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ꦆ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、chayanjicengdanweishaixuanzhong
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ಞ,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൩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𒐪不选取。
二、检查报告方面
(yi)zhengfubangongshicaishuiguanlishouzegongzuoguifanchengxuzhixingshiqing
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)dailijizhanggouzaozhiyeyaoshizhiliangshuiping
根据《中华人民共和国会计法》、《代理记账꧒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,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、quanmiantijianjiguandanweiyupeitaoquanmiantijianchengbenhuijishiyisuo
编号 |
的单位英文名称 |
辅助制作检验会计会计人员公共邦企 |
1 |
nanjingshisongjiangquyuanlinlvhuaheshironganquanguanlichu |
nanjingtianyishijishishiqingsuo |
2 |
suzhoushisongjiangquwomendangdizhengfufangsongshequchushichu |
suzhoutianyoushijishiyewusuo |
3 |
kunmingshisongjiangquxinqiaozhenwomenguojia |
xiantianshijifenzhongjishixingzhengjianchasuo |
4 |
zhenhuiwangluoshangkechi(suzhou)xianzhiwosi |
shenzhentianyizhenzijishigonggongfalvshiwusuo |
5 |
zhongqingxinqiaohuijishijingxiaojizhangfuwupeixunsuo |
xiantianyishijishigongzuosuo |
6 |
huatucaiwubumenxunwen(zhongqing)feichangyouxianzongbu |
suzhoutianguohuierjishixingzhengjianchasuo |
7 |
shenzhenjuanhuizhuangxiugongsicaiwufuwuguanliyouxianzhuangxiugongsizhuangxiugongsi |
shanghaishitianyihuijishixingzhengjianchasuo |
8 |
dianjiang(dongguan)deqiyetiexinfuwushifenyouxianyouxiangongsiyingwen |
beijingtianyishijishiyewusuo |
四、有关系让
(yi)anzhaofadingchengxujiance,zunshouzuogongzuojilv
tigaoyizhaofalvguidingguidingxingzhengbumensusongziwoyishi,yizunzhaolijianchabianyichengdu,zhiyuejianchagongjixingwei,duijianchamude、tingquyijianhejianyihan、songdaolianjielidengtixianquanqijianjilushijian。yi《huijihuijifa》dengxiangyingfalvguidingguifanhecaiwujianchagangweiguiding,jiadaxingnengdekongzhi,weilequebaozhenshiqingchu、dingxingbanlijingzhun꧑、wuzhengquezao、bianyichengdufeifa、banliꩵdingzuiheli,kexingdekongzhixingzhengbumensusongzhifajianchafengxiancunzai。
guanchazuyingyangedezhunshou《rengonghegupingzhifajianduguanchacaozuozhunshouguilv》,chengdugengjiazhongshilian🌞jiekaifa,yangedezhunshoulianjieguizhangzhiduheguanchacaozuozhunshouguilv,bukeyishoudaobeichaqiyedeqian、cai、wudeng;bukeyibianzaochachulaideweifaluan𝓰jiweifaweijiguzhang ;bukeyixiangbeichaqiyetigongyuguanchabuxianggandedebiaozhun。
(er)chadiaojieheshiji,yinlingchunaguanlixitongyewu
zhuyibeijianchaqingkuanghuibaoqiyedanweishixingquxiangguanbumenchunayuanguizeweihugongzuozhidudezhongyaoxingqingkuangxia,youxiaofanjihelaijiejuequxiangguanbumenchunayuanguizeweihugongzuozhidudezhongyaoxingjinxingzhongchuxianledebijiaozhongdiandawenti,weiquxiangguanbumenzonghexingcaiwubuqingkuanghuibao、qieshijiaqiangzhaiwuguofuzhaideweihu、youhuaquxiangguanbumengongzuokaohezhibiaofangan、yufangcaiwufengxianlaiyuanyudengtigonglezhashizhichengzhe;shenrudexunwendiquchunadaizhangqiyexiankuang,xujinjinweiraozhiyezigezhiliangshuipingheqiyefazhanzhuangda,tanqiudiquchunadaizhangqiyelaiyuanyudebijiaozhongdianjiejuemaodunheweihu🧸gongzuozhidudezhongyaoxingbuzu,tidaoyoushejixingdexiangfatichang,quanmianfahuiyiyichunayuanjinxingjianduduicuijinzhuanxing、jianquanwanshanweihudequebaoyiyi。
wu、lianjierenjilianjiebanfa
duishangmiandexinxigongshibirutichuwenti,youquanlianxirenfashengbianhua。
qucaizhengyusuanjuhuijiyewuke:lixuefang
联系电话:021-37612452
liu、gongshiletongzhijizhe
公示结果公告信息网络媒介为:上海松江——专题专栏——财会业务(监督检查)信息公告(yzgcdz.com)baokuo“songjiangminzheng”weixinqunliaoshehuigongzhongweixinhao。
上海市松江区财政局
2022年8月25日