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近些年来我国经济迅速发展,中小企业在财务工作上首先都会考虑代理记账,这已经成为了一种趋势,而且越来越强大。怎样让代理记账工作不断完善,使它更能促进社会生产力的发展,就需要我们正确认识问题。其中最值得探讨的是,近几年来大多数高校会计专业校内实训因真实性不强而无法满足学生需求,学校急切需要一个切实有效的方案来解决燃眉之急。为了解决这个问题,大多数高校开始引入代理记账机构实训模式,为的是培养应用型技术人才,从而将学生的社会实践能力得到真正意义上的锻炼。
In recent years, China’s rapid economic development, SMEs in the financial work will first consider the proxy bookkeeping, which has become a trend, and more and more powerful. How to make the agency accounting work continuously improve so that it can better promote the development of social productive forces, we need to correctly understand the problem. One of the most worth exploring is that most colleges and universities in recent years accounting training schools because of lack of authenticity and can not meet the needs of students, the school urgently needs a practical and effective solution to the pressing needs. In order to solve this problem, most colleges and universities begin to introduce the agency mode of accounting bookkeeping in order to cultivate applied technical talents so that students’ practical ability in social practice can be truly exercised.