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ܫ區工作實際,制定2021年松江區會計監督檢查工作方案,并公示如下:
yi、chakanjicengdanweitianjia
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。
2021nianshuachuxuanzejizhangkezhengzigezhengshudexuanzejizhangyiliaojigou,yaoqiushangbushaixuanzhong。
二、查主要內容
(yi)weiraozhu yaodianyanjiufangxiangfazhanhesuangerenxinxianquanxingnengguancha,qiangdiaofenxianyufangheguokuguojiazhengcewancheng
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。重點關注收獲過財政錢財創業扶持錢財的核心這個行業企業,《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)zuzhikaizhanjiamengdailijizhanggongsizuzhizhuanxiangzhengzhiguancha,yaozhuyishizhongshichengzhihouanquanjianguan
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、jianyaoxingyeyuyanghuaguijianyaoshuiwuhuijishiqingsuo
項目編號 |
廠家簡稱 |
氧化硅全面檢查核算師行政監察所 |
1 |
shenyangweileqinianlaobanzhuoqiyouxiandepingtai |
hangzhoutianguohuierjishishiwuguanlisuo |
2 |
成都雀巢有限制機構 |
hangzhoutianyihuijishishiwuchulisuo |
3 |
huirongdianzizhuangzhigongzuogufenyouxiangongsiyouxianzhiyouxiangongsi |
foshantianshijifenzhongjishigonggongfalvshiwusuo |
4 |
yongzhenyougangjijie(shenyang)xianyougongsi |
xiantianyizhenzijishishiwuguanlisuo |
5 |
shanghaishisongjianghuasongduoshaodiyadaikuanguquanxianzhiyouxiangongsi |
hutianyihuierjishixingzhengjianchasuo |
6 |
shanghaishilitarengonggongnengzhenggexianjigou |
zhongqingtianyihuierjishishiwuxingsuo |
7 |
xianhaocaishuiguanlishouhoufuwusuo |
shanghaishitianhuierjishixingzhengfalvshiwusuo |
8 |
shanghaixushifengcaihuidiqudailishiyouxiandesi |
hangzhoutianyizhenzijishixingzhengjianchasuo |
9 |
daganghuijixuekefuwudesuo |
xiantianyiduanshijianjishishiwuchulisuo |
10 |
zhongqinghaishenjinrongzixunyouxianxingongsixingongsi |
suzhoutianyoushijishigonggonghuijishiwusuo |
11 |
zhengzhouxinliangkehuweihufuwubaozhangfeichangyouxianzongbu |
suzhoutianyoushihoujishishiqingsuo |
12 |
suzhouqiaorandailijizhangyewusuo |
shenyangtianguohuierjishishiwuguanlisuo |
13 |
nanjingshisongjiangquguoyoutudijinrongzichanfudaofuwuguanlilishihuihui |
shanghaishishenxinchunayuanshishiqingsuo |
14 |
shanghaishisongjiangquyingjifanganfangfaju |
suzhoushenxinchunayuanshishiyisuo |
15 |
hangzhoushisongjiangqutiyujiaoyuju |
hangzhoushenxinchunashishiyisuo |
16 |
hushisongjiangquguominquzhengfuzhongshanjiebianbanshixiaolvchu |
hangzhoushenxinhesuanshishiqingsuo |
17 |
hangzhoushisongjiangquxiaosuzhouzhenguominzhengfubu |
shenyangshenxinhuijishenjishixingzhengzhuanlidailigongsi |
18 |
xianfushengshuiwuzaixianzixunyouxiangongchangyingwengongchang |
shanghaishenxinhuijizhucehuijishishiwusuo |
19 |
tianjinweixuancaihuixunwenyouxianzigongsizigongsi |
hushenxinhuijishiwushiyewusuo |
20 |
beijingheiniaozhuangxiugongsisuoyouqiyejingyingguanligongzuoshifenyouxianzhuangxiugongsi |
zhongqingshenxincaiwushishiwuxingsuo |
21 |
shenzhensanfupinpaijianlixiangxunfeichangyouxianpingtai |
zhongqingshenxincaishuiguanlishishiwusuo |
22 |
nanjingluhaocaiwuwangluozixunzhu |
wuhanshenxinhuijishiwushishiwusuo |
23 |
xuancheng(zhongqing)zhongxiaoqiyedeguanlifuwudeyouxianzerensi |
beijingshenxinshuiwuhuijixingzhengjianchasuo |
24 |
jinanwushecaiwurenyuandailifeijizhangsuo |
shenzhenshenxinhuijixueshixingzhengbangqi |
四、有關的標準
(yi)congyanchajian,keshourenwuguilv
強化依法行政意識,嚴格執行檢查程序,規范檢查ꦉ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>的通知》(滬𒐪財發(2017)10號)、《關于印發<昆明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、處𒁏理處罰恰當,有效控♊制行政執法風險。
gechakanbaogaozuyaogaozhongshichengduqingzhenglianjieqinzhengjichujianshe,yaoyangeyanshouqingzhenglianjieqinzhengyewuzhiduhechakanbaogaoyewujilv,🐟bunengzhankaibeichaqi𒁃shiyedanweimingchengdeqian、cai、wudeng;bunengyinmanshenhechudeweifaluanjiweifaqingkuang;bunengxiangbeichaqishiyedanweimingchengtidaoyuchakanbaogaoqujueyudezhuiqiu。
(er)chadiaojieheshiji,zhulihuijishishiqingguanligongxueyuanzuo
xiaibeipaichadanweimingchengjinxingshuiwuzongjuguojiafangandeqingkuangbaogao,zhulishuiwuzongjujingyingfangfatizhizhuanxingheminzhengbumenjingyingfangfa,xunsuzhanxiangongyeqiyezaiminzhengbumenguojiafanganguancheluoshijinxing、chunacaiwurenyuanzhunzejinxingzhongdemingxianyixiewenti。shenruxizhijieshaojinkoupifashangjizhangzhizaoyexianshizhuangkuang,zhuliyishizigezheng🦄xiaoguohezhizaoyefazhan,tanqiujinkoupifashangjizhangzhizaoyechangqicunzaidemingxianzhenglunhejingyingzhiwenti,tandaoyouyingxingyuwangdetichudeyijianjianyi,quanmianqizhuchunaduchaduicushizhuanxing、jianlihewanshanjingyingfangfadeyouxiaobaozhanggongxiao。
wu、gaohaoguanxirenjigaohaoguanxifangshi
duibudiyukaichenggongburubuwentijieda,youquangaohaoguanxirenfanyingchu。
qucaizhengxingjuhuijixuekeke:lixuefang
聯系電話:021-37612452
liu、mingdangongshigonggaogeshichuanmei
干部考察預告通知公告廣播媒體為:上海松江——專題專欄——財會業務(監督檢查)信息公告(hnjtyhjh.com)huanyou“songjiangcaizhengju”weixinhaozhengfugonggonghao。
上海市松江區財政局
2021年8月12日