國外之財會委外早已行之有年，在全球化競爭的時代，國內企業該如何來面對財會委外作業呢？由於國內甚少相關研究討論此一主題，因此，本研究擬藉由一財會委外已三年之跨國公司實際個案來探討其委外之成效，並將研究結果提供給國內企業作為未來財會委外評估之參考。 本研究透過問卷發現「成本優勢」為財會委外後之明顯效益，其次為「風險控管」、「策略管理」及「績效優化」。建議有意實施財會委外之企業應進行整體評估、針對主要動機訂定優先順序、規劃兼顧效率與彈性的作業流程、進行教育訓練、建立團隊共識、提昇士氣、降低人才流失率、謹慎挑選委外服務商、監控委外服務商之品質並搭配定期溝通來掌握決策能力。 本研究提出財會委外之執行步驟為：擬定策略評估作業選擇服務商建立共識執行管理機制。有意實施財會委外之企業，應多多吸收其他企業之經驗，尋求最適方案以充分發揮財會委外所帶來的效益。 / Financial Accounting Outsourcing (FAO) has been implemented overseas many years. This research interviewed a multinational company, who implemented FAO for 3 years, and designed a questionnaire for the employees of the company to analyze the benefit after the company implemented FAO, trying to provide some guidelines for those companies who want to implement FAO on their systems. The research found that cost advantage is the major benefit of FAO, others benefits including risk control, strategic thinking and performance enhancement. A successful FAO should make an overall assessment FAO, which including making priorities on the goals, evaluating effectiveness and flexibility on the operating flow, educating employees, building up teamwork, boosting morale, reducing turnover rate, carefully choosing FAO partner, closely monitoring the service, and periodically communicating with FAO partner. Based on the research finding, the research proposed 6 steps of FAO: strategy planning, operating evaluation, FAO partner selection, building consensus, executing and monitoring. Business interested in FAO should consult others with FAO experiences to ensure smooth FAO introduction and enjoy its benefits.