Bookkeeping agency refers to the social accounting service activity where accounting consulting, service institutions, and other organizations, approved to engage in bookkeeping agency services, accept the entrustment of independently核算units to handle their bookkeeping, accounting, and financial reporting. The entities engaging in bookkeeping agency are intermediaries approved for bookkeeping services, including accounting firms, bookkeeping companies, and other intermediaries with bookkeeping qualifications. The clients of bookkeeping agencies are independent核算units that cannot afford a dedicated accounting department or personnel within relevant institutions, such as small economic organizations or individual businesses that should maintain accounts. The main tasks of bookkeeping agencies involve handling bookkeeping, accounting, and financial reporting on behalf of these independent核算units. Bookkeeping agency is essentially a social accounting service, representing the specialization and socialization of accounting work.