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Abstract

The article shows the role of accounting outsourcing in the general accounting system of the enterprise, the prerequisites for its appearance in the accounting system are studied. Both positive and negative aspects of accounting outsourcing are investigated. The types of services listed in the general form of accounting outsourcing are listed. Also listed are the reasons that prevent the use of outsourcing. The benefits of outsourcing are obvious, but outsourcing is not so widespread in Kazakhstan as abroad.