代理记账是伴随着社会主义经济建设发展需要而产生的一个中介服务行业,是市场经济的产物。代理记账具有十分重要的作用,不仅可以有效的降低我国的税收征收成本,可以在一定程度上促进我国税务机关的职能转变,从而维护我国的税收利益,还可以减轻纳税人的经济负担,维护了纳税人的权益。虽然代理记账是一个新型的事物,但是在全世界各个国家被普遍推行。在我国,代理记账是伴随着社会主义的市场经济的发展而逐步建立的,它被作为我国税后征管的一个重要环节被大力推广。 Acting accounting is accompanied by the development of socialist economy and the need arising from an intermediary service industry, is the product of market economy. Acting bookkeeping has a very important role, not only can effectively reduce the tax collection costs in our country, to a certain extent, promote the transformation of the functions of China’s tax authorities in order to safeguard our tax revenue, but also can reduce the taxpayer’s economic burden and maintain The taxpayers rights. Although agency accounting is a new type of thing, it is widely practiced in all countries in the world. In our country, agency accounting is gradually established with the development of the socialist market economy. It is promoted as an important link in tax collection in our country.