在全面推进乡村振兴、加快数字农村建设的时代背景下，农村集体资金、资产、资源（“三资”）财务管理数智化转型已成为必然趋势。本文聚焦农村集体 “三资” 财务管理数智化转型问题，阐释其转型的内在必要性，深入剖析当前转型面临的信息孤岛突出、会计核算不规范、监督机制不完善三大核心痛点，进而提出构建统一数据标准体系、深化业财深度融合、搭建智能化立体监督防控体系的优化路径，为提升农村集体 “三资” 治理效能、赋能乡村振兴战略实施提供理论与实践参考。

Against the backdrop of advancing rural revitalization and accelerating digital countryside construction, the digital-intelligent transformation of financial management for rural collective funds, assets and resources (the “Three Capitals”) has become an inevitable trend. Focusing on this transformation, this paper expounds its inherent necessity, analyzes three core challenges (prominent information silos, non-standardized accounting and inadequate supervision mechanisms), and puts forward optimization paths: establishing a unified data standard system, deepening business-finance integration, and building an intelligent three-dimensional supervision and control system. It provides theoretical and practical references for enhancing the governance efficiency of rural collective “Three Capitals” and facilitating the implementation of the rural revitalization strategy.