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20꧒22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𝓡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、jianchabaogaobumenxuanqude
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ꦇ书的代理记账机构,原则上不选取。
二、检验內容
(yi)xiangguanbumenhuijixuexingweizhunzezhidudezhongyaoxinglianjieqingkuangbaogao
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、绩效执行监ᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚ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)jingxiaoshangjizhangzuzhi zhiyeyaoshidepinzhi
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𓃲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、tijianqishiyedanweiyufuzuotijiancaiwushigonggongbangqi
号码 |
行业品牌 |
协助检查报告财会师事务处理所 |
1 |
beijingshisongjiangqulvhuadaiheshirongguanlixitongju |
foshantianhuierjishigongzuosuo |
2 |
hushisongjiangqurenmenquzhengfufangsongjiezhenbanshixiaolvchu |
shanghaitianyihuierjishishiyisuo |
3 |
chengdoushisongjiangquxinqiaozhenminzhongzhengfujigou |
suzhoutianyishijishixingzhengjianchasuo |
4 |
zhenhuiwangluokejikaifa(hu)shouxianpinpai |
beijingtianyoushijishixingzhengjianchasuo |
5 |
xianxinqiaocaiwudailijizhangbaozhangsuo |
foshantianhuierjishishiqingsuo |
6 |
huatujinrongzixun(dongguan)youxiangongsigongsi |
nanjingtianyiduanshijianjishishiyisuo |
7 |
chengdoujuanhuicaifujingzhunfuwuxianyouxingongsi |
zhengzhoutianyishijishishiwusuo |
8 |
dianjiang(suzhou)danweianquanfuwuyouxianzerenpingtai |
suzhoutianhuierjishixingzhenghuijishiwusuo |
四、有关于追求
(yi)congyandingqijiancha,yangezunshougongzuoshangguize
tupoyizhaofalvguizeguidingxingzhengjiguanshiwu♊guannian,guancheluoshiminglingjinxingminglingchangguijianchaxitong,shiyanshiguanlibiaozhunchangguijianchafanzuixingwei,duichangguijianchabaogaodegeshi、xunwenzhengxunjianyihan、dafujinxingminglingdengdachengquancao🐷zuoguochengjilu。anzhuang《huijixuekefa》dengyouguanyufalvguizexiangguanxingzhengjiguanfalvfaguihecaizhengtingchangguijiancharenwujishuguicheng,qieshijiaqiangchanpinpinzhibaochi,baochishiqingqingchu、jiedingzhunquewuwu、zhengmingquezao、xitonggouchengfanzui、jinxingchulijubaowanquanzhengque,henhaodebaochixingzhengjiguanshiwujiaotongzhifaanquanyinhuan。
jianyanzuyingjianshoudixian《huijishiwuhekaohexingzhengjiandujianyanshiqingguilv》,jigaoshifenzhongshiqingzhenglianjiesheji,feichangyangeyangezhixingqingzhenglianjieguizhangzhiduhejianyanshiqingguilv,bulaiquerenbeichaqi♔shiyezuzhideqian、cai、wudeng;bulaihuangbaoyanchudefeifaweijimaobing;bulaixiangbeichaqishiyezuzhizhichuyujianyanxiangguandeshuaqiu。
(er)chadiaoronghe,zhulihuijiyewudeguangongyuanzuo
deguanzhubeiguanchaqishiyedanweishenlishiqushizhengfujiguancaihuirenyuanxingweifaguijiankonggongnengjizhiqingkuangfuwuyebaogao,mashangpinglunhexiaochushiqushizhengfujiguancaihuirenyuanxingweifaguijiankonggongnengjizhiluoshizhongchanshengdeyanzhongnanti,weishiqushizhengfujiguanzonghexingcaihuifuwuyebaogao、zhuahaoziyuanzhaiwuweihuxitong、gaizaoshiqushizhengfujiguanjixiaopingjiakaolv、fangfancuoshicaizhengzhichufengxianxingdengtigonghangshixiecheng;kaizhandiaoyanzhixiaodaixiaoshangjizhangfuwuyeqingkuang,xujinjinweiraozhiyeyi🅰shizhenggaozhilianghefuwuyebuduanfazhan,chanshudaixiaoshangjizhangfuwuyehuichuxiandeyanzhonggehehejiankonggongnengjizhiqueqian,zuochuyouzhengduixingzhishidezhengqiuyijianyijianhejianyi,chedichongfenliyongcaihuirenyuanjiankonggongnengduiyouliyugaishan、jianquanzhiduweihuxitongdeyoubaozhangdezuoyong。
wu、qudetongxunlujiqudebaochilianxixingshi
duidayugongshilecishitichuwenti,nengxiangdianhualianluorenzaocheng。
qucaizhengtingjuhuijishiwuke:lixuefang
联系电话:021-37612452
liu、ganbukaochayugaotongzhigonggaomeijie
公布通知公告媒体平台为:上海松江——专题专栏——财会业务(监督检查)信息公告(51jid.com)bingqie“songjiangcaiwu”weixinzhifutieba、gongzhonghaohao。
上海市松江区财政局
2022年8月25日