企业财务会计外包模式应用研究

Application Research on Outsourcing Mode of Financial Accounting in Chinese Enterprises

在研究外包模式的基础上,提出了3种财务会计外包模式,分析了影响企业财务会计外包模式选择因素,运用模糊分析法对模式选择进行了定量分析,以XYZ银行的案例作了实证分析,研究结果有助于减少企业财务会计外包的盲目性,提高外包的成功率。

This article studies the outsourcing modes of financial accounting. Based on the study, three models of financial accounting outsourcing （FAO） are designed, it also analyzes the influential factors of FAO. In the end, fuzzy comprehensive evaluation is given in order to demonstrate the method of choosing FAO mode.