依據《中華人民(min)共和國(guo)會(hui)(hui)計(ji)(ji)法》、《財政部(bu)門監(jian)(jian)(jian)督辦法》、《上海市(shi)(shi)財政檢查(cha)工(gong)作(zuo)規(gui)程》，以及市(shi)(shi)財政局《關(guan)于組織區財政部(bu)門開展2022年會(hui)(hui)計(ji)(ji)監(jian)(jian)(jian)督檢查(cha)工(ꦏgong)作(zuo)的通知》（滬財監(jian)(jian)(jian)督發〔2022〕5號(hao)）的相關(guan)工(gong)作(zuo)要(yao)求，我局委托天一(yi)會(hui)(hui)計(ji)(ji)師事(shi)(shi)務所于2022年8月至10月對我區行(xing)政事(shi)(shi)業單位3戶、代理記賬機構5戶進行(xing)會(hui)(hui)計(ji)(ji)監(jian)(jian)(jian)督檢查(cha)，現將檢查(cha)結果公示如下：
一、檢驗發(fa)現的其主要疑問(wen)
（一）出納理論知識操作(zuo)原則幾個方(fang)(fang)面(mian)。其主(zhu)要的表現為記賬(zhang)♓憑(ping)據環節不全，項目不刪改，最原始憑(ping)據及賬(zhang)簿方(fang)(fang)法不標(biao)準(zhun)規范等毛病。
（二）內控規劃工作𝔉方(fang)面。十(shi)是組織(zhi)結構操控監督制度系統更新(xin)不即時(shi)；二要金融業務核心(xin)組織(zhi)結構操控繼續執行存在著簽(qian)(qian)(qian)約(yue)三方(fang)簽(qian)(qian)(qian)約(yue)合同重要的基本原則填(tian)好(hao)不其全、簽(qian)(qian)(qian)約(yue)三方(fang)簽(qian)(qian)(qian)約(yue)合同未(wei)編(bian)號規則、未(wei)蓋個騎(qi)縫章(zhang)、未(wei)填(tian)好(hao)簽(qian)(qian)(qian)約(yue)三方(fang)簽(qian)(qian)(qian)約(yue)合同簽(qian)(qian)🌸(qian)約(yue)時(shi)間日期等事(shi)情。
（三）會計會計管理制度(du)制定因素。更是(shi)出納(na)員(yuan)服(fu)務考(kao)(kao)試考(kao)(k🐽ao)試科(ke)目表軟件設備、用(yong)(yong)到不規范(fan)標準，產(chan)生(sheng)考(kao)(kao)試考(kao)(kao)試科(ke)目表軟件設備報錯和記賬憑據出納(na)員(yuan)服(fu)務考(kao)(kao)試考(kao)(kao)試科(ke)目表的用(yong)(yong)到與現實(shi)服(fu)務記錄表不不對(dui)的環境下；二(er)𒆙要部件稅(shui)(shui)(shui)金、時(shi)代保障審(shen)核交(jiao)稅(shui)(shui)(shui)不即使(shi)、不不對(dui)，產(chan)生(sheng)如小增值稅(shui)(shui)(shui)機(ji)印(yin)稅(shui)(shui)(shui)未即使(shi)審(shen)核并(bing)交(jiao)稅(shui)(shui)(shui)、銷售(shou)工(gong)作員(yuan)工(gong)伙(huo)食費(fei)補(bu)貼(tie)費(fei)未審(shen)核交(jiao)稅(shui)(shui)(shui)小編(bian)所有稅(shui)(shui)(shui)、部件月薪審(shen)核工(gong)作員(yuan)工(gong)與現實(shi)派發工(gong)作員(yuan)工(gong)不不對(dui)等(deng)環境下。
二、改(gai)整處置問題
采取以(yi)上的(de)大話題，依照(zhao)《中(zhong)國各(ge)族人(ren)(ren)(ren)(ren)民(min)共合國人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)法》等規(gui)程，松江區財政支(zhi)出(chu)局(ju)在足夠(gou)聽到被定(ding)(ding)期(qi)查檢(jian)廠家(jia)具(ju)體(ti)意(yi)見基礎理論上，依法行政依規(gui)依系統(tong)下達通(tong)知了(le)(le)定(ding)(ding)期(qi)查檢(jian)報告的(de)格式和(he)(he)加(jia)(jia)工(gong)(gong)(gong)來決定(ding)(ding)，責成(cheng)(꧂cheng)被定(ding)(ding)期(qi)查檢(jian)廠家(jia)年限改正，修正人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)賬務(wu)，補交(jiao)社保稅款，進一點國家(jia)標準人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)成(cheng)(cheng)本核算(suan)，健全完善(shan)內有效控制(zhi)菅理體(ti)系構建。此外(wai)，想要各(ge)廠家(jia)搞好人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)菅工(gong)(gong)(gong)院作，連續了(le)(le)解，加(jia)(jia)強人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)事情任務(wu)人(ren)(ren)(ren)(ren)的(de)業務(wu)范圍情況和(he)(he)職業素質，匯總了(le)(le)吸(xi)取經驗，對具(ju)有的(de)大話題嚴加(jia)(jia)整(zheng)治(zhi)，變少(shao)在以(yi)后(hou)的(de)人(ren)(ren)(ren)(ren)工(gong)(gong)(gong)事情任務(wu)中(zhong)的(de)腳本錯誤，迅速提拔全局(ju)菅理情況。
蘇州(zhou)市松江區不(bu)需要局&🏅ensp;
🌳 2023年７月(yue)19日