依據(ju)《中(zhong)華人(ren)民共和國會(hui)計(ji)法》、《財(cai)政部(bu)門(men)監督辦法》、《上海市財(cai)政檢(jian)(jian)查工(gong)作規程(cheng)》，以(yi)及(ji)市財(cai)政局(ju)(ju)《關(guan)于組織(zhi)區財(cai)政部(bu)門(men)開展(zhan)2022年(nian)會(hui)計(ji)監督檢(jian)(jian)查工(gong)作的通知》（滬財(cai)監督發〔2022〕5號）的相關(guan)工(gong)作要求，我局(ju)(ju)委托天一會(hui)計꧑(ji)師(shi)事(shi)務所于2022年(𓂃nian)8月(yue)至10月(yue)對我區行(xing)政事(shi)業單位3戶(hu)、代理記賬機構5戶(hu)進行(xing)會(hui)計(ji)監督檢(jian)(jian)查，現將(jiang)檢(jian)(jian)查結(jie)果公示如下：
一、檢修(xiu)出現的(de)一般的(de)問題
（一(yi)）會🔯計學基礎框架運轉(zhuan)正確(que)方便。常(♎chang)見情況為(wei)記賬憑(ping)單三要素不(bu)(bu)全，知(zhi)識不(bu)(bu)詳細完整(zheng)，原有憑(ping)單及(ji)賬簿服務(wu)管理(li)不(bu)(bu)規范(fan)性等(deng)毛病。
（二）內控(kong)修(xiu)建方位。一、內壁(bi)(bi)掌握(wo)管理機制的更(geng)新不隨時；二渠道層面上(shang)內壁(bi)(bi)掌握(wo)強制執行發(fa)生合(he)約(yue)重中(zhong)之重基本原(yuan)則填(tian)報不齊(qi)備、合(he)約(yue)未(wei)(wei)號、未(wei)(wei)加上(shang)騎縫(feng)章、未(wei)(wei)填(tian)報合(he)約(yu⛄e)訂立時間等具體情況(kuang)。
（三）會(hui)計(ji)學(xue)科管理辦法實行領(ling)域(yu)。更(geng)是財務會(hui)計(ji)實務考試題(ti)(ti)目設置(zhi)、適用不技術(shu)規范，來源于著考試題(ti)(ti)目設置(zhi)不正確和記賬票據財務會(hui)計(ji)實務考試題(ti)(ti)目的(de)適用與(yu)事實項目的(de)記錄(lu)不保(bao)持同步的(de)原因(yin)；二環節(jie)稅(shui)款、發展安全ꦅ澳(ao)大(da)利(li)亞(ya)紅(hong)酒(jiu)(jiu)進(jin)(jin)口報關(guan)代繳不盡快、不保(bao)持同步，來源于著如小稅(shui)目燙印(yin)稅(shui)未盡快澳(ao)大(da)利(li)亞(ya)紅(hong)酒(jiu)(jiu)進(jin)(jin)口報關(guan)并代繳、營業員飯食補貼政(zheng)策未澳(ao)大(da)利(li)亞(ya)紅(hong)酒(jiu)(jiu)進(jiཧn)(jin)口報關(guan)代繳人(ren)所得到稅(shui)、環節(jie)工資收入(ru)澳(ao)大(da)利(li)亞(ya)紅(hong)酒(jiu)(jiu)進(jin)(jin)口報關(guan)工作員與(yu)事實收取(qu)工作員不保(bao)持同步等原因(yin)。
二、整改(gai)意見處置(zhi)問(wen)題
針對性(xing)以上間題，可根(gen)據(ju)《中(zhong)國(guo)人(ren)艮中(zhong)華人(ren)民財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)師(shi)(shi)實(shi)務(wu)(wu)(wu)(wu)(wu)🐎(wu)(wu)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)法》等明文規(gui)定(ding)(ding)，松江區國(guo)庫局(ju)在(zai)徹底(di)的(de)聽取報告被定(ding)(ding)期(qi)(qi)檢修企(qi)事(shi)業方(fang)(fang)提出的(de)意見(jian)依(yi)據(ju)上，守法依(yi)規(gui)依(yi)系(xi)統程序執行(xing)了(le)定(ding)(ding)期(qi)(qi)檢修目的(de)和處里打算，期(qi)(qi)限被定(ding)(ding)期(qi)(qi)檢修企(qi)事(shi)業方(fang)(fang)期(qi)(qi)限𒁃改(gai)正(zheng)，進(jin)行(xing)調(diao)節財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)師(shi)(shi)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)賬務(wu)(wu)(wu)(wu)(wu)(wu)(wu)，補交稅款(kuan)，進(jin)第一(yi)步(bu)規(gui)范(fan)了(le)財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)師(shi)(shi)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)歸集，改(gai)進(jin)內部結構操縱安全體系(xi)建筑。一(yi)起，要各企(qi)事(shi)業方(fang)(fang)做好財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)師(shi)(shi)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)事(shi)情(qing)管工院作，迅(xun)速學(xue)(xue)習知識(shi)，加強財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)師(shi)(shi)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)事(shi)情(qing)員的(de)業務(wu)(wu)(wu)(wu)(wu)(wu)(wu)范(fan)圍層次和思想素質，匯總說教，對會存在(zai)的(de)間題嚴加調(diao)整，縮(suo)短在(zai)將(jiang)會財務(wu)(wu)(wu)(wu)(wu)(wu)(wu)學(xue)(xue)師(shi)(shi)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)事(shi)情(qing)中(zhong)的(de)失誤，日益(yi)升高(gao)產品事(shi)情(qing)標準(zhun)化(hua)管理層次。
武(wu)漢市(shi)松江(jiang)區財(cai)政局(ju)局(ju) &ensไp;
2023年(nian)７月(yue)19日(ri) ও