TĂNG CƯỜNG CÔNG TÁC KIỂM TRA TÀI CHINH CỦA HIỆU TRƯỜNG TRƯỜNG THPT

Thanh lap to kiém tra vai thdnh phan cin Wang Mt, trinh to va pham chat de that hien ding the kiem tra theo ke hoach hoac trong nhang truang hop do, t xuat tai don vi minh hoac nhang d[r]

TIEU LUAN CUOI KHOA

LOP BOI WONG CBQL TRUONG PHO THONG TO CHUG TAI TRUNG TAM GDTX TINH TRA VINH

TEN TIEU LUAN:

TANG CIYUNG CONG TAC KIEM TRA TAI CHINH CUA HIEU TR1U'ONC TRU'ONG THPT HAM GIANG, HUYEN TRA CU, TINH TRA VINH

Hoc Vien: Tran Thi Mai Pinning Dan vi : Trwang THPT Ham Giang,

Huyen Tra cu, Tinh Tra Vinh

1 BQ CIAO KC VA DAO TAO

TRIIONG CBQL GIAO DUC TP HO CHI MINH

Len CAM UN

Tgi xin chan cam an quY Thay Co gang vien Trueng Can bg quan gido duc Thanh Ph g Hg Chi Minh da khOng quang ngai dueng xa d gn Tra Vinh, da nhigt tinh chia se cac chuy gn dg bgi dtrang can bg pan li gido du g ph g thOng, xin chan cam an quy Thay Co da nhigt tinh giup da, chia se nhang kinh nghigm quY bau 6 tgi co thg van dung vao thu g to cong vigc cua minh

Tg i xin chan that-1h cam an länh dao So Gido due ve Dao tao Tra Vinh quan tam tao di gu kin thuan lgi cho to:5i 6 tham gia hoc lOp b gi du.O.ng can bg quail

I I

MUC LUC

Lai CAM aN

1.14 chon de tai

1.1 LC/ phap ly

1.2 14 Vé ly lua;n:

1.3 LC/ thvic ti6n

Phan tich tinh hinh tInic to ve tong tdc ki6m tra tai chinh cua hi'Ou truOng trutng THPT Ham Giang

2.1 Khai gnat vO twang TWIT Ham Giang

2.2 Thvc viec ?dem tra tai chinh cdo hieu tarOng tatting THPT Ham Giang 7 2.3 Nhimg digm mcmh, digm ygu, co' irgi, thach that viec tv kigm tra tat chinh tai truthg THPT

Ham Giang

2.4 Kinh nghiem that to viec tv kigm tra tai chinh tai trtrang THPT Ham Giang- 10 K6 hopch hanh clOng d g van dung nhirng diet' da hoc viec hr ki gm tra tai chinh tai trutng THPT

Ham Giang 12

4.K gt luan va ki gn nghj 15

4.1 ICet lua:n • 15

4.2 KrO'n ngh1 16

1 LS/ chon de tai

1.1 L9 phdp

- Quyet dinh se 67/2004/QD-BTC ngdy 13/8/2004 cilia Be truang Be Tdi chinh quy dinh ve viec ban hanh Quy the ye to kiem tra

,

chinh, toan tai cac co quan, don vi co sir dung kinh phi ngan sach nhd nuerc "Doi Mang dp dung quy the to kiém tra tai chinh, ké toan la co quan hanh chinh Nhd nuac, don vi so nghiep, to

chire chinh tn, to chirc chinh tri - xa hei, to chirc chinh tri - xa hei - nghe nghiep, t6

chat xa hei - nghe nghiep va cac to chat khac co sir dung toan 1)6 hoac met phan kinh phi tix ngan sach Nhd nu& (NSNN) déu phai thoc hien cong tac to kiem tra tai chinh, ke toan tai don vi minh";

- Thong to se 113/2007/TT-BTC ngdy 24 thang nam 2007 sira del be sung Thong to so 71/2006/TT-BTC ngdy 09/08/2006 cua BO tai chinh hi/Ong dan thoc

hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 to

Chinh phi) quy dinh quyen to chii, to chiu trash nhiem ve thoc hien nhiem vu -Leo chirc be may, bien ché va chinh del vai don vi su nghiep cong lap "Trao quyen to chil, to chiu trash nhiem cho don vi su nghiep viec to chirc cong viec, sap xep lai be may, sir dung lao deng va ngueon loc tai chinh de hodn thdnh nhiem vu doge giao; phat huy moi kha näng cua don vi de cung cap dich vu veri chat Mang cao cho xa hei; tang nguen thu nham tong buck giai quyêt thu nhap cho ngueri lao deng";

Thong to 164/2011/TT-BTC ngdy 17 thang 11 nam 2011 cua Be tai chinh Quy dinh quan ly thu, chi bang tien mat qua he thong Kho bac NhA nuerc "Cdc don vi sir dung ngan sach nhd !mac, don vi giao dich veri Kho bac Nhd mak, cac

phiremg, thi tran (sau day goi Chung Id don vi giao dich) co hoat deng thu, chi bang tien mat qua he thong Kho bac Nhd nu& phai tuän thil cac quy c/a-1h hien bath cua Nhd nu& ye quan 1y tien mat ya nhitng nei dung hirOng dan tai Thong to nay"

Quyet dinh se 389/QD-UBND ngdy 26/02/2016 cua Chit tich UY ban nhan dan tinh Trd Vinh giao quyen to cha tai chinh giai doan 2016-2018 cho truerng Trung hoc pH, thong (THPT) Ham Giang thuric So Gido duc va Ddo tao Tra Vinh

1.2 Lir ye

Tdi chinh la met pham tra kinh to va Id met pham tru lich sir, no dung de chi M:Mg quan he kinh to sinh Firth voc phan phei va chi dung tong san pham xa hei va thu nhap ca nhan ved hinh that gig

Ngan sach giao due Id man be the khoan thu, chi cua ngdnh gido duc toan da duos co quan nhd nutc co tham quyen quyet dinh ye, doge thoc hien met nam, de dam bao thoc hien nhiem vu day va hoc theo quy dinh cua nha nunt

Nguen tai chinh la Icha näng tai chinh ma cac chii the co the khai thdc, sir dung nham co the thoc hien cac muc dich cua minh Nguen tai chinh co the ton tai duoi Bang tien hoac tai san vat chat va phi vat chat

Chi khOng thuang xuyen Id nhiing khodn chi kilo:Mg mang tinh chat dinh kY, lap, di lap lai Chi khOng thmang xuyen ctiangan sach Nhd nu& Id qud trinh phan phOi, su dung von tir ngan sach nha nu& de dap img nhu cau chi tiéu cua to

ca nhan ye quan ly kinh té, van Ma, xa hOi

Dau to dugc bleu la qua trinh sir dung cac nguen lac hien tai de ben hanh cac boat deng nham thu dugc ket qua thuc hien cac muc tieu tucmg lai

*Kiem tra tai chinh not bo gem:

Tu kiem tra tai chinh phdi darn bdo cac yeu cau ve muc dich, nhiem vu, yéu • ,t

cau kiem tra

Nei dung kiem tra:

- Kiem tra cac khodn thu ngan sach, thu hoat Ong ciia don vi Kiem tra cac khodn chi ngan sach, chi khac

Kiem to viec xac dinh cac khodn chénh lech thu chi hoat dOng• Kiem tra viec qudn 1y va sir dung tai san co dinh

Kiem tra viec qudn ly va sir dung vat to dung cu - Kiem tra viec van IY sir dung quy luang

Mem tra cac quan he toan

Kiem tra viec quan ly va sir dung cac khodn von bang tien - Kiem tra that hien quyet toan thu chi tai chinh

- Kien tra ding tac dau to xay dung co: ban

Che bao cao: Don vi phai lap bao cat, to kiem tra tai chinh ve tinh hinh dux hien ké hoach kiém tra, nOi dung kiem tra ya ket qua kiém tra cua don vi minh

Trach nhiem cim thu truOng don vi:

Xay dung quy dinh, nguyen tac, phuang phap to kiem tra tai don vi ,rninh quan va he thong cac don vi truc thuc can ca theo quy dinh Quy the To chin tuyen truyén ve su can thiét cua ceng tat to kiêm tra tai chinh

- Hang nam xay dung ke hoach to kiem tra, to chirc viec to kiem tra tai chinh, ke toan don vi minh theo cac nei dung dugc quy dinh Quy the va quy dinh cu the dm don vi Chiu trach nhiem huong ddn va chi dao cac 13.0 phan, phang ban ye nhirng not dung can kiém tra, ye tien trinh va thai han kiem tra

Thanh lap to kiém tra vai thdnh phan cin Wang Mt, trinh to va pham chat de that hien ding the kiem tra theo ke hoach hoac nhang truang hop do, t xuat tai don vi minh hoac nhang don vi cap dual

- Chi dao cOng tac to kiem tra dOi vai cac don vi cap dthai thuc su quail lY dieu hdnh cua minh

va chi dao chuyên men Mat khac, ceng tac to kiem tra tad chinh cua thtl truang tai

dan vi can tinh nghiém tac, chat che, eel-1g tam

4.2 Kiê'n nghi

- Be sung cac van ban phap quy hueng dan thut hien ,quyén to chit, to chiu trach nhiem ye tai chinh tai cac co SO giao duc hop 1Y cu the de van dung vao thuc to tai cac co see dat hieu qua

- SO GD-DT can ina cac lop bai du/Ong ve quail ly tai chinh cho thu truang, ke toan, truOng ban tra nhan dan the don vi

- SO GD-DT sam t6 chat thi chat danh Hieu truang de cac ca sa gião duc co hieu twang lieu hanh cong viec \fa quan 132 tai chinh dung trach nhiem

Nha truang tao dieu kien cho cac lut lugng to kiem tra tai chinh tham gia cac khOa hoc ye tai chinh de thuc hien bat nhiem vu kiem tra tai chinh nha

truOng ,

Tang cueing ding tac bei duerng nghiep vu thwarng xuyén cho nhan vién kê toan, thU quy; thU truang cap nhat nhttng che chinh sach mai, trao del nghiep vutai chinh nham nang cao hieu qua quan ly tai chinh a dan vi

TAI LIEU THAM ICHAO

Luat Gido duc nam 2005 , &roc sin d6i b6 sung nam 2009 va van ban thi hanh Nha xuat ban chinh tri quOc gia

Dieu 1a truing trung hoc co sO., tru&ng trung hoc ph6 thOng va trunmg ph6 thOng co nhiau cap hoc

Nghi quyat Hoi nghi Trung uang khOa XI va if& mOi can ban, town dian gido duc N/A &co tam

Quyat dinh s6 67/2004/QD-BTC ‘ ngdy 13/8/2004 dm BO, truOng BO Tai chinh quy dinh va viac ban hanh Quy the va to kiam tra tai chinh, ka toan tai cac co quan, don vi co sir dung kinh phi ngan sach nha nu&c

ThOng to so 113/2007/TT-BTC ngây 24 thang nam 2007 sin dOi IDO sung ThOng hr so 71/2006/TT-BTC ngdy 09/08/2006 cna BO tai chinh huOng clan thgc hian Nghi dinh s6 43/2006/ND-CP 25/04/2006 cita Chinh phit quy dinh quyan tg chti, , t‘r chiu trach nhiam va thuc hian nhiam vu to chirc bO may, bia,n cha va tai chinh ded \Tad don vi su nghiap cong lap

ThOng to 164/2011/TT-BTC ngdy 17 that-1g 11 nam 2011 cna BO tai chinh Quy dinh quan ly thu, chi bang tier' mat qua N thOng Kho bac Ma nuOt

Bao cdo tong kat nam hoc 2017 -2018 dm Tru&ng THPT Ham Giang, Huyan Tra Cu, Tinh Tra Vinh

Quy the chi nail not 13,0 nam hoc 2018 dm truAmg THPT Ham Giang, Huyan Tra Cu, Tinh Tra Vinh