With the continuous development of information technology and the deepening of economic globalization, digital transformation of enterprises is imminent, thus, building the financial shared service center has become a necessary path for enterprises to enhance their core competitiveness. This article takes 88 listed companies in Shanghai and Shenzhen in 2023 selected as research sample. It uses a panel data regression model to analyze the data of these companies and explore the availability of financial shared service center on corporate performance. The research results indicate that the availability of financial shared service center has a significant positive effect on corporate performance. Also, both industry attributes and property rights attributes have significant feedbacks on the implementation of financial shared service center. The results of the research hope to help more and more enterprises to recognize the availability of the implement of financial shared service center, and whether it is suitable for their industry, and then help them better carry out digital transformation.