中小企业代理记账外文文献翻译2014年译文3100字

文献出处: Mendel B. The Research of Bookkeeping Agency in Small and Medium Sized Enterprise [J]. Journal of Investment Consulting, 2014, 13(1): 33-49. （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 Bookkeeping Agency in Small and Medium Sized Enterprise

Mendel B

Abstract

Bookkeeping agency is a kind of accounting solutions, it provides the basis of accounting services for small and medium enterprises \and medium-sized enterprises to choose acting book-keeping services, can at the same time of saving the cost of accounting, enjoy a high level of professional accounting services all the way, give full play to the professional advantages of financial and accounting team of the company, reduce the risk of the fiscal and taxation, to promote enterprise development\as a kind of new solutions and new social accounting services, are accepted by more and more small business owners, ACTS as a small businesses accounting role, but as a new thing of bookkeeping agency also exist some problems, how to avoid disadvantages, make bookkeeping agency to make greater contributions to the development of economy and society is a question worthy of our study. Key words: Bookkeeping agency; Meaning; Development; 1 Introduction

At present, the bookkeeping agency institutions is mainly composed of bookkeeping agency company, accounting firms and other intermediary agencies with bookkeeping agency qualification to set up the bookkeeping agency institutions, bookkeeping agency co., LTD. It is a professional for some do not have the qualifications of independent accounting or agents need to help the enterprise to provide accounting services company, with its professional technology level, was commissioned by the main body, to legitimate and reasonable according to the quality to provide services for the enterprise, business scope is mainly review enterprise accounting statements, and issue the audit report, validation enterprise capital, shall

issue a capital verification report, deal with enterprise merger, division, liquidation matters in the audit business, issue the relevant report, the basic construction of the annual financial statements audit, agency bookkeeping, accounting consulting, tax consulting, management consulting, training of laws and regulations, and other business, the certified public accountants usually work in the bookkeeping agency, however, other with bookkeeping agency qualification of intermediary institutions include: have certain work experience and on-the-job or part-time accounting personnel business knowledge, on the premise of customer recognition and trust, also can undertake bookkeeping agency for the customer \of a person with poor or interpersonal relationship means to attract customers, such as the quality of the agent is not assured, did not have the legal supervision and management, is likely to lead to enterprise accounting error is not standard, etc. 2 The realistic requirement of small and medium-sized enterprise bookkeeping agency

Large number of small business development, there is a lot of market demand for bookkeeping agency, bookkeeping agency for small businesses still become a trend in today's social development \is now under development stage, the number is not much, in theory the demand, but in fact bookkeeping agency company is basically for some small business or individual industrial and commercial households to provide agent services, development momentum, development speed remains to be further promoted, there are many factors, one of the main factors is also need to further strengthen our country economy development, only the level of economic development to a certain extent, the social division of labor is more detailed, bookkeeping agency agents such as accounting will have a bigger development space\enterprises in growing at the same time, will need to hire more professional accountants to special accounting business services \need of various levels of professional accounting personnel at the same time, also set up a perfect office system, provide the necessary office conditions Office space and has the advantages of compensation, it will aggravate the burden of enterprises, energy consumption enterprise \and professional acting book-keeping services can not only provide professional accounting services, and the price is cheap,

even appear personnel changes, but the service itself will not change, it is easy to form a long-term cooperation mechanism, the key is to have the law as the basis of cooperation\influence in the society \\agency bookkeeping institution can not only deal with agent business accounting, from the reality of customers, according to customer demand, provide the best quality services to the customers in different periods,\above all, bookkeeping agency in the industry is bound to have a more bright prospects for development\3 The problems of small and medium-sized enterprise bookkeeping agency

Professional bookkeeping agency itself also has some disadvantages, some small agency bookkeeping institution is still a lack of standardization, there will be a lot of problems in the process of charge to an account \accounting irregularities distortion principal-agent accounting lack of necessary communication on both sides, bookkeeping agency workers, such as uneven \agency personnel daily not to work in the unit, to enterprise's daily business are new, just machine according to the enterprise to provide credentials are tallied, but the authenticity of these credentials to be considerations; Enterprise internal management system is not perfect, such as accounts inconsistent, actual inventory and the number of paper, plate profit not handled in time;

If these data will be stored in the bookkeeping agency company, the enterprise can't check at any time \inconvenience to the bookkeeping agency work, bookkeeping agency company cannot work at any time according to the original vouchers for accounting, hinder the smooth completion of the bookkeeping agency work\activity between accounting business and enterprise management, enterprise employees do not understand the professional accounting data, and the generation of accounting personnel and little insight into enterprise actual operation situation \according to the enterprise to provide original vouchers filling in accounting vouchers, accounting books of the registration, preparation of financial reports, to complete the task in the contract, not conducive to the development of enterprise information in the accounting information

to unpack and put forward constructive Suggestions to the enterprise. 4 The effect of small business accounts

In the process of a new era of enterprise development, professional agent company with its strong vitality and attraction of charge to an account, it can play a big role in the agreed upon period of time \small business portfolio, bookkeeping agency company is a professional accounting personnel to complete a number of small business accounting business, can reduce the fee with economies of scale;2 it is can be effectively standardizing financial \division of work agency bookkeeping institution system accurately, there cost general ledger transaction execution, high degree of specialization, and high work efficiency, increase the authenticity of the accounting, but also contributed to the standardization of the financial development; it is bookkeeping agency company has a strong fiscal and taxation information support\can make the enterprise managers to get rid of complicated procedural work, have more energy to development of enterprises; Four is to avoid risk, the health of the financial system, normative financial treatment can enhance the enterprise internal control, professional agency bookkeeping institutions can help to an account, can reduce the possibility of wrong zhang, in some ways to evade the financial risks of enterprise should take on. 5 Conclusions

With the high-speed development of small businesses %use of bookkeeping agency, attaches great importance to the supervision and management, bookkeeping agency personnel and to improve the problems appeared in the process of bookkeeping agency, then, accounts for small business benefits will outweigh the disadvantages, as long as you look at it objectively and correctly, use of it and improve it, believe in bookkeeping agency will be a very good there. Bookkeeping agency industry's development is comprehensive, this article only reflected the tip of the iceberg, such problems as how to improve the quality of bookkeeping agency business process did not involve, but the specification development of bookkeeping agency has the certain positive role.

译文

中小企业代理记账研究

作者：曼德尔

摘 要

代理记账是一种会计解决方案，为中小企业提供相应的基础会计服务\中小企业选择代理记账服务，能够在节约会计成本的同时，享受高水平专业化的会计全程服务,充分发挥财务公司的会计团队的专业优势，降低财税风险，促进企业发展\随着社会的发展和进步，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，正被越来越多的小企业主所接受，充当着众多小企业的会计角色，但是作为新生事物的代理记账也存在着一些问题，如何趋利避害，使代理记账为经济社会的发展做出更大的贡献是一个值得我们探讨的问题。 关键词：代理记账；意义；发展；对策 1引言

目前，代理记账机构主要由代理记账公司，会计师事务所及具有代理记账资格的其他中介机构设立代理记账机构组成，代理记账公司是专职为部分不具独立记账资格的或者需要帮助代理的企业提供记账服务的公司，其具有专业的技术水平，是被委托的主体，能够合法合理的按照质量为企业提供服务，经营范围主要是审查企业的会计报表，出具审计报告，验证企业资本，出具验资报告，办理企业合并分立、清算事宜中的相关审计业务，出具有关报告，基本建设年度财务决算审计，代理记账、会计咨询、税务咨询、管理咨询、会计培训法律、法规规定的其他业务，不过会计师事务所一般很少从事代理记账工作，其他具有代理记账资格的中介机构包括：具有一定工作经验和业务知识的在职或兼职的会计人员，在得到客户的认可和信任的前提下，也可以为客户进行代理记账\除此之外，部分人以低劣的价格或人际关系等手段来招揽客户，代理的质量就得不到保证，没有了合法的监督管理，有可能会导致企业的记账有误差不规范等。

经济较为发达地区代理记账行业发展得很快，有些代理机构已经达到了一定的规模，代理记账产业的发展，能够有效地缓解中小企业会计专业管理人才短缺的矛盾，满足了其对规范化的会计水平和财税代理服务的需求，为中小企业的健康快速发展做出了重要的贡献，随着规模的不断扩大，对代理记账行业的监管需

要不断加强\在代理记账过程中存在着一些不规范的情况，尤其是一些规模较小的代理记账公司，设立的会计科目不准确，业务记录不明，产生虚假凭证等。 2中小企业代理记账的现实需求

大批小型企业的发展，对代理记账有了大量的市场需求，小企业代理记账依然成为当今社会发展的一种趋势\代理记账机构目前正处在发展阶段，数量算不上多，从理论上来讲供不应求，但事实上代理记账公司基本上还是为一些小型企业或者个体工商户来提供代理服务，发展的势头，发展速度还有待进一步提升，这其中有诸多因素，其中最主要的因素是我国经济发展还需要进一步加强，只有经济水平发展到一定的程度，社会分工更加细化，代理记账等代理会计业务才会拥有更大的发展空间\企业在不断发展壮大的同时，就需要雇佣更多专业化的会计人员，来专门为企业的会计业务服务\企业在需要各种层级的专业会计人员的同时，还要建立一套完善的办公制度，提供必需的办公条件，办公场所和具有优势的薪酬，这样会加重企业的负担，耗损企业的精力,诚信且专业的代理记账服务机构不仅能够提供专业化的会计服务，而且价格比较低廉，即使出现人员变动，但服务机构本身不会发生变动，很容易形成长期的合作机制，最关键的是有法律作为合作的依据\因此记账公司要做出专属于自身的服务品牌，扩大公司在社会上的影响力,扩充服务的范围,提升服务的质量\专业代理记账机构不能只处理代理企业会计业务，要从客户的实际出发，依据客户的需求，在不同时期为客户提供最优质的服务\综上所述，代理记账这个行业必定会有更为光明的发展前景\3 中小企业代理记账中存在的问题

专业的代理记账自身也存在一定的弊端，一些小型的代理记账机构尚缺少规范性，记账过程中会出现很多问题\例如记账不规范失真，委托代理记账双方缺乏必要的沟通，代理记账从业人员参差不齐等\其原因是代理记账相关人员日常未在单位工作，对企业的日常业务往来比较陌生，只是机械的按照企业提供的凭证入账，但是这些凭证的真实性有待考量；企业内部管理制度尚不健全，如账实不符，实际库存和账面上的数量不一致，盘亏盘盈没有及时处理；另外为了避税，某些小型企业和记账公司为达成某些利益而故意造假\造成代理业务的不规范，真实性也难以保障， （声明：本译文归百度文库所有，完整译文请到百度文库。）

要不断加强\在代理记账过程中存在着一些不规范的情况，尤其是一些规模较小的代理记账公司，设立的会计科目不准确，业务记录不明，产生虚假凭证等。 2中小企业代理记账的现实需求

大批小型企业的发展，对代理记账有了大量的市场需求，小企业代理记账依然成为当今社会发展的一种趋势\代理记账机构目前正处在发展阶段，数量算不上多，从理论上来讲供不应求，但事实上代理记账公司基本上还是为一些小型企业或者个体工商户来提供代理服务，发展的势头，发展速度还有待进一步提升，这其中有诸多因素，其中最主要的因素是我国经济发展还需要进一步加强，只有经济水平发展到一定的程度，社会分工更加细化，代理记账等代理会计业务才会拥有更大的发展空间\企业在不断发展壮大的同时，就需要雇佣更多专业化的会计人员，来专门为企业的会计业务服务\企业在需要各种层级的专业会计人员的同时，还要建立一套完善的办公制度，提供必需的办公条件，办公场所和具有优势的薪酬，这样会加重企业的负担，耗损企业的精力,诚信且专业的代理记账服务机构不仅能够提供专业化的会计服务，而且价格比较低廉，即使出现人员变动，但服务机构本身不会发生变动，很容易形成长期的合作机制，最关键的是有法律作为合作的依据\因此记账公司要做出专属于自身的服务品牌，扩大公司在社会上的影响力,扩充服务的范围,提升服务的质量\专业代理记账机构不能只处理代理企业会计业务，要从客户的实际出发，依据客户的需求，在不同时期为客户提供最优质的服务\综上所述，代理记账这个行业必定会有更为光明的发展前景\3 中小企业代理记账中存在的问题

专业的代理记账自身也存在一定的弊端，一些小型的代理记账机构尚缺少规范性，记账过程中会出现很多问题\例如记账不规范失真，委托代理记账双方缺乏必要的沟通，代理记账从业人员参差不齐等\其原因是代理记账相关人员日常未在单位工作，对企业的日常业务往来比较陌生，只是机械的按照企业提供的凭证入账，但是这些凭证的真实性有待考量；企业内部管理制度尚不健全，如账实不符，实际库存和账面上的数量不一致，盘亏盘盈没有及时处理；另外为了避税，某些小型企业和记账公司为达成某些利益而故意造假\造成代理业务的不规范，真实性也难以保障， （声明：本译文归百度文库所有，完整译文请到百度文库。）

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