KE TOAN-KIEM TOAN
THlJC TRANG TO CHlfC KE TOAN TAI BENH VIEN BACH MAI
• PHAM THI HONG T H A M
TOM TAT:
Benh vien Bach Mai Id benh vien ddc biet eua Bd Y te', Id ed sd kham chffa benh, nghien cffu y hpe, ddo tao vd chi dao tuyd'n cd uy tin vdi ngtfdi bdnh, ngtfdi ddn vd cd tdm anh htfdng rdng vd chuydn mdn tdi he thd'ng khdm chtfa bdnh khu vtfc phia Bac va ca ntfdc. Hoat ddng thu, ehi eua Benh vien Bach Mai Iudn ludn tdng eao hdng ndm. Trong qua trinh boat ddng, cdng tdc quan Iy tdi chinh Iudn Id vd'n dd quan hrpng trong hoat ddng cua Bdnh vien. Vdi vai trd la cdng cu quan ly, ke todn cd vai tro quan trpng dd'i vdi mpi boat dpng tdi ehinh. Nham ddp ffng doi mdi ed chd' quan ly tdi chinh trong giai doan mdi, vide hoan thidn cdng tdc ke todn tai Bdnh vidn Bach Mai la ra't quan trpng. Bai viet dtfa ra thtfe trang td chtfc ke' todn tai Benh vien Bach Mai, giup ngtfdi dpc cd edi nhin khdi qudt ve cdng tdc ndy trtfde khi dtfa ra cac chinh sdch gidp hoan thidn cdng tac kd' toan.
Tfi khoa: To chffc bd mdy, chffng ttf ke' todn, tdi khoan ke' todn, sd kd' toan, Bdnh vien Bach Mai.
1. Td chffc bd may
Trong giai doan 2015 - 2017, bd may ke'toan tai Bdnh vidn Bach Mai dtfdc td chffc theo md hinh vffa tap trung, vffa phdn tdn. Dd'i vdi cae nghiep vu kinh te' phdt sinh d eac khoa phdng do cac nhan vien phong tdi ehinh ke' todn hach todn, cdc ddn vi trtfc thudc Benh vien Bach Mai (Nha thudc Benh vien, Trtfdng Cao dang Y td' Bach Mai, ede chtfdng trinh dtf an dd tdi) thi thtfc hien hach todn ke' todn tai ddn vi ndng va nop bao cdo ke' todn len phdng tai chinh kd' todn Benh vidn de lap BCTC cua todn Benh vien. Vide lap xdy dtfng dff todn thu, chi hang nam gffi Bd Y te' do phdng tai chinh lap,
Bp may kd toan cua Benh vidn gdm: Ke' todn trtfdng; 03 Phd phdng kd' toan; cdc td cdng tde (Td thu vien phi cac khoa, khu; Td kd' toan tong
hdp;Tdkidmsoatndibd;Tdke'todn thanh toan, Td ehinh sdch va bao hiem y te'; To kd' toan tai san); Ke'todn ddn vi trtfc thudc (Nha thud'c benh vidn; Trtfdng Cao dang y td' Bach Mai; Cdc chtfdng trinh, dff an, de tai).
2. To chitc chffng tiJf ke' toan
Benh vien Bach Mai giai doan 2015 - 2018 td chtfc thtfc hien chtfng tff ke toan theo quy dinh cua Luat Ke toan, Quye't dinh sd I9/2006/QD- BTC ngdy 30/3/2006 cua Bd Tdi chinh vd vide ban hanh chd' dp kd' todn HCSN va Thdng ttf sd' 185/2010/TT-BTC ngay 15/11/2010 cua Bp Tdi chinh htfdng dan sffa ddi, bd sung chd' do kd' toan HCSN ban hanh kem theo Quye't dinh so' I9/2006/QD-BTC; Cac nghidp vu kinh te', tai chinh lien quan de'n boat ddng ciia Benh vien
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phai lap chtfng ttf kd'todn vd dtfdc thtfc hien qua ede btfdc lap chffng ttf, kiem tra chffng tff, ludn ehuyen chffng ttf vd bao quan vd Iffu trff chffng tff dd phuc vu eho vide ghi sd ke' todn.
Giai doan 2015 - 2018, Bdnh vien Bach Mai da thffc hien thu, chi theo tffng khoa, phdng de thffc hidn, dd ban hanh quy chd'chi tieu ndi bp de thffc hidn cho tffng btfdc cdng vide thu, chi va cdc chtfng ttf, mdu gia'y td cu thd kem dd'i vdi vide thu nop vidn phi, hpc phi, thu khde; hoan ky quy eho benh nhan; thu tuc thanh todn cho bdnh nhan;
vide chi boat ddng cua todn benh vidn; mua sdm TSCD; mua sam thud'c, vat ttf, hda chd't; bdo cao quan tri va BCTC,... da dp dung phan mem ke' toan ndn cdc chffng tff ke'todn tai Benh vien deu dtfdc lap san trdn phdn mem mdy tinh.
Bdnh vidn Bach Mai da thtfe hien hau he't ede loai chtfng ttf theo quy dinh gdm ede loai chtfng ttf bat budc vd chtfng ttf htfdng ddn. Trong dd, dd'i vdi chffng tff bat budc, Benh vien dang sff dung 05 loai chffng tff; cdn dd'i vdi chffng ttf theo htfdng dan Benh vidn dang sff dung 49 loai (ve lao dpng tien Itfdng 15 loai, vd vat ttf 06 loai, tien td 05 loai, tdi san cd'dinh 07 loai, loai khdc la 16 loai).
- Ve td chtfc chtfng tff ke todn thu hoat ddng khdm chtfa bdnh, thu khac tai Benh vidn Bach Mai: chffng tff kd' toan sff dung tai Bdnh vidn Id bien Iai thu kham chtfa bdnh, phie'u thu, hda ddn vd cdc hdp ddng, bidn ban thanh Iy,...
- Dd'i vdi chi boat ddng cua bdnh vidn can cff vdo ttfng hoat ddng nghiep vu tai chinh kd' todn phdt sinh: nhdn vidn kd' toan la ngtfdi lap cac chtfng tff ke'toan.
- Viec kiem tra chffng tff kd' toan do td kiem sodt npi bd thffc hidn. Hang ngay, hang thang chffng tff kd toan tai cac khoa phdng deu dtfdc kidm tra dd'i sodt bdi 2 td ke' todn thudc Phdng ke' todn Bdnh vidn Bach Mai.
3. To' chiJc tai khoan kd'toan
Benh vien Bach Mai da sff dung loai tdi khoan ke' toan theo Quye't dinh sd 19/2006/QD-BTC ngdy 30/3/2006 eua Bp Tai chinh ve vide ban hanh che' dp kd' todn HCSN vd Thdng ttf so' I85/201()/TT-BTC ngay 15/11/2010 eua Bp Tdi chinh htfdng dan sffa ddi, bd sung chd'dd ke'todn HCSN, trong dd sff dung 32 tai khoan cd'p 1 trong
bang cdn dd'i tai khoan vd 06 tdi khoan loai 0 ngoai bang.
- Ve" cdng tdc hgch todn cdc khodn thu cua Benh vien nhu sau:
Dd'i vdi dich vu khdm chffa benh (vien phi):
Ddy Id khoan thu Idn cua bdnh vien vdi so Itfdt ngffdi ddn kham chffa benh tai Bdnh vidn nhieu, quy trinh bach todn nhff sau:
Khi bdnh nhdn vdo khdm d Bdnh vien phai ky quy tai cac diem thu vien phi. Ke' todn thu vidn phi bach toan-
NdTK 1111: Tien mat
Cd TK 3313: Phai tra tien gffi vidn phi benh nhdn
Khi benh nhdn khdm xong vd thanh todn, nd'u phai hodn ky quy Iai cho bdnh nhan, ke'todn thu vien phi hach toan:
Nd TK 3313: Phai tra tien gffi vidn phi bdnh nhan
CdTK n i l : Tien mat
Vao cud'i ngay, khi kd' toan vien phi nop tien vao ngdn hang vd gffi todn bd chtfng ttf hdn quan de'n thu vidn phi va thu ky quy cua bdnh nhan len td kidm sodt ndi bd. Td kiem soat npi bp cdn cff vao chtfng ttf, hach todn tdng thu tffng khoa phong:
Nd TK 3313: Phai tra tien gffi vien phi bdnh nhdn
Cd TK 5111: thu phi va Id phi (ehi tie't tffng khoa phdng)
- Ve cong tdc hgch todn cdc khodn chi cua Benh vien nhusau:
-I- Dd'i vdi cdc khoan chi tai ede khoa phdng:
Hdng thdng, cdc khoa phdng tam ffng mdt khoan tien mat de chi phi tai cac khoa. Kd' todn tien mat hach toan:
Nd TK 312: Tam ffng (chi tie't eho tffng khoa phdng)
CdTK n i l : Tidn mat
Cud'i thdng, khi ede khoa phdng nop chffng ttf Idncho td Ke'toan tdng hdp sodt xet chffng ttf va hach todn:
Nd TK 66121: Chi boat ddng thtfdng xuyen - ndm nay (ehi tid't)
Cd TK 312: Tam tfng (chi tiet cho ttfng khoa phdng)
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Cudi quy hoae cud'i nam, can cff vdo tdng thu vd tdng chi eua ttfng khoa phdng, Phdng tai chinh ke' toan se lap bang tinh chenh lech thu chi. Bang tinh Id can ctf dd ddn vi phai trich lap cac quy, nop ke't qua hoat dpng vd chi tra thu nhdp tang them cho ngtfdi Iao ddng.
+ Dd'i vdi cac khoan ehi tai phdng tdi ehinh ke' todn do cdc Td kd' todn thanh todn de thtfc hien chi vd hach todn TK 661 tai phdng tdi ehinh kd' todn. Dd'i vdi ngudn kinh phi boat ddng, kd' todn theo ddi vd hach todn trdn tai khoan 461 - Ngudn kinh phi boat dong, day Id ngudn kinh phi cdban phuc vu cdc qud trinh boat ddng cua bdnh vien, mpi khoan ehi tidu deu phai tren cO sd dinh mffe, che dp vd quy ehd' chi tieu ndi bd cua Bdnh vien. Thffc te' vdi ngudn kinh phi boat dpng eua Benh vien thffc hien theo cd che' tff chu ngudn kinh phi chu ye'u Id ngudn thu tff hoat dpng khdm chtfa benh dtfdc de lai sff dung, do do vide thie't ke' tai khoan 461 nhtf hidn tai chtfa chi tie't dtfdc cac ngudn vd chtfa giai quyet dtfdc nhu cau cua Bdnh vidn
Mdt trong nhffng ndi dung Idn trong hoat ddng ke' toan tai Bdnh vidn Bach Mai la khoan chi thudc, vdt ttf tidu hao, smh hda phdm, mdu, dich truyen... (thud'c va vdt ttf y td') chid'm t;^ trong Idn trong cac khoan chi, nhtfng Iai phtfc tap vi cdc loai ehi ndy bao gdm nhieu loai khdc nhau, gia thdnh cung thay ddi khac nhau, theo ddi vide nhdp, xua't tdn. Ne'u quan Iy vat tff khdng chat che, ed the xay ra tha't thoat, mat mdt vdi so' Itfdng Idn. Hidn tai, Bdnh vien chu trlnb xud't dung nhtf sau: Khi cd nhu eau ve thud'c vd vdt ttf y td', khoa phdng dtfdc Ban giam dd'c duyet, sau do Idn phdng Tai chinh Kd' toan dd thtfc Men xud't trdn phan mem, va cam phid'u xud't de Iinh tai phdng khoa dtfdc vd phdng vdt ttf y td'de ve sff dung.
Khi xua't cho khoa phdng, Phdng tai chinh kd toan bach todn:
Nd TK 66121 - chi boat dpng thtfdng xuyen ndm nay (ehi tie't theo tffng khoa phdng)
Cd TK 152 (chi tie't eho cdc khoa phdng) Cd thd ndi vide bach todn dffde hieu rang thud'c vd vdt ttf y td' dtfdc cd'p ve khoa phdng deu dtfdc sff dung eho bdnh nhdn, do dd khdng the theo ddi dffde viec xud't, hodc tdn tai cae khoa
phdng chffa sff dung hd't, vl vdy Phdng tai chinh kd' todn chtfa the kidm soat dtfdc day Id mot bd't cap trong cdng tae quan Iy md Bdnh vien cdn chtfa cd phtfdng dn ndo tdi Uii de xff Iy.
4. Td chffc sd k§' toan
He thd'ng sd ke' todn Benh vidn Bach Mai dtfdc thffc hien tren chtfdng trinh phan mem kd' toan dp dung cho toan bdnh vidn va dtfdc thid't kd thed hinh thtfc kd' todn chtfng ttf ghi sd bao gdm chtfng tff ghi so, sd edi, so chi tid't cac tai khoan, sd quy tien mat, sd tdi san cd'dinh, sd theo doi sff dung ede ngudn kinh phi, sd chi tidt cdc khoan thu, sd chi boat dpng,.,.
Cdc khoa, phdng, he thd'ng nhd thud'c, cae ehffdng trinh dff dn hach todn cung hd thd'ng phan mem eua Benh vidn nen cd mdt bd thd'ng sd kd' toan gpi Id he thd'ng sd kd'todn Bdnh vidn.
Ridng dd'i vdi Trtfdng Cao dang Y te' Bach Mai hach todn phdn mdm kd' toan gidng Benh vien nhtfng khdng kd't ndi vdi phan mem ke' toan Bdnh vidn, ndn cd the coi la phan mem rieng bidt va cd he thd'ng sd kd' todn rieng. Mdi nam tdi chinh, cae ddn vi ndy phai in he thd'ng sd kd' todn bao cdo gffi phdng tdi ehinh kd' toan dd tdng hdp chung cho todn Benh vien vd cd trach nhidm Iifu trff tai ddn vi nhff be thd'ng chffng ttf.
Hdng ngdy, cdn ctf vao cae nghiep vu phat sinh kd' todn nhdp vao cdc thdng tin thie't ke' san cua phan mdm kd' todn, dtf hdu kd todn dtfdc tff ddng chuydn dd'n cac sd ke' todn ehi tid't, sd kd' todn tdng hdp. Vide ddi chid'u giffa so' lidu tdng hdp va sd lieu chi tid't dffdc thffc hien tff ddng dam bdo chinh xdc va dung thdng tin ndi dung da dtfdc ke' toan nhdp vao phat sinh trong ky.
Thtfe te' hien nay tai Benh vien Bach Mai hien nay vdn cdn thie'u mot sd' mdu sd theo quy dinh:
sd ddng ky chffng ttf ghi sd; sd chi tie't nguyen lieu, vdt lieu edng cu, dung cu, san pham hang hda(MdusdS22-H).
5. To chffc lap BCTC, bao cao quyd't toan ngan sach va cdng khai tai chmh tai Benh vidn - Lap BCTC, bao cdo quye't toan ngan sdch:
Benh vien Bach Mai cijng gid'ng nhtf cae ddn v;
stf nghiep khdc sff dung bdo cao gdm BCTC vd bdo cao quyd't todn ngan sach. BCTC, bdo cao quye't todn ngdn sach dtfdc lap dung theo mdu
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bieu quy dinh eua Bd Tdi chinh, phan anh day du cae ehi tidu da quy dinh, lap dung ky ban, nop dung thdi ban va day du bao cdo tdi ttfng ndi nhan bdo cdo. Nhin chung, hau hd't cdc bdo cdo ke' todn tai Benh vidn Bach Mai dd dtfdc phan mem kd' todn kd't xua't ra, BCTC ndy dtfdc kiem sodt bdi Phdng Tai chinh Ke^ todn Benh vidn Bach Mai.
- Cdng khai tai chinh: Hdng nam, Benh vidn thffc hidn cdng khai dtf toan thu, ehi dtfdc giao hang nam, ke ca dieu ehinh, bd sung trong nam bang vdn ban gffi de'n ede ddn vi khoa phdng trong toan Bdnh vidn, Cde boat ddng thu, chi cua benh vien dtfdc thtfc hien theo Quy chd' chi tieu ndi bd cua Bdnh vidn va cua tffng ddn vi, vide xdy dtfng Quy chd'chi tieu ndi bp dtfdc thd'ng nhd't trong hpi nghi vidn chtfc toan Benh vien.
6. Td chffc kidm tra kd' toan
Td chtfc kiem tra kd' toan nham dam bao cho cdng tdc ke' todn dtfdc thtfc hien dung quy djnh, ed hidu qua vd cung ca'p dtfdc thdng tin phan dnh dung thtfe trang cua ddn vi. Bdnh vidn Bach Mai la ddn vi stf nghidp cd hdat ddng thu, chi Idn do dd khd'i Itfdng cdng tde ke' todn rat Idn, cdng tdc kiem tra ke todn tai bdnh vidn la hd't stfc quan trpng trong cdng tdc quan Iy tdi chinh, hidn nay cdng tac kiem tra ke'todn chu ye'u tap chung vao 03 td kd' todn: To kiem sodt ndi bd, td kd' todn tdng hdp, td chinh sdch bao hiem y te'.
- Td kiem sodt ngi bg; Tuy mang ten la kiem sodt ndi bd nhtfng thtfc ra edng viec cua td mdi chi chid'm mdt phan trong todn bd boat ddng kidm sodt npi bp. Hien nay, td kiem sodt npi bd cd trach nhidm quan ly ngudn thu tff cae khoa phdng ddn Vl trong Bdnh vien thdng qua vide kiem tra, quan ly bien lai thu phi. Hang ngdy, khi kd'todn tai ede diem thu vien phi nop sd' tien vdo tdi khoan cua Bdnh vidn tai ngdn hang, ddng thdi phai nop Idn td cac bidn lai thu phi, bien lai ky
quy. Td kiem soat ndi bd ed nhiem vu kiem tra, sodt xet Iai sd'thu trdn bien lai vdi sd'tien da nop Ngan hdng. Bang cdch nay, phdng tai chinh ke todn kiem tra, kidm soat dffdc tdng thu tai cac diem thu phi trong Bdnh vidn.
- To ke todn tdng hgp: Nhiem vu cua td la kid'm sodt Iai ede mdn chi thtfdng xuydn tai cae ddn vi ttf chu. Hdng thdng, ede khoa phdng tam ffng mdt khoan tien mat de chi cho cde boat dpng tai khoa. Cudi thdng, toan bd chffng tff Hdn quan dffdc chuyen len td de soat xet lai ve tinh hdp ly, hdp le sau dd phdng tai chinh ke' todn hach toan vdo chi phi cua khoa.
- To chinh sdch bdo hiem y te: Kiem tra vide thanh todn lien quan dd'n bao hiem y te'eua Bdnh vidn.
Cd the ndi giai doan 2015 - 2018, Phdng Tai chinh Kd' todn mdi kiem sodt dffdc tinh dung sai, hdp ly, hdp Id cua chffng ttf rd't nho, do do cd sai sdt la khdng the tranh dtfdc. Tuy nhidn, cdng tac kidm tra kd' todn tai Bdnh vien Bach Mai van chtfa dtfpc thtfc bidn day du do khdi Itfdng cdng viec cua benh vien Idn, cdc ddn vi va cdc nghiep vu phdt sinh hang ndm nhieu do do ddn de'n vide kiem tra cdn ban chd'.
7. To chtfc ke' toan trong didu kidn tfng dung cdng nghd thdng tin
Ddn vi da sff dung phan mem ke' todn trong quan ly, dac biet phan mem quan ly khdm chffa bdnh da giiip benh vidn rd't Idn trong cdng tdc kham chffa benh, cd'p phat thudc, vdt ttf va thanh todn chi phi khdm chffa bdnh cbo cdc bdnh nhan.
Phdng nghien cffu khoa hpc vd edng nghe thdng tin eua Benh vidn la ddn vi dtfde giao nhidm vu quan ly, theo ddi phan mem kd' toan thu, thanh toan khdm chffa benh tai cdc bd phdn thanh todn eua phdng kd'todn cho vide kidm tra va quan ly.
Phdng nay cd chffc nang thffdng xuydn bao tn, dam bao an todn dff lieu cho toan benh vien •
TAI LIEU THAM KHAO:
1. Nguyen Thi Hdng (2014), Hodn thien to chiic ke lodn tai ii Udng boi dudng cdn bg tdi chinh, Ludn vdn thac sy.
2 Ninh Thj Hodi Thu (2015), Hodn thien td chiic kS' lodn tgi B&nh vien Da khoa linh Ldo Cai, Ludn vdn thac sy.
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3. Truang Thi Phugng (2015), Hodn thien id chiic ke'todn tgi Trudng Cao dang Nghe Cong nghe cao Hd Ngi. Ludn vdn Thgc sy.
4. Binh vien Bach Mai, chiing lU ke'todn, bdo cdo ke lodn, so kx todn.
Ngay nh3n bai: 18/3/2019
Ngay phan bidn danh gia va stfa chtfa: 28/3/2019 Ngay chd'p nhSn dang hai: 8/4/2019
Thong tin tdc gia;
ThS. PH4.M THI HONG THAM Khoa Kd'toan
TrrftTng Dai hpc Kinh td'- Ky thuat cdng nghidp
THE CURRENT SITUATION
OF BACH MAI HOSPITAL'S ACCOUNTING SYSTEM
• Master. PHAM THI HONG THAM Faculty of Accounting
University of Economics - Technology for Industries
ABSTRACT:
Bach Mai Hospital, which is a special hospital of the Ministry of Health, is a medical examination and treatment facility, medical research center, center for traimng and directing healthcare activides. The hospital has a high reputation and vi'idely impacts to other medical examnination and treatement units in the North and the whole country. The hospital's revenues are increasing every year. The financial management always plays an important role in the operation of the hospital. As a management tool, accounting plays a key role in all financial activities. It is necessary for Bach Mai Hospital to improve its accounting system in order to meet the reform of financial management mechanism in the new period. This article presents the current status of Bach Mai Hospital's accounting system, thereby suggesting policies to improve the effectiveness of the hospital's accounting work.
Keywords: Organizing system, accounting documents, accounting accounts, accounting books. Bach Mai Hospital.
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