Basic specifications for agency bookkeeping
Chapter I General Provisions
Article 1 In order to further standardize the agency bookkeeping business, expand the field of agency bookkeeping services, improve the efficiency of agency bookkeeping, ensure the quality of agency bookkeeping business, promote the informatization construction of the agency bookkeeping industry, and promote the healthy development of the agency bookkeeping industry, in accordance with the Accounting Law of the People's Republic of China, the Administrative Measures for Agency Bookkeeping and the Enterprise Accounting System The Accounting Standards for Small Enterprises and other relevant laws and regulations are formulated.
Article 2 These Rules are applicable to legally established bookkeeping agencies and their chain branches (hereinafter referred to as bookkeeping agencies). An agency bookkeeping institution shall comply with these Regulations when conducting agency bookkeeping business.
The agency bookkeeping institutions referred to in these Rules refer to the intermediary institutions engaged in agency bookkeeping business, including the headquarters and its branches.
本规范所称委托单位是指委定送水 保定骨伤骨病 铜鼎铜钟 淤泥固化设备 保定舞蹈 化粪池钢模具 保定网站建设
The term "entrusting unit" as mentioned in these Rules refers to the unit that entrusts an agency bookkeeping institution to handle accounting business.
The term "agency bookkeeping" as used in this Code refers to a social accounting service activity in which an agency bookkeeping institution accepts the entrustment of an independent accounting unit to handle accounting businesses such as bookkeeping, accounting, reimbursement and taxation on its behalf.
Article 3 An accounting agency shall, on the premise of protecting the legitimate rights and interests of its clients, perform its duties according to law and follow the following basic principles: