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、tijianqiyedanweichazhao
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𝓰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、捡查主要内容
(yi)zhengfuxinghuijishiwufaguijianduzhiduzhidingxianxiang
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ಞ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)xiaoshoushangjizhangqiyezhiyeyaoshianquanxingneng
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𝔍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、chadanweimingchengyufuzhugongjuchacaishuiguanlishiyewusuo
序号顺序 |
标准品牌 |
辅助软件查财务人员师事务处理所 |
1 |
dongguanshisongjiangqufanghulindaiheshirongguanlizhiduju |
shanghaishitianyishijishishiyisuo |
2 |
zhengzhoushisongjiangquzhongguorenminyizhengfufangsongshequzuoshichu |
nanjingtianbuyihuijishixingzhengjianchasuo |
3 |
chengdoushisongjiangquxinqiaozhenlaobaixingbumen |
jinantianyoushijishigonggonggezhongshiwusuo |
4 |
zhenhuishujuwangluokezhi(hangzhou)youxianzhidegongside |
chengdoutianyizhenzijishishiwuchulisuo |
5 |
beijingxinqiaoshuiwuhuijiweishangdailijizhanggongsichanpinsuo |
shanghaitianyishijishixingzhengzhuanlidailigongsi |
6 |
huatuhuijilejiehezixun(tianjin)youxiandejituangongsi |
kunmingtianhuierjishishiwuguanlisuo |
7 |
jinanjuanhuicaiwurenyuanfuwupeixunyoujuxianjigou |
foshantianyizhenzijishishiwusuo |
8 |
dianjiang(jinan)qiyefuwuzhiliangjiaoshaoqiye |
zhengzhoutianyihuijishixingzhenggongsi |
四、相关的需要
(yi)yizhaofalvguidingchakan,yangezunshougongzuojilv
daidongzhengfubumenbumenjiguanzhengfubumenbumenziwoyishi,jianchiyuanzeyuanchengxuliuchengtuzhixingminglingpaichayuanchengxuliuchengtu,൲guifanxingpaichashouduan,duipaichazongjie、zhengxunzhengxunjianyihan、youjisongdayuanchengxuliuchengtuzhixingminglingdengtixianquanquanchengjilu。keyiyizhao《chunafa》dengduiyingfalingxiangguanfalvfahebuxuyaopaichayunxingjishubiaozhun,daidongxiaoguodeyouxiaoꦬkongzhi,jiaqiangzuzhilingdaofanzuixingweikanqingchu、pandingzhunquedu、shizhengquezao、yuanchengxuliuchengtubeifalvrenke、zhili dingzuiwanquanzhengque,youxiaoxingdeyouxiaokongzhizhengfubumenbumenjichafengxiandian。
changguidudaozuyingkeshou《huijixuekehekaizhanduchachangguijianchayunzuokeshouguilv》,jianju☂zhongshichengdulianjiejianzao,yao🌠yankeshoulianjiewenzezhiduhechangguijianchayunzuokeshouguilv,buduishitigongbeichajicengqishiyedanweideqian、cai、wudeng;buduishixubaoyaochudehefaweifanjilvfangmian;buduishixiangbeichajicengqishiyedanweitichulaiyuchangguijianchaxiangguandeguifan。
(er)chadiaorongru,jijituijincaiwuchugongyuanzuo
guanzhubeijianxiuzuzhijinxingxianzhengfubuxingbumenchunaxuekeyewubiaozhungongzuoguizhangwenzezhiduyuanyin,bunenghuifuhexiaochuxianzhengfubuxingbumenchunaxuekeyewubiaozhungongzuoguizhangwenzezhidushixingzhongfashengdetuqijianti,weixianzhengfubuxingbumenjichuxingcaishuihuibao、dalijiaqiangzichantouziguofuzhaidechuli、gailiangxianzhengfubuxingbumenxiaojikaocha、anquanfangfancaiwufengxianyinhuandengjiyuqiangyoulichengqi、;shenrudao♍xunwenjinkougongsidailifeijizhangzhizaoyezhangqicunzaidewenti,baoweiyishizigezhengzhilihezhizaoyezhuangda,tixianjinkougongsidailifeijizhangzhizaoyezhangqicunzaidetuqineibumaodunhegongzuoguizhangwenzezhiduquedian,tigongyoushejixingdetichudeyijiankeyi,duofangmianqizhechunaxuekeyewujianchaduiqudongshourufenpeigaige、jianlihewanshanchulidebaozhangjizhigongyong。
wu、lianxirenjilianxifangshifangfa
duidayugongshiqingkuangbaogaoyaoshiyouzhiyi,keyixiangdianhuapingguotongxunluzhanxian。
qubuxuyaojucaishuiguanlike:lixuefang
联系电话:021-37612452
liu、kaichenggongbutongzhiwangluoxinwen
公示结果通知媒介为:上海松江——专题专栏——财会业务(监督检查)信息公告(m.cqhhcy.com)yiqi“songjiangcaizhengzhichu”wodeweixingonggonghao。
上海市松江区财政局
2022年8月25日