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:
yi、chajiangongzuodanweixuanzhe
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202🍬1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,ꦅ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、查检知识
(yi)renminzhengfuhuijiyewubiaozhuntixizhixingminglingqianti
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)dailijiamengjizhangzhuangzhizhiyeyaoshifuwuzhiliang
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ܫ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、jianyanqishiyedanweiyuyanghuaguijianyanshuiwushenjishiyewusuo
序列号 |
单位简称简称 |
配套检测会计学科师事务处理所 |
1 |
nanjingshisongjiangqulvhuazhiwuheshirongguanlifangfaju |
shenyangtianguohuierjishigongzuosuo |
2 |
suzhoushisongjiangqurengenzhengfujiguanfangsongjuweihuichushichu |
jinantianyixiajishishiqingsuo |
3 |
xianshishisongjiangquxinqiaozhendajiaquzhengfu |
chengdoutianyishijishishiqingsuo |
4 |
zhenhuiwangzhankechi(dongguan)xianzhixingongsi |
zhongqingtianyixiajishishiqingsuo |
5 |
hangzhouxinqiaocaiwuhuijidaixiaoshangjizhangshouhoufuwusuo |
shenzhentianyiduanshijianjishiyewusuo |
6 |
huatuhuijizixun(chengdou)youxianzhidezhuangxiugongsi |
hangzhoutianyishijishishiwuguanlisuo |
7 |
hangzhoujuanhuichunafuwubijiaoyouxianjigou |
tianjintianyizhenzijishigongzuosuo |
8 |
dianjiang(guangzhou)shangjiagongzuoyouxianzerengongside |
xiantianhuierjishishiqingsuo |
四、相关联请求
(yi)yiguijiance,jianshoudixianshangbanjilv
shengjiyizhaofalvguidingxingzhengsusongjiguanzhuguannengdongxing,yankeshenlijiancexitongchengxuliucheng,shiyanshiguanlibiaozhunjiancexiguan,duijiancefenxifangfa、zhengdezhidaoyijian🔥han、daohuoshenlidengbianxianquanhuanjieshuju。caiyong《chunayuanfa》dengxiangguanneirongfalvxiangguanxiangguanfalvfaguiheguokujiancebangongbiaozhunguifan,buduanjiaqiangfuwuzhiliangsheding,zhuashishijizhidao、dingyijingzhunde、zhijiezhengjuquezao、xitongchengxuliuchengfeifa、zhili chufaqiadaohaochu🌼,heliyouxiaoshedingxingzhengsusongjiguanzhifajiandufengxiankongzhi。
shenhezuyingzunshou《caiwuheceshidu༺cushenhegongzuorenwugongzuozuofeng》,tebiezhongshichengduqingzhenglianjiejianmei,feichangyangezunshouqingzhenglianjiecuoshiheshenhegongzuorenwu🌠gongzuozuofeng,budingrongrenbeichajicengbumendeqian、cai、wudeng;budinghuangbaochadaodefanzuifeifadawenti;budingxiangbeichajicengbumentidaoyushenhekeyoukewudeguifan。
(er)chadiaolianxi,yinlingchunacaozuogongzuorenwu
guanzhugongzhonghaobeiquanmianjianchaqiyedanweixiadaxianbumenhuijishiwushiwuxuekejibenyuanzegongzuofangfafangfabanfashiqing,jinkuaixiangyinghuidahejiejuebanfaxianbumenhuijishiwushiwuxuekejibenyuanzegongzuofangfafangfabanfajutishishizhongzhanxiandetuchuwenti,weixianbumenwangluozonghecaiwubumentongzhidan、kaizhancaichanfuzhailvfangfafangfa、gaijincuoshixianbumenjixiaopingjiakaoyan、anquanfangfancaizhengbumenfengxiandiandengdailaijianguzhichili;gengjiashenruqingchuweishangcaiwuwaibaogaizhiꦿzaoyezhuangkuang,xujinjinweiraozhiyedepinzhihegaizhizaoyetisheng,jieluweishangcaiwuwaibaogaizhizaoyehuiyoudetuchuyudunhegongzuofangfafangfabanfade📖quexian,tiqiyouxingfangmiandejutiyijianyijian,chongfendeliyonghuijishiwushiwuxuekeducuduikeyidanhuashenhuagaige、riyiwanshanfangfafangfadefuwuxiaoying。
wu、dianhuatongxunlujidianhualianximoshi
duiyixiakaichenggongbuzhixikunhuo,xujinggaohaoguanxirenzaocheng。
qucaizhengxingjuchunake:lixuefang
联系电话:021-37612452
liu、gongshitonggaotonggaojizhe
干部考察预告公告模板广播媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(iscorecn.com)yu“songjiangminzheng”diannaoweixinmeitihao。
上海市松江区财政局
2022年8月25日