北京代理记账分享代理记账八大问题及五大注意事项

Beijing agency bookkeeping sharing of eight major issues and five points of attention

1、对于《会计法》代理记账的宣传力度不够，造成许多小型经济组织、代理记账特别是广大的个体工商户，对“代理记账”知之甚少，认识不足，理解不够。

1, the "accounting law" bookkeeping propaganda is not enough, resulting in many small economic organizations, especially the bookkeeping of individual industrial and commercial households, "bookkeeping" are poorly understood, lack of knowledge, lack of understanding.

2、对于“代理记账”的措施不是很得力。当前对于应当委托代理记账的小型经济组织和应当建账的个体工商户而言，主要存在两方面的问题，一是应当建账而不建账的现象十分普遍，二是许多“受托代理记账人”不具备合法资格。这不仅干扰了法律的严肃性，而且容易派生出许多其他问题。

2, for the agency bookkeeping measures are not very effective. The small economic organization shall entrust the bookkeeping and shall prepare the individual industrial and commercial households, there are two major problems, one is to keep accounts without the accounts of the phenomenon is very common, two are many "fiduciary agent" does not have the legal qualifications. This not only interferes with the seriousness of the law, but also easy to derive a number of other issues.

3、在代理记账法律关系中，委托人与受托人的不签定委托合同，发生纠纷时争议很大。

3, in the legal relationship between the agent, the principal and the agent of the contract without signing a contract, a lot of controversy.

4、代理记账机构潜力未充分发挥。代理记账机构的数量在不断增加，但整体规模普遍较小，代理业务范围不宽。真正能提供受托单位会计核算、税收筹划、纳税申报、内部审计、工商税务注册年检、财税咨询等全方位会计服务的机构很少。

4, the agency has not fully play the potential of the agency. The number of agency bookkeeping institutions is increasing, but the overall size is generally small, the agency business scope is not wide. Real can provide the entrusted unit accounting, tax planning, tax returns, internal audit, business tax registration, tax consulting and other services in a full range of accounting services.

5、代理记账机构设立不规范。代理记账机构必须有3名以上持有会计从业资格证书的专职从业人员，且主管代理记账业务的负责人必须具有会计师以上专业技术职称资格。但实际执行中，相当部分的代理记账机构不符合此规定。

5, the agency set up a bookkeeping agency is not standardized. The agency must have more than 3 full-time employees holding the qualification certificate of accounting, and the person in charge of the agency bookkeeping business must have the professional qualifications of the accountant or above. But in the actual implementation, a considerable part of the agency bookkeeping agency does not meet the requirements.

6、代理记账机构内部管理混乱。实际执行中很多代理记账业务操作不规范、内部管理制度不健全现象十分普遍，部分代理记账机构的内部管理制度即使制定也是形同虚设。

6, agency internal management confusion. The actual execution of many bookkeeping business operations are not standardized, unsound internal management system is a common phenomenon, part of the agency bookkeeping institution's internal management system even though the development is useless.

7、代理记账机构执业质量不乐观。会计核算方面尚存在许多不规范之处，一些会计核算未能以权责发生制为基础，对所代理公司未按《公司法》计提法定公积金、法定公益金的现象也较普遍，代理编制的年度财务会计报告都只有基本会计报表，均未按制度规定的要求提供会计报表附注的内容等。

7, agency accounting agency is not optimistic about the quality of practice. There are a lot of accounting irregularities, some not accounting on the accrual basis, the agent of the company according to the "company law" provision of statutory reserve fund and statutory welfare fund phenomenon is common, the annual financial accounting report compiled by the agency are only basic accounting statements are not according to the provisions of the system for the contents of the accounting statements.

8、是代理记账业务收费标准混乱。在收费标准上，各家代理记账机构悬殊较大，有些代理记账机构甚至通过低价进行恶意竞争，还有部分代理记账机构自身的经营收入核算不规范，隐匿收入现象也较普遍。

8, is the agency bookkeeping business fees standard chaos. The charges, the agency bookkeeping institution of large difference, some bookkeeping agency or even malicious competition by price, and operating income accounting bookkeeping agency itself is not standardized, hidden income phenomenon is also common.

代理记账五大注意事项

Agency bookkeeping five major considerations

1、有些代理记账公司没有与委托单位签订正式的委托代理合同，对双方的权利、义务缺少明确的规定，在实际工作中遇到异议时，往往无法分清责任。因此在选择代账公司的时候，企业就要更加谨慎。

1, some agency bookkeeping company has not signed a formal contract with the principal agent, the rights and obligations of the two sides of the lack of clear provisions, in the actual work of objection, often can not distinguish the responsibility. Therefore, in the choice of behalf of the company's time, the enterprise should be more cautious.

2、个别“代理记账公司”没有代理记账资质（市财政局批准的代理记账许可证），发生问题时逃避责任，损害委托单位的利益。这也是小企业在选择代账服务公司时必须要注意的事项。

2, individual "acting charge to an account" does not have acting charge to an account aptitude (the agent that is approved by City Bureau of finance to charge an account), when problem happens, avoid responsibility, harm the interest of entrust unit. This is also a small business in the choice of service companies must pay attention to the service company.

3、财务软件需要到财政局备案方可使用，有的代理记账单位没有采用财政部批准的财务软件来替代手工记账。

3, the financial software needs to be used by the Financial Bureau for the record, some of the agency accounting unit does not use the financial software approved by the Ministry of finance to replace the manual accounting.

4、会计资料交接麻烦、不够规范。代理记账单位在接受委托单位的会计原始凭证及资料时，没有办理交接手续，发现遗失或毁损时无法查找。

4, the transfer of accounting information is not standardized. When accepting the original accounting documents and materials of the principal units, the agency has not handled the handover procedure and found that it is not able to find the lost or damaged.

5、代理记账单位通常是定期或定时上门服务，日常业务可通过电话沟通，会计不是随时在单位办理和咨询业务。

5, agency bookkeeping units are usually regular or regular on-site service, daily business can communicate by telephone, accounting is not readily available in the unit for and consulting business.