外包风险因素分析及对会计实务的启示  

An Analysis of Outsourcing Risk Factors and Implications on Accounting Practice

作　　者：吴艳琴[1] 

机构地区：[1]湖北大学知行学院,湖北武汉430062

出　　处：《武汉理工大学学报（信息与管理工程版）》2007年第4期149-152,共4页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：为了帮助决策者正确平衡外包活动带来的效益和成本,提高风险意识,有效运用外包风险管理工具,实施有效的内部控制,降低风险,从成本效益分析的角度,分析了外包风险因素;评估了外包活动隐含的成本,探讨了外包交易对会计实务的诸多启示。In this paper, factors related to outsourcing risks are analyzed, and hidden costs of outsourcing activities are evaluated in terms of cost - benefit analysis to help decision - maker correctly carry out cost - benefit analysis of outsourcing activities, raise their awareness of risk, control outsourcing risks, strengthen internal control and lower risks associated with outsourcing. Meanwhile, the implications of outsourcing risk factors to auditing practice are discussed.

关 键 词：外包服务市场 外包风险因素 成本效益分析 会计实务 

分 类 号：F234.4[经济管理—会计学]