摘要
企业选择财务外包的出发点都是好的,但是不合理的外包不但不会巩固、提升企业的核心能力,相反还会削弱或破坏企业的核心能力,使企业丧失其竞争优势。要做好财务外包决策,就要做好环境分析、决策方法分析、风险分析、实施对策分析等。对企业财务外包决策进行研究对于拓展外包的应用领域、丰富外包的内容有着十分重要的理论意义,同时对于开展财务外包的企业来说也具有实践指导意义。
The intention for enterprises to choose financial outcontracting is good but unreasonable actions will weak or spoil enterprises' competiveness. It is absolutely nessary to make a sound analysis of environment, decision-making methods, risks, implementing strategy etc. The analysis of enterprise outcontracting decision-making is of great theoretical importance to enlarge its application field and enrich its content and also of practical significance for enterprises using the mode.
出处
《唐山学院学报》
2005年第3期45-49,共5页
Journal of Tangshan University
关键词
企业财务管理
财务外包
决策分析
enterprise financial management
financial outcontracting
decision-making analysis