摘要
全球经济一体化加剧了企业间的竞争,对企业提高核心竞争力提出了更高的要求。从外包的角度指出,中小企业可以通过财务职能外包提升企业竞争力,并进一步对财务职能外包的模式进行了研究,给出了3种不同的外包模式和比较;最后重点介绍了利用ASP,实现中小企业财务职能外包的经验。
The integration of global economy intensifies competitions between enterprises and enquires higher nuclear competence for them.This article introduces the meaning and characteristic of the outsourcing before indicating that small and moderate enterprises could promote their competence through the outsourcing of finance function.Moreover,the paper discusses the mode of finance function outsourcing and compares three different modes of outsourcing.How to utilize ASP and realize outsourcing of the SME's finance function is analyzed at last.
出处
《科技进步与对策》
CSSCI
北大核心
2004年第2期79-81,共3页
Science & Technology Progress and Policy
