The concept of Shared Service (SS) recently is an important trend on the basis of cost efficiency and policy of enterprises or business groups. It has become popular in Europe for the past decades and was introduced to the States in the 80¡¦s. Nowadays, Taiwanese business groups also have started to think about having SS mechanism for financial and IT functions. Further, adding Humane Resources (HR) into SS is also a conspicuously novel tendency. The thesis probes into reasons that HR SS has been generated in the Taiwanese groups. Further, it analyzes the construction process, organization and service model of HR Shared Service Center (SSC). Meanwhile, the costs and efficiency of having HR integrated into SS to groups and business units are examined. Finally, key factors to success of conducting HR SSC are elicited. Case study is used in the thesis. It solely studies President Chain Store Corp. (PCSC) because it has one of the most well-established HR SSC in Taiwan. Through profound interview, informal conversations, SSC establishment documents, and related research, the model of HR SSC in Taiwan is examined. It is indicated that ¡§Support from Top-Managers¡¨ and ¡§Cooperative Organization Culture¡¨ are two vital factors that lead the establishment of PCSC HR SSC to success. However, it is very possible that the SS brings more costs to business units, hence the advantages over the whole group occasionally conflicts with its business units¡¦. Sometimes establishment of SSC is all a means to set up prestige and imposing reputation. As a result, resistance to forced integration come into existence among business units.