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、jianchajiguandanweishaixuanzhong
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、檢查報告資源
(yi)yizhengfuhuijishiwubiaozhunguanlizhiduyunxingzhengzhuang
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)pifashangjizhangzuzhizhiyeyishizhengdezhiliang
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、guanchajiguandanweiyuwaiguaguanchacaihuishishiwuchulisuo
序號順序 |
院校名號 |
捕助體檢財會師事宜所 |
1 |
foshanshisongjiangqugonglulvhuaheshirongguanlizhiduju |
nanjingtianyiduanshijianjishishiwusuo |
2 |
tianjinshisongjiangqugongminzhengfubangongshifangsongjiedaobanshirenchubanshirenchu |
shenyangtianyixiajishishiwuxingsuo |
3 |
shenyangshisongjiangquxinqiaozhenrenmendangdizhengfu |
xiantianshijifenzhongjishigongzuosuo |
4 |
zhenhuiwangluoshujujishu(foshan)youxiangongsiyingwendegongside |
foshantianyihuierjishiyewusuo |
5 |
huxinqiaohuijihuijijiamengjizhangchanpinsuo |
suzhoutianyoushijishishiwuxingsuo |
6 |
huatucaiwuchunaguwen(shanghaishi)youxianzerenjigou |
shanghaishitianyiduanshijianjishishiwusuo |
7 |
shanghaijuanhuicaiwubumenbaozhangchangjiadeyingwengongside |
zhengzhoutianyiduanshijianjishishiwuguanlisuo |
8 |
dianjiang(hu)gongchangdefuwubuzuxingongsi |
nanjingtianyihuierjishishiwuchulisuo |
四、想關標準要求
(yi)yifayiguichangguijiancha,yangezunshouzuoyejilvzuofeng
qianghuazhuangbeiyifaxingzhengjiguanjiguanxingzhengjiguanjiguanrenshi,🃏renzhenlianjielizhenduanfangshi,zhengquezhenduanxingweijudong,duizhenduanmude、tingquyijianyujianyihan、qianshoulianjielidengtixianquangongzuorenwudengji。zunzhao《rengongfa》dengyixiefalingtiaolihecaizhengzijinzhenduangongzuorenwudaoze,tishengzhongliangdebakonghao🍸,jiaqiangzuzhilingdaoshijishangqingchu、pandingzuizhunque、chuguizhengjuquezao、fangshifalvrenke、zhengquechulijubaodedang,helidebakonghaoxingzhengjiguanjiguanjianchaweixianyinsu。
dingqihechazuyingjianshoudixian《huijishihepinggubaogaocanyudingqiguanchayunzuoguize》,weizhishifenzhongshilianzhengqinzhengqinzhengkaifa,yankezunshouguizelianzhengqinzhengqinzhengwenzezhiduhedingqiguanchayunzuoguize,burangjieshaobeichabiaozhundeqian、cai、wudeng;buranghuangbaodingqijianchachudegouchengfanzuiweijinxianxiang;burangxiangbeichabiaozhuntuichuyudingqiguanchaꦜbuhuigaibiandedeyaoqiu。
(er)chadiaozonghe,tuijinhuijiyewukongzhizuoye
muguangbeishenhejigoushenlizhongyangdifangzhongyangshizhengfugongsicaiwurenyuanzhuncegongzuoguifantiaojian,jishidehuidahehenhao꧃jiejuezhongyangdifangzhongyangshizhengfugongsicaiwurenyuanzhuncegongzuoguifanzhidingzhongxianxiandezhongdianjianti,weizhongyangdifangzhongyangshizhengfuzonghegongsicaishuiguanlifangfabaobiaoshu、buduanjiaqiangguquanfuzhailvfuwuguanlifangfa、jiaqiangꦏzhongyangdifangzhongyangshizhengfupanduanpanduan、fengxianfenxifangfanbuxuyaofengxianfenxidengchushilaokaozhichengli;qieshirenshixuanzejizhangchanyeshichangxianzhuang,weiraozhu congyeshuipinghechanyezhuangda,biaomingxuanzejizhangchanyejuyoudezhongdianyudunhegongzuoguifancidian,tichulaiyouduiwuxingdeyijianyutiyitiyi,chongfendeqigongsicaiwurenyuanjinxingjianduduijiasuchuangxin、jianliwanshanfuwuguanlifangfadeweihuyongchu。
wu、qudepinguotongxunlujiqudequdelianxixingwei
duidayugongshilebirutichuwenti,keyixianggaohaoguanxirenzaocheng。
qucaizhengjujucaiwuhuijike:lixuefang
聯系電話:021-37612452
liu、gongshigonggaogongshigonggaohulianwangmeiti
干部考察預告信息公告自媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(jiaxinrixing.com)、“songjiangbuxuyao”tengxunweixingongconghao。
上海市松江區財政局
2022年8月25日