AI-POWERED ENTERPRISE ANALYSIS

Research on Financial Management and Control Innovation in the Integration of Industry Finance and Taxation Empowered by Digital Intelligence Technology

Under the dual challenges of intelligent transformation and insufficient profitability of automobile manufacturing industry, the traditional financial control model is difficult to adapt to the dynamic market environment due to the problems of data silo and decision-making lag. Based on the framework of dynamic capability theory and the exploratory case of XX Automobile, this study adopts big data technology, machine learning algorithms, and combines blockchain, Internet of Things, database and other information technologies to systematically reveal the intrinsic mechanism of financial control innovation driven by the integration of industry finance and tax. The study found that: (1) Dynamic capabilities empower financial control innovation through the three phases of "sensing-capturing-reconstructing": Relying on big data technology to accurately identify the core drivers of ROE downturn, using machine learning models (decision tree, K-means clustering) to optimize the forecast of capital demand and supplier screening, and reorganizing the financial control innovation with the help of blockchain and distributed database (MongoDB), the study found that: (2) The dynamic ability of the financial management system is a key factor in financial management innovation. With the help of blockchain and distributed database (MongoDB), the company reconstructs the whole value chain process of procurement, cost and sales, and realizes the in-depth synergy of industry finance and tax data. (2) At the practical level, green bond financing reduces capital costs by 30%, intelligent production line siting model significantly improves work efficiency and reduces carbon emissions by 117,300 tons, and RFM analysis and regression analysis accurately locate high-value customers and Belt and Road potential markets to promote export revenue growth. The conclusion of the study shows that dynamic capability theory provides an innovative path of "technology empowerment-decision optimization-strategic leap" for the integration of industry finance and tax, which not only verifies its theoretical applicability in the field of finance, but also provides a replicable practical paradigm for digital transformation of the automobile manufacturing industry, and at the same time contributes to the strategic insights of green finance and ESG governance.