Finance Accounting Outsourcing Risk Management Research Of Foreign Invested Enterprises-Case Studies Of ABC Co.

Nowadays, as a new model of financial management, finance and accounting outsourcing (FAO) is accepted by increasing amount of foreign invested enterprises’ management and director level. Its contribution to simplify organization structure and management processing, reduce financial operating risk, reach strategy goal, enlarge social benefits have been generally noted and accepted. Along with the FAO in enterprise continuous introduction and development, a variety of FAO risk appears in succession. How to identify and manage FAO risk becomes the point of enterprise management. Currently, FAO risk management research, limits to the risk classification and analysis in general, it is lack of the research on real quantitative aspects and risk management data from real enterprise. Therefore present research of FAO in most distance doesn’t make sense to current enterprise management and director level. FAO risk factors ranking and evaluation is still not rich enough, has not formed a completely theoretical framework. Today, research on pertinence and entirety of FAO risk management system is waiting for further development.Every enterprise has owns’characters so that must faces to various risk, different from other enterprises, caused by FAO. Therefore, research on real enterprise contributes more to FAO risk management system. Present enterprises are divided into two parts by investor’s nationalities. This paper focus on Foreign invested entity. Take WFOE ABC case for studies, firstly identify FAO risk and related risk factors by Delphi and chromatography methods, secondly make out questionnaire and get data matrix of investigation result. Thirdly, use Fuzzy Comprehensive Evaluation method to classify FAO risk level, sort detail risk of FAO by importance, explain and analyze it by calculation example. It is from the quantitative aspects to construct FAO risk measurement system of ABC WFOE. It is important in practical business to construct FAO risk evaluation system, to build sound and large complete supervising system of FAO risk scientifically.