随着我国市场经济的不断发展和资本市场的日渐成熟，我国中小企业的成长 速度也在不断加快。中小企业由于其自身规模所限，各项业务流程有待优化，财 务职能通常很不完善，财务信息的认可度也较低，同时在其成长过程中普遍存在 着高风险性和资金筹集困难等问题。财务外包应用可以有效帮助我国中小企业克 服成长过程中的这些问题。财务外包作为一种业务流程外包形式目前在西方国家 应用的比较广泛，其相关的应用研究也比较多。相比之下，我国财务外包应用还 处在起步阶段，加之没有良好的内外部环境，我国企业多依托自身财务部门进行 相关财务处理，对中小企业来说这直接加重了其自身的负担。而应用财务外包后， 可以大幅减少公司的成本费用，同时还可以解放公司的生产力，从而将精力集中 在自身的核心业务，提高核心竞争力。 本文通过对 A 公司财务管理存在的问题分析，以及对 A 公司财务外包的动因 和可行性分析，为 A 公司财务外包应用制定了方案，并提出了 A 公司财务外包绩 效评价指标和财务外包风险评估指标，对 A 公司的财务外包应用效果进行了预测， 提供了在财务外包应用过程中的管理意见，同时在如何选择财务外包服务商的问 题上也做了详细的介绍。此篇报告侧重于对 A 公司的案例分析，同时结合了企业 生命周期理论和交易费用理论在财务外包过程中的应用，为 A 公司财务外包应用 规划了蓝图。同时 A 公司作为一家中小型企业其存在的问题在其他中小企业中也 可能会出现，本文希望能通过对 A 公司财务外包应用的案例研究，为其他中小企 业在以后运用财务外包的过程中提供参考。 关键词，财务外包；A 公司；财务外包服务商II Abstract With the continuous developm ent of our country m arket economy and capital markets mature, the s mall and medium -sized enterprises in ou r country has been growing faster. Small and medium-sized enterprises due to the limitation of its scale, the business process needs to be optim ized, finance function is usually not perfect, and a low recognition of financial information, at the sam e time there is a widespread high risk in the process of their grow th and fund-raising difficulties and other issues. Financial outsourcing application can ef fectively help th e small and m edium-sized enterprises in our country to overcom e these problems in the process of growth. Financial outsourcing as a form of business process outsourcing is more widely applied in western countries, the related researches are also more. By contrast, China's financial outsourcing application is still in its infancy, and there's not a good internal and external environment, our country enterprise m ore relying on their financial departm ent for relevant financial processing, it directly to small and medium-sized enterprises increase their burden. After the application of fina ncial outsourcing, can significantly reduce the company's cost, at the s ame time can also liberate th e productivity of the com pany, which focus on its core business, enhance core competitiveness. In this article, through the analysis of the problem s existing in the financial management of A company, as well as th e motivation and feasibility analysis of A company's financial outsourcing, financial outsourcing application made the plan for A company, and puts forward A performance evaluation index of co rporate financial outsourcing and financial outsourcing risk assessment indicators, application effect of A company's financial ou tsourcing is forecasted, provides in the p rocess of finan cial outsourcing application management, at the same time on the issue of how to choose the financial outsourcing service pr oviders also made detailed introdu ction. This pap er focuses on analyzing th e case of A company, at the same time, combined with the enterprise life cycle theory and transaction cost theory in financial outsourcing process, the application of financial outsourcing appl ication planning blueprint for A company. At the same time as A small and medium-sized enterprise the problems of A company may also appear in other sm all and m edium-sized enterprises, this article hop es to through the case study on the ap plication of the A company's financial outsourcing, for other small and medium-sized enterprises in the future in the process of using financial outsourcing to provide the reference.III Key words，Financial Outsourcing；ACompany；Financial Outsourcing Service ProviderIV 目 录 摘要............................................................... I ABSTRACT ........................................................... II 第 1 章 绪论..........................................................1 1.1 研究背景及意义..................................................................................................1 1.1.1 研究背景...................................................................................................1 1.1.2 研究意义...................................................................................................2 1.2 研究方法及内容..................................................................................................3 1.2.1 研究方法...................................................................................................3 1.2.2 研究内容...................................................................................................3 1.3 国内外研究综述..................................................................................................4 1.3.1 国外研究综述...........................................................................................4 1.3.2 国内研究综述...........................................................................................5 第 2 章 财务外包相关理论分析..........................................6 2.1 财务外包的相关概念..........................................................................................6 2.2 企业生命周期理论..............................................................................................7 2.2.1 生命周期理论发展历程...........................................................................7 2.2.2 基于生命周期理论的财务外包应用.......................................................7 2.3 交易费用理论......................................................................................................9 第 3 章 A 公司财务外包动因和可行性分析...............................11 3.1A 公司简介.........................................................................................................11 3.2A 公司财务管理问题.........................................................................................12 3.3A 公司财务外包动因分析.................................................................................15 3.4A 公司财务外包可行性分析............................................................................16 第 4 章 A 公司财务外包选择与评价分析.................................18 4.1A 公司财务外包选择过程................................................................................18 4.2A 公司财务外包项目........................................................................................19 4.3A 公司财务外包评价方法................................................................................20 第 5 章 A 公司对承包商的选择及监控...................................24 5.1A 公司选择承包商的标准................................................................................24 5.2A 公司对承包商的监控....................................................................................25 第 6 章 案例启示 ....................................................29