Hoàn thiện quản lý tài chính ở nhà xuất bản tài chính bộ tài chính

• LOI CAM DOAN Toi xin cam cfoan luan van "Hoan thien quan ly Tai chinh o' Nha xuat ban Tai chinh - Bo Tai chinh" la tir ban than toi nghien cltu, situ tarn tai lieu va xay dung Cao so lieu luan van co nguon goc ro rang, trich dan nguon cung cap Toi xin cam doan va chiu toan bo trach nhicm vc tinh trung thuc cung nhur str hop phap cua van de nghien ciru NGIJOI CAM DOAN Pham Ngoc Huven LOI CAM ON Sir nghiep co thu la van de phirc tap lTnh vuc quan ly Nha nude, luan van doi hoi phai co su nghicn cuu phan tich ky luang vai so lieu day du vc Hoan thien quan ly l chinh a Nha xuat ban Tai chinh - Bo Tai chinh Dong thai, can co z ■> z ca sa ly luan virng chac lam nen tang cho nhung nghien curu, ung dung there te Vi vay, luan van khong the hoan neu khong co giup da tan tinh cua cd giao PGS, TS Dao Phuong Lien va cac giang vien Khoa ly luan chinh tri - Dai hoc Kinh te Quoc dan Tac gia xin chan cam on giao vien hudng dan va cac thay co giao f F r X' Tac gia cung xin bay to long bict an doi vai cac cap Lanh dao va cac dong nghiep lam vice tai Nha xuat ban l chinh-Bo tai chinh da tao dieu kicn de tac gia duqc tap trung nghicn cuu va xay dung luan van, gop mot phan nhb cho cong cuoc xay dung va phat trien Nha xuat ban tai chinh - Bo tai chinh Cuoi cung, lac gia xin cam an gia dinh, ban be da quan tain, chia se va dong vien tac gia hoan ban luan van Xin chan cam an! HOC VIEN Pliarn Ngoc Huyen Khoa: Cl 119 (2010-2012) MUC LUC Ti’ang LO’I CAM DOAN LO’I CAM ON DANH MUC CAC CHU VIET TA’ 1’ DANH MUC BANG, BIEU, HINH VE, SO DO TOM TAT LUAN VAN PHAN MO DAU Chuang 1: CO SO LY LUAN VA K1NH NGHIEM THUC TIEN VE HOAN THIEN QUAN LY TAI CHINH TRONG DON VI SU NGHIEP CONG TU* C HU TA I CHINH ,s 1.1 Tai chinh cua don vi sy nghiep cong / / / Ban vi su‘ nghiep cdng / 12 Tdi chinh cua dan vi sir nghiep cong 13 1.1.2.1 Quan niem tdi chinh cua dan vi str nghiep cong 1.1.2.2 Bqc diem tdi chinh cua dan vi sir nghiep cong 1.12.3 Ca cau thu chi tdi chinh cua dan vi sr nghiep cong 1.2 13 14 15 Hoan th ien quan lv ta i ch inh cuc thrn vi sir ngliiep co ng 18 1ii chu 1ci chinh 1.2.1 Quan ly tdi chinh cua dan vi sir nghiep cong tir chit tdi t ' t r r r r a j % r chinh: quan niem vd cac yen to cau thunh 18 1.2.2 Sir can thiet phai hodn thien qudn ly tdi chinh B VSN cong tir chu tdi chinh 20 1.2.3 Noi (ung hodn thien quan ly tdi chinh cua BVSN cong tir chu 22 1.2.3.1 Hoan thien cac ycu to can he thong quan ly tai chinh 22 1.2.3.2 Hoan thien quan ly doi voi cac hoat dong thu chi tai chinh 26 r 1.2.4 Ccc nhan ft anh hito^ng den boon ttiien qunn ly tai r chinh cua D VSN cong tie chU tni chinh 33 1.2.4.1 Co che quan ly tai chinh cua Nha nuac 33 12.4.2 Dac diem cua Bo, nganhchu quan 35 I.2.4.3 He thong kiem soat noi bo don vi 37 I.2.4.4 Trinh can bo quan ly 39 1.3 Kinh nglncim quoc te ve hoan thien quan ly tin climb X doi vai don vi sy nghiep cong ty chu tai chinh 39 1.3.1 Kinh nghiem ecu Trunn Quoc 39 1.3 !.Kinh nghiem phan loai xcc dinh mice cap kinh phi 39 cho cac don vi st nghiep cong 1.3 1.2 Kinh Kghihm Kkoon kinh pin chh edc don K sis nghihp cong 40 1.3.2 Kinh nghiem kUa Kfy 41 1.3.2.1 KiiCi nkphihrn vk q qy tkhnli Chmrng 2: xcin dimn gd Koc doi coi ccc dim vi sm nghiep cong 41 1.3.2.2 Kinh nghiem dnnh gin hoqt dong 42 1.3.3 Bai Khc go'i c chh i'u’t Nam 44 THU’C TRANG QUAN LY TAI CHINH O NHA XUAT BAN TAI CHINH - BO TAI CHINH 46 2.1 Giai thieu khai quat vc Nha xuat ban Tai chinh - Bo Tai chinh 46 2.1 i LSch sir hinh thnnh 46 2.1.2 Nhiem vu quyen han 46 2.1.3 Ve doi ngu vu co chn tm ch a 48 2.2 Hien trang quan ly tai chinh Nha xuat ban Tai chinh - Bo Tai chinh 48 2.2.1 Hien itqiig ccc yeu itC tong hh thcng iquin ly tai chinh d Nhn xuat hcn 48 2.2.1.1 Hien trang van dung cac van ban phap quy cua Nha nude 48 2.2.1.2 Hien trang bo may quan ly lai chinh tai Nha xuat ban 51 2.2.1.3 Hicn trang cong tac kc toan va kicm toan tai Nha xuat ban 54 2.2.1.4 Hien trang cong tac tra, kicm tra tai chinh o Nha xuat ban 57 2.2.2 Hien trpng quan ly lhu chi tai chinh chinh lf Nha xuat ban 59 2.2.2.1 Hien trang cong tac quan ly cac nguon thu 59 2.2.2.2 Hien trang cong tac quan ly cac khoan chi 64 2.2.2.3 lien (rang su dung chenh lech thu chi va trich lap va su dung cac quy 2.3 Danli gia a e thue 1rang q tian ly tai ehinhd' Nha xuat ban Tai chinh — Bo Tai chinh 73 2.3.1 Thanh tuu 73 2.3.2 Han che va nguyen nhan cua nhirng han che 74 2.3.2.1 Han che 74 2.3.2.2 Nguyen Chuang 3: 70 nhan 16 DINH HU'ONG VA GIAI PHAP HOAN THIEN QUAN LY TA I CHINH Q NHA XUAT BAN TA I CHINH - BO TA I CHINH 80 3.1 Dinh htro’ng hoan thien quan ly tai chinh U Nha xuat ban Tai chinh - Bo Tai chinh 80 1.1 80 Quan diem hoan thien quan ly tai chinh 3.1.2 Phuong hwo'ng hoon thien qunn lp lai chinh 87 3.2 Giai phap hoan thien quan ly tai chinh o' Nha xuat ban Tai chinh - Bo Tai chinh 88 3.2.1 Giai chap lien caaa lien van ilunn luat phap la chittli sach cua Nha nutfc 88 3.2.2 Giaiphap la hhim Chien bb map quun ly tpa chinh 90 3.2.3 Gidi phap hoan thien cong tac ke toan, kiem toan cua don vi 92 3.2.4 Gidiphap hoan thien qudn ly thu chi tai chinh 94 3.2.4 i Doi moi qudn ly thu 94 3.2.4.2 Tang cuang gqua ly chi 96 3.2.5 Gidiphap ve hoan thien cong tac tra, kient tra tai 99 chinh 3.3 Bien kien dd (litre hien cac giai phap hoan thien quan ly tai chinh a Nha xuah ban Tai chinh - Bo Tai chinh 3.3.1 Dieu kien ve phap ly 102 102 3.3.2 Phat trien thi tricnng tai chinh, tien te va he thong dich vu tai chinh 105 3.3.3 Dieu kien ve mb hinh to chucqudn ly 105 3.3.4 Dieu kien ve can hq 107 3.3.5 Dieu kien ve he thong thong tin 108 3.4 Kiennnhi 109 3.4.1 Kien ng hi voi Chinh phu 109 3.3.2 Kien nghi vol Bq Tai chinh 11 q KET LUAN 111 DANH MUC • TAI LIEU • THAM KHAO 112 DANH MUC CAC CUU VIET TAT BIC Bo Tai chinh CBVC Can bo vien chute CP Chinh phu DVSN Don vi su nghiep KIITV Ke hoach lai vu ND Nghi dinh NSNN Ngan sach nha nude NXB Nha xuat ban QD Quy el dinh SNCL Sir nghiep cong lap 1'CCB To chuc can bo TNDN l hu nhap doanh nghiep TNHH Trach nhiem hum han QCCTNB Quy che chi tieu noi bo DANH MUC SO DO, BANG BIEU, HINII VE Bicu 2.1: Bieu nguon thu cua Nxb Tai Chinh 59 Bieu 2.2: Bicu tong chi thirong xuyen cua Nxb Tai chinh giai doan 20092011 65 Bang 1.1 He thong xcp hang 47 Bang 2.1: Nguon thu cua Nxb Tai chinh 59 Bang 2.2: Ket qua there hien quyen tir chu tai chinh nam 2010 61 Bang 2.3: Co cau cac khoan chi thudng xuyen 64 Bang 2.4: Tong hop chi sir nghiep cua Nxb l chinh 66 Bang 2.5: Chenh lech thu, chi cua Nxb Tai chinh 70 Bang 2.6: Bang thu nhap birth quan giai doan 2009 -2011 71 Bang 2.7: Mua sam tai san co dinh giai doan 2009 - 2011 73 TRUONG DAI HOC KINH TE QUOC DAN ■ ■ K>fioOGao8 PHAM NGOC HUYEN HOAN THIEN QUAN LY TAI CHINH NHA XUAT BAN TAI CHINH - BO TAI CHINH CHUYfiN NGANH: KINH Tfi' CHINH TRI TOM TAT LUAN VAN THAC SY • • HA NOI - 2012 ■ 100 phat tai chinh tuong ung vdi timg doi tugng (tap the, ca nhan), neu lap lai sai x x r v lam can chuyen sang cap xu phat cao hem Mat khac, qua trinh xu ly cac nghiep vu tai chinh hien nay, Nxb Tai chinh thudng moi chi thuc hien theo tu chu quan cua ca nhan nguoi thuc hien, nen khong co sir dong bo, nhat quan toan dem vi, khong cho •» ' X phep chu the quan ly kiem soat dugc day du cac noi dung can thuc hien Trong thdi gian toi, cac Nxb Tai chinh nen xem xet, phan loai cac nghiep vu tai chinh phat sinh tai dun vi nhung nhom nghiep vu chu yeu va thiet lap cac quy trinh tac nghiep, kiem soat cu the cho timg nhom nghiep vu Cac r % quy trinh can dugc ban hanh van ban, ap dung lhong nhat r i r r loan don vi de dam bao tinh lhong nhat, nhat quan, tranh bo sot cac thao tac ngudn thu (theo noi dung thu, theo don vi thuc hien, theo thdi gian thirc hien, ), kiem soat cac khoan chi (theo noi dung chi, theo don vi thuc hien, theo ldn cac khoan chi, theo then gian thuc hien, ) / X Viec tang cudng kv luat tai chinh phai bat dau tir chinh can bo lanh dao don vi Bdi vi, chi cac can bo lanh dao don vi nhan thirc rd tam quan cua ky luat tai chinh, gircmg mau thuc hien ky luat tai chinh va true tiep chi dao cac bo phan dim vi thuc hicn nghiem ky luat lai chinh da dugc thiet lap, thi cac quy che lai chinh noi bo ciia don vi mdi phat huy dugc tac dung < r * x mong muon Neu khong dap ung yeu cau nay, thi mot quy che du duoc xay / r ■* dung chat che, khoa hoc den dau cung chi la mot lap giay vo nghia nam tii tai lieu x ♦ r x Hang nam, cac Nxb l chinh cung can co tong ket, danh gia ve linh hinh lhuc hien ky luat tai chinh tai dim vi minh, tuyen duong, khen thuong cac bo phan chap hanh tot ky luat tai chinh va kien quvet xir lv cac bo phan * z chap hanh chua tot ky luat tai chinh cua don vi minh 101 Cong tac kiem tra, kiem soat tai chinh cua Nxb Tai chinh phai duoc hoan thien theo huong: * r x - llang nam, Nxb l chinh phai xay dung ke hoach cu the ve cong tac kiem tra: Bao gom cong tac kiem tra cua bo may dieu hanh va kiem tra cua Ban kiem soat Ke hoach kiem tra phai dirge xay dung chi tiet cho timg quy, thang - Cong tac kiem tra phai dirge thuc hien thuong xuyen, lien tue va kiem tra o tat ca cac dun vi; kiem tra ve moi mat hoat dong kinh doanh, kiem tra, kiem soat tai chinh phai dirge xac dinh la cong viec tarn Ngoai viec thirc hien kiem tra theo dinh kv hang thang, quv phai to chirc kiem tra dot xuat hoac kiem tra theo vu, viec, kiem tra theo timg chuyen de - Ngoai viec kiem tra, kiem soat cua he thong kiem soat noi bo; hang nam, bao cao lai chinh cua Nxb Tai chinh can phai dugc kiem toan bdi cac cong ty kiem toan doc lap nham muc dich cong khai, minh bach cac boat dong tai chinh va danh gia dung muc ve ket qua boat dong kinh doanh cua Nxb; mat khac de cac nha dau tir yen tarn cung nhu de tranh cac sir cd tai chinh cd the xay hoat dong kinh doanh cua Nxb t r « r - Nxb lai chinh can phai quy dinh mdi each cu the chi tiet van de hach loan ke toan, cung nhu quy trinh xir ly chung tir ban dau, ghi chep sd sach, lap cac bao cao tai chinh dinh ky, de cd the dap irng ve thdi gian hoan bao cao tai chinh Ngoai cac bao cao quy dinh chung theo phap luat Viet Nam: Bang can ddi ke toan; Bao cao ket qua san xuat kinh doanh; Bao cao kru chuyen tien te; f * ' Thuvet minh bao cao tai chinh, Nxb Tai chinh can quy dinh mot he thdng bao cao phuc vu cho cong tac kiem soat ndi bo, cong tac long hgp cac chi tieu chung toan Nxb Tai chinh 102 3.3 DIEU KIEN DE THUC 1I1EN CAC GIAI PHAP HOAN THIEN QI AN LY TAI CHINH NHA XUAT BAN TAI CHINH 3.3.1 Dieu kien ve phap ly * Nha nuac can cd nhung van ban phap ly hudng dan rd hon de cac dan vi xay dung quy che chi tieu noi bo: - lludng dan cac dem vi xay dung QCCTNB, do, hudng dan rd ve z z ♦ cac dinh mire chi luong, thuong; cac ty le, muc toi da, toi thieu chi phi quan ly ma don vi phai chap hanh; phan loai cac khoan chi theo tinh chat va Muc luc NSNN de thuan loi cho cong tac hach toan va kiem tra Viec xay Z V dung QCCTNB tot se giup cong tac tra, kiem tra danh gia dung tinh hinh thuc tc cua dom vi, tir co nhung kien nghi sua doi bo sung de viec thu- chi dung va hieu qua hon - Xac dinh loai hinh DVSN can cu vao so thu SN cua dom vi Cac don vi tu chu mot phan chi phi thuong co xu hudng lap du toan so thu SN thap hon kha nang thuc te de de nghi NSNN cap nhieu hon, dan den so kinh phi NSNN r r •» r phai cap bo sung rat cao Do vay, viec kiem soat, tinh dung va du so thu SN z / * z r cua dom vi la rat can thiet Ngoai ra, xac dinh dung loai hinh DVSN, sap xcp DVSN theo doanh thu, phan loai theo muc tir chu va chuyen mot so dom vi sang loai hinh DN cung se giup cong tac tinh thuc TNDN chinh xac hon Hien nay, mot so DVSN dang yeu cau giam thue suat thue TNDN xuong, kliong ap dung nhu DN (25%), tham chi yeu cau mire thue bang % * / Z z 0% hoac de nghi de so thue TNDN lai cho dom vi tai san xuat va tang cuong co sd vat chat Dieu chi hop ly vdi mot so don vi gap kho khan kinh doanh nhung toan khdi SN, cd rat nhieu don vi cd so thu rat cao, neu ap dung chung mot muc thue thap nhu vay, sc lam that thoat nguon thu cua NSNN Doi vdi cac DVSN thuc hien co che tu dam bao toan bo kinh phi, cd A SO thu cac nam cao va thuong xuyen tang len thi nen chuyen dart sang hach toan theo mo hinh DN, don gia toan cac nhiem vu Nha nude dat hang 103 sc bao gom du cac chi phi, NSNN khong phai cap kinh phi mua sam may moc, thiet bi cho loai hinh don vi nua Viec phan loai duoc cac DVSN khong don gian nhung chi chung ta phan loai duoc thi moi co the tinh den chuyen quy dinh thue suat thue TNDN la bao nhieu cung nhu cac quy dinh, r f che tai khac nhu the nao cho phu hop - Tang cudng tra, kiem tra phat hien kip thdi nhung bat cap de kien nghi, xu ly sai pham tai cac don vi, giup don vi tiep thu, chan chinh kip thdi nhung viec chua chap hanh dung - Ra soat, dong bo cac co che chinh sach cac nganh, cac linh vuc, dam bao cho cac DVSN co moi trudng hoat dong binh dang - Quy dinh rd vai trd, quyen han va trach nhiem cua ngudi dung dau don vi Nang cao trach nhiem cua thu trudng don vi va tang cudng su giam sat cua can bo nhan vien viec su dung bien che, kinh phi cua don vi, co che tai khen thudng, xu phat thich dang, lam ddn bay to chuc va hoat dong cua don vi » ■> r » * r Can phai nhanh chong sua doi Luat xuat ban hien hanh de sdm khac phuc nhung bat cap hien cua hoat dong xuat ban: r * •» * Thu nhat, ve pham vi dieu chinh cua luat nen lap trung dieu chinh hoat dong xuat ban cac xuat ban pham, viec quan ly in an rat phuc tap co lien quan den nhieu linh vuc, nhieu bo, nganh khac cung nhu nhung tac hai to ldn da neu Td trinh Vi vay, toi kien nghi phai tinh toan va nhanh chdng khac phuc khoang phap ly bang luat rieng de dieu chinh hoat dong in r » r •• •» khong phai xuat ban pham du thao Luat xuat ban (sua doi) lan Thu hai vi xuat ban thuoc linh vuc van hoa tu tudng khong the coi la , hoat dong kinh doanh thuan de tranh nhung tac dong tieu cuc tu kinh te thi trudng, do nha nuoc can phai co chinh sach ho trio mot phan hoac toan bo de phat trien su nghiep xuat ban Trong uu tien dau tu tu ngan sach nha nudc de hien dai hoa cac nha xuat ban diem, ho tro dao tao nguon nhan 104 r r r a lire va trang thiet bi cong nghe phuc vu cho chien luge xuat ban sach dien tu * r _ ■* r phuc vu nhu cau da dang cua nguoi doc Tang curing von de nha xuat ban phat trien va khai thac nhung ban thao chat luong cao, ho tro cac nha xuat ban nuoc mua ban quyen sach nuoc ngoai tren co sd xet dang ky de tai mua ban quyen cac don vi theo muc dich xuat ban, tang curing ho tro sach dat ■» r x ban pham phuc vu nhiem vu chinh tri, phuc vu thong tin den dong bao dan toe trach nhiem, quyen han ro rang giua trung uong, dia phuong va co sd; trao quyen tu chu, tu chiu trach nhiem cho cac chu the tham gia hoat dong xuat ban; co quan quan ly nha nudc chuyen vai tro tir kiem soat sang giam sat hoat dong cua cac nha xuat ban, co sd in va phat hanh va tap trung vao trach nhiem chinh la hoach dinh chinh sach, giam sat tra, kiem tra, xtr ly vi pham; day manh ddi mdi co che quan ly o co sd, cai each hanh chinh t * r r Van de nghien cuu kc tiep la cac co quan chu quan nen xem xet chirc r * nang, ton chi, muc dich cua cac nha xuat ban thuoc quyen de chon md hinh > f xuat ban phu hop vdi Luat Doanh nghiep va Nghi dinh 43 cua Chinh phu Ddi vdi nha xuat ban thuoc cac to chirc chinh tri xa hoi theo md hinh su nghiep cong lap, co quan chu quan tra luong ngan sach ddi vdi ddi luong la can bo 105 r r fr nha xuat ban chu quan quan ly Doi voi mot so nha xuat ban khong kha nang tu chu ve tai chinh va khong co xuat ban pham tu in thi xem xet cho giai the hoac sap nhap neu cung cor quan chu quan 3.3.2 Phat trien thi trirang tai chinh, tien te va he thong dich vu tai chinh Nita nude nen quan tam hem nua viec tao lap mdi trudng tai chinh r r ■* vi md lanh manh, kient che lam phat mot each vung chac Cac chinh sach Nha z X nudc cung nen hudng tdi hoan thien horn chinh sach phan phoi tai chinh nham % * z f tao dieu kien va khuyen khich cac doanh nghiep tich tu va tap trung von, tao lap quy du phdng z x z Cac chinh sach thue can dugc xay dung vdi ke hoach dai han va on dinh Can chu y dieu chinh muc thue phu hop, nghien cuu thay doi cac quy f r r r > dinh khong che khat khe bat hop ly ve chi phi hop ly, hop le va quy dinh to rang hon ve each tinh thue, tranh tao khoang trdng de can bo thu thue sach nhieu va khong khuyen khich doanh nghiep minh bach Cac co quan quan ly linh vuc thuc phai chu y hon nua bien phap thuc day quan tri doanh nghiep lot va phai hudng tdi muc dich nudi dudng ngudn thu 3.3.3 Dieu kien ve md hinh td clurc quan ly Z , Z Hoat dong xuat ban thuoc linh vuc tir tudng van hoa, cd linh chat dac » x r thu, khong the dat muc tieu loi nhuan thuan nhu nhieu nganh kinh tc khac z z z Tuy nhien, cung khong the quay lai co che bao cap toan bo ddi vdi xuat ban nhir trudc day ma phai can cir vao tinh chat, quy md hoat dong, chtrc nang, nhiem vu cua co quan chit quan de nghien cuu viec chuyen ddi md hinh id chtrc cho phu hop Dac biet can lam rd mo hinh doanh nghiep kinh doanh cd dieu kien Trong hudng de xuat mdi day ma Cue Xuat ban dua dir dinh se trinh Thu tirdng Chinh phu ky quvet dinh quy 11/2010, NXB se duoc to chtrc va hoal dong theo md hinh la don vi sir nghiep cong lap va cong ty TNH1I 106 cac NXB hien co cung nhu can cu de cac NXB mdi tu lira chon mo hinh phu t * hop Trong mo hinh thi dieu quan nhat la xac dinh cac lieu chi cu the doi voi mo hinh cong ty TNHH mot vicn Du kien se quy dinh doanh nghiep van phai co quan chu quan nam giir 100% von dieu le, ap dung hinh thuc chu tich cong ty kiem giam doc hoac tong giam doc NXB dong thdi van phai luan theo cac quy dinh khac cua Luat Xuat ban va Luat Doanh nghiep % Viec quy dinh mb hinh to chuc cua cac NXB khong chi nham dap ung trinh doi mdi doanh nghiep Nha nude ma Chinh phu dang thuc hien Theo den 1/7/2010, cac doanh nghiep Nha nude phai chuyen sang cong ty I NI II I r r » mot vien 100% von nha nude hoac co phan hoa Theo Luat Xuat ban hien NXB chi co mo hinh don vi su nghiep cd thu va doanh nghiep kinh ■» r \ f doanh cd dieu kien nen khong thuoc doi tuong co phan hoa Nay can cu Dieu 7, Nghi dinh so 25/2010 cua Chinh phu ban hanh 19/3/2010, NXB dang hoat dong theo mb hinh doanh nghiep cung kliong thuoc doi tuong chuyen sang cong ty TNHH mot vicn Day dang la diem ban khoan qua trinh lira chon mo hinh phii hop mang tinh dac thu cua nganh xuat ban, dong thdi van dam bao xu hudng chung cua qua trinh Z F V sap xep, doi mdi doanh nghiep Nha nirdc Can phai lam rd cac tieu chi de the hien duqc linh dac thu cua nganh xuat ban Theo do, ngoai mb hinh don vi su nghiep, se cd mo hinh cong ly * r ■» TNHH mot vien danh rieng cho linh vuc xuat ban llicn rat nhieu NXB dang la doanh nghiep khdng muon quay trd lai la don vi sir nghiep bdi ho da * T Zrf r hoan toan tir chu ve tai chinh, khdng can sir ho tro cua Nha nude va vi the cung kliong muon bi can thiep qua sau vao cac quyet dinh kinh doanh theo 107 r / r ft quy dinh tai Luat Xuat ban Hon the, cung rat vd ly neu bat mot doanh nghiep quay ve md hinh su nghiep Tuy nhien, chinh yeu to vira la linh vuc tu tuong, lai van phai kinli ‘‘r r doanh de bao dam can ddi thu chi la dac diem khac biet nen khong the ap dung cung mot chinh sach quan ly ddi voi doanh nghiep xuat ban nhu nhung doanh nghiep kinh doanh linh vuc khac Bd Chinh tri cung da khang dinh quan diem Vi vay, doanh nghiep xuat ban van nhat thiet phai chiu sir kiem soat cua co quan chu quan Khi cd nhung mau thuan giua Luat Doanh nghiep va Luat Xuat ban, theo quy dinh cua phap luat hien hanh, se su dung luat chuyen nganh de dieu F Z' chinh Vi the chung ta khong lav hoan toan Luat Doanh nghiep de ap vao thuc r \ thi cho cac doanh nghiep hoat dong linh vuc xuat ban Vi vay cung can stra ddi Luat xuat ban ■» r „ - r - Cd du pham chat nghe nghiep; thirc hien tot cac quy dinh hien hanh ■» * / cua nha nudc ve cong tac ke toan thdng ke, kiem loan - Cd du trinh chuyen mon nham dap ung cang cao yeu cau quan Iv cua NXB Neu bao cao tai chinh cua NXB cd so lieu khong chinh xac thi duong nhien viec phan tich, danh gia tinh hinh tai chinh cho ket qua khong dung, 108 meo md sai su that Dieu co the dan den nhung sai lam cac quyet dinh quan tri, nhung sai lam co la rat nghiem trong, anh hudng ldn den hieu qua san xuat kinh doanh cua Nxb Do do, mot nhung nhiem vu quan ma Nxb Tai Chinh can ■ r r lam la dao tao, tuyen dung doi ngu can bo quan ly kinh te, can bo ke toan dam bao co mot trinh nhat dinh biet lap, doc, kiem tra he thong bao r * cao tai chinh va cac bao cao khac cua Nxb, biet thu thap tai lieu cho he thong thong tin ke toan, biet van dung cac phuong tien xu ly thong tin phu hop, co * r nang luc to chuc phan tich, co kha nang viet va trinh bay cac ban bao cao phan tich va cung cap nhung thong tin ve tinh hinh tai chinh cua Nxb cho cac doi tuong quan ly Voi doi ngu quan tri co chat luong, biet phan tich, danh gia, dua mot chien luoc kinh doanh dung dan, du bao duoc xu the bien dong cua thi trudng, giup don vi kinh doanh on dinh, vung chac, tao lap duoc suc manh canh tranh, dam bao hieu qua cao san xuat kinh doanh 3.3.5 Hieu kien vie he thong thong tin Viec ung dung cong nghe thong tin vao cong tac tai chinh, ke toan tai cac Nxb Tai chinh han che nhu hien khong chi' lam giam nang suat lao dong ma khong tuong xung vdi kha nang cua ban than cac DVSN noi chung va cua Nxb Tai chinh noi rieng Dieu dang tiec la van tin hoc hoa cong tac quan ly tai chinh, ke toan chua duoc su quan tam dung muc cua lanh dao Nxb Tai chinh non den thdi diem nay, viec ap dung cong nghe thong tin cong tac tai chinh, ke toan d cac don vi van bo ngo, cac DVSN van tu xoay sd, van dung chap va theo kha nang cua minh Qua khao sat thuc te tai tung dem vi cho thay, chu yeu cac chuong trinh ke toan cua Nxb Tai chinh cung chi su dung phan mem foxpro rat lac hau, f r r •» chuong trinh duoc viet rat so sai, chap va, khong dap ung duoc yeu cau quan ly He thong may tinh hien co d phong Ke toan cua Nxb Tai chinh cung chua 109 v r r r f duqc trang bi dong bo, mot so may linh co cau hinh thap, may in han che ■* va hau nhu khong co may photocopy rieng * / r v » * Khac phuc diem han che la dieu hoan toan nam tam tay cua Nxb Tai chinh Ve phan minh, Nxb Tai chinh can chu dong tu lien he vdi cac X -W IT Cong ty phan mem dat mua chuang trinh ke toan tien tien va phu hap vdi dom vi minh Viec trang bi he thong thiet bi tin hoc (phan cimg) cung phai Nxb Tai chinh quyet dinh De giup don vi tang nang suat lao dong, cd them thiet bi, cong cu quan ly huu hieu, de nghi lanh dao Nxb l chinh quan tarn trang r r * bi du thiet bi van phong cho bo phan ke toan Ben canh do, Nxb Tai chinh can xay dung he thong thong tin quan ly tai chinh hieu qua de cd the quan ly duoc qua trinh canh tranh mot cao, thu chi cung mot ldn 3.4 KIEN NGHI 3.4.1 Kien nghi vdi Chinh phu - Nha nude can quan tam tdi phan cap va iiy quyen manh me, don gian X Z hoa cac thu tuc trinh duyet, thuc hien co che mot cua, giam bdt cac tang kip trung gian, nham tao quyen chu dong thuc su cho cac DVSN qua trinh td chuc hoat dong - Viec hoan thien co che chinh sach phai tien hanh tir khau soat, danh Z < a gia cac co che, chinh sach, che da thuc hien thdi gian qua, xem xet * X phai theo hudng dong bo, tranh tinh trang chong cheo, khdng minh bach, khdng tao ke lid va khdng gay can trd cho qua trinh thuc hien ■t » r r • - Can cd he thong chinh sach gan vdi tinh hinh thuc te, co linh nhat quan he thong van ban phap luat, vi du, theo Nghi dinh 43/2006/NDCP, cho phep cac dom vi sir nghiep cong lap “Sir dung tai san de lien doanh, r * ’ lien ket hoac gop von lien doanh vdi cac td chuc, ca nhan va ngoai nude de dau tir xay dung, mua sam may moc thiet bi phuc vu hoat dong dich vu phu hop vdi chuc nang, nhiem vu cua don vi theo quy dinh hien hanh cua nha 110 nudc”, nhtmg Luat dat dai lai quy dinh “khong duqc su dung dat dai cong de lien doanh lien ket” Ngoai ra, can ban hanh cac van ban hudng dan phu hop vdi dac thu hoat dong tung linh vuc, khuyen khich mot so trudng dai hoc cong lap chuyen ddi hogt dong theo logi hinh dan lap, tu thuc Dong thdi, quy dinh va tgo co che khuyen khich chuyen sang hogt dong theo cac logi • \ r hinh Iren, trudng duoc hudng cac chinh sach uu dai: ve thue, dat dai, duqc ■* / tiep tuc thuc hoac mua lgi tru sd, tai san cua Nha nudc da dau tu, 3.3.2 Kien nghi vdi Bo Tai chinh * A Kiem soat chat che cac khoan chi cua cac DVSN nham tang cudng cong tac quan ly tai chinh cua cac don vi la mot qua trinh phuc tgp, lien quan den nhieu nganh, vai tro chu yeu la he thong Kho bgc Nha nudc thuoc Bo Tai chinh De gop phan tang cudng quan ly chi doi vdi Nxb Tai chinh, de quan ly cac khoan chi ngan sach nha nudc theo nguyen tac “tiet kiem, hieu qua”, de nghi Kho bgc Nha nudc va Bo Tai chinh nen: Mot la, co co che phoi hop chat che vdi Nxb Tai chinh hogt dong kiem soat chi doi vdi Nxb Tai chinh nham dam bao su thong nhat, tuan thu cac quy dinh chung ve che do, dinh muc chi tieu, phuong thuc toan, cua Nha nudc doi vdi cac DVSN noi chung, cung nhu cac che chinh sach da duqc quv dinh rieng theo dac thu cua Nxb Tai chinh Hai la, phai co van ban hudng dan thuc hien kiem soat chi thong nhat va ddng bo, kiem soat tat ca cac khoan chi ngan sach qua Kho bgc, khong de ♦ r r > r r bat ky mot khoan chi nao khong duqc kiem soat Hgn che dan va di den cham dut tinh trang kiem soat chi la “hinh thuc” theo cac bang ke toan, khong f dung theo thuc te phat sinh Ill KET LUAN Nang cao nang lire quan ly tai chinh la mot nhung yeu cau quan + r * f de nang cao hieu qua hoat dong doi vdi tat ca cac to chtrc cac chu the kinh te Trong dieu kien xa hoi Viet Nam cang phat trien cac quan he \ r r r kinh te cang md rong va dan phan anh dung ban chat von co cua nd, thi viec lam chu cac quan he kinh te, quan he tai chinh de huong nd di theo dung muc dich cua ngudi quan ly lai cang can thiet, dong thdi cung doi hoi cac chu the phai cd nang lire quan lv tai chinh tot De gop phan cung co, phat trien nang luc tai chinh tai Nxb Tai chinh cang Ion manh va ben vung, de tai “Hoan thien quan ly Tai chinh a A7?d xuat bcm Tai chinh — Bo Tai chinh ” da duoc lac gia nghien cuu va hoan thien F r ■» F De tai tap trung giai quyet duoc mot so van de co ban sau day: - Da lam rd duoc cac van de ly luan ve DVSN; da tap trung phan tich dugc cac noi dung can quan ly ddi vdi lai chinh cua DVSN Luan van cung da F f -r ' f phan tich dugc tuong ddi cu the cac nhan to anh hudng chu yeu den cong tac quan ly tai chinh cua DVSN - Da nghicn cuu, di sau phan tich, danh gia thuc trang cong tac quan ly F f tai chinh o Nxb lai chinh, chi nhung ket qua, han che va nguyen nhan cua nhung han che cong tac quan ly lai chinh d Nxb Tai chinh - Tren cu sd xcm xet nguyen nhan va dinh hudng phat trien cua Nxb - * ã * r ô * l chinh nhung nam tdi, luan van da de xuat quan diem, giai phap doi F X mdi quan ly tai chinh d Nxb Tai chinh, van de mang dam tinh thdi su » % F F va co y nghia thuc lien cao la de xuat cac giai phap tai chinh can thiet de hudng cac don vi timg budc nang cao hon tinh tu chu ve tai chinh, tu can t i t doi thu chi Ben canh do, lac gia cung manh dan dua cac kien nghi vdi cac IF F co quan quan ly Nha nudc ve nhung bai cap co che quan ly tai chinh d cac DVSN hien voi mong muon sum dugc Nha nude thao gd, tao hanh lang phap ly thong thoang, day du cho hoat dong cua cac DVSN 112 DANH MUC TAI LIEU THAM KHAO Bo Tai chinh (2002), Thong tu so 25/2002/TT-BTC 21 thang nam 2002 hudng dan thirc hien Nghi dinh so 10/2002/ND-CP 16 thang nam 2002 ve che tai chinh dp dung cho don vi str nghiep co thu 11a Noi Bo Tai chinh (2002), Thong tir so 8I/2002/TT-BTC 16 thang nam 2002 hudng dan kiem soat chi doi voi co quan hanh chinh Nha nude thirc hien khoan bien che vd kinh phi quan ly hanh chinh: dan vi thirc hien che tai chinh dp dung cho dan vi sir nghiep co thu Ha Noi Bo 'lai chinh (2003), Thong tusd 50/2003/TT-BTC 22 thang nam 2003 huang dan cdc dan vi su nghiep cd thu xay dung quy che chi tieu noi bo theo quy dinh tai Nghi dinh sd 10/2002/ND-CP 16/01/2002 cua Chinh phu, la Noi Bo Tai chinh (2004), Thong tuso 03/2004/TT-BTC 13 thang nam 2004 hudng dan ke toan cdc dan vi hanh chinh sir nghiep thuc hien luat ngan sach nha nude vd khoan chi hanh chinh, Ha Noi Chinh phu (2002), Nghi dinh so 10/2002/ND-CP cua Chinh phu, 16 thang nam 2002 ve che tdi chinh dp dung cho don vi su nghiep cd thu Ha Noi * * Mai Ngoc Cuong, 2007 "Dieu tra thuc trang vd khuyen nghi gidi * * r phap thuc hien tu chu ve tdi chinh cdc truang Dai hoc Viet Nam ”, Be tai cap bo, Truong Dai hoc Kinh te quoc dan, Ila Noi Joseph E.Stiglitz (1995), Kinh te hoc cong cong, Nxb Khoa hoc va ky thuat, Ha Noi Luat ngan sach Nhd nude (2002), Nxb Tai chinh, la Noi ‘Gidp phap cai each, tang ctrdng tu chu tdi f chinh cua cdc dan vi su nghiepTap chi Tdi chinh so 2/2012 Ha Noi Mai Phuong (2010) 10 PGS.TS Vu Duy I lao, “Hoan thien ca che quan ly tdi chinh doi vdi t r e cdc truong Dai hoc cong lap khdi kinh te d Viet Nam”, De tai cap bo, nam 2005, Ha Noi 113 11 Quan ly tai chinh cong (2003), Nxb Lao dong, Ha Noi 12 Quan ly tai chinh cong- Ly luan va thuc tien (2003), Hoc vien Hanh chinh quoc gia, Ha Noi 13 Thu tudng Chinh phu (2004), Chuang trinh ddi mdi qudn ly tai chinh cldi vdi cac ca quan hanh chinh nha nudc va dan vi su nghiep cong giai doan 2004-2005 " ban hanh kem theo Quyet dinh so 08/2004/QD-TTg 15.1.2004, Ha Ndi 14 Thu ludng Chinh phu (2004), Chuong trinh ddi mdi ca che qudn ly tdi chinh ddi vdi cac ca quan hanh chinh Nhd nudc va dan vi su nghiep cong giai doan 2001-2010 15 Chinh phu, 25/6/2006, Nghi dinh so 43/2006/ND-CP ve viec Quy dinh quyen tu chu tu chiu trach nhiem ve thuc hien, tu chiu trach nhiem ve viec thuc hien nhiem vu, to chuc bd may bien che va tdi chinh doi vdi don vi su nghiep cong lap, Ha Ndi 16 Bo tai chinh, Thdng tir 71/2006/TT-BTC hudng dan thuc hien nghi dinh sd 43/2006/ND-CP 25/4/2006 cua Chinh phu ban hanh quy trinh * * o quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh doi vdi su nghiep cong lap, Ha Noi 17 Bo Tai chinh, 30/3/2006, Quyet dinh sd 19/2006/QD-BTC ve viec Ban hanh che ke toan Hanh chinh su nghiep , Ha Noi 18 Tran Dieu An (2006), Quan ly, su dung tru sd lam viec cua co quan hanh chinh d Viet Nam, I.uan van thac sy kinh te, Ha Noi 19 Duong Dang Chinh- Pham Van Khoan (2009), giao trinh quan ly tai chinh cong, Nxb tai chinh, la Noi 20 Chinh phu (2007), Bao cao tinh hinh va ket qua thuc hien Luat thuc hanh tiet kiem, chdng lang phi nam 2007,1 la Noi 21 Chinh phu (2008), Bao cao tinh hinh va ket qua thuc hien Luat thuc hanh tiet kiem, chdng lang phi nam 2008,1 la Noi 22 Chinh phu nudc Cong hoa xa hoi chu nghia Viet Nam (2003), Ve 114 chuc nang, nhiem vu, quyen han, ca cau to chuc bo may cua Bo Tai chinh, Nghi dinh sd 77/2003/ND- CP 1/7/2003, Ha Noi 23 Chinh phu nuoc Cong hoa xa hoi chu nghia Viet Nam (2006), viec phan cap quan ly nha nuoc ddi vdi tai san nha nudc tai CQHC, DVSN cong lap, tai san dugc xac lap quyen sd huu cua Nha nudc, Nghi dinh sd 137/2006/ND-CP 14/11/2006, Ha Noi 24 Chinh phu nudc Cong hoa xa hoi chu nghia Viet Nam (2008), Ve chuc nang, nhiem vu, quyen han, ca cau td chuc bo may cua Bo Tai chinh, Nghi dinh so 118/2008/NB-CP 27/11/2008, Ha Noi 25 Chinh phu nudc Cong hoa xa hoi chu nghia Viet Nam (2009), quy dinh chi tiet hudng dan thi hanh mot sd dicu cua Luat Quan ly, su dung tai san nha nudc, Nghi dinh sd 52/2009/NB-CP 3/6/2009, Ha Noi 26 Pham Ngoc Dung- Hoang Thi Thuy Nguyet (2008), Quan lv ngan Lao dong xa hoi, Ha Noi 27 Quoc hoi nude Cong hoa xa hoi chu nghia Viet Nam (2002), Luat Ngan sach nha nudc I la Noi 28 Quoc hoi (2005) nudc Cong hoa xa hoi chu nghia Viet Nam, Luat r f thuc hanh tiet kiem cliong lang phi, Ha Noi 29 Quoc hoi (2008) nudc Cong hoa xa hoi chu nghia Viet Nam, Luat quan ly, su dung tai san nha nudc Ha Noi 30 Thu tuong Chinh phu (2002) Ve sua ddi, bo sung tieu chuan, dinh muc sir dung dien thoai cong vu tai nha rieng va dien thoai di dong ddi vdi cac can bo lanh dao cac ca quan hanh chinh, dan vi su nghiep, Quyet dinh so 179/2002/QD-TTg 16/12/2002,1 Ta Noi