代理记账公司的发展与管理——以建水县信达财务管理咨询有限公司为例

XCLW52175  代理记账公司的发展与管理——以建水县信达财务管理咨询有限公司为例  (字数：10801)

中文摘要

伴随着我国整体经济发展水平的不断提升各种以各项销售费用为主要成本的财务咨询类企业开始在社会市场中不断呈现出自身的发展实力，而其中人工成本费用的不断上升也会使得行业综合盈利能力受到制约。因此经营成本的有效控制和管理将会在很大程度上影响企业的生存和发展状况，对这项元素的有效监管是实现财务咨询类企业发展的关键所在。代理记账行业在实现发展的过程中主要能针对不同的企业提供社会性的会计服务类型，而由于其本身处于一种崭新的发展模式和社会性服务项目逐渐受到了越来越多经营管理人员的接受，同时针对一些私营企业和个体商户带来了极大的便捷性，企业的财务活动开展容易受到代理记账的影响，记账好坏将直接影响企业内部财务数据的真实和客观性，如果记账工作开展的不好，企业各项数据的真实面貌便难以反映出来，最终影响的是企业的获利，同时也不利于行业的良性发展。基于这一现实状况，研究我国会计代理记账行业发展的现状具有十分重要的现实意义。

关键词：代理记账；行业现状；发展趋势

Chinese abstract

With the continuous improvement of the overall level of economic development in China,various financial consulting enterprises with various sales costs as the main cost have begun to show their own development strength in the social market,and the rising cost of labor costs will also restrict the comprehensive profitability of the industry.Therefore,effective control and management of operating costs will greatly affect the survival and development of enterprises.Effective supervision of this element is the key to the development of financial consulting enterprises.Acting bookkeeping industry can provide different types of social accounting services for different enterprises in the process of achieving development.Because of its new development mode and social service projects,it is gradually accepted by more and more managers.At the same time,it brings great convenience to some private enterprises and individual businesses.Enterprises'financial activities are carried out.It is vulnerable to the influence of agency accounting.The quality of accounting will directly affect the authenticity and objectivity of internal financial data.If the work of accounting is not carried out well,the true appearance of enterprise data will be difficult to reflect.The ultimate impact is the profits of enterprises,but also not conducive to the healthy development of the industry.Based on this reality,it is of great practical significance to study the current situation of the development of accounting agent industry in China.

Key words:agency bookkeeping;industry status;development trend

目录

第1章 代理记账产生的相关理论及其发展1

1.1代理记账产生的相关理论1

1.1.1 科斯的交易成本理论1

1.1.2 波特的价值链分析理论1

1.1.3 理论的应用1

1.2代理记账发展概述1

第2章 代理记账行业现状分析2

2.1代理记账行业的宏观环境分析2

2.1.1国家政治法律环境2

2.1.2经济环境2

2.1.3社会与文化环境2

2.1.4技术环境3

2.2代理记账行业现状3

第三章 建水县信达财务公司代理记账存在的问题6

3.2行业内的低价竞争6

3.3企业会计代理记账的认知度低6

3.4从业人员各方面素质参差不齐7

3.5公司内部管理混乱7

第四章 建水县信达财务公司存在问题的建议8

4.1提高代理记账业务质量，以质取胜8

4.1.1加强内部建设8

4.1.2扩大服务范围，提高工作质量8

4.2加大宣传力度，提高认知度8

4.3提高会计从业人员素质9

4.4规范公司内部管理9

总结10

参考文献11