TĂNG CƯỜNG CÔNG tác KIỂM TRA tài CHINH của HIỆU TRƯỜNG TRƯỜNG THPT

BQ CIAO KC VA DAO TAO TRIIONG CBQL GIAO DUC TP HO CHI MINH 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 Tra Vinh, thang nein, 2018 Len CAM UN Tg i 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 chuygn dg bg i dtrang can bg pan li gido du g phg thOng, xin chan cam an quy Thay Co da nhigt tinh giup da, chia se nhang kinh nghigm quY bau tgi co thg van dung vao thug 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 tham gia hoc lOp b gi du.O.ng can bg quail li trutng trung hoc, NH 2018-2019 to chirc tai Trung tam GDTX tinh Tra Vinh Tgi xin cam an toan th g gido vien, nhan vien trizeing THPT Ham Giang da giiip to:1i co diãu kign tham gia khOa b g i throng mgt cach thuan lgi, dugc nghign that to tai nha trueng va hoan ti gu Juan nay) 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 2.3 Nhimg digm mcmh, digm ygu, co' irgi, thach that viec tv ki gm 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 12 Ham Giang 4.K gt luan va ki gn nghj 15 4.1 ICet lua:n • 15 4.2 KrO'n ngh1 16 TAI LIEU THAM KHAO 17 LS/ chon de tai 1.1 L9 phdp - Quyet dinh se 67/2004/QD-BTC ngdy 13/8/2004 cilia Be , truang Be Tdi toan tai cac co chinh, chinh quy dinh ve viec ban hanh Quy the ye to kiem tra 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 Chinh phi) quy dinh quyen hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 to chirc be may, bien ché va to chii, to chiu trash nhiem ve thoc hien nhiem vu -Leo 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& y e quan 1y tien mat y a 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 y e, 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 thirang , xuyén ld met be phan chi cua ngan sach nhd nutc NO phdn anh qua trinh phan phial va sir dung quy ngan sach Nha nuac de thoc hien cac nhi@Ti vu thuerng xuyen y e quan ly kinh to xa hei cua Nhd nit 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 y a 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 y e nhirng not dung can kiém tra, y e 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 - Xem xet va phe chuan cac ket luan kiem tra cila bO phan thuc hien kiem tra, phe duyet va dOn &lc thuc hien cac bien phap khac phut nhang ten tai dugc phat It I I I hien qua trinh kiem tra Xir ly cac hanh vi vi pham cal a cac ba phan, ca nhan thuac thArn quyen tha minh 1.3 Ly thuc tijn: Hat ntrac to dang tren da pint trien theo hirOng cong nghiep h6a, hien dai hepa r dat nuOt Tat, ca cac link vgc Kinh te, Van hOa, Ciao duc, Chinh tri va Xa hai deu da va dang dai mai Trong viec del mái phucmg th gc quan ly dai \tad Tai chinh truing Trung hoc phi thong la rat can thiet de pint huy tinh hieu qua quail ly tot Tai chinh truing Trung hoc phi that-1g theo hirang tich cut chinh la gip pilau: Tang thu, tiet kiem chi de tang them thu nhap cho Can ba, Gido vien, nhan vien nham nang cao hieu qua cong viec gang day - hoc tap ma Hang va Nha nuOt quan tam Cang tac quan 1)"/ tai chinh nganh gido duc ciao tao thai gian qua da co nhien thay dOi tich cut theo hiremg tang cuing phan cap, tao dieu kien cho nganh dang nhieu han viec sd dung va quail ly cac nguan lgc tai chinh phuc vu cong tac chuyén min, nghiep vu cua nganh Thong qua co the to cln ; tir chiu trach nhiem thgc hien nhiem vu, to chirc ba may, hien ché va tai chinh dOi vesi cac don vi nghiep cong lap quy dinh tai Nghi dinh 43/2006/ND-CP 25/4/2006 Truing THPT Ham Giang ding nhu cac co ser gi4o duc cong lap khac da va dang thgc hien quyen to chu, to chiu trach nhiem ye tai chinh Trong nha truing, Hieu truing la nguai truc tiep chiu trash nhiem chinh vai cap ten ve quan ly va sir dung tai chinh cin don vi Trong thai gian qua, cong tac quail 13 1/ tai chinh cua hieu trifling truing THPT Ham Giang chin dat hieu qua nhu 1(37 vong cUa tap the six pham ding nhu chinh länh dao nha truing Qua qua trinh tham gia lOp bOi clueing can quan gido duc truing phi thOng va dugs hoc tap cac chuyén de quail lY nha truing co quan ly tai chinh, tai nhan tin)/ rang mat nhilng nguyên THPT nhan co ban lam giam hieu qua quail , ly tai chinh tha hieu truâng Ham Giang Hieu truing xay dgng ke hoach thu - chi truat xdy clung quy ché chi ben not ba dan den six khOng dang nhat gifra ke , hoach thu - chi va cac dinh tha quy ché chi tieu not bo; to chirc cong tac to kiém tra tai chinh tha don vi hang nam chin hieu qua Chinh ly dO, tai chin de tai "Tang cueing cong tac kiem tra tai chinh tha Hieu trueng truing THPT Ham Giang, huyen Tra Cu, tinh Tra Vinh" lam d6 tai nghién dm De tai khang chi giUp tai hodn tieu luan cuai khOa dia 16p hoc Bai , direMg can ba quan ly twang phi thong ma khdc phuc duos nhang han the ye pan ly va sir' dung tai chinh cua hieu trixemg tnxemg THPT Ham Giang qua trinh thgc hien quyen to chit, to chiu trach nhiem ye tai chinh don vi hien Pith' tich tinh hinh cong tae kiem tra tai chinh cua hien trueng trtkeng THPT Hám Giang 2.1 Kited quät ve tri • ng THTP Ham Giang Truing Trung hoc phi thong Ham Giang toa lac a dp Chg, xa Ham Giang, huyen Tin Cu, tinh Tra Vinh la mat xa a vUng , nOng than sau dia huyen TrA Co Hoc sinh tha truing phan lám IA em tha clang bac) dan Vac Khmer chiem tren 85% so hoc sinh cüa truang, ti le hoc sink co hodn canh kinh to gia dinh khO khan huémg khOng it den viec hoc Cap va tin luyen cua cac em cling kith cao Do dO, Nam 2003 truth-1g THPT Ham Giang dugc lap, tach tir truang THPT Dai An nham phut vu cho nhu cau di lai hoc tap dm hoc Binh TAng so ph6ng hoc caa truang la 20 phOng kién co Nam hoc 2018-2019, twang co 10 lap vári 319 hoc sinh (trong dO he gido duc phO thOng lap, he gido duc thuang xuyen lam) Qua 15 nam lap, don vi dat duos mot so tich dang ghi nhan: Chi bO truang nhieu nam lien dugc Huyen ay Tra Cu cOng nhan hodn tot nhiém vu; - Doan nien COng san Ho Chi Minh va COng (loan nhieu nam lien dugc cOng nhan \fling manh; COng down hien dugc cOng nhan yang manh; Dan vi nhiu nam E'en dat tap the lao dOng tiên tièn; 2.2 Thu'c trang viec ki6n tra tai chinh cita hi"Ou trtrang truang THPT Ham Giang Hien cac ca sa gido duc nOi chung, truang THPT Ham Giang nOi rieng dang thus hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phu "quy dinh quyén to chtl, to chiu trach nhiem ve thuc hien nhiem vu to chirc bO may, bién the va tai chinh dOi vei dan vi su nghiep cOng lap" De thgc hien tOt cOng tac to chill ve tai chinh thi viec tang cuang cOng tat tir kiem tra tai chinh tai don vi Id nhu can cap thiet bat cu dan vi su nghiep cOng lap na p ding phdi quan tam Vi lam tot cOng truang don vi thuc hien tOt trach nhièm ye cOng tac tai tac kiem tra sé, giap chinh suOt qua trinh thuc hien chirc trach nhiem vu dugc giao Thgc trang cOng tac to kiem tra tai chinh tai truang THPT Ham Giang dugc thgc hien nhu sau: , Hang nam HiOu truang can dr van cac van ban ti hanh xay dung du thdo vien chirc dal nghi cOng quy ché chi tieu nOi b0, to chirc dOng gOp nam hoc thOng nhat cac nOi dung chi theo the van ban quy dinh hien hanh, to chirc trien khai thuc hien va kiêm tra giam sat Hieu truang xay dung quy elle chi tieu nOi b() CO nOi dung kiem tra tai chinh theo cac nOi dung dugc quy dinh quy chê chi tieu nOi 1DO va quy dinh cu the cua don vi Hieu truang 14'p t6 kiem tra co tai chinh theo ke hoach da hoac ke hoach kiem tra tai chinh cua Sa GD-DT va kiém tra dOt xuat tai don vi - Chi dao cac to chirc, ca nhan don vi t6 chirc then khai thuc hien quy che chi tieu nOi bO theo ke hoach da de ra; rat kinh nghiem nhang viec lam dugc, chua lam dugc de tiep tuc phat huy nhang Ira dien va khae phut nhang han the qua trinh thuc hien nhiem vu quan lyr tai chinh a don vi Han che: I Quy che chi tieu not 1)0 chua Chi nhat kip thai cac van ban mai da co hieu Itrc sir dung, cac to chirc ca nhan don vi chua thuc six quan tam den cong tac tai chinh, cac y kien dOng g6p cho du than han che Ke hoach kiem tra tat chinh tai don vi chua neu dugc muc dich, nhiem vu, yeu cau, not dung kiem tra chua dam bdo du cac yeu cau Cac vién to kiem tra dugc giao nhien vu kiem tra chua dap Ong dit näng Ivy thuc hien cong tac kiem tra tai chinh theo ke hoach Ket luan sau kiem tra chi tap trung vao phan tich nhang han che va huang khdc phuc, chua quan tam bieu throng nhang ket qua thgc hien tot can phat huy 2.3 Nhang diê'm manh, diem yelu, cc 104 thach that viec to kiC"ni tra tai chinh tai miring THPT Ham Giang Phan tich thgc trang de chi diem manh, yeu viec to kiem tra tai chinh tai twang THPT Ham Giang tich cgc lanh manh va ngan ngira, loaf bO nhang tieu ctrc cita cOng tac thai gian qua De viec to kiêm tra tat chinh tai twang THPT Ham Giang thai gian tai nhu sau: F- * Co hOi: Nhang nam gan day dugc six quan tarn ciiaNha nuac dOi vai nganh gido duc Tai HOi nghi trung trang , khOa XI co neu "VC dOi mai can ban, town din gide duc va dap tao, dap Ong yeti cau cong nghiep Itha, hien dai h6a dieu kien kinh thi trtrOng dinh huang xa hOi chit nghia va h6i nhap quOc té" Be tao dieu kien va hanh lang phap ly cho cac co sa: gido duc va ciao tao he thOng gido duc cOng lap dugc to chi, to chiu trach nhiem ye thuc thi nhiem vu, dO co to chu ye tai chinh Chinh phi da ban hanh cac Nghi dinh quy dinh quyen to chu, to chiu trach nhiem ye tai chinh a cac co sir gido duc cong lip BO tai chinh cling ban hanh cac ThOng to huang dan, sira d6i be sung ye thuc hien cac Nghi dinh cita Chinh phU nham giitp nganh gido duc not chung, cac ca sir gido duc not rieng thuc hien quyen to chu ve tai chinh tai don vi Uy ban nhan dan tinh Tra Vinh da can dr cac van ban phap quy ban hanh cac quyet dinh thuc hien to chi ye tat chinh tit dia ban tinh Tra Vinh Chinh quyen dia phuang tao dieu kien cho nha truOmg thgc hien cOng tac xa hoi h6a gido duc ding chung tay van &Ong, gilt]) da hoc sinh co hoan cânh kinh*khO khan tren dia ban xa * Thach link: Mac du co cac van ban phdp quy huang dan thuc hien quyen to chit, to chin trach nhiem y e tai chinh tai cac co sa giao due nhung van dung \Tao thuc to cac van ban huang dan thgc hien chOng cheo, kh6 hieu, chung chung chua cu the gay khO khan ap dung tai cac co sa: SO GD-DT co ma cac lop bOi cluOng ye quan 19 tai chinh cho thu tru gng, ka town cac don vi nhung thAri gian hoc rat ngan nen chin hiéu sau ye nhiem vu va quyen han ctia minh Hieu, truOng chin co, ph6 hieu true yng xir 19 cong viec ctla hieu truerng va ngueri meri den cong tac chin co hieu sau ye cong tac tai chinh cua don vi * Diem manh: C- - Nhan vien ke toan dugc dao tao bdi ban v'e nghiep vu tai chinh Ice toan, chiu kh6 hoc h6i, nghien cdu van ban hu gng dan nen that hien cong tat tai chinh dung cac van ban chi dao hien hanh tai dan vi theo Thu trugng dan vi co xay dung ke hoach kiem tra not be) , dO co tai chinh nham phdt huy nhung mac lam tot, khdc phtic nhang han che yeti kern qua trinh that hien nhiem vu tai don vi Viec thuc hien quy che dan chit, cOng khai tai chinh tai don vi dugc quan tam lid nhan dugc six dOng thuan dm tap the HOi dOng su pham nha truemg• - Thu trugng ya lee toan dugc tham gia cac lOp tap huan quan 19 tai chinh ngan ngdy SO Tai chinh vA SO Gido due to chin - VA ca sa vat chat phOng hoc da xay dung twang d'Ai khang trang nhung khu hieu bO, san chai bai tap cho hoc sinh chu g co nen viec dau to xay dung co ban dugc chia trong theri gian tied tai dan vi • ;: * Diem yeu: NguAn lac dun hien cong tac kiem tra ye tai chinh han cite vi chin dugc tap hudn ye cOng the tai chinh Do dun vi tatting hoc co quy m6 nhO nen kinh phi dugc giao du toan kinh phi hang nam khOng dugc nhieu, ma phdi chi hoat dOng qua nhieu nen phan tiet kiem chi thu nhap tang them cho cOng chat, vien chirc dun vi ding co phan ban che• - Viec quart 19 Tai chinh cac näm qua chin dugc tot lam dan den tinh trang/ phdi dau to trang thiet bi day hoc, mua sam, sira china nhO Mat khdc kinh phi cin dan vi phdi chi cho hoc tap bAi duerng nang cao trinh d'A chuyen mein nghiep mot näm qua nhieu Thu truOng dan vi IA phO hieu truOng xer 19 cong viec caa hieu truOng nen viec quart 19 va to chin tir kiem tra tai chinh don vi nhieu ban che * Diem manh nao dugc pint huy Diem yeti phdi sOm khAc phuc Tin nhting diem manh, diem yeu neu tren, hieu truOng tranh thU cac ngu6n Luc hO tro ter ben ngoai that hien tot cong tac xa hOi hOa tai don vi at huy cac nhung chinh that hien tot mat lam dugc tiep tuc tao dieu kien de cdc cd nhan pin trach nhung han nhiem vu „ dirge giao Ngoai ra, hieu truOng xac dinh nguyen nhan cite yéu de rut kinh nghiem va than chinh kip then; tranh thu kien nghi v gi SO GDDT va cac nganh co lien quan sem hoan thu ttic bO nhiem hieu tru gng, ban hanh cac huang an chi dao cu the de ginp cho cac co so giao duc thuc hien tot cong tac tai chinh a don vi 2.4 Kinh nghitn that to viec to kitn tra tai chinh tai Piecing THPT Ham Giang Hoc qua chuyen de tOi nhan thay nhang viec truang THPT Ham Giang lam dugc nhang tram qua la : Xay dung kê hoach thu - chi, quy the chi tieu nei be, cOng khai tai chinh cac ky hop Hei dOng six pham, Ben cach cOn met so han ché ye quail IY tai chinh cua nha twang Do IA: - Xdy dung ke hoach thu - chi truerc xay dung quy the chi tieu nei be dan den S 1,T khOng dOng nhat gitta ké hoach thu - chi va cac dinh rink cria quy ché chi lieu nei be Ke hoach thu chi khOng re rang, kheng cu the tong nei dung chi nen rat khO khan mei can chi cho giao vien, hoc sinh Ice ca cac khoan chi thuang xuyen va cac khodn chi khOng thuang xuyen cua nha trixOng - Viec ghi chap va luu kit he so chdng tit chin dugc cap nhat kip then dan den khO than viec kiem tra, giam sat va cong khai tai chinh nha truOng Chin thAnh lap dugc t6 kiem tra tai chinh cua clan vi; Ban tra nhan khOng kiém tra tai dan va cac vien to kiem tra chi kiem co ser vat , thu quy; ké toan chinh bai vi ho khOng nam dugc cOng tac tai chinh, ngoai chi thgc hien cong tac kiém tra tai chinh theo lich kiêm tra cUa So GD-DT dinh hoac dot xuat TO chdc cong tat to kiem tra tai chinh cua don vi hang nam chin hieu qua nen viec phat hien nhilng sai sot cha ke toan thu chi -Lai chinh, dac biet la that hien to chi) to chiu trach nhiem y e tai chinh hien & don vi cOn han ché allay chit *Cach giai quy'et: - Can ca vac Quyet dinh se 67/2004/QD-BTC 13/8/2004 ve cong tac to kiem tra tai chinh tai trueng hoc; viec lap du town thu, chi, st ir dung; kê hoach chi tieu nei be kr nguem ngan sach, huy deng nhan dan, nguen khdc; viec thut hien cong khai theo nguyén tac; cac dinh mac chi tieu, dinh mac khac - TIM tnrang don vi xay dung ke hoach to kiem tra tai chinh va lap t6 kiem tra tai chinh de kiem tra cac nei dung ken va yen can Ke toan bac) cao va gidi trinh cac nguen thu — chi tai chinh nam 2017 (kinh phi nha nubs cap, thu hoc phi, cong tac xa hei h6a, ), chi (thuang xuyen, khOng thuang xuyen, ), viec km tr& thu k9 ghi bién ban ho so, the de bao can, ,cOng khai tai chinh tai don vi, nhang mac Jam dugc tiép tuc phat huy, nhang han the, thiéu sot ké toan, thu quy xay dung ke hoach kirk phut * Nguyen nhan cong_ du&i sir chi dao cua thil twang don vi, ke toan va thti quy tich cac hgp tac mo dieu kien cho to kiem tra hoan nhiem vu *Nguyen nhan han the cong tac kiem tra tai chinh: cac vien to kiem tra khOng am hien y e cong tac tai chinh nen qua trinh lam viec cOn 10 han che, phdn lOn Id can cir vdo bao cao, giai trinh ctia ke toan va thU quSi cua dan vi Vi vay chat ltrong kiem tra tai chinh tai don vi chat hieu qua chu g cao 11 CA U z ,-.0 :'''' n-• ,0 :L., yC6 c C -Z 'CI c.-c Z Z o ,,, .c , ”-.0 c.„) z - 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