数字经济时代的到来为财务共享提供了技术支持。本文以我国典型财务共享中心2005-2018年的经验数据为样本，实证探究财务共享对企业绩效的影响。研究发现：财务共享与企业绩效存在显著正相关关系，且企业绩效与财务共享服务实施时间并不一定成正比关系；同时产权属性和行业属性影响财务共享的实施效益。上述研究结论拓展了财务共享领域的研究成果，启示企业要促进传统财务管理模式转型发展，并加强内部控制，提升财务人员工作素养。

The advent of the digital economy era provides technical support for financial sharing. This article uses the empirical data of a typical financial sharing center in my country from 2005 to 2018 as a sample to empirically explore the impact of financial sharing on corporate performance. The study found that there is a significant positive correlation between financial sharing and corporate performance, and corporate performance is not necessarily proportional to the implementation time of financial sharing services; at the same time, property rights and industry attributes affect the implementation benefits of financial sharing. The above research conclusions expand the research results in the field of financial sharing, and enlighten companies to promote the transformation and development of traditional financial management models, strengthen internal control, and improve the work quality of financial personnel.