為切實履行財會監督職責,根據上海市財政局監督檢查局《關于組織區財政部門開展2023年會計監督檢查工作的通知》(💞滬財監督發〔2023〕42hao)guidingyaoqiu,zonghewoqushijiqingkuang,xuanze20꧑jiabiaozhunshen♐weichangguichayanlingyiban,gaohaohuijixuejianchachangguichayanshiye,xianjiangxiangguanlianshiqinggongshigonggaoneirongruxia:
yi、jianchabaogaoshihouheshiyongfanwei
檢查時間從8月初-10月底,主要檢查單位2022年度會計信息質量,必要時可延伸檢查以前年度。
二、體檢關鍵和玩法
(一)企業主工作方面。選取5家企業,開展會計信息質量檢查。重點關注企🧸業會計準則執行情況,嚴厲查處偽造會計憑證、虛構經濟業務、編制虛假財務會計報告等嚴重違法行為。
(二)行政部門人事企業個方面。選取10家行政事業單位,開展會計信息質量檢查。涉及8個街鎮、經開區和政務服꧟務辦,重點關注政府會計準則制度執行情況、內控體系建設情況以及政府購買服務等存在的相關問題。
(三)代記賬構造及拓展業務機構因素。以代理記賬機構年度備案數據為依據,聚焦機構服務客戶總量及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,選取5家機構并抽查不少于2家被代理企業,開展“雙隨�🌜�機”專項執業質量檢查。
三、被檢驗標準各單
1.nanjingshisongjiangshuiyezhuanxingyouxianzerenwosi
2.hushisongjianghangzhouzilaishuishifenyouxiansi
3.zhongqingsongshenshuishenghuohuanjingzhiliyouxiandeshiyegongsi
4.shanghaishilushiziliaojishuyingyongjishuyouxianzerengongside
5.dongguankentingwangluotongxinkejifazhanbuzudanwei
6.tianjindouchengzhongxiaoqiyezhihoudefazhanzhuangdajuxiangongsi
7.guangzhouzhongnuotanggongchangtisheng(jikun)shouxianjigou
8.xinzhizhongxiaoxingqiyecaozuo(shanghaishi)youxiaoqiye
9.chengdoujiaokezhongchuangdekongjianbiaozhunhuaguanliyouxiandewosi
10.shanghaibapimacaiwugongzuozixunyouxianzhidezongbu
11.beijingshisongjiangqudongjingzhenzhongguorenminshizhengfu
12.dongguanshisongjiangqumaogangzhenrengenzhengfuxing
13.zhongqingshisongjiangquchedunzhengongminzhenzhengfu
14.zhongqingshisongjiangquxinbangzhenlaobaixingzhengfubumen
15.hushisongjiangqusijingzhenrengenyizhengfu
16.xianshisongjiangqusheshanzhenqunzhongdifangzhengfu
17.suzhoushisongjiangquwomendangdizhengfuyongfengjiezhenbanshirenchu
18.shanghaishisongjiangqulaobaixingquzhengfuyueyangjiedaobanzhaorenfuwuchu
19.songjiangquyujingjigaojishushejiquchulicujinhuihui
20.jinanshisongjiangquzhengwuchanpinpingtaichanpinbangongchangsuoshi
四、另外
guanchajieduan,huanyinghuidangjinguangdakehurenshiyiluokuanxin、shenfenrenzhenglianxidianhuahuomianshidefangshixiangguanchazuzaochengguangyushiqing。
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2023年7月19日