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,൲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、shenhegongzuodanweitiaoxuan
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年内接受过会计监督检查的行政事业单位与代理记账机构,或者2꧟022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、查检信息内容
(yi)zhengfujiguanhuijishishouzeguanlizhijixuzhixingwenti
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)dailiquanjizhangshebeiyishizigezhengzhi
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꧑,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、jianxiuxingyeyuwaiguajianxiuhuijixueshishiwuxingsuo
序号顺序 |
行业称呼 |
辅助器检测会计师事务处理所师事务处理所 |
1 |
zhengzhoushisongjiangqujingguanheshirongjingyingju |
shenzhentianyihuijishixingzhenghuijishiwusuo |
2 |
beijingshisongjiangqudajiaxianzhengfufangsongshequbanshirenchu |
hangzhoutianbuyihuijishishiwusuo |
3 |
beijingshisongjiangquxinqiaozhenshiminzhengfujiguan |
beijingtianyoushijishigonggongbangqi |
4 |
zhenhuixitongchuangxinkeji(suzhou)youxianzhigongchang |
shanghaitianhuierjishishiqingsuo |
5 |
guangzhouxinqiaochengbenhuijiweishangshuiwudailifuwupeixunsuo |
tianjintianbuyihuijishishiwuxingsuo |
6 |
huatucaishuizhixun(tianjin)youxiangongsigongsi |
chengdoutianyihuijishishiqingsuo |
7 |
xianjuanhuicaifufuwudeyouxiandejigou |
zhongqingtianyiduanshijianjishixingzhengshenjishiwusuo |
8 |
dianjiang(chengdou)changjiafuwudefeichangyouxiandagongsi |
shenyangtianshijifenzhongjishiyewusuo |
四、有关于符合要求
(yi)congyanquanmianjiancha,jianshoudixiangongzuoshangjilv
jinxingqianghuashoufazhengfubumensixiang,yangedelaishixingchakanziyingyongchengxu,jishuguifanchakangerenxingwei,duichakanbaogaodegeshi、xunwenyijianshu☂han、xiafalaishixingdengmanzuquanjinchengshoulu。keyiyizhao《hesuanfa》dengxiangguanlianguoneidefalvfalvguifanhecaiwuchakanyunxingbiaozhunguifan,jinyibuqianghuazhilizhangwo,weilebaozhengshiqingmohu、dingxingchulijiaozhun、neirongquezao、ziyingyongchengxuyunxu、chulichuliwanquanzhengque,helizhangwozhengfubumenzhifajianduweihaixing。
chayanzuyingkeshou《shuiwuhuijihefengxianpingguduchachayanrenwuzijuezunshouzuzhijilv》,tebiezunzhonglianjiexiangmujianshe,yangezhixingzijuezunshoulianjiewenzezhiduhechayanrenwuzijuezunshouzuzhijilv,buhaoshiyongbeichajigoudeqian、cai、wudeng;buhaomanzheyaochudeweifa🃏luanjiweifawenti;buhaoxiangbeichajigoutiqiyuchayanbuxiangguandeguifan。
(er)chadiaozonghe,tuizhuchunafangfagongzuozhong
zhuzhongbeishenhechangjialianjiexiangguanbumenbujigoujigoushuiwuhuijixueshiwushouzekaohefanganjizhiqingkuangfasheng,zhijieqiangdiaohehuanjiexiangguanbumenbujigoujigoushuiwuhuijixueshiwushouzekaohefanganjizhishigongzhongchuxiandechuseguzhang,weixiangguanbumenbujigoujigouzonghepinggucaiwuhuijixuetongzhidan、jinyibujiaqiangguquanzhaiwugongzuo、gaijinkeyixiangguanbumenbujigoujigouxiaojikaohefangan、fanghucaizhengbumenanquanyinhuandengtigongshuꦆjuhangshizhichili;shenrudelejiedaojingxiaojizhangfuwuyezhuangkuang,xujinjinweiraozhiyechanpinzhilianghefuwuyezhuangda,lunshujingxiaojizhangfuwuyezhangqicunzaidechusejiatingmaodunhekaohefanganjizhizhangai,tigong youzhongshixingdegongzuokeyikeyi,jiayishulishuiwuhuijixueshiwujinxingjianduduishidebiange、riyiwanshangongzuodejibenbaozhangxiaoguo。
wu、lianluorenjilianluoyuanze
duijiyishangmingdangongshiruguoyoudewenti,keyixiangguanlianrentousu。
qucaizhengzhichujuchunayuanke:lixuefang
联系电话:021-37612452
liu、xinxigongshigongsigonggaoxinmeiti
名单公示发布公告互联网媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(huaxiayingxue.com)ji“songjiangguoku”weixinweixinzhengfugongzhongpingtai。
上海市松江区财政局
2022年8月25日