VAN DE TO CHLfC KE TOAN TAI CAC DON VI SlJ NGHIEP CONG LAP
• TRAN THI QUYEN
TOM TAT:
Bai vid't da he thd'ng hda nhtfng vd'n d^ ly luan chung ve ddn vi stf nghidp cdng lap, td chffc ke^ todn trong eac ddn vi stf nghidp cdng Idp. Dd'i vdi ndi dung ddn vj stf nghiep edng lap, bai vid't da phdn tich nhffng dac diem cua cdc ddn vj stf nghiep cdng lap trong phin mot. Ddng thdi da dtfa ra nhtfng ly ludn cd ban ve' td chffc kd' todn trong ddn vj stf nghidp cdng d ph^n hai. Vide td chffc cdng tdc ke' todn khoa hoe va hdp Iy tai ddn vj stf nghiep cdng lap khdng nhffng ddm bdo cho viec thu nhdn, hd tho'ng hda thong tin ke' todn d^y du, kjp thdi, ddng tin cdy phuc vu cho cdng tac quan Iy kinh te', tai chinh, ma con giup ddn vj quan ly chat che tai san, ngdn ngtfa nhffng hdnh vi lam tdn hai de'n tai san.
Ttf khda: Ddn vi stf nghidp cdng lap, tai chinh, kd' toan.
1. Ddn vi stf nghidp cdng l^p
Theo quy dinh hien hdnh tai Dieu 2, Nghj dinh so 16/20I5/ND-CP ngay 14/02/2015 cua Chinh phu quy djnh ve cd che' ttf ehu cdc ddn vi stf nghiep cdng lap thi ddn vj stf nghidp cdng ldp dtfdc dinh nghia la: "Ddn vi stf nghiep cdng lap do cd quan ed tham quyen cua Nhd ntfdc thdnh lap theo quy djnh cua phap ludt, cd ttf each phdp nhdn, cung cap dich vu edng, phuc vu quan ly nha ntfdc".
Ddn vj stf nghidp cdng lap Id ddn vi dtf todn dpc lap, ed eon dd'u, tai khoan ridng, td chtfc bd mdy kd' todn theo quy dinh eua Luat Ke' toan vd quy dinh khac. Kinh phi hoat dpng tff nhieu ngudn khac nhau, gom: kinh phi NSNN cd'p, cac khoan thu phi. Id phi dtfdc de lai; ede khodn thu ttf boat ddng san xud't kmh doanh dich vu va thu khac theo quy dinh.
6 Trung tfdng: la cdc ddn vi stf nghidp cdng lap trtfc thudc cdc Bd, ngdnh, Tdng cue. Cue,...
Tiiy theo chtfc ndng, nhidm vu ed mdt so' ddn v;
dtfdc td chtfc thdnh he thd'ng nhieu ddn vi cap dtfdi trtfc thudc.
O dia phtfdng: la cac ddn vi stf nghiep cdng lap trtfc thudc Uy ban nhdn dan tinh, huydn, hoac trtfc thupc cac Sd, Chi cue,...
Dac did'm, nhan dien ddn vi stf nghidp cdng d Viet Nam hien nay dtfdc xdc djnh bdi nhtfng thanh td'dac trtfng sau:
- Do ede ed quan nhd ntfdc thanh lap va trtfc tie'p quan ly, thudc sd hffu nha ntfdc. Ddy la thuoc tinh quan trpng nha't, Id cd sd dd phdn bidt cdc ddn vi stf nghiep cdng lap vdi cdc ddn vj ngoai cdng lap.
- Thtfe hidn cdc nhidm vu do cdc cd quan nha
276 So 5 - T h a n g 4/2019
KE TOAN-KIEM TOAN
ntfdc giao theo cac Imh vtfc ve y te', gido due, ddo tao, van hda, thdng tin, bao tdn, bao tang, khoa hpe edng nghd, the due thd' thao, quan ly tai nguyen, mdi trtfdng, khi ttfdng, thuy van, stf nghiep kinh td',.. Dich vu stf nghidp cdng cung cd'p bao gdm: Dich vu stf nghiep edng sff dung kinh phi NSNN la djch vu ma Nhd nffdc bao dam todn bd chi phi hoac djch vu chffa tinh du chi phi trong gid, phi, dffdc NSNN hd trd; Dich vu sff nghiep cdng khdng sff dung kinh phi NSNN Id dich vu cd dieu kien xd hdi hda cao, nhd nffdc khdng bao cd'p, gid dich theo cd chd' thi trtfdng.
- Cae ddn vi stf nghiep cdng cd quyen ttf ehu, tff chiu trach nhidm trong vide thffc hien nhidm vu, td chffc bd mdy, nhdn sff vd tai ehinh theo quy dinh. Kinh phi hoat ddng chu yd'u gdm: Ngudn thu tff hoat dpng dich vu stf nghidp cdng; thu phi theo phdp ludt ve phi, Id phi dffdc de lai chi theo quy dinh; NSNN cd'p cho ede nhiem vu khdng thffdng xuydn (nd'u cd); vd'n vay, vien trd, tdi trd theo quy dinh ciia phdp ludt, Ngudn thu khac theo quy dinh cua phdp ludt.
Tff quan nidm v l ddn vj sff nghiep cdng nhtf da trinh bay d trdn, cd thi quan nidm khu vtfc stf nghidp edng Id mdt tap hdp bao gdm cdc ddn vj stf nghidp dtfdc Nhd ntfdc thdnh lap, de thtfc hien cac nhidm vu cua Nhd ntfdc giao trong ede iTnh vtfc chuydn mdn, kinh phi hoat ddng do Nha ntfdc cap va cac khoan thu ttf boat dpng kinh doanh dich vu va cdc ngudn thu hdp ly khdc.
2. To chd'c kd' toan trong ddn vi si/ nghiep cdng I3p
2.7. Nguyen tdc ciia to chdc cong tdc ke'toan Td chtfc cdng tde ke' todn trong ddn vi stf nghidp cdng lap phai dam bao cdc nguydn tdc sau:
- To chtfc cdng tac ke' todn phai dung nhffng qui dinh trong luat kd'toan va chuan mtfc kd'toan.
Dd'i vdi Nha ntfdc, kd' todn la mpt edng cu quan trpng de tinh toan, xay dtfng va kiem tra vide chd'p hanh ky luat thu chi, thanh todn cua Nha ntfdc, dieu hanh nen kinh te qud'c dan. Do dd, trtfde he't to chffc cdng tdc kd' todn phai theo dung nhffng qui dinh ve ndi dung cdng tac ke' todn, vd td chffc chi dao cdng tdc kd' todn ghi trong Ludt Kd'todn va Chud'n mffe ke'toan.
- Td chtfc edng tdc ke' todn phai phu hdp vdi ede ehd' dp, chinh sdch, thd' Id van ban phap quy ve kd' todn do Nha ntfdc ban hdnh.
-Tdchffc cdng tac kd'toan phai phai phu hdp vdi ddc diem boat dpng cua ddn vi, hoat dpng quan ly, quy md,...
- To chffc cdng tdc ke' toan tai chinh phai phil hdp vdi yeu cau va trinh dp nghiep vu chuydn mdn cua dpi ngu can bd quan ly, can bd kd'toan.
De td chffc td't cdng tac ke' todn trong ddn vi stf nghidp cdng dam bao phdt huy day du, vai trd tac dung eua ke' todn ddi vdi cdng tdc quan Iy thi vide td chffc cdng tdc kd' todn tai chinh phai phCi hdp vdi ydu cdu vd trinh dd nghiep vu chuydn mdn cua dpi ngu cdn bd quan Iy, can bd kd'todn.
To chffc bd may kd' toan tai chinh phai dam bao nguyen tac gpn, nhe, tid't kidm va hidu qua.
Tiet kiem, hieu qua Id nguyen tac cua edng tdc td chtfc ndi chung vd td chtfc edng tde ke todn noi ridng, do do thffc hidn nguyen tac nay phai dam bao td chtfc cdng tac kd' toan khoa hpc, hdp ly, thtfc bidn td't nhd't chffc nang, nhidm vu cua kd' todn, ndng caoehd't Iffdng cdng tde kd'toan, quan Iy chdtche,hieuqua, tinh todn va do Iffdng chinh xac cdc nghidp vu kinh td' phat sinh.
Nhtfng nguyen tae trdn phai dtfdc thtfc hidn rapt cdch ddng bp mdi cd the td chffc thffc hien tdt va day du cac ndi dung td chffc cdng tac ke' toan tdi chinh trong ddn vi sff nghiep cdng.
2.2. Ngi dung cua to chdc ke'toan - Bo mdy ke todn
Lffa chon cdc hinh thtfc td chffc cdng tac kd' toan cd lien quan mat thid't de'n vide thid't kd'bd mdy ke' todn d ddn vi. Trtfdng phong ke'toan phai can cff vao qui md, ddc diem hoat ddng cua ddn vi va kha ndng, trinh dp eua dpi ngu can bd kd' todn bien ed de lffa ebon hinh thffc td chffc cdng tde kd' toan va bd may kd' toan ciia ddn vj. Tuy dac did'm hoat dpng eua mdi ddn vi de ed the' chpn, bien nay trong vide td chffc cdng tac, bd may ke' toan cd the tid'n hdnh theo mdt trong ba hinh thffc: Hinh thffc td chffc bp mdy ke' toan tap trung; Hinh thtfc td chffc bp mdy kd' toan phdn tdn; Hinh thtfc td chffc bd may ke' toan hdn hdp (vffa tap trung vtfa phan tdn).
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- To chiic van dung chiing tU ke todn Khi td chffc thtfc hien cac quy djnh phdp ludt ve chffng ttf kd' todn, ddn vi stf nghidp edng lap phai tudn thu cac nguyen tdc ve lap va phan dnh nghiep vu kinh td^ tai chinh tren chffng tff kd'toan;
kiem tra chffng tff kd' toan; ghi sd vd Iffu trff, bao quan chtfng ttf kd' todn; xff Iy vi pham. He thd'ng bid'u mau chtfng ttf ke' toan ap dung cho cdc ddn vj stf nghidp gdm: Chtfng ttf ke' todn chung cho ede ddn vi stf nghiep gdm 4 ehi tieu (chi tidu Iao ddng tien Itfdng; chi tidu vdt ttf; chi tidu tien td;
chi tieu tdi san cd' dinh); Chtfng ttf ke' todn ban hdnh theo cdc van ban phap luat khde (cdc mdu va htfdng ddn phtfdng phap lap tffng chffng tff dffdc dp dung theo quy dinh cae vdn ban phdp ludt khdc).
- To chiic van dung he thdng tdi khodn ke todn Ddn vi stf nghidp phai tudn thu cdc quy djnh ve hd thd'ng tai khoan kd' todn, ke' ea ma so' va ten gpi, ndi dung, ke'l ed'u va phtfdng phdp ke' todn cua ttfng tai khoan ke' todn vd dtfa vdo he thd'ng tai khoan ke' todn do Bd Tdi chinh ban hdnh, can cff vdo chtfc ndng, nhidm vu, tinh chd't boat ddng cua ddn vi minh va ydu cau quan ly de ltfa chon cdc tdi khoan kd'toan phiJ hpp, can thie't de hinh thanh mdt he thd'ng tai khoan ke' toan eho ddn vi minh. He thd'ng tai khoan ke' todn stf nghiep gdm ede tdi khoan trong Bang can dd'i tdi khoan va cdc tdi khoan ngoai Bang cdn do'i tai khoan:
+ Cdc tai khoan trong Bang can dd'i lai khoan phan anh toan bd eac nghiep vu kinh te', tai chinh phat sinh theo cdc dd'i ttfdng ke'toan gdm tai san, ngudn hinh thanh tdi san vd qud trinh sff dung tdi san tai ddn vi hanh chinh stf nghidp. Nguydn tac ghi so cdc tai khoan trong Bang cdn dd'i tai khoan dtfdc thtfc hidn theo phtfdng phdp "ghi kep" nghia Id khi ghi vao ben Nd cua mdt tai khoan thi ddng thdi phai ghi vao ben Cd cua mdt bode nhieu tai khoan khdc hoac ngtfdc Iai.
-I-Cac tai khoan ngoai Bang cdn dd'i tai khoan phan dnh nhffng tai san hien ed d ddn vi nhtfng khdng thupc quyen sd htfu cua ddn vj (nhtf tai san thud ngodi, nhdn giff hd, nhdn gia cdng, tam giff. ), nhffng chi tieu kinh te' da phan anh d cdc
278 So 5-Thang 4/2019
tai khoan trong Bang can dd'i tdi khoan nhtfng can theo ddi de phuc vu cho yen can quan Iy, nhtf: Gia tri cdng eu, dung cu lau ben dang sff dung, dff todn chi hoat ddng dtfdc giad... Nguydn tdc ghi so cac tdi khoan ngodi Bang cdn dd'i tai khoan dtfdc thtfc hien theo phtfdng phap "ghi ddn" nghia la khi ghi vao mot bdn cua mpt tai khoan thi khdng phai ghi dd'i ffng vdi bdn nao cua cdc tai khoan khac.
- Td chdc lua chon, van dting hinh thiic ke'lodn phu hgp
Hinh thffc ke' todn Id he thd'ng td chffc sd kd' toan bao gdm so' Iffdng sd, ke't ed'u cdc loai so, mdu sd va md'i quan he gitfa cac loai so vdi trinh tff vd phffdng phdp ghi sd nhd't dinh de ghi chep, tdng hdp, he thd'ng hda sd' lieu tff chtfng tff gd'c vao cdc sd ke'todn va lapBCTC. Theo chd'dp kd' todn hien hanh, dtfdc dp dung mpt trong 4 hinh thtfe ke'toan sau: Hinh thtfe ke'todn Nhat ky - So Cdi; Hinh thffc ke'todn Nhdt ky chung; Hinh thffc kd' toan Chffng tff ghi sd; Hinh thtfc kd' toan tren may vi tinh. Trong mdi hinh thtfc, sd kd' todn cd nhtfng quy dinh cu thd' ve sd'Itfdng, kd't ca'u, mau sd, trinh tff, phtfdng phap ghi chep va md'i quan he giffa cdc sd ke' todn.
- To chiic vdn dung he thd'ng sd ke'todn sd kd' todn dung dd ghi chep, he thd'ng va Itfu gitf toan bd cac nhidm vu kinh td', tdi chinh da phat sinh theo ndi dung kinh te' va theo trinh ttf thdi gian cd lien quan dd'n ddn vi sff nghidp. Cdc ddn vi sff nghiep deu phai md sd kd' toan, ghi chep, quan ly, bao quan, Itfu trff sd ke' toan theo dung quy dinh cua Ludt Kd' todn va cac vdn ban hffdng dan ed lien quan.
Dd'i vdi cac ddn vi ke' todn cd'p I va cd'p II (Gpi tat la ca'p tren), ngodi vide md so kd' todn theo ddi tai san vd sff dung kinh phi trtfc tie'p cua ca'p minh cdn phai md sd ke' todn theo ddi vide phdn bd dff todn, tdng hdp vide sff dung kinh phi va quye't todn kinh phi cua cae ddn vi trffc thudc (ddn vj ke' toan cd' II cd'p III) de tdng hdp BCTC ve tinh hinh sff dung kinh phi va quyd't todn vdi Cii quan quan Iy cd'p trdn vd cd quan tai chinh ddng ca'p.
KE TOAN-KIEM TOAN
Moi ddn vi ke toan chi cd mdt he thdng sd ke todn cho mpt ky ke'toan nam. So ke'todn gdm: So ke toan tdng hdp vd sd kd' toan ehi tie't. Tijy theo hinh thffc kd' toan ddn vi dp dung, ddn vj phai md day du cdc sd ke' toan tdng hdp, so ke' todn chi tidt vd thtfc hien d^y du, dung ede quy dinh cua hinh thffc ke' todn ve npi dung, trinh tff vd phffdng phdp ghi chep dd'i vdi ttfng mdu sd kd' todn. Nhd ntfdc quy dinh bat bupc ve mdu sd, ndi dung va phtfdng phdp ghi chep dd'i vdi cdc loai sd tdng hdp (Sd Cai, sd Nhdt ky) quy dmh mang tinh htfdng ddn dd'i vdi cac loai sd kd' todn ehi tiet, the ke'todn chi tidt.
- To chiic van dting BCTC vd bdo cdo quyit lodn ngdn sdch
BCTC, bdo cao quye't toan ngdn sdch dung de tdng hdp tinh hinh ve tdi san, tid'p nhdn va sff dung kinh phi ngdn sdch cua nhd ntfdc; tinh hinh thu, ehi vd kd't qua hoat ddng cua ddn vi HCSN trong ky ke todn, cung cd'p thdng tin kinh td', tdi chinh chu ye'u cbo vide ddnh gia tinh hinh thtfc trang cua ddn vi. Id can ctf quan trong giup cd quan nha ntfdc, lanh dao ddn vj kie'm tra, gidm sat dieu hdnh boat ddng eua ddn vi. Vide lap BCTC, bdo cdo quyd't toan ngdn sach phai lap dung theo mau bidu quy djnh, phan dnh d^y du cae ehi tie't da quy djnh, phai Idp dung ky ban, ndp dung thdi gian day du bao eao tdi tffng ndi nhdn bao cao.
Hd thd'ng ehi tidu BCTC, bdo eao quyd't toan
ngdn sdch phai phii hdp va thd'ng nha't vdi chi tieu dff todn nam tai chinh va mue luc ngdn sach nhd nffdc, dam bao cd the so sdnh dffdc gitfa sd' thtfc hien vdi so' dtf toan vd gitfa cdc ky ke' todn vdi nhau. Trffdng hdp lap BCTC, bdo cdo quye't todn ngdn sdch cd npi dung va phtfdng phap trinh bay khdc vdi cdc ehi tieu trong dtf todn hoac khde vdi BCTC ky kd' todn ndm trtfde thi phai giai trinh trong phan thuyd't minh BCTC.
- To chiic kiem tra ke todn
Kie'm tra kd'todn la mdt trong nhtfng ndi dung quan trpng cua td chtfc cdng tac kd' toan. Cdng tac kidm tra kd' toan thtfdng do mpt bd phdn dtfdc giao nhiem vii kiem tra tid'n hdnh. Theo Didu 3, Ludt Ke' todn quy dinh: "Kid'm tra ke' todn la vide xem xdt, ddnh gid tudn thu phdp ludt ve kd' todn, sff trung thtfc, chinh xae eua thdng tin, so" lieu ke'todn"
Muc dich cua td chtfc kidm tra edng tde ke' todn: Ddnh gid tinh hinh trien khai chap hdnh dtf toan ngan sdch hdng nam tai ddn vj theo quy dinh phdp ludt ve NSNN, tinh hinh chd'p hdnh edng tdc thffc hanh tid't kiem chd'ng ldng phi cua ddn vi; Phdt hien vd chd'n ehinh kip thdi cac sai pham, dp dung cdc bidn phap xff Iy sai pham theo diing thim quyen; td chffc rut kinh nghidm, ddnh gia nhffng tdn tai tim ra nguydn nhan va dffa ra phffdng htfdng, bidn phap khac phuc nham tdng ctfdng cdng tac quan Iy tdi chinh ke todn tai ddn vi •
TAI L I E U T H A M K H A O :
1. Bd Tdi chinh (2006). QuyS't dinh s. 19/2006/TT-BTC ngdy 30/3/2006 cua B6 Tdi chinh vi viic ban hdnh che do ke'todn HCSN.
2. Bo trudng Bg Tdi chinh (2008). He thdng Muc luc ngdn .sdch nhd nudc ban hdnh theo Quye'l dinh s.
33/2008/QD-BTC ngdy 02/6/2008.
3. Chinh phu (2006), Nghi dinh s 43/2006/ND-CP ban hdnh ngdy 25/4/2006 vi viec quy dmh quyen tu chu.
tu chiu trdch nhiem ve thuc hiSn nhiem vu, tS chdc bo mdy, bien che vd tdi chinh ddi vdi dan vi sU nghiSp cdng Iqp.
4 Chinh phii (2012). Nghi dinh s. S5/2012/ND-CP ngdy 15/10/2012 ve ca che hogt dgng. ca che tdi chinh doi vdi cdcdon vi sU nghiep y t^ cong lap vd gid dich vu khdm benh. chUa benh cua cdc co sd khdm benh. chUa benh cdng lap
So 5-Thang 4/2019 279
Ngay nhan bai: 18/3/2019
Ngay phan bidn danh gia va su'a chfia: 28/3/2019 Ngay chap nhSn dang bai: 8/4/2019
Thong tin tdc gid;
ThS. TRAN THI QUYEN Khoa Kd' toan
Trtfdng Dai hpc Kinh td' - Ky thuat cdng nghidp
ORGANIZING ACCOUNTING SYSTEMS AT PUBLIC SERVICE DELIVERY UNITS
• Master. TRAN THI QUYEN Faculty of Accounting
University of Economics - Technology for Industries
ABSTRACT:
This article is to provide an overview about general theoretical issues about public service delivery units and the accounting system at public service delivery units. This article analyzes the characteristics of public service delivery units and also presents basic theories about accounting organization in public service dehvery units. Well-developed accounting systems in public service delivery units not only ensure for collecting and systematizing accounting information dmely and reliably for economic management activities but also manage their assets effectively as well as prevent losses related to their assets.
Keywords: Public service delivery unit, finance, accounting.
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