代理记账行业在许多会计同行眼中的印像多是小、散、乱,会计信息失真、偷税漏税成为其标签。笔者曾在《从博弈的角度审视代理记账行业的发展》一文中提出政府、代理记账公司、小微企业与无行政许可代理记账机构或个人唯有放弃各自最优选择才能实现博弈均衡,最终走出博弈困境,获得小微企业、代理记账行业共同发展的最优结果,但并未给出具体的方法。经过近一年的思考,笔者对于如何破解代理记账行业发展困局有了新的认识,即以互联网为平台,整合相关要素,采取跨界经营模式,市场无形之手为主、政府有形之手为辅重塑代理记账行业。 Acting accounting industry in many accounting firms in the eyes of the impression is mostly small, scattered, chaos, accounting information distortion, tax evasion as its label. The author once pointed out in his article “From the perspective of game, the development of agency bookkeeping industry,” that government, agency book-keeping companies, small and micro-enterprises and non-administrative license bookkeeping institutions or individuals should abandon their optimal choice to achieve game equilibrium , Eventually out of the game dilemma, access to small and micro enterprises, agency bookkeeping industry, the optimal result of common development, but did not give a specific method. After nearly a year of thinking, the author has a new understanding of how to crack down on the development of the bookkeeping industry. That is, taking the Internet as a platform, integrating relevant factors, adopting a cross-border business model, the invisible hand of the market and the government’s tangible Assistant hand remodeling agent accounting industry.