国有企业财务共享服务的数字化转型：实践探索与驱动机制研究

Digital Transformation of Financial Shared Services in State-Owned Enterprises: Practical Exploration and Driving Mechanisms

摘要: 财务共享服务模式是目前财务发展主流，也是当前国有企业数字化转型的关键工具之一。本次对财务共享服务模式之下的国有企业数字化转型进行研究，主要目的是顺应财务共享服务模式的推广趋势，利用这一模式特征对国有企业财务管理工作进行调整，实现国有企业财务管理的数字化转型，以此为国有企业整体发展提供保障。研究通过典型案例提炼出国有企业普遍遵循的“统一规划、分步实施、持续优化”实践路径，并在此基础上，搭建财务共享服务数字化转型的驱动机制，以期为国有企业的财务数字化转型良性发展提供助力。

Abstract: The financial shared services model has become a mainstream approach in contemporary financial management and serves as one of the key tools in the digital transformation of state-owned enterprises. This study examines the digital transformation of state-owned enterprises under the financial shared services framework, with the aim of aligning with the widespread adoption of shared services and leveraging its characteristics to adjust and modernize financial management practices. Through this transformation, state-owned enterprises can enhance the digitalization of financial operations and strengthen overall organizational development. Drawing on typical cases, the study identifies the common three-stage path followed by state-owned enterprises—“unified planning, phased implementation, and continuous optimization”. On this basis, a driving mechanism for digital transformation within the financial shared services model is constructed, providing insights and support for the sustainable advancement of financial digitalization in state-owned enterprises.