From the perspective of value chain, with the Financial Shared Service Center regarded as a complete value chain, the value chain research model of building Financial Shared Service Center is to be constructed from two aspects of basic activities and support activities. Taking manufacturing company A as an example, an analysis has been made of the activities of the construction of Financial Shared Service Center from the perspective of value chain, followed by an investigation of the financial performance of company A after the implementation of Financial Shared Service Center. The results show that the Financial Shared Service Center based on the perspective of value chain is more conducive to the goal of maximizing the value of enterprises.