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ꦦ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:
一、排查厂家选用
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2021ꦉ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、检修文章
(yi)zhengfubumencaiwurenyuanjibenyuanzeguanlizhichengxuzhixingyuanyin
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)jinkoudailijizhangdanweicongyedepinzhi
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、chajianqishiyedanweiyuyanghuaguichajiancaihuishishiqingsuo
号码 |
公司明称 |
辅佐常规检查会计实务师事物所 |
1 |
hushisongjiangqulvhuazhiwuheshirongguanlifangfaju |
dongguantianshijifenzhongjishishiqingsuo |
2 |
shenzhenshisongjiangqushiminxiangguanbumenfangsongjiedaobanzhaorenfuwuchu |
shenzhentianyoushihoujishishiwuguanlisuo |
3 |
hangzhoushisongjiangquxinqiaozhenrenmenxiangguanbumen |
beijingtianyizhenzijishixingzhengshenjishiwusuo |
4 |
zhenhuiwangluokejixinxi(beijing)buzugongside |
zhongqingtianshijifenzhongjishishiqingsuo |
5 |
shanghaixinqiaochunayuanjingxiaojizhangfuwuxiangmusuo |
foshantianyishijishishiwuxingsuo |
6 |
huatucaiwubuzhixun(nanjing)youxianzerengongsi |
zhongqingtianyishijishigongzuosuo |
7 |
chengdoujuanhuihuijichanpinyouxianpingtaipingtai |
tianjintianshijifenzhongjishishiqingsuo |
8 |
dianjiang(shenyang)zhizaoyeqiyegongzuoxianyoudagongsi |
kunmingtianguohuierjishishiwuguanlisuo |
四、重要性规定要求
(yi)yingdangjianxiu,yangezunshougongzuorenwuzuzhijilv
tupoyingdangren🐬shibumenshiwudaodeguannian,yaoyangelianjiejianxiujincheng,guidingjianxiuxingwei,duijianxiufenxifangfa、xunwenyijianyujianyihan、songdaolianjiedenggaibianquanjinchengjilu。yiju《caishuiguanlifa》dengyixiefatiaofaguibiaozhunheminzhengjianxiugongzuozhongxize,zhuahaochanpinhenhaocaokong,henhaoquebaoshishifeichangqingchu、xiangguanxingweizhun、lihunzhengjuquezao、jinchenghenhaode、bujiuchengfalianghao,henhaohenhaocaokongrenshibumenshiwujianchatouzifengꦗxian。
changguixunchazuyingkeshou《chunahepinggubaogaogeshijianguanchangꦐguidingqijianchayunzuozuzhiguize》,gaosugengjiazhongshiqingzhenglianjieguihua,feichangyangezijuezunshouqingzhenglianjiehuiyizhiduhechangguidingqijianchayunzuozuzhiguize,budingxishoubeichaqishiyegongsideqian、cai、wudeng;budingyinmanshishidezhideweifaluanjiwuzhengwenti;budingxiangbeichaqishiyegongsitiqiyuchangguidingqijianchameiyoushenmeguanxideyao。
(er)chadiaodapei,cujingaigehuijiyewubiaozhunhuaguanligongxuezuo
dajiaguanzhubeichajiangongsideshenlixianzhongyangbumencaiwugongzuohesuanxueguifanguanligongzuogongzuojizhishihou,zhijieying♎𒆙duihelaijiejuexianzhongyangbumencaiwugongzuohesuanxueguifanguanligongzuogongzuojizhituijinzhongchanshengdetuxianfangmian,weixianzhongyangbumenzongshangcaiwugongzuopinggubaogao、kaizhanjingzichanzichanfuzhaiguanligongzuogongzuo、gailiangxianzhongyangbumenjixiaopingjiakaocha、fangzhiminzhengtouzifengxiandengbaozhengjianguzhichengzhe;shenkelejieyixiaxuanzeshangjizhangcanyinzhiyeyanjiubaogao,zhongdianweiraozhiyeyaoshifuwuzhilianghecanyinzhiyejinbu,fanyingxuanzeshangjizhangcanyinzhiyejubeidetuxianneibumaodunheguanligongzuogongzuojizhipiancha,tichuleyouzhenduiyuxingdegerenyijianjianli,jijifahuichulaicaiwugongzuohesuanxuejianduguanligongzuoduidaidongjiaoyutizhigaige、riyiwanshanguanligongzuogongzuodeyoubaozhangyiyi。
wu、goutongrenjigoutongjutifangfa
duizhineigongshiqingkuangbaogaocishizhiyi,yingxiangbaochishoujilianxirentuxian。
qucaizhengxingjuchunayuanke:lixuefang
联系电话:021-37612452
liu、gongshiqingkuangbaogaogonggaoxinximeijiequdao
信息公示通知公告主流媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(tassxjm.com)huozhe“songjiangbuxuyao”lianxifangshigonggonghao。
上海市松江区财政局
2022年8月25日