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、jianyaogongzuodanweixuanze
2022年松江区会计监𝔍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🧸得代理记账许可证书的代理记账机构,原则上不选取。
二、检测相关内容
(yi)yizhengfurengongguifancuoshizhidingtiaojian
结合2022年会计监督检查ꦕ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)weishangdaizhanggongsigongsicongyechanpin
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、jianyanqiyedanweiyufuzhudejianyancaihuishishiwuchulisuo
顺序号 |
部门名字大全 |
协助全面检查财务审计师事务处理所 |
1 |
shenzhenshisongjiangqulvhuayuanlinheshirongjianliju |
kunmingtianhuierjishishiwuchulisuo |
2 |
jinanshisongjiangqurengenxianzhengfufangsongjiedaoyewuchuyewuchu |
沪天有时计师事情所 |
3 |
shenyangshisongjiangquxinqiaozhenrengenguojia |
hutianyixiajishishiwuguanlisuo |
4 |
zhenhuiweixinwangluoxinxijishu(suzhou)youxianzhichangjia |
xiantianyoushijishishiqingsuo |
5 |
dongguanxinqiaohuijihuijidailijiamengjizhangfuwusuo |
zhongqingtianyoushijishishiwusuo |
6 |
huatucaishuilejiehezixun(hu)shifenyouxianzhuangxiugongsi |
wuhantianyishijishigongzuosuo |
7 |
shanghaijuanhuicaiwuhuijianquanfuwuxianzhigongsi |
nanjingtianguohuierjishigonggongfalvshiwusuo |
8 |
dianjiang(shanghai)zigongsiqiyeguanlipeixunshouxianzigongsi |
xiantianyishijishishiqingsuo |
四、有关系要
(yi)yingdangchakan,keshoushiyejilv
zengfuyizhaofadingruanjianxingzhengchususongguannian,congyanqiangzhiyunxingjiancharuanjian,shi𒁏yanshiguanlibiaozhunjianchaxianxiang,duijianchajieguo、zhengxunzhengxunjianyihan、dafuqiangzhiyunxingdengdachengquanjinchengdejilu。yizhao《huijixuefa》dengshejifatiaoxiangguanfalvguidinghecaizhengjujianchabenzhigongzuogongcheng,tishengchanpinzhiliangcaozong,baozhengshishizhenxiangqingxi、xiangguanxingzhunquexing、wuzhengquezao、ruanjianfalvrenke、zhili dingzuidang,nenggoucaozongxingzhengchususongchengguanzhifadefengxian。
jianxiuzuyingkeshou《huijixuekehejian𒆙ceducujianxiuyunzuozuzhijilvzuofeng》,jiaogaozhongyaoxingqingzhenglianjiejiben🃏jianshe,yantiaojiankeshouqingzhenglianjiecuoshihejianxiuyunzuozuzhijilvzuofeng,duibushangshiyongbeichazhengfubumendeqian、cai、wudeng;duibushangmanzhechachulaidefanzuiweifanjilvdewenti;duibushangxiangbeichazhengfubumenshuochuyujianxiubutaixiangguandetiaojian。
(er)chadiaoxiangjiehe,jijituijinhuijishiwuanquanguanligongxueyuanzuo
guan👍zhubeiguanchashishizhengfubangongshibangongshibumenzhixingminglingshishizhengfubangongshibangongshichunaguifanhuiyicuoshitiaojian,zhijieshengminghefangzhishishizhengfubangongshibangongshichunaguifanhuiyicuoshishixingzhongpubiancunzaidemingqueqingkuang,weishishizhengfubangongshibangongshizonghejingyingcaiwuchunabaogaoshu、quanmiantishengjijinzhaiwujingying、tigaogongzuoxiaolvshishizhengfubangongshibangongshiyejiceshiceshi、fanghuancaizhengzijinfengxiandiandengkeyitigongjianguzhizhu;gengjiashenruqingchudiqucaiwuhuijidaizhangyeweilaifazhanqushiqushi,yizhiyexiaoguoheyefazhanqushi,jutifenxidiqucaiwuhuijidaizhangyepubiancunzaidemingquejiufenhehuiyicuoshidequexian,tichulaiyoushejixingdeyijianyuzuihaozuihao,jijichanshengchunazhiliangjianduduitigaowangzhanchuangxin、jiaqiangzhidujianshejingyingdeyoubaozhanggongxiao。
wu、zhaohuatirenjizhaohuatifangshi
duichaoguogongshigonggaoruguoyiyi,xujinglianjierentixianle。
qucaizhengxingjuhuijixuekeke:lixuefang
联系电话:021-37612452
liu、ganbukaochayugaoxinxigonggaowangluomeiti
公示结果信息公告新媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(i18l.com)huozhe“songjiangcaizhengyusuan”weishangzhengfuweixingonggonghao。
上海市松江区财政局
2022年8月25日