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,𒊎制定2022年松江区会计监督检查工作方案,并公示如下:
yi、jianchabaogaochangjiaxuanyong
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,如发现重ꦏ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。
er、jianchabaogaoxinxineirong
(yi)shizhengfucaishuiguanlizhuncezhidudezhongyaoxingjixuzhixingqingkuangxia
结合2022年会计监督检查工作计划和本区实际,着ꦫ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)xuanzejizhangzhongjiejigouzhiyedepinzhi
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ꦯ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,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、changguijianchabaogaoqishiyedanweiyupeitaochangguijianchabaogaohuijixueshixingzhengshenjishiwusuo
项目编号 |
行业分类 |
辅助的查验财务人员师事情所 |
1 |
shanghaishisongjiangquzuolvhuaheshirongfangfaju |
kunmingtianbuyihuijishishiyisuo |
2 |
guangzhoushisongjiangqurengenxianzhengfufangsongjiebanshixiaolvchu |
kunmingtianguohuierjishishiwusuo |
3 |
shenyangshisongjiangquxinqiaozhengongminzhengfujiguan |
hangzhoutianyizhenzijishigonggongzhuanlidailigongsi |
4 |
zhenhuishujuwangluojishu(suzhou)xianzhipingtai |
foshantianyihuijishishiwuchulisuo |
5 |
shanghaishixinqiaochengbenhuijidailifeijizhangfuwupeixunsuo |
jinantianguohuierjishigongzuosuo |
6 |
huatucaiwuguanlilejiehezixun(kunming)youxianzhisi |
zhengzhoutianguohuierjishishiwuxingsuo |
7 |
beijingjuanhuizijinfuwuzhiliangyouxiaozigongsi |
guangzhoutianbuyihuijishishiwuchulisuo |
8 |
dianjiang(kunming)qiyedechanpinxianzhizhuangxiugongsi |
chengdoutianyihuierjishishiyisuo |
四、想关耍求
(yi)anzhaofadingchengxutijian,yangezunshougangweiguilv
▨jinglianyuyizhengfubumenxingzerenyishi,✃kekezhixinglizuoyeshenhexitong,guifanqilaishenhedaodexingwei,duishenhebaogaodegeshi、xunwentichudeyijianhan、songdaoshiyongchangsuozhixinglizuoyedenggoujianquanlichengjiluchaxun。yizhaoguiding《caishuiguanlifa》dengduiyingfalvguizefaguibiaozhunhebuxuyaoshenhezuoyegongcheng,jiadachanpinzhiliangsheding,shiguanzhenshizhixiao、jiedingzhunquewuwu、zhijiezhengjuquezao、xitongheli、jiagongjiangfadang,genghaoshedingzhengfubumenxingshichangjianguanweihaixing。
jianyanzuyingjianshoudixian《chunayuanhepinggubaogaoyuanchengjiankongjianyangangweizuogongzuozunshoujilvqingqiu》,jianjuguanzhuqingzhenglianjiexiujian,yangeguifanyanshouqingzhenglianjiezhidudezhongyaoxinghejianyangangweizuogongzuozunshoujilvqingqiu,buxuqueshoudaobeichayuanxiaodeqian、cai、wudeng;buxuquemanzhezhidaodefeifawei✅jiguzhang ;buxuquexiangbeichayuanxiaoqingqiuyujianyanjuedingdeqingqiu。
(er)chadiaoronghe,tuijinchengbenhuijicaozuogongzuode
tebieguanzhubeiguanchadedanweishixingshishizhengfubangongshijigouhesuanweiyuanzexitongqingkuangfasheng,bunengzuochuhechulihaoshishizhengfubangongshijigouhesuanweiyuanzexitongzhixingzhongturanchuxiandebijiaozhongdianxianxiang,weishishiꩵzhengfubangongshijigoujichuxingcaiwurenyuanbaobiao、zhuahaocaichanliudongfuzhaizhili、zhenggaishishizhengfubangongshijigoujixiaopingjiakaohepingjia、yingduicaizhengtingfenxiandenggongjiwengudebaozhang;shenhuashuxidaixiaoshangjizhangzhiyexianjieduan,bawozhiyezhonglianghezhiyefazhanfangxiang,zheshechudaixiaoshangjizhangzhiyedecunzaidebijiaozhongdianjiatingmaodunhexitongyichangxianxiang,shuochuyouzhenduixingzhishideyijianhexiaobianjianyixiaobianjianyi,quanmianjifahesuanjiankonggongnengduilicushenhuagaige、jianquanzhilidedebaozhangjiaose。
wu、zhaohuatirenjizhaohuatidefangshi
duiyishangdegongshigonggaojianliangkunhuo,nengxianggoutongrenfanyingluoshi。
qucaiwujuchengbenhuijike:lixuefang
联系电话:021-37612452
liu、mingdangongshitongzhixinwenmeiti
信息公示公告模板广播媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(xieruikq.com)baokuo“songjiangcaizhengzijin”weishangdazhonghao。
上海市松江区财政局
2022年8月25日