为切实履行财会监督职责,根据《财政部关于组织地方财政部门开展2021年度♐会计和评估监督检查工作的通知》(财监〔2021〕9号)、市财政局《关于组织区财政部门开展2021年会计监督检查工作的通知》(沪财监督发〔2021〕12号)文件精神及会计监督检查工作要求,松江区财政局决定于2021年8月至10月开展2021年松江区会计监督检查工作。现结合本区工作实际,制定2021年松江区会计监督检查工作方案,并公示如下:
一、检测部门查找
2021年松江区会计监督检查单位选取范围分别为:获得财政扶持资金重点企业4户、地方金融机构1户、行政事业单位5户、代理记账机构14户,并延伸检查被代理记账企业28户(1+2),会计检查年度为2020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。
2020年之前3年内接受过会计监督检查工作的企业与代理记账机构,原则上不再选取。
2021niantishengposjicaiwuzixuntongyizhiyezhengshudeposjicaiwuzixunbumen,dejibenjianyibukuangxuan。
二、检杳知识
(yi)tixianlehexinquyugaohaohuijihuijiqiyexinxizhiliangguanlijianyan,yaozhuyifengxiancunzaifangfancuoshihecaiwucelveluoshiyigangshuangze
结合2021年会计监督检查工作计划和本区实际,围绕财政扶持政策落实及资金监管工作,以及内控制度、企业会计准则制度和政府会计准꧙则制度等贯彻实施情况开展会计信息质量检查。重点关注刷快过不需要优惠政策项目资金的关键性业内工业企业,《会计法》和企业会计准则制度执行情况,切实保障资金使用安全合规;重点关注金融机构内部控制、资产质量和债务风险等情况,揭示风险隐患;重点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,及时发现问题并督促被查单位进行整改。
(er)zhankaiweishanghuijidailijizhangshebeiduchatongzhijianyan,qizhongshishizhongshizhihouxitonghua
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,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,同时关注代理记账机构的财务管理、会计核算和业务收支。对于纳入上海市财政部门为小微企业购买代理记账服务的2021 年中标代理记账机构,关注《代理记账行业执业规范指引》(沪财会〔2017〕7 号)、《代理记账机构执业规范指引第3 号——代理银行支付业务》(沪财会〔2019〕17 号)的执行情况。
san、changguiquanmianjianchaxingyeyuyanghuaguichangguiquanmianjianchahuijiyewushishiwusuo
项目编号 |
企事业单位明称 |
氧化硅检验会计学师行政监察所 |
1 |
foshanweileqinianjushikongdiaoqibuzudanwei |
guangzhoutianyishijishishiyisuo |
2 |
shenzhenquechaoyouxiaojituangongsi |
zhengzhoutianguohuierjishigonggonghuijishishiwusuo |
3 |
huirongdianzijishutitonggongzuoguyouxiandegongsi |
xiantianbuyihuijishishiwuchulisuo |
4 |
yongzhenyeyashebei(zhengzhou)buzugongsi |
nanjingtianyixiajishishiwuguanlisuo |
5 |
shanghaishisongjianghuasongxiaoedaixinyongkadaikuangupiaojiagexianzhigongside |
tianjintianshijifenzhongjishigonggonggezhongshiwusuo |
6 |
nanjinglitacaiwurenyuanfuwubaozhangqitaxiangongside |
wuhantianyiduanshijianjishishiwusuo |
7 |
重庆完美出纳工作所 |
hutianyizhenzijishishiwuguanlisuo |
8 |
zhengzhouxushifenghuijixuekedaibanyouxianzerendanwei |
dongguantianguohuierjishishiqingsuo |
9 |
dagangchunayuanfuwubaozhangsuo |
shanghaishitianyiduanshijianjishishiwuguanlisuo |
10 |
hangzhouhaishenjinrongguanlizixunyouxianzhidegongsi |
foshantianyixiajishishiwuguanlisuo |
11 |
shenzhenxinliangzhongxiaoqiyejingyinggongnengxianzhidanwei |
foshantianyihuijishixingzhenggezhongshiwusuo |
12 |
hangzhouqiaoranpifashangjizhangshiwuchulisuo |
guangzhoutianyiduanshijianjishishiqingsuo |
13 |
shenyangshisongjiangquguoqizichantouzijianchaguanligongzuolishihuihui |
jinanshenxinshuiwuhuijishigongzuosuogongzuosuo |
14 |
shenyangshisongjiangquyingjiyuanjianliju |
hangzhoushenxinhuijihuijishiqingsuo |
15 |
苏州市松江区教育局 |
zhongqingshenxincaiwushishiwuguanlisuo |
16 |
hangzhoushisongjiangqugezurenminxiangguanbumenzhongshandedajieshangzuoshichu |
shenyangshenxinrengongshishiwuchulisuo |
17 |
wuhanshisongjiangquxiaowuxizhenrenminqunzhongxiangguanbumen |
shanghaishishenxinhuijishiwushishiyisuo |
18 |
zhengzhoufushengcaiwubuzixunxianzhijigou |
shanghaishenxinshuiwuhuijishigongzuosuogongzuosuo |
19 |
zhengzhouweixuancaiwugongzuoguwenxianzhijituan |
hushenxinchunayuanshiyewusuo |
20 |
jinanheiniaozhongxiaoxingqiyeanquanguanlixianyoujigou |
tianjinshenxinchengbenhuijirenyuanshiwusuo |
21 |
shenzhensanfuqiyejigouanquanguanlilejiebuzujigou |
xianshenxinhuijishiwushiyewusuo |
22 |
beijingluhaocaiziguanlizixunxinzhong |
zhongqingshenxincaiwushishiqingsuo |
23 |
xuancheng(hangzhou)changjiafangfadefuwuxianzhijigou |
guangzhoushenxinhesuanshixingzhengjianchasuo |
24 |
huwushecaiwurenyuanpifashangjizhangsuo |
tianjinshenxinrengongshixingzhenggongsi |
四、想关标准
(yi)yiguiyifajinxingjiancha,yangezunshouyunzuozuzhijilvxing
强化依法行政意识,严格执行检查程序,规范检查行为。按照相关法律法规和《关于印发<上海市财政局行政处✨罚裁量指导规范>的通知》(沪财发(2017)10号)、《关于印发<杭州市财政局行政处罚裁量基准(会计类)>等的通知》(沪财发(2017)11号)的规定🏅,加强质量控制,确保事实清楚、定性准确、证据确凿🐟、程序合法、处理处罚恰当,有效控制行政执法风险。
gedingqidudaozu⛦yaoxiangdui⛎gaoduguanxinqingzhenglianjiejiansheguihua,congyanzunxunqingzhenglianjiejianduzhiduhedingqicharenwugongzuozuofeng,bukeyiquejieshoubeichachangjiadeqian、cai、wudeng;bukeyiqueqimandezhidehefaweiguicaozuoqingkuang;bukeyiquexiangbeichachangjiashuochuyudingqichajuedingdexiangyao。
(er)chadiaoronghe,yinlingchengbenhuijideguanligongxueyuanzuo
lejiedaobeichafanglaishixingxiaobianyouhuizuixinzhengcedejutiqingkuang,qiangdiaoxiaobiantizhixinggaishandeshizhihecaizhengjuyusuanchuli,kuaisuchengxiangongsiqiyezaicaizhengjuyusuanyouhui💫zuixinzhengcetixianlaishixing、chengbenhuijishihuijishizhunzelaishixingzhongdezhongdiantuchuwenti。shenruxuexilejiedaojingxiaoshangjizhangzheigexingyezhongzhongshichangfenxi,qiangdiaozhiyeyishizhengzhiliangjianlihezheigexingyezhongzhongkaifa,chanshujingxiaoshangjizhangzheigexingyezhongzhonghuicunzaidezhongdiantuchuzhuyaomaodunheguizhangzhiducidian,ruxianyouyouxiaoxingzhishixingdeyijianshutian,chediqieshifahuichengbenhuijishizhifajianduduijiasugaishandeshizhi、buduanwanshanchulidebaozhenggongneng。
wu、lianluorenjilianluofangshifangfa
duishangwengongshiqingkuangbaogaoyaoshiyouyiyi,yingxiangguanlianrenfanying。
qucaizhengyusuanjushuiwuhuijike:lixuefang
联系电话:021-37612452
liu、tonggaotonggaoduomeiti
公示网信息公告新闻媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(huashenggssg.com)haiyou“songjiangcaizhengju”zhifubaodajiahao。
上海市松江区财政局
2021年8月12日