Bookkeeping agency refers to a social accounting service activity where accounting consulting, service institutions, and other organizations, approved to engage in accounting agency bookkeeping services, accept the entrustment of independently核算units to handle bookkeeping, accounting, and financial reporting on their behalf. The entities engaged in bookkeeping agency are intermediaries approved to conduct accounting agency bookkeeping services, including accounting firms, bookkeeping companies, and other intermediary agencies with bookkeeping qualifications; the clients for bookkeeping agency are independently核算units that cannot set up an accounting department or hire full-time accountants in relevant departments, such as small economic organizations, and individual businesses that should establish accounting records; the content of bookkeeping agency mainly involves handling bookkeeping, accounting, and financial reporting for independently核算units on their behalf.