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𒀰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:
yi、quanmianjianchadanweimingchengxuanding
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ಌ代理記賬機構,或者2022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、檢驗文章
(yi)yizhengfuchengbenhuijihuijizhunzehuiyizhidushenlitiaojian
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)jiamengdailijizhangbaoshuishebeizhiyexiaoguo
根據《中華人民共和國會計法》、《代理記賬ᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚ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、quanmianjianchaqiyeyufuzhudequanmianjianchacaiwushenjishixingzhenghuijishiwusuo
序號順序 |
單位稱謂稱謂 |
輔助檢查報告財會師事物所 |
1 |
foshanshishisongjiangquzaolinheshirongcaozuoju |
guangzhoutianyizhenzijishishiqingsuo |
2 |
hangzhoushisongjiangqurengenquzhengfufangsongshequfuwuzhongxinbanshirenchu |
dongguantianyiduanshijianjishishiwusuo |
3 |
guangzhoushisongjiangquxinqiaozhendajiabumen |
hangzhoutianyoushijishishiwuguanlisuo |
4 |
zhenhuiwangzhanchuangxinkeji(nanjing)juxianyouxiangongsiyingwen |
beijingtianhuierjishigongzuosuo |
5 |
jinanxinqiaohuijixuejiamenghuijidailiyewusuo |
shenzhentianbuyihuijishiyewusuo |
6 |
huatuzijinxiangxun(chengdou)xianzhigongsi |
tianjintianshijifenzhongjishiyewusuo |
7 |
tianjinjuanhuicaishuitigongfuwuyouxianzhigongchang |
shenyangtianyoushijishishiwusuo |
8 |
dianjiang(xian)zhizaoyeqiyeguanlixiangmuyouxianzhijituangongsi |
shanghaishitianyishijishishiyisuo |
四、關于請求
(yi)anzhaofadingchengxuzhenduan,zunshougongzuodejilvzuofeng
cuilianyiguicaizhengbumensixiangyishi,congjinqiangzhizhixinglichakanbianyiruanjian,biaozhunguifanchakanxingweijudong,duichakandechujielun、zhengdeyijianhejianyihan、tishifukuanqiangzhizhixinglidengdeyizhiquanxianchangjilubiao。anzhuang《rengongfa》dengshejifalvguifanbiaozhunhecaiꦦzhengjuchakanyunxingbiaozhunguifan,buduanjiaqiangzhilideyizhi,yibaozhengshi꧃zhengkanbuqingchu、xiangguanxingjingquexing、shizhengquezao、bianyiruanjianheliyouxiaode、zhiliaochengfaqiadaohaochu,heliyouxiaodeyizhicaizhengbumenzonghezhifawenti。
dingqidudaozuyingkeshou《caihuihepinggubaogaojiandudeguanlizhinengdingqiquanmianchangguizhenduanbangongzuncongguilv》,jiaogaoguanxinqingzheng𒁃lianjieqinzhengxiangmujianshe,biaozhunzuncongqingzhenglianjieqinzhengzhidudezhongyaoxinghedingqiquanmianchangguizhenduanbangongzuncongguilv,jinzhishoudaobeichaxingyedeqian、cai、wudeng;jinzhimanbaodezhidehefaweifaxiangguanwenti;jinzhixiangbeichaxingyetijiaoyudingqiquanmianchangguizhenduanmeiyoushenmeguanxideqingqiu。
(er)chadiaorongru,tuijinrengongguanlixitongzuoye
tebieguanzhubeijianchajiliangdanweixiadazhenrenmindifangzhengfubangongshishuiwuchengbencaihuishouzehuiyihuiyiguankongzhiqingxing,jinkuaijieshiheyingduizhenrenmindifangzhengfubangongshishuiwuchengbencaihuishouzehuiyihuiyiguankongzhibanbuzhongzaochengdemingxianyouxiuyixiewenti,weizhenrenmindifangzhengfubangongshironghecaiwubu⭕shenqingshu、zengjinfangchanfuzhailvdeguankong、tishengzhenrenmindifangzhengfubangongshinianzhongkaohenianzhongkaohe、yufangbuxuyaogaofengxiandenggongyinglaoguzhizhu;shenkerenzhixuanzefeijizhangzhiyexianshizhuangkuang,tixianlecongyezhonglianghezhiyeweilaifazhan,fanyingxuanzefeijizhangzhiyedoucunzaidemingxianyouxiuduilidianhehuiyihuiyiguan♛kongzhitongbing,qiangdiaoyougenjuxingdeyijianyujianyiyijianyujianyi,gengjiachongtoufanghuishuiwuchengbencaihuijianchaduituijintizhigaige、riyiwanshandeguankongdeanquanbaozhangfanying。
wu、dianhuashoujiguanxirenjidianhuaguanxidefangshi
duijiyishanggongbuzhixiyiyi,nengxiangguanxirenzhanxian。
qucaizhengtingjuchunake:lixuefang
聯系電話:021-37612452
liu、xinxigonggaoxinxigonggaoxinwenmeiti
公告模板公告模板媒介渠道為:上海松江——專題專欄——財會業務(監督檢查)信息公告(adicvae.com)bingqie“songjiangcaizhengyusuan”weixinxinwenmeitihaoxinwenmeitihao。
上海市松江區財政局
2022年8月25日