浅论我国代理记账业存在的问题及解决对策学位论文.docVIP

中文摘要 随着经济的发展，代理记账行业不断发展，在当代的市场经济条件下，代理记账业务已经作为一种新的会计解决方案和社会性会计服务，也被越来越多创业者所接受，充当着众多中小企业的会计。但是，代理记账业在发展的过程中也不可避免地出现了许多问题，而在国外，代理记账已是非常普遍的会计解决方案：Abstract With the development of economy, bookkeeping agency industry development, in the contemporary market economy condition, bookkeeping agency business has been as a new accounting solutions and sociality accounting services, also by more and more many entrepreneurs, acted as accepted by small and medium-sized enterprise accounting.But,bookkeeping agency industry in the course of development also inevitably appeared many problems, while in a foreign country, bookkeeping agency is already very common accounting solutions. in this very common case, also not exactly like our bookkeeping agency industry that exist so many drawbacks, the reason is that their accounting system are perfect in the world, the more rigorous enforcement policy in China, it is relative to notch above. In order to solve the our country bookkeeping industry the existing problems, this article first to our country bookkeeping industry are analyzed, and especially for its existing problems of is expounded, and then puts forward relevant countermeasures, the hope can help chinese bookkeeping of industry development,make our country bookeepping angency company on the brand road. Key Words：agency accountingproblems, solutions引言 在当代经济的市场条件下，代理记账在国内外都已经非常普遍，但是在我国，代理记账业还是充当小企业会计的角色，管理制度还不完善，还是存在许多弊端，要使我国的代理记账业在今后能有较好的发展前景，现阶段我们必需要研究代理记账业所存在的问题并找出相应的解决对策。 1.代理记账业的相关研究综述 1.1 代理记账业的定义 代理记账是指将本企业的会计核算、记账、报税等一系列的会计工作全部委托给专业记账公司完成，本企业只设立出纳人员，负责日常货币收支业务和财产保管等工作。代理记账机构，是指依法经批准设立从事代理记账业务的中介机构。目前，代理记账机构主要包括代理记账公司、会计师事务所、具有代理记账资格的其他社会咨询服务机构等三类。代理记账机构从事代理记账业务必须符合财政部发布的《代理记账管理暂行办法》中的关于从事代理记账业务应具备条件的规定。代理记账机构根据委托，代表委托人办理下列业务：一是办理会计核算业务。根据委托人提供的原始凭证和其他资料，按照国家统一的会计制度的规定，进行会计核算，包括审核原始凭证、填制证账凭证、登记会计账簿、编制会计报表等;二是定期向政府有关部门和其他会计报表使用者提供会计报表;三是定期向税务机关提供税务资料;四是承办委托人委托的其他会计业务。 代理记账作为一种社会性会计服务，有其自身的特点和职能。在国外，代理记账已是非常普遍的会计解决方案，但在我国还是新事物，其职能和优势还没有充分发挥。现阶我国代理记账行业主要充当着中小企业会计的角色企业不配备专职会