luận văn quản trị kinh doanh thu - chi ngân sách tại ubnd phường 5, tp trà vinh

]:t TRUONG DAI HQC TRA VINH KHOA KI\H TI]^LIJAT VA \COAI NGi BO MON KINH TE x> -E - <s*- BAo cAo rHrjt rlP ror NGHIDP DE TAI: THU-CHI NGAN SACH TAIUBND PIII.IONG 5 ciins vi6n Iu6ns diu: NGUYiN THI PHIJC SnrI vian th!c lien: LE THI HUYDN LINIt Ltp: TH08HKTA Khoi:2008 - 2010 TrJ Vinh rh;n! ( nJm l0l0 Di'ri. rhu-chi nsrnq.hDr UBNDphudns5 MO DAU o0o ' Cnne v{tis! phiir rian cda non kinb td vier Nmr tbi ndn Tni chinh eu6c gia vi€r Nlr cing dang tler tlri s ddi noi ni6l cnch totr didn vo co cbi quin Ii kinh t6. l rcne cd cht quin Ii ki,rhr€ndi. Tiichinh li t6ns bon c6c m6i qua. hq kinb ta, li rOng cdc nii dung vi siii phdp tdi chinh ridn tc.'rdi cl,inh vu! khai th{c ngudn luc, thuc ddy ll.s rrdons kinh t6 vua ting cuors quAn Ii !A $ d\rng c6 hi€n quA moi neudn luc. r.r ng.rer. u" d;r nuo do,r Jore l a'. f i rh ph.i d' o! q n li b;e Phdp luel. bilg c6rg cu ri bien phip. siri phdr cd hiou |!c lrcngn6tklrijn kh6 phiip li 6 drs. ldnh m?nh. Xn, pluong, d]i lrdn li n6l oepchinh quyon co so l.ong bO mdy Nha rudc l,hdp qtrydn cna nudc ta. Hoar ddns Tai chinn cla phudns vd boar d6ne Tdi chinh dp cd so trong hn lhdng Tii chinh Qu6cgia. TIl]i qu! rldi gian di thvc td r.i phKmg 5 cn dA nhaD lbAy duoc tam quan tqng currga,'.,:oun. lrongJofd,h orn k( ro,rn t; b6 pU1 ciu .nanh quhn Ion8 cua ha quAn li kinhd, Tai chinh. Cd laird rich cuc tong quin li, iriau hAnh liL kian sodr boat d6ngTii.hinh, He fi6ne k€ toAn Nhd nudc ln6ng nging dmc hoin thi€n vn pbdt hiin. g6p rhin tich cvc r,ng cuilre vd iane cao cb6r ludrg qudn li 'l ii cbinh Qu6c sia. Qua ri,nhiiu v;cna d,i ki toi. ngin sicb !n Tii chi'i phudrg ed.ia rtroc tlac "di lh(m ||nh ngh in ra.c roan. h nE]in.a"l t'ubng. Dr] la ct'i d6 ka rorn ngan rJh vnTniclinb riit hnu ich cho pbuorg, n6 da g6p ni6t phin khong nhd vio c6ng r6c qunn li TiLi drinh n6icbunsrn cdns tic quiin li Tdi chinh ngao s,ich c,ta cbi quran cdp Xa. phdmg, rhi tdn idido,tg. \. Llr <rf d; rhu( hi;n b.u odo c;a | 4. vii rJ hi;u br;r con chva nhku,li am clo c n p o nhr;u lh6 (hn'rong vi( rhuc rn Uo, io. MonE ring.e nui duqc "\t d6.e g6p da en c6 rla nodn thi.h 16r bni bno .60 ni),. Xin chnr rhrnh crm ml ' LOIC;MOX o0o Dau tien em xia chan thanh en d rt€n Be ci6m HiCu Trodig ctng qni &iy c6, giAng vicn cna hring D?i Hqc Tra vinh - Khoa Kinh 16, LuAi & Ngoii nsn dd g! 1i.ti hr6ng din va truyan dnt cho em nhnne ki6n thtc vnng vdng trong su6t qu6 r.lnl D& biCt em xin cAn @ ei6o vien hudng ddn C0 Ngrya! Thi Ph'rc da chi ddn m itng budc wql qua nl tng kl6 khtn. wjls nic t ong qud tiinh thirc hietr bdi bao c6o t6r nghiep- C6 dt truyan det cho em ilnng kinl neliim qut b6u, nlleng ti6n thr6c s6u enssiipemhid! rd hdc6nsrdcki ro.in trong fi( ra. En xin cha. thanh ea,i ltd cAn d san sic ddn lodn ft6 c6c dh chi, c6 chn d do vi en fi\rc 6p da hdr ldng gitp dd rn bo diau kien t61 nt6l cho en aons su6t qu6 t inh thrrc tep t4i I-MND phudng 5 da hoio $anh t6t bai bao c{o thtrc 6p dt nehicp Xin chAn thAdr cem on! TP,TrnVinh,ngiy 15 $6nA 6 nim2010 Da dii Thu Chi ngtn sdch qj UBND phudng 5 SVTH: l-C Thj Huy€n Linn Da lai Thu chi ng6n s,ich bi UBND phudng 5 Dl rri: Thu - chin8tn sa(h eiuBND phL,tng 5 MVC LVC Tmg clrdg r: cd so Li LUAN Tllu - cHr NGiN SACH PErtttNG ., I t.l. PHtloNG PF,{P LUAN r L L L KIdi niQm I 1.1.2. NhiEn v{t cna t6 ban ngAn sich !ntdichiih phuamg 1 1 l.3. Phddg ph6p k6 loed l 1.1.4. Yeu ciu quyan hm k6 tonn nsen snch vn Inichini phu|Ds 2 1 l4. 1 Ycu ciu 2 L L4.2. Quyan han 2 .l.l.5.Ki:totnngansrchphrdng , 2 Ll.5.l. Ngu6n thu cu ngan s,tch phuamg ' ' 2 L1.6. K; to6n chr nedn sdch phvlng 4 l L6. L Nsuar chi ngan s6ch phudne 4 1.2. pHuoNc pHip NGETtN C(tJ , , , , , , , , 6 L2. L Phuog phdp chan vnng nghien cn! 6 1 .2.2. Phuog phtp thu drep s6 [eu ,., ,,,, 6 1.2-3.Phuqngphd!pltenrichsitlieu . 6 Cbufig 2: CTdT TETEU TdNG QUiT v]d UBND PHUdNG 5 ' THil\'E PEO TRA yINII , , , 7 2.r. TONG QUAN Vi UBND PEddNG s , ? 2.1 .1. vi iri .l!a Ii cna Phuams 5 7 ,2.l.,2.VturdulicuaKsdlBNDPhung) , , ,., ,.,,,,, ,,., ,,.,,,7 2.1.3. Tluan bi vn kh6 khir 8 2.2. co c.{u TO cH{tc vA BQ M,iy eu,iN LV niNH cniNrr 8 2.2.1. Quy chd ho?t done cna c6c phdne ban 8 2-2.1.l. Ban l6ni dao ,.,.,,.,,,,., ,.,,., , , , , ,9 2.2.1.2. Ch'tc narg, rhien vu cua ba Fnh .lao I 2.2.1.3. Cblo nnng, nlierir vn cn. b0 ndy tiicbinh ,.,.,,,,.,,,,.,,.,,.,,., ,,.,,.,l0 Diirli:Thu Chi ngins{chtsl UBNDphudng5 Eis Thu - ChL nCrn {ch is u BND phutmA t Da di: Thu - chi ng6n 3dch !e' UBND phudns t l,6p: THo3HKTA DANH MUC CAC BANG, SO DO, HiNH. Bsg 1.l: Bie! tai thu tian phi, rc phi Bdng 1.2: Phi6u thu Bdng 1.3: Sd ddn gdiKho bnc Btug 14: S0NhAJkt ihu chi qut tien nal BAng 1.5i NhAt k, - 56 @i Bane 1.6: Phi6u .hi Btue l.Trs6chingansdch BAng 1.8: BAng ke cli ngan s6ch rhsg 012010 Bane 1.9: Bdng quyet to6n thu ngen sdch Sd d6 l.l : M6 hinh b0 mdy hinh chi.h cia UBND phunne 5 so dd 1.2: M6 hinh ehi s6 k6 torn 0ro hinh ihfc NhAt ki s6 c6i so dd I i: M6 llih hC 1h6ne sd sach ke to6' r4i phudng D3 di: Thu - chi ng6! sdch r?i UBND phudng 5 Ldp: THo3HKTA Ki H4U C,(C CVM Ti' VDT TAT UBND: 0ybd enden Bttx-tll,,, ,,,,., , ,,,,Bao hian xeh6i. BSYT: Bdohi€n Y t6. TK: Tai klodn. ' CB: Cinb0 . UB:.,, ,,,, ,.,,.,,,, Ilybe, BCH: Banch4! hdnh. LL DQTV: L!tc luqng dan quan qr vC. BVDP: Bdo vC den ph6. QD: Quydruint'. PC: ,,.,,,,, ,, Ph!cdp, - CA: ,,,,,,, ,,,,, ,,, , -C6ng Ar. TTDT: Tr6ttud6 tlti. KB: KIo bqc. CVHD: Nguytn nri Ph0c SVTH: l, Thi HuyCn Linn Oib, Tlu Lh Dlin slthrfl UBNDphuG!5 chuons l : co sO Li LUAN THU - cHI NGAN sAcH PHltdNG I.1. PHTIONG PHAP LUAN l.l.l. K[ii nien: Ka lodn ngen sich !i lii chinh phuor8 liL vi€c fitr thap. xn li, kian ta, giim srr phin rich vd cuns .ip th6ng tin va todn bO hoat ding Kinh ta _ tdi chinb cta phrdg g6n: ho!1done thu, chi nglin sich va ho.l diDe 1ai clinh khdc cr:a phuine rheo Luil Kd rotin. Nghi dinh 128/2004.ND'CP ng,y 3115/2005 cna chinh phn qui dinh chi liat vd huddg din thi hinh mot s6.liau cna Luil Ke bdn lrong linh vuc kC roiin nha nud' d, \;n brn phrp l!.:r ki roiin h'i,, u1\ \ i Che do lt rodn 1dJ 1.1.2. Nl,iCn, v'r cn! k6 torn ngin sich vn ti|i chinh ptrdrtrg: - lhu thap, xt li, kiin rrd, Siin sd cnc khoin thu. chi ngan s6ch, c6c qui c6ng chuyen dnng. cdc khodn thu d6ng gbp cia dd!. cdc hoztl d6ng sq nghi€P. tinh hinh quin It vi sri duns tdi sin do ph(amg qudn li vn cnc hoat dong ldi chi'fi kb6c ' Thqchien kian td, kiam sodl tinhhidr chAp hinh dv toiin thu. chingad siich phuaing, c6c qui dinh va deu cluan, .linh nLici dnh hinh qudn li, sri dung c'ic qui c6ng chuyen duns. cnc l(lDin lhu d6ne sop cna dini linh hiDh sn dung kinl phi cna cic b6 phin rruc thuoc va cnc hoar d6ng tdi chinh khiic cir phuimg - PhAn rich rinhhinh thqo hiCndtrtoiinlhu. chinsan sach, tinlt hinh qudn It va ,n dnn8 rdi vn \ia phud8. r,nh hinh st duns."c qu) c6rrs rhu)en dinS: cuns cin dr6ng 1in s6 lieu Oi liOu ka loin thrn nuu. da xuiit ldi UBND, HOi dans .hin dar phrong c6c siii phip nhim thic diy sq ph.tr tian kinh ta. chinh lri, xa hoi 1dn did - Lip bio cdo tai chinh rd bio cio quyat lo6n ngin sich d; irinh d HOi dine 1.1.3. Phuong pheD k6 to:in: - re,oin I B;n sdch \r r"i ,11 p\uo.8 rh;i rhuc hien phuos rl-;p -\; tojn kip . [...]... th6ngrin kinh r€ tong phulng- Tbuc hienkidd ta, kian sorl vi& tuanthn otc ch6dO,chinhs6chtni chir} kit to6ncna Nhdnudc phuong Nghiquy6t H6i dddg t?i !n crla nhen va ngan den s6ch,lAichinh va Qub ly hoald6ngthu .chi ncansdch cachod dongrii chinhkldc d phu?rng - Nbiem v!: T6 chtc thschienc6ngtdck6b6n T6 chlc viec 6p du toiin vd viec lhuc hiendu lorn thu, chi TlDc hienkiam tra,kiainso6tviecthu ,chi lai chinhcu... ttinh Tr4g I I Ddiii: Thu- ChinBSn hi UBNDphuidg stch 5 'MA litrh b0 m6y hetrhchinh: CHUTICH PH 6cHi] TICHDiM NHIEM KNH TT VI PH6 cHi TICHD,i.M NHIBMYi ViN Ho.( xA HQI TAIcHiNH T]YNHI]EMTHU THTQUV So.ld M0htnh mryhnnh 1.1: pbudng5 b0 chinh UBND cnn 23.Td cH('c cONc T?ic Ki ro,iN 2.3.1 Cdciu t6 ch'tccnabOn6y k6to6n: trBND phu@g5 chi cd mot k€ lo,n Ke bfn ginpchn rich UBND phudng t6 chtc thuc hien c6rg tiic...DC$i: Thu- Chi qrn stch tei UBNDphuhg 5 tdp: THoSHXTA - Phtrdg ph6p'tA to6nk€p' sn dungcdcAi khoandAn?cbrodnttmg hoet dongtirh 6 tni chhh nldm dan bAosu cand6i gi0athu vn chi, gi0a kinh phi duqc cdpvn dnhbtnhst dungkinh ptd,c.6n Bifi v6n vdi ngudn d mai lhdi di6m d6i v6n r.r.4.Y6uciu quyan k5toio ryen sfcbvntii chiobphulDg: haD 1.r.4.1 ciu: YGu - DAydt: Phdn6nhdiy dn thl hinh thu chi ngans6chvd... dequa thu s6ch toan Ngoai K6iodncdns'i dlng c6c klodnc6lienquan hsch thury6n a tiLi da phudng phudng: klorn I I I - Tianm4 tai khoan ll2.l - tidneii ngin snch s6ch Tdi Treg l Di bi: Thu- cbidgansicheiUBNDphubg5 phulng chuaquaKho bac,taikhoAt 814' raiXlo lac taikhodn81 9- cbi ngansdch phutingdeqM Kho b?c chi ngarsnch l Pbddg phdpke todD ogen thu sich pbub& - Kd to6nchi $6t: phudngst dlng cdcs6 k6 to6nchi... k€ chi s6 - Larr: unrneay, mmggnr so - cOr2 chinsa) J.4 $6nssd hieu.iaphiau thu. lhidu chi - cdr 5 :chi r6mdr nOiduns phiau cuaph:.iu hoac thu chi( nlip riin sicia ai xuir qut choai,srrdunsvavi€cs) ) - cot 6,7, 8:8his6tiannh4p, xurt,d6nqut sau Dnnharnrit m6i - Tucot9 d{ncotla c.nLt vdo dung chitiinrhuoc nao qut vao nO' $u rhi8hi qut d6:tianmit thuocqui nean s6ch, mit thu6 c diu lu xeyd\rnscd ban, dan viin... + Thungensdch: NqTKll2.lt COTKTI4t 24.946.243d 4.946.243d Ttug 25 6 x o B F z d 3 t E € i t 3 's :a ZE €€ ZE 3 E E 9 9 I e $ v\ 9 De$i:-nru - Chi ngin sCch UaND phdng 5 lei 3.2.2 Nh6tkt tlu - chi qui tianmit: s6 sd nnydnng kri to6nd6fteo ddichi ti6ttnh hinhnha!.xuiitquydanmit cho vecnng cln crtd6ichiiiubti s6I€u cta rhnqut h - Duavao!hi6u thuvi phidu quytan mil dothnquychuy€n lodndE ghi k€ chi s6 -. .. drngkt - Cdcchtng O kd toAn + Bdngtdnghs! chtig tn kCto6r ctnS lo4i - BAng rhani loln rianlucmg cdp phu + Bi€nlai thu tiin + Bdngt6nC bienlai thu rianhsp + Hsp ddncgiaokloiin + Bi€nbanrhdh li hqpddnC + BanC ghi thu, chi ngan sdch k€ lhvdDg + Th6ng cdcl(hoin thu cnaphuang bdo TRiNH cHr sd KEToiN THEoHiNIIrEitc NHAT so c,ir TV KV Trang14 Di r.Ai: -Chin8tnilch 'iriUBNDphudg Thu 5 crrtl,l\c ril coc cHU-NC... lhnm cdc d0lli chinh lodn phi! ch€ ke hienhdnl 23.1T6cll[,c b6.h6rschtrs tt k6rodn: ghi M6 hiDh s6theo hinhlbrtcNbAl - sdcdi ky Mpi nghiep kinh te, tai chinhph6tsinhot li€nqm tt6nngan vq s6ch diSu ghi Mai lhdi 4p chlns D ka todn s6IiCu rr€ns6k6 b6n diauphaic6chtnsd! k6 to6n clfng minh.chlmstn kit to6nchiduqch! nOtdn chom5insl'if! rr kinhte tiLichinh T E n B1 3 Ddtii: Thu- Chi ng;n sich lsi UBNDDhrdnA 5... r6ngk6tnin, khen chi thu, ng langqudchociiccmnghdo hac liau - C l i d r g l i e r) ' e :V r r r M r , \ , ; b ,r h n\ n k l ; m l t J b , h h , l -r a m) r , : L c - Chisiia quan phic lqi dophuoDg li nh'r: Trddng hoc, cliia cii qo cong rrinh rrany ri:,dudng giaoth6ng dal n6og rh6n - Chihd trd khuyan kbicltphil den cic strnghiep lCnhu:kluy€nn6ng kinh khurinngutlco chod0quydinh Cnncn vio chad0 chi teu ll6i... thu, chic6choqt bro lodn vA dong chioh Ai kh6c phuhg nhiin muc cria dichsau: + T6ng va1rinh motc6ch hgp bay t6ngquAtbm dienlhl hbh lhq chi, can d6i thu chi, vaco cAD chi ngAn thu, s{ch,ltnh hhh hort dongtdi chlnhkhaccrla phuing - Cung rhdDS rAichnhcif thiaL viectiinB thu nSan cip titr cho hq! chi sdch phudng ngan vao s6ch nudc d6pt g vieckiamtra,kiemso6t nhA !a t6trg nqp,phAn gi6 ticl', ddtrlr hoald0n8 chinh . on! TP, TrnVinh,ngiy 15 $6nA 6 nim2010 Da dii Thu Chi ngtn sdch qj UBND phudng 5 SVTH: l-C Thj Huy€n Linn Da lai Thu chi ng6n s,ich bi UBND phudng 5 Dl rri: Thu - chin8tn sa(h eiuBND. ]:t TRUONG DAI HQC TRA VINH KHOA KIH TI]^LIJAT VA COAI NGi BO MON KINH TE x> -E - <s *- BAo cAo rHrjt rlP ror NGHIDP DE TAI: THU- CHI NGAN SACH TAIUBND PIII.IONG 5 ciins vi6n. ,.,.,,,,.,,,,.,,.,,.,,., ,,.,,.,l0 Diirli :Thu Chi ngins{chtsl UBNDphudng5 Eis Thu - ChL nCrn {ch is u BND phutmA t Da di: Thu - chi ng6n 3dch !e' UBND phudns t l,6p: THo3HKTA DANH