1. The "Accounting Law" does not give enough publicity to agency bookkeeping, which will cause many small economic organizations, especially the vast number of individual industrial and commercial households, to have insufficient understanding of agency bookkeeping.
2. The measure of "agency bookkeeping" is not very effective. At present, there are two main problems in small economic organizations and individual industrial and commercial households. First, it is very common that books should be kept but not kept. Second, many "entrusted bookkeeping agents" do not have legal qualifications. This not only interferes with the seriousness of the law, but also easily leads to many other problems.
3. In the legal relationship of agency bookkeeping, it should be said that the legal status of the trustee has not been completely solved, so there is great controversy in practice.
4. The potential of bookkeeping agencies has not been fully exerted. The number of bookkeeping agencies is increasing, but the overall scale is generally small and the scope of agency business is not wide. There are very few institutions that can really provide all-round accounting services such as accounting, tax planning, tax declaration, internal audit, annual inspection of industrial and commercial tax registration and financial consultation.
5. The agency bookkeeping institution is not standardized. The agency bookkeeping institution must have more than 3 full-time employees with accounting qualification certificates, and the person in charge of the agency bookkeeping business must have the professional and technical title qualification of accountant or above. However, in practice, quite a few bookkeeping agencies do not meet this requirement.
6. Because the internal management of the bookkeeping institution is chaotic. In practice, it is also common that the agency bookkeeping operation is not standardized and the internal management system is not perfect. Even if the internal management system of some agency bookkeeping institutions is formulated, it is useless.
7. The practice quality of bookkeeping agencies is not optimistic. There are still many irregularities in accounting and other aspects, some of which are not based on accrual basis, and it is also common for the companies they represent not to make provision for statutory reserve fund and statutory public welfare fund according to the provisions of the Company Law. The annual financial and accounting report prepared by the agent only contains the basic accounting statements, and the contents of the notes to the accounting statements are not provided as required by the system.
8. The charging standard of agency bookkeeping business is chaotic. In terms of charging standards, the level of each agency bookkeeping institution is quite different. Some bookkeeping institutions even engage in unfair competition through low prices, and some bookkeeping institutions have irregular business income accounting and even conceal income.