代理记账外文文献翻译译文3300字.docx

代理记账外文文献翻译译文3300字.docx

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代理记账外文文献翻译译文3300字

文献出处:

Martin,D.ElectronicCurrencyandCurrencyPolicy:

ThePerspectiveofInternetFinancial[J].TheJournalofInternationalFinance,2014,31（5）:

51-60.

（声明：

本译文归XX文库所有，完整译文请到XX文库。

）

原文

Theresearchofenterprisebookkeepingagencyunderthemarketorientationenvironment

Author:

Martin,David

Abstract

Bookkeepingagencyreferstoanindividualoranaccountingfirm,intermediaryinstitutionstosmallenterprisesastheobjectofserviceincludetax,accounting,billingandaccountsandotherbusinessagents.Smallbusinessgrowthinactualbusinessrequirements,makebookkeepingagencyindustrymorewidely,buttherearelotsofdisadvantagesinthepracticalwork.Thispaperanalyzesthecurrentmarketeconomyconditionthenecessityandexistingproblemsofthebookkeepingagency,andfinallyputsforwardtosomecountermeasuresofstandardizedmanagement,bookkeepingagencytoregulatethebehaviorofbookkeepingagency,promotethehealthydevelopmentofbookkeepingagencybusiness.

Keywords:

Bookkeepingagency;Problem;countermeasures

1Introduction

Inrecentyears,withthedevelopmentofeconomy,smallbusinesseshaveincreasedrapidlyinquantity,butbecauseoflessinvestment,smallsize,smallinvolume,thefinancialorgans,setupinthesmallbusinessesgenerallynodon'thirefull-timeaccounting,buttheentrustedagencytomanagethedailyaccountingbusinessaccountingcompany,bookkeepingagencyalsobecauseoflowcost,professionalservices,improvetheenterpriseaccountinginformationquality,standardizetheaccountingwork,byagreatnumberofsmallbusinessoperators.Butbecauseofthedevelopmentisnotperfect,therearelotsofproblemsforcurrentaccountservicefield,thispapertakethebookkeepingagencybenefitsanddisadvantagesofsmallbusinessandthedevelopmentofbookkeepingagencybusiness.

2Theproblemsofbookkeepingagency

2.1Smallandmicroenterpriseschoosebookkeepingagencytoreducecostsandtaxsavings

Ingeneral,smallbusinesseswithlessmoney,especiallythedevelopmentofprocessingenterprisesintheearlystagesofrelativelysmallamountofmoneyistightaffairs,maketheenterprisehavetotrytoreducethenumberofspecialfinancialpersonnel,specializedaccountingdepartmentsetupontheonehand,increasedailypaycostandmanagementcost,atthesametime,alsoincreasedtheaccountantsfollow-upeducationofextraspending,don'thavetotakethecausedbytheflowoftheaccountingpersonnel'spotentialeconomiclosses.Hiringbookkeepingagencypersonnelcostfarlessthanhiringafull-timeaccountingpersonnelsalary;Anotheraspect,byhiringabookkeepingagencyaccountingcanalsogetmoreprofessionalservice,regularbookkeepingagencycompanyingeneral,bytherichworkingexperienceinaccountingorafter,cancomprehensiveknowledgeofaccountingandtaxpersonnel,thispartofthestaffcanusetheirmasteryofthefinancial,accounting,taxandsoonvariousaspectsofknowledgeandexperience,themoredifficultcouldbeproperlydealwithfinancialproblems,solveallkindsofaccountingproblemoftheenterprise,whichcangreatlyreducethefinancialriskoftheenterprisemost.Theconvenienceofthe"win-win"hasgivenrisetoabusinessgrowth.

2.2Bookkeepingagencyneedstobefurtherimprovethequalityoftheaccountinginformation

Theabsenceoffinancialstewardship,ingeneral,bookkeepingagencyaccountingdoesnotparticipateintheenterprisedailymanagementactivities,onlyaccordingtotheaccountingtreatmentofaccountinginformationprovidedbyenterprises,duetothelackofaccountingknowledge,providetrue,reliableandincompleteoriginalvouchersorotheraccountinginformationcannotbeobjectivelyreflectthefinancialpositionoftheenterprise;Inaddition,becausetheaccountingbookkeepingagencyis"outsider"tobebookkeepingagencyaccountingreturnedforcorrectionofcomplementoftheoriginaldocumentsnotbecorrectedtimelysupplement,requirestheaccountinginformationisofteninaninactivestate,especiallymanyenterprisescashmanagementconfusion,outoftrustissues,corporatecashreceiptsandcashdisbursementsofsubsidiaryledgerisdifficulttomoredetailedrecordsandinformthebookkeepingagencypersonnel,toacertainextentcancausedistortionofaccountinginformation.Somesmallbusinessesfortheirowninterests,someillegal,falseinvoiceorfalseevidencetoprovidebookkeepingagencypersonnel,accordingtotheseillegalaccounting,accountinginformationcannotbewithreferencevalueforinformationuserstoprovidefinancialanalysisdata,thereflectionofaccountingandsupervisionisnotverygoodguarantee,andsomebookkeepingagencycompanyinordertogettheclientapprovalobtainedbettereconomicbenefits,thereisexcessivetocatertothecircumstancesofthedemandoftheenterprise.

2.3Thepowerandresponsibilityisnotclearandlackofoversight

Responsibilityandobligationoftheclientandagencybookkeepinginstitutionsneedtoindicateintheagentcontract,andevensomenon-standardbookkeepingagencycompanyandtheclientisonlyoralagreementanddidnotsignawrittencontract,theresponsibilityandobligationbetweenthetwosidesnotclarityoftenisthemainreasonforthedisputesandconflicts,problemsarisewhentheagentisoftendifficulttogetlegalprotection.BookkeepingAgencyCompanyfromtheirowninterests,formulatefavorableterms,problemsarise,andbookkeepingagencycompanyoftencanevaderesponsibility.

3Suggestionsaboutsmallbusinessbookkeepingagencybusiness

3.1Strengthenthesupervisionofthecompetentfinancialandtaxdepartmentsandregulatingthebehaviorofbookkeepingagency

Financial,taxation,industryandcommerceandotherrelevantdepartmentshaveregulatoryresponsibilityforsmallbusinesses.First,guidethecorrectunderstanding,smallbusinesstoentrustthecontent,procedure,responsibilityandcontroversialcontentspecification.Smallmicroenterpriseistheconsignorofbookkeepingagencyactivity,astheprincipalpartofaccountingtomaketheenterprisetorealizetheimportanceandnecessityofrealfinancialdataprovided,onlyfromthedatasourcecodes,bookkeepingagencypersonneltorealfinancialaccounting,bookkeepingagencycantrulyoutofastandardizeddevelopmentroad.Therefore,therelevantfunctionaldepartmentsshouldactivelyplayitsfunction,toencouragesmallminiatureenterprisethroughthebusinessaccounting,bookkeepingagencywayalsoshouldactivelyguidethemcorrectlyunderstandbookkeepingagencywork.

Second,theagencybookkeepinginstitutionanditssupervisionandcontrolofaccountingbehavior,therelevantfunctionaldepartmentstofromtheperspectiveofthewholeaccountserviceindustrydevelopment,strengthenthelegislativeregulationofagencybookkeepinginstitution.Forbookkeepingagencyworknormsandbusinessprocessfromthelegalleveltostrengthentheguidance,makebookkeepingagencyworklaws,suchasindustrialandcommercialregistration,taxreturnanddealingwithspecificbusiness,tostrengthentheregulationofagentofbothsides.Aswellasthesmallbusinessaccountingbookkeepingagencytoactualfilingsystem,thefinancialdepartmentisresponsiblefortheagentaccountingqualifications,professionallevel,generationofaccountingwork,suchasinspectionregulation,canaccordingtothesizeoftheenterprise'sdailybusinesschargeafee,ledbyfunctionaldepartmentsrecruitmentagencyaccountingpersonneltothesociety,foritsjurisdictionwithinthescopeofthesmallandmedium-sizedenterprisestoprovidebookkeepingagencyservices,agencyisresponsiblefortheaccountingpersonneltothefinancialdepartmentatthesametimeandsmallbusinesses,soastostrengthenandregulatethebehaviorofbookkeepingagency.

3.2Clearresponsibility,avoidartificialrisk

Entrustedagencyenterprisesandbookkeepingagencyorganizationsneedtobeintheformofawrittencontractscopeandresponsibilitiesclearspecificationagent.Providerofenterpriseastheoriginalaccountinginformation,accountingdata,hastheresponsibilityandobligationtoaccountingpersonneltoprovidecompleteandcomprehensivelegal,accountinginformation,accountingtreatmentisforthespecificaccountingone.Forentrustedunits,bookkeepingagencyinstitutionsmustemphasizetheaccountinginformationshouldbeprovidedbytherealandeffective,mustaccordingtothestatisticsprovidedbytheaccountingaccountingandtaxreturninatimelymanner.Inordertopreventbusinessaccountingdisputesintheprocessasearlyaspossible,mustbeinfrontofthebusinessprocess,detailedaccountservicecontractwiththeclient,sothataccountingitemsandcontentsforstrictstandardsandaudit.

3.3Improvetheprofessionalquality,improvetheirvocationallevel,setuptheagentforthebrandimage

Bookkeepingagencyinstitutions,needreasonableplanningagencybusiness,expandthebusinessscope,improvethequalityofbookkeepingagency,setuptheagentforthebrandimage.Bookkeepingagencyinstitutionsonlyfindasuitablefortheirowndevelopmentpathcangofurther.Generallyspeaking,theagencybookkeepinginstitutionitselfhavefinancial,accounting,tax,andotheraspectsofprofessionaltalents,andjustsmallmicroenterpriseneed,accompaniedbynationalgrass-rootsmanagementorganizationsimprovethedemandforaccountingprofessionalknowledge,aswellastherapiddevelopmentofmicro,smallandmediumenterprises,bookkeepingagencyinstitutionshasbroughtunprecedentedopportunitiesfordevelopment.Howtoformhasitsowncharacteristicsofthedevelopmentstrategy,isthetoppriority.Thecontentofthefirstservicesshou