Bookkeeping agency refers to the social accounting service activity where accounting consulting, service institutions, and other organizations, which are approved to engage in bookkeeping agency services, accept the entrustment of independently核算units to handle their bookkeeping, accounting calculation, and financial reporting. The entities engaged in bookkeeping agency services are intermediaries approved for this purpose, including accounting firms, bookkeeping agencies, and other intermediary organizations qualified for bookkeeping services. The clients for bookkeeping agencies are independently核算units that cannot set up an accounting department or employ full-time accountants in relevant departments, such as small economic organizations or individually-owned businesses that should establish accounts. The content of bookkeeping agency mainly involves handling bookkeeping, accounting calculation, and financial reporting on behalf of independently核算units. The nature of...