财务具有天然的数据优势,数智化财务已成为数字经济时代财务发展的合理化趋势,将数据作为核心生产要素和资源,促进财务共享服务的转型升级,以此促进企业财务管理体系建设,以高质量财务管理赋能企业的高质量发展。介绍财务共享服务中心的含义和发展现状,阐述数智化时代下财务共享服务在内容和边界等方面的显著变化和融合拓展,分析财务共享服务中心在转型中可能遇到的问题及提升价值创造能力的对策,并引发煤炭企业建立健全财务共享服务中心的思考。建议充分发挥财务共享服务中心对辅助决策及资源配置的功能,推动企业构建世界一流财务管理体系,进而全面助力世界一流企业建设。

This paper believes that finance has natural data advantages, and digital intelligence finance has become a rational trend in financial development in the digital economy era. By using data as a core production factor and resource, it promotes the transformation and upgrading of financial shared services, thereby promoting the construction of enterprise financial management system, and empowering high -quality development of enterprises through high-quality financial management system. This paper introduces the meaning and current development status of financial shared service centers, elaborates on the significant changes and integration expansions of financial shared services in terms of content and boundaries in the era of digital intelligence, analyzes the problems that financial shared service centers may encounter during their transformation and proposes strategies to enhance their value creation capabilities.triggeres the thinking of establishing and improving financial shared service centers in coal enterprises. Finally, this paper suggests fully utilizing the functions of financial shared service centers in assisting decision-making and resource allocation, promoting the construction of a world-class financial management system for enterprises, and thereby comprehensively assisting in the construction of world-class enterprises.