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Phan tich tinh hinh thus to c/C cong tac kiC'm tra tai chinh cua hiC'u trutng truOng THPT Ham Giang 6 2.1. Thgc trgng viec tra tai chinh clic; hieu trtigng trvang THPT Helm Giang 7 [r]
(1)BO GIAO DUC VA DA0 TAO
TRVONG CBQL GIAO DUC TP HO CHI MINH
TIEU LUAN CUOI KHOA
LOP BOI CBQL TRLIQNG PHO THONG
TO CHTYC TAI TRUNG TAM GDTX TINH TRA VINH
TEN TIEU LUAN:
TANG CCONG CONG TAC KIEM TRA TAI CHINH CUA HIEU TRU'ON TRIYONG THPT HAM GIANG, HUYEN TRA CU, TINH TRA VINH
Hoc Vien: Trim Thi Mai Pinning Dan vi : Trwang THPT Henn Giang,
Huyen Tra cfi, Tinh Tree Vinh
(2)LO'l CAM O'N
Toi xin chart cam an quy Thay Co gang vien Truang Can ki quart li gido due Thanh Pha Ho Chi Minh da khaing quang ngai &rang xa den Tra Vinh, da nhiat tinh chia se cac chuyan de bai &rang can ba quart 1i gido cluc pha thong, xin chan cam an quY Thay Co dal nhiat tinh giup do., chia se nhting kinh nghiam quY bau d6 tai co the van dung van thtrc to ding viac cUa minh
Tai xin chan cam an lanh dao SO( Gido duc vd Dao tao Tra Vinh da quan tam tao diau kian thuOn Igi cho teoi da tham gia hoc lop bai cltrüng can ba quail li truang trung hoc, NH 2018-2019 to chum tai Trung tam GDTX tinh Tra Vinh
Tai xin cam an toan the gido vien, nhan vien truang THPT Ham Giang da giap tOi co diau kian tham gia khoa bai du&ng mot cach thuOn loi, &roc nghién ciru thtrc to tai filth truang vA hoan tiau luOn nay./
(3)(4)MUC LUC
LaI CAM ON
1 L9 chon de tat
1.1 LC/ phép Iy
1.2 LC/ v6 IC/ lua;n:
1.3 Lci thut tien
Phan tich tinh hinh thus to c/C cong tac kiC'm tra tai chinh cua hiC'u trutng truOng THPT Ham Giang 2.1 Khdi qua ve trutng THTP Ham Giang
2.2 Thgc trgng viec tra tai chinh clic; hieu trtigng trvang THPT Helm Giang 7 2.3 Nhting dieem mgnh, digm yeeu, ca hOi, thach th gc viec tg Him tra tai chinh tgi tr gemg THPT
Henn Giang
2.4 Kinh nghiem thgc to viec tg kieM tra tai chinh tgi tr gang THPT Henn Giang: 10 Kg hoach h5nh dung d g van dyng nhang dig u cra hoc yigc hr kig m tra tai chinh tai trutng THPT
Hárn Giang 12
4.Kgt luan ya ki gn nghi 15
4.1 Ké't lua;n • 15
4.2 Kien nghi 16
TAI LIEU THAM KHAO 17
(5)1 L57 chon de tai
1.1 Ly phcip
- Quyet dinh se 67/2004/QD-BTC 13/8/2004 cila BO , truang BO Tdi chinh quy dinh ye viec ban hAnh Quy the ye to kiem tra tai chinh, ke toan tai cac co quan, don vi co sir dung kinh phi ngan sach nha nuarc "DOi Wong dp dung quy the to kiem tra tai chinh, ke toan la co quan hanh chinh Nha mxrc, don vi sv nghiep, to chirc chinh tri, to chirc chinh tri - xa hei, to chirc chinh tri - xa hOi - nghe nghiep, to chat xa hOi - nghé nghiep va cac to chirc khac co sir dung toan b6 hoac mot phan kinh phi , tic ngan sach Nha (NSNN) deu thuc hien cOng tac t%r kiem tra tai chinh, ke toan tai don vi minh";
- ThOng to se 113/2007/TT-BTC ngdy 24 thang nam 2007 sdm dei be sung ThOng to so 71/2006/TT-BTC ngdy 09/08/2006 dm BO tai chinh htrOng dan dux hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phi) quy dinh quyen to chil, to chiu Oath nhiem ve thuc hien nhiem vu to chirc be may, bien the va tai chinh dOi ved dun vi sir nghiep cOng lap "Trao quyen to chi), to chiu trach nhiem cho don vi su nghiep viec to chirc cOng viec, sap x6p lai b0 may, sir dung lao deng va nguen luc tai chinh de" hoar) nhiem vu duot giao; phât huy moi kha nang cua dan vi de cung cap dich vu vo'i chat Itrong cao cho xa.) hei; tang nguen thu nham tirng bulk gidi guy& thu nhap cho ngtrai lao Ong";
ThOng to 164/2011/TT-BTC 17 thang 11 nam 2011 dm BO tai chinh Quy dinh quan 1ST thu, chi bang tien mat qua he thOng Kho bac Nha nu& "Cac don vi sir dung ngan sach nha nuec, don vi giao dich voi Kho bac Nha nuOt, cac phuOng, thi trail (sau day goi chung IA don vi giao dich) co boat Ong thu, chi bang tien mat qua he thOng Kho bac Nha nu6c phdi tuan thu cac quy dinh hien hanh Nha nuOc ye quan 157 tien mat va nhang nei dung twang dan tai ThOng to nay"
Quyet dinh se 389/QD-UBND ngAy 26/02/2016 dm Chi) tich US/ ban nhan dan tinh Tra Vinh giao quyen to chi) tai chinh giai doan 2016-2018 cho tru&ng Trung hoc phe thOng (THPT) Ham Giang thuec S6 Gido duc va Ddo tao Tra Vinh
1.2 Ly ve ly luOn:
Tdi chinh la met pham tra kinh to va la met pham tru lich sir, no dung de chi nhang quan he kinh to sinh linh vvc phan plied va chi diing tong san pham xa hOi va thu nhap ca nhan ved hinh thirc gia tri
Ngan sach gido duc la toanbO cac khodn thu, chi cilia nganh gido due chr town da duoc co quan nha nuerc co tham quyen quyét dinh va dugc thgc hien mot nam, dé dam bdo thuc hien nhiem vu day va hoc theo quy dinh cilia nha nuac
Nguen tai the
la khal näng tai chinh ma cac chi) the co the khai thac, sir dung nham co the thoc hien cac muc dich cita minh Nguen tai chinh co the ten tai duel dang tien hoac tai san vat chat va phi vat chat
Chi thtrOmg ,xuyen IA mot be phan chi dm ngdn sad) nha mak N6 phan anh qua trinh phan phOi va sir dung quy ngan sach Nha rank de thuc hien cac nhiem vu thueng xuyen ye guar-11ST kinh te xa hOi cua Nha nu&c
(6)va chi dao chuyén mon Mat khac, cOng tic tkx kiém tra tai chinh cth thil timing tai don vi can tinh nghiêm tac, chat ché, cong tam
4.2 Kien nghi
- BO sung cac van ban phdp quy luxemg dan thuc hien quyén to chn, to chiu trach nhi'ém ye tai chinh tai cac CO gião duc hop 15/ cu the de van dung vac) thuc to tai cac co ser dat hiu qua
- Sa GD-DT can ma cac lOp boi duling vE qudn 1Y tai chinh cho thn true/1g, ké toan, mining ban tra nhan dan cac don
Sa GD-DT sem to chnt thi chirc danh Hieu truing de cac Co s& gião duc CO hi@.1 truing diéu hanh cong viec ILA quan ly tad chinh &mg trach
Nha tn./Ong tao dién kin cho cac luc lixgng to ki6m tra tai chinh tham gia the khea hoc ye tai chinh dé thuc hién tat nhiem vu kiém tra tad chinh nha truing
Tang cueing cOng tic bOi du/Ong nghi0 vu thu g/1g xuyèn cho nhan viên kat town, thu quy; ‘ thn truing cap nhat nhang ché d() chinh sach mad, trao dOi nghiép vutai chinh nhäm nang cao hieu qua quan 1y tai chinh a dan vi
- Chi dao ap dung cac mO hinh xay dung kE hoach phat tri'en va kE hoach tai chinh hang nam va trung han da duac Bé Tai chinh tap hudn, &mg thin dp dung cac phan mêm may vi tinh cong tic thong kê quail ly tai chinh, tai sin nha truing
(7)TAI LIEU THAM KHAO
Luat Gido duc tram 2005 , dugc stira dal be sung nam 2009 va van ban thi hanh ctita Nha xuat ban chinh tri quec gia
Dieu le truCrng trung hoc co sa, trtramg trung hoc phi; thOng va trueng ph6 thong co nhieu cap hoc
Nghi quyat Hei nghi Trung uang kh6a XI ve d6i mái can ban, toan dien gido due va dao tap
Quyet dinh 56 67/2004/QD-BTC , ngdy 13/8/2004 cila BO truOng Tai chinh quy dinh ye viec ban hanh Quy che ye to kiem tra tai chinh, ke todn tai cac co quan, don vi co stir dung kinh phi ngan sach nha nu6c
ThOng to s6 113/2007/TT-BTC ngdy 24 thong nam 2007 siva dei b6 sung ThOng to so 71/2006/TT-BTC ngdy 09/08/2006 cilia Bo tai chinh huOtig dan thuc hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 ctla Chinh phtit quy dinh quyén to chn, to chiu trach nhiem ve thuc hien nhiem vu to chtirc bo may, bién ché va tai chinh d6i vo'i don vi su nghiep cong lap
ThOng to 164/2011/TT:BIC ngdy 17 that-1g 11 nam 2011 ctia BO tai chinh Quy dinh quail 132 thu, chi bang tién mat qua N theng Kho bac Nha ntrac
Bao cao tong ket nam hoc 2017 -2018 cila True:mg THPT Ham Giang, Huyen Tra Cu, Tinh Tra Vinh
Quy the chi tieu not be nam hoc 2018 cilia truOng THPT Ham Giang, Huyen Tra Cu, Tinh Tra Vinh
9 Tai lieu bai &rang can be quail ly truth-1g ph6 thOng, chuyen ck 12 ye quan ly tai chinh