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2ꩲ022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:
一、檢查廠家排序
2022年松江區會計監督檢查單位選取范圍分別為:行𝓰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ꦦ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,原則上不選取。
er、changguijianchawangzhanneirong
(yi)bumencaiwuhuijizhunzejiangchengzhiduzhidingxianxiang
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)dailijizhanggouzaozhiyezigepinzhi
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、jianyaodedanweiyuyindaojianyaohuijixuekeshixingzhengzhuanlidailigongsi
號碼 |
廠家種類 |
外掛查看會計學師行政各種事務所 |
1 |
wuhanshisongjiangqulvhuagongchengheshirongfangfaju |
kunmingtianyiduanshijianjishigonggonggezhongshiwusuo |
2 |
suzhoushisongjiangqurenminqunzhongxiangguanbumenfangsongshequjuweihuizhaorenfuwuchu |
zhengzhoutianyoushijishigongzuosuo |
3 |
shenyangshisongjiangquxinqiaozhenshiminzhengfujigou |
shenzhentianyixiajishigongzuosuo |
4 |
zhenhuiwangluzidonghua(kunming)youxianmaoyiyouxiangongsimaoyiyouxiangongsi |
shanghaishitianyishijishishiwuchulisuo |
5 |
kunmingxinqiaocaishuiguanlidailifeijizhangfuwubaozhangsuo |
hutianyiduanshijianjishishiwuguanlisuo |
6 |
huatuzhangwulejiehezixun(tianjin)youxianzhidechangjia |
shenyangtianyiduanshijianjishishiqingsuo |
7 |
guangzhoujuanhuijinrongdefuwubuzuxingongsi |
foshantianyixiajishigongzuosuo |
8 |
dianjiang(zhengzhou)deqiyedefuwushiyouxiandejigou |
nanjingtianhuierjishishiwuxingsuo |
四、有關系規定要求
(yi)anzhaofadingchengxuzhenduan,yangezunshoucaozuozunshoujilv
qianghuamuwendibanyizhaofalvguidingguidingxingzhengsusongjiguanfajue,xuyangejinxingguanchachengdu,yaoqiuguanchabiaoxian,duiguancha💖lunzheng、zhengdezhengxunyijianhan、songdaojinxingdengbaochiquanqijiandejilu。anzhuang《💃chunafa》dengxiangguanlianfalvguidingtiaolihecaizhengtingguanchadegongzuogongcheng,jinyibuqianghuazhiguanyongguanli,henzhuakeguankanbuqingchu、mingquemingque、neirongquezao、chengduhegui、chuzhichuliqiadaohaochu,guanyongguanyongguanlixingzhengsusongjiguanchengguanzhifafengxiankongzhi。
jiancezuyingjianshoudixian《chengbenhuijihegupingcanyujianceshiqingzunshouguizezuzhijilv》,feichangqieshizuohaoqingzhenglianjiedajian,xuzijuezunshouguizeqingzhenglianjieguanlizhihejian🉐ceshiqingzunshouguizezu꧙zhijilv,buduidedaobeichazuzhideqian、cai、wudeng;buduiyinmankanchudefanzuiweifawenti;buduixiangbeichazuzhitigong yujianceyouguanderang。
(er)chadiaojieheqilai,tuizhuhuijixuekefangfagongzuozhong
deguanzhubeiquanmianjianchaqishiyedanweizhixingminglingshixianrenminzhengfujiguancaihuifaguijiangchenghuiyiguizhangzhidushiqing,zhijiehuiduiheyingduishixianrenminzhengfujiguancaihuifaguijiangchenghuiyiguizhangzhiduzhidingyigezhongchuxiandetuchuyiwen,🌜weishixianrenminzhengfujiguanzonghepingguzijinjutiyijianshu、zhuahaogudingzichanzhaiwuchuli、zhenggaishixianrenminzhengfujiguanjixiaopingjiakaohebiao、yufangminzhengweixianyinsudengzuoweizhashichengzhong;shenruqianchuxiangxilejiepifashangjizhangzhegedexingyezhongqingkuang,xujinjinweiraozhiyezigepinzhihezhegedexingyezhongweilaifazhan,fanyingpifashangjizhangzhegedexingyezhongchuxiandetuchuzhengyihejiangchenghuiyiguizhangzhiduquexianbaogao,tijiaoyouzhongyaoxingxingdejutiyijianzuihaoshi,youxiaochongfendebiaoxiancaihuijiankonggong♍nengduilicujigougaige、riyiwanshanchulidebaozhangjizhidezuoyong。
wu、lianjierenjilianjiexiguan
duizhishanggongshilejianliangwenti,keyixianglianxirenfanyingle。
qucaizhengyusuanjuchunake:lixuefang
聯系電話:021-37612452
liu、ganbukaochayugaotongzhigonggaowangmei
公布通告記者為:上海松江——專題專欄——財會業務(監督檢查)信息公告(tatunghomelift.com)huoshi“songjiangcaizhengyusuan”weixinpengyouquandaxueshengxiaofeiquntihao。
上海市松江區財政局
2022年8月25日