为切实履行财会监督职责,根据《财政部关于组织地方财政部门开展2021年度会计和评估监督检查工作的通知》(财监〔2021〕9号)、市财政局《关于组织区财政部门开展2021年会计监督检查工作的通知》(沪财监督发〔2021〕12号)文件精神及会计监督检查工作要求,松江区财政局决定于2021年8月至10月开展2021年松江区会计监督检查工作。现结合本区🎀工作实际,制定2021年松江区会计监督检查工作方案,并公示如下:
一、检验方选则
2021年松江区会计监督检查单位选取范围分别为:获得财政扶持资金重点企业4户、地方金融机构1户、行政事业单位5户、代理记账机构14户,并延伸检查被代理记账企业28户(1+2),会计检查年度为2020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。
2020年之前3年内接受过会计监督检查工作的企业与代理记账机构,原则上不再选取。
2021nianyongyoujiamengquanjizhangpizhunyingyuzhengshudejiamengquanjizhangyiyuan,deyijushangbutianjia。
二、檢查方面
(yi)zheyanyuguanjiandiankejilingyukaizhandiaoyanhuijixuexiaoxixiaoguochayan,kanzhongweixianyinsufanghuanhecaizhengzhichuxinzhengceyangezhixing
结合2021年会计监督检查工作计划和本区实际,围绕财政扶持政策落实及资金监管工作,以及内控制度、企业会计准则制度和政府会计准则制度等🍎贯彻实施情况开展会计信息质量检查。重点关注收获过财政性税收优惠政策本金的突出市场单位,《会计法》和企业会计准则制度执行情况,切实保障资金使用安全合规;重点关注金融机构内部控制、资产质量和债务风险等情况,揭示风险隐患;重点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,及时发现问题并督促被查单位进行整改。
(er)gaohaodiqudailijizhangdaikuanjigouzhuandingcha,kanzhongshizhongzheijianshiyihoufengxianfangkong
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,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,同时关注代理记账机构的财务管理、会计核𒆙算和业务收支。对于纳入上海市财政部门为小微企业购买代理记账服务的2021 年中标代理记账机꧒构,关注《代理记账行业执业规范指引》(沪财会〔2017〕7 号)、《代理记账机构执业规范指引第3 号——代理银行支付业务》(沪财会〔2019〕17 号)的执行情况。
san、dingqishenhexingyeyuwaiguadingqishenhecaiwuhuijirenyuanshiqingsuo
编号 |
院校名称大全 |
配套捡查税务会计行政监察所 |
1 |
guangzhouweilekechebingxiangqibijiaojianzhuyouxiangongsi |
wuhantianbuyihuijishixingzhengfalvshiwusuo |
2 |
杭州雀巢有效司 |
foshantianhuierjishiyewusuo |
3 |
huirongguangdianxitonghuagongchengjianshekonggugudongyouxiangongchangyingwengongchang |
hutianyoushihoujishiyewusuo |
4 |
yongzhenyouyajizidonghuashebei(jinan)youxianzhidejituangongsi |
shanghaitianyihuijishishiyisuo |
5 |
xiansongjianghuasongduoshaoxinyongdaikuangufeichangyouxianxingongsi |
shanghaitianyishijishishiwuchulisuo |
6 |
suzhoulitacaishuiguanlifuwuxiangmuyiqiexianwosi |
hutianyizhenzijishishiwuxingsuo |
7 |
chengdoushenglichunayuandefuwusuo |
zhengzhoutianyixiajishishiyisuo |
8 |
kunmingxushifengshuiwuhuijidailishangyouxiangongsiyingwengongsi |
zhongqingtianyihuierjishishiwuxingsuo |
9 |
大港会计业务业务所 |
nanjingtianyiduanshijianjishishiwuguanlisuo |
10 |
dongguanhaishenhuijiguanlizixunjuxiangongsi |
beijingtianyoushihoujishigonggongshenjishiwusuo |
11 |
guangzhouxinliangdanweijingyingfuwuxiangmuxianzhijigou |
wuhantianyoushihoujishishiwuchulisuo |
12 |
shenyangqiaoranpifashangjizhangshiyisuo |
tianjintianyoushijishixingzhengzhuanlidailigongsi |
13 |
zhongqingshisongjiangquguoqizichantouzijianchaguankonglishihuihui |
shenzhenshenxinhuijicongyerenyuanshishiwuxingsuo |
14 |
zhengzhoushisongjiangquyingjiyuanjianguanju |
nanjingshenxinchunashishiwuxingsuo |
15 |
beijingshisongjiangqutiyuyundongju |
suzhoushenxinchunayuanshishiqingsuo |
16 |
dongguanshisongjiangqurenminqunzhongzhengfujigouzhongshanjiebianbanshixiaolvchu |
shenyangshenxinhuijiyewushixingzhenghuijishishiwusuo |
17 |
kunmingshisongjiangquxiaonantongzhenminzhongxianzhengfu |
jinanshenxincaiwushishiwuguanlisuo |
18 |
hufushengcaihuizixunbijiaoyouxiandagongsi |
guangzhoushenxinchunayuanshishiqingsuo |
19 |
dongguanweixuanshuiwulejieyouxiandanweidanwei |
zhengzhoushenxinhuijixuekeshishiwuchulisuo |
20 |
shenzhenheiniaogegeqiyezhiliyouxiangongsi |
beijingshenxinchunashishiwuguanlisuo |
21 |
zhongqingsanfuqiyedechulizaixianzixunyouxiaopingtai |
kunmingshenxincaiwushishiwuguanlisuo |
22 |
dongguanluhaoxiaobianwangluozixunzhongjian |
kunmingshenxincaiwushishiqingsuo |
23 |
xuancheng(jinan)changjiafuwuyuguanlifuwuyufeichangshiyegongside |
hushenxinhuijiyewushishiwuxingsuo |
24 |
foshanwushecaiwurenyuandailijizhangsuo |
shenzhenshenxincaishuiguanlishishiqingsuo |
四、想关请求
(yi)yifaxingzhengjiancha,zunshoubangongzuzhijilvxing
强化依法行政意识,严格执行检查🎃🌠程序,规范检查行为。按照相关法律法规和《关于印发<上海市财政局行政处罚裁量指导规范>的通知》(沪财发(2017)10号)、《关于印发<郑州市财政局行政处罚裁量基准(会计类)>等的通知》(沪财发(2017)11号)的规定,加强质量控制,确保事实清楚、定性🌳准确、证据确凿、程序合法、处理处罚恰当,有效控制行政执法风险。
gejianxiuzuyaogaoqiangduyaozhongshiqingzhenglianjiejianmei,anzhaoyangerenzhenzhixingqingzhenglianjiezhiduguanlihejianxiuzuogongzuozunshoujilvꦍ,buduizhankaibeichazhengfubumendeqian、cai、wudeng;buduihuangbaoyaochudeweifanguidingweijinyixiewenti;buduixiangbeichazhengfubumenzhichuyujianxiuchengzhengbidezhuiqiu。
(er)chadiaolianxi,zhulicaiwuhuijideguanligongxueyuanzuo
zhumubeijianchapinpaidanweishishichengxuxiaobianxinxinzhengcedeqingkuang,baoweixiaobiantizhixinggaibianheminzhengjingying,mashangtixianpinpaizaiminzhengxinxinzhengcetuijinshishichengxu、huijishiwushixingweizhunzeshishichengxuzhongdetuxianhuati。shenrulejiedaibanjizhanglingyushichangxianzhuang,baoweiyishizigezhengxianzhilianghelingyubuduanfazhan,jutifenxidaibanjizhanglingyupubiancunzaidetuxianmaodunjihuahetixibibing,yaoqiuyou🍬shejixingdegongzuotichangtichang,chongfendibuduanqianghuahuijishiwushijiandugongzuoduitigaowangzhangaibian、jianlihewanshanjingyingdebaozhangjizhiyiyi。
wu、baochitongxinlujibaochiguanlianfangshi
duishanggongshigonggaorubuyiyi,keyixiangzhaohuatirenfankui。
qucaizhengbumenjucaiwurenyuanke:lixuefang
联系电话:021-37612452
liu、gongshijieguogongshixinwenmeiti
开诚公布通知多媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(zhengweisuye.com)tongshi“songjiangbuxuyao”weixinhaomeitihao。
上海市松江区财政局
2021年8月12日