天荣会计事务有限公司代理记账业务的调查报告

内容摘要··········································2

公司基本情况······································3 

专业调查的概述····································3

 1、调查的目的········································3

 2、调查问卷设计的基本思路·······························4

 3、调查的时间、对象和主要方法···························4

四、调查结果的分析····································4

 1、记账过程中存在大量不规范、不真实的情况···············4

 2、行业人员变动很频繁···································5

 3、从业人员业务普遍素质能力偏低·························6

 4、代理记账发展的外部环境问题···························7

改进意见及措施····································7

 1、加强政府监管，规范代理记账机构的设立·················7

 2、制定健全的内部管理制度································8

 3、提高从业人员素质······································8

 4、充分发挥政府职能······································8

 5、营造良好的社会氛围···································9

调查问卷·········································10

参考文献·········································11

内 容 摘 要

    代理记账是指将本企业的会计核算、记账、报税等一系列的会计工作全部委托给专业记账公司完成，本企业只设立出纳人员，负责日常货币收支业务和财产保管等工作。代理记账业务由于其符合成本效益的原则和社会分工进一步细化的发展趋势, 正被越来越多创业者所接受，充当着众多中小企业的会计角色。通过对代理记账行业现状入手,从代理记账行业本身的问题、会计从业人员自身问题、外部环境问题进行分析，从加强政府监管、规范代理记账机构的设立、制定健全的内容管理制度、努力提高从业人员素质、充分发挥政府职能方面和营造良好的社会氛围方面提出了对代理记账机构加快自身建设,促进行业规范发展的对策。