代理记账机构，是指依法经批准设立从事代理记账业务的中介机构。代理记账机构主要包括代理记账公司、会计师事务所、税务师事务所以及具有代理记账资格的其他社会咨询服务机构等几大类。代理记账机构从事代理记账业务必须符合财政部发布的《代理记账管理暂行办法》中的关于从事代理记账业务应具备条件的规定。
An agency for bookkeeping refers to an intermediary institution established in accordance with the law and approved to engage in bookkeeping business. Accounting agencies mainly include several categories, including accounting firms, accounting firms, tax law firms, and other social consulting service agencies with accounting agency qualifications. Proxy accounting institutions engaged in proxy accounting business must comply with the provisions of the "Interim Measures for the Administration of Proxy Accounting" issued by the Ministry of Finance regarding the conditions required for engaging in proxy accounting business.
代理记账机构可以接受委托，受托办理委托人的下列业务：
Accounting agencies can accept commissions and be entrusted to handle the following business of the principal:
1、根据委托人提供的原始凭证和其他资料，按照国家统一的会计制度的规定进行会计核算，包括审核原始凭证、填制记账凭证、登记会计账簿、编制财务会计报告等；
1. According to the original vouchers and other materials provided by the client, accounting shall be conducted in accordance with the national unified accounting system, including reviewing the original vouchers, filling out accounting vouchers, registering accounting books, and preparing financial accounting reports;
2、对外提供财务会计报告；
2. Provide financial accounting reports to external parties;
3、向税务机关提供税务资料；
3. Provide tax information to tax authorities;
4、委托人委托的其他会计业务。
4. Other accounting services entrusted by the principal.
注意事项
matters needing attention
1、 有些代理记账公司没有与委托单位签订正式的委托代理合同，对双方的权利、义务缺少明确的规定，在实际工作中遇到异议时，往往无法分清责任。因此在选择代账公司的时候，企业就要更加谨慎。
1. Some accounting agencies do not sign formal agency contracts with their clients, and lack clear provisions on the rights and obligations of both parties. When encountering objections in actual work, they often cannot distinguish responsibilities. Therefore, when choosing a bookkeeping company, enterprises should be more cautious.
2、个别 “代理记账公司”没有代理记账资质（市财政局批准的代理记账许可证、会计上岗证等），
2. Some "proxy accounting companies" do not have the qualifications for proxy accounting (such as the proxy accounting license approved by the Municipal Finance Bureau, accounting job certificate, etc.),