中文摘要：

共享服务建立是大型企业组织业务归核的结果，其在形成分工经济的同时也产生新的交易成本，共享服务决策的基础问题是进行业务选择，传统共享服务决策从局部业务效率角度进行判断，超边际方法可实现全局成本收益平衡基础上的决策优化。将超边际分析引入共享服务，建立四种共享服务模式分别求角点均衡解，可得出一般均衡解的表达。模型结果揭示了四种共享服务模式的存在条件，并表明共享服务是高交易效率下的职能分工的产物，交易效率与分工经济影响共享服务边界与其演进路径。

英文摘要：

The establishment of shared services is the business refocusing of organizations. It brings about the division of labor economy, and generates new transaction costs. The basis of shared services decision-making is the select of the business. Traditional methods judge from the perspective of part business efficiency, but the infra-Marginal analysis can achieve the optimization of the decision-making on the basis of overall situation cost-benefit balance. Using infra-Marginal analysis method, establish four shared service model and solve the comer equilibrium solution, is able to arrive at the general equilibrium solution of the expression. The model results reveal the conditions for the existence of the four shared service model, and that shared services is the result of division of labor in the high efficiency of the transaction. Transaction efficiency and the division of labor economic affect of the boundary and its evolution path of the shared services.