濟南代理記賬公司職業(yè)的現(xiàn)狀及開展?

Jinan bookkeeping agency company's present situation and carry out professional?

財政部為了加強代理記賬組織的處理，標(biāo)準(zhǔn)署理記賬事務(wù)，推進署理記賬職業(yè)的健康開展，依據(jù)《中華人民共和國管帳法》及別的法令、法規(guī)，于本年元月份對94年發(fā)布的《代理記賬處理暫行方法》進行了全部修訂，以財政部27號令的方法正式發(fā)布了《署理記賬處理方法》，對從事署理記賬事務(wù)的建立條件、批閱程序、事務(wù)范圍以及托付兩邊的權(quán)利義務(wù)和法令責(zé)任等作了具體規(guī)則，為署理記賬事務(wù)的推廣與開展供給了法令依據(jù)與保證，該方法從本年3月1日起開始施行， 94年6月23日發(fā)布的《署理記賬處理暫行方法》([94]財會字第24號)一起廢止。2005年1月1日起在全國范圍內(nèi)施行的《小企業(yè)管帳準(zhǔn)則》，對廣闊的小企業(yè)要依據(jù)管帳事務(wù)的需求設(shè)置管帳組織或許托付有署理記賬天資的中介組織署理記賬也進行了清晰的要求和規(guī)則。

The ministry of finance in order to strengthen the processing of bookkeeping agency organization, standard acting accounting affairs, promote acting accounting occupational health, on the basis of the tube accounting law of the People's Republic of China and other laws and regulations, and in January this year to 94 all the bookkeeping agency handling tentative method "has carried on the revision, with the Treasury 27 order officially released" acting accounting processing method ", to the established engaged in acting accounting transaction conditions, review procedures, scope of the transaction and the rights and obligations on both sides of the trust and law responsibility made specific rules, such as to the promotion and development of acting accounting transaction supply the law basis and guarantee, starting from this year on March 1, the method, on June 23, 94 issued "interim method acting accounting treatment" (24) [94] accounting word together. 2005 nationwide as of January 1, the small tube accounting guidelines, the broad small businesses, in accordance with the requirements of pipe account transaction set tube account organization may entrust a acting accounting talent intermediary organizations have made clear acting accounting requirements and rules.

濟南代理記賬公司的內(nèi)容及署理記賬組織的事務(wù)范圍

Jinan content and acting accounting bookkeeping agency company's transaction scope of the organization

代理記賬是指管帳咨詢、效勞組織及別的經(jīng)同意建立從事管帳代理記賬事務(wù)的中介組織承受獨立核算單位的托付，選用電腦記賬或手藝記賬方法，署理其處理管帳事務(wù)的一種社會性管帳效勞活動。署理記賬的主體是經(jīng)同意建立從事管帳署理記賬事務(wù)的中介組織，包含管帳師事務(wù)所、稅務(wù)師事務(wù)所、署理記賬公司及別的具有署理記賬資格的中介組織;署理記賬的目標(biāo)是指不具備設(shè)置管帳組織、或許在有關(guān)組織中設(shè)置專職管帳人員的獨立核算單位或別的需求托付署理記賬組織處理管帳事務(wù)的單位，如小型經(jīng)濟組織、個體工商戶等;署理記賬的內(nèi)容首要是署理托付單位處理所托付的管帳事務(wù);署理記賬的性質(zhì)是一種社會性管帳效勞活動，是管帳工作社會化、專門化的體現(xiàn);署理記賬在法令上的體現(xiàn)則是經(jīng)過簽定托付合同來清晰和標(biāo)準(zhǔn)托付及受托兩邊的權(quán)利義務(wù)聯(lián)系。

Consulting, bookkeeping agency refers to the tube account service organization and the other is approved to establish in tube accounting bookkeeping agency transaction intermediary organizations under the independent accounting unit trust, craftsmanship choose computer accounting or accounting approach, acting its a social tube in tube account affairs account service activities. Acting accounting subject is agreed to set up the account is engaged in the tube acting accounting transaction intermediary organizations, contain tube, accounting firms, tax accountant firm acting accounting firms and other intermediary organizations with acting accounting qualification; Acting accounting goal refers to the account does not have set the tube group, perhaps in the relevant organizations set up full-time employees who keep the tube or other independent accounting units entrust acting accounting organizations in tube account affairs demand units, such as small economic organizations, individual and industrial and commercial door, etc.; Acting accounting is the content of the first acting entrust unit entrusted by the tube account affairs; The nature of the acting accounting is a social account service activities, is the embodiment of the tube account work socialization, specialization; The embodiment of the acting on the law of charge to an account is after the signing of the trust contract to clear and standard and the rights and obligations on both sides of the trustee.

代理記賬組織，是指依法經(jīng)財政部門同意(管帳師事務(wù)所在外)建立從事署理記賬事務(wù)的中介組織。現(xiàn)在，署理記賬組織首要包含署理記賬公司、稅務(wù)師事務(wù)所、管帳師事務(wù)所及具有署理記賬資格的別的中介組織四種類型。建立署理記賬組織，從事署理記賬事務(wù)應(yīng)當(dāng)契合《署理記賬處理方法》第四條中對于人員、資產(chǎn)和準(zhǔn)則的有關(guān)規(guī)則。署理記賬組織能夠承受托付，受托處理托付人的下列事務(wù)：(一)依據(jù)托付人供給的原始憑據(jù)和別的材料，按照國家統(tǒng)一的管帳準(zhǔn)則的規(guī)則進行管帳核算，包含審閱原始憑據(jù)、填制記賬憑據(jù)、登記管帳賬簿、編制財政管帳報告等;(二)對外供給財政管帳報告;(三)向稅務(wù)機關(guān)供給稅務(wù)材料;(四)托付人托付的別的管帳事務(wù)。

Bookkeeping agency organization, it is to point to in accordance with the approved by financial department (architect firm and outer tube account) establishing intermediary organizations engaged in acting accounting transaction. Now, acting accounting organization first include acting accounting firms, tax accountant firm, tube account firm and other intermediary organizations with acting accounting qualification four types. Set up acting accounting organization, engaged in acting accounting transaction shall fit in article 4 of the acting accounting processing method for personnel, assets and rule of relevant rules. Acting accounting organization can afford to trust, the trustee handling entrusted the following issues: (a) on the basis of trust people to supply the original credentials and other materials, in accordance with the unified state of pipe the rules of the accounting standards for account business accounting, contains the original credentials review, fill the credentials of charge to an account, register account books and prepare financial accounting report, etc; (2) foreign supply financial accounting report; (3) to the tax organ supply tax materials; (4) entrust person entrusting other tube account transactions.

新的《代理記賬處理方法》將署理記賬的施行目標(biāo)從小型經(jīng)濟組織和個體工商戶擴大到一切需求施行署理記賬的單位，標(biāo)志著署理記賬職業(yè)正在開展壯大，署理記賬組織已經(jīng)由曩昔的輔助組織逐漸開展變成社會經(jīng)濟生活中不可或缺的新式中介效勞職業(yè)。別的，為了實行WTO協(xié)議中中國在2005年末全部敞開管帳效勞商場的許諾，新《方法》還增加了外商投資署理記賬組織的有關(guān)規(guī)則，使該項法規(guī)的適用范圍有了進一步拓展。

The new agency bookkeeping processing method "will be acting accounting enforcement goal from small economic organizations and individual businesses expand to all the requirements of acting accounting unit, marked the acting accounting profession is carrying out, acting accounting organizations have carried out by bag yesterday auxiliary organization gradually become an indispensable social and economic life of the new intermediary service career. Other, in order to implement the WTO agreement in China at the end of 2005 all open account service mall promise, the new "method" has increased foreign investment acting accounting organization rules, make the legislation has expanded the applicable scope.

濟南代理記賬公司：http://www.yinyon.cn/