- Thanh lap to kiem tra vOi thAnh phan dit nang luc, trinh to va pham chat de thuc hien cong tac kiém tra theo ke hoach hoac trong nhimg twang hop dOt xuat tai don vi minh hoac nhOng don
Trang 1BO GIAO DUC VA DA0 TAO TRVONG CBQL GIAO DUC TP HO CHI MINH
TIEU LUAN CUOI KHOA
TO CHTYC TAI TRUNG TAM GDTX TINH TRA VINH
TEN TIEU LUAN:
TANG CCONG CONG TAC KIEM TRA TAI CHINH CUA HIEU TRU'ON TRIYONG THPT HAM GIANG, HUYEN TRA CU, TINH TRA VINH
Hoc Vien: Trim Thi Mai Pinning Dan vi : Trwang THPT Henn Giang, Huyen Tra cfi, Tinh Tree Vinh
Tra Vinh, lining 9 mini 2018
Trang 2LO'l CAM O'N
Toi xin chart thanh cam an quy Thay Co gang vien Truang Can ki quart li gido due Thanh Pha Ho Chi Minh da khaing quang ngai &rang xa den Tra Vinh, da nhiat tinh chia se cac chuyan de bai &rang can ba quart 1i gido cluc pha thong, xin chan thanh cam an quY Thay Co dal nhiat tinh giup do., chia se nhting kinh nghiam quY bau d6 tai co the van dung van trong thtrc to ding viac cUa minh
Tai xin chan thanh cam an lanh dao SO( Gido duc vd Dao tao Tra Vinh da quan tam tao diau kian thuOn Igi cho teoi da tham gia hoc lop bai cltrüng can ba quail
li truang trung hoc, NH 2018-2019 to chum tai Trung tam GDTX tinh Tra Vinh
Tai xin cam an toan the gido vien, nhan vien truang THPT Ham Giang da giap tOi co diau kian tham gia khoa bai du&ng mot cach thuOn loi, &roc nghién ciru thtrc to tai filth truang vA hoan thanh tiau luOn nay./
Trang 4MUC LUC
2.2 Thgc trgng viec tra tai chinh clic; hieu trtigng trvang THPT Helm Giang 7
2.3 Nhting dieem mgnh, digm yeeu, ca hOi, thach th gc trong viec tg Him tra tai chinh tgi tr gemg THPT
2.4 Kinh nghiem thgc to trong viec tg kieM tra tai chinh tgi tr gang THPT Henn Giang: 10
Trang 51 L57 do chon de tai
1.1 Ly do phcip
- Quyet dinh se 67/2004/QD-BTC ngay 13/8/2004 cila BO , truang BO Tdi chinh quy dinh ye viec ban hAnh Quy the ye to kiem tra tai chinh, ke toan tai cac co quan, don vi co sir dung kinh phi ngan sach nha nuarc "DOi Wong dp dung quy the
to kiem tra tai chinh, ke toan la co quan hanh chinh Nha mxrc, don vi sv nghiep, to chirc chinh tri, to chirc chinh tri - xa hei, to chirc chinh tri - xa hOi - nghe nghiep, to chat xa hOi - nghé nghiep va cac to chirc khac co sir dung toan b6 hoac mot phan
chinh, ke toan tai don vi minh";
- ThOng to se 113/2007/TT-BTC ngdy 24 thang 9 nam 2007 sdm dei be sung ThOng to so 71/2006/TT-BTC ngdy 09/08/2006 dm BO tai chinh htrOng dan dux hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phi) quy dinh quyen
to chil, to chiu Oath nhiem ve thuc hien nhiem vu to chirc be may, bien the va tai chinh dOi ved dun vi sir nghiep cOng lap "Trao quyen to chi), to chiu trach nhiem cho don vi su nghiep trong viec to chirc cOng viec, sap x6p lai b0 may, sir dung lao deng va nguen luc tai chinh de" hoar) thanh nhiem vu duot giao; phât huy moi kha nang cua dan vi de cung cap dich vu vo'i chat Itrong cao cho xa.) hei; tang nguen thu nham tirng bulk gidi guy& thu nhap cho ngtrai lao Ong";
ThOng to 164/2011/TT-BTC ngay 17 thang 11 nam 2011 dm BO tai chinh Quy dinh quan 1ST thu, chi bang tien mat qua he thOng Kho bac Nha nu& "Cac don
vi sir dung ngan sach nha nuec, don vi giao dich voi Kho bac Nha nuOt, cac phuOng, thi trail (sau day goi chung IA don vi giao dich) co boat Ong thu, chi bang tien mat qua he thOng Kho bac Nha nu6c phdi tuan thu cac quy dinh hien hanh
Nha nuOc ye quan 157 tien mat va nhang nei dung twang dan tai ThOng to nay"
dan tinh Tra Vinh giao quyen to chi) tai chinh giai doan 2016-2018 cho tru&ng Trung hoc phe thOng (THPT) Ham Giang thuec S6 Gido duc va Ddo tao Tra Vinh
1.2 Ly do ve ly luOn:
Tdi chinh la met pham tra kinh to va la met pham tru lich sir, no dung de chi nhang quan he kinh to nay sinh trong linh vvc phan plied va chi diing tong san pham
xa hOi va thu nhap ca nhan ved hinh thirc gia tri
Ngan sach gido duc la toanbO cac khodn thu, chi cilia nganh gido due trong chr town da duoc co quan nha nuerc co tham quyen quyét dinh va dugc thgc hien trong
Nguen tai
the
la khal näng tai chinh ma cac chi) the co the khai thac, sir dung nham co the thoc hien cac muc dich cita minh Nguen tai chinh co the ten tai duel dang tien hoac tai san vat chat va phi vat chat
Chi thtrOmg ,xuyen IA mot be phan chi dm ngdn sad) nha mak N6 phan anh qua trinh phan phOi va sir dung quy ngan sach Nha rank de thuc hien cac nhiem vu thueng xuyen ye guar-11ST kinh te xa hOi cua Nha nu&c
4
Trang 6Chi khOng thtrang xuyén la nhimg khoan chi khOng mang tinh chat dinh kY, lap, di lap lai Chi khOng thuemg xuyên citangan sach Nha ntrac Id qua trinh phan phOi, sir dung von tir nig& sach nha ntrac de" dap Wig nhu can chi tiêu ctia to chirc,
ca nhan ve qudn ly kinh té, van He, xa hOi
Dan to dugc hieu IA qua trinh sir dung cac nguan luc 6: hien tai de tien hanh cac boat dOng nham thu dugc ket qua fluty hien cac muc tiéu trong Wang lai
*Kiem tra tai chinh not 136 gOm:
Tu kiem tra tai chinh phdi dam ban cac yen eau ve muc dich, nhiem vu, yeu cau ktem tra
NOi dung kiem tra:
- Kiem tra cac khoan thu ngan sach, thu boat dOng cita don vi
Kiem tra cac khoan chi ngan sach, chi khac
Kiem to viec xac dinh cac khodn chinh lech thu chi hoat Ong
Kiem tra viec quan ly va sir dung tai san co dinh
Kiem tra viec quail ly va sir dung vat to dung cu
- Kiem tra viec quart ly sir dung quy luang
Kiem tra cac quan he thanh town
Klein tra viec quan ly va sir dung cac khodn von bang tien
Kiem tra thirc hien guy& toan thu chi tai chinh
- Kien tra ding tac dau to xay dung co ban
Che do bao cdo: Don vi phdi lap bao cao ttr kiem tra tai chinh ve tinh hinh thuc hien ke hoach kiem tra, nOi dung kiém tra va két qua kiem tra dm don vi minh
Trach nhiem cua thil twang don vi:
Xay dung quy dinh, nguyen tac, phuong phap to kiem tra tai don vi minh quail ly va he thOng cac don vi truc thulic can cir theo quy dinh trong Quy the nay
To chirc tuyen truy'en ye six can thiét ctia cong tac to kiem tra tai chinh
- Hang nam xay dung Ice hoach to kiem tra, to chirc viec to kiem tra tai chinh,
quy dinh cu the cua don vi Chiu trach nhiem huang dan va chi dao cac b0 phan, pheng ban ye nhang not dung can kiem tra, ye tien trinh va thai han kiém tra
- Thanh lap to kiem tra vOi thAnh phan dit nang luc, trinh to va pham chat de thuc hien cong tac kiém tra theo ke hoach hoac trong nhimg twang hop dOt xuat tai don vi minh hoac nhOng don Id cap duti
- Chi dao cong tac to kiem tra dai \Rai cac don vi cap dwai thuc sty quAn IY dieu hanh cua minh
Xem xet va phe chuan cac ket Juan kiem tra cua hi) phan dux hien kiem tra,
Trang 7hien trong qua trinh kiem tra Xir ly cac hanh vi vi pham cua cac bo phan, ca nhan thuOc than' quyen cua minh
1.3 L9 do that tien:
flat nubs to dang tren da phat trien theo huemg cong nghiep h6a, hien dai h6a dat nuO.c Tata cac linh vac Kinh te, Van hOa, Giao duc, Chinh tri va Xa hgi deu
da va dang dOi mai Trong , dO viec dgi mai phucmg thirc qudn ly dOi veri Tai chinh trong truang Trung hoc phO thOng Id rat can thiet de phat huy tinh hieu qua quan ly tot Tai chinh trong truang Trung hoc ph6 thOng theo hueng tich cvc chinh la gOp phAn: Tang thu, tiet kiem chi de" tang them thu nhap cho Can bg, Ciao vien, nhan vién nham nang cao hieu qua trong cong viec gang day - hoc tap ma Hang va Nha flack quan tam
COng tac quan ly tat chinh nganh giao duc dao tao thin gian qua da co nhieu thay d'Oi -Lich cue theo huerng tang etdyng phan cap, tao dieu kien cho ngdnh chU thing nhieu han trong viec sir dung va quad ly cac nguOn lvc tai chinh phuc vu cong tac chuyen mOn, nghiep vu cUa nganh ThOng qua co ché to chu, to chiu trach nhiem
nghiep cong lap quy dinh tai Nghi dinh 43/2006/ND-CP ngdy 25/4/2006
Truerng THPT Hdm Giang cling nhu cac co sit giao duc cOng lap khac da va dang thut hien quy'en to chd, to chiu trach nhiem ye tai chinh Trong nha truang, Hieu truang la nguai trut tiép chiu trach nhiem chinh vai cap tren ye quan ly va sir dung tai chinh dm don vi Trong tiled gian qua, cong tac quail 1Yr tai chinh cua hieu truang truang THPT Ham Giang chua dat hieu qua nhu kY vong cda tap the su pham cling nhu chinh lanh dao nhd truang Qua qua trinh tham gia lop boi dugng
can 1)0 qudn gido duc truang phO thOng va doge hoc tap cac chuyen de qudn ly nhd
truang trong dO co qudn ly tai chinh, tOi nhan thay rang mot trong flitting nguyén nhan co ban lam giam hieu qua quart ly tai chinh cda hieu twang truang THPT Ham Giang la Hieu tnxeing )(ay dung ke hoach thu 7 chi tilt& khi xay dung quy ché chi tieu not 1)0 dan den su khOng dOng nhat Oda ke , hoach thu - chi va cac dinh mire cda quy the chi tieu not 130; to chirc cOng tac to kiem tra tai chinh cila don vi hang
clam chua hieu qua Chinh ly do dO, tOi chon de tai "Tang cueing cong tac kiem tra
tai chinh cua Hieu truang truing THPT Ham Giang, huyen Tra Ca, tinh Trd Vinh" lam de tai nghien ciru He tai nay khOng chi gil) tOi hoar, thanh tieu luOn cuOi khga
&la 14 hoc BOi ,duting can 1)6 quan truang phO thOng ma con khac phuc du.gc nhiing han che ye quad ly va sir dung tai chinh cda hieu truang truang THPT Ham Giang trong qua trinh thvc hien quyen to chit, to chiu trach nhiem ve tai chinh tai don vi hien nay
2 Phan tich tinh hinh thtrc to N4' cong tac kiem tra tai chinh cUa hien trtreing
trtremg THPT Ham Giang
2.1 Khki au& v'ê trithng THTP Ham Giang
Trugng Trung hoc phO thOng Ham Giang toa lac a dp Chg, xa Ham Giang,
6
Trang 8! I I
85% s6 hoc sinh cua truang, ti le hoc sink co hoar' canh kinh gia dinh khO khan cling kha cao Do do, anh huang kheing it den viec hoc tap va ren luyen cUa cac em
Nam 2003 truang THPT Ham Giang dugc thanh lap, tach , tir truang THPT Dai An nhäm phuc vu cho nhu cau di lai hoc tap cilia hoc sinh Tong so phOng hgc
cua truang la 20 phOng kien co
phO thong 7 lop, he gido due thuang xuyen 3 lop) Qua 15 ram thanh lap, don vi dat dugc met so thanh tich clang ghi nhan:
Chi be truang nhieu Warn lien dugc Huyen fly Tra Cu cong nhan hoan thanh tot nhiem vu;
Doan thanh nien Cong sari HO Chi Minh va °Ong down nhieu 'lam lien &rot cong nhan yang manh;
COng doan luen dugc cOng nhan yang manh;
Don vi nhieu nam lien dat tap the lao dOng tien tien;
2.2 Thyt trang viec kiêM tra tai chinh cua hié:u truang truang THPT Ham Giang
Hien nay cac co: se: gido duc not Chung, truang THPT Ham Giang not rieng dang duly hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phti "quy dinh guyen to chit, to chili trach nhiem ye thuc hien nhiem vu t6 chirc be may, bien che va tai chinh dOi vOi don vi su nghiep cong lap" De thtxc hien tot cong tac to
ye tai chinh thi viec tang cuang cong tac to kiem tra tai chinh tai dan vi la nhu cau cap thiet bat dr don vi su nghiep cOng lap ilk) ding phdi quan tam Vi lam tern cOng tac kiem tra se, ginp thU truang dan vi thus hien tot trach nhiem ve cong tac tai chinh trong suOt qua trinh thuc hien chirc trach nhiem vu du•gc giao Thuc trang cong tee to kiem tra tai chinh tai truang THPT Ham Giang dugc thuc hien nhu sau:
Hang nam Hien truang can dr vac) cac van ban tien hanh )(ay dung du tilde, quy the chi tieu not be, to chirc dOng gOp trong Hei nghi cong chirc, vien chirc &du nam hoc themg nhat cac not dung chi theo cac van ban quy dinh hien hanh, to chirc trién khai thus hien va kiem tra giam sat
Hien truOng xay dung quy the chi lieu not be trong do co not dung kiem tra tai chinh theo cac not dung dugc quy dinh trong quy cite chi tieu not be va quy dinh
cu the cna dan vi
Hieu truang thanh lap to kiem tra trong do co tai chinh theo ke hoach da de
ra hoac ke hoach kiem tra tai chinh cua Ser GD-DT va kiem tra dot xuat tai don vi
- Chi dao cac t6 chirc, ca nhan trong don vi to chirc titan khai thuc hien quy
ché chi tieu not be theo ke hoach da dê ra; rut kinh nghiem nhang viec lam dugc,
chua lam dugc de tiep tuc phat huy nhang uu dien va khdc phuc nheing han the trong qua trinh thgc hien nhiem vu guar' 1)2 tai chinh a don vi
Han elle:
Trang 9- Quy cha chi tiau not b0 chin cap nhat kip then cac van ban móri , da co hieu luc sir dung, cac to chin ca nhan trong don vi chug thuc quan tam den cong tac tai chinh, cac y kien thing gOp cho du tho con han cha
- Ke hoach kiem tra tai chinh tai don vi chu g néu dugc muc dich, nhiam vu, yen cau, not dung kiem tra chug dam bar) di cac yen cau
- Cac thanh vien trong to kiem tra dugc giao nhian vu kiem tra chu g dap irng
dii näng luc dé thuc hien cong tac kiem tra tai chinh theo ke hoach.
Kat luan sau kiem tra chi tap trung van phan tich nhung han cha va huarng khac phuc, chug quan tam biau duang nhung kat qua thuc hien tot can phat huy
2.3 Nang dini manh, ditn yelu, ca hoi, thach thtir trong viC.c tzr kiê'tn tra tai chinh tai trt •ang THPT Ham Giang
Phan tich thuc trang da chi ra diem manh, yen trong viac to kiem tra tai chinh tai truang THPT Ham Giang tich ckrc lânh manh va ngan ngira, loai b6 nhung tieu ckrc cUa cong tac nay trong tiled gian qua De viac tkr kiem tra tai chinh tai truang THPT Ham Giang trong thin gian bad nhu sau:
* Co hOi:
Nhing nom gall day dugc skr quan tam civa ,Nha nubsd6i vai nganh gido duc Tai HOi nghi trung trang 8 , 1(h6a XI co neu "Ve dOi mai can ban, town din gido duc
va dan tao, dap (mg yeu cau cong nghiap h6a, hien dai haa trong, kin kinh to
hanh lang phap 132 cho cac co so gião duc va dao tao trong he thong gido duc cong lap dtrot to chi, to chiu trach nhiam ye thkrc thi nhiam vu, trong do co to chi ve tai chinh
Chinh phi da ban hanh cac Nghi dinh quy dinh quyan to chit, to chiu trach nhiam ve tai chinh o cac co sa gido duc cong lap
BO tai chinh cong ban hanh cac ThOng to huerng dan, sira dai ba sung va thuc hien cac Nghi dinh cia Chinh phi nham giip nganh gido duc not chung, cac
so gido duc not riang thirty hien quyen tkr chi ye tai chinh tai don vi
Uy ban nhan dan tinh Tra Vinh da can dr cac van ban phap quy ban hanh cac quyét dinh thuc hien to chi ye tai chinh tran dia ban tinh Tra Vinh
- Chinh quyan dia phuang tao diau kin cho nhd trutng thuc hien cong tac hoi h6a gido duc clang chung tay van dOng, giip d6 hoc sinh co hoan cânh kinh to Rho khan tren dia ban xa
* Thach thirc:
Mac (HI co cac van ban phap quy hutng dan thuc hien quyan to chit, to chiu trach nhiam ve thi chinh tai cac ca so gido duc nhung khi van dung vao thkrc to cac van ban Inning clan thuc hien chang cher), kho hian, con chung chung chu g cu the gay khO khan khi dp dung tai cac ca
8
Trang 10Sa GD-DT co ma cac lop bet duAng ve quan IY tai chinh cho thu twang, kè toan cac dan vi nhung thai gian hoc rat ngän nen chu g hien sä.0 ye nhiem vu ILA
ngtred mei den cOng tac chin co hiéu sau ye cOng tac tai chinh cua dan vi
* Diem manh:
Nhan vien ke toan dugc ciao tao bei ban ve nghiep vu tai chinh ke toan, chiu kh6 hoc hei, nghien cfru van ban hating clan nen thuc hien cOng tac tai chinh clang cac van ban chi dao hien hanh tai don vi theo
The twang don vi co xay dung ke hoach kiem tra not bA , trong do co tai
chinh nham phat huy nh[tng mac lam tOt, khac phut nhCrng han the yeu kern trong qua trinh thuc hien nhiem vu tai don vi
- Viec that hien quy the dan chi), cong khai tai chinh tai dan vi dugc quan tam va nhan duoc su dOng thuan cim tap the HAi dOng su pham nha truang
- Thu truang va ke toan dtrot tham gia cac lap tap huan quan 1)"/ tai chinh ngan ngay do SO Tai chinh va So Gido cluc to clerc
- Ve co se vat chat phOng hoc da xay dung twang dAi khang trang nhung khu
dugc che trong trong thei gian tai tai don vi
* Diem yen:
NguAn luc thuc hien cong tac kiem tra ve tai chinh con han ché vi chin dugc tap huan ye cOng tac tad chinh
- Do don vi et/Ong hoc co quy mO nhO nen kinh phi dugc giao trong du town kinh phi hang Tian kh6ng duoc nhieu, ma phdi chi boat dOng qua nhieu nen phan tiet kiem chi thu nhap tang them cho cOng chirc, viên chec trong don vi cling co phan han che
Viec quail IY , Tdi chinh cac nam qua chin dugc Mt lam clan den tinh trang phi (tau trang thiet bi day hoc, mua sam, sea chin nhO Mat khdc kinh phi caa don vi con phdi chi cho hoc tap bAi deang nang cao trinh dA chuyen mOn nghiep
trong mot nam qua nhieu
Thu truang don vi Id phO hieu treeing xir ly cOng viec cua hieu truang nen viec pan 1)% va to chec tix kiem tra tai chinh a don vi con nhieu han che
* Diem manh nap se dugc phat huy Diem y'eu phi sam khac phut
Tir nhung diem manh, diem yéu new trén, hieu treeing tranh thu cac nguan lay
he trg ex ben ngoai thuc hien tot cong tac xa hAi hea tai dan vi at huy cac eheng
nhiem vu ,dugc giao Ngodi ra, hieu treeing xdc dinh nguyén nhän caa nhung han che yeti de rat kinh nghiem va chart chinh kip tiled; tranh thu kien nghi vai Sa
GD-DT va cac nganh co lien quan sam honn thanh thu etc be nhiem hieu truang, ban