Agency bookkeeping means that an enterprise entrusts all accounting work of its own company to a professional bookkeeping company. Generally, there is only one cashier position in this enterprise, who is responsible for daily income and expenditure business and property custody.

Article 36 of the Accounting Law clearly stipulates: "If it does not meet the conditions for establishment, it shall entrust an intermediary agency approved to engage in accounting agency bookkeeping business to do bookkeeping." Agency bookkeeping refers to entrusting a series of accounting work, such as bookkeeping, bookkeeping, tax filing, etc. , to a professional accounting company. This enterprise only has cashier personnel, who are responsible for the daily fund revenue and expenditure business and property custody.

Work content of agency bookkeeping: 1. Review the original vouchers; 2. Fill in accounting vouchers; 3. Register accounting books; 4. Prepare accounting statements; 5. Fill in tax returns and various tax payment books; 6. Tax declaration; 7. Binding accounting vouchers; 8. Transmission of financial policies; 9. Daily telephone answering questions.

Agency bookkeeping business is generally divided into two ways: door-to-door delivery and door-to-door service. Delivery means that the customer sends the prepared original vouchers and other materials to the agency bookkeeping institution or the agency bookkeeping institution sends people to the customer's residence to collect the materials, and the bookkeeping work is carried out in the agency bookkeeping institution; Door-to-door service means that the accounting agency assigns accountants to the customer's residence to keep accounts.

2. Conditions for the agency bookkeeping institution.

According to the regulations, institutions engaged in agency bookkeeping business in China shall meet the following conditions:

At least 3 full-time employees with accounting qualification certificates (also called accounting certificates, the same below) and a certain number of part-time employees with the same conditions; The person in charge of the bookkeeping business must have professional and technical qualifications of accountant or above;

The agency bookkeeping institution shall have a sound agency bookkeeping business standard and financial accounting management system;

The establishment of a public institution shall be approved and registered by the administrative department for industry and commerce or other administrative departments according to law. To apply for the establishment of an agency bookkeeping institution, it must be approved by the financial department at or above the county level and receive the "Agency Bookkeeping License" uniformly printed by the Ministry of Finance before engaging in the agency bookkeeping business.