代理记账是指企业将本企业的会计核算工作全部委托给专业记账公司完成，本企业一般只设出纳岗位，负责日常收支业务和财产保管工作。代理记账作为一种新颖的会计解决方案和社会性会计服务项目，正被越来越多的企业者所接受，充当众多中小企业的会计角色。
Agency bookkeeping means that an enterprise entrusts all its accounting work to a professional bookkeeping company. Generally, the enterprise only sets up a cashier post to be responsible for daily revenue and expenditure business and property custody. As a novel accounting solution and social accounting service project, agency bookkeeping is being accepted by more and more enterprises and plays the accounting role of many small and medium-sized enterprises.