1、外文文献翻译译文一、外文原文原文OUTSTANDINGIDEAOUTSOURCINGTRADEALONGWITHTHEMODERNSCIENCETECHNOLOGYSPROGRESSANDTHEPRODUCTIVEFORCESRAPIDDEVELOPMENT,THEGLOBALCOMPETITIONISDAYBYDAYINTENSE,THEECONOMICGLOBALIZATIONTENDENCYISIRRESISTIBLE,INADDITIONPOLITICSANDTHECULTUREBRINGHUGETRANSFORMATION,“THEVALUECHAIN”THECONCEPTISPRE
2、CISELYAPPEARSUNDERTHISKINDOFENVIRONMENTITFIRSTISMANAGESMASTERFAMOUSBYTHEUSTHEMICHAELBAUDINABOOKPROPOSEDIN“COMPETITIVEADVANTAGE“AFTERWARDSOON,THEVALUECHAINASWELLASHASINTRODUCEDCHINABASEDONTHEVALUECHAINSMODEOFADMINISTRATION,SHOULDBEANASPECT,FOROURCOUNTRYSREFORM,THEOPENING,THEDEVELOPMENTMAKETHECONTRIBU
3、TION,ALSOHASPROVIDEDTHETHEORYBASISFORENTERPRISESCOMPETITIVEADVANTAGEVALUECHAININTRODUCTIONFINANCIALINVENTORYACCOUNTINGTHEDOMAIN,UTILIZEDTHEVALUECHAINTHEORYTHEFINANCEANDACCOUNTANTTHEASPECTCARRIESONTHERESEARCHONLYTHENJUSTTOEMERGESOON,OURCOUNTRYATTHEBEGINNINGOF2004,HASSTARTEDARESEARCHVALUECHAINACCOUNTA
4、NTSHIGHTIDEBUTLOOKINGFROMAUTHORSRESEARCH,THECHAINANDTHEFINANCIALSTRATEGYUNIONCONDUCTSTHERESEARCHNOTTOHAVENEARLYTHERESEARCHHASITSNECESSITYBASEDONTHEVALUECHAINSFINANCIALSTRATEGYINECONOMICGLOBALIZATIONANDKNOWLEDGEECONOMYSWIFTDEVELOPMENTTODAY,THEPEOPLEOBSERVEDTHEECONOMICDYNAMICSTHERATIONALEANDALREADYHAD
5、THEHUGECHANGETOTHEECONOMICACTIVITYDIRECTIVE,THEFINANCIALTUBEALREADYHADDEVELOPEDFROMTHEPROFITOFENTERPRISEMAXIMIZATIONTOTHEENTERPRISEVALUEMAXIMIZATION,REGARDINGTHEFINANCIALSTRATEGYSRESEARCHSHOULDTAKETHEVALUEASTHEOBJECTIVEPOINT,THESTRATEGICMANAGEMENT,THETACTICALMANAGEMENT,THEVALUECHAINMANAGEMENTANDTHEI
6、NFORMATIONMANAGEMENTCARRIEDONTHEORGANICSYNTHESIS,DIVERTEDTHEATTENTIONTOTHEVALUEANDTHEACTIVITY,MANAGEMENTLOCKONTARGETONVALUECHAINEACHLINKTHEAPPLICATIONVALUECHAINSKEYLINKISTHEFINANCIALOUTSOURCINGTHEBORDEROUTSOURCINGBUYERHASTHREEFAMOUSSAYINGWETOREDUCETHECOSTWEREMAINDOWNTHEREASONISBECAUSEYOUHAVETHEHIGHG
7、RADESERVICEOURINVESTMENTISFOROWNTRANSFORMATIONANDTHEINNOVATIONTHEFINANCIALOUTSOURCINGTAKESONEKINDOFOUTSOURCINGPATTERNTORECEIVEMOREANDMOREENTERPRISEFAVORS,THEDEVELOPMENTISRAPIDTHEWHOLEWORLDWELLKNOWNMARKETRESEARCHFIRMIDCISSUENEWESTMEMOIRFORECASTIN2008THEGLOBALFINANCEOUTSOURCINGMARKETSIZEWILLAMOUNTTO47
8、,600,000,000USDOLLARSTHEIDCRESEARCHALSODISCOVEREDTHATTHEFINANCIALOUTSOURCINGMAINLYCONCENTRATEDINTHETRANSACTIONSUPERVISORYSERVICE,THEHIGHLEVELFUNDMANAGERSHANDLINGOFTRAFFICSERVICEANDBUSINESSCONSULTANTSERVESANDSOONDOMAINS,COSTCUTTINGWASSTILLTHEFINANCIALOUTSOURCINGOUTSOURCINGPRIMARYCAUSE,SOLVEDTHESTRATE
9、GICBUSINESSPROBLEMDEMANDALSOGRADUALLYTOBECOMEANIMPORTANTIMPETUSFINANCEOUTSOURCINGREASONSILENTANDORRCOMPAREDTOMOMMEANDHVOLBYTHROUGHTOTHEHEAVYINDUSTRYDEPARTMENTSCASEANDTHEBEHAVIORRESEARCH,PROPOSEDTHEOUTSOURCINGSIXBASICSTEPSTHEENTERPRISECOMPETITIVEPOWERANALYSIS,OUTSIDETHECONTRACTORAPPRAISALANDTHEDETERM
10、INATION,THECONSULTATIONANDSIGNING,THEPROJECTEXECUTIONANDTHETRANSITION,THERELATIONSMANAGEANDTERMINATETHECONTRACTCHARLESGAYECHARLESGAYTHERESEARCHTHEOUTSOURCINGWHICHMAINLYUSESTHEENTERPRISEDIVIDESINTO4PATTERNSACTIVEOUTSOURCINGSERVICEOUTSOURCING,ACTIVEOUTSOURCINGANDSERVICEOUTSOURCINGTHESETWOWAYBIGGESTDIF
11、FERENCE,IFTHEENTERPRISEORGANIZESTOPLANTOUSE“THESERVICEOUTSOURCING”,ITSELFMUSTHAVETHEDEFINECLEARLYTOTHEOUTSOURCINGDEMANDANDTHEGOALGATHERSPACKAGEORTHEUNIONOUTSOURCINGINTERESTRELATIONSOUTSOURCING,THISISONEKINDOFLONGTERMCOOPERATION,BOTHSIDESRELATESFORTHISREASONFIRSTCARRIESONTHEINVESTMENT,THENRESTSONTHEA
12、GREEMENTSHAREBENEFITWHICHDRAWSUPINADVANCEPARRANDJONESKLEPPERANDJONESACCORDINGTOTHEOUTSOURCINGCONTRACTNATUREDIFFERENCE,DIVIDESINTOTHREEKINDSTHEOUTSOURCINGRELATIONSTHEMARKETOUTSOURCING,REFERSTOTHEOUTSOURCINGSERVICEISTHEGENERALSERVICEWHICHTHEMASSIVEOUTSIDECONTRACTORSCANPROVIDETHEPARTNEROUTSOURCING,THIS
13、FIGUREOFENTERPRISEANDTHEIDENTICALCONTRACTORREPEATEDLYCONCLUDEANDSIGNCONTRACT,ANDHAVEESTABLISHEDTHELONGTERMMUTUALLYBENEFICIALCOOPERATIONRELATIONSINTHISKINDOFOUTSOURCINGRELATIONS,OUTSOURCINGBOTHSIDESNEEDTOMAKEINABIGWAY,AIMATTHISITEMOFOUTSOURCINGRELATIONSSPECIALLYTHEINVESTMENT,THEPROPERTYSPECIALPURPOSE
14、DEGREEAREVERYHIGHTHEMIDDLEOUTSOURCING,REFERSTOISSITUATEDBETWEENTHEMARKETANDBETWEENTHEPARTNERBOTHSONEKINDOFOUTSOURCINGRELATIONSTHREEKINDOFRELATIONALMANAGEMENTPATTERNWHICHWITHTHEMARKET,MIDDLEANDTHEPARTNEROUTSOURCINGRELATIONSCORRESPONDRESPECTIVELYISTHEMARKETREGULATIONPATTERN,THEBUREAUCRATMANAGEMENTPATT
15、ERNANDTHETRUSTMANAGEMENTPATTERNTHECOSTOFFINANCIALOUTSOURCINGTHROUGHOUTOUTSOURCINGTHROUGHOUTTHEOUTPUTOUTSOURCINGCOSTSHOULDBELESSTHANDEPARTMENTCOSTCOST,THEDEPARTMENTCOSTSHOULDBELESSTHANDEPARTMENTCREATEINCOME,SUCHOUTSOURCINGTOMAKEENTERPRISETOCREATEMOREVALUEFOREXAMPLESINGAPORETHESEAHUANGORIENTALSHIPPING
16、COMPANYHEREINAFTERREFERREDTOASNOLIN2003FORGETTINGRIDOFTHE2002LOSSES33BILLIONDOLLARSINSHADOW,NOLTRYINGTOSAVETHECOMPANYSCOSTANDIMPROVEOPERATIONALEFFICIENCYINORDERTOACHIEVETHEENTERPRISETHINBODY,NOLAROUNDPROCESSINGPAYABLESSIMILARLY,THEBANKINSTRUMENTOUTSOURCEALLKINDSOFBUSINESS,ANDALSOTHROUGHINTERNETPLATF
17、ORMSERVICEPROVIDERS,SENDTOSERVICEPROVIDERSTOBANKSYSTEMPROCESSINGAGAINAFTERIFNONETWORKTECHNOLOGY,THESEDATATRANSFERONLYBYARTIFICIALLY,INALONGJOURNEY,INFORMATIONDATATRANSFERAMOUNTOFFREQUENTCASES,APPEARLOWEFFICIENCY,COSTISHIGH,ANDEXISTINGDATATRANSMISSIONERROROFRISKANDOUTSOURCING,PROFESSIONALORGANIZATION
18、BUILDSAFINANCIALSOFTWARE,YOUCANBUILDSCORESOFEVENHUNDREDSOFSETSOFACCOUNT,ASLONGASHIRINGASMALLAMOUNTOFTHEITSTAFF,CANGUARANTEEROUTINEMAINTENANCEOUTSOURCINGPROFESSIONALORGNAIZATIONFINANCIALSOFTWAREANDHARDWARECANFULLYAPPLY,THEYUNDERTAKETHEOUTSOURCING,THEMORECOSTISLOWERTHROUGHTHENETWORKTECHNOLOGYPLATFORM,
19、NOTONLYELIMINATESFINANCIALOUTSOURCINGGEOGRAPHICALLYSEPARATION,STILLCANEFFECTIVELYGUARANTEETHEEFFECTIVENESSOFBUSINESSDECISIONMAKING,REALIZETHEWINWINSITUATIONOFOUTSOURCINGORGANIZATIONSANDENTERPRISESBUTNOTALLCORPORATIONSAREAPPLICABLETOOUTSOURCINGCHEUNGSTEVENWILLRETURNFOROUTSOURCINGAPPLICABLEENTERPRISEC
20、HROMETHENEWBUSINESSESBUILDANENTERPRISEALLASPECTSAREIMPERFECT,ESPECIALLYTHEINTERNALCONTROLSYSTEMOFACCOUNTINGSYSTEMESTABLISHMENTMUSTFROMSCRATCH,ANDTHESETUPOFTHISSYSTEMTODEMANDHIGHERPROFESSIONALTECHNOLOGYANDHIGHERCOSTS,BUILDANENTERPRISEUNBEARABLEPRESSURE,CANPASSTHESEFINANCIALOUTSOURCINGWILLTIMEPRESSURE
21、ANDFINANCIALBURDENPUTTHESEMULTIFARIOUSWORKOUTSOURCETOTHEPROFESSIONALSERVICEAGENCIES,BOTHCOSTSAVING,ANDSAVETIME,STILLCANACHIEVEHIGHERQUALITYSERVICEBUSINESSLESSENTERPRISESOMEENTERPRISESIMILARTOAUTOMOBILEDESIGNINDUSTRY,THEANNUALTURNOVERISLESS,HAVETHEBUSINESSFINANCEDEPARTMENTTOCOMPAREWHENBUSY,NOBUSINESS
22、MOSTLYWITHNOTHINGTODOSUCHENTERPRISETHATOFTENOCCURWITHOUTLIVINGPHENOMENON,THEIDLEWASTEOFHUMANRESOURCE,MATERIALRESOURCEAGAINWASTED,FINANCIALOUTSOURCEDISTOCUTCOSTSINANEFFECTIVEWAYSTILLANOTHERKINDISASEASONALENTERPRISESEASONALENTERPRISE“REFERSTOASEASONBEHAVIORBYMANY,WHILEOTHERSSEASONANDALMOSTNOPORTFOLIO,
23、FROMQUARTERTOQUARTERCOMPAREDDISPARITYBETWEENPORTFOLIODIFFERENTERPRISEWILLTHEFINANCIALOUTSOURCETOREDUCECOST,ALSOCANACHIEVETHEPURPOSEOFSAVINGRESOURCESBRANCHHUGEENTERPRISETHISKINDOFENTERPRISESINFINANCEDEPARTMENTHASALOTOFLITTLEBELOWBRANCH,CLASSIFY,COOPERATIVELYALLKINDSOFBUSINESSHANDLEDSEPARATELY,ALTHOUG
24、HEFFECTIVETOPREVENTTHEFRAUDANDCENTRALIZATION,MAKEEACHBRANCHEACHOTHERBETWEENCONTAIN,BUTHASPAIDAHIGHCOSTPRICEBECAUSEDIVISIONISTHINNER,EACHBRANCHOFFUNCTIONISDIFFERENT,RESOURCEUTILIZATIONDEGREEISDIFFERENT,SOHADPRODUCEDREDUNDANCYBRANCHESMAYTHEREDUNDANTBRANCHOUTSOURCED,NOTONLYCANMAKEFULLUSEOFRESOURCESTOOP
25、TIMIZECONFIGURATION,STILLCANINCREASEEFFICIENCY,REDUCETHECOSTBURDENFORTODAYSCORPORATIONS,THEGROUNDISSHIFTINGISSUESSUCHASGLOBALISATION,BUSINESSEFFICIENCY,INCREASEDSPECIALISATIONANDPRODUCTINNOVATIONAREPERCOLATINGUPWARDSINPRIORITYANDCORPORATIONSARENOWFOCUSINGMOREINTENTLYTHANEVERONPROFITABILITY,WORKINGCA
26、PITAL,CASHFLOW,TECHNOLOGY,RISKMANAGEMENTANDINVESTMENTSTOMANAGETHESEPRIORITIESSUCCESSFULLY,ORGANISATIONSAREMOVINGAWAYFROMALONGSTANDINGBUSINESSMODELWEHAVETOBREAKINTHETECHNICALINFORMATIONSPECIALLYTHECONVENTIONALMODELANDREDUCEDENTERPRISEENTIREOPERATIONFLOWCOSTEXPENSELOOKSLIKENEWYORKSERVICEOUTSOURCINGRES
27、EARCHINSTITUTESEXECUTIONTOBEINCHARGETHEAMERICANENTERPRISEWHICHFRANKCASALEESTIMATEDIN1996ONTHEOUTSOURCING,HASSPENT100,000,000,000USDOLLARS,CAUSEDITSCOSTREDUCTION1015THEWAYTOBREAKINTHEINFORMATIONTHECONVENTIONALMODEL,THEMODERNNETWORKFINANCEOUTSOURCINGISESSENTIALAFTERTHEMODERNNETWORKFINANCEOUTSOURCINGIS
28、THENETWORKINGPOPULARIZES,THETRADITIONALFINANCEOUTSOURCINGDEVELOPMENTHIGHERFORM,EACHITEMOFOUTSOURCINGFINANCEFUNCTIONFORMSTHEORGANICLOGICALRELATIONTHROUGHTHENETWORKINGPLATFORM,THISWAYMAYALSOREALIZETHEOVERALLFINANCIALFUNCTIONOUTSOURCING,MOREOVERTHEEFFICIENCYISHIGHATPRESENT,MANYGROUPINTERIORSTAFFFUNCTIO
29、NPRESENTS“AHIGHLYBUILDINGREDUNDANTPROJECTTREESERVICEUNIT,THEOVERHEADCHARGETOSTAYATAHIGHLEVEL”,INTHEGROUPASARESULTOFTHEPARENTCOMPANYANDTHEVARIOUSSUBSIDIARYCOMPANIESINDEPENDENTOPERATION,BASICALLYISASEPARATELEGALENTITYCOMPANYARRANGESSETOFTROOPSINTHEFINANCIALCONTROLORGANIZATIONESTABLISHMENTANDWHATISMORE
30、,INSOMEGROUPINTERIORILLEGALPERSONUNITLIKESUBSIDIARYCOMPANY,THESERVICESDEPARTMENTALSOHASTHEINDEPENDENCEFINANCIALCONTROLORGANIZATIONTHEPATTERNNOTONLYSCATTEREDTHEFINANCIALTEAM,RAISESTHEGROUPOVERALLFINANCELEVELWITHDIFFICULTY,CAUSESTHEMANAGEMENTRESOURCESREPEATEDLYTOINVEST,THESCALEBENEFITWHICHMANAGESFORMS
31、WITHDIFFICULTY,BETWEENTHEMOTHERANDCHILDCOMPANYCANNOTREALIZETHERESOURCES,THEINFORMATION,ABILITYSHARING,CANNOTCAUSETHEHEADQUARTERSOVERALLPLANARRANGEMENTGROUPTHEFINANCIALWORK,MOREOVERINCREASEDTHECOMMUNICATIONCOST,INTENSIFIEDTHEINTERNALCONTRADICTIONSANDTHECONFLICTTHEREFORE,CONCENTRATESTHERELATIVELYSIMPL
32、EFOUNDATIONALFINANCIALFUNCTION,LOOKSLIKETHEFINANCIALOUTSOURCINGTOBETHESAME,THEPACKAGEPROCESSESFORTHEINTERNALCOMPANY,THEESTABLISHMENT“THESERVICESHARINGCENTER”,ESTABLISHES,TRANSPARENT,THEMARKETABILITY,THEHIGHLYEFFECTIVEFINANCIALCONTROLSYSTEMNIMBLY,THISWILLBECOMETHEMODERNENTERPRISETOSEEKINTHEDEVELOPMEN
33、TTOUSETHEEQUALLYIMPORTANTFINANCEPLANWHICHINTHENEARFUTUREANDTHEFINANCIALOUTSOURCINGCOORDINATES,TOMAKEUPMUTUALLYTHEFINANCIALOUTSOURCINGTHEFINANCIALINTENSIONWHICHWILLFORMFROMTHISWITHTHEIDEAINITIATIONACHIEVESTHEINDUSTRIALPRODUCTIONMANAGEMENTPATTERNBEFORETHEFUTUREFINANCIALCONTROLINTHEWHOLEPROCESSOFOUTSOU
34、RCING,ONLYAFTERREPEATEDTHOROUGHANALYSIS,CANCAUSETHEOUTSOURCINGACTIVITIESFUNDAMENTALLYMEETENTERPRISEDEVELOPMENTDEMAND,REALIZETHETRANSFORMATIONFROMINFERIORITYTOADVANTAGE,ACHIEVEFINANCIALOUTSOURCINGOFVARIOUSADVANTAGETHEBIGGESTCHALLENGEISHOWTOMAINTAINTHENORMALOPERATIONBUSINESSDOESNOTSUFFERTOOMUCHINFLUEN
35、CETHEPREMISE,MAKETHISOUTSOURCINGCANSMOOTHTRANSITIONTOCOMPLETETHISTRANSITION,THEENTERPRISEMUSTCONSIDERSPECIALLYFORTHISESTABLISHMENTAOUTSOURCINGPROJECTOFFICE,BYTHECHIEFFINANCIALOFFICEROROTHERSIGNIFICANTINFLUENCEENTERPRISEMEMBERINITIATEDANDLEADTHEPROCESSALSOCANNOTIGNORETHEIMPORTANTFACTORIS,WANTASMOOTHT
36、RANSITIONOFANOTHERLINKISADJUSTEDOTHERPERSONNELSCOMMUNICATIONANDCOLLABORATIONWHENENTERPRISEOFEVERYONEKNOWWHATYOUAREDOING,WHYDOYOUWANTTODOTHIS,OUTSOURCINGPARTNERWHOIS,OUTSOURCINGTERMSIS,ANDWHATTHESERVICEONTHEPLAYWHATEFFECT,THESETOESTABLISHEMPLOYEETOTHISPROCESSANDOUTSOURCINGDECISIONFAITHANDMORALEISVITA
37、LSOURCEMILLERCHAZ,2009“OUTSTANDINGIDEAOUTSOURCINGTRADE”TRADEAMERICAN,VOL13,ISSUE4,AUGUST,PP9596二、翻译文章译文外包理念外包贸易随着现代科学技术的进步和生产力的迅猛发展，全球竞争日益激烈，经济全球化趋势不可阻挡，加上政治和文化带来的巨大变革，“价值链”概念正是在这种环境下出现的。价值链首先是由美国著名管理大师迈克尔波特在竞争优势一书中提出，将价值链引入财务会计领域，把价值链理论运用到财务与会计两方面来进行研究。研究基于价值链的财务战略有其必要性。在经济全球化和知识经济飞速发展的今天，人们观察经济动态的
38、理论基础和对经济活动的指导方针都已经发生了翻天覆地的变化，财务管理已经从企业利润最大化发展到了企业价值最大化。对于财务战略的研究应该以价值为着眼点，把战略管理、战术管理、价值链管理和网络信息管理进行有机结合，把视线转移到价值及其活动上，把管理目标锁定在价值链的每一个环节上。而应用价值链的关键环节就是财务外包。在国际外包界买家有三句名言降低成本是目的；高质量的服务是合作的基础；投资是为了自身的变革与创新。财务外包FA0作为一种外包模式受到越来越多的企业青睐，发展非常迅速。全球著名的市场研究公司国际数据公司IDC发布最新研究报告预测2008年全球财务外包市场规模将达到476亿美元，它的研究还发现，
39、财务外包的各项业务主要集中在交易管理服务、高级财务经理的业务处理服务和业务顾问服务等领域，成本削减仍旧是财务外包的主要原因，解决战略性业务问题的需求也渐渐成为一个重要的推动财务外包的原因。同时，默姆和赫奥尔比MOMMEANDHVOLBY通过对重工业部门的案例和行为的研究，提出了企业竞争力分析、外包服务商评估与确定、协商与签约、项目执行与过渡、关系管理及终止契约，这是外包的六个基本步骤。而查尔斯盖伊把企业主要采用的外包分为4种模式活动外包；活动外包必须要对外包的需求及目标要有明确的定义。服务外包；合包或联合外包；利益关系外包；利益关系外包是一种长期利益合作关系，双方进行投资，依据预先拟定的协议分
40、享各自的利益。克来帕尔和琼斯依据外包合同性质的差异，将外包关系分为三种市场型外包，指外包服务是大量外包商都能提供的通用服务；伙伴型外包，这指企业与同一承包商反复签订合同，并建立了长期的互利合作关系。在该类外包关系中，外包双方都需要做出较大的、专门针对该项外包关系的投资，资产专用性的程度很高。中间型外包，指介于市场型与伙伴型两者之间的一种外包关系。同市场型、中间型和伙伴型外包关系相对应的三种关系管理模式分别是市场管理模式、官僚管理模式和信任管理模式。财务外包的成本输出贯穿外包业务的始终。外包成本应小于部门耗费成本，部门消耗成本应小于部门创造收入，这样的外包才能使企业创造更大的价值。例如新加坡海皇
41、东方轮船公司简称NOL2003年为摆脱2002年亏损33亿美元的阴影，NOL努力节省本公司的成本，提高运营效率。为了达到企业瘦身，NOL主要是通过互联网将相关信息传递到区域财务部，处理完毕后再传送回去，这样财务外包出去并不会影响到公司的运作，但却能通过裁减处理这部分业务的300多名员工而节省巨额成本。因此NOL将这部分业务外包给埃森哲公司，这次企业瘦身使NOL受益匪浅，它的真正目的在于降低成本并集中精力开展主营业务，提高主营业务收入使自己能有更多的精力专注于运输等核心业务，提升获利空间。纵观全球互联网技术的发展，特别是搜集、存储、检索、分析、应用、评估软件的综合运用，为企业财务外包提供了技术平
42、台。企业进行财务外包，可以借助网络平台进行财务信息的传递。信息外包的程序是企业将外包的记账、报销、对账等等复杂的财务数据通过网络传递给外包商，外包商进行大量的数据处理后再传回企业的总账系统；同样的，银行把各类票据业务外包出去，也是通过网络平台发送到服务外包商，服务外包商系统处理后再传给银行。假使没有网络技术，这些数据的传递只能由人工进行，在路途遥远、信息数据传递量频繁的情况下，就显得效率低下，成本较高，而且存在数据传递错误的风险。并且，外包专业机构购建一套财务软件，就能建立几十套甚至上百套账，只要雇佣少量的IT人员，就能保障日常维护。外包专业机构的财务软硬件能够得到充分的运用，他们承接的外包业
43、务越多，成本越低。通过网络技术平台，不仅消除了财务外包在地域上的分离，还能够有效保证企业决策的时效性，实现外包机构与企业的双赢。然而并不是所有的企业都适用于外包。CHEUNGSTEVEN将外包适用的企业归为三类。新建企业。新建企业各方面都不健全，特别是内部控制制度会计系统的建立必须从零开始，且该系统的建立要求较高的专业技术和较高的成本支出，新建企业难以承受这些压力，可以通过财务外包将时间压力和资金压力转嫁。把这些繁杂的工作外包给专业的服务机构，既节约成本，又节省时间，还可以获得高质量的服务；业务较少的企业。有些企业类似于汽车设计行业，每年的业务量较少，有业务时财务部门比较繁忙，没有业务时大都无
44、事可做。这样的企业常常出现闲人无活的现象，既浪费了人力资源，又浪费了物力资源，将财务外包出去是削减成本的有效途径。还有一种是季节性的企业。季节性的企业是指某个季节业务量很多，而另一些季节又几乎没有业务量，季与季之间业务量相差比较悬殊，将财务外包出去也可以达到降低成本、节约资源的目的；分支庞大的企业。这类企业在财务部门下面设有很多小的分支，分门别类，各司其职。各类业务分开处理，虽然有效地防止了造假与集权，使得各分支之间互相牵制，但却付出了高成本的代价。因为分工比较细，各分支的功能不同，资源利用程度也不同，所以有了产生冗余分支的可能。将冗余分支外包出去，不仅可以充分利用资源，优化配置，还可以提高效
45、率，减少成本负担。对今天而言，企业间发展的基石并非是平稳的，众多的问题喷涌而出。全球化、企业效率、产品的专业化和产品创新向上的优先权，这些都要求公司必须更加专心地集中于有利局势，掌控好周转资本、现金流动、技术、风险管理和投资等各大环节。要及时掌握创新的优先权，必须打破技术信息上的传统模型，减少企业整个业务流程的成本费用。就像纽约业务外包研究所的执行主管FRANKCASALE所估计的，美国企业1996年在外包上花费了1000亿美元，使其成本降低了1015。而要打破信息上的传统模型，现代网络财务外包必不可少。现代网络财务外包是网络技术普及后传统财务外包发展而演变的高级形式，各项外包财务职能通过网络
46、技术平台形成层层相扣的逻辑联系，这种方式还可以实现整体财务职能的外包，而且效率非常高。目前，许多集团公司呈现机构重复设置和管理费用居高不下的状态，在集团中由于母公司和各子公司的独立运营，在财务管理机构设置上基本上是由一个独立的法人公司安排一套人马。但是，在一些集团内部非法人单位如分公司、事业部也存在独立的财务管理机构。这种模式不仅打散了财务团队，难以提高集团整体财务水平，造成管理资源重复投资，管理上的规模效益难以形成，母子公司之间未能实现资源、信息、能力的共享，不能使总部统筹安排集团的财务工作，而且还加剧了沟通成本，滋生了内部矛盾。所以，把相对简单的基础性财务职能归类集中起来，像财务外包一样，
47、包给内部公司一并处理，成立系统的“服务中心”，建立透明、灵活、市场化、效率高的财务管理体制，这将成为现代企业和财务外包相互配合、相互补充的财务方案之一。在整个外包过程中，只有经过反复周密的分析，才能使外包活动从根本上满足企业发展的需求，实现从劣势到优势的转变，达到财务外包的种种优势。最大的挑战是如何在保持业务正常运作不受过多影响的前提下，使这个外包业务能够顺利过渡。要完成这个过渡，企业就必须考虑专门为此设立外包业务办公室，由首席财务官或其他有着重大影响力的企业成员发起并领导这一部门。要想顺利过渡的另外一个环节是调节好其他人员的沟通和协作。当企业里的每个成员都知道你在做什么，为什么要这么做，外包的合作伙伴是谁，外包的条款是什么，以及这个服务会对公司起到什么样的效果，这些对于确立员工对外包决策的信心和鼓舞士气是举足轻重的。出处美米勒查斯,外包理念外包贸易，TRADEAMERICAN,第13卷（4），200989596
