摘要
中国铁建股份有限公司（简称”中国铁建”）作为中国最具实力、最具规模的大型综合建设集团之一，无论从企业性质还是业务范围，都是我国建筑行业的典型代表企业，其财务共享服务中心（Financial Shared Service Center，简称FSSC）的建设有着鲜明的行业特色。从中国铁建自身业务特征来看，具有项目核算单位较小、业务单一、成本类业务笔数少但费用和支付类业务笔数多的典型特征。
China Railway Construction Corporation(CRCC) has found its prerequisite to realize sharing from the perspective of applicable scope and principle,which is to build a Financial Share Service Center(FSSC) in a cost-effective way.It's worth learning for other enterprises considered from good results of financial integrated management CRCC's FSSC has achieved.
