Artificial intelligence (AI) is increasingly becoming a practical instrument for redesigning organizational and financial processes. Iranian state-owned companies face a dual requirement: operational and economic efficiency on the one hand, and legal compliance, auditability, transparency, accountability, and stewardship of public resources on the other. This review-analytical article examines the potential of AI to improve financial processes in Iranian state-owned companies and proposes a responsible adoption framework. The analysis draws on recent OECD and IMF publications, contemporary accounting and auditing research, and Iranian professional and policy sources. The findings indicate substantial opportunities in intelligent document processing, robotic process automation, cash-flow forecasting, budgeting and scenario analysis, cost management, receivables and commitments management, anomaly detection in procurement and transactions, data-driven internal auditing, management reporting, and financial decision support. However, the realization of these benefits depends on data quality and interoperability, cybersecurity, model explainability, accountability, workforce capabilities, and effective human oversight. The article concludes that state-owned companies should not treat AI as a conventional software-procurement project. Instead, AI should be embedded in a broader financial-management and data-governance transformation program, beginning with small, measurable, and low-risk pilots and scaling only after value and control effectiveness have been demonstrated.