最近,笔者在会计工作中发现:一些企、事业单位尤其是私营企业,由于经营规模小,会计业务量少,因此没有设置专门的会计机构和配备专职的会计人员,按照新《会计法》的规定,这无可非议。但是,这些单位却委托外单位一些在岗会计人员或退休会计人员代理记账,这种做法显然违背了新《会计法》对从事会计代理记账业务的规定。按照新《会计法》第36条的规定,不具备设置会计机构和会计人员条件的单位,应当委托经批准设立从事会计代理记账业务的中介机构代理记账。也就是说,从事代理记账业务只能是经 Recently, the author found in the accounting work: some enterprises, institutions, especially private enterprises, due to small-scale operation, accounting for less business, so there is no set up a dedicated accounting agency and full-time accounting staff, according to the new “Accounting Law” Provisions, this is beyond reproach. However, these units have entrusted some on-the-job accounting staff or retired accounting staff to book their accounts. This practice apparently runs counter to the new Accounting Law’s provisions on the accounting services of accounting agencies. According to Article 36 of the new Accounting Law, an entity that does not have the conditions for setting up accounting institutions and accounting personnel should entrust an intermediary agency that has engaged in the bookkeeping of accounting services to act as a proxy for accounting. In other words, engaged in agency accounting business can only be through