The proxy accounting industry is an important part of the modern service industry. As a small micro-enterprise agent accounting body, it is also an object that encourages the development and key support of SMEs.With the sustainable development of my country's economic society, the financial outsourcing business of the municipal enterprises rapidly, and the agency accounting industry will overallly present rapid development.As of the end of 2015, there were 1059 agency accounting institutions, and more than 4,000 employees were a total of more than 80,000 enterprises.The 2015 annual agent accounting business revenue has reached nearly 1.2 billion yuan.Among them, there are 9 revenue revenue of more than 10 million yuan, and there are 8 more than 1,000 households in all kinds of companies.The city agent accounting industry administration implements the urban two-level financial grading management.The municipal finance is responsible for the research and development of the city's agent accounting industry management system, support policy, and the practice of practicing standards, and guides the management of industry management; the district-level finance is mainly responsible for the approval of the agent accounting administrative license and specific things.Post-post supervision work.In recent years, the Municipal Finance Bureau has further strengthened its agent under the guidance of the Ministry of Finance, in accordance with the spirit of the Ministry of Finance, the spirit of the Ministry of Finance, the spirit of the Ministry of Finance, in accordance with the spirit of the Party's Eighteen, the Separation of Political and Social Separation, Separation, Transforming Government Functions, Promoting Social Organization Health Order Development.Account industry management, deepen the "license separation" reform pilot, explore the effective way to supervise in the industry's self-discipline management and incident, and have achieved initial results.According to the Ministry of Finance, "the 12th Five-Year Plan" and the National Development of the State and the National Development Modern Service Industry, actively encourage and support the sustainable and healthy development of small and micro enterprises, in order to play a proxy accounting organization in regulation of small and micro enterprises accountingAn important role in the development of information quality, service small and micro enterprises, December 2012, the Municipal Finance Bureau issued the "Guidance of further promoting the city's agent accounting industry to accelerate healthy development", and clarified the city from four aspectsThe target task of the proxy accounting industry.First, the industry's overall competitive strength is significantly enhanced.Accelerate the internal management scientific norms within the agents, the market positioning has a characteristic, and the service objects have characteristics, and the new pattern of different scale agent accounting institutions in order and sustainable development.Second, government support and guidance efforts are significantly enhanced.To continue to effectively implement the current policies of the current encouragement of the agency to develop relevant policies, the business scale, business scope and service areas of the agent accounting institutions are actively expanded.The third is that the industry practitioners are established.According to the development status of the industry, gradually establish and improve the quality standards such as agency accounting service, agent tax return service, and guide the industry institutions to standardize practice, improve the quality of practice and service.The fourth is the initial formation of the industry's self-discipline management system.Exploring the establishment of self-discipline organizations, standardize industry practice, implement industry self-discipline management, and cooperate with government supervision and management, and constantly regulate the industry order and competition order of the agent accounting industry.In order to implement the requirements of the new "Administration Measures for Agents", the Municipal Finance Bureau combines the "State Council's" Reply ", the reform of the programs of the reform", and the requirements of the municipal government's relevant reform pilot work requirements, the revision issued "Municipal Agency"Implementation Measures for Accounting Management, further implementing the municipal administrative examination and approval reform measures, and improving the transparency and predictiveness of approval matters.At the same time, the revision of the "Office Guide" and "Business Handbook" and "Business Handbook" for approval by the Municipal Agency Accountment Qualification.First, optimize the approval links and processes.Simplify the approval process, implement "undertake, review, and determine the three-level approval system".The correction application material is notified, the approval time limit, and the paper down time limit will carry out corresponding compression adjustments.After adjustment, the approval aging is 50%, and the process efficiency is increased by 66.7%.The second is to clearly refine the review content and requirements.Refining and improvement of the "Administrative Guide", further clarify the requirements for approval, conditions and application processes, and make it easy for applicants to understand and prepare application materials, and publicly open to society through service venues and websites.Refine the Improvement of the Business Manual, further quantify the review behaviors, clearly review content, requirements, methods, and judgment standards.The third is to establish a sound basic service system.Further standardize the use and handover of documents and implement the city's unified administrative license for approval.At the same time, it is required to establish and improve the basic service system for the establishment of the basic service system, provide an information on the applicant, limited time, the first question, the approval consultation and the AB angle work system.In order to explore the establishment of integrity and self-discipline, the information interconnection, risk warning is timely, the industry's social government has a comprehensive supervision system, and the Municipal Finance Bureau surrounds the implementation of integrity management, classification supervision, strengthening risk supervision, implementing social supervision, etc., explores the agent accounting.Effective ways and measures in post-regulation in business approval.First, implement integrity management.Establish a honest file management system, divide the integrity file information of the agent accounting body and its full-time employees into basic information, prompt information and warning information.At the same time, establish a sound procedure, information sharing mechanism and application mechanism of integrity and integrity file management.The second is to conduct classified supervision.Establish a classification management system, take different regulatory measures to establish a different type of mechanism to establish a classified dynamic adjustment mechanism, reasonably distribute supervision, and improve supervision efficiency.The third is to carry out risk supervision.Through the establishment of industry risk assessment and early warning system, improve industry risk prevention and disposal system, strengthen the risk supervision of the agency accounting institution; through establishing a sound supervision and inspection system, strengthen the construction of the supervision and inspection team, strengthen the legal compliance of inspection procedures andPublic punishment of information is publicly punished according to law, strengthen the management of the risk of the financial sector itself inspecting the risk.The fourth is to implement social supervision.Promote the formation and establishment of the social supervision model of the agency accounting institution, pay attention to the self-discipline management role of the industry association and the technical assistance of professional service agencies, and increase the legal disclosure, smooth public informed and participating channels for the handling of punishment information for the proxy accounting organization., Improve the incentive mechanism of public participation supervision.Give full play to the professional service power of the agent accounting organization, effectively expand the business scope of the agency accounting institution, providing agency accounting service for the wide sector and micro enterprises, and effectively improve the level of information on small and micro enterprises.First, focus on strengthening the construction of industry talents.The basis of the healthy and sustainable development of the proxy accounting industry is the construction of industry talent team.In recent years, the Municipal Finance Bureau has continued to consolidate basic training, strengthening the continuing education of accountants, and explores the training of the agency accounting industry, and will include the full-time employees of the intermediate accounting title into the "Advanced (Reserve) Talents Training Plan"., Strive to create a team of industry talents in business quality and good professional ethics.The second is to increase policy support and promote the development of the industry.In order to implement the State Council's "Subject to Pushing the Innovation of Volkswagence in Popular Entrepreneurs", the Municipal Finance Bureau summarizes the implementation of the agency accounting service policy for small and micro enterprises through the government purchase service.The construction of centrifugation, optimize the financial services small and micro enterprise entrepreneurial innovation policies, and issued the "Guidance Opinions on Further Promoting the Municipal Financial Sector for Small and Micro Enterprises", further expanding the scope of policy coverage, will meet the focus area, Key areas, key industries require new small and micro enterprises in the scope of policy application, and explore the construction of environmental and service centers in small and micro enterprises.At the same time of rapid development, the Municipal Agency Meeting Industry also has a problem that the business scale is still small, the development is imbalance, the industry has not high, and the quality of employees is uneven.The existence of these problems not only seriously affects the healthy development of the industry, but also is not conducive to improving accounting information quality and regulating market economic order, and urgently needs to establish industry self-discipline organizations, condense various, joint research in the development of industry development., New problems, planning in the development direction of new rounds of reform, achieving self-random development of the agency accounting body and the entire industry.
First, promote the healthy development of self-discipline organizations in the industry.After more than two years of development, the Municipal Acting Industry Association has now a total of 307 member units, 2015 Agent Accounting Business Revenue 3.700 million yuan, nearly 1,500 employees.The second is to give full play to self-discipline management functions.As the business executive unit of the industry association, the Municipal Finance Bureau actively guides, and actively encourages industry associations in accordance with the development characteristics of the agent accounting industry, strengthen the construction of the association's own institutions, and gradually establish the operational mechanism of self-management, self-constraints, self-development.Organize research practice standards, carry out business special training, exchange industry practicing experience, school-enterprise service members, explore effective self-discipline management methods, and continuously improve the industry's overall practice quality and service level.The third is to strengthen the construction of integrity system.In response to the current industry, there is a problem, the quality of service is not good, the lack of integrity is, and the Municipal Finance Bureau will guide the Municipal Acting Committee to establish an industry expert committee and the self-discipline management committee, actively explore government supervision and industry self-discipline, and public supervision organic combination.Management model, establish integrity file management system, comprehensive evaluation system and classification management model, guide industry agencies firmly establish integrity-based, economic concept, business scale and business quality, and comprehensive development concept, comprehensively improve the integrity of the industry andSocial credibility.

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