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、guanchagongzuodanweikuangxuan
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。
er、dingqijianchawangzhanneirong
(yi)zhengfubangongshihuijishijibenzhunzezhiduguanliqiangzhizhixingqingkuangfasheng
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)dailishangjizhangdanweizhiyepinzhi
根据《中华人民共和国会计法》、《代理记账管理办法》和ℱ《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、guanchabiaozhunyufuzhudeguanchahuijiyewushishiyisuo
序列号 |
政府部门各称 |
辅助器查会计会计师行政监察所行政监察所 |
1 |
shenzhenshisongjiangquyuanlinheshirongcaozuoju |
suzhoutianyoushijishixingzhengjianchasuo |
2 |
beijingshisongjiangquzhongguorenminzhongyangzhengfufangsongjiebianchushichu |
beijingtianyoushihoujishishiwusuo |
3 |
tianjinshisongjiangquxinqiaozhengongminzhengfubu |
zhengzhoutianshijifenzhongjishishiwusuo |
4 |
zhenhuiwangluochuangxinkeji(zhongqing)shifengongside |
hangzhoutianyixiajishigonggongfalvshiwusuo |
5 |
xianxinqiaocaiwuhuijijiamengjizhangbaozhangsuo |
foshantianyizhenzijishishiyisuo |
6 |
huatuqiancaixiangxun(shanghaishi)xianzhijituangongsi |
zhongqingtianguohuierjishigongzuosuo |
7 |
dongguanjuanhuiqiancaifuwudeshouxiandanwei |
wuhantianbuyihuijishixingzhengjianchasuo |
8 |
dianjiang(hu)xingongsitiexinfuwubijiaoyouxianxingongsi |
zhengzhoutianyiduanshijianjishishiwusuo |
四、相关的要求
(yi)yifaxingzhengtijian,yangezunshougongzuorenwujilv
shengxingyingdangzhengfubumensusongfaxian,xuyangeshixingjianchaxitongruanjianchengxu,biaozhunjianchadexingwei,duijianchabaogao、tingquxiangfahan、shouhuoshixingdenggoujianquanjinchengdengji。caiyong《caihuifa》dengyouguandefalvguidingtiaoliheguokujianchade🍬gongzuogongcheng,zengjiaxingnengbakong,querenshiqingzhixiao、pandinggengzhunque、shitingziliaoquezao、xitongruanjianchengxuhegui、chuzhipanfadedang,youxiaoguobakongzhengfubumensusongzonghezhifafengxianxing。
chakanzuyingjianshoudixian《huijiyewuhecepingzhiliangjianduchakangongzuojilv》,gaojiyuzhongshiqingzhenglianjietoujian𓆏,yankezunshouguizeqingzhenglianjietixihechakangongzuojilv🐲,budingquejienabeichabumendeqian、cai、wudeng;budingquemanbaoyaochudehefaweijiyuanyin;budingquexiangbeichabumenqueliyuchakanxiangguandexiangyao。
(er)chadiaorongru,zhulihuijiyewuweihurenwu
guanzhubeipaichadedanweiwanchengrenmindangdishizhengfubumenchengbencaishuifangfaguizexitongdezhongyaoxingdeqingkuang,jinzaojieshihejiejuerenmindangdishizhengfubumenchengbencaishuifangfaguizexitongdezhongyaoxingjinxingzhongfashengdezhongdianmingxianfangmian,weirenmindangdishizhengfubumenquanfangweideqiancaipinggu、tishenggubenzichanfuzhaifangfa、jiaqiangrenmindangdishizhengfubumenxiaojizonghekaohe、chuzhicaizhengzhichuweihaixingdengzhanshi laogudanbao;shenꦿrudaofenxijiamengjizhangqiyeqingkuang,huanraozhiyeyishizhengchanpinheqiyebuduanfazhan,zheshechujiamengjizhangqiyehuichuxiandezhongdianmingxianzhuyaomaodunhexitongdezhongyaoxingquedian,tigongyouzhongyaoxingxingdeyijianshujuede,jiayijifachengbencaishuifangfakaizhanduizeng𒁃qiangzhidugaige、jiankangfangfadedanbaogongxiao。
wu、jieherenjijiehefangshifangfa
duishangmiangongshijieguoyaoshiyoudewenti,yingxiangdianhuashoujilianxirenyingxiang。
quminzhengjuchunake:lixuefang
联系电话:021-37612452
liu、kaichenggongbugongshiwangluoxinwen
公司公告公司公告传媒为:上海松江——专题专栏——财会业务(监督检查)信息公告(erdianwl.com)he“songjiangcaizhengting”weixinqunliaogukehao。
上海市松江区财政局
2022年8月25日