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ThS. NGUYEN THI H A I YEN*
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hUc hien chd trtidng doi mdi gido dttc dgi hgc vdi cd chi giao quyin tti chu tdi chinh, phdn ddu xdy dting mdt nin gido due hiin dgi ldm nin tdng cho sti nghiep cdng nghiep hda. Men dgi hda, phdt triin bin vdng ddt ntidc, thich dng vdi nin kinh tithi trtidng vd cd khd ndng hdi nhdp quoc ti, mpt trong nhdng yeu cdu cdp thiit doi vdi gido due dgi hgc d nUdc ta hien nay la Itia chgn dUdc hudng di dung dan, dong thdi cdn biit qudn li vd sd dung cd hiiu qud nhdt cdc ngudn von dephdt triin gido due dgi hgc, ndngcao chdt Itidng ddo tgo, gdp phdn thuc day qud trinh hpi nhdp kinh tiquoc ti. Di ddm bdo qudn ly cdc hogt ddng nhdm dgt dtidc cdc muc tieu di ra, cdc trtidng dgi hgc cdng lap (BHCL) cdn phdi xdy dting vd thiit ldp mpt hi thSng kiim sodt npi bp (HTKSNB) phit hdp vd hogt ddng cd hiiu qud. Tdc gid sd dung cdc phtidng phdp nghiin cdu phdn tich, so sdnh, tSnghdp, thong ke,... di tong hdp kit qud khdo sdt vd dtia ra cdc phdn tich, ddnh gid HTKSNB tgi cdc trtidng BHCL. Tren cd sd nhdn dien cdc tin tgi cua HTKSNB d cdc trtidng DHCL vd phdn tich cdc nguyen nhdn, bdi vHt dixudt mpt sdgidi phdp hodn thiin HTKSNB d cdc trddng BHCL.Tfl khda: Kiem s o i t npi bp, dai hpe cdng lap.
D I t van d l
Trong dieu k i | n b n h t l thi trfldng h i | n nay d nflde ta, dao tao eua cic trfldng DHCL cung chiu sU t i e dpng eua d e quy iult trong eO e h l thi trtidng, dgc bilt l i quy lugt cung clu, quy lugt gil trj. Tfl chu dai hpe la xu t h i tit yeu cfla xa h^i phit tiien v i d e trfldng DHCL bu$e phai thich nghi d i n vdi ca c h l tfl ehfl. Hogt d^ng trong mdi trfldng mdi, cic tiildng DHCL ed co hpi d l tfl k h i n g dinh minh nhflng cflng p h l i ehju nhieu i p Ifle cgnh tranh vdn cd cfla kinh t l thj trfldng. Cle tiUdng p h i i bilt ddn d i u nhflng ed hpi, tiiln khai dao tgo Uln kit. c i c logi hinh d i o tao, thfle h i | n q u i n ly h i | u qui...
nham thu hflt ngfldi hoc v i ning cao lpi n h u | n . Do dd, cln quan t i m d i cich cdng tic quin ly, quan t i m d i n KSNB. Mdt HTKSNB vflng mgnh se giup d e tiildng DHCL giam bdt rfli ro trong mpi hoat d^ng cua minh, tren cd sd quin ly rfli ro se d i m b i o eho d c tnidng t u i n thfl dung d e quy dinh, hogt dpng h i | u qua, sfl dyng tdl llu cac ngudn lflc, cd k h i ning d i m bao an ninh tii cliinh. d i m b l o k h i ning hoat dpng lien tuc. dflng vflng v i phit trien trong dieu b e n n l n b n h t l thi trtidng phat tiiln v i hpi nhgp. Tuy nhien, vi|e xly dflng HTKSNB tgi d c trfldng DHCL d Vi|t Nam phan ldn ehUa chu trpng b e m tia. b i m soit t o i n bp hogt dpng eua don v\, ehUa 'Dai hoc Qudcgia Hd Ndi
NGHlfiN CCtJ KHOA H p c KlfiMTOAN I 8694 - thing 8/2015 I 19
NGHlfiN CtfD TRAO D 6 I
chu trpng den p h d i ^ ngfla v i quin Iy riii ro ma chi t i p tnmg vio vile thtic h i l n d e chi tieu k l hogch, dfl toan ve tai ehinh. Dieu dd da hgn e h l t i c dung cfla HTKSNB.
thgm chi d mpt sd tnidng, KSNB ehi mang tinh hinh thflc. gly tdn k i m them chi phi...
C i c cdng trinh nghiln cflu tiong ntidc v l KSNB tiong d c trfldng DHCL h i | n nay chfla nhieu, mdi chl dflng lai d vi|c nghiln cflu HTKSNB tiong mpt trfldng Of thi. Qua bii vilt niy, t i c gii mudn trap doi vl vile hoin t h i | n HTKSNB hfldng den quan tij rui ro, giup d e trfldng DHCL ning eao nang lflc quin ly, d i m b l o v i duy tri phit triln b i n vflng; P h i n tich l i m ro b i n chat v i d c y l u td cfla HTKSNB, ddng thdi b e n nghi d c gili phlp giflp h o i n t h i | n HTKSNB tiong d e tnlflng DHCL trong bdi cinh thflc hiln ca c h l tfl chfl h i | n nay.
Thfle trang HTKSNB tai d c tnidng DHCL hiln nay Bdn chdt hi thing KSNB aia cdc trtidng DHCL Theo b i o d o cua COSO (Committee of Sponsoring Organizations) n i m 1992 dflpc edng bd dudi tilu de KSNB da djnh nghia v l KSNB nhti sau: "KSNB Id mdt qud trinh bi chi phSi bdi ngUdt qudn Iy hpi dong qudn tri vd cdc nhdn vien cua ddn vi nd dUdc thiit ldp dicung cdp mdt sti ddm bdo hdp ly nhdm dgt dtidc cdc mtic tteu sau:
Sti hdu hiiu vd hieu qud cua hogt ddng; sti tin cdy cua bdo cdo tdi chinh; sti tudn thii phdp ludt vd cdc quy dinh"
(COSO, 2013)
Thtic ti-gng HTKSNB tgi cdc trtidng DHCL Ngay 25/04/2006, Chinh phfl ban h i n h Nghi dinh sd 43/2006/ND-CP v l vile quy dinh quyln tfl ehfl, tfl chju tiach n h i | m ve thflc h i | n nhiem vu, td chflc bp
miy, biln che v i t i i chinh doi vdi d c dPn vi sfl nghiip edng lip (SNCL), trong dd cd d e tnidng DHCL. Theo d a c i c tnidng DHCL dfl^c trao quyln tU chu, tfl chiu traeh nhiem v l bfin v l n d l cd b i n : Tti chu vi thtic hiin nhiem vu ddo tgo, n^iin cdu khoa hoc; tti chu vi to chdc nhdn sifi tti chu ve tdi chinh vd tU chd hdp tdc quic ti.
Sau 7 nam thfle hien q u y l n tfl chfl theo Nghi dinh 43, nhin chung d e trfldng DHCL da ehu d^ng sfl dung kinh phi Ngin sich Nha nfldc giao mdt cich h i l u q u i hOn, tflng bflde ddi mdi eP c h l quan ly, khai thic i ^ d n thu, gop phan ting thu sfl nghiip v i nang cao thu n h i p cho ngudi lao dpng. Tuy n h i l n . Nghi dinh sd 43 thflc chit chi mdi giao quyen tfl chfl eho d e trfldng tiong vi|e td chflc chi. chfla giao quyln tfl ehu v l huy dpng i ^ d n lflc t i i ehinh tfl hoc phi v i 1| phi do ngfldi hpc ddng gdp.
Day thflc sfl l i mdt bat d p lAo cho d e trfldng tiong vile chfl dpng tim b i m . huy ddng ngudn Iflc tai chinh eho d i u tfl phit triln, thu hflt nhan t i i . x l y dUng ca sfl vit chit ning cao chit Iflpng dao tgo. Vile d i u tfl. mua sam tai sin, xay dflBg ed b i n da dupe p h i n d p eho dPn vi tfl thflc hiln, nhting g i i tri tai s i n phan d p cdn thap.
Nhieu dinh mfle, tieu ehuan nhti dinh mflc gid giing, c h l dd thanh t o i n ngoai gid. mflc thu hpc phi. 1| phi...
khdng cdn phfl hpp, lam han c h l tinh chu ddng v l tai chinh cua cic tnidng. Chinh dieu n l y da dan d i n sfl thy ddng, thilu linh boat v i it d i m chju tiich nhiem cua d c nha q u i n ly d d c trfldng DHCL.
De k h i e phue v l n d€ nky, Chinh phu da ban hlnh Nghi quylt 77/NQ-CP, ngiy 24/10/2014, v l thi dilm ddi mdi eo c h l boat ddng ddi vdi d c eP sd gilo due DHCL giai doan 2014-2017. Theo do. c i e trfldng DHCL dflpe tiao quyen tfl chu mpt d c h toan d i | n hdn ve thtic hiin nhiem vu ddo tgo vd n^iin ctiu khoa hoc, ve to chdc bp mdy. nhdn stfi vi tdi chinh, vi chinh sdch hgc bSng hgc phi doi vdi ddi ttidng chinh sdch. ve ddu tti, mua s&m.
Nhu viy, v l co b i n d e trUdng DHCL dUpc quyln tfl ehu trong mpi hogt ddng, nhUng dong thdi phli chiu nhilu i p lUc canh tranh. Tfl dly, d c tinldng DHCL d i nd lflc h d n trong v i | c khai thic ngudn lflc sin ed v i t h i mgnh cua ddn vi minh de tao ngudn thu, t i n g thu n h ^ eho ngfldi Iao d p i ^ chu f hdn den hilu q u i t i i ehinh. Cic ddn vi tif xiy dflng quy c h l chi tilu ndi bp I i m d n cfl b i m solt chi tilu. H | thdng KSNB trd n l n thflc sfl d n
20 laSM-thangB/ZOlS | N G H I £ N CflU KHOA H p C K I £ M T Q A N
thift dl ngan ngfla va phit hi|n sai sdt. gian lgn. nlr^
cao hieu qui sfl dyng mpi ngudn lflc cfla nhi trtidng.
Nhin chur^ hi|n oay d c trtidi^ DHCL da nhin thflc dflde vai trd cfla HTTCSNB trong quin ly vi dieu hinh don vi. Tuy nhiln, tiong mdt thdi gian dli dc tnidng DHCL thfle hi|n cP chl bap dp. vi thi chfla cd nhilu bnh nghiim tiong vi|c xiy dflng vi thilt lgp mdt HTKSNB.
Vi|c van hinh HTKSNB chfla hi|u qua dl gly khd khan cho d c nhi quin ly tiong vi|c l|p klhoach, dilu hanh d e boat dpng ey the trong nhi trfldr^. Cy thi:
Hau hit cie trfldng DHCL chi quan tim din mgt chit lugng vl hpin thlnh tdt nhiem vu dip tao. chinh tri dflpc giao, m|t hilu qui va tli chinh chfla dflde quan tim dung mflc. Vln de quin ly tii chinh chi dflng lai d mde theo ddi blo d o ml chUa quan tim dl vi|e lam thi nio de dgt hi|u qui eao hOn, dl tilt b | m chi phi, ning cao hieu suit diu tU,... Do dd, HTKSNB chfla cd cP hpi dl phit huy dflfle sflc manh cfla nd.
Vi mSi trUdng kiim sodt cua cdc trddng BHCL:
CP d u d^i ngfl khdng ddng diu vl tuoi, trinh dd, nginh dio tao 11 vln dl khd khan dl thflc hi|n d c thu tye bim soit.
CP d u td chflc bp miy hogt dpng cdn cdng kinh, chi phi b§ miy khi ldn, lim Inh hfldng den ngudn kinh phi dl thfle hi|n cic boat ddng ehuyen mdn, mua sam tiang thilt hi vi d c hoat dpng khic.
Chinh sich nhin sfl, trong dd ndi c$m la van dl khen thddng. k^ luit da phin ehfla khuyin khich dupe ngudi lao ddng lim vile hi|u qui, ma edn giy tic trich, gianlln.
Ky nang flng dung tin hpc edn thip, nhit 11 tiong nhdm nhin sfl Idn tuoi. Dpi ngu can b$ quin ly phan ldn edn ehiu Inh hfldng cfla 11 ldi, tac phong lim vi|c theo CO chl bao dp, quan tim din chi tilu ke hogch. it quan tim din hi|u qui kinh tl.
Phin ldn d c trfldng diu khdng cd Ban Kiem soat, mi chi ed Ban Thanh tia UT^C thupe Ban giam hilu, vi 11 edng tic bim nhi|m. Do dd, vln dl bem soit d c boat d^ng eua Ban giim hi|u se thilu tinh d^c lgp, khich quan va it diipc quan tim thfle hi|n.
Nhflng thflc tiang trln la nguyin nhin chinh Inh hfldng din mdi trfldng bim soit tai d e trfldng, giy cln tid HTKSNB van hinh hflu hilu vl hi|u qua.
V^ftl thing thdng tin ketodn cua cdc trtiSngDHCL:
Bd may ki todn: T%p trung vao kl toan tai ehinh la chu ylu, tiong kfai nhu clu ve thdng tin kl toin quin tri mang tinh thfldng xuyln, hing ngiy Igi chda SiSpc quan tim nhilu, do do chfla phit huy dflpc vi|c thu th|p vi cung d p thdng tin thich hop vi nhanh chdng cho cic nha quin ly thflc hi|n vile dilu hinh. b i m solt hogt dpng eua td chflc vi ra quylt dinh.
Hi thing chdng tii ki todn: Chu yeu van dyng h | thong chflng tfl theo quy dinh cua Chl dd kl toan hinh chuih sfl nghiip theo Quylt dinh 19/2006/QD-BTC.
Cic trtidng DHCL sfl dyng rat it cic chflng tfl tfl thilt ke, vi neu ed tM edn thieu d c yeu td bit bupc nen chtia phin inh hit ndi dung cfla nghiip vy bnh t l phit sinh.
Chinh dilu nay da inh hfldng ldn din cdng tic hgch toin ban diu. cung d p thdng tin cho nha quin ly khdng bp thdi vi chinh xae. Bin cgnh dd, so Itipng chflng tfl tai d c trfldng DHCL rlt ldn, dge bi|t li chflng tfl thu vi chi tiln, do dilu b | n khich quan efla mpt sd trfldng.
dc chflng tfl dupe lflu trfl tiong dilu b | n chtia tdt. gly kbd khan cho cdng tic bim tra, ddi ehilu khi can thilt.
He thong tdi khodn ki todn: Vi|e md d c tai khoin chi tilt ngoii quy dinh eua ehe dp kl toin tai cic tnidng DHCL hifn nay cdn rlt han chl. Hlu hit d e trfldng chi dflng lai d vi|c md d e tii khoin chi tilt d p 2, d p 3 theo che dp quy dinh. Dilu do gly ra tinh trgng thilu thdng tm can thilt cbo nhi quin ly khi d n ra quyet d^ih, nhat la quyet djnh ve tii chinh.
He thong bdo cdo ki todn: Chu yeu tgp trung vio cae bao cio tii chinh theo quy dinh cua Che dp kl toln hanh ehinh sfl nghiip. Tfly nluin, elc bio d o niy ddpc Igp mang tinh thu tyc bit bupc li chu ylu. y i^hia cung d p thdng tin chtia nhilu va thdi han thUdng chim so vdi quy djnh, hau hit cle trtidng chda chu trpng din vile lip bio d o npi bd trln cd sd phin tieh so sinh kit qui hogt dpng thflc tl vdi sd li|u dfl bao, dfl doln.
Ngoii ra. vile flng dyng phin mlm ke toin cung dem din nhflng rfli ro nhat dinh tiong vi|e bim soit
NGHlfiNCOt) KHOA H p c KlfiMTOAN | 5694-1
H G B i e H O j O TRAO BOI
^ r m
thdng tin k l t o a n .
Ve ddnh gid rii ro cua cdc trUdng DHCL:
Ban lanh dgo cle trddng DHCL da p h i n chfla cd sti quan t i m thich dang d i n vi|c p h i n tich v i danh gil r i i ro. Hau h i t d c trfldi^ DHCL d i u khdng xly dflng riing bp p h i n tiong CO d u td chflc n h i m thflc hien n h i | m vu d i n h gia rui ro. D i l u n i y Idiiln cho d e trfldng DHCL khd xae dinh d c kha nang cd t h i I n h hfldng den d e muc tilu eua trddng, tfl ed t h i I n h hfldng d i n uy tin v i danh tilng, tham chi d i n ea d e k i t q u i tai chinh cua nha trfldng.
Ve cdc hogt ddng kiem sodt cua cdc trUSng DHCL:
Cic quy tiinh b e m soat chda thflc sfl quan tam den mgt b e m solt h i l u qua t i i chinh. b i m soit vile thflc h l n h tilt b e m , chdng l i n g phi. cdn n h i l u cho chfla ehat chl. Viec ban h i n h cic quy chl, quy trinh phue vu eho edng tae b i m soat cdn chgm, chUa d l y du. Cae quy ehe, quy trinh da dupe ban h a n h t h u d n g khdng ehfla dflng dly du ca c h l b e m soat, khdng x i c dinh rd tiich nhiem cua tflng d nhan, bd p h i n trong thflc thi nhiem vu.
vi cong tdc gidm sdt cua cdc trUdng DHCL:
H i l n nay, trong cac trfldng DHCL, hogt ddng giam sat chfla dtipc thflc h i | n theo dflng nghia la d i n h gia vile v l n h i n h cic thu tiie b i m soit. Vi|c giim sat cdn
rit ldng lio, chi mang tinh hinh thflc ehfl chtia di vi thflc chaL Cae trUdng chda ed bp phgn ddc lip de thilc h i | n hogt ddng niy. B6 phgn gilm sit chfl ylu la d e ban Thanh tra, dly thudng la d c cln bp quin Iy phdng ban b i m n h i | m , do do khdng cd thdi gian tip trung cdng vi|c. cung khdng du manh. khdng dfl ning lflc de thilc h i | n chflc nang niy.
G i i i phap h o i n thien HTKSNB trong d c trfldng DHCL
Qua p h i n tich nhflng tdn tgi thfle te hiln nay cho t h i y sfl d n thilt d p bach cfla vi|c xly dflng HTKSNB g i n vdi q u i n l;^ rui ro n h i m ting k h i ning dfl bio, dinh gil, ngan chan v l quan ly cd hifu q u i rui ro trong cac trUdng DHCL. C i c trtidi^ cln cd d c quy dinh ey the v l xly dung v l hudng dan thfle hi|n m^t HTKSNB hieu lflc, h i | u q u i gan liln vdi chflc n i n g d i n h gil vi quin 1^
rfli ro. ey thi:
Thd nhdt, cdc trtidng DHCL cdn chd ddng cdi thiht mdi trUdngidim sodt
Tgo lap mdi trfldng b i m soat vflng mgnh: Trong moi trfldng b i m soit cua d c trtidng DHCL. ylu td quan trpng diu tiln la Ban Ilnh dgo cln n h i n thflc ddpc vl tim quan tipng cua ning lflc, tinh lilm chinh v i dgo dflc nghl nghiip trong n h i trUdng, tfl dd dda d i n quylt djnh
22 Is694-thang 8/2015 INGHIEN cflu KHOA Hpc KlfiMTOAN
v l vile td chflc bp may hpp Iy, v l vile phii ban h i n h b i n g van ban d c npi quy. quy chl....
Hoan thiln co d u td chflc cfla d c trtidng DHCL theo hddng bd tii day du d c phdng, ban chflc ning. td ehfle d c bp phan rieng biet thflc hiln d c chflc nang eo bin.
Hoan thiln chinh sach nhan sU: ra soit sfla ddi, bd sung, ban h i n h mdi d c chinb slch nhan sfl, xly dting chinh slch tuyin dung, thu hut ngudn nhan ldc chat lupng cao, xay dflng che do khen thtidng, ky lult b p thdL Hoin thiln cdng t i e k l hogch: ban hanh cic t i i lieu v l cdng t i c lap k l hogeh ehinh thflc bang van b i n ; tgp huln, dgo tgo nghiip vy lap k l hoach cho d c cln bd cd liln quan; d i u td, trang bi d e phan m l m ehuyin dung phuc vu cho cdng tie lap k l hoach; xly ddng ke hoach tdng t h i phli gan liln vdi k l hoaeh chi tilt. Ddng thdi tang cddng edng t i c b i m tra, giam sit efla Ban Ilnh dgo ddi vdi q u i trinh lip k l hogch cua tflng bd p h i n cd liln quan, de cho eie k l hoach dflpc lap dflng thdi han quy djnh va b i m sat vdi thflc t h i cfla don vi.
H o i n thiln bp may b e m solt: d n to chflc bd phan chuyin trich thdc h i l n kiem tra, giam sat nhfl Ban b i m soat de thflc hiln b i m soit, gilm sit thddng xuyln v i djnh ky de b p thdi ngan chan, phat h i | n va sfla chfla sai phgm, phdng ngfla rfli ro trong moi mat hoat dpng cua don vi. Ddng thdi ehu trpng nang eao nang lflc, trinh dp ehuyin mdn v i Unh d^c lgp cfla cac t h i n h viln trong cae bp p h i n nly; ban h i n h , cu the h o i quy e h l hogt ddng cua b i m soit viln. ban b i m soat.
Thd hai, hodn thien he thing thdng tin vd truyen thdng, md cdt ldi Id he thongkitodn
Hoan thien md hinh t6 ehfle bd may ke t o i n theo hfldng kit hpp thdc h i | n ke t o i n tii ehinh va k l toan quin tri vdi sfl phan eong rd ring bang van ban v l n h i l m vy. chflc traeh, npi dung cdng vile ey t h i eua tflng bd p h i n k l toln. Can n i n g cao ky ning tong hpp. p h i n tich cho n h i n vien k l t o l n v l tang cfldng flng dung tiln bp khoa hpc may tinh trong cdng tic k l toan q u i n tri.
H o i n thiln h | thdng ehflng tfl k l toan: Ben canh d c chflng tfl k l t o i n da ddpe quy dinh trong C h l dp k l t o l n , cae trfldng DHCL can xay dflng va ban h l n h bd sung them cie m l u chflng tfl k l toan dge thfl p h i n i n h
d l y dfl cae ehi tilu, ylu td can thiet eho vi|c hgch t o i n ban diu. Xay dflng quy trinh lap. b i m tra, ky duylt, luin ehuyin ehflng tfl ke t o l n phu hpp v i tdi da hda tien ieh cua viec sfl dung phan mem k l toan.
Chu ddng xay ddng cic tai khoin chi tilt de theo doi cic n^i dung hogt ddng va ddi tflgng cy thi, d l dap flng nhu elu thdng tin chi tilt cfla nha quan ly.
Hoan thiln he thdng b l o d o k l t o i n q u i n tri va cich thflc td chflc b i o d o . Bio cio k l t o i n q u i n tri can phai chi tilt cho tflng khau hoat dpng v l tflng bd phan cua n h i tnidng, dong thdi d i m b l o vile cung d p thdng tin thddng xuyln, liln tuc, day du v i kip thdi cho n h i q u i n trt.
Ning cao hieu q u i eua vile sfl dyng phan m l m k l toan trong cdng tic k l toln tai d c tnidng DHCL: Lfla chpn nha cung cap phan m l m cd uy tin, dat vilt phan mam theo ylu cau quin ly dgc thfl cua n h i trfldng;
thfldng xuyln to chflc d i o tgo, egp nhgt ning eao trinh dd eua nhan viln trong vile sfl dyng phan m l m k l toin;
ban h i n h d e quy dinh v i to chflc thflc h i | n b e m soat d e li|u trong mdi trfldng tin hpe.
Thd ba, hodn thien cdng tdc ddnh gid rui ro Xiy ddng quy trinh danh gii rui ro v i gan trich nhilm danh gia rui ro cho ci quin ly d p eao v i d c cap thap bon. Can phli quy dinh rd ngddi chiu trieh n h i | m trtic tilp tiong vi|c danh gii va quan ly rui ro.
Hoin t h i | n quy trhih, hoat d^ng v l quin ly tii chinh v i tii s i n n h i m ngan ngfla v i gilm thieu sai sdt, gian lan, tilt b e m chi phi, n i n n g eao h i | u q u i sfl dung d c ngudn Ide eua nha trUdng.
N G H I £ N c f l u KHOA H p c K l f i M T O A N I S694-thang8/2015 | 23
NGHlfiN ClJO TRAO D 6 I
Hoan thiln quy trinh xly dflng chfldng trinh dio tao.
Holn thiln hoat ddng quan ly chit lflong giang day cua gilo viln de ning cao chit Iflpng dio tgo.
Thti tii, hodn thiin thu tuc kiim sodt
Ri soit, sfla doi, ban hanh day du hi thong quy ehe quin 1]^ ndi bp tao hanh lang phip ly cho hogt ddng KSNB.
Quin tiilt cic nguyen tic bem soit ndi bp trong phin edi^, phan nhilm, cln ra soit va xly dflng cle quy ehe ve quin ly nhim cy the hoi, phin dinh ro chflc nang, nhilm vu va quyen ban cua d e phdr^, ban chflc nang ttong nhi trtidng, trinh dnh trang chdng eheo vl ehde ning, nhilm vy, gay tinh y lai, thilu tiach nhilm ttong vi|e giii quylt, xfl ly d c cdng vile liln quan din nhilu phdng, ban, ddn vi khic nhau trong npi bp don vi.
Thd nam, hodn thiin hi thSnggidm sdt vi thdm dinh
Cln thiet lap mpt he thdng gilm sit va tham dinh theo hai hddng: Kiem soat theo chieu dpe vi bim soat theo ciulu ngang. Thilt lap he thdng KSNB theo chilu dpc cd nghia ti thilt lap hi thdng KSNB theo eP d u td ehfle quan ly dpc tfl tiln xudng cic bd phin vl d nhan theo sfl phin edng phin nhifm cbo tflng ci nhan. Thilt lip hi thdng KSNB theo chilu ngang la viec xly dflng d c cd chl, thfl tuc bim soit thdng qua d c quy trinh nghiip vy ehu yeu eua ddn vj. Cac trfldng DHCL can phli xic dinh cic chflc nang ca bin, cac muc tilu va rui ro cua tflng quy tiinh. tfl do dda ra cic cd chl bem soat Ip dung phu hpp vdi quy tiinh dd. Kit hpp lai se eo dflpe mgng Ifldi kiem tta, giim sat chgt ehe ddi vdi mpi thlnh viln vl mpi hoat ddng trong nha trddng, dim bio bem soat tien toan bd hoat ddng vi d c linh vflc khdng bi chdng cheo hoge bd ttdng, dam blo sU phin ehia tach bach gifla cic chflc nang; dam bao sd dde lip tflOng d6i gifla cie bd phin, tao khi nang bem tta, bem solt lan nhau trong cic bflde thflc hien cdng vile.
Hing nam, d c trfldng DHCL cln thfldng xuyln to chdc thflc hien eong tic bim toan npi bp nham hoan thien edng tic tli chinh ke toan. Cic trfldng cd thi thul dpn vj bem toln dde lip bin ngoli hoge thanh lap bp phan bem toan ndi bd vdi cic thlnh viln la nhflng ngddi ed ehuyin mdn va kinh nghiim trong Iinh vflc tai
ehinh ke toln nham thfle hi|n edng tic b i m toan dat hi|u qui. Thdng qua cdi^ tie bim toan giup cho d c don vi phit hien ra dflpc nhi3ng thieu sdt, kip thdi thflc hiln chan ehinh lai nhflng sai sdt tiong edng tic quin ly tai chinh va dda edng tie quan ly tai chinh cle trfldng di vao nl nip theo dung quy dinh cua Nhi nUde.
Trln dly la mdt s6 tiao ddi vl thUc trang HTKSNB cua cic tifldng DHCL thdng qua d c ylu td clu thlnh dd li mdi trUdng b i m soat, dinh gia rui ro, he thong thdng tin kl toan, d c thu tuc b i m solt va giam sat, tfl do dda ra d c giai phap holn thien cy the h | thong KSNB theo tflng yeu td clu thanh. Tac gil bii viet hy vpng gdp phin giup cho elc trfldng DHCL co thim can cfl dl thiet lgp mdt HTKSNB hflu hilu trong thflc tiln hoat dpng cfla minh.
TAI LIEU THAM KHAO
1. Bp Tdi chinh (2004), Hi thong vdn bdn phdp ludt vi qudn ly tdi chinh doi vdi ngdnh gida due - ddo tao, NXB Tdi chinh, Hd Ndi.
2. COSO (2013). "Internal Conti-ol - Integrated Framework".
3. PGS.TS. Mai Ngoc Ctidng vd cpng sii (2007).
Diiu tra thiic trgng vd khuyin nghi gidi phdp thtic hlin tU chd vi tdi chinh d cdc trtidng dgi hoc Viet Nam.
4. Thu ttidng Chinh phd (2006), Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 quy dinh quyin tti chd, tti chiu trdch nhiim vi thiic hiin nhiem vu, tS chtic bd mdy, bien chivd tdi chinh doi vdt ddn vi sti nghiep cong ldp.
5. Thu tudng Chinh phu (2010), Quyit dinh so 58/2010/QD-TTg ngdy 22/9/2010 vi viic ban hdnh "Dieu le trtidng dgt hoc".
6. Thd ttidng Chinh phd (2014), Nghi quyit 77/
NQ-CP, ngdy 24/10/2014 vi thi diim doi mdi cd chi hogt dpng doi vdi cdc cd sd gido dtic cdng lap giai dogn 2014-2017.
7. Vu Thi Thanh Thdy (2012). Qudn ly tdt chinh tgi cdc trtidng Dgi hgc Cdng ldp Viet Nam, Ludn dn tiin si, Bgi hgc Kinh tiQuSc ddn.
24 I S6 94 - thing 8/2015 I N G H I E N CCV K H O A HpC KIMM T O A N
