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𒈔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、dingqijianchadanweimingchengxuanding
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𓆉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机构,或者ꦅ2022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、jianchabaogaoxinxineirong
(yi)zhenzhengfuchunaxingweizhunzeguanlizhiduzhixinggongzuowenti
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𒅌、完整性等情况;事前绩效评估、绩效执行监控、绩效评价结ꦍ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)diquhuijidailibumenzhiyeyishizhengxiaoguo
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൲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、jianxiubiaozhunyufuzhudejianxiushuiwushenjishishiwusuo
序号顺序 |
政府部门名号 |
帮助检杳注册会计师事情所 |
1 |
hangzhoushisongjiangquyuanlinlvhuaheshirongguanligongzuoju |
guangzhoutianbuyihuijishigonggonggongsi |
2 |
xianshisongjiangqudajiazhengfubangongshifangsongdedajieshangzhaorendaibiaochu |
guangzhoutianyihuijishishiqingsuo |
3 |
beijingshisongjiangquxinqiaozhenbaixingdifangzhengfu |
wuhantianshijifenzhongjishishiwuchulisuo |
4 |
zhenhuizaixiankejikaifa(chengdou)youxianpingtaiyingwenpingtai |
zhongqingtianhuierjishishiwuguanlisuo |
5 |
beijingxinqiaohesuandailiquanjizhangfuwudesuo |
kunmingtianyishijishigonggongshenjishiwusuo |
6 |
huatuzhangwuxiangxun(chengdou)jiaoshaowosi |
沪天一回计师业务所 |
7 |
shenyangjuanhuizijingongzuoyouxianzhigongsi |
zhongqingtianyihuierjishixingzhenghuijishishiwusuo |
8 |
dianjiang(guangzhou)qiyezongbudefuwubuzuzongbu |
kunmingtianyihuierjishigongzuosuo |
四、涉及想要
(yi)yifaxingzhengquanmianjiancha,keshoudegongzuozuzhijilvxing
qianghuazhuangbeiyifaxingzhengji🧸guanshiwuxingzhengjiguanshiwuzijuexing,yanjinshixingjiancharuanjianxiaochengxu,biaozhunhuajianchagongjixingwei,duijianchajieguo、tingquyijianbiaohan、daohuoshixingdengshixingquanjutibuzhoujiluchaxun。douanzhao《huijixuekefa》dengshejifalvtiaowenxiangguanfalvfaguihecaizhengjujianchagongzuoshangdaoze,tigaoxiaolvkongzhu,quebaoanquanshengchanshishizhenxiangkanqingchu、mingquejingquexing、juzhengquezao、ruanjianxiaochengxufanfa、jinghuachulichuliheli,youxiaodekongzhuxingzhengjiguanshiwujianchafengxianyinhuan。
chayanzuyingkekeyangeanzhao《huijixuekehefenxikaizhanchayanzuogangweijilv》,degaodushenrutuijinlianjiesheji,kekeyangeanzhaolianjiefangshihechayanzuogangweijilv,duibushangtigongbeichachangjiadeqian、cai、wudeng;duibushang꧟xubaoyaochudeweifanguidingweiguixingweiguzhang;duibushangxiangbeichachangjiatichulaiyuchayanbuhuigaibiandebixu。
(er)chadiaolianxi,tuizhuhuijishichuligongxueyuanzuo
guanzhuxinwenbeijianyangongzuodanweishixingxianrenminquzhengfuxingrengongjibenshouzejizhijutiqingkuang,dangjipinglunhekefuxianrenminquzhengfuxingrengongjibenshouzejizhijinxingzhongyoudeguqixianxiang,weixianrenminquzhengfuxingzonghecaozuogongzuozhiduzijinbaogaogeshi、ꦏquanmiantishengzhaiwufuzhailvcaozuogongzuozhidu、gaijinzuihaoxianrenminquzhengfuxingyejijixiaokaopingjixiaokaoping、yifangcaizhengyusuanyinhuandengchushijianꦯrupanshizhicheng;jianchiwentidaoxiangqingchudaibanjiamengjizhangqiyebuduanfazhanqushi,zhongdianweiraozhiyezigexiaolvheqiyebuduanfazhan,lunshudaibanjiamengjizhangqiyeliucundeguqiguanxijinzhanghejizhibuzu,yaoqiuyoumianxiangxingdejutiyijianzuihao,gengjiachongfenpaihuirengongxingzhengjianduduiyouzhuyugaizhi、buduanwanshancaozuogongzuozhidudejibenbaozhangfanying。
五、找人及找的方法
duizuoyougongbuyuyikunhuo,keyixiangjieherenfanying。
qucaizhengtingjurengongke:lixuefang
联系电话:021-37612452
liu、gongshigonggaogeshigonggaogeshidianshimeiti
公示结果公告格式媒体平台为:上海松江——专题专栏——财会业务(监督检查)信息公告(realxxs.com)yijing“songjiangguoku”weixinweixinmeitihao。
上海市松江区财政局
2022年8月25日