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HOA]\ THIE1\ HE THOMG KIEM SOAT IVOI BO TAI CAC TRi;6ft\G DAI HOC COl^G LAP VIET I\AM TRONG BOI CAI\H THI/C HIE]\ Ctf CHE Tif CHIJ • • • ThS NGUYEN THI H A I YEN* T hUc hien chd trtidng doi mdi gido d[.]
HOA]\ THIE1\ HE THOMG KIEM SOAT IVOI BO TAI CAC TRi;6ft\G DAI HOC COl^G LAP VIET I\AM TRONG BOI CAI\H THI/C HIE]\ Ctf CHE Tif CHIJ • • • ThS NGUYEN THI H A I YEN* T hUc hien chd trtidng doi mdi gido dttc dgi hgc vdi cd chi giao quyin tti chu tdi chinh, phdn ddu xdy dting mdt nin gido due hiin dgi ldm nin tdng cho sti nghiep cdng nghiep hda Men dgi hda, phdt triin bin vdng ddt ntidc, thich dng vdi nin kinh tithi trtidng vd cd khd ndng hdi nhdp quoc ti, mpt nhdng yeu cdu cdp thiit doi vdi gido due dgi hgc d nUdc ta hien la Itia chgn dUdc hudng di dung dan, dong thdi cdn biit qudn li vd sd dung cd hiiu qud nhdt cdc ngudn von dephdt triin gido due dgi hgc, ndngcao chdt Itidng ddo tgo, gdp phdn thuc day qud trinh hpi nhdp kinh tiquoc ti Di ddm bdo qudn ly cdc hogt ddng nhdm dgt dtidc cdc muc tieu di ra, cdc trtidng dgi hgc cdng lap (BHCL) cdn phdi xdy dting vd thiit ldp mpt hi thSng kiim sodt npi bp (HTKSNB) phit hdp vd hogt ddng cd hiiu qud Tdc gid sd dung cdc phtidng phdp nghiin cdu phdn tich, so sdnh, tSnghdp, thong ke, di tong hdp kit qud khdo sdt vd dtia cdc phdn tich, ddnh gid HTKSNB tgi cdc trtidng BHCL Tren cd sd nhdn dien cdc tin tgi cua HTKSNB d cdc trtidng DHCL vd phdn tich cdc nguyen nhdn, bdi vHt dixudt mpt sdgidi phdp hodn thiin HTKSNB d cdc trddng BHCL Tfl khda: Kiem s o i t npi bp, dai hpe cdng lap DIt van d l Trong dieu k i | n b n h t l thi trfldng h i | n d nflde ta, dao tao eua cic trfldng DHCL cung chiu sU tie dpng eua d e quy iult eO e h l thi trtidng, dgc bilt li quy lugt cung clu, quy lugt gil trj Tfl chu dai hpe la xu t h i tit yeu cfla xa h^i phit tiien v i d e trfldng DHCL bu$e phai thich nghi d i n vdi ca c h l tfl ehfl Hogt d^ng nham thu hflt ngfldi hoc v i ning cao lpi nhu|n Do dd, cln quan t i m d i cich cdng tic quin ly, quan t i m d i n KSNB Mdt HTKSNB vflng mgnh se giup d e tiildng DHCL giam bdt rfli ro mpi hoat d^ng cua minh, tren cd sd quin ly rfli ro se d i m bio eho d c tnidng tuin thfl dung d e quy dinh, hogt dpng h i | u qua, sfl dyng tdl llu cac ngudn lflc, cd ning d i m bao an ninh tii mdi trfldng mdi, cic tiildng DHCL ed co hpi d l cliinh d i m blo k h i ning hoat dpng lien tuc dflng vflng tfl khing dinh minh nhflng cflng phli ehju nhieu i p Ifle v i phit trien dieu b e n n l n b n h t l thi trtidng phat cgnh tranh vdn cd cfla kinh t l thj trfldng Cle tiUdng tiiln v i hpi nhgp Tuy nhien, vi|e xly dflng HTKSNB tgi phii bilt ddn d i u nhflng ed hpi, tiiln khai dao tgo Uln d c trfldng DHCL d Vi|t Nam phan ldn ehUa chu trpng kit c i c logi hinh d i o tao, thfle h i | n quin ly h i | u qui b e m tia b i m soit toin bp hogt dpng eua don v\, ehUa 'Dai hoc Qudcgia Hd Ndi NGHlfiN CCtJ KHOA H p c KlfiMTOAN I 8694 - thing 8/2015 I 19 NGHlfiN CtfD TRAO D I miy, biln che v i tii chinh doi vdi d c dPn vi sfl nghiip edng lip (SNCL), dd cd d e tnidng DHCL Theo d a cic tnidng DHCL dfl^c trao quyln tU chu, tfl chiu traeh nhiem v l bfin v l n d l cd b i n : Tti chu vi thtic hiin nhiem vu ddo tgo, n^iin cdu khoa hoc; tti chu vi to chdc nhdn sifi tti chu ve tdi chinh vd tU chd hdp tdc quic ti Sau nam thfle hien quyln tfl chfl theo Nghi dinh 43, nhin chung d e trfldng DHCL da ehu d^ng sfl dung kinh phi Ngin sich Nha nfldc giao mdt cich hilu q u i hOn, tflng bflde ddi mdi eP c h l quan ly, khai thic i ^ d n thu, gop phan ting thu sfl nghiip v i nang cao thu n h i p cho ngudi lao dpng Tuy nhiln Nghi dinh sd 43 thflc chit chu trpng den p h d i ^ ngfla v i quin Iy riii ro ma chi t i p tnmg vio vile thtic hiln d e chi tieu k l hogch, dfl toan ve tai ehinh Dieu dd da hgn ehl tic dung cfla HTKSNB thgm chi d mpt sd tnidng, KSNB ehi mang tinh hinh thflc gly tdn k i m them chi phi chi mdi giao quyen tfl chfl eho d e trfldng tiong vi|e td chflc chi chfla giao quyln tfl ehu v l huy dpng i ^ d n lflc tii ehinh tfl hoc phi v i 1| phi ngfldi hpc ddng gdp Day thflc sfl l i mdt bat d p lAo cho d e trfldng tiong vile chfl dpng tim b i m huy ddng ngudn Iflc tai chinh Cic cdng trinh nghiln cflu tiong ntidc v l KSNB eho d i u tfl phit triln, thu hflt nhan t i i xly dUng ca sfl tiong d c trfldng DHCL h i | n chfla nhieu, mdi chl vit chit ning cao chit Iflpng dao tgo Vile d i u tfl mua dflng lai d vi|c nghiln cflu HTKSNB tiong mpt trfldng sam tai sin, xay dflBg ed b i n da dupe phin d p eho dPn Of thi Qua bii vilt niy, t i c gii mudn trap doi vl vile vi tfl thflc hiln, nhting gii tri tai s i n phan d p cdn thap hoin thi|n HTKSNB hfldng den quan tij rui ro, giup Nhieu dinh mfle, tieu ehuan nhti dinh mflc gid giing, d e trfldng DHCL ning eao nang lflc quin ly, d i m b l o chl dd toin ngoai gid mflc thu hpc phi 1| phi v i tri phit triln b i n vflng; Phin tich lim ro b i n chat khdng cdn phfl hpp, lam han c h l tinh chu ddng v l tai v i d c ylu td cfla HTKSNB, ddng thdi b e n nghi d c gili chinh cua cic tnidng Chinh dieu nly da dan d i n sfl thy phlp giflp hoin thi|n HTKSNB tiong d e tnlflng DHCL ddng, thilu linh boat v i it d i m chju tiich nhiem cua d c bdi cinh thflc hiln ca c h l tfl chfl h i | n nha quin ly d d c trfldng DHCL Thfle trang HTKSNB tai d c tnidng DHCL hiln Bdn chdt hi thing KSNB aia cdc trtidng DHCL Theo b i o d o cua COSO (Committee of Sponsoring Organizations) n i m 1992 dflpc edng bd dudi tilu de KSNB da djnh nghia v l KSNB nhti sau: "KSNB Id mdt qud trinh bi chi phSi bdi ngUdt qudn Iy hpi dong qudn tri vd cdc nhdn vien cua ddn vi nd dUdc thiit ldp dicung cdp mdt sti ddm bdo hdp ly nhdm dgt dtidc cdc mtic tteu sau: Sti hdu hiiu vd hieu qud cua hogt ddng; sti tin cdy cua bdo cdo tdi chinh; sti tudn thii phdp ludt vd cdc quy dinh" (COSO, 2013) De khie phue v l n d€ nky, Chinh phu da ban hlnh Nghi quylt 77/NQ-CP, ngiy 24/10/2014, v l thi dilm ddi mdi eo c h l boat ddng ddi vdi d c eP sd gilo due DHCL giai doan 2014-2017 Theo cie trfldng DHCL dflpe tiao quyen tfl chu mpt d c h toan di|n hdn ve thtic hiin nhiem vu ddo tgo vd n^iin ctiu khoa hoc, ve to chdc bp mdy nhdn stfi vi tdi chinh, vi chinh sdch hgc bSng hgc phi doi vdi ddi ttidng chinh sdch ve ddu tti, mua s&m Nhu viy, v l co b i n d e trUdng DHCL dUpc quyln tfl ehu mpi hogt ddng, nhUng dong thdi phli chiu nhilu i p lUc canh tranh Tfl dly, d c tinldng DHCL d i nd lflc hdn vi|c khai thic ngudn lflc sin ed v i t h i mgnh Thtic ti-gng HTKSNB tgi cdc trtidng DHCL Ngay 25/04/2006, Chinh phfl ban h i n h Nghi dinh sd 43/2006/ND-CP v l vile quy dinh quyln tfl ehfl, tfl chju tiach n h i | m ve thflc h i | n nhiem vu, td chflc bp 20 laSM-thangB/ZOlS | N G H I £ N CflU KHOA HpC K I £ M T Q A N cua ddn vi minh de tao ngudn thu, ting thu n h ^ eho ngfldi Iao d p i ^ chu f hdn den hilu q u i tii ehinh Cic ddn vi tif xiy dflng quy c h l chi tilu ndi bp Iim d n cfl b i m solt chi tilu H | thdng KSNB trd n l n thflc sfl d n thift dl ngan ngfla va phit hi|n sai sdt gian lgn nlr^ cao hieu qui sfl dyng mpi ngudn lflc cfla nhi trtidng Nhin chur^ hi|n oay d c trtidi^ DHCL da nhin thflc dflde vai trd cfla HTTCSNB quin ly vi dieu hinh don vi Tuy nhiln, tiong mdt thdi gian dli dc tnidng DHCL thfle hi|n cP chl bap dp vi thi chfla cd nhilu bnh nghiim tiong vi|c xiy dflng vi thilt lgp mdt HTKSNB Vi|c van hinh HTKSNB chfla hi|u qua dl gly khd khan cho d c nhi quin lytiongvi|c l|p klhoach, dilu hanh d e boat dpng ey the nhi trfldr^ Cy thi: Hau hit cie trfldng DHCL chi quan tim din mgt chit lugng vl hpin thlnh tdt nhiem vu dip tao chinh Nhflng thflc tiang trln la nguyin nhin chinh Inh hfldng din mdi trfldng bim soit tai d e trfldng, giy cln tid HTKSNB van hinh hflu hilu vl hi|u qua V^ftl thing thdngtinketodn cua cdc trtiSngDHCL: Bd may ki todn: T%p trung vao kl toan tai ehinh la chu ylu,tiongkfai nhu clu ve thdng tin kl toin quin tri mang tinh thfldng xuyln, hing ngiy Igi chda SiSpc quan tim nhilu, do chfla phit huy dflpc vi|c thu th|p vi cung d p thdng tin thich hop vi nhanh chdng cho cic nha quin ly thflc hi|n vile dilu hinh bim solt hogt dpng eua td chflc vi quylt dinh Hi thing chdng tii ki todn: Chu yeu van dyng h | tri dflpc giao, m|t hilu qui va tli chinh chfla dflde quan thong chflng tfl theo quy dinh cua Chl dd kl toan hinh tim dung mflc Vln de quin ly tii chinh chi dflng lai d chuih sfl nghiip theo Quylt dinh 19/2006/QD-BTC mde theo ddi blo d o ml chUa quan tim dl vi|e lam thi Cic trtidng DHCL sfl dyng rat it cic chflng tfl tfl thilt nio de dgt hi|u qui eao hOn, dl tilt b | m chi phi, ning ke, vi neu ed tM edn thieu d c yeu td bit bupc nen chtia cao hieu suit diu tU, Do dd, HTKSNB chfla cd cP hpi phin inh hit ndi dung cfla nghiip vy bnh tl phit sinh dl phit huy dflfle sflc manh cfla nd Vi mSi trUdng kiim sodt cua cdc trddng BHCL: Chinh dilu da inh hfldng ldn din cdng tic hgch toin ban diu cung dp thdng tin cho nha quin ly khdng bp thdi vi chinh xae Bin cgnh dd, so Itipng chflng tfl CP du d^i ngfl khdng ddng diu vl tuoi, trinh dd, nginh dio tao 11 vln dl khd khan dl thflc hi|n d c thu tye bim soit CP du td chflc bp miy hogt dpng cdn cdng kinh, chi phi b§ miy ldn, lim Inh hfldng den ngudn kinh phi dl thfle hi|n cic boat ddng ehuyen mdn, mua sam tiang thilt hi vi d c hoat dpng khic Chinh sich nhin sfl, dd ndi c$m la van dl tai d c trfldng DHCL rlt ldn, dge bi|t li chflng tfl thu vi chi tiln, dilu b | n khich quan efla mpt sd trfldng dc chflng tfl dupe lflu trfl tiong dilu b | n chtia tdt gly kbd khan cho cdng tic bim tra, ddi ehilu can thilt He thong tdi khodn ki todn: Vi|e md d c tai khoin chi tilt ngoii quy dinh eua ehe dp kl toin tai cic tnidng DHCL hifn cdn rlt han chl Hlu hit d e trfldng chi dflng lai d vi|c md d e tii khoin chi tilt dp 2, d p theo khen thddng k^ luit da phin ehfla khuyin khich dupe che dp quy dinh Dilu gly tinh trgng thilu thdng ngudi lao ddng lim vile hi|u qui, ma edn giy tic trich, tm can thilt cbo nhi quin ly d n quyet d^ih, nhat gianlln la quyet djnh ve tii chinh Ky nang flng dung tin hpc edn thip, nhit 11 tiong He thong bdo cdo ki todn: Chu yeu tgp trung vio nhdm nhin sfl Idn tuoi Dpi ngu can b$ quin ly phan ldn cae bao cio tii chinh theo quy dinh cua Che dp kl toln edn ehiu Inh hfldng cfla 11 ldi, tac phong lim vi|c theo hanh ehinh sfl nghiip Tfly nluin, elc bio d o niy ddpc CO chl bao dp, quan tim din chi tilu ke hogch it quan Igp mang tinh thu tyc bit bupc li chu ylu y i^hia cung tim din hi|u qui kinh tl d p thdng tin chtia nhilu va thdi han thUdng chim so Phin ldn d c trfldng diu khdng cd Ban Kiem soat, mi chi ed Ban Thanh tia UT^C thupe Ban giam hilu, vi 11 edng tic bim nhi|m Do dd, vln dl bem soit d c boat d^ng eua Ban giim hi|u se thilu tinh d^c lgp, khich quan va it diipc quan tim thfle hi|n vdi quy djnh, hau hit cle trtidng chda chu trpng din vile lip bio d o npi bd trln cd sd phin tieh so sinh kit qui hogt dpng thflc tl vdi sd li|u dfl bao, dfl doln Ngoii vile flng dyng phin mlm ke toin cung dem din nhflng rfli ro nhat dinh tiong vi|e bim soit NGHlfiNCOt) KHOA H p c KlfiMTOAN | 5694-1 H G B i e H O j O TRAO BOI ^ rm thdng tin k l t o a n Ve ddnh gid rii ro cua cdc trUdng DHCL: rit ldng lio, chi mang tinh hinh thflc ehfl chtia di vi thflc chaL Cae trUdng chda ed bp phgn ddc lip de thilc h i | n hogt ddng niy B6 phgn gilm sit chfl ylu la d e ban Ban lanh dgo cle trddng DHCL da p h i n chfla cd sti quan t i m thich dang d i n vi|c p h i n tich v i danh gil r i i ro Hau h i t d c trfldi^ DHCL d i u khdng xly dflng riing Thanh tra, dly thudng la d c cln bp quin Iy phdng ban b i m nhi|m, do khdng cd thdi gian tip trung cdng vi|c cung khdng du manh khdng dfl ning lflc de thilc bp p h i n tiong CO d u td chflc n h i m thflc hien n h i | m vu h i | n chflc nang niy dinh gia rui ro Dilu n i y Idiiln cho d e trfldng DHCL khd xae dinh d c kha nang cd t h i I n h hfldng den d e muc tilu eua trddng, tfl ed t h i I n h hfldng d i n uy tin v i danh tilng, tham chi d i n ea d e kit q u i tai chinh cua nha trfldng Ve cdc hogt ddng kiem sodt cua cdc trUSng DHCL: Cic quy tiinh b e m soat chda thflc sfl quan tam den mgt b e m solt h i l u qua t i i chinh b i m soit vile thflc h l n h tilt b e m , chdng ling phi cdn nhilu cho chfla ehat chl Viec ban h i n h cic quy chl, quy trinh phue vu eho edng tae b i m soat cdn chgm, chUa d l y du Cae quy ehe, quy trinh da dupe ban hanh thudng khdng ehfla dflng dly du ca c h l b e m soat, khdng xic dinh rd tiich nhiem cua tflng d nhan, bd p h i n thflc thi nhiem vu vi cong tdc gidm sdt cua cdc trUdng DHCL: Giii phap h o i n thien HTKSNB d c trfldng DHCL Qua phin tich nhflng tdn tgi thfle te hiln cho thiy sfl d n thilt d p bach cfla vi|c xly dflng HTKSNB g i n vdi quin l;^ rui ro n h i m ting ning dfl bio, dinh gil, ngan chan v l quan ly cd hifu qui rui ro cac trUdng DHCL C i c trtidi^ cln cd d c quy dinh ey the vl xly dung v l hudng dan thfle hi|n m^t HTKSNB hieu lflc, hi|u q u i gan liln vdi chflc ning dinh gil vi quin 1^ rfli ro ey thi: Thd nhdt, cdc trtidng DHCL cdn chd ddng cdi thiht mdi trUdngidim sodt Tgo lap mdi trfldng b i m soat vflng mgnh: Trong moi trfldng b i m soit cua d c trtidng DHCL ylu td quan trpng diu tiln la Ban Ilnh dgo cln n h i n thflc ddpc vl Hiln nay, cac trfldng DHCL, hogt ddng giam tim quan tipng cua ning lflc, tinh lilm chinh v i dgo dflc sat chfla dtipc thflc h i | n theo dflng nghia la dinh gia vile v l n h i n h cic thu tiie b i m soit Vi|c giim sat cdn 22 Is694-thang 8/2015 INGHIEN cflu KHOA Hpc KlfiMTOAN nghl nghiip n h i trUdng, tfl dd dda d i n quylt djnh vl vile td chflc bp may hpp Iy, v l vile phii ban h i n h bing van ban d c npi quy quy chl Hoan thiln co d u td chflc cfla d c trtidng DHCL theo hddng bd tii day du d c phdng, ban chflc ning td ehfle d c bp phan rieng biet thflc hiln d c chflc nang eo bin Hoan thiln chinh sach nhan sU: soit sfla ddi, bd sung, ban h i n h mdi d c chinb slch nhan sfl, xly dting chinh slch tuyin dung, thu hut ngudn nhan ldc chat lupng cao, xay dflng che khen thtidng, ky lult b p thdL Hoin thiln cdng tie k l hogch: ban hanh cic tii lieu vl cdng tic lap k l hogeh ehinh thflc bang van bin; tgp huln, dgo tgo nghiip vy lap k l hoach cho d c cln bd cd liln quan; d i u td, trang bi d e phan m l m ehuyin dung phuc vu cho cdng tie lap k l hoach; xly ddng ke hoach d l y dfl cae ehi tilu, ylu td can thiet eho vi|c hgch toin ban diu Xay dflng quy trinh lap b i m tra, ky duylt, luin ehuyin ehflng tfl ke t o l n phu hpp v i tdi da hda tien ieh cua viec sfl dung phan mem k l toan tdng t h i phli gan liln vdi k l hoaeh chi tilt Ddng thdi tang cddng edng tic b i m tra, giam sit efla Ban Ilnh dgo Chu ddng xay ddng cic tai khoin chi tilt de theo doi ddi vdi q u i trinh lip k l hogch cua tflng bd phin cd liln cic n^i dung hogt ddng va ddi tflgng cy thi, d l dap flng quan, de cho eie k l hoach dflpc lap dflng thdi han quy nhu elu thdng tin chi tilt cfla nha quan ly djnh va b i m sat vdi thflc t h i cfla don vi H o i n thiln bp may b e m solt: d n to chflc bd phan chuyin trich thdc hiln kiem tra, giam sat nhfl Ban b i m soat de thflc hiln b i m soit, gilm sit thddng xuyln v i djnh ky de b p thdi ngan chan, phat h i | n va sfla chfla sai phgm, phdng ngfla rfli ro moi mat hoat dpng cua Hoan thiln he thdng b l o d o k l toin quin tri va cich thflc td chflc b i o d o Bio cio k l toin quin tri can phai chi tilt cho tflng khau hoat dpng v l tflng bd phan cua n h i tnidng, dong thdi d i m b l o vile cung d p thdng tin thddng xuyln, liln tuc, day du v i kip thdi cho n h i quin trt don vi Ddng thdi ehu trpng nang eao nang lflc, trinh dp Ning cao hieu qui eua vile sfl dyng phan m l m k l ehuyin mdn v i Unh d^c lgp cfla cac thinh viln cae toan cdng tic k l toln tai d c tnidng DHCL: Lfla bp p h i n nly; ban hinh, cu the h o i quy e h l hogt ddng chpn nha cung cap phan m l m cd uy tin, dat vilt phan cua b i m soit viln ban b i m soat mam theo ylu cau quin ly dgc thfl cua n h i trfldng; Thd hai, hodn thien he thing thdng tin vd truyen thfldng xuyln to chflc dio tgo, egp nhgt ning eao trinh dd eua nhan viln vile sfl dyng phan m l m k l toin; thdng, md cdt ldi Id he thongkitodn Hoan thien md hinh t6 ehfle bd may ke toin theo ban hinh d e quy dinh v i to chflc thflc hi|n b e m soat d e li|u mdi trfldng tin hpe hfldng kit hpp thdc h i | n ke toin tii ehinh va k l toan quin tri vdi sfl phan eong rd ring bang van ban vl nhilm Thd ba, hodn thien cdng tdc ddnh gid rui ro vy chflc traeh, npi dung cdng vile ey t h i eua tflng bd Xiy ddng quy trinh danh gii rui ro v i gan trich p h i n k l toln Can n i n g cao ky ning tong hpp phin tich nhilm danh gia rui ro cho ci quin ly d p eao v i d c cap cho n h i n vien k l toln v l tang cfldng flng dung tiln bp thap bon Can phli quy dinh rd ngddi chiu trieh n h i | m khoa hpc may tinh cdng tic k l toan quin tri trtic tilp tiong vi|c danh gii va quan ly rui ro H o i n thiln h | thdng ehflng tfl k l toan: Ben canh Hoin thi|n quy trhih, hoat d^ng vl quin ly tii chinh d c chflng tfl k l toin da ddpe quy dinh C h l dp k l v i tii sin nhim ngan ngfla v i gilm thieu sai sdt, gian toln, cae trfldng DHCL can xay dflng va ban h l n h bd lan, tilt b e m chi phi, ninng eao hi|u q u i sfl dung d c sung them cie m l u chflng tfl k l toan dge thfl phin i n h ngudn Ide eua nha trUdng N G H I £ N c f l u KHOA HpcKlfiMTOAN I S694-thang8/2015 | 23 NGHlfiN ClJO TRAO D I Hoan thiln quy trinh xly dflng chfldng trinh dio tao Holn thiln hoat ddng quan ly chit lflong giang day cua gilo viln de ning cao chit Iflpng dio tgo ehinh ke toln nham thfle hi|n edng tic bim toan dat hi|u qui Thdng qua cdi^ tie bim toan giup cho d c don vi phit hien dflpc nhi3ng thieu sdt, kip thdi thflc hiln chan ehinh lai nhflng sai sdt tiong edng tic quin ly Thtitii,hodn thiin thu tuc kiim sodt tai chinh va dda edng tie quan ly tai chinh cle trfldng di Ri soit, sfla doi, ban hanh day du hi thong quy ehe vao nl nip theo dung quy dinh cua Nhi nUde quin 1]^ ndi bp tao hanh lang phip ly cho hogt ddng KSNB Trln dly la mdt s6 tiao ddi vl thUc trang HTKSNB Quin tiilt cic nguyen tic bem soit ndi bp cua cic tifldng DHCL thdng qua d c ylu td clu thlnh phin edi^, phan nhilm, cln soit va xly dflng cle quy dd li mdi trUdng b i m soat, dinh gia rui ro, he thong ehe ve quin ly nhim cy the hoi, phin dinh ro chflc nang, thdng tin kl toan, d c thu tuc bim solt va giam sat, nhilm vu va quyen ban cua d e phdr^, ban chflc nang tfl dda d c giai phap holn thien cy the h | thong ttong nhi trtidng, trinh dnh trang chdng eheo vl ehde KSNB theo tflng yeu td clu Tac gil bii viet hy ning, nhilm vy, gay tinh y lai, thilu tiach nhilm ttong vpng gdp phin giup cho elc trfldng DHCL co thim can vi|e giii quylt, xfl ly d c cdng vile liln quan din nhilu cfl dl thiet lgp mdt HTKSNB hflu hilu thflc tiln phdng, ban, ddn vi khic npi bp don vi hoat dpng cfla minh Thd nam, hodn thiin hi thSnggidm sdt vi thdm dinh Cln thiet lap mpt he thdng gilm sit va tham dinh theo hai hddng: Kiem soat theo chieu dpe vi bim soat theo ciulu ngang Thilt lap he thdng KSNB theo chilu dpc cd nghia ti thilt lap hi thdng KSNB theo eP du td ehfle quan ly dpc tfl tiln xudng cic bd phin vl d nhan theo sfl phin edng phin nhifm cbo tflng ci nhan Thilt lip hi thdng KSNB theo chilu ngang la viec xly dflng d c cd chl, thfl tuc bim soit thdng qua d c quy trinh nghiip vy ehu yeu eua ddn vj Cac trfldng DHCL can phli xic dinh cic chflc nang ca bin, cac muc tilu va rui ro cua tflng quy tiinh tfl dda cic cd chl bem soat Ip dung phu hpp vdi quy tiinh dd Kit hpp lai se eo dflpe mgng Ifldi kiem tta, giim sat chgt ehe ddi vdi mpi thlnh viln vl mpi hoat ddng nha trddng, dim bio bem soat tien toan bd hoat ddng vi d c linh vflc khdng bi chdng cheo hoge bdttdng,dam blo sU phin ehia tach bach gifla cic chflc nang; dam bao sd dde lip tflOng d6i gifla cie bd phin, tao nang bem tta, bem solt lan cic bflde thflc hien cdng vile Hing nam, d c trfldng DHCL cln thfldng xuyln to chdc thflc hien eong tic bim toan npi bp nham hoan thien edng tic tli chinh ke toan Cic trfldng cd thi thul dpn vj bem toln dde lip bin ngoli hoge lap bp phan bem toan ndi bd vdi cic thlnh viln la nhflng ngddi ed ehuyin mdn va kinh nghiim Iinh vflc tai 24 I S6 94 - thing 8/2015 I N G H I E N CCV K H O A HpC KIMM T O A N TAI LIEU THAM KHAO Bp Tdi chinh (2004), Hi thong vdn bdn phdp ludt vi qudn ly tdi chinh doi vdi ngdnh gida due - ddo tao, NXB Tdi chinh, Hd Ndi COSO (2013) "Internal Conti-ol - Integrated Framework" PGS.TS Mai Ngoc Ctidng vd cpng sii (2007) Diiu tra thiic trgng vd khuyin nghi gidi phdp thtic hlin tU chd vi tdi chinh d cdc trtidng dgi hoc Viet Nam Thu ttidng Chinh phd (2006), Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 quy dinh quyin tti chd, tti chiu trdch nhiim vi thiic hiin nhiem vu, tS chtic bd mdy, bien chivd tdi chinh doi vdt ddn vi sti nghiep cong ldp Thu tudng Chinh phu (2010), Quyit dinh so 58/2010/QD-TTg ngdy 22/9/2010 vi viic ban hdnh "Dieu le trtidng dgt hoc" Thd ttidng Chinh phd (2014), Nghi quyit 77/ NQ-CP, ngdy 24/10/2014 vi thi diim doi mdi cd chi hogt dpng doi vdi cdc cd sd gido dtic cdng lap giai dogn 2014-2017 Vu Thi Thanh Thdy (2012) Qudn ly tdt chinh tgi cdc trtidng Dgi hgc Cdng ldp Viet Nam, Ludn dntiinsi, Bgi hgc Kinh tiQuSc ddn ... n^iin cdu khoa hoc; tti chu vi to chdc nhdn sifi tti chu ve tdi chinh vd tU chd hdp tdc quic ti Sau nam thfle hien quyln tfl chfl theo Nghi dinh 43, nhin chung d e trfldng DHCL da ehu d^ng sfl dung... trtidng DHCL cdn chd ddng cdi thiht mdi trUdngidim sodt Tgo lap mdi trfldng b i m soat vflng mgnh: Trong moi trfldng b i m soit cua d c trtidng DHCL ylu td quan trpng diu tiln la Ban Ilnh dgo cln... lgp mdt HTKSNB hflu hilu thflc tiln phdng, ban, ddn vi khic npi bp don vi hoat dpng cfla minh Thd nam, hodn thiin hi thSnggidm sdt vi thdm dinh Cln thiet lap mpt he thdng gilm sit va tham dinh theo