With the extensive development and in-depth application of artificial intelligence，artificial intelligence technology has become a key means for enterprises to strengthen their independent innovation ability and optimize their financial performance.Based on the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2022，this paper empirically analyzes the correlation and influence mechanism between ARTIFICIAL intelligence application， independent innovation ability and financial performance.The research results show that：（1） regression analysis shows that there is a significant positive correlation between the application of AI technology and its financial performance， indicating that the use of AI is helpful to promote the financial performance of manufacturing enterprises.（2） Mechanism analysis shows that the implementation of artificial intelligence indirectly promotes the improvement of the financial performance of manufacturing enterprises by enhancing the independent innovation ability of manufacturing enterprises.