| 代理记账的质量优先原则 |
| 添加时间：2021/7/14 10:59:03 浏览次数： |
| 质量优先原则 1、 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。钢制闸门 钢坝 保定轻钢别墅 保定平面设计培训 保定室内设计培训 保定办公家具 保定空调维修 （1） The bookkeeping agency shall abide by all the stipulations in the "bookkeeping agency agreement" signed with the entrusting party, and complete the bookkeeping agency business within the specified time with the required quality and quantity on the premise that the entrusting party has provided the necessary conditions. （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） Bookkeeping agencies should establish a sound quality management system, optimize process management, strictly control process, implement continuous improvement, and comprehensively improve service quality. （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） When carrying out bookkeeping agency business, an agency shall examine and verify the original vouchers and other accounting materials provided by the client, and handle accounting according to the original vouchers after examination and verification in accordance with the provisions of the unified national accounting system. （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 bookkeeping business shall be subject to a three-level audit system. The first level audit is to audit the original voucher and other original accounting data, the second level audit is to audit the bookkeeping voucher and accounting business, and the third level audit is to audit the accounting books and statements. The three levels of audit should be separated from each other in functions and responsibilities. |
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