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ಌ2022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、chayanxingyenanyiqueding
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、全面检查知识
(yi)bumencaiwuhuijizhunzegongzuoguifanshenliqingkuangxia
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𒅌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)xiaoshoushangjizhangjigouzhiyexianzhiliang
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ꦉ,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、chajianzhengfubumenyufuzhuchajianrengongshishiwuchulisuo
数字序号 |
企业单位名号 |
辅佐观察会计学科师行政专利代理公司 |
1 |
foshanshisongjiangquyuanlinheshirongjianguanju |
沪天一时计师事物所 |
2 |
guangzhoushisongjiangqurenmenzhengfubufangsongjiequyewubanlichu |
xiantianyoushihoujishiyewusuo |
3 |
dongguanshisongjiangquxinqiaozhenminzhongxianzhengfu |
foshantianshijifenzhongjishixingzhengjianchasuo |
4 |
zhenhuihulianwanggaoxinkeji(hangzhou)shiyouxiandegongsi |
hangzhoutianyixiajishiyewusuo |
5 |
chengdouxinqiaohuijiyewuxiaoshoushangjizhangdefuwusuo |
dongguantianyiduanshijianjishishiwuguanlisuo |
6 |
huatuchunazixunqiye(hu)buduoqiye |
zhongqingtianguohuierjishishiwusuo |
7 |
suzhoujuanhuichunafuwubaozhangjiaoshaogongside |
zhengzhoutianyiduanshijianjishixingzhengbangqi |
8 |
dianjiang(guangzhou)zhongxiaoxingqiyebaozhangshiyouxiandepingtai |
wuhantianyihuijishishiyisuo |
四、有关的条件
(yi)fadingchengxuquanmianjiancha,keshourenwuzuzhijilvxing
jinxingqianghuayifaxingzhengchuguanlixingzhengchuguanlilejie,yanjinshixingguanchayuanguocheng,guifanhuaguanchafangshi,duiguanchashiyanjielun、zhengdebangongjianyihan、shouhuoshixingdengshixingquanshihoutongji。yizhaoguiding《huijishifa》dengxiangguanlianguilvfalvfaguidaquanhecaizhengyusuanguanchabangongguiding,daidongzhilikongzhu,quedingshuzhengqingxi、pandingღmingque、shuzhengquezao、yuanguochengfanfa、jiejuejiangfaciyudapei,youxiaoxingkongzhuxingzhengchuguanliweishengjianduzhifafengxianyinhuan。
zhenduanzuyingyangedejinzun《caihuihejiandingjianchazhenduanbenzhishangbanzuzhizuzhijilv》,feichangzhongyaoxinglianzhengqinzhengqinzhengjibenjianshe,yangedejinzunlianzhengqinzhengqinzhengjianduzhiduhezhenduanbenzhishangban𝓀zuzhizuzhijilv,jinzhijieshoubei෴chajicengdanweimingchengdeqian、cai、wudeng;jinzhihuangbaoyanchudegouchengfanzuiweifaweijikunnan;jinzhixiangbeichajicengdanweimingchengtichuzheyuzhenduanchengzhengbideguiding。
(er)chadiaozonghe,jijituijinhuijiyewuguanlifangfayunxing
zhumubeichangguijianchagongsijinxingrenminshizhongyangzhengfubumenchunafaguijiangchengjianlixitongzhizhuangkuang,kuaisufabiaoshengminghegaishanrenminshizhongyangzhengfubumenchunafaguijiangchengjianlixitongzhishixianzhongfashengdetuchuyuanyin,weirenminshizhongyangzhengfubumenronghechunapinggu、daidongzichantouzizhaiwujianlixitong、buduangaijinrenminshizhongyangzhengfubumenjixiaokaopingnianzhongkaohe、fangkongcaizhengzijinweihaixingdengnengtigongwenguweihu;jinrushuxixuanzejizhangxiangguanxiangguanxiangguanxingyefenxiji,tixianlecongyexiaolvhexiangguanxiangguanxiangguanxingyefazhanqushi,zhengmingxuanzejizhangxiangguanxiangguanxiangguanxingyeyoudetuchujiufenhejiangchengjianlixitongzhiquexianbaogao,tigong yougongxingxingdezhengqiudiaoyancailiaodajia,jiayiqichunajiandudejianlizhinengduiyouliyu🍨gaigedeshizhi、jiaqiangzhidujianshejianlixitongdeweihuyongchu。
wu、lianxurenjilianxuxingwei
duizheixiegongshijieguozhixitichuwenti,youquanjianlilianluorenfanyingluoshi。
quguokujuhuijiyewuke:lixuefang
联系电话:021-37612452
liu、gongshiwangtonggaoxinmeiti
开诚公布公告模板自媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(132385.com)yijing“songjiangcaizhengxing”qqweixinminzhonghao。
上海市松江区财政局
2022年8月25日