1.For the "accounting law" of the agency accounting publicity is not enough, resulting in the current number of small economic organizations, especially the majority of individual industrial and commercial households, accounting is not very understanding of the agent.
2.For the agency accounting measures are not very effective. The current should be entrusted to the brokerage of small economic organizations and should be built accounts of individual industrial and commercial households, the most important there are two issues, one should be built and not the phenomenon of accounting is very common. Second, there are many trustee agents are not legally qualified. This not only interferes with the seriousness of our law, but also prone to many other problems.
3.In the relationship between the legal affairs of the agent, the legal status of the trustee should be said that it has not been completely resolved, and the controversy in practice is great.
4.Acting accounting agency potential is not fully exploited. The current number of agency accounting institutions is constantly increasing, but the overall size of the smaller, the agency's business scope is not wide.
5.The establishment of agency accounting institutions is not standardized. The agency must have more than three full-time employees who hold the qualification certificate of accounting, and the person in charge of the agent's accounting business must be qualified as an accountant or above. But the actual implementation, part of the agency accounting institutions do not meet this requirement.
6.Agents account the internal management of the chaos. The actual implementation of a lot of agency accounting business operations are not standardized, the internal management system is not perfect phenomenon is very common, part of the agency management system, even if the internal management system is useless.
7.The quality of the bookkeeping agency is not optimistic. Accounting and other aspects still exist many irregularities, some will not accounting accounting on the accrual basis, the agent of the company can not according to the "company law" of the statutory reserve fund and statutory welfare fund of the phenomenon is relatively common, the series of annual financial accounting report system just the basic accounting statements are not in accordance with the system requirements to provide the contents of the accounting statements.
8.The charging standard for bookkeeping is very confusing. The bookkeeping agency in charge of standards of great disparity, some bookkeeping institutions even by low prices to malicious competition, as well as operating income accounting bookkeeping agency part itself is not standardized and hidden income phenomenon is also common.