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、jianxiuqishiyedanweishaixuan
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ဣ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ꦯ可证书的代理记账机构,原则上不选取。
二、定期检查东西
(yi)zhengfubucaiwujibenzhunzeguizhangzhiduzhixinggongzuoqingkuangbaogao
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,ꦦ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)dailishangjizhangjiegoucongyeshuiping
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、tijianzhengfubumenyufuzhuzhizuotijianhuijixueshigonggonggongsi
编号 |
企业单位英文名称 |
外挂定期检查会计学科师事务管理所 |
1 |
chengdoushisongjiangquyuanlinlvhuaheshirongguanlizhiduju |
shenzhentianbuyihuijishishiwuxingsuo |
2 |
hushisongjiangqugongminzhengfubangongshifangsongjuweibanshixiaolvchu |
tianjintianbuyihuijishigonggongfalvshiwusuo |
3 |
tianjinshisongjiangquxinqiaozhenrenmenrenminwuzhuangbu |
shanghaishitianyishijishixingzhengzhuanlidailigongsi |
4 |
zhenhuiweixinwangluogaoxinkeji(wuhan)shiyouxiandezongbu |
shanghaitianyoushijishigonggongzhuanlidailigongsi |
5 |
zhengzhouxinqiaocaiwuhuijidailifeijizhanggongzuosuo |
hutianbuyihuijishishiwuchulisuo |
6 |
huatucaifulejie(zhengzhou)feichangyouxianpinpai |
tianjintianyizhenzijishishiwuguanlisuo |
7 |
xianjuanhuicaiwubufuwuguanlijuxiandanwei |
shenyangtianyihuierjishigonggongfalvshiwusuo |
8 |
dianjiang(zhongqing)xingyetiexinfuwujuxiangongsi |
chengdoutianshijifenzhongjishigongzuosuo |
四、对应需要
(yi)yifaxingzhengjinxingjiancha,jianshoudixianzuogongzuoguilv
jinjieyifabanshicaizhengchufengxianxingyishi,jianchiyuanzeyunxingchangguichakanlaizhixingxiaochengxu,zhengquechangguichakandaodexingwei,duichangguicha𝔍kanyuqijieguo、zhengxunyijianjianyihan、qianshouyunxingdengbaozheng dequanguochengzhong shuju。mingque《huijixuefa》dengyouguanxifafalvguifanhecaizhengbumenchangguichakanshiqingbiaozhunguifan,zengjinzhiliangguanlisheding,weilequebaoqingkuangzhixiao、quedingzuizhunque、kougongquezao、laizhixingxiaochengxuheli、wailichulizuiheshi,heliyouxiaoshedingcaizhengchuweishengjianduzhifafengxianxing。
shenhezuyingkeshou《chunahepingguxingzhengjiandushenhedeshiyeguilv》,jianjugengjiazhongshiqingzhenglian🏅jieqinzhengtoujian,yanlizunzhaoqingzhenglianjieqinzhengwenzezhiduheshenhedeshiyeguilv,burangshiyongbeichagongsidemingchengdeqian、cai、wudeng;burangmanzhechamingdeweijifeifawenti;burangxiangbeichagongsidemingchengtichuleyushenhewuguangdebiaozhunyaoqiu。
(er)chadiaojiehezaiyiqi,tuijincaishuizhilizhigongyuanzuo
jiaguanzhubeijianyanshidangdidangdizhengfujigoubumenzhidingyigeshidangdidangdizhengfujigourengongjibenyuanzefudaojizhiweihuqingkuangbaogaomoban,bunengfanjihechedijiejueshiᩚᩚᩚᩚᩚᩚᩚᩚᩚ𒀱ᩚᩚᩚdangdidangdizhengfujigourengongjibenyuanzefudaojizhiwei🤡huzhidingyigezhongchuxianledetixiankunnan,weishidangdidangdizhengfujigouzonghecaiwurenyuanbaogaomoban、zengjiazijinliudongfuzhaiweihu、wanshanshidangdidangdizhengfujigouyejikaohehuiyizhidukaohehuiyizhidu、weixianfangfancaizhengzhichuweixiandengtigongshenhouzhichili;gengjiashenruyaolejiejiamengjizhangxiangguanqiyeweilaiqushiqushi,zhongdianweiraozhiyeyaoshifuwuzhilianghexiangguanqiyequshi,chanshijiamengjizhangxiangguanqiyexianshicunzaidetixianjiejuemaodunhefudaojizhiweihutongbing,tandaoyouzhengnanrenxingdeyijianbiaojutiyijian,youxiaochongfendechongfendiaodongrengongfudaoduishidetizhigaige、jiaqiangzhidujiansheweihudeqieshibaozhangmude。
wu、lianjierenjilianjiecelve
duiyishangdegongshijieguoqingliangjiewentijieda,keyixiangguanlianrenfanyingluoshi。
qucaizhengjujucaiwuke:lixuefang
联系电话:021-37612452
liu、gongshiletonggaoxinmeiti
公示公告模板公告模板多媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(qingshehuiapp.com)gelei“songjiangcaizhengju”weixinqqtoutiaohao。
上海市松江区财政局
2022年8月25日