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ꦑ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、dingqijianchagongsidenanyiqueding
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𒊎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、查知识
(yi)zhengfubangongshicaishuiguanlifaguijianduzhidushishihuanjing
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)jiamengjizhangdanweizhiyeyishizhengxiaoguo
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、chakangongzuodanweiyubuzhuchakanchunayuanshigonggonggezhongshiwusuo
编号 |
组织标题 |
辅助的诊断会计人员师行政法律事务所 |
1 |
hushisongjiangqugonglulvhuaheshironggongzuojianduju |
beijingtianguohuierjishishiwusuo |
2 |
foshanshishisongjiangquminzhongzhengfuxingfangsongjuweihuizhaorenfuwuchu |
shanghaitianyihuierjishixingzhenghuijishishiwusuo |
3 |
shenzhenshisongjiangquxinqiaozhenshiminquzhengfu |
xiantianyizhenzijishishiqingsuo |
4 |
zhenhuiwangzhankejixinxi(zhengzhou)youxiaojituan |
jinantianhuierjishishiwuchulisuo |
5 |
dongguanxinqiaoshuiwuhuijiposjidaizhanggongsifuwubaozhangsuo |
beijingtianyihuijishixingzhengjianchasuo |
6 |
huatucaiwuguanlizixun(shanghai)shifenyouxianzongbu |
beijingtianguohuierjishigonggonggongsi |
7 |
jinanjuanhuishuiwufuwuxingyoujuxianjigou |
shanghaishitianyoushijishishiwusuo |
8 |
dianjiang(shanghaishi)zhongxiaoxiaobianguanliyoujuxiandagongsi |
kunmingtianyixiajishishiyisuo |
四、关于需要
(yi)yifabanshijianchabaogao,zunshoubenzhigongzuozunshoujilv
cuilianfadingyuanbuzhouxingzhengbumensusongguannian,congyanyuanbuzhoushixingpaichabaogaoyuanbuzhou,zhengguipaichabaogaofangshi,duipaichabaogaolunzheng、zhengxunyijianyujianyihan、shouhuoyuanbuzhoushixingdengtuidongquanshihoushuju。zunxun《chengbenhuijifa》deng꧙xiangguanlianfatiaolihecaizhengxingpaichabaogaogongzuorenwubiaozhunguifan,daidongzhiliguanli,heliyou🃏xiaoquebaoshishikanbuqingchu、dingxingjiejuezuizhunque、zhengjudezhenshiliuliangxingquezao、yuanbuzhouzhenshiliuliang、jiejuechulidedang,heliyouxiaoguanlixingzhengbumensusongjichaanquanfengxian。
jianyanᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚzuyingyangezhixing《caishuiguanlihecepingjianchajianyangongzuozhongzhongguilv》,jiaodutigaorenshiqingzhenglianjiefazhan,yaoyanyangezhixingqingzhenglianjiewenzezhiduhejianyangongzuozhongzhongguilv,budingdedaobeichagongsideqian、cai、wudeng;budingman🌄zhedezhideweifaluanjiweiguixingweixianxiang;budingxiangbeichagongsiqingqiuyujianyankeyoukewudeqingqiu。
(er)chadiaozuhe,jinyibutuidonghesuanshiyeguanligongxueyuanzuo
sixinbeidingqijianchayuanxiaoshixingzhongyangxianyiyizhengfuhesuanxuehesuanguifanfangshiqingkuang,jinzaofashengminghekefuzhongyangxianyiyizhengfuhesuanxuehesuanguifanfangshishishizhongjingchangchuxiandetuxianqingkuang,weizhongyangxianyiyizhengfuzhonghechunashangbao、jixujiaqiangzibenzichanfuzhaifangfafangfa、gaijinshenmezhongyangxianyiyizhengfukaohefangankaohefangan、fangfankongzhicaizhengzijintouzifengxiandengbaozhengjianrupanshichengzai;shenrudaoxunwendailiquanjizhanggaifuwuyefazhanqushiqushi,xujinjinweiraocongyezhihegaifuwuyefazhanqushi,chanshidailiquanjizhanggaifuwuyezhangqicunzaidetuxianduilihefangshiqueqian,tiqiyouxitongxingzhishixingdegongzuozhengqiuyijianzhengqiuyijian,quanmianzhanxianhesuanxuejiankonggongnengduicujinhuigai꧙zhi、jianlijianquanfangfafangfadequebaoyongchu。
wu、goutongrenjigoutongfangshi
duidayugongshigonggaoruwuyidian,xujinglianxirenfashengbianhua。
qucaizhengyusuanjuchunayuanke:lixuefang
联系电话:021-37612452
liu、xinxigongshitongzhixinmeiti
公示网公告模板多媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(secwalker.com)bingqie“songjiangminzheng”tengxunweixinqunzhonghao。
上海市松江区财政局
2022年8月25日