发包方视角下的财务外包问题探讨  

作　　者：程淑珍[1,2] 

机构地区：[1]武汉理工大学 [2]江西财经大学会计学院

出　　处：《企业经济》2011年第3期168-170,共3页Enterprise Economy

摘　　要：财务外包(Finance Outsourcing)是西方国家发展较快的一种财务管理模式。近年来,联合利华、微软、宝洁、强生等国际知名跨国公司将其部分或全部财务与会计业务外包给会计公司。然而,财务外包在我国企业中的实践进程却相当缓慢,专业机构少,业务能力较低,服务对象较为狭窄,其发展处于"瓶颈"阶段,许多企业(即发包方)尤其是大中型企业对财务外包持怀疑、观望态度。基于此,本文拟从发包方的角度探讨财务外包问题及其应对措施,以促进我国财务外包快速健康发展。Financial outsourcing（Finance Outsourcing） is a model of financial management in relatively rapid development in the western countries.In recent years a number of internationally renowned multinational companies such as Unilever,Microsoft,Gillette,Procter Gamble,Johnson Johnson have outsourced all or part of its financial and accounting affairs to the accounting firms.However,the process of financial outsourcing practices in China＇s enterprises is quite slow.There are fewer professional organizations,inferior business capacity,and relatively narrow service targets.Its development is in the＂bottleneck＂stage.Many companies（that is,the Employer）,especially large and medium-sized enterprises doubt and look on financial outsourcing.Based on these phenomenon,this paper discusses the issue of financial outsourcing and the corresponding measures from the perspectives of the contract award sides to promote rapid and healthy development of financial outsourcing.

关 键 词：财务外包 发包方 会计服务业 财务外包委员会 

分 类 号：F275.5[经济管理—企业管理]