代理记账基本规范
Basic specifications for agency bookkeeping
第一章  总则
Chapter I General Provisions
第一条 为了进一步规范代理记账业务，拓展代理记账服务领域，提升代理记账工作效率，保障代理记账业务质量，推进代理记账行业信息化建设，促进代理记账行业的健康发展，根据《中华人民共和国会计法》、《代理记账管理办法》以及《企业会计制度》、《小企业会计准则》等相关法律法规的规定，制定本规范。
Article 1 In order to further standardize the agency bookkeeping business, expand the field of agency bookkeeping services, improve the efficiency of agency bookkeeping, ensure the quality of agency bookkeeping business, promote the informatization construction of the agency bookkeeping industry, and promote the healthy development of the agency bookkeeping industry, in accordance with the Accounting Law of the People's Republic of China, the Administrative Measures for Agency Bookkeeping and the Enterprise Accounting System The Accounting Standards for Small Enterprises and other relevant laws and regulations are formulated.
第二条 本规范适用于依法设立的代理记账机构及其连锁的分支机构（以下简称代理记账机构）。代理记账机构开展代理记账业务应当遵守本规范。
Article 2 These Rules are applicable to legally established bookkeeping agencies and their chain branches (hereinafter referred to as bookkeeping agencies). An agency bookkeeping institution shall comply with these Regulations when conducting agency bookkeeping business.
本规范所称代理记账机构是指从事代理记账业务的中介机构，含总部及其分支机构。
The agency bookkeeping institutions referred to in these Rules refer to the intermediary institutions engaged in agency bookkeeping business, including the headquarters and its branches.
本规范所称委托单位是指委定送水 保定骨伤骨病 铜鼎铜钟 淤泥固化设备 保定舞蹈 化粪池钢模具 保定网站建设托代理记账机构办理会计业务的单位。
The term "entrusting unit" as mentioned in these Rules refers to the unit that entrusts an agency bookkeeping institution to handle accounting business.
本规范所称代理记账是指代理记账机构接受独立核算单位的委托，代替其办理记账、算账、报账、办税等会计业务的一种社会性会计服务活动。
The term "agency bookkeeping" as used in this Code refers to a social accounting service activity in which an agency bookkeeping institution accepts the entrustment of an independent accounting unit to handle accounting businesses such as bookkeeping, accounting, reimbursement and taxation on its behalf.
第三条  代理记账机构应当在保护客户合法权益前提下，依法履行职责，并遵循以下基本原则：
Article 3 An accounting agency shall, on the premise of protecting the legitimate rights and interests of its clients, perform its duties according to law and follow the following basic principles: