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𓆉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:
yi、jinxingjianchachangjiazhaiqu
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ꦕ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、审核资源
(yi)dangdizhengfuchunayuanyuanzexitongxiadazhuangtai
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𒆙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)yijijizhanggongsidaikuanjigouzhiyezigepinzhi
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、chajiandanweimingchengyufuzhuchajianhuijixuekeshishiyisuo
顺序号 |
政府部门明称 |
輔助检查报告会计业务师事务处理所 |
1 |
wuhanshisongjiangqujingguanheshirongguankongju |
chengdoutianyishijishiyewusuo |
2 |
shenzhenshisongjiangquguominxiangguanbumenfangsongjiebianchushichu |
dongguantianguohuierjishixingzhengjianchasuo |
3 |
guangzhoushisongjiangquxinqiaozhendajiarenminwuzhuangbu |
beijingtianyizhenzijishishiwusuo |
4 |
zhenhuizaixianwangluo(guangzhou)juxianchangjia |
shanghaishitianyoushijishishiwusuo |
5 |
dongguanxinqiaocaihuijingxiaojizhanggongzuosuo |
guangzhoutianyihuijishixingzhengfalvshiwusuo |
6 |
huatushuiwuzixunzhongxin(shanghaishi)shouxianjituangongsi |
foshantianyishijishishiwuchulisuo |
7 |
dongguanjuanhuicaiwuguanlifuwuxiangmushiyouxiandegongchang |
xiantianyixiajishishiwuchulisuo |
8 |
dianjiang(zhengzhou)wosiqiyetigongfuwuyouxiaowosi |
shenyangtianyishijishigongzuosuo |
四、对应规范
(yi)yiguijiance,jianshoudixianrenwuzuzhijilvxing
zengqiangshoufaxingzhengchuxinganquanfengxianyishi,yangezhengquelianjiequanmianquan🍒mianjianxiuxitongruanjian,zhengquequanmianquanmianjianxiufanzuixingwei,duiquanmianquanmianjianxiudaan、tingqujianyihan、youjisongdalianjiedengshixianmubiaoquanfangshijilushijian。ruguogenju《chunayuanfa》dengshejidaofalvfaguidaquanbiaozhunfaguibiaozhunhecaizhengbumenquanmianquanmianjianxiubenzhigongzuozhidaoshu,qianghuaxiaoguonenggoucaozong,weilequebaoshijishanglejie、dingxingfenxizuizhunque、chuguizhengjuquezao、xitongruanjianfading、zhenglichufenlianghao,nenggounenggoucaozongxingzhengchuxingchengguanzhifaanquanfengxian。
chajianzuyingjianshoudixian《huijixuehegupingjianchachajiandeyunzhuanguize》,feichangzhuyilianjiejianzao,yanjinyangezhixinglianjiezhidudezhongyaoxinghechajiandeyunzhuanguize,༒bukeyichengshoubeichagongsideqian、cai、wudeng𝄹;bukeyihuangbaochamingdeweifaluanjifeifaguzhang;bukeyixiangbeichagongsitandaoyuchajianbuxiangganderang。
(er)chadiaoqiehe,yinlingcaishuikongzhikongzhigongzuode
qinglaibeichajiliangdanweishenliguojiajiguanshuiwucaiwuhuijishizhuncexitongqingkuangxia,jinkuaidafuhejiejuefangfaguojiajiguanshuiwucaiwuhuijishizhuncexitongshishizhonghuichuxiandetuxianfangmian,weiguojiajiguanzonghepinggucaiwuchunabaogaomoban、zhuahaozichantouzizichanfuzhaijianligongzuo、gailiangguojiajiguanjixiaokaopingjiangcheng、yifangcaizhengxingkenengxingdengjiyujiangudezhicheng;shenru𒈔xizhishuxijiamengjinkoudaizhanggongsihulianwangdezhizaoxingyejuyouwenti,weiraozhe zhiyeyishizhengchanpinhehulianwangdezhizaoxingyefa🍷zhanqushi,chanshujiamengjinkoudaizhanggongsihulianwangdezhizaoxingyejuyoudetuxianduilihexitongtongbing,tichuzheyouduiyuxingdejutiyijianzuihaoshi,duofangmianjifashuiwucaiwuhuijishijinxingjianduduicuijingaicao、wanshanjianligongzuodebaohuzuoyong。
wu、lianxiqilairenjilianxiqilaicuoshi
duishangwenganbukaochayugaoruguofaxianningwen,youquanguanxirentousu。
qucaizhengtingjuhuijihuijike:lixuefang
联系电话:021-37612452
liu、xinxigongshixinxigonggaowangmei
信息公示发布公告媒介渠道为:上海松江——专题专栏——财会业务(监督检查)信息公告(hlgszs.com)huozhe“songjiangcaizhengju”wodeweixingukehao。
上海市松江区财政局
2022年8月25日