| Digital technology is increasingly becoming a core element of the dominant economy,helping companies break down functional boundaries,reshape the capital structure,integrate financial resources and provide intensive services.The Financial Shared Service Center(FSSC)is the dual practice of enterprise management and digital construction,and the Financial Shared Service Center is the key starting point of digital transformation.The application of its sharing mode is the innovation of financial management and the flexible control of digital means.Energy industry is one of the important basic industries in the economic structure of China.How can energy companies use digital means to reduce cost and improve efficiency,solve the difficult problems in production,finance and management are important issues faced by all enterprises in the industry.The Financial Shared Service Centers of energy enterprises needs to save energy and reduce emissions,achieve environmental protection,and meet internal need.Therefore,it needs to deeply integrate digital technology with finance and business,combine with the development strategy and stage planning of the enterprise,and reshape the financial organizational structure and functional boundary.The purpose of this paper is to solve the problem of enterprise management and business innovation in the new environment,and to promote the energy enterprises to realize the goal of digital and intellectual transformation.This paper adopts the literature research method to analyze the construction of the Financial Shared Service Centers at home and abroad.Based on business process reengineering theory,dynamic capabilities theory and information management theory,taking Y Energy Group,a large comprehensive energy enterprise,as the research object,his paper analyzes the general situation of financial digital construction in the energy industry and the construction course of the Financial Shared Service Center of Y Energy Group.Based on the six elements of SPORTS model and fused with the FSSCMM model,this paper analyzes the achievements and problems in the location,policy and regulations,business process,human resources,information technology and service system of the Financial Shared Service Center,the conclusion is that there are some problems in Y Energy Group’s Financial Shared Service Center,such as business process solidification,industry financial integration,lack of specialized data center,etc.The construction of the Financial Shared Service Center can not adapt to the pace of our country’s digital construction,so it is necessary to optimize it and realize the good transformation of financial digitization.The theoretical significance of this paper is to enrich the content of management accounting in financial transformation,and provide important theoretical basis and data basis for financial digital transformation.The application value lies in starting from the goal of building a financial sharing service center,exploring the development path of financial transformation of energy enterprises,and realizing high-value information creation based on demand.Finally,the comprehensive research results show that there is a important issue in the construction of Financial Shared Service Center,which is "pay attention to shared service but ignore digital technology",energy digitalization is the inevitable trend of the future development of the Financial Shared Service Center in the energy industry,the optimization of the financial sharing service center needs to expand the financial function at the strategic height,to become the enterprises’ data engine,and to realize the transformation from transaction center to data center,enhance the competitiveness,creativity and control of enterprises. |