Author(s)

Yubo Liu

Corresponding Author

Yubo Liu

Abstract

Corporate financial management faces unprecedented challenges and opportunities in the new era. With the rapid development of technologies such as big data, cloud computing, and artificial intelligence, the digital transformation of corporate financial supervision has become an inevitable trend. This paper explores how corporates can utilise these advanced technologies to achieve new changes in financial supervision and how to respond to the challenges it brings, especially the issue of leverage manipulation. This paper presents a theoretical analysis framework to explain how financial supervision and circular mechanisms can collaboratively enhance the high-quality development of corporations. It analyzes the characteristics and behavioural requirements of corporate users, along with the influence of market trends on financial decision-making. In addition, this article also proposes a series of strategies, including strengthening internal control and establishing a quality perception interaction mechanism and evaluation system, to improve corporate finance and satisfaction continuously.

Keywords

Financial Supervision; Corporate Leverage; Digital Transformation; Big Data