Under the background of digital transformation and intelligent technological innovation, traditional financial reports are difficult to meet management and regulatory requirements due to problems such as low data processing efficiency and insufficient analysis depth. This study focuses on the application of artificial intelligence technology in the field of financial reporting, exploring the optimization path and value innovation of the financial reporting process empowered by technology. Firstly, the process and limitations of traditional financial reporting were analysed. Then, the advantages of artificial intelligence technology in financial reporting were expounded. Then, the connection between artificial intelligence technology and key financial businesses was pointed out. Finally, the application scenarios of industrial intelligence technology in financial reporting were proposed. Specific application scenarios include the intelligence and efficiency of financial data collection and processing, the automatic generation and review of efficient financial reports, and the in-depth analysis and value mining of financial reports. The research results provide important technical support for improving the quality of financial information, strengthening risk management and driving value creation.

Manshan Lin. Application of Artificial Intelligence Technology in Financial Reporting. Academic Journal of Business & Management (2025), Vol. 7, Issue 7: 50-55. https://doi.org/10.25236/AJBM.2025.070707.

[1] H. Q. Li, J. Zhai. Intelligent dynamic financial reporting in the era of artificial intelligence[J]. Friends of Accounting, 2020, 38(23): 103-108.

[2] S. Wang. A Review of the Impact of Artificial Intelligence on Traditional Accounting Practices and Financial Reporting[J]. China Chief Financial Officer, 2025, 23(03): 114-117.

[3] Z. X. Qi.  Strategies for Improving the Accuracy of Artifi cial Intelligence in Financial Statement Analysis[J]. Journal of Jilin Financial Research, 2024, 45(07): 60-63.

[4] Y. W. Li. Research on Enhancing the Accuracy of Financial Statement Analysis with the Help of Artificial Intelligence[J]. Zhangjiang Technology Review, 2024, 6(09): 111-113.

[5] W. L. Yang, Z. L. Sun. Generative Artificial intelligence Empowers Financial Report Preparation: Technological Innovation and Ethical Considerations[J]. Modern Accounting, 2024, 16(10): 22-25.

[6] X. M. Feng. Application of Artificial Intelligence Technology in Financial Statement Analysis[J]. High-Technology & Commercialization, 2024, 30(10): 107-109.

[7] Alhazmi J H A,Islam N M S ,Prokofieva M .The Impact of Artificial Intelligence Adoption on the Quality of Financial Reports on the Saudi Stock Exchange[J]. International Journal of Financial Studies, 2025, 13(1): 1-38.