财务外包风险评价研究.pdfVIP

第13 卷第5 期 辽宁工程技术大学学报(社会科学版) Vo1.13,No.5 2011 年 9 月 joumal ofLiaoning Technical University(SocialScience Edition) Sept.2OI 1 财务外包风险评价研究 任秀梅，万宇佳，施继坤，张广宝 (东北石油大学经济管理学院，黑龙江大庆 163318) 摘要:随着中国企业财务外包业务的引进与不断发展.各种财务外包风险相继出现，针对如何识别与管理财务外包风险 成为困扰企业管理层的重要问题.在界定财务外包流程的基础上.分析了财务外包风险因素，并运用层次分析法对财务外 包细分风险进行定量评价.以期及时、有效、精确地控制财务外包风阶，为企业创造更大的价值。为了更好地应用财务外 包风险评价模型，列举了具体的应用算例.研究结果表明:对于管理层准确把握风除管理重点，该财务外包风险评价模型实 用性强，具有良好的应用价值。 关键词:财务外包;财务外包风附:财务外包流程:风阶清单:层次分析法 中图分类号:K 246.1 文献标志码:A 文章编号:1 ∞8-391X(2011)05-0473-03 网络出版地址:lkcms/detail/21.1412.C2317.αl6.html Financial outsourcing risk assessment REN Xiumei , WAN Yujia , SHI Jikun, ZHANG Guanghao (College of Economic Management, Northeast Petroleum Univers坷， Daqing 163318, China) Abstract: With the introduction and development of financial outsourcing business in Chinese enterpris- es , various financial outsourcing risks appeared. The identification and management of financial outso盯俨 ing risks have become a big headache for the ente甲rise management. In view of problems in financial outsourcing risk a..l sessment, based on the definition of financial outsourcing process , an analysis w.田 made of the financial outsourcing risk factors. AHP w.幽 adopted to make a quantitative evaluation of detailed financial outsourcing risks in order to control financial outsourcing risk timely , effectively and precisely and to create greater value for ente叩rises. To better apply the model of financial outsourcing risk evaluation, a specific example w描 given. The result shows 也at the financial outsourcing risk as- sessment model offers managers an accurate gr描p of risk management. It has high practical and appli- cation value. Key words: financial outsourcing; financial outlourcing risk; financial outsourcing process; 对sk list; AH