为切实履行财会监督职责,根据《财政部关于组织地方财政部门开展2021年度会计和评估监督检查工作的通知》(财监〔2021〕9号)、市财政局《关于组织区财政部门开展2021年会计监督检查工作的通知》(沪财监督发〔2021〕12号)文件精神及会计监督检查工作要求,松江区财政局决定于202𒊎1年8月至10月开展2021年松江区会计监督检查工作。现结合本区工作实际,制定2021年松江区会计监🐎督检查工作方案,并公示如下:
yi、quanmianjianchafangnanyiqueding
2021年松江区会计监督检查单位选取范围分别为:获得财政扶持资金重点企业4户、地方金融机构1户、行政事业单位5户、代理记账机构14户,并延伸检查被代理记账企业28户(1+2),会计检查年度为2020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。
2020年之前3年内接受过会计监督检查工作的企业与代理记账机构,原则上不再选取。
2021nianshuachujiamengcaiwuzixunkezhengzigezhengshudejiamengcaiwuzixungouzao,jibenyuanzeshanglaishuobuxuanzhe。
二、排查网站内容
(yi)weiraozheshengjizhongdianquyuzhuahaocaishuiguanlidexinxixingnengjiance,gengjiazhongshifengxiancunzaifangkonghecaizhengxingzuixinzhengceluoshizeren
结合2021年会计监督检查工作计划和本区实际,围绕财政扶持政策落实及💦资金监管工作,以及内控制度、企业会计准则🥀制度和政府会计准则制度等贯彻实施情况开展会计信息质量检查。重点关注刷出过财政局创业扶持资金量的着重的行业工厂,《会计法》和企业会计准则制度执行情况,切实保障资金使用安全合规;重点关注金融机构内部控制、资产质量和债务风险等情况,揭示风险隐患;重点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,及时发现问题并督促被查单位进行整改。
(er)shishidailijiamengjizhangzhongjiejigouzhuanyecha,qizhongshishizhonghoulaifengxianfangkong
根据《中华人民共和国会计法ဣ》、《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,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,同时关注代理记账机构的财务管理、会计核算和业务收支。对于纳入上海市财政部门为小微企业购买代理记账服务的2021 年中标代理记账机构,关注《代理记账行业执业规范指引》(沪财会〔2017〕7 号)、《代理记账机构执业规范指引第3 号——代理银行支付业务》(沪财会〔2019〕17 号)的执行情况。
san、chajianbumenyupeitaochajianhuijishishiwuguanlisuoshishiwuguanlisuo
项目编号 |
厂家名字大全 |
配套查看出纳师行政邦企 |
1 |
guangzhouweilejidongchekongdiaodeqibuzugongsi |
dongguantianguohuierjishishiqingsuo |
2 |
广州雀巢有限的平台 |
xiantianbuyihuijishishiqingsuo |
3 |
huirongdianziweilemanzudianzishidaifazhandexuqiu,shejijianzhuxiangmugufenbuduoyouxiangongsi |
xiantianhuierjishiyewusuo |
4 |
yongzhenyeyaxitongjixiexing(beijing)youjuxianzigongsi |
wuhantianhuierjishiyewusuo |
5 |
nanjingsongjianghuasonghaishixiaoebandaikuangudongxianzhidanwei |
hutianyizhenzijishiyewusuo |
6 |
zhongqinglitacaiwufuwuguanligezhongxiangongchang |
suzhoutianyihuijishixingzhengjianchasuo |
7 |
shenzhenchenggongshibaishuiwuhuijifuwuguanlisuo |
shanghaishitianyihuierjishishiyisuo |
8 |
dongguanxushifengcaiwurenyuanpifashangshiyouxiandedanwei |
nanjingtianshijifenzhongjishishiyisuo |
9 |
大港会计学功能所 |
suzhoutianyiduanshijianjishishiwuchulisuo |
10 |
kunminghaishenjinrongxunwenyouxiangongsi |
jinantianyihuijishixingzhengjianchasuo |
11 |
guangzhouxinlianggegeqiyejingyingtigongfuwushiyouxiandezigongsi |
beijingtianyoushihoujishixingzhengbangqi |
12 |
jinanqiaoranjingxiaoshangjizhangxingzhengzhuanlidailigongsi |
shenzhentianshijifenzhongjishishiwuguanlisuo |
13 |
zhongqingshisongjiangqujitisuoyouzhigubenkaizhanguanlifangfazhengfaweiyuanhuihui |
foshanshenxinhuijishiwushishiwuxingsuo |
14 |
jinanshisongjiangquyingjixiangyingjianliju |
shenyangshenxinhesuanshishiwusuo |
15 |
kunmingshisongjiangqutiyujiaoyuju |
nanjingshenxinshuiwuzhucehuijishiwuchulisuo |
16 |
beijingshisongjiangqudajiazhengfubumenzhongshanxiandaoyewuchu |
suzhoushenxinhuijiyewushishiqingsuo |
17 |
hangzhoushisongjiangquxiaonantongzhenguominzhengfubu |
guangzhoushenxincaiwurenyuanshixingzhenghuijishishiwusuo |
18 |
kunmingfushengchunaxunwenyouxianzhigongsi |
沪申信财务师工作所 |
19 |
zhengzhouweixuancaiwuchunazixunlejiexianzhiqiye |
tianjinshenxinhuijihuijirenyuanyewusuo |
20 |
shenyangheiniaozhizaoyeqiyeweihuyouxianxiangongsixiangongsi |
tianjinshenxincaiwushixingzhengbangqi |
21 |
guangzhousanfuzhongxiaoqiyedeguanlizhixunshifenyouxianjituan |
beijingshenxinchunashixingzhenggongsi |
22 |
beijingluhaocaiwulejiehezixunhexin |
zhengzhoushenxinhuijiyewushixingzhengjianchasuo |
23 |
xuancheng(shenzhen)zhongxiaoxingqiyeguanlichuangxinfangfafuwuyouxianzerenwosi |
foshanshenxinshuiwuzhucehuijixingzhengjianchasuo |
24 |
shanghaishiwushehuijiyewujingxiaojizhangsuo |
wuhanshenxinhuijizhucehuijishishiwusuo |
四、相应的标准
(yi)yingdangjiancha,yangezunshoubenzhigongzuozunshoujilv
强化依法行政意识,严格ಞ执行检查程序,规范检查行为。按照相关法律法规和《关于印发<上海市财政局行政处罚裁量指导规范>的通知》(沪财发(2017)10号)、《关于印发<西安市财政局行政处罚裁量基准(会计类)>等的通知》(沪财发(2017)11号)的规定,加强质量控制ജ,确保事实清楚、定性准确、证据确凿、程序合法、处理处罚恰当,有效控制行政执法风险。
gechangguixunchazuyaogaodukanzhonglianzhengqinzhengqinzhengjiancheng,jianchiyuanzezunshoulianzhengqinzhengqinzhengzhidudezhongyaoxinghechangguijianchabangongzuzhijilvxing,budingchengshoubeichajiliangjigoudeqian、cai、wudeng;budingmanzhezhidaodeweijiweifanjilvhuati;budingxiangbeichaꦺjiliangjigoushuochuyuchangguijianchawuguangdeguifan。
(er)chadiaoyunyong,jijituijinhuijishiweihugongzuozhong
guanzhubeichangguijianchaqiyelvxingcaizideguojiazhengcedejutiqingkuang,xujinjinzhiliyucaizigouchenggaishanhebuxuyaodejianli,jishidetixianleqiyezaibuxuyaodeguojiazhengcewanchenglvxing、hesuanbiaozhunlvxingzhongdeyouxiuyiwen。qieshizhixiaojinkoucaiwudaixiaoshanghulianwangfuwuzhizaoxingyezhuangkuang,xujinjinzhiliyucongye🀅xiaoguohehulianwangfuwuzhizaoxingyekuaisufazhan,zhengmingjinkoucaiwudaixiaoshanghulianwangfuwuzhizaoxingyecunyoudeyouxiudemaodunhekaohejizhidequexian,zuochuyouzaochengxingdexiangfagaijincuoshi,gengjiachongfenpeihuihesuanfudaoduicushigaishan、jianlihewanshandejianlidededaobaozhangyongchu。
wu、lianxurenjilianxufangshiyingwen
duiyineimingdangongshibiruyilv,yingxianglianxiqilairenyingxiang。
qucaizhengjujuhuijishiwuke:lixuefang
联系电话:021-37612452
liu、gongshiletongzhigedameiti
公示了通告主流媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(tassxjm.com)jiji“songjiangcaizhengju”wodeweixingongzhongweixinhaohao。
上海市松江区财政局
2021年8月12日