会计代理记账是一种中介业务,即中介机构接受相关企业委托对其相关会计业务进行处理,切实地为中小企业减轻会计工作负担。代理记账目前在规模较小的私营企业和独资企业以及个体工商户中应用非常广泛。但是目前代理记账行业规范不足,代理记账中暴露出的问题也日益凸显。本文通过分析中小企业代理记账业中存在的问题和不足,提出了一些相应的解决措施。 Accounting accounting bookkeeping is an intermediary business, that is, intermediary agencies to accept the relevant business commissioned by the accounting treatment of their business, and effectively reduce the accounting burden for SMEs. Acting accounting is currently used in a very small number of private and sole proprietorship businesses and individual industrial and commercial households. However, the current accounting bookkeeping industry is not enough norms, the problems exposed by proxy bookkeeping are also increasingly prominent. In this paper, by analyzing the problems and shortcomings in SME agency accounting industry, some corresponding solutions are proposed.