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ℱ,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:
yi、jianchazhengfubumenshaixuanzhong
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。
二、进行检查东西
(yi)xianzhengfuhuijixuexingweizhunzekaohejizhiqiangzhizhixingyuanyin
结合2022年会计监督检查工作计划和本区实际,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)weishangdailijizhangbaoshuijiegoucongyeanquanxingneng
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,𒐪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,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、jianyanbumenyufuzhujianyanshuiwuzhucehuijishiyisuo
编号 |
机构标题 |
外挂全面检查财务师事物所 |
1 |
zhengzhoushisongjiangquzuolvhuaheshirongcaozuoju |
hutianyixiajishishiwuguanlisuo |
2 |
nanjingshisongjiangqurenmenquzhengfufangsongjiedaochushichuchushichu |
xiantianyishijishishiwuchulisuo |
3 |
dongguanshisongjiangquxinqiaozhenminzhongdangdizhengfu |
hangzhoutianyiduanshijianjishixingzhengjianchasuo |
4 |
zhenhuixianshangkejizigongsi(jinan)shifenyouxianzigongsi |
tianjintianyixiajishishiwuchulisuo |
5 |
shenyangxinqiaohesuanjingxiaoshangjizhanggongzuosuo |
suzhoutianyoushihoujishiyewusuo |
6 |
huatucaiwuhuijilejiehezixun(kunming)youxianzerenjigou |
zhengzhoutianyixiajishishiwuxingsuo |
7 |
shanghaishijuanhuicaiwubumengongnengxianyouqiye |
nanjingtianguohuierjishishiwuchulisuo |
8 |
dianjiang(nanjing)jigoufuwuzhiliangjiaoshaojigou |
wuhantianyoushijishigonggonggezhongshiwusuo |
四、涉及到规定
(yi)fadingchengxudingqijiancha,zunshougongzuodezuzhijilv
qianghuamuwendibanyingdangrenshibumenchuguannian,yaoyanlaizhixingchengxuliuchengtujianxiuzhixingchengxuliuchengtuchengxuliuchengtu,guifanhuajianxiuxingwei,duijianxiuzongjie、xunwenyijianjianyihan、youjisongdalaizhixingchengxuliu🔯chengtudengbaochiquanshibeian。yizhaoguiding《caiwuhuijifa》dengxiangguanlianfalvjieshifaguibiaozhunhecaizhengtingjianxiucaozuoguifan,daidongzhiliangguanlisheding,shiguanzhenshifeichangqingchu、quedingjiaozhun、shizhengquezao、zhixingchengxuliuchengtuchengxuliuchengtugouchengfanzui、jinghuachulizhuizededang,youxiaoxingshedingrenshibumenchushichangjianguanweihaixing。
tijianzuyingkeshou《huijixuehepingdingjianguantijiangangweirenwujilvzuofeng》,gaozhongyaoxingqingzhenglianjiejiancheng,yaoyangekeshouqingzhenglianjiekaohejizhihetijiangangweirenwujilvzuofeng,bukeyishoudaobeichaqiyedanweimingchengdeqian、cai、wudeng;bukeyiyinmanjianyanchudeweifanguidingweifanjianti;bukeyixiangbei♍chaqiyedanweimingchengtandaoyutijianxiangguandeguifan。
(er)chadiaojieheshiji,cujingaigecaishuifuwuguanlifuwuguangongyuanzuo
dianzanbeidingqijianchajicengdanweiwanchengshixianzhengfubumenjigouhuijixuexuekexuefaguijiangchengfuwuguanlixitongjizhizhuangtai,jinkuaixiangyinghuidahemanzushixianzhengfubumenjigouhuijixuexuekexuefaguijiangchengfuwuguanlixitongjizhiquanmianshishizhongchuxiandetuxianhuati,weishixianzhengfubumenjigoubiaozhunhuahuijixuegerenjianyishu、tigaogubenliudongfuzhaifuwuguanlixitong、tigaoxiaolvshixianzhengfubumenjigoujixiaokaoyankaoyan、fangfankongzhicaiwufengxiankongzhidenggongjizhashichengqi、;shenrudiaochazhixiaojiamengjizhangdefuwufuwuyexianjieduan,baoweizhiyezigepinzhihedefuwufuwuyekaifa,fanyingjiamengjizhangdefuwufuwuyeyoudetuxianneibumaodunhejiangchengfuwuguanlixitongjizhizhangai,tichuleyougongxingxingdegerenjianyigerenjianyi,chongzuhuifahuijixuexuekexuejianchaduicujinhuixingzhengtizhi🐼gaige、jianquanwanshanfuwuguanlixitongdedanbaogongyong。
wu、lianxuqilairenjilianxuqilaicelve
duizheixiexinxigongshicishiyiwenju,yingxiangrenshirenchansheng。
qucaizhengbumenjuhuijishiwuke:lixuefang
联系电话:021-37612452
liu、gonggaoxinxigonggaoxinxiguangbomeiti
公布公司公告网络媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(meiweiyijia.com)bingqie “songjiangcaizhengzijin”weixinweixindazhonghao。
上海市松江区财政局
2022年8月25日