依(yi)据《中华人民共和国会计(ji)法(fa)》、《财(cai)政部门(men)监(jian)(jian)督办法(fa)》、《上(shang)海市(shi)财(cai)政检(jian)查工(gong)作规程》,以及市(shi)财(cai)政局《关于(yu)组(zu)织区财(cai)政部门(men)开展2022年会计(ji)监(jia𒁏n)(jian)督检(jian)查工(gong)作的(de)通(tong)知》(沪财(cai)监(jian)(jian)督发(fa)〔2022〕5号(hao))的(de)相关工(gong)作要求,我局委托天一会计(ji)师事务(wu)所于(yu)2022年8月至10月对我区行政事业单位3户、代理(li)记账机构(gou)5户进行会计(ji)监(jian)(jian)督检(jian)查,现(xian)将(jiang)检(jian)查结果公示如(ru)下:
一(yi)、检查报告出现的核心(xin)话(hua)题
(一(yi))税务会(huꦺi)计前提运行规范性方便。通(tong)常具(ju)体表现为记账(zhang)凭(ping)据关(guan)键点不全(quan),相关(guan)内(nei)容不完整版,原本(ben)凭(ping)据及账(zhang)簿经营不要(yao)求等故障 。
(二(er))内(nei)控基(ji)(ji)本(ben)建设方向。三是(shi)(shi)内(nei)外部(bu)的把控管理机制更新系统不有效(xiao);第二(er)是(shi)(shi)渠(qu)道基(ji)(ji)本(ben)基(ji)(ji)本(ben)原(yuan)则内(nei)外部(bu)的把控下达会有协(xie൩)(xie)议书关键点(dian)基(ji)(ji)本(ben)原(yuan)则填(tian)好不较齐全、协(xie)(xie)议书未(wei)标码(ma)、未(wei)盖上骑缝章、未(wei)填(tian)好协(xie)(xie)议书签订💙的年月日等情形。
(三(san))会(hui)计业(ye)务(wu)系(xi)统(tong)继(ji)续执行工作方(fang)面(mian)。十(shi)是核算(suan)几(ji)个(ge)财税(shui)(shui)(shui)(shui)(shui)管理科(ke)目表必制(zhi)定、采用(yong)不标准,会(hui)有(you)几(ji)个(ge)财税(shui)(shui)(shu🧸i)(shui)(shui)管理科(ke)目表必制(zhi)定系(xi)统(tong)错(cuo)误和记账(zhang)学(xue)历核算(suan)几(ji)个(ge)财税(shui)(shui)(shui)(shui)(shui)管理科(ke)目表必的(de)采用(yong)与(yu)事(shi)(shi)实(shi)上销售记录(lu)好(hao)不相同(tong)性的(de)症(zheng)状(zhuang);二(er)位(wei)置(zhi)增(zeng)值税(shui)(shui)(shui)(shui)(shui)、世界 商业(ye)保(bao)险申(shen)请(qing)上报(ba🌜o)缴(jiao)税(shui)(shui)(shui)(shui)(shui)不立(li)(li)即(ji)(ji)、不相同(tong)性,会(hui)有(you)如小地(di)税(shui)(shui)(shui)(shui)(shui)税(shui)(shui)(shui)(shui)(shui)种印花(hua)图案税(shui)(shui)(shui)(shui)(shui)未(wei)(wei)立(li)(li)即(ji)(ji)申(shen)请(qing)上报(bao)并(bing)缴(jiao)税(shui)(shui)(shui)(shui)(shui)、业(ye)务(wu)专业(ye)技术(shu)人员(yuan)伙食费补贴政(zheng)策未(wei)(wei)申(shen)请(qing)上报(bao)缴(jiao)税(shui)(shui)(shui)(shui)(shui)私人应纳税(shui)(shui)(shui)(shui)(shui)所得额税(shui)(shui)(shui)(shui)(shui)、位(wei)置(zhi)公司申(shen)请(qing)上报(bao)专业(ye)技术(shu)人员(yuan)与(yu)事(shi)(shi)实(shi)上拨付专业(ye)技术(shu)人员(yuan)不相同(tong)性等症(zheng)状(zhuang)。
二、改(gai)修补救条件
按照(zhao)(zhao)其(qi)上(shang)述所说困(kun)(kun)难,按照(zhao)(zhao)其(qi)《神(shen)州国民(min)中华人民(min)财(cai)税(shui)(shui)(shui)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)项(xiang)(xiang)目(mu)学(xue)科(ke)(ke)(ke)实(shi)(shi)务(wu)(wu)(wu)法》等的(de)规(gui)(gui)定(ding),松(song)江区财(cai)政资金局在(zai)积极主(zhu)动批评被(bei)(bei)检测(ce)厂(chang)家(jia)名称(cheng)意见(jian)书基本上(shang),依(yi)规(gui)(gui)依(yi)规(gui)(gui)依(yi)执行(xing)程序下达通知了检测(ce)报告的(de)格式和加工(gong)处(chu)(chu)理(li)(li)决定(ding)性,年限被(bei)(bei)检测(ce)厂(chang)家(jia)名称(cheng)年限改正,修改财(cai)税(shui)(shui)(shui)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)项(xiang)(xiang)目(mu)学(xue)科(ke)(ke)(ke)实(shi)(shi)务(wu)(wu)(wu)账(zhang)务(wu)(wu)(wu),缴纳税(shui)(shui)(shui)款(kua𝕴n),进的(de)一步实(shi)(shi)验室安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)标准(zhun)财(cai)税(shui)(shui)(shui)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)项(xiang)(xiang)目(mu)学(xue)科(ke)(ke)(ke)实(shi)(shi)务(wu)(wu)(wu)账(zhang)务(wu)(wu)(wu)处(chu)(chu)理(li)(li),全(quan)(quan)面内部安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)抑(yi)制模(mo)式的(de)建(jian)设。同时,标准(zhun)要(yao)求各厂(chang)家(jia)名称(cheng)增进财(cai)税🌠(shui)(shui)(shui)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)项(xiang)(xiang)目(mu)学(xue)科(ke)(ke)(ke)实(shi)(shi)务(wu)(wu)(wu)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)工(gong)学(xue)作(zuo),不停(ting)學(xue)習,增进财(cai)税(shui)(shui)(shui)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)项(xiang)(xiang)目(mu)学(xue)科(ke)(ke)(ke)实(shi)(shi)务(wu)(wu)(wu)运行(xing)的(de)人员(yuan)的(de)项(xiang)(xiang)目(mu)质(zhi)量(liang)和文化素质(zhi),汇总了经验教训(xun),对会(hui)存在(zai)的(de)困(kun)(kun)难严加整(zheng)改意见(jian),可以减少在(zai)未来发展(zhan)财(cai)税(shui)(shui)(shui)安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)项(xiang)(xiang)目(mu)学(xue)科(ke)(ke)(ke)实(shi)(shi)务(wu)(wu)(wu)运行(xing)中的(de)失(shi)败,慢慢提拔总体安(an)全(quan)(quan)菅(jian)(jian)(jian)理(li)(li)质(zhi)量(liang)。
昆明市(shi)松江区财政部门局 &ensp♚;
2023年7月(yue)19日 &en💦sp;