# Intelligent Optimization of the Financial Sharing Path Based on Accounting Big Data

Authors: Zhongmin Zhang
Journal: Mathematical Problems in Engineering
 (2022)

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## Abstract

In order to solve the problems of inconsistent accounting and untimely accounting information, this paper proposes a research method of intelligent optimization of financial sharing path based on big data of accounting. This paper analyzes the current working situation of the financial sharing service center of large- and medium-sized enterprises and expounds the reasons for the blockchain. The author embeds the blockchain technology in the financial sharing service center, with a view to optimizing the design of the current FSSC’s functions in terms of the scope of daily business work, the effectiveness of accounting information processing, and the utilization of financial analysis decisions, and finally analyzes the corporate effect of applying the financial sharing architecture based on blockchain technology. The results show that compared with the financial sharing score under the traditional mode, the financial sharing score under the blockchain technology is higher, and the former is 69.675 points, and the latter is 80.6340 points. From this, we can conclude that financial sharing under blockchain technology has significant advantages. This framework realizes the effective allocation of enterprise information resources through finance to achieve real industry finance integration.


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## Body

## 1. Introduction

With the development of economic globalization and information technology, mergers and acquisitions between enterprises are becoming more and more frequent, and the problems of financial cost separation, low efficiency, and poor information quality caused by the expansion of enterprises are becoming more and more obvious. In recent decades, large enterprise groups have grown rapidly. They have established branches and subsidiaries all over the world. The expansion of their scale has increased the pressure of financial management. The repeated financial institutions of branches and subsidiaries have increased the cost of financial management, increased the difficulty of the group’s management and control, and their independent financial management rights have led to an increase in the risks of the group’s operation and financial management, and shareholders’ equity may be damaged [1]. Therefore, large enterprise groups urgently need to find a way out to solve the financial management crisis caused by the above problems. Financial management activities produce a large amount of data information for enterprises, and its processing efficiency and security restrict the development of large enterprise groups. The financial sharing mode in the 1980s focused on the centralized operation of accounting processing business by establishing a new business unit. Instead of focusing on the tedious basic business processing, enterprise financial managers focused on the core business of the enterprise so as to integrate the internal financial resources of the enterprise, improve the service quality, and enhance customers’ satisfaction with financial information [2]. In the new era, with the help of cloud computing technology, the financial sharing mode has greatly improved the data storage capacity and computing capacity in the financial sharing service in the era of big data, and the data security has also been guaranteed, which has provided great help for the integration of financial resources, the reengineering of financial management process, and the improvement of financial business processing efficiency of enterprise groups.On the basis of this research, this paper proposes a research on the intelligent optimization of financial sharing path based on accounting big data. Combined with the current status analysis of the construction of the financial shared service center, it studies how the blockchain technology can realize the further optimization and design of the financial shared service center and finally analyzes the benefits of a company after applying the financial shared model architecture. It improves the automatic processing of enterprise accounting information and accelerates the use of financial data to make decisions on production, operation, and management of the entire enterprise.This paper studies and analyzes the financial sharing service platform by using the relevant literature research method, analytic hierarchy process, case analysis method, combined with its operating conditions. Based on the above analysis results, it further concludes the advantages of blockchain technology in the financial sharing platform. First, the concept and characteristics of blockchain technology and financial sharing are sorted out, laying a good theoretical foundation for the next step of research. Secondly, it describes the development status of blockchain technology and financial sharing at home and abroad, analyzes the operation status of its financial sharing service platform, and points out the shortcomings. Finally, the paper analyzes the benefit of the financial sharing mode under the blockchain technology and proposes the implementation guarantee strategy of the financial sharing platform under the blockchain technology.This paper studies and analyzes the financial sharing service platform by using the relevant literature research method, analytic hierarchy process, case analysis method, combined with its operating conditions. Based on the above analysis results, it further concludes the advantages of blockchain technology in the financial sharing platform. First, the concept and characteristics of blockchain technology and financial sharing are sorted out, laying a good theoretical foundation for the next step of research. Secondly, it describes the development status of blockchain technology and financial sharing at home and abroad, analyzes the operation status of its financial sharing service platform, and points out the shortcomings. Finally, the paper analyzes the benefit of the financial sharing mode under the blockchain technology and proposes the implementation guarantee strategy of the financial sharing platform under the blockchain technology.


## 2. Literature Review

Mashatan and others believed that shared services belong to an internal activity of an enterprise, which includes a variety of functions, including finance, and marketing. Analyzing relevant activities according to ACCA’s professional standards, we can find that some financial activities can be managed through iterative background processes, including accounts receivable and accounts payable [3]. Vikaliana and others analyzed the process of big data audit in the process of analyzing shared services, analyzed the flow direction and preprocessing process of data, and found out the key points that play a theoretical supporting role. These keys enable the financial sharing model to develop rapidly and effectively [4]. Surjandy and others took Huawei as the object of service when analyzing financial shared services and analyzed the performance of the company from three aspects, all of which will affect the performance of the company. The research results show that the performance of enterprises will be affected by the financial shared service center [5].Jagadhesan and others believed that the financial shared service model needs to be supported by big data and the Internet. Although the financial process is the most basic content, creating value for the enterprise is the ultimate goal [6]. The financial sharing service model will make the work efficiency of large group companies higher. This model is an innovation of thinking and will be widely used in the future. Hameed and others listed all aspects involved in information system, including credit system, performance management system, and logistics support system. After completing the enterprise financial sharing service, the information system will standardize and professionalize all the contents and make better services at the same time [7].Bhardwaj and others have studied the security performance of cloud computing technology. In the process of research, they hoped to make a set of very secure audit protocols. This audit protocol can block privacy fraud. If this work can be successfully completed, it will be a very perfect project, which combines storage and computing security smoothly [8]. Yu and others reviewed the current status of cost management in the financial shared service center of Group A and elaborated on the current problems of inability to automatically collect cross-system data, untimely cost accounting, and unreasonable cost analysis and reporting models that are too fixed. Based on robotic process automation (RPA), the cost management process is optimized and improved in terms of cross-system data collection, “cloud procurement platform” construction, and multidimensional comprehensive cost analysis. It is expected to provide a reference for the application of robotic process automation in financial shared service centers [9]. Dong started with the infrastructure of the blockchain, established the infrastructure model and specific optimization path of the financial sharing model, and finally designed the internal and external “double-chain” structure of the financial sharing model based on blockchain technology, hoping to become a financial sharing model. The current development dilemma is looking for a new way out [10]. A multiobjective optimization problem (MOP) usually has more than two objective functions, resulting in an optimal solution based on the Pareto front. Traditional optimization algorithms can no longer meet the needs of industrial applications when dealing with multiobjective optimization problems. With the good performance of evolutionary algorithms in solving complex problems, its application field has also expanded to multiobjective optimization problems. Nie analyzed the Pareto optimal solution and evaluation system of multiobjective optimization problems. The particle swarm optimization (PSO), one of the evolutionary algorithms based on swarm intelligence, is briefly introduced. The combination of particle swarm optimization algorithm and multiobjective optimization is studied [11].Based on the description of blockchain technology and the analysis of the current situation of the construction of financial sharing service center, this paper studies how blockchain technology can further optimize and design the financial sharing service center and finally analyzes the benefits of a company after applying the financial sharing mode architecture.


## 3. Research Methods

### 3.1. Construction Status of the Financial Shared Service Center

In the new era of industry finance integration, service is to use accounting information to provide help for the operation and decision-making of enterprises. Through the financial sharing service center, enterprises hope to centralize the business information of their branches in various regions to the financial sharing service center so as to carry out unified accounting and data analysis and achieve business data sharing, cost standard accounting, and standardized profit processing. Finally, the effect of saving enterprise financial costs, guiding enterprise budget management, judging possible risks and prompting is achieved. Its operation mode is shown in Figure1. At present, the services provided by the financial sharing service center can basically realize the functions of synchronizing business information, unified accounting, and timely result feedback of enterprise groups. However, it is still far from the functions of data analysis, business management, and simplified process in the establishment of FSSC objectives.Figure 1
Financial FSSC operation mode under the integration of industry and Finance.


#### 3.1.1. FSSC Automatic Business Processing Degree

Financial sharing service is based on the development of data and information technology, and its construction requires a high automation foundation. The higher the level of information automation, the larger the business scope of FSSC processing. At present, although ERP information technology has been fully implemented in enterprises and institutions and the module management of various business information data has been specific to all aspects of financial work, the automation level in financial management is still in the basic stage. As shown in Figure2, at present, the most widely used automation system in most enterprises is accounts receivable, accounting for 64.19%. Next came the general ledger and a/P, accounting for 28.57% and 23.81%, respectively. This shows that at present, most of the FSSC accounting information has a low degree of automation mainly because it can complete the automatic entry of funds. Then there are general ledger, payables, expenses, taxation, etc.Figure 2
Application of the financial shared service center automation system.


#### 3.1.2. FSSC Accounting Information Utilization

The focus of enterprise financial management is to integrate the fragmented accounting information and turn the data into effective information based on the whole value chain through special analysis procedures [12, 13]. The ultimate goal of establishing FSSC is to achieve the integration of industry and finance through financial standardization, standardization, and systematic operation and to realize that finance provides data support and analysis services for enterprise management decisions. However, as shown in Figure 3, the accounting information utilization rate of enterprises that have established FSSC is not high, and the average number of enterprises that can apply data information to budget analysis and financial prediction, cost profit analysis, performance analysis, etc. is not more than 39%. This shows that FSSC has not done enough in information support for enterprise management decisions, especially in customer payment behavior and customer credit risk assessment related to capital risk control.Figure 3
Analysis and utilization of accounting information of the financial sharing service center.


## 3.1. Construction Status of the Financial Shared Service Center

In the new era of industry finance integration, service is to use accounting information to provide help for the operation and decision-making of enterprises. Through the financial sharing service center, enterprises hope to centralize the business information of their branches in various regions to the financial sharing service center so as to carry out unified accounting and data analysis and achieve business data sharing, cost standard accounting, and standardized profit processing. Finally, the effect of saving enterprise financial costs, guiding enterprise budget management, judging possible risks and prompting is achieved. Its operation mode is shown in Figure1. At present, the services provided by the financial sharing service center can basically realize the functions of synchronizing business information, unified accounting, and timely result feedback of enterprise groups. However, it is still far from the functions of data analysis, business management, and simplified process in the establishment of FSSC objectives.Figure 1
Financial FSSC operation mode under the integration of industry and Finance.


### 3.1.1. FSSC Automatic Business Processing Degree

Financial sharing service is based on the development of data and information technology, and its construction requires a high automation foundation. The higher the level of information automation, the larger the business scope of FSSC processing. At present, although ERP information technology has been fully implemented in enterprises and institutions and the module management of various business information data has been specific to all aspects of financial work, the automation level in financial management is still in the basic stage. As shown in Figure2, at present, the most widely used automation system in most enterprises is accounts receivable, accounting for 64.19%. Next came the general ledger and a/P, accounting for 28.57% and 23.81%, respectively. This shows that at present, most of the FSSC accounting information has a low degree of automation mainly because it can complete the automatic entry of funds. Then there are general ledger, payables, expenses, taxation, etc.Figure 2
Application of the financial shared service center automation system.


### 3.1.2. FSSC Accounting Information Utilization

The focus of enterprise financial management is to integrate the fragmented accounting information and turn the data into effective information based on the whole value chain through special analysis procedures [12, 13]. The ultimate goal of establishing FSSC is to achieve the integration of industry and finance through financial standardization, standardization, and systematic operation and to realize that finance provides data support and analysis services for enterprise management decisions. However, as shown in Figure 3, the accounting information utilization rate of enterprises that have established FSSC is not high, and the average number of enterprises that can apply data information to budget analysis and financial prediction, cost profit analysis, performance analysis, etc. is not more than 39%. This shows that FSSC has not done enough in information support for enterprise management decisions, especially in customer payment behavior and customer credit risk assessment related to capital risk control.Figure 3
Analysis and utilization of accounting information of the financial sharing service center.


## 3.1.1. FSSC Automatic Business Processing Degree

Financial sharing service is based on the development of data and information technology, and its construction requires a high automation foundation. The higher the level of information automation, the larger the business scope of FSSC processing. At present, although ERP information technology has been fully implemented in enterprises and institutions and the module management of various business information data has been specific to all aspects of financial work, the automation level in financial management is still in the basic stage. As shown in Figure2, at present, the most widely used automation system in most enterprises is accounts receivable, accounting for 64.19%. Next came the general ledger and a/P, accounting for 28.57% and 23.81%, respectively. This shows that at present, most of the FSSC accounting information has a low degree of automation mainly because it can complete the automatic entry of funds. Then there are general ledger, payables, expenses, taxation, etc.Figure 2
Application of the financial shared service center automation system.


## 3.1.2. FSSC Accounting Information Utilization

The focus of enterprise financial management is to integrate the fragmented accounting information and turn the data into effective information based on the whole value chain through special analysis procedures [12, 13]. The ultimate goal of establishing FSSC is to achieve the integration of industry and finance through financial standardization, standardization, and systematic operation and to realize that finance provides data support and analysis services for enterprise management decisions. However, as shown in Figure 3, the accounting information utilization rate of enterprises that have established FSSC is not high, and the average number of enterprises that can apply data information to budget analysis and financial prediction, cost profit analysis, performance analysis, etc. is not more than 39%. This shows that FSSC has not done enough in information support for enterprise management decisions, especially in customer payment behavior and customer credit risk assessment related to capital risk control.Figure 3
Analysis and utilization of accounting information of the financial sharing service center.


## 4. Result Analysis

### 4.1. Design of Blockchain Technology for the Optimization of Financial Shared Service Mode

#### 4.1.1. Optimization Design of Blockchain Technology on FSSC’s Daily Business Scope

At present, most of FSSC’s daily work depends on the image scanning and uploading of original vouchers (documents) directly by the financial department of the branch company, such as the documents of daily expenses (reimbursement), and FSSC staff can quickly make financial accounting and pay reimbursement expenses. However, for the work involving many departments and a wide range of businesses, such as the supplier information management data, the procurement department needs to cooperate to complete the image scanning and uploading of the supplier’s name, taxpayer identification number, scale, product type, region, and other data. In contrast, the finance department is specialized in this work, and the main job of the procurement department is to carry out procurement tasks, which is cumbersome and heavy workload for them [14].(1) Optimization Suggestions. Embed blockchain into the whole process of business activities. Using blockchain technology, each network port of the whole enterprise is added to the group’s internal information receiving and sending network. As long as the branch company has a transaction, it can calculate and transmit data information according to the block mode. As long as it is on the same blockchain, it can be immediately recognized and recorded, and the next time a transaction occurs, continue to record it on the chain one by one [15, 16]. Blockchain will not increase the workload but can solve the problems of large amount of data and cumbersome data, and it is difficult to upload to FSSC completely.(2) The Key Point of Optimization. It is distributed accounting of blockchain. Under blockchain technology, the transmission of information is to link individual block recording the information to a chain connected end to end through the user’s encrypted signature and professional verification and become a part of the next piece of information. In this chain, any individual block is an independent and complete information, and each information can be traced back to the previous block [17]. Accounting standards require that the accounting information of the economic business records of enterprises must be kept complete under the condition of ensuring the reliability of accounting information. Under the distributed bookkeeping behavior of blockchain technology, any participant and user of accounting information can obtain all the information of their designated blocks and nest it into the next step, which solves the problem of accounting information being arbitrarily omitted from the technical level.(3) Optimization Measures. It uses the “chain” to realize the instant and complete transmission of information. The occurrence of each business activity of the enterprise, on the one hand, uploads the FSSC in time according to the internal and external vouchers, and on the other hand, transmits one link by one broadcast in the block until all information is transmitted to the FSSC completely and correctly. Taking the sales business as an example, any sales business of an enterprise is stamped and broadcasted to the intranet ports of the enterprise (these ports exist in the financial and supply and marketing departments of the enterprise (group) and its subsidiaries (branches) all over the country, and the data are in a completely transparent perspective) from the beginning of accepting the purchase application and confirming the purchase and sales agreement. With the occurrence of collection, delivery, and other businesses, multiple blocks covered by multiple time stamps form a “chain” of distributed bookkeeping. Therefore, all information of sales business can be recorded into FSSC in a timely manner. Because the ports of each department of the enterprise are in the blockchain, the purchase and sales contracts and the delivery orders of purchased and sold goods are confirmed to FSSC through the circulation of the corresponding departments. In this way, the content of FSSC processing business is not limited to the expense reimbursement and general ledger processing of the financial department but can be extended to all aspects of supplier (customer) information management, generation cost management, and so on so that the financial information in the industry finance integration is consistent with the business information.


#### 4.1.2. Optimization Design of Blockchain Technology for FSSC Automatic Processing Business

At present, the automation level of FSSC processing business is still in the basic stage of current accounts with only a/R and a/P accounts and the automatic processing of expenses, especially the carry forward of period expenses, and other information automation applications are less [18]. The reason may be that the accounting subjects under the jurisdiction of costs and expenses need secondary judgment, such as whether the wages of workshop directors should be included in management expenses, manufacturing expenses, or production costs.(1) Optimization Suggestions. Use smart contracts to improve the automation of accounting information processing. The smart contract of blockchain is embedded into the accounting information processing system of FSSC. When the images of branches are transmitted to the FSSC Information Center, as long as the information triggers the smart contract, the instructions will be issued to the accounting subjects if the conditions are met. The accounting information system will automatically generate vouchers to complete the accounting of accounts receivable, general ledger, a/P, and even costs and expenses. Only manual auxiliary approval is required.(2) Key Point—Smart Contract of Blockchain. The decentralized nature of blockchain technology eliminates the mistrust of both sides of the transaction in the transmission of accounting information so that the information is completely recorded in both sides of the transaction. Each user port has a copy of the ledger, so there is no need to emphasize that the content of accounting information quality in blockchain is true and complete. Smart contracts are event driven, stateful, and run on a replicated and shared ledger. Traditional contracts require equivalent text confirmation by both parties before signing, while smart contracts are not only defined by code but also enforced. It is completely automatic and cannot be interfered with. When the preprepared account definition and concept conditions are triggered, the smart contract can directly implement the corresponding contract terms and basically realize the forced automatic matching of accounts.(3) Optimization Measures- Automatic matching occurs through smart contracts. After the transaction occurs, FSSC can directly realize the automatic matching of business and accounts through smart contracts and strengthen the foundation of automatic accounting. When a business meeting the management expense dimension occurs, the accounting information system finds the keyword according to the definition of the management expense, automatically matches it into the management expense account through the smart contract, and then enters it into the related detailed account according to the keyword attribution. Then, according to the relationship between the collection and payment and the nature of the account, the accounting information is automatically accounted, so that the business occurrence in the financial integration is financial accounting.


#### 4.1.3. Blockchain Technology Optimizes the Design of FSSC’s Analysis and Prediction Using Accounting Information

After the establishment of FSSC, enterprises also have a low utilization rate of analysis of accounting information, which is mainly caused by two reasons: first, the timely and effective accounting information and second, the objective integrity of accounting information. Whether it is financial budget and prediction, cost profit analysis, or performance analysis, or even the customer’s credit rating, payment behavior, and credit risk assessment, FSSC needs to obtain all the information of all links involved in the process of enterprise capital movement in time, so as to make comparison, assessment, and prediction.(1) Optimization Suggestions. Blockchain extends into FSSC’s large database for real-time sharing. Financial sharing not only enables the sharing of accounting information but also includes all information that occurs in the enterprise [19]. The main support for enterprises to use large databases to complete risk management and control and investment and financing decisions is that large databases can provide early or multistage data comparison, which can be analyzed and studied in combination with the current economic environment. To extend the blockchain technology into the large database of FSSC processed information, we must first solve the trust problem of data information and then make the information of production department, procurement department, and sales department enter the large database at the same time through timely automatic transmission and then use the large database to synchronously complete the comparison, analysis, and evaluation of production, sales, procurement, and even suppliers.(2) Key Point: Decentralization and Timing of Blockchain. The decentralization of blockchain enables the point-to-point transmission of data information, which theoretically does not exist to be forged. It also uses the chain structure marked with time stamps to store data and gives a speed evaluation to each record and calculator on the network side [20]. Therefore, transaction data can be truthfully and timely recorded on the blockchain. Through the real-time timestamp of blockchain, every transaction business can be broadcasted and transmitted in time, which greatly improves the work efficiency and utilization of information users.(3) Optimization Measures. Synchronize real big data analysis with “blocks.” When an enterprise’s economic business occurs, after the blockchain technology is used as the underlying support and extended into the large database, any transaction related data can be sent to FSSC in real time and also accurately, and cost resources will be virtually shared under the network of the enterprise architecture. From the original indifferent attitude of “obeying the arrangement” and “having nothing to do with me” to the resources and constraints of costs, the branches have changed to the group center and other branches, under the analysis of big data, and quickly obtain the most matching practical information resources, and identify, screen, and utilize them in combination with their own characteristics, so as to realize the optimal allocation of capital costs and time costs of various resources under big data. Similarly, this real-time data through blockchain technology in the big database can also allow managers to integrate and judge enterprise resources in a timely manner through changes at any time and even track the operation of ongoing investment projects in the big database to make analysis and prediction, so as to achieve the highest part of industrial and financial integration-guiding business activities with financial information and supporting financial activities with business information.


### 4.2. Benefit Analysis of a Company’s Financial Sharing Mode Framework under Blockchain Technology

In the process of analyzing the financial sharing mode of a company, this paper uses AHP and puts forward four dimensions, namely, information sharing dimension, group financial system dimension, enterprise organization process dimension, and other factor dimension, and each dimension has its corresponding weight. Compare the four dimensions of the two models, then score each dimension, and finally multiply the score and weight to obtain the final conclusion.Under the analytic hierarchy process, the allocation of performance evaluation indicators is completed under the principle of rationality of weight distribution, and a scientific evaluation system structure is formed. The following table is the overall level weight and judgment matrix. All enterprises’ operations are inseparable from the support of customers. Therefore, the customer dimension ranks first in the four dimensions of the standard level, and the group financial dimension and the enterprise organization process dimension rank second, and finally, other factor dimensions. The ultimate purpose of business execution is to obtain economic benefits, and the application of blockchain technology to its financial sharing platform is mainly to optimize its internal processes and reduce internal costs of the enterprise. All these are for customer service, so the customer dimension is the most important. The control of enterprise organization process and group finance are also to adjust from within the group to provide customers with better services. Since ancient times, customer resources have been regarded as the core and foundation of enterprise operation. Based on the above analysis and discussion, we have formulated the Mengniu Dairy index evaluation system to achieve long-term strategic planning.According to the index system, we sincerely invite a number of scholars in professional fields to score the importance of the index, summarize it according to the scoring results, and then obtain the pairwise discrimination matrix, as shown in Table1.Table 1
Pairwise discriminant matrix.
CustomerGroup financeEnterprise organization processOther factorsCustomer1223Group finance1/2122Enterprise organization process1/21/212Other factors1/31/21/21Calculate the maximum eigenvalue of the judgment matrixS and get λmax=4.0710. The consistency index is calculated as (1)CI=λmax−nn−1=4.0710−44−1=0.0237.Average random consistency indexRI=0.89. The random consistency ratio is (2)CR=CIRI=0.02370.89=0.0266<0.10.Therefore, the consistency of the results of analytic hierarchy process indicates satisfaction, which means that the distribution of weight coefficients is reasonable. The weight of the index is calculated, as shown in Table2.Table 2
Weight distribution.
Index layerWeightCustomer0.4182Group finance0.2707Enterprise organization process0.1906Other factors0.1205Calculate the maximum characteristic root of the judgment matrixs to get λmax=3.0055 to calculate the consistency index and get(3)CI=λmax−nn−1=3.0055−33−1=0.0028.Mean random concordance indicator RI = 0.52. Random consistency ratio is(4)CR=CIRI=0.00280.52=0.0053<0.10.Invite several experts to score, using the hundred mark system scoring method, and invite experts to score the indicators of the financial sharing mode and the financial sharing mode based on blockchain under the traditional mode, so as to obtain the comprehensive weight. The scoring adopts the five grade system, with 100 ∼ 90 points as the first grade, 89 ∼ 80 points as the second grade, 79 ∼ 70 points as the third grade, 69 ∼ 60 points as the fourth grade, and below 60 points as the fifth grade. The mean value is obtained based on the sum of the data. Based on the mean value of each grade, the percentile conversion is implemented, and the highest and lowest values of expert scores are removed. Then the mean value is calculated and taken as an integer. Finally, we obtain Table3.Table 3
Expert scoring results.
Index layerWeightIndex layerWeightScoring of the financial sharing mode in the context of blockchainScoring of the traditional financial sharing modeCustomer0.4182Customer growth rate0.443493800.4182Financial service satisfaction0.38748973Group finance0.2707Financial sharing cost0.660894820.2707Labor cost0.20819272Enterprise organization process0.1906Business process optimization0.595492820.1906Business error rate0.27648373Other factors0.1205Staff efficiency0.412685750.1205Customer satisfaction0.327582790.1205Enterprise training fee0.25999073Final score80.634069.675According to the data in Table3, for the company, the score of financial sharing mode under blockchain technology is higher than that under the traditional mode, and the former is 69.675 points, while the latter is 80.6340 points. From this, we can conclude that financial sharing under blockchain technology has significant advantages [21].


## 4.1. Design of Blockchain Technology for the Optimization of Financial Shared Service Mode

### 4.1.1. Optimization Design of Blockchain Technology on FSSC’s Daily Business Scope

At present, most of FSSC’s daily work depends on the image scanning and uploading of original vouchers (documents) directly by the financial department of the branch company, such as the documents of daily expenses (reimbursement), and FSSC staff can quickly make financial accounting and pay reimbursement expenses. However, for the work involving many departments and a wide range of businesses, such as the supplier information management data, the procurement department needs to cooperate to complete the image scanning and uploading of the supplier’s name, taxpayer identification number, scale, product type, region, and other data. In contrast, the finance department is specialized in this work, and the main job of the procurement department is to carry out procurement tasks, which is cumbersome and heavy workload for them [14].(1) Optimization Suggestions. Embed blockchain into the whole process of business activities. Using blockchain technology, each network port of the whole enterprise is added to the group’s internal information receiving and sending network. As long as the branch company has a transaction, it can calculate and transmit data information according to the block mode. As long as it is on the same blockchain, it can be immediately recognized and recorded, and the next time a transaction occurs, continue to record it on the chain one by one [15, 16]. Blockchain will not increase the workload but can solve the problems of large amount of data and cumbersome data, and it is difficult to upload to FSSC completely.(2) The Key Point of Optimization. It is distributed accounting of blockchain. Under blockchain technology, the transmission of information is to link individual block recording the information to a chain connected end to end through the user’s encrypted signature and professional verification and become a part of the next piece of information. In this chain, any individual block is an independent and complete information, and each information can be traced back to the previous block [17]. Accounting standards require that the accounting information of the economic business records of enterprises must be kept complete under the condition of ensuring the reliability of accounting information. Under the distributed bookkeeping behavior of blockchain technology, any participant and user of accounting information can obtain all the information of their designated blocks and nest it into the next step, which solves the problem of accounting information being arbitrarily omitted from the technical level.(3) Optimization Measures. It uses the “chain” to realize the instant and complete transmission of information. The occurrence of each business activity of the enterprise, on the one hand, uploads the FSSC in time according to the internal and external vouchers, and on the other hand, transmits one link by one broadcast in the block until all information is transmitted to the FSSC completely and correctly. Taking the sales business as an example, any sales business of an enterprise is stamped and broadcasted to the intranet ports of the enterprise (these ports exist in the financial and supply and marketing departments of the enterprise (group) and its subsidiaries (branches) all over the country, and the data are in a completely transparent perspective) from the beginning of accepting the purchase application and confirming the purchase and sales agreement. With the occurrence of collection, delivery, and other businesses, multiple blocks covered by multiple time stamps form a “chain” of distributed bookkeeping. Therefore, all information of sales business can be recorded into FSSC in a timely manner. Because the ports of each department of the enterprise are in the blockchain, the purchase and sales contracts and the delivery orders of purchased and sold goods are confirmed to FSSC through the circulation of the corresponding departments. In this way, the content of FSSC processing business is not limited to the expense reimbursement and general ledger processing of the financial department but can be extended to all aspects of supplier (customer) information management, generation cost management, and so on so that the financial information in the industry finance integration is consistent with the business information.


### 4.1.2. Optimization Design of Blockchain Technology for FSSC Automatic Processing Business

At present, the automation level of FSSC processing business is still in the basic stage of current accounts with only a/R and a/P accounts and the automatic processing of expenses, especially the carry forward of period expenses, and other information automation applications are less [18]. The reason may be that the accounting subjects under the jurisdiction of costs and expenses need secondary judgment, such as whether the wages of workshop directors should be included in management expenses, manufacturing expenses, or production costs.(1) Optimization Suggestions. Use smart contracts to improve the automation of accounting information processing. The smart contract of blockchain is embedded into the accounting information processing system of FSSC. When the images of branches are transmitted to the FSSC Information Center, as long as the information triggers the smart contract, the instructions will be issued to the accounting subjects if the conditions are met. The accounting information system will automatically generate vouchers to complete the accounting of accounts receivable, general ledger, a/P, and even costs and expenses. Only manual auxiliary approval is required.(2) Key Point—Smart Contract of Blockchain. The decentralized nature of blockchain technology eliminates the mistrust of both sides of the transaction in the transmission of accounting information so that the information is completely recorded in both sides of the transaction. Each user port has a copy of the ledger, so there is no need to emphasize that the content of accounting information quality in blockchain is true and complete. Smart contracts are event driven, stateful, and run on a replicated and shared ledger. Traditional contracts require equivalent text confirmation by both parties before signing, while smart contracts are not only defined by code but also enforced. It is completely automatic and cannot be interfered with. When the preprepared account definition and concept conditions are triggered, the smart contract can directly implement the corresponding contract terms and basically realize the forced automatic matching of accounts.(3) Optimization Measures- Automatic matching occurs through smart contracts. After the transaction occurs, FSSC can directly realize the automatic matching of business and accounts through smart contracts and strengthen the foundation of automatic accounting. When a business meeting the management expense dimension occurs, the accounting information system finds the keyword according to the definition of the management expense, automatically matches it into the management expense account through the smart contract, and then enters it into the related detailed account according to the keyword attribution. Then, according to the relationship between the collection and payment and the nature of the account, the accounting information is automatically accounted, so that the business occurrence in the financial integration is financial accounting.


### 4.1.3. Blockchain Technology Optimizes the Design of FSSC’s Analysis and Prediction Using Accounting Information

After the establishment of FSSC, enterprises also have a low utilization rate of analysis of accounting information, which is mainly caused by two reasons: first, the timely and effective accounting information and second, the objective integrity of accounting information. Whether it is financial budget and prediction, cost profit analysis, or performance analysis, or even the customer’s credit rating, payment behavior, and credit risk assessment, FSSC needs to obtain all the information of all links involved in the process of enterprise capital movement in time, so as to make comparison, assessment, and prediction.(1) Optimization Suggestions. Blockchain extends into FSSC’s large database for real-time sharing. Financial sharing not only enables the sharing of accounting information but also includes all information that occurs in the enterprise [19]. The main support for enterprises to use large databases to complete risk management and control and investment and financing decisions is that large databases can provide early or multistage data comparison, which can be analyzed and studied in combination with the current economic environment. To extend the blockchain technology into the large database of FSSC processed information, we must first solve the trust problem of data information and then make the information of production department, procurement department, and sales department enter the large database at the same time through timely automatic transmission and then use the large database to synchronously complete the comparison, analysis, and evaluation of production, sales, procurement, and even suppliers.(2) Key Point: Decentralization and Timing of Blockchain. The decentralization of blockchain enables the point-to-point transmission of data information, which theoretically does not exist to be forged. It also uses the chain structure marked with time stamps to store data and gives a speed evaluation to each record and calculator on the network side [20]. Therefore, transaction data can be truthfully and timely recorded on the blockchain. Through the real-time timestamp of blockchain, every transaction business can be broadcasted and transmitted in time, which greatly improves the work efficiency and utilization of information users.(3) Optimization Measures. Synchronize real big data analysis with “blocks.” When an enterprise’s economic business occurs, after the blockchain technology is used as the underlying support and extended into the large database, any transaction related data can be sent to FSSC in real time and also accurately, and cost resources will be virtually shared under the network of the enterprise architecture. From the original indifferent attitude of “obeying the arrangement” and “having nothing to do with me” to the resources and constraints of costs, the branches have changed to the group center and other branches, under the analysis of big data, and quickly obtain the most matching practical information resources, and identify, screen, and utilize them in combination with their own characteristics, so as to realize the optimal allocation of capital costs and time costs of various resources under big data. Similarly, this real-time data through blockchain technology in the big database can also allow managers to integrate and judge enterprise resources in a timely manner through changes at any time and even track the operation of ongoing investment projects in the big database to make analysis and prediction, so as to achieve the highest part of industrial and financial integration-guiding business activities with financial information and supporting financial activities with business information.


## 4.1.1. Optimization Design of Blockchain Technology on FSSC’s Daily Business Scope

At present, most of FSSC’s daily work depends on the image scanning and uploading of original vouchers (documents) directly by the financial department of the branch company, such as the documents of daily expenses (reimbursement), and FSSC staff can quickly make financial accounting and pay reimbursement expenses. However, for the work involving many departments and a wide range of businesses, such as the supplier information management data, the procurement department needs to cooperate to complete the image scanning and uploading of the supplier’s name, taxpayer identification number, scale, product type, region, and other data. In contrast, the finance department is specialized in this work, and the main job of the procurement department is to carry out procurement tasks, which is cumbersome and heavy workload for them [14].(1) Optimization Suggestions. Embed blockchain into the whole process of business activities. Using blockchain technology, each network port of the whole enterprise is added to the group’s internal information receiving and sending network. As long as the branch company has a transaction, it can calculate and transmit data information according to the block mode. As long as it is on the same blockchain, it can be immediately recognized and recorded, and the next time a transaction occurs, continue to record it on the chain one by one [15, 16]. Blockchain will not increase the workload but can solve the problems of large amount of data and cumbersome data, and it is difficult to upload to FSSC completely.(2) The Key Point of Optimization. It is distributed accounting of blockchain. Under blockchain technology, the transmission of information is to link individual block recording the information to a chain connected end to end through the user’s encrypted signature and professional verification and become a part of the next piece of information. In this chain, any individual block is an independent and complete information, and each information can be traced back to the previous block [17]. Accounting standards require that the accounting information of the economic business records of enterprises must be kept complete under the condition of ensuring the reliability of accounting information. Under the distributed bookkeeping behavior of blockchain technology, any participant and user of accounting information can obtain all the information of their designated blocks and nest it into the next step, which solves the problem of accounting information being arbitrarily omitted from the technical level.(3) Optimization Measures. It uses the “chain” to realize the instant and complete transmission of information. The occurrence of each business activity of the enterprise, on the one hand, uploads the FSSC in time according to the internal and external vouchers, and on the other hand, transmits one link by one broadcast in the block until all information is transmitted to the FSSC completely and correctly. Taking the sales business as an example, any sales business of an enterprise is stamped and broadcasted to the intranet ports of the enterprise (these ports exist in the financial and supply and marketing departments of the enterprise (group) and its subsidiaries (branches) all over the country, and the data are in a completely transparent perspective) from the beginning of accepting the purchase application and confirming the purchase and sales agreement. With the occurrence of collection, delivery, and other businesses, multiple blocks covered by multiple time stamps form a “chain” of distributed bookkeeping. Therefore, all information of sales business can be recorded into FSSC in a timely manner. Because the ports of each department of the enterprise are in the blockchain, the purchase and sales contracts and the delivery orders of purchased and sold goods are confirmed to FSSC through the circulation of the corresponding departments. In this way, the content of FSSC processing business is not limited to the expense reimbursement and general ledger processing of the financial department but can be extended to all aspects of supplier (customer) information management, generation cost management, and so on so that the financial information in the industry finance integration is consistent with the business information.


## 4.1.2. Optimization Design of Blockchain Technology for FSSC Automatic Processing Business

At present, the automation level of FSSC processing business is still in the basic stage of current accounts with only a/R and a/P accounts and the automatic processing of expenses, especially the carry forward of period expenses, and other information automation applications are less [18]. The reason may be that the accounting subjects under the jurisdiction of costs and expenses need secondary judgment, such as whether the wages of workshop directors should be included in management expenses, manufacturing expenses, or production costs.(1) Optimization Suggestions. Use smart contracts to improve the automation of accounting information processing. The smart contract of blockchain is embedded into the accounting information processing system of FSSC. When the images of branches are transmitted to the FSSC Information Center, as long as the information triggers the smart contract, the instructions will be issued to the accounting subjects if the conditions are met. The accounting information system will automatically generate vouchers to complete the accounting of accounts receivable, general ledger, a/P, and even costs and expenses. Only manual auxiliary approval is required.(2) Key Point—Smart Contract of Blockchain. The decentralized nature of blockchain technology eliminates the mistrust of both sides of the transaction in the transmission of accounting information so that the information is completely recorded in both sides of the transaction. Each user port has a copy of the ledger, so there is no need to emphasize that the content of accounting information quality in blockchain is true and complete. Smart contracts are event driven, stateful, and run on a replicated and shared ledger. Traditional contracts require equivalent text confirmation by both parties before signing, while smart contracts are not only defined by code but also enforced. It is completely automatic and cannot be interfered with. When the preprepared account definition and concept conditions are triggered, the smart contract can directly implement the corresponding contract terms and basically realize the forced automatic matching of accounts.(3) Optimization Measures- Automatic matching occurs through smart contracts. After the transaction occurs, FSSC can directly realize the automatic matching of business and accounts through smart contracts and strengthen the foundation of automatic accounting. When a business meeting the management expense dimension occurs, the accounting information system finds the keyword according to the definition of the management expense, automatically matches it into the management expense account through the smart contract, and then enters it into the related detailed account according to the keyword attribution. Then, according to the relationship between the collection and payment and the nature of the account, the accounting information is automatically accounted, so that the business occurrence in the financial integration is financial accounting.


## 4.1.3. Blockchain Technology Optimizes the Design of FSSC’s Analysis and Prediction Using Accounting Information

After the establishment of FSSC, enterprises also have a low utilization rate of analysis of accounting information, which is mainly caused by two reasons: first, the timely and effective accounting information and second, the objective integrity of accounting information. Whether it is financial budget and prediction, cost profit analysis, or performance analysis, or even the customer’s credit rating, payment behavior, and credit risk assessment, FSSC needs to obtain all the information of all links involved in the process of enterprise capital movement in time, so as to make comparison, assessment, and prediction.(1) Optimization Suggestions. Blockchain extends into FSSC’s large database for real-time sharing. Financial sharing not only enables the sharing of accounting information but also includes all information that occurs in the enterprise [19]. The main support for enterprises to use large databases to complete risk management and control and investment and financing decisions is that large databases can provide early or multistage data comparison, which can be analyzed and studied in combination with the current economic environment. To extend the blockchain technology into the large database of FSSC processed information, we must first solve the trust problem of data information and then make the information of production department, procurement department, and sales department enter the large database at the same time through timely automatic transmission and then use the large database to synchronously complete the comparison, analysis, and evaluation of production, sales, procurement, and even suppliers.(2) Key Point: Decentralization and Timing of Blockchain. The decentralization of blockchain enables the point-to-point transmission of data information, which theoretically does not exist to be forged. It also uses the chain structure marked with time stamps to store data and gives a speed evaluation to each record and calculator on the network side [20]. Therefore, transaction data can be truthfully and timely recorded on the blockchain. Through the real-time timestamp of blockchain, every transaction business can be broadcasted and transmitted in time, which greatly improves the work efficiency and utilization of information users.(3) Optimization Measures. Synchronize real big data analysis with “blocks.” When an enterprise’s economic business occurs, after the blockchain technology is used as the underlying support and extended into the large database, any transaction related data can be sent to FSSC in real time and also accurately, and cost resources will be virtually shared under the network of the enterprise architecture. From the original indifferent attitude of “obeying the arrangement” and “having nothing to do with me” to the resources and constraints of costs, the branches have changed to the group center and other branches, under the analysis of big data, and quickly obtain the most matching practical information resources, and identify, screen, and utilize them in combination with their own characteristics, so as to realize the optimal allocation of capital costs and time costs of various resources under big data. Similarly, this real-time data through blockchain technology in the big database can also allow managers to integrate and judge enterprise resources in a timely manner through changes at any time and even track the operation of ongoing investment projects in the big database to make analysis and prediction, so as to achieve the highest part of industrial and financial integration-guiding business activities with financial information and supporting financial activities with business information.


## 4.2. Benefit Analysis of a Company’s Financial Sharing Mode Framework under Blockchain Technology

In the process of analyzing the financial sharing mode of a company, this paper uses AHP and puts forward four dimensions, namely, information sharing dimension, group financial system dimension, enterprise organization process dimension, and other factor dimension, and each dimension has its corresponding weight. Compare the four dimensions of the two models, then score each dimension, and finally multiply the score and weight to obtain the final conclusion.Under the analytic hierarchy process, the allocation of performance evaluation indicators is completed under the principle of rationality of weight distribution, and a scientific evaluation system structure is formed. The following table is the overall level weight and judgment matrix. All enterprises’ operations are inseparable from the support of customers. Therefore, the customer dimension ranks first in the four dimensions of the standard level, and the group financial dimension and the enterprise organization process dimension rank second, and finally, other factor dimensions. The ultimate purpose of business execution is to obtain economic benefits, and the application of blockchain technology to its financial sharing platform is mainly to optimize its internal processes and reduce internal costs of the enterprise. All these are for customer service, so the customer dimension is the most important. The control of enterprise organization process and group finance are also to adjust from within the group to provide customers with better services. Since ancient times, customer resources have been regarded as the core and foundation of enterprise operation. Based on the above analysis and discussion, we have formulated the Mengniu Dairy index evaluation system to achieve long-term strategic planning.According to the index system, we sincerely invite a number of scholars in professional fields to score the importance of the index, summarize it according to the scoring results, and then obtain the pairwise discrimination matrix, as shown in Table1.Table 1
Pairwise discriminant matrix.
CustomerGroup financeEnterprise organization processOther factorsCustomer1223Group finance1/2122Enterprise organization process1/21/212Other factors1/31/21/21Calculate the maximum eigenvalue of the judgment matrixS and get λmax=4.0710. The consistency index is calculated as (1)CI=λmax−nn−1=4.0710−44−1=0.0237.Average random consistency indexRI=0.89. The random consistency ratio is (2)CR=CIRI=0.02370.89=0.0266<0.10.Therefore, the consistency of the results of analytic hierarchy process indicates satisfaction, which means that the distribution of weight coefficients is reasonable. The weight of the index is calculated, as shown in Table2.Table 2
Weight distribution.
Index layerWeightCustomer0.4182Group finance0.2707Enterprise organization process0.1906Other factors0.1205Calculate the maximum characteristic root of the judgment matrixs to get λmax=3.0055 to calculate the consistency index and get(3)CI=λmax−nn−1=3.0055−33−1=0.0028.Mean random concordance indicator RI = 0.52. Random consistency ratio is(4)CR=CIRI=0.00280.52=0.0053<0.10.Invite several experts to score, using the hundred mark system scoring method, and invite experts to score the indicators of the financial sharing mode and the financial sharing mode based on blockchain under the traditional mode, so as to obtain the comprehensive weight. The scoring adopts the five grade system, with 100 ∼ 90 points as the first grade, 89 ∼ 80 points as the second grade, 79 ∼ 70 points as the third grade, 69 ∼ 60 points as the fourth grade, and below 60 points as the fifth grade. The mean value is obtained based on the sum of the data. Based on the mean value of each grade, the percentile conversion is implemented, and the highest and lowest values of expert scores are removed. Then the mean value is calculated and taken as an integer. Finally, we obtain Table3.Table 3
Expert scoring results.
Index layerWeightIndex layerWeightScoring of the financial sharing mode in the context of blockchainScoring of the traditional financial sharing modeCustomer0.4182Customer growth rate0.443493800.4182Financial service satisfaction0.38748973Group finance0.2707Financial sharing cost0.660894820.2707Labor cost0.20819272Enterprise organization process0.1906Business process optimization0.595492820.1906Business error rate0.27648373Other factors0.1205Staff efficiency0.412685750.1205Customer satisfaction0.327582790.1205Enterprise training fee0.25999073Final score80.634069.675According to the data in Table3, for the company, the score of financial sharing mode under blockchain technology is higher than that under the traditional mode, and the former is 69.675 points, while the latter is 80.6340 points. From this, we can conclude that financial sharing under blockchain technology has significant advantages [21].


## 5. Conclusion

This paper analyzes the basic situation of the current development of financial sharing services in China and the West and finds that financial sharing services have a good development trend but lacks stamina. Then this paper optimizes the design of blockchain technology. With the continuous in-depth research and development of blockchain technology, it can provide more and more help for financial sharing services. In the context of the vigorous development of financial sharing services, the embedding of blockchain technology can solve the problems of enterprises abandoning existing systems and high hardware replacement costs in the process of establishing financial sharing centers, optimize the security, integrity, asymmetry, slowness, and other problems in the exchange and replacement of financial data, improve the degree of automatic processing of enterprise accounting information, and accelerate the pace of using financial data to make production and operation management decisions for the whole enterprise. The further application of blockchain technology in the financial sharing service center also requires the joint efforts of financial personnel and computer personnel to further realize the business financial integration of enterprises.In the era of continuous development and progress of information technology, the enterprise financial sharing platform should adapt to the changes of the times and take a high-quality development road of high informatization, automation, and intelligence. Applying blockchain technology to the enterprise financial sharing platform can precisely avoid the defects of the current financial sharing platform, improve the standardization and accuracy of the sharing platform, and respond to the needs of accounting in the new era in terms of scale and timeliness. Blockchain technology has broad market prospects. Today, with the rapid development of information technology, major enterprises should seize the opportunity of development and use blockchain technology to overcome the difficulties of shared services due to changes in the environment. This will enable the financial sharing platform to adapt to the pace of the new era, stand firm, and develop rapidly in the torrent of the times.



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*Source: 1310994-2022-10-11.xml*