科学有效的财务外包决策有助于企业降低成本、提高效率和充分发挥核心竞争力。本文在认识财务外包决策内涵及其优势与风险的基础上,界定了财务外包决策内容和决策程序,阐述了财务外包决策方法及其选择,并进一步明确了企业财务外包决策过程中应注意的问题,以促进财务外包业务在我国的发展。 Scientifically effective financial outsourcing decisions can help companies reduce costs, improve efficiency and give full play to their core competitiveness. Based on the understanding of the connotation of financial outsourcing decision-making and its advantages and risks, this paper defines the content and decision-making process of financial outsourcing decision-making, expounds the decision-making method of financial outsourcing and its choices, and further clarifies the problems that should be paid attention to in the process of corporate financial outsourcing decision-making , To promote the development of financial outsourcing business in our country.