國內的證券投資信託業務，政府於1983年開放第一家國際投信以來，產業蓬勃發展，高峰期市場達四十七家證券投資信託公司(以下簡稱投信)，每家投信皆有自有的基金會計結算部門，結算旗下每檔基金資產與淨值。
多數基金型態所投資的標的物類別雷同，因此每家投信公司有關基金結帳所需的資訊源，如股市收盤價、債券收盤價及匯率收盤價等，皆需購買取得，以利每日帳務評價結算使用。
早期因無相關的信託專業軟體廠商，投信公司皆以自行開發系統為主，之後相繼有軟體廠商投入後，新興的投信公司轉為購買或租賃廠商所開發的系統，以其快速進入市場之功效。因金融環境轉變快速，在外資持續加入國內投信市場，併購國內小型投信，建立外資投信金融版圖。在外資投信加入市場後，漸漸改變系統使用方式，實現專業分工的理念。對於專業分工的義涵，投信公司係以『投資』為公司主要專業核心，對於所發行之基金結算或是股務事務，應交予專業代理機構來協助投信公司運作。因此將繁瑣之基金結算作業委外結算，成為目前投信公司專注核心能力，降低營運成本以及簡化運作流程等的轉變型態的方向。
本研究提出之基金結算作業流程委外之方式，藉由探討個案投信委外前的決策與行動與實現委外後的成效與阻礙所得到結論：(1) 實施委外結算可降低營運成本(2)委外結算需與代理機構建立更完整的溝通模式(3)委外結算需增加IT協助(4)降低操作人員需求。

Since the government legally authorizes public opening of the first international securities and trust investment firm in 1983, the investment industry in Taiwan rapidly flourish. In its heights, an approximate of almost 45 investment firms had been established during that period. Hence, every investment firm has its own portfolio accounting department for net asset value (NAV) calculation of its series of funds.
Underlying asset for most of the funds are relatively similar. Therefore, investment firms need to purchase financial solutions and products to disseminate information such as the closing rates of stocks, bonds and exchange rates which are essential for the daily calculation of NAV.
There was no relevant software designed for the investment industry during those times. Most of the investment firms had to develop their own software until the emerging of some professional financial solution software company to which they rely on for the provision of services. Some of these investment firms start purchasing the software solutions developed by these software companies. Furthermore, due to the growth of the financial industry, acquisition and merging of small investment firms, the need for a technical innovation for structured system was emphasized. While ‘investment management is the core business of the investment firm, outsourcing of fund accounting and operation matters were the latest trend to reduce operational cost and simplify operational procedure.

This research focuses on methods of outsourcing fund NAV calculation and operational procedures. With intensive study on the planning, strategy and the actual result and obstacles of the outsourcing cases from several investment firms, I’ve therefore concluded: 1.Accounting clearing outsourcing can reduce operational cost2. Establishment of communication flow with the outsourcing agent is essential3.Intensive collaboration and assistance from the IT is essential for outsourcing of accounting clearance4. Reduction on the need of operational staff or manpower cost.

中文文獻
[1] 徐綺憶、王存國，「資訊系統委外程度之影響因素探討」，中原大學資訊管理學系、中央大學資訊管理學系碩士論文，2001。
[2] 林群國，「資訊委外成功因素之研究」，世新大學資訊管理學系碩士論文，2008。
[3] 張紹勳著，「研究方法」，滄海書局，2005。
[4] J. Brian Heywood，「企業外包致勝：高績效低成本的委外經營模式」，培生教育出版集團，2003。
[5] 游芷萍，「資訊系統服務委外之風險管理」，國立台灣大學會計學系碩士論文，2006。
[6] 林瓊瀛，「企業委外策略Step by Step」，會計研究月刊2月號（207）期。
[7] 李正和，「台灣地區投信公司競爭策略之研究」，國立政治大學經營管理碩士論文，2003。
[8] 林坤鎮，IOSCO「委外業務問卷調查報告」及「中介機構提供金融服務委外之原則」， 證券期貨月刊第二十六卷第五期，2008。
[9] 政府機關資訊業務委外推廣案，2003。
[10] 中華民國證券投資信託及顧問法。

英文文獻
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網路
中華民國證券投資信託暨顧問商業同業公會網站，http://www.sitca.org.tw。
行政院金融監督管理委員會，http://www.fscey.gov.tw/mp.asp?mp=2。
美商鄧白氏股份有限公司台灣分公司，http://www.dnbasia.com/tw/chinese/。
致遠會計事務所，http://www.ey.com/Home。