According to CoinMeta, in the "Financial AI Applications and Trusted Governance White Paper" released by Ernst & Young at the CIIE on November 8th, it was mentioned that artificial intelligence is driving financial functions from "recording, controlling, and reporting" towards "predicting, configuring, and co-creating." A global survey by Ernst & Young shows that 68% of Chief Financial Officers (CFOs) believe there is an urgent need to re-evaluate the way corporate value is measured. 80% of them predict that business models driven by AI will become significantly or moderately prevalent within organizations in the next 12 months. The realization of value in financial AI follows a four-stage path: "rule automation—intelligent assistance—agent collaboration—decision support." The degree of autonomy in AI should match the business risks and the irreversibility of operations; process reengineering, rather than the addition of tools, is key to achieving this hierarchical transition.