Research On Outsourcing Of Accounting Firm

Outsourcing is a kind of management mode for enterprises to obtain and maintain their advantages in the market competition. It is a remarkable characteristic of economy internationalization, a new form of innovation network and strategic alliance, even more a kind of strategic means for enterprises to foster and raise their core competence. Today, outsourcing is being attached more attention and put into practice widely. More enterprises choose outsourcing since outsourcing can bring advantages for them. It demonstrates the feasibility of outsourcing for accounting firm. However, the result of outsourcing operation is not all satisfying. The Lack of analyzing and understanding on outsourcing theory, making blind decision, and implementing invalid management all lead to the result of resources wasting and competences losing. Therefore, a suit of scientific and integrated outsourcing operation and management system is urgently needed for enterprises to guide their practice. But at the present, the research on outsourcing wherever in western countries and China is not enough, particularly in China. The researches in China are just on the underway phase. Whereas this, aiming at the existing problems in outsourcing and the lack of outsourcing research, combine with accounting firm's industry specialty it systematically researches on outsourcing feasibility and content, outsourcing relations management, outsourcing risks analysis and control, which is expected to contribute to the formation of an outsourcing operation and management system which is normative and easy to be operated in accounting firm.This paper mainly includes five parts. The first part defines outsourcing and outsourcing research background and significance. The second part analyses the feasibility of outsourcing for accounting firm. The third part is the emphases in the paper ,it depiction the outsourcing content and program .the first task is to analyze accounting firm's engagement in order to identify the outsourcing engagement , then choose the appropriate outsourcer and set up an integral outsourcing operation and management framework consisting, outsourcing transition and conformity, outsourcing relations management. On the outsourcing relations management, It discusses the evaluation of the outsourcer, then it particularly probes into the relations management patterns of market type, middle type and buddy type. On the outsourcing risks analysis and control, the present researches are mainly based on case analysis to identify outsourcing risks and formulate corresponding measures to control risks. At last introduce the outsourcing management of accounting firm and the measure to strengthen outsourcing management.