In the context of the digital economy era

the scale of data generated from corporate financial activities is experiencing exponential growth. Traditional financial forecasting and budget management models are thus facing an urgent need for systemic transformation. Integrating and processing massive heterogeneous data sources to effectively enhance prediction accuracy in dynamic market environments

as well as achieving real-time responses to budget resource allocation issues

have become critical bottlenecks constraining the effectiveness of financial decision-making. The distributed computing capabilities and intelligent algorithms of big data technology offer a viable technical path for building a financial management system that can adapt to complex business environments. This paper focuses on the integration mechanism between big data and financial management

delving into the evolution logic of financial decision-making paradigms under technological empowerment

thereby providing theoretical support for the digital transformation of enterprises.