KIEM TOAN NHA NU©C KIEM TOAN NGAN SACH NHA NUIIC CD KIIOA HOC DC FC DINH TINH TRONG YOUTRONG KIJM TOAN NGAN SACH NO NH Ha Noi, th in07 n inn 2003 MUC LUC Trang 1 2 1 2 1 1 2 2 1 2 3 1 3 1 3 1 1 3 2 1[.]
KIEM TOAN NHA NU©C KIEM TOAN NGAN SACH NHA NUIIC CD KIIOA HOC DC FC DINH TINH TRONG TRONG KIJM TOAN NGAN SACH NOYOU NH Ha Noi, th:in07 n:inn 2003 MUC LUC Trang McI dtlu Chuong I: CO sci ly lu6n ciia vi c x:ic d]nh tinh yéu kiém to:in rig s:ich nha nuiic Sit ciin thiet ciia viec x:ic dinh tinh trpng yéu kiem to:in ngan s:ich nha nucic 1.2 Chu trinh ng6n siich va c:ie noi dung cii ban ciia hoat dong 11 NSNN viii viec x:ic di) nh tinh yéu ciia kiem to:in ngdn s:ich nha nufic 1.2.1 H( thong Ng8n séch Nha nuoc 11 1.2.2 Chu ninh vdn hanh ciia Ng6n s:ich Nha nucic 13 1.2.3 Phé duy(t trio c:to quyét to:in ngdn s:ich nha nufic c:ic c6p 18 hang niim 1.3 Xiic d)nh tinh yeu ciia Kiém to:in Ng$n s:ich Nha nucic 1.3.1 Doi tupng ciia Kiém to:in ngti n s:ich nha nude 19 19 1.3.2 X:ic d;inh tinh yéu ciia Kiém to:in Ngfin 1.3.2.1 X:ic d)nh tinh trpng yéu xdy dutig ke hoach Kiém to:in 21 Ngtin s:ich Nha nuiic hang nd 1.3.2.2 Tinh yen kiém to:in thu ngfin s:ich nha nucic 22 1.3.2.3 Tinh trpng yeu kiém to:in chi ngfin s:ich nucic 23 1.3.2.4 Tinh trpng yeu kiém to:in vi(c quén ly, sit dung von dau tu xay 24 dimg cci b Chucing II: Thuc trang x:ic dinh tinh trpng yéu kiém to:in 25 ngtin s:ich 2.1 Thuc trang xiic d]nh tinh nong yéu xtty dimg ké hoach 25 ki6m toan hang niim ciia Kiem to:in Nha nucrc 2.2 Xiic dinh tinh trpng yeu vi(c thitc hi(n c:ic cu c kiem to:in ciia Kiém to:in Nha nucic 28 2.2.1 Xac dinh tinh trpng yc:u vi(c l9p ké hoach kiém toan 28 ngln s:ich nha nucic 2.2.2 Tinh yéu thuc hi n kiém toiin 2.2.3 Tinh yéu l9p B:to c:to kiém to:in ng6n s:ich 2.3 X:ic d]nh tinh trpng yéu thtim d)nh TGng quyét toiin 28 29 29 Ngln s:ich Nha nucic Chuong III: Giéi ph:ip hoan thi(n vi(c x:ic d]nh tinh yéu 30 kiém to:in ng6n sach nha nucic Phuong hu‹ing hoan thi n vi c x:ic dinh tinh trpng yeu 30 3.1 ki8m to:in Ngtin s:ich Nha nucic Hoén thi(n ct cii ph:ip ly ve nghi(p vu kiém to:in doi v6i x:ic 33 3.2 d)nh tinh yéu kiém to:in Hoan thi(n phuong ph:ip x:ic d]nh tinh yéu kiém 36 toan NgAn s:ich Cci sci d8 xay dimg muc tieu trpng yeu chien lucic ciia Kiém 36 to:in Ngén s:ich Nha nucic X:ic d|nh h( thong muc tieu yeu cua Kiém toiin Nha 41 nucic 3.3.2 HQ thong muc tieu yéu cua Kiém to:in ngdn s:ich nucic Két lu n Danh muc tai li(u tham khéo 45 Sij edu thiét ciia dé tai Kiém to:in la vi(c kiém tra, xiic dinh va phan tich tinh trung thuc, hpp phiip va hi(u qué ciia hoat dong tai chinh ciing nhu vi c ch5p hiinh lu0t ph:ip thufic linh vuc tai chinh cong va c:ic hoat dong nghi(p vu Trong thuc té, hoat dong téi chinh ciing nhir hi(u qué sit dung ngufin kinh phi ng6n s:ich Nhé nucic (NSNN) va két qua hoat dong sén xuat kinh doanh la v6n de r4t rong, Nhé nirfic c8n phai co mot cfing cu sac bén dé kiém tra, giiim s:it biro dém c:ie hoat dorig di diing quy dao ciia 1u8t ph:ip Nha nuéc, nhJt la tinh hinh d6t nucic ta m6i chuyen d8i tir nén kinh te ké hoach ho:i tdp trung, bao c6p sang nén kinh te th] tru©ng theo d|nh hu6ng xa hoi chin nghia Vi v(ay Kiém to:in Nha nucic d i la tdt yeu kh:ich quan Dac bi t d6i ver kiém to:in Ng s:ich Nha nucic (NSNN) co pham vi rong, doi tirong kiém toan lien quan dén tat ca c:ic linh virc thu, chi NSNN ciia c:ic BE, ngénh trung uong, Ng6n s:ich ciic dia phuong (ngtin s:ich tinh, huyen x5), ciic doanh nghiep Nha nircic, c:ie Ban quan ly' cfing trinh xdy dimg cc b Thuc té hoat dong kiém to:in NSNN khfing thé kiém toiin hét d viac t6t cé cite don vi, c:ie nfii dung lien quan den hoat dong tai chinh ciia doi tuong du0c kiém to:in, chi co the kiém to:in duoc mot so don vi tro,rig diém vet vi(c di s6u vao kiém to:in mot ’ nfii dung yéu, de co thé dna y kien nh0n xét d:inh gi:i vé toan bfi hoat dong Hi chinh, hoat dong nghi‹:p vu ciia don vi dune kiém to:in Tir nhimg ly néu tren dtln tcii tinh tit yéu phai x:ie d|nh dune muc dich, muc tieu va cac chi tie’u trpng yeu, i vily ctln phiii lua chpn noi dung kiem to:in Hi uu de danh gia diing ban chift ciic hoat d fi rig tai chinh ciia doi tuong dupc kiém to:in v6i nh6n luc, thcii gian va kinh phi co han Vdn dé chi co thé giéi quyét tot trén cc st lua chon dfing va dti nhimg muc tiéu, chi tiéu va nfii dung yéu ph:in :inh biin chtlt ciia doi tuong kidm toan, luoc b6 nhfmg van dé khfing cc bén, khfing bén chttt nhimg khfing énh huéng tiii vi(c nhlln thiic ddy du va diing dlln doi tuong kiem to:in Day chinh la van de lua chon tinh yéu kiém to:in Vi(c xiic d|nh tinh yéu hoat d rig kiém to:in NSNN nhimg niim vita da gop phiin vao vi(c nilng cao tinh hi u qué vé chdt luong kiém to:in Tuy nhien han ché nhat d]nh: Vi(c x:ic d)nh nhimg nfii dung yéu kiém to:in chua can cii vao nfii dung chin yéu ciia c:ic giai doan v n hitnh ciia ngd n s:ich nha nucic va lua chon doi tuong kiém to:in m‹ii chi lua chon ltin luot tit nhimg din v[ léin trci di, chua vao cii c:ic muc tieu trpng yéu dé lua chpn d8i tuong kiém to:in hpp ly; m}at kh:ic quy ninh kiem to:in NSNN chua de c9p den vi(c x:ic d)nh tinh yéu kiém to:in NSNN Thqc Ie d5 anh hu6ng, han ché khfing nhfi den chdt lupng, hi u qua kiém to:in Xuift ph:it tu nhimg véh dé néu trén, vi(c nghién ciiu khac phuc nhimg han che x:ic dinh tinh yeu kiém toan NSNN la hét site erm thiet, gop ph6n riling cao ch4t litpng va hi(u qué hoat dong kiém toan Vi(c x:ic dinh diing muc dich, muc tieu, nfii dung phuong g nhu ph:ip kiém to:in lé vdii dé rat quan trpng va c8n thiet dé n6ng cao chdt luong va hi(u qua ciia kiém to:in NSNN Mpc dich nghién elm ciia dé Hi Trén cci st h( thong ho:i nhimg van dé ly' 1u6n va thuc tién ciia hoat dong Kiem to:in Nha nuoc yéu ciiu cap thiet cua vi(c x:ic d)nh tinh yéu kiem to:in NSNN, dé xuat nhimg kién nghi va giai phiip dé hoiin thien vi(c xac diM tinh trpng yéu kiem to:in NSNN :ip dung vao thuc tieu hoat dong kiém to:in Nha nucic Nham x:ic dinh muc tie’u chién lu0c cua Kiem toiin Nha nu‹ic vé muc tieu chuyén nganh Kiem toan ngtin s:ich Dfii tiipng, pham ’ nnghhiiéénn erm cfia dé tiii De Hi tap trung nghién elm chit yeu vé hoat dong Ki8m to:in ng8n sach thong qua c:ic quy d’ink cua Kiém toan Nhé nufic vé chu trinh van dong ciia h( thfing ngan sach nha nufic, nhimg can cii phap ly vé nghiep vu Kiem toiin Nhé nucic nfii chung vé Kiém to:in ngan s:ich nha nucic nfii riéng Dé tai dé cap dén nhimg muc tic:u trpng yen kiém tra vi(c quan ly', diéu hiinh va sit dung ngiln siich nha uncle ciing nhu vi(c ltip b:to cao quyét to:in ngdn siich nucic ciia Chinh phii va ciic c6p, ciic nganh, c:ie don vi tfi chiic co lién quan dén ngtin s:ich nucic Khfing di sau vao kiém tra nfii dung, chi tiét vi(c chitp hanh chinh s:ich, ché dfi cu the Phiiong ph:i p nghién erm ciia dé Hi - Dé Hi tip dung phuong ph:ip v8t bi(n chiing va vtlt lich sit vé c:ic phuong phiip nghien erm cu th8 nhu phuong ph:ip he thong ho:i, phuong ph:ip ph8n tich, phuong ph:ip kiém chfmg, phuong ph:ip thfing ké - a trén ccI sit ly lu n va nhimg quan diém c0 bén ciia Dig, Nha nucic ve doi m6i chinh siich tai chinh - tieu t( - Nh thiic ly lufin ve vai tro, chiic n g qu ly nha nucic giai doan d6i m6i Nhfmg dong géip ciia dé tiii Trén cc sci nghien ciiu va he thong hoii nhimg van de ly lutin va thuc tién dé Hi co nhimg dong gop sau: - Liim s:ing tfi nhimg v6n de ve ly ludn va thuc tieu ciia vi(c x:ic d)nh tinh yéu kiém toiin NSNN - De xudt nhimg kien ngh] va giai ph:ip hoan hi(n vi c x:ie d(nh tinh yéu kiém to:in NSNN de nding cao chdt lupng va hi(u qu:i hoat dong kiém toiin Két can ciia dé tai Ngoai ph6n mci ddu va két luan dé tai gfim chuong: Chuong I: Co sci 1y' tub ciia vi c x:ie dinh tinh trpng yéu kiém toiin NSNN Chuong II: Thirc trang x:ic dinh tinh yen kiém to:in NSNN Chuong III: Giai phiip hoan thi(n viec x:ie dinh tinh yc:u kiém toiin NSNN