代理做帐的对象是中小企业，它是指将本企业的会计核算、记账、报税等一系列的会计工作全部委托给专业记账会计来完成，本企业只设立出纳人员，负责日常货币收支业务和财产保管等工作。 我国财政部于1994年6月23日发布了《代理记账管理暂行办法》，对从事代理做帐的条件、程序以及委托双方的责任和义务等作了具体规定。新修订的《会计法》再一次确认了代理做帐的法律地位。
The object of agency accounting is small and medium-sized enterprises. It refers to entrusting a series of accounting work of the enterprise, such as accounting, bookkeeping, tax declaration, etc., to professional bookkeeping accountants to complete. The enterprise only sets up tellers to be responsible for daily currency revenue and expenditure business and property custody. On June 23, 1994, China's Ministry of Finance issued the Interim Measures for the management of agency account keeping, which specifically stipulated the conditions, procedures and the responsibilities and obligations of both parties. The newly revised accounting law once again confirms the legal status of agency accounting.