目录.........................................................................................................................................................2.............................................................................................................2..................................................................................................3.........................................................................................................3......................................................................................................3.............................................................................................................3.....................................................................................................................4..........................................................................................4..................................................................................5.............................................................................................................................5.........................................................................................................5......................................................................6............................................................................6........................................................................................................6......................................................................................7.................................................................................................................................................8.................................................................................................................................................9关于中小企业代理记账问题的分析摘要代理记账主要是指代理记账公司、企业管理咨询公司、会计师事务所等中介机构接受独立核算单位的委托,对其进行账务处理和财务指导的一种中介服务。然而,由于我国的代理记账行业刚发展二十几年,在对于它的法规、指导、监督和政府提供的便利上还有很多不完善的地方。全文从代理记账机构的视角出发,简单介绍了相关法规,中小企业代理记账的必要性,代理记账机构设立的条件、规模、业务、经营模式等,进而指出代理记账机构现存的问题,并以中小企业、代理记账机构本身、相关政府部门为落脚点提出相关解决措施。关键词代理记账机构;会计核算;法律责任;行业管理TheAnalysisoftheProblemofAccountingforSmallandMediumEnterprisesAbstractAgentsaremainlyreferredtoasaccountingagency,enterprisemanagementconsultingfirm,accountingfirmandotherintermediariestoaccepttheindependentaccountingunitcommissionedbyitsaccountingandfinancialmanagementofanaccountingintermediaryservices.However,therearemany1problemsintheprocessofdevelopment,asanewthingintheprocessoflegislation,execution,supervisionandsoon.Inthispaper,"smallandmediumenterprises"specificallydonothavetosetupaccountinginstitutionsbutneedtoaccountforsmallandmediumenterprises.Thispaperintroducesthefeasibilityoftherelevantlawsandregulations,theconditionsofagencyaccounting,theconditions,scale,businessandbusinessmodeloftheagencyaccountinginstitutions,andthenpointsouttheproblemsexistingintheagencyaccountinginstitutions.Smallandmediumenterprises,agencyaccountinginstitutionsthemselves,therelevantgovernmentdepartmentsforthefootholdoftherelevantmeasu...