| The business environment of companies is changing continuously; there are so many forces which are driving the transformation of enterprises for restructuring, such as the world economic integration process, increasingly intense competition, new organizational structure and requirement, knowledge economy, information technology and the influence which made on flow or progress of enterprise. Companies have begun a new round of development - enterprises specialized process, reduce the corporate boundaries, outsource of non-core business, so that the enterprises may more focus on core business and enhance core competitiveness. Auxiliary function as financial support of the enterprise has been adopted to outsource by more and more enterprises.Between China and the developed countries in Europe and America, there are certain gaps at the level of economic development and enterprise management, and the outsourcing business is just involved in China. However, there are several experiences and lessons from the development of enterprises practice in China, which is similarly to the outsourcing. Enterprise development model in the past-"large and complete"-- has been abandoned; enterprises stripped of those subsidiary logistical functions gradually and began to focus on the development of core business.In the paper, based on the theories of Division of Labor Theory, Core Capability of Enterprise Theory and Strategic Management Theory, introduced the concept and advantages of outsourcing; according to the introduction of the financial functions and flows, put forward several modes of outsourcing and gave the cases analysis; gave a description of the risks of outsourcing and bring forward the corresponding countermeasures; in view of social and economic development status and the operational mechanisms of enterprises in China, put forward the Finance outsourcing mode in our country, illustrated this by adopted two part of financial functions outsourcing analysis. |