The financial shared service model,as a necessary means for the financial development and transformation of group companies,provides important reference for the company's financial transformation and governance.This article takes"financial sharing"as the keyword and selects research literature on financial sharing related topics included in the China National Knowledge Infrastructure database from 2008 to 2023.Based on CiteSpace,scientific econometric methods are used to draw keyword co-occurrence graphs,keyword emergence graphs,and time zone graphs of financial shared service.The literature data is visualized and analyzed,which indicates the current status and hotspots of financial sharing research,providing a reference for subsequent research on financial sharing.