Keywords:: accounting company enterprise financial countermeasures
The so-called agency bookkeeping refers to the social accounting service activities in which the intermediary agencies engaged in accounting agency bookkeeping business are approved to accept the entrustment of independent accounting units to handle accounting business on their behalf. Its main business is to handle comprehensive social service activities such as bookkeeping, accounting and reimbursement, which is the manifestation of socialization and specialization of accounting work. At present, the agency bookkeeping institutions in China mainly include social consulting service institutions with agency bookkeeping qualifications, such as agency bookkeeping companies and accounting firms. The emergence of professional bookkeeping companies has eased the contradiction of insufficient financial accounting personnel in small and medium-sized enterprises; However, because it is in the early stage of development, there are still many disadvantages in the process of agency bookkeeping.
1. Problems existing in agency bookkeeping companies
Industry background of 1. 1
1. 1. 1 internal management confusion.
Accounting service co., ltd. will be done by several people together, so many business contents are not clear to everyone, just like online declaration of national tax, local tax and personal income tax. The profit level of a company is closely related to the tax it pays. If the profit is high, the tax will be high, and if the profit is low, the tax will be low. People who don't know the whole operation process are prone to make mistakes when filing tax returns, which may cause the loss of profits of the entrusted bookkeeping company. There is also a tax, and the increase or decrease of employees may lead to the change of the tax amount. If it is wrong, it will also affect the interests of the company. At the same time, there is no special person responsible for business file management, accounting vouchers, accounting books, company information, etc. It's easy to lose, and no one is responsible for it.
The service quality of 1. 1.2 is not high.
The expansion of agency bookkeeping business is incompatible with the professional level and quality of employees. Most bookkeeping agencies are limited to bookkeeping for the entrusting unit, preparing financial and accounting statements, providing tax information to the tax authorities (or engaging in tax agency), etc. , did not really perform the function of accounting supervision; Agency bookkeeping companies only pay attention to the commitment of agency bookkeeping business, ignoring the research and formulation of the specific operation process and internal quality control system of agency bookkeeping business, and the business operation is arbitrary. The low quality is also reflected in the increasingly serious distortion of accounting information. At present, most of the bookkeeping agencies are private enterprises. In order to pay less taxes, lend more and pass the annual inspection of industry and commerce, the bookkeeping agencies are required to prepare false accounts and false statements for them.
The charging standard of 1. 1.3 is very chaotic.
At present, there are a large number of bookkeeping agencies, which are mixed. In addition, due to the influence of non-professional agency bookkeeping, some companies have to reduce prices to attract customers in the market competition, and some agency bookkeeping companies are not standardized in their own operating income accounting, and the phenomenon of unclear income is also very common, which has adversely affected the development of the agency bookkeeping industry.
1.2 employees' own problems
The agency bookkeeping company must have more than three full-time employees with accounting qualification certificates, and the person in charge of the agency bookkeeping business must have the professional and technical title qualification of accountant or above. However, in practice, quite a few bookkeeping agencies do not meet this requirement; Some employees have poor professional quality and weak principles, which reduces people's trust in agency bookkeeping.
1.3 external environmental problems
1.3. 1 Insufficient government legislative supervision and policy support.
Government departments pay insufficient attention to the agency bookkeeping business, and lack legislative supervision and policy guidance. There are few laws and regulations specifically for agency bookkeeping. In 2005, the new "Agency Bookkeeping Management Measures" was implemented. Although the new method is more reasonable, there are still some imperfections. For example, the "Measures" only set a lower limit for the professional titles and qualifications of employees when the agency bookkeeping institution was established, but did not set a reasonable proportion of accounting professional titles with the development of the institution and the increase of employees, which would greatly reduce the professional quality of accounting employees and lead to poor service quality of the agency bookkeeping institution; The essence of agency bookkeeping business is the outsourcing of unit financial accounting business, but the Measures lack some institutional settings to improve the quality of financial statements and the accounting information disclosure mechanism generated by financial statements, which may lead to the decline of agency bookkeeping service quality; The "Measures" set specific supervision measures for the agency bookkeeping institution itself, but there is no specific regulation on the supervision of the service products it provides, so it is inevitable that the quality of bookkeeping services is not high.
1.3.2 lack of effective and sound management.
At present, many agency bookkeeping companies have imperfect basic rules and regulations, imperfect contents, and some have no rules and regulations at all, and are in a disorderly state of no rules and regulations and chaotic management. Some bookkeeping companies only have verbal agreements, but no written contracts; Although some signed entrustment agreements with the entrusting units, in order to safeguard their own interests, the contents of the agreements signed were not comprehensive and standardized, which laid a hidden danger for possible disputes in the future and failed to protect the fundamental interests of both parties.
2. Countermeasures and suggestions to promote the development of agency bookkeeping companies
2. 1 Strengthen self-construction and improve service quality.
2. 1. 1 Establish and improve the internal control system and specific operation specifications.
The internal control of the agency bookkeeping company is not standardized, which can be corrected from the following aspects. To carry out the agency bookkeeping business, it is necessary to go through the entrustment procedures and sign the power of attorney. The entrusting unit promises to provide all accounting information that is true, effective, reasonable, legal, accurate and complete, and the entrusting unit promises to conduct accounting in accordance with the provisions of laws and regulations. At the same time, it is necessary to establish and improve business processes and norms to ensure the communication between enterprises and agents in the process of bookkeeping and the implementation of some necessary norms. From the enterprise obtaining original vouchers to the agency making vouchers, compiling statements and keeping files, it involves the handover of many vouchers and materials, the determination of personnel responsibilities, the standard of agency fees and so on.
2. 1.2 standardize business operation process.
The agency bookkeeping business shall be carried out after the entrusting unit and the agency unit sign a legal written agreement. At the same time, the obligations and rights of both parties should be listed in detail in the agency accounting agreement to safeguard the legitimate rights and interests of both parties. Agency bookkeeping companies must abide by national laws and regulations, strictly implement the financial system, and ensure the authenticity of financial information. At the same time, it is also necessary to protect the legitimate rights and interests of customers, keep the business secrets of customers, and let the entrusted bookkeeping enterprises have confidence in the agency. Agency bookkeeping accounting needs mutual supervision. We must crack down on bribery and resolutely not commit it. At the same time, do a good job, strictly keep true accounts, resolutely refuse to make false accounts, abide by professional ethics, and constantly improve business level.
2. 1.3 Coordinate the relationship with enterprises.
Sometimes, the agency bookkeeping company and the entrusted agency bookkeeping company disagree. The financial department of the enterprise focuses on scientifically handling the interest distribution relationship with the agency bookkeeping industry from two aspects. In the agency bookkeeping company, this responsibility is borne by the agency bookkeeping company. The first is the relationship between service and supervision: providing accurate, timely and reliable agency bookkeeping service for enterprises is the premise of financial supervision and management functions. Real service reduces the burden on enterprises, thus integrating service and supervision and winning the understanding and support of enterprises. Secondly, the relationship between guarantee and control: ensure the normal operation of enterprises and institutions and the need for funds for career development, and ensure the timely disbursement of funds. Control unplanned expenditures and special expenditures to avoid misappropriation and violations. The third is the relationship between the use of funds and account management. The enterprise is still an independent accounting entity, which can independently handle the expenditure business within the deposit limit, and the person in charge of the enterprise still directly approves all expenditure vouchers. For the invoices and expense tickets of the agency bookkeeping company, we should actively try to identify the authenticity and ensure the authenticity of bookkeeping. In this way, the relationship between the two must be well coordinated, and the agency bookkeeping company needs to actively coordinate the relationship with the entrusted bookkeeping company to facilitate the development of the entrusted bookkeeping company.
2.2 improve the quality of employees.
2.2. 1 Strengthen the professional ethics awareness of accounting personnel.
Honesty, objectivity, independence, confidentiality, technical standards, professional ability and moral self-discipline are the qualities that accountants must possess. We should put honesty first, take honesty as a pursuit of life and take honesty as the standard of life. An excellent accountant should have not only first-class professional knowledge, but also first-class professional ethics.
2.2.2 Strengthen high-level academic education and diversified education.
Undoubtedly, the level of higher accounting education determines the personnel quality and work quality of the accounting team, and also affects the social and economic development to a certain extent. According to the results of our investigation, there are fewer talents with college degree or above in the accounting team, so the education with college degree or above should be strengthened. Open teaching is carried out by using the original multimedia and network technology, and heuristic teaching method is adopted on the basis of information technology. By using heuristic questioning, discussion teaching, paper writing, simulation experiment, case teaching, self-study and other ways, students are inspired to think and explore actively and scientifically, so that the knowledge they have learned can be truly applied to practice and become their own things, and the participants can gain lifelong working ability and learning methods. To improve the education level and knowledge literacy of accountants in an all-round way and lay the foundation for doing a good job in accounting work in the new period.
3. Conclusion
In the future, with the deepening of the socialization of financial management, as an enterprise, it will pay more and more attention to financial management, so the agency bookkeeping company may gradually develop from the existing single business to a more diversified direction, among which improving the internal financial management system and advanced financial consulting will probably be the focus of future business. Because the current agency bookkeeping business is an industry structure with relatively homogeneous supply, the initiative of the industry in selecting transaction objects, determining transaction prices and determining transaction standards lies with the entrusting party, so it presents a buyer's market structure. How to maintain the independence of practice and standardize the business recruitment and undertaking of agency bookkeeping companies has become the main line of work for a long time to come. Therefore, strengthening the construction of agency bookkeeping institutions and grasping the professional quality of employees in institutions are the source of strength for the steady growth and enduring of enterprises. The prosperity of the agency bookkeeping industry will also be just around the corner.
About the author:
Jane (1970-), female, Han nationality, native place: Suzhou, Jiangsu Province, working unit: Wuxi People's Hospital, Jiangsu Province, education: junior college, professional title: accountant.