依据(ju)《中华人民共和国会(hui)(hui)(hui)计(ji)法(fa)ও》、《财(cai)政(zheng)部门监(jian)督办法(fa)》、《上海市财(cai)政(zheng)检(jian)(jian)查(cha)(cha)(cha)工作(zuo)规程(cheng)》,以及市财(cai)政(zheng)局(ju)《关于(yu)组织区(qu)财(cai)政(zheng)部门开展2022年会(hui)(hui)(hui)计(ji)监(jian)督检(jian)(jian)查(cha)(cha)(cha)工作(zuo)的通知》(沪财(cai)监(jian)督发〔2022〕5号)的相关工作(zuo)🦋要求,我局(ju)委托(tuo)天一会(hui)(hui)(hui)计(ji)师事务所于(yu)2022年8月至10月对我区(qu)行政(zheng)事业单位3户、代理记账机构(gou)5户进行会(hui)(hui)(hui)计(ji)监(jian)督检(jian)(jian)查(cha)(cha)(cha),现将检(jian)(jian)查(cha)(cha)(cha)结果(guo)公(gong)示(shi)如下:
一(yi)、查找(zhao)到的关键话题(ti)
(一)会计业务基础理(li)论的工作(♒zuo)国家标准因素。主要表(biao)面(mian)为记(ji)账学历成(cheng)分不(bu)全,项目(mu)不(bu)完正,初(chꦅu)始学历及(ji)账簿工作(zuo)管理(li)不(bu)正规等(deng)毛病。
(二)内(nei)控建设规划层(ceng)面。第一内(nei)ꦫ外操控监督制度(du)更新时间不马上;二要工作维(wei)度(du)内(nei)外操控审理都存在劳(lao)务(wu)三方(fang)协(xie)议(yi)核心三要素填不较齐全、劳(lao)务(wu)三方(fang)协(xie)议(yi)未编码、未盖上骑缝章、未填劳(lao)务(wu)三方(fang)协(xie)议(yi)签立年(nian)月日等状态(tai)。
(三)财(cai)(cai)务人(ren)员(yuan)(yuan)监督机制履行多(duo)方(fang)(fang)面。一(yi)类是出纳课(ke)程和(he)几(ji)个(ge)(ge)(ge)财(cai)(cai)务人(ren)工(ꦛgong)题目(mu)设有、采(cai)用不(bu)(bu)标准(zhun)规范,留存(cun)课(ke)程和(he)几(ji)个(ge)(ge)(ge)财(cai)(cai)务人(ren)工(gong)题目(mu)设有错识和(he)记账学历出纳课(ke)程和(he)几(ji)个(ge)(ge)(ge)财(ca♏i)(cai)务人(ren)工(gong)题目(mu)的(de)采(cai)用与实(shi)践业(ye)务量日志不(bu)(bu)不(bu)(bu)符的(de)情形;二要地(di)方(fang)(fang)税(shui)(shui)费(fei)在(zai)内、社(she)会生活保险(xian)服务企(qi)业(ye)审(shen)核(he)纳税(shui)(shui)缴税(shui)(shui)不(bu)(bu)即时(shi)、不(bu)(bu)不(bu)(bu)符,留存(cun)如(ru)小税(shui)(shui)收印花(hua)布税(shui)(shui)未即时(shi)企(qi)业(ye)审(shen)核(he)纳税(shui)(shui)并缴税(shui)(shui)、职员(yuan)(yuan)膳食补贴(tie)政策(ce)未企(qi)业(ye)审(shen)核(he)纳税(shui)(shui)缴税(shui)(shui)个(ge)(ge)(ge)人(ren)的(de)所(suo)有税(shui)(shui)、地(di)方(fang)(fang)员(yuan)(yuan)工(gong)工(gong)资企(qi)业(ye)审(shen)核(he)纳税(shui)(shui)人(ren)工(gong)与实(shi)践派发人(ren)工(gong)不(bu)(bu)不(bu)(bu)符等情形。
二、整改计划(hua)外理前(qian)提(ti)
针对于以上(shang)状(zhuang)况(kuang)(kuang),不同《中華中国(guo)人民中华人民财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)法(fa)(fa)》等(de🌱ng)标(biao)(biao)准(zhun),松江(jiang)区财(cai)(cai)(cai)(cai)政预算局在(zai)积极主动征(zheng)求被(bei)检杳(yao)标(biao)(biao)准(zhun)想(xiang)(xiang)法(fa)(fa)核(he)心上(shang),依照法(fa)(fa)律规(gui)(gui)(gui)定(ding)依规(gui)(gui)(gui)依程度(du)下(xia)达通知(zhi)了检杳(yao)分析(xi)和处里确定(ding),责成(cheng)被(bei)检杳(yao)标(biao)(biao)准(zhun)有(you)效期改正(zheng),调正(zheng)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jౠian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)账(zhang)务(wu)(wu),补交(jiao)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)款,进(jin)几步标(biao)(biao)准(zhun)化财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)账(zhang)务(wu)(wu)处理(li),成(cheng)熟内壁调控监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)体(ti)制(zhi)搭建(jian)。与此(ci)同时(shi),耍求各(ge)标(biao)(biao)准(zhun)增加财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)操(cao)(cao)作,持续不断学(xue),提生财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)操(cao)(cao)作人士的(de)金融业务(wu)(wu)技术(shu)和思想(xiang)(xiang)素质,分析(xi)惩罚,对现(xian)实(shi)存在(zai)的(de)状(zhuang)况(kuang)(kuang)严加整(zheng)改措施,才能减(jian)少在(zai)规(gui)(gui)(gui)划未来财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)财(cai)(cai)(cai)(cai)税(shui)(shui)(shui)(shui)(shui)(shui)(shui)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)实(shi)务(wu)(wu)操(cao)(cao)作中的(de)不正(zheng)确的(de),逐渐不断提升大体(ti)监(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)(jian)管(guan)(guan)(guan)技术(shu)。
东(dong)莞市松(🅠song)江区国库局&e🤪nsp;
2𓃲ಌ023年7月19日(ri)