保險業的行政作業具有風險高、客戶需求多元、標準化程度較低、流程及資訊系統要求高的特性，隨著金融保險業迅速發展，風險管理、提昇客戶滿意度、改善作業成本結構等，日趨受到極高的關注。 服務共享是較先進的理念，其於行政管理中主要應用就是集中作業。國內外實際案例證明集中作業在風險控制、服務提昇、成本改善方面取得非常好的成果。 本研究主要是透過對共享服務及流程再造的理論基礎、效果、執行方式進行分析和研究，並深入分析國內已成立集中作業中心之案例保險公司其應用集中作業的方法、成效和經驗得失。將集中作業管理模式於台灣保險公司應用方式充份闡述。同時在研究案例公司時，分析了集中作業可能遇到的風險，並對保險公司進行集中作業計劃提出一些建議。 更期望能為日後台灣金融保險業進行推廣、建置「集中作業中心」或「區域作業中心」作出一定的貢獻。 Operation work of the insurance industry comes with characteristics of high-risk, diverse customer needs, lower standard level and requires high information technology. With the development of the financial and insurance industry, risk management, improvement in customer satisfaction and operating cost structure are gradually being very high concern. Shared Services is a more advanced concept. Its main application is the job centralization in operations. Proof of actual cases at home and abroad on centralization in operations made a very good outcome in terms of risk control, service enhancement and improve cost. This study was conducted through analysis and research on the theoretical basis of shared services and process reengineering. To analyze the methods, results and experience gains and losses in domestic insurance company, which has set up centralized operations center. Fully elaborated centralized operations mode in Taiwan insurance company. At the same time, assay risks that may be encountered from centralized operations, and making suggestions on centralized operations. More hope I can provide some contributions for promoting and building Centralized Operations Center for Taiwan''s financial and insurance industry for the future.