“代理记账是指社会中介机构即代” 的翻译

【 中文 】
代理记账是指社会中介机构即代理记账公司、会计师事务所、个人代理记账者进行的记账、算账、报账、代办纳税等业务。代理记账行业随着中小企业的增加而飞速发展，但其中也存在不少问题。本文剖析了企业对代理记账机构的认知度不高、代理记账机构之间的恶性竞争、执法部门对代理记账机构的监督力度不够等主要问题，提出了关于代理记账行业稳定发展、行业的发展前景的观点。同时提出了要明确代理记账机构的发展方向，明确法律责任，提高企业管理者对代理记账的认识，规范个人代理记账行为的对策。本文代理记账的发展有一定的积极意义。
[关键词]代理记账 个人代理记账法律责任代理记账机构

【 英语 】
Agency bookkeeping refers to the bookkeeping, accounting, reimbursement, tax payment and other businesses carried out by social intermediaries, i.e. bookkeeping companies, accounting firms and individual bookkeepers. The agency bookkeeping industry has developed rapidly with the increase of small and medium-sized enterprises, but there are also many problems. This paper analyzes the main problems such as low awareness of agency bookkeeping institutions, vicious competition between agency bookkeeping institutions, insufficient supervision of agency bookkeeping institutions by law enforcement departments, and puts forward the views on the stable development and development prospect of agency bookkeeping industry. At the same time, it puts forward some countermeasures to clarify the development direction of agency bookkeeping institutions, clarify legal responsibilities, improve the understanding of enterprise managers on agency bookkeeping, and standardize individual agency bookkeeping behavior. This paper has certain positive significance for the development of agency bookkeeping.
[Key words] bookkeeping agency individual bookkeeping agency legal liability bookkeeping agency