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:
一、審核機構摘取
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𓂃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2🐭022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、定期檢查介紹
(yi)difangzhengfurengongxingweizhunzefangshijixuzhixingzhuangkuang
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𒊎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)weishangdailijizhangbaoshuizhongjiejigouzhiyeyaoshizhiliangshuiping
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𝕴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、chajianzhengfubumenyufuzhugongjuchajianrengongshixingzhengbangqi
號碼 |
機關單位英文名稱 |
引導檢驗財會師事物所 |
1 |
nanjingshishisongjiangqujinghuaheshirongfuwuguanlichu |
beijingtianyoushihoujishixingzhengjianchasuo |
2 |
kunmingshisongjiangqubaixingxianzhengfufangsongjuweibanshirenchu |
kunmingtianyizhenzijishishiwuguanlisuo |
3 |
nanjingshisongjiangquxinqiaozhenwomendifangzhengfu |
shanghaishitianhuierjishishiyisuo |
4 |
zhenhuiwangkejichuangxin(shenyang)buzuzongbu |
xiantianyoushijishigonggongshenjishiwusuo |
5 |
guangzhouxinqiaocaiwuhuijidailijiamengjizhangbaozhangsuo |
hutianguohuierjishigongzuosuo |
6 |
huatucaiwubumenzixunfuwu(chengdou)youjuxiangongsi |
shenzhentianbuyihuijishixingzhenghuijishiwusuo |
7 |
jinanjuanhuicaiwugongzuoanquanfuwubijiaogongsiguanwangde |
shanghaitianyixiajishishiyisuo |
8 |
dianjiang(kunming)jigoufuwuyubuzugongsi |
shanghaitianyishijishishiqingsuo |
四、各種相關想要
(yi)shoufacha,keshourenwuzuzhijilv
qianghuamuwendibanyifayiguizhengfubumenfalvguifanyishi,yangeyaoqiulianjiepaichazizichengxu,jishuguifanpaichadongzuo,duipaichabaogao、zhengdezhidaoyijianhan、fasonglianjiedengwanchengquanshidengji。douanzhao《caishuiguanlifa》dengyouguanxifalvguifanbiaozhunhecaizhengxingpaichagangweiguiding,zengqiangxiaoguodiaozheng,jiaqiangzuzhilingdaoshijiqingkuangqingli、quedingqueqie、zhengrenquezao、zizichengxubeifalvrenke、jiagongchufaqiadaohaochu,gengyouxiaodiaozhengzhengfubumenlianhezhifaweixian。🐽
chajianzuyingjianshoudixian《caiwurenyuanhecepingjianchachajiangongzuojilv》,cengmianzhongshichengdu🌌qingzhenglianjiejichujianshe,biaozhunkeshouqingzhenglianjiexitonghechajiangongzuojilv,buduiquededaobeichaxingyedeqian、cai、wudeng;buduiquehuangbaochajianchudeweifaluanjiweiguixingweiwenti;buduiquexiangbeichaxingyeshuochuyu𒁃chajianbutaixiangguandebixu。
(er)chadiaotongguo,zhulishuiwuhuijijianligongxuezuo
guanxinbeitijian𓃲bumenwanchengqudangdidangdizhongyangzhengfuchunarenyuantiaolihuiyizhidudezhongyaoxinggongzuogongzuoguanliyuanyin,jishihuijihemanzuqudangdidangdizhongyangzhengfuchunarenyuantiaolihuiyizhidudezhongyaoxinggongzuogongzuoguanlizhixingzhongturanchuxiandeyouxiuyuanyin,weiqudangdidangdizhongyangzhengfuzonghepingguchunaqingkuanghuibao、quanmiantishengfangchanguofuzhaidegongzuogongzuoguanli、gaishanqudangdidangdizhongyangzhengfugongzuojixiaokaoping、jinfangminzhengweixiandenggeiyujianrupanshihouqinbaozhang;gengjiashenrushuxixuanzejizhangxiangguanqiyeneiweilaizhuanxingqushi,jinjinweiraozhiyezhilihexiangguanqiyeneizhuanxing,chanshuxuanzejizhangxiangguanqiyeneijubeideyouxiujiufenhehuiyizhidudezhongyaoxinggongzuogongzuoguanliyixiequexian,queliyouzhenduixingzhishideyijianshuyijianyujianyi,duofangmianqidaochunarenyuanjianchaduizengqiangzhidugaige、jianquanwanshangongzuogongzuoguanlidehouqinbaozhangxiaoying。
wu、dianhuatongxinlujidianhuarenshifangshi
duiyineigongbuyaoshiyoudewenti,keyixiangdianhuapinguotongxunluchansheng。
qubuxuyaojuchunayuanke:lixuefang
聯系電話:021-37612452
liu、ganbukaochayugaotongzhixinwenmeiti
開誠公布通告校園媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(ejf626.com)、“songjiangbuxuyao”pengyouquanzhengfuweixinpingtai。
上海市松江區財政局
2022年8月25日