1. The propaganda on agency bookkeeping in the Accounting Law is not enough. Many small economic organizations and agents, especially the vast number of individual business households, know little about agency bookkeeping, lack of understanding and lack of understanding.
2. The measures of "agency bookkeeping" are not very effective. At present, there are two main problems for small-scale economic organizations and individual business households that should be entrusted with agent accounting. One is that it is very common that they should establish accounts instead of establishing accounts. The other is that many "entrusted agent bookkeepers" do not have legal qualifications. This not only interferes with the seriousness of the law, but also easily leads to many other problems. Additional Accounting Network Wechat for more financial information.
3. In the legal relationship of agency bookkeeping, the trustee's legal position has not been thoroughly dealt with, which is controversial in theory.
4. The potential of agency accounting institutions has not been fully developed. The number of agency accounting institutions is increasing, but the overall scope is generally small and the scope of agency business is not wide. There are few institutions that can really provide all-round accounting services such as accounting, tax planning, tax declaration, internal audit, annual inspection of industrial and commercial tax registration, fiscal and taxation consultation for trustees.
5. The establishment of agency accounting institutions is not standard. Agency bookkeeping institutions must have more than three full-time employees holding certificates of accounting qualification, and the person in charge of agency bookkeeping business must have professional and technical titles of accountants or above. However, in practice, quite a few agencies do not conform to this rule.
6. Internal management disorder of agency accounting institutions. In practice, many agency bookkeeping operations are not standard, and the internal management system is not perfect. The internal management system of some agency bookkeeping institutions is nothing even if it is formulated.
7. The quality of the practice of agency bookkeeping institutions is not pessimistic. There are still many non-standard aspects in accounting, some accounting fail to take the accrual system as the basis, and the phenomenon that the agency company fails to draw up statutory provident fund and statutory public welfare fund according to the Company Law is more common. As long as the basic financial statements are prepared by the agency, the annotations to the financial statements are not provided in accordance with the requirements of the rules of the system.
8. It's the disorder of charging standards for agency bookkeeping business. In terms of charging standards, there is a wide gap among the agencies, some of which even stop malicious competition through low prices, and some of the agencies themselves do not have standard operating income accounting, and the phenomenon of hidden income is more common.
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