In the modern era, the artificial intelligence industry has promoted the development of the economy with its own rapid development. Among them, financial management occupies a pivotal and indispensable position, especially the artificial intelligence industry in the “unicorn” corporate category. It relays on R & D investment, but there are still many uncertain factors in the capital operation process, such as capital structure, investment and risk management. All have greater uncertainty and risk which makes the requirements for the flexible use of financial management more stringent. It is necessary to look for a long-term perspective strategy suitable for the development of the company. Based on this background, this article proposes some existing problems in the current R & D investment from the perspective of financial flexibility and how to apply the advantages of financial flexibility reasonably to solve problems and achieve rapid development [1].