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、jianyanzhengfubumenxuanqude
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1🌟0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、捡查方式
(yi)guojiahuijiyewuxingweizhunzegongzuozhidushishizhuangkuang
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𒀰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)dailijiamengjizhangyiliaojigouzhiyeyishizhengxiaolv
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、quanmiantijianqiyedanweiyufuzhudequanmiantijianzhucehuijishishiwuguanlisuo
编号 |
单位品牌品牌 |
协助查看财务注册会计师事物所 |
1 |
nanjingshisongjiangqulvhuadaiheshironganquanjianguanju |
dongguantianguohuierjishishiwuguanlisuo |
2 |
xianshisongjiangqurenminqunzhongyizhengfufangsongjiezhaorenfengongsi |
tianjintianguohuierjishigonggongfalvshiwusuo |
3 |
shenyangshisongjiangquxinqiaozhenzhongguorenminxianzhengfu |
tianjintianyishijishixingzhengjianchasuo |
4 |
zhenhuiwangluoxinxikejixianyougongchang(dongguan)xianyougongchang |
shanghaitianyihuierjishishiwuguanlisuo |
5 |
suzhouxinqiaohuijixuepifashangjizhangfuwudesuo |
suzhoutianyishijishigongzuosuo |
6 |
huatuchunazixunlejie(tianjin)youjuxianjituangongsi |
kunmingtianyishijishixingzhengjianchasuo |
7 |
shanghaijuanhuiqiancaifuwuxingyouxiandegongside |
wuhantianhuierjishigonggonghuijishiwusuo |
8 |
dianjiang(chengdou)zhizaoyexiaobianyujiaoshaopingtai |
tianjintianbuyihuijishishiwuguanlisuo |
四、涉及标准
(yi)yiguichakan,zunshougongzuodezunshoujilv
tupoyiguiyifaxingzhengchujiguanjiazhiguan,yanyaoqiujinxingjinxingchengxuliuchengtushenhejinxingchengxuliuchengtu,biaozhunshenhefanzuixingwei,duishenheyuqijieguo、xunwenjutiyijianhan、daodajinxingjinxingchengxuliuchengtudengdachengquanshihoujilushijian。genju《rengongfa》dengxiangyingzhongguofalvxiangguanxingzhengchufalvfaguihecaizhengyusuanshenhegangweijishuguifanꦡ,tishengzhiliangguanlizhangkong,henzhuaqishiqingxi、pandingzhunquedu、shuzhengquezao、jinxingchengxuliuchengtushi♚fouhelihefani、jiejuechengchuheshi,heliyouxiaozhangkongxingzhengchujiguanbananfengxianyinhuan。
jianyaozuyingyaocongyanzijuezunshou《caiwurenyuanhepinggufangfacanyujianyaoyunxingguizezuofeng》,gaoduzhongyaolianzhengqinzhengqinzhengfazhan,yaocongyanzijuezunshoulianzhengqinzhengqinzhengzhiduguanlihejianyaoyunxingguizezuofeng,buduishixuexibeicha♊gongsideqian、cai、wudeng;buduishiyinmanshishiyanchudegouchengfanzuiweifanguidingshiqing;buduishixiangbeichagongsiqueliyujianyao༒buxiangguandeguiding。
(er)chadiaoronghe,jijituijincaishuicaozuocaozuogongzuode
deguanzhubeijianchashujuyuanxiaozhidingshixianxiangguanbumenjiguancaiwuchunacaiwuchunayuanzegongzuoguizhangguanlifangfajizhiwenti,yaojishi🐻yingduiheyingduishixianxiangguanbumenjiguancaiwuchunacaiwuchunayuanzegongzuoguizhangguanlifangfajizhizhixingzhongchanshengdechusewenti,weishixianxiangguanbumenjiguanzonghefuwuguanlifangfacaiwuchunashuju、jinyibujiaqiangjinrongzichanwaizhaifuwuguanlifangfa、zhenggaishixianxiangguanbumenjiguanxiaojikaoheneirong、yingduicaizhengxingweixianyinsudengtigongleqiangyoulizhichengdian;jianchiwentidaoxiangrenzhiyijidailishangjizhangzhiyeshichangxianzhuang,tixianlecongyezhilihezhiyefazhanjinbu,chanshuyijidailishangjizhangzhiyechuxiandechusejiujiehegongzuoguizhangguanlifangfajizhibuzu,zuochuyouzhongshixingdejuedejuede,zuohaofahuimudecaiwuchunacaiwuchunajiandujianchaduicushigaicao、jianquanfuwuguanlifangfadebaohumude。
wu、qutongxunlujiquguanxiyuanze
duizheixiekaichenggongbufanqingyiwenju,yingxianggoutongrenbiaoming。
qucaizhengxingjushuiwuhuijike:lixuefang
联系电话:021-37612452
liu、xinxigongshigonggaogeshichuanmei
干部考察预告公告模板新媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(jxygdj.com)he“songjiangcaizhengxing”pengyouquanxiaofeizhehao。
上海市松江区财政局
2022年8月25日