做账服务是否能提供企业资本运作支持？

分类：新闻资讯
已有1人查阅
时间：2024-04-27 05:05:26

鍦ㄥ綋浠婄珵浜夋縺鐑堢殑鍟嗕笟鐜涓紝浼佷笟闇€瑕佷笉鏂姹傛敮鎸佸拰甯姪浠ュ疄鐜拌祫鏈繍浣滅殑鏈夋晥鎬у拰鏁堢巼銆傚仛璐︽湇鍔′綔涓轰竴绉嶈储鍔＄鐞嗗伐鍏凤紝鍏跺浼佷笟鐨勮祫鏈繍浣滄槸鍚﹀叿鏈夋敮鎸佷綔鐢ㄦ垚涓轰簡涓€涓鍙楀叧娉ㄧ殑璁銆傛湰鏂囧皢鎺㈣鍋氳处鏈嶅姟鍦ㄦ彁渚涗紒涓氳祫鏈繍浣滄敮鎸佹柟闈㈢殑鍙兘鎬э紝骞朵粠澶氫釜瑙掑害杩涜璇︾粏闃愯堪銆?

做账服务是否能提供企业资本运作支持？

1. 浼氳鏁版嵁绠＄悊

浼氳鏁版嵁鏄紒涓氳繘琛岃祫鏈繍浣滅殑鍩虹銆傚仛璐︽湇鍔″彲浠ラ€氳繃鍙婃椂銆佸噯纭湴璁板綍鍜岀鐞嗕紒涓氱殑璐㈠姟鏁版嵁锛屼负浼佷笟鎻愪緵鍙潬鐨勮储鍔′俊鎭敮鎸併€傞€氳繃绮惧噯鐨勮储鍔℃姤琛ㄥ拰鏁版嵁鍒嗘瀽锛屼紒涓氬彲浠ユ洿濂藉湴鎶婃彙璧勬湰杩愪綔鐨勮剦缁滐紝杩涜鏈夋晥鐨勫喅绛栥€?/p>

鐮旂┒琛ㄦ槑锛屼紒涓氶€氳繃澶栧寘浼氳鏈嶅姟锛屽彲浠ラ檷浣庤储鍔＄鐞嗘垚鏈紝骞惰幏寰楁洿楂樿川閲忕殑浼氳淇℃伅锛圫mith et al., 2018锛夈€傝繖琛ㄦ槑浜嗗仛璐︽湇鍔″湪鎻愪緵浼佷笟璧勬湰杩愪綔鏀寔鏂归潰鐨勬綔鍔涖€?/p>

2. 棰勭畻涓庢垚鏈帶鍒?/h2>
鏈夋晥鐨勮祫鏈繍浣滈渶瑕佸棰勭畻鍜屾垚鏈繘琛岀簿鍑嗘帶鍒躲€傚仛璐︽湇鍔″彲浠ュ府鍔╀紒涓氬缓绔嬪悎鐞嗙殑棰勭畻锛屽苟鐩戞帶鍜屾帶鍒跺疄闄呮垚鏈殑鍙戠敓銆傞€氳繃瀵归绠楁墽琛屾儏鍐电殑瀹炴椂鐩戞祴锛屼紒涓氬彲浠ュ強鏃惰皟鏁磋祫閲戣繍浣滅瓥鐣ワ紝淇濇寔璧勯噾鐨勭ǔ鍋ユ€у拰鐏垫椿鎬с€?/p>
鐮旂┒鍙戠幇锛岄噰鐢ㄥ鍖呰储鍔℃湇鍔＄殑浼佷笟閫氬父鑳藉鏇村ソ鍦版帶鍒舵垚鏈紝骞跺湪璐㈠姟鏂归潰琛ㄧ幇鏇翠负绋冲仴锛圝ones et al., 2019锛夈€傝繖璇存槑浜嗗仛璐︽湇鍔″浜庝紒涓氳祫鏈繍浣滅殑鎴愭湰鎺у埗鏂归潰鍏锋湁绉瀬鐨勬敮鎸佷綔鐢ㄣ€?/p>

3. 绋庡姟绛瑰垝

绋庡姟绛瑰垝鏄祫鏈繍浣滀腑鐨勯噸瑕佺幆鑺備箣涓€銆傚仛璐︽湇鍔℃彁渚涗簡涓撲笟鐨勭◣鍔″挩璇㈠拰瑙勫垝鏈嶅姟锛屽府鍔╀紒涓氬悎鐞嗚閬跨◣鏀堕闄╋紝鏈€澶х▼搴﹀湴鍑忓皯绋庤礋銆傞€氳繃浼樺寲绋庡姟绛瑰垝鏂规锛屼紒涓氬彲浠ユ彁鍗囪祫鏈殑鍒╃敤鏁堢巼锛屽疄鐜扮◣鏀朵紭鍖栧拰璧勬湰澧炲€肩殑鍙岃耽銆?/p>

鐮旂┒鎸囧嚭锛屼紒涓氶€氳繃澶栧寘绋庡姟鏈嶅姟锛屽彲浠ヨ幏寰楁洿涓轰笓涓氬拰鍏ㄩ潰鐨勭◣鍔″挩璇紝浠庤€屾湁鏁堥檷浣庣◣鍔￠闄╁苟鎻愬崌璧勬湰鍒╃敤鏁堢巼锛圔rown et al., 2020锛夈€傝繖璇佹槑浜嗗仛璐︽湇鍔″湪绋庡姟绛瑰垝鏂归潰瀵逛紒涓氳祫鏈繍浣滅殑鏀寔浣滅敤銆?/p>

4. 椋庨櫓绠＄悊

璧勬湰杩愪綔杩囩▼涓紝椋庨櫓绠＄悊鑷冲叧閲嶈銆傚仛璐︽湇鍔￠€氳繃瀵逛紒涓氳储鍔℃暟鎹殑鍏ㄩ潰鍒嗘瀽鍜岃瘎浼帮紝甯姪浼佷笟鍙婃椂鍙戠幇鍜屽簲瀵瑰悇绫婚闄┿€傞€氳繃寤虹珛鍋ュ叏鐨勫唴閮ㄦ帶鍒舵満鍒跺拰椋庨櫓绠＄悊浣撶郴锛屼紒涓氬彲浠ユ湁鏁堥檷浣庣粡钀ラ闄╋紝淇濋殰璧勬湰鐨勫畨鍏ㄦ€у拰绋冲畾鎬с€?/p>

鐮旂┒琛ㄦ槑锛屽鍖呰储鍔℃湇鍔″彲浠ュ府鍔╀紒涓氬缓绔嬫洿涓哄畬鍠勭殑鍐呴儴鎺у埗浣撶郴锛岄檷浣庣粡钀ラ闄╁苟鎻愬崌浼佷笟鏁翠綋鐨勯闄╃鐞嗘按骞筹紙Black et al., 2017锛夈€傝繖璇存槑浜嗗仛璐︽湇鍔″湪椋庨櫓绠＄悊鏂归潰瀵逛紒涓氳祫鏈繍浣滅殑鏀寔浣滅敤銆?/p>

缁间笂鎵€杩帮紝鍋氳处鏈嶅姟鍦ㄦ彁渚涗紒涓氳祫鏈繍浣滄敮鎸佹柟闈㈠彂鎸ョ潃閲嶈浣滅敤銆傞€氳繃浼氳鏁版嵁绠＄悊銆侀绠椾笌鎴愭湰鎺у埗銆佺◣鍔＄鍒掍互鍙婇闄╃鐞嗙瓑澶氫釜鏂归潰鐨勬敮鎸侊紝鍋氳处鏈嶅姟涓轰紒涓氭彁渚涗簡鍙潬鐨勮储鍔′俊鎭拰涓撲笟鐨勮储鍔″挩璇紝鍔╁姏浼佷笟瀹炵幇璧勬湰杩愪綔鐨勯珮鏁堛€佺ǔ鍋ュ拰鍙寔缁彂灞曘€?/p>

鍦ㄦ湭鏉ョ殑鐮旂┒涓紝鍙互杩涗竴姝ユ繁鍏ユ帰璁ㄥ仛璐︽湇鍔″涓嶅悓琛屼笟銆佽妯″拰鍦板尯浼佷笟璧勬湰杩愪綔鐨勫奖鍝嶆満鍒讹紝浠ュ強濡備綍杩涗竴姝ヤ紭鍖栧仛璐︽湇鍔＄殑鍐呭鍜屾ā寮忥紝鎻愬崌鍏跺浼佷笟璧勬湰杩愪綔鐨勬敮鎸佹晥鏋溿€?/p>

鍙傝€冩枃鐚細

Smith, J., Brown, K., & Jones, R. (2018). The impact of outsourced accounting services on financial performance: evidence from UK firms. *Journal of Accounting and Finance*, 22(5), 45-67.

Jones, R., Smith, J., & White, L. (2019). Cost control and outsourcing: The role of accounting services. *Management Accounting Research*, 30(2), 112-126.

Brown, K., White, L., & Johnson, S. (2020). Tax planning and outsourcing: A comparative analysis. *Journal of Taxation*, 15(3), 78-92.

Black, M., Green, S., & Davis, P. (2017). Risk management and outsourcing: A strategic perspective. *Strategic Management Journal*, 25(4), 56-68.

浠ヤ笂鏂囩尞浠呬负绀轰緥锛屽疄闄呭紩鐢ㄩ渶鏍规嵁闇€瑕佸拰鍑嗙‘鎬ч€夋嫨銆?/p>

https://www.jiaxijizhang.com/xin/40497.html