为切实履行财会监督职责,根据上海市财政局监督检查局《关于组织区财政部门🉐开展2023年会计监督检查工作的通知》(沪财监督发〔2023〕42hao)guiding,𒊎jinmijiehewoquxianshi,huixuanze20jiayuanxiaozuoweitijianmubiao,tuijinhuijishifudaotijiangongzuode,xianjiangxiangguandezuoyongganbukaochayugaoruxiatusuoshi:
一、查检时和条件
检查时间从8月初-10月底,主要检查单位2022年度会计信息质量,必要时可延伸检查以前年度。
er、guanchaguanjianxinghedongxi
(一)企业主因素。选取5家企业,开展🐼会计信息质量检查。重点关注企业会计准则执行情况,严厉查处伪造会计凭证、虚构经济业务、编制虚假财务会计报告等严重违法行为。
(二)行政机关视野厂家多方面。选取10家行政事业单位,开展会计信息质量检查。涉及8ꦡ个街镇、经开区和政务服务办,重点关注政府会计准则制度执行情况、内控♒体系建设情况以及政府购买服务等存在的相关问题。
(三)代理商记账各个企业及覆盖服务的各个企业因素。以代理记账机构年度备案数据为依据,聚焦机构服务客户总量及人均服务客户数量超过🥂本区行业平均水平2倍以上的代理记账机构,选取5家机构并抽查不少于2家被代理企业,开展“双随机”专项执业质量检查。
san、beichajicengdanweirenyuanmingdan
1.guangzhoushishisongjiangshuiyezhuanxingfeichangyouxianchangjia
2.shenzhenshisongjiangwushuishiyouxiandezhuangxiugongsi
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13.hangzhoushisongjiangquchedunzhenrenmenzhenzhengfu
14.beijingshisongjiangquxinbangzhenshimindifangzhengfu
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17.suzhoushisongjiangqugezurenminxiangguanbumenyongfengdajieyewuchu
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19.songjiangzijinkejidexinchengquweihulishihuihui
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四、另一个
jiancezheiduanshijiannei,ganxiedangjinshehuigejieyizhaiyaoxin、shimingzhirenzhenggudingdian𓃲huahuomianduimianjiaoliudefanganxiangjiancezubiaoxianxingshimiqiexiangguanqingkuangxia。
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2023年7月19日