依据《中华(hua)人民共和国会(hui)计(ji)法(fa)》、《财政部门监(jian)督(du)(du)办法(fa)》、《上海市财政检(jian)查工作规程》,以及市财政局《关于组织区财政部门开(kai)展2022年🃏会(hui)计(ji)监(jian)督(du)(du)检(jian)查工作的通知》(沪(hu)财监(jian)督(du)(du)发〔2022〕5号)的相关工作要求,我局委(wei)托天一会(hui)计(ji)师事务所于2022年8月至10月对我区行政事业单位3户(hu)、代理记(ji)账机构5户(hu)进行会(hui)计(ji)监(jian)督(du)(du)检(jian)查,现将检(jian)查结果公示如下:
一、诊断知道(dao)的基本问题(ti)
(一(yi))财(cai)♌务会(hui)计基本(ben)事情(qing)规范标准问题(ti)。常见(jian)行为(wei) 为(wei)记账合同环节不全,內(nei)容不完善,原状合同及(ji)账簿控制不实验室管理标准等方面。
(二)内控(kong)搭建(jian)管(guan)理方面(mian)。第一是里面(mian)有效(xiao)控(kong)制(zhi)管(guan)理制(zhi)度创(chuang)新不直接;二要(yao)服务基本特征里面(mian)有效(xiao)控(kong)制(zhi)制(zhi)定(ding)产生委托(tuo)协议书关健范畴(chou)修改(gai)内容不五𒆙证(zheng)齐全、委托(tuo)协议书未(wei)序号、未(wei)盖(gai)章骑(qi)缝章、未(wei)修改(gai)内容委托(tuo)协议书签了(le)时间等时候。
(三(san))会计实(shi)务(wu)(wu)考核机制审理层(ceng)面(mian)。第一成(cheng)本财务(wu)(wu)课程(cheng)设(she)制、的(de)(de)采(cai)用不管理规(gui)范,现实(shi)有课程(cheng)设(she)制系统错误和(he)记账(zhang)凭单(dan)成(cheng)本财务(wu)(wu)课程(cheng)的(de)(de)的(de)(de)采(cai)用与(yu)事(shi)实(shi)渠道(dao)收录不共同的(de)(de)情形(xing)下;第二(er)是(shi)局部(bu)税款、的(de)(de)社会安(an)全报(bao)送(song)激纳(na)社保不马(ma)上、不共同,现实(shi)有如小(xiao)增值税丝网(wang)印税未马(ma)上报(bao)送(song)并激纳(ꦜna)社保、在职(ꦬzhi)(zhi)(zhi)员工(gong)伙食费补助费未报(bao)送(song)激纳(na)社保本人所(suo)获资金税、局部(bu)公资报(bao)送(song)工(gong)作职(zhi)(zhi)(zhi)工(gong)与(yu)事(shi)实(shi)领取(qu)工(gong)作职(zhi)(zhi)(zhi)工(gong)不共同等情形(xing)下。
二、整(zheng)改意见(jian)进(jin)行处(chu)理(li)原因(yin)
应对(dui)所诉现(xian)象,可(ke)根据(ju)(ju)《中(zhong)原群众中(zhong)华(hua)人(ren)(ren)(ren)(ren)(ren)民(min)税(shui)(shui)务(wu)(wu)(wu)成(cheng)本(ben)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)师(shi)法》等的规定,松(song)江区不(bu)需要局在有效征求(qiu)被检(jian)杳机(ji)关公司(si)一(yi)(yi)件依(yi)据(ju)(ju)上,予(yu)以(yi)依(y✨i)规依(yi)执行程序下(xia)达通知了检(jian)杳汇(hui)总了和(he)加工(gong)(gong)(gong)(gong)绝对(dui),勒令被检(jian)杳机(ji)关公司(si)时限(xian)改正,调整税(shui)(shui)务(wu)(wu)(wu)成(cheng)本(ben)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)师(shi)账务(wu)(wu)(wu),补(bu)交社保(bao)税(shui)(shui)款,进这一(yi)(yi)步制(zhi)约税(shui)(shui)务(wu)(wu)(wu)成(cheng)本(ben)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)师(shi)结(jie)算,优化制(zhi)度投建内(nei)外部保(bao)持(chi)机(ji)制(zhi)投建。一(yi)(yi)起(qi),需求(qiu)各机(ji)关公司(si)优化税(shui)(shui)务(wu)(wu)(wu)成(cheng)本(ben)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)师(shi)服务(wu)(wu)(wu)管(guan)理工(gong)(gong)(gong)(gong)学(xue)作任(ren)务(wu)(wu)(wu),源(yuan)源(yuan)不(bu)断深造(zao),增长税(shui)(shui)务(wu)(wu)(wu)成(cheng)本(ben)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)师(shi)任(ren)务(wu)(wu)(wu)人(ren)(ren)(ren)(ren)(ren)群的业务(wu)(wu)(wu)流程情况方向和(he)个人(ren)(ren)(ren)(ren)(ren)素质(zhi),汇(hui)总了说教,对(dui)有着的现(xian)象严加整顿,削(xue)减在规划未来(lai)税(shui)(shui)务(wu)(wu)(wu)成(cheng)本(ben)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)师(shi)任(ren)务(wu)(wu)(wu)中(zhong)的失败,稳步优化整体上服务(wu)(wu)(wu)管(guan)理工(gong)(gong)(gong)(gong)学(xue)作情况方向。
武汉(han)市松江区财政预算局 𝄹
2023年(nian)7月19日(ri)&꧙ensp; &enspꦓ;