毕业论文财务会计职能外包的决策（可编辑）.doc

毕业论文财务会计职能外包的决策 Abstract The outsourcing of the accounting function is another growing business process outsourcing after the outsourcing of the management of human resource. It is becoming a hot topic in the development of the outsourcing. His development and application can provide professional, accurate and complete financial information to the enterprises in order to improve management efficiency and economic benefits. Enterprises specialized outsource of non-core business so that the enterprises may more focus on core business and enhance core competitiveness. The outsourcing of the accounting function has been adopted by more and more enterprises. The aim of this thesis is the study of the outsourcing of the accounting function. The research questions are: Why is the accounting function outsourced? How is the outsourcing of the accounting function decided? By way of analyze the outsourcing of the accounting function of the enterprise, we set out a framework for the decision to outsource. This framework is based on the complementarily of the theory of transaction costs and the neo-institutional theory, which explain the factors that lead a company to outsource their accounting function: strategy for reducing costs, refocusing on the core business and the quest for legitimacy. And then, under the base of the theory of transaction costs, the neo-institutional theory and the framework, I try to analyze the 4 cases in order to explain the outsourcing of the accounting function of the enterprise. Key words: Outsourcing, accounting function, decide, theory of transaction costs, the neo-institutional theory, framework, cost… 目录 第1章 绪论 - 1 - 1.1. 研究的背景 - 1 - 1.2. 研究的目的与意义 - 2 - 1.2.1. 研究的目的 - 2 - 1.2.2. 研究的意义 - 2 - 1.3. 研究现状及发展 - 3 - 1.3.1. 国外研究现状 - 3 - 1.3.2. 国内研究现状及评述 - 4 - 1.4. 论文结构及内容 - 5 - 第2章 财务会计职能外包决定因素及决策 - 7 - 2.1. 外包涵义 - 7 - 2.1.1. 外包的概念 - 7 - 2.1.2. 外包在财务会计上的应用的重要意义 - 8 - 2.2. 财务会计外包的优势与风险 - 10 - 2.2.1. 主要优势 - 10 - 2.2.2. 存在风险 - 12