Nghien ciiu irao I<l
Nang cao hieu qua quan ly tai chinh tai cac dtfn vl trirc thupc Bp Tham mini Quan khu 1
< ~ ^ Ha Ngir Ngoc*
TS. Tran Thi Nhung*'
Tdi chinh qudn doi Id bo phdn cda tdi chinh Nhd nirac, vi vdy.
ca che qudn ly tdi chinh qudn dm phdi phii hop vdi ca che qudn ly tdi chinh cua Nhd nuac vd dac thu nhiem vu quoc phong.
Cong tdc tdi chinh qudn dot duac van hdnh trong ca che phd hap se huy dong duac mpi nguon luc, ndng cao hieu qud qudn iy, sic difng Ngdn sdch Nhd nuac, gop phdn cdi thien dai song bg doi, tdng cuang tiem luc quoc phong vd sue manh chien ddu cua qudn dpi trong tinh hinh moi.
Bdi viet nhdm ddnh gid thuc trang cong tdc Idem tra chi Ngdn sdch, lie do de xudt gidi phdp nhdm lang cuang cong tdc kiim tra hoat dong chi Ngdn sdch nhdm ndng cao hiiu qud qudn ly tdi chinh tai cdc dcm vi tnfc thupc 86 Tham mint Qudn khuL
Tir khda. Kiim tra tdi chinh; chi ngdn sdch
Cdng tac ki€m tra hoat dong chi ngan sach tai don vi quan doi Kigm tra chi Ngan saeh (NS) trong cac dan vi quan dpi la mot trong nhiing ndi dung quan trong cua quan ly Ngan sach Nha nude (NSNN), nham dam bao sii dung diing myc dich, tigt kiem, cd hieu qua tign ciia Nha nude, dam bao hoan thanh cac nhiem vu eiia don vi. Tat ca cac khoan ehi ciia NSNN phai duac kiem tra trudc, trong va sau qua trinh cap phat, cbi tigu, thanh quygt toan,
Kiem tra chi NS la kiem tra bang ddng tien trong qua trinh cap phat va sir dung kinh phi nham mue dieh duy tri va tang cudng phap luat Nha nude, trat tu edng tac va ky Iuat tai chinh quan doi;
phan phdi sii dung ed hieu qua va tiet kiem ngudn vdn, kinh phi, vat tu, tai san va khai thac triet dg cac tigm nang san cd; bao ve cac tai san
Nhan: 18/7/2019 Bien tap: 22/7/2019 Duyet aang: 25/7/2019
+ Kiem tra tinh hinh khai thac tigm nang, tao ngudn thu trong don vi, trich lap va sii dung quy von dan vi;
+ Kiem tra cap phat, thanh toan tai chinh;
+ Kigm tra td chiic bd may tai chinh ke toan,
+ Kigm tra viec thyc hien ban giao tai chinh.
Thyc trang cong tac Idem tra hoat dong chi ngan sach t^i cac don vi true thuoc B6 Tham mrni quan khu 1
Cdng tac kigm tra hoat ddng chi NS tai Ban Tai chinh Bg Tham muu quan khu 1 (BTM - QK 1) duae thuc hien thudng xuygn tir ban than cac dan vi tu kiem tra, tir Ban Tai chinh, tii Phdng Tai chinh.
Trong do, cac dan vi thudng xuyen tien hanh kigm tra va hgp cdng khai tai chinh dgu vao mdi thang, quy va nam. Ban Tai chinh tien hanh kigm tra sd lieu trgn bao cao ciia quan ddi; hoan thien ca che tai chinh tai cae dcm vi gui len vao quan ly tai chinh quan ddi.
Ndi dung Kigm tra chi NS bao gdm:
+ Kigm tra lap, chip hanh, kg toan va quyet toan du toan NS;
+ Kigm tra viec dam bao, quan ly va sii dyng vat tu, tin san, tien vdn, kinh phi;
cudi moi thang, quy va kigm tra tong thg toan bo chiing tir, sd saeh, bao cao ciia timg dan vi theo kg hoach kigm tra tai chinh nam.
Phdng Tai chinh kigm tra tinh hinh thirc hien quan ly tai chinh tai Ban Tai chinh va cac dan vi true thuoc vao dku nam (bang 1, trang 58).
' Ban Tai chinh - Bo Tham mUu- Qu&n khu 1
** Dai hpc Kinh te va Quan tn kinh tloanh
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Nghien ciiU trao odi
Cdng tae kidm tra tai chinh tai BTM-QKl duac thuc hien theo tiing thang va tung nam (mdi nam mpt lin vao thang 07 dgn thang 09 hang nam).
Kigm tra hang thang: Hang thang tli ngay 01 dgn 05, tai ehmh tu 19 don vi tryc thudc tien hanh khda sd lap Bang can ddi ke toan giii len Ban Tai chinh. Ban Tai ehinh tidn hanh kigm tra, ddi chigu con sd chi ciia timg dan vi khdp vdi khoan duyet chi tir du toan, neu cd su sai lech thi dg nghi dieu chinh khdp vao thang sau.
Kigm tra hang nam tai Ban Tai chinh BTM - QK 1: Cdng tac kiem tra tai chinh nam ndi chung, kiem tra chi NS tai Ban Tai chinh BTM- QKl dupc thuc hien can cii trdn digu lg cdng tac Tai chinh Quan dpi nhan dan Viet Nam; Quy chg lanh dao cua Dang uy Bo Tham mim Quan khu ddi vdi cdng tac tai chinh nam hien tai va nhiing nam tiep theo; Ke hoach kidm tra tai chinh ciia Phdng Tai chinh Quan khu da dupc Tu lenh Quan khu phe duy?t. Quy trinh kigm tra tai chinh nam dupc thuc hi?n nhu sau:
(Hinh 1).
a. Ke hoach kiem tra tdi chinh ndm (bang 2, trang 59).
b. Kel qud kiem tra tdi chinh ndm
- Kgt qua dat duac:
Cdng tac tai chinh ludn dupc su quan tam, lanh dao, chi dao kip thai ciia Dang uy, Chi huy cae don vi.
Tai chinh dcm vi da tham muu cho Dang uy, Chi huy cac don vi trong cdng tae lanh dao, chi dao dieu hanh quan ly NS, thuc hanh tigt kiem, chdng tham d, that thoat vat tu, tai san do dan vi quan ly.
Kinh phi Qudc phdng thudng xuyen, kinh phi nha nude giao, kinh phi BHXH dupc thuc hien theo du toan NS, chi va quyet toan theo chg do, quan sd thuc tg ciia don vi.
Chi NS cac dan vi chip hanh nghigm chi tigu NS, ehi ca ban diing npi dung du toan NS dupc giao. Hgt quy chi tigu eac dan vj deu bao cao quygt toan kinh phi.
MSu bieu bao cao quygt toan NS nam day dii, diing quy dinh, cd phan tieh danh gia hieu qua sir dyng NS nam.
Tai chinh cac dan vi da tich cue bam sat moi chi thi cua cdp trdn va eae ca quan ehiic nang cd lien quan nen eong tac dam bao day du, dap ling dupc ygu cau nhiem vu cua don Vl. Tien luong, phy cip, trp cap, tign an va cac khoan tra ckp khac duac bao dam trong thang, theo dung chg do tieu chuan, diing ddi tupng duac hudng.
Tai chinh va quan ly cac dcm vi md day dii he thdng sd kg toan theo Quygt dinh sd 709/QD-CTC ngay 11/3/2015 ctia Cue trudng Cue Tai chinh, thu tye md sd dung quy dinh.
Cac dan vi thuc hi?n thu, npp BHXH-BHYT va cac khoan thu nop khac day du dung quy a\vh.
Chi va quygt toan Bao hiem xa hpi, bao higm than nhan ca ban diing chg dd hign hanh.
Trong nam ca ban cac dan vi da md he thdng sd theo doi hach toan eae ngudn thu chi, tich cue day manh tang gia, chan nuoi tao ngudn thu de phuc vu cac nhu cau chi cho ngay Id tgt, nang cao ddi sdng tmh thin ciia bd dpi.
Cac dan vi da quan triet tdt cac chg dp, tigu ehuan va cac van ban mdi ban hanh dgn can bd, chien sy, ndn khdng eo hi?n tugng khigu kien hoae thdc mic vg chg dp tigu chuSn.
- Han chg:
Ben eanh nhirng thanh tuu chxmg trong edng tac tai chinh tai cac don vi, kSt qua kigm tra hang nam eiing phat hien ra nhiing sai pham, han ehe trong cong tac tai chinh tai c^c dcm vi nhu sau:
Bang 1. So lUtft ki^m tra tai chfnh tai Ban Tai chinh BTM QKl nam 2016-2018 (DVT: Li/at) Dffn VI thirc
hien ki^m tra T,.donvi Ban Ta, chinh Phong Tai chinh
Nam 2016 Thing
12 12
Quy 4 4
Nam 1 1 1
Ndm 2017 Thing
12 12
Quy 4 4
Nam 1 1 1
Nam 2018 Thing
12 12
Qu;^
4 4
NSm 1 1
'
Hinh 1. Quy trinh kiem tra tai chinh nam tai Bo Tham miiu Quan Ithu 1 PHONG TAI CHINH INH QKl L...
Lap kl hoach Kiem tra
;
Thvc hien kilm tra
Phin hdi Cac dan vi !••
• •
Banh gia felt qna
(Ngudn.- Ban Tdi chinh - BTM- Qt:i)
.'!„/,
( Jie'l ; %' .'JOmti, i«a iem wari. Ac Uui/Hn J/2(H9Ngbien cilU trao ddi
+ Nam 2016:
Loi ve thieu chung tir: 05 dan vi.
Ldi ve ghi sai sd lieu trong sd sach: 02 dan vi.
Ldi sai bigu mau bao cao, sii
Ldi ve ghi sai sd lieu trong sd sach: 01 dan vi.
Ldi sai bieu mau bao cao, sii dung bigu mau cu, khdng diing quy dinh: 01 dan vi.
Ldi sii dung tidn mat trong dyng bieu mau eii, khong diing quy thanh toan khdng diing quy dinh:
dinh: 04 dan vi.
Ldi sii dung tidn mat trong thanh toan khdng dung quy dinh:
05 dan vi.
+ Nam 2017:
Loi ve thigu chiing tir: 03 dan vi.
Ldi ve ghi sai sd lieu trong sd sach: 01 dan vi.
Ldi sai bidu mau bao cao, sii dyng bigu mlu cii, khdng diing quy djnh: 02 dan vi.
Loi sir dyng tign mat trong thanh toan khdng dung quy djnh:
02 don vi + Nam 2018:
Ldi vg thigu chiing tii: 02 dan vi.
01 dan vi
Nhu v|y, qua kgt qua thdng kg tir bao cao kigm tra tai chinh tai Ban Tai ehinh BTM-QKl cho thay, sd lupng dcm vi mSe cac loi trong cdng tae kg toan tai chinh giam din theo cac nam, dieu nay cho thay cdng tac q u ^ ly tai chinh tai Ban Tai chinh Bp Tham mim quan khu 1 tdt ban qua eae nam.
Danh gia cdng tac kiem tra chi NS qudc phdng thdng qua sd lieu dieu tra sa cip. (Bang 3, trang 60).
Qua bang 3 cho thay, cac npi dung cdng tae thanh tra, kidm tra dgu dupc danh gia tir miic viia den miic tdt. Hoat ddng kidm tra tii eae dan vi, tir cac dan vi cap trgn chi
dupc danh gia d rniic viia, guyen nhan la do ndi dung kidm tra theo thang, theo quy chi danh gia d npi dung bang can ddi va bao cao quygt toan, chua bao quat hgt duac tinh hinh tai chinh ciia timg don vi, ndi dung kigm tra chua toan dien.
Chinh vi vay, tai cae cudc kidm tra tir phia Phdng Tai chinh da phat hien ra mdt sd sai pham trong cdng tac thuc hi?n chg dp chi tien mat, cdng tae thiic hien chg dp chiing tu, sd sach, bao cao tai chinh. Nhung nhin chung, sau cae cudc kigm tra cac dcm vi dgu cd dau hieu thuc hien tdt hem cdng tac tai chinh.
Nhu vay, cdng tac Kigm tra chi NS con han ehe bdi npi dung va sd lupt thanh kidm tra. Nguyen nhan ban chg la do: Npi dung thanh kigm tra theo thang, theo quy chi danh gia d bang can ddi va bao eao quygf toan, chua bao quat hgt dupc tinh hinh tai chinh cua timg dcm vi, ndi dung kigm tra chua toan dien.
g 2. K I tioach kiem tra tai chinh nam 2016-2018 Ban Tai chinh BTM QKl Chi Heu
Mac dich
Yeu cau
Noi dang
Thanh phan kiem tra
Nam 2016 Nam loan dien ve cong tac dam bao va quan ly tai chinh nam 2015 va 06 thing dku nam 2016 cua cac dau moi dan vi BTM quan khu.
Chuan bi tot mm mat phuc vu cho Phong Tai chinh Quan khu kiem tra trong ihang 9/2016.
Nam 2017 Nam toan dien ve cong tac dam bao va quan ly tai chinh nam 2016 va 06 ihang dau nam 2017 cua cac dau moi don vi BTM quan khu Chuan bi tot moi mat phuc vu cho Phong Tai chinh Quan khu kiem ira trong thang 9/2017 va Ktem toan Nha nuac kiem tra nam 2018
Nam 2018 Nam toan dien ve cong tac dam bao va quan ly tai chinh nam 2017 va 06thangdaunam2018 ciia cac dau moi don vi BTM quan khu Chuan bj tot moi mai phuc vu cho Phong Tai chinh Quan khu kiem tra trong thang 9/2018.
Doi vm Ban Tai chinh: Lam lot cong tac chuan bi, hiep dong chat che voi cac don vi co so duoc kiem tra, bao dam di lai an toan tuyet doi, tiel kiem va dat ket qua cao.
Doi vol cac don vi. Chuan bi diy dii cac loai so sach, chiina tii theo veu cau cua doan kiem tra.
Cac don VI cung cap day dii cac diu so sach, chihig tir cua nhan vien tai chinh va quan ly tii thang 07/2015 d^n thang 6/2016 Neu nhihig de xuat, kien nghi neu CO.
Cac don vi bao cao tinh hinh thu, chl quy von don vi
Cac dtm vi cung cap day dti cac dau so sach, chimg tir ciia nhan vien tai chinh va quan ly tir thang 07/2016 den ihang 6/2017. Neu nhirng de xual, kien nghi neu co Cac don vi bao cao tinh hinh thu, chi qu? von dcm vi
Cac don vi cung cap day dii cac dau so sach, chiing tir ciia nhan vien tai chinh va quan ly hi ihang 07/2017 din thang 6/2018. Neu nhung de xuat, kien nghi neu co Cac don vj bao cao tinh hinh thu, chi quy von don vi Tnrong ban Tai chinh - Tnrcmg doan
N h ^ \ien k^ toan - Thanh vien Nhan vien lai chinh - Thanh \ien
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(NgiiSii: Ban Til chinh - BTM- QKl) lu.'M'fsdn V .'JOjm torn io timruf 7/J0J9 | j 2 j j
Nghien cihi trao floi
Giai ph^p tang cirong cong tac kilm tra hoat dong chi ngSn sach nham nang cao hieu qua quan ly tai chinh tai cac don vi tryc thupc BTM-QKl
Kigm tra tai chinh la nhirng boat dpng quan trpng trong cdng tac day manh hieu qua quan Iy tai chinh quan dpi, day la nhiem vu thudng xuygn, can chii ddng phdi hgp chat che va cd kg hoach phii hpp, kgt hpp tbdng nhat trgn dudi vg npi dung, phuang phap, quan triet lam theo ehi dao ciia BQP, tang cudng kiem tra nhirng noi dung trpng digm. Ddng thdi song song thuc hien cae giai phap eu the:
Mot la, day manh cdng tae tuyen truyen, phd bien cho cac cap, cac nganh, nhat la dpi ngu can bd chu tri ca quan, don vi trong toan quan ve muc tieu, ygu eau, npi dung ddi mdi cdng cu quan ly tai chinh quan dpi. Chii trpng cdng tac dinh hudng tu tudng tao su ddng thuan trong qua trinh trien khai, thuc hien cdng cu quan ly tai chinh mdi. Phd bign, quan triet cho cap uy, chi huy cac dan vi, dan vi nhan thiic ro trach nhiem cua minh ve lanh dao, cbi dao, kigm tra, giam sat cac ca quan, don vj thudc quydn thuc hien dimg quy trinh lap du toan, chap hanh va quygt toan NS,
Hai Id, lam tdt cdng tae nghign ciiu, xay dung cac van ban quy djnh, hudng dan ve cdng cu quan ly tai chinh mdi, bao dam tinh ddng bp, kha thi, eo Id trinh phii
B^ng 3. Danh gia c6ng tac kiem tra chi NS
hop. Ddi vdi viec hoan thien cac dinh miic lam ca sd lap va phan bd du toan NS, day la van dg phiic tap, pham vi rdng, can cd thdi gian dg nghign ciiu, xay dung phii hap vdi dac thil cua timg nganh, tCmg ITnh vuc, nen ygu cau eae nganh nghiep vu phai tien hanh ra soat ky ludng, xac dinh 16 trinh cu thg va phdi hpp chat che vdi cac ca quan lien quan trong qua trinh nghign ciiu, xay dung
Ba la, tang cudng cdng tac quy hoach, dao tao, bdi dudng nang cao trinh dp nghiep vu cho dpi ngu can bp lam edng tac tai chinh va nghiep vu cac cap, ciing nhu nang cao trinh do quan ly tai chinh cho can bp lanh dao, chi huy. Trudc mat, can td cbiic tap huan vg ca chg mdi cho cac dan vi trong toan quan, nhat la can bd d ca quan nghiep v\i va ca quan tai chinh cac cap, dg lanh dao, chi huy, can bd tai chinh cac CO quan xac dinh ro nhiem vu, quyen han ciia minh, phdi hpp chat che va thuc hien nghiem quy trinh lap du toan, chap hanh va quygt toan NS. Ddng thdi, thudng xuyen cap nhat, dua noi dung cdng cu quan ly tai chinh mdi vao chuong trinh giang day tai cac hpc vien, nha tnrdng trong quan dpi phii hpp vdi timg ddi tuong dao tao, sat vdi thuc tien.
Bon Id, kgt hop cac bien phap, cdng cu thanb tra, kiem tra, kigm toan ddi vdi viec trien khai thuc hien cdng eu quan ly tai chinh mdi d tat ca cac ca quan, dcm vi, DN.
qu6c phong thong qua sii lieu di6u tra stf cap
Ddi vdi nhimg sai pham, pbai kif^
quyet chin chinh, xir ly kip thai.
Ddi vdi cac dan vi gap khd khan, vudng mic trong td chiic thuc hien hoac khdng thue hien duac thi phai lam rd nguyen nhan, xac dmh trach nhi?m ciia tap thg, ca nhan co hen quan, xem xet, xu ly theo quy dinh.
Ndm id, tang cudng dao tao, phd bidn kign thirc tin hoc cho can bp, nhan vien dg nim bit, sit dung thanh thao, khai thae cac phan mdm ling dung dupc cai dat thdng nhat trong toan nganh dg phyc vu tot hem cae yeu ciu quan ly ddi vdi tit ea cac ngudn NS va boat dpng NS. Tang cudng dao tao cac bac hpc chuyen mdn tai chinh ddn cao hpc theo kg hoach, hoan thien td chiic bien chg nganh tai chinh quan dpi theo ehu truang va cbi dao ciia QUTW, thu trudng BQP, tang cudng ren luyen pham chat dao due can bd tai chinh dap ung ygu cau nhiem vu.
Nhu vay, nham tang cudng cdng tac kigm tra boat ddng chi NS nham nang cao hieu qua quan ly tai chinb tai cac don vi true thupc BTM- QKl can phai thuc hien nhigu giai phap dan xen, ket hpp, trong dd can phai hoan thien ve nang luc con ngudi, cdng cu hd tra va cd su ket hpfp giiia cac cap, ban, nganh trong dcm vi.D
TT 1 2 3 4
Npi DUNG Bon VI ihifong xuyen thirc hiin cong tac tij kiem Ira lai chinh Don VI cap tren thuang xuyen tir kiem tra tai chmh OoTi vi thyc hien chap hanh tot y kien tif cSc cuoc kiem tra tai chinh Cong tac kiem tra thuc sir phat huv hieu Qua
sr*
2,66 3,00 3,44 3,69
K i t qua danh gia ND duoc QL dat ND duoc QL dai ND dtfoc QL d?l o
mifc kha NDduCTcQLd^lcr
Tai li^u tham khao
t Dmng Bang Ctimh (2009). Oiiin ly tai cMnii cong. Wxe Tai ctiinti.
2. Dang tiy quan su Unit Thai t^guyen (2015). Ouy ens so 02-OCIBUas re lanh tiao cia Bing iiy quan s i ; linh Soi mi cong lic lai cliinh nhiem k) 2015-2020 nqay 0911212015.
3. Phong Tii chinh quan Ithu 1 (2019) Huong dan so 38IHD-PTC ngay 04101/2019 'i viae quyk (Nguon: Kel qud dieu tra sa cdp ciia tdc gid)
cua Phong Tai chinh Quan khu loin HS nam 2018 m vOi don vi quiojn'' ngliief). Thii Nguyen.
cl„-.-Xe:hn ', /(inn AB'//idii^ J/JaJ9
