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下面为大家整理一篇优秀的assignment代写范文- Agent Bookkeeping Industry Development，供大家参考学习，这篇论文讨论了代理记账行业发展。代理记账是指经批准设立从事会计代理记账业务的中介机构接受委托办理会计业务。尽管近几年代理记账行业取得了很大发展，但仍然存在诸多问题。代理记账机构设立资格合法性得不到保障。按照规定，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，相当比例的代理记账机构不符合此规定。

Agency bookkeeping refers to the approval of the establishment of accounting agencies engaged in bookkeeping business intermediary agencies accept entrusted to handle accounting business. From 1994, the Ministry of Finance issued the "interim Measures for bookkeeping administration" to make clear provisions on agency bookkeeping work, after more than 10 years of development, the agency bookkeeping industry gradually on the normal track, but the operation of the problem is also increasing. How to solve these problems effectively has become a pressing issue for the further expansion of the agency bookkeeping industry and its orderly development.

Has played an active role in promoting the development of SMEs. Since reform and opening-up, through deepening the reform and transformation of the management mechanism, the small and medium-sized enterprises have been developing and expanding in our country, the overall quality and the comprehensive benefit have been improved, and the position and role in the national economy have been further enhanced, especially in alleviating the employment pressure, active market and maintaining social stability. Taking Jiangsu province as an example, by the end of 2010 the number of enterprises in the province reached $number, while the SME Bureau of Jiangsu Province pointed out that the number of SMEs accounted for 99%. However, a large number of SMEs due to small scale, human resources shortage and other reasons, the level of accounting work is generally low. In order to meet the needs of development, nearly 70% of small and medium-sized enterprises choose to purchase Agent bookkeeping services, to promote the agent accounting market demand is expanding. In this environment, many agency bookkeeping agencies emerged, and with the state and local governments to support the growing efforts of small and medium-sized enterprises, this demand is still expanding. Because the agency bookkeeping is effectively easing the contradiction between the small and medium-sized enterprise accounting management talent shortage, to meet its normative accounting and financial and tax agency services strong demand, in order to promote the healthy and rapid development of small and medium-sized enterprises made an important contribution.

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The scale of the industry is growing. With the rapid development of economy and the increasing demand of agent bookkeeping market, especially in the more developed regions, the scale of agent bookkeeping industry has been developed and expanded. For example, the agency bookkeeping industry in Beijing has been growing rapidly in recent years, with the number of institutions increasing at more than 100 a year, and by the end of 2010, the agency's bookkeeping agencies have reached thousands. Also such as, Nanjing agent bookkeeping industry has also been a considerable development, the city has more than 200 agencies in the financial sector has received the agency bookkeeping license, and an average of more than 30 new year. In addition, there are more than 160 accounting firms and tax offices are part of the agency bookkeeping work. After many years of market cultivation, incomplete statistics, now 70% of small and medium-sized Enterprises have accepted the agency Bookkeeping service mode.

The industry management gradually receives the attention of the government departments at all levels. In 1994, the Ministry of Finance issued the "interim measures for the management of bookkeeping" for the first time clear that, where there is no full-time accounting staff conditions of small economic organizations, should be accounts industrial and commercial enterprises, such as, should be entrusted to bookkeeping companies, accounting firms or other social advisory services, accounting business. The 1999 revision of the "Accounting law" also stressed that the establishment of accounting institutions do not have the conditions of the units, should be authorized to establish the accounting agency bookkeeping business intermediary agency bookkeeping. The promulgation and implementation of these laws and regulations makes the bookkeeping become an inevitable choice for the small and medium-sized enterprises to solve the accounting needs. Promulgated in 2005, the implementation of the "Agent bookkeeping management measures", more comprehensively on the agency bookkeeping work has been standardized, and has been different degrees of promotion and implementation, agent bookkeeping market management efforts continue to increase. As far as the whole country is concerned, there are more than 10 provinces and cities that have issued documents to standardize and strengthen the development of bookkeeping industry, especially in Beijing, Shenzhen, Xiamen, Chengdu, Harbin and Suzhou Industrial Park and other places are representative.

The degree of industry management Informationization has been improved. In the whole society informationization degree day by day, the agent bookkeeping profession management also cannot leave the informationization. Xiamen Municipal Bureau of Finance issued a "Fujian province, Xiamen Municipal Finance Bureau to promote the accounting agency bookkeeping industry in order to develop in a number of views", it further strengthens the supervision and management of the accounting agency bookkeeping industry in Xiamen, promotes the standardizing practice of the agency bookkeeping agency, and puts forward that it should implement the function of online examination and approval, play the role of network platform, To realize the full network of application, audit and approval of the agency, the network management can be realized effectively, and the management of the agent bookkeeping industry in each district will be monitored in real time through the agent accounting net platform. Nanjing Municipal Bureau of Finance in 2007 began to implement the online administrative examination and approval of accounting qualifications, and the implementation of record management system, every year through the network to publish agency bookkeeping record registration status.

Although the agent bookkeeping industry has made great progress, but has to admit that the agency bookkeeping industry is still in the growth stage, the development process still has many problems.

The legality of the establishment of the bookkeeping agency is not guaranteed. According to the regulations, the agency must have more than 3 full-time employees with Accounting qualification certificate, and the person responsible for the bookkeeping business must have the above professional technical title qualification. However, in practice, a considerable proportion of agency accounting agencies do not meet this requirement. Incomplete statistics, a city has not received or after examination failed to obtain the qualifications and is operating the agency accounting agencies about 350, the orderly development of the industry has caused great hidden trouble. In addition, the financial department can not effectively carry out the control of some agency bookkeeping agencies through fraud to obtain the agency bookkeeping qualification, or after the legal way to obtain the agent accounting qualifications after the change no longer meet the conditions and timely record registration.

The agency bookkeeping agencies are generally small in size, single in Business and short in duration. At present, the agency bookkeeping agencies are generally small scale, the scope of agency business is narrow, not to give full play to their potential, taxation integration service advantages to be excavated. The scope of agency business is mostly confined to the simple accounting and agency tax declaration, less extended to tax planning, internal audit, tax consulting and other higher-level service areas. In this case, the agency bookkeeping agency's business space is small, many agencies acting customers less than 10 households, the annual business amount of less than 100,000 yuan, the survival pressure is very big. In addition, the level of internal management is generally low, some agency bookkeeping agencies because of mismanagement, business atrophy and soon die.

The agency bookkeeping agency has a low quality of practice. According to the regulations, the agency must have a sound bookkeeping business norms and financial accounting management system, but in reality, many agency bookkeeping agencies do not standardize business operations, internal management system is not perfect, or the system is sound but nominal, seriously affecting the overall quality of practice, mainly in the accounting basic work is relatively weak, Accounting is not standardized and so on.

The agent bookkeeping industry is showing a disorderly competition. The lack of legal qualifications of institutions or individuals with low cost participation, the Department does not have a unified pricing price, for the solicitation of business, to maintain survival and blindly lower prices of the behavior is common. In charge of the standard, the agency bookkeeping agencies are big disparity, some agencies even through the low price of malicious competition, there are some agency bookkeeping agencies own operating income accounting is not standardized, hidden income phenomenon is also more common, to the agent bookkeeping industry development has caused adverse effects.

Throughout the above problems, the reasons are no less than the following: One is not enough publicity, the community also lacks a correct understanding of the agency bookkeeping. The minority agency bookkeeping agency is equal to the social part-time accountant or the improper proxy behavior, to the proxy bookkeeping to produce the repulsion sentiment. Some agencies in order to attract business, and the client collusion in the manufacture of false accounting information, to a certain extent, also damaged the agency bookkeeping industry public image. Second, the industry supervision is weak. Because the financial sector management means is relatively weak, at present in many places, the agency bookkeeping agency after the financial department approval establishment, basically free in the financial Department of Business Supervision. At the same time, the mechanism of punishment and withdrawal is unsound, agencies and individuals who do not have the agency's bookkeeping qualifications, who violate the profit-making activities, are not punished properly, the institutions which are no longer eligible, cannot be found and canceled by the competent departments in time, and the quality of the practice is not effectively supervised. Third, the overall quality of employees is not high. Agent bookkeeping industry small scale, relatively low income, the attractiveness of high-quality accounting talent is not strong. At the same time, due to lack of targeted system training, the existing agency bookkeeping practitioners knowledge structure aging, it is difficult to fully understand the accounting reform and new standards, the new system spirit, to a certain extent affect the quality of employment.

Facing the problems in the development of the agency bookkeeping industry, from the agency bookkeeping agencies, two aspects, external supervision and industry self-discipline two-pronged approach, to increase the strength of industry integration, the establishment of standard work Guide, the unification of fee standards, the introduction of relevant evaluation and promotion mechanisms, the establishment of industry associations, strengthen self-discipline, In the nationwide training a group of well-known agent bookkeeping agencies, set up industry benchmarking, leading the industry's benign development.

First of all, cultivating a good industry development environment is the foundation. On the one hand to improve the relevant laws and regulations, to give the agency bookkeeping industry to develop sufficient legal support. Relevant departments should actively formulate relevant regulations and their implementation rules, to clarify the rights and obligations of the two parties, to help both parties to clarify their respective legal responsibilities in the form of contracts, to further standardize the establishment, examination and approval, record management, business management, etc. on the other hand, the financial department as the Department of Business in the agent bookkeeping industry, We should actively play the role of supporting and guiding, vigorously carry out publicity, and gradually eliminate the misunderstanding of bookkeeping in the community, improve the practice of the industry environment. In addition, the Government should increase policy support, in the initial stage of the agency bookkeeping agencies can be appropriate to give preferential policies on taxation, strengthen the business training of bookkeeping practitioners, consider the agency bookkeeping services into the scope of government procurement, expand the scope of agency bookkeeping services, support the guidance of accounting agency bookkeeping agencies bigger and stronger, To better provide tax services for SMEs.

Secondly, it is the key to strengthen the construction of the industry itself. Materialist dialectics holds that internal cause is the foundation of the existence of things and plays a decisive role in the development of things. Therefore, the agency bookkeeping industry in addition to the government departments to strengthen the supervision of external forces to standardize the practice, but also to continue to strengthen their own construction, to seek a longer-term development, this should be from the agent bookkeeping of the entire industry, agency bookkeeping agencies and accounting practitioners three aspects of consideration. The first is the establishment of the agency Bookkeeping Industry Association, by the industry association to establish the industry business enterprise conduct standards and control mechanisms, to promote the industry to operate among enterprises, cooperation and mutual supervision, and strengthen the self-discipline of the industry. At present, Nanjing and other places have set up the establishment of accounting agency Bookkeeping Industry Association; second, the agency should establish and perfect the bookkeeping business standards, financial accounting management system and internal management system, standardize practice behavior, improve service quality. At the same time, we should strengthen the service consciousness, pay attention to training talents, expand the scope of business, and in earnest carry out the bookkeeping business, provide high quality and financial advisory services to the SMEs, and improve the quality of accounting practitioners. Through strengthening the business training and professional ethics education of the staff of the agency bookkeeping agency, the overall quality and quality of the practitioners of the agency bookkeeping agencies should be improved.

Thirdly, strengthening administrative supervision is the guarantee. On the one hand, the financial departments should actively carry out investigation and research on the living environment, the quality of practice, the structure and quality of employees, and so on, and on this basis, speed up the pace of institution-building, study and formulate the overall plan and concrete measures to strengthen the industry management, Further refine the relevant regulations and requirements for the management of the bookkeeping industry; On the other hand, we should also strengthen the record-keeping management of agency bookkeeping agencies, carry out regular quality inspection, comprehensively and timely grasp the operation and development status of the agency's bookkeeping agencies, qualification conditions and self-discipline, and strengthen the supervision, and establish a sound punishment and exit mechanism. Promote the healthy and orderly development of agency bookkeeping agencies.

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