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2🐷022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:
yi、dingqijianchachangjiaxuanze
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𒐪理記賬機構,原則上不選取。
二、檢查玩法
(yi)xianzhengfuhuijishiwuguifanjianduzhiduchengxuzhixingzhuangtai
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)dailijizhangshebeizhiyezhiliang
根據《中華人民共和國會計法》、《代理𓄧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、jiancezhengfubumenyufuzuojiancecaiwuzhucehuijigonggongbangqi
順序號 |
政府部門各稱 |
輔助性常規檢查審計師師事務性所 |
1 |
dongguanshisongjiangqujingguanheshirongzhiliju |
shenyangtianyoushijishishiyisuo |
2 |
xianshisongjiangquzhongguorenminquzhengfufangsongjieyewubanlichu |
zhongqingtianyihuierjishiyewusuo |
3 |
shanghaishisongjiangquxinqiaozhenshiminyizhengfu |
foshantianyihuijishishiwusuo |
4 |
zhenhuiwanggekejijigou(guangzhou)feichangyouxianjigou |
zhongqingtianbuyihuijishishiwusuo |
5 |
shanghaixinqiaocaihuijiamengdaizhanggongsifuwusuo |
shenzhentianguohuierjishiyewusuo |
6 |
huatucaiwuguanliwangluozixun(tianjin)youxianzhipinpai |
tianjintianyoushijishishiwuxingsuo |
7 |
hangzhoujuanhuiqiancaidefuwuyoujuxianzhuangxiugongsi |
shenzhentianyihuijishishiqingsuo |
8 |
dianjiang(nanjing)xingyefuwuzhiliangyouxianzhigongsi |
nanjingtianyixiajishigonggonghuijishiwusuo |
四、相應規范要求
(yi)fadingchengxuquanmianjiancha,keshouzuogongzuoguize
qianghuamuwendibanyifaxingzhengxingguanlixingzhengxingguanlisixiangyishi,jianchiyuanzelvxingshangbandingqijiancebaogaoliucheng,guifanledingqijiancebaogaogerenxingwei,duidingqijiancebaogaozongjie、zhengdeshangbanjianyihan、songzhilvxingshangbandengshixianmubiaoliucheng൩zhong beian。shiyi《huijishifa》dengxiangyingdefalvguidingfalvhecaizhengzhichudingqijiancebaogaoshangbanbiaozhunguifan,jinyibuqianghuachanpinpinzhixingzhiyouxiaocaozuo,baozhengfanzuixingweihenqingchu、dingxingfenxizhengque、chuguizhengjuquezao、liuchengzhenshiliuliang、wailichufajuedingwanquanzhengque,xingzhiyouxiaoxingzhiyouxiaocaozuoxingzhengxingguanlizhifajiandufengxianfenxi。
jianxiuzuyingkeshou《huijishiheceshijianduguanchajianxiudebenzhigongzuozuzhizunshoujilv》,weizhiyaozhongshilianjiesheji,congjinzunshouguizelianjiejiangchengzhiduhejianxiudebenzhigongzuozuzhizunshoujilv,buyunxujieshoubeichaqiyefangde♕qian、cai、wudeng;buyunxufugaidezhide♍weifanweifanguidingwenti;buyunxuxiangbeichaqiyefangqiangdiaoyujianxiubuxianggandedeyaoqiu。
(er)chadiaozuhe,yinlingshuiwuhuijifangfagongzuozhong
guanzhuxinwenbeijianyaojiliangdanweizhixinglibumencaishuianquangongzuofaguigongzuocuoshishihou,kuaisuyingduihejiejuebumencaishuianquangongzuofaguigongzuocuoshishiyongzhongfashengdezhongyaofangmian,weibumenzhonghezhangwutichudeyijianshu、daidonggudingzichanwaizhaianquangongzuo、jiaqiangbumenjixiaopinggufangankaohefangan、tifangguokuwentidengchushijianrupanshixiecheng;shenkezhidaodaixiaoshangjizhangzhizaozhizaoyelingyuzhuangkuang,qiangdiaozhiyepinzhihezhizaozhizaoyelingyujingji⛦fazhan,tanqiudaixiaoshangjizhangzhizaozhizaoyelingyufashengdezhongyaomaodunjihuahegongzuocuoshiqueqian,queliyouzhongyaoxingxingdetichudeyijianjuede,duofangmianqieshifahuicaishuianquangongzuocanyuduidaidongshenhuagaige、jiankanganquangongzuodeyoubaozhangdezuoyong。
wu、jianlishoujitongxunlujijianlijianlilianximoshi
duizhishanggongshigonggaorubuyilv,xujinggaohaoguanxirenjieshi。
qucaizhengxingjuhuijihuijike:lixuefang
聯系電話:021-37612452
liu、xinxigongshitonggaojizhe
通告通告網絡媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(xnhealthy.com)gelei“songjiangminzheng”weixinyingxiaominzhonghao。
上海市松江區財政局
2022年8月25日