Chế độ kế toán hành chính sự nghiệp - thực trạng và hướng hoàn thiện

NHUNG VAN De KINH T6 VIM #

Che do Ke toan Hanh chinh sir nghiep￾Thirc trang va hirdng hoan thien

TS. Tran Van Thuan

Dai hoc Kinh te Quoc ddn

Ke toan hanh ehinh su nghiep (HCSN) la mpt bp phan quan trgng ciia he thdng ke

toan nha nadc. Trong nhifng nam qua, he thdng ke toan Viet Nam ndi chung va ke

toan HCSN ndi rieng da cd nhifng ddi mdi dang ke nhim phii hgp vdi thdng le ke toan

qudc te; chinh sach, che dp tai ehinh eiia Nha nadc va dap img yeu cau hpi nhap kinh

te qudc te. Bai viet nay phan tieh nhang diem mdi va mpt sd npi dung cin ilep tuc

dagc hoan thien, bd sung cua Che dp ke toan HCSN.

Kl toan HCSN la mpt

bp phan quan trpng

eiia k l toan nha nude,

ed ehUe nang, nhiem vu thu

thap, xii ly va eung cap thdng

tin v l tinh hinh tai sin, tinh

hinh tilp nhan, sir dung va

quylt toan kinh phi eung nbU

kit qui thu, ebi boat dpng sU

nghiep va boat dpng sin xua't

kinh doanh (SXKD) eiia dPn vj

HCSN. Thdng tin do k l toan

HCSN eung cap khdng nhii'ng

phue vu eho viee quan ly, diiu

hanh dPn vj ma cdn la can cir

ra quylt dinh quan ly ciia eP

quan chii quin cap tren va

phue vu quan ly Ngan saeh

nha nude. De phii hpp vdi

chi'nh sach, cb l dp tai chfnh

ap dung trong cae dPn vj

HCSN, Bp trudng Bp Tai cbinh

da ban hanh Cb l dp k l toan

HCSN theo Quylt dinh sd

19/2006/QO-BTC ngay

30/3/2006 thay thd Quylt dinh

sd 999/TC/QO-COKT ngay

02/11/1996 va cac Thong tu

hudng dan sira ddi, bd sung

Chd dp kitoan HCSN.

C b l dp k l toan HCSN hien

hanh phan biet v l mat cP che,

chinh saeh tai ehinh ma khdng

phan biet v l mat k l toan gii/a

dPn vi hanh ehinh thuin tuy

vdi dPn vi sU nghiep, dPn vj sU

nghiep ed thu. Cb l dp k l toan

HCSN khdng ap dung eho cac

doanh nghiep thupe lUe lupng

vu trang nhan dan va cac ddn

vj sU nghiep ngoai cdng lap.

So vdi trudc day, Ch i dp k l

toan HCSN hien hanh cd

nht/ng ddi mdi cP ban sau:

Tha nha't, v l ehirng tU k l

toan. Cb l dp^ ke toan HCSN

bien hanh bd sung eae loai

chimg tu lien quan din bdn

nhdm chi tieu: Lao dpng- tiin

iUPng, Tiin te. Vat tu va Tai

sin ed djnh. Cae loai ehirng tU

dupe bd sung bao gdm: Bing

thanh toan thu nhap tang

them; Bang thanh toan phu

cap; Bang ke thanh toan edng

tae phi; Bien ban kiem nghiem

vat tu, edng eu, san pham,

bang boa; Bang ke chi tiin

cho ngudi tham dU hpi thao,

tap huan; Bien ban kiem ke

TSCD; Bien ban giao nhan

TSCD sira eht/a idn hoan

thanh; Bang tinh va phan bd

kha'u hao TSCD... Cung vdi

he thdng chimg tU da cd, cae

chUng tU dUdc bd sung giup

eho viec phan anh diy dii va

toan dien hPn tinh hinh boat

dpng eiia dPn vj HCSN, tao

dieu kien thuan Ipi chg viec

kilm tra, thanh tra, kiem toan

va quylt toan ciia dPn vj

HCSN va cae cP quan chirc

nang cua Nha nude.

Tha hai, v l tai khoan k l

toan. Cb l dpk l toan HCSN

hien hanh bd sung eae tai

khoan: TK 113 "Tiin dang

ehuyin", TK 121 "Oiu tu tai

ehinh ngan ban", TK 153

"Cdng cu dung cu", TK 221

"Oiu tu tai chinh dai ban", TK

335 "Phai tra eae ddi tupng

khae" va TK 521 "Thu ehua

qua ngan sach". Ben canh dd,

C h i dp k l toan HCSN hien

hanh eung thay doi quy dinh

md ehi tiet ciia cac tai khoin:

TK 155 "San pham, hang hoa"

(Chuyin 1556 thanh 1552),

TK 211 'TSCD hiru hinh" (Bd

tieu khoan 2111 "Da't" va sip

xip lai), TK 311 "Cae khoan

pbii thu" (Bd tiiu khoan 3112),

TK 337 "Kinh phi quylt toan

ehuyin nam sau" dUPc ehi tilt

thanh 3371, 3372, 3373 (Odi

ten TK 3371 thanh "Nguyen

lieu, vat lieu, edng eu, dung cu

tdn kho" va tach rieng khd'i

IUdng SCL va XDCB hoan

thinh), TK 421 "Cbenli lech

thu, ehi chua xii \y" (Bo sung

TK 4218 "Chenh lech thu, chi

boat dpng khac''), TK 441

"Ngudn kinh phi diu tu XDCB"

{Dugc chi tilt thanh TK 4411

"Ngudn kinh phf NSNN cap",

TK 4413 "Ngudn kinh phi vien

trp" va TK 4418 "Ngudn kinh

phi khae") va TK 462 "Ngudn

kinh phi du an" dupc thay ddi

nen 25