The definition of agency accounting. Article 36 of the "Accounting Law" clearly stipulates: "Those who do not meet the conditions for establishment shall entrust an approved intermediary agency to engage in accounting agency accounting business to do accounting."[1]

Agency accounting refers to entrusting a series of tasks such as accounting, bookkeeping, and tax reporting of the enterprise to a professional accounting company. The enterprise only has a cashier responsible for daily currency receipts and payments. and property custody.