对“代理记帐”的几点认识江苏省大丰县财政局高新东随着市场经济发展，各单位的组织形式和经营规模日益多样化。一些规模较小的企业、事业单位、个体工商户和其他经济组织大量出现，各单位对会计人员的需求量也相应增加。不少规模较小的企业、事业单位聘请退休会计或者其... Several Understandings on “Proxy Accounting” Gaoxin East, Dafeng County Finance Bureau, Jiangsu Province With the development of market economy, the organizational forms and operating scale of various units are increasingly diversified. Some small-scale enterprises, institutions, individual industrial and commercial households and other economic organizations emerged in large numbers, and the demand for accounting personnel in various units also increased correspondingly. Many small-scale enterprises, institutions employ retirement accounting or its ...