中小企业财务会计外包的风险及控制研究

发布时间：2018-01-02 18:42

本文关键词：中小企业财务会计外包的风险及控制研究　出处：《哈尔滨商业大学》2016年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,随着我国经济的不断发展和改革的不断深入,国际化趋势也越来越明显,全球经济一体化的趋势也逐渐呈现出来。在这种形势下,国内外企业之间的竞争也愈加激烈。习近平总书记曾强调：实施创新发展就要深化体制改革,破除一切制约创新的思想和制度障碍,促进经济和社会发展深度融合发展。而在当今环境下,外包作为一种新的管理模式,被越来越多企业所认可和接受,也有很大一部分企业已经取得了很大的成功。财务会计外包作为服务外包的一种形式,不仅能使企业将资源集中用于开展业务的发展,同时也可以使企业更加灵活地调整自己的战略布局,减轻企业管理压力和成本,增强其核心竞争力。尤其对于中小企业来说,更需要节约成本,将更多的资源投入到业务市场的开发中。但是,企业采取财务会计外包虽然优势明显,其中也会伴随着各种潜在的风险,如果不能有效的对财务会计外包带来的财务风险进行控制,反而会使公司竞争力下降。中小企业财务会计外包风险控制所面临的问题进行了梳理,寻求导致风险的根本原因,从而试图提出一个可行的解决中小企业财务会计外包风险频生的风险控制体系。文章确立了风险控制体系的目标、原则、理论依据等等,并从决策、执行、检查、纠正四个阶段对整个外包流程的风险控制进行划分,提出了每个阶段的控制流程。为了保障风险控制体系的完善性,文章还从政策制度、人员培训；两个方面对其进行了补充。并以SH公司成功外包的案例,以数据分析比对运用PDCA循环理论实施风险控制后的实际效果。试图帮助更多的中小企业总结经验,提升对风险的防范意识,避免外包过程中的潜在风险,保证财务会计外包的质量,促进自身综合竞争力的提升。
[Abstract]:Since the reform and opening up, with the continuous development of China's economy and the deepening of the reform, the trend of internationalization is more and more obvious, the trend of global economic integration has gradually emerged. In this situation, domestic and foreign competition is becoming increasingly fierce. The general secretary Xi Jinping has emphasized: the implementation of innovation and development to deepen the reform of the system, get rid of all the constraints of innovation thought and system barriers, promote the integration of economic and social development in depth. In today's environment, as a new management model, outsourcing, more and more enterprises recognized and accepted, there are also a large part of the enterprise has achieved great success. As a form of financial accounting outsourcing service outsourcing, can not only enable enterprises to focus resources for the development of the business, but also can make the enterprise more flexible to adjust their strategic layout, reduce enterprise management Pressure and cost, enhance their core competitiveness. Especially for small and medium enterprises, need more cost savings, will invest more resources to develop business in the market. However, enterprises adopt financial accounting outsourcing advantages, which will be accompanied by a variety of potential risks, if not effective on financial accounting outsourcing brings the financial risk control, but will make the company less competitive. The small and medium-sized enterprise financial accounting outsourcing risk control problems are summarized, for the root causes of the risk, and tries to put forward a feasible risk control system of small and medium-sized enterprise financial accounting outsourcing risk frequent. The paper establishes the risk control system of target the principle, theoretical basis, etc., and from the decision-making, implementation, inspection, to correct the four stages of the outsourcing process risk control is divided, each proposed The control flow stage. In order to improve the security risk control system, the article also from the policy system, and personnel training; two aspects complement it. Taking SH company successfully outsourcing case, with the actual effect on data analysis using PDCA cycle theory to implement risk control. After trying to help more SMEs to summarize experience, enhance the awareness of risk prevention, to avoid the potential risks in the outsourcing process, ensure the quality of financial accounting outsourcing, promote their comprehensive competitiveness.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F302.6;F324.6

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