我国代理记账行业发展情况报告——基于财政部首次开展的全国代理记账机构普查分析

发布时间：2018-05-10 19:38

本文选题：代理记账 + 机构　；参考：《财务与会计》2013年12期

【摘要】：正1993年,《中华人民共和国会计法》(以下简称《会计法》)首次肯定了代理记账的法律地位,之后,我国代理记账行业经过了20年的发展。在此期间,我国代理记账行业法律法规体系不断完善、机构数量快速增长、行业规模逐步壮大、服务领域不断扩展,代理记账行业逐步成为一支新兴的会计服务力量,为我国经济社会稳定和发展做出了贡献。但同时,行业发展中也存在一些问题,需要研究解决。为探索促进我国代理记账行业更好更快发展的有效途径和具体措施,2013年财政部在全国范围内组织开展了代理记账机构普查工作,普查范围是截止到2012
[Abstract]:In 1993, the Accounting Law of the people's Republic of China (hereinafter referred to as "Accounting Law") confirmed the legal status of agency accounting for the first time. After that, the agency accounting industry in China has been developed for 20 years. During this period, the legal and regulatory system of the agency accounting industry in our country has been continuously improved, the number of agencies has increased rapidly, the industry has gradually grown in scale, and the service field has been continuously expanded, and the agency accounting industry has gradually become a new accounting service force. It has contributed to the economic and social stability and development of our country. But at the same time, there are also some problems in the development of the industry, which need to be studied and solved. In order to explore the effective ways and concrete measures to promote the better and faster development of the agency accounting industry in China, the Ministry of Finance organized a nationwide survey of agency bookkeeping agencies in 2013, the scope of which is up to 2012.
【作者单位】：财政部会计司;
【分类号】：F233

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