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  随着国内共享时代的到来，企业财务管理模式也随之发生巨大变革，财务共享的先进管理理念逐步引入我国大型公司。相较传统财务管理方法，财务共享服务中心通常能够通过规模化、标准化的运作模式降低企业的财务运营成本。这包括减少人力资源成本、节约IT基础设施和软件开支，以及优化流程，降低错误成本。对于企业来说，通过将财务活动集中到一个财务共享服务中心，能够更轻松地监控和管理财务流程、更好地了解业务状况、识别潜在风险，并及时采取相应措施。面对当前国内经济环境较差，企业逐渐涉及跨国、跨境业务的实际情况，各大企业急需建立一套属于自己的财务共享服务中心绩效评价体系，不断优化与改进，以期更加适配企业发展战略。

  首先，本文系统梳理了财务共享、财务共享服务中心、绩效评价的相关概念，阐明业财融合理论、资源配置理论和规模经济理论的内容并将其作为理论基础，为后续绩效评价和优化建议提供思路。其次，介绍海尔智家财务共享服务中心绩效评价现状，剖析问题及原因。在引入平衡计分卡的基础上，结合AHP（层次分析法）构建绩效评价体系。再次，使用模糊综合评价法对海尔智家财务共享服务中心绩效进行评价，并分析其评价结果。最后，基于平衡计分卡的四个维度分别给出针对性的优化建议。财务维度要加强资金管理，核心业务引入区块链技术；客户维度要提升服务质量，加强客户沟通；内部流程维度要优化业务流程，改进系统功能；学习与成长维度要优化核心人才管理，提高创新观点采纳率。

  本文的研究丰富了财务共享服务中心的绩效评价理论，为制造业企业财务共享服务中心绩效评价体系提供参考框架。此外，拓展财务共享服务中心绩效评价研究的应用，以海尔智家财务共享服务中心作为具体案例，采用AHP（层次分析法）与模糊综合评价法评价其绩效。在细致分析的基础上，针对其存在的短板，提出了切实可行的优化建议。这些研究不仅有助于提升海尔智家财务共享服务中心的运营效率，也为后续同类型财务共享服务中心提供参考借鉴。

    With the arrival of the domestic sharing era, the enterprise financial management mode has also undergone great changes, and the advanced management concept of financial sharing has been gradually introduced into large companies in China. Compared with traditional financial management methods, financial shared service centers are usually able to reduce the financial operating costs of enterprises through a scaled and standardised mode of operation. This includes reducing human resource costs, saving IT infrastructure and software expenses, and optimising processes to reduce the cost of errors. For enterprises, by centralising financial activities in a financial shared service center, they can more easily manage and monitor financial processes, better understand business conditions, identify potential risks and take timely action. In the face of the current domestic economic environment is poor, enterprises gradually involved in multinational and cross-border business reality, the major enterprises need to establish a set of their own financial shared service center performance evaluation system, and constantly optimize and improve, in order to be more suitable for the development strategy of the enterprise.

    Firstly, this paper systematically sorted out the relevant concepts of financial sharing, financial shared service center and performance evaluation, clarified the contents of the theory of industry-finance integration, resource allocation theory and economy of scale theory as the theoretical basis, and provided ideas for the subsequent performance evaluation and optimization suggestions. Secondly, it introduces the current situation of performance evaluation of Haier Smart Home Financial Shared Service Center, and analyses the problems and reasons. On the basis of balanced scorecard, AHP (hierarchical analysis method) is used to construct the performance evaluation system. Again, the fuzzy comprehensive evaluation method is used to evaluate the performance of Haier Smart Home Financial Shared Service Center and analyse the evaluation results. Finally, targeted optimisation suggestions are given based on each of the four dimensions of the balanced scorecard. The financial dimension should strengthen fund management and introduce blockchain technology in the core business; the customer dimension should improve service quality and enhance customer communication; the internal process dimension should optimise business processes and improve system functions; and the learning and growth dimension should optimise the management of core talents and improve the adoption rate of innovative ideas.

    The research in this paper enriches the performance evaluation theory of financial shared service center and provides a reference framework for the performance evaluation system of financial sharedservice center in manufacturing enterprises. In addition, it expands the application of financial shared service center performance evaluation research, taking Haier Smart Home financial shared service center as a specific case, and evaluates its performance using AHP (hierarchical analysis method) and fuzzy comprehensive evaluation method. Based on the detailed analysis, practical optimisation suggestions are put forward to address its shortcomings. These studies not only help to improve the operational efficiency of Haier Smart Home Financial Shared Service Center, but also provide reference for subsequent financial shared service centers of the same type.