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?Abstract?

In recent years with the development and expansion of small and medium-sized enterprise team, accounting agents as a new accounting solutions and new social accounting services, is more and more small and medium-sized enterprises to accept, as many small and medium enterprises accounting role. Therefore, accounting agents content advantage, development trends and to solve the acting charge to an account, the existing problems in the development process of related analysis is worth widely discussed. While the improvement of the investment environment, the liberal economic policies of small and medium-sized enterprises make rapid increase, agent billing company because of its professional and comprehensive welcomed by enterprises, so the agency bookkeeping industry advantages and disadvantages, development prospects, in competition, how to foster strengths and circumvent weaknesses, it is small and medium enterprises and agent accounting industry problem. This article first to bookkeeping and accounting agent industry is briefly introduced, and then on the current accounting agent industry present situation to make the brief introduction and analysis, thus illustrating the bookkeeping industry existence pointed out current our country accounting agent industry in some problems in the development of, and response to these practical problems puts forward some improvement measures, believe that if bookkeeping problems can be solved, acting charge to an account in the future development is desirable, the prospect is broad.

Key words: Acting accounting; the agency bookkeeping institution; development

malpractice; Countermeasures

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