CAJ | 학술논문

财务外包具有专业化的效率优势，同时也会带来新的风险。在文献研究的基础上，从理论层面和实证层面分别构建了财务外包下的基于内部控制路径的投资者保护理论分析和实证研究框架。这是会计投资者保护研究的一项有意义的理论拓展，同时也具有政策意义。
재무외포구유전업화적효솔우세，동시야회대래신적풍험。재문헌연구적기출상，종이론층면화실증층면분별구건료재무외포하적기우내부공제로경적투자자보호이론분석화실증연구광가。저시회계투자자보호연구적일항유의의적이론탁전，동시야구유정책의의。
Financial outsourcing not only has specialized efficiency advantages, but also brings new risks. The paper constructed theoretical analysis and empirical research framework from theoretical and empirical levels respectively with respect to mechanism that financial outsourcing kicks in investor protection through internal control path. This is not only a significant expansion on the study of accounting investor protection theory, but also has policy implications.