信息时代企业财务外包中若干问题的思考摘要随着社会的发展，我国的经济己处于高度发展的市场经济时代，作为社会经济单元的企业个体，局部管理和操作职能外包己成为企业整合自身优势与外部最优资源以达到降低成本、提高效率、充分发挥核心竞争力的一种企业战略管理模式。但国内开展财务外包业务的企业在数量上还很少，其原因之一是由于国内企业对财务外包的内容、形式和市场还小够熟悉.且对财务外包给企业带来的综合利益小够了解，因此对财务外包的发展尚存在种种疑虑。随着全球经济的一体化国内行业的整合和财务专业化市场经济的发展，财务外包必定是我国企业未来发展趋势。鉴于这种情况，本文在剖析财务外包的涵义和内容的基础上，对财务外包在我国实施的可行性、优缺点及应坚持的原则进行了探讨。【关键词】信息时代；财务外包；思考AbstractWiththedevelopmentofthesociety,ourcountry'seconomyishighlydevelopedmarketeconomyera,asthesocialandeconomicunitofindividualenterprises,localmanagementandoperationfunctionsoutsourcinghasbecometheoptimalintegrationoftheirownadvantagesandexternalresourcestoreducecosts,improveefficiency,givefullplaytothecorecompetitivenessofanenterprisestrategicmanagementmodel.ButfinancialoutsourcingenterpriseinChinathereisfewinnumber,oneofthereasonsisduetodomesticenterprises,formandthecontentoffinancialoutsourcingmarketissmallenoughtobefamiliarwith.Andforfinancialoutsourcingenterprisecomprehensivebenefitsofsmallenoughtounderstand,sothedevelopmentoffinancialoutsourcingisallsortsofdoubts.Astheglobaleconomyintegration,theintegrationofdomesticindustryandfinancethedevelopmentofmarketeconomy,professionalfinancialoutsourcingisourcountryenterprisedevelopmenttrendinthefuture.Inviewofthissituation,thisarticleanalyzesthemeaningandcontentofthefinancialoutsourcing,onthebasisofthefeasibilityoftheimplementationoffinancialoutsourcinginourcountry,theadvantagesanddisadvantages,andshouldsticktotheprincipleofarediscussedinthispaper.Keyword:Theinformationage;Financialoutsourcing;thinking目录一、研究的理论基础........................................1（一）信息时代.........................................1（二）财务外包.........................................11.财务外包的概念....................................12.财务外包的内容....................................13.财务外包的作用....................................2二、信息时代下的财务特征..................................2(一)多元性.............................................2(二)集中性.............................................2(三)全面性.............................................3(四)灵活性.............................................3(五)便捷性.............................................3(六)开放性.............................................3三、财务外包理论基础......................................3（一）交易成本理论.....................................3（二）委托代理理论.....................................3（三）风险战略管理理论.................................4四、信息时代财务外包所面临的问题..........................4（一）观念落后，顾虑重重...............................4（二）合作前缺少对外包服务商的有效认识.................4（三）财务外包的制度管理不健全.........................5（四）财务外包服务质量难以保证.........................5（五）财务信息的安全问题...............................5五、财务外包的对策建议....................................5（一）认清形势，提高认识...............................5（二）认真、谨慎地选择财务外包服务商...................6（三）建...
