浅议我国代理记账业务存在的问题与对策毕业论文.doc

浅议我国代理记账业务存在的问题与对策 摘要:代理记账就是企业将公司财务管理委托给代理记账机构进行管理。代理记账虽走进多数企业，但我国仍有一部分小企业坚持传统“财不外露”的思想，不公开财务，也不接受代理记账，严重影响了税收征纳以及会计信息质量,代理记账在税收征纳起到关键性的作用，因此代理记账的研究意义非常重大。本文讲述了代理记账的发展历程，提到代理记账行业遇到的一些困难问题以及解决方案。希望本文对代理记账的分析和对问题改进的方案，能够对中小企业在处理代理记账服务问题时有一定的帮助。本文的创新之处在于根据代理记账的背景和所处的社会环境下进行研究，进而对我国代理记账的健康发展提供解决方法。 关键词：代理记账；问题与对策；会计 Abstract: Bookkeeping agency refers to the approved to set up the intermediary agencies engaged in accounting bookkeeping agency business accept the entrustment of an independent accounting unit. Bookkeeping agency management method has been implemented in China for many years, but there are still quite part of the small business is influenced by traditional thought of wealth is not exposed, neither shall set up account, also dont use bookkeeping agency, seriously affected the quality of accounting information, also affected the hotline. Bookkeeping agency, the small enterprises more solid economic foundation, but bookkeeping agency was not comprehensive development in our country, there are all kinds of problems. This paper briefly discusses, first of all to generalization of a series of bookkeeping agency in our country, secondly, the current situation of the bookkeeping agency industry of our country, again according to the status quo analysis problem of bookkeeping agency industry in our country, finally puts forward some solutions to these problems. Hope this article on the analysis of existing problems of bookkeeping agency put forward the corresponding suggestion, finally can for small and medium-sized enterprises in the process of bookkeeping agency to implement aspects of help. Keywords：Bookkeeping Agency；Problem Countermeasure；accountant 目录 一、引言 1 二、代理记账的概述 1 3.1代理记账的概念 1 3.2代理记账的业务范围 2 3.3代理记账行业的发展史 2 3.3.1代理记账的历史 2 3.3.2代理记账的未来 3 三、我国小企业代理记账的现状分析 4 3.1我国代理记账的行业规模 4 3.1我国代理记账的注册资金规模 5 3.3我国代理记账的人员规模 7 3.4我国小企业会计信息质量 8 3.5代理记账的专业性和安全性 8 四、我国代理记账行业当前业务存在的问题 9 4.1我国代理记账机构监管松懈 9 4.2我国代理记账的认知度低 9 4.3我国会计业务与小企业经营管理活动脱节 10 4.4我国政府重视相对不够 10 五、我国代理记账行业当前业务