1. The propaganda on agency bookkeeping in the Accounting Law is not enough. Many small economic organizations and agents, especially the vast number of individual business households, know little about agency bookkeeping, lack of understanding and lack of understanding.
2、关于“代理记账”的措施不是很得力。当前关于应当拜托代理记账的小型经济组织和应当建账的个体工商户而言，主要存在两方面的问题，一是应当建账而不建账的现象非常普遍，二是许多“受托代理记账人”不具备合法资历。这不只干扰了法律的严肃性，而且容易派生出许多其他问题。加会计网微信获取更多财会信息。
2. The measures of "agency bookkeeping" are not very effective. At present, there are two main problems for small-scale economic organizations and individual business households that should be entrusted with agent accounting. One is that it is very common that they should establish accounts instead of establishing accounts. The other is that many "entrusted agent bookkeepers" do not have legal qualifications. This not only interferes with the seriousness of the law, but also easily leads to many other problems. Additional Accounting Network Wechat for more financial information.
3、在代理记账法律关系中，受托人的法律位置问题，应该说不断没有得到彻底的处理，理论中争议很大。
3. In the legal relationship of agency bookkeeping, the trustee's legal position has not been thoroughly dealt with, which is controversial in theory.
4、代理记账机构潜力未充沛发挥。代理记账机构的数量在不时增加，但整体范围普遍较小，代理业务范围不宽。真正能提供受托单位会计核算、税收谋划、征税申报、内部审计、工商税务注册年检、财税咨询等会计效劳的机构很少。
4. The potential of agency accounting institutions has not been fully developed. The number of agency accounting institutions is increasing, but the overall scope is generally small and the scope of agency business is not wide. There are few institutions that can really provide all-round accounting services such as accounting, tax planning, tax declaration, internal audit, annual inspection of industrial and commercial tax registration, fiscal and taxation consultation for trustees.
5、代理记账机构设立不标准。代理记账机构必需有3名以上持有会计从业资历证书的专职从业人员，且主管代理记账业务的担任人必需具有会计师以上技术职称资历。但实践执行中，相当局部的代理记账机构不契合此规则。
5. The establishment of agency accounting institutions is not standard. Agency bookkeeping institutions must have more than three full-time employees holding certificates of accounting qualification, and the person in charge of agency bookkeeping business must have professional and technical titles of accountants or above. However, in practice, quite a few agencies do not conform to this rule.
6、代理记账机构内部管理紊乱。实践执行中很多代理记账业务操作不标准、内部管理制度不健全现象非常普遍，局部代理记账机构的内部管理制度即便制定也是形同虚设。
6. Internal management disorder of agency accounting institutions. In practice, many agency bookkeeping operations are not standard, and the internal management system is not perfect. The internal management system of some agency bookkeeping institutions is nothing even if it is formulated.
7、代理记账机构执业质量不悲观。会计核算方面尚存在许多不标准之处，一些会计核算未能以权责发作制为根底，对所代理公司未按《公司法》计提法定公积金、法定公益金的现象也较普遍，代理编制的年度财务会计报告都只要根本会计报表，均未按制度规则的请求提供会计报表附注的内容等。
7. The quality of the practice of agency bookkeeping institutions is not pessimistic. There are still many non-standard aspects in accounting, some accounting fail to take the accrual system as the basis, and the phenomenon that the agency company fails to draw up statutory provident fund and statutory public welfare fund according to the Company Law is more common. As long as the basic financial statements are prepared by the agency, the annotations to the financial statements are not provided in accordance with the requirements of the rules of the system.
8、是代理记账业务收费规范紊乱。在收费规范上，各家代理记账机构悬殊较大，有些代理记账机构以经过低价停止歹意竞争，还有局部代理记账机构本身的运营收入核算不标准，藏匿收入现象也较普遍。
8. It's the disorder of charging standards for agency bookkeeping business. In terms of charging standards, there is a wide gap among the agencies, some of which even stop malicious competition through low prices, and some of the agencies themselves do not have standard operating income accounting, and the phenomenon of hidden income is more common.
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