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🍬1🍌0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、paichadanweimingchengdexuanze
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ꦇ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、排查项目
(yi)bumencaiwuyuanzeguanlibanfawanchengqingkuangbaogao
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)xiaoshoushangjizhangxuexiaozhiyeyishizhengxiaolv
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ꦗ”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、quanmianjianxiugongsideyufuzhuqiquanmianjianxiuchunashishiwuxingsuo
数字序号 |
计量单位各称 |
辅助工具观察税务会计从业人员工作所 |
1 |
suzhoushisongjiangqulvhuagongchengheshironggongzuoju |
foshantianyihuierjishishiwusuo |
2 |
guangzhoushisongjiangqurenmenshizhengfufangsongxiandaobanshirenchu |
shenyangtianyoushihoujishishiwuguanlisuo |
3 |
wuhanshisongjiangquxinqiaozhenguominyizhengfu |
hutianyihuijishigonggongzhuanlidailigongsi |
4 |
zhenhuixianshangkexuejishu(chengdou)jiaoshaogongchang |
hutianyizhenzijishixingzhengshenjishiwusuo |
5 |
zhengzhouxinqiaohuijishiwuweishangcaiwudailichanpinsuo |
jinantianyiduanshijianjishishiwusuo |
6 |
huatuqiancaizixun(shenyang)xianzhishiyegongsi |
shenyangtianyiduanshijianjishiyewusuo |
7 |
hangzhoujuanhuijinrongfuwupeixunyouxiandezigongsi |
beijingtianyizhenzijishishiwusuo |
8 |
dianjiang(tianjin)zhizaoyeqiyedefuwuyoujuxiankejiyouxiangongsi |
foshantianyihuijishishiwuguanlisuo |
四、重要性耍求
(yi)anzhaofadingchengxujiance,zunshouyewuzuzhijilvxing
qianghuamuwendibanyiguiyifaxingzhengjiguanjiguanfengxiandianyishi,congjinzhidingyingyongxitongchengxupaichayingyong🍰xitongchengxu,zhiyuepaichaqingkuang,duipaichajielunzenmexie、tingqukanfahan、qianshouzhidingyingyongxitongchengxudengbaochiquandequanguochengjizai。an《caihuifa》dengyixieminshifalvfalvguifanhecaizhengbumenpaichashiqingbiaozhunguifan,zengjinzhiliangshuipingdiaozheng,baozheng shijiqingkuangqing、dingliang꧃fenxizhunquede、kougongquezao、yingyongxitongchengxuhefaxing、zhenglihuichufawanquanzhengque,youjiaodiaozhengxingzhengjiguanjiguanzhifajianchafengxiandian。
chajianzuyingjianshoudixian《caiwuhekaopingduchachajianshiqingjilv》,tebieguanxinqingzhenglianjieqinzhengwangzhanjianshe,yankerenzhenzhi🔯xingqingzhenglianjieqinzhengcuoshihechajianshiqingjilv,buhaoxuexibeichagongsidedeqian、cai、wudeng;buhaosibuchengrenchadaodeweijiwei🌜fadewenti;buhaoxiangbeichagongsideshuaqiuyuchajianjuedingdeshuaqiu。
(er)chadiaojiehezaiyiqi,tuidonghesuanguangongyuanzuoshiqing
tebieguanzhubeipaichajiguandanweizhixingminglingshiyidangdizhengfubucaishuibiaozhunhuaguanlijiangchengzhidushiweiyuanzeyejikaohejizhizhengzhuang,zhijiefashengminghehuanjieshiyidangdizhengfubucaishuibiaozhunhuaguanlijiangchengzhidushiweiyuanzeyejikaohejizhishigongzhong𓃲faxiandezhongyaomaobing,weishiyidangdizhengfubuzhengheqiancaijihuashu、daidongguquanliudongfuzhaibiaozhunhuaguanlijiangchengzhidu、zhenggaishiyidangdizhengfubujixiaoyejikaoheyejikaohe、tifangcaizhengbumenfengxiankongzhidengchushizhashizhichengzhe;jianchiwentidaoxiangjieshaoposjishuiwuweishangdailigaidecanyinxingyexianshizhuangkuang,jinjinweiraozhiyeanꦉquanxingnenghegaidecanyinxingyefazhanqianjing,chengxianposjishuiwuweishangdailigaidecanyinxingyehuichuxiandezhongyaoyudunheyejikaohejizhiqueqian,yaoqiuyouduiyuxingdezhengqiuyijiantiyi,zuohaoyinlingcaishuibiaozhunhuaguanlijiangchengzhidushiducuduiliyugaigedeshizhi、zhubuwanshanbiaozhunhuaguanlijiangchengzhidudejibenbaozhangyiyi。
wu、gaohaoguanxirenjigaohaoguanxixiguan
duiyishangneirongxinxigongshiruguoyiyi,nengxianglianjierenzaocheng。
qucaizhengzhichujucaiwurenyuanke:lixuefang
联系电话:021-37612452
liu、gongshigongsigonggaogongsigonggaowangluoxinwen
公示情况报告公告格式传媒为:上海松江——专题专栏——财会业务(监督检查)信息公告(sydhf.net)baokuo“songjiangcaizhengxing”pengyouquanxiaofeizhehao。
上海市松江区财政局
2022年8月25日