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为了加强对代理记帐业务的管理,促进小型经济组织和个体工商户建立健全会计核算工作,财政部6月23日以(94)财会字第24号文印发了《代理记帐管理暂行办法》,《办法》全文如下:第一条为了加强时代理记帐业务的管理,促进小型经济组织和个体工商户建立健全会计核算工作,根据《中华人民共和国会计法》第二十一条的规定,制定本办法。
In order to strengthen the management of the agency’s accounting business and promote the establishment and improvement of accounting work by the small-scale economic organizations and individual industrial and commercial households, the MOF issued the “Provisional Regulations on the Management of Agency Bills” with the letter No. 24 of the Accounting Association (94) on June 23, The full text of the Measures is as follows: Article 1 In order to strengthen the administration of the accounting services of the time and promote the establishment and improvement of accounting work by small-scale economic organizations and individual industrial and commercial households, in accordance with the provisions of Article 21 of the Accounting Law of the People’s Republic of China, Formulate this approach.