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The implementation of agency accounting procedures

2017-10-24 10:42:31

1.Vigorously promote the importance of agency accounting. The newly revised "Accounting Law" is now at the stage of promotion and publicity. We should use the publicity of the Accounting Law to publicize the positive significance and important role of agency accounting, which can show the law of agency accounting more favorable Status, and strive to create a new situation of agency accounting.

2.Targeted measures have been taken to facilitate the implementation of agent bookkeeping. The promotion and implementation of bookkeeping should be promoted by the tax authorities, in addition to the vigorous publicity of the relevant departments and units. First, the tax department in the same size of relatively small units, and the promotion of the work is very great. Two, the tax department itself has this experience. On the one hand the tax authorities in the establishment of accounts and so on are all have rich experience. On the other hand, a few years ago, the tax authorities have urged the organization, small economic organizations and individual industrial and commercial households system of accounts. Of course, bookkeeping is merely a tax department is completely insufficient, the other to meet the requirements of the law of the intermediary organizations and institutions should also actively carry out this business on the one hand, to create the necessary conditions for bookkeeping.

3.The legal status of the trustee in the bookkeeping process is clarified as soon as possible. We think the agency bookkeeping itself is a simple accounting work, the bookkeeping staff is not the principal internal accounting personnel, so the agents should not be the function of accounting supervision or audit functions to perform simultaneously.


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