依据《中华人民共和国会(hui)计(ji)(ji)法》、《财(cai)政部门(men)监(jian)督办法》、《上海市(shi)财(cai)政检(jian)查(cha)工(gong)作规程》,以及市(shi)财(cai)政局《关(guan)于组织区财(cai)政部门(men)开展(zhan)2022年(nian)会(hui)计(ji)(ji)监(jian)督检(jian)查(cha)工(gong)作的通知》(沪财(cai)监(jian)督发〔2022〕5🔯号)的相关(guan)工(gong)作要(yao)求,我(wo)局委托天(tian)一会(hui)计(ji)(ji)师事务所于2022年(nian)8月(yue)至(zhi)10月(yue)对我(wo)区行政事业单位3户、代(dai)理记账机构5户进行会(hui)计(ji)(ji)监(jian)督检(jian)查(cha),现将检(jian)查(cha)结(jie)果公示(shi)如(ru)下(xia):
一、体(ti)检表明(ming)的最主要(yao)的大问题
(一)会计业务基础上办公管理规(gui)范等(deng)方面。通(tong)常体现为(wei)记账票(piao)据(ju)环节不全(quan🥀),资(zi)源(yuan)不删改,最初票(piao)据(ju)✤及(ji)账簿管理工(gong)作(zuo)不规(gui)程(cheng)等(deng)问題(ti)。
(二(er))内控修建(jian)因(yin)素(su)。第(di)一是内把握管理制系统更新(xin)不立刻;第(di)二(er)业务领域核(he)心内把握执行命(ming)令普遍存在(zai)解(jie)(jie)除(chu)(chu)合(he)(he)(he)同(tong)(tong)解(jie)(jie)除(chu)(chu)合(he)(he)(he)同(tong)(tong)借(jie)款(kuan)合(he)(he)(he)同(tong)(tong)重要性蔓延填表不较齐全(quan)、解(jie)(jie)除(chu)(chu)合(he)(he)(he)同(tong)(tong)解(jie)(jie)除(chu)(chu)合(he)(he)(he)同(tong)(tong)借(jie)款(kuan)合(he)(he)(he)同(tong)(tong)未标(biao)码、未加上骑缝章、未填表解(jie)(jie)除(chu)(chu)合(he)(he)(he)同(tong)(tong)解(jie)(jie)除(chu)(chu)合(he)(he)⛄(he)同(tong)(tong)借(jie)款(kuan)合(he)(he)(he)同(tong)(tong)解(jie)(jie)除(chu)(chu)合(he)(൩he)(he)同(tong)(tong)时间(jian)等状态。
(三(san))财务(wu)(wu)监督机制执行程(cheng)序领域。首先财税(shui)(shui)管理税(shui)(shui)务(wu)(wu)会(hui)计分类(lei)设施(shi)成(cheng)、选择(ze)不技术规范,具有税(shui)(shui)务(wu)(wu)会(hui)计分类(l෴ei)设施(shi)成(cheng)问题和记账单据(ju)财税(shui)(shui)管理税(shui)(shui)务(wu)(wu)会(hui)计分类(lei)的选择(ze)与事实上相(xiang)关业务(wu)(wu)日(ri)志不完(wan)(wan)(wan)全完(wan)(wan)(wan)全不对的条件;第(di)二有些税(shui)(shui)费在内、发展保障(zhang)报(bao)(bao)送(song)缴(jiao)税(shui)(shui)不按(an)时、不完(wan)(wan)(wan)全完(wan)(wan)(wan)全不对,具有如小税(shui)(shui)目服(fu)装(zhuang)公司印花税(shui)(shui)未按(an)时报(bao)(bao)送(song)并缴(jiao)税(shui)(shui)、公司职(zhi)员工(gong)(gong)作餐补助未报(bao)(bao)送(song)缴(jiao)税(shui)(shui)每个人所有税(shui)(shui)、有些工(gong)(gong)资收入报(bao)(bao)送(song)者与事实上拨付(fu)者不完(wan)(wan)(wan)全完(wan)(wan)(wan)全不对等(deng)条件。
二、整治外理情况下
面向所诉问(wen)題(ti),不同《中(zhong)国我们中(zhong)华共(gong)和国人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)法》等标准,松江区民政(zheng)局在(zai)(zai)能够充(chong)分虚心听取被进(jin)(jin)行(xing)檢(jian)查(cha)部门意(yi)见与建(jian)议前提上,依(yi)(yi)规依(yi)(yi)规依(yi)(yi)程序流程图下达通(tong)知了进(jin)(jin)行(xing)檢(jian)查(cha)汇报总(zong)结和办理决定的(de),有效期(qi)被进(jin)(jin)行(xing)檢(jian)查(cha)部门有效期(qi)改正,整(zheng)顿人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)账务,补(bu)交社保税款,进(jin)(jin)两步(bu)规定人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)计算(suan),全面内(nei)壁控制标准构(gou)建(jian)。还,条件各部门进(jin)(jin)一步(bu)加强人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)菅(jian)理工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)院(yuan)作,快速学(xue)(xue)(xue),增长人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)运(yun)(yun)作工(gong)(gong)(gong)(gong)人(ren)(ren)(ren)(ren)的(de)行(xing)业(ye)技术质量和素养,汇报总(zong)结反省,对(dui)的(de)存在(zai)(zai)的(de)问(wen)題(ti)严加整(zheng)顿,变少在(zai)(zai)未来(lai)发展人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学(xue)(xue)(xue)科(ke)(ke)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)(gong)学𝓡(xue)(xue)(xue)科(ke)(ke)运(yun)(yun)作中(zhong)的(de)报错,稳步(bu)升级综合菅(jian)理技术质量。
🎐 沪(hu)市松江区(qu)财政局局 &ensp♋;
𝄹 2023年(nian)7月19日 &🌃ensp;