财务会计职能外化运行机制的框架设计

The Framework Design of the Operational Mechanism of Financial Accounting Function Externalization

本文提出了企业财务会计职能外化应具备的技术和法律保障条件,并设计了以电子数据交换平台为中心的基本运行程序,以论证实施企业财务会计职能外化的可行性。

The Paper brings forward the necessary technological and legal conditions of enterprises’ finan- cial accounting function externalization, and designs the EDI-based basic operating program in order to discuss the feasibility of carrying out enterprises’ financial accounting function externalization.