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1、【摘要】随着社会的发展，近几年来中小企业队伍的不断发展壮大，代理记账作为一种新的会计解决方案和新的社会化会计服务项目，正被越来越多的中小企业所接受，充当着众多中小企业的会计角色。因此代理记账的内容优势、发展现状趋势及对、解决代理记账发展过程中存在的问题的相关分析是值得广泛探讨的。而投资环境的优化、经济政策的宽松使中小企业的数量迅猛增加，代理记账公司因其专业性和全面性深受企业的欢迎，所以代理记账行业的利弊、发展前景、在竞争中如何扬长避短，是值得中小企业及代理记账行业深思的问题。本文先对代理记账及其代理记账行业做了简要的介绍，而后对目前代理记账行业的现状做了简
2、要的介绍及分析，从而说明了代理记账行业存在的意义并指出了当前我国代理记账行业在发展中存在的一些问题，且针对这些现实中的问题提出了几点完善性对策，相信如果代理记账存在的问题能够得到解决，代理记账在未来的发展是可取的，前景是广阔的。关键词：代理记账；代理记账机构；发展弊端；对策【Abstract】Inrecentyearswiththedevelopmentandexpansionofsmallandmedium-sizedenterpriseteam,accountingagentsasanewaccountingsolutionsandnewsociala
3、ccountingservices,ismoreandmoresmallandmedium-sizedenterprisestoaccept,asmanysmallandmediumenterprisesaccountingrole.Therefore,accountingagentscontentadvantage,developmenttrendsandtosolvetheactingchargetoanaccount,theexistingproblemsinthedevelopmentprocessofrelatedanalysisisworthw
4、idelydiscussed.Whiletheimprovementoftheinvestmentenvironment,theliberaleconomicpoliciesofsmallandmedium-sizedenterprisesmakerapidincrease,agentbillingcompanybecauseofitsprofessionalandcomprehensivewelcomedbyenterprises,sotheagencybookkeepingindustryadvantagesanddisadvantages,devel
5、opmentprospects,incompetition,howtofosterstrengthsandcircumventweaknesses,itissmallandmediumenterprisesandagentaccountingindustryproblem.Thisarticlefirsttobookkeepingandaccountingagentindustryisbrieflyintroduced,andthenonthecurrentaccountingagentindustrypresentsituationtomakethebr
6、iefintroductionandanalysis,thusillustratingthebookkeepingindustryexistencepointedoutcurrentourcountryaccountingagentindustryinsomeproblemsinthedevelopmentof,andresponsetothesepracticalproblemsputsforwardsomeimprovementmeasures,believethatifbookkeepingproblemscanbesolved,actingchar
7、getoanaccountinthefuturedevelopmentisdesirable,theprospectisbroad.Keywords:Actingaccounting;theagencybookkeepinginstitution;developmentmalpractice;Countermeasures目录1.引言-----------------------------------------------------------62.文献综述代理记账行业的研究现状---------------------------------62.
8、1代理记账----------------------------
