依據《中華人(ren)民共和國會計法》、《財政(zheng)部門(men)監(jian)督辦法》、《上海市財政(zheng)檢(jian)(jian)(jian)查(cha)(cha)(cha)(cha)工(gong)(gong)作規程》，以及市財政(zheng)局《關于組織(zhi)區財政(zheng)部門(men)開(kai)展(zhan)2022年(nian)會計監(jian)督檢(jian)(jian)(jian)查(cha)(cha)(cha)(cha)工(gong)(gong)作的通知》（滬財監(jian)督發〔2022〕5號）的相關工ౠ(gong)(gong)作要求(qiu)，我(wo)局委托(tuo)天一會計師事務所于2022年(nian)8月至10月對我(wo)區行政(zheng)事業單位3戶、代(dai)理記(ji)賬機構5戶進行會計監(jian)督檢(jian)(jian)(jian)查(cha)(cha)(cha)(cha)，現將檢(jian)(jian)(jian)查(cha)(cha)(cha)(cha)結果公(gong)示(shi)如下：
一、進行檢(jian)查發現了的(de)注意問題(ti)
（一）財(cai)務(wu)人員(yuan𒉰)根本辦公國(guo)家標準等(deng)方面。關鍵具體表現為(wei)記(ji)賬記(ji)賬憑據因(yin)素不全，文(wen)章不完(wan)好，原始(shi)社會記(ji)賬憑據及賬簿控(kong)制(zhi)不管理規(gui)范(fan)等(deng)大問題。
（二）內控基本(ben)建設部分。首先是內部組織人員掌握體系最新不要及時；第二保險業務(wu)本(ben)質內部組織人員掌握完♊ဣ成發生(sheng)勞務(wu)協議(yi)重(zhong)點成分寫上不完備、勞務(wu)協議(yi)未標碼、未上蓋(gai)騎(qi)縫章、未寫上勞務(wu)協議(yi)訂立(li)年月日(ri)等狀(zhuang)況。
（三）出(chu)(chu)納員管理制連(lian)接多方面。四是稅(shui)(shui)務(wu)會(hui)計學科稅(shui)(shui)務(wu)會(hui)計分類(lei)(lei)設(she)有、在使(shi)用(yong)的(de)不(bu)(bu)規范起(qi)來，來源于(yu)稅(shui)(shui)務(wu)會(hui)計分類(lei)(lei)設(she)有不(bu)(bu)對和記賬憑單稅(shui)(shui)務(wu)會(hui)計學科稅(shui)(shui)務(wu)會(hui)計分類(lei)(lei)的(de)在使(shi)用(yong)的(de)與真(zhen)正(zheng)(zheng)相關業務(wu🌠)記錄表不(bu)(bu)高(gao)度(du)的(de)情形；二部(bu)件得出(chu)(chu)稅(shui)(shui)、市場經濟保障(zhang)辦理收(shou)取不(bu)(bu)不(bu)(bu)能(neng)、不(bu)(bu)高(gao)度(du)，來源于(yu)如小增值稅(shui)(shui)服(fu)裝(zhuang)公司印花稅(shui)(shui)未不(bu)(bu)能(neng)辦理并(bing)收(shou)取、導購員伙食費(fei)補(bu)助費(fei)未辦理收(shou)取人個得出(chu)(chu)稅(shui)(shui)、部(bu)件員工工資辦理者與真(zhen)正(zheng)(zheng)收(shou)取者不(bu)(bu)高(gao)度(du)等情形。
二、整改通知加(jia)工處理問題(ti)
爭對上面問(wen)題(ti)，給出(chu)《華夏市民(min)共合國財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)法》等標準規(gui)定，松江區財(cai)(cai)政性局在(zai)加以(yi)虛心傾(qing)聽(ting)被查(cha)看院(yuan)(yuan)校(xiao)(xiao)具體(ti)意見依(yi)據上，依(yi)法辦事依(yi)規(gui)依(yi)子程(cheng)序下(xia)達(da)通(tong)知了查(cha)看理(li)論依(yi)據和(he)處(chu)理(li)確定，勒令被查(cha)看院(yuan)(yuan)校(xiao)(xiao)有效期改正，變動(dong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)賬務(wu)，補繳(jiao)社保稅款，進這一步(bu)標準財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)折算(suan)，改進室內操控制(zhi)度網站(zhan)建設。一起(qi)，耍求各院(yuan)(yuan)校(xiao)(xiao)改善財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)運作(zuo)運作(zuo)，逐(zhu)漸(jian)培訓，改善財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)運作(zuo)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)的渠道(dao)情況(kuang)方向(xiang)和(he)能力(li)，匯報(bao)批評，對具備的問(wen)題(ti)嚴加排(pai)查(cha)，下(xia)降在(zai)往后(hou)財(cai)(cai)務(wu)員(yuꦿan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)財(cai)(cai)務(wu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)運作(zuo)中的不正確的，開始改善整體(ti)風格(ge)運作(zuo)情況(kuang)方向(xiang)。
♕ 滬(hu)市松江區財政支出(chu)局🍃
2023年(nian)７月1✤9日 &🅺ensp;