國際企業與台灣企業會計帳務處理外包探討

The research of Finance and Accounting outsourcing practices in multinational and Taiwan corporations

藺芳(Fang Lin)

指導教授 ： 林江亮 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900937

摘要

財會帳務外包關鍵在財會部門職能於企業組織中產生質變，傳統企業成立財會部門形成內部作業模式，惟外包乃將相同專業背景的人形成社群，分享知識經驗，服務不同的entity與不同行業的顧客，以透過外部資源提昇企業價值。
本研究旨在探討國內外企業對財會帳務處理外包之現況與意願，分析其動機與推測未來可能發展模式；依研究分析結果顯示：
降低成本為企業選擇財務會計業務外包之主要動機與既得利益，尋求專業能力及公司策略效益上亦佔相當之比重，以專注發展其具有核心競爭力的業務。
台灣企業仍多數採單一來源供應商外包模式，惟國際趨勢已選擇多方來源供應商，財會業務外包正處於從單一來源供應商轉變為多方來源供應商階段，主因在於分散風險與創造價值。
核心業務外包作業現況，台灣企業較傾向內部作業，接受度不若國外企業，然於核心業務外包意願百分比均高於已外包百分比，顯示國內企業對此仍具有高度意願，僅視資料安全性、管理控制權及責任歸屬等為主要風險考量因素。
建議訂定完整及周延的契約，不僅可確保企業權益與降低風險，並保有外包正面價值；另應重新定義外包供應商之角色將其視為企業之合夥人，透過合作性行為提昇策略價值。

關鍵字

帳務委外 ； 帳務外包

並列摘要

Finance and accounting outsourcing is caused by the changes of nature of the finance and accounting department function in business organization. The finance and accounting department are formed at traditional business and become the internal process model. The outsourcing could consolidate human resource with the same expertise in sharing knowledge and experience to service various entity and customers in different types of business. The business value can be much enhanced by outsourcing.
The goal of this study is to understand the current status of finance and accounting outsourcing and to investigate the willingness of outsource possibility in domestic and international companies. Furthermore, to analyze the motivations and predict the developed model in the future. The results are as following:
Cost reduction is the major motivation and making profit in business are the main goals for outsourcing of finance and accounting. The search for the profession abilities and business strategies are also the important reasons of outsourcing. Both help business to enhance their core competition.
Currently, most Taiwanese companies adapt the model of single supplier outsourcing. Therefore, the trend of international outsourcing of finance and accounting model has evolved into multiple suppliers’ model. The advantages of outsourcing of finance and accounting are to risk reduction and value creation.
Regarding if outsource the core business, compare the international companies, most of Taiwan companies prefer to process by itself. However, domestic companies are willing to conduct outsourcing in core business if the risk factors such as data security, management control and obligation & responsibility could be resolved.
In order to ensure the business rights and risk reduction as well as retain the positive value of outsourcing, the contract contents in integrity and detail are strongly recommended. Furthermore, considering the outsourcing supplier as the partnership could elevate strategy value through cooperation and create the win-win value.

並列關鍵字

accounting outsourcing

參考文獻

16. 林瓊瀛，會計研究月刊(92.02.01)，第207期，企業委外策略step by step

21. 陳依蘋，會計研究月刊(89.09.01)，第178期，你有沒有興趣加入委外行列

22. 陳依蘋，會計研究月刊(92.02.01)，第207期，該留？還是該走？－委外的決策與生涯的煎熬

23. 陳依蘋，會計研究月刊(93.11.01)，第228期，為什麼不委外？

27. 陳黛瑩(93)，企業業務外包決策分析模式建立之研究，中原大學 企業管理研究所碩士論文