| Summary: | 碩士 === 淡江大學 === 會計學系碩士在職專班 === 96 === This study examines accounting outsourcing of small and medium-sized enterprise for decision-making of consideration factor and the influence result in Taiwan. There are three major constructions of accounting for outsourcing: motivations, benefit, and risk burden. Discussion on this in three dimensions, "whether there is a dedicated corporate accounting staff", "business owners to whether the accounting function", "business ownerswhether there is accounting, tax background," "corporate form of organization," and "major operations" and " enterprise Accounts approach "between whether a significant difference in the relationship. These study samples take Taiwan north small and medium-sized enterprise as main studyobject. Shown in the research result, small and medium-sized enterprise accounting outsourcing decision, often take the consideration of accounting outsourcing due toshortage of internal manpower or lack of ability. They hope to get the accounting service from external accountant specialist to make a return of income. The cost and risk issues of accounting outsourcing decision, but not the decision important consider revising. The results are in addition to "whether the business owner with accounting, taxbackground," and "how to deal with corporate accounts" in the outsourcing account themotivation of a significant difference. The remaining test results take no significant difference in support of the assumptions that the SMEs in outsourcing account considerations of the motivation and benefit and risk burden have consistent views.This study shows that outsourcing in ROC ''s SMEs account the ratio as high as 88 percent, that SMEs are very dependent on external accounting industry to help the companies deal with the Accounts. But in the accounting industry are often based on competitive considerations, and often do not adhere to their professional legislature market, resulting in the loss of state tax revenue, the enterprise''s injury, even the industry''s professional image aresubject to damage and should therefore be made to be recorded with a professional code ofethics, in order to the accounting industries in an environment where there is a practice of ethics.
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