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文献出处: Martin, D. Electronic Currency and Currency Policy: The Perspective of Internet Financial [J]. The Journal of International Finance, 2014, 31(5): 51-60. （声明：本译文归百度文库所有，完整译文请到百度文库。） 原文

The research of enterprise bookkeeping agency under the market orientation

environment Author: Martin, David

Abstract

Bookkeeping agency refers to an individual or an accounting firm, intermediary institutions to small enterprises as the object of service include tax, accounting, billing and accounts and other business agents. Small business growth in actual business requirements, make bookkeeping agency industry more widely, but there are lots of disadvantages in the practical work. This paper analyzes the current market economy condition the necessity and existing problems of the bookkeeping agency, and finally puts forward to some countermeasures of standardized management, bookkeeping agency to regulate the behavior of bookkeeping agency, promote the healthy development of bookkeeping agency business.

Key words: Bookkeeping agency; Problem; countermeasures

1 Introduction

In recent years, with the development of economy, small businesses have increased rapidly in quantity, but because of less investment, small size, small in volume, the financial organs, set up in the small businesses generally no don't hire full-time accounting, but the entrusted agency to manage the daily accounting business accounting company, bookkeeping agency also because of low cost, professional services, improve the enterprise accounting information quality, standardize the accounting work, by a great number of small business operators. But because of the development is not perfect, there are lots of problems for current account service field, this paper take the bookkeeping agency benefits and disadvantages of small business and the development of bookkeeping agency

business.

2 The problems of bookkeeping agency

2.1 Small and micro enterprises choose bookkeeping agency to reduce costs and tax savings

In general, small businesses with less money, especially the development of processing enterprises in the early stages of relatively small amount of money is tight affairs, make the enterprise have to try to reduce the number of special financial personnel, specialized accounting department set up on the one hand, increase daily pay cost and management cost, at the same time, also increased the accountants follow-up education of extra spending, don't have to take the caused by the flow of the accounting personnel's potential economic losses. Hiring bookkeeping agency personnel cost far less than hiring a full-time accounting personnel salary; Another aspect, by hiring a bookkeeping agency accounting can also get more professional service, regular bookkeeping agency company in general, by the rich working experience in accounting or after, can comprehensive knowledge of accounting and tax personnel, this part of the staff can use their mastery of the financial, accounting, tax and so on various aspects of knowledge and experience, the more difficult could be properly deal with financial problems, solve all kinds of accounting problem of the enterprise, which can greatly reduce the financial risk of the enterprise most. The convenience of the \

2.2 Bookkeeping agency needs to be further improve the quality of the accounting information

The absence of financial stewardship, in general, bookkeeping agency accounting does not participate in the enterprise daily management activities, only according to the accounting treatment of accounting information provided by enterprises, due to the lack of accounting knowledge, provide true, reliable and incomplete original vouchers or other accounting information cannot be objectively reflect the financial position of the enterprise; In addition, because the accounting bookkeeping agency is \correction of complement of the original documents not be corrected timely

supplement, requires the accounting information is often in an inactive state, especially many enterprises cash management confusion, out of trust issues, corporate cash receipts and cash disbursements of subsidiary ledger is difficult to more detailed records and inform the bookkeeping agency personnel, to a certain extent can cause distortion of accounting information. Some small businesses for their own interests, some illegal, false invoice or false evidence to provide bookkeeping agency personnel, according to these illegal accounting, accounting information cannot be with reference value for information users to provide financial analysis data, the reflection of accounting and supervision is not very good guarantee, and some bookkeeping agency company in order to get the client approval obtained better economic benefits, there is excessive to cater to the circumstances of the demand of the enterprise. 2.3 The power and responsibility is not clear and lack of oversight

Responsibility and obligation of the client and agency bookkeeping institutions need to indicate in the agent contract, and even some non-standard bookkeeping agency company and the client is only oral agreement and did not sign a written contract, the responsibility and obligation between the two sides not clarity often is the main reason for the disputes and conflicts, problems arise when the agent is often difficult to get legal protection. Bookkeeping Agency Company from their own interests, formulate favorable terms, problems arise, and bookkeeping agency company often can evade responsibility.

3 Suggestions about small business bookkeeping agency business

3.1 Strengthen the supervision of the competent financial and tax departments and regulating the behavior of bookkeeping agency

Financial, taxation, industry and commerce and other relevant departments have regulatory responsibility for small businesses. First, guide the correct understanding, small business to entrust the content, procedure, responsibility and controversial content specification. Small micro enterprise is the consignor of bookkeeping agency activity, as the principal part of accounting to make the enterprise to realize the importance and necessity of real financial data provided, only from the data source codes, bookkeeping agency personnel to real financial accounting, bookkeeping

agency can truly out of a standardized development road. Therefore, the relevant functional departments should actively play its function, to encourage small miniature enterprise through the business accounting, bookkeeping agency way also should actively guide them correctly understand bookkeeping agency work.

Second, the agency bookkeeping institution and its supervision and control of accounting behavior, the relevant functional departments to from the perspective of the whole account service industry development, strengthen the legislative regulation of agency bookkeeping institution. For bookkeeping agency work norms and business process from the legal level to strengthen the guidance, make bookkeeping agency work laws, such as industrial and commercial registration, tax return and dealing with specific business, to strengthen the regulation of agent of both sides. As well as the small business accounting bookkeeping agency to actual filing system, the financial department is responsible for the agent accounting qualifications, professional level, generation of accounting work, such as inspection regulation, can according to the size of the enterprise's daily business charge a fee, led by functional departments recruitment agency accounting personnel to the society, for its jurisdiction within the scope of the small and medium-sized enterprises to provide bookkeeping agency services, agency is responsible for the accounting personnel to the financial department at the same time and small businesses, so as to strengthen and regulate the behavior of bookkeeping agency.

3.2 Clear responsibility, avoid artificial risk

Entrusted agency enterprises and bookkeeping agency organizations need to be in the form of a written contract scope and responsibilities clear specification agent. Provider of enterprise as the original accounting information, accounting data, has the responsibility and obligation to accounting personnel to provide complete and comprehensive legal, accounting information, accounting treatment is for the specific accounting one. For entrusted units, bookkeeping agency institutions must emphasize the accounting information should be provided by the real and effective, must according to the statistics provided by the accounting accounting and tax return in a timely manner. In order to prevent business accounting disputes in the process as early

as possible, must be in front of the business process, detailed account service contract with the client, so that accounting items and contents for strict standards and audit. 3.3 Improve the professional quality, improve their vocational level, set up the agent for the brand image

Bookkeeping agency institutions, need reasonable planning agency business, expand the business scope, improve the quality of bookkeeping agency, set up the agent for the brand image. Bookkeeping agency institutions only find a suitable for their own development path can go further. Generally speaking, the agency bookkeeping institution itself have financial, accounting, tax, and other aspects of professional talents, and just small micro enterprise need, accompanied by national grass-roots management organizations improve the demand for accounting professional knowledge, as well as the rapid development of micro, small and medium enterprises, bookkeeping agency institutions has brought unprecedented opportunities for development. How to form has its own characteristics of the development strategy, is the top priority. The content of the first services should be distinctive, bookkeeping agency focused on accounting, can be in charge to an account at the same time play to the role of the financial stewardship, real-time financial analysis, financial data show the influence of enterprise management, enterprise managers to pay more and more attention to the role of accounting, realize the Numbers behind the accounting data. Enterprise service object characteristic, according to the characteristics of the agency itself, select one or several industry development, improve the standard of service, so as to improve the visibility of the inside the industry, only after an industry more visibility, can further cooperation with large and medium-sized enterprises, so as to improve their profitability and industry recognition, in short, bookkeeping agency institutions need to business types, scope, personnel management, and other comprehensive plan as a whole, reasonable operation, bookkeeping agency personnel should strengthen professional learning, improve the ability of bookkeeping agency business, clear accounts accounting is the integrity of the enterprise accounting information true and directly responsible. 3.4 Perfect agency bookkeeping institution of internal management, improve service