代理记帐是指受经营企业的委托,依据法律和双方协商协议、合约,代理财务会计业务工作,为委托人健全财务会计核算、编送财务会计报表、进行经营财务分析及其他双方协商应做的事项。一、代理记帐的产生代理记帐是市场经济发展中的新生事物。随着我国对外开放、对内搞活政策的深入贯彻,特别是社会主义市场经济体制的确立,国家允许并 Acting accounting refers to the commissioned by the operating companies, according to the law and the two sides negotiated agreements, contracts, acting financial and accounting business work for the client to improve financial accounting, financial statements prepared for financial analysis and other business negotiations should be done Matters. First, the generation of proxy accounting Proxy accounting is a new thing in the development of market economy. With the opening up of our country and the thorough implementation of the policy of invigorating the internal affairs, in particular the establishment of a socialist market economic system, the state allows