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、jianyanjiguandanweixuangou
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ꩵ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、檢查网站内容
(yi)zhengfubangongshicaiwuhuijitiaoliguizhangzhiduwanchengqingxing
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。ꦬ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)posjicaiwuwaibaobumenzhiyexianzhiliang
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、quanmiandingqijianchazhengfubumenyufuzhugongjuquanmiandingqijianchahuijixueshishiwuchulisuo
项目编号 |
院校明称 |
氧化硅诊断会计实务师事务性所 |
1 |
beijingshisongjiangqulvhuayuanlinheshirongfangfaju |
jinantianyishijishishiyisuo |
2 |
xianshisongjiangquzhongguorenmindangdizhengfufangsongjiedaozhaorendaibiaochuzhaorendaibiaochu |
chengdoutianyihuijishishiwuguanlisuo |
3 |
hushisongjiangquxinqiaozhenguominyizhengfu |
chengdoutianyihuierjishigongzuosuo |
4 |
zhenhuiwangluoshujushehui(suzhou)buzuwosi |
zhongqingtianyixiajishixingzhenggongsi |
5 |
kunmingxinqiaohesuandiquhuijidailifuwuguanlisuo |
shanghaishitianguohuierjishishiwusuo |
6 |
huatucaiwuguanlilianxi(wuhan)youxiandejituangongsi |
shenzhentianhuierjishishiwuxingsuo |
7 |
dongguanjuanhuicaishuitigongfuwubuzuqiye |
shenzhentianyiduanshijianjishiyewusuo |
8 |
dianjiang(shenzhen)qiyedegongnengjianzhuyouxiangongsideyingwengongside |
kunmingtianyoushihoujishixingzhengfalvshiwusuo |
四、有关于追求
(yi)shoufatijian,zunshoubangongjilv
jinyibujiaqiangfadingguochengzhongzhengfubumenbumensixiangyishi,congjinlvxingchayanguochengzhong,guifanlechayanqingxing,duichayandechujielun、zhengxunjutiyijianhan、fahuolvxingdengshixingguochengzhongbeian。mingque《huijishifa》dengxiangguanlianfalingfaguibiaozhunhecaizhengtingchayanbangongxize,jinyibujiaqiangchanpinpinzhibaochi,zhuahaoshijishangmingbai、dingxingfenxiheli、zhengrenzhengyanquezao、guochengzhongzhenshiliuliang、chulidingzuituodang,henhaobaochizhengfubu𓆏menbumenjichafengxianfenxi。
tijianzuyingjianshoudixian《caishuiguanliheceshicanyutijianbangongrenwubangongzuofeng》,gaoqiangduliuyilianjiexiujian,anzhaoyangejinzunlianjiecuoshihetijianbangongrenwubangongzuofeng,buhaochengshoubeichaji🦩guanjigoudeqian、cai、wudeng;buhaohuangbaojianyaochudefeifafeifaguzhang;buhaoxiangbeichajiguanjigoutiqiyutijianbuhuigaibiandexuyao。
(er)chadiaojinmilianxi,zhulihuijixuechuligongxueyuanzuo
guanxinbeipaichajigouwanchengzhongyangrenminxianzhengfujiguanchengbenhuijihuijixuezongzeanquangongzuojizhiqingkuangxia,jishixingyingduihewanchengzhongyangrenminxianzhengfujiguanchengbenhuijihuijixuezongzeanquangongzuojizhishixingzhongchuxianle𒐪dexianzhuzhuangkuang,weizhongyangrenminxianzhengfujiguanzonghexingchunabaogaoshu、dalijiaqiangjingzichanzhaiwuanquangongzuo、zhenggaizhongyangrenminxianzhengfujiguanxiaojiyejikaohe、yingduiguokuweihaixingdengkeyitigongwenguzhichili;shenruxuexiyaolejiedaibanjizhangcanyinfuwuyehuicunzaiwenti,zhelizhiyezigezhilianggongzuohecanyinfuwuyejinbu,chanmingdaibanjizhangcanyinfuwuyehuicunzaidexianzhuyudunheanquangongzuojizhiquedian,tichuleyounanrenxingdeyijianhetuijian tuijian ,quanmianfahuichulaichengben❀huijihuijixuejianchaduiyouliyuzhidugaige、riquwanshananquangongzuodeyouxiaobaozhangyiyi。
wu、lianluorenjilianluocelve
duishanggongshigonggaoruwuwentijieda,yingxiangjieherenzhanxian。
qucaizhengjujushuiwuhuijike:lixuefang
联系电话:021-37612452
liu、xinxigongshigonggaogeshichuanmei
公示发布公告发布公告各大媒体为:上海松江——专题专栏——财会业务(监督检查)信息公告(ameckl.com)xiangying“songjiangminzheng”weixinweixinqunzhonghao。
上海市松江区财政局
2022年8月25日