K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (HCSN) l\u00e0 c\u00f4ng vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t ngu\u1ed3n kinh ph\u00ed, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n kinh ph\u00ed; t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u, t\u00e0i s\u1ea3n c\u00f4ng, t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n thu, chi v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n
Theo \u0111\u00f3, k\u1ebf to\u00e1n HCSN th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5 sau: Thu nh\u1eadn, ph\u1ea3n \u00e1nh, x\u1eed l\u00fd v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u1ec1 ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed, s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n thu ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb; Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh thu, chi, s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, t\u00e0i s\u1ea3n c\u00f4ng \u1edf \u0111\u01a1n v\u1ecb, t\u00ecnh h\u00ecnh thu n\u1ed9p ng\u00e2n s\u00e1ch; L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh\u2026<\/p>\n
Tuy nhi\u00ean, \u0111\u1ec3 ph\u00e1t huy ch\u1ee9c n\u0103ng, vai tr\u00f2 quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb, \u0111\u00f2i h\u1ecfi ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc, h\u1ee3p l\u00fd nh\u1eb1m cung c\u1ea5p th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quan t\u00e2m.<\/p>\n
![\"mot-so-mo-hinh-to-chuc-bo-may-ke-toan-tai-cac-don-vi-su-nghiep-cong-lap\"](\"https:\/\/ketoantc.mitc.edu.vn\/file\/2020\/03\/mot-so-mo-hinh-to-chuc-bo-may-ke-toan-tai-cac-don-vi-su-nghiep-cong-lap.jpeg\")
<\/p>\n
T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb HCSN m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 h\u1ee3p l\u00fd kh\u00f4ng nh\u1eefng c\u00f3 \u00fd ngh\u0129a quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u00e0 c\u00f2n l\u00e0 nh\u00e2n t\u1ed1 quan tr\u1ecdng th\u1ef1c hi\u1ec7n t\u1ed1t qu\u1ea3n l\u00fd kinh ph\u00ed, b\u1ea3o v\u1ec7 t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb, th\u1ef1c hi\u1ec7n t\u1ed1t vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb.<\/p>\n
T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb HCSN c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng y\u00eau c\u1ea7u c\u01a1 b\u1ea3n: Ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, \u0111\u1ea3m b\u1ea3o ch\u1ea5p h\u00e0nh t\u1ed1t c\u00e1c nguy\u00ean t\u1eafc, c\u00e1c ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9, th\u1ec3 l\u1ec7 v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 li\u00ean quan; Ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u, tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd, m\u1ee9c \u0111\u1ed9 trang b\u1ecb c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb; Ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb; Ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng v\u00e0 tr\u00ecnh \u0111\u1ed9 c\u1ee7a \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n c\u00f3; \u0110\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng nhi\u1ec7m v\u1ee5, y\u00eau c\u1ea7u c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed h\u1ea1ch to\u00e1n\u2026<\/p>\n
\u0110\u1eb7c bi\u1ec7t, v\u1edbi vai tr\u00f2 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd quan tr\u1ecdng, vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1ed1t c\u00e1c nhi\u1ec7m v\u1ee5 nh\u01b0: T\u1ed5 ch\u1ee9c h\u1ee3p l\u00fd b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u1edf t\u1ed5 ch\u1ee9c, \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u1edf t\u1ed5 ch\u1ee9c v\u1edbi s\u1ef1 ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m r\u00f5 r\u00e0ng c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n cho t\u1eebng b\u1ed9 ph\u1eadn, t\u1eebng ng\u01b0\u1eddi trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n; T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, t\u1ed5 ch\u1ee9c v\u1eadn d\u1ee5ng h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n h\u1ee3p l\u00fd, c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n hi\u1ec7n c\u00f3 nh\u1eb1m \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n.<\/p>\n
\u0110\u1ed3ng th\u1eddi, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn trong b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd kh\u00e1c trong t\u1ed5 ch\u1ee9c v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf t\u1ed5 ch\u1ee9c; T\u1ed5 ch\u1ee9c h\u01b0\u1edbng d\u1eabn m\u1ecdi ng\u01b0\u1eddi trong t\u1ed5 ch\u1ee9c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh n\u00f3i chung v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00f3i ri\u00eang v\u00e0 t\u1ed5 ch\u1ee9c ki\u1ec3m tra k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c\u2026<\/p>\n
M\u1ed9t s\u1ed1 m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n trong c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 thu<\/strong><\/p>\n T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c s\u1eafp x\u1ebfp, b\u1ed1 tr\u00ed, ph\u00e2n c\u00f4ng c\u00f4ng vi\u1ec7c cho nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb sao cho b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb. C\u1ee5 th\u1ec3, ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb; \u0110\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u1ea1o v\u00e0 th\u1ef1c hi\u1ec7n to\u00e0n di\u1ec7n, th\u1ed1ng nh\u1ea5t v\u00e0 t\u1eadp trung c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, th\u00f4ng tin kinh t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb; G\u1ecdn nh\u1eb9, h\u1ee3p l\u00fd, chuy\u00ean m\u00f4n h\u00f3a, \u0111\u1ee7 n\u0103ng l\u1ef1c ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb.<\/p>\n Do v\u1eady, khi t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n c\u0103n c\u1ee9 t\u1edbi nh\u1eefng v\u1ea5n \u0111\u1ec1: C\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 v\u1eadn d\u1ee5ng h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n cho ph\u00f9 h\u1ee3p; C\u0103n c\u1ee9 v\u00e0o bi\u00ean ch\u1ebf b\u1ed9 m\u00e1y k\u1ebf to\u00e1n hi\u1ec7n c\u00f3 \u0111\u1ec3 t\u1ed5 ch\u1ee9c, ph\u00e2n chia ra c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd\u2026<\/p>\n T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e2u quan tr\u1ecdng trong vi\u1ec7c t\u1ed5 ch\u1ee9c thu nh\u1eadn, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb, quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn ch\u1ea5t l\u01b0\u1ee3ng, hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, do \u0111\u00f3 vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u0169ng c\u00f3 li\u00ean quan m\u1eadt thi\u1ebft \u0111\u1ebfn vi\u1ec7c thi\u1ebft k\u1ebf b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n L\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n khoa h\u1ecdc, h\u1ee3p l\u00fd s\u1ebd l\u00e0m gi\u1ea3m b\u1edbt kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. Theo \u0111\u00f3, t\u00f9y \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb \u0111\u1ec3 c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t trong ba h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n sau: H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp trung; H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n; H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung, v\u1eeba ph\u00e2n t\u00e1n.<\/p>\n H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eadp trung<\/strong><\/p>\n Theo h\u00ecnh th\u1ee9c n\u00e0y, c\u1ea3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ch\u1ec9 l\u1eadp m\u1ed9t ph\u00f2ng k\u1ebf to\u00e1n duy nh\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb. Ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1eeb thu nh\u1eadn, ghi s\u1ed5, x\u1eed l\u00fd th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m n\u1ed5i tr\u1ed9i nh\u01b0: Thu\u1eadn ti\u1ec7n trong ph\u00e2n c\u00f4ng, chuy\u00ean m\u00f4n h\u00f3a c\u00f4ng vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 k\u1ebf to\u00e1n v\u00e0 trang b\u1ecb c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n, x\u1eed l\u00fd v\u00e0 c\u01a1 gi\u1edbi h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n; T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, ti\u1ebft ki\u1ec7m chi ph\u00ed h\u1ea1ch to\u00e1n; Vi\u1ec7c ki\u1ec3m tra, ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 \u0111\u1ea3m b\u1ea3o s\u1ef1 l\u00e3nh \u0111\u1ea1o t\u1eadp trung, th\u1ed1ng nh\u1ea5t c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u0169ng nh\u01b0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb; Ki\u1ec3m tra, x\u1eed l\u00fd, cung c\u1ea5p k\u1ecbp th\u1eddi th\u00f4ng tin k\u1ebf to\u00e1n.<\/p>\n Tuy nhi\u00ean, n\u1ebfu \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb r\u1ed9ng, ph\u00e2n t\u00e1n, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, trang b\u1ecb s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n, k\u1ef9 thu\u1eadt ghi ch\u00e9p, x\u1eed l\u00fd, cung c\u1ea5p th\u00f4ng tin ch\u01b0a cao th\u00ec vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u0169ng nh\u01b0 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ebd b\u1ecb h\u1ea1n ch\u1ebf.<\/p>\n Nh\u01b0 v\u1eady, m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1eadp trung th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u00edch h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u1ed9c l\u1eadp, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng c\u00f3 s\u1ef1 ph\u00e2n t\u00e1n quy\u1ec1n l\u1ef1c qu\u1ea3n l\u00fd. \u0110\u00e2y c\u0169ng l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1eadp trung v\u1ec1 m\u1eb7t kh\u00f4ng gian v\u00e0 m\u1eb7t b\u1eb1ng ho\u1ea1t \u0111\u1ed9ng, c\u00f3 k\u1ef9 thu\u1eadt x\u1eed l\u00fd th\u00f4ng tin hi\u1ec7n \u0111\u1ea1i.<\/p>\n H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n<\/strong><\/p>\n Theo h\u00ecnh th\u1ee9c n\u00e0y, \u0111\u01a1n v\u1ecb th\u00e0nh l\u1eadp ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m, \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, kinh t\u1ebf n\u1ed9i b\u1ed9 \u0111\u1ec1u c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n K\u1ebf to\u00e1n trung t\u00e2m th\u1ef1c hi\u1ec7n c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u00e0 c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh trong to\u00e0n \u0111\u01a1n v\u1ecb; H\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p c\u01a1 s\u1edf; Thu nh\u1eadn, ki\u1ec3m tra b\u00e1o c\u00e1o k\u1ebf to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c g\u1eedi l\u00ean v\u00e0 c\u00f9ng v\u1edbi c\u00e1c t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o k\u1ebf to\u00e1n v\u1ec1 ph\u1ea7n h\u00e0nh c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a to\u00e0n \u0111\u01a1n v\u1ecb.<\/p>\n K\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p c\u01a1 s\u1edf, t\u1ed5 ch\u1ee9c thu nh\u1eadn, x\u1eed l\u00fd v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 th\u00f4ng tin k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb m\u00ecnh. T\u1ed5 ch\u1ee9c l\u1eadp c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n, \u0111\u1ecbnh k\u1ef3 g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m.<\/p>\n \u01afu \u0111i\u1ec3m c\u1ee7a h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00e2n t\u00e1n l\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c ki\u1ec3m tra, ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh v\u00e0 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, h\u1ea1ch to\u00e1n kinh t\u1ebf n\u1ed9i b\u1ed9; C\u00f4ng t\u00e1c ki\u1ec3m tra, ch\u1ec9 \u0111\u1ea1o ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u1edf c\u00e1c \u0111\u01a1n v\u1ecb, b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c nhanh ch\u00f3ng, k\u1ecbp th\u1eddi.<\/p>\n Tuy nhi\u00ean, h\u00ecnh th\u1ee9c n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 quy m\u00f4 l\u1edbn, \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng ph\u00e2n t\u00e1n, c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed9c l\u1eadp. B\u1edfi nh\u01b0\u1ee3c \u0111i\u1ec3m c\u01a1 b\u1ea3n c\u1ee7a h\u00ecnh th\u1ee9c n\u00e0y l\u00e0 vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, cung c\u1ea5p th\u00f4ng tin, l\u1eadp b\u00e1o c\u00e1o to\u00e0n \u0111\u01a1n v\u1ecb th\u01b0\u1eddng b\u1ecb ch\u1eadm; T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ed3ng k\u1ec1nh, ph\u1ee9c t\u1ea1p, kh\u00f4ng thu\u1eadn ti\u1ec7n cho vi\u1ec7c c\u01a1 gi\u1edbi h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. Vi\u1ec7c ki\u1ec3m tra, ch\u1ec9 \u0111\u1ea1o nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng kh\u00f4ng t\u1eadp trung.<\/p>\n H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u1eeba t\u1eadp trung, v\u1eeba ph\u00e2n t\u00e1n<\/strong><\/p>\n Theo h\u00ecnh th\u1ee9c n\u00e0y, \u1edf \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1eabn l\u1eadp ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m, c\u00f2n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u00f9y thu\u1ed9c v\u00e0o quy m\u00f4, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd m\u00e0 c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang ho\u1eb7c kh\u00f4ng t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang.<\/p>\n Ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb ch\u00ednh v\u00e0 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; H\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; Thu nh\u1eadn, ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n c\u1ee7a c\u00e1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ri\u00eang v\u00e0 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p cho to\u00e0n \u0111\u01a1n v\u1ecb; X\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh to\u00e0n \u0111\u01a1n v\u1ecb. C\u00f2n \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh ph\u00e1t sinh \u1edf \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 \u0111\u1ecbnh k\u1ef3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n, g\u1eedi v\u1ec1 ph\u00f2ng k\u1ebf to\u00e1n trung t\u00e2m.<\/p>\n H\u00ecnh th\u1ee9c n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb l\u1edbn c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n v\u1eeba t\u1eadp trung, v\u1eeba ph\u00e2n t\u00e1n, m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf, t\u00e0i ch\u00ednh, tr\u00ecnh \u0111\u1ed9 qu\u1ea3n l\u00fd kh\u00e1c nhau. Vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c m\u00f4 h\u00ecnh kh\u00e1c nhau, ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 l\u1ef1a ch\u1ecdn.<\/p>\n Nh\u00ecn chung, vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ee3p l\u00fd b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1edbi s\u1ef1 ph\u00e2n c\u00f4ng, ph\u00e2n nhi\u1ec7m r\u00f5 r\u00e0ng, x\u00e1c \u0111\u1ecbnh m\u1ed1i quan h\u1ec7 gi\u1eefa c\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n v\u1edbi nhau, m\u1ed1i quan h\u1ec7 gi\u1eefa b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd kh\u00e1c trong \u0111\u01a1n v\u1ecb l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng v\u00e0 l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh ho\u00e0n to\u00e0n t\u1edbi ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n Nguy\u1ec5n \u0110\u1ee9c Qu\u00fd – B\u1ec7nh vi\u1ec7n Nam Th\u0103ng Long (B\u1ed9 Giao th\u00f4ng V\u1eadn t\u1ea3i)<\/strong><\/em><\/p>\n T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/strong><\/em><\/p>\n<\/div>\n 1. B\u1ed9 T\u00e0i ch\u00ednh (2006), Quy\u1ebft \u0111\u1ecbnh 19\/2006\/TT-BTC ng\u00e0y 30\/3\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n HCSN;<\/em><\/p>\n 2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh (2008), H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh 33\/2008\/Q\u0110-BTC ng\u00e0y 02\/6\/2008;<\/em><\/p>\n 3. Ch\u00ednh ph\u1ee7 (2006), Ngh\u1ecb \u0111\u1ecbnh 43\/2006\/N\u0110-CP ban h\u00e0nh ng\u00e0y 25\/4\/2006 v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp;<\/em><\/p>\n 4. Ch\u00ednh ph\u1ee7 (2012), Ngh\u1ecb \u0111\u1ecbnh 85\/2012\/N\u0110-CP ng\u00e0y 15\/10\/2012 v\u1ec1 c\u01a1 ch\u1ebf ho\u1ea1t \u0111\u1ed9ng, c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p y t\u1ebf c\u00f4ng l\u1eadp v\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f4ng l\u1eadp.<\/em><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" T\u00f4\u0309 ch\u1ee9c c\u00f4ng t\u00e1c k\u00ea\u0301 to\u00e1n n\u00f3i chung v\u00e0 t\u1ed5 […]<\/p>\n","protected":false},"author":10,"featured_media":3695,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101],"tags":[],"yst_prominent_words":[],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3691"}],"collection":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/comments?post=3691"}],"version-history":[{"count":0,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/posts\/3691\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media\/3695"}],"wp:attachment":[{"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/media?parent=3691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/categories?post=3691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/tags?post=3691"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/ketoantc.mitc.edu.vn\/rest\/wp\/v2\/yst_prominent_words?post=3691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"mot-so-mo-hinh-to-chuc-bo-may-ke-toan-tai-cac-don-vi-su-nghiep-cong-lap\"](\"https:\/\/ketoantc.mitc.edu.vn\/file\/2020\/03\/mot-so-mo-hinh-to-chuc-bo-may-ke-toan-tai-cac-don-vi-su-nghiep-cong-lap-2.jpeg\")
<\/p>\n![\"mot-so-mo-hinh-to-chuc-bo-may-ke-toan-tai-cac-don-vi-su-nghiep-cong-lap\"](\"https:\/\/ketoantc.mitc.edu.vn\/file\/2020\/03\/mot-so-mo-hinh-to-chuc-bo-may-ke-toan-tai-cac-don-vi-su-nghiep-cong-lap-3.jpeg\")
<\/p>\n