TAP Eli CONE TlUlfllB
GIAI PHAP HOAN THIEN HE THONG KIEM SOAT NOI BO TRONG CAC TRlJCfNG TRUNG HOC PHO THONG
TREN DIA BAN TINH BINH DINH
• HA XUAN THACH - LE VAN TU - LE VAN HANH
TOM TAT:
Tren cd sd ly thuyet ve kiem soat npi bg (KSNB), dSc biet la tii hudng din cua INTOSAl (To chiJc quo'c t6' ciia cdc to chu'c kiem loan toi cao), b^i nghien ci?u dilnh gid thi/c trang vl KSNB trong cac tnfdng tmng hoc phd thong (THPT) Iren dia ban tinh Binh Djnh, thai ky 2016- 2020. Qua 66, tim ra nguyen nhan nhirng mdt c6n han che vd de xua't gidi phdp hoan thien he thd'ng KSNB trong cdc tnrdng THPT tren dia bdn tinh.
Tir khoa: Kiem soat ngi bg, trung hpc phd thong, tinh Binh Dinh.
1. Ddt vSn de
Nghi quyet so' 19-NQ/TW ngay 25/10/2017 cua Ban Chap hanh Trung irpng Dang da chi dao:
"Ddi mdi he tho'ng td chiJc \a quan ly. nang cao chat lirdng \d hi6u qua hoat dpng cQa cac ddn vi sU nghiep cong lap la mot trong nhirng nhiem vu trong tam Uu lien hang dau. la nhiem vu chinh tri vira cap bdch. vita lau dai ciia la'l ca cac ca'p uy Dang, chinh quyen vii loan he tho'ng chinh tri".
KSNB la mpl trong nhO'ng giai phap hiTu hieu nha'l de nang cao cha'l lirpng, hieu quii hoat dpng cOa c;ic ddn \ i sir nghiep gido due theo tinh than Nghi quyet sd 19-NQn'W ngdy 25/10/2017 cua Ban ChiVp hiinh Trung trdng Dang.
2. Cd sir I j luSn
KSNB khu vUc cong do Td chu'c qudc te cdc cd quan kiem tpdn loi cao (International Organization of Supreme Audit Institutions
INTOSAl) ban hanh hudng dan dp dung cho khu vUc cong lan dau vao ndm 1992. De'n nay, da qua nhieu lan bd sung va phal trien, cdc id chifc da vandung INTOSAl2016.
Tai VieiNam. mpl sd nganh da ban hanh van dung COSO. chdng han nhU he Ihdng ngan hang dang van dung Basel II de KSNB. Tuy nhien, trong he thdng ddn vj cong hien nay chUa cd ban hdnh cu the vi cdng tac KSNB theo npi dung INTOSAl md chi cd quy dinh v6 cac chu trUdng, cd che khung nhu: Lual Ke lodn nam 2015 - cd quy dinh ve kidm todn ndi bd. KSNB- Luat Thanh ira nam 2010 - cd quy dinh v l thanh tra nhan dan; Thdng tusd 39/201.I/TTBCDDT cua Bd Giao due vd Dao iao - cd quy dinh v4 kidm tra ngi bd; .Sghi dinh sd n5/20l9/ND-CP neav 22/01/2019 ctia Chinh phu quy dmh vl kidm toiin ngi bo.
3 1 6 So 10-Thang 5/2020
KE TOAN K I E M TOAN
3. Thi/c trang cong tac KSNB trong cac tnfifng THPT trdn dia ban tinh Binh Dinh, thdi ky 2016-2020
Qua nghien cu"u, tac gia nhan thay rSng. thifc trang hoal dgng KSNB trong cac tn/6ng THPT tren (lia ban linh Binh Dmh co nhieu U\J diem, tuy nhien van cbn ton tai mgt so' khuyet diem.
+ Ve mdi trUdng kiem sodt - Tinh tnmg thifc vd cdc gid iri dgo ddc ,\1(5t so ddn vi chu'a thi/c hien viec phd bien.
qudn tri^l day dii cac quy dinh ve dao dd'c nha gido, dao diJc cong vu; van con viec quy dinh mot so ngi dung ma gido vien chu'a dong thuan. Mot so can bg. vien chu'c chtfa thiTc hien to't quy dinh ve li^g xiJ nhu': Khong phat the diT thi THPT khi hoc sinhchi/a ngp tien hgc them, mgt so'giao vien con bo itei day khong xin phep, giiio vien day khong diing phan phoi cua chu'dng trinh,...
• Ndng life nhdn vien trong dan vi Mgl so ddn vi van chi/a bo' tri vien cbi?c dung chuyen mon dao tao.
- Co cd'u id cin'fc
van con mot so ton tai nhu* sau:
- Viec thanh 13p Hoi dong ti'u'dng chu'a dung quy irinh. thu tuc. Hgi dong trirSng chifa thifc hien hop djnh ky nen viec trien khai nhidm vu cua Hieu tnfdng vSn ehtfa dung theo quy dinh.
- Ban Kiem ira ngi bg thifc hien nhiem vu chu'a J;i\ du. thifc hien kiem tra chifa thu'cfng \u}en.
ehifa dung quy trinh, thti tuc. chifa chu trong cong Idc kiem tra tai chinh. tai san.
- Mgi so ddn vi con ghep nhieu bg mon vao cac lu chuyen mon khong hdp ly. dSn den hieu qua cac buiii sinh hoai chuyen mon cua to chua cao va cong tde lanh dao. dieu hanh cua to tru'dng chuyen mon g3p nhieu kho khan.
- Chat lu'dng dgi ngu can bo. vien chiJc khong dfing deu, mgt so tracing hOp thie'u tinh ehuyen nghiep. chu'a co nhieu kinh nghiem trong ITnh vifc rong tac; ctf ca'u to chi?c con thie'u dong bg. mgt so ddn vi xa>' ra thtfa - thie'u cue bg dgi ngu giao vien.
nhan vien.
- Cbinh sdch nbdn sif
MOI SO don vi thifc hien chu'a tot chinh sach ve nhan sif nhtf: Mot so cd sdgiao due thifc hien cong lac khen thu'dng. k>' luat chu'a dam bao quy trinh.
•hu tuc. chu'a dting ngu'di, chtfa diing viec: tuyen
dung giao \ ien hdp dong khdng thong bao rgng rai tren phu'dng tien thong tin dai ehung, khdng thanh lap hgi dong hoae ban phong van ngifdi dif tuven:
viec chi tra ihu nhap tang them d mot so ddn \ j khong mang tinh ehat dgng vien, khuye'n khich.
cdng bSng....
- He ibd'ng vdn bdn
Van con mgt so ddn \i chtfa ban hanh ngi qu\
ddn \i. chu'a ban hanh cac quy che'\e quan 1}. sii' dungchiingtif ke'toan. quy che ve quan ly lai san.
quy dinh ve kiem tra chuyen mdn, kiem tra ngi bg.
Chu'a ban hanh cac hu'dng dan \ e quy trinh, thu tuc tai ddn vi nhif: Qu\ trinh thu hgc phi, quy trinh phdt van bang. chiJng chi. quy trinh xin phep nghi hgc.
quy trinh liep cdng dan.
- Cong tde ke liogcb
Cac ddn vj chu'a ehii trgng xay d^ng ke hoaeh thyc hien nhy: Ke hoaeh to' chu'c cae boat dgng ngoai gid len Idp; ke hoaeh cdc hoat dgng ve phdng, chd'ng tham nhung; ke hoaeh to' chu'c day them, hgc them; ke boach kicm tra day them, hgc them; ke hoaeh ve cdng tde kiem tra ctia Lanh dao tru'dng; ke hoaeh ve cdng tae kiem tra ngi bd.
Chinh dieu n;i> da lam han che' hieu qua, cha't lu'dng Clia cdc hoat ddng lien quan.
+ Ve ddnh gid rui ro
Thifc le' van con nhieu ddn vi chu'a thuc sif coi trgng cdng lac nhan dien va dd'i phd vdi rui ro nen khi rui ro xay ra hg thifdng he't sd'c hi dgng vii liing tiing: cdng tac xay difng, quy hoaeh chie'n lifdc va tam nhin phdt trien trong tu'dng lai chu'a du'de ehii trgng; chUa \a\ difng cdc tieu chuan dinh lu'dng de ddnh gid viec hoan thanh muc tieu trong cdng tde;
khdng cd bd phan dif bao rui ro rieng biet: chu'a phan cdng can bg. \ien chdc de ddnh gid rui ro phue \u eho ede quyet dinh. Viec thifc hien chu'a td't cdng tac danh gia riii ro dan de'n nhifng khd khan ddng ke trong hoat dgng, dien hinh nhif: Ty le dd td't nghiep THPT khdng on dinh; chat lu'dng miii nhgn khdng cao: kinh phi tie't kiem cud'i nSm it. khdng d6u qua cac nam, tham chi cd ddn vi cdn nd kinh phi phai tra cho nha cung cap.
+ Ve hogt dong kiem sodt
- Thu luc il\ qu\en va xet duyel: Viec phan cdng chu'a eu thd. rd rangnenkhdeo the quy trach nhiem va theo ddi, giam sat; khdng ciin ddi nhiem vu trong dgi ngu cdn bd quan 1) dan de'n hieu qua
So 10-Thong 5/2020 317
TAP H i eONG TmlONG
trgng ghi chep ro rang; cap nhat dif Heu tren he thdng Tapmis. he thd'ng tnfdng hoc ket ndi.
• T3ng cUung cdng tac phd'i hdp nam thdng tin giiJa nha tnfdng vdi cha me hoc sinh mgt cdch thu'dng \u>en: da> manh cdng tac danh aid tiet day. tie't sinh boat ldp ciia gido vien nhdm ban che' tru'dng hdp hgc sinh bi tru dap hoae gido \ ien da\
sai chu'dng trinh. sai phu'dng phdp sif pham. chai lu'dng tie't day tha'p; khong de .\a\ ra tinh trang giao vien ep hgc sinh hgc them de thu tien.
Thu'c bien da\ du. da dang cac bien phap nhdm dam bao cho tai sdn dUdc bao ve an loan.
tranh thai thodt hodc sijf dung sai muc dich. han che tinh trang tham d. tham nhiing, vu Idi.
- Thifc hien nghiem tiic \iec kiem ke tai san.
kiem ke quy tien mat dinh ky theo quy dinh: dinh ky ihUc hien \ iec kV ddi chie'u sd'tieu giifa kc lodn
\di thii quy vd giifa ke toan vdi nhan vien thie't bi;
thiet lap quy trinh nhap - xua't kho thie't bi. lai san;
giam sdt chat che quy trinh mua sdm lai san. trang thie't hi ciia ddn vi.
- Da\ manh viec thanh loan bdng chuyen khoan. ban che cac khoan chi bdng tien miit; thi diem kbdng giao cho gido vien chu nhiem thu tien hgc sinh ma giao cho bd phan tai vu thu tien: to' chifc thu tien hgc sinh qua he thdng ngan hang gitip tao thuan Idi cho ngu'di dan \a ban che that thodt.
- Thi/c hien thanh todn bdng tien mat phai cd gidm sdt eheo. ban che hien tifdng tham d. tham nhung; chi tra lien hd trd hgc tap cho hgc sinh phai cd xdc nhan ciia giao vien chii nhiem; day manh cd che khoan kinh phi cho cdc to ehuyen mdn va to' van phong.
-Thifc hien danh gid chat lifdng, hieu qua cdng viec. Ihl dua khen thifdng theo chuan ke't qua dau ra. khdng difa theo nhan xet cam tinh hay bd phie'u hinh thifc.
- Tang cUdng \a nang cao hieu qua boat ddng kicni tra ndi bg thdng qua \iec xay dyng \a gidm sdt viec thife hien ke hoaeh kiem tra ndi bg hang nam tren lat ca cdc mat boat ddng ciia nha tn/dng.
nhat la kiem tra \ e tai chinh, tai san; trdnh tinh trang kiem tra ngi bd qua loa. chie'u le. khdng diing qu\ trinh. thu luc qu\ dmh dan de'n hieu qud chUa cao; khdng de \a\ ra tieu cdc hodc cd xung dot Idi ich trong qua trinh kiem tra ndi bd.
- Ban hanh quy che'quan ly tai chinh. tai san
cdng, \ac dinh rd tham quven. irach nhiem cua lifng bg phan. ca nhan. nha'l la trach nhiem ciia ngu'di dtfng dau. Hoan thien che iSo ke todn, thifc hien che'dd kiem toan. giam sdt, bao dam cong khai. minh bach boat ddng ta i chinh ciia ddn vi sif nghiep cdng lap.
+ Ve tiwng tin va truyen thdng
- Chli trgng cdng tde thu thap. phan loai, sang lgc, xu' ly thdng tin; day manh d'ng dung cdng nghe thdng tin trong xit ly va truyen dat thdng tin.
- Phan cdng 01 cdn bd qudn ly theo ddi vd To trifdng to van phong chuyen trach trong viec thu thap, MV ly thdng tin. truyen thdng \ a thife hien cdc bdo cao cho cap tren.
- Xay du'ng he thd'ng website ddn vj, dang tdi nhifng thdng tin can thie't len website cua ddn vi.
nha't Id ndi dung ve 03 eong khai theo quy dinh ciia Bd Giao due va Dao tao; ddng lai ve kel qua hgc tap. phan cdng chuyen mdn, thdi khda bieu cung nhif cdc van ban chi dao cua cap tren.
- Thiet lap he thd'ng cdng van de'n, cdng vdn di khoa hgc; phd bien van ban phai cd trpng lam, trgng diem; thu thdp. xii" ly vii cung cd'p thdng tin cho hgc smh va cha me hge sinh kip ihdi.
chinh \ac.
- Thiet lap va cdng khai hoat ddng du'dng day ndng de' tie'p nhan thdng tin ttj' ben ngoiii; thifc hien nghiem ttic cdng tde tiep cdng dan, xiJ ly ddn thy khie'u nai, td'cdo, kie'n nghi, phan dnh thdng qua viec phan cdng cdn bg, vien ehii'e phu trdch, theo ddi.
+ Vi' gidm sdt
- Nang cao hieu qua hoat dgng ciia Ban thanh tra nhan dan va Ban kicm tra ngi bd ciia cdc ddn vi; thie't lap hdm thir gdp y de tiO'p nhan y kien ddng gdp cua cdn bg. vien chyc. hgc sinh va cha me hgc sinh.
- Curedn bd, vien chdc la thanh vien Ban thanh tra nhan dan va Ban kiem tra ngi bg di dao tao. boi dUdng k; nang. nghiep vu v4 kiem tra. kiem toan ndi bd. gidm .sat. cdng nghe thdng tin.
- Thanh lap bd phan gidm sai irong ddn vi de gitip Thu tnfdng ddn \i thyc hien cnng tac giam sdt; thie't lap quy trinh. ibu iuc gidm'sdt nhdm thyc hien cdng tac giam sdt hieu qua. cong khai minh bach •
320 So 10-Thang 5/2020
KE TOAN KIEM TaAN
TAI LIKU THAM KHAO:
1 Niiuyen DlJc Thp (2015), Dt'ii tltcli hogi dong kiem soal noi bo \e sflilung ngan sdch, tai siin nha nUi'fc lot cdc cdquan hdnh chinh. sti nghiep Ihuoc Bo Tdi chinh, Luan dn lien sTkinh le, Vien Nghien cdn quan ly kinh le Trung iMng.
2. Lual Ke'toan 2015, (2015), <htlp:www,inof.go\;\-ti>. xem nga> 25/4/2020.
3. INCOSAI. (2016), <lttlp:wiyn:ifac.org>neu~ evenl>2016-l2. Xem ngii\ 27/4/2020.
Ngay nh$n bai: 11/4/2020
N)iay phan bi^n danh gia va su'a chffa: 21/4/2020 Ngay cha'p nh$n dang bai: 2/5/2020
Thong tin Idc gia:
1, PGS. TS. HA XUAN THACH
Giang viin cao cS'p TrifBng Dai hgc Kinh te'TP. H 6 Chi Minh l.ThS. LE VANTlf
Chuyan vidn Sot Gi^o due va Dao tao ti'nh Binh Dinh 2. CN. LE VAN HANH
Kd'toan vien, Trijang THPT Tran Quang Di$u
SOLUTIONS TO PERFECT THE INTERNAL CONTROL SVSTEM OF BINH DINH PROVINCE'S HIGH SCHOOLS
• AssocProf. Ph.D HA XUAN THACH Senior lecturer. University of Economics Ho Chi Minh City
• Master. LE VAN TU
Official, Department of Educotion - Binh Dinh Province
• LE VAN HANH
Accountant, Tron Quang Dieu High School ABSTRACT:
Basetl on the theory of internal contixjl, especially the guidlines of the International Organization of Supreme Audit Institutions (INTOSAl), this smdy evaluates the status quo of internal control system of Binh Dinh Province s high schools m the period from 2016 to 2010 to find out the causes of limitations, thereby proposing solutions to perfect the internal control system of Binh Dinh Province's high schools.
Keywords: Internal control, high school. Binh Dinh Province.
So 10-Thang 5/2020 321
