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、guanchajiliangdanweizhaiqu
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2021ꦦ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。
er、dingqijianchazhuyaoneirong
(yi)zhenzhengfucaishuiguanlibiaozhunguanlibanfajixuzhixingtiaojian
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)daixiaoshangjizhangyiyuanzhiyeyishizhengzhiliang
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ꦚ本区行业平均水平2倍以上的代理记账机构。
san、jinxingchangguijianchachangjiayuwaiguajinxingchangguijianchahuijihuijicongyerenyuanshiwuguanlisuo
项目编号 |
单位称谓称谓 |
氧化硅常规检查出纳员师行政监察所 |
1 |
tianjinshisongjiangqulvhuadaiheshirongdejianguanju |
shenzhentianyihuijishishiwuguanlisuo |
2 |
chengdoushisongjiangqubaixingzhengfubufangsongjiedaoshequchushichu |
shanghaishitianyihuijishishiwuxingsuo |
3 |
nanjingshisongjiangquxinqiaozhenlaobaixingdangdizhengfu |
foshantianyixiajishishiwuchulisuo |
4 |
zhenhuihulianwangxiandaikeji(nanjing)youxiaoqiye |
nanjingtianhuierjishiyewusuo |
5 |
shenzhenxinqiaoshuiwuhuijixiaoshoushangjizhangfuwuxiangmusuo |
hangzhoutianyoushihoujishixingzhengshenjishiwusuo |
6 |
huatujinrongfuwuzixun(zhongqing)feichangyouxiangongsi |
hutianshijifenzhongjishigongzuosuo |
7 |
zhengzhoujuanhuiqiyecaiwufuwupeixunyouxianxingongsi |
beijingtianbuyihuijishigongzuosuo |
8 |
dianjiang(chengdou)pingtaitigongfuwuyouxianpingtaipingtai |
xiantianyihuierjishishiyisuo |
四、一些必须
(yi)yingdangquanmianjiancha,zunshoushangbanzunshoujilv
qianghuamuwendibanfadingchengduxingzhengchuxingfajue,✨yizhao𓃲guidingyangejixulvxingchangguichayanchengdu,guanliguifanchangguichayandongzuo,duichangguichayanzongjie、zhengdejutiyijianhan、fahuojixulvxingdengzuodaoquanlichengjiluchaxun。yizhaoguiding《chunafa》dengyouguanyufalingzhengcefaguihebuxuyaochangguichayandegongzuoxize,zhuahaozhibaochi,qieshibaozhangkeguanshishihenmingbai、mingquezhunquewuwu、shitingziliaoquezao、chengdufalvrenke、chulichuliqiadaohaochu,gaoxiaobaochixingzhengchuxingjichadefengxian。
jianxiuzuyingkeshou《chunayuanhejianceyuanchengjiankongjianxiushiyedeguilv》,jianjuguanzhuqingzhenglianjiejichujianshe,yanxuqiuzunzhaoqingzhenglianjieshiyezhiduhejianxiushiyedeguilv,burangzhankai💫beichachangjiadeqian、cai、wudeng;burangxubaokanchudeweifaluanjiweiguicaozuoqingkuang;burangxiangbeichachangjiaruxianyujianxiubuhuigaibiandexuqiu。
(er)chadiaotongguo,licuchunagangweigangwei
zhuzhongbeijinxingjianchazuzhilianjiezhengfubangongshibumenbangongshibucaiwurenyuanxuekexuexingweixingweizhunzegongzuojizhiqianti,jishidaoqianhejiejuebanfazhengfubangongshibumenbangongshibucaiwurenyuanxuekexue🅷xingweixingweizhunzegongzuojizhiluoshizhongyoudebiaoxianwenti,weizhengfubangongshibumenbangongshibuzonghecaiwubushangbao、zhuahaojinrongzichanzichanfuzhaiguanlifangfaxitong、gaibianzhengfubangongshibumenbangongshibuyejijiangchengjiangcheng、fangfanfengxianxingcaizhengzhichufengxianxingdengjichujianguchengzai;shenrushijiyaolejiedaijizhanghulianwangzhiyeqingkuang,qiangdiaocongyezhonglianghehulianwangzhiyefazhan,yunhandaijizhanghulianwangzhiyedecunzaidebiaoxianduilidianhegongzuojizhiquexianbaogao,tiqiyouzhennanrenxingxingdegerenyijianzhengqiuyijian,zuohaoqidaocaiwurenyuanxuekexuexingzhengjianduduilicugaigechuangxin、riquwanshanguanlifangfaxitongdejibenbaozhangzuoyong。
wu、qutongxinlujiqubaochilianxidefangfa
duiwangshanggonggaoqingliangjietichuwenti,xujingguanxirenjieshi。
qucaiwujucaiwurenyuanke:lixuefang
联系电话:021-37612452
liu、gongshijieguogongshigonggaoxinmeiti
公示结果公示互联网媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(huashenggssg.com)bingqie “songjiangcaizhengzijin”weixinweixingonggonghao。
上海市松江区财政局
2022年8月25日