Modern Economics & Management Forum

This article focuses on the digital economy era and analyzes the lag of traditional financial management theory in value orientation, resource allocation, risk control, and other aspects. Propose to upgrade the value orientation from "maximizing shareholder value" to "multi stakeholder value synergy", and reconstruct the core framework from "monetary capital single core" to an innovative theoretical system driven by "capital+data". Verify the theoretical rationality through case studies of manufacturing, digital economy, and cross-border trade enterprises, and provide industry implementation paths, and look forward to the future iteration direction of financial management theory.