从2003年财务共享服务引入中国企业，因其将集团型企业内的重复的、分散的财务基础工作汇总到一个新的财务机构进行统一的处理，提高了其工作效率的同时加强了企业的管理力度，在多家大型企业内得到了实际的应用。自2011年起，国资委与财政部先后发布《关于加强中央企业财务信息化工作的通知》、《企业会计信息化工作规范》与《关于全面推进管理会计体系建设的指导意见》。鼓励大型企业和企业集团充分利用专业分工和信息技术优势，设立财务共享服务中心。企业纷纷响应加快财务共享服务的建设步伐，呈现出稳健而快速的发展趋势。Z财务共享服务中心所在基础设施建设行业某大型集团在2023年将集团各二级单位现有财务共享服务中心进行拆分重组形成了包含Z财务共享服务中心在内的6大区域共享中心。

作为基础设施建设行业为数不多的跨二级法人财务共享服务中心，Z财务共享服务中心因其特殊性，使其在财务共享建设中特别是其运行效率优化上的问题难以解决。本文针对Z财务共享服务中心在运行效率优化难的问题通过文献研究法与实地研究法对其进行深入的分析。分析发现Z财务共享服务中心业务标准化水平不足、业财融合深度不足、信息化水平有待提升、人员素质有待进一步提升、机构与资源布局不合理、共享流程赘余问题。并结合Z财务共享服务中心所在的行业特点、企业特点、其他财务共享服务中心建设思路、财务共享相关信息化技术、财务共享未来发展方向，为Z财务共享服务中心运行效率优化提供方案建议，促使Z财务共享服务中心运行效率的进一步优化。

Since the introduction of financial shared services to Chinese enterprises in 2003, it has been applied in many large enterprises due to its ability to consolidate repetitive and scattered financial basic work within a group enterprise into a new financial institution for unified processing, improving work efficiency and strengthening enterprise management. Since 2011, the State owned Assets Supervision and Administration Commission and the Ministry of Finance have successively issued the Notice on Strengthening the Financial Informatization Work of Central Enterprises, the Norms for Enterprise Accounting Informatization Work, and the Guiding Opinions on Comprehensively Promoting the Construction of Management Accounting System. Encourage large enterprises and enterprise groups to fully utilize their professional division of labor and information technology advantages, and establish financial shared service centers. Enterprises are responding to the acceleration of the construction of financial shared services, showing a steady and rapid development trend. A large group in the infrastructure construction industry where the Z Financial Shared Service Center is located split and reorganized the existing financial shared service centers of its secondary units in 2023 to form six regional shared centers, including the Z Financial Shared Service Center.

As one of the few cross second level corporate financial sharing service centers in the infrastructure construction industry, Z Financial Sharing Service Center, due to its particularity, makes it difficult to solve problems in optimizing its operational efficiency in financial sharing construction. This article conducts an in-depth analysis of the difficulty in optimizing the operational efficiency of Z Financial Shared Service Center through literature research and field research methods. Analysis has found that the business standardization level of Z Financial Shared Service Center is insufficient, the depth of business and finance integration is insufficient, the level of informatization needs to be improved, the quality of personnel needs to be further improved, the layout of institutions and resources is unreasonable, and there are problems with redundant sharing processes. And based on the industry characteristics and enterprise characteristics of the Z Financial Shared Service Center, the construction ideas of other financial shared service centers, information technology related to financial sharing, and the future development direction of financial sharing, provide suggestions for optimizing the operational efficiency of the Z Financial Shared Service Center, and promote further optimization of the operational efficiency of the Z Financial Shared Service Center.