On November 8, EY released its "Financial AI Applications and Trusted Governance White Paper" at the China International Import Expo, noting that artificial intelligence is driving the finance function to evolve from "recording, control, and reporting" toward "prediction, allocation, and co-creation." A global EY survey reveals that 68% of chief financial officers see an urgent need to reassess how enterprise value is measured, while 80% expect AI-driven business models to achieve a significant or moderate presence within their organizations over the next 12 months. Financial AI has now reached a critical juncture — the question is whether it can deliver real, substantive impact. Its value realization follows a four-stage pathway: "rule automation → intelligent assistance → agent collaboration → decision support." The degree of AI autonomy should be aligned with business risks and the irreversibility of operations, and process redesign — rather than simply stacking tools — is the key to advancing through these stages.