济南代理记账公司为你分析代理记账的法律依据∶
1. 基于代理记账务的积极意义，为了充分肯定代理记账业务，1993年修改《会计法》时增加了“代理记账”规定，允许那些不具备单独设置会计机构或者配备会计人员条件的单位，委托有关的会计服务机构进行代理记账，从而首次确立了我国代理记账业务的法律地位。
1. Based on the agent accounts of positive significance, in order to fully affirmation bookkeeping agency business, modify the "accounting law" in 1993 increased the "accounts" rules, allowing those who do not have separate set the unit of accounting agencies or accountants conditions, entrust the relevant accounting bookkeeping agency services, thus established the legal status of bookkeeping agency business in our country for the first time.
2. 根据1993年通过的《注册会计师法》规定：第十五条：“注册会计师可以承办会计咨询、会计服务业务。”从而为代理记账业务的开展提供了合法的中介机构。
2. According to the 1993 by the certified public accountant act: article 15: "certified public accountants may undertake accounting consultancy and accounting services."Thus provides the bookkeeping agency business legal intermediary.
3. 与此同时，为了具体规范代理记账业务，财政部于1994年6月23日发布了《代理记账管理暂行办法》，对从事代理记账的条件、代理记账的程序以及委托双方的责任和义务等作了具体规定。新修订的《会计法》再一次确认了代理记账的法律地位。
3. At the same time, in order to specific standard bookkeeping agency business, the ministry of finance issued on June 23, 1994 by the bookkeeping agency management interim measures ", to the condition, bookkeeping agency engaged in bookkeeping agency procedures and entrusted responsibilities and obligations of both sides made specific provision.The newly revised "accounting law" once again confirmed that the legal status of bookkeeping agency.
4. 第三十六条明确规定：“各单位应当根据会计业务的需要，设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员；不具备设置条件的，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。”
4. Article 36 of the specific provision: "each unit shall, according to the needs of the accounting business, set up accounting institution, or specified in the relevant institutions set up accounting personnel and accounting management; do not have set conditions, shall entrust approved to set up agency bookkeeping agency engaged in accounting bookkeeping agency business."
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