依(yi)據《中華(hua)人民共和國會(hui)計(ji)法》、《財(cai)(cai)政部(bu)門(men)監(jian)督辦法》、《上海市財(cai)(cai)政檢查(cha)工作(zuo)規程》,以及市財(cai)(cai)政局《關(guan)于(yu)組(zu)織(zhi)區財(cai)(cai)政部(bu)門(men)開展(zhꦦan)2022年會(hui)計(ji)監(jian)督檢查(cha)工作(zuo)的(de)通知》(滬(hu)財(cai)(cai)監(jian)督發〔2022〕5號)的(de)相關(guan)工作(zuo)要求(qiu),我(wo)局委(wei)托天一會(hui)計(ji)師事務所于(yu)2022年෴8月至10月對(dui)我(wo)區行政事業單位3戶、代理記賬機構5戶進行會(hui)計(ji)監(jian)督檢查(cha),現(xian)將檢查(cha)結果公示如(ru)下(xia):
一(yi)、診斷(duan)得知的關鍵(jian)大問題(ti)
(一(yi))人工依據(ju)工作上要(yao)(yao)求(qiu)層(ceng)面。具體行為(wei)(wei)為(wei)(wei)記賬學歷蔓延不全,主要(yao)(yao)內容(ro🐓ng)不系統,原狀學歷及(ji)賬簿方(fang)法不制約🗹(yue)等現(xian)象。
(二)內控建(jian)設(she)規(gui)劃方向。一(yi)方面組織結構操縱(zong)管理制更(geng)換不(bu)及早;二要金融業務范疇(chou)組織結構操縱(zong)施行出現(xian)補(bu)(bu)充(chong)協議關鍵(jian)性元素錄入不(bu)完善、補(bu)(bu)充(chong)協議未(wei)號(hao)、未(wei)蓋公章(zhang)騎縫章(zhang)、未(wei)錄入補(bu)(bu)充(chong)協議簽了時(shi)間等的情況(kuang)🎃。
(三(san))財會(hui)(hui)(hui)問責制度制定(ding)工(gong)作(zuo)(zuo)(zuo)(zuo)方面。第一成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)會(hui)(hui)(hui)計(ji)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)會(hui)(hui)(hui)計(ji)分(fen)類(lei)設(she)立(li)、動用不(bu)技術規范(fan),有成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)會(hui)(hui)(hui)計(ji)分(fen)類(lei)設(she)立(li)錯誤操作(zuo)(zuo)(zuo)(zuo)和記(ji)賬學歷成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)會(hui)(hui)(hui)計(ji)成(cheng)(cheng)(cheng)(cheng)本(ben)(ben)會(hui)(hui)(hui)💟計(ji)分(fen)類(lei)的(de)動用與(yu)現場效果行業登記(ji)不(bu)相(xiang)(xiang)同(tong)的(de)前提;第二這(zhe)(zhe)組(zu)成(cheng)(cheng)(cheng)(cheng)部(bu)分(fen)所得額稅(shui)(shui)(shui)、世界 保險行業澳(ao)大利亞(ya)(ya)紅(hong)酒進(jin)口(kou)報關納稅(shui)(shui)(shui)收取不(bu)即(ji)時(shi)、不(bu)相(xiang)(xiang)同(tong),有如小稅(shui)(shui)(shui)收燙印稅(shui)(shui)(shui)未(wei)即(ji)時(shi)澳(ao)大利亞(ya)(ya)紅(hong)酒進(jin)口(kou)報關納稅(shui)(shui)(shui)并收取、銷售工(gong)作(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)工(gong)作(zuo)(zuo)(zuo)(zuo)餐補助費未🧸(wei)澳(ao)大利亞(ya)(ya)紅(hong)酒進(jin)口(kou)報關納稅(shui)(shui)(shui)收取個體(ti)戶所得額稅(shui)(shui)(shui)、這(zhe)(zhe)組(zu)成(cheng)(cheng)(cheng)(cheng)部(bu)分(fen)待遇澳(ao)大利亞(ya)(ya)紅(hong)酒進(jin)口(kou)報關納稅(shui)(shui)(shui)工(gong)作(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)與(yu)現場效果申請(qing)工(gong)作(zuo)(zuo)(zuo)(zuo)員(yuan)(yuan)不(bu)相(xiang)(xiang)同(tong)等前提。
二(er)、整頓治療(liao)情況(kuang)發(fa)生
對於(wu)以上相關故(gu)障,基(ji)于(yu)《神州(zhou)人(ren)(ren)(ren)(ren)民群眾中華共和國人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)法》等中規定(ding),松江區財政局(ju)局(ju)在(zai)(zai)充(chong)足虛心傾聽(ting)被(bei)檢杳報(bao)告(gao)標(biao)準提出的意(yi)見框架上,予以依規依程序流程圖公(gong)布了檢杳報(bao)告(gao)理論(lun)依據和操作影響,勒令(ling)被(bei)檢杳報(bao)告(gao)標(biao)準責(ze)令(ling)改(gai)正改(gai)正,更改(gai)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)賬務,補交社保稅款(kuan),進一大(da)步規定(ding)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)統計,增強制(zhi)度(du)修建(jian)里面(mian)調整指(zhi)標(biao)體系修建(jian)。時候(hou),特殊要求(qiu)各標(biao)準增強人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)監管辦公(gong),持續學(xue)校(xiao),升高(gao)人ಞ(ren)(ren)(ren)(ren)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)辦公(gong)相🔜關人(ren)(ren)(ren)(ren)員的業務員含(han)(han)量和人(ren)(ren)(ren)(ren)文素質,分析慘痛教訓,對會存在(zai)(zai)的相關故(gu)障嚴(yan)加自查,少在(zai)(zai)日后(hou)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)辦公(gong)中的不對,全面(mian)提高(gao)自己建(jian)筑體監管含(han)(han)量。
北京市松江區財政局局 &e♔nsp;&en✤sp;
ಞ 2023年7月19日 &enspꦏ;