The enterprise only has a cashier, who is responsible for the daily money revenue and expenditure business and property custody. A series of work, such as accounting, bookkeeping and tax filing, need to be entrusted to a professional bookkeeping company, that is, an agency bookkeeping company.

Whether a unit chooses "agency bookkeeping" depends on whether it has the conditions to equip full-time accounting personnel, which is decided by each unit according to its own accounting business needs. Generally speaking, the size of the unit, the complexity of economic business and financial revenue and expenditure, and the requirements of management are the main factors that determine whether the unit is equipped with full-time accounting personnel. Units with large scale, many economic businesses, large financial revenues and expenditures and high management requirements should generally set up separate accounting institutions and be equipped with full-time accounting personnel, so as to timely organize the accounting of various economic activities and financial revenues and expenditures of the unit, implement effective accounting supervision, and ensure the efficiency of accounting work and the quality of accounting information.

It can be seen that the entrusting unit of agency bookkeeping should and must be small economic organizations and individual industrial and commercial households that should establish accounts. It should be clearly pointed out that it is up to the unit to decide whether to set up full-time accounting personnel, but the establishment of accounts is a mandatory requirement, and the final approval right of whether to establish accounts belongs to the administrative organ.

As for the charge, it can be negotiated.