为切实履行财会监督职责,根据上海市财政局《关于组织区财政部门开展2022年会🎉计监督检查工作的通知》(沪财监督发〔2022〕5号)文件精神,计划于ꦺ2022年8月至10月组织开展2022年松江区会计监督检查工作,现结合本区工作实际,制定2022年松江区会计监督检查工作方案,并公示如下:
一、检修方的选择
2022年松江区会计监督检查单位选取范围分别为:行政事业单位3户,代理记账机构5户,并延伸检查被代理记账企业10户(每家代理记账机构2户)。检查年度为2021年度,如𒅌发现重大问题,可追溯到以前年度和延♔伸检查相关单位。
2022年之前3年内接受过会计监督检查的行൩政事业单位与代理记账机构,或者2022年获得代理记账许可证书的代⛦理记账机构,原则上不选取。
二、审核游戏内容
(yi)xianzhengfuhuijiyewuweiyuanzejianduzhidujixuzhixingtiaojian
结合2022年会计监督检查工作计划和本区实际,ဣ着眼切实提高政府会计主体会计信息质量,关注政府会计准则制度执行;单位内部控制建设和实施情况;部门决算和政府综合财务报告编制的真实性、完整性等情况;事前绩效评估、绩效执行♑监控、绩效评价结果应用和公开情况等,重点关注政府购买公共服务的绩效管理工作情况。及时发现问题并督促被查单位进行整改,深入推动政府会计准则制度有效执行。
(er)dailishangjizhangyiliaojigouzhiyezigefuwuzhiliang
根据《中华人民共和国会计法》、《代理记账管理办法》和《上海市代理记账管理实施办法》等相关规定,开展一次“双随机”专项执业质量检查,全面检查代理记账机构的设立条件、存续资格、内部规范,以及代理记账业务会计处理的合法性、合规性。充分运用代理记账机构年度备案数据,𓃲对机构服务客户总量,人均服务客户数量等关键指标进行综合分析,重点关注人均服务客户数量超过本区行业平均水平2倍以上的代理记账机构。
san、jianxiuzuzhiyuyanghuaguijianxiuhuijishixingzhenggongsishixingzhenggongsi
数字序号 |
企事业单位各称 |
铺助检测会计学科师业务所 |
1 |
hushisongjiangquyuanlinjingguanheshirongcaozuoju |
hutianyihuijishishiwuchulisuo |
2 |
hushisongjiangqubaixingyizhengfufangsongjuweihuibanshixiaolvchu |
zhongqingtianyoushijishiyewusuo |
3 |
jinanshisongjiangquxinqiaozhenwomenzhengfujiguan |
guangzhoutianbuyihuijishigongzuosuo |
4 |
zhenhuiwuxianwangluozidonghua(shenzhen)juxianchangjia |
suzhoutianyiduanshijianjishishiwusuo |
5 |
foshanxinqiaorengongdaibanjizhangfuwuyusuo |
shenzhentianhuierjishishiyisuo |
6 |
huatucaiwuhuijizixunchangjia(dongguan)buzuchangjia |
jinantianyihuierjishishiwusuo |
7 |
tianjinjuanhuichunafuwuyuyouxiandexingongsi |
zhongqingtianyihuijishigonggongbangqi |
8 |
dianjiang(shanghaishi)changjiachanpinfeichangyouxianpingtai |
nanjingtianhuierjishishiwuchulisuo |
四、一些规范
(yi)anzhaofadingchengxuchayan,zunshouyewuzunshoujilv
shengjiyifayiguicaizhengtingzijuexing,yanliqiangzhishixingjiancharuanjianguocheng,zhengquejianchadaodexingwei,duijianchajiashe、tingquxiangfahan、qianshouqiangzhishixingdengzuodaoquanqijianjilu。queding《rengongfa》dengshejidaofalvguidingguifanhecaizhengtingjianchayunxingguifan,quanmiantishengඣzhilidiaokong,yibaozhengshishizhenxiangmohubuqing、dingxingzhenglijiaozhun、zhengjudehefaxingxingquezao、ruanjianguochenghefaxing、zhenglichulishidang,youxiaolvdiaokongcaizhengtingchengguanzhifafengxianyinhuan。
jianyaozuyingkeshou《caiwurenyuanhekaizhanxingzhengjiandujianyaoyunzhuanshangyanshoujilvzuofeng》,cengmianjiyuzhongshiqingzhenglianjiexiujian,yankeyanshouqingzhenglianjiejiandujizhihejianyaoyunzhuanshangyanshoujilvzuofeng,buduijieshoulebeichajigoudeqian、cai、wudeng;buduihuangbaojianchabaogao🎀chudeweifaweijiweifaweijihuati;buduixiangbeichajigouqueliyujianyaobuhuigaibiandeyao。
(er)chadiaodapei,cujingaigehuijiyewuguanlixitongshiye
guanxinbeichangguijianchabiaozhunyunxingshiquxianzhengfubumenchunayuanjibenjibenzhunඣzechulizhiqingkuangxia,zhijiexiangyinghuidahechedijiejueshiquxianzhengfubumenchunayuanjibenjibenzhunzechulizhifanganzhongturanchuxiandemingxianmingquenanti,weishiquxianzhengfubumenzonghegongsicaiwuhuibao、zengjinzhaiwuguofuzhaidechuli、tigaogongzuoxiaolvshiquxianzhengfubumengongzuojixiaojianguanfangan、fangzhicaizhengjuyinhuandengbaozhengjianrupanshizhiliangbaozhang;kaizhandiaoyanshuzhixiaoshoushangjizhangyezhongshichangfenxi,jinjinweiraozhiyezigezhiliangheyezhongbuduanfazhan,fanyingxiaoshoushangjizhangyezhongxianshicunzaidemingxianmingquefenqihechulizhiqueqian,jichuyougongxingxingdezhengqiuyijianyujianyidajia,jijizhudongfahuichulaichunayuanduchaduiyouliyuzhidugaige、zhubuwanshanchulidezhiliangbaozhangxiaoyong。
wu、renshirenjirenshicelve
duiyixiagongshijieguoruoyouyiyi,yingxiangjianlitongxunlubiaoming。
qubuxuyaojucaiwuke:lixuefang
联系电话:021-37612452
liu、xinxigongshigongsigonggaodianshimeiti
公示情况报告公告模板记者为:上海松江——专题专栏——财会业务(监督检查)信息公告(51jingzhuibing.com)huo“songjiangcaizhengxing”huixinxinwenmeitihao。
上海市松江区财政局
2022年8月25日