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:
一、审核厂家选中
2022年松江区会计监督检查单位选取范围分别ꦰ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20🔥21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、查验信息
(yi)difangzhengfushuiwuhuijixingweizhunzehuiyizhiduzhixingchengxuwenti
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)jiamengjizhangzhongjiejigouzhiyezigechanpinzhiliang
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、jiancegongsiyubangzhujiancehuijicongyerenyuanshigonggongfalvshiwusuo
号码 |
政府部门品牌 |
帮助审核出纳员师工作所 |
1 |
beijingshisongjiangquhuanweilvhuaheshirongfuwujianguanju |
shenyangtianyihuijishishiwusuo |
2 |
hangzhoushisongjiangquwomenzhengfujigoufangsongjiedaoshequbanshirenchu |
guangzhoutianhuierjishishiyisuo |
3 |
shanghaishisongjiangquxinqiaozhenguomindangdizhengfu |
wuhantianshijifenzhongjishishiyisuo |
4 |
zhenhuishoujiwangluokechi(dongguan)bijiaoxiangongsi |
suzhoutianguohuierjishiyewusuo |
5 |
beijingxinqiaocaishuiguanlidailifeijizhangdefuwusuo |
hutianyoushihoujishishiwuchulisuo |
6 |
huatuchangjiacaiwuzixunzhongxin(suzhou)xianyouchangjia |
zhongqingtianyoushihoujishigongzuosuo |
7 |
guangzhoujuanhuichunafuwudeyouxianzhidegongsi |
foshantianyishijishishiwuguanlisuo |
8 |
dianjiang(guangzhou)zhongxiaoqiyegongzuofeichangyouxiangongchang |
shanghaishitianyihuijishixingzhenghuijishiwusuo |
四、相应需求
(yi)yifayiguijiancha,yangezunshoudezuofengjilvzuofeng
tishengyiguiyi🧜faxingzhengsusongguanliweixianyishi,yangedeyunxingquanmianpaichayuanyingyongchengxu,guifanlequanmianpaichaxingwei,duiquanmianpaicha꧙lunwen、xunwentichudeyijianhan、youjisongdayunxingdengjinxingquandeguocheng jiluka。ruguogenju《chunayuanfa》dengzhongyaoxingshehuidaodefaguibiaozhunheguokuquanmianpaichayunzhuanguizhangyingyongchengxu,jinyibutigaofuwuzhiliangzhangkong,quebaoanquanshengchanxianshimingbai、quedingjingzhunde、cailiaoquezao、yuanyingyongchengxushuyuhefa、zhilizhuizezhengque,youyongzhangkongxingzhengsusongguanlijichaweixian。
chazuyingkeshou《shuiwuhuijihegupingjiandudeguanlizhinengchazuoyezhongyingzunzhaozunshoujilv》,gaosuguanzhulianjiejianzao,yangezhixingyingzunzhaolianjiejianduzhiduhechazuoyezhongyingzunzhaozunshoujilv,budingjieshoulebeichajicengdanweimingchengdeqian、cai、wudeng;▨budingfugaidezhidegouchengfanzui𒐪weiguicaozuohuati;budingxiangbeichajicengdanweimingchengjichuyuchabuxiangguandebixu。
(er)chadiaozhenghe,cujingaigehuijiyewudeguangongyuanzuo
guanxinbeijianyanjicengdanweizhixinggongzuodifangzhengfuxingjigoubumenchunayuanzhuncejiandudegongzuozhinengwenze🎉jiandudegongzuozhinengzhiduzhengzhuang,dangjidaoqianhegaishandifangzhengfuxingjigoubumenchunayuanzhuncejiandudegongzuozhinengwenzejiandudegongzuozhinengzhidutuixingzhongxianxiandechusedewenti,weidifangzhengfuxingjigoubumenzongshangcaiwucaiwurenyuanbaogaofanwen、qieshijiaqiangjinrongzichanzhaiwugongzuofangfa、tigaogongzuoxiaolvdifangzhengfuxingjigoubumenzonghekaohezonghekaohe、fengxianyinhuanfangfancaizhengzhichufengxianyinhuandengtigonglejian𒅌guchengqi;shenrujicengrenshidiqucaiwurenyuandaizhangdezhizaoxingyelingyuqingkuang,zhankaitaolunyishizigezhengchanpinhedezhizaoxingyelingyujinbu,lunshudiqucaiwurenyuandaizhangdezhizaoxingyelingyuliucundechuseyudunhejiandudegongzuozhinengwenzejiandudegongzuozhinengzhidudequexian,xitongchanshuyoucaiquxingdejutiyijiantian,jijizhudongfahuinenglichunayuanjiandudegongzuozhinengduiqudongzhuanxing、jianlijianquangongzuofangfadeqieshibaozhangnengli。
五、找人及找办法
duishangwengongshigonggaoyuyikunhuo,nengxianglianxiqilairenbiaoshi。
qucaizhengtingjuhuijishike:lixuefang
联系电话:021-37612452
liu、gongshigonggaogongshigonggaogedameiti
公示结果通告新媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(jinghuazhixiang.com)haiyou“songjiangcaizhengju”diannaoweixindazhongyonghuquntihao。
上海市松江区财政局
2022年8月25日