【正文】 ransition of another link is adjusted other personnel39。 ② Business less enterprise. Some enterprise similar to automobile design industry, the annual turnover is less, have the business finance department to pare when busy, no business mostly with nothing to do. Such enterprise that often occur without living phenomenon, the idle waste of human resource, material resource again wasted, financial outsourced is to cut costs in an effective way. Still another kind is a seasonal enterprise. Seasonal enterprise refers to a season many, while others season and almost no portfolio, from quarter to quarter pared disparity between portfolio differ enterprise. Will the financial outsource to reduce cost, also can achieve the purpose of saving resources。receivables process basic consistent, documents of the process is not plex, it is mainly the related information through Inter relay to the regional finance, processed again teleport home so that financial outsourced will not affect the pany39。④ Interest relations outsourcing, this is one kind of longterm cooperation, both sides relates for this reason first carries on the investment, then rests on the agreement share benefit which draws up in advance. Parr and Jones (Klepper and Jones) according to the outsourcing contract nature difference, divides into three kinds the outsourcing relations:① The market outsourcing, refers to the outsourcing service is the general service which the massive outside contractors can provide。s case and the behavior research, proposed the outsourcing six basic steps: The enterprise petitive power analysis, outside the contractor appraisal and the determination, the consultation and signing, the project execution and the transition, the relations manage and terminate the contract. Charles s key link is the financial outsourcing. The border outsourcing buyer has three famous saying: ① We to reduce the cost。s high tide. But looking from author39。 baud in a book proposed in Competitive advantage. Afterward soon, the value chain as well as has introduced China based on the value chain39。s progress and the productive forces rapid development, the global petition is day by day intense, the economic globalization tendency is irresistible, in addition politics and the culture bring huge transformation, “the value chain” the concept is precisely appears under this kind of environment. it first is manages Master famous by the US the Michael s petitive advantage. Value chain introduction financial inventory accounting the domain, utilized the value chain theory the finance and accountant the aspect carries on the research only then just to emerge soon, our country at the beginning of 2021, has started a research value chain accountant39。s research should take the value as the objective point, the strategic management, the tactical management, the value chain management and the information management carried on the anic synthesis, diverted the attention to the value and the activity, management lockon target on value chain each link The application value chain39。s handling of traffic service and business consultant serves and so on domains, cost cutting was still the financial outsourcing outsourcing primary cause, solved the strategic business problem demand also gradually to bee an important impetus finance outsourcing reason. Silent and Orr pared to (Momme and Hvolby) through to the heavy industry department39。③ Gathers package or the union outsourcing。s cost and improve operational efficiency. In orde