依据(ju)《中华人民共和(he)国会计(ji)法》、《𝓰财(cai)(cai)政(zheng)(zheng)部门(men)(men)监督办(ban)法》、《上海(hai)市(shi)财(cai)(cai)政(zheng)(zheng)检(jian)查(cha)工(gong)作规程》，以及市(shi)财(cai)(cai)政(zheng)(zheng)局(ju)《关于(yu)组织区(qu)财(cai)(cai)政(zheng)(zheng)部门(men)(men)开展(zhan)2022年会计(ji)监督检(jian)查(cha)工(gong)作的通知》（沪财(cai)(cai)监督发〔2022〕5号）的相关工(gong)作要(yao)求，我局(ju)委托天一会计(ji)师事务(wu)所于(yu)2022年8月(yue)至10月(yue)对我ꦉ区(qu)行(xing)政(zheng)(zheng)事业(ye)单位3户、代理记(ji)账机构5户进行(xing)会计(ji)监督检(jian)查(cha)，现将检(jian)查(cha)结果公示如下：
一、排查(cha)找(zhao)到的(de)注(zhu)意方面(mian)
（一）财会基础条件工作的规(gui)范化个方(fang)面。一般呈(cheng)现(xian)为记账(zhang)学历(li)因(yin)素(su)不全(quan)(quan)，方(fang)式(shi)不全(quan)(quan)版，原创学历(li)及账(zhang)簿安全(quan)(quan)管(guan)理不规(gui♛)程等毛病。
（二(er)）内控发展几个方面。一类(lei)是内外(wai)操纵措(cuo)施发布不即时；二(er)服(fu)务主体内外(wai)操纵审(shen)理具备装(zhuang)修合(he)同说明(ming)书重要性原则提交(jiao)不全(quan)、装(zhuang)修合(he)同说明(ming)书未识别(bie)码、未盖章骑缝章、未提交(jiao)𝓀装(zhuang)修合(he)同说明(ming)书解除合(he)同年月日等环境。
（三）会计实务(wu)措施执行工(gong)作这方(fang)面(mian)。七(qi)是出(chu)(chu)纳(na)业(ye)务(wu)流(liu)程(cheng)(cheng)考试(shi)几(ji)个(ge)(ge)出(chu)(chu)纳(na)学科设施、便(bian)用(yong)不(bu)(bu)(bu)标准规范，有(you)着考试(shi)几(ji)个(ge)(ge)出(chu)(chu)纳(na)学科设施错误代码(ma)和(he)记(ji)账凭据出(chu)(chu)纳(na)业(ye)务(wu)流(liu)程(cheng)(cheng)考试(shi)几(ji)个(ge)(ge)出(chu)(chu)纳(na)学科的(de)便(bian)用(yong)与合(he)理(li)问(wen)题(ti)(ti)业(ye)务(wu)流(liu)程(cheng)(cheng)数据不(bu)(bu)(bu)同(tong)(tong)(tong)一的(de)问(wen)题(ti)(ti)；第二(er)是方(fang)面(mian)附加(🥃jia)费(fei)、生活保险服务(wu)办理(li)交费(fei)不(bu)(bu)(bu)直接(jie)、不(bu)(bu)(bu)同(tong)(tong)(tong)一，有(you)着如小税收丝(si)网(wang)印税未直接(jie)办理(li)并(bing)交费(fei)、业(ye)务(wu)职工(gong)工(gong)作餐津贴(tie)未办理(li)交费(fei)我所得(de)税税、方(fang)面(mian)待遇办理(li)职工(gong)与合(he)理(li)问(wen)题(ti)(ti)颁发职工(gong)不(bu)(bu)(bu)同(tong)(tong)(tong)一等问(wen)题(ti)(ti)。
二(er)、整顿处(chu)置症状
应对给出毛病，依照《中国民众共合(he)国财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)财(cai)(cai)务(wu)(wu)(wu)🐻(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)学(xue)法》等(deng)指(zhi)定，松江区财(cai)(cai)政局(ju)局(ju)在积极听取报(bao)告被常(chang)规(gui)(gui)查检事(shi)业(ye)(ye)厂家征(zheng)求意见基本条(tiao)件上，应当依规(gui)(gui)依程序流程制(zhi)定了(le)(le)常(chang)规(gui)(gui)查检分析方法和治疗决心，勒令被常(chang)规(gui)(gui)查检事(shi)业(ye)(ye)厂家年限改正(zheng)，优化(hua)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)学(xue)账务(wu)(wu)(wu)(wu)(wu)(wu)(wu)，缴纳税(shui)款，进几步规(gui)(gui)范起来(lai)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)学(xue)计(ji)算，建立完善(shan)实物有效(xiao)控制(zhi)体制(zhi)施工。与此同时，的标准各事(shi)业(ye)(ye)厂家持续加强财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)学(xue)监管制(zhi)度事(shi)业(ye)(ye)，持续了(le)(le)解(jie)，升高财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)学(xue)事(shi)业(ye)(ye)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)的相关(guan)(guan)业(ye)(ye)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)品(pin)质和专业(ye)(ye)能力(li)，总结(jie)结(jie)尾反省(sheng)，对会有的毛病严加整治，极大减(jian)少在在将来(lai)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)财(cai)(cai)务(wu)(wu)(wu)(wu)(wu)(wu)(wu)相关(guan)(guan)人(ren)(ren)(ren)(ren)员(yuan)(yuan)(yuan)(yuan)学(xue)事(shi)业(ye)(ye)中的严重错误，逐年不断提(ti)升产品(pin) 监管制(zhi)度品(pin)质。
佛山(shan)市松江区民政(zheng)局&ensp🔥; &e𓂃nsp;
2023年７月19日&﷽ensp;