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代理记账基本规范
代理记账基本规范
Acting as the basic specification of accounting
第一章 总则
Chapter I general provisions
第一条 为了进一步规范代理记账业务，拓展代理记账服务领域，提升代理记账工作效率，保障代理记账业务质量，推进代理记账行业信息化建设，促进代理记账行业的健康发展，根据《中华人民共和国会计法》、《代理记账管理办法》以及《企业会计制度》、《小企业会计准则》等相关法律法规的规定，制定本规范。
Article 1 in order to further standardize the bookkeeping agency business, expand acting book-keeping services, bookkeeping agency work efficiency and ensure quality of bookkeeping agency business, to push forward informationalization construction, bookkeeping agency industry to promote the healthy development of bookkeeping agency industry, according to the "accounting law of the People's Republic of China", "agency bookkeeping management method" and "enterprise accounting system", "small business accounting standards" and other relevant laws and regulations, formulate this specification.
第二条 本规范适用于依法设立的代理记账机构及其连锁的分支机构（以下简称代理记账机构）。代理记账机构开展代理记账业务应当遵守本规范。
Article 2 this regulation is applicable to the agency accounting institution and its chain branches (hereinafter referred to as the bookkeeping agency) established according to law. The acting bookkeeping agency shall abide by this specification in carrying out the business of acting bookkeeping.
本规范所称代理记账机构是指从事代理记账业务的中介机构，含总部及其分支机构。
The agency referred to in this specification refers to the intermediary institution engaged in the business of bookkeeping, including headquarters and its branches.
本规范所称委托单位是指委托代理记账机构办理会计业务的单位。
The term "entrusted unit" in this code refers to the unit that is entrusted with the accounting business of the agent.
本规范所称代理记账是指代理记账机构接受独立核算单位的委托，代替其办理记账、算账、报账、办税等会计业务的一种社会性会计服务活动。
Bookkeeping agency "as mentioned in the present specification refers to the agency bookkeeping institution accepts the commission of the independent accounting units, instead of its bookkeeping, accounts, reimbursement, tax accounting business such as a social accounting service activities.
第三条 代理记账机构应当在保护客户合法权益前提下，依法履行职责，并遵循以下基本原则：
Article 3 a bookkeeping agency shall, under the premise of protecting the lawful rights and interests of customers, perform its duties according to law and follow the following basic principles:
一、质量优先原则
First, the principle of quality priority
（一）代理记账机构应当恪守与委托单位签定的“代理记账委托协议书”中的各项约定，在委托单位提供了必要条件的前提下，在规定的时间内按照约定保质保量地完成代理记账业务。
(a) and entrust unit bookkeeping agency offices shall abide by the signing of the "bookkeeping agency by agreement" of the convention, on the premise of entrust unit provides the necessary conditions, within the prescribed period of time in accordance with the contract to complete the bookkeeping agency business with good quality.
（二）代理记账机构应当建立完善的质量管理体系，优化过程管理、严格过程控制、实施持续改进，全面提升服务质量。
(2) the agency should establish a sound quality management system, optimize process management, strict process control, implement continuous improvement, and improve service quality comprehensively.
（三）代理记账机构开展代理记账业务，应当对委托单位提供的原始凭证和其他会计资料进行审核，并按照国家统一会计制度的规定，依据审核后的原始凭证办理会计核算。
(3) the agency bookkeeping agency bookkeeping agency business, shall provide original vouchers to entrust unit and other accounting documents audit, and in accordance with the provisions of the national unified accounting system based on the audit after the original vouchers for accounting.
（四）代理记账业务应当实行三级审核制。一级审核是对原始凭证和其他原始会计资料进行的审核，二级审核是对记账凭证和会计核算业务的审核，三级审核是对会计账簿和会计报表的审核。三级审核应当职能分离，各负其责。
(4) the agency shall implement a three-level audit system. Level 1 audit is the original vouchers and other original accounting information of audit, the secondary auditing is to proof of charge to an account and accounting business review, 3-level auditing is auditing of accounting books and accounting statements. Three levels of audit should be separated from each other, and each will be held responsible.
二、独立执业原则
Ii. Principles of independent practice
（一）代理记账机构从事代理记账业务时，应当保持应有的独立性，在代理记账委托协议书授予的代理权限内，独立行使代理权，不受其他部门、单位和个人不合法的干预。
(a) agency bookkeeping agency engaged in bookkeeping agency business, should maintain its independence, the bookkeeping agency agreement awarded agents authorized, independently exercise their authority, and is not affected by other departments, units and individuals illegal intervention.
（二）代理记账机构对委托单位示意其作不当的会计处理或提供不实的会计资料，以及委托单位其他不符合法律、法规规定的要求应当拒绝，并依法加以制止或向主管财政部门报告。
(2) the agency bookkeeping institution to entrust unit indicated its of improper accounting or provide false accounting information, and entrust unit does not conform to the laws and regulations, and other requirements shall be rejected, and in accordance with the law to stop or report to the competent department of finance.
三、诚实信用原则
The principle of good faith
（一）代理记账机构在开展代理业务中应讲信用，恪守诺言，诚实不欺，在追求自己利益的同时不损害他人和社会利益，在开展代理记账业务活动中维持各方的利益以及社会利益的平衡。
(a) bookkeeping agency organization in agent business should be in good faith, to keep his promise, honest and don't cheat, in one's own interests don't damage the interests of others and the society at the same time, in the bookkeeping agency business activities to maintain the balance of interests and social interests of all parties concerned.
（二）代理记账机构应当公正地开展代理业务，不得偏袒或迁就委托单位。
(2) the agency accounting institution shall conduct the agency business fairly and shall not favor or compromise the entrusted unit.
（三）代理记账机构不得搞不正当竞争，不得欺行霸市。
(3) the agency shall not engage in unfair competition, and shall not bully the city.
四、客户权益保护原则
Iv. Protection principle of customer rights and interests
（一）代理记账机构对委托单位提供的原始凭证等会计资料负有保管的责任，业务处理完毕后，应按规定及时返还委托单位，并办理交接手续。对代理业务形成的会计凭证、会计账册、财务会计报告等会计资料应按约定的时间提交委托单位，并办理交接验收手续。
(a) bookkeeping agency institutions provide original vouchers and accounting data to entrust unit responsibility of taking care of business processing is completed, shall be promptly returned to entrust unit by the regulation, and the transfer formalities. Accounting documents, accounting books, financial accounting reports and other accounting information formed by the agent business shall be submitted to the entrusted unit at the appointed time and shall handle the acceptance formalities.
（二）代理记账机构应当公平营销，从定价和服务等方面强调公平对待委托单位。
(2) agency accounting institutions shall be fair marketing, and emphasize the fair treatment of entrusted units in terms of pricing and services.
（三）代理记账机构应当优化内部流程、考核机制等的业务系统，强化深层次的客户权益保障机制，切实提升委托单位对代理记账服务的满意度。
(3) the agency bookkeeping institution shall optimize internal process, evaluation mechanism and other business systems, deep customer rights and interests safeguard mechanism, strengthen practically improving entrust unit for bookkeeping agency service satisfaction.
（四）代理记账机构顺应互联网对行业影响的重大变化，深化投诉管理，优化客户体验。
(4) agency accounting institutions comply with the major changes of the Internet to the industry, deepen the management of complaints and optimize the customer experience.
五、量能承接的原则
The principle that quantity can be inherited
（一）代理记账机构在承接代理记账业务前，应当初步了解委托单位的业务诉求和业务环境，评估是否满足本代理记账的受托条件。
(a) the agency bookkeeping agency shall initially understand the business appeal and business environment of the entrusted unit before undertaking the service of bookkeeping, and evaluate whether it shall meet the agent's conditions of account.
（二）代理记账机构在承接代理记账业务时，应当充分考虑本代理机构从业人员的专业水平和实务操作能力，确保本代理机构的业务能力足以满足委托单位的各项业务要求。
(2) the agency bookkeeping institution to undertake in the bookkeeping agency business, should give full consideration to the agency personnel professional level and practice ability, ability to ensure that the agency business entrusted units in all kinds of business requirements.
第四条 代理记账从业人员从事代理记账业务应当符合以下基本要求：
Article 4 the bookkeeping practitioners engaged in the accounting business shall meet the following basic requirements:
一、代理记账从业人员应当熟悉国家法律、法规，具备从事代理记账业务的财务会计专业水平和实务操作能力。
1. The bookkeeping practitioners should be familiar with the national laws and regulations, and have the professional level of financial accounting and practical operation ability of acting bookkeeping business.
二、代理记账从业人员应当严格遵守国家会计法律法规和统一会计制度，维护国家利益，保护委托单位合法权益。。
2. The agent shall strictly abide by the national accounting laws and regulations and the unified accounting system, safeguard the national interests and protect the lawful rights and interests of the entrusted units.
三、代理记账从业人员应当合理运用财务会计知识、技能和经验，保持职业谨慎，不应擅自处理超出代理职责范围的事项。
3. The agent shall reasonably use the knowledge, skills and experience of financial accounting, and remain professional and cautious, and shall not handle matters beyond the scope of agency's responsibilities without authorization.
四、代理记账机构负责业务咨询的专业人员应能够正确解答委托单位提出的有关会计处理原则和具体业务处理方面的问题。
4. The professional staff responsible for business consultation should be able to correctly answer the relevant accounting principles and specific business handling issues raised by the entrusted unit.
五、代理记账从业人员应当遵守财政部门有关会计人员继续教育和专业培训的规定，不断更新知识，提高专业技能水平，熟悉并掌握现行财务会计及相关法律法规。
Five, bookkeeping agency workers shall abide by the financial department of the provisions of the relevant accounting staff continuing education and professional training, and constantly update knowledge, improve their professional skills, familiar with and master the current financial accounting and the related laws and regulations.
六、代理记账从业人员着力塑造“守法、独立、客观、公正”的职业形象，确立“诚信为本、操守为重、坚持准则、不做假账”的职业理念，廉洁自律、恪尽守职、勤勉尽责。
Six, bookkeeping agency practitioners to focus on building "abide by the law, independent, objective and fair" the professional image, establish the "honesty, integrity first, adhere to the guidelines, do not do false account" professional philosophy, integrity self-discipline, fulfill skin, diligently.
第二章 业务范围
Chapter ii business scope
第五条 代理记账机构可以接受委托，受托办理委托人的下列业务：
Article 5 a bookkeeping agency may accept the commission, and the following business of the principal shall be entrusted to:
一、根据委托人提供的原始凭证和其他资料，按照国家统一的会计制度的规定进行会计核算，包括审核原始凭证、填制记账凭证、登记会计账簿、编制财务会计报告等。
A, according to the client to provide original vouchers and other materials, in accordance with the provisions of the national standard of accounting business accounting, including review the original vouchers, filling in accounting vouchers, register accounting books and prepare financial and accounting reports, etc.
二、对外提供财务会计报告。
Providing financial accounting reports to the outside world.
三、向税务机关提供税务资料。
To provide tax information to tax authorities.
四、委托人委托的其他会计业务。
Other accounting business entrusted by the principal.
第六条 代理记账机构接受委托，应当提供以下基础会计服务：
Article 6 the agency accounting institution shall provide the following basic accounting services:
一、原始凭证的处理。包括原始凭证的合规性审核、分类汇总及对各种有问题原始凭证的处理。
1. Processing of original documents. Include the compliance audit, classification summary and treatment of the original documents.
二、会计核算。对委托单位发生的包括但不限于下列事项，及时办理会计手续、进行会计核算：
2. Accounting. Handling accounting procedures and accounting in a timely manner, including but not limited to the following matters:
（一）款项和有价证券的收付；
(1) payment and collection of securities;
（二）财物的收发、增减和使用；
(2) the receipt, receipt, addition and use of property;
（三）债权债务的发生和结算；
(3) occurrence and settlement of claims and debts;
（四）资本、基金的增减；
(4) increase and decrease of capital and funds;
（五）收入、支出、费用、成本的计算；
(5) calculation of income, expenditure, expenses and costs;
（六）财务成果的计算和处理。
Calculation and disposal of financial results.
三、财务报告。根据国家统一会计制度规定，按照会计分期编制财务报告。包括但不限于资产负债表、利润表、现金流量表和附注。按月编制试算平衡表、银行余额调节表。
Iii. Financial reports. According to the national uniform accounting system, financial reports are prepared according to accounting stages. Including but not limited to balance sheet, profit statement, cash flow statement and notes. Prepare the trial balance and bank reconciliation statement monthly.
四、纳税申报。根据税收法律法规及其相关规定，编制、审核国税、地税纳税申报表及附列资料，按税收征管要求办理纳税申报。
Tax returns. According to the tax laws and regulations and relevant provisions, the tax returns and tax returns shall be filed according to the requirements of tax collection and administration.
五、解答委托单位在会计核算、会计报告和税务方面的日常问题。
Solve the daily problems of the entrusted unit in accounting, accounting report and taxation.
第七条 代理记账机构接受委托，可以提供以下增值会计服务：
Article 7 the agency accounting agencies shall be entrusted with the following value-added accounting services:
一、财务服务。为客户提供下列财务服务，包括但不限于财务分析报告、融资、担保、理财等。
I. financial services. Provide the following financial services, including but not limited to financial analysis report, financing, guarantee, financing, etc.
二、管理服务。为客户提供营业收入分析报告、费用分析报告，提出管理服务建议。
Ii. Management services. Provide customers with business income analysis report, cost analysis report, and propose management services.
三、税务代理服务。包括但不限于开业、变更、注销税务登记；增值税一般纳税人资格认定申请；开具外出经营税收管理证明；开具其他税收证明；减、免、退税申请等。
Iii. Tax agency services. Including but not limited to opening, alteration and cancellation of tax registration; VAT general taxpayer qualification application; To issue a certificate of tax administration for outgoing operation; To issue other tax certificates; Application for reduction, exemption, tax refund etc.
四、财税咨询服务。包括财税风险的预警及评估，财税管理制度的建立健全，财税处理方案的制定及协助实施等。
4. Tax consulting services. Including the early warning and assessment of financial and tax risks, the establishment and improvement of fiscal and tax management system, the formulation of fiscal and tax treatment schemes and the implementation of assistance.
五、财税知识培训。
5. Finance and taxation knowledge training.
六、财税档案托管服务。
Vi. Financial and tax archival services.
第三章 业务条件
Chapter iii business conditions
第八条 依法应当设置会计账簿但不具备设置会计机构或会计人员条件的单位，委托代理记账机构办理会计业务时，应当具备以下条件：
Article 8 if the accounting books are set up in accordance with the law, but they are not equipped with the conditions for setting up accounting institutions or accounting personnel, the following conditions shall be provided for the entrusted agency accounting institution to handle the accounting business:
一、委托单位应当配备专人负责日常货币收支和保管，能够按《会计基础工作规范》要求收集、整理、保管好所有的原始凭证资料。
1. The entrusted unit shall be equipped with a special person in charge of daily monetary receipts and payments and custody, and shall be able to collect, collate, and keep all the original documents in accordance with the requirements of the accounting basic work specification.
二、委托单位对本单位发生的经济业务事项，应当能够正确填制或者依法取得符合国家统一会计制度规定的原始凭证资料。
The entrusted unit shall be able to properly fill in the economic business affairs of the unit or obtain the original documents and documents in conformity with the national unified accounting system.
三、委托单位应当具备会计档案的交接、管理等相关规定的条件。
The entrusted unit shall have the conditions for the handover and management of accounting files.
四、委托单位应建立健全内部控制规范体系，依法经营，强化管理，保证资产的安全完整，保证原始凭证资料的真实、合法、准确、完整。
Four, entrust unit shall establish and perfect the internal control standard system, management according to law, strengthen management, to ensure the safety and integrity of the assets, to ensure that the original documents data real, legitimate, accurate and complete.
第九条 依法设立的代理记账机构，除具备国家规定的基本条件外，应当满足下列条件：
Article 9 a bookkeeping agency established according to law shall meet the following conditions in addition to the basic conditions stipulated by the state:
一、具备与业务需求相适应的、熟悉国家财税法律法规，具有相应会计专业水平和实务操作能力的从业人员。
1. Having the ability to adapt to the business needs and familiar with the national fiscal and tax laws and regulations, and have the professional staff of corresponding accounting professional level and practical operation ability.
二、具有健全的岗责体系、制度体系、绩效体系和标准业务流程。
2. Have a sound responsibility system, system, performance system and standard business process.
三、具备且有效执行的保密规则、业务规则、质量标准、风险控制、责任追究、应急机制等内控规范。
3. Internal control rules such as confidentiality rules, business rules, quality standards, risk control, liability investigation and emergency mechanism.
四、具有符合国家标准、满足代理记账需求和客户服务需要的会计核算软件或者信息化系统。
4. Accounting software or information systems that meet the national standards, meet the requirements of agency accounting and customer service requirements.
第十条 代理记账机构利用计算机、网络通信等现代信息技术手段开展会计核算的，其使用的会计信息化系统必须符合《企业会计信息化工作规范》（财会[2013]20号）规定的标准。所使用的会计软件至少具备以下功能：
Article 10 the bookkeeping agency use of modern information technology such as computer, network communication means to carry out the accounting, the use of accounting information system must meet the "enterprise accounting informatization standard" (finance and accounting) [2013] 20 specified standards. The accounting software used at least has the following functions:
一、为会计核算、财务管理直接采集数据；
1. Collect data directly for accounting and financial management;
二、生成会计凭证、账簿、报表等会计资料；
2. Generate accounting vouchers, books, statements and other accounting information;
三、对会计资料进行转换、输出、分析、利用。
3. Conversion, output, analysis and utilization of accounting information.
第四章 内设机构、岗位及其职责
Chapter iv internal organs, posts and responsibilities
第十一条 为保证业务质量，代理记账机构内设部门之间、部门内部的各岗位之间的不兼容职责职能，必须分离。
Article 11 in order to ensure the business quality, the incompatibilities and responsibilities between the internal departments of the bookkeeping agencies and the departments within the departments shall be separated.
第十二条 代理记账机构应当根据自身实际情况，合理设置内设部门，分别完成代理记账业务的各工作环节。代理记账机构内设的会计核算部门与档案管理部门应当分离。
Article 12 the agency accounting institution shall, according to its own actual situation, reasonably set up the internal departments and complete the various work links of the bookkeeping business respectively. The accounting department and archives management departments shall be separated from the accounting departments.
第十三条 代理记账机构内设的会计核算部门，应当按照国家会计相关规定，分别设置财务经理、会计主管、核算员等不兼容岗位。其岗位职责分工如下：
Article 13 the accounting departments of accounting institutions shall, in accordance with the relevant provisions of state accounting, set up incompatible posts such as financial managers, accounting supervisors and nuclear operators. The division of responsibilities of the post is as follows:
一、财务经理的主要职责
The main responsibilities of a financial manager
（一）负责财务分析、会计报告的审核与报送；
(1) to be responsible for the examination and submission of financial analysis and accounting reports;
（二）负责会计账簿、记账凭证的抽查与复核（即三级审核）；
(2) responsible for the spot check and review of accounting books and accounting vouchers;
（三）负责对账工作的复核，保证账账相符、账实相符。对发现的会计记账错误、账实不符等情形进行处理指导；
(3) responsible for the review of the account, and ensure that the accounts match and the accounts match. To deal with the errors of accounting errors and discrepancies of accounts, etc.;
（四）负责解答委托单位在会计核算、会计报告方面的日常问题；
(4) responsible for solving the daily problems of entrusted units in accounting and accounting reports;
（五）负责会计主管、核算员的日常管理、监督、培训。
(5) responsible for the daily management, supervision and training of accounting supervisors and nuclear operators.
二、会计主管的主要职责
Main responsibilities of accounting supervisor
（一）负责收款凭证、付款凭证（含所附原始凭证）等会计凭证的合法性、合规性、准确性审核（二级审核）；
(1) responsible for the legality, compliance and accuracy audit of accounting vouchers (including the original vouchers) and other accounting documents (including the original vouchers);
（二）负责库存原材料、半成品、辅助材料、产成品、固定资产、低值易耗品、包装物、在产品、制造费用、生产成本的会计转账业务核算工作；
(2) is responsible for the inventory of raw materials, semi-finished products, auxiliary materials, finished goods, fixed assets, low-value products, packing materials, in the product, manufacturing cost, production cost accounting transfer business accounting work;
（三）负责账账核对、账实核对、余额调节，发现异常及时报告；
(3) responsible for checking accounts, checking accounts, checking balances, and finding abnormal and timely reports;
（四）负责月末结账，进行转账分录的编制、录入。
(4) responsible for closing the accounts at the end of the month and making the transfer entries.
三、核算员的主要职责
The main responsibilities of the nuclear operator
（一）负责原始凭证接收及其合法性、合规性、准确性审核（一级审核）；
(1) responsible for receiving and receiving the original documents and their legality, compliance and accuracy examination (level 1 audit);
（二）负责收款凭证、付款凭证等记账业务的核算工作；
(2) responsible for accounting work of the collection vouchers, payment vouchers and other accounting services;
（三）协助委托单位进行往来账核对，并对委托单位账务问题的隐患给予评估；
(3) to assist the entrusted units to check and check the accounts and to assess the hidden dangers of the entrusted unit's accounts;
（四）负责同委托单位出纳人员对接、沟通。
(4) responsible for connecting and communicating with the authorized employees.
财务经理和会计主管须具备中级以上会计从业资格。
Financial manager and accounting supervisor must have intermediate or above accounting qualification.
第五章 保密规则
Chapter v confidentiality rules
第十四条 代理记账机构应当对因履行“代理记账委托协议书”获得的或收到的委托单位的商务、财务、技术、产品的信息、用户资料或其他标明保密的文件或信息的内容保守秘密，未经委托单位书面事先同意，不得向任何第三方泄露，不得利用其为本单位或他人谋取利益。
Of article 14 of the agency bookkeeping institution shall perform "bookkeeping agency by agreement" to obtain or receive entrust unit of business, finance, technology, products information, user information or other marked confidential documents or information secrecy, the content of the prior consent in writing of the delegate unit, shall not disclose to any third party, shall not be used for this unit or another benefit.
第十五条 代理记账从业人员对其工作中知悉的客户秘密，任何情况下均不得对外提供和披露，不得用于与代理记账业务无关的目的，不得为自己或他人谋取不正当的利益。
Article 15 the bookkeeping agency workers, they have come to know in the work of customer secret, under no circumstances shall provide and disclosure, shall not be used for purposes of has nothing to do with the bookkeeping agency business, may not seek dishonest gain for themselves or others.
第十六条 代理记账机构应当建立健全保密制度，建立保密责任体系，明确保密措施。
Article 16 a bookkeeping agency shall establish and improve the confidentiality system, establish a confidentiality obligation system and specify the confidentiality measures.
第十七条 代理记账机构应当与其从业人员签订《保密协议书》。《保密协议书》至少包含保密范围、保密期限、保密责任等基本内容。
Article 17 an agency accounting institution shall sign a confidential agreement with its employees. The confidential agreement shall contain at least the basic contents such as the scope of confidentiality, the term of confidentiality and the responsibility of confidentiality.
第六章 附则
Chapter vi supplementary provisions
第十八条 代理记账规范分为基本规范和具体规范，具体规范的制定应当遵循本规范。
Article 18 the agency accounting standards shall be divided into basic norms and specific specifications, and the formulation of specific specifications shall conform to this norm.
第十九条 本规范由中国总会计师协会代理记账行业分会负责解释，若遇有国家财税政策变动时，依照国家有关规定执行。
Article 19 these regulations shall be interpreted by the industry branch of the general accounting association of China, which shall be responsible for the interpretation of the regulations. If there are any changes in the national fiscal and taxation policies, the regulations shall be carried out in accordance with the relevant provisions of the state.
第二十条 在执行中如遇有本规范未明确的事项，依照国家有关规定执行。
Article 20 if there are any undefined matters in the implementation of the regulations, they shall be carried out in accordance with the relevant provisions of the state.
第二十一条 本规范自发布之日起实施。
Article 21 these regulations shall be implemented from the date of promulgation.
Acting as the basic specification of accounting
第一章 总则
Chapter I general provisions
第一条 为了进一步规范代理记账业务，拓展代理记账服务领域，提升代理记账工作效率，保障代理记账业务质量，推进代理记账行业信息化建设，促进代理记账行业的健康发展，根据《中华人民共和国会计法》、《代理记账管理办法》以及《企业会计制度》、《小企业会计准则》等相关法律法规的规定，制定本规范。
Article 1 in order to further standardize the bookkeeping agency business, expand acting book-keeping services, bookkeeping agency work efficiency and ensure quality of bookkeeping agency business, to push forward informationalization construction, bookkeeping agency industry to promote the healthy development of bookkeeping agency industry, according to the "accounting law of the People's Republic of China", "agency bookkeeping management method" and "enterprise accounting system", "small business accounting standards" and other relevant laws and regulations, formulate this specification.
第二条 本规范适用于依法设立的代理记账机构及其连锁的分支机构（以下简称代理记账机构）。代理记账机构开展代理记账业务应当遵守本规范。
Article 2 this regulation is applicable to the agency accounting institution and its chain branches (hereinafter referred to as the bookkeeping agency) established according to law. The acting bookkeeping agency shall abide by this specification in carrying out the business of acting bookkeeping.
本规范所称代理记账机构是指从事代理记账业务的中介机构，含总部及其分支机构。
The agency referred to in this specification refers to the intermediary institution engaged in the business of bookkeeping, including headquarters and its branches.
本规范所称委托单位是指委托代理记账机构办理会计业务的单位。
The term "entrusted unit" in this code refers to the unit that is entrusted with the accounting business of the agent.
本规范所称代理记账是指代理记账机构接受独立核算单位的委托，代替其办理记账、算账、报账、办税等会计业务的一种社会性会计服务活动。
Bookkeeping agency "as mentioned in the present specification refers to the agency bookkeeping institution accepts the commission of the independent accounting units, instead of its bookkeeping, accounts, reimbursement, tax accounting business such as a social accounting service activities.
第三条 代理记账机构应当在保护客户合法权益前提下，依法履行职责，并遵循以下基本原则：
Article 3 a bookkeeping agency shall, under the premise of protecting the lawful rights and interests of customers, perform its duties according to law and follow the following basic principles:
一、质量优先原则
First, the principle of quality priority
（一）代理记账机构应当恪守与委托单位签定的“代理记账委托协议书”中的各项约定，在委托单位提供了必要条件的前提下，在规定的时间内按照约定保质保量地完成代理记账业务。
(a) and entrust unit bookkeeping agency offices shall abide by the signing of the "bookkeeping agency by agreement" of the convention, on the premise of entrust unit provides the necessary conditions, within the prescribed period of time in accordance with the contract to complete the bookkeeping agency business with good quality.
（二）代理记账机构应当建立完善的质量管理体系，优化过程管理、严格过程控制、实施持续改进，全面提升服务质量。
(2) the agency should establish a sound quality management system, optimize process management, strict process control, implement continuous improvement, and improve service quality comprehensively.
（三）代理记账机构开展代理记账业务，应当对委托单位提供的原始凭证和其他会计资料进行审核，并按照国家统一会计制度的规定，依据审核后的原始凭证办理会计核算。
(3) the agency bookkeeping agency bookkeeping agency business, shall provide original vouchers to entrust unit and other accounting documents audit, and in accordance with the provisions of the national unified accounting system based on the audit after the original vouchers for accounting.
（四）代理记账业务应当实行三级审核制。一级审核是对原始凭证和其他原始会计资料进行的审核，二级审核是对记账凭证和会计核算业务的审核，三级审核是对会计账簿和会计报表的审核。三级审核应当职能分离，各负其责。
(4) the agency shall implement a three-level audit system. Level 1 audit is the original vouchers and other original accounting information of audit, the secondary auditing is to proof of charge to an account and accounting business review, 3-level auditing is auditing of accounting books and accounting statements. Three levels of audit should be separated from each other, and each will be held responsible.
二、独立执业原则
Ii. Principles of independent practice
（一）代理记账机构从事代理记账业务时，应当保持应有的独立性，在代理记账委托协议书授予的代理权限内，独立行使代理权，不受其他部门、单位和个人不合法的干预。
(a) agency bookkeeping agency engaged in bookkeeping agency business, should maintain its independence, the bookkeeping agency agreement awarded agents authorized, independently exercise their authority, and is not affected by other departments, units and individuals illegal intervention.
（二）代理记账机构对委托单位示意其作不当的会计处理或提供不实的会计资料，以及委托单位其他不符合法律、法规规定的要求应当拒绝，并依法加以制止或向主管财政部门报告。
(2) the agency bookkeeping institution to entrust unit indicated its of improper accounting or provide false accounting information, and entrust unit does not conform to the laws and regulations, and other requirements shall be rejected, and in accordance with the law to stop or report to the competent department of finance.
三、诚实信用原则
The principle of good faith
（一）代理记账机构在开展代理业务中应讲信用，恪守诺言，诚实不欺，在追求自己利益的同时不损害他人和社会利益，在开展代理记账业务活动中维持各方的利益以及社会利益的平衡。
(a) bookkeeping agency organization in agent business should be in good faith, to keep his promise, honest and don't cheat, in one's own interests don't damage the interests of others and the society at the same time, in the bookkeeping agency business activities to maintain the balance of interests and social interests of all parties concerned.
（二）代理记账机构应当公正地开展代理业务，不得偏袒或迁就委托单位。
(2) the agency accounting institution shall conduct the agency business fairly and shall not favor or compromise the entrusted unit.
（三）代理记账机构不得搞不正当竞争，不得欺行霸市。
(3) the agency shall not engage in unfair competition, and shall not bully the city.
四、客户权益保护原则
Iv. Protection principle of customer rights and interests
（一）代理记账机构对委托单位提供的原始凭证等会计资料负有保管的责任，业务处理完毕后，应按规定及时返还委托单位，并办理交接手续。对代理业务形成的会计凭证、会计账册、财务会计报告等会计资料应按约定的时间提交委托单位，并办理交接验收手续。
(a) bookkeeping agency institutions provide original vouchers and accounting data to entrust unit responsibility of taking care of business processing is completed, shall be promptly returned to entrust unit by the regulation, and the transfer formalities. Accounting documents, accounting books, financial accounting reports and other accounting information formed by the agent business shall be submitted to the entrusted unit at the appointed time and shall handle the acceptance formalities.
（二）代理记账机构应当公平营销，从定价和服务等方面强调公平对待委托单位。
(2) agency accounting institutions shall be fair marketing, and emphasize the fair treatment of entrusted units in terms of pricing and services.
（三）代理记账机构应当优化内部流程、考核机制等的业务系统，强化深层次的客户权益保障机制，切实提升委托单位对代理记账服务的满意度。
(3) the agency bookkeeping institution shall optimize internal process, evaluation mechanism and other business systems, deep customer rights and interests safeguard mechanism, strengthen practically improving entrust unit for bookkeeping agency service satisfaction.
（四）代理记账机构顺应互联网对行业影响的重大变化，深化投诉管理，优化客户体验。
(4) agency accounting institutions comply with the major changes of the Internet to the industry, deepen the management of complaints and optimize the customer experience.
五、量能承接的原则
The principle that quantity can be inherited
（一）代理记账机构在承接代理记账业务前，应当初步了解委托单位的业务诉求和业务环境，评估是否满足本代理记账的受托条件。
(a) the agency bookkeeping agency shall initially understand the business appeal and business environment of the entrusted unit before undertaking the service of bookkeeping, and evaluate whether it shall meet the agent's conditions of account.
（二）代理记账机构在承接代理记账业务时，应当充分考虑本代理机构从业人员的专业水平和实务操作能力，确保本代理机构的业务能力足以满足委托单位的各项业务要求。
(2) the agency bookkeeping institution to undertake in the bookkeeping agency business, should give full consideration to the agency personnel professional level and practice ability, ability to ensure that the agency business entrusted units in all kinds of business requirements.
第四条 代理记账从业人员从事代理记账业务应当符合以下基本要求：
Article 4 the bookkeeping practitioners engaged in the accounting business shall meet the following basic requirements:
一、代理记账从业人员应当熟悉国家法律、法规，具备从事代理记账业务的财务会计专业水平和实务操作能力。
1. The bookkeeping practitioners should be familiar with the national laws and regulations, and have the professional level of financial accounting and practical operation ability of acting bookkeeping business.
二、代理记账从业人员应当严格遵守国家会计法律法规和统一会计制度，维护国家利益，保护委托单位合法权益。。
2. The agent shall strictly abide by the national accounting laws and regulations and the unified accounting system, safeguard the national interests and protect the lawful rights and interests of the entrusted units.
三、代理记账从业人员应当合理运用财务会计知识、技能和经验，保持职业谨慎，不应擅自处理超出代理职责范围的事项。
3. The agent shall reasonably use the knowledge, skills and experience of financial accounting, and remain professional and cautious, and shall not handle matters beyond the scope of agency's responsibilities without authorization.
四、代理记账机构负责业务咨询的专业人员应能够正确解答委托单位提出的有关会计处理原则和具体业务处理方面的问题。
4. The professional staff responsible for business consultation should be able to correctly answer the relevant accounting principles and specific business handling issues raised by the entrusted unit.
五、代理记账从业人员应当遵守财政部门有关会计人员继续教育和专业培训的规定，不断更新知识，提高专业技能水平，熟悉并掌握现行财务会计及相关法律法规。
Five, bookkeeping agency workers shall abide by the financial department of the provisions of the relevant accounting staff continuing education and professional training, and constantly update knowledge, improve their professional skills, familiar with and master the current financial accounting and the related laws and regulations.
六、代理记账从业人员着力塑造“守法、独立、客观、公正”的职业形象，确立“诚信为本、操守为重、坚持准则、不做假账”的职业理念，廉洁自律、恪尽守职、勤勉尽责。
Six, bookkeeping agency practitioners to focus on building "abide by the law, independent, objective and fair" the professional image, establish the "honesty, integrity first, adhere to the guidelines, do not do false account" professional philosophy, integrity self-discipline, fulfill skin, diligently.
第二章 业务范围
Chapter ii business scope
第五条 代理记账机构可以接受委托，受托办理委托人的下列业务：
Article 5 a bookkeeping agency may accept the commission, and the following business of the principal shall be entrusted to:
一、根据委托人提供的原始凭证和其他资料，按照国家统一的会计制度的规定进行会计核算，包括审核原始凭证、填制记账凭证、登记会计账簿、编制财务会计报告等。
A, according to the client to provide original vouchers and other materials, in accordance with the provisions of the national standard of accounting business accounting, including review the original vouchers, filling in accounting vouchers, register accounting books and prepare financial and accounting reports, etc.
二、对外提供财务会计报告。
Providing financial accounting reports to the outside world.
三、向税务机关提供税务资料。
To provide tax information to tax authorities.
四、委托人委托的其他会计业务。
Other accounting business entrusted by the principal.
第六条 代理记账机构接受委托，应当提供以下基础会计服务：
Article 6 the agency accounting institution shall provide the following basic accounting services:
一、原始凭证的处理。包括原始凭证的合规性审核、分类汇总及对各种有问题原始凭证的处理。
1. Processing of original documents. Include the compliance audit, classification summary and treatment of the original documents.
二、会计核算。对委托单位发生的包括但不限于下列事项，及时办理会计手续、进行会计核算：
2. Accounting. Handling accounting procedures and accounting in a timely manner, including but not limited to the following matters:
（一）款项和有价证券的收付；
(1) payment and collection of securities;
（二）财物的收发、增减和使用；
(2) the receipt, receipt, addition and use of property;
（三）债权债务的发生和结算；
(3) occurrence and settlement of claims and debts;
（四）资本、基金的增减；
(4) increase and decrease of capital and funds;
（五）收入、支出、费用、成本的计算；
(5) calculation of income, expenditure, expenses and costs;
（六）财务成果的计算和处理。
Calculation and disposal of financial results.
三、财务报告。根据国家统一会计制度规定，按照会计分期编制财务报告。包括但不限于资产负债表、利润表、现金流量表和附注。按月编制试算平衡表、银行余额调节表。
Iii. Financial reports. According to the national uniform accounting system, financial reports are prepared according to accounting stages. Including but not limited to balance sheet, profit statement, cash flow statement and notes. Prepare the trial balance and bank reconciliation statement monthly.
四、纳税申报。根据税收法律法规及其相关规定，编制、审核国税、地税纳税申报表及附列资料，按税收征管要求办理纳税申报。
Tax returns. According to the tax laws and regulations and relevant provisions, the tax returns and tax returns shall be filed according to the requirements of tax collection and administration.
五、解答委托单位在会计核算、会计报告和税务方面的日常问题。
Solve the daily problems of the entrusted unit in accounting, accounting report and taxation.
第七条 代理记账机构接受委托，可以提供以下增值会计服务：
Article 7 the agency accounting agencies shall be entrusted with the following value-added accounting services:
一、财务服务。为客户提供下列财务服务，包括但不限于财务分析报告、融资、担保、理财等。
I. financial services. Provide the following financial services, including but not limited to financial analysis report, financing, guarantee, financing, etc.
二、管理服务。为客户提供营业收入分析报告、费用分析报告，提出管理服务建议。
Ii. Management services. Provide customers with business income analysis report, cost analysis report, and propose management services.
三、税务代理服务。包括但不限于开业、变更、注销税务登记；增值税一般纳税人资格认定申请；开具外出经营税收管理证明；开具其他税收证明；减、免、退税申请等。
Iii. Tax agency services. Including but not limited to opening, alteration and cancellation of tax registration; VAT general taxpayer qualification application; To issue a certificate of tax administration for outgoing operation; To issue other tax certificates; Application for reduction, exemption, tax refund etc.
四、财税咨询服务。包括财税风险的预警及评估，财税管理制度的建立健全，财税处理方案的制定及协助实施等。
4. Tax consulting services. Including the early warning and assessment of financial and tax risks, the establishment and improvement of fiscal and tax management system, the formulation of fiscal and tax treatment schemes and the implementation of assistance.
五、财税知识培训。
5. Finance and taxation knowledge training.
六、财税档案托管服务。
Vi. Financial and tax archival services.
第三章 业务条件
Chapter iii business conditions
第八条 依法应当设置会计账簿但不具备设置会计机构或会计人员条件的单位，委托代理记账机构办理会计业务时，应当具备以下条件：
Article 8 if the accounting books are set up in accordance with the law, but they are not equipped with the conditions for setting up accounting institutions or accounting personnel, the following conditions shall be provided for the entrusted agency accounting institution to handle the accounting business:
一、委托单位应当配备专人负责日常货币收支和保管，能够按《会计基础工作规范》要求收集、整理、保管好所有的原始凭证资料。
1. The entrusted unit shall be equipped with a special person in charge of daily monetary receipts and payments and custody, and shall be able to collect, collate, and keep all the original documents in accordance with the requirements of the accounting basic work specification.
二、委托单位对本单位发生的经济业务事项，应当能够正确填制或者依法取得符合国家统一会计制度规定的原始凭证资料。
The entrusted unit shall be able to properly fill in the economic business affairs of the unit or obtain the original documents and documents in conformity with the national unified accounting system.
三、委托单位应当具备会计档案的交接、管理等相关规定的条件。
The entrusted unit shall have the conditions for the handover and management of accounting files.
四、委托单位应建立健全内部控制规范体系，依法经营，强化管理，保证资产的安全完整，保证原始凭证资料的真实、合法、准确、完整。
Four, entrust unit shall establish and perfect the internal control standard system, management according to law, strengthen management, to ensure the safety and integrity of the assets, to ensure that the original documents data real, legitimate, accurate and complete.
第九条 依法设立的代理记账机构，除具备国家规定的基本条件外，应当满足下列条件：
Article 9 a bookkeeping agency established according to law shall meet the following conditions in addition to the basic conditions stipulated by the state:
一、具备与业务需求相适应的、熟悉国家财税法律法规，具有相应会计专业水平和实务操作能力的从业人员。
1. Having the ability to adapt to the business needs and familiar with the national fiscal and tax laws and regulations, and have the professional staff of corresponding accounting professional level and practical operation ability.
二、具有健全的岗责体系、制度体系、绩效体系和标准业务流程。
2. Have a sound responsibility system, system, performance system and standard business process.
三、具备且有效执行的保密规则、业务规则、质量标准、风险控制、责任追究、应急机制等内控规范。
3. Internal control rules such as confidentiality rules, business rules, quality standards, risk control, liability investigation and emergency mechanism.
四、具有符合国家标准、满足代理记账需求和客户服务需要的会计核算软件或者信息化系统。
4. Accounting software or information systems that meet the national standards, meet the requirements of agency accounting and customer service requirements.
第十条 代理记账机构利用计算机、网络通信等现代信息技术手段开展会计核算的，其使用的会计信息化系统必须符合《企业会计信息化工作规范》（财会[2013]20号）规定的标准。所使用的会计软件至少具备以下功能：
Article 10 the bookkeeping agency use of modern information technology such as computer, network communication means to carry out the accounting, the use of accounting information system must meet the "enterprise accounting informatization standard" (finance and accounting) [2013] 20 specified standards. The accounting software used at least has the following functions:
一、为会计核算、财务管理直接采集数据；
1. Collect data directly for accounting and financial management;
二、生成会计凭证、账簿、报表等会计资料；
2. Generate accounting vouchers, books, statements and other accounting information;
三、对会计资料进行转换、输出、分析、利用。
3. Conversion, output, analysis and utilization of accounting information.
第四章 内设机构、岗位及其职责
Chapter iv internal organs, posts and responsibilities
第十一条 为保证业务质量，代理记账机构内设部门之间、部门内部的各岗位之间的不兼容职责职能，必须分离。
Article 11 in order to ensure the business quality, the incompatibilities and responsibilities between the internal departments of the bookkeeping agencies and the departments within the departments shall be separated.
第十二条 代理记账机构应当根据自身实际情况，合理设置内设部门，分别完成代理记账业务的各工作环节。代理记账机构内设的会计核算部门与档案管理部门应当分离。
Article 12 the agency accounting institution shall, according to its own actual situation, reasonably set up the internal departments and complete the various work links of the bookkeeping business respectively. The accounting department and archives management departments shall be separated from the accounting departments.
第十三条 代理记账机构内设的会计核算部门，应当按照国家会计相关规定，分别设置财务经理、会计主管、核算员等不兼容岗位。其岗位职责分工如下：
Article 13 the accounting departments of accounting institutions shall, in accordance with the relevant provisions of state accounting, set up incompatible posts such as financial managers, accounting supervisors and nuclear operators. The division of responsibilities of the post is as follows:
一、财务经理的主要职责
The main responsibilities of a financial manager
（一）负责财务分析、会计报告的审核与报送；
(1) to be responsible for the examination and submission of financial analysis and accounting reports;
（二）负责会计账簿、记账凭证的抽查与复核（即三级审核）；
(2) responsible for the spot check and review of accounting books and accounting vouchers;
（三）负责对账工作的复核，保证账账相符、账实相符。对发现的会计记账错误、账实不符等情形进行处理指导；
(3) responsible for the review of the account, and ensure that the accounts match and the accounts match. To deal with the errors of accounting errors and discrepancies of accounts, etc.;
（四）负责解答委托单位在会计核算、会计报告方面的日常问题；
(4) responsible for solving the daily problems of entrusted units in accounting and accounting reports;
（五）负责会计主管、核算员的日常管理、监督、培训。
(5) responsible for the daily management, supervision and training of accounting supervisors and nuclear operators.
二、会计主管的主要职责
Main responsibilities of accounting supervisor
（一）负责收款凭证、付款凭证（含所附原始凭证）等会计凭证的合法性、合规性、准确性审核（二级审核）；
(1) responsible for the legality, compliance and accuracy audit of accounting vouchers (including the original vouchers) and other accounting documents (including the original vouchers);
（二）负责库存原材料、半成品、辅助材料、产成品、固定资产、低值易耗品、包装物、在产品、制造费用、生产成本的会计转账业务核算工作；
(2) is responsible for the inventory of raw materials, semi-finished products, auxiliary materials, finished goods, fixed assets, low-value products, packing materials, in the product, manufacturing cost, production cost accounting transfer business accounting work;
（三）负责账账核对、账实核对、余额调节，发现异常及时报告；
(3) responsible for checking accounts, checking accounts, checking balances, and finding abnormal and timely reports;
（四）负责月末结账，进行转账分录的编制、录入。
(4) responsible for closing the accounts at the end of the month and making the transfer entries.
三、核算员的主要职责
The main responsibilities of the nuclear operator
（一）负责原始凭证接收及其合法性、合规性、准确性审核（一级审核）；
(1) responsible for receiving and receiving the original documents and their legality, compliance and accuracy examination (level 1 audit);
（二）负责收款凭证、付款凭证等记账业务的核算工作；
(2) responsible for accounting work of the collection vouchers, payment vouchers and other accounting services;
（三）协助委托单位进行往来账核对，并对委托单位账务问题的隐患给予评估；
(3) to assist the entrusted units to check and check the accounts and to assess the hidden dangers of the entrusted unit's accounts;
（四）负责同委托单位出纳人员对接、沟通。
(4) responsible for connecting and communicating with the authorized employees.
财务经理和会计主管须具备中级以上会计从业资格。
Financial manager and accounting supervisor must have intermediate or above accounting qualification.
第五章 保密规则
Chapter v confidentiality rules
第十四条 代理记账机构应当对因履行“代理记账委托协议书”获得的或收到的委托单位的商务、财务、技术、产品的信息、用户资料或其他标明保密的文件或信息的内容保守秘密，未经委托单位书面事先同意，不得向任何第三方泄露，不得利用其为本单位或他人谋取利益。
Of article 14 of the agency bookkeeping institution shall perform "bookkeeping agency by agreement" to obtain or receive entrust unit of business, finance, technology, products information, user information or other marked confidential documents or information secrecy, the content of the prior consent in writing of the delegate unit, shall not disclose to any third party, shall not be used for this unit or another benefit.
第十五条 代理记账从业人员对其工作中知悉的客户秘密，任何情况下均不得对外提供和披露，不得用于与代理记账业务无关的目的，不得为自己或他人谋取不正当的利益。
Article 15 the bookkeeping agency workers, they have come to know in the work of customer secret, under no circumstances shall provide and disclosure, shall not be used for purposes of has nothing to do with the bookkeeping agency business, may not seek dishonest gain for themselves or others.
第十六条 代理记账机构应当建立健全保密制度，建立保密责任体系，明确保密措施。
Article 16 a bookkeeping agency shall establish and improve the confidentiality system, establish a confidentiality obligation system and specify the confidentiality measures.
第十七条 代理记账机构应当与其从业人员签订《保密协议书》。《保密协议书》至少包含保密范围、保密期限、保密责任等基本内容。
Article 17 an agency accounting institution shall sign a confidential agreement with its employees. The confidential agreement shall contain at least the basic contents such as the scope of confidentiality, the term of confidentiality and the responsibility of confidentiality.
第六章 附则
Chapter vi supplementary provisions
第十八条 代理记账规范分为基本规范和具体规范，具体规范的制定应当遵循本规范。
Article 18 the agency accounting standards shall be divided into basic norms and specific specifications, and the formulation of specific specifications shall conform to this norm.
第十九条 本规范由中国总会计师协会代理记账行业分会负责解释，若遇有国家财税政策变动时，依照国家有关规定执行。
Article 19 these regulations shall be interpreted by the industry branch of the general accounting association of China, which shall be responsible for the interpretation of the regulations. If there are any changes in the national fiscal and taxation policies, the regulations shall be carried out in accordance with the relevant provisions of the state.
第二十条 在执行中如遇有本规范未明确的事项，依照国家有关规定执行。
Article 20 if there are any undefined matters in the implementation of the regulations, they shall be carried out in accordance with the relevant provisions of the state.
第二十一条 本规范自发布之日起实施。
Article 21 these regulations shall be implemented from the date of promulgation.
