| With the development of global economic integration,many large groups have realized the improvement of accounting efficiency and the reduction of operating costs through the implementation of financial sharing mode.Higher quality accounting information provides data support for group leaders to make more accurate decisions.Financial sharing mode has also become the primary choice for financial management innovation of many large enterprises.The occurrence of public health emergencies in 2020 has further promoted the transformation of enterprise accounting from traditional mode to modern information mode.However,in actual operation,there are still many problems.There is a contradiction between the existing financial sharing model and the improvement of enterprise performance.Some links cannot be carried out smoothly,so further innovation and reform are needed.Firstly,based on relevant theories and relevant research results at home and abroad,this paper selects SHAANXI BC&TV NETWORK as the research object,and expounds the current situation and implementation of the sharing mode of SHAANXI BC&TV NETWORK.Then,using financial index analysis method and factor analysis method,through horizontal and vertical comparison of various financial indicators,this paper makes a quantitative analysis of the impact of financial sharing service on financial performance in the process of implementing financial sharing service in SHAANXI BC&TV NETWORK,and analyzes the impact of financial sharing on non-financial performance of enterprises by means of balanced scorecard method and analytic hierarchy process.Through the in-depth study of the data,we find out the problems and causes of the current financial sharing model of the SHAANXI BC&TV NETWORK,and put forward optimization suggestions for these problems.These measures enable the application of the financial sharing mode in the future operation of the enterprise to bring more positive impact on enterprise performance.The application of the financial sharing mode of the SHAANXI BC&TV NETWORK has a positive impact on the improvement of enterprise performance,but there are still some shortcomings in the current implementation process.The SHAANXI BC&TV NETWORK should constantly optimize the process of the existing financial sharing mode according to the social development situation and the company ’s business model,so as to make it more suitable for the current economic situation and social development trend,improve the core competitiveness of enterprises,and accelerate the new generation of financial sharing centers.The conclusions and suggestions obtained through this study can provide some reference for other domestic enterprises preparing to implement the financial sharing model,and can promote the healthy development of the financial sharing model in Chinese enterprises. |