(^Scr02(163) 2017) NGHIEN CUfU TRAO BOI r Ke toan kinh phi ngan sach nha nird̂ c trong boi canh tir chu tai chinh va hoi nhap ke toan quoc te Ung dung cho cac truong trung hoc chuyen nghiep cong lap V[.]
Trang 1r
Ke toan kinh phi ngan sach nha nird^c trong boi canh tir chu tai chinh va hoi nhap ke toan quoc te - Ung dung cho cac truong trung hoc
chuyen nghiep cong lap Viet Nam
fioNggcTram*
T6MTAT
Trong boi cdnh Viit Nam hgi nhdp sdu rgng v&i thi gidi & mgi linh vuc, ciing v&i nhOng ddn vi trong khoi hdnh chinh su nghiep cong, cdc tru&ng trung hgc chimin nghiep cdng Idp dang tren Ig trinh ddi m&i todn dien, hudng din chat lugng dich vu ddo tgo cao hon nhdm ndng cao khd ndng canh tranh Viic ban hdnh Nghj dinh s616/201S/NB-CP ngay 14/2/2015 cua Chinh phd quy dinh cff cheiu chu cua don vjsu nghiep cong lap Trong do, ndi bat la vi^c ddi m&i phuong thuc c6pphdt kinh phi tir ngdn sdch cho cdc dffn v; su nghiep cong Idp theo hinh thuc dgt hdng, giao nhi^m vu trin cffs& h$ thong dfnh mite kinh te kf thudt, don gid dugc cap cd tham quyin quy dinh di cdc don v/ su nghiep cdng Idp tif chu vi chi phi thu&ng xuyen doi hoi nhihig thay ddi trong ngi dung cdng tdc kitodn trong cdc dam v/ ndy Trong phgm vi bdi viit ndy, tdcgidxin dugctrao ddi vi kitodn tiip nhdn vd sit dungkinh phi NSNN tgi cdc tru&ng trung hgc chuyin nghigp cong Igp Viet Nam tn^t tndt v^n dung chuan mirc kitodn cdng qu6c ti (IPSASs) mdt khdc thich nghi v&i co che qudn ly tdi chinh hiin hdnh
* Tir khoa: kitodn, ngdn sdch nhd nu&c, IPSASs
ABSTRACT
Vietnam in the context of deeper regional and international integration in all fields, the administrative units
in the public service sector and the vocational schools are now on stage of comprehensive innovation, which points to enhance education services in order to improve competitiveness The promulgation
of Decree No 16/2015/ND-CP dated 02/14/2015 of the Government has stipulated the autonomy of public service units; which highlights the innovation mode of allocation of funds from the budget for the public service units in the form of orders, assignments as well as on the basis of the economic system of technical levels, the unit price as for public service could enhance their autonomy in cost management That also requiresconstant changes in the content of accounting work in these units
In this article, we will discuss the accounting in receiving and use of funds for the state budget in the vocational schools of Vietnam by applying International Public Sector Accounting Standards system (IPSASs) as well as obedience to the Vietnamese financial regulation
• Keywords: accounting, state budget, IPSASs
Gidi thieu (Introduction) phuang phap ke toan ghi nhan nghiep chinh la mue thudc cho
Vdi cae quoc gia cd ung dung P^^" ^^^ ^^'^ 8'^° '^i'^h phat edng tac ke toan tai cac dcm vj
toan bd hay mgt phSn hoac im§ sinh, lap va yinh bay bao cao sy nghiep edng lap Ngoai ra,
dung cd van dung chuan myc ke ^^ *°^" ^'-^^ ^^^ S'^'J^" "^Vrc ke vdi timg loai hinh don vi boat toan edng qude ta (IPSASs), k^ ^o^n cdng qude te (IPSASs) 6 ddng d cac nganh khac nhau
toan cac don vj su nghiep cdng Vi?t Nam khi chua ban hanh he hoac ed qui ehe quan ly tai ehinh
lap tuan thu eae qui djnii mang ^hong ehuan myc ki toan cong, khac nhau lai cd van ban hudng
tinh phap qui nhu nguyen t k , ^he do ke toan hanh chinh sy dan edng tac ke toan rieng Cung
* Hgc vien Ngdn hdng
Trang 2NGHIEN CUTU TRAO B 6 |
gidng cac dan vi sy nghiep cdng
lap Viet Nam khac, he thong 303
tnrong trung cap chuyen nghiep
cdng lap (TCCNCL) cung nhu
he TCCN dang dirge dao tao
tai 200 trudng cao d^ng va 40
trudng dai hgc hien nay dang
thyc hien cdng tac k^ toan theo
qui dinh ciia chS do kk toan hanh
chfnh do Bd Tai chinh ban hanh
tai QuySt djnh s6
19/2006/QD-BTC ngay 30/3/2006 va didng
tu so 185/2010/TT-BTC ngay
15/11/2010 do Bd Tai chinh ban
hanh sua ddi Quy^t dinh 19 Tuy
nhien, khi co ch6 quan ly tai
ehinh danh cho cac dcm vj nay
thay ddi tir Nghi djnh 43/2006/
ND-CP ngay 25/4/2006 sang
Nghj dinh 16/2015/ND-CP ngay
14/2/2015 da khac phuc tinh
binh quan trong cap phat ngan
sach nha nude (NSNN) eho don
vi sy nghiep din den tinh trang y
lai vao sy bao cap ciia Nha nude,
ddng thdi khuyen khich dan vj
xay dyng ke hoach sir dung lao
dgng hieu qua Dieu nay tat yeu
se dan den nhu eau thay ddi che
do ke toan hanh ehi'nh sy nghiep
ddng bp vdi qui ehe tai chinh
Vay edng tac ke toan ndi chung,
dac biet la ke toan tiep nhan va
sir dung kinh phi tir ngan sach
nha nude ciia cae trudng nay
phai thay doi nhu the nao de
vira phii hgp vdi eae qui dinh ty
ehu tai ehinh vira tiep can vdi
xu the hda nhap, hpi tu ke toan
the gidi?
Ngi dung
/ Sir khdc biet giira Che
do ke todn do7t vi hdnh chfnh
sir nghiep vd IPSASs lien quan
den lie todn tiep nhdn vd sir
dimg kinh phi ngdn sdch nhd
nu&c
Tir nam 1996 cho den nay, he
thdng ke toan Viet Nam da va
dang cai each toan dien va dugc
xay dyng tren mdt ca sd tiep can va hoa nhap cd chgn Igc vdi nhiing nguyen tSc, thdng le pho bien cua quoc t£ ve ke toan Tuy nhien, viec tiep can va ung dung chuan myc ke toan cdng quoc te GPSAS) den nay vIn cdn la "bai toan phuc tap" Neu IPSAS dugc xay dyng dya yen ca sd IFRS va dugc thyc hien yen ca sd ke toan ddn tich day du thi he thdng ke toan HCSN Viet Nam dang dugc cac dan vi sy nghiep nhu trudng THCNCL ap dung lai dugc xay dyng tren ca sd Luat Ke toan, dac biet la Luat Ngan sach Nha nude (NSNN) vdi nen tang la ca
sd tien mat dieu chinh Sy khae biet xet rieng trong ke toan tiep nhan va sir dung kinh phi NSNN the hien nhu sau:
Ve doi tuang ap dung va thong tin ddu ra:
IPSASs ap dung cho cac dan vi thude chinh quyen trung uang, cac chinh quyen khu vyc;
ehinh quyen dia phuang va cac don vi trye thugc cac don vj nay;
eae don vi cung cap djch vu cdng dugc Nha nude tai yg thudng xuyen Nha nude chiu trach nhiem ve tai san cdng ng khi pha san Cu the cae dan vi boat ddng trong ITnh vyc edng hang nam phai lap bao cao tai chinh
la nhimg don vi kinh te c6 the sir dung kinh phi NSNN nhung chiu sy kiem soat ciia Chinh phii hoac ca quan Nha nude ed thSm quyen Cae dan vi nay boat ddng
theo nguyen \kc ty can ddi thu
chi; Chenh lech giira eae khoan thu (bao gdm ea kinh phf ngan sach cap) da sir dung trong qua yinh hoat dgng la thang du hoac tham hut thuan (doanh nghiep ggi la lai Id) eiia don vi trong
ky V.h loan Theo do IPSASs
quy dinh cac don vi thupc ilnh
vyc cdng hang nSm ph^ lip Bao
cao ket qua ho^t d$ng de phan anh qua tiinh hoat dgng va xac dinh t h ^ g du ho5c thSm hut ciia dan vi trong ky ke toan Nhu
vay, toan bd cac khoan thu bao
gdm ca sd kinh phi da tiep nhan
va cac khoan chi bao ghm ca sd
kinh phi da sii dyng phat sinh trong ky dugc phan anh vao bao cao ket qua hoat ddng
Cha do Ke toan don vi HCSN Viet Nam ap dung cho cac ca quan hanh chfnh, dan vi sy nghiep cd su dung kinh phi Ngan sach nha nude (NSNN); cac don
vi sy nghiep td chuc khdng sii dung kinh phi NSNN Theo do, cac don vi HCSN la dan vi thu hudng NSNN chu chua phai la don vi kinh te nhu qui dinh yong IPSASs, ke toan tiep nhan va sii dung timg loai kinh phf tir NSNN
d eae don vi nay cung cap thdng tin tren Bao cao "Tdng hgp tinh hinh kinh phi va quyet toan kinh phi da sii dung " (Mau B02-H), thdng tin nay cho ngudi doc biet NSNN cap eho dcm vi bao nhieu kinh phf va don vj da sir dung sd kinh phf dd vao ngi dung gi ed dung dy toan va mue lue ngan sach khdng viec kiem soat tinh tuan thii dugc de cao ban viec khuyen khfch tinh hieu qua khi sir dung kinh phf ngan sach nha nude Can cu de lap Bao cao B02-H dya tren so lieu ciia tai khoan ngudn kinh phf va tai khoan chi kinh phi dd, ndi each khac sd kinh phi tir NSNN ma don vj nhan de thye hien nhiem
vu quan ly hanh chinh hay dich
vu edng khdng dugc coi la thu nhap cua don vj (ngoai trir kinh phi thyc hien don dat hang) Ben canh dd ciing cd "Bao cao thu chi boat dgng sy nghiep va hoat dgng SXKD"(Mi5irB63-H) irong do phan thu, ehi hoat ddng
Trang 3NGHIEN CUrU TRAO DOI
va Cd tai khoan thu sy nghi?p
khdng gdm cac khoan kinh phi
do ngan sach cap cho don vi
Nhu v?y, t o ^ bd cac khoan thu,
chi ciia dcm vi HCSN dugc phan
anh d 2 bao cao rieng biet: kinh
phi da tiep nhan va su dung phan
anh d bao cao B02-H; Cac khoan
thu, chi boat dgng sy nghiep va
hoat ddng san xuat kinh doanh
phan anh d bao cao B03-H
Ve dp diing ca sa ki toan:
IPSASs qui dinh cae dan vj
thudc ITnh vyc cdng phai xac
dinh thang du hoac tham hut
thuan tren co sd so sanh chenh
lech eae khoan thu, chi phat sinh
trong ky Cung theo IPSASs, cac
khoan thu chi phat sinh trong
qua trinh hoat ddng ciia dan
vi dugc phan anh theo nguyen
tae ea sd ddn tich Vdi qui dinh
ciia Che do k6 toan HCSN,
toan bg qua trinh tiep nhan va
sir dung kinh phi NSNN va cac
khoan thu, chi ciia hoat ddng
sy nghiep dugc phan anh ve ca
ban theo nguyen tae ea sd tien
mat, eae khoan thu, chi eua hoat
dgng san xuat kinh doanh dugc
phan anh theo nguyen tie ca sd
ddn tfch
Ve giao dich ghi nhdn viec su
dung kinh phi tir NSNN:
Cha do ka toan HCSN ciia
Viet Nam qui dinh giao dich
mot chiau vdi thu, chi lien quan
den ngan sach; hai chieu ddi vdi
hoat dgng dich vu Sd thu dugc
ghi thang tang ngudn kinh phf
theo ty le qui dinh tren tong thu
sy nghiep hoac khi ed lenh ghi
thu ghi chi tir kho bae nha nude
Trong IPSASs mdi ehi ed ehuan
myc cho cac giao djch Irao ddi
(2 chieu) ma chua ed ehuan myc
cho cac giao dich mot chieu
Dong thdi qui dinh phai bii trir
giira thu va chi, s6 chenh Mch
mdi dugc ghi tang ngu^n von
Ve thang du, tham hut:
Don vi sy nghiep cdng nhu trudng THCNCL "tinh chenh lech thu, chi hoat dgng do tiSt kiem kinh phf va chenh l?ch hoat ddng kinh doanh dich vu
de bo sung nguon kinh phf, tang thu nhap, trieh lap cac qu^
Trong khi dd, theo IPSASs dan
vi dich vy cdng dugc nha nude
tai tra thudng xuyen tinh thang
du (tham hut) boat ddng thdng thudng, thang du tham hut boat ddng bat thudng
2 Cdc qui djnh qudn ly tdi
chinh thay ddi doi hdi svr thay doi cua che do ke todn - xet rieng & hogt dgng tiip nhdn vd sirdung kinh phi NSNN tgi cdc tru&ng THCNCL
Tir nam 2012 den nam 2015
la giai doan cd nhieu bien chuyen trong hanh lang phap ly tai chfnh khu vyc cdng Phai ke dan sy
ra ddi cua Luat gia sd 11/2012/
QH13 ngay 20/6/2012 va Nghi djnh 177/2013/ND-CP ngay 14/11/2013 hudng din thi hanh Luat gia so 11; Luat ke toan so 88/2015/QHI3 ngay 20/11/2015;
Luat NSNN sd 83/2015/QHI3 ngay 25/6/2015 Dae biet Nghj djnh 16/2015/ND-CP ngay 14/2/2015 qui dinh ve ca che ty chii ciia dan vi su nghiep cdng lap vdi diem ndi bat la co che gia dich vu edng, phuong thiie bo trf
dy toan ngan sach va each thirc trfch lap cac quT tir chenh lech thu, chi de lai; cu the:
- Thay ddi boat dgng tiep nhan sir dung kinh phi NSNN tir CO cha thu hudng kinh phi
de thyc hien nhiem vu chinh tri dugc giao phd sang hoat ddng dich vu cdng thyc hien don dat hang ciia Nha nude
- Chuyen doi sang ca che
N h i nude "mua" cac san pham d^u ra ddi hdi dcm vj sy nghi?p cdng phai thyc hien ca che tinh gia dich vy cdng Gia djch vu
sy nghiep cdng sir dyng kinh phi NSNN dugc xac dinh tren ca
sd djnh muc kinh te - ky thuat, dinh muc chi phi do ca quan cd tham quyen ban hanh va Id trinh tinh dii chi phi
- Qui djnh mue trich lap cac quT ca quan theo mirc do ty chu
va khuyen khich dan vi chu trgng hoat ddng hieu qua Liic nay, ke toan tiep nhan va sir dung kinh phi NSNN d cac trudng THCNCL ngoai cung cap thdng tin ve viec sii dung kinh phf dung dy toan, muc luc ngan saeh cdn cJin cho thay hieu qua sir dung kinh phf va gan viec tiep nhan sir dung kinh phi tu NSNN vdi kat qua "dau ra" cua dich vu dao tao Che do ke toan HCSN hien hanh chua dap img dugc ddi hdi tren, do vay viec ddi mdi eae qui dinh trong che
do ke toan HCSN hien hanh yd nen cap thiet
3 Khuyen nghi thay doi phuong phdp ke todn tiip nhdn
vd sir dung kinh phi NSNN cua cdc tru&ng THCNCL nhdm ddng bg v&i cor che tdi chinh vd phii hgp v&i IPSASs
Hgi nhap ke toan qude te ngay cang dugc sy quan tam cua nhieu td ehire qude te va ke toan cung nhu cac qude gia tran the gidi Nhiau nude da chii dgng va tfch eye tham gia bang viee ap dung ehuan mye ke toan quoe ta khdng chi trong ITnh vye tu ma con trong ITnh vye cdng Trudc tinh hinh do, mgt qude gia dang phat trien nhu Vict Nam khdng tha dirng ngoai ddng chay ciia
xu hudng nay Trong "Chien
Trang 4NGHIEN cufu TRAO DOI
luge ke toan - kiem tofin den
nam 2020, tam nhin 2030" ma
Thu tudng Chinh phii phe duy^t
theo Quyet dinh so
450/QD-TTg ngay 18 thang 4 nam 2012
da khang dinh: " Ke todn - kiSm
toan la cdng cu quan 1^ kinh te
quan ygng cd chuc nang tao lap
he thong thdng tin ve kinh te - tai
chinh - ngan sach phuc yy cho
viec dieu hanh va quyet dinh
kinh te ciia Nha nude cung nhu
cua mdi don vi, td chiic, doanh
nghiep " ddng thdi ciing de
ra nhieu nhiem vu nham phat
yien ke toan - kiem toan vimg
chSc, ma mdt yong sd do la:"
Tang cudng hdi nhap qude ta,
tao dyng mdi lien he chat che,
thira nhan lan nhau giiia Viet
Nam va eae quoc gia trong khu
vyc, tren the gidi va cac td chiic
qude te; tham gia vdi tu each la
thanh vien chfnh thiic ciia cae td
chiic nghe nghiep quoc te; tham
gia chii ddng vao qua yinh xay
dyng cac chuan myc bao cao
tai chinh qude te, chuan myc ka
toan cdng qude te, chuan mye
kiem toan quoc tl thdng qua cac
dien dan trong khu vyc va yen
tha gidi"
Viet Nam da lya chgn Id trinh
tiap can theo xu hudng hoa hgp
d timg khu vye, eu the la van
dung cd dieu chinh eae quan
diem eiia IPSASs vao ngi dung
edng tae ke toan d timg loai
hinh don vi nha nude mgt each
hai hda linh boat nham yanh
nhung bien dgng song vIn dam
bao tien trinh phat trien va hdi
nhap kinh te quoc te Bang each
thay ddi tir ca ehe tai chfnh cd
nhieu diem tuong dong vdi qui
dinh ciia IPSASs khi cac don vi
HCSN cd quyan ty chii ty bach
toan thu chi timg phan hoac toan
phan phai ty xac dinh ngudn thu
da ehi va ehi sao cho hieu qua
tao ra th$ng du cho don vi minh
Neu tat ca cac don vi HCSN deu
iJmg dung theo co che tM chfnh
n^y dong thdi ling dung hach
toan viec sO: dung kinh phi thyc
hi?n dich vy cdng tir NSNN theo phuong thuc thyc hien don dat hang ciia nha nude thi khodng
each giira ke todn HCSN Viet Nam va quan diem eiia IPSASs ciing thu hep ddng ke
Theo quan diem chiing tdi, trong pham vi ngi dung ke toan tiep nhan va sir dung kinh phi NSNN tai cac yudng THCNCL can phan tach rd hai phan: kg toan ngan sach theo co sd tien mat va ka todn tai san theo co
sd ddn tich Van dS nay khdng chi mang tinh ky thuat ma cdn lien quan chat che tdi td chirc he thdng ke toan nha nude
Mdt la: ddi vdi ka toan ngan saeh, mac dii hien nay viee phan cap quan ly ngan sach nha nude
da ngay cang md rgng, song dac diem quan ly ngan saeh nha nude van man^ tfnh tap trung kha rd net Diau nay the hien
d viee ehinh quyen cap tran van nam quyan kiem soat va anh hudng tdi ngan sach ehinh quyen cap dudi Tuy ngan saeh Idng ghep nhu vay nhung nhu
cau thdng tin \t ngan sach d
mdi cap chinh quyan lai khae nhau; thdng thudng tai timg cap ngan sach, nhu cau thdng tin dat
ra rat ehi tiet nhung d ca quan tai chinh cap tren thdng tin chi tiat ve ngan sach cap dudi khdng phai bao gid cung can thiet Day
la ly do can ket hgp td ehire ka toan tap trung va td ehiie ke loan phan tan trong phan he ke toan ngan saeh Can xac dinh thdng tin gi can tap trung len ngan saeh cap tren, thdng tin gi chi mang tinh quan ly diau hanh tai timg cap ngan sach va thdng tin
gi c ^ cho cac don vj sir dyng ngan sdch
Hai ]k' doi vdi kl toan tai san
theo nguven tac don tfch thi day
\k lo^i ke toan cd nhi$m vu phan
dnh day du dien mao tai chinh, hay thih hinh tai san ng, tai sdn
cd cOa mgt don vi ke todn d tiing
ky ke todn; mat khdc moi dan vi
ke todn ra ddi lai xu^t phdt tir yeu cau phan cap quan ly, vi the
viec to chiic he thong ke todn
nay phai kdt hgp dugc nhu cau
thdng tin chung dap ung yeu cau quan ly vT md ciia Nha nude, dong thdi phai dap img dugc yeu cau quan ly cu the ciia timg don vi ke todn
Theo do, chiing tdi xin de xuat qui yinh hach toan mgi giao dich tiep nhan va sii dung kinh phi NSNN tir dy todn kinh phi cua yudng THCNCL (nhu bang trang ben)
Ket luan
He thdng ke toan Viet Nam ndi chung va ke toan dan vj sy nghiep cdng lap ndi rieng chiu tae ddng bdi mdi trudng kinh doanh, mdi trudng phap ly va mdi trudng van hda Kinh te thi yudng theo djnh hudng xa hdi chii nghTa ddi hdi ke toan dan
vi sy nghiep cdng lap mdt mat phai thira nhan cac nguyen tac, thdng le phd bien ciia qude te, ddng thdi, phai ed md hinh quan
ly phii hgp vdi dac diem va trinh
do phat trien kinh te eua Viet Nam, bai vay van dung cd chgn Ipc thdng le qude ta phii hgp vdi dac diam nen kinh te va trinh dp quan ly ciia Viet Nam the hien
sy hai hda, linh boat nham tranh nhung bien ddng nhung dam bao cho tien trinh phat trian
va hdi nhap kinh te qude te Han the nira, ddi mdi ca che tai chinh dugc xac dinh la mgt
Trang 5NGHIEN CQU TRAO DOI
ngi dung dac biet quan trgng Id
dieu kien then chot de cac don
vi sy nghiep phan dau ty chii
miic do cao hem, nang cao chat
lugng djch vy, gidm gdnh nang
chi NSNN, dugc xac dinh la
mgt tron^ nh&ng khau dot phd
cua Chien luge Tai chinh den
nam 2020 Tuy nhien, hien
thyc hda cdc chu truang ve ddi
mdi tai chinh yong giai doan
hien nay ddi hdi phai ed sy phdi
hgp d6ng b^, trong dd phai ke d^n viec thay doi ndi dung ke todn dcm vi sy nghiep cdng l|.p nham cung cap cdc thdng tin ke todn xac thyc phyc vu quan ly tai chinh nha nude va qudn yi dan vi
Tai lieu tham khao:
Bd Tdi chinh (2006) Quyit dinh
so 19/2006/QD-BTC ban hdnh ngay 30/3/2006 Chi da ki todn HCSN
Bp Tdi chinh (2010), Thdng tu 185/2010rrT-BTC ban hdnh ngdy, 15/11/2010, hu&ng ddn sua ddi, bd sung chi 3Q id todn HCSN ban hdnh k^m theo Quyet dinh s6 19/2006/QB-BTC ban hdnh ngay 30/3/2006 cua
BQ trudng Bg Tdi chinh Chinh phu (2015) Nghf djnh 16/2015/ND-CP ban^ hdnh^ ngay 14/2/2015 qui djnh vi ca chi tif chii ciia dcm vi su nghiep cong lap Hgc vien Tdi chinh (2011), Gido trinh Chudn muc ke todn cong quoc
ti NXB Tdi chink
Ke toin t^i san theo cor sfr doD tfch,
cho ra thong tin tren b^o c^o ket qu^ hosit d^ng
Rut A*f Xo&n de phuc vy cho chi thgrc hi|n djch vu
-DSy dupe coi nhir khoan nhan img tnt6c thyc hi^n djch
vu cong, cSn cii chiing tir nit du lodn kiem chuyen
khoan, hoSc kiem phieu ITnh tien, chimg tir chuyen tien,
h6a don hang h6a, v.v
No TK Vai Eu, No phai tra
C6 TK Phai Ihu nh^ nirac (kinh phi XYZ)
Chi cho viec thyc hien dich vu cong, c5n cut h6a don,
phieu chi, phieu xult kho, banglhanh toSn
Ng TK Chi phi djch vu cong
Co TK Phai tra nh^ cung cap, khau hao Idi san
CO dinh, vat tir, lien
Xdc dinh doanh ihu hoin th^nh dich vu cong, can cir
gid phi \k khoi luong dau ra hodn thdnh du tieu chuan
kinh teky thuat:
Ng TK Phdi Ihu nha nude (kinh phi XYZ)
C6 TK Doanh thu dich vu cong
Xac dinh k6l qua djch vu cong:
+ Ket chuyen chi phi:
NgTK Xdc djnh k a qua
Cd TK Chi phi dich vu cong
+ Ket chuyen doanh thu:
Ng TK Doanh thu dich vu cong
C6 TK Xdc dinh kSl qua
+ Chenh lech lai dugc ket chuyen
NoTK Xdc dinh ket qua
C6 TK Lgi nhuan djch vu cong
+ Chenh lijch lo dugc ket chuyen:
NoTK l.cn nhuan dich vu cong
C6TK Xdc djnh kit qua
Ke fo&n ngan sich theo cor sd tien m$t cho ra thong tin tren b i o t&o tiep nhSn
v^ sir dijng kinh phf tu- NSNN can cii dy todn dugc xay dyng dya iren irdc tinh ve kh&i lugng djch vu cong hodn thdnh, gid phi XYZ cho don vj Ng TK Dy todn kinh phi XYZ
Rut du todn de phyc vy cho chi thyc hi?n dich vy, cdn cii chung tir thu ti6n, chuyen tiSn:
Ng TK Tiin kinh phi tit NSNN C6 TK Kinh phi XYZ Dong thai ghi don
Co TK Dy toan kinh phi XYZ Chi de thyc hien djch vy cong, cdn cu chiing tir chi tien, chuyen tien:
Ng TK Chi kinh phi XYZ
Co TK Tien kinh phi XYZ Cuoi nam lap bdo cdo quyet todn tinh hinh tiep nhan vd sir dung kinh phi XYZ
Khi bdo cdo quySt todn dugc duyet:
NoTK Kinh phi XYZ C6 TK Chi kinh phi XYZ