中小企业主应如何选择代理记账公司进行合作？带着这个问题记者走访了北京代理记账公司，相关负责人给出了一些选择代理记账的判别标准：

Small and medium business owners how to choose a proxy account for the company to cooperate? With this reporter visited the Beijing agency bookkeeping company, the relevant person in charge of the selection of a number of options to determine the criteria for accounting:

规范的做账流程：正规的代理记账公司有一套完整的做账流程，并严格遵循国家颁布的相关会计服务准则，“复审”是其中最有代表性的环节。春雪会计具备一套完整且独有的标准流程：“外勤、记账、审核、报税”四步标准流程为客户服务，每个环节都由专人把关，层层审核保障保证代理记账的准确严密性。

Regulate the flow of Accounting: the formal bookkeeping company has a complete set of accounting process, accounting service standards and strictly follow the state promulgated the "review", is one of the most representative link. Spring with a complete and unique accounting standards process: "field, accounting, audit, tax" four step standard procedures for customer service, each link by the hand guard, ensure accurate layers of audit agency bookkeeping.

风险承担能力：不管是专职会计还是外包给代理记账公司，财务风险的保障至关重要。财务风险保障这项服务体现了代理记账公司的实力，一旦出现责任事故时，服务方则以法人形式对客户终身负责。财税风险保障这个服务内容也有望成为会计服务行业的一项重要的考量标准及行业门槛。

Risk taking ability: whether it is a full-time accountant or outsourcing to the agency, the financial risk is very important. Financial risk protection of this service reflects the strength of the agency bookkeeping company, once the responsibility of the accident, the service side is responsible for the customer's life in the form of a legal person. Tax risk protection of this service content is also expected to become an important consideration in the accounting services industry standards and industry threshold.

合理的收费：所谓合理收费并不是意味着服务费越少越好，因为贪小便宜而选择不正规代理记账公司，最后使得企业蒙受经济损失的例子比比皆是。正规的代理记账公司是会根据企业性质和所产生的具体工作内容来收取服务费。

Reasonable charges: the so-called reasonable fees and charges does not mean that the service fee is less the better, because it is a small cheap and choose a regular agency bookkeeping company, and finally make the enterprise suffered economic losses are everywhere. A regular agency accounting company will be based on the nature of the enterprise and the specific content of the work to collect service fees.

中小企业昙花一现有一个重要的原因是企业主普遍忽视运营风险。财务体系在中小企业在发展初期往往选择“亲戚、朋友”来管理，但忠诚度有余专业性不足，这给企业发展埋下了许多的隐患。与此同时建设一个完整的财务部门所产生的成本也是中小企业在发展初期所无力承担的。介于种种客观情况代理记账成为了炙手可热的行业之一，价廉物美及专业高效的特性受到中小企业的青睐，为什么代理记账受到中小企业的青睐？

There is an important reason for the small and medium enterprises is the main reason is that business owners generally ignore operational risks. Financial system in the development of small and medium enterprises in the early often choose "relatives and friends" to manage, but the lack of professional loyalty, which gives the enterprise the development of a lot of hidden dangers. At the same time the cost of building a complete financial sector is also a small and medium enterprises in the early stages of development can not afford. Between the various circumstances bookkeeping has become one of the hottest industries, cheap and efficient professional characteristics favored by SMEs, why bookkeeping favored by SMEs?

风险转嫁：会计业务为“手工”业务无法避免在操作过程中绝对不出错误，而遇到财务事故时专职会计和代理记账公司给出了不同“答案”。专职会计作为员工在出现财务问题时往往无能为力，最终买单的还是企业自身。相对专职会计的“无能为力”，选择代理记账公司则可替企业承担损失，分担运营风险。以北京代理记账会计服务有限公司为例，15年来为近两万家中小企业提供代理记账服务，并于2013年设立了1000万的财税风险保障金来保障企业的财务安全。

Risk transfer: the accounting business for the "manual" business can not be avoided in the operation of the process is absolutely not wrong, and the full-time accounting and bookkeeping company encountered a financial accident, the company gives a different answer". Full time accounting as a staff in the financial problems are often powerless, and ultimately pay the company itself. Relative full-time accounting of "powerless", select the agency accounting companies can bear the loss for the enterprise, to share operational risks. Taking Beijing bookkeeping accounting service Co. Ltd. as an example, 15 years to provide bookkeeping services for nearly two of small and medium-sized enterprises, and in 2013 set up the tax risk protection 10 million gold to protect the financial security.

专业技能：相较专业的会计服务公司，专职会计对政策、法规的把握能力会有一定欠缺。像我国正在推行的“营改增”政策，就对试点公司会计的专业度提出了更严格的要求，需要会计了解并“吃透”政策规定，方能帮助企业减轻赋税。若对政策把控有误也会给企业带来麻烦和损失，而代理记账公司的会计从经验、与工商税务的熟悉程度、对政策变化的把控能力都会略胜一筹。

Professional skills: compared to the professional accounting services company, full-time accounting for the policy, the ability to grasp the regulations will have a certain lack of. As our country is implementing the "replacing business tax with value-added tax(VAT)" policy, put forward more and more strict requirements on the pilot company accounting professional degree, accounting need to understand and have a thorough grasp of policy, can help enterprises to reduce taxes. If the policy to control the error will lead to trouble and loss to the enterprise, and bookkeeping accounting experience, familiar from the business tax and the degree of policy changes in the ability to control will be a stroke above.