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2ꦗ022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、jianyanqishiyedanweixuanze
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、进行检查东西
(yi)zhengfubumenhuijihuijixingweizhunzeguizhangzhiduzhixinggongzuodeqingkuang
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)dailijiamengjizhangzhuangzhizhiyezigedezhiliang
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、quanmianjianyaochangjiayufuzhuquanmianjianyaohuijixuekeshishiwuchulisuo
编号 |
方公司名称 |
手游辅助检验财务会计人员行政公司 |
1 |
dongguanshisongjiangqulvhuadaiheshironggongzuoju |
nanjingtianyixiajishigonggonggezhongshiwusuo |
2 |
guangzhoushisongjiangqushiminbumenfangsongjuweibanshirenchu |
foshantianyizhenzijishishiyisuo |
3 |
suzhoushisongjiangquxinqiaozhenminzhongzhengfujigou |
zhongqingtianyoushihoujishixingzhengjianchasuo |
4 |
zhenhuiwangluoxiandaikeji(nanjing)shiyouxiandedanwei |
shenyangtianshijifenzhongjishiyewusuo |
5 |
xianxinqiaohuijixuediquhuijidaizhangfuwupeixunsuo |
shanghaitianyixiajishishiwuguanlisuo |
6 |
huatucaiwubuguwen(foshan)jiaoshaochangjia |
zhongqingtianyiduanshijianjishigongzuosuo |
7 |
zhengzhoujuanhuicaifufuwubaozhangyouxiansiyingwensi |
kunmingtianyizhenzijishixingzhenghuijishiwusuo |
8 |
dianjiang(shanghaishi)zhongxiaochuangyefuwupeixunyouxiaozongbu |
hangzhoutianyiduanshijianjishishiwuguanlisuo |
四、一些的标准
(yi)shoufachayan,keshoubangongzuzhijilvxing
tishengyizhaominshifalvguidingzhengfubumenxingrenshi,yaoyanjixuqiangzhizhixingdingqijianyanxitongruanjian,shiyanshiguanlibiaozhundingqijianyancaozuo,duidingqijianyanlunzheng、zhengdeyijianhan、daohuojixuqiangzhizhixingdengshixianlequanjinchengjiyao。ruguogenju《chengbenhuijifa》dengyouguandeminshifalvzhengcefaguiheguokudingqijianyanyewuzhiဣdaoshu,jixujiaqiangzhiliangshuiping🍸zhangkong,baozhangshiqingxi、dingliangfenxizhengque、shitingziliaoquezao、xitongruanjianzhenggui、wailijubaodedang,gengyouxiaozhangkongzhengfubumenxingjianchafengxiancunzai。
shenhezuyingzunshou《caishuiguanlihegupingfudaoshenhezuoyewuzuzhijilvteshuyaoqiuzuofeng》,jiaogaozunzhonglianjiezhizuo,yaoyangezunshoulianjiejianduzhiduheshenhezuoyewuzuzhijilvteshuyaoqiuzuofeng,bulaishiyongbeichayuanxiaodeqian、cai、wu𒉰deng;bulaihuangbaoyaochudeweifaxingweiweiguixingweihuati;bulaixiangbeichayuanxiaomingquetichuyushenhebuhuigaibiandeteshuyaoqiu。
(er)chadiaojieheshiji,jijituijinchengbenhuijideguangongyuanzuo
lejieyixiabeijianchaqishiyedanweiqiangzhizhixingdangdizhenzhenzhengfujigouhuijixueshixuexingweizongzetixizhuangtai,shishifabiaoshengminghexiaochudangdizhenzhenzhengfujigouhuijixueshixuexingweizongzetixiluoshizhongdaozhidebiaoxiandawenti,weidangdizhenzhenzhengfujigouzonghecaozuocaiwurenyuangaibaogao、dalijiaqianggubenguofuzhaidecaozuo、tigaoxiaolvdangdizhenzhenzhengfujigoujixiaokaopingkaoyan、fanghuancaizhengtingfengxianzhangqicunzaidengkeyitigongzhashiweichi;shenrudaolejieyixiadiqudailijiamengjizhangcanyinfuwuzheigexingyexianjieduan,guanchuanzhiyezige🍰zhilianggongzuoguanlihecanyinfuwuzheigexingyejinzhan,biaomingdiqudailijiamengjizhangcanyinfuwuzheigexingyezhangqicunzaidebiaoxianguanxijinzhanghetixizhangai,mingquetichuyouzhudongxingzhishixingdezhengqiuyijianyijian,youlichong🌜fenliyonghuijixueshixuekaizhanduitigaogaigefangan、buduanwanshancaozuodeqieshibaozhanggongyong。
五、找人及找的方式
duizheixinxigongshigaozhiyihuo,yingxiangguanxirenfanyingluoshi。
qucaizhengyusuanjucaiwuhuijike:lixuefang
联系电话:021-37612452
liu、gongbuxinxigonggaodianshimeiti
公示情况报告公示主流媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(zhengweisuye.com)he“songjiangcaizhengxing”weixinpengyouquanshehuiweixingongzhong。
上海市松江区财政局
2022年8月25日