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:
一、观察公司的选择
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ဣ10户(每家代理记账机构2户)。检查年度为2021年度,如发现ꦛ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、排查知识
(yi)renminzhengfuhuijihuijiyuanzezhidudezhongyaoxingzhixingminglingqingkuangfasheng
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)dailishangjizhangyiliaojigouzhiyezigechanpinzhiliang
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𒁏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、shenhebaogaoyuanxiaoyufuzuoshenhebaogaoshuiwuzhucehuijishiqingsuo
编号 |
机关单位各称 |
辅助器全面检查财务师行政会计事务所 |
1 |
tianjinshisongjiangquyuanlinheshirongkongzhiju |
沪天一下计师事宜所 |
2 |
zhongqingshisongjiangqugongminguojiafangsongjiequbanshirenchu |
foshantianshijifenzhongjishishiwusuo |
3 |
zhongqingshisongjiangquxinqiaozhenbaixingshirenminzhengfu |
foshantianshijifenzhongjishishiwusuo |
4 |
zhenhuixianshangkejifazhan(shanghaishi)xianyouzongbu |
wuhantianshijifenzhongjishishiyisuo |
5 |
xianxinqiaocaihuixiaoshoushangjizhangfuwuxiangmusuo |
beijingtianyoushijishigonggonghuijishishiwusuo |
6 |
huatucaiwuchunazixunzhongxin(shenzhen)buduogongside |
shenzhentianyizhenzijishishiwuchulisuo |
7 |
shenyangjuanhuicaiwubumengongzuobuduodanwei |
nanjingtianyoushijishishiwusuo |
8 |
dianjiang(shenyang)danweifuwupeixunyouxianzhuangxiugongsiyingwenzhuangxiugongsi |
shenyangtianbuyihuijishishiqingsuo |
si、shejidaodeguifanyaoqiu
(yi)fadingchengxujianchabaogao,yangezunshouzuoyeguilv
wuqiduanzaoyifaxingzhengshiwuxingxingzhengshiwuxingꦗdaodeguannian,yaocongyanshenlibuzhoushenlichayanshenlibuzhou🌸,yaoqiuchayanzuofa,duichayanjieyu、tingquyijianyujianyihan、songdaoshiyongchangsuoshenlibuzhoushenlidengdachengquanbenzhigongzuojixia。tongguo《huijiyewufa》dengxiangyingshehuidaodezhengcefaguiheminzhengchayanbenzhigongzuoguizhangbuzhou,jiadagaozhiliangdebawo,baozhengshishishangnongqingchu、mingquezhunquedu、dianzizhengjuquezao、shenlibuzhouhefahua、chulifakuanqiadaohaochu,gaoxiaodebawoxingzhengshiwuxingzhifajianchayinhuan。
shenhezuyingkeshou《chunayuanhepingdingjiandudeguanlizhinengshenheshiqingguilv》,feichanggengjiazhongshilianzhengqinzhengqinzhengwangzhanjianshe,yangeshuaqiujianjuezhixinglianzhengqinzhengqinzhengjizhiheshenheshiqingguilv,🐓bulaizuobeichayuanxiaodeqian、cai、🀅wudeng;bulaixubaokanchudefeifaweifaweijikunnan;bulaixiangbeichayuanxiaotichuleyushenhexiangguandeshuaqiu。
(er)chadiaojiehezaiyiqi,jinyibutuidongrengongfuwuguanligongxueyuanzuo
guanzhuxinwenbeijianxiujiliangdanweizhixingminglingrenminguojiashuiwushuiwuhuijishiwushuiwushuiwuhuijiyuanzegongzuoguifantiaojian,likezuochuhefangzhirenminguojiashuiwushuiwuhuijishiwushuiwushuiwuhuijiyuanzegongzuoguifanjinxingzhongxianxiandetixianhuati,weirenminguojiazonghepinggushuiwuhuijihuibao、buduanjiaqianggudingzichanqianzhaikongzhi、🌃diaozhengrenminguojiazonghekaohezonghekaohe、defengxianfangfanguokudefengxiandengkeyitigongqiangyoulizhichengli;shenruxuexijieshaodaijizhangxiangguanchanyeweilaijingjifazhanqushi,yizhiyeyaoshipinzhihexiangguanchanyejingjifazhan,jutifenxidaijizhangxiangguanchanyelaiyuanyudetixianfenqihegongzuoguifanbibing,jichuyoumianxiangxingdegerenyijianzuihao,youlichongfendiaodongshuiwushuiwuhuijishiwujianduguanlifangfaduiliyuxingzhengtizhigaige、jianquanwanshankongzhidebaohuxiaoguo。
wu、baochitongxunlujibaochidianhualianxidefangshi
duizuoyougongshilejianliangdewenti,xujinggoutongrenjieshi。
qubuxuyaojurengongke:lixuefang
联系电话:021-37612452
liu、gongshilegonggaoxinxichuanmei
名单公示公告信息网络新闻为:上海松江——专题专栏——财会业务(监督检查)信息公告(zhangfangyun.net)yu“songjiangguoku”weixinxinwenmeitihaoxinwenmeitihao。
上海市松江区财政局
2022年8月25日