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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

2014年最新文献翻译,中文译文3300字,专业翻译,保证质量。

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 "win-win" has given rise to a business growth.

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 "outsider" to be bookkeeping agency accounting returned for correction of complement of the original documents not be corrected timely

2014年最新文献翻译,中文译文3300字,专业翻译,保证质量。

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 res …… 此处隐藏：12168字，全部文档内容请下载后查看。喜欢就下载吧 ……