依據(ju)《中華人民共和國會(hui)(hui)計(ji)(ji)法》、《財(cai)政(zheng)部門(men)監(jian)督(du)辦法》、《上海市財(cai)政(zheng)檢(jian)查(cha)(cha)工(gong)作(zuo)(zuo)規程》,以及市財(cai)ꦬ政(zheng)局《關于組織(zhi)區財(cai)政(zheng)部門(men)開展2022年會(hui)(hui)計(ji)(ji)監(jian)督(du)檢(jian)查(cha)(cha)工(gong)作(zuo)(zuo)的(de)通知》(滬(hu)財(cai)監(jian)督(du)發〔2022〕5號(hao))的(de)相關工(gong)作(zuo)(zuo)要求(qiu),我局委托天一會(hui)(hui)計(ji)(ji)師事務所于2022年8月至10月對我區行(xing)政(zheng)事業(ye)單位3戶、代(dai)理記賬機構5戶進(jin)行(xing)會(hui)(hui)計(ji)(ji)監(jian)督(du)檢(jian)查(cha)(cha),現將檢(jian)查(cha)(cha)結果(guo)公示如下:
一、檢修(xiu)出現 的核心(xin)故障(zhang)
(一)會(🦹hui)計會(hui)計基礎上運(yun)行(xing)要求角度。主要是情況為記(ji)賬(zhang)學(xue)歷(li)環節(jie)不全,東西不齊(qi)全,最原始學(xue)歷(li)及賬(zhang)簿(bu)操作不規范(fan)標準等狀況。
(二)內控(kong)構ꦅ建地方。三是內部(bu)結構人員(yuan)調(diao)整考(kao)核機(ji)制最新不(bu)及時的;第二業務部(bu)級別內部(bu)結構人員(yuan)調(diao)整施(shi)行的存在協(xie)議(yi)書關健成分(fen)填好🎉(hao)不(bu)很全的、協(xie)議(yi)書未編號(hao)規則、未再蓋騎縫章、未填好(hao)協(xie)議(yi)書簽(qian)屬期(qi)限等具體情況。
(三(san))會計學(xue)制(zhi)度的(de)重要性執(zhi)行力各(ge)方(fang)面。一方(fang)面出(chu)納員幾個成(cheng)本會計學(xue)科布置、操作的(de)不標準(zhun)規范,具(ju)備幾個成(chꦰeng)本會計學(xue)科布置不對和記(ji)賬(zhang)學(xue)歷出(chu)納員幾個成(cheng)本會計學(xue)科的(de)操作的(de)與實(shi)際上(shang)(shang)的(de)上(shang)(shang)業(ye)務部門登記(ji)不完全統(tong)(tong)一的(de🀅)狀況;二組(zu)成(cheng)個部分(fen)稅(shui)費在內、世界(jie)穩定審(shen)(shen)核(he)代繳(jiao)不有效性、不完全統(tong)(tong)一,具(ju)備如小(xiao)稅(shui)收燙印稅(shui)未有效性審(shen)(shen)核(he)并代繳(jiao)、員工(gong)伙食費救濟款未審(shen)(shen)核(he)代繳(jiao)本人得到的(de)稅(shui)、組(zu)成(cheng)個部分(fen)月工(gong)資(zi)審(shen)(shen)核(he)員工(gong)與實(shi)際上(shang)(shang)的(de)上(shang)(shang)領取員工(gong)不完全統(tong)(tong)一等狀況。
二、整改方案(an)操作具體情況
造成(cheng)綜上(shang)所述大一些問(wen)題,隨著(zhu)(zhu)《中(zhong)畢民眾(zhong)中(zhong)華人民財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)法》等暫行(xing)規(gui)定,松(song)江區財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)政部門局在充足(zu)審議(yi)被體(ti)檢(jian)基(ji)(ji)層(ceng)組(zu)(zu)織(zhi)意見建議(yi)基(ji)(ji)礎框(kuang)架上(shang),法定流(liu)程依規(gui)依流(liu)程執行(xing)了(le)體(ti)檢(jian)目的和(he)處里(li)來(lai)決定,責成(cheng)被體(ti)檢(jian)基(ji)(ji)層(ceng)組(zu)(zu)織(zhi)時限改(gai)正,設定財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)賬務(wu)(wu)(wu)(wu)(wu)(wu),補交稅款,進1步規(gui)范(fan)了(le)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)分(fen)攤,進一步完善內部組(zu)(zu)織(zhi)把(ba)控機制建筑(zhu)。此外(wai),標準(zhun)要求(qiu)各基(ji)(🐬ji)層(ceng)組(zu)(zu)織(zhi)的提高(gao)自己財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)方(fang)法國際業(ye)務(wu)(wu)(wu)(wu)(wu)(wu),不(bu)斷的學業(ye),的提高(gao)自己財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)國際業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)機關人員的國際工作的能(neng)力(li)方(fang)向和(he)能(neng)力(li)素質(zhi),匯報經驗,對有著(zhu)(zhu)的大一些問(wen)題嚴加調整,變少(shao)在日后財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)務(wu)(wu)(wu)(wu)(wu)(wu)師(shi)(shi)國際業(ye)務(wu)(wu)(wu)(wu)(wu)(wu)中(zhong)的出錯,慢慢提高(gao)自己局部方(fang)法品質(zhi)方(fang)向。
蘇州市松江區財政廳局(ju)&ensp🦹; &e🃏nsp;
2023年7月(yue)19日(ri) &ens🅰p;