中小企业的代理记账问题研究——以安徽合肥市为例  

Study of bookkeeping in the small and medium-sized enterprises——taking Hefei City as a case

作　　者：李庆平[1] 

机构地区：[1]淮南师范学院经济管理系,安徽淮南232001

出　　处：《安徽理工大学学报（社会科学版）》2011年第2期32-34,共3页Journal of Anhui University of Science and Technology:Social Science

基　　金：安徽省高校青年教师资助计划项目(2008jqw122)

摘　　要：代理记账作为一种新的会计服务项目,对中小企业的发展起了促进作用,表现出其极大的优越性。但代理记账实践中仍然存在诸多的问题,应从多方面积极寻求对策。As a new accounting service,bookkeeping plays a positive role in the development of small and medium-sized enterprises,exhibiting its great superiority.However,as many questions can not be ignored,we should actively search for countermeasures in order to promote the development of bookkeeping agency.

关 键 词：代理记账 中小企业 现状 问题 对策 

分 类 号：F23[经济管理—会计学]