存在必要性
Necessity of existence
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。
Tax inspection objectively requires that accountants of enterprises have high quality, and it is difficult for enterprises to recruit full-time personnel. Because any enterprise needs to face the inspection of the state and local tax authorities, and the tax inspection is traceable, that is to say, the audit department can check the accounts of the enterprise in the past year, and investigate the responsibility.
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。
Therefore, enterprises need to employ high-quality accountants, both familiar with accounting standards, but also proficient in tax law, coupled with accounting is a highly experience-dependent profession, it also needs some practical experience to be competent. Enterprises require cost savings subjectively, and part-time accounting arises at the historic moment. With the continuous development of private economy, the demand for accounting professionals is also growing. However, due to the lack of grass-roots accounting, which can not meet the market demand, and the fact that some enterprises mostly consider from the angle of saving wages and expenses, the phenomenon of "part-time accounting" in which one person keeps accounts in multiple enterprises is increasing day by day. There are even five or six enterprises with part-time jobs.