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:
yi、jianchabaogaodanweimingchengxuanchu
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、进行检查內容
(yi)zhongyangzhengfuhuijihuijijibenyuanzetixijinxingqianti
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)dailijizhangshebeizhiyeyishizhengxianzhiliang
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꧑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、paichabiaozhunyufuzhuzhizuopaichahuijishiwushishiwuchulisuo
号码 |
行业英文名称 |
氧化硅捡查会计事情所师事情所 |
1 |
jinanshisongjiangquyuanlinyanghuheshirongfangfaju |
shenzhentianguohuierjishishiwusuo |
2 |
kunmingshisongjiangquwomenzhongyangzhengfufangsongjiedaozhaorenjiedaobanzhaorenjiedaoban |
shanghaishitianbuyihuijishigonggonggezhongshiwusuo |
3 |
hangzhoushisongjiangquxinqiaozhenqunzhongzhengfujigou |
shenyangtianguohuierjishishiwuchulisuo |
4 |
zhenhuiwanggewangluo(kunming)shiyouxiandegongsi |
suzhoutianyoushijishishiwuxingsuo |
5 |
foshanxinqiaohesuandaixiaoshangjizhangfuwuxingsuo |
jinantianbuyihuijishishiwuchulisuo |
6 |
huatuzijinlejiehezixun(nanjing)buduogongsi |
xiantianyoushijishishiwusuo |
7 |
kunmingjuanhuicaihuifuwuxingyouxianyouxiangongsiyingwen |
chengdoutianyixiajishixingzhenggezhongshiwusuo |
8 |
dianjiang(xian)qiyedefuwubaozhangyouxiaosi |
tianjintianshijifenzhongjishigongzuosuo |
四、涉及让
(yi)yifabanshichayan,keshougongzuodeguize
jinjieyifaxingzhengxingshiwuxingzhengxingshiwuzijuexing,yangedeyunxingchayanchengdu,guifanbiaozhun𒅌chayancaozuo,duichayanyuqijieguo、zhengxunyijianhejianyihan、shouhuoyunxingdenggaibianquanqijianjiluhao。an《shuiwuhuijifa》dengyouguanyufalvtiaowenzhengcefaguiheminzhengchayanzuogongzuoguiding,jinyibujiaqiangxingnengdiaozheng,tigaorenshishiqingxi、pandingjingquexing、kougongquezao、chengduhefaxing、chulipanfazhengque,guanyongdiaozhengxingzhengxingshiwuweishengjianduzhifafengxianxing。
jianyaozuyingrenzhenzhixing《caihuiheceshijinꦉxingjiandujianyaobenzhigongzuoshangzuzhizuzhijilvxing》,jigaozhongyaoxinglianjieqinzhengtoujian,yankerenzhenzhixinglianjieqinzhengjiangchengzhiduhejianyaobenzhigongzuoshangzuzhizuzhijilvxing,buhaorongrenbeichadejigoudeqian、cai、wudeng;buhaoyinmanshishikanchudefeifaweifanjilvyiwen;buhaoxiangbeichadejigoutiqiyujianyaochengzhengbidetiaojian。
(er)chadiaoronghe,jinyibutuidonghuijixuekechuligongxuezuo
muguangbeijianchaqiyedanweiqiangꦅzhizhixingzhongyangshizhengfubumenbucaiwuhuijishishiguizejizhifangfayuanyin,jinkuaifashengminghebimianzhongyangshizhengfubumenbucaiwuhuijishishiguizejizhifangfashixingzhongjingchangchuxiandechusemaobing,weizhongyangshizhengfubumenbuwangluozonghecaishuishuju、zengjiazijinzhaiwufangfa、wanshanzhongyangshizhengfubumenbujixiaojiangchengjiangcheng、jinfangcaizhengtingfengxianyouzhedengtigongshujuwenguzhichi;shenrushijizhangwoyijijizhanggongsixiangguanyegaikuang,huanraozhiyeyaoshifuwuzhilianghexiangguanyejinzhan,tixianleyiji༒jizhanggongsixiangguanyeyouzhedechusemaodunjihuahejizhifangfaquedian,shuochuyoushejixingdezhengqiuyijianhejianyidajia,chongfendifahuibangzhucaiwuhuijishishijianchaduituijinjigougaige、wanshanfangfadededaobaozhangbangzhu。
wu、qudeshoujitongxunlujiqudezhaodefangshi
duijiyishanggonggaojiaruningwen,yingxiangqudepingguotongxunlufankui。
qucaizhengjujucaiwuhuijike:lixuefang
联系电话:021-37612452
liu、mingdangongshifabugonggaowangluomeiti
公示情况报告公告模板新闻媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(panghaidong.com)baokuo“songjiangcaizhengzhichu”huixinrenmenhao。
上海市松江区财政局
2022年8月25日