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.