| L Group is a large-scale enterprise mainly engaged in computer hardware production and software development.In recent years,L Group's development has been unsatisfactory,and due to the huge financial structure that has caused the management costs to be difficult to control,the Group is in urgent need of a strategic transformation and chose to outsource financial services to Accenture.Corporate finance outsourcing has the functions of cost saving,access to specialized services,and rapid response to market demands.However,the relationship between the enterprise and the outsourcing service provider actually belongs to the “principal-agent” relationship.This special relationship leads to finance outsourcing many risks,and if it is not controlled or controlled properly,it will have many adverse effects on the financial management of L Group.This article systematically reviews the domestic and foreign relevant literature on risk assessment and control of financial outsourcing,combines actual research,analyzes financial outsourcing risk issues using transaction cost theory and principal-agent theory,and finds that L Group is in the stage of financial outsourcing decision-making and implementation.There are many risks in the stage,and a total of 13 subdivided risks are classified according to the source.For these risks,this paper uses the failure mode and effectiveness analysis method(FMEA)to quantify the risk assessment method,and calculates the risk prioritization value(RPN)according to the expert rating results,and sorts the risks.For the medium-risk assessment,we propose specific avoidance measures.At the same time,a financial outsourcing risk monitoring system was established to dynamically address the high-risk control problem of L Group's weak supervision and inspection.These countermeasures have certain reference significance for controlling the financial outsourcing risk of L Group. |
