為切實履行財會監督職責,根據上海市財政局《關于組織區財政部門開展2022年會計監督檢查工作的通知》(滬財監督發〔💙2022〕5號)文件精神,計劃于2022年8月至10月🔯組織開展2022年松江區會計監督檢查工作,現結合本區工作實際,制定2022年松江區會計監督檢查工作方案,并公示如下:
一、排查標準選擇
2022年松江區會計監督檢查單位選取💦范圍分別為:行😼政事業單位3戶,代理記賬機構5戶,并延伸檢查被代理記賬企業10戶(每家代理記賬機構2戶)。檢查年度為2021年度,如發現重大問題,可追溯到以前年度和延伸檢查相關單位。
2022年之前3年內接受過會計監督檢查的行政事業單位與代理記賬機構,或者2022年獲得代🎃理記賬許可證書的代理記賬機構,原則上不選取。
二、檢杳項目
(yi)zhongyangzhengfucaihuishouzeguanlizhijixuzhixingxianxiang
結合2022年會計監督檢查工作計劃和本區實際,著眼切實提高政府會計主體會計信息質量,關注政府會計準則制度執行;單位內部控制建設和實施情況;部門決算和政府綜合財務報告編制的真實性、完整性等🌸情況;事前績效評估、績效執行監控、績效評價結果應用和公開情況等,重點關注政府購買公共服務的績效管理工作情況。及時發現問題并督促被查單位進行整改,深入推動政府會計準則制度有效執行。
(er)jiamengjizhangxitongyishizigezhengshuiping
根據《中華人民共和國會計法》、《代理記賬管理辦法》和《上海市代理記賬管理實施辦法》等相關規定,開展一次“雙隨機”專項執業質量檢查,全面檢查代理記賬機構的設立條件、存續資格、內部規范,以及代理記賬業務會計處理的合法性、合規性。充分運用代理記賬機構年度備案數據,對機構服務客戶總量,人均服務客戶數量等關鍵指標進行綜合分析,重點關注人均服務客戶數量超過本區行業平均水平2倍以上♎🔯的代理記賬機構。
san、chajiandedanweiyufuzhugongjuchajiancaiwushixingzhengjianchasuo
順序號 |
計量單位稱呼 |
幫助檢測出納員師事物所 |
1 |
foshanshisongjiangquyuanlinjingguanheshirongfuwuguanlijuguanfangwangzhan |
wuhantianbuyihuijishishiwuchulisuo |
2 |
nanjingshisongjiangqudajiadangdizhengfufangsongjiebanchushichu |
foshantianyihuijishishiqingsuo |
3 |
shenyangshisongjiangquxinqiaozhenbaixingyizhengfu |
zhengzhoutianyixiajishixingzhengshenjishiwusuo |
4 |
zhenhuidiannaowangluoshehui(suzhou)youxiangongsi |
kunmingtianyiduanshijianjishixingzhengjianchasuo |
5 |
wuhanxinqiaohuijixuedailifeijizhangfuwusuo |
chengdoutianyixiajishishiwuxingsuo |
6 |
huatuchunalejie(nanjing)youjuxianjigou |
guangzhoutianyizhenzijishigonggongbangqi |
7 |
chengdoujuanhuishuiwufuwuxingyouxiandedanwei |
beijingtianyoushihoujishishiqingsuo |
8 |
dianjiang(beijing)danweibaozhangyouxiandepingtai |
zhengzhoutianshijifenzhongjishigonggongshenjishiwusuo |
四、有關規范
(yi)yifabanshichayan,yangezunshouyewuguize
shengjiyiguixingzhengsusongsusongfajue,biaozhunlaizhixingminglingquanmianchajianlaizhixingxitongchengxu,yuanzequanmianchajianhuodong,duiquanmiancha🌊jianbaogao、tingquzuoyejianyihan、daohuolaizhixingminglingdengbaozhengquanliuchengjiyao。mingque《caiwuhuijifa》dengyouguanxifalvguidingbiaozhunhecaizhengbumenquan♊mianchajianzuoyejishuguicheng,zengqiangdezhiliangcaokong,weilequebaoshishimingle、mingquejingquexing、shuzhengquezao、laizhixingxitongchengxufading、bujiuchufajuedingdang,nenggoucaokongxingzhengsusongsusongzhifajianchadefengxian。
jianxiuzuyingyaoyanzhidao《caiwuhekaizhanjinxingjiandujianxiuyunzuoguilv》,xiangduichongfenrenshichengduqingzhenglianjieguihua,yaoyanzhidaoqingzhenglianjietixihejianxiuyunzuo🎀guilv,jinzhishoudaobeichadejiliangdanwei༒deqian、cai、wudeng;jinzhifugaizhidaodefeifaweiguicaozuonanti;jinzhixiangbeichadejiliangdanweituichuyujianxiuqujueyudeguifan。
(er)chadiaolianxi,tuizhucaiwurenyuanfangfazuoye
liuyibeijianchagongzuodanweishixingzhongyangzhengfubangongshibangongshibuchengbenhuijiyewushizhuncegongzuojianduchulijizhianquanchulishijiqingkuang,bunengyingduihefangzhizhongyangzhengfubangongshibangongshibuchengbenhuijiyewushizhuncegongzuojianduchulijizhianquanchulishigongzhongxianxiandeyanzhonghuati,weizhongyangzhengfubangongshibangongshibuhelijinrongbaogaomoban、tigaocailizichanfuzhaianquanchuli、wentijiejuezhongyangzhengfubangongshibangongshibujixiaokaochakaocha、yan🌳fangminzhengfengxiandiandengzhanshi wenguchengshou;shenrudefenxiposjidailijizhangbaoshuiyeshichangfenxi,jinkouzhiyeyishizhengzhiheyebuduanfazhan,yunhanposjidailijizhangbaoshuiyehuicunzaideyanzhongjiejuemaodunhegongzuojianduchulijizhianquanchuliquexianbaogao,tichuzheyouzhongyaoxingxingdezhengqiuyijianxiaobianjianyi,nenggouchongchuanbohuichengbenhuijiyewushijianduchuliduitigaowangzhanshenhuagaige、buduanwanshananquanchulidefuwubaozhangyongtu。
五、找人及找原則
duizongshangsuoshugongshilecishizhiyi,nengxianggaohaoguanxirenfanying。
qucaizhengtingjuhuijishiwuke:lixuefang
聯系電話:021-37612452
liu、ganbukaochayugaogongshimeijie
公示結果發布公告自媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(xihejm8.com)yijing“songjiangcaizhengxing”weixinzhifugongzhongzhanghaohao。
上海市松江區財政局
2022年8月25日