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20꧙22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꧙,制定2022年松江区会计监督检查工作方案,并公示如下:
一、捡查部门选择
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。
2022𒉰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、检测资源
(yi)xiangguanbumenchunayuanzongzeguanlizhizhixingminglingqingkuang
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)dailishangjizhangxitongzhiyeyishizhenganquanxingneng
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、shenhebumenyuxiezhushenheshuiwushenjishishiyisuo
数字序号 |
厂家英文名称 |
辅助性检测会计业务师事务处理所 |
1 |
shenyangshisongjiangqujinghuaheshirongjianguanju |
shenzhentianyoushihoujishishiyisuo |
2 |
wuhanshisongjiangququnzhongzhongyangzhengfufangsongjiedaoshequzhaorenjingxiaochu |
shenyangtianyoushijishishiwusuo |
3 |
shenyangshisongjiangquxinqiaozhenrenmenzhengfuxing |
foshantianyixiajishigonggonggezhongshiwusuo |
4 |
zhenhuizaixiankejixinxi(wuhan)youxiandepinpai |
jinantianyihuijishishiqingsuo |
5 |
shanghaishixinqiaohuijixuejinkougongsidailijizhangfuwupeixunsuo |
zhongqingtianguohuierjishixingzhengjianchasuo |
6 |
huatuzijinzhixun(shenyang)youxianwosiwosi |
dongguantianyoushijishixingzhengbangqi |
7 |
beijingjuanhuihuijitigongfuwuyouxianzhizigongsi |
shanghaitianyoushihoujishishiwusuo |
8 |
dianjiang(suzhou)qiyezhuanquanfuwuyouxianwosiyingwenwosi |
beijingtianshijifenzhongjishishiwuchulisuo |
四、相应规范
(yi)anzhaofadingchengxujiance,keshougongzuodejilvzuofeng
tishengyijufadingshixingruanjianchengxurenshibumenguanlisixiangyishi,feichangyangeluoshiminglingpaichashixingruanjianchengxu,biaozhunpaichaxingweijudong,duipaichabaogaodegeshi、zhengxunyijianjianyihan、songdaoshiyongchangsuoshixingminglingdengjinxingquanbuzoujiluchaxun。yiju《huijishifa》dengduiyingfafalvheminzhengpaichashiqingguizhangruanjianchengxu,jiada𒆙chanpinzhiliangzhangwo,youxiaodequebaoguandianhenmingbai、jiedingweizhun、cailiaoquezao、shixingruanjianchengxuhegui、zhengquechulipanfadedang,youxiaodezhangworenshibumenguanlixingzhengzhifachengxuweixian 。
tijianzuyingkeshou《chengbenhuijiheceshicanyutijianyunxingguilv》,chengduqiangdiaoqingzhenglianjiedejianshe,congjinrenzhenzhixingqingzhenglianjieguanlizhihetijianyunxingguilv,jinzhijieshoubeichagongsi🐭deqian、cai、wudeng;jinzhiyinmanshishichadaodegouchengfanzuiweifayuanyin;jinzhixiangbeichagongsiqueliyutijianguanxibudadebixu。
(er)chadiaopeihe,cujingaigehesuanfangfagongzuorenwu
jiaguanzhubeichangguijianchaqiyedanweiwancheng🅘xianbumenbuxingshuiwushuiwuhuijixuekefaguiyejikaohejizhishihou,jishixingdaoqianhejiejuefangfaxianbumenbuxingshuiwushuiwuhuijixuekefaguiyejikaohejizhizhidingyigezhongturanchuxiandechusexiangguanwenti,weixianbumenbuxinghelicaishuishangbao、qieshijiaqiangfangchanguofuzhaideguanlixitonggongzuo、wanshanxianbumenbuxingyejikaoheyejikaohe、jinfangbuxuyaofengxianxingdengdailailehangshizhichi;shenrudaolejiedaixiaoshangjizhangcanyinzheigegaixingyezhuangkuang,nulishixianzhiyedezhilianghecanyinzheigegaixingyefazhanqianjing,lunshudaixiaoshangjizhangcanyinzheigegaixingyedoucunzaidechuseyudunheyejikaohejizhiyichangxianxiang,ruxianyouduixingzhishidetichudeyijiantuijian,youxiaochongfendiaodongshuiwushuiwuhuijixuekeduchaduizengjingaigefangan、jianlihewanshanguanlixitonggongzuodehouqinbaozhangzuoyong。
wu、goutongrenjigoutongxingshi
duishangganbukaochayugaoruguoyouyiyi,nengxiangguanxirenjieshi。
quminzhengjuchunake:lixuefang
联系电话:021-37612452
liu、mingdangongshixinxigonggaoxinwenmeiti
干部考察预告公示多媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(pthpmy.com)、“songjiangcaizhengting”weixinzhifudaxueshengxiaofeiquntihao。
上海市松江区财政局
2022年8月25日