Nghien cihi trao ddi
ThiTc trang va giai piiap
nang cao chat iiTdng cdng tac l(d toan
tai Sd Lao ilong - Thnong binh va Xa hdi tinh Thai Blnh
c3v Ths. Trkn Nguyen Thi Yen*
TS. Vu Ngoc Huyen*
Ngay 10/10/2017, Bo Tai chinh ban hanh Thong twso 107/2017/TT- BTC, hLPdmg din chi 60 ki toan hanh chinh sif nghiep. Vai SLP ra dai cOa Thong tw 107/2017/TT-BTC, che dQ ke toan hanh chinh si/nghiep ciJa Vi$t Nam dSn ti4p c$n vai chuin mijv l<i toan cong qudc ti. Nhom t^c gia da nghiSn c(nj tinh hinh triin kha/ Thong tw 107 tai cac dan vi tn/c thude Sa Lao dong - Thuang binh va Xa hdi linh Thai Binh. Tir do, iiiin nghi nhirng giai phap nhim nang cao chat luxyng cong tac ki toan t$i c^c dan vj nay noi rieng v^ cic dan vj h^nh chinh sw nghiep nganh lao d^ng thwang binh xa hoi noi chung.
Tie khoa: chSt twang cong tac ki toan, chi dd ki toan hanh chinh sw nghi$p, S& Lao ddng - Thwang binh va Xa hoi tinh Thai Binh.
I. Nhirng ket qua sau 2 nam trien khai che do ke toan mdi
Sd Lao dgng - Thuang binh v i Xa hgi tinh Thii Binh la ea quan chuygn mdn thugc Uy ban Nbin din tinh quan ly nha nudc vg tao d^ng, viec lim, day nghg, dgn luong, tien edng, bio hiem xa hgi, an toin lao ddng, ngudi ed edng, bao trg xa hgi, bao ve chim sdc tre em, binh dang gidi, phdng chdng t?
n ^ xa hgi.
Sau han 2 nam ap dung Thdng tu 107/2017/TT-BTC, cdng tac ke toin tai cac dan vi true thugc Sd da dat dugc nhigu kgt qui tich cue.
Thir nhat, cie dan vi da chii dgng xiy dung va ban hanh quy che boat dgng, quy ehd chi tigu ndi bg tuang img vdi dac digm, ca cbl tii ehinh, lam ca sd cho don vi tang eudng cdng tac quan ly va dan vi cip tren kiem soat.
Thu hai, cac don vi da sip xgp lai he thdng bg miy td chiie tbeo hudng tinh ggn, ning eao chat tugng chuygn mdn, chat lugng cdng vu, y thirc thue hinh tigt kiem, chdng lang phi eua ddi ngii cin bd vign chirc, nhung van dam bio hoin thanh tdt cdng tie eiia don vj. Nhin vign kg toin khdng ngiing dugc nang cao vd tririh do chuygn mdn, dan thich nghi vdi ea che tii chinh mdi, nang ddng ban, lim viec ehuygn nghiep, khoa hgc ban.
Thu ba, hiu bit eac dan vi dgu van dung he thdng chiing tir, tai khoin, sd kg toan v i bio cio ke toan dung nhu quy dinh. Mdt sd don vi da cd nhiing thay ddi kip thdi eho phii hgp vdi die thii boat dgng vi ca cbl til ehinh van dung tai dan vi.
Vg ehiing tir, trong phan hinh kg toin thu phi te phi, dich vu, cic
Niian: 25/2/2020 Bien tap: 10/3/2020 Duyet dang: 25/3/2020 chiing tir ed su van dung tinh boat cho phu hgp vdi thue te tai dcm vi.
Quy trinh luin chuyen chiing tir ggn nhe, nhung vin kigm soit chat che, tim giam thai gian eiing nhu viec tap nhigu chiing tir giy lang phi Ididng can thidt, nhu viec tdng hgp cie bidn lai thu phi tir thu quy, kg toan tap phigu thu phin inh, ddng thdi thu quy ghi sd va ddi chieu kigm ke quy trong ngay. Su thay ddi hach toin ip dung trong dan vi su nghigp da phin nao cai thien chit lugng thdng tin, thich hgp cho viee ra quygt dinh.
Thir tir, cac dan vi hau hgt van dung ke toan tren miy vi tinh, do do, tin dung dugc eie chiic nang cua phan mdm. Cac mau bigu dugc cap nhit lign tuc theo hudng dan mdi dam bao eung cap du thdng tin kip thdi.
Thie nam, ddi mdi trong ghi nhan thu- chi ngin sach, tao ra thing du thim hut eua cac boat ddng, tir do cung cap thdng tin de dua ra quyit dinh phii hgp nhat vdi tinh hinh hien tai. Theo quy dinh trude day, viee dinh gia mdt dcm vi edng dua vao thdng tin kg toin Ii rat khd, nhung vdi su thay dot nay, cd thi ning cao hieu qua hoat ddng kg toin quan tri trong Hnh vuc cdng.
* Hoc viin Ndng nghiep Viet Nam
etom (&^iem torn sd thm^ 4/2020
Nghidn cilU trao ddi
Nhiing kgt qua dat dugc nhu trgn trgn gop phin tam eho cdng tie k l toan tai cac dan vi su nghiep tai Sd Lao ddng - Thuang binh v i Xa hdi tinh Thai Binh di vio vao ng nip, thuc hien tdt cac ehiie nang, nhiem vy ciia he thdng kg toin theo ygu cau eua quan ly ndi chung. Mat khac, nhung uu didm tren cflng tic dgng tich cue tdi cdng tac quan ly tii chinh tai cac don vi.
2. Nhirng han che, ton tfii Bgn eanh nhiing kgt qui dat dugc ngu trgn, vide thue bien Thdng tu 107/TT-BTC tai cac don vi true thugc Sd van cdn tdn tai mdt sd ban chg sau:
Ve to chuc bp mdy ke todn Cic dan vi, du da duge giao quydn tu ehii hay ehua, deu cd bg miy kg toin don giin, thudng do mdt ngudi dam nhiem ngn viee kiem soit khd dam bio tinh tdiich quan ciia thdng tin kg toan, tdid phat hign neu ed sai sdt xiy ra. Neu nhin vign do nghi dot xuat thi dan dgn tinh trang edng viee hi ngiing tre.
Mat khac, do boat ddng ciia dan vi cbiu sir quan ty, chi phdi ciia Nha nudc ngn ngoii cdng viec ehuyen mdn, nhin vien kg toan cdn kiem nhiem them cae nhiem vu vg etiinh tri, cdng tic doan thg, tdidi lugng edng viee ngiy eing nhigu ngn tign dg cdng viec ke toin ddi tdu bi chim tre, khdng tranh tdidi sai sdt. Ddng thdi, cdng tic kg toin thudng it dugc chil trgng, khdng thudng xuyen dugc bdi dudng tip huin, che do dai ngd ddi vdi nhan vien ke toin cdn ban che va cd su fihin biet vdi cac cdng viec khac, dieu nay de giy ra tinh trang can bd ke toin tudn mudn thay ddi din den vigc hg khdng tim huyet vdi nghg, khdng nghign cihi tim tugu siu ehi lim viec tbeo quin tinh, phuong thiic tim vin theo tdi mon, theo each lim, su hudng din eiia ngucri di trude.
Dac biet, viee ip dung nhiing doi mdi eua Thdng tu 107 thi eac dan vi tai Sd ddu ba nga. Cie miu bigu, tii khoan thay ddi eiing khign eie can
bd ehuygn mdn ciia timg dan vi gap khd khan trong qua trinh thi^c hien.
Nhigu don vi die thii cua Sd phii thay ddi phan mlm ke toin dang dimg sang phin mem ke toan hgp chuin theo Thong tu 107 ngn cdng tic hach toin chimg tii, l§p bao cio cdn chim trg.
Ve hinh thuc ke todn dp dung Cic dcm vi true thude Sd sir dung hinh thiic ke toan Nhat ky Sd cii theo Thdng tu 107, vdi viee su dung phin mem kg toan "MISA 2019" do Cdng ty Misa cung cap, nhigu kl toin vien chua hai Idng trong sit dung phin mdm. Bgn canh do, cac dan vi true thude chua quan tim dgn viec thigt kg miu sd kg toin chi tiet phii hgp dg phuc vu eho cdng tic kg toan.
Vi to chd-c van dung he thong chirng tir ki todn
He thdng chiing tir tuang ddi nhigu nhung nhieu khi chua thuc su tdioa hgc, cdn chdng chdo. Viec tap ghi chep cic sd lieu lien quan dgn cie ygu td ghi trgn chimg tir gde ed chd chua diy dii hoac nit gon, khd hieu. Ngoii ra, edng tie kiem tra chiing tir mdi ebi duge thue hien thudng xuygn d khiu dau, cdn viec tddm tra chiing tir tan sau thudng ddn vio eudi quy, tham chi cudi nam. Do dd, viee phat hien ra sai pham, thieu sdt chua kip thdi. Hon niia, eie chiing tir tai cic dan vi true thuge dang su dung mdi ehi dip iing duge yeu eiu quan ty ngin sich vi chi tigu theo du toin. Nhieu ehiing tir chua dip ling dugc yeu eiu quan ly trong dan Vl, chua chi tiet theo timg nai pbit sinh, phuc vu cho vigc hach toan vi tap cac bio eio bd phan.
Ngoai ra, viec dim bio digu kign luu trii chiing tir chua tdt vi ehua thue su khoa hgc din dgn nhirng tdid khan trong viec kigm tra, trich tuc lai eac chung tir hoae liy lai cac chimg tir dg sii dung. Viec bd tri sip ehiing tir cdn chua khoa hoc, xir ty chiing tir het thai han bao quin cdn chua kip thai.
Vi td chuc van dung h$ thong tdi khoan ke todn
Viec van dyng mdt sd tai tdioan chua thdng nhat ve ndi dung, tai khoin kl toin chi tidt md chua day du din din thdng tin vg ddi tugng kl toan bj phin inh lech lae, khdng phan inh dung ddi tugng giy kho Idian cho cdng tie kiem tra vi tdng hgp thu, chi ngan sach nha nudc, inh hudng ddn chit lugng cic quyet dinh dilu hanh cua nhi quan ly.
Ching ban nhu TK 214, TK 642, TK911.
vi tS chuc bdo cdo ki todn Cdng tic ke toin d cac dan vi chi dimg lai d ke toin tai ehinh. Viec to chiic, van hanh cdng tic kg toan quin tri; tap bio eao ndi bg tren ca sd phin tieh so sinh kgt qui hoat ddng tbgc te vdi sd lieu du bao, dir doan ehua duge cbii trgng, chua mang tinh he thdng vi khoa hgc a cic don vi su nghigp cdng tap co thu, gay khd khan cho cac nha quan ty trong viee lip ke hoaeh, digu hanh kigm soat cac boat dgng trong don vi, thieu thdng tin can thiet eho moi quygt dinh, nhat la eac quygt dinh ve tii ehinh de cd thg dua ra dugc nhung giai phip kip thdi tdt nhit de kigm soit ngudn thu va ehi phi.
He thdng bao cao tai chinh con nang tinh phip ly, thuyet minh bao cio dcm giin, chua cu the; ehua dira ra duge eie giii phap tilt kiem chi phi, ning cao hieu qua quan ly tai chinh theo ca che tu chii, tu ehiu trach nhiem. Bao cio tii chinh chua phin inh diy dii tinh hinh tai chinh - til sin ciia dan vi, ehua lap bao cao kigm kg tai sin cudi nam. Thdi ban lap vi nop bio eio tai chinh cdn bi cham so vdi quy dinh ciing lam cho viec cap nhat thdng tin tai cliinh khdng kip thai. Tuy nhien, ngoai phan so Heu phan anb trong bio cao tai chinh, cdn chua ed cac tdi vinde dign giai va nhimg kiln nghi cd tinli khi tbi cho yeu ciu quin ty ciia lanh dao don vi.
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0 chi ^etoimNghien cihi trao ddi
Mac du cic bio cao dugc lap theo mau quy dinh, tuy nhien viee chua l|p bing thuyet minh v i ehua thuc sir quan tim din m§t chit lugng bao cio da inh hudng dgn cdng tie quan ly, digu hanh boat dgng cua don vi.
Ve cong tdc tfr kiem tra npi bp Cdng tie kiem tra cua don vi cap trgn la Phdng Tai chinh - Kg hoach Sd chua dien ra thudng xuygn, thudng thi tign hinh vao liic ket thuc nign do ngin sich, thdi diem dd cac dcm vi da sir dung xong kinh phi chi chd kiem tra quyet toin. Ben eanh do, vigc thuc Men cic kign nghi Kigm toan Nha nudc con mang tinh ddi phd, chua thuc su siu sac de cat thien edng tie eii each tii ehinh cdng trong cac dan vi su nghigp.
Ve vifc vpn dung cdng nghe thong tin
Hau hgt cic dan vi chua tdiai thic dugc toi da hi$u qui ciia cdng nghe thdng tin trong cdng tie ke toan. Phan mem ke toin duac sit dung tai cac dan vi true thude Sd nhieu khi bj toi nhung chim tdiac phuc. Trinh do tin hgc ciia nhin vidn kg toan cdn ban chg ngn chua giim thigu dugc tdidi tugng cdng viec can xii ty trong mdi giai doan cua bach toan.
3. Giai phap hoan tbign 3.1 Hodn thi$n to chuc bp mdy ke todn
- Xay dung ddi ngii cin bd kg toan tai dan vi true thugc Sd Lao dgng- Thuang binh va Xa hdi tinh Thii Binh toin dien ea vg mat ly luan chinh tri, phim chit dao dire, trinh dd chuyen mdn vi nang lire thuc tien. Tuy vao quy md boat dgng dan vi phii xac dinh chinh xac khdi lugng cdng viec kg toan, tii dd xie dinh sd lugng tao ddng can thidt dam nhi?m cdng tie ke toin de trinh tinh trang sii dung lang phi hoac qua tai lao ddng, din ddn hieu qua lao dgng vi sii dung kinh phi tchdng cao.
- Nang eao trinh do ke toin trong viec lap bao cao quan tri ngi bg
Vide td chiic, van hanh cdng tic kl toan quin tri cin phii dugc chu trgng, ed be thdng vi khoa hge tao didu tden cho nhi quin ly trong viee tip ke hoach, dieu hanh kigm soit cac hoat ddng trong don vi. Trong dd, trudc tidn cin ning cao trinh do vi ley nang phin tich ciia nhan vidn ke toin trong viec lap du toin ngin sich nhi nudc phii gan vdi kg hoach phat trign kinh te - xa hdi.
Xiy dung md hinh kl toin quan tri cbi ptu va gii phi dich vu phii hgp vdi dae dilm hoat ddng cung iing dieh vu edng cua timg dan vi.
3.2 Hodn thien he thong chung tu sudung
Ngoai viee sir dung cac loai chiing tit theo diing miu quy dinh do che do ke toan hinh ehinh su nghiep ban hinh tai Thdng tu 107/201VATT- BTC, viee thiet ke cic mau chimg tir phii hgp thg hien diing ngi dung, thdng nhit sit dung tai cic dan vj va phii dang ky vdi ca quan quin ly nbi nudc cd tham quygn.
Han nua,cie don vi can tuygt ddi man thii nguydn tae ed nghiep vu kinb te phat sinh phii tap chimg tit kg toan. Cdng viec tap vi tuin ehuygn chiing tir can thue hien nghiem tiic tbeo thdi gian, quy trinh thanh toan, xii ly va lip chimg tu phii tiln hinh tii 3 - 5 ngay va cbi chip nhan thanh toan khi diy dii cac thii tuc tu khau dl xuit, thue hien va thanh toan nhu giiy dl xuit, bao gia, hgp ddng, hda don dd (nlu cd), hda dan bin te, giiy dg nghi thaiib toin, bang kg thanh toan nlu nhigu khoin. Trudng hgp cae cong viec phat sinh chi phi theo su ehi dao ciia thu trudng don vi, ngirdi thuc hien cung phii bio qua kg toan dg ke toan nim bit thdng tin hudng dan cie thu tuc chiing tir thanh toin.
Chung hi kl toin phii duge phan loai theo ndi dung kinh tl, sip xIp theo trinh t\r thdi gian va ddng thinh timg tip, ngoai mdi tip ghi:
tdn, thdi gian, ndi dung ghi ehii dg ghi sd kg toin vi bd tri Idio tuu trii de bao quin chiing tir, sd sich, tii lieu kg toin nham bio dam an toin, khdng luu trii tai noi lam viec. Hd so ke toin phai luu trii mdt eich khoa hgc trgn gii kg thoang mit trinh bi mdi mgt hu hong, sip xIp theo trinh tu thdi gian cd ghi chii ro rang dg nhin thiy, ley nhan ban giao rd rang eu the vdi can bg luu trir.
Ben canh do, dan vi cin thudng xuygn sao luu dii Heu da thuc hien trgn phan mgm kg toan vao bd nhd may tinh hoac tuu giir d d ciing ngoai, nham dam bao an toan vi thuan Igi khi can sii dung.
3.3 Hodn thien he thong tdi khoan ke todn dp dung
Cie dan vi ein van dung diing eie quy dinh trong chg dg ke toin theo nguygn tac tai khoin cac cip phai van dung diing theo danh muc he thdng tai khoan kg toin ip dung trong cac don vi hanh ehinh su nghigp vg ky hieu, cap dd; phii hgp vdi dac digm, tinh chit hoat dgng cua dan vi dim bio phan anh hg thong hoi diy dii ehi tigt mgi ngi dung ddi tugng kg toan, dip img ygu eiu xir ly thdng tin trgn miy tinh; tdng hgp sd ligu ke toin, kigm tra ddi chidu va thoi man nhu can thdng tin eho cic ddi tugng su dung.
Cie tii khoan phii dim bao thdng nhit: su dung day dii tat ci cac tii khoan chi tigt cua TK 2141, dg tbeo ddi khau hao vi hao mdn tai sin cd dinh ddi vdi boat ddng sir nghiep vi hoat ddng san xuat kinh doanh dieh vu. Sii dung cac til khoan ehi tilt phan anb khoan thu tdiac nhau nhu thu phi, te phi, thu hoat ddng dich vu, thu khic ciia don vi. Sii dung chi tilt TK 642 theo doi rieng timg khoin chi phi, ddi vdi TK 911 ein chi tilt rigng kgt qui hi boat dgng hinh chinh su nghiep vi kit qua boat ddng sin xuit - kinh doanh, dich vu nham tao digu kien thuan tcri cho viee theo doi, quin ty cac loai ngudn tai chinh.
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Nghidn ciili trao ddi
3.4 Hodn thien he thdng sd ki todn
Cac dan vi ngn thuc hien diing theo quy dinh cua Luat Ke toan v l viec md sd kl toan chi tilt tucmg ling vdi cac tii khoan ke toin chi tigt dugc su dung dg phin anh eho cae ddi tugng kg toin cu thg tai dan vi phii hgp vdi die diem, tinb chit boat dgng eiia dan vi, dap iing ygu eiu thdng tin cho eic ddi tugng sir dung; ghi sd vi tdioa sd kg toin.
Dan vi ein md them cac sd nbu sd cbiing tir giao nhan vdi Kho bac tbeo ngudn tdnh pbi tu cbu va khdng tu chil, tir sd niy, kg toan ed tbi kigm soit vdi Kho bae eic chimg tir da giao nhan, ddng thai kigm tra nhanh khi phan loai sip xgp ehimg tir eiing nhu ddi chieu khi cd su thigu sdt thit tae.
Dan vi can md sd theo ddi tai sin cd dinh bio quin vi su dung md rigng cho timg e i nhan/tip thg sit dung tai sin cdng tao thuin tien cho viec quin ty tii sin ed djnh, didu chuyen cho ddi tugng su dung, tdng hgp sd tii sin cd dinh mdi ci nhin duge phan bd sir dung vi bio quin.
Sd niy giiip dan vi theo doi giim sit chat ehe, de kiem kg tinh hinh tii sin ed dinh tai don vi, ddi tugng sit dung; trudng hgp xiy ra mit mit hu hdng se sdm phit hien vi quy trieh nhiem bdi thudng neu do Idi chu quan cua ngudi dung. Ngoii ra, cin md sd chi tiet thu boat ddng su nghiep, thu dich vu, thu khac tai dan vi de theo dot chi tidt cu thg tinh hinh thu theo timg ngay. Cd nhu vay, don vi se kidm soat chat chg cae khoan thu phit sinh, ban ehg dugc thit thoit.
3.5 Hodn thien he thdng bdo cdo tdi chinh
Cic dan vi da thuc hien tdt chd do bio cio ke toan tai chinh trong viec td chiic lap, nop bao cao tii chinh theo diing quy dinh. Tuy nhien, eic dan vi cin tip thgm bio eio ndi bg dinh ky theo thing danh
gia uu khuylt tinh hinh boat ddng thudng xuygn, boat ddng thu phi le phi, boat ddng dieh vu trong thing, tir dd cd kg hoach phit huy khic phuc ngay thing sau thdng qua viec phan tieh bio eio tai ehinh dinh ky bing quy eua dan vi.
Hien nay eic dan vi lip bao cio tii chinh mang tinb chat thdng tin bang sd tieu, chua thuc hien phin tich bao cao tii chinh de lim ro cac ngi dung cung cap thdng tin chi tilt eho ddi tugng sii dung. Vi vay, dan vi cin nang cao hem niia edng tic phan tich bio cio tai ehinh dac biet.
Trong dieu kien hien nay, khi thuc bien Nghj dinh 141/2016/ND-CP ciia Chinb phu thuc hien quyln tu ehil, tu chiu trich nhiem vg tii ehinh ddi vdi don vi su nghiep, eie dan vi su nghigp cd thu bat dau da dang boa cac ngudn thu (trong do co c i eie ngudn thu ngoii ngin sich nhu:
ngudn thu dich vu, ngudn vien trg, ngudn vdn vay,...). Trong tuang lai, cac ngudn thu ngoai ngan sich se ehigm ty trgng ngiy eing Idn, viec quin ly cic ngudn kinh phi niy se cing phite tap, sir dung ngudn vdn nay can thidt phii tinh den hieu qui boat ddng cua nd
3.6 Hodn thien ve cdng tdc kiem tra ki todn
Ddi vdi tdgm tra trong ndi bd, trudc hgt, chil tii khoin ein phii nghign ciiu tim hieu kign thite ca ban vg cdng tic kg toan vi dd t i ngudi kiem tra edng viec cua kg toan dau tign. Viec niy mdt phin giiip lanh dao hieu duge cie ndi dung kg toin trinh biy, tir dd dua ra cae quygt dinh thue hien; mdt phan tao tim ly cho kg toin phii thin trgng, ky tuang va tmng thuc trong cdng viec. Chan chinb cdng tic tu taem tra tai chinh kg toan tai dan vj.
Tuy vio tdii nang eiia don vi ma bd tri bd phan kiem tra kg toan ddc tap, nham dim bao tinb khach quan trong qui trinh kiem tra.
3.7 Tang cu&ng dp dung tin hpc vdo cong tdc ke todn
Cic dcm vi cd thg dang ky vdi ddi tic ed uy tin thilt ke phin mgm rieng cho kg toan theo yeu cau thuc tl cua minh nhung phai phu hgp vdi be thdng quan ly tai chinh va ngan sich hien hanh; dang ky mua bin quyln; ke toin phai nghien eim vi thuc banh nhuan nbuyln cac phin hinh kl toin true tigp trgn phan mlm de sd lieu thdng nhat, ddng bg tir Idiau bach toan ban dau eho dgn lap bio eao tii ehinh; ddng thdi lim trii dir lieu xuygn sudt cie nam.
Thudng xuyen kiem tra cac tinh nang ciia phin mem ke toin hien dang ip dung vdi cac phin mgm hien dai dg cd ke hoaeh nang cip cii tao kip thdi phu hgp, nhim dip ung tdt ban viec eung cap thdng tin phuc vu cho quin ly. •
Tdi Hiu tham khdo
1 B6 Tai chinh (2006) Thong tu so 7l/2006/TT-BTC, ngdy 09/8/2006humgdan thtfc hien Nghi dinh s6 43/2Q06/ND-CP ngay 25/4/2006 cua Chinh phu quy djnh quyen tif chu, tic chiu trach nhi^m thuc hien nhi4m vy, to chuc bo mdy, bien che va tai chinh doi v&i dcm VI sif nghidp cong lap. Ha Noi
2. Thong lu 107/2017/TT-BTC, ngay 10/10/2017 ve hw&ng ddn che dQ ke toan hanh chinh su nghiep.
3 Thong tu 185/2010/TT-BTC vi vifc huang ddn sua dot, bo sung che dg ke loan hanh chinh su nghiep ban hanh kem theo quyit dinh sd 19/2006/QB-BTC ngdy 30/3/2006 cua BQ tru&ng Bo Tdi chinh.
4. S& Lao dQng - Thuang binh va Xa hgi linh Thai Binh, bdo cdo tinh hinh hoat dong hdng nam, giai doan 2017-2018.
5. Trung tdm Chdm soc vd Phuc hSi chuc ndng cho ngu&i tdm thdn. bdo cdo tinh hinh tdi chinh nam 2017-2018.
6 Trung Idm Cong tdc xa hoi vd Bdo trg xa hoi. bdo cdo tinh hinh tdi chinh nam 2017- 2018
7. Trung tdm dfch vif viec ldm. bdo cdo linh hinh tdi chinh ndm 20 J 7-2018.
8 Trung ldm dieu duang ngu&i co cong, bdo cdo tinh hinh tdi chinh ndm 2017-2018
9. Truang Trung cdp nghe cho nguai khuyet tat, bdo cdo tinh hinh tdi chinh nam 2017-2018.
^ c/U ^etodn &^imi torn so thang 4/2020