摘 要近几年来，我国的经济不断进步发展，刺激着很多的中小企业也不断地建立。然而中小企业由于受到自身发展规模的限制，有很多企业不具备单设会计部门的能力。代理记账作为一种新的会计解决方案和新的社会化会计服务项目，相应的代理记账公司代理记账费用比较低，因为这一优势正在被越来越多的中小企业所接受合作，代理记账公司一次来充当中小企业的会计角色。因为这一发展趋势代理记账公司未来的发展前景、自身的优势、代理记账公司业务处理过程中会存在的问题以及相应的解决方法是目前值得被众多中小企业讨论探讨的。本文先对风险管理的含义及其意义、代理记账的概念及其意义做了简要的介绍，其次通过对山东瑞星联合会计师事务所从业人员的学历及其职称结构进行分析，最后分析我国代理记账行业在业务处理过程中存在的风险并且针对存在的这些风险提出了相应的措施，代理记账机构如若能及时的解决这些风险，未来代理记账行业的发展空间是非常巨大的。关键词：对策建议； 代理记账机构； 代理记账； 风险管理 AbstractIn recent years, China's economy has been developing steadily, which has stimulated many small and medium-sized enterprises to establish. However, due to the limitations of their own development scale, many small and medium-sized enterprises do not have the ability to set up a single accounting department. As a new accounting solution and a new social accounting service project, the corresponding agency bookkeeping company's agency bookkeeping cost is relatively low, because this advantage is being accepted by more and more small and medium-sized enterprises, and the agency bookkeeping company acts as the accounting role of small and medium-sized enterprises at one time. Because of this development trend, agent bookkeeping company's future development prospects, its own advantages, problems in the process of agent bookkeeping company's business processing and corresponding solutions are worth discussing by many small and medium-sized enterprises.This paper first introduces the meanin...
