综合国内外学者的研究表明，随着经济社会和科技的发展，越来越多的企业借助

综合国内外学者的研究表明，随着经济社会和科技的发展，越来越多的企业借助新兴科学技术在财务管理模式转型的道路上摸索前行，注重业财融合，构建财务共享服务中心管理模式，实现了财务管理基础工作的工业化变革，提高了管理效率。财务共享服务中心为财务管理的信息化、自动化、智能化发展奠定了坚实的理论基础，提供了丰富的实践经验。财务共享服务中心主要聚焦在数据的共享，实现会计核算处理的规模化效应上。但是在“大智移云”的时代背景下，财务管理模式的升级需要依托业财深度的融合，以及对数据的深度挖掘和分析，因此，智慧财务管理模式应运而生，全面有效发挥财务职能，为决策提供多角度全方位的数据支撑。

According to the research of domestic and foreign scholars, with the development of economy, society and science and technology, more and more enterprises grope forward on the road of financial management mode transformation with the help of emerging science and technology, pay attention to the integration of industry and finance, build the management mode of Financial Shared Service Center, realize the industrial reform of the basic work of financial management and improve the management efficiency. The Financial Sharing Service Center has laid a solid theoretical foundation and provided rich practical experience for the informatization, automation and intelligent development of financial management. The financial sharing service center mainly focuses on data sharing and realizing the large-scale effect of accounting processing. However, in the era of "great wisdom moving to the cloud", the upgrading of financial management mode needs to rely on the in-depth integration of industry and finance, as well as the in-depth mining and analysis of data. Therefore, intelligent financial management mode came into being to give full play to financial functions and provide multi-dimensional and all-round data support for decision-making.

A comprehensive study by scholars at home and abroad shows that with the development of economy, society and science and technology, more and more enterprises are groping forward on the road of financial management mode transformation with the help of emerging science and technology, paying attention to the integration of industry and finance, building a management mode of financial shared service center, realizing the industrial transformation of basic work of financial management and improving management efficiency. The shared financial service center has laid a solid theoretical foundation for the informatization, automation and intelligence development of financial management, and provided rich practical experience. The shared financial service center mainly focuses on data sharing to realize the scale effect of accounting treatment. However, in the era of "wisdom moving to the cloud", the upgrading of financial management mode needs to rely on the deep integration of industry and finance, as well as the deep mining and analysis of data. Therefore, the intelligent financial management mode came into being, fully and effectively exerting financial functions and providing multi-angle and all-round data support for decision-making.