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🗹,𝓡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:
yi、tijianjiguandanweixuanchu
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𓂃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、查验资源
(yi)difangzhengfucaihuiguizeguanlibanfazhixinggongzuoqingkuangfasheng
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)jiamengshuiwudailizhongjiejigoucongyedezhiliang
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、dingqichangguijianchadedanweiyufuzhudingqichangguijianchacaihuishixingzhengjianchasuo
顺序号 |
组织名字大全 |
辅助工具检杳财务人员师事宜所 |
1 |
nanjingshisongjiangqulvhuagongchengheshirongjingyingju |
shanghaitianhuierjishixingzhenghuijishiwusuo |
2 |
xianshishisongjiangquzhongguorenmindangdizhengfufangsongdaoluzuoshichu |
chengdoutianyizhenzijishishiqingsuo |
3 |
zhengzhoushisongjiangquxinqiaozhengezurenminwuzhuangbujigou |
chengdoutianyoushihoujishishiqingsuo |
4 |
zhenhuiwangluoshangkexuejishu(hangzhou)youxiangongsi |
xiantianguohuierjishigonggongzhuanlidailigongsi |
5 |
chengdouxinqiaorengongdaibanjizhangfuwuxingsuo |
xiantianyoushihoujishishiwuguanlisuo |
6 |
huatucaiwuguanlizixun(chengdou)feichangyouxianzerenyouxiangongsi |
wuhantianyoushihoujishigongzuosuo |
7 |
shenzhenjuanhuicaiwuchunatigongfuwuyoujuxianjigou |
jinantianyishijishixingzhengshenjishiwusuo |
8 |
dianjiang(wuhan)shangjiachanpinyouxianzhijigou |
guangzhoutianyiduanshijianjishigongzuosuo |
四、有关的要
(yi)yiguicha,zunshoubangongguize
buduanjiaqiangyizhaofalvzhuanyeguidingxingzhengjiguanguanliguannian,yaoyangeruanjianchengxuliuchengtushenlijianyaoruanjianchengxuliuchengtu,yuanzejianyaoxianxiang,duijianyaolilunyiju、zhengxunxiangfahan、fasongruanjianchengxuliuchengtushenlidengdadaoquanqijianjilushi♔jian。jueding《caiwufa》dengguanlianfalvzhuanyefalvguifanhecaizhengxingjianyaoyunzuoguizhangruanjianchengxu,buduanjiaqianggaozhiliangdebawo,zhuahaokeguanshishiqing、quedinggengzhunque、wuzhengquezao、ruanjianchengxuliuchengtuhefahua、zhiliaopanfaheli,nenggoudebawoxingzhengjiguanguanlishichangjianguanfengxiancunzai。
jianchazuyingyaoyanzunshouguize《caiwuhuijiheceshiduchajianchabenzhizuofengjilvzuofengzuofeng》,feichangzunzhonglianjieqinzhenggoujian,yaoyanzunshouguizelianjieqinzhengfangshihejianchabenzhizuofengjilvzuofengzuofeng,buxushoudaobeichabiaozhundeqian、cai、wudeng;buxufugaikanchu💮deweifaxingweiweifanjilvxianxiang;buxuxiangbeichabiaozhuntigongyujianchabuhuigaibiandexiangyao。
(er)chadiaojieheshiji,jijituijinhuijishiwuguankongzuogongzuo
dianzanbeijinxingjianchaqiyedanweijixuzhixingdangdiquxiangguanbumenbuchunayuanshishixingweibiaozhunnianzhong🃏kaohejizhiyuanyin,yaojishiqiangdiaohejiejuedangdiquxiangguanbumenbuchunayuanshishixingweibiaozhunnianzhongkaohejizhituixingzhongdanshengdemingquefangmian,weidangdiquxiangguanbumenburonghechunagaiqiyebaogao、qieshijiaqiangjinrongzichanwaizhaizhili、wanshandangdiquxiangguanbumenbuxiaojinianzhongkaohe、fangfancuoshibuxuyaoweixianyinsudengdailailehang꧋shichengzhong;shenruqunzhongxuexiweishangchunayuanyijidailigaiqiyeweilaidefazhanqushi,zheliyishizigezhengpinzhihegaiqiyedefazhan,chanshiweishangchunayuanyijidailigaiqiyedoucunzaidemingquezhuyaomaodunhenianzhongkaohejizhichangjianwenti,jichuyouzaochengxingdeyijianshudiaoyancailiao,zuohaoqieshifahuichunayuanshishijiandujianchaduicushigaigedeshizhi、wanshanzhilideyouxiaobaozhangdezuoyong。
wu、lianxurenjilianxufangan
duishangmiandegongshiqingkuangbaogaoruoyouyiyi,xujinggoutongrenchansheng。
qucaizhengzhichujuchengbenhuijike:lixuefang
联系电话:021-37612452
liu、gongshijieguogonggaomobanwangmei
公示公示公示校园媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(vgoplus.com)haiyou“songjiangguoku”xiaochengxumeitihao。
上海市松江区财政局
2022年8月25日