关于代理记账公司发展的问题及对策——以昆明滇创财务管理有限公司为例

中文摘要

随着会计体制改革的推进，企业发展步伐的加快，代理记账业务作为一种全新服务项目，实现了委托人和受托方双方的“互赢”。很多中小企业为了降低专职会计人员开销成本而选择代理记账公司，以较小的成本就可以获得比较专业化的服务，最终能够达到节约成本减少支出的作用，有利于满足初期成立企业的多层次需求。近年来，随着国家鼓励大众创业，代理记账市场也得到了迅速发展，代理记账公司在为企业服务过程中税务信息的准确性、会计信息的有效性，以及保证经营活动过程中业务流程的规范化、专业化等方面，都发挥着越来越重要的作用。但是，目前看来我国代理记账企业数量众多，但是提供的服务种类较为单一、从业人员业务水平参差不齐、行业内部恶性竞争、未建立自律体系等现状却成为了整个行业的常态，不仅不能满足市场需求甚至还有可能对市场产生一定的弊端。目前代理记账行业的机遇是经济环境得到发展以及国家鼓励创业并且逐步减轻企业负担能够使中小企业得到迅速发展，但是自身问题不断暴露也给整个行业带来了一定的挑战。本文结合我实习期间所在企业的发展状况，浅析了当下代理记账行业的现状并找出发展过程中存在的问题，根据这些问题提出解决方案，要求代理记账公司要规范自身建设以及加强外部监督，来促进整个行业的规范发展。

关键词：代理记账；昆明滇创；问题；对策

ABSTRACT

With the advancement of accounting system reform and the acceleration of enterprise development, as a new service project, agent bookkeeping business has realized the "win-win" between the client and the trustee. In order to reduce the cost of full-time accountants, many small and medium-sized enterprises choose the agency bookkeeping company. With a small cost, they can get more professional services, and ultimately achieve the role of cost saving and expenditure reduction, which is conducive to meet the multi-level needs of the initial establishment of enterprises.In recent years, with the state encourages the public business, bookkeeping agency market has been developing rapidly, bookkeeping agency company in the process of service for the enterprise tax information accuracy, the effectiveness of accounting information, and to ensure that the business activities in the process of business process standardization, specialization, etc., are playing an increasingly important role. But, for now our account service enterprises are numerous, but the service provided by species vary in the level is relatively single, practitioners, malignant competition, industry self-discipline system has not been established status has become the norm in the industry, such as not only failed to meet the demand of market and even may cause some disadvantages for the market. At present, the opportunity of the bookkeeping industry is the development of the economic environment and the country to encourage entrepreneurship and gradually reduce the burden of enterprises can enable small and medium-sized enterprises to develop rapidly, but their own problems constantly exposed to the whole industry has brought some challenges. Combined with the development of the enterprise during my internship, this paper analyzes the current status of the bookkeeping industry and find out the problems in the development process, according to these problems to put forward solutions, require bookkeeping companies to standardize their own construction and strengthen external supervision, to promote the standard development of the entire industry.

Key words: bookkeeping agency, kunming yunnan innovation, problems, countermeasures

目录

1 代理记账的理论概述1

1.1 代理记账的定义1

1.2 代理记账的有关规定1

1.2.1 关于代理记账的法律依据1

1.2.2 代理记账机构具备的条件1

1.2.3 关于代理记账机构业务范围1

1.3 代理记账行业概述1

1.3.1 会计师事务所1

1.3.2 具备代理记账资格的代理记账公司以及其他中介服务机构1

1.3.3 一些未取得代理记账资格的会计人员及机构1

2 代理记账机构发展的现状2

2.1 服务模式单一2

2.2 从业人员水平参差不齐2

2.3 行业内部恶性竞争3

2.3.1 无统一收费标准3

2.3.2 不符合规定，承接业务超出会计业务代理范围3

2.4 未建立自律体系3

3 代理记账机构发展中存在的问题以昆明滇创财务管理有限公司为例1

3.1 昆明滇创财务管理有限公司概述1

3.2 缺乏高品质服务1

3.3 岗位分工不明确2

3.4 内部人员流动较大2

3.4.1 员工薪酬与福利待遇较低2

3.4.2 企业内部员工待遇不平等2

3.5 资料交接较混乱2

3.5.1 代理方与委托方资料交接混乱2

3.5.2 公司内部资料交接混乱3

4 昆明滇创财务管理公司问题解决的对策4

4.1 促使相关部门创建行业协会4

4.2 明确双方的权利与义务4

4.3 实现多元化薪酬制度4

4.4 加强监督与内部管理5

4.4.1 政府的相关管理部门要加强监管工作5

4.4.2 自身加强内部管理5

4.5 提升服务质量与水平5

4.5.1 服务对象多样化5

4.5.2 服务内容多样化以及程度加深6

结论6

参考文献7