(一)西部代理记账行业发展中存在的问题一是各代理记账公司业务不尽完善,如未建立业务台账、未签订完善的委托合同等。二是大多没有明确的统一收费标准,虽然个别公司按代理企业规模、类型及业务量等制定了简单的收费标准,但为多争取客户维持发展有时被迫降低标准。三是一般在会计年度结束后将委托方的会计资料移交给委托方,但多数会计资料 (A) the development of the western bookkeeping industry problems First, the bookkeeping agency business is not perfect, such as the establishment of business ledger, did not sign a complete commission contract. Second, most of them do not have a clear unified charging standard. Although individual companies have set up simple charging standards according to the scale, type and volume of their agents, they are sometimes forced to lower their standards in order to secure more clients for their development. Thirdly, the accounting data of the entrusted party are generally transferred to the entrusting party after the end of the fiscal year, but most of the accounting information