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〔2022〕5號)的相關工作要求,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、chajianfajuedetongchangguzhang
(yi)🌳huijishiwuqiantishangbanbiaozhunjiaodu。zhuyaodezhanshiweijizhangdanjuyinsubuquan,neibubuwanshan,chushidanjujizhangbuanquanguanlibubiaozhunhuadengzhuangkuang。
(er)neikongjiansheguihuawenti。sishineicengkongzhuzhiduguanligengxinshijianbudangji;eryaoxiangguanyewucengcineicengkongzhuwanchengchanshengpeizixieyishuzhongdianhuanjietianbufeichang、ꦺpeizixieyishuweibianmachaxun、weigaigeqifengzhang、weitianpeizixieyishuqianshuhetongriqishijiandengqingkuangbaogao。
(san)huijihuijijizhizhidingjiaodu。yizhongshichunajitarengongkechenganzhuang、yingyongbuzhengque,pubianxianshicunzaijitarengongkechenganzhuangshibaihejizhangjizhangpingzhengchunajitarengongkechengdeyingyongyuqishiyewuyuanjilubugaodudezhuangkuang;dierbufenshuijin、shejiaobaoxianfeiyongbanlibujiao🐽bushishi、bugaodu,pubianxianshicunzairuxiaodishuishuizhongyinhuatuanshuiweishishibanlibingbujiao、zaizhiyuangonghuoshifeizhengfubutieweibanlibujiaotarensuohuozijinshui、bufenxinzibanligongzuorenshiyuqishilingqugongzuorenshibugaodudengzhuangkuang。
二、整頓操作問題
zhuanmenzhenduiyishangnanti,geichu《zhongguoguozhongguorenminzhonghuagongheguocaiwufa》dengsheding,songjiangquminzhengjuzainenggouchongfenxuxintingqubeijianyaojiliangyunzuobumenkanfahexinshang,yifayiguiyiguiyichengduxiafalejianyaolunwenhecaozuojuedingxing,shixianbeijianyaojiliangyunzuobumenshixiangaizheng,diaozhengcaiwuzhangwu♐,bujiaoshuikuan,jinyidabuzhengquecaiwutongji,wanzhengneibuzuzhibawozhidujianzhu。detongshi,ranggejiliangyunzuobumenjinyibujiaqiangcaiwucaozuoyunzuo,chixubuduandexue,zengqiangcaiwuyunzuokaoshengdedeyewupinzhiherenwensuyang,guinazongjiefansheng,duichangqicunzaidenantiyanjiadiaozheng,jianqingzaijianglaicaiwuyunzuozhongdecuowudaima,yibuyibugaishanchanpincaozuopinzhi。
♎ beijingshisongjiangqubuxuyaoju
2023年7月19日&🐬ensp;