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兼职会计存在必要性
税务稽查客观上要求企业的会计人员具有较高的素质,企业招聘专职人员有一定的难度。由于任何企业都需要面临着国税和地税两个税务机关的稽查,而且税务稽查是具有可追溯性的,就是说稽查部门可以稽查企业以往年度的账务,并追究责任。因此企业需要聘用高素质的会计人员,既要熟悉会计准则,又要精通税法,加之会计是一个高度依赖经验的专业,其还需要一定的从业经验才能胜任。企业主观上要求节约成本,兼职会计应运而生。随着民营经济的不断发展壮大,对会计专业人才的需求量也越来越大,然而由于基层会计缺乏,满足不了市场需求,加上部分企业多从节约工资费用的角度考虑,致使一人在多个企业记账的“兼职会计”现象日益增多,有的会计兼职甚至多达五、六个企业。
Tax audit objectively requires the accountants of enterprises to have higher quality, so it is difficult for enterprises to recruit full-time personnel. As any enterprise needs to face the inspection of the two tax organs of the state tax and the land tax, and the tax inspection is traceable, that is to say the inspection department can check the business of the past year and investigate the responsibility. Therefore, enterprises need to employ high-quality accountants, not only to be familiar with accounting standards, but also to be proficient in tax law. In addition, accounting is a highly experienced professional, and it needs certain experience to be competent. Enterprises are required to save costs subjectively, and part-time accounting emerges as the times require. With the continuous development and expansion of the private economy, the demand for accounting professionals is becoming more and more large. However, due to the lack of basic accounting, it can not meet the demand of the market. A part-time job is even up to five or six businesses.

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