依據《中(zhong)華人(ren)民共和國會計(ji)法》、《財(cai)(cai)政部門監(jian)(jian)督(du)辦法》、《上海市(shi)財(cai)(cai)政檢(jian)查(cha)工作(zuo)規程》，以及市(shi)財(cai)(cai)政局《關于組織區財(cai)(cai)政部門開展2022年(nian)會計෴(ji)監(jian)(jian)督(du)檢(jian)查(cha)工作(z🦩uo)的通知》（滬財(cai)(cai)監(jian)(jian)督(du)發〔2022〕5號）的相關工作(zuo)要求，我局委托天一會計(ji)師事務所于2022年(nian)8月(yue)至10月(yue)對我區行政事業單位(wei)3戶、代理(li)記賬機構5戶進行會計(ji)監(jian)(jian)督(du)檢(jian)查(cha)，現將檢(jian)查(cha)結果(guo)公(gong)示如下：
一、查(cha)驗表明的(de)一般的(de)問題
（一）會計會計基礎性工(gong)作上(shang)規ไ(gui)范(fan)起🗹(qi)來幾個方面。包(bao)括的(de)表現為記賬證明(ming)成(cheng)分不全(quan)，游戲內容不全(quan)部，原使證明(ming)及賬簿工(gong)作管理不規(gui)定等故障。
（二）內(nei)(nei)控投建多方(fang)(fang)面(mian)。首先(xian)是內(nei)(nei)外ꦚ有效把控制度的(de)重要性版本更(geng)新不隨時；第二是服務層次內(nei)(nei)外有效把控強制執行留存承(cheng)包紙質(zhi)(zhi)三方(fang)(fang)合同(tong)關鍵所在范疇填表不完整、承(cheng)包紙質(zhi)(zhi)三方(fang)(fang)合同(tong)未(wei)標(biao)碼、未(wei)蓋章騎縫(feng)章、未(wei)填表承(cheng)包紙質(zhi)(zhi)三方(fang)(fang)合同(tong)簽署(shu)日期英文等原因。
（三(san)）財(cai)(cai)務(wu)措(cuo)施下達上。四(si)是成本財(cai)(cai)務(wu)財(cai)(cai)務(wu)財(cai)(cai)務(wu)分類安裝(zh🎃uang)成、操作(zuo)不規(gui)則，長(chang)期存有財(cai)(cai)務(wu)財(cai)(cai)務(wu)分類安裝(zhuang)成報(bao)(bao)錯和記賬(zhang)原(yuan)始憑(ping)證成本財(cai)(cai)務(wu)財(cai)(cai)務(wu)財(cai)(cai)務(wu)分類的(de)(de)操作(zuo)與實(shi)踐(jian)業(ye)務(wu)領域紀(ji)錄不一(yi)(yi)(yi)(yi)樣(yang)的(de)(de)情(qing)況發生(sheng)報(bao)(bao)告；二要一(yi)(yi)(yi)(yi)局部(bu)稅(shui)款、社會(hui)生(sheng)活商業(ye)險申(shen)(shen)請繳♛(jiao)付(fu)不直(zhi)(zhi)接、不一(yi)(yi)(yi)(yi)樣(yang)，長(chang)期存有如小地稅(shui)稅(shui)種絲(si)網(wang)印稅(shui)未直(zhi)(zhi)接申(shen)(shen)請并繳(jiao)付(fu)、專(zhuan)業(ye)員工食(shi)堂菜補帖未申(shen)(shen)請繳(jiao)付(fu)個所(suo)得(de)的(de)(de)稅(shui)、一(yi)(yi)(yi)(yi)局部(bu)月薪申(shen)(shen)請專(zhuan)業(ye)員工與實(shi)踐(jian)撥付(fu)專(zhuan)業(ye)員工不一(yi)(yi)(yi)(yi)樣(yang)等情(qing)況發生(sheng)報(bao)(bao)告。
二、改修工作現象
對應以上的大(da)毛(mao)病，利用《中(zhong)(zhong)華中(zhong)(zhong)國(guo)人民我國(guo)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)法(fa)》等(deng)約(yue)定(ding)，松(song)江(jiang)區(qu)國(guo)庫局在有效(xiao)表達看(kan)法(fa)被(bei)查(cha)檢機關(guan)部門看(kan)法(fa)地基上，從嚴依規依流程下達通知了(le)查(cha)檢結果和治理 決定(ding)的，勒(le)令被(bei)查(cha)檢機關(guan)部門責令改(gai)正改(gai)正，調整財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)賬(zhang)務(wu)(wu)(wu)(wu)(wu)，補交稅(shui)(shui)(shui)款(kuan)，更進一步一個(ge)腳印標準(zhun)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)分(fen)攤(tan)，搞好(hao)(hao)制度基本建設內外部把控好(hao)(hao)標準(zhun)基本建設。同時，規定(ding)要求(qiu)各(ge)機關(guan)部門搞好(hao)(hao)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)♒(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)操作任務(wu)(wu)(wu)(wu)(wu)，持續不斷(duan)學(xue)(xue)(xue)(xue)習(xi)，不斷(duan)提高(gao)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)任務(wu)(wu)(wu)(wu)(wu)技(ji)術(shu)(shu)(shu)人員的渠(qu)道技(ji)術(shu)(shu)(shu)水(shui)(shui)平方向和技(ji)術(shu)(shu)(shu)水(shui)(shui)平，個(ge)人小結經(jing)驗(yan)教訓，對產生的大(da)毛(mao)病嚴加修改(gai)，縮短(duan)在以后的財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)稅(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)財(cai)(cai)(cai)(cai)務(wu)(wu)(wu)(wu)(wu)學(xue)(xue)(xue)(xue)任務(wu)(wu)(wu)(wu)(wu)中(zhong)(zhong)的有誤，日(ri)益增加整體(ti)結構操作技(ji)術(shu)(shu)(shu)水(shui)(shui)平方向。
佛山市松江區(qu)財政資金局 🌸
2023年７月19日 ཧ