Accounting agency refers to individuals engaged in accounting work who, leveraging their expertise in accounting and under the name of an agent, complete certain tasks entrusted by others.
Enterprises, institutions, administrative agencies, etc., should all equip a certain number of accounting agents based on actual needs. The most popular trend now is for enterprises and institutions to only entrust accounting companies to handle their financial matters. The responsibilities of an accounting agent can be summarized as providing timely, true, and reliable accounting information, conscientiously implementing and safeguarding national financial systems and disciplines, actively participating in business management, and improving economic efficiency.
According to the provisions of the Accounting Law, the main responsibilities of an accounting agent are:
(1) Conducting accounting calculations. Accounting must be based on actual economic transactions, ensuring proper bookkeeping, calculation, and reporting. This involves having complete procedures, genuine content, accurate numbers, clear accounts, daily settlements, and timely reports that truthfully reflect financial status, operational results, and financial inflows and outflows. Conducting accounting calculations and providing timely, true, and reliable accounting information that meets various needs is the most basic responsibility of an accountant.
(2) Enforcing accounting supervision. Each unit...