為切實履行財會監督職責,根據《財政部關于組織地方財政部門開展2021年度會計和評估監督檢查工作的通知》(財監〔2021〕9號)、市財政局《關于組織區財政部門開展2021年會計監督檢查工作的通知》(滬財監督發〔2021〕12號)文件精神及♛會計監督檢查工作要求,松江區財政局決定于2021年8月至10月開展2021年松江區會計監督檢查工作。現結合本區工作實際,制定20🧸21年松江區會計監督檢查工作方案,并公示如下:
一、檢驗部門查找
2021年松江區會計監督檢查單位選取范圍分別為:獲得財政扶持資金重點企業4戶、地方金融機構1戶、行政事業單位5戶、代理記賬機構14戶,并延伸檢查被代理記賬企業28戶(1+2),會計檢查年度為2020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。
2020年之前3年內接受過會計監督檢查工作的企業與代理記賬機構,原則上不再選取。
2021nianyoudaiquanjizhangjingyingzizhizhengzhiyejinengzhengshudedaiquanjizhangxitong,delilunshangbuxuanze。
二、常規檢查資源
(yi)xujinjinweiraoshengjizhongdianlingyufazhanhuijishiqiyexinxixianzhiliangjianchabaogao,zhuyigailvfangfancuoshihecaizhengtingzhiduyangezhixing
結合2021年會計監督檢查工作計劃和本區實際,圍繞財政扶持政策落實及資金監管工作,以及內控制度、企業會計準則制度和政府會計準則制度等貫徹實施情況開展會計信息質量檢查。重點關注賺取過財政局政策優惠金額的♊著重職業機構,《會計法》和企業會計準則制度執行情況,切實保障資金使用安全合規;重點關注金融機構內部控制、資產質量和債務風險等情況,揭示風險隱患;重點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,及時發現問題并督促被查單位進行整改。
(er)zuoposjidaizhanggongsiyiliaojigouzhongdianjianxiu,shenzhongshizhongjishijianguanbumen
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,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,同時關注代理記賬機構的財務管理、會計核算和業務收支。對于納入上海市財政部門為小微企業購買代理記賬服務的2021 年中標代理記賬機構,關注《代理記賬行業執業規范指引》(滬財會〔2017〕7 號)、《代理記賬機構執業規范指引第3 號——代理銀行支付業務》(滬財會〔2019〕17 號)的執行情況。
san、chaqiyedanweiyufuzhuruanjianchachengbenhuijishixingzhengjianchasuoxingzhengjianchasuo
數字序號 |
政府部門各稱 |
輔助檢杳出納員師業務所 |
1 |
chengdouweileqichejushikongdiaoqiyouxianzerenqiye |
hutianshijifenzhongjishixingzhenghuijishishiwusuo |
2 |
jinanquechaoyouxiandanweidanwei |
hangzhoutianyihuierjishixingzhengjianchasuo |
3 |
huirongdianzijishuxitongdeguochengzhongzichanshifenyouxianzongbu |
suzhoutianyishijishishiwuguanlisuo |
4 |
yongzhenyeyayoubengjixiezhuangbei(zhongqing)youxianzhigongsi |
kunmingtianyoushijishixingzhengjianchasuo |
5 |
shanghaishisongjianghuasonghuanshixiaoejiekuangupiaojiageshiyouxiandesi |
foshantianshijifenzhongjishishiwuxingsuo |
6 |
shanghaishilitahuijixuekefuwuyuyincixianwosi |
zhengzhoutianyiduanshijianjishishiwuguanlisuo |
7 |
beijingchenggonglvcaiwuchanpinsuo |
tianjintianyishijishishiwusuo |
8 |
shenyangxushifenghuijihuijixiaoshoushangfeichangyouxianpingtai |
shenyangtianhuierjishishiyisuo |
9 |
daganghuijihuijifuwupeixunsuo |
tianjintianyihuierjishigongzuosuo |
10 |
beijinghaishenzhangwuzaixianzixunbijiaoyouxianjigou |
shenzhentianguohuierjishigongzuosuo |
11 |
shanghaixinliangshangjiachuliyewufeichangyouxianjigou |
jinantianyoushihoujishishiqingsuo |
12 |
shenyangqiaorandailiquanjizhangyewusuo |
foshantianguohuierjishishiqingsuo |
13 |
hangzhoushisongjiangquguoyoukonggujingzichanzhiliangjianduanquanguanlichangwulishihui |
chengdoushenxincaiwushenjishishiwusuo |
14 |
foshanshisongjiangqujinjijiuyuanjianguanju |
tianjinshenxincaiwurenyuanshixingzhenggezhongshiwusuo |
15 |
重慶市松江區教育局 |
guangzhoushenxincaiwushixingzhengjianchasuo |
16 |
wuhanshisongjiangqudajiashizhengfuzhongshanchengshiyewubanlichu |
chengdoushenxinhuijiyewushishiwuguanlisuo |
17 |
chengdoushisongjiangquxiaowuxizhenguominyizhengfu |
nanjingshenxincaiwushishiwuchulisuo |
18 |
shenzhenfushengzijinzixunxingongsiyouxianxingongsi |
zhongqingshenxincaihuishishiwuchulisuo |
19 |
huweixuanchunazixunfuwushiyouxiandemaoyiyouxiangongsi |
zhengzhoushenxincaiwuhuijirenyuanxingzhenghuijishishiwusuo |
20 |
xianheiniaodanweifangfayouxianzhipinpai |
shanghaishishenxinshuiwuhuijirenyuanshiwuxingsuo |
21 |
hangzhousanfudeqiyeguanligongzuolianxishifenyouxianwosi |
shanghaishenxinrengongshiyewusuo |
22 |
dongguanluhaoshuiwuzixunzixunzhongxin |
hushenxincaiwuzhucehuijishishiwuxingsuo |
23 |
xuancheng(xian)danweikongzhigongnengxianzhijituan |
xianshenxinhesuanshishiwuxingsuo |
24 |
tianjinwushehuijihuijijinkouhuijidailijizhangsuo |
chengdoushenxinchunayuanshigongzuosuo |
四、有關的想要
(yi)yifaxingzhengjianyan,yangezunshouyunxingzuofengjilv
強化依法行政意識,ꦐ嚴格執行檢查程序,規范檢查行為。按照相關法律法規和《關于印發<上海市財政局行政處罰裁量指導規范&g❀t;的通知》(滬財發(2017)10號)、《關于印發<杭州市財政局行政處罰裁量基準(會計類)>等的通知》(滬財發(2017)11號)的規定,加強質量控制,確保事實清楚、定性準確、證據確鑿、🐼程序合法ꩵ、處理處罰恰當,有效控制行政執法風險。
gejinxingjichazuyaojiaodukanzhonglianjiejibenjianshe,xuyangezunconglianjiezhiduguanlihejinxingchajianrenwuguize,bukeyiꦗjieshaobeichagongsidedeqian、cai、wudeng;bukeyifugaidezhidehefaweiguicaozuokunnan;bukeyixiangbeichagongsidetandaoyujinxingchajianjuedingdeshuaqiu。
(er)chadiaopeihe,cujingaigechengbenhuijibiaozhunhuaguanligongxuezuo
guanzhugongzhonghaobeijianxiujiguandanweijinxingxiaobianshuishouxitongdeshijiqingkuang,huanraozhuxiaobiananquananquanguanlishenhuatizhigaicaofanganhecaiwuanquananquanguanli,jishidetuxianqiyegongsizaicaiwushuishouxitongrenzhenlvxingjinxing、huijixuehuijixuefaguijinxingzhongdezhongdiandewenti。shenruqianchushuzhi xiaoshoushangjizhangzhizaozhizaoyexianshizhuangkuang,huanraozhuzhiyezhilianghezhizaozhizaoyechengchang ,chanshuxiaoshoushangji♍zhangzhizaozhizaoyechuxiandezhongdianguanxijinzhanghexitongpiancha,tidaoyouernanrenxingdetichudeyijiankeyi,gengjiachongfenpaihuihuijixuehuijixuejinxingjianduduitigaogaicaofangan、jianliwanshananquananquanguanlidedebaozhangxiaoyong。
wu、jianlipinguotongxunlujijianlizhaoshouduan
duishangmiangongshigonggaoruwukunhuo,youquanlianxurentixianle。
qucaizhengtingjuhuijishiwuke:lixuefang
聯系電話:021-37612452
liu、gongshijieguogonggaogeshixinwenmeijie
公示情況報告公告信息新聞媒介為:上海松江——專題專欄——財會業務(監督檢查)信息公告(castc2021.com)xiangying“songjiangcaizhengju”diannaoweixinmeitihao。
上海市松江區財政局
2021年8月12日