财务外包:动因及其对中国企业的实践启迪

Finance and Accounting Outsourcing:Its Causes and Practical Inspiration for China Enterprises

财务外包最近几年在发达国家发展迅猛,纵观财务外包的国际发展进程,可以将其分为三个阶段。而财务外包可以降低中国企业的经营成本,可以使中国企业迅速获得有力的专业技能支持,加快中国企业实现组织结构的转型,提高中国企业会计信息披露的质量和可信度。结合中国企业的实际情况,中国企业可以选择四种不同的财务外包模式,各种模式的外包范围分层次逐步扩大。

Finance and accounting outsourcing has been developing rapidly in developed countries in recent years. And such outsourcing can reduce the operating cost of Chinese enterprises and get a quick and powerful technical support. More importantly, it can hasten the transformation of organization structure of enterprises and enhance the quality of and reliability of accounting information disclosure of Chinese enterprises. Considering the actual situation in China, Chinese enterprises may have four kinds of choices of outsourcing： and the range will also expand gradually in terms of layer.