摘要：代理记账是指会计咨询，服务机构及其他组织等经批准设立从事会计代理记账业务的中介机构接受独立核算单位的委托，代替其办理记账，算账，报账业务的一种社会性会计服务活动。代理记账最明显的好处是表现在成本上；最重要的好处则是代理记账公司可以为企业提供专业化，规范化，甚至是一站式的服务。

　　　面对我国财务代理市场的不规范，不专业，不负责，乱收费等问题，本文通过探讨如何规范财务代理市场，如何促进中小企业与代理记账公司更好的合作，从而希望有更多敬业规范的代理记账公司为社会众多的中小企业实现会计服务，达到共同繁荣经济市场的目的。

关键词: 代理记账；会计；中小企业

Abstract：Bookkeeping is a social accounting service activities, which is accounting consulting, services and other organization approved for establishment engaged in accounting bookkeeping agency business intermediary organizations and accepting the entrustment of the independent accounting units, to deal with its bookkeeping, accounts, reimbursement business. The obvious advantage of bookkeeping is in its cost, and the most important advantage is that the bookkeeping company can provide enterprises with professional, standard, and one-stop service.

In the face of our country’s financial agent markets’ problems of not-standard, not-profession, irresponsible, etc., this paper discusses how to regulate the financial agent market, how to promote small and medium-sized business and bookkeeping agency company better cooperation, so that more professional and standard bookkeeping companies can provide provided accounting services for a number of small and medium-sized companies in society and achieve the purpose of common prosperity. 

Key Words：Bookkeeping agency； Accounting；Minor enterprises

　　　在当今社会，代理记账行业正被越来越多创业者所接受，其充当着众多中小企业的会计角色。我们应充分认识代理记账行业的优势和广阔的发展前景，对代理记账中存的问题寻求解决途径，使代理记账公司走上品牌化道路。代理记账在我国是很有发展潜力的,代理记账对企业的诱惑力不仅仅是节省开支,保证会计工作规范,更重要是企业通过代理记账机构可以得到更多的市场信息和咨询服务,这是企业参与竞争和取得发展所必需的。代理记账从产生到发展成熟是市场经济发展的必然。

会计信息失真涉及方方面面,加强会计信息失真的治理工作是一项复杂的系统工程,需要各有关部门齐抓共管相互协调。因此,必须运用经济，行政和法律手段,坚决杜绝虚假会计信息的泛滥,只有这样才能为我国的经济发展创造良好的信息环境。尽管我们在解决问题的过程中遇到了很多挫折，我们的管理制度还不尽完善，但只要我们继续采取积极地措施，我相信代理记账行业一定会越走越好，越走越远。