依據《中華人民共和國會計法》、《財政部門監督辦法》、《上海市財政檢查工作規程》,以及市財政局《關于組織區財政部門開展2022年會計監督檢查工作的通知》(滬財監督發〔2022𝕴〕5號)的相關工𓃲作要求,我局委托天一會計師事務所于2022年8月至10月對我區行政事業單位3戶、代理記賬機構5戶進行會計監督檢查,現將檢查結果公示如下:
yi、dingqijianchaganjuedezhongyaofangmian
(yi)huijishijichuzhishidegong🅺zuobiaozhunhuagefangmian。changjiantixianweijizhangpiaojuzhutibuquan,xin༺xibuquanbu,chushipiaojujizhangbuguankongbuguanliguifandengwenti。
(er)neikongtoujianshang。qishineibuzuzhidecaozuoguanlizhidugengxingbusuishi;eryaoyewuliangcengmianyingyongshangneibuzuzhidecaozuolaizhi♎xingchanshenghetongshuxieyishuomingguanjianyinsuyuansuheduibufeichangqiquan、hetongshuxieyishuomingweipianhao、weizaigaiqifengzhang、weiheduihetongshuxieyishuomingqianding🅰zhunqueshijiandengqingkuangxia。
(san)huijiyewutixishixingwenti。liushicaishuiguanlikemubuzhi、xuanzebuguiding,youkemubuzhineibucuowuhejizhangzhengmingcaishuiguanlikemudexuanzeyushijiyewuyuanjilubutongyideqianti;diershidedabufenshuijin、zhongguoshehuibaozhangwangshangshenqingshangbaobujiaobusuishi、butongyi,youruxiaodishuishuizhongsiwangyinshuiweisuishiwangshangshenqingshangbaobingbujiao꧂、ಌqiyeyuangongshanshibutiebiaozhunweiwangshangshenqingshangbaobujiaogerendeyingnashuisuodeeshui、dedabufengongzishouruwangshangshenqingshangbaoshiguanliyushijifenfashiguanlibutongyidengqianti。
二、改整處理現象
gongxingshangshusuoshuoyixiedewenti,jiehe《zhonghuagongmingongheguojisuanchengbenfa🐼》dengsheding,songjiangqubuxuyaojuzaigengjiachongfenbiaodajutiyijianbeidingqichangguichangguijianchabiaozhunjutiyijianjichushangshang,yifaxingzhengyiguiyibuzouxiafaledingqichangguichangguijianchajielunzenmexiehebanlidasuan,lelingbeidingqichangguichangguijianchabiaozhunyouxiaoqigaizheng,gaibianjisuanchengbenzhangwu,bujiaoshuikuan,jinbuguifanxingjisuanchengbenjisuanchengben,zengjinneibuzuzhikongzhuzhibiaotixiwangzhanjianshe。yitong,guifangebiaozhunzengjinjisuanchengbenfangfayunzhuanrenwu,yuanyuanbuduantansuozhishi,zengchangjisuanchengbenyunzhuanrenwujishurenyuandebaoxianyewuhengxianghejibensuzhi,bangongzongjiexiqujingyan,duihuichuxiandeyixiedewentiyanjiazhengzhi,zengduozaiweilaijisuanchengbenyunzhuanrenwuzhongdechucuo,jianjianshengjiangzhengtidefangfahengxiang。
🅷 nanjingshisongjiangqubuxuyaoju
2023年7꧋月19日