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:
一、审核组织查找
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、jinxingjianchazhuyaoneirong
(yi)zhongyangzhengfucaiwuhuijiguifanwenzezhidulvxingqingkuang
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ꦡ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)jiamengjizhangqiyezhiyeshuiping
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ℱ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、tijianqiyeyushouyoufuzhutijianhuijizhucehuijishixingzhengfalvshiwusuo
顺序号 |
企业英文名称 |
协助观察财务师业务所 |
1 |
kunmingshisongjiangqulvhuagongchengheshirongjianliju |
shenyangtianguohuierjishigonggongshenjishiwusuo |
2 |
foshanshisongjiangqurenmenzhengfubangongshifangsongjiebanshixiaolvchu |
beijingtianyoushihoujishishiwuxingsuo |
3 |
suzhoushisongjiangquxinqiaozhenguominxiangguanbumen |
shenzhentianyixiajishixingzhenghuijishishiwusuo |
4 |
zhenhuiwangshanggaoxinkeji(shanghaishi)jiaoshaoxingongsi |
jinantianyizhenzijishishiyisuo |
5 |
hangzhouxinqiaohuijishidailishangjizhangfuwuguanlisuo |
shanghaishitianyizhenzijishiyewusuo |
6 |
huatucaiwuguanliguwen(beijing)youxiaopingtai |
guangzhoutianyiduanshijianjishishiwuguanlisuo |
7 |
zhengzhoujuanhuicaiwurenyuanfuwuguanlibuduopingtai |
shenzhentianyishijishishiwuguanlisuo |
8 |
dianjiang(dongguan)xingyeyewuyouxianzerengongsiyingwengongsi |
shanghaishitianbuyihuijishixingzhengjianchasuo |
四、相关联标准
(yi)congyanjiance,yangezunshouzuogongzuojilv
jinxingqianghuamingquefadingchengxudaimaliuchengtuzhengfubumenshiwuzerenyishi,yankeshenlijianyanchengxudaimaliuchengtu,yuanzejianyanqingxing,duijianyanbaogao、tingquyijianhan、fahuoshenlidengmanzuquancaozuoguo💮chengtongji。mingque《huijishifa》dengguanyuzhongguofalvfalvtiaowenhecaizhengxingjianyanyunzuoguizhangchengxudaima,kaizhanchanpinpinzhicaokong,baochijuzhengqing、dingyizhunquewuwu、juzhengquezao、chengxu😼daimaliuchengtushifouhelihefani、caozuochengchuciyudapei,kexingcaokongzhengfubumenshiwuweishengjianduzhifagailv。
jianyaozuyingyangezhixingzhunshou《caiwuhuijihejiancejianchajianyaoyunzhuanzunshouji🐻lvzuofeng》,xiangduigaodukanzhongqingzhenglianjiexiangmujianshe,yangezhixingzhunshouqingzhenglianjieguizhangzhiduhejianyaoyunzhuanzunshoujilvzuofeng,bukeyirongrenbeichayuanxiaodeqian、cai、wudeng;bukeꦰyibianzaochachulaidefeifafeifadewenti;bukeyixiangbeichayuanxiaoruxianyujianyaobushidexiangyao。
(er)chadiaojinmijiehe,yinlingcaiwurenyuandeguanligongxueyuanzuo
muguangbeijianchagaibaogaoqishiyedanweizhixinggongzuoshizhengfujigoubujiguancaihuiweiyuanzejianchajizhishihou,anshishengminghegaodingshizhengfujigoubujiguancaihuiweiyuanzejianchajizhishixingzhongxianxiande✱youxiuguzhang,weishizhengfujigoubujiguanzongshangzhangwugaibaogao、zengjiazhaiwuguofuzhaidefuwuweihu、gaibianshizhengfujigoubujiguanjixiaokaopingkaohebanfa、jinfangcaizhengzhichufengxianyinhuandenggongjizhashizhicheng;shenrujicengxunwendailifeijizhanghulianwangdexingyelingyuxianjieduan,nulishixianzhiyezigefuwuzhilianghehulianwangdexingyelingyujinbu,jutifenxidailifeijizhanghulianwangdexingyelingyucunzaizhedeyouxiugehehejianchajizhibibing,mingquetichuyouyingxingyuwangdeyijianhejianyiyijianhejianyi,chedichongfenliyongcaihuijianchaduishidegaigechuangxin、wanshanfuwuweihudedebaozhangdezuoyong。
wu、goutongrenjigoutongwanfa
duizheimingdangongshijiaruyouyiyi,xujinglianjierenzaocheng。
qucaizhengbumenjuhuijihuijike:lixuefang
联系电话:021-37612452
liu、gongshiqingkuangbaogaogongshigonggaochuanmei
公示通知通知网络媒介为:上海松江——专题专栏——财会业务(监督检查)信息公告(lxmm88.com)huo“songjiangcaizhengyusuan”weixinpengyouquanminzhonghao。
上海市松江区财政局
2022年8月25日