Keywords: bookkeeping company, corporate finance, countermeasures
The so-called agency bookkeeping, refers to the approval of the establishment of intermediary organizations engaged in accounting agency bookkeeping business to accept independent accounting units entrusted to act on behalf of the accounting business for a social accounting service activities. Its main business is to handle bookkeeping, accounting, reporting and other comprehensive social service activities, is the performance of the socialization and specialization of accounting work. At present, China's agency bookkeeping institutions mainly include agency bookkeeping companies, accounting firms, other social consulting services with agency bookkeeping qualifications of the three categories. The emergence of professional agency bookkeeping companies, alleviate the contradiction of the lack of financial accounting personnel in small and medium-sized enterprises; but due to the early stage of development, there are still many drawbacks in the process of agency bookkeeping.
1. Problems of agency bookkeeping companies
1.1 Problems of industry background
1.1.1 Internal management chaos.
Accounting services company agency bookkeeping will go through several people *** with to complete, so that a lot of business content of each person is not very clear , such as online declaration of national tax, local tax, personal income tax, etc., the level of profitability of a company is closely related to the amount of tax he pays, the high profit on the high amount of tax, the profit is less on the amount of tax is low, not clear about the whole operation process of the person to file taxes will be very prone to make mistakes, and the company may not be able to make the tax return. This may result in a loss of profit for the bookkeeping company. The increase or decrease of employees may lead to changes in the amount of personal tax, which may also affect the interests of the company if mistakes are made. At the same time, there is no person in charge of the management of business records, accounting vouchers, accounting books, company information, etc. are easy to lose, and there is no one to take responsibility for this.
1.1.2 Low quality of business.
The expansion of the scale of the agency bookkeeping business and the quality of the practitioners' business level are not compatible with the agency bookkeeping companies are mostly limited to bookkeeping for the entrusted units, preparation of financial and accounting statements, provision of tax information to the tax authorities (or engaged in tax agency), etc., without really performing the accounting supervision function; the agency bookkeeping companies only focus on the undertaking of the agency bookkeeping business, ignoring the specific operating procedures of the agency bookkeeping business and the research and development of internal quality control system. The agency bookkeeping company only focuses on the undertaking of the agency bookkeeping business, neglecting the research and formulation of the internal quality control system, and is arbitrary in its business operation. Poor quality is also manifested in the increasingly serious phenomenon of distortion of accounting information. At present, the vast majority of the units entrusted with agency bookkeeping are private enterprises, which often ask the agency bookkeeping companies to prepare false accounts and statements for them in order to achieve the purpose of paying less tax, taking out more loans, and passing the annual industrial and commercial inspections.
1.1.3 Charges are confusing.
Now the number of agency bookkeeping companies are many, good and bad, coupled with the influence of social non-professional agency bookkeeping, in the market competition some companies can not help but to reduce prices to attract customers, there are also part of the agency bookkeeping company's own operating income accounting is not standardized, the phenomenon of unknown income is also more common, which gives the development of the agency bookkeeping industry adversely affected.
1.2 Practitioners' own problems
Agent bookkeeping companies must have more than three full-time practitioners with accounting qualification certificates, and the person in charge of the agent bookkeeping business must have the qualification of professional and technical title of accountant or above. However, in actual practice, a considerable portion of agency bookkeeping organizations do not meet this requirement; some practitioners have poor professionalism and weak principles, which makes people lower their trust in agency bookkeeping.
1.3 Problems of external environment
1.3.1 Insufficient government legislative supervision and policy support.
Government departments do not pay enough attention to agency bookkeeping business and lack legislative supervision and policy guidance. There are few laws and regulations specifically for agency bookkeeping, and the new "Measures for the Administration of Agency Bookkeeping" was implemented in 2005, although the new measures are more reasonable, there are still some imperfections. For example, the Measures only set up in the agency bookkeeping organization on the practitioners in the title, qualifications on the lower limit of the provisions, but not with the development of institutions, practitioners in the increase in accounting professional and technical titles to set up a reasonable proportion, which will greatly reduce the quality of the business of accounting practitioners, which will lead to poor quality of agency bookkeeping agency services; entrusted to the essence of the agency bookkeeping business is a unit of the financial accounting services outsourcing, but the Measures lack of the necessary information. However, the Measures lack certain institutional settings to improve the quality of financial statements and the disclosure mechanism of accounting information generated by financial statements, which may lead to a decline in the quality of agency bookkeeping services; the Measures have set up a specific regulatory approach for the agency bookkeeping organization itself, but have not made any specific provisions on the regulation of the service products provided by the agency bookkeeping organization, and the poor quality of the bookkeeping services is unavoidable.
1.3.2 Lack of effective and sound management.
At present, the basic rules and regulations of many bookkeeping companies are unsound and imperfect, and some of them have no rules and regulations at all, and are in a state of disorder with no rules to follow and chaotic management. Some agency bookkeeping companies have only verbal agreements but no written contracts; some have signed entrustment agreements with entrusted units, but from the point of view of safeguarding their own interests, the contents of the signed agreements are not comprehensive and standardized, thus laying hidden dangers for possible disputes in the future and failing to protect the fundamental interests of both parties.
2. Countermeasures and suggestions to promote the development of agency bookkeeping companies
2.1 Strengthening self-construction and improving service quality.
2.1.1 Developing a sound internal control system and specific operational norms
The irregularities in the internal control of agency bookkeeping companies can be corrected in the following ways. If the agency bookkeeping business is carried out, it must go through the entrustment procedures, sign the business entrustment letter, the entrusted unit promises to provide true, valid, reasonable, legal, accurate and complete all accounting information, and the entrusted unit promises to carry out accounting in accordance with the laws and regulations. At the same time, it is necessary to establish and improve the business process and norms, so as to ensure the communication between the enterprise and the agency and the implementation of some necessary norms in the process of agency bookkeeping. Starting from the acquisition of original vouchers by the enterprise to the production of vouchers, preparation of statements and keeping of files by the agency, it involves a lot of work such as handing over of vouchers and information, determination of responsibilities of the personnel, and the standard of agency charges.
2.1.2 To standardize business operating procedures.
Agent bookkeeping business should be carried out after both the commissioning unit and the agency unit have signed legal written agreement procedures. At the same time, the obligations and rights of both parties should be set out in detail in the agency bookkeeping agreement in order to safeguard their legitimate rights and interests. The agency bookkeeping company must comply with national laws and regulations, strictly implement the financial system, and ensure the authenticity of financial information. At the same time, it should also protect the legitimate rights and interests of customers, keep customers' commercial secrets, so that the commissioned agency bookkeeping companies have confidence in the agency. Agency bookkeeping accountants need to supervise each other, to bribery in this regard to fight and grasp, determined not to commit, at the same time to do their own work, rigorous and truthful bookkeeping, for false accounts to be resolutely rejected, abide by professional ethics, and constantly improve their business level.
2.1.3 Coordinate the relationship with enterprises.
Agent bookkeeping companies sometimes also disagree with the commissioned agent bookkeeping company. The financial department of the enterprise focuses on two aspects to scientifically deal with the distribution of interests with the agency bookkeeping industry. In the case of commissioned agency bookkeeping companies, this responsibility is assumed by the agency bookkeeping company. The first is the relationship between service and supervision: to provide accurate, timely and reliable agency accounting and bookkeeping services for enterprises as a prerequisite for the financial implementation of supervisory and management functions. The real service reduces the burden of the enterprise, so that the service and supervision are integrated and win the understanding and support of the enterprise. The second is the relationship between guarantee and control: to ensure the normal operation of the enterprise organization and the development of the funds needed to ensure timely disbursement of funds. Control non-planning expenditures, special expenditures, to avoid misappropriation and violation. The third is the relationship between the use of funds and the management of accounts, the enterprise is still an independent accounting subject, within the amount of deposits can be independent of the expenditure business, the person in charge of the enterprise is still directly approve and authorize all expenditure vouchers. For the invoices and expense tickets entrusted to the agency bookkeeping company should make active efforts to identify the authenticity to ensure the authenticity of bookkeeping. In this way, the relationship between the two must be coordinated, and the agency bookkeeping company needs to be proactive in coordinating the relationship with the commissioned agency bookkeeping company to facilitate the development of the commissioned agency bookkeeping company.
2.2 Improve the quality of practitioners.
2.2.1 Strengthen the sense of professional ethics of accounting personnel.
Integrity, objectivity, independence, confidentiality, technical standards, business competence, moral self-discipline is the quality of accountants must have the ability to put integrity in the first place, as a pursuit of life, integrity as a standard of conduct, an excellent accountant not only have first-class professional knowledge, but also first-class level of professional ethics.
2.2.2 Strengthen high-level academic education and diversified education.
It goes without saying that the level of higher accounting education determines the quality of personnel and work quality of the accounting team, which in turn will affect the development of social economy to a certain extent. And according to the results of our survey can be seen, now the accounting team in the college and post-secondary talent is low, then should strengthen the college and post-secondary education. The use of the original multimedia, network technology for open teaching, and information technology based on the use of "heuristic" teaching methods, the use of inspirational questioning, seminar-style teaching, essay writing, simulation tests, case studies and teaching and self-study and other ways to inspire students to actively and scientifically to think, to explore, so that the knowledge learned is truly applied to practice, into their own. Knowledge is really applied in practice and becomes their own things, so that the participants can acquire the working ability and learning methods that can benefit them for their whole life. So that the level of education and knowledge of accounting staff to get a comprehensive improvement, to do a good job in the new era of accounting work to lay the foundation.
3. Conclusion
In the future, with the deepening of the socialization of financial management, enterprises will pay more and more attention to the financial management work, so the agency bookkeeping company may be from the existing single business, and gradually to the development of a more diversified direction, which will improve the internal financial management system of the enterprise and the financial senior consulting will be the focus of the business in the future. As the current agency bookkeeping business is a relatively homogeneous industry structure of supply, resulting in the industry's choice of transaction object, decision on transaction price and determination of transaction standards and other initiative in the hands of the principal, thus presenting a buyer's market structure. How to maintain the independence of practice and standardize the solicitation and undertaking of business by agency bookkeeping companies has become the main line of work for a long period of time in the future. Therefore, strengthening the construction of agency bookkeeping organization and grasping the business quality of agency practitioners is the source of power for the steady growth and enduring of the enterprise. The prosperity of the agency bookkeeping industry will also be just around the corner.
Author introduction:
Yan Jian (1970-), female, Han nationality, origin: Suzhou City, Jiangsu Province, work unit: Wuxi City People's Hospital, Jiangsu Province, education: college, title: accountant.