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This paper makes use of the panel data of 100 listed companies in China's small and medium-sized listed companies in the four years from 2012 to 2015, and empirically analyzes what factors under the special supervision system in China affect the financial outsourcing expenses actually paid by listed companies. The empirical results show that the financial outsourcing expenses are negatively correlated with the inventory size to a certain extent, and the financial outsourcing expenses are significantly positively correlated with the company's asset-liability ratio. Therefore, the firm should strengthen industry supervision, CPAs should improve their professional ethics and professionalism, and financial outsourcing units should also minimize their own business risks and financial risks. Keywords—outsourcing expenses; outsourcing risk; influencing factors; random effects

proceedings of the 3rd international seminar on education innovation and economic management (seiem 2018)

What is the Impact of Financial Outsourcing Costs in a Perfectly Competitive Market? —An Empirical Analysis Based on Empirical Data of Small and Medium-sized Board Listed Companies