英国国家审计署：2026年政府共享服务更新报告（英文版）

All government departments need access to corporate functions, including human resources (HR), finance, procurement and payroll, to manage their operations effectively. Collectively known as the ‘back-office’, these functions deliver the core business processes needed to support front-line services. Since 2004, central government has sought to cut the cost of these services through the sharing of back-office functions between departments. This work has been led by Cabinet Office. 2 The aim of