Financial transformation is a major organizational change that enterprises face today. Under the influence of information technologies, financial shared service mode has become a better option for enterprise financial transformation. Financial shared service mode has a positive or negative influence on the competitive advantage of enterprises under the promotion of internal and external factors. At the same time, the ever-changing complex environment makes the influence of financial shared service mode on the competitive advantage of enterprises more uncertain.

Based on organizational complexity theory, this paper uses both a multi-case study approach and a force field analysis to explore the influence mechanism of financial shared service mode on the competitive advantage of enterprises and constructs the force field model of the influence mechanism. Under the premise of being influenced by the driving forces and restraining forces in the force field model, this paper focuses on the moderating forces associated with organizational complexity on the relationship between financial shared service mode and competitive advantage.

The research shows, it is evident that the driving forces and restraining forces in the force field model exert dominant and restrictive effects on competitive advantage respectively through the financial shared service mode. It is vital to find that organizational complexity factors in the force filed model have moderating effect on the influence relationship between competitive advantage and financial shared service mode. Enterprises need to seek solutions to deal with organizational complexity factors under the joint influence of driving forces and restraining forces to maximize the positive influence of financial shared service mode on the competitive advantage of enterprises.

财务转型是当今企业面临的重大组织变革。在信息技术的影响下，财务共享服务模式成为企业财务转型的更好选择。财务共享服务模式在内外部因素的推动下对企业的竞争优势产生正负影响。同时，瞬息万变的复杂环境，使得财务共享服务模式对企业竞争优势的影响更加不确定。

本文基于组织复杂性理论，采用多案例研究方法和力场分析相结合的方法，探索财务共享服务模式对企业竞争优势的影响机制，并构建了影响机制的力场模型。在受力场模型中驱动力和约束力影响的前提下，本文重点研究了与组织复杂性相关的调节力对财务共享服务模式与竞争优势关系的影响。

研究表明，可以看出，力场模型中的驱动力和约束力分别通过财务共享服务模式对竞争优势产生显着和制约作用。发现力场模型中的组织复杂性因素 对竞争优势与财务共享服务模式之间的影响关系具有调节作用，这一点至关重要。企业需要在驱动力和约束力的共同作用下，寻求应对组织复杂性因素的解决方案，最大限度地发挥财务共享服务模式对企业竞争优势的正向影响。