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、撿查機構選定
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𓆉取。
er、jinxingjianchayouxineirong
(yi)zhenzhengfuchengbenhuijiguizegongzuozhidujixuzhixingqingkuangfasheng
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𒀰入推動政府會計準則制度有效執行。
(er)posjicaiwuwaibaoyiyuanyishizigezhengzhili
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、chaqishiyedanweiyuwaiguacharengongshishiwusuo
數字序號 |
方名稱大全 |
協助檢修人工師工作所 |
1 |
wuhanshisongjiangquzaolinheshirongguanlifangfaju |
jinantianshijifenzhongjishigongzuosuo |
2 |
chengdoushisongjiangquwomendifangzhengfufangsongjiedaobanbanshixiaolvchu |
xiantianyishijishishiyisuo |
3 |
jinanshisongjiangquxinqiaozhenrengendifangzhengfu |
wuhantianyihuijishishiyisuo |
4 |
zhenhuiwanglukexuejishu(nanjing)jiaoshaogongsi |
xiantianyishijishishiyisuo |
5 |
huxinqiaohuijishiposjijizhanggongsifuwuxiangmusuo |
beijingtianguohuierjishishiqingsuo |
6 |
huatuzhangwulejie(zhongqing)youxianpinpaiyingwenpinpai |
guangzhoutianyizhenzijishigongzuosuo |
7 |
shanghaijuanhuizhangwufuwuzhiliangxianzhisi |
wuhantianyishijishishiwuchulisuo |
8 |
dianjiang(guangzhou)zhizaoyeqiyegongnengbijiaoyouxianxingongsi |
shanghaitianyihuierjishishiwusuo |
四、關聯要
(yi)yifayiguidingqijiancha,keshouyunxingjilv
cuilianyifa🎉yiguirenshibumensusongguannian,yanjinyuanchengxuzhixingminglingquanmianjianyanyuanchengxuzhixingyuanchengxu,zhiyuequanmianjianyanxingwei,duiquanmianjianyanyuqijieguo、tingquyijianbiaohan、fasongyuanchengxuzhixingminglingdengbianxianquandeguochengshoulu。yizhao《huijishifa》dengyixieguojiafalvbiaozhunhebuxuyaoquanmianjianyanzuogongzuoguiding,kaizhanxiaolvcaokong,weilequebaoshijiqingkuangnongqingchu、jiedingweizhun、neirongquezao、yuanchengxuzhixingyuanchengxushifouhelihefani、qinglichengchudeti,gaoxiaocaokongrenshibumensusonglianhezhifaweixianyinsu。
quanmianjichazuyingjianshoudixian《huijihuijihekaizhanzhiliangjianduquanmianshenhedezuogongzuoguize》,jigaozhongshideqing🎶zhenglianjiefazhan,yangeguifanzhunshouqingzhenglianjieguanlijizhihequanmianshenhedezuogongzuoguize,bunengshishoudaobeichafangdeqian、cai、wudeng;bunengshixubaochamingdeweifanguidingweiguixingweida🔴wenti;bunengshixiangbeichafangtidaoyuquanmianshenhequjueyudeteshuyaoqiu。
(er)chadiaozhenghe,cujingaigecaishuicaozuocaozuoyunzuo
qinglaibeishenhezhengfubujiguanbumenbangongshibumenshixingzhengfubujiguanbumenbangongshichunashouzegongzuojizhiqingxing,shishifabiaoshengminghexiaochuzhengfubujiguanbumenbangongshichunashouzegongzuojizhishixingzhongmaochudezhongdianyiwen,weizhengfubujiguanbumenbangongshijiehecaiwuhuijiyewubaobiao、zengjinzijinzhaiwucaozuo、gaijintuijian zhengfubujiguanbumenbangongshiyejiceshiceshi、chuzhiguokufengxianfenxidengjubeijianrupanshichengqi;shenrujicengqingchuxuanzejizhanglingyuzhuangkuang,huanraozhiyeyaoshishuipinghelingyufazhanqianjing,lunshuxuanzejizhanglingyuchangqicunzaidezhongdianyudunhegongzuojizhi🍰buzu,qiangdiaoyougenjuxingdetuijian tuijian ,youxiaojifachunaducuduijiasugaigedeshizhi、jianliwanshancaozuodeyouxiaobaozhangfanying。
wu、goutongrenjigoutongdefangshi
duishangmiangongshijieguoyaoshiyouzhiyi,yingxiangjianlipinguotongxunlufanying。
quguokujuchengbenhuijike:lixuefang
聯系電話:021-37612452
liu、gongshijieguogongshimeijie
公示了公示校園媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(szba119.com)huanyou“songjiangcaizhengju”qqweixindajiahao。
上海市松江區財政局
2022年8月25日