Agency bookkeeping refers to the act of an intermediary agency with chartered qualifications accepting entrustment to engage in accounting bookkeeping business for units that do not have the conditions to set up accounting institutions and accountants. Article 36 of the Accounting Law clearly stipulates: "If the conditions are not met, an intermediary agency engaged in accounting agency bookkeeping business shall be entrusted for bookkeeping". The Measures for the Administration of Leisure Agency Bookkeeping issued by the Ministry of Finance on June 22, 2005 stipulates: "An application for the establishment of an agency bookkeeping institution other than an accounting firm shall be approved by the financial department of the local people's government at or above the county level (hereinafter referred to as the examination and approval authority) and obtain an agency bookkeeping license uniformly printed by the Ministry of Finance." It can be seen that the agency bookkeeping business is an accounting service for accounting firms without additional application or approval. In the west, the market economy is highly developed, the social division of labor is very detailed, and financial agency and financial outsourcing are very popular. Since its establishment, many companies have entrusted their financial work to professional financial companies or accounting firms, which not only standardized their accounting and financial management, but also avoided many risks. At the same time, they get financial information and financial advice from professional accountants, and government departments also encourage the development of this industry and set up relevant supervision departments.

In China, although the rise of financial agency industry is only a few years, it has been quickly recognized by the market. Especially after China joined the WTO, the market economy developed rapidly. With its high-quality, flexible and efficient service, agency bookkeeping institutions are favored by more and more Chinese and foreign customers and are being accepted by more and more small and medium-sized enterprises. Especially with the development of market economy, the state's policy of encouraging private enterprises has been further deepened and expanded, and private enterprises have gradually developed and expanded. The vast number of private enterprises urgently need financial experts who are proficient in financial-related business, familiar with national policies and regulations, and can provide enterprises with high-level accounting and financial management. However, due to the shortage of high-quality accounting talents, wages and other objective conditions, many enterprises, especially small and medium-sized private enterprises, often fail to recruit accounting professionals that enterprises are fully satisfied with, which restricts the development of enterprises to some extent. On the one hand, agency bookkeeping is proposed for small and medium-sized units without accounting institutions and accounting personnel; On the other hand, carrying out agency bookkeeping business is also an effective way for small and medium-sized firms to survive and develop, which can open up new business sources for accounting firms and bring a number of regular customers.

Second, the advantages of developing agency bookkeeping business

Many small and medium-sized enterprises that have just been established will be fined by relevant departments because they don't understand fiscal and taxation laws, and they will be exhausted and overwhelmed when handling industrial and commercial tax-related matters. Some enterprises have been punished for failing to file tax returns within the prescribed time limit, and some enterprises have suffered losses because they have not registered tax in strict accordance with the requirements of the tax law or filed in accordance with the prescribed procedures, so they cannot enjoy preferential policies for tax reduction or exemption. All these require the accountants of small and medium-sized enterprises to be familiar with the relevant provisions of tax law and accounting on the one hand, and to make tax planning for enterprises on the other hand to save tax costs. In this case, if small and medium-sized enterprises choose an accounting firm as the bookkeeping agency, they can enjoy high-level and standardized accounting services and improve the efficiency of accounting work while reducing expenses and costs, which is conducive to strengthening the internal control level of enterprises and improving the overall management level, thus improving the economic benefits of enterprises. The author believes that the advantages of accounting firms in carrying out agency bookkeeping business mainly include the following aspects:

1. Technical advantages of talents. Accounting firms have a number of skilled certified public accountants, certified tax agents and accountants. After formal and systematic professional education, employees have been engaged in enterprise accounting and financial management for a long time, and can keep up with the changes of national fiscal and taxation laws and regulations in time. They have a deep knowledge and understanding of professional knowledge, have the professional experience of fiscal and taxation agents, are proficient in tax law and accounting knowledge, are familiar with the skills of standardizing tax avoidance, and can use new technical means such as computers or online bookkeeping to serve customers.

2. Quality and reputation guarantee. Accountants (including part-time accountants) recruited by the unit themselves generally do not bear losses if there are negligence or fault behaviors that cause losses to the entrusting unit, such as tax evasion and fines for delaying tax filing. If an accounting firm acts as an agent for bookkeeping, it may make corresponding provisions in the agency contract. If the accounting firm does not understand the tax filing period of the newly established enterprise, the fine for delaying tax filing shall be borne by the accounting firm.

3. The service charge is very low. Small and medium-sized enterprises set up accounting posts, and the salary of an accountant is generally around 2,000 yuan per month, excluding insurance expenses and welfare expenses such as "four insurances and one gold". The salary of the chief financial officer can reach 4,000 yuan per month. The accounting firm acts as the bookkeeping agent and pays the salary equivalent to one or less than one accountant. You can enjoy the professional services of multiple accountants.

Three. Contents and requirements of agency bookkeeping business

(1) service content

1. service object and scope. Accounting firms fully carry out agency bookkeeping business, covering all units that need separate accounting. The business scope is also quite six. We can provide accounting, tax declaration, internal control and other services according to the client's entrustment needs.

2 service mode. Agency bookkeeping can be divided into door-to-door delivery and door-to-door service Among them: delivery means that the customer sends the prepared original materials to the accounting firm or the personnel of the accounting firm to get the materials from the customer, and the accounting firm will keep accounts; On-site service means that an accounting firm assigns an accountant to a client unit to keep accounts. In the specific operation, the accounting firm can take appropriate measures according to the actual situation and the requirements of customers. Under normal circumstances, an accounting firm can arrange personnel to collect the bills made in the current month at the place designated by the customer, sort out the bills, communicate with the customers in time about the problems existing in the bills, and conduct accounting, accounting treatment and tax calculation. The accountant in charge of auditing should audit the results of accounting treatment, including the completeness and legality of bills, the correctness of accounting treatment, the legality of tax calculation and the checking of current accounts, so as to accurately evaluate the hidden dangers of customer accounting problems. After all accounts are verified, fill in the tax return form and communicate with customers about tax payment.

3. Operating expenses. Accounting firms can formulate charging methods according to various standards of agency bookkeeping business. For example, according to the industry category, output value, tax management requirements (small-scale enterprises or general taxpayer enterprises) and specific requirements of services of the entrusting unit, specific charging methods are formulated. In the specific collection, it can be negotiable according to the customer's requirements. Combined with the actual situation, it can be collected at one time for a fixed period (such as month, quarter, year, etc.). ) and in advance, can also be determined according to the size of business negotiation.

(2) Management requirements

1. Principle of agency bookkeeping. Practitioners of accounting firms should adhere to the principles of objectivity, fairness and confidentiality when carrying out agency bookkeeping business. Abide by accounting laws and regulations and the unified national accounting system, and perform their duties according to law; Obligation to keep confidential the business secrets known in the course of business execution; Refuse the false accounting treatment and provision of false accounting information prompted by the client that do not meet the requirements of laws and regulations; Be responsible for explaining the questions raised by customers about accounting principles.

2. Agency bookkeeping business management. An accounting firm shall establish a quality control system suitable for the agency bookkeeping business, formulate strict rules and regulations, and strictly review and check the exchange system; Formulate unified accounting procedures and rules. Accounting firms should take a serious and responsible attitude towards customers, conclude a standardized agency contract, strictly keep secret, and improve customer files to ensure the safety, integrity and confidentiality of customer accounting data.

3. Risk prevention of agency bookkeeping business. Legal risks should be considered when accounting firms undertake agency bookkeeping business. When undertaking agency bookkeeping business, we should carefully select the entrusting unit and sign an agency contract with the client to clarify the rights and obligations of both parties. The terms of the contract shall include the following contents: the entrusting party shall be responsible for the authenticity and integrity of accounting information; Clarify the transfer procedures and signing procedures of accounting vouchers; Requirements for preparing and providing financial and accounting reports; Requirements for keeping accounting files; Accounting handover matters that both parties should handle when the contract is terminated.