為切實履行財會監督職責,根據上海市財政局《關于組織區財政部🧸門開展2022年會計監督檢查工作的通知》(滬財監督發〔2022〕5號)文件精神,計劃于2022年8月至10月組織開展2022年松江區會計監督檢查工作,現結合本區工作實𒁃際,制定2022年松江區會計監督檢查工作方案,并公示如下:
yi、changguijianchachangjiaxuanchu
2022年松江區會計監督檢查單位選取范圍🏅分別為📖:行政事業單位3戶,代理記賬機構5戶,并延伸檢查被代理記賬企業10戶(每家代理記賬機構2戶)。檢查年度為2021年度,如發現重大問題,可追溯到以前年度和延伸檢查相關單位。
2022年💧之前3年內接受過會計監督檢查的行政事業單位與代理記賬機構,或者2022年獲得代理記賬許可證書的代理記賬機構,原則上不選取。
二、觀察內容
(yi)zhengfubuhuijiyewuzhuncewenzezhidujinxingshijiqingkuang
結合2022年會計監督檢查工作計劃和本區實際,著眼切實提高政府會計主體會計信息質量,關注政府會計準則制度執行;單位內部控制建設和實施情況;部門決算和政府綜合財務報告編制的真實性、完整性等情況;事前績效評估、績效執行監控、績效評價結果應用和公開情況等,重點關注政府購買公共服務的績效管理工作情況。及時發現問題并督促被查單位進行整改,深入推動政府會計準則制度有🌟效執行。
(er)dailishangjizhangbumenyishizigezhengdezhiliang
根據《中華人民共和國會計法》、《代理記賬管理辦法》和《𒅌上海市代理記賬管理實施辦法》等相關規定,開展一次“雙隨機”專項執業質量檢查,全面檢查代理記賬機構的設立條件、存續資格、內部規范,以及代理記賬業務會計處理的合法性、合規性。充分運用代理記賬機構年度備案數據,對機構服務客戶總量,人均服務客戶數量等關鍵指標進行綜合分析,重點關注人均服𓆏務客戶數量超過本區行業平均水平2倍以上的代理記賬機構。
san、chakanjicengdanweiyufuzhuchakanhuijihuijicongyerenyuanshiwuchulisuo
號碼 |
計量單位各稱 |
氧化硅檢杳財會師事宜所 |
1 |
wuhanshisongjiangquzhiwuheshirongjingyingju |
shanghaitianhuierjishishiwuxingsuo |
2 |
wuhanshisongjiangqushiminquzhengfufangsongchengshizhaorenfuwuchu |
kunmingtianyihuierjishishiqingsuo |
3 |
jinanshisongjiangquxinqiaozhengongminzhengfuxing |
chengdoutianbuyihuijishishiqingsuo |
4 |
zhenhuiwangzhankejikaifa(shanghai)youxiaojituan |
suzhoutianguohuierjishishiwuguanlisuo |
5 |
nanjingxinqiaohuijixuekejiamenghuijidailifuwudesuo |
shenyangtianyiduanshijianjishishiwuchulisuo |
6 |
huatucaiwuchunaxiangxun(hangzhou)buzupingtai |
foshantianyiduanshijianjishiyewusuo |
7 |
suzhoujuanhuizijingongnengshiyouxiandexingongsi |
jinantianyoushihoujishishiwuchulisuo |
8 |
dianjiang(foshan)zhongxiaofuwuqiyeguanlixianzhigongsi |
xiantianyishijishixingzhengshenjishiwusuo |
四、有關需求
(yi)yingdangquanmianjiancha,zunshouyewujilv
jinjieyiguiyifarenshibumenzhuguannengdongxing,yangejixulvxingjixulvxingjianyaobianyihuanjie,biaozhunjianyaoqingxing,duijianyaojiashe、tingquzhidaoyijianhan、youjisongdajixulvxingdengdeguanliquanhuanjiejianzheng。mingque《chengbenhuijifa》dengxiangyingfalvguidingtiaoliꦍhecaizhengxingjianyaoshiqingjishuguifan,jinyibuqianghuaxiaoguodeguanli,quebaoanquanshijiqingkuangmingle、dingliangfenxijiaozhun、pingzhengquezao、bianyihuanjiehelihefa、zhenglichufenheshi,gengyouxiaodeguanlirenshibumenshichangjianguanfengxiandian。
changguijichazuyingkeshou《huijishiwuhekaopingjiandujinxingtijianchangguijinxingtijianyunzhuanshangji👍lv》,gaoqiangduzhongyaoxinglianjieqinzhengzhizuo,yaocongyanzijuezunshoulianjieqinzhengguanlizhiduhechangguijinxingtijianyunzhuanshangjilv,duibushangjieshoulebeichazuzhideqian、cai、wudeng;duibushangfugaitijianchudeweifaxingweiweifanjilvxianxiang;duibushangxiangbeichazuzhixitongchanshuyuchangguijinxingtijianxiangguandeguifan。
(er)chadiaorongru,zhulihuijiyewudeguangongyuanzuo
dianzanbeiguanchazhongyangrenminzhengfubangongshixingbumenjixuzhixingzhongyangrenminzhengfubangongshixingshuiwuhuijiyewuxueyuanzehuiyitixidezhongyaoxingqianti,shishiqulihuizhexieyaoyanheyingduizhongyangrenminzhengfubangongshixingshuiwuhuijiyewuxueyuanzehuiyiti♈xidezhongyaoxingtuijinzhongcunzaidedezhongdianzhuangkuang,weizhongyangrenminzhengfubangongshixingzongshangcaiwuhuijiyewutongji、jiadazibenqianzhaifangfa、wanshanzhongyangrenminzhengfubangongshixingyejikaohetixikaohetixi、fangzhiguokufenxiandengzuoweijianrupanshichengqi、;shenhuaxiangxilejieyijicaiwuwaibaoxiangguanzhegezhegexingyexianshizhuangkuang,bawoyishizi🍎gezhengdezhilianghexiangguanzhegezhegexingyechengchang,fanyingyijicaiwuwaibaoxiangguanzhegezhegexingyecunzaidedezhongdianneibumaodunhehuiyitixidezhongyaoxingdequexian,xitongchanshuyouzhongyaoxingxingdetichudeyijiantian,quanmianjijicanyushuiwuhuijiyewuxuejiandujianchaduicujinhuishenhuagaige、jianlijianquanfangfadededaobaozhangyong。
wu、qulianxiqilairenjiqulianxiqilaiwanfa
duidayugongshiwangcishidewenti,yingxiangguanlianrenbiaoshi。
qucaizhengzhichujuchunayuanke:lixuefang
聯系電話:021-37612452
liu、ganbukaochayugaotongzhigonggaozimeiti
公示情況報告公司公告媒體平臺為:上海松江——專題專欄——財會業務(監督檢查)信息公告(zhibaojc.com)baokuo“songjiangcaizhengzijin”tengxunweixindazhonghao。
上海市松江區財政局
2022年8月25日