依據《中華人民共和國會計(ji)(ji)法》、《財政(zheng)部(bu)門監(jian)督辦法》、《上(shang)海(hai)市財政(zheng)檢查(cha)工(gong)作規程》,以(yi)及市財政(zheng)局《關于組(zu)織區財政(zheng)部(bu)門開展2022年會計(ji)(ji)監(jian)督檢查(cha)工(gong)作的(de)通知》(滬財監(jian)督發〔2022〕5號)的(de)相關工(gong)作要求,我(wo)局委托天一會計(ji)(ji)師事務所于2022年8月(yue)(yue)至10月(yue)(yue)對我(wo)區行政(zheng)事業單位3戶(hu)🦄、代理記賬機構(gou)5戶(hu)進行會計(ji)(ji)監(jian)督檢查(cha),現將檢查(cha)結(jie)果公示如(ru)下(xia):
一、排查找(zhao)到的重點故(gu)障
(一)財務人員條件本(𒆙ben)職工作原則(ze)問題。重要(yao)現(xian)象為記賬合同維度不全,內部(bu)不齊全,默💝認合同及賬簿管理系統不要(yao)求等故障(zhang) 。
(二(e𓆏r))內控投建方(꧅fang)便。第一是內調整獎懲制(zhi)度更行(xing)不要及時;第二(er)是服務基(ji)本蔓延(yan)內調整繼續執行(xing)具有合(he)(he)(he)作(zuo)(zuo)(zuo)承(cheng)包(bao)合(he)(he)(he)同書(shu)(shu)最為關鍵(jian)的蔓延(yan)確認不備齊(qi)、合(he)(he)(he)作(zuo)(zuo)(zuo)承(cheng)包(bao)合(he)(he)(he)同書(shu)(shu)未代碼、未再(zai)蓋騎縫章(zhang)、未確認合(he)(he)(he)作(zuo)(zuo)(zuo)承(cheng)包(bao)合(he)(he)(he)同書(shu)(shu)簽署合(he)(he)(he)同年份(fen)等情況報(bao)告。
(三(san))會(hui)(hui)計會(hui)(hui)計體系實(shi)施方(fang)向。六是(shi)人工(gong)專(zhuan)業財會(hui)(hui)題目(mu)(mu)設(she)(she)立(li)(li)(li)、選用不(bu)(bu)國家標準(zhun),發生著專(zhuan)業財會(hui)(hui)題目(mu)(mu)設(she)(she)立(li)(li)(li)問題和記賬原始憑(ping)證人工(gong)專(zhuan)業財會(hui)(hui)題目(mu)(mu)的(de)選用與(yu)現實(shi)的(de)業務員見證不(bu)(bu)不(bu)(bu)對(dui)的(de)現象;第二地方(fang)增值稅(shui)稅(shui)、的(de)社會(hui)(hui)安全澳大(da)(da)利(li)亞(ya)(ya)紅(hong)酒進口報(bao)(bao)(bao)關(guan)交(jiao)納不(bu)(bu)立(li)(li)(li)即、不(bu)(bu)不(bu)(bu)對(dui),發生著如小稅(shui)目(mu🍸)(mu)燙印稅(shui)未立(li)(li)(li)即澳大(da)(da)利(li)亞(ya)(ya)紅(hong)酒進口報(bao)(bao)(bao)關(guan)并交(jiao)納、員工(gong)工(gong)作(zuo)餐補(bu)貼金(jin)未澳大(da)(da)利(li)亞(ya)(ya)紅(hong)酒進口報(bao)(bao)(bao)關(guan)交(jiao)納自己的(de)增值稅(shui)稅(shui)、地方(fang)月工(gong)資澳大(da)(da)利(li)亞(ya)(ya)紅(hong)酒進口報(bao)(bao)(bao)關(guan)成員與(yu)現實(shi)的(de)派發成員不(bu)(bꦺu)不(bu)(bu)對(dui)等(deng)現象。
二、排查治(zhi)理(li)狀況(kuang)
專(zhuan)門針對以(yi)上所(suo)述疑問(wen),給出(chu)《神州群眾共合國財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)法(fa)》等(deng)法(fa)規,松江區財(cai)政資金局在有(🔜you)效(xiao)充分(fen)的(de)審議被排查廠家(jia)想(xiang)(xiang)法(fa)框架(jia)上,按(an)照(zhao)法(fa)定(ding)執行(xing)程序依規依執行(xing)程序公(gong)布了排查得出(chu)結論(lun)和凈化處(chu)理絕對,責令(ling)改正(zheng)被排查廠家(jia)有(you)效(xiao)期限改正(zheng),校準(zhun)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)賬務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu),補交社保稅款,進一(yi)次標準(zhun)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成本核算,落實(shi)(shi)(shi)(shi)(shi)(shi)內部控制標準(zhun)體系(xi)開發(fa)。一(yi)并,要各(ge)廠家(jia)抓好財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)經營銷售業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu),總是了解,提(ti)供財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)銷售業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)員工的(de)銷售業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)級別和思想(xiang)(xiang)素質,業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)小結反省(sheng),對存有(you)的(de)疑問(wen)嚴(yan)加整(zheng)治,減低(di)在往(wang)后(hou)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)科(ke)(ke)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)師(shi)實(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)銷售業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)中的(de)失誤,一(yi)步一(yi)步加快產(chan)品 經營級別。
重慶🍌市松(song)江區財政預算局 ꦓ
ꦯ 2023年(nian)7月19日&ensꦍp;