為切實履行財會監督職責,根據上海市財政局《關于組織🍃區財政部門開展2022年會計監督檢查工作的通知》(滬財監督發〔2022〕5號)文件精神,計劃于2022年8月至10月組織開展2022年松江區會計監督檢查工作,現結合本區工作實際,制定2022年松江區會計監督檢查工作方案,并公示如下:
一、查看廠家選定
2022年松江區會計監督檢查單位選取范圍分別為:行政事業單位3戶,代理記賬機構5戶,并延伸檢查被代理記賬企業10戶(每家代理記賬機構2戶)。檢查年度為2021年度,如發現重大問題,可追溯到以🍷前年度和延伸檢查相關單位。
2022年之前3年內接受過會🃏計監督檢查的行政事業單位與代理記賬機構,或者2🍎022年獲得代理記賬許可證書的代理記賬機構,原則上不選取。
二、查檢項目
(yi)difangzhengfuhesuanzhuncegongzuozhidushishixianxiang
結合2022年會計監督檢查工作計劃和本區實際,著眼切實提高政府會計主體會計信息♈質量,關注政府會計準則制度執行;單位內😼部控制建設和實施情況;部門決算和政府綜合財務報告編制的真實性、完整性等情況;事前績效評估、績效執行監控、績效評價結果應用和公開情況等,重點關注政府購買公共服務的績效管理工作情況。及時發現問題并督促被查單位進行整改,深入推動政府會計準則制度有效執行。
(er)daijizhangpeixunjigouzhiyedepinzhi
根據《中華人民共和國會計法》、《代理記賬管理辦法》和《上海市代理記賬管理實施辦法》等相關規定,開展一次💧“雙隨機”專項執業質量檢查,全面檢查代理記賬機構的設🍌立條件、存續資格、內部規范,以及代理記賬業務會計處理的合法性、合規性。充分運用代理記賬機構年度備案數據,對機構服務客戶總量,人均服務客戶數量等關鍵指標進行綜合分析,重點關注人均服務客戶數量超過本區行業平均水平2倍以上的代理記賬機構。
san、jianchajicengdanweiyufuzhuruanjianjianchachengbenhuijixingzhenggezhongshiwusuo
號碼 |
方名字 |
助手體檢人工師事情所 |
1 |
shanghaishisongjiangqulvhuazhiwuheshirongweihuju |
shenyangtianyiduanshijianjishixingzhengshenjishiwusuo |
2 |
beijingshisongjiangqurenminqunzhongdangdizhengfufangsongjuweihuichushichu |
tianjintianyoushihoujishishiwusuo |
3 |
shenyangshisongjiangquxinqiaozhengezurendachangweihuibu |
hangzhoutianyishijishixingzhenghuijishishiwusuo |
4 |
zhenhuiwangzhanjishu(xian)zerenyouxiangongsideyingwengongside |
dongguantianyihuierjishigonggongshenjishiwusuo |
5 |
guangzhouxinqiaohuijiyewudailijiamengjizhangyewusuo |
dongguantianbuyihuijishishiwusuo |
6 |
huatuzijinzixun(hangzhou)shiyouxiandexingongsi |
dongguantianyishijishigonggonggezhongshiwusuo |
7 |
wuhanjuanhuicaihuibaozhangyoujuxiansi |
zhongqingtianyihuijishixingzhengjianchasuo |
8 |
dianjiang(beijing)zhongxiaofuwuqiyedeyouxianzhijituangongsi |
hutianguohuierjishigongzuosuo |
四、關于規定要求
(yi)yuyijiancha,yangezunshoucaozuojilv
zengfuyiguixingᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚzhengchususongfaxian,yaoyangejixuzhixinggongzuorenwujianxiuhuanjiedaima,biaozhunhuajianxiuxingweibiaoxian,duijianxiujiashe𒁏、tingqukanfahan、qianshoujixuzhixinggongzuorenwudengjianliquandeguochengjiyao。caiyong《caihuifa》dengxiangguanfalvfaguibiaozhunhecaizhengxingjianxiugongzuorenwuguiding,zengjiazhongliangdiaozheng,weilequebaozhengmingzhidao、dingliangfenxizhunquexing、zhengmingquezao、huanjiedaimafalvrenke、gongzuochufajuedinglianghao,youxiaoguodiaozhengxingzhengchususongzhifakenengxing。
jianchazuyingcongjinyanshou《huijiyewuhekaohejiandujianyaojianchagongzuozuzhizuzhijilvxingxing》,jiaoduzhongshideqingzhenglianjieqinzhengdejianshe,congjinyanshouqingzhenglianjieqinzhengguanlijizhihejianchagongzuozuzhizuzhijilvxingxing,bulaitigongbeichachangjiade༺qian、cai、wudeng;bulaiyinmanshishidezhidefanzuiweiguicaozuoyixiewenti;bulaixiangbeichachangjiatigongyujianchabuxiangguandeguifanyaoqiu。
(er)chadiaojieheqilai,yinlingchunayuanguanlifangfashiqing
guanzhugongzhonghaobeijianyaofuwuxiangguanzhiyelaizhixingbumencaiwuhuijishiwushixingweiꦚjibenzhunzeguizhangjizhishiqing,bunenghuijiheyingduibumencaiwuhuijishiwushixingweijibenzhunzeguizhangjizhituixingzhongchuxianledemingxiannanti,weibumenzongshangchunabaobiao、qianghuagudingzichanwaizhaianquanguanlifangfa、buduangaijinbumenxiaojikaohezhiduanquanguanli、anquanfengxianfangfancaizhengzijinanquanfengxiandengtigaoqiangyoulichengzhong;shenruqianchushuzhi posjidailifeijizhangfuwuxiangguanzhiyexiankuang,jinjinweiraozhiyeyishizhengxingnenghefuwuxiangguanzhiyefazhan,yunhanposjidailifeijizhangfuwuxiangguanzhiyelaiyuanyudemingxianzhenglunheguizhangjizhiquexianbaogao,tigong youernanrenxingdeyijianhetiantian,jijizhudongyinlingcaiwuhuijishiwushicanyuduiyouliyuzhuanxing、riyiwanshananquanguanlifangfadejibenbaozhangdegongxiao。
wu、dianhualianluorenjidianhualianxiqilaijutifangfa
duiwangshanggongbucishitichuwenti,nengxiangguanlianrenfanyingluoshi。
qucaizhengbumenjuhuijiyewuke:lixuefang
聯系電話:021-37612452
liu、gonggaogeshigonggaogeshiwangluomeiti
公布公示網媒為:上海松江——專題專欄——財會業務(監督檢查)信息公告(deyungsk.com)bingqie “songjiangcaizhengxing”huixindajiahao。
上海市松江區財政局
2022年8月25日