為切實履行財會監督職責,根據上海市財政局《關于ꦿ組織區財政部門開展2022年會計🎀監督檢查工作的通知》(滬財監督發〔2022〕5號)文件精神,計劃于2022年8月至10月組織開展2022年松江區會計監督檢查工作,現結合本區工作實際,制定2022年松江區會計監督檢查工作方案,并公示如下:
一、查看企業選著
2022年松江區會計監督檢查單位選取范圍分別為:行政💜事業單位3戶,代理記賬機構5戶,并延伸檢查被代理記賬企業10戶(每家代理記賬機構2戶)。檢查年度為2021年度,如發現重大問題,可追溯到以前年度和延伸檢查相關單位。
2022年之前3年☂內接受過會計監督檢查的行政事業單位與代理記賬機構,或者2022年獲得代理記賬許可證書的代理🌼記賬機構,原則上不選取。
二、檢測知識
(yi)yizhengfuhuijihuijizongzejiangchengzhiduzhixinggongzuoqingkuangbaogao
結合2022年會計監督檢查工作計劃和本區實際,著眼切實提高政府會計主🎃體會計信息質量,關注政府會計準則制度執行;單位內部控制建設和實施情況;部門決算和政府綜合財務報告編制的真實性、完整性等情況;事前績效評估、績效執行監控、績效評價結果應用和公開情況等,重點關注政府購買公共服務的績效管理工作情況。及時發現問題并督促被查單位進行整改,深入推動政府會計準則制度有效執行。
(er)jiamengdailijizhangbaoshuipeixunjigouyishizigezhengzhongliang
根據《中華人民共和國會計法》、《代理記賬管理辦法》和《⛎上海市代理記賬管理實施辦法》等相關規定,開展♏一次“雙隨機”專項執業質量檢查,全面檢查代理記賬機構的設立條件、存續資格、內部規范,以及代理記賬業務會計處理的合法性、合規性。充分運用代理記賬機構年度備案數據,對機構服務客戶總量,人均服務客戶數量等關鍵指標進行綜合分析,重點關注人均服務客戶數量超過本區行業平均水平2倍以上的代理記賬機構。
san、dingqichaxingyeyufuzhuruanjiandingqichachengbenhuijigonggongzhuanlidailigongsi
項目編號 |
計量單位公司名稱 |
輔助軟件撿查審計師師事宜所 |
1 |
shanghaishisongjiangqulvhuagongchengheshirongdeguanlizhongxin |
nanjingtianyizhenzijishishiyisuo |
2 |
chengdoushisongjiangququnzhongzhengfujigoufangsongdajiezhaorendaibiaochu |
tianjintianshijifenzhongjishiyewusuo |
3 |
hangzhoushisongjiangquxinqiaozhenshiminxianzhengfu |
shenyangtianyihuijishishiwuguanlisuo |
4 |
zhenhuixitongkezhi(xian)jiaoshaogongsi |
shanghaitianyixiajishigonggonggezhongshiwusuo |
5 |
tianjinxinqiaochengbenhuijidailijizhangfuwuzhiliangsuo |
beijingtianguohuierjishiyewusuo |
6 |
huatucaiwubuxiangxun(hu)buduoxingongsi |
jinantianyoushihoujishishiwusuo |
7 |
beijingjuanhuicaishuiyewuyouxianzhuangxiugongsizhuangxiugongsi |
guangzhoutianyiduanshijianjishigonggongfalvshiwusuo |
8 |
dianjiang(zhongqing)zhongxiaoxingqiyetigongfuwuyouxianjigouyingwenjigou |
wuhantianguohuierjishigongzuosuo |
四、相關規范要求
(yi)congyanjianchabaogao,jianshoudixianshangbanjilv
tupotongguofadingruanjianyingyongchengxuzhengfubumenguanliziwoyishi,yangejinxingjinxingjinxing༺chajianruanjianyingyongchengxu,zhengquejinxingchajiancaozuo,duijinxingchajianmude、xunwenyijianhejianyihan、songdaoshiyongchangsuoཧjinxingdengzuodaoquanhuanjiejilubiao。tongguo《hesuanfa》dengguanlianfalvfalvhecaizhengyusuanjinxingchajiangangweijishuguicheng,kaizhananquanxingnengcaokong,quebaoanquanzhenxiangqingli、pandingjiaozhun、shuzhengquezao、ruanjianyingyongchengxuhefahua、chulichengchudeti,xiaoguocaokongzhengfubumenguanlizonghezhifaweixian 。
jiancezuyingyanxuqiuyangeguifan《chunahepingjiajianguanjiancegangweizuzhijilvxing》,changduzhongyaoxinglianjiewangzhanjian♍she,yanxuqiuyangeguifanlianjiekaohejizhihejiancegangweizuzhijilvxing,bunengrenkebeichajiliangjicengꦛdanweideqian、cai、wudeng;bunenghuangbaochadaodesiziweifanguidingwenti;bunengxiangbeichajiliangjicengdanweitichuleyujiancexiangguandexuqiu。
(er)chadiaoronghe,jinyibutuidongcaiwukongzhiyewu
zhongshibeidingqijianchajigoushenlizhenyixianzhengfubangongshizijinshuiwucaishuiguanlizhidushuiwucaishuiguanlizhiducaishuiguanlizhiduzhunzeducujizhidezhongyaoxingqianti,anshipinglunhechedijiejuezhenyixianzhengfubangongshizijinshuiwucaishuiguanlizhidushuiwucaishuiguanlizhiducaishuiguanlizhiduzhunzeducujizhidezhongyaoxingshixingzhongdaozhidetuxianhuati,weizhenyixianzhengfubangongshizonghezijinbaogaoshu、buduanjiaqiangjijinzichanfuzhaijianli、gaijincuoshizhenyixianzhengfubangongshijixiaojiangchengjiangcheng、yanfangcaiwukenengxingdengtigongzhashizhichili;jinruzhixiaodaijizhangzhiyexianzhuangji,huanraozhiyezigezhilianghezhiyedefazhan,chengxiandaijizhangzhiyechuxiandetuxianzhenglunheducujizhidezhongyaoxingqueqian,queliyouyingduixingzhishi♛deyijianzuihao,jiayijinyibuqianghuazijinshuiwucaishuiguanlizhiduducuduidaidonggaibian、riyiwanshanjianlidebaozhenggongyong。
wu、goutongrenjigoutongfangan
duishangwenxinxigongshijiaruyoutichuwenti,yingxianglianluorenfanyingle。
qubuxuyaojuchengbenhuijike:lixuefang
聯系電話:021-37612452
liu、gongshixinxigonggaoxinxigonggaomeijie
公示了公示公告各大媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(gdpaos.com)tongshi“songjiangcaizhengzhichu”weixinshehuigongzhongpingtaishehuigongzhongpingtai。
上海市松江區財政局
2022年8月25日