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财务外包(Financial Outsourcing)是近年来在西方国家发展较快的一种财务管理模式,基于生命周期理论,根据财务外包特点,本文提出财务外包生命周期风险类型模型,该模型将财务外包生命周期分为三个阶段:即进入期、执行期、退出期。由于财务外包进入期风险因素能否准确识别,直接关系到外包实施后续过程,是否顺利,因此,本文着重围绕财务外包进入期风险因素展开论述,并对财务外包进入期风险防范做些思考。
Financial outsourcing (Financial Outsourcing) is a kind of financial management model that has developed rapidly in Western countries in recent years. Based on the life cycle theory, according to the characteristics of financial outsourcing, this paper proposes a financial outsourcing life cycle risk type model, which divides the financial outsourcing life cycle into There are three stages: entry period, execution period, and exit period. Since the risk factors of the financial outsourcing entry period can be accurately identified, it is directly related to the follow-up process of outsourcing implementation, whether it is going well. Therefore, this article focuses on the risk factors of the financial outsourcing access period and makes some thoughts on the risk prevention of the financial outsourcing access period.