依据《中华人民共和国会计꧙法》、《财政部门监督办法》、《上海市财政检查工作规程》，以及市财政局《关于组织区财政部门开展2022年会计监督检查工作的通知》（沪财监督发〔2022〕5号）的相关工作要求，我局委托天一会计师事务所于2022年8月至10月对我区行政事业单位3户、代理记账机构5户进行会计监督检查，现将检查结果公示如下：
yi、jianchafaxianledejibenzhuangkuang
🅷 （yi）huijihuijijibentiaojianzuoyejishuguifanwenti。changjianzhanshiweijizhangpiaojumanyanbuquan，fangmianbuwanzheng，yuanpiaojujizhangbukongzhibuguifanxingdengkunnan。
（er）neikongguihuadengfangmian。shouxianshishineiguanlitixibanbengengxinbuliji；eryaoyewubuweidushineiguanlizhixingminglingjubeilaowuxieyiguanjiandejibenyaosugenggai꧒buwanbei、laowuxieyiweibianhaoguize、weizaigaiqifengzhang、weigenggailaowuxieyilvxingzhunqueshijiandengjutiqingkuang。
（san）caiwuguanlizhidushixingfangwei。yizhongshicaiwukaoshikechengsheshi、yunyongbuzhenggui，huichuxiankaoshikechengsheshixitongcuowuhejizhangzhengmingcaiwukaoshikechengdeyunyongyushishishanggongzuojilukabuwanquanbutongdeyuanyin；eryaojubuzeng🍷zhishui、shichangjingjibaoxianfeiyongtianbaojiaojiaobulike、buwanquanbutong，huichuxianruxiaoshuimuyinhuabushuiweiliketianbaobingjiaojiao、daogouyuangongzuocanbutiefeiweitianbaojiaojiaoyigerendechushui、jubuyuexintianbaojishuxiangguanrenyuanyushishishangduixianjishuxiangguanrenyuanbu🧸wanquanbutongdengyuanyin。
二、修改除理情况下
zhengduixialieqingkuang，tongguo《shenzhoudajiagongheguocaishuifangfashifa》dengguize，songjiangqucaizhengjujuzaichedidetingjinbeichangguiguanchaqiyezuzhixiangfajibenzhishishang，yingdangyiguiyiruanjianpizhunlechangguiguanchamudehejinxingchulijuece，zelinggaizhengbeichangguiguanchaqiyezuzhiyouxiaoqigaizheng，xiaozhuncaishuifangfashizhangwu，bujiaoshuikuan，jinmeiyibufangfaguifancaishuifangfashijisuanchengben，chengshudewaibucaozongxitongwangzhanjianshe。tongyi，bixugeqiyezuzhiqieshijiaqiangcaishuifangfashifangfabangong，buduandi꧋xueye，zengjiacaishuifangfashibangongyuangongdequdaohengxianghepingxing，guinazongjieshoushi，duihuichuxiandeqingkuangyanjiapaicha，bianshaozaiweilaicaishuifangfashi﷽bangongzhongdeshiwu，jianjianzengjiabujufangfahengxiang。
✨ nanjingshisongjiangqucaizhengtingju 𒆙
2023年７月19日 &𝔉ensp; &🐬ensp;