Abstract: The application time of financial shared service center in China is generally short. Because the composition mode and construction technology are not mature, its implementation efficiency needs to be solved urgently. Based on the super efficiency DEA model and Malmquist productivity index model, this paper selects 20 listed companies as the research sample to empirically study the construction and implementation efficiency of financial shared service centers of listed companies in China from static and dynamic perspectives. Results show that the implementation efficiency of financial shared service center of listed companies in China is generally good in recent years, but there are still deficiencies in resource utilization and technical level.