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["沅江市财政局行政执法事项清单"]
["填报单位：（公章）"]
["序号","事项名称","执法类别","执法主体","承办机构","执法依据","实施对象","是否涉企","备注"]
[1,"中介机构从事代理记账业务审批","行政许可","沅江市财政局","财政监督与税政法规股","【法律】\n《中华人民共和国会计法》（1985年1月21日主席令第二十一号，2017年11月4日予以修改）第三十六条","法人或其他组织","是"]
[2,"未按照国家统一会计制度的要求设置会计账簿、填写会计凭证、保管会计资料的处罚","行政处罚","沅江市财政局","财政监督与税政法规股","【法律】《中华人民共和国会计法》第四十二条","法人或其他组织","是"]
[3,"伪造、变造会计凭证、会计账薄，编制虚假财务会计报告的处罚","行政处罚","沅江市财政局","财政监督与税政法规股","【法律】《中华人民共和国会计法》第四十三条","法人或其他组织","是"]
[4,"隐匿或者故意销毁依法应当保存的会计凭证、会计账薄、财务会计报告的处罚","行政处罚","沅江市财政局","财政监督与税政法规股","【法律】《中华人民共和国会计法》第四十四条","法人或其他组织","是"]
[5,"授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计账簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告的处罚","行政处罚","沅江市财政局","财政监督与税政法规股","【法律】《中华人民共和国会计法》第四十四条","法人或其他组织","是"]
[6,"会计信息质量检查","行政检查","沅江市财政局","财政监督与税政法规股","【法律】\n《中华人民共和国会计法》(2017年11月4日修正）第三十二条","法人或其他组织","是"]
[7,"对中介机构是否取得代理记账资格从事会计代理记账业务的行政检查","行政检查","沅江市财政局","财政监督与税政法规股","【法律】\n 《代理记账管理办法》（财政部令第80号，2019年3月14日予以修改）第二条","法人或其他组织","是"]
[8,"对中介机构从事会计代理记账业务开展情况的行政检查","行政检查","沅江市财政局","财政监督与税政法规股","【法律】\n 《代理记账管理办法》第十七条","法人或其他组织","是"]