The quality of financial decision-making is very important to the future development of an enterprise, but it is often affected by the completeness of useful information for decision-making and the subjective factors of decision makers, and is often unstable. With the development of computer technology, the financial decision support system came into being, which improved the quality of financial decision to some extent. However, although the existing financial decision support system has achieved dataization to a certain extent, it still faces problems such as artificial leadership, insufficient intelligence, and poor decision-making efficiency, and cannot fully meet the needs of decision-makers. The explosion of artificial intelligence technology in recent years has provided potential improvements to financial decision support systems. In this article, we conduct a detailed analysis of the deficiencies in the current financial decision support system, build the mechanism and implementation path of the financial decision support system under artificial intelligence, and design a digital and intelligent financial decision support system. At the same time, we apply the proposed financial decision support system to the financial practice of X enterprise. Through the questionnaire survey, it is found that through the comprehensive application of artificial intelligence technology, the new system has a higher degree of intelligence than the existing system, and its construction can effectively improve the timeliness and accuracy of financial decision-making, while reducing the cost of financial decision-making. It is conducive to promoting the integration of management accounting and financial accounting.