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、查的单位选择
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1💟0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2022𒊎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、定期检查內容
(yi)zhengfujigouchunahuijizhunzeguanlijizhilaizhixingqingkuang
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;部门决算和政ᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚ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)diqucaiwuwaibaodanweizhiyexiaolv
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ꦑ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、quanmianjianchaqiyedanweiyufuzhugongjuquanmianjianchahuijixueshishiwuchulisuo
项目编号 |
公司名稱 |
外挂捡查成本会计人员行政邦企 |
1 |
nanjingshisongjiangqulvhuayuanlinheshirongguanlixitongju |
guangzhoutianyihuierjishishiwusuo |
2 |
foshanshisongjiangqugongminxianzhengfufangsongdaoluchushichu |
jinantianshijifenzhongjishishiqingsuo |
3 |
jinanshisongjiangquxinqiaozhenrengenyizhengfu |
wuhantianyixiajishigonggongshenjishiwusuo |
4 |
zhenhuiweixinwangluokexuejishu(xian)youxianzhipingtai |
zhengzhoutianyihuierjishishiwuxingsuo |
5 |
shanghaixinqiaochunayuanjingxiaojizhangfuwusuo |
hangzhoutianyixiajishiyewusuo |
6 |
huatucaiwuchunazixun(suzhou)feichangyouxianwosi |
foshantianyoushihoujishiyewusuo |
7 |
guangzhoujuanhuicaiwuhuijibaozhangfeichangyouxianwosi |
tianjintianyihuijishigongzuosuo |
8 |
dianjiang(chengdou)danweianquanfuwubuzuzongbu |
shanghaitianyihuijishigonggongshenjishiwusuo |
四、一些规定
(yi)congyanchangguijiancha,yangezunshoubenzhigongzuoguilv
shengjiyifabanshicaizhengguanliziwoyishi,feichangyangexiadachakanruanjian,biaozhunhuachakanfangshi,duichakanmude、zhengxunyewujianyihan、dafuxiadadengmanzuquanjutibuzhoujianzheng。jiasheanzhao《huijixuefa》dengxiangguanneirongzhongguofalvtiaoliheminzhengchakanyewujishuguicheng,zuohaofuwuzhiliangjianguan,quebaoanquanshijimohubuqing、dingxing🍨fenximingque、cailiaoquezao、ruanjianbeifalvrenke、zhili zhuizelianghao,youxiaolvdiaokongcaizhengguanlijiaotongzhifafenxian。
quanmianjichazuyingjianshoudixian《hesuanhejiandingjianchaquanmianquanmianzhenduangongzuodeguize》,degaoduyaozhongshilianjiesheji,yanjinzunxunlianjiefangshiheඣquanmian𒀰quanmianzhenduangongzuodeguize,duibushangchengshoubeichajiliangyuanxiaodeqian、cai、wudeng;duibushangmanbaochayoudefeifaweifaguzhang ;duibushangxiangbeichajiliangyuanxiaotigongyuquanmianquanmianzhenduanbuhuigaibiandexuqiu。
(er)chadiaozonghe,yinlingchengbenhuijiweihugongzuorenwu
muguangbeijianchacanyinyelingyulvxingzhenzhengfubujiguanbangongshijinronghuijixuekexuexingweitiaolicaozuojizhiqingkuangqingဣkuanghuibao,zhijiefashengminghegaishanzhenzhengfubujiguanbangongshijinronghuijixuekexuexingweitiaolicaozuojizhishixingzhonghuichuxiandezhongdiandewenti,weizhenzhengfubujiguanbangongshibiaozhunhuajinrongqingkuanghuibao、jinyibutigaozijinwaizhaicaozuo、wentijiejuezhenzhengfubujiguanbangongshijixiaokaopingkaohefangshi、fangfancuoshicaizhengbumendefengxiandengdailaileqiangyoulizhichengjia;gengjiashenruzhangwodaijizhangcanyinyelingyucanyinyeqianjing,weiraozhezhiyeyishizhengpinzhihecanyinyelingyuweilaifazhan,chanmingdaijizhangcanyinyelingyuzhangqi♏cunzaidezhongdianjiatingmaodunhecaozuojizhiyixiequexian,jichuyoumianxiangxingdegaijincuoshigaijincuoshi,jiayiqidaojinronghuijixuekexueducuduiyouzhuyuchuangxin、jianlijianquancaozuodezhiliangbaozhangxiaoguo。
wu、lianxurenjilianxuxingwei
duishangmiandegonggaojiaruyiwenju,nengxianggoutongrenfankui。
quminzhengjuhuijiyewuke:lixuefang
联系电话:021-37612452
liu、gongshiwangtongzhizhuliumeiti
公示网信息公告新媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(detaokeji.com)baokuo“songjiangminzheng”weixinweixingongconghao。
上海市松江区财政局
2022年8月25日