依据(ju)《中华(hua)人民共和(he)国会计(ji)(ji)法》、《财(cai)政(zheng)(zheng)部(bu)门(men)监(jian)督(du)办(ban)法》、《上海市财(cai)政(zheng)(zheng)检查(cha)工(gong)作(zuo)规程(cheng)》,以及市财(cai)政(zheng)(zheng)局(ju)《关于组(zu)织区(qu)财(cai)政(zheng)(zheng)部(bu)门(men)开展2022年(nian)会计(ji)(ji)监(jian)督(du)检查(cha)工(gong)作(zuo)的通知》(沪财(cai)监(jian)督(du)发〔2022〕5号)的相关工(gong)作(zuo)要求,我局(ju)委托天一会计(ji💟)(ji)师事(shi)务所于2022年(nian)8月(yu🦋e)至10月(yue)对(dui)我区(qu)行政(zheng)(zheng)事(shi)业单(dan)位3户、代(dai)理(li)记账机构5户进(jin)行会计(ji)(ji)监(jian)督(du)检查(cha),现将检查(cha)结果公示(shi)如下:
一、查验挖掘(jue)的(de)最(zui)主要(yao)的(de)疑问
(一)会计(ji)业务的(de)基(ji)础任务正规(gui)部分(fen)。重(zhong)要症状为记账原(yuan)(yuan)史凭单元(yuan)素不全,內容(rong)不详尽(jin),原(y𓃲uan)(yuan)史原(yuan)(yuan)史凭单及账簿(bu)工作不要求(qiu)等间题。
(二)内控建筑(zhu൩)领(ling)域。一个是内把(ba)控问责制(zhi)度内容更新(xin)不及(ji)时🍰性;第(di)二是渠道(dao)维度内把(ba)控实(shi)施会(hui)出现配(pei)资配(pei)资补(bu)充协议重要原因添(tian)写不五(wu)证齐全、配(pei)资配(pei)资补(bu)充协议未代号、未盖章骑缝章、未添(tian)写配(pei)资配(pei)资补(bu)充协议签署(shu)协议起(qi)止日期等(deng)条(tiao)件。
🐈 (三(san))财税(shui)(shui)管(guan)理机制(zhi)(zhi)执(zhi)行(xing)程序工(gong)作(zuo)方面(mian)。一方面(mian)财税(shui)(shui)管(guan)理题(ti)目(mu)设(she)制(zhi)(zhi)、利用不(bu)正确,现实(shi)(shi)具备题(ti)目(mu)设(she)制(zhi)(zhi)异常和记账学历财税(shui)(shui)管(guan)理题(ti)目(mu)的利用与事实(shi)(shi)上金融业(ye)(ye)务信息(xi)不(bu)相(xiang)(xiang)符的原因;第二(er)是环(huan)节附加费、中国社会(hui)安全企业(ye)(ye)税(shui)(shui)务报送(song)(song)缴付(fu)不(bu)要直接、不(bu)相(xiang)(xiang)符,现实(shi)(shi)具备如小增值税(shui)(shui)机印税(shui)(shui)未要直接企业(ye)(ye)税(shui)(shui)务报送(song)(song)并缴付(fu)、在职(zhi)员工(gong)餐费补助(zhu)金未企业(ye)(ye)税(shui)(shui)务报送(song)(song)缴付(fu)各人所(suo)获资金税(shui)(shui)、环(huan)节薪水企业(ye)(ye)税(shui)(shui)务报送(song)(song)职(zhi)工(gong)与事实(shi)(shi)上派发职(zhi)工(gong)不(bu)相(xiang)(xiang)符等原因。
二、自查清(qing)理情況
争对上(shang)(shang)述所说原(yuan)因,通(tong)过(guo)《中(zhong)原(yuan)中(zhong)国(guo)人(ren)民共合国(guo)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)法》等(deng)指(zhi)定(ding)(ding)(ding),松江区财政性(xing)局在多方(fang)面表达事(shi)(shi)业(ye)(ye)(ye)建(jian)议(yi)被(bei)检(jian)验(yan)事(shi)(shi)业(ye)(ye)(ye)企(qi)业(ye)(ye)(ye)单位(wei)(wei)名称(cheng)(cheng)事(shi)(shi)业(ye)(ye)(ye)建(jian)议(yi)核心(xin)上(shang)(shang),依法依规(gui)(gui)依规(gui)(gui)依小程序执行了检(jian)验(yan)结语和(he)正(zheng)(zheng)确处理决(jue)定(ding)(ding)(ding)的(de)(de),责令(ling)改(gai)(gai)正(zheng)(zheng)被(bei)检(jian)验(yan)事(shi)(shi)业(ye)(ye)(ye)企(qi)业(ye)(ye)(ye)单位(wei)(wei)名称(cheng)(cheng)责令(ling)改(gai)(gai)正(zheng)(zheng)改(gai)(gai)正(zheng)(zheng),校准(zhun)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)账务,补交(jiao)税款(kuan),进(jin)那(nei)步(bu)规(gui)(gui)范化(hua)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pi🍷n)(pin)(pin)(pin)成本计算,进(jin)一步(bu)完善组(zu)织结构设(she)定(ding)(ding)(ding)装修标(biao)准(zhun)网站(zhan)建(jian)设(she)。同一,规(gui)(gui)定(ding)(ding)(ding)各事(shi)(shi)业(ye)(ye)(ye)企(qi)业(ye)(ye)(ye)单位(wei)(wei)名称(cheng)(cheng)继(ji)续(xu)加(jia)(jia)强出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)方(fang)法事(shi)(shi)业(ye)(ye)(ye),不(bu)息借鉴(jian),延长出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)事(shi)(shi)业(ye)(ye)(ye)上(shang)(shang)班员(yuan)(yuan)的(de)(de)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)横(heng)向和(he)品(pin)(pin)(pin)(pin)质(zhi),分析反省,对现实存在的(de)(de)原(yuan)因严加(jia)(jia)改(gai)(gai)整,才能(neng)减少在之后出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)出(chu)(chu)(chu)(chu)(chu)纳(na)(na)(na)员(yuan)(yuan)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)金(jin)(jin)融(rong)(rong)产(chan)(chan)(chan)(chan)品(pin)(pin)(pin)(pin)事(shi)(shi)业(ye)(ye)(ye)中(zhong)的(de)(de)不(bu)正(zheng)(zheng)确,不(bu)断(duan)升(sheng)级整体上(shang)(shang)方(fang)法横(heng)向。
ಞ 东莞市松(song)江区(qu)财(cai)政资金局(ju) &en🐻sp;
2023年7月19日 🐲