本文通过梳理财务共享服务与财务共享服务中心的概念、特色与现有实践，搜集一汽 大众集团在财务共享服务实施前后及过程中的财务与业务相关数据，对一汽大众集团的财 务共享模式进行深入研究，最后通过理论与案例研究的结果，对一汽大众集团的财务共享 服务进一步优化提出了在生态环境构建、标准规范建设、应用实践探索、智能平台设计、 专业人才培养、智能产品研发六个方面的建议。

Through combing the concept, characteristics and existing practice of financial sharing service and financial sharing service center, this paper collects financial and business related data of Faw-Volkswagen group before, after and during the implementation of financial sharing service, the financial sharing model of Faw-Volkswagen group is deeply studied, and finally, through the results of theoretical and case studies, this paper puts forward some suggestions on the construction of ecological environment, construction of standard and norm, exploration of application practice, design of intelligent platform, cultivation of professional talents and research and development of intelligent products for the further implementation of Faw-Volkswagen group financial sharing service.