小微企业会计代理的风险管理研究

小微企业的特点和优势,使会计代理成为小微企业中较为普遍的一个现象。运用博弈理论分析小微企业会计代理中存在的博弈关系,发现小微企业会计代理给相关主体带来了财务管理、经营管理、行业信誉、经济利益、税收征缴等方面的风险;揭示了这些风险的成因:各主体间存在利益博弈关系、会计代理制度不完善、委托人与会计代理机构之间信息不对称、会计代理机构进入门槛低、从业人员业务水平不高,等等;进而提出了加强小微企业会计代理风险管理的建议:健全会计代理法律法规,建立会计代理准入机制,完善企业内部控制制度,加强政府对会计代理的管理与监督。

Study on Accounting Agency Risk Management in Small and Micro Businesses

The characteristics and advantages of small and micro businesses make the accounting agency become a common phenomenon in the enterprises. This paper uses the game theory to analyze the game relations in accounting agency activities in the small and micro enterprises, and finds that accounting agency would bring many kinds of risks for the related subjects, such as the risks on finance, business management, reputation, economic interests,tax lose,and etc. The causes of risk formation are revealed, including mutual benefits in terms of game theory, the defects of accounting agency mechanism, the imbalance of information between clients and the accounting agency, the low entrance qualification for the accounting agency and the lack of professional skills for the staff. Then, the proposals for how to manage the risks are given. The proposals include to sound the laws and regulations on accounting agency, to establish accounting agency access mechanism, to perfect internal control system of enterprise and to strengthen government management and supervision on accounting agency.