HY公司财务外包风险识别与评价研究

发布时间：2018-09-04 13:08

【摘要】：财务外包作为信息资源共享的一种形式,随着信息技术的快速发展而不断发展。财务外包不仅可以帮助企业控制成本,提高财务数据质量,助力企业发展。但是,财务外包为企业带来诸多好处的同时也同样存在着各类风险,如果不能采取行之有效的风险防范措施,往往会给企业带来各种各样的损失,违背企业选择财务外包的初衷,而采取风险防范措施的前提是对公司财务外包的风险进行全面的识别和准确的评价。本文选取武汉当地一家中小型房地产开发企业,该企业通过一次内部审计接触到财务外包领域,公司管理层认识到自身在财务管理领域存在的不足和缺陷,经董事会表决后将各项财务业务逐步外包给当地一家中等规模的会计师事务所,然而通过几年的运行效果来看,虽然相比财务外包前各项财务指标绩效取得了一定的好转,但企业在运营和管理中却出现了新的问题,其主要原因在于企业没有对财务外包可能产生的风险进行有效的预见与防范。文章在分析了财务外包的过程和效果后,以财务外包中出现的问题和原因为出发点,运用具有德尔菲法思想的专家调查法进行了财务外包风险的识别,然后分别运用主观赋权中的AHP层次分析法和客观赋权中的功效系数法综合赋予各项风险的权重,再进行指标数据的无量纲化,从而得到各项外包业务各类风险的综合评价得分,以该值为主要参考标准进行财务外包风险规避和防范对策的研究。本文以财务外包的过程为主线,以各项业务各类风险的综合评价得分为依据,提出了做好财务外包前的各项准备工作、规范财务外包协议、完善外包实施与控制监督、健全信息沟通机制等措施,同时对全文进行总结并对财务外包在我国未来的发展进行了展望。
[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.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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