在当今经济高速发展体制不断变革的社会转型期《,会计法》为维护社会经济秩序保障市场经济的健康发展起到了明显的作用。但目前在广大的小型企事业单位中《,会计法》的实施情况还不够理想。本文在阐述了小型企事业单位实行会计代理制度的三大好处后,紧接着又给出了完善会计代理制度的具体保障措施。 In today’s rapidly changing social transitional period of rapid economic development, the Accounting Law has played a significant role in safeguarding the social and economic order and ensuring the healthy development of a market economy. However, at present, the implementation of the “Accounting Law” in the vast number of small enterprises and institutions is not yet satisfactory. After elaborating the three major advantages of the small-sized enterprises and public institutions in implementing the accounting agency system, this article gives the concrete guarantee measures of perfecting the accounting agency system.