1代理记账业务的基础上,为了充分肯定了代理记账业务,1993年修订的“会计法”增加“记账”条款,允许那些没有单独设置会计机构、配备会计人员条件的单位,委托相关的会计服务代理会计,首先建立了代理记账业务在中国的法律地位。
2、根据1993年由注册会计师模仿”规定:第十五条:“注册会计师可以承办会计咨询、会计服务。”,开展业务的机构开展业务提供一个合法的中介机构。
3,与此同时,为了调节特定的代理记账业务,财政部在1994年6月23日发布了《代理记账管理暂行办法》,从事记账,记账程序和委托双方的责任和义务,使具体的规定。新修订“会计法”再一次证实了代理记账的法律地位。
4、第三十六条明确规定:“各单位应当根据会计业务的需要,设置会计办公室或在相关机构设置会计人员并指定总会计师;没有设置条件应当委托批准成立中介机构从事记帐记帐。”
账户:古老的作品”。形声造字。从壳,长声。从外壳、显示与财富。意义:账户对金钱和财产记录。比尔:拟声。从毛巾,长声。毛巾、亚麻面料。本义:帐篷的顶部,一个帐篷。在古代,代理记账写作是一个代理或簿记和总代理。现在多写代理记账。
1, based on the agency bookkeeping business of, in order to fully affirmed the agency bookkeeping business, 1993 Revision of "accounting law" increased "bookkeeping" provisions, allowing those do not have a separate set of accounting agencies or equipped with accounting personnel condition units, commissioned by the relevant accounting services agent accounting, which first established the legal status of the agency bookkeeping business in China.
2, according to the 1993 by the registered accountant imitate "provisions: Article 15:" certified public accountants can undertake accounting consultancy and accounting services. " So as to carry out the business of the agency to carry out the business to provide a legitimate intermediary agency.
3, at the same time, in order to regulate the specific agency bookkeeping business, the Ministry of Finance in 1994 June 23, issued the "Interim Measures for the administration of agency bookkeeping", engaged in bookkeeping, bookkeeping procedures and delegate the responsibilities and obligations of both parties and made specific provisions. The newly revised "accounting law" once again confirmed the legal status of the agency bookkeeping.
4, Article 36 clearly stipulates: "all units shall be according to the accounting business needs, set up an accounting office or in the relevant agencies set up accounting personnel and designate a chief accountant; does not have the setting conditions shall entrust approved the establishment engaged in bookkeeping to an intermediary agency bookkeeping."
Account: ancient works". Pictophmetic. From the shell, the long sound. From the shell, the show is related to wealth. Meaning: accounts about money and property records. Bill: echoism. From towel, long sound. Towels, linen fabrics. The original meaning: the top of the tent, a tent. In ancient times, the agency bookkeeping writing is an agent, or the bookkeeping and the general agent. Now more than writing agency bookkeeping.