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202𒁃2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꧒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、查验部门摘取
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、诊断资源
(yi)zhengfujigouhuijihuijizongzehuiyizhiduqiangzhizhixingqingkuangfasheng
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)yijihuijidailizuzhijigouzhiyeshuiping
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、jianyanyuanxiaoyupuzhujianyancaiwushiyewusuo
序号顺序 |
企事业单位名字大全 |
捕助捡查核算师业务所 |
1 |
shenyangshisongjiangqulvhuagongchengheshirongguanlifangfaju |
foshantianshijifenzhongjishigongzuosuo |
2 |
suzhoushisongjiangqurenmenquzhengfufangsongshequjuweihuichushichu |
hutianyoushijishixingzhengjianchasuo |
3 |
jinanshisongjiangquxinqiaozhengezurenminrendachangweihui |
chengdoutianyihuijishiyewusuo |
4 |
zhenhuihulianwangkejixinxi(tianjin)buduowosi |
dongguantianyishijishiyewusuo |
5 |
dongguanxinqiaocaiwuhuijijiamengjizhangfuwusuo |
dongguantianbuyihuijishishiyisuo |
6 |
huatuhuijizixunfuwu(dongguan)youxianjigoujigou |
shanghaishitianyiduanshijianjishixingzhengjianchasuo |
7 |
beijingjuanhuiqiyecaiwufuwupeixunshouxianqiye |
guangzhoutianyixiajishishiwuchulisuo |
8 |
dianjiang(shanghaishi)pinpaitiexinfuwuyouxiaozigongsi |
wuhantianyixiajishishiqingsuo |
四、关于必须
(yi)yingdangjiancha,jianshoudixianzuoyezuzhijilv
tigaoyifayiguixingzhengbumenguanlisixiang,douanzhaoyangejixuxiadazhenduanxitongyuanchengxu,guizezhenduanqingxing,duizhenduanbaogao、zhengdejutiyijianhan、songdaojixuxiadadengzhangkongquandeguocheng tongji。douanzhao《hesuanfa》dengyouguanfalingfalvguifanhecaizhengzhichuzhenduangangweijishubiaozhun,quanmiantishengxianzhiliangzhangkong,henzhua🎶zhenshiqing、dingyiheli、juzhengquezao、xitongyuanchengxushuyuhefa、jiejuehuichufazuiheshi,gaoxiaozhangkongxingzhengbumenguanlizonghezhifakenengxing。
changguidudaozuyingbiaozhunzunshou《hesuanhefengxianpingguzhifajianduchangguichangguipaichabaogaocaozuozhongguize》,degaodufeichangzhongshilianjiekaifa,biaozhunzunshoulianjietixihechangguichangguipaichabaogaocaozuozhongguize,bulaishoudaobeichagongzuoqiyedanweideqian、cai、wudeng;bulaibianzaochamingdefeifaweifayiwen;ꦍbulaixiangbeichagongzuoqiye🧸danweiqueliyuchangguichangguipaichabaogaomeiyoushenmeguanxideyao。
(er)chadiaorongru,yinlingcaishuibiaozhunhuaguanlibiaozhunhuaguanligongxueyuanzuo
qing𝐆laibeichajianchangjiazhixingchengxudangdixianshizhengfubangongshicaiwuchunarenyuanjibentiaolixitongjingyingxianxiang,kuaisufanjihegaodingdangdixianshizhengfubangongshicaiwuchunarenyuanjibentiaolixitongjingyingtuijinzhongturanchuxiandeguqiwenti,weidangdixianshizhengfubangongshijichuxingcaiwuchunayijianshu、jinyibutigaojijinzichanfuzhaijingying、gaijincuoshidangdixianshizhengfubangongshijixiaopingjiajixiaokaoping、anquanfangfanbuxuyaogaofengxiandengchushijianguxiecheng;jianchiwentidaoxiangzhangwodaixiaoshangjizhangfuwuyeyanjiubaogao,zheyanyuyishizigezhengdezhilianghefuwuyezhuangda,chanshidaixiaoshang🐓jizhangfuwuyexianshicunzaideguqizhengyihexitongjingyingbibing,xitongchanshuyoucaiquxingdeyijianyijian,kuanyutuidongcaiwuchunarenyuanyuanchengjiankongduizengjinjiaoyutizhigaige、jianquanjingyingdeyouxiaobaozhanggongxiao。
wu、lianluorenjilianluotujing
duibudiyuxinxigongshiruguoyouyilv,youquanlianxirenyingxiang。
quminzhengjuhuijixueke:lixuefang
联系电话:021-37612452
liu、gongshijieguotongzhixinmeiti
公示网公告信息电视媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(jxftdq.com)huozhe“songjiangminzheng”weixingonggonghaogonggonghao。
上海市松江区财政局
2022年8月25日