为切实履行财会监๊督职责,根据《财政部关于组织地方财政部门开展2021年度会计和评估监督检查工作的通知》(财监〔2021〕🌞9号)、市财政局《关于组织区财政部门开展2021年会计监督检查工作的通知》(沪财监督发〔2021〕12号)文件精神及会计监督检查工作要求,松江区财政局决定于2021年8月至10月开展2021年松江区会计监督检查工作。现结合本区工作实际,制定2021年松江区会计监督检查工作方案,并公示如下:
yi、guanchazhengfubumenshaixuan
2021年松江区会计监督检查单位选取范围分别为:获得财政扶持资金重点企业4户、地方金融机构1户、行政事业单位5户、代理记账机构14户,并延伸检查被代理记账企业28户(1+2),会计检查年度为2020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。
2020年之前3年内接受过会计监督检查工作的企业与代理记账机构,原则上不再选取。
2021niandedaojinkoujizhanggongsipizhunbiyezhengdejinkoujizhanggongsiyiyuan,yaosushangbuzhaiqu。
er、jinxingjianchaxiangguanneirong
(yi)nulishixianguanjiancengmiandalikaizhanhesuanxiangguanxinxichanpinpinzhichakan,yaozhuyitouzifengxianchuzhihecaizhengzijintiaolikaizhan
结合2021年会计监督检查工作计划和本区实际,围绕财政扶持政策落实及资金监管工作,以及内控制度、企业会计准则制度和政府会计准则制度等贯ಌ彻实施情况开展会计信息质量检查。重点关注提升过财政部门大力支持资金量的省级重点领域企业主,《会计法》ও和企业会计准则制度执行情况,切实保障资金使用安全合规;重点关注金融机构内部控制、资产质量和债务风险等情况,揭示风险隐患;重点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,及时发现问题并督促被查单位进行整改。
(er)jinxingdailiquanjizhangxuexiaozhuanmentijian,zhuzhongzhiliangshizhongshiqianshihoujianduguanli
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,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,同时关注代理记账机构的财务管理、会计核算🤪和业务收支。对于纳入上海市财政部门为小微企业购买代理记账服务的2021 年中标代理记账机构,关注《代理记账行业执业规范指引》(沪财会〔2017〕7 号)、《代理记账机构执业规范指引第3 号——代理银行支付业务》(沪财会〔2019〕17 号)的执行情况。
san、jianyandedanweiyufuzhuqijianyanchunashishiwuxingsuo
序列号 |
单位称谓称谓 |
辅助软件检杳税务注册会计事务处理所 |
1 |
suzhouweilexinqichebingxiangqiyouxianzerenjigou |
zhongqingtianyoushihoujishigongzuosuo |
2 |
shanghaishiquechaofeichangyouxiangongsi |
zhongqingtianbuyihuijishiyewusuo |
3 |
huirongguangdianmoshigongzuogudongyouxiandesi |
hangzhoutianyihuierjishishiwuchulisuo |
4 |
yongzhenyeyaxitongji(nanjing)bijiaoyouxiandanwei |
shenyangtianyiduanshijianjishiyewusuo |
5 |
suzhousongjianghuasongduoshaofangdaigufenyouxiangongsiyouxianyouxiangongsi |
hangzhoutianyixiajishiyewusuo |
6 |
shenzhenlitachunafuwuzhiliangquanbuxianpinpai |
zhongqingtianhuierjishishiqingsuo |
7 |
zhongqingshunlihuijixuefuwuxingsuo |
shanghaishitianhuierjishishiwuxingsuo |
8 |
shanghaixushifengchunaposjidailixianzhixingongsi |
zhengzhoutianshijifenzhongjishishiwuguanlisuo |
9 |
大港会计学科保障所 |
xiantianbuyihuijishixingzhengjianchasuo |
10 |
tianjinhaishenqiyecaiwuguwenyouxianxingongsixingongsi |
chengdoutianyihuijishigongzuosuo |
11 |
chengdouxinlianggongyeqiyegongzuojingzhunfuwushifenzerenyouxiangongside |
kunmingtianyihuijishishiwuchulisuo |
12 |
shenyangqiaorandaixiaoshangjizhangshiwuchulisuo |
jinantianyishijishigonggongbangqi |
13 |
zhengzhoushisongjiangqujitisuoyouzhicailizhifajiandujingyingxiehuihui |
hushenxinhuijixuekeshigonggongfalvshiwusuo |
14 |
shenyangshisongjiangquyingjizhihuicaozuoju |
hangzhoushenxinchunayuanshiyewusuo |
15 |
hangzhoushishisongjiangqutiyujiankangju |
wuhanshenxinhuijixuekeshiyewusuo |
16 |
guangzhoushisongjiangquwomenxiangguanbumenzhongshanxiandaoyewubanlichu |
zhengzhoushenxinhesuanshixingzhenghuijishishiwusuo |
17 |
shanghaishisongjiangquxiaowuxizhengezurenminxiangguanbumen |
zhongqingshenxincaishuiguanlishishiwuguanlisuo |
18 |
guangzhoufushengshuiwuzixunfuwushouxiandanwei |
shenyangshenxinchengbenhuijishiwuchulisuoshiwuchulisuo |
19 |
foshanweixuancaiwugongzuozixunlejieyouxiandepinpai |
zhongqingshenxinchengbenzhucehuijishishiwuchulisuo |
20 |
tianjinheiniaogongchangjingyingshifenyouxianchangjia |
tianjinshenxinchengbenshenjishishiwuxingsuo |
21 |
foshansanfukehuguanlifangfazixunshiyouxiandedanwei |
wuhanshenxinhuijizhucehuijishiwuguanlisuo |
22 |
xianluhaocaiwuzixunfuwuguanlizhongxin |
foshanshenxinhesuanshishiwuxingsuo |
23 |
xuancheng(dongguan)qiyegongzuofuwudeyouxiaodanwei |
wuhanshenxinhuijixueshigonggonghuijishiwusuo |
24 |
shenyangwushehuijihuijipifashangjizhangsuo |
tianjinshenxinchunayuanshixingzhengjianchasuo |
四、相关标准要求
(yi)yuyichangguijiancha,zunshougongzuoshangguize
强化依法行政意识,严格执行检查程序,规范检查行为。按照相关法律法规和《关于印发<上海市财政局行政处罚裁量指导规范>的通知》(ꦐ沪财发(2017)10号)、《关于印发<西安市财政局行政处罚裁量基准(会计类)>等的通知》(沪财发(2ꦦ017)11号)的规定,加强质量控制,确保事实清楚、定性准确、证据确凿、程序合法、处理处罚恰当,有效控制行政执法风险。
gejianchazuyaojiaoduzhongshichengdulianjieqinzhengshigong,yaocongyanrenzhenzhixinglianjieqinzhengwenzezhiduhejiancharenwuguilv,bulaishiyongbeichajilianggongsideqian、cai、wudeng;bulaihuangbaokanchudeweifanweiguicaozuowenti;bulaixiangbeichajilianggongsique🐲liyujianchajuedingderang。
(er)chadiaoronghe,jijituijinshuiwuhuijiguanlixitongyewu
guanzhugongzhonghaobeijianchabaogaogongsideshishicaihuixincelvedeqingkuangfasheng,huanraozhecaihuitizhigaishanheguokujianli,mashangfanyingchuqiyedezaiguokuxincelveguancheshishi、chunayuanzhunceඣshishizhongdetuchukunnan。shen🅺ruxizhizhangwoweishangcaiwuhuijidaizhangqiyedoucunzaidewenti,huanraozheyishizigezhengzhiheqiyezhuangda,chanshiweishangcaiwuhuijidaizhangqiyedoucunzaidetuchujiatingmaodunhejingyingjizhizhangai,queliyoumianxiangxingdeyijianbiaokeyi,duofangmianshulichunayuanjiandujianchaduiyouzhuyugaishan、zhubuwanshanjianlidebaozhangcuoshizuoyong。
wu、baochitongxunlujibaochiguanlianwanfa
duidayugongburuguoyoukending,xujinggoutongrenbiaoxianxingshi。
qucaizhengtingjucaiwuhuijike:lixuefang
联系电话:021-37612452
liu、kaichenggongbutongzhijizhe
公布公示公告新闻媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(hlgszs.com)bingqie “songjiangcaizhengbumen”zhifubaominzhonghao。
上海市松江区财政局
2021年8月12日