特征
Features
代理记账是指会计咨询、服务机构及其他组织等经批准设立从事会计代理记账业务的中介机构接受独立核算单位的委托，代替其办理记账、算账、报账业务的一种社会性会计服务活动。代理记账的主体是经批准设立从事会计代理记账业务的中介机构，包括会计师事务所、代理记账公司及其他具有代理记账资格的其他中介机构；
Agency bookkeeping refers to a social accounting service activity in which accounting consultation, service agencies and other organizations are authorized to set up intermediaries engaged in accounting agency bookkeeping business to accept the entrustment of independent accounting units instead of carrying out bookkeeping, bookkeeping and bookkeeping business. The main body of agency bookkeeping is the intermediary organization that is authorized to engage in the accounting agency bookkeeping business, including accounting firms, agency bookkeeping companies and other intermediaries with the qualification of agency bookkeeping.
代理记账的对象是不具备设置会计机构、或者在有关机构中设置专职会计人员的独立核算单位，如小型经济组织、应当建账的个体工商户等；代理记账的内容主要是代替独立核算单位办理记账、算账、报账等业务；代理记账的性质是一种社会性会计服务活动，是会计工作社会化、专门化的表现；代理记账在法律上的表现则是通过签订委托合同的方式来明确和规范委托及受托双方的权利义务关系。
The object of agent accounting is the independent accounting unit that does not have accounting institutions or full-time accountants in relevant institutions, such as small economic organizations, individual business households that should establish accounts, etc. The content of agent accounting is mainly to handle accounting, accounting and reporting business instead of independent accounting units. The nature is a kind of social accounting service activity, which reflects the socialization and specialization of accounting work. The legal expression of agency bookkeeping is to clarify and standardize the rights and obligations of the entrusted and the entrusted parties by signing the entrusting contract.