Nghien ciTU m s doi
U toan Ngan sach Nha nu'dc
va hoat flpng nghiep vu Kho hac Nha nu'dc
C3vThs. Le Tuan Manh*
Ths. T r ^ Thi Anh Hdng*
Tr^n Thj Hdng Cue*
Luat NgSn sach Nh^ nie&c va che do ke toan Ngan sach Nha ntfofc, hoat dqng nghiep vtj KBNN co mdi quan he chat che vai nhau, chiu SI/ chi phoi lan nhau va phij hgp voi cac hoat dong tht/c te phat stnh ctJa Quy NgSn sach Nha nu^c. Luat Ngan sach Nha nuuc la nen tang cho ch4 do ke toan Ngan sach Nha nir&c va hoat dong nghiep VIJ KBNN; dong thai, cac ho^t dong lien quan den hoat dong ki toan duuc quy dinh trong Luat Ngin sach Nha ntmc phai tuan thtj va phtj hgp vai Luat Ke toan noi chung va che do ki toan Ngan sach Nha nu^ va hoat dong nghiep VIJ Kho bac Nha niKrc noi rieng; cung ho trg cho nhau quan ly, diiu hanh Quy Ngan sach Nha ntmc mot each tot nhit va dam bio tinh cdng khai, minh bach nhat.
N
gdn sdch Nhd nude(NSNN) ddng vai ttd vd cung quan trpng khdng chi ddi vdi sy phat trien kinh te nude ta, ma cdn ddi vdi bat ky qudc gia ndo tten the gidi. Vide quan ly va sii dyng sao cho cd hieu qua NSNN la trdch nhiem ciia Chinh phu, cdc td chiic, cac don vi sir dung ngan sach, dac biet Id Kho bac Nha nude (KBNN) vdi nhiem vu lien quan tryc tiep ddn NSNN. Dd Id quan Ij? quy NSNN, td chirc bach toan ke toan NSNN, td chuc lap bdo cdo tdi chinh nha nude tren pham vi toan qudc vd timg dia phuang.
Diing trudc yeu cdu quan ly nha nude ve kinh te ngay cang cao vd phil hgp vdi thdng le qudc te, trong dd dac biet la van de qudn ly NSNN, he thdng van ban phdp ludt vd qudn ly NSNN mdi da ra ddi de thay thd nhung van bdn trudc ddy.
Cu the, Qudc hdi da ban hdnh Luat sd 83/2015/QH13 ngdy 25/6/2015 dap ung yeu cau qudn ly NSNN
ngay cdng hieu qua, ben viing va hien dai. Bd Tai chinh cung da ban hanh Thdng tu 77/2017/TT-BTC n^dy 28/7/2017 hudng ddn che dp ke toan NSNN vd boat ddng nghiep vy KBNN la su dap ling va trien khai dudi gdc dp ke todn cho cac yeu cau mdi ve qudn ly NSNN.
Nhu vdy, che dp ke toan NSNN va boat dgng nghiep vu KBNN da giup KBNN quan ly Quy NSNN mdt each hieu qud tren co sd cua Lu^t NSNN. De hieu rd hon mdi quan he ndy, bdi vidt nay se trinh bdy che do ke toan NSNN vd boat ddng nghiep vy KBNN ttong mdi quan he vdi Ludt NSNN.
Cffsdly thuyet Mpt Id, NSNN
Luat NSNN so 83/2015/QHI3 da dugc Qudc hgi khda XIII, ky hop thii 9 thdng qua ngay 25/6/2015. Ddy la dao ludt quan trpng tao budc ngoat mdi trong quan lyNSNN theo hdnh lang phdp
Nhdn: 23/10/2019 Bien tgp- 10/11/2019 Duyet ddng: 15/11/2019 ly mdi ddy dii vd ddng bd ban, phu hgp vdi tinh hinh thyc td hien nay, xu hudng hdi nhdp qudc te, gdp phdn quan trpng vdo tien trinh cai each tai chinh cdng theo hudng hien dai.
Di6u 4, Ludt NSNN quy dinh:
"NSNN Id todn bd cdc khodn thu, chi ciia Nha nude dugc dy todn vd thyc bien trong mpt khoang thdi gian nhat dinh do co quan nhd nude cd tham quyen quydt dinh dd bdo ddm thyc hipn cdc chicc nang, nhiem vu ciia Nha nude".
Ludt NSNN Id ca chg tai chinh cua iinh vyc cdng, co che tai chinh ndy dua ra nhimg quy djnh mang tinh phap quy ciia Nha nude ddi vdi boat ddng tdi chinh ciia mot don vj Nha nude nham bao dam cho boat ddng tdi chinh cua mdt dan vi lanh manh, hieu qua, cdng bang, phan anh trung thyc tinh hinh tdi chinh theo phdp luat cua Nha nude,Co che tai chinh de cap den cdc ndi dung chii ydu sau: ngudn vdn va sii dung vdn, vay vd ttd ng cdc khodn vay, tai san vd qudn ly, sir dung tdi sdn cdng.
Hai Id, KS todn NSNN vd hogt dpng nghiep vg KBNN
Che dd kd todn Id nhiing quy dinh mang tinh nguyen tac, muc thudc va nhdt qudn vd cdc phucmg phap ke todn dp dung cho vide lap bdo cao tai chinh, nham dua ra su danh gia ve tinh trung thyc, khdi
* Tru&ng Cao d^ng Kinh te- TAi chinh Vinh Long
^gp chi. ^e todn (&^Kiem todn so thdng 11/2019 [ Q
Nghifin ciHU trao ddi quat ve thuc ttang tdi chinh vd tinh hinh boat ddng cua don vi.
Che dp ke toan dd cap den cac ndi dung sau: dinh nghta, nguyen tac, danh gia, phuang phdp ke todn, thuyet minh va trinh bay bao cao tdi chinh.
Chd do kd toan NSNN dugc Bd Tdi chmh ban hanh theo Thdng ttr sd 77/2017/TT-BTC ngdy 28/7/2017 la budc hodn thien ban nua vd chd dd kl toan NSNN va boat dpng nghiep vy KBNN sau khi nganh tdi chinh ttien khai, van hdnh thdnh cdng He thdng thdng tin qudn ly ngan sdch vd nghiep vu kho bac (TABMIS).
Didu 5, Thdng ttr 77/2017/TT- BTC quy dinh. "Kd toan NSNN va boat dpng nghiep vu KBNN la vi^c thu thdp, xir ly, kidm tra, gidm sdt, phdn tich va cung cap thdng tin mpt each kip thdi, day du, chinh xdc, trung thyc, lien tuc vd cd he thdng ve tinh hinh phdn bd dy toan kinh phi NSNN; tinh hinh thu, chi NSNN; tinh hinh vay va ttd ng vay ciia NSNN; cac loai tdi sdn cua nha nude do KBNN dang qudn ly vd cac boat ddng nghiep vu KBNN".
Che d$ ke toan NSNN va hoat dpng nghiep vi^ KBNN trong moi quan he vol LuSt NSNN
Nhung diem tirffng dong Thu nhat, Luat NSNN va che do ke todn NSNN vd hoat dong nghiep vw KBNN phii hap vai cdc hogt dQng thirc te phdt sinh cda Quy NSNN
Hoat dpng cua Quy NSNN bao gdm hai boat ddng chinh Id thu NSNN va chi NSNN. Nhimg boat ddng vd ddc diem ciia Quy se Id can cii de Qudc hpi ban hanh Luat NSNN va Bp Tai chinh ban hdnh chd dp kd toan NSNN vd boat ddng nghiep vu KBNN phdi phii hpp. Ro rdng, ttong Luat NSNN vd che dp ke toan NSNN va boat ddng nghiep vu kho bac ddu cd de cap den nhiing van de lien quan ddn boat dgng ciia Quy NSNN. Cu the nhu sau: Theo Didu 5, Lu^t NSNN83/2015/QH13, quy dinh vk
m
pham vi NSNN bao gdm thu, chi NSNN; bpi chi NSNN va tdng muc vay cua NSNN;Didu 4 cua Thdng ttr 77/2017/TT-BTC, quy djnh ve ddi tugng cua ke todn NSNN va boat ddng nghiep vu KBNN cung dugc de cap den cdc khodn thu, chi NSNN theo cdc cdp ngdn sdch, cac khoan thu, chi cac quy tai chinh khdc ciia Nha nude; cdc khoan vay va tinh hinh ttd ng vay ciia NSNN;
cdc khodn ket du NSNN cac cap;
Thu hai. che do ke todn NSNN duac ban hdnh tren ca sa cua Luat NSNN
Ludt NSNN Id mpt ttong nhiing can cu, ndn tang 6k ban hanh che dd ke toan NSNN va boat dpng nghiep vu KBNN. Mgi quy dinh ttong che do ke toan NSNN vd boat ddng nghiep vu KBNN phdi tuan thu Luat NSNN. Ndi each khac, Ludt NSNN nhu Id khung phdp ly, de tic dd Bd Tdi chinh ban hanh thdng tu hudng dan che dp kd toan NSNN (bang 1).
Thie ba, cdc hogt dong ke lodn duac quy dinh trong Lugt NSNN phdi tudn thd vd phu hap v&i Lugt Ke lodn noi chung vd che do ke todn NSNN vd hogt dpng nghiep vti KBNN not rieng
Ludt NSNN Id mpt ttong nhiing can cii de xay dung che do kd todn NSNN vd boat dpng nghiep vy KBNN, ma chd dp kd todn ndy cdn chiu su chi phdi ciia Ludt Kd toan.
Ben canh dd, nhirng quy dinh ttong Ludt NSNN chi chi phoi cdc boat dpng cua Quy NSNN, cdn nhiing boat ddng trong linh vuc ke toan phdi chiu sy chi phdi cua Ludt Kd toan. Vi vay, nhung boat dpng vd ke toan dugc d6 cap ttong Ludt NSNN phai tuan theo nhiing quy dinh ciia Luat Kg todn ndi chung va che do ke toan NSNN va boat ddng nghiep vu KBNN ndi rieng da dugc quy dinh cu thd ttong Luat NSNN nhu sau:
- Dieu 13. Kd todn, quyet todn thu, chi NSNN:
"2. Cdc khoan thu, cbi ciia NSNN phdi dugc bach toan ke
sothmg 11/2019
todn, quj-dt toan day du, kjp thdi, dimg che dO-
3. Ke todn vd tjuyet toan NSNN dugc thyc hipn thong nhdt theo che do ke toan nha nude, myc luc NSNN va quy dinh cua Luat nay."
- Didu 32. Nhipm vu, quy^n h p cua don vi dy todn ngdn sach:
"4. Chdp hanh diing quy dinh ciia phdp lu§t vd kd toan, thong ke;
bdo cao, quyet todn ngan sdch va cdng khai ngdn sach theo quy dinh ciia phdp luat; duypt quyet todn ddi vdi cac don vi du toan cap dudi."
- Didu 34. Quydn ban, nghia vy ciia CO quan, td chiic, dan vi, ca nhan cd lien quan den NSNN:
"3. Chap hanh diing quy dinh cua phdp ludt ve kd todn, thdng ke va cdng khai ngdn sach".
- Dieu 63. Ke toan, quySt toan NSNN:
" 1 . Cdc CO quan, to chitc, don vi, ca nhdn cd lien quan den thu, chi NSNN phdi td chitc hach todn k6 todn, bdo cdo vd quyet todn NSNN theo dung che dp ke todn nhd nude va quy dinh ciia Luat nay.
2. Co quan tai chinh cd quyen tam dinh chi chi ngan sach cita cac ca quan, td chicc, dan vi dy toan ngdn sdch ciing cdp khdng chdp hanh dimg che dp bdo cao k6 todn, quyet todn, bdo cao tai chinh khac va chiu ttach nhiem ve quyet dinh ciia minh.
3. KBNN td chiic hach toan \k todn NSNN; tdng hgp sd li?u thu, chi NSNN, bdo cao co quan tai chinh ciing cdp, cdc ca quan cd lien quan theo chd do quy dinh."
77iif tu, che do ke todn NSNN vd hogt dong nghiep vg KBNN ddm bdo cung cdp day dii, lap thai cdc thong tin theo yeu cdu nhdm chdp hdnh dung nhihtg quy dinh trong Lugt NSNN
Yeu cdu ciia ke todn Id phdi chinh xac, trung thuc, khdch quan, kip thdi, ddy du va ro rang, dl hiiu, dd so sanh, ddi chieu. Vi vay, thdng qua ho^t dOng kd todn NSNN giup cho chiing ta thyc hien diing
Nghifin cihi trao ddi nguyen tdc qudn ly NSNN (Khoan
2, Didu 8, Ludt NSNN sd 83/2015/QH13 quy dinh "Toan bp cac khoan thu, chi ngdn sdch phdi dugc du todn, tdng hgp ddy dii vdo NSNN"); cdng khai NSNN kip thdi, dung thdi gian quy dinh tai Didu 15 cua Ludt NSNN vd ddm bao diing yeu cdu ciia Luat NSNN (Khodn 1, Digu 65, Luat NSNN so 83/2015/QH13 quy dinh: "Sd lieu quyet todn NSNN phai chinh xdc, trung thyc, day dii").
Nhitng diem khdc bift Luat NSNN gdm cua ITnh vyc cdng, CO che tai chinh la nhiing quy dinh mang tinh phdp quy ddi vdi boat ddng tai chinh nha nude, bao hdm cac boat ddng ciia Quy NSNN. Cdn chd dp ke todn NSNN vd hoat dpng nghiep vu KBNN giup KBNN qudn ly quy NSNN mdt each cd hieu qud, nen chi de cap den cdng tdc ke todn lien quan den Quy NSNN, nen pham vi dugc dg cap trong Ludt NSNN se rpng ban vd cd nhieu van dg lign quan dgn ca che boat ddng cua Quy NSNN. Cu the, pham vi chi phdi ciia Ludt NSNN cd dg cap them vdn dg bpi chi va tdng miic vay cua NSNN. Ludt Cling dd cap chi tiet hem cdc quy dinh ve nguygn tac cdn ddi ngan sdch, nguyen tdc phdn cdp qudn ly ngudn thu - nhiem vy chi va quan he giira cdc cap ngdn sach, quy dinh vg du phdng NSNN, quy dinh ve quy dy trii tai chinh, digu kien thuc hien thu - chi NSNN, quy dinh ve cdng khai NSNN, quy dinh ve ngudn thu, nhiem vu chi ciia ngan sdch cac cdp, quy dinh ve lap dy todn NSNN.
Che dp ke toan NSNN vd boat ddng nghiep vu KBNN quy dinh chi tidt ve cdng tdc kd todn. Can cii tten Ludt NSNN, Thdng tu 77/20 n/TT-BTC quy dinh chd dp kg todn NSNN vd boat ddng nghidp vy KBNN cu thd hda cdc quy djnh hen quan ddn cdng tdc ke todn, quy dinh chi tidt vide tao chiing tir kd todn, td hgp tdi khoan kd todn, sd kg toan, bdo cdo tdi chinh va bdo
Bang 1
LujI NSNN so 8 3 ; 2 0 I S ; Q H 1 3 Dieu 13. Ke toAa, quyit loan (hu, cbi NSNN
I. Thu, chi NSNN ditgc h^ch toan b ^ g Dong Vi^i Nam Truong hgp cac khoan thu, chi NSNN bang ngo^i l? thi dircc quy doi ra Dong Vi|t Nam theo t>' gia hach loan do co quan co tham quyen quy dinh de hach loan thu, chi NSNN fai thai di§m phat sinh
Dieu 13. Ke l o i n , quyet toan thu, chi NSNN
2. Cic khoan thu, chi cua NSNN phai diroc h ^ h loan ke loan, quylt toan day du, kip thdi. diing che dg.
Di^u 13. Kt todn, quy£t toAn thu, chi NSNN
3 Ke toin v^ quyet toan NSNN dirgrc Ikac hien ihong nlidl theo clie dq lie lodn nha nirac. mi^c luc NSNN vi quy d|nh cua Luat
Dieu 14. Nam ngSn sdch Nam ngan sdch bai ddu lie ngdy 01 ihdng 01 vd Icei ihuc vao ngdy 31 thdng 12 ndm diiong tick
Di^u 66. Duy^t quyet todn NSNN I. Vi?c \H duy^t quyet loan nam dui?c ihirc hi?n theo cSc n^i dung sau d) Cdc cftwTjg lu lliu. chi phdi hap phdp. so lifu Irong so ke lodn vd bdo cdo quyel lodn phdi kitdp vdi chung tic vd khap vai so lieu cua KBNN
Thong tir 77y20nrrT-BTC Dieu 9. Don vi (joh Irong ke
1. Don vi ti^n !e su d\ing trong ke toan la dong Vift Nam tky hi^u qu6c gia la "d", ky hieu qu5c t^ la
"VND"). K8 toSn ngoai te phai ghi theo nguyen I?
va quy doi ra dong Viei Nam theo ty gid hfich loSn ngoai (e do Bp Tai chinh quy dinh tai thai diem h?ch
Dieu 7. Nhiem vy eua ke lodo NSNN va ho^t fl^ng nghiep vu KBNN
i. Thu thip, ghi chSp, xii 1^ va quan ly dB li?u t^p trung trong toan h | ihong ve linh hinh quan 1^, phan b6 d^i loan chi ngSn sdch cac cap; Tinh hinh th^K:
hi?n ihu, chi NSNN cac cap; Cac khoan vay va tinh hinh tra np vay cua NSNN; Cac !o?i tiii san do KBNN quan ly v& cdc hoat dpng nghi?p vy KBNN 3. Chip hinh chi dO bdo cao tai chinh, bio d o quan trj theo quy djnh; Cung cap day du, kjp thW, cliinh xac cIc s6 li^u, thSng tm ke toln can thiet, theo yeu ciu v6 vi?c khai thdc thong tm, co sc dd li^u k l toan tren TABMIS theo phan quyin v l quy djnh khai thic dii tigu, trao doi, cung cap thong lin giiia cdc don vl trong nganh Tli chinh v6i cIc don vi lien quan theo guy dinh, Dim hlo cung c^p kjp thai thSng tm ke toln phyc vy vi?c quin ly, dieu hdnh, quy^t toan NSNN, cong tac quin ly no vd dilu hanh cac hoat dpng nghidp vy ciia cIc co quan tdi chinh
hpthdngKBNN
Dieu 33. MS n$i dung kinh te (Ma myc, lieu mgc) / Nguyen tac h(ich lodn ma noi dung kmh le a) Ma npi dung kinh te dimg d l hach todn chi t i ^ cho ma tii khoin k l lodn d l phdn dnh cdc khodn Ihu, chi NSNN iheo ngi dung hnh te quy dinh trong Muc luc NSNN hien hdnh.
e i l u l l . K J ' k t
I. Ky kl loin NSNN v l hogl d^ng nghi|p vy KBNN gom K^ ke toln thing v l k^ kl toan ndm b) Ky ki todn ndm (men dg ke todn) la khodng thai gian duac tinh lie ngdy 01/01 din het ngdy 31/12 (duang lich).
Dieu 64. D6i chilu th^ng nhat so li^u 1. D6i chilu vol CO quan Tii chinh, Thul, Hdi quan 2. Ddi chieu vai dan v; cd giao dich vdi KBNN 3. Doi chilu vai ngan hing
cdo qudn tri, quyet todn boat ddng nghiep vu KBNN, td chuc bd may kd todn vd td chiic cdng tac ke toan nhd nude.
Bdn canh dd, che dp ke toan nay cdn chiu sy cbi phdi cua cac van ban quy dinh lien quan dgn ke toan nhu cac chudn myc ke todn, Ludt Ke toan.
4. Ket luan
Tdm lai, du cd mot sd diem khdc quy dinh trong timg van ban, song Ludt NSNN va chd dp ke toan NSNN vd boat ddng nghidp vu
KBNN vdn dam bdo tinh thdng nhat, cung hd trg cho nhau qudn ly, dieu hanh Quy NSNN mdt each tdt nhdt va dam bdo tinh cdng khai, minh bach.D
Tdi lieu tham khdo
1 Ludi NSNN s6 83/2015/QHl 3 2 Ludt Ki loan so 88/20IS/QH13 3 Nghi dmh so 174/2016/ND-CP ngdy 30/12/2016 cua Chinh Phu quy
4. Thong lusS 77/2017/TT-BTC ngay 28/07/20! 7 cua Bo Tai chinh
'%p chi Wetodn &Wsm todn so thdng 11/2019
