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、查验公司的框选
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𝐆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、常规检查方式
(yi)zhengfubangongshicaiwuxingweizhunzezhiduguanliyunxingwenti
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)jiamengdaizhangbumenzhiyezhi
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、dingqiguanchaqiyeyuzhushoudingqiguanchahuijishixingzhengbangqishixingzhengbangqi
项目编号 |
机关单位名字 |
辅助工具查检会计学科师行政监察所 |
1 |
chengdoushisongjiangqulvhuadaiheshirongjianliju |
hutianyiduanshijianjishishiqingsuo |
2 |
wuhanshisongjiangqurenmenzhenzhengfufangsongjiedaoshequbanshixiaolvchu |
guangzhoutianyoushijishishiyisuo |
3 |
suzhoushisongjiangquxinqiaozhengezurenminzhongyangzhengfu |
nanjingtianbuyihuijishishiwuguanlisuo |
4 |
zhenhuiwangzhankejichuangxin(hangzhou)feichangshiyeyouxiangongside |
kunmingtianyihuierjishigonggongshenjishiwusuo |
5 |
chengdouxinqiaohuijishiwudaijizhangfuwusuo |
xiantianshijifenzhongjishishiyisuo |
6 |
huatucaiwuhuijizixunzhongxin(suzhou)youxiangongsi |
wuhantianyoushihoujishixingzhengjianchasuo |
7 |
shenyangjuanhuigongsicaiwudefuwushouxiangongsi |
foshantianyizhenzijishishiwusuo |
8 |
dianjiang(foshan)deqiyetiexinfuwubuduosi |
tianjintianyoushijishishiyisuo |
四、有关系特殊要求
(yi)yuyidingqijiancha,yangezunshourenwuzuzhijilv
tigaoyingdangxingzhengchususongjiazhiguan,yankeshixingtijianruanjianyuanchengxu,biaozhunhuatijianzuofa,duitijianyiju、xunwenjutiyijianhan、daohuoshixingdengwanchengquanzhenggeguochengtongji。genju《huijihuijifa》ಞdengxiangguanguilvfalvguidinghecaizhengjutijiangangweibiaozhunguifan,tishengxiaolvsheding,baozhangshijishangmingbai、xiangguanxingmingque、zhengrenzhengyanquezao、ruanjianyuanchengxushuyuhefa、wailidingzuiciyudapei,kexingshedingxingzhengchususongchengguan๊zhifaweixian。
changguijianchabaogaozuyingzunzhao《huijixuekeheceshiducuchangguijianchabaogaozuogangweigangweiguilvdebiaozhun》,zhangduzhongshiqilailianjiexiujian,congjinzunzhaolianjieguanlizhiduhechangguijianchabaogaozuogangweigangweiguilvdebiaozhun,duibushangshoudaobeichajicengbumendeqian、cai、wudeng;duibushangyinmanchadaodeweijiweijinanti;duibu𓂃shangxiangbeichajicengbumentidaoyuchangguijianchabaogaobuxiangguandedebiaozhun。
(er)chadiaojiehezaiyiqi,jijituijinhuijihuijicaozuoshiqing
jieshaobeishenhebumenshixingzhenshizhengfujiguanbumencaiwubucaiwubuguizeanquankongzhigongzuozhifajiandujizhiqingkuangfasheng,jishidefabiaoshengminghechulizhenshizhengfujiguanbumencaiwubucaiwubuguizeanquankongzhigongzuozhifajianduji⛄zhizhixingzhongchanshengdexianzhuxiangguanwenti,weizhenshizhengfujiguanbumenzongheanquankongzhicaiwuᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚbubaogaoshu、jinyibujiaqiangziyuanfuzhailvanquankongzhi、gailiangzhenshizhengfujiguanbumenxiaojijiangcheng、fangfanfengxiandecunzaicaizhengyusuanfengxiandecunzaidengjubeizhashichengqi、;shenrujieshaojiamengjizhangzhizaozhiyezhongqingkuang,nulishixianyishizigezhengzhihezhizaozhiyezhongjinzhan,jielujiamengjizhangzhizaozhiyezhongdecunzaidexianzhujiejuemaodunheanquankongzhigongzuozhifajiandujizhichangjianwenti,ruxianyouzhengxingyuwangdezhidaoyijianzuihao,quanmianshulicaiwubucaiwubuzhifajianduduizengjinzhuanxing、wanshananquankongzhidequebaoyongtu。
wu、lianluorenjilianluofangshi
duiyineixinxigongshiqingliangjiedewenti,nengxiangqushoujitongxunluyingxiang。
quguokujuhesuanke:lixuefang
联系电话:021-37612452
liu、gongshijieguoxinxigonggaohulianwangmeiti
信息公告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(wszxd.com)gezhong“songjiangcaizhengting”wodeweixinminzhonghao。
上海市松江区财政局
2022年8月25日