Abstract
As a strategic management choice to enhance core competition, financial and accounting service outsourcing for small and medium size enterprises (SMEs) actually is an essential and reliable demand to reduce the cost of financial and accounting management in their financial and accounting management activities. Meanwhile, the formation and application of cloud computing technology create a good technical application platform for those small and medium size enterprises when they choose financial and accounting service outsourcing strategy. By using the constructing of financial cloud and accounting cloud SMEs could easily achieve the referred outsourcing strategy.
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