近年來集團內共享服務的觀念已逐漸在台灣被接受並推展，集團期望藉由共享服務的導入，為集團產生降低成本及協助增加營業利益的效益。而集團內關係企業是否選擇加入共享服務，將會影響共享服務中心是否能長期持續營運並達到集團預期共享服務所能產生之效益。而共享服務內容中，又以資訊科技共享服務影響範圍最為廣泛。本文依據台灣企業P公司與其關係企業間，運行多年之共享服務做為研究樣本。我們蒐集P公司在集團中導入共享服務制度時，關係企業對共享服務中心提供之資訊科技共享服務內容的評價。最後，我們歸納影響關係企業使用共享服務的關鍵因素。本文之研究結果可以作為其他集團規劃導入資訊科技共享服務設計時之參考。

Recently, the concept of shared services has been accepted and expanded in the organization in Taiwan. The organizations expect to decrease the cost and to increase the profit and efficiency by introducing the shared services system into the corporation. And the question is about if the business units want to participate in the program of shared services will influence whether the shared services center can maintain its long-term operational development and achieve the expected benefits to the organization by shared services. The Information Technology Shared Services the most expansive to influence the scope of the shared services. This article takes Taiwan’s P Corporation and its business units as the studying example which has been operated the shared services for several years. We collect the evaluation data from its business units about the content of the Information Technology Shared Service. Finally, we conclude the critical factors which influence the affiliates to adopt the shared service. The result of this article could be the reference of the other corporations who intent to introduce the Information Technology Shared Service into the business units.

中文部分
1. 李筱瑜. (2010年08月). 服務導向的資訊系統整合與綠能IT--以國科會與所屬各科學園區為案例. 研考雙月刊第34卷第4期, 頁 52-60.
2. 陳瀅等著. (2010年03月). 雲端策略：雲端運算與虛擬化技術. 台北市: 天下雜誌股份有限公司.
3. 劉叔平. (2010年09月). 共享服务中心成功的八个关键因素（8 Key Factors for Running a Successful Shared Services Center）. 检索来源: http://scnblogs.techweb.com.cn/fssc/archives/346.html

原文部分
1. Baldwin, L. P., Irani, Z., & Love, P. E. (2001). Outsourcing information systems: Drawing lessons from a banking case study. European Journal of Information Systems, 10 (1) , pp. 15–24.
2. Deloitte Consulting LLP. (2007). 2007 Global Shared Services Survey Results Executive Summary.
3. Deloitte Consulting LLP. (2009). 2009 Global Shared Services Survey Results Executive Summary.
4. Deloitte Consulting LLP. (2011). 2011 Global Shared Services Survey Results Executive Summary.
5. Janssen, M., & Joha, A. (2004). Issues in Relationship Management for Obtaining the Benefits of a Shared Service Center.
6. Janssen, M., & Joha, A. (2006). Motives for establishing shared service centers in public administratiuons. International Journal of Information Management, 26, , pp. 102-115.
7. Kris, A., & Fahy, M. (2003). Shared service centres – Delivering value from effective finance and business processes. Retrieved from http://www.lavoisier.fr/livre/notice.asp?id=O3LW2XAX2ROOWC
8. Saisa, S. (2011). Risk Analysis at Shared Service Centres – A Case Study. VAASAN AMMATTIKORKEAKOULU UNIVERSITY OF APPLIED SCIENCES.
9. Schwarz, G. (2007). Shared Service Center. Harvard University, Kennedy School of Government.
10. Shared Service News Volume 7, I. 5. (2010, 12 27). pp. 8-10.
11. 野村総合研究所 システムコンサルティング事業本部. (2005). 最新図解CIOハンドブック. 東京都: 株式会社野村総合研究所 広報部.