| 财务外包风险评价研究 |
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| 引用本文： | 任秀梅,万宇佳,施继坤,张广宝.财务外包风险评价研究[J].辽宁工程技术大学学报(社会科学版),2011(5):473-475. |
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| 作者姓名： | 任秀梅 万宇佳 施继坤 张广宝 |
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| 作者单位： | 东北石油大学经济管理学院; |
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| 基金项目： | 黑龙江省教育厅人文社会科学基金资助项目(12512005) |
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| 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险,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险管理重点,该财务外包风险评价模型实用性强,具有良好的应用价值。
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| 关 键 词： | 财务外包 财务外包风险 财务外包流程 风险清单 层次分析法 |
Financial outsourcing risk assessment |
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| REN Xiumei,WAN Yujia,SHI Jikun,ZHANG Guangbao.Financial outsourcing risk assessment[J].Journal of Liaoning Technical University(Social Science Edition),2011(5):473-475. |
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| Authors: | REN Xiumei WAN Yujia SHI Jikun ZHANG Guangbao |
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| Institution: | REN Xiumei,WAN Yujia,SHI Jikun,ZHANG Guangbao(College of Economic Management,Northeast Petroleum University,Daqing 163318,China) |
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| 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 outsourc-ing risks have become a big headache for the enterprise management.In view of problems in financial outsourcing risk assessment,based on the definition of financial outsourcing process,an analysis was made of the financial outsourcing risk factors.AHP was adopted to make a quantitative evaluation of detailed finan... |
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| Keywords: | financial outsourcing financial outsourcing risk financial outsourcing process risk list AHP |
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