法律依据
Legal basis
1、基于代理记账业务的， [2]  为了充分肯定代理记账业务，1993年修改《会计法》时增加了“代理记账”规定，允许那些不具备单独设置会计机构或者配备会计人员条件的单位，委托有关的会计服务机构进行代理记账，从而首次确立了我国代理记账业务的法律地位。
1. Based on agency bookkeeping business, [2] In order to fully affirm the agency bookkeeping business, the "agency bookkeeping" provision was added when the Accounting Law was amended in 1993. It allows those units that do not have the conditions of setting up accounting institutions or staffing accountants independently to entrust relevant accounting service institutions with agency bookkeeping for the first time. It establishes the legal status of agency bookkeeping business in China.
2、根据最新的《注册会计师法》规定：第十五条：“注册会计师可以承办会计咨询、会计服务业务。”从而为代理记账业务的开展提供了合法的中介机构。
2. According to the latest Law on Certified Public Accountants, Article 15: "Certified Public Accountants may undertake accounting consulting and accounting services." This provides a legal intermediary for the development of agency bookkeeping business.
3、与此同时，为了具体规范代理记账业务，财政部于2005年发布的新《代理记账管理暂行办法》，对从事代理记账的条件、代理记账的程序以及委托双方的责任和义务等作了具体规定。 [3]  新修订的《会计法》再一次确认了代理记账的法律地位。
3. At the same time, in order to regulate the agency bookkeeping business, the Ministry of Finance promulgated the new Interim Measures for the Administration of Agency Accounting in 2005, which specifies the conditions, procedures and responsibilities of both parties involved in agency bookkeeping. [3] The newly revised Accounting Law once again confirms the legal status of agency bookkeeping.