关于中小企业代理记账问题的分析.docxVIP

PAGE 9 PAGE 目录 5667 前言 2 14977 一、代理记账机构的简要概述 2 25747 （一）代理记账机构设立条件及规模 3 4573 （二）代理记账机构的主要业务 3 15982 （三）代理记账机构两种经营模式 3 13987 二、代理记账行业存在的问题 3 17081 （一）企业财务意识淡薄 4 13574 （二）代理记账机构存在大量不规范操作 4 31842 （三）政府相关部门对代理记账的监管不到位 5 26042 三、解决问题的措施 5 23768 (一)加强我国中小企业内部建设 5 18873 （二）提高代理记账行业的服务质量，明确发展方向 6 2392 1、加强代理记账机构的内部控制，提升服务意识 6 234 2、明确代理记账机构的发展方向 6 23384 （三）政府部门要一手抓管理，一手抓服务 7 6991 四、结论 8 30102 参考文献 9 关于中小企业代理记账问题的分析 摘要 代理记账主要是指代理记账公司、企业管理咨询公司、会计师事务所等中介机构接受独立核算单位的委托，对其进行账务处理和财务指导的一种中介服务。然而，由于我国的代理记账行业刚发展二十几年，在对于它的法规、指导、监督和政府提供的便利上还有很多不完善的地方。全文从代理记账机构的视角出发，简单介绍了相关法规，中小企业代理记账的必要性，代理记账机构设立的条件、规模、业务、经营模式等，进而指出代理记账机构现存的问题，并以中小企业、代理记账机构本身、相关政府部门为落脚点提出相关解决措施。 关键词 代理记账机构 ；会计核算；法律责任 ；行业管理 The Analysis of the Problem of Accounting for Small and Medium Enterprises Abstract Agents are mainly referred to as accounting agency, enterprise management consulting firm, accounting firm and other intermediaries to accept the independent accounting unit commissioned by its accounting and financial management of an accounting intermediary services. However, there are many problems in the process of development, as a new thing in the process of legislation, execution, supervision and so on. In this paper, small and medium enterprises specifically do not have to set up accounting institutions but need to account for small and medium enterprises. This paper introduces the feasibility of the relevant laws and regulations, the conditions of agency accounting, the conditions, scale, business and business model of the agency accounting institutions, and then points out the problems existing in the agency accounting institutions. Small and medium enterprises, agency accounting institutions themselves, the relevant government departments for the foothold of the relevant measures to help in order to effectively help the growth of small and medium enterprises. Keywords agent accounting institutions; accounting; legal liability; industry management 前言 代理记账除了做