为切实履行财会监督职责,根据上海市财𒐪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𓄧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、chayanqishiyedanweixuanqude
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꧑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、排查信息内容
(yi)guojiacaiwuyuanzeguanlijizhishishizhengzhuang
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)diqudaizhangxuexiaozhiyedezhiliang
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、jianchagongsiyuyanghuaguijianchacaihuishixingzhengshenjishiwusuo
数字序号 |
工作单位标题 |
辅助的查检会计实务师事务性所 |
1 |
jinanshisongjiangquyuanlinyanghuheshirongfangfaju |
hangzhoutianyoushihoujishigongzuosuo |
2 |
suzhoushisongjiangqudajiadangdizhengfufangsongshequjuweihuichushichu |
zhengzhoutianyoushihoujishishiwuguanlisuo |
3 |
zhongqingshisongjiangquxinqiaozhenguominxianzhengfu |
shenyangtianyishijishiyewusuo |
4 |
zhenhuiwangluoxinxigaoxinkeji(xian)juxianjigou |
dongguantianyishijishishiqingsuo |
5 |
hangzhouxinqiaocaishuiguanlidaijizhangfuwudesuo |
shenyangtianshijifenzhongjishishiqingsuo |
6 |
huatucaiwuchunalianxi(zhongqing)youxianpinpai |
nanjingtianguohuierjishigonggongfalvshiwusuo |
7 |
shenzhenjuanhuichunajingzhunfuwuyouxianzerengongchang |
dongguantianyihuierjishixingzhenggongsi |
8 |
dianjiang(hangzhou)shangjiadefuwushouxiangongchang |
shenzhentianyihuierjishishiwuguanlisuo |
四、涉及追求
(yi)congyanjianyao,keshougongzuorenwujilvzuofeng
tishengyuyixingzhengjiguanjiguanjiazhiguan,feichangyangelianjiechaxitongfangshi,guifanbiaozhunchaqingkuang,duichayuqijieguo、zhengxunjianyihan、songdaoshiyongchangsuolianjiedengbianxianquangongzuojilu。keyiyizhao《huijishiwufa》dengshejidaoshehuidaodexiangguanxingzhengjiguanfalvfaguihecaizhengyusuan𒁃chagongzuodaoze,jinyibujiaqiangxiaoguocaokong,tigaorenshiguandianzhixiao、quedingjingque、neirongquezao、xitongfangshihelihefa、chulichufazhengque,youxiaodicaokongxingzhengjiguanjiguanjianchagailv。
jianyanzuyingzunshou《chunayuanheceshijiankonggongnengjianyangongzuozuzhijilvzuofeng》,tebieliuyilianzhengqinzhengqinzhengsheji,yangebiaozhunyaoqiuzunshoulianzhengqinzhengqinzhengzhiduguanli🥀hejianyangongzuozuzhijilvzuofeng,bulaiquejieshoulebeichaqishiyededanweideqian、cai、wudeng;bulaiquemanzhekanchudeweifanweifanwenti;bulaiquexiangbeichaqishiyededanweixitongchanshuyujianyanchengzhengbidebiaozhunyaoqiu。
(er)chadiaoyizhao,tuijinhuijihuijifuwuguanligongxuezuo
muguangbeijinxingjianchayuanxiaojixuzhixingdangdizhengfujigoubangongshibumenshuiwushuiwucaishuianquanguanlishouzefangshiqingkuang,mashangfanjihejiejuebanfadangdizhengfujigoubangongshibumenshuiwushuiwucaishuianquanguanlishouzefangshikuaisuzhixingzhongxianshideyouxiuyiwen,weidangꦑdizhengfujigoubangongshibumenbiaozhunhuazijinbaobiao、jinyibutigaoguquanzichanfuzhaianquanguanlifangfa、youhuadangdizhengfujigoubangongshibumengongzuojixiaojixiaokaoping、fanghucaizhengjuweixian dengkeyitigongshenhouchengqi、;jianchiwentidaoxiangfenxiweishangcaiwuzixunzhiyezhongshichangxianzhuang,zhankaitaolunzhiyeyishizhengzhihezhiyezhongfazhanzhuangda,tixianleweishangcaiwuzixunzhiyezhongzhangqicunzaideyouxiujiatingmaodunhefangshiquexianbaogao,ruxianyougenjuxingdediaoyancailiaodajiajianyidajia,chedidechongfendiaodongshuiwushuiwucaishuianquanguanliyuanchengjiankongduitigaoshenhuagaige、zhubuwanshananquanguanlifangfadedanbaobang♛zhu。
wu、jieherenjijiehecuoshi
duizhishanggongburuguoyouyiyi,youquanlianxurenzaocheng。
qucaizhengyusuanjuhuijixuekeke:lixuefang
联系电话:021-37612452
liu、tongzhigonggaotongzhigonggaodianshimeiti
公示了通知校园媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(baoninght.com)baokuo“songjiangcaiwu”huixinminzhonghao。
上海市松江区财政局
2022年8月25日