Research on Outsourcing of Accounting Firm

【摘要 (中文/英文)】 业务外包是企业在资源有限的条件下为获取并维持市场竞争优势所采取的一种经营管理方式。它是经济全球化的一大特征,是企业培育和提升核心竞争力的战略手段。当前业务外包战略逐渐受到人们的重视并被广泛运用于实践。外包带来的诸多优势给越来越多的企业一个走到外包行列之中的理由。本文从会计师事务所这个行业的角度出发论证了业务外包的可行性。然而外包实施的效果并不都是理想的,缺乏对外包理论的分析与认识盲目决策无效管理最终都会适得其反,导致企业资源的浪费和竞争力的丧失。因此,企业在外包战略的运用中迫切需要一套科学、完整的理论与方法体系用于指导实践。但目前国内外对外包的研究仍是不完善的,尤其是国内可以说还处于起步阶段。鉴于此本文针对当前外包中存在的问题和理论研究的不足结合会计师事务所行业的特征围绕外包的可行性、外包内容、外包关系管理、外包风险分析与控制进行分析论证。 本论文分五个部分来对会计师事务所的业务外包进行了逐层深入的研究。第一部分简明扼要地阐述了业务外包的定义以及业务外包的研究背景、研究目的与意义;第二部分是对业务外包的可行性进行分析;第三部分是本文的核心部分详细阐述了会计师事务所外包内容及外包程序。分...更多别从以下几个方面论述:分析了会计师事务所的业务性质及行业特点;选择合适的外包商;进行项目的执行与过渡并进行外包商关系管理。在外包商关系管理方面深入探讨了外包商的评价和与市场型、中间型和伙伴型外包关系相对应的外包关系管理模式;第四部分对会计师事务所业务外包风险进行了详细的阐释;第五部分介绍了会计师事务所业务外包的管理;最后是全文结束语。 

 Outsourcing is a kind of management mode for enterprises to obtain and maintain their advantages in the market competition. It is a remarkable characteristic of economy internationalization, a new form of innovation network and strategic alliance, even more a kind of strategic means for enterprises to foster and raise their core competence. Today, outsourcing is being attached more attention and put into practice widely. More enterprises choose outsourcing since outsourcing can bring advantages for them. It demonstrates the feasibility of outsourcing for accounting firm. However, the result of outsourcing operation is not all satisfying. The Lack of analyzing and understanding on outsourcing theory, making blind decision, and implementing invalid management all lead to the result of resources wasting and competences losing. Therefore, a suit of scientific and integrated outsourcing operation and management system is urgently needed for enterprises to guide their practice. But at the present, the research on outsourcing wherever in western countries and China is not enough, particularly in China. The researches in China are just on the underway phase. Whereas this, aiming at the existing problems in outsourcing and the lack of outsourcing research, combine with accounting firm’s industry specialty it systematically researches on outsourcing feasibility and content, outsourcing relations management, outsourcing risks analysis and control, which is expected to contribute to the formation of an outsourcing operation and management system which is normative and easy to be operated in accounting firm. This paper mainly includes five parts. The first part defines outsourcing and outsourcing research background and significance. The second part analyses the feasibility of outsourcing for accounting firm. The third part is the emphases in the paper ,it depiction the outsourcing content and program .the first task is to analyze accounting firm’s engagement in order to identify the outsourcing engagement , then choose the appropriate outsourcer and set up an integral outsourcing operation and management framework consisting, outsourcing transition and conformity, outsourcing relations management. On the outsourcing relations management, It discusses the evaluation of the outsourcer, then it particularly probes into the relations management patterns of market type, middle type and buddy type. On the outsourcing risks analysis and control, the present researches are mainly based on case analysis to identify outsourcing risks and formulate corresponding measures to control risks. At last introduce the outsourcing management of accounting firm and the measure to strengthen outsourcing management.

【关键词 (中文/英文)】 会计师事务所; 业务外包; 关系管理; 风险控制

Accounting firm; Outsourcing; Relations management; Risk control