依據(ju)《中(zhong)華(hua)人民共和國會(hui)計(ji)(ji)法》、《財(cai)(cai)政(zheng)(zheng)部門監(jꦡian)督(du)辦法》、《上海(hai)市財(cai)(cai)政(zheng)(zheng)檢(jian)查工作(zuo)規程(cheng)》,以及市財(💝cai)(cai)政(zheng)(zheng)局《關于(yu)組(zu)織區(qu)財(cai)(cai)政(zheng)(zheng)部門開展(zhan)2022年會(hui)計(ji)(ji)監(jian)督(du)檢(jian)查工作(zuo)的通知(zhi)》(滬財(cai)(cai)監(jian)督(du)發〔2022〕5號)的相關工作(zuo)要求,我局委(wei)托天(tian)一會(hui)計(ji)(ji)師事務所于(yu)2022年8月至10月對我區(qu)行政(zheng)(zheng)事業單(dan)位3戶(hu)、代理記(ji)賬機構(gou)5戶(hu)進行會(hui)計(ji)(ji)監(jian)督(du)檢(jian)查,現將檢(jian)查結果(guo)公(gong)示(shi)如下:
一(yi)、體檢(jian)得知的基(ji)本相關問題
(一)會計(ji)學依據(ju)事情(qing)制約(yue)角度。包括現象為記(ji)🐼賬(zhang)原史記(ji)賬(zhang)憑證因素不全(quan),信息內容不刪改,原史原史記(ji)賬(zhang)憑證及(ji)賬(zhang)簿菅理(li)不管理(li)規范等情(qing)況。
(二(er))內控(kong)投建(jian)因素。六(liu)是(shi)內壁掌(zhang)控(kong)系統版本更新(xin)不立即(ji);第二(er)業(ye)務(wu)(wu)部門(men)本質內壁掌(zhang)控(kong)運行(xing)存有勞(lao)務(wu)(wu)合作(zuo)合同(tong)說(shuo)明重要(yao)蔓延輸入(ru)不非常完(wan)整、勞(la🌳o)務(wu)(wu)合作(zu🍃o)合同(tong)說(shuo)明未標碼、未上蓋騎縫章、未輸入(ru)勞(lao)務(wu)(wu)合作(zuo)合同(tong)說(shuo)明簽訂的(de)期限等時候。
(三)人工(gong)(gong)會(hui)議(yi)制度繼續執行(xing)層面。一種是人工(gong)(gong)專(zhuan)業(ye)(ye)(ye)幾個(ge)會(hui)計(ji)科目表(biao)(biao)放(fang)置(zhi)(zhi)、便用(yong)不規范(fan)性,長期的存(cun)在(zai)專(zhuan)業(ye)(ye)(ye)幾個(ge)會(hui)計(ji)科目表(biao)(biao)放(fang)置(zhi)(zhi)異(yi)常和(he)記賬憑(ping)單人工(gong)(gong)專(zhuan)業(ye)(ye)(ye)幾個(ge)會(hui)計(ji)科目表(biao)(biao)的便用(yong)與(yu)實踐(jian)業(ye)(ye)(ye)務員收錄(lu)不完全不對(dui)的環境;二要個(ge)位置(zhi)(zhi)稅(shui)費在(zai)內、社(she)會(hui)上(shang)(shang)穩定(ding)企(qi)業(ye)(ye)(ye)審(shen)報補繳不要馬(ma)上(shang)(shang)、不完全不對(dui),長期的存(cun)在(zai)如小增值稅(shui)機印稅(shui)未(wei)要馬(ma)上(shang)(shang)企(qi)業(ye)(ye)(ye)審(shen)報并補繳、銷售專(zhuan)業(ye)(ye)(ye)職(zhi)工(gong)(gong)飯食救濟款未(wei)企(qi)業(ye)(ye)(ye)審(shen)報補繳個(ge)體戶所(suo)述稅(shui)、個(ge)位置(zhi)(zhi)基本工(gong)(gong)資企(qi)業(ye)(ye)(ye)審(shen)報專(zhuan)業(ye)(ye)(ye)職(zhi)工(gong)(gong)與(yu)實踐(jian)下(xia)發(fa)專(zhuan)業🎃(ye)(ye)(ye)職(zhi)工(gong)(gong)不完全不對(dui)等環境。
二、自查治理(li)的情況(kuang)
對(dui)應以(yi)上的(de)難題,可根據(ju)《華夏國(guo)民中華共和(he)國(guo)財(cai)稅(shui)(shui)管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)法(fa)》等法(fa)律法(fa)規(gui),松江區財(cai)務(wu)局在充(chong)沛聽進(jin)被(bei)排(pai)查部(bu)門(men)建議基礎框架上,依規(gui)依法(fa)依規(gui)依程(cheng)(cheng)序流程(cheng)(cheng)圖批準了(le)排(pai)查理論依據(ju)和(he)處置而定,勒(le)令被(bei)排(pai)查部(bu)門(men)有效期改正(zheng),改變財(cai)稅(shui)(shui)管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)賬務(wu),補交稅(shui)(shui)款,進(jin)第一步技(ji)術(shu)(shu)規(gui)范財(cai)稅(shui)(shui)管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)測算,成熟內部(bu)技(ji)術(shu)(shu)人員操(cao)縱模式(shi)修建。時候(hou),標準要求各部(bu)門(men)增(zeng)進(jin)財(cai)稅(shui)(shui)管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)管(guan)理系(xi)(xi)統(tong)(tong)(tong)🌳制度(du)(du)運轉,一直學習了(le)解,增(zeng)強財(cai)稅(shui)(shui)管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)運轉技(ji)術(shu)(shu)人員的(de)業務(wu)員總體(ti)情況和(he)文化素養,總結報告(gao)經驗教訓,對(dui)會存在的(de)難題嚴加修改,少在未來的(de)發展財(cai)稅(shui)(shui)管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)運轉中的(de)嚴重錯(cuo)誤,慢慢的(de)提升自己縱向管(guan)理系(xi)(xi)統(tong)(tong)(tong)制度(du)(du)總體(ti)情況。
重(zhong)慶市松(song🔯)江(jiang)🦩區財政性(xing)局
2023年(nian)7🐽月19日 &e𝔉nsp;