所谓代理记账,是指经财政、工商管理部门批准设立的接受不具备设置会计机构和会计人员条件的独立核算单位或个人的委托,从事代理记账业务的会计咨询、服务机构及其他中介机构。本文首先分析了我国代理记账行业的现状,然后分析了我国代理记账行业存在的问题,最后针对该问题提出了相应的对策。 The so-called proxy accounting refers to the financial and business administration approved the establishment of the acceptance does not have to set up accounting institutions and accounting personnel commissioned by the independent accounting units or individuals engaged in accounting business accounting accounting advice, service agencies and other intermediaries . This article first analyzes the current situation of China’s proxy bookkeeping industry, and then analyzes the problems existing in our country’s bookkeeping industry. At last, we put forward corresponding countermeasures to this problem.