KE TOAN-KIEM TOAII
DANH GIA THlTC TRANG TO CHtfC BO MAY KE TOAN TAX BENH VIEN BACH MAI VA GIAI PHAP
• PHAM TH! HONG THAM
TOM TAT:
Trong bd'i canh vide ban hanh cac chinh sach cd che quan ly tai chinh, chd dp ke toan cac ddn vi hanh chinh sff nghiep mdi sffa ddi da cd tac dpng nha't djnh lam thay ddi td ehffc ke toan tai cac ddn vi benh vien cdng lap. Cdng tac td chffc ke loan tai Benh vidn Bach Mai da dan dffde hoan thien ca chat Iffdng, nham dap ffng yeu cau, mue Heu de ra. Mac du vSy, edng tac td chffc ke' toan vln edn mpt so' han che' can khac phuc. Bai vid't di vao danh gi5 nhffng thffc trang cdng tac td chffc kd' toan tai Bdnh vien Bach Mai va di sau vao phan Hch giai doan 2015 - 2017. Tren cd sd do, de xua't dffa ra mot so'giai phap nhSm hoan thien td chffc ke'toan tai Bdnh vien Bach Mai ttong thdi gian tdi.
Tiif khoa: Benh vidn Bach Mai, td chffc ke' toan, bach toan.
1. Danh gia thffc trang td chu'c ke' toan tai Bdnh vien Bach Mai
1.1. Nhffng ke't qua dat dffffc
Trong giai doan 2015 - 2017, Benh vien Bach Mai da cd nhffng thay ddi Hch effc dat dffde nhffng ke't qua dang kd trong cdng tac quan ly tai chinh ndi chung va td chffc ke'toan ndi ndng.
Cd chd' tff chu tai chinh da tao dieu kien de bdnh vidn tao nen ngudn thu ldn, viec mua sam trang bi may mdc thie't bj hien dai, phuc vu kham chifa bdnh cho ngffdi benh dffde nang cao, vffa dffde ap dung cdng nghe mdi trong kham chffa benh; ddi sd'ng can bp nhan vien cd hgi cap nhat kid'n thffc hidn dai va thu but dffde can bg nhan vien y td' cd trinh dp vd lam viec tai bdnh vien;
thu nhap hang nam cua can, bd nhan vien benh vidn dffde tang.
Dd'i vdi cdng tae ke'toan da dap ffng dffde cdng tac quan ly tai chinh cua benh vidn, trong dd:
+ Ve td chffc bg may ke'toan tai benh vidncd nang life chuydn mdn trinh do, ludn kjp thdi cap nhat kid'n thffc tff van ban, quy dinh cua nha nffdc va da cd sff phan cdng rd rang chuydn mdn hda tffng phan viec, can bp lam cdng tac ke'toan ludn lam viec vdi tinh than ttach nhidm cao.
+ Ve td chffc chffng tff ke' toan: nhin chung da dat dffde ydu cau cua chd'dd kd'toan. Cac chffng tff hdp phap, hdp Id, phan anh dffde day du ndi dung ghiehdp cuachffng tff kd'toan. Do ffng dung edng nghe thdng tin trong cdng tac kd'toan nen bdnh vien cd he thd'ng chffng tff dffde lap tren phIn mem: phie'u thu, phie'u chi, giS'y rut dff loan, bang ke thanh loan iffdng... nen da tao dieu kien td't cho cdng viec cua ke' loan.
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Ngoai ra, Benh vien da xay difng mdt so' quy trinh ap dung trong benh vien nhff: quy trinh thanh toan vien phi, quy trinh thanh loan, quy trinh mua sam TSCD..., cac quy trinh da cd bieu mau chffng tff rieng dffde ap dung cho toan benh vien do dd thuan ldi cho viec lap va kidm tra chffng tff.
+ Ve td chffc tai khoan ke'toan: Benh vien da xay dffng he thd'ng tai khoan day du dffa trdn quy djnh cua Bp Tai chinh va cdng tac bach toan kd' loan dam bao dung quy djnh, cac tai khoan da chi tie't theo tffng ngudn kinh phi giiip cho cdng tac quan ly dieu hanh dffde chat che va cd hieu qua. Cdng tac to chffc hach toan ke' loan da di vao nen ne'p tff khau ISp dff loan, cha'p hanh dff loan, vide thanh quyd't toan cac ngudn kinh phi va bach loan chffng tff ke' loan.
+ Ve td chffc sd ke' loan: So ke' loan va ap dung hinh thffe kd' toan tai Benh vidn da dffde thffc hidn dung theo quy dinh cua Bp Tai chinh.
Viec ghi sd va BCTC da tuan thu theo nhffng van ban quy djnh eua Nha nffdc, cdng tac lffu trff sd sach ciing dffde bp phan ke' loan thffc hien cd trach nhiem va dam bao.
+ Ve td ehffc bao cao ke'toan: Da dffde Bdnh vidn lap dung theo mau quy dinh, thdi ban lap va nop BCTC da tuan theo hffdng dan cua cd quan nha nffdc. Npi dung BCTC da phan anh day du long quat Hnh hinh quan ly tai chinh cua Bdnh vien. Viec cdng khai Hnh hinh tai ehinh cua ddn vj dffde thffc hidn td't, dam bao thifc hien quyen lam chu cua can bp vien chffc va ngffdi Iao ddng.
+ Ve td chffc kidm tra ke' toan: Day la cdng viec ludn dffde lanh dao Benh vien dac bidt quan tam, do dd cdng tac kiem tra kd' loan da dffde thffc hien mpt each triet de, cac ca nhan va bg phan dffde giao da n6 Iffc hoan thanh nhiem vu cua minh.
Ben canh nhffng kd't qua da dai dffde nhff trdn, cdng tac kd'toan eua Benh vidn con mpt sd tdn tai:
1.2. Nhffng ton tgi vd nguyen nhdn Cd che quan Iy ^i chinh ndi chung va neng cdng tac hach toan ke loan tai Benh vien Bach Mai con nhieu han chd, the hidn qua cae ndi dung sau:
v d cdng tac td chffc bp may kd' loan: Khd'i Iffdng can bd lam cdng tac kd' loan cdn it chffa dap ffng dtfdc vdi nhiem vu thu, chi cua Benh vidn, dac bidt khdi Iffdng cdng viec hang nam
ludn tang; Tai mdt sd ddn vi khoa phdng dffde giao cd che' tff chu cac can bp ke toan thugc phdng tai chinh ke' loan nhffng khdng thudc cac khoa phdng, do dd ra't khd khan trong viec chi dao va chffa cd sff ddng bd hda trong bg may kd' loan; Dd'i vdi ddn vi Trffdng Cao dang y td', Nha thud'c benh vien la ddn vj dpc lap tuy nhidn td chffc bd may ke' loan chffa dffde hoan thien vln cdn phu thugc vao Phong Tai chinh Ke'toan cua Benh vien, do dd chffa tao ra dffde sff iff chu trong quan ly tai chinh cua ddn vi.
Ve td chffc chffng tff ke toan: Mdt so' khoa phdng, ddn vj hach toan dgc lap va Iff quan iy chffng tff cdng tac luan ehuydn chffng tff cdn cham, dac biet mpt so' chffng tff kd' toan ve nhap, xua'l thud'c vat tff khi chuyen ve phdng tai chinh ke' toan, do do dan dd'n vide phan anh cac nghiep vu phat sinh chffa dffde dam bao mdt each kip thdi.
Ve td ehffc tai khoan kd' loan: Vdi chu trinh kham bdnh tai Bdnh vien Bach Mai, khi benh nhan didu tri tai khoa phdng nao ddu phai ky quy tai khoa phdng dd. Didu nay khid'n cho cd nhilng benh nhan phai dieu tri nhidu loai benh, khi vffa ke't thiic d khoa nay Iai phai lam thu tuc nhap vao khoa khac, mdi khoa benh nhan lai phai thffc hien ky quy tff dau, trong khi cd the d khoa trffdc dd chffa kip lam thu tuc hoan ky quy. Vide lien tuc benh nhan phai ky quy, hoan quy tai nhidu khoa phdng trong cung mdt benh vien ma't ra't nhidu thdi gian, cdng sffc va gay cang thing cho Hnh hinh tai chinh cua benh nhan.
Trong cdng tac quan ly vat tff tieu hao, luan theo nguyen tac phu hdp, khi xua't vat tff cho cdc ddn vi khoa phdng, de nghj khdng ghi vao chi phi ddn vj ludn, ma hach loan ghi Nd TK phai thu/Co TK152. Cud'i ddt dieu tri, khi benh nhan thanh toan vien phi, ghi nhan doanh thu Nd TK Tidn mat/Cd TK doanh thu, ddng thdi ghi Nd TK chi phi/Cd TK phai thu eae khoan vat tff, thud'c... da tieu dung eho benh nhan. Vffa tuan thu theo nguyen tac phu hdp, vffa phan anh chinh xac chdnh lech thu chi trong ky tai khoa phdng.
Trong cdng tac theo ddi vat tff, do khi ddn vj Hnh vat tff da ghi vao chi phi, khdng quan ly dffde sd vat tff tdn lai tai khoa phdng chffa s^ dung.
Viec nay gay ra hidn tffdng tha't thoat vat tff, hoac ddn vi sff dung vat tff lam ngoai, ghi thu ngoai sd sach.
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Ve hoat ddng djch vu hien nay ddi vdi tai khoan 631- chi phi san xua't kinh doanh chffa theo ddi chi tie't dffde cac khoan chi, do dd, Tai khoan chi phi san xua'l kinh doanh hidn nay tai Benh vien Bach Mai chffa du cac khoan chi phi ma chi cac khoan chi phi tach ra dffde, cdn cac khoan chi phi chung chffa dffde theo ddi chi Hd't de hach loan.
Ve td chffc sd ke' loan: Hinh thffe ke' loan chffng tff ghi sd tren phan mdm ke' loan de thffc hien cdng tac ke' loan. Song viec hach loan tten phan mem cdn han che':
Phan mem thu vien phi dffde cai dat d 6 diem thu vien phi nhffng khdng lien ke't vdi nhau va khdng hdn kd't vdi phan mem ke'toan Bdnh vien, vi thd' cud'i ngay, to kidm soat npi bp lai mot lan nifa phai nhap so' thu vien phi vao phan mem ke' loan tai phdng tai chinh kd' loan. Viec nay vffa ma't thdi gian, cdng sffc, lai cd Hnh cha't chu quan nen cd the xay ra sai sdt.
Phan mdm ke' loan Benh vidn va phan mem ke loan nha thud'c, phan mem ke'toan trffdng cao dang khdng Hen ke't vdi nhau, nen khi kd' toan benh vidn mud'n theo ddi ddn vi dffdi thi khdng xem xet dffde trdn phan mdm ma phdi yen e^u ddn vj ca'p dffdi mang chffng tff so sach, bao cao len de kiem tra. Ne'u xay dffng dffde he thd'ng phan mem ddng bd loan Benh vien, tren phdng tai chinh ke' toan cd thd kiem soat dffde dffdi ddn vj dffdi thi se ra't hffu ich, bleu qua trong cdng viec cao, cdng tac kiem tra kiem soat cung dd dang hdn.
Nhidu ddn vi, bd phan cdn chffa in day du he thdng sd nhff sd dang ky chffng tff ghi so, sd kho, sd chi tie't cdng cu dung cu, sd chi tiet cac khoan thu.
Ve thffc hien che dp BCTC: Cdng lac lap dff toan da sat vdi tinh hmh thffc te, tuy nhien do Benh vien Bach Mai la mdt ddn vj ldn gdm nhieu khoa phdng, ddn vj nhd, de tong hdp dffde dif toan cua loan Benh vidn phai ed dff loan cua tiJng thanh vidn, nen cdng tac lap dtf loan mat rat nhidu thdi gian, thffdng bi chain irl so vdi quy dinh.
Thuye't minh BCTC chffa the hien rd vide so sinh sd'lidu cua nam nay va nam trffdc nen chffa dem lai Hnh thuye't phuc cao nha't cua mdt bao cao.
Benh vipn cung chffa xay dffng dffde he thd'ng bao cao ke toan quan trj cung ca'p djnh ky cho nha quan ly.
Ve kiem tra ke' toan: Bdnh vidn da ffng dung cdng nghe thdng tin va Hn hgc hda trong quan ly song chffa ddng bd, chffa chi tie't bet dffde cac ndi dung dd phuc vu cho nhu cau quan ly van cdn cd Hnh Irang tha't thu.
Ngffdc lai, mac du da nang cao cdng tac kidm tra, kidm soat va cac bien phap hanh chinh nhffng tai mdt so'khoa van con tdn tai nhffng khoan thu ngoai khdng cd trong quy dinh cua Bdnh vien, hay thu cao hdn so vdi mffc quy djnh gay bffc xuc dd'i vdi benh nhan.
2. Giai phap hoan thidn td chu'c ke' toan tai Benh vidn Bach Mai
2.1. Hodn thi$n tdchdc bo mdy ke'todn Hieu qua cdng tac ke' loan trong ba't cff ddn vi nao eung phu thupc vao td chffc bp may ke' loan. To chffc bd may ke' toan hdp ly khdng nhffng mang lai ldi ich trffc tie'p cho ddn vj ma con cd y nghia thie't thffc dd'i vdi quan ly. Vi v^y, viec khdng ngffng cai He'n cha't Iffdng bd may ke' toan la mot yen eau bat budc dd'i vdi Benh vien Bach Mai.
Can cff vao hoat ddng cua Benh vien tid'p tuc sap xd'p laibd may ke'toan va phan ca'p quan ly tai chinh tff chu dd'i vdi cac khoa, phdng; Thffc hien giao tff chii cho cac ddn vi nhff Trffdng Cao dang Y te' Bach Mai, cac Trung t3m, cac Vien thffc hien bp may ke' loan ddc lap la mpt ddn vj dff toan de thffc hidn iff chu va tif chiu trach nhiem dffde giao dff loan thu, chi bang nam, td chffc hach loan rieng he thd'ng ke' toan va BCTC;
hang nam Phdng Tai chinh Kd' loan Benh vien cd trach nhidm tdng hdp BCTC tren cd sd BCTC cua cac ddn vi va thffc hien kiem tra quye't loan hang nam
2.2. Hodn thien to chffc he tho'ng chffng tffke todn
Qua nghien cffu thffc trang to chffc he thd'ng chffng tff ke'toan tai Bdnh vidn Bach Mai dd hoan thien can phai thffc hien cac giai phap sau:
+ Thie't lap cac chffng tff kd' toan cho eac khoa.
phdng, bd phan ed Hen quan de thffc hien cd thuan ldi cho vide quan ly va kiem tra de danh gia dffde hieu qua cdng tac quan ly tai chinh cua ddn vi. Hien nay tai cac khoa cd ihffc hien cac
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loai phlu thuat, thu thuat chffa cd chffng tff ke' toan theo che'dp, dodd dd dap ffng yeu cau quan ly phai cd nhffng bang kd ve thanh loan lien phlu thuat, thu thuat, cac bang ke thu phi.
+ Viec lapchffng tff ke'toan: De dambao viec lap chffng tff ke'toan ttanh sai sdt va thie'u hd sd can phaicd bien phap hffdng dan cho can bd lam ke' loan ve chu trinh thffc hien ke' toan, ve bd chffng tff di kem; cd bien phap xff ly kjp thdi nham ttanh sai sdt xay ra.
4- Luan chuyen chffng tff: Chffng tff kd' loan la cd sd eua vide ghi sd kd' loan, do vay he thd'ng chffng tffke'toan can phai dambao dung quy dinh.
Vi vay, can phai tang cffdng va bd sung, sffa ddi cac quy trinh kd' loan nhff: quy trinh thu, quy chd' chi tidu ndi bd la quy trinh ehuan ap dung cho ta't ca cac ddn vj trong Benh vien sao cho viec luan chuyen chffng tff dffde nhanh va hieu qua nha't.
2.3. Hodn thien to chffc he thd'ng tdi khodn ke'todn
He thd'ng tai khoan ke'toan la bp phan quan trgng eua mdt he thd'ng ke toan bdi nd dinh dang he Ihd'ng thdng tin dffde xay dffng trong ddn vi.
Viec van dung hdp ly cac tai khoan trong he thd'ng kd'toan hien hanh theo quy djnh tai Thdng tff sd 107/2017/TT-BTC ngay 10/10/2017 cua Bd Tai chinh hffdng dan vd che' dp ke' loan hanh chinh, sff nghiep cd y nghia ra't quan trgng trong viec thu nhan, xff Iy va cung ca'p thdng Hn vd mgi mat hoat ddng cua ddn vj.
De hffdng tdi giao iff chu, iff chiu trach nhidm eho cac khoa, phdng, eac bd phan (Vien, Trung tam,...) nen tid'n hanh hach toan thu, chi tai cac ddn vj; do dd viec phat sinh thu, chi tai khoa, phdng bd phan nao thi md tai khoan chi He't va hach loan tai ddn vj dd nham dam bao kjp thdi va dung nha't, ddn vi c^n md cac tai khoan ehi
tie't tai tffng khoa, bd phan. Viec hach loan thu, chi rieng tai cac ddn vi se giup cho vide quan ly dffde rd rang hdn, vide xdc dmh chenh lech thu, chi dam bao diing theo tffng ddn vj.
2.4. Hodn thi^n td chdc so ke'todn He thd'ng sd ke' toan lai Bdnh vidn Bach Mai phai tuan theo quy dinh cua chd' dd hien hanh, man sd dung theo quy dmh dap ffng yeu eau quan ly va eung ca'p thdng Hn day du, chinh xac dam bao dung Thdng tff sd 107/2017/TT-BTC ngay 10/10/2017 cua Bp Tai chinh hffdng dan ve chd' do ke' loan hanh chinh, sff nghidp. De he thd'ng sd ke' loan tai ddn vi ngay cang hoan thien hdn, Bdnh vidn can phai lam nhffng cdng vide sau:
- Bdnh vien Bach Mai can He'p tuc hoan thidn hinh thffc ke' loan, can quy dinh md sd va ghi chep sd ke'toan chi Hd't nham thd'ng nha't giffa cac ddn vj trong Bdnh vidn hd thong so cac ddn vj can phai khoa hgc, ddn gian, de lam, de hieu, de ddl chie'u, tien cho viec kidm tta va tien ldi cho vide ffng dung tin hpe,
- Cac ddn vj dffde giao quyen iff chu phai md day du cac so nhff: So dang ky chffng tff ghi sd, sd kho, sd chi tie't nguyen Heu, vat Heu, cdng cu, dung cu, hang hda, Sd chi tie't cac khoan thu, chi. ,.
- Viec in so kd' loan la cdng tac he't sffc quan trgng irong vide dd'i chie'u, lffu trff sd lieu. Cud'i mdi ky ke' loan, can phai in a'n sd ke' toan kjp thdi, phai dffa vao lffu trff va quan ly, kidm tra, kidm soat.
- He thd'ng sd ke'toan cila benh vidn dffde lap va in ra can phai dffde thffc hidn cac yd'u to'phap ly nhff didn day du so' trang sd, ngay md sd, k^
duyet day du, ddng da'u cua ddn vi va ddng da'u giap lai vao sd, bao quan va giff gin sd sach theo dung quy djnh •
TAI LIEU THAM KHAO:
/. Nguyhi Thi Hang (2014), Hodn ihien td chiic ke todn lgi Trudng Bdi dudng cdn bo idi chinh, Ludn vdn thac sy.
2. Ninh Thj Hodi Thu (2015), Hodn thien to chUc ketodn tai Benh vien Da khoa tmh Lao Cai, Luan vdn thac sy.
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3. Tnuing Thi Phuong (2015). Hodn thien tS'chitc he' todn tai Trudng Cao ding Nghi Cong nghe cao Hd Not Ludn vdn Tliac .^y. ' ' ' • 4 Benh vien Bach Mai. cluing ti^ ice todn. bdo cdo ke'todn. so lie todn.
Ngay nMn bai: 26/3/2019
Ngay phan bi$n danh gia va siJa chifa: 5/4/2019 Ngay cha'p nhin dang bai: 15/4/2019
Thong tin tdc gid:
ThS. PHAM THI HONG T H A M
Khoa Ke'toan - TrtfSng Dai hoc Kinh t4'Ky thu4t cong nghiep
EVALUATING THE ORGANIZATION OF ACCOUNTING SYSTEM AT BACH MAI HOSPITAL
AND SOLUTIONS
• Master, PHAIVI THI HONG THAM Faculty of Accounting,
University of Economics - Technoiogy for industries
ABSTRACT:
The promulgation of new policies on financial management mechanisms, the accounting regime of state administrative units has impacted the accounting organization of public hospitals in Vietnam. The organization of accounting system at Bach Mai Hospital has gradually been improved in order to meet the requirements and objectives of the hospital. However, the organization of accounting system at Bach Mai Hospital sdll has some limitations. This article is to evaluate the current status of the accounting organization of Bach Mai Hospital and analyze the organization of Bach Mai Hospital's accounting system from 2015 to 2017. Based on resutls, the article proposes some solutions to increase the effectiveness of the accounting organization at Bach Mai Hospital in the future.
Keywords: Bach Mai Hospital, the organization of accounting, accounting practices.
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