代理记账存在的问题及对策探讨
——以瑞安新一税务师事务所为例
内容摘要:代理记账是一种新型的服务类型,能够适应如今我国的中小企业进行会计管理,是值得更多创业者推崇的一项服务,其优点在于能够给企业带来精准的会计信息,而且,节约了企业不必要的开支,能够以最低的价格,最优化的方式,得到一个精准度高的会计解决方案。但是由于目前代理记账业务还不是很健全,而且其行业的规则还不够明确,潜在的不足还是存在。在其服务过程中也有很多不尽如人意的方面需要我们去发现、认识并进行改进。本文阐述了代理记账公司在代开发票、发票网上认证、代理记账过程中的问题以及代理记账公司自身的弊端,并针对各项问题所提出相应的一系列对策。在中小企业正常业务往来过程中能够顺利经营,最终达到一个完善的模式。
关键词: 代理记账 问题 规则 研究
目 录
一、诸论···············································(4)
(一)会计记账规则····································(4)
(二)代理记账中的会计记账规则························(4)
二、关于代理记账业务的介绍·····························(4)
(一)关于瑞安新一税务师事务所简介····················(5)
(二)相关代理记账业务介绍·······················(5)
三、代理记账业务开展中的问题···························(5)
(一)代开发票过程中的三项问题························(5)
(二)委托人信息交付不及时,发票认证延误················(6)
(三)会计资料交接不规范不完整························(6)
(四)代理记账公司自身的弊端··························(7)
四、应对代理记账问题对策分析···························(8)
(一)开票前确认信息,开票后需要再次进行确认···············(8)
(二)认证发票的提早准备······························(8)
(三)政府部门重视加强公众对代理记账的认识···············(8)
(四)强化代理记账公司的自身建设······················(9)
(五)编制财务报表和进行财产清查······················(9)
(六)制定核算责任制制度,社会对企业的监督工作············(10)
五、结论···············································(10)
参考文献···············································(11)