中小企业财务外包问题对策研究

摘  要

中小企业是中国市场经济不可分割的一部分，发展份额最大，发展速度最快，在促进经济增长，创新，增加税收，增加工作岗位和改善人民生计中发挥着不可替代的作用。财务外包的应用可以有效降低中小企业成本，改善公司业务流程，提高财务信息的有效性和认知度，改善内部控制，提高运营效率。由于中小企业的特点，其财务外包应用也具有一些独特的特点，将更加注重效率和可操作性。然而与国外相比较，我国财务外包应用发展较缓慢，影响到了中小企业更进一步的发展。本文通过对财务外包可行性研究的分析，分析了我国财务外包存在的问题及风险，提出了问题解决办法的合理性建议，从而为我国中小企业的财务外包发展提供了理论依据，促进中小企业财务外包应用的进一步发展。

关键词：中小企业；财务外包；对策研究

Abstract

SMEs have the largest development share and the fastest development rate, and play an integral role in economic growth, innovation, tax increases, employment growth, and improving people's lives. Applying financial and financial outsourcing effectively reduces the cost of small and medium-sized enterprises, improves the company's business processes, improves the effectiveness and recognition of financial information, improves internal control, and improves business efficiency. I can improve it. Due to the characteristics of SMEs, their financial outsourcing applications also have some unique features that will pay more attention to efficiency and operability. However, compared with overseas, the development of financial outsourcing in China has been slow, which has influenced the further development of SMEs. Through analysis of feasibility study of financial outsourcing, this paper analyzes the problems and risks of financial outsourcing in China, and advocates rational proposal of solution to the problem, which is the development of financial outsourcing of SMEs in China Provide the theoretical basis for and further development of outsourcing applications.

Key word: Small and medium-sized enterprises; Financial outsourcing; Feasibility analysis

目  录

摘  要I

AbstractII

绪 论1

1、研究依据1

2、国内外研究现状1

3、研究意义2

4、研究框架3

一、 中小企业财务外包的基础理论4

1、中小企业的概念4

2、财务外包的概念和内涵4

3、财务外包的相关理论基础5

二、中小企业财务外包存在的问题7

1、中小企业观念落后，缺少对外包商的有效认识7

2、过度依赖外包商7

3、企业不能及时发现潜在的风险7

4、财务信息泄露风险8

三、 中小企业财务外包存在问题的原因分析9

1、对外包商的认识有偏差9

2、企业自身能力不足，缺乏经验9

3、企业与外包商沟通不及时9

4、企业与外包商利益冲突导致财务信息泄露11

四、 解决中小企业财务外包存在问题的建议11

1、对财务与外包机构进行信誉与业务能力的考核11

2、明确外包机构的业务范围以及避免过度依赖外包机构11

3、使用保险方式转移外包风险或接受风险11

4、完善外包服务行业规章制度12

总结13

参考文献14