代理记账外文文献翻译译文3300字文档格式.docx
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代理记账外文文献翻译译文3300字文档格式.docx
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原文
Theresearchofenterprisebookkeepingagencyunderthemarketorientationenvironment
Author:
Martin,David
Abstract
Bookkeepingagencyreferstoanindividualoranaccountingfirm,intermediaryinstitutionstosmallenterprisesastheobjectofserviceincludetax,accounting,billingandaccountsandotherbusinessagents.Smallbusinessgrowthinactualbusinessrequirements,makebookkeepingagencyindustrymorewidely,buttherearelotsofdisadvantagesinthepracticalwork.Thispaperanalyzesthecurrentmarketeconomyconditionthenecessityandexistingproblemsofthebookkeepingagency,andfinallyputsforwardtosomecountermeasuresofstandardizedmanagement,bookkeepingagencytoregulatethebehaviorofbookkeepingagency,promotethehealthydevelopmentofbookkeepingagencybusiness.
Keywords:
Bookkeepingagency;
Problem;
countermeasures
1Introduction
Inrecentyears,withthedevelopmentofeconomy,smallbusinesseshaveincreasedrapidlyinquantity,butbecauseoflessinvestment,smallsize,smallinvolume,thefinancialorgans,setupinthesmallbusinessesgenerallynodon'
thirefull-timeaccounting,buttheentrustedagencytomanagethedailyaccountingbusinessaccountingcompany,bookkeepingagencyalsobecauseoflowcost,professionalservices,improvetheenterpriseaccountinginformationquality,standardizetheaccountingwork,byagreatnumberofsmallbusinessoperators.Butbecauseofthedevelopmentisnotperfect,therearelotsofproblemsforcurrentaccountservicefield,thispapertakethebookkeepingagencybenefitsanddisadvantagesofsmallbusinessandthedevelopmentofbookkeepingagencybusiness.
2Theproblemsofbookkeepingagency
2.1Smallandmicroenterpriseschoosebookkeepingagencytoreducecostsandtaxsavings
Ingeneral,smallbusinesseswithlessmoney,especiallythedevelopmentofprocessingenterprisesintheearlystagesofrelativelysmallamountofmoneyistightaffairs,maketheenterprisehavetotrytoreducethenumberofspecialfinancialpersonnel,specializedaccountingdepartmentsetupontheonehand,increasedailypaycostandmanagementcost,atthesametime,alsoincreasedtheaccountantsfollow-upeducationofextraspending,don'
thavetotakethecausedbytheflowoftheaccountingpersonnel'
spotentialeconomiclosses.Hiringbookkeepingagencypersonnelcostfarlessthanhiringafull-timeaccountingpersonnelsalary;
Anotheraspect,byhiringabookkeepingagencyaccountingcanalsogetmoreprofessionalservice,regularbookkeepingagencycompanyingeneral,bytherichworkingexperienceinaccountingorafter,cancomprehensiveknowledgeofaccountingandtaxpersonnel,thispartofthestaffcanusetheirmasteryofthefinancial,accounting,taxandsoonvariousaspectsofknowledgeandexperience,themoredifficultcouldbeproperlydealwithfinancialproblems,solveallkindsofaccountingproblemoftheenterprise,whichcangreatlyreducethefinancialriskoftheenterprisemost.Theconvenienceofthe"
win-win"
hasgivenrisetoabusinessgrowth.
2.2Bookkeepingagencyneedstobefurtherimprovethequalityoftheaccountinginformation
Theabsenceoffinancialstewardship,ingeneral,bookkeepingagencyaccountingdoesnotparticipateintheenterprisedailymanagementactivities,onlyaccordingtotheaccountingtreatmentofaccountinginformationprovidedbyenterprises,duetothelackofaccountingknowledge,providetrue,reliableandincompleteoriginalvouchersorotheraccountinginformationcannotbeobjectivelyreflectthefinancialpositionoftheenterprise;
Inaddition,becausetheaccountingbookkeepingagencyis"
outsider"
tobebookkeepingagencyaccountingreturnedforcorrectionofcomplementoftheoriginaldocumentsnotbecorrectedtimelysupplement,requirestheaccountinginformationisofteninaninactivestate,especiallymanyenterprisescashmanagementconfusion,outoftrustissues,corporatecashreceiptsandcashdisbursementsofsubsidiaryledgerisdifficulttomoredetailedrecordsandinformthebookkeepingagencypersonnel,toacertainextentcancausedistortionofaccountinginformation.Somesmallbusinessesfortheirowninterests,someillegal,falseinvoiceorfalseevidencetoprovidebookkeepingagencypersonnel,accordingtotheseillegalaccounting,accountinginformationcannotbewithreferencevalueforinformationuserstoprovidefinancialanalysisdata,thereflectionofaccountingandsupervisionisnotverygoodguarantee,andsomebookkeepingagencycompanyinordertogettheclientapprovalobtainedbettereconomicbenefits,thereisexcessivetocatertothecircumstancesofthedemandoftheenterprise.
2.3Thepowerandresponsibilityisnotclearandlackofoversight
Responsibilityandobligationoftheclientandagencybookkeepinginstitutionsneedtoindicateintheagentcontract,andevensomenon-standardbookkeepingagencycompanyandtheclientisonlyoralagreementanddidnotsignawrittencontract,theresponsibilityandobligationbetweenthetwosidesnotclarityoftenisthemainreasonforthedisputesandconflicts,problemsarisewhentheagentisoftendifficulttogetlegalprotection.BookkeepingAgencyCompanyfromtheirowninterests,formulatefavorableterms,problemsarise,andbookkeepingagencycompanyoftencanevaderesponsibility.
3Suggestionsaboutsmallbusinessbookkeepingagencybusiness
3.1Strengthenthesupervisionofthecompetentfinancialandtaxdepartmentsandregulatingthebehaviorofbookkeepingagency
Financial,taxation,industryandcommerceandotherrelevantdepartmentshaveregulatoryresponsibilityforsmallbusinesses.First,guidethecorrectunderstanding,smallbusinesstoentrustthecontent,procedure,responsibilityandcontroversialcontentspecification.Smallmicroenterpriseistheconsignorofbookkeepingagencyactivity,astheprincipalpartofaccountingtomaketheenterprisetorealizetheimportanceandnecessityofrealfinancialdataprovided,onlyfromthedatasourcecodes,bookkeepingagencypersonneltorealfinancialaccounting,bookkeepingagencycantrulyoutofastandardizeddevelopmentroad.Therefore,therelevantfunctionaldepartmentsshouldactivelyplayitsfunction,toencouragesmallminiatureenterprisethroughthebusinessaccounting,bookkeepingagencywayalsoshouldactivelyguidethemcorrectlyunderstandbookkeepingagencywork.
Second,theagencybookkeepinginstitutionanditssupervisionandcontrolofaccountingbehavior,therelevantfunctionaldepartmentstofromtheperspectiveofthewholeaccountserviceindustrydevelopment,strengthenthelegislativeregulationofagencybookkeepinginstitution.Forbookkeepingagencyworknormsandbusinessprocessfromthelegalleveltostrengthentheguidance,makebookkeepingagencyworklaws,suchasindustrialandcommercialregistration,taxreturnanddealingwithspecificbusiness,tostrengthentheregulationofagentofbothsides.Aswellasthesmallbusinessaccountingbookkeepingagencytoactualfilingsystem,thefinancialdepartmentisresponsiblefortheagentaccountingqualifications,professionallevel,generationofaccountingwork,suchasinspectionregulation,canaccordingtothesizeoftheenterprise'
sdailybusinesschargeafee,ledbyfunctionaldepartmentsrecruitmentagencyaccountingpersonneltothesociety,foritsjurisdictionwithinthescopeofthesmallandmedium-sizedenterprisestoprovidebookkeepingagencyservices,agencyisresponsiblefortheaccountingpersonneltothefinancialdepartmentatthesametimeandsmallbusinesses,soastostrengthenandregulatethebehaviorofbookkeepingagency.
3.2Clearresponsibility,avoidartificialrisk
Entrustedagencyenterprisesandbookkeepingagencyorganizationsneedtobeintheformofawrittencontractscopeandresponsibilitiesclearspecificationagent.Providerofenterpriseastheoriginalaccountinginformation,accountingdata,hastheresponsibilityandobligationtoaccountingpersonneltoprovidecompleteandcomprehensivelegal,accountinginformation,accountingtreatmentisforthespecificaccountingone.Forentrustedunits,bookkeepingagencyinstitutionsmustemphasizetheaccountinginformationshouldbeprovidedbytherealandeffective,mustaccordingtothestatisticsprovidedbytheaccountingaccountingandtaxreturninatimelymanner.Inordertopreventbusinessaccountingdisputesintheprocessasearlyaspossible,mustbeinfrontofthebusinessprocess,detailedaccountservicecontractwiththeclient,sothataccountingitemsandcontentsforstrictstandardsandaudit.
3.3Improvetheprofessionalquality,improvetheirvocationallevel,setuptheagentforthebrandimage
Bookkeepingagencyinstitutions,needreasonableplanningagencybusiness,expandthebusinessscope,improvethequalityofbookkeepingagency,setuptheagentforthebrandimage.Bookkeepingagencyinstitutionsonlyfindasuitablefortheirowndevelopmentpathcangofurther.Generallyspeaking,theagencybookkeepinginstitutionitselfhavefinancial,accounting,tax,andotheraspectsofprofessionaltalents,andjustsmallmicroenterpriseneed,accompaniedbynationalgrass-rootsmanagementorganizationsimprovethedemandforaccountingprofessionalknowledge,aswellastherapiddevelopmentofmicro,smallandmediumenterprises,bookkeepingagencyinstitutionshasbroughtunprecedentedopportunitiesfordevelopment.Howtoformhasitsowncharacteristicsofthedevelopmentstrategy,isthetoppriority.Thecontentofthefirstservicesshou
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