我国代理记账行业规范化发展的问题研究

Research on the Standardization Development of China’s Agency Bookkeeping Industry

经过二十几年的发展,我国代理记账行业已经初具规模,“十三五”规划成为该行业的一个新的发展契机。从代理记账行业的研究背景及现状出发,指出代理记账行业发展过程中在法制建设、代理记账机构自身、服务对象等方面存在的主要问题,结合我国大力发展大众创业、万众创新、混合所有制经济改革的大背景,提出强化政府的政策扶持和指导作用、探索优化政府购买服务制度、充分发挥行业协会的自律和服务作用、提高执业人员的综合素质、扩大代理记账行业的执业范围、规范小微企业的发展、明晰委托代理关系等建议,以求促进代理记账行业的规范发展。

After twenty years of development,China's bookkeeping agency industry has begun to take shape,the"13th five-year plan"has become a new development opportunity for the industry.Starting from the research background and current situation of the agency bookkeeping industry,this paper points out the main problems existing in the development process of the agency bookkeeping industry,such as the construction of legal system,the agency bookkeeping organization itself,the service object,etc.,in the context of China's ef forts to develop mass entrepreneurship,mass innovation and reform of the mixed ownership economy,some suggestions are put forward,such as strengthening the policy support and guidance role of the government,ex ploring and optimizing the system of government purchasing services,giving full play to the self-discipline and service role of trade associations,improving the overall quality of practitioners,expanding the scope of prac tice in the agency bookkeeping industry,standardizing the development of small and micro enterprises,and clarifying the relationship of entrustment and agency,in order to promote the normal development of the book keeping industry.