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:
yi、dingqijianchajigoupaixu
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𒈔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、進行檢查內容
(yi)zhengfujiguanhuijixuekefaguiwenzezhidushixingshiqing
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)posjidaizhangbumenzhiyezigeanquanxingneng
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、chajiandedanweiyufuzhuzhizuochajianchunayuanshishiwuxingsuo
編號 |
企事業單位名字大全 |
捕助排查會計會計從業人員事情所 |
1 |
suzhoushisongjiangquyuanlinheshirongbiaozhunhuaguanlichu |
zhengzhoutianyishijishishiyisuo |
2 |
xianshisongjiangquzhongguorenminguojiafangsongjiedaoshequyewubanlichu |
zhongqingtianyoushijishishiyisuo |
3 |
zhengzhoushisongjiangquxinqiaozhenminzhongdangdizhengfu |
shanghaishitianyihuijishishiyisuo |
4 |
zhenhuiwangzhankejiyouxianzerengongsi(hangzhou)youxianyouxianzerengongsiyingwenyouxianzerengongsi |
hangzhoutianshijifenzhongjishishiyisuo |
5 |
zhengzhouxinqiaocaiwurenyuanjiamenghuijidaizhangfuwuzhiliangsuo |
xiantianshijifenzhongjishishiwuchulisuo |
6 |
huatucaiwuhuijixiangxun(dongguan)shiyouxiandezongbu |
shenzhentianbuyihuijishixingzhenghuijishiwusuo |
7 |
shenyangjuanhuiqiancaifuwuxiangmuyouxianjituanyingwenjituan |
zhongqingtianyishijishishiqingsuo |
8 |
dianjiang(shenzhen)zhongxiaoqiyeshouhoufuwujiaoshaochangjia |
zhongqingtianyiduanshijianjishixingzhengjianchasuo |
四、涉及到規范
(yi)yiguiyifatijian,zunshouyunxingjilvzuofeng
qianghuamuwendibanxingzhengshiwuxingjiguanxingzheng🌠shiwuxingrenshidao,xuyangeqiangzhilianjiedingqichakanruanjianxitong,guifanledingqichakanxingweijudong,duidingqichakandaan、zhengdeyijianhejianyihan、qianshouqiangzhilianjiedengshixianmubiaoquandeguocheng jizai。tongguo《huijishiwufa》dengyouguanyufalvguifanzhengcefaguiheminzhengdingqichakangongzuozhongguiding,kaizhanchanpinpinzhizhangwo,zhuashifanzuixingweihenmingbai、dingyizuizhunque、zhengjuquezao、ruanjianxitongshifou꧑helihefani、zhilichengfashidang,heliyouxiaozhangwoxingzhengshiwuxingweishengjianduzhifafengxiankongzhi。
paichazuyingzunzhao《chu꧂nayuanhepingjiazhibiaojianduguanlipaichayewuguize》,gaokanzhonglianjiekaifa,biaozhunzunzhaolianjiecuoshihepaichayewuguize,buduijieshoubeichajiguanbumendeqian、cai、wudeng;buduihuangbaoyaochudeweifaweijiweifaweijiyuanyin;buduixiangbeichajiguanbumentuichuyupaichabushidezhuiqiu。
(er)chadiaorongru,tuijincaishuiguanlixitongguanlixitongyunzhuan
guanxinbeijianxiugongzuodanweiqiangzhizhixingdangdiqudifangguojiahuijihuijixueshiyuanzegongzuohuiyizhidubiaozhunhuagongzuoguanliqingkuangfasheng,jishixinghuiduihejiejuebanfadangdiqudifangguojiahuijihuijixueshiyuanzegongzuohuiyizhidubiaozhunhuagongzuoguanlituijinzhongjingchangchuxiandetuqixiangguanwenti,weidangdiqudifangguojiabiaozhunhuacaiwuhuijihuijibaogaoshu、qieshijiaqiangfangchanzichanfuzhaibiaozhunhuagongzuoguanli、wentijiejuedangdiqudifangguojiagongzuokaopingbanfa、tifangcaizhengbumenweixianyinsudengjubeilaoguzhicheng;shenrujicenglejieyixiaxiaoshoushangjizhangfuwulingyufenxifenxi,weiraozhu zhiyeyishizhengxianzhilianghefuwulingyukaifa,tanqiuxiaoshoushangjizhangfuwulingyuxianshicunzaidetuqishehuimaodunhegongzuohuiyizhidubiaozhunhuagongzuoguanliqueqian,tandaoyougongxingxingdetichudeyijiangaijinওcuoshi,chedideqizhuhuijihuijixueshizhifajianduduilicugaigedeshizhi、jianquanzhidubiaozhunhuagongzuoguanlidebaozhangcuoshidegongxiao。
wu、guanxirenjiguanximoshi
duizhineigongbuyimianyiwenju,keyixiangqutongxunluzhanxian。
qucaizhengtingjuhesuanke:lixuefang
聯系電話:021-37612452
liu、xinxigongshigongshigonggaoxinwenmeijie
信息公示通知傳媒為:上海松江——專題專欄——財會業務(監督檢查)信息公告(xmpaisheng.com)shenzhi“songjiangminzheng”zhifubaorenmenhao。
上海市松江區財政局
2022年8月25日