共享服务中心（Shared Service Center, SSC）是一种新型的管理模式。随着经济全球化和企业的国际化，企业集团信息越来越成为一种企业决策控制、经营运作模式统一的核心因素。基于企业面临节约成本、提高服务效率、规范管理等挑战，共享服务中心应运而生，并成为企业发展到一定阶段后必然会采用的一种管理模式。本文通过共享服务中心实施过程的研究，识别出在其实施过程的主要风险因素，建立和评估风险评价指标体系，为实施SSC的企业提供风险管理措施。
论文以建立和评价实施共享服务中心的风险评价指标体系为主线。在介绍了共享服务中心概念、作用及必然性后，详细阐述了共享服务中心实施过程，提出了实施共享服务中心的风险因素，并对其进行量化分析，归纳出七大主要风险因素：领导因素、需求分析因素、业务流程重组因素、实施过程因素、管理变革因素、实施咨询因素和技术因素。最后建立了实施共享服务中心风险评价指标体系并提供了相应的风险管理建议。
论文将风险矩阵方法应用于实施SSC的风险评估中。在确定各指标的不同取值对应的实施SSC的风险影响标度值和风险概率后，应用Borda序值法将各种风险因素进行排序，将得到的风险因素重要性的排序结果反馈给专家组打分，构造出判断矩阵。最后应用层次分析法确定风险模块的权重，并结合模糊综合评价法中的评价集，对实施SSC的风险等级进行等风险图法综合评价。
基于实证研究结果，论文得出以下结论：实施SSC的七大风险中，领导风险最为关键，然后依次为需求分析风险、管理变革风险、信息技术风险、实施咨询风险、实施过程风险和业务流程重组风险；总体风险等级为中等风险级。这为实施SSC的企业管理风险提供了理论依据。

Shared Services Centre (SSC) is a new management model. With economic globalization and enterprise internationalization, enterprise group information is increasingly becoming core element of enterprise decision-making control and operation mode reunification. In order to save cost, improve efficiency and standardize the management, SSC comes into being and becomes a necessary management model when business development to a certain stage. After study of SSC implementation, major risk factors of SSC implementation are identified, and a rational risk evaluation index system is established and evaluated. Also, the paper provides advice and guidance for risk management.
In this paper, to establish and evaluate risk evaluation index system in the SSC implementation is main-line. After introducing concept, function and necessity of SSC, it focuses on studying the process of SSC implementation and summarizing seven major risk factors as follows: leadship, demand analysis, business process re-organization, implementation process, management reform, implementation consultant and technical factors. Finally, it establishes the risk evaluation index system of SSC implementation, and provides some corresponding risk management proposals.
Risk-Matrix method is applied to the risk assessment of SSC implementation. After corressponding scale value and probability of SSC implementation risk being determined in different indicator values, various factors are sorted by Borda-Sequence method. Then, the result for risk importance is feeded back to expert group for scoring. And the judgement matrix is structured to calculate weight of risk module in AHP method. Finally, the weight and evaluatation set finalized in Fuzzy-Comprehensive-Assessment method are applied to risk rating of SSC implementation in Equal-Risk-Curve method.
 Based on empirical research, conclusion is as below: in the seven major risk factors, the most critical is leadship, and to be followed by demand analysis, management reform, technology, consulting, implementation process and business process re-organization; the level of overall risk rating is middle. Such is significant for enterprises which plan to phase in SSC as theoretical argument.