發(fā)布時(shí)間：2018-05-10 19:38

  本文選題：代理記賬 + 機(jī)構(gòu)��； 參考：《財(cái)務(wù)與會(huì)計(jì)》2013年12期

【摘要】：正1993年,《中華人民共和國(guó)會(huì)計(jì)法》(以下簡(jiǎn)稱《會(huì)計(jì)法》)首次肯定了代理記賬的法律地位,之后,我國(guó)代理記賬行業(yè)經(jīng)過(guò)了20年的發(fā)展。在此期間,我國(guó)代理記賬行業(yè)法律法規(guī)體系不斷完善、機(jī)構(gòu)數(shù)量快速增長(zhǎng)、行業(yè)規(guī)模逐步壯大、服務(wù)領(lǐng)域不斷擴(kuò)展,代理記賬行業(yè)逐步成為一支新興的會(huì)計(jì)服務(wù)力量,為我國(guó)經(jīng)濟(jì)社會(huì)穩(wěn)定和發(fā)展做出了貢獻(xiàn)。但同時(shí),行業(yè)發(fā)展中也存在一些問(wèn)題,需要研究解決。為探索促進(jìn)我國(guó)代理記賬行業(yè)更好更快發(fā)展的有效途徑和具體措施,2013年財(cái)政部在全國(guó)范圍內(nèi)組織開展了代理記賬機(jī)構(gòu)普查工作,普查范圍是截止到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.
【作者單位】： 財(cái)政部會(huì)計(jì)司;
【分類號(hào)】：F233

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