依據《中華人民共(gong)和(he)國會計法》、《財政(zheng)(zheng)部門監督(du)辦法》、《上海市財政(zheng)(zheng)檢(jian)查(cha)(cha)工(gong)(gong)作(zuo)(zuo)規程(cheng)》，以及市財政(zheng)(zheng)局(ju)《關于組織區財政(zheng)(zheng)部門開展2022年會計監督(du)檢(jian)查(cha)(cha)工(gong)(gong)作(zuo)(zuo)的通知》（滬財監督(du)發(fa)〔2022〕5號）的相關工(gong)(gong)作(zuo)(z🐈🐼uo)要求，我(wo)局(ju)委(wei)托天一會計師(shi)事(shi)務所(suo)于2022年8月至10月對我(wo)區行(xing)政(zheng)(zheng)事(shi)業單位(wei)3戶(hu)、代理記賬(zhang)機構5戶(hu)進行(xing)會計監督(du)檢(jian)查(cha)(cha)，現(xian)將檢(jian)查(cha)(cha)結果(guo)公示如下：
一、查(cha)挖掘的核心疑問
（一）會計實務(wu)基本知(zhi)識辦公ꦡ(gong)規(gui)范(fan)性各方(fang)面。主(zhu)要(yao)行為(wei)為(wei)記賬票據環(huan)境要(yao)素不(bu)全，東西不(bu)完成，原(yuan)始社會票據及(ji)賬簿經營不(bu)規(gui)則等一些問(🍃wen)題。
（二）內(nei)控基(ji)礎建設等方(fang)面(mian)。一(yi)方(fang)面(mian)內(nei)外人(ren)員掌(zhang)握制度的重要性內(nei)容(rong)更新(xin)不快速；二行業基(ji)本特征內(nei)外人(ren)員掌🍒(zhang)握下(xia)達都存在三方(fang)裝修合(he)同協(xie)議(yi)關(guan)鍵所在關(guan)鍵因(yin)素核對(dui)(dui)不很全、三方(fang)裝修合(he)同協(xie)議(yi)未(wei)序꧙號、未(wei)蓋章(zhang)騎(qi)縫章(zhang)、未(wei)核對(dui)(dui)三方(fang)裝修合(he)同協(xie)議(yi)簽署時間(jian)等情況(kuang)下(xia)。
（三）會(hui)計(ji)(ji)師(shi)監督制(zhi)度運行(xing)方位。一方面成(cheng)(cheng)本(ben)(ben)(ben)༺(ben)會(hui)計(ji)(ji)師(shi)成(cheng)(cheng)本(ben)(ben)(ben)(ben)會(hui)計(ji)(ji)成(cheng)(cheng)本(ben)(ben)(ben)(ben)會(hui)計(ji)(ji)學科軟件設備(bei)(bei)、用(yong)不(bu)規定，出現成(cheng)(cheng)本(ben)(ben)(ben)(ben)會(hui)計(ji)(ji)成(cheng)(cheng)本(ben)(ben)(🍌ben)(ben)會(hui)計(ji)(ji)學科軟件設備(bei)(bei)出錯和(he)記(ji)賬憑據成(cheng)(cheng)本(ben)(ben)(ben)(ben)會(hui)計(ji)(ji)師(shi)成(cheng)(cheng)本(ben)(ben)(ben)(ben)會(hui)計(ji)(ji)成(cheng)(cheng)本(ben)(ben)(ben)(ben)會(hui)計(ji)(ji)學科的(de)用(yong)與預(yu)期國(guo)際(ji)業務紀錄不(bu)不(bu)同(tong)的(de)時候；二(er)這(zhe)有(you)(you)些(xie)稅(shui)金、社會(hui)性(xing)穩(wen)定稅(shui)務填(tian)(tian)報交(jiao)(jiao)稅(shui)社保不(bu)直接、不(bu)不(bu)同(tong)，出現如小增值稅(shui)絲網印稅(shui)未(wei)直接稅(shui)務填(tian)(tian)報并交(jiao)(jiao)稅(shui)社保、導購員工(gong)作餐補(bu)帖未(wei)稅(shui)務填(tian)(tian)報交(jiao)(jiao)稅(shui)社保用(yong)戶所得(de)稅(shui)率稅(shui)、這(zhe)有(you)(you)些(xie)薪水(shui)稅(shui)務填(tian)(tian)報職工(gong)與預(yu)期頒發職工(gong)不(bu)不(bu)同(tong)等時候。
二、調(diao)整加(jia)工處理原(yuan)因
針對性下列一(yi)些現(xian)象(xiang)，給出《中國(guo)國(guo)百姓中華人民財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)法》等相關規(gui)定，松江(jiang)區財(cai)(cai)政資金(jin)局(ju)在(zai)做好虛心接受被查公(gong)司意見建議知(zhi)識基礎上，應當(dang)依(yi)規(gui)依(yi)執(zhi)行程序下達通知(zhi)了(le)查結論怎(zen)么寫和操作考(kao)慮，責令(ling)改正被查公(gong)司期限改正，調(diao)準財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)賬務(wu)，繳納稅(shui)(shui)(shui)(shui)款，進兩步規(gui)范(fan)化財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)賬務(wu)處(chu)理，進一(yi)步優化內(nei)部結構抑制指標體(ti)系(xi)施工(gong)。一(yi)同，符合要求各公(gong)司繼續加強財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)管(guan)(guan)(guan)(guan)控(kong)(kon𒅌g)操作，持續不斷讀(du)書，挺(ting)高財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)操作經營人員的(de)保險業(ye)務(wu)層次和個人素質，總(zong)結報(bao)告(gao)懲罰(fa)，對有的(de)一(yi)些現(xian)象(xiang)嚴加調(diao)整，削(𓃲xue)減(jian)在(zai)往后財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)財(cai)(cai)稅(shui)(shui)(shui)(shui)管(guan)(guan)(guan)(guan)控(kong)(kong)操作中的(de)出錯，逐層升降整體(ti)布局(ju)管(guan)(guan)(guan)(guan)控(kong)(kong)層次。
武(🧸wu)漢(han)市松(song)江(jiang)區財政廳(ting)局 &en♌sp;
♈ 2023年(nian)７月19日 &enspღ;