摘 要随着我国改革开放的不断渗入发展,我国各项社会事业不断取得新的成绩,我国的各类企业在改革深化进程中取得了令世界瞩目的成就,企业实力和企业的声誉度获得了世界的认可,我国的各类企业也逐步开始重视企业会计记账问题。尤其是我国中小企业,铁煤于代理记账企业之间的合作越发频繁,代理记账企业是服务于多数社会类经营企业的一种组织,随着信息化时代的来临,这类企业在应用过程中越发广泛,代理记账企业也能够快速帮助小企业完成成本核算、会计操作等工作,代理记账工作已经成为未来发展的必然趋势,本文通过对小企业代理记账问题的研究,对当前存在的问题和今后改进措施提供对策。关键词:小企业;代理记账;会计;税务管理Abstract As China's reform and opening up into the development of social undertakings, China has continuously made new achievements, the various enterprises in China made great achievements in deepening the reform process, the strength of the enterprise and enterprise reputation gained world recognition, all Chinese enterprises have gradually started to pay attention to the enterprise accounting the problem. Especially small and medium-sized enterprises in China, cooperation between the iron and coal enterprise bookkeeping bookkeeping more and more frequent, enterprise is an organization serving the majority of social enterprises, with the advent of information era, this kind of enterprise more and more widely in the application process, bookkeeping enterprises can quickly help small businesses to complete cost accounting the operation, accounting work, bookkeeping work has become the inevitable trend of future development, based on the research of the bookkeeping problems of small enterprises, 1the current problems and improvement measures in future countermeasures.Key words: small business; agent accounting; accounting; tax management目 录摘 要....................................................................3引言:...........