与国外的共享中心建立以降低成本为主要建设目标不同,国内企业尤其是大型建筑施工企业集团,共享中心建立的重要目标是要强化管控,解决管理分散、效率低下、信息质量不高等问题。本期专题的7家施工企业均通过财务共享中心的建设,在一定程度上实现了各自企业的管理目标,并在共享中心的建设过程中呈现一些相同的特点,如均完成了各自单位的标准化、流程化、制度化的梳理及统一;均促进了企业管理模式的变革;均将业财一体化作为共享中心建设的方向 Different from the goal of establishing a foreign shared center to reduce costs, the important goal set by domestic enterprises, especially large construction enterprise groups and shared centers, is to strengthen the management and control, solve the problems of decentralized management, inefficiency and poor information quality. The seven construction enterprises in this issue through the construction of financial sharing center, to a certain extent, achieved the management objectives of their respective enterprises, and in the construction of shared center presents some of the same characteristics, such as the completion of the standardization of their respective units , Streamlined and institutionalized the combing and unification; both promoted the transformation of the enterprise management mode; all regarded the integration of industry and finance as the direction of the construction of shared center