摘 要
代理记账作为一种新颖的会计解决方案和新的社会化会计服务项目，正被越来越多的中小企业主所接受，充当着众多中小企业的会计角色。对中小企业的发展起了促进作用，表现出其极大的优越性。由于代理记账不仅使企业可以把复杂繁琐的会计事务委托给专门机构，在财务管理中遇到疑难问题可以向代理机构咨询，而且较好地解决了中小企业及私营企业管理人才短缺的矛盾，使企业可集中精力于生产经营，因此，尽管代理记账问世时间不长，但由于其有较大的市场需求空间，代理记账机构倍增。但代理记账实践中仍然存在诸多的问题，应从多方面积极寻求对策，以促进代理记账行业的发展。本文首先介绍了代理记账的基本理论；然后对代理记账存在的问题及原因进行分析，最后，提出完善代理记账的对策。
关键字：代理记账；中小企业；现状；对策
ABSTRACT
Bookkeeping agency as a kind of new accounting solutions and new accounting service socialization project, is being more and more small business owners accepted, small and medium-sized enterprise ACTS as the role of accounting. The development of small and medium enterprises aided, showing its great superiority. Because not only can make the enterprise bookkeeping agency complex tedious accounting affairs entrusted to specialized agencies, in the financial management in difficult problem can meet to agency consulting, and better solve the small and medium enterprise and private enterprise management talent shortage of contradictions, and make the enterprise can concentrate on the production and business operation, therefore, despite bookkeeping agency published time is not long, but because it has large market demand space, bookkeeping agency institution multiply. But bookkeeping agency practice still exist many problems, we should actively seek countermeasures aspects, in order to promote the development of the industry of bookkeeping agency. This paper first introduced the basic theory of bookkeeping agency; And then the bookkeeping agency problems and the reason is analyzed, finally, puts forward the countermeasures of perfecting bookkeeping agency.
Key words: bookkeeping agency； Small and medium-sized enterprises； The present situation； Pr countermeasures
目录
1.1代理记账的概念…………………………………………………………………………………………………. 1
1.2代理记账的适用对象………………………………………………………………………………………….. 1
1.3代理记账的内容…………………………………………………………………………………………………. 1
1.4 代理记账的意义………………………………………………………………………………………………… 2
1.4.1有利于小企业节约费用支出………………………………… 2
1.4.2有利于小企业提高会计信息质量…………………………….. 3
1.4.3有利于小企业管理者专心生产经营…………………………… 3
2 国代理记账行业的现实状况及代理记账存在的问题………….. 3
2.1我国代理记账行业的现实状况……………………………………………………………………………. 3
2.2代理记账存在的问题………………………………………………………………………………………….. 4
2.2.1代理记账机构数量不足……………………………………. 4
2.2.2代理机构从业人员的素质不够理想…………………………… 4
2.2.3代理记账市场秩序混乱……………………………………. 5
2.2.4代理记账经营范围不规范………………………………….. 6
3.1代理记账业务被认知的程度不够………………………………………………………………………… 6
3.2对代理记账认识不足，不能吸引高素质人才………………………………………………………. 6
3.3相关政府部门对代理记账机构监管不力……………………………………………………………… 7
3.4代理记账中受托人法律地位没有得到彻底的解决……………………………………………….. 7
4.1支持代理记账行业的发展…………………………………………………………………………………… 7
4.2提高会计从业人员素质………………………………………………………………………………………. 8
4.3强化对代理记账机构的监督……………………………………………………………………………….. 8
4.4代理记账过程中受托人的法律地位应尽快明确…………………………………………………… 8
