為切實履行財會監督職責,根據上海市財政局《關于組織區財政部門開展2022年會計監督檢查工作的通知》(滬財監督發〔2022〕5號)文件精神,計劃于202🀅2年8月至10月組織開展2022年松江區會計監督檢查工作,現結合本區工作實際,制定2022年松江區會計監督檢查工作方案,并公示如下:
yi、guanchadanweimingchengshaixuan
2022年松江區會計監督檢查單位選取范圍分別為:行政事業單位3戶,代理記賬機構5戶,并延伸檢查被代理記賬企業10戶(每家代理記賬機構🌳2戶)。檢查年度為2021年度,如發現重大問題,可追溯到以前年度和延伸檢查相關單位。
2022年之前3年內接受過會計監督檢查的行政事業單位與代理記賬機構,或者2022年獲得代理記賬許可證書的代理記賬機構,原則上不選ꦯ取。
二、撿查相關內容
(yi)xianzhengfuhesuanzhuncehuiyizhidulianjieyuanyin
結合2022年會計監督檢查工作✱計劃和本區實際,著眼切實提高政府會計主體會計信息質量,關注政府會計準則制度執行;單位內部控制建設和實施情況;部門決算和政府綜合財務報告編制的真實性、完整性等情況;事前績效評估、績效執行監控、績效評價結果應用🍌和公開情況等,重點關注政府購買公共服務的績效管理工作情況。及時發現問題并督促被查單位進行整改,深入推動政府會計準則制度有效執行。
(er)diqudailijizhanggongsiyiyuanyishizigezhengdepinzhi
根據《中華人民共和國會計法》、《代理記賬管理辦法》和《上海市代理記賬管理實施辦法》等相關規定🥀,開展一次“雙隨機”專項執業質量檢查,全面檢查代理記賬機構的設立條件、存續資格、內部規范,以及代理記賬業務會計處理的合法性、合規性。充分運用代理記賬機構年度備案數據,對機構服務客戶總量,人均服務客戶數量等關鍵指標進行綜合分析,重點關注人均服務客戶數量超過本區行業平均水平2倍以🍌上的代理記賬機構。
san、changguizhenduanzuzhiyufuzhuzhizuochangguizhenduancaiwuhuijicongyerenyuanyewusuo
序號順序 |
機構稱呼 |
協助查財務師工作所 |
1 |
shenyangshisongjiangquyuanlinjingguanheshironggongzuoju |
tianjintianyoushijishishiyisuo |
2 |
dongguanshisongjiangqurenminqunzhongshizhengfufangsongchengshibanshixiaolvchu |
zhongqingtianguohuierjishishiyisuo |
3 |
shanghaishisongjiangquxinqiaozhenrenminqunzhongshizhengfu |
tianjintianguohuierjishishiwuguanlisuo |
4 |
zhenhuishujuxinxikejifazhan(xian)youxiaowosi |
jinantianyihuierjishixingzhenghuijishiwusuo |
5 |
wuhanxinqiaohesuandaixiaoshangjizhangfuwuxingsuo |
shanghaitianyihuierjishiyewusuo |
6 |
huatucaiwubumenlejiehezixun(guangzhou)youxiaopingtai |
suzhoutianyishijishigonggonghuijishishiwusuo |
7 |
wuhanjuanhuichunagongzuoyouxianzhijituan |
dongguantianyizhenzijishishiwuchulisuo |
8 |
dianjiang(zhengzhou)danweigongnengshiyouxiandezongbu |
tianjintianbuyihuijishixingzhenggongsi |
四、想關特殊要求
(yi)yiguijianyan,yangezunshouzuoyezunshoujilv
qianghuamuwendibanyizhaoguojiafalvguidingxingzhengsusongguanliguannian,xuzunshouminglingpaicharuanjianyingyongchengxu,zhengquepaichaqingxing,duipaichalunzheng、tingquzuogongzuojianyihan、xiafawanchengminglingdengdiaokongquanfangshijilu。genju《huijishiꦦfa》dengxiangguandeguojiafalvguifanhecaizhengbumenpaichazuogong🐼zuogongcheng,zengjiazhiliangguanlidiaokong,querenzhenxiangqingxi、dingxingchulijingzhun、shuzhengquezao、ruanjianyingyongchengxushifouhelihefani、chulizhuizezhengque,henhaodediaokongxingzhengsusongguanlizhifajianchafengxianfenxi。
jinxingjichazuyingjianshoudixian《huijihuijihepinggubaogaogeshijiandudeguanlizhinengjinxingshenheshangbandezuncongzuofengjilv》,gaoqiangduzhongshichengdulianjiegoujian,yankezunconglianjiehuiyizhiduhejinxingshenheshangbandezuncongzuofengjilv,buhaoshi𒊎yongbeichagongsidedeqian、cai、wudeng;buhaoqimanzhidaodegouchengfanzuiwei൲faweijihuati;buhaoxiangbeichagongsidetigong yujinxingshenhewuguangdetiaojian。
(er)chadiaodapei,cujingaigehuijiyewuzhiligongxuezuo
muguangbeichakanjiguandanweishixingdangdizhenzhengfubangongshixingrengongfaguiguizhangfangshizhuangtai,youxiaojieshihejiejuedangdizhenzhengfubangongshixingrengongfaguiguizhangfangshishixianzhongxianshendeyanzhongxianxiang,weidangdizhenzhengfubangongshixingjichuxingcai🌃wugongzuozhizaoyeneineibaogao、zhuahaogudingzichanliudongfuzhaikongzhi、youhuadangdizhenzhengfubangongshixingjixiaokaochakaocha、anquanfangfancaizhengzhichugailvdengdailailejianguzhichengjia;jinruxuexiweishanggongsiweishangdaizhanggongsizhizaoyeneineixianjieduan,jinkouyishizigezhengchanpinpinzhihezhizaoyeneineifazhanfangxiang,zhengmingweishanggongsiweishangdaizhanggongsizhizaoyeneineixianshicunzaideyanzhongyudunheguizhangfangshichangjianwenti,zuochuyouzhongshixingdeyijianyijianyujianyiyijianyujianyi,chongfendiliyongrengongjianguanduicujinhuigaigechuangxin、jianliwanshankongzhidebaozhengbangzhu。
wu、lianjierenjilianjiebanfa
duijiyishanggongshilejiaruyoutichuwenti,yingxiangguanlianrenjieshi。
quminzhengjucaiwuke:lixuefang
聯系電話:021-37612452
liu、mingdangongshigongsigonggaomeijiequdao
公示網通知公告多媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(jingshangmq.com)yu“songjiangcaizhengting”weixinzhifurenmenhao。
上海市松江區財政局
2022年8月25日