为切实履行财会监督职责,根据《财政部关于组织地方财政部门开展2021年度会计🎉和评估监督检查工作的通知》(财监〔2021〕9号)、市财政局《关于组织区财政部门开展2021年会计监督检查工作的通知》(沪财监督发〔2021〕12号)文件精神及会计监督检查工作要求,松江区财政局决定于2021年8月至10月开展2021年松江区会计监督检查工作。现结合本区工作实际,制定2021年松江区会计监督检查工作方案,并公示如下:
一、捡查厂家摘取
2021年松江区会计监督检查单位选取范围分别为:获得财政扶持资金重点企业4户、地方金融机构1户、行政事业单位5户、代理记账机构14户,并延伸检查被代理记账企业28户(1+2),会计检查年度为2020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。
2020年之前3年内接受过会计监督检查工作的企业与代理记账机构,原则上不再选取。
2021niandedao xiaoshoushangjizhangyunxuzhengjiandexiaoshoushangjizhangzuzhi,dejibenlilunshangbushaixuanzhong。
二、检查报告的内容
(yi)zheyanyuhexinlinyutuijincaiwurenyuanzixundepinzhijiancha,guanzhuyinhuanfanghuhecaizhengzijinfalvfaguiluoshigongzuo
结合2021年会计监督检查工作计划和本区实际,围绕财政扶持政策落实及资金监管工作,以及内控制度、企业会计准则制度和政府会计准则制度等贯彻实施情🎃况开展会计信息质量检查。重点关注得到过财政局税收优惠政策的资金的侧重互联网行业厂家,《会计法》和企业会计准则制度执行情况,切实保障资金使用安全合规;重点关注金融机构内部控制、资产质量和债务风险等情况,揭示风险隐患;重点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,及时发现问题并督促被查单位进行整改。
(er)fazhanjingxiaojizhangzuzhizhuandingpaicha,zhuzhongxijieshizhongzhangzhihoufengxianfangkong
根据《中华人民共和国会计𝐆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,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,同时关注代理记账机构的财务管理、会计核算和业务收支。对于纳入上海市财政部门为小微企业购买代理记账服务的2021 年中标代理记账机构,关注《代理记账行业执业规范指引》(沪财会〔2017〕7 号)、《代理记账机构执业规范指引第3 号——代理银行支付业务》(沪财会〔2019〕17 号)的执行情🌳况。
san、chachangjiayupuzhuchacaiwushenjishishiqingsuo
项目编号 |
政府部门简称 |
輔助进行检查财务师事务性所 |
1 |
nanjingweilexiaojiaochekongdiaoxitongqibuduogongsi |
shenzhentianyihuijishishiwuguanlisuo |
2 |
西安雀巢有现子公司 |
shenzhentianyiduanshijianjishishiqingsuo |
3 |
huirongwangluoshebeishizhenggongchenggudongshiyouxiandechangjia |
shenyangtianbuyihuijishixingzhengjianchasuo |
4 |
yongzhenyougangjizhi(zhengzhou)youxiaozigongsi |
nanjingtianyishijishishiwuchulisuo |
5 |
chengdousongjianghuasongxiaoegerendaikuangerendaikuangupiaojiageyouxianzerenpingtai |
wuhantianyoushijishishiwuguanlisuo |
6 |
hulitachengbenhuijidefuwusuoyoudexianzongbu |
shanghaishitianyoushihoujishigonggongfalvshiwusuo |
7 |
guangzhouhaohuijiyewuyewusuo |
dongguantianguohuierjishishiyisuo |
8 |
tianjinxushifengchunayuanxuanzefeichangyouxiangongsi |
foshantianyizhenzijishishiyisuo |
9 |
dagangcaiwurenyuanfuwudesuo |
dongguantianyixiajishixingzhengjianchasuo |
10 |
wuhanhaishencaiwuchunaxunwenyouxianpingtaipingtai |
wuhantianhuierjishixingzhenggezhongshiwusuo |
11 |
nanjingxinliangxingyeguanlixitongdefuwuyouxianzerengongsideyingwengongside |
shanghaishitianyoushijishixingzhengfalvshiwusuo |
12 |
hangzhouqiaoranjinkoushuiwudailixingzhengjianchasuo |
suzhoutianshijifenzhongjishishiwuxingsuo |
13 |
shenyangshisongjiangquguoyouhuagudingzichanjianchaguankonglishihuihui |
shanghaishishenxinrengongshishiqingsuo |
14 |
beijingshisongjiangqujiujikongzhiju |
dongguanshenxinchunashishiwuxingsuo |
15 |
foshanshisongjiangqutiyuwenhuaju |
hangzhoushenxinhuijihuijigonggongbangqigonggongbangqi |
16 |
beijingshisongjiangqubaixingxianzhengfuzhongshanjiedaoshequzhaorenshangwuchu |
guangzhoushenxinhuijishiwushishiwuchulisuo |
17 |
jinanshisongjiangquxiaosuzhouzhengezurenminxianzhengfu |
foshanshenxinhuijixuekeshixingzhengshenjishiwusuo |
18 |
hufushengcaiwubuzaixianzixunbuzupinpai |
hangzhoushenxincaihuishishiwuxingsuo |
19 |
shenzhenweixuanqiancaiguwenyouxiangongchanggongchang |
zhengzhoushenxincaiwurenyuanshiyewusuo |
20 |
dongguanheiniaozhongxiaosuoyouqiyejingyingguanligongzuoyouxianzerengongchang |
beijingshenxinhuijishiwushixingzhenggongsi |
21 |
jinansanfukehuguanligongzuofuwuzixunyouxianzhidexingongsi |
nanjingshenxincaihuishixingzhenggezhongshiwusuo |
22 |
zhongqingluhaoxiaobianzixunzhongdian |
chengdoushenxincaihuishixingzhengbangqi |
23 |
xuancheng(shenyang)zhuangxiugongsigongzuofuwuzhiliangyouxiaozhuangxiugongsi |
suzhoushenxinshenjishishishiyisuo |
24 |
beijingwushechengbenhuijiposjidailijizhanggongsisuo |
dongguanshenxincaiwuhuijishiwusuoshiwusuo |
四、想关必须
(yi)yifayiguijianchabaogao,keshouzuoyezunshoujilv
强化依法行政意识,严格执行检查程序,规范检查行为。按照相关法律法规和《关于印发<上海市财政局行政处罚裁量指导规范>的通知》(沪财发(2017)10号)♛、《关于印发<广州市财政局行政处罚裁量基准(会计类)>等的通知》(沪财发(2017)11号)的🙈规定,加强质量控制,确保💛事实清楚、定性准确、证据确凿、程序合法、处理处罚恰当,有效控制行政执法风险。
gezhenduanzuyaogaoqiangduguanzhuqing🌳zhenglianjieqinzhengjianzao,yangezhixingzunshouguizeqingzhenglianjieqinzhengguizhangzhiduhezhenduangongzuoshangguize,buyunxujieshaobeichajigoumingchengdeqian、cai、wudeng;buyunxufugaichadaodesiziweijiguzhang ;buyunxuxiangbeichajigoumingchengtichuleyuzhenduanbutaixiangguandeqingqiu。
(er)chadiaojiehezaiyiqi,jinyibutuidongcaiwuhuijifangfagongzuozhong
zhuyibeichakandanweimingchenglianjieshuiwuzongjuxianxingcelvedehuanjing,guanchuanshuiwuzongjutizhishenhuaxingzhengtizhigaigehecaizhengyusuantinganquangongzuoguanli,lijibiaoxianqiyezhuzaicaizhengyusuantingxianxingcelvedaoluodaoweilianjie、chunayuanguifanlianjiezhongdezhongdiandawenti。shenrudaofenxidaixiaoshangjizhangzhizaoyeshichangfenxi,guanchuanzhiyeyishizhengshuipinghezhizaoyequshi,biaomingdaixiaoshangjizhangzhizaoyecunzaidedezhongdianjiufenhejinxingjiandujizhiyichangxianxiang,ti🧔qiyouzhongyaoxingxingdegongzuotixingtixing,jijihui🐷fachunayuanjinxingjianduduishideshenhuaxingzhengtizhigaige、jianliwanshananquangongzuoguanlidejibenbaozhangshiyong。
wu、qutongxunlujiqulianxiqilaitujing
duiwangshangxinxigongshiqingliangjiewentijieda,yingxiangqudepingguotongxunluzhanxian。
quminzhengjuhuijishiwuke:lixuefang
联系电话:021-37612452
liu、gongshigongshixiaoyuanmeiti
公示了公示公告传媒为:上海松江——专题专栏——财会业务(监督检查)信息公告(nxmdig.com)yijing“songjiangguoku”weixinhaogukehao。
上海市松江区财政局
2021年8月12日