Hoàn thiện tổ chức công tác kế toán các bệnh viện y học cổ truyền trên địa bàn thành phố hà nội tt tiếng anh

Therefore, from the theoretical research and basis on the current situation in organizing accounting work at Traditional Medicine hospitals in Hanoi, by approaching the organization of a

STRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE

ACADEMY OF FINANCE

NGUYEN THI PHUONG ANH

IMPROVING ACCOUNTING WORK ORGANIZATION IN

Faculty: Accounting Code no.: 9.34.03.01

DOCTORAL THESIS ABSTRACT

HANOI, 2020

The thesis is accomplished at:

ACADEMY OF FINANCE

Scientific Supervisor: Associate Prof Nguyen Dinh Do

Counter Argument 1:

Counter Argument 2:

Counter Argument 3:

The thesis will be defended at Doctoral Dissertation Assessment Council for

Academic Level,………Location: Time:

After the publication, the thesis will be stored at:

- National Library of Vietnam

- Academy of Finance Library

INTRODUCTION

1 Reasons for choosing the research topic

In the context of a highly progressive global economy, the Vietnamese Party and Government have made many innovative policies for the health sector's activities to enhance the operational capacity of the state and economic units On the one hand, these policies have created a wide legal corridor for non-business units to promote their autonomy and self-responsibility to reduce their dependence on the state budget for their activities As a result, the health sector in general and the traditional medicine sector in particular have gained achievements in the areas of inheritance, staff training, scientific research, medical treatment, medicine production and medicinal production , making an important contribution to the cause of caring and protecting the people's health, supporting the national health and medicine and raising the position of Vietnamese traditional medicine and pharmacy in the world The system of traditional medicine has been strengthened, the health care and examination and treatment network have been upgraded and improved, and the system of health service provision has been expanded, improving medical ethics, responsibilities of health workers, improving the effectiveness of medical examination and treatment

In particular, the Party and the State have issued many directives and circulars of agencies, agencies and policy makers to overcome difficulties and exist traditional Vietnamese medicine in general and in Ha noi in particular: The 4th Resolution of the Central Committee of the Communist Party of Vietnam VlI "On urgent issues in the care and protection of people's health", The Conference The 6th Central Committee of the 12th term issued Resolution No 20 / NQ-CP dated October 25, 2017 on "Strengthening the protection and improvement of people's health in the new situation", Decision 1092QĐ / TTg dated September 2, 2018 on "approving Vietnam's health plan"

In the new financial mechanism, the assignment of autonomy and self-responsibility

in implementing tasks, organizational structure, payroll and finance for public non-business units in general and for traditional medicine hospitals transmission in Ha noi in particular has helped hospitals to actively expand activities to increase finance and reduce the burden

on the state budget Organizing accounting work is a tool for organizing the management, economical and efficient use of the financial resources of the unit in the direction of such autonomy, publicity and transparency At the same time, it helps the ministries and branches better manage their financial resources and come up with the right policies and strategies to promote and preserve the long tradition of traditional medicine, contributing to the expansion of People's health care activities

Although, the Government issued Decree 16/2015/ ND-CP on February 14, 2015 (ND16/2015) replacing Decree 43/2006 / ND-CP on April 25, 2006 (ND43 / 2006), regulating the autonomy mechanism for public non-businesss, the activities of public health service units still comply with Decree 85/2012 / ND-CP dated October 15, 2012 ( Decree 85/2012) is no longer in line with Decree16 / 2015, so the Government needs to issue a new operating mechanism specifically for the health sector to match the autonomy mechanism, creating a legal corridor for the public health careers in general and traditional medicine hospitals in Ha noi in particular are proactively promoting the capacity of high-quality public service providers for society, expanding medical examination and treatment,

increased sources collection for the unit The Ministry of Finance issued Circular 107/2017 / TT-BTC dated October 10, 2017 (TT107 / 2017), guiding the accounting regime of administrative and non-business units to reflect quite fully financial and economic operations arising, at the same time supplementing books, financial statements, settlement reports more in line with international public standards However, the application of the administrative and non-business accounting regime is still inconsistent among traditional medicine hospitals in Ha noi In general, the legal framework and legal documents on accounting and finance also reveal many limitations, affecting the collection, processing systematize and providing accounting information and accounting reports for managers The organization of the completed accounting work will make the management of revenues and expenditures of the unit more complete Therefore, the issue of improving and renewing the organization of accounting work has practical significance to improve the financial management in hospitals

Therefore, from the theoretical research and basis on the current situation in organizing accounting work at Traditional Medicine hospitals in Hanoi, by approaching the organization of accounting work as well as from the perspective of a science and accounting information system, the PhD student chose the topic "Improving the accounting organization

of traditional medicine hospitals in Hanoi" to study with the expectation that the thesis will contribute a part for these hospitals to develop sustainably in the financial autonomy mechanism and in the development of information technology applications

2 The research objectives of the thesis

* Overall objectives:

The thesis approaches accounting organization from the perspective of economic information system, to clarify the organization of accounting work at traditional medicine hospitals in Ha noi, from which proposals are made to improve the accounting organization

in these hospitals

* Detail goal:

To arrive at the above general objective, the thesis in turn clarifies the following specific objectives:

- Firstly, the thesis systematizes and clarifies the basic theory of the organization of

accounting work in public non-business associated with the mechanism of autonomy and self-responsibility in terms of organizational structure, performance of duties, payroll and financial management

- Secondly, the thesis has based on the researches on the theoretical basis and characteristics

of the accounting work organization to choose the most appropriate application to the accounting organization of traditional medicine hospitals in Ha noi

- Thirdly, the dissertation investigates and analyzes the situation of organizing accounting

work in traditional medicine hospitals in Ha noi in the condition that the units implement the mechanism of autonomy and self-responsibility for the organizational structure, performance

of payroll and financial management

- Fourthly, the thesis assesses the current situation of accounting organization in traditional

medicine hospitals in Ha noi

- Fifthly, the thesis proposes solutions to improve the organization of accounting work and

organization of accounting work in the conditions of IT application to serve the management

and operational efficiency of the units according to autonomy mechanism, self-responsibility for organizational structure, performing payroll tasks, and financial management

To achieve the above objective, the thesis will focus on clarifying the following research questions:

1 General theory of the organization of accounting work, characteristics of the organization

of accounting work of public non-business?

2 What does the content of the accounting organization approach to the accounting organization approach include, "the information system"?

3 Factors affecting the accounting organization of traditional medicine hospitals in general and in Ha noi in particular?

4 What is the current situation of organizing the accounting work of traditional medicine hospitals in Hanoi in the past time, meeting the operational and management requirements of the unit?

5 Solutions to improve the accounting organization of traditional medicine hospitals in Ha noi to better manage financial work in the conditions of information technology application and in the current autonomy mechanism ?

3 Research subject and scope

- Research subjects:

The thesis focuses on theoretical and practical research on the organization of accounting work of traditional medicine hospitals in Hanoi in the context of implementing the autonomy and self-management mechanism in terms of organization apparatus, task performance, payroll and financial management From there, propose suitable solutions to improve the organization of accounting work of these units The thesis does not study the organization of accounting work of public hospitals in general and non-public traditional medicine hospitals

* From the perspective of financial accounting: Surveying and researching the organization

of accounting work in traditional medicine hospitals in Ha noi according to the following contents: organization of accounting human resources, collection organization data, organizing data processing, analyzing and providing information, organizing checking accounting information in the accounting information system, organizing applying IT in organizing accounting work

* From the perspective of management accounting: Surveying and researching the organization of accounting work in traditional medicine hospitals in Ha noi according to 2 contents: cost classification, setting norms and estimates cost

+ In terms of research time: The thesis focuses on surveying and collecting documents on the organization of accounting work in traditional medicine hospitals in Ha noi from 2017 to the present time

4 Research Methodology

The thesis uses a combination of qualitative and quantitative methods to clarify specific research questions Method details are described as the table below

1/ General theory of organization of accounting work,

characteristics of the organization of accounting work of

public non-business

Qualitative methods:

summarize, analyze, compare and contrast

2 / What is the content of the accounting organization's

approach to the organization of accounting work as an

"information system"?

Qualitative methods:

descriptive statistics

3 / Factors affecting the accounting organization of

traditional medicine hospitals in general and in Ha noi in

particular?

Qualitative methods:

descriptive statistics, comparison, reconciliation, evaluation

4 / How is the situation of organizing accounting work of

traditional medicine hospitals in Hanoi in the past time,

meeting the operational and management requirements of

the unit?

Quantitative methods:

surveys, interviews, observations

5 / Solutions to improve the organization of accounting

work of traditional medicine hospitals in Ha noi to better

manage financial work in the conditions of information

technology application and in the current autonomy

mechanism ?

Data analysis methods:

statistics, qualitative analysis, collation, comparison

5 Scientific and practical significance of the topic

Scientific contributions:

The thesis analyzes, systematizes basic theoretical issues about the organization of accounting work of public non-business units; These issues are presented quite adequately, logically, dialectically and is the basis and premise for the study of the main content of the thesis

The main content of the thesis is to describe the characteristics of the organization of operations, the organization of accounting work of traditional medicine hospitals in Ha noi This is the basis for analyzing and evaluating the factors affecting the accounting organization of traditional medicine hospitals in Ha noi

Practical contributions:

On the basis of the current situation survey, it aims to describe to analyze and assess the situation of the organization of accounting work at traditional medicine hospitals in Ha noi in a systematic manner It also seek information to point out the advantages and limitations, the cause of the limitations in the organization of accounting work of these hospitals Basing on these findings, the thesis has proposed a number of quite comprehensive solutions to improve the accounting organization at traditional medicine hospitals in Ha noi:

+ From the State side: It is necessary to complete the system of legal documents to well perform the function of guiding, managing and monitoring activities of the organization working with public non-business units in general, organizing accounting work at traditional medicine hospitals in Ha noi

+ On the hospital side: Improving accounting organization, accounting human resource organization, data collection organization, data processing organization, analysis and information provision organization, public organization in collaboration accounting in terms

of IT application of traditional medicine hospitals in Ha noi in accordance with the autonomy mechanism

6 Overview of research situation related to the thesis

* Overview of foreign research situation

In the world, certain authors have researched and published the book "State accounting and non-profit organizations" (Accounting for Governmental and Nonpofit Entities_2001) that are Earl R Wilson, Leon E Hay or Susan C Kattelus The book contains generally accepted accounting principles, guides on how to record events, how to prepare financial statements at the end of the period, and further research into hospital specific activities , schools, armed forces units Particularly in the field of health, the author Louis C Gallenski analyzed the financial environment of the health sector, providing guidance on accounting organization on both the contents of financial accounting and management accounting in the book “ Health Finance - An introduction of Accounting and Financial Management - 2004 (Healthcare Finance - An introduction of Accounting and Financial Management - 2004)

Another study in the field of organizing public accounting is the study of Lasse Oulasvirta, Tampere University in Finland with the title “The ruluctance of a developed country to choose International Puplic Sector Accounting Standards of the IFAC A critical case study” (The indifferences of developed countries in choosing to apply the international public accounting standards of the International Accounting Federation - Adjusted Case Studies) In his study, the author pointed out the reason why a typical developed country such as Finland refuses to apply international public accounting standards in its accounting organization The article deals with the application of international public accounting standards in the organization of accounting work in European countries and especially in Northern Europe Through this research, the question for public accounting organizations is the flexible and rational application of international public accounting standards to each country

Research on public accounting by four authors namely Ehsan Rayegan, Mehdi Parveizi, Kamran Nazari and Mostafa Emami with the title: "Public accounting: Assessment

of theory, objectives and standards" ("Government accounting: An Assessment) of Theory, Purposes and Standards”) gave a summary of the issues in the accounting practice of public non-businesss, including the organization of accounting work based on the two principles of cash accounting and accrual accounting The article mentions the role and responsibilities

of the Government in organizing accounting work; innovation program of public finance management and issues related to the state budget, proposals to expand to promote accountability in accounting performance related to economic and political obligations as well as in this study

Above are some fairly diverse and abundant studies of foreign authors related to the organization of public accounting work Research issues on the theoretical framework in the organization of accounting work, the effectiveness of the implementation of the accounting principles, the application of accounting standards in the organization of accounting work, etc However, this study of countries with developed economies and is the general study of public accounting Therefore, the research gap for specific cases and the application of organizational principles in the organization of large accounting work, especially in developing countries, have not been studied specifically for public organizations Accounting cooperation in public non-business units in the health sector

* Overview of domestic research situation

- The researches on the organization of accounting work in general at state units:

In Vietnam, the Ministry of Finance promulgates the accounting regime of the ANB unit to guide accounting in the administrative state unit for all industries and fields of activity In recent years, there have been many published studies discussing the improvement of the organization of accounting work in the public non-business unit with review on certain aspects, the topics mainly mentioned general principles, basic theories of the organization of accounting work, providing general guidance for a number of specific units

The thesis of Dr Tran Thi Hoa Thom (2011) "Using accounting and auditing tools to improve the efficiency of financial management at public universities in Vietnam" focuses

on in-depth research on the current situation using accounting and auditing tools in the financial management of public universities in Vietnam, proposing solutions to improve financial management efficiency through the use of accounting and auditing tools in terms of payment and autonomy mechanism

The thesis of Dr Phan Thi Thu Mai (2012) "Completing accounting organization in order to enhance financial management in the administrative units of Labor, Invalids and Social Affairs" research on accounting organization accounting and financial management in administrative and non-business units, the thesis clearly indicates that accounting organization affects the effectiveness of financial management in the following aspects: the ability to control and transparency of revenue and expenditure activities from it proposed solutions on organizational structure, accounting and application of the accrual accounting base to build an accounting reporting system to enhance financial management in the labor - war invalids and social affairs sector "

- Studies on the organization of accounting work in the health sector:

These dissertations focus on studying the basic theoretical issues on the organization of accounting work in public non-business units in general and mention some issues on financial mechanism, organization of accounting work In the sector of health in particular, assessing the situation and offering some solutions to improve the organization of accounting work in the research scope There are a number of dissertations also mentioning the application of information technology in perfecting the organization of accounting work but not yet profound and specific Their authors also mentioned some contents from the perspective of management accounting, however, most of the thesis showed that management accounting in hospitals has not been considered seriously as followed:

The thesis of Dr Le Kim Ngoc (2009) "Organizing accounting in health facilities with strengthening financial management of Vietnam's health sector", without analyzing the

factors affecting the organization of accounting work in public non-business units The author has analyzed and assessed the situations on two aspects such as financial management mechanism and accounting organization in medical facilities in Vietnam and found out major and existing problem in accounting practice in health facilities with the strengthening

of financial management of Vietnam's health sector at present Based on these shortcomings, the author raises the need to improve the accounting organization in Vietnamese health facilities and outlines three contents that need to improve the accounting organization such as: accounting system, accounting work, financial management work in accordance with the conditions of law and other binding conditions in Vietnam However, the thesis has not proposed in assessing the status of financial statements analysis and proposed how to complete it, but also limited the proposals to perfect the system of accounting documents and refunds to improve the accounting system in the direction of serving international economy The recommendations and solutions mainly deal with the financial management and accounting organization of hospitals under the Ministry of Health and the Department of Health

The thesis of Dr Le Thi Thanh Huong (2012) "Improving the organization of accounting work in hospitals under the Ministry of Health in Vietnam" The thesis has analyzed the situation of organizing accounting work in hospitals under the Ministry of Health, which governs the financial management mechanism and organization of accounting work in this type of unit From the theory and practice of the thesis, perfecting the accounting organization from the perspective of economic and financial (KTTC), international economics such as BMKT organization, accounting base system, document system organization, system organization TK system, organization of accounting book system, estimation of financial activities, system of international economic reporting However, the dissertation has not proposed to improve the financial statements system, analyze and publicize the financial statements, organize the accounting inspection and the application of informatics to accounting

The thesis of Dr Bui Thi Yen Linh (2014) "Organizing accounting work at public health facilities in Quang Ngai province" The thesis analyzes the factors affecting the organization of accounting work at public non-business units However, the thesis has not proposed a general accounting book system and an organizational structure of the accounting apparatus for general application to public hospitals and preventive medicine centers in Quang Ngai province for implementation

In summary, there are quite a number of studies on health financing and accounting organization at public non-business units in Vietnam with certain contributions and significant references for the thesis during the implementation process However, these studies have limitations and gaps have not been mentioned in some aspects

Firstly, the approaching topics on the organization of accounting work from the perspective of accounting are a profession, a job and the common feature is to only research theories on some contents of the accounting organization at public non-business units in general Meanwhile, the basic theories about the organization of the accounting work as well

as the influencing factors affecting the accounting organization have not any research works and presented in a comprehensive and systematic manner

Secondly, the research works only focus on analyzing and assessing the situation, thereby offering solutions to improve financial management and accounting organization in

public hospitals in general, not yet There is a comprehensive study, complete analysis of the current situation and specific solutions on accounting organization approach based on the accounting perspective, which is an information system including human resource organization and data organization data, organizing data processing, analyzing and supplying information, organizing information checking and some contents of the organization of accounting and management in the field of traditional medicine in Ha noi

Thirdly, these works have not provided specific solutions to complete the organization

of accounting work for traditional medicine hospitals in Ha noi with the content of organizing human resources for the accounting information system; organize accounting work on each content in the condition of applying information technology to comprehensively manage the financial work and organize the accounting work of these hospitals in the current autonomy mechanism

* Issues raised need further research

From the results of the overall research, it can be seen that for overseas studies, it is often focused on the implementation of accounting principles, the application of accounting standards in the implementation of accounting work or Theories in the organization of accounting work, These studies are conducted in most countries with highly developed economies and researches in the field of public accounting in general For domestic studies, published works often focus only on researching general theories and surveying the reality

of the organization of accounting work in non-business units and non-business units with revenues belonging to specific ministries

In this thesis, the author has inherited theoretical studies on the organization of accounting work in general units and in non-business units in particular in the published works However, in this research, the author sets the issue in a new environment, which is the accounting organization of traditional medicine hospitals in Ha noi, so the author’s finding is there is still a gap that has not been looked into, specifically as follows:

- These studies approach the theory of accounting work from a traditional viewpoint: Accounting is a job, a profession including organizing accounting vouchers, accounting accounts, accounting books ., but the author's dissertation approaches the organization of accounting work according to the new point of view: accounting organization is an information system that includes accounting human resources organization, collection data for accounting information systems, data processing organizations, analysis and information provision organizations, and organization of accounting information inspection

- There have been no studies on the organization of private accounting in the traditional medicine industry, specific factors in the operation, management organization, and financial policies that govern accounting organization of traditional medicine hospitals in Ha noi

- There are no specific studies on the application of IT directly affecting the organization of accounting work of traditional medicine hospitals in Ha noi

- There have been no studies and assessments on the current situation of organization of accounting work at traditional medicine hospitals in Ha noi, finding out the factors affecting the organization of accounting work, issues exist when these hospitals apply a new accounting regime to account revenues and expenses, when applying the law provisions on invoices, vouchers, ; Basing on these findings, I propose appropriate solutions to organize the accounting work of these hospitals in the current autonomy mechanism

Therefore, I decided to choose “Imporving accounting work organization in

traditional mecdicine hospitals in Ha noi” as my research The thesis will research

intensively on the organization of accounting work in the public non-business, associated with the autonomy mechanism for task performance, organizational structure, payroll and finance; the same situation of organizing the accounting work in traditional medicine hospitals in Ha noi, the advantages and limitations, identifying the causes and influencing factors to give solutions to overcome and complete organize the accounting work of traditional medicine hospitals in Ha noi in the autonomy mechanism

8.2 New contributions of the thesis

About the approach: The author approaches to organize the work from the perspective of

accounting information system

Regarding the content: The thesis studies the characteristics of the organization of

operations, the organization of accounting work, the factors affecting the organization of accounting work of traditional medicine hospitals in Hanoi

About the context: The dissertation studies the accounting work of traditional medicine

hospitals in Hanoi in the context that these units are implementing the autonomy mechanism

to gradually reduce their dependence on the State budget, and the information technology revolution 4.0

9 The layout of the thesis

The content of the thesis is divided into 3 chapters in addition to the introduction, conclusion, list of references and other structural parts

Chapter 1: General theory of organization of accounting work of public non-business units Chapter 2: Actual situation of organizing accounting work at traditional medicine hospitals

in Ha noi

Chapter 3: Solutions to improve the organization of accounting work at traditional medicine hospitals in Ha noi

These three chapters have a logical relationship to carry out research objectives

Figure 1 Research framework of the thesis

CHAPTER 1: GENERAL THEORY OF ACCOUNTING ORGANIZATION

FOR PUBLIC NON-BUSINESS UNITS 1.1 Overview of public non-business units

1.1.1 Public non-business concept

1.1.2 Characteristics of public non-business

1.1.3 Classification of public non-business

1.2 Organization of accounting work in public non-business

1.2.1 General issues about the organization of accounting work of public non-business units 1.1.1.1 Concept of organization accounting work of public non-business units

STUDY GAP OBJECTIVES AND ISSUES TO

CHAPTER 1: GENERAL THEORETICAL ORGANIZATION OF ACCOUNTING WORK AT PUBLIC NON-BUSINESS UNIT

CHAPTER 2: CURRENT SITUATION OF ORGANIZATION OF THE ACCOUNTING WORK OF TRADITIONAL HOSPITAL ON HANOI

The process of formation and

Organization of operation, Organization

of financial mechanism Influential factors

organizations of accounting work approaching the information system

from the accounting

The organization of accounting work approaches from the perspective of accounting is the information system the perspective

3 Assessing the situation

CHAPTER 3: SOLUTIONS TO COVER THE GAP

According to the "Accounting Principles Curriculum" of the Finance Academy, "The organization of accounting work should be understood as a system of constituent elements: organizing the accounting apparatus, organizing the application of accounting methods, accounting techniques, organizing the development of accounting regimes, rules, the relationship and the impact between these factors with the purpose of ensuring conditions for maximizing the functions of system of such factors”

1.1.1.2 Requirements, tasks and meanings of accounting organization of public business units

non-1.1.1.3 Factors affecting the organization of accounting work of of public non-business units

The legal environment and financial mechanism of public non-business units

Demand for accounting information in public non-business units

Financial management mechanism and innovation of financial management mechanism in public non-business

1.1.2 Basic content of accounting organization in of public non-business units

There are many views about the content of accounting organization, but according to the author, the most important accounting information system in the financial and economic management of a unit Calculating correctly and adequately the inputs and well organizing accounting human resources, organizing data, processing data, analyzing, providing accounting information and checking accounting to serve Management requirements are of great significance in improving the performance of revenue-earning of public non-business units Thus, besides analyzing the needs of society for public services, the accounting information system is an important tool for of public non-business units to identify their strengths and develop improvement strategies Therefore, the author chooses an approach of organizing accounting work from an accounting perspective as an information system Studying the content of the organization of accounting work in of public non-business units

is to identify the main and basic tasks to be conducted when organizing the accounting work

1.2.2.1 The organization of accounting work approaches from the perspective of accounting

is the information system

Organizing human resources in accounting information system

Organizing data collection for accounting information systems

Organization of data processing for accounting information systems

Analyzing, providing information of accounting information system

Organization of accounting inspection

Organizing accounting work in terms of IT application

1.2.2.2 Organize the accounting work of public non-business units from the perspective of management accounting

In this content, the thesis chooses the approach of organizing the international economic organization according to the management process associated with the types of activities that generate revenues and expenditures of a of public non-business unit, this approach provides the following solutions: useful information of the international economy for each stage of the management process, serving administrative functions in controlling each type of activities of a of public non-business unit, including: cost classification, norm construction and cost estimation

1.1.3 The situation of applying international public accounting standards in Vietnam