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、查公司摘取
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🤡ꦅ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𝔍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、dingqijianchaxinxineirong
(yi)zhengfubangongshihesuanweiyuanzejiandujizhijinxingyuanyin
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)dailijiamengjizhangzhongjiejigouzhiyezigechanpinpinzhi
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、chabumenyubuzhuchacaiwushishiwusuo
顺序号 |
的单位英文名称 |
助手检查报告成本注册会计师公共专利代理公司 |
1 |
zhongqingshisongjiangqulvhuagongchengheshirongkongzhiju |
xiantianguohuierjishigongzuosuo |
2 |
kunmingshisongjiangquzhongguorenmindifangzhengfufangsongshequfuwuzhongxinbanshirenchu |
zhongqingtianyihuierjishiyewusuo |
3 |
kunmingshisongjiangquxinqiaozhenlaobaixingyizhengfu |
hutianyizhenzijishixingzhengbangqi |
4 |
zhenhuiwangluoshangwangluo(jinan)youxianjituangongsiyingwenjituangongsi |
shenzhentianyihuierjishixingzhengfalvshiwusuo |
5 |
huxinqiaohuijishiwuweishangcaiwudailifuwudesuo |
jinantianshijifenzhongjishixingzhengjianchasuo |
6 |
huatucaiwubulejie(hu)youxiansi |
kunmingtianhuierjishishiqingsuo |
7 |
kunmingjuanhuicaiwurenyuanfuwubaozhangyouxianzerengongsi |
chengdoutianyizhenzijishigongzuosuo |
8 |
dianjiang(shanghaishi)qiyezhugongnengjiaoshaopingtai |
foshantianhuierjishixingzhengjianchasuo |
四、相应的需要
(yi)fadingchengxujiancha,yangezunshouyunzuozunshoujilv
tupodouanzhaofadingbianyixitongzhengfubumenfalvguizeyishi,yangeshixingshixingtijianbianyixitong,guifanbiaozhuntijianxianxiang,duitijianyuqi🌳jieguo、zhengxungerenyijianhan、fasongshixingdengshixingyunzhuanquanguochengzhong jizai。douanzhao《huijishifa》dengduiyingfalvguizexiangguanfalvfaguidaquanhecaiwutijianyunzhuanguiding,dalijiaqiangxiaoguohelibakonghao,quebaozhenshimingque、quedingzuizhun、zhijiezhengjuquezao、bianyixitongfalvrenke、qinglichufajuedingheshi,helihelibakonghaozhengfubumenbananweixian。
༺💛paichazuyingkeshou《caihuihekaizhanjianchapaichayunzuozhunshouzuzhijilvxing》,jianjuzhuyilianjieqinzhengdejianshe,yangezhixingzhunshoulianjieqinzhenghuiyizhiduhepaichayunzuozhunshouzuzhijilvxing,bukeyishijieshaobeichajigoudeqian、cai、wudeng;bukeyishimanbaodezhideweijifeifaxianxiang;bukeyishixiangbeichajigoutidaoyupaichawuguangdeguidingyaoqiu。
(er)chadiaotongguo,tuidongcaihuibiaozhunhuaguanligongxuezuo
guanxinbeijianchagongzuodanweizhixingchengxuzhongyangxianguojiachunaxueweiyuanzexitongguanlifangfaxitongshijiqingkuang,yaojishifabiaoshengminghegaishanzhongyangxianguojiachunaxueweiyuanzexitongguanlifangfaxitongshishizhongxianxiandemingquefangmian,weizhongyangxianguojiaquanfangweidechunashangbao、tishenggubenqianzhaiguanlifangfaxitong、♛zhenggaizhongyangxianguojiajixiaokaopingkaohepingjia、chuzhiminzhenganquanfengxiandengtigonglejianrupanshiyoubaozhang;shenrudeshuzhidaijizhangzhizao𓂃hulianwangxingyezhongshichangxianzhuang,bawozhiyezigegaozhilianghezhizaohulianwangxingyezhongfazhanjinbu,jieludaijizhangzhizaohulianwangxingyezhongliucundemingquejiejuemaodunhexitongguanlifangfaxitongzhangai,jichuyoumiannanrenxingdetichudeyijiantiyi,chedifahuichuchunaxueduchaduicushitizhigaige、jianquanguanlifangfaxitongdeyoubaozhangyingxiang。
wu、jianlitongxunlujijianliqudeqqfangfa
duibudiyugongbujianliangkunhuo,yingxianglianjierenfashengbianhua。
qucaizhengbumenjuhuijixueke:lixuefang
联系电话:021-37612452
liu、gongshijieguotongzhizimeiti
公示结果公告信息自媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(pinkopie.com)yijing“songjiangcaizhengbumen”xiaochengxuxiaofeizhehao。
上海市松江区财政局
2022年8月25日