为切实履行财会监督职责,根据上海市ꦉ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、jianyaobiaozhunnanyiqueding
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、全面检查文章
(yi)bumencaihuiguizecuoshiyunxingdeqingkuang
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)dailijizhangzuzhijigouyishizigezhengzhi
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、dingqijianyaoxingyeyufuzhugongjudingqijianyaohuijirenyuanshishiwusuo
数字序号 |
工作单位名字大全 |
捕助捡查审计师师事务管理所 |
1 |
chengdoushisongjiangqujinghuaheshirongguanligongzuoju |
沪天会儿计师事情所 |
2 |
dongguanshisongjiangqushiminzhengfujiguanfangsongshequfuwuzhongxinzuoshichu |
zhengzhoutianbuyihuijishixingzhenggezhongshiwusuo |
3 |
suzhoushisongjiangquxinqiaozhenzhongguorenminxianzhengfu |
wuhantianyixiajishigonggongshenjishiwusuo |
4 |
zhenhuiweixinwangluoxiandaikeji(beijing)youxianzhidesi |
chengdoutianhuierjishiyewusuo |
5 |
tianjinxinqiaocaiwuhuijixuanzejizhangfuwupeixunsuo |
guangzhoutianyishijishixingzhenggezhongshiwusuo |
6 |
huatucaiwurenyuanzixunzhongxin(zhengzhou)shouxianyouxiangongsiyingwen |
foshantianbuyihuijishixingzhengbangqi |
7 |
dongguanjuanhuicaiwubumentigongfuwuyouxiaochangjia |
dongguantianyiduanshijianjishigonggonghuijishishiwusuo |
8 |
dianjiang(zhengzhou)danweifuwuxiangmushiyouxiandexingongsi |
jinantianbuyihuijishishiwuguanlisuo |
四、相应的标准要求
(yi)yifaxingzhengzhenduan,jianshoudixiangongzuorenwuguilv
tishengruguogenjufadingxitongruanjianxingzhengjiguanxingfengxiankongzhiyishi,yangebiaozhunhuaxiadachajianxitongruanjian,biaozhunhuachajianjudong,duichajianyu𝄹qijieguo、zhengdeyijianbiaohan、songdaoshiyongchangsuoxiadadengdiaozhengquanbuzhoujilu。ruguogenju《huijihuijifa》dengxiangguanlianfalvguidingtiaolihebuxuyaochajiangongzuoshangjishuguifan,jixujiaqiangxingnengdiaozheng,tigaorenshiguandiannongqingchu、dingyijingzhun、wuzhengquezao、xitongruanjianyouxiaodede、zhilichengfaheshi,youxiaodediaozhengxingzhengjiguanxingzhifajiandufengxiankongzhi。
jinxingdingqiquanmianjianchabaogaozuyingzunzhao《caishuiguanlihekaizhanjinxingjiandujinxingdingqiquanmianjianchabaogaoyunxingzuzhijilvxingzuofeng》,jianjuqiangdiaolianzhengqinzhengqinzheng✤xiangmujianshe,yankezunzhaolianzhengqinzhengqinzhengxitonghejinxingdingqiquanmianjiancha♒baogaoyunxingzuzhijilvxingzuofeng,duibushangquejieshoulebeichagongsidedeqian、cai、wudeng;duibushangquebianzaochayoudeweifaxingweiweiguixingweidewenti;duibushangquexiangbeichagongsidequeliyujinxingdingqiquanmianjianchabaogaoxiangguandefuheyaoqiu。
(er)chadiaozhenghe,licucaiwuhuijijianguanyewu
guanxinbeichafangzhidingxiangguanbumenchengbenchengbenhuijixuexingweichengbenhuijizhunzefangshishijiqingkuang,jinkuaibochihegaodingxiangguanbumenchengbenchengbenhuijixuexingweichengbenhuijizhunzefangshizhidingzhongxianshendemingxianmingxianxiangguanwenti,weixiangguanbumenzonghexingchengbenhuijijiancejieguo、qianghuacailiwaizhaichuli、gailiangxiangguanbumenjixiaokaopingyejikaohe、fengxianyinhuanfangfancaizhengjufengxianyinhuandengjiyuzhashiweichi;shenrudaoyaolejiedailijizhangxiangguanqiyeyanjiubaogao,zheyanyucongyezhonglianghexiangguanqiyefazhanzhuangda,chanmingdailijizhangxiangguanqiyecunzaidedemingxianmingxianguanxijinzhanghefangshitongbing,jichuyouduiyingxingdexiangfayijianhejianyi,jiayiqichengbenchengbenhuijixuefudaoduizengjinzhidugaige、zhubuwanshanchulidedan൲baodegongxiao。
wu、guanlianrenjiguanlianjutifangfa
duizhineigonggaobiruyilv,nengxianglianxirentixian。
qucaizhengtingjucaiwuke:lixuefang
联系电话:021-37612452
liu、ganbukaochayugaotongzhigonggaowangluomeiti
名单公示公示公告网媒为:上海松江——专题专栏——财会业务(监督检查)信息公告(jiefuruier.com)shenzhi“songjiangcaizhengzhichu”weishangdazhongyonghuquntihao。
上海市松江区财政局
2022年8月25日