企业的账务是企业经营活动的记录，税务部门以此作为对企业进行征税、稽查的依据。任何企业都需要面临着国税和地税两个税务机关的稽查，而且税务稽查是具有可追溯性的，就是说稽查部门可以稽查企业以前年度的账务，并追究责任。可见企业会计处理的责任重大。因此，企业选择会计人员或者会计服务，都要十分慎重。
The accounting of an enterprise is the record of its business activities, which is used by the tax department as the basis for tax collection and inspection of the enterprise. Any enterprise needs to face the inspection of the state tax and local tax authorities, and the tax inspection is traceable, that is, the inspection department can check the accounts of the enterprise in the previous year and investigate its responsibility. It can be seen that the responsibility of enterprise accounting treatment is great. Therefore, enterprises should be very careful in choosing accountants or accounting services.
所以，企业要么需要聘用高素质的会计人员，既要熟悉会计准则，又要精通税法，还需要经验丰富。选用合格的会计人才，招聘有一定难度，而且工资成本高。当然，也可以聘请兼职的会计人员，但一旦发生工作失误，责任不清，难以界定
Therefore, enterprises either need to hire high-quality accounting personnel, not only familiar with accounting standards, but also proficient in tax law, but also need rich experience. It is difficult to recruit qualified accounting talents, and the salary cost is high. Of course, part-time accountants can also be employed, but in case of work mistakes, the responsibility is unclear and difficult to define