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(^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[.]
(^Scr02(163).2017) NGHIEN CUfU TRAO BOI r Ke toan kinh phi ngan sach nha nird^c 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 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 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 ngi dung cdng tdc kitodn 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 allfields,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) Vdi cae quoc gia cd ung dung toan bd hay mgt phSn hoac im§ dung cd van dung chuan myc ke toan edng qude ta (IPSASs), k^ toan cac don vj su nghiep cdng lap tuan thu eae qui djnii mang tinh phap qui nhu nguyen t k , phuang phap ke toan ghi nhan P^^" ^^^ ^^'^ 8'^° '^i'^h phat sinh, lap va yinh bay bao cao ^^ *°^" ^'-^^ ^^^ S'^'J^" "^Vrc ke ^o^n cdng qude te (IPSASs) Vi?t Nam chua ban hanh he ^hong ehuan myc ki toan cong, ^he ke toan hanh chinh sy nghiep chinh la mue thudc cho edng tac ke toan tai cac dcm vj sy nghiep edng lap Ngoai ra, vdi timg loai hinh don vi boat ddng d cac nganh khac hoac ed qui ehe quan ly tai ehinh khac lai cd van ban hudng dan edng tac ke toan rieng Cung * Hgc vien Ngdn hdng Tap c h i nghien ciifu Tai chinh ke toan (sd'02 NGHIEN CUTU TRAO B | 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 dang thyc hien cdng tac k^ toan theo qui dinh ciia chS kk toan hanh chfnh Bd Tai chinh ban hanh tai QuySt djnh s6 19/2006/QDBTC 30/3/2006 va didng tu so 185/2010/TT-BTC 15/11/2010 Bd Tai chinh ban hanh sua ddi Quy^t dinh 19 Tuy nhien, co ch6 quan ly tai ehinh danh cho cac dcm vj thay ddi tir Nghi djnh 43/2006/ ND-CP 25/4/2006 sang Nghj dinh 16/2015/ND-CP 14/2/2015 da khac phuc tinh binh quan 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 tat yeu se dan den nhu eau thay ddi che 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 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 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 bien cua quoc t£ ve ke toan Tuy nhien, viec tiep can va ung dung chuan myc ke toan cdng quoc te GPSAS) den 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 ke toan tiep nhan va sir dung kinh phi NSNN the hien nhu sau: (163)-2017} 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 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 ky dugc phan anh vao bao cao ket qua hoat ddng Cha 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 Ve doi tuang ap dung va dung timg loai kinh phf tir NSNN d eae don vi cung cap thdng thong tin ddu ra: IPSASs ap dung cho cac tin tren Bao cao "Tdng hgp tinh dan vi thude chinh quyen trung hinh kinh phi va quyet toan kinh uang, cac chinh quyen khu vyc; phi da sii dung " (Mau B02-H), ehinh quyen dia phuang va cac thdng tin cho ngudi doc biet don vi trye thugc cac don vj nay; NSNN cap eho dcm vi bao nhieu eae don vi cung cap djch vu cdng kinh phf va don vj da sir dung sd dugc Nha nude tai yg thudng kinh phf dd vao ngi dung gi ed xuyen Nha nude chiu trach dung dy toan va mue lue ngan nhiem ve tai san cdng ng sach khdng viec kiem soat tinh pha san Cu the cae dan vi boat tuan thii dugc de cao ban viec ddng ITnh vyc edng hang khuyen khfch tinh hieu qua nam phai lap bao cao tai chinh sir dung kinh phf ngan sach la nhimg don vi kinh te c6 the nha nude Can cu de lap Bao sir dung kinh phi NSNN nhung cao B02-H dya tren so lieu ciia chiu sy kiem soat ciia Chinh phii tai khoan ngudn kinh phf va tai hoac ca quan Nha nude ed thSm khoan chi kinh phi dd, ndi each quyen Cae dan vi boat ddng khac sd kinh phi tir NSNN ma theo nguyen \kc ty can ddi thu don vj nhan de thye hien nhiem chi; Chenh lech giira eae khoan vu quan ly hanh chinh hay dich thu (bao gdm ea kinh phf ngan vu edng khdng dugc coi la thu sach cap) da sir dung qua nhap cua don vj (ngoai trir kinh yinh hoat dgng la thang du hoac phi thyc hien don dat hang) tham hut thuan (doanh nghiep Ben canh dd ciing cd "Bao cao ggi la lai Id) eiia don vi thu chi boat dgng sy nghiep va ky V.h loan Theo IPSASs hoat dgng SXKD"(Mi5irB63-H) quy dinh cac don vi thupc ilnh irong phan thu, ehi hoat ddng