现行的财务会计制度和会计核算方法在核算原则、方法和手段上都难以满足物流外包成本核算的需要，因而不能正确地对物流外包业务的成本进行度量。

This paper analyses the method of logistics outsourcing cost. The current financial system and accounting method can not meet the demand from the cost principle and method.

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业务外包的规模经济效益所带来的企业财务开支的节约是有目共睹的，会计师事务所的专业知识和执业能力也是受到一致公认的。

We can't deny the saving of financial expenses which is owned to the scale effect of outsourcing. Moreover, the expertise and ability of public accounting firms is widely recognized.

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