濟(jì)南代理記賬公司為你分析代理記賬的法律依據(jù)∶
1. 基于代理記賬務(wù)的積極意義，為了充分肯定代理記賬業(yè)務(wù)，1993年修改《會(huì)計(jì)法》時(shí)增加了“代理記賬”規(guī)定，允許那些不具備單獨(dú)設(shè)置會(huì)計(jì)機(jī)構(gòu)或者配備會(huì)計(jì)人員條件的單位，委托有關(guān)的會(huì)計(jì)服務(wù)機(jī)構(gòu)進(jìn)行代理記賬，從而首次確立了我國代理記賬業(yè)務(wù)的法律地位。
1. Based on the agent accounts of positive significance, in order to fully affirmation bookkeeping agency business, modify the "accounting law" in 1993 increased the "accounts" rules, allowing those who do not have separate set the unit of accounting agencies or accountants conditions, entrust the relevant accounting bookkeeping agency services, thus established the legal status of bookkeeping agency business in our country for the first time.
2. 根據(jù)1993年通過的《注冊會(huì)計(jì)師法》規(guī)定：第十五條：“注冊會(huì)計(jì)師可以承辦會(huì)計(jì)咨詢、會(huì)計(jì)服務(wù)業(yè)務(wù)?！睆亩鵀榇碛涃~業(yè)務(wù)的開展提供了合法的中介機(jī)構(gòu)。
2. According to the 1993 by the certified public accountant act: article 15: "certified public accountants may undertake accounting consultancy and accounting services."Thus provides the bookkeeping agency business legal intermediary.
3. 與此同時(shí)，為了具體規(guī)范代理記賬業(yè)務(wù)，財(cái)政部于1994年6月23日發(fā)布了《代理記賬管理暫行辦法》，對從事代理記賬的條件、代理記賬的程序以及委托雙方的責(zé)任和義務(wù)等作了具體規(guī)定。新修訂的《會(huì)計(jì)法》再一次確認(rèn)了代理記賬的法律地位。
3. At the same time, in order to specific standard bookkeeping agency business, the ministry of finance issued on June 23, 1994 by the bookkeeping agency management interim measures ", to the condition, bookkeeping agency engaged in bookkeeping agency procedures and entrusted responsibilities and obligations of both sides made specific provision.The newly revised "accounting law" once again confirmed that the legal status of bookkeeping agency.
4. 第三十六條明確規(guī)定：“各單位應(yīng)當(dāng)根據(jù)會(huì)計(jì)業(yè)務(wù)的需要，設(shè)置會(huì)計(jì)機(jī)構(gòu)，或者在有關(guān)機(jī)構(gòu)中設(shè)置會(huì)計(jì)人員并指定會(huì)計(jì)主管人員；不具備設(shè)置條件的，應(yīng)當(dāng)委托經(jīng)批準(zhǔn)設(shè)立從事會(huì)計(jì)代理記賬業(yè)務(wù)的中介機(jī)構(gòu)代理記賬?！?/span>
4. Article 36 of the specific provision: "each unit shall, according to the needs of the accounting business, set up accounting institution, or specified in the relevant institutions set up accounting personnel and accounting management; do not have set conditions, shall entrust approved to set up agency bookkeeping agency engaged in accounting bookkeeping agency business."
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