【摘要】：財(cái)務(wù)外包作為信息資源共享的一種形式,隨著信息技術(shù)的快速發(fā)展而不斷發(fā)展。財(cái)務(wù)外包不僅可以幫助企業(yè)控制成本,提高財(cái)務(wù)數(shù)據(jù)質(zhì)量,助力企業(yè)發(fā)展。但是,財(cái)務(wù)外包為企業(yè)帶來(lái)諸多好處的同時(shí)也同樣存在著各類風(fēng)險(xiǎn),如果不能采取行之有效的風(fēng)險(xiǎn)防范措施,往往會(huì)給企業(yè)帶來(lái)各種各樣的損失,違背企業(yè)選擇財(cái)務(wù)外包的初衷,而采取風(fēng)險(xiǎn)防范措施的前提是對(duì)公司財(cái)務(wù)外包的風(fēng)險(xiǎn)進(jìn)行全面的識(shí)別和準(zhǔn)確的評(píng)價(jià)。本文選取武漢當(dāng)?shù)匾患抑行⌒头康禺a(chǎn)開(kāi)發(fā)企業(yè),該企業(yè)通過(guò)一次內(nèi)部審計(jì)接觸到財(cái)務(wù)外包領(lǐng)域,公司管理層認(rèn)識(shí)到自身在財(cái)務(wù)管理領(lǐng)域存在的不足和缺陷,經(jīng)董事會(huì)表決后將各項(xiàng)財(cái)務(wù)業(yè)務(wù)逐步外包給當(dāng)?shù)匾患抑械纫?guī)模的會(huì)計(jì)師事務(wù)所,然而通過(guò)幾年的運(yùn)行效果來(lái)看,雖然相比財(cái)務(wù)外包前各項(xiàng)財(cái)務(wù)指標(biāo)績(jī)效取得了一定的好轉(zhuǎn),但企業(yè)在運(yùn)營(yíng)和管理中卻出現(xiàn)了新的問(wèn)題,其主要原因在于企業(yè)沒(méi)有對(duì)財(cái)務(wù)外包可能產(chǎn)生的風(fēng)險(xiǎn)進(jìn)行有效的預(yù)見(jiàn)與防范。文章在分析了財(cái)務(wù)外包的過(guò)程和效果后,以財(cái)務(wù)外包中出現(xiàn)的問(wèn)題和原因?yàn)槌霭l(fā)點(diǎn),運(yùn)用具有德?tīng)柗品ㄋ枷氲膶＜艺{(diào)查法進(jìn)行了財(cái)務(wù)外包風(fēng)險(xiǎn)的識(shí)別,然后分別運(yùn)用主觀賦權(quán)中的AHP層次分析法和客觀賦權(quán)中的功效系數(shù)法綜合賦予各項(xiàng)風(fēng)險(xiǎn)的權(quán)重,再進(jìn)行指標(biāo)數(shù)據(jù)的無(wú)量綱化,從而得到各項(xiàng)外包業(yè)務(wù)各類風(fēng)險(xiǎn)的綜合評(píng)價(jià)得分,以該值為主要參考標(biāo)準(zhǔn)進(jìn)行財(cái)務(wù)外包風(fēng)險(xiǎn)規(guī)避和防范對(duì)策的研究。本文以財(cái)務(wù)外包的過(guò)程為主線,以各項(xiàng)業(yè)務(wù)各類風(fēng)險(xiǎn)的綜合評(píng)價(jià)得分為依據(jù),提出了做好財(cái)務(wù)外包前的各項(xiàng)準(zhǔn)備工作、規(guī)范財(cái)務(wù)外包協(xié)議、完善外包實(shí)施與控制監(jiān)督、健全信息溝通機(jī)制等措施,同時(shí)對(duì)全文進(jìn)行總結(jié)并對(duì)財(cái)務(wù)外包在我國(guó)未來(lái)的發(fā)展進(jìn)行了展望。
[Abstract]:As a form of information resource sharing, financial outsourcing develops with the rapid development of information technology. Financial outsourcing can not only help enterprises to control costs, improve the quality of financial data, and help enterprises develop. However, financial outsourcing brings a lot of benefits to enterprises, and there are also various kinds of risks. If we can not take effective risk prevention measures, it will often bring a variety of losses to enterprises. Contrary to the original intention of enterprises to choose financial outsourcing, the premise of taking risk prevention measures is to comprehensively identify and accurately evaluate the risks of financial outsourcing. In this paper, a local small and medium-sized real estate development enterprise in Wuhan is selected. Through an internal audit, the management of the company has come into contact with the field of financial outsourcing, and the management of the company has realized its shortcomings and defects in the field of financial management. After voting by the board of directors, the financial business was gradually outsourced to a local accounting firm of medium scale. However, after several years of operation, the performance of the various financial indicators has improved somewhat compared with the performance of the financial indicators before the financial outsourcing. However, there are new problems in the operation and management of enterprises, the main reason is that the enterprises do not foresee and prevent the risks that may arise from financial outsourcing. After analyzing the process and effect of financial outsourcing, this paper takes the problems and causes in financial outsourcing as the starting point, and uses the expert investigation method with Delphi method to identify the risks of financial outsourcing. Then the AHP AHP in subjective weighting and the efficacy coefficient method in objective weighting are used to synthetically assign the weight of each risk, and then the dimensionless index data are used to obtain the comprehensive evaluation score of all kinds of risks in the outsourcing business. Take this value as the main reference standard to carry on the financial outsourcing risk avoidance and the prevention countermeasure research. Taking the process of financial outsourcing as the main line and the comprehensive evaluation scores of all kinds of business risks as the basis, this paper puts forward the preparation work before the financial outsourcing, standardizing the financial outsourcing agreement, perfecting the implementation and control supervision of the outsourcing. At the same time, the paper summarizes the full text and looks forward to the future development of financial outsourcing in China.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42

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