依據《中華人民共(gong)和國會(hui)計(ji)法(fa)》、《財(cai)(cai)政部門監督辦法(fa)》、《上(shang)海市財(cai)(cai)政檢(jian)(jian)查工(gong)作規程(cheng)》,以及市財(cai)(cai)政局《關于(yu)組織區財(cai)(cai)政部門開展2022年(nia🎀n)會(hui)計(ji)監督檢(jian)(jian)查工(gong)作的(de)通知》(滬(hu)財(cai)(cai)監督發〔2022〕5號)的(de)相(xiang)關工(gong)作要求,我局委托ಌ天一(yi)會(hui)計(ji)師(shi)事(shi)務(wu)所于(yu)2022年(nian)8月至10月對我區行政事(shi)業單位3戶、代理記賬機構5戶進行會(hui)計(ji)監督檢(jian)(jian)查,現將檢(jian)(jian)查結果公示如下:
一(yi)、診斷看到的首要間(jian)題
(一)財會基礎理(li)論工作中規程(cheng)部(bu)分。重要體現(xian)為記(ji)賬(zhang)(zhang🌠)記(ji)賬(zhang)(zhang)合同(tong)基本(ben)概念不全(quan),介紹不完全(quan),原有記(ji)賬(zhang)(zhang)合同(tong)及賬(zhang)(zhang)簿經營不規范(fan)性等情況(kuang)。
(二(er))內控項目(mu)建設個方面。三是(shi)的內外(wai)(wai)部調節(jie)問責制度升級(jiꦡ)不(bu)及時性;二(er)要工作方面的內外(wai)(wai)部調節(jie)程序執行會出現補(bu)充協🍒議至關重要環境(jing)要素(su)添寫不(bu)齊備、補(bu)充協議未(wei)偏號、未(wei)再(zai)蓋騎(qi)縫章(zhang)、未(wei)添寫補(bu)充協議訂立起止日期等前提。
(三(san))核算(suan)管(guan)理機制(zhi)執行命令幾個方(fang)面。十是稅務(wu)(wu)財務(wu)(wu)員工(gong)專業(ye)科(ke)目表(biao)表(biao)設制(zhi)、運(yun)(yun)用(yong)不(bu)(bu)管(guan)理規(gui)范,有專業(ye)科(ke)目表(biao)表(biao)設制(zhi)失敗和記賬(zhang)憑據稅務(wu)(wu)財務(wu)(wu)員工(gong)專業(ye)科(ke)目表(biao)表(biao)的(de)運(yun)(yun)用(yong)與具體(ti)(ti)金融(rong)業(ye)務(wu)(wu)日志不(bu)(bu)保持完(wan)全(quan)一直的(de)時(shi)候;二(er)區域稅費在(zai)內、發展(zhan)保險服務(wu)(wu)申(shen)辦補繳(jiao)不(bu)(bu)實時(shi)、不(bu)(bu)保持完(wan)全(quan)一直,有如(ru)小增值稅印(yin)花(hua)布稅未(wei)實時(shi)申(shen)辦并(bing)補繳(jiao)、公司職員工(gong)作餐補肋(lei)未(wei)申(shen)辦補繳(jiao)我(wo)們所(𒊎suo)得的(de)稅、區域員工(gong)工(gong)資申(shen)辦員工(gong)與具體(t🌃i)(ti)領(ling)取員工(gong)不(bu)(bu)保持完(wan)全(quan)一直等時(shi)候。
二、整頓處里具體(ti)情況
針對于(yu)所述疑問(wen),按照《炎(yan)黃各族人(ren)民(min)共合國財(cai)(cai)(cai)務(wu)(wu)員(yuan)(yuan)工(gong)(gong)(gong)(gong)法》等(deng)設定,松江區財(cai)(cai)(cai)政(zheng)局(ju)局(ju)在充分(fen)的(de)虛心聽(ting)取被(bei)檢驗(yan)廠(chang)家個人(ren)意(yi)見基本條件(jian)上,應(ying)當依規依系(xi)統軟件(jian)下發了(le)檢驗(yan)預(yu)期結果和(he)處(chu)里打算,責令改正被(bei)檢驗(yan)廠(chang)家期限改正,調節財(cai)(cai)(cai)務(wu)(wu)員(yuan)(yuan)工(gong)(gong)(gong)(gong)賬(zhang)務(wu)(wu),繳納(na)稅款,進這一步標準(zhun)化財(cai)(cai)(cai)務(wu)(wu)員(yuan)(yuan)工(gong)(gong)(gong)(gong)分(fen)攤(tan),更加(jia)(jia)(jia)完善內(nei)外服(fu)務(wu)(wu)管(guan)理系(xi)統服(fu)務(wu)(wu)管(guan)理系(xi)統體制建沒。互相,請求各廠(chang)家強化財(cai)(cai)(cai)務(wu)(wu)員(yuan)(yuan)工(gong)(gong)(gong)(gong)服(fu)務(wu)(wu)管(guan)理系(xi)統的(de)本職工(gong)(gong)(gong)(gong)作上,持續不斷(duan)的(de)學校,增加(jia)(jia)(jia)財(cai)(cai)(cai)務(wu)(wu)員(yuan)(yuan)工(gong)(gong)(gong)(gong)的(de)本職工(gong)(gong)(gong)(gong)作上員(yuan)(yuan)工(gong)(gong)(gong)(gong)的(de)渠道(dao)能力和(he)專業能力,總結怎(zen)么寫(xie)說教,對會出現的(de)疑問(wen)嚴加(jia)(jia)(jia)改修,減掉在未(wei)來的(de)發展財(cai)(cai)(cai)務(wu)(wu)員(yuan)(yuan)工(gong)(gong)(g🦹ong)(gong)的(de)本職工(gong)(gong)(gong)(gong)作上中的(de)失敗(bai),日(ri)趨發展整(zheng)體性服(fu)務(wu)(wu)管(guan)理系(xi)統能力。
成都市(shi)松江(jiang)區財(cai)政廳局 &ensp💦;
2023年(nian)7月19日 &ens🐼p;