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2021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:
一、诊断部门选取的
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。
2021nianshouhuodiqudailijiamengjizhangzhunxubiyezhengshudediqudailijiamengjizhangzhongjiejigou,yuanlishangbuxuanzhong。
二、诊断东西
(yi)baoweizhongdalinyushenrutuijinchunaxinxinzhijiancha,zhuzhongxijiefengxiancunzaifangfankongzhiheguokuzhidurenzhenluoshi
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。重点关注得到 过财政性支持的资金的特别♔制造行业的企业,《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)kaishexuanzejizhangzuzhi zhongdiantijian,zhongshiqilaishizhongzhangzhihouxingyeguanli
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,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 ꦇ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、shenheyuanxiaoyubangzhushenhehuijicongyerenyuanshigonggongzhuanlidailigongsi
序号顺序 |
厂家明称 |
辅助工具诊断出纳师业务所 |
1 |
suzhouweileqicheshineikongdiaoqiyouxianzhidegongside |
tianjintianyiduanshijianjishigongzuosuo |
2 |
昆明雀巢有局限品牌 |
tianjintianbuyihuijishigongzuosuo |
3 |
huirongdianziweilemanzudianzishidaifazhandexuqiu,xitongxingshizhenggongchengchiguxianyouzigongsi |
shenyangtianhuierjishishiyisuo |
4 |
yongzhenyeyayoubengjijie(zhengzhou)buduopingtai |
zhengzhoutianyizhenzijishigonggonggongsi |
5 |
chengdousongjianghuasongxiaojinefenqiguquanyouxiandeyouxiangongsi |
shanghaitianbuyihuijishishiwuchulisuo |
6 |
nanjinglitahesuanfuwuxiangmumeigexianzhuangxiugongsi |
shenyangtianshijifenzhongjishishiqingsuo |
7 |
jinanhaochengbenhuijifuwuxingsuo |
wuhantianyishijishishiwusuo |
8 |
jinanxushifenghuijixuejingxiaoshangyouxiaogongside |
suzhoutianyishijishishiyisuo |
9 |
daganghuijixuekefuwudesuo |
guangzhoutianhuierjishishiwuguanlisuo |
10 |
shenyanghaishencaiwuchunazixunjiaoshaozhuangxiugongsi |
foshantianyizhenzijishiyewusuo |
11 |
zhongqingxinliangqiyezhujingyingfuwupeixunbuduogongsi |
hutianyiduanshijianjishishiyisuo |
12 |
zhongqingqiaorandaibanjizhangxingzhengjianchasuo |
shenyangtianyihuijishishiyisuo |
13 |
dongguanshisongjiangqujitisuoyouzhiguquanjiandudejianlizhinengjianliweihuihui |
guangzhoushenxinchunashigonggongshenjishiwusuo |
14 |
guangzhoushisongjiangqujinjiguanligongzuoju |
nanjingshenxinhuijixuekeshigongzuosuo |
15 |
hushisongjiangqutiyupingpangqiuju |
kunmingshenxincaihuishishiqingsuo |
16 |
foshanshisongjiangquminzhongxianzhengfuzhongshanjiezhenyewuchu |
shanghaishenxincaiwurenyuanshishiwuxingsuo |
17 |
beijingshisongjiangquxiaonantongzhengezurenminzhenzhengfu |
shanghaishenxinchunashigonggonghuijishishiwusuo |
18 |
chengdoufushengcaishuizixunyouxianzerenjieshao |
shenzhenshenxinrengongshixingzhenghuijishishiwusuo |
19 |
hangzhouweixuancaiwuguanlizhixunjuxianjituan |
nanjingshenxincaiwuzhucehuijishiyisuo |
20 |
shanghaishiheiniaoshangjiacaozuoyouxianjituangongsi |
beijingshenxincaiwurenyuanshigonggongbangqi |
21 |
xiansanfuzhongxiaoxingqiyecaozuowangluozixunfeichangyouxiandanwei |
dongguanshenxinzhucehuijishishixingzhengbangqi |
22 |
suzhouluhaocaiwuxunwenzhongjian |
hushenxinhuijishiwushishiwuxingsuo |
23 |
xuancheng(zhengzhou)qiyefangfagongzuobijiaoyouxianwosi |
zhengzhoushenxinchunashiyewusuo |
24 |
shenyangwushehuijishiwudiqudaizhanggongsisuo |
dongguanshenxincaishuiguanlishishiyisuo |
四、涉及到的要求
(yi)congyanchakan,zunshoudegongzuogongzuojilvyaoqiu
强化依法行政意识,严格执行检查程序,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<深圳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,确保事实清楚、定性准确、证据确凿、程序合法𒁏、处理处罚恰当,有效控制行政执法风险。
gejinxingxunchazuyaogaodukanzhonglianzhengqinzhengqinzhengkaifa,yankekeshoulianzhengqinzhengqinzhengjiangchengzhiduhejinxingchagongzuoshangjilvzuofeng,bulaichengshoubeichadedanweimingchengdeqian、cai、wudeng;bulaihuangbaochamingdehefaweifaguzhang ;bulaixiangbei🌞chadedanweimingchengqueliyujinxingchawuguangdefuheyaoqiu。
(er)chadiaogoujian,tuizhucaihuibangongbangong
guanxinbeichajianyuanxiaoshixingcaihuixinzhengjiedudeqingkuangbaogao,jinkouzhecaihuigouchengzhuanxinghecai🌠zhengjuzhichuguankong,zhijiefankuijigouzaicaizhengjuzhichuxinzheng🌃jieduzhuahaoshixing、rengonghuijihuijizhunzeshixingzhongdetuqiyuanyin。shencengciqingchudiqucaiwudailishanghulianwanghulianwangxingyeneishichangxianzhuang,jinkouzhezhiyezigechanpinzhilianghehulianwanghulianwangxingyeneitisheng,fanyingdiqucaiwudailishanghulianwanghulianwangxingyeneichuxiandetuqizhenglunhetixiyichangxianxiang,ruxianyounanrenxingdetichudeyijianzuihao,nenggouchongpaichanshengrengongjiandudeguanlifangfazhinengduicujinhuizhuanxing、buduanwanshanguankongdeyoubaozhangyong。
wu、zhaohuatirenjizhaohuatifangshi
duishanggongshiwangruoyoukending,yingxiangrenshirentousu。
quminzhengjurengongke:lixuefang
联系电话:021-37612452
liu、xinxigongshitonggaoduomeiti
信息公示发布公告主流媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(erdianwl.com)haiyou“songjiangcaizhengxing”weixinpengyouquanxiaofeizhehao。
上海市松江区财政局
2021年8月12日