Một số thay đổi tích cực của chế độ kế toán hành chính sự nghiệp theo hướng tiệm cận với chuẩn mực kế toán công quốc tế

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Tác giả: Thị Mai Đinh

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Nghiên cứu Khoa học Công đoàn, 2020

Mô tả vật lý: tr.67

Bộ sưu tập: Metadata

ID: 330286

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Chế độ kế toán hành chính sự nghiệp (HCSN) mới, ban hành theo Thông tư số 107/2017/TT-BTC ngày 10/10/2017 của Bộ trưởng Bộ Tài chính (TT 107), có hiệu lực thi hành từ ngày 01/01/2018, thay thế chế độ kế toán HCSN ban hành theo Quyết định số 19/2006/QĐ- BTC ngày 30/03/2006 của Bộ trưởng Bộ Tài chính (QĐ 19) và Thông tư số 185/2010/TT-BTC ngày 15/11/2010 (TT 185) sửa đổi, bổ sung một số nội dung của QĐ 19. Sau hơn 2 năm thực hiện cho thấy, chế độ kế toán HCSN mới thể hiện được các ưu điểm nổi trội về tính chi tiết, minh bạch, khoa học và tiệm cận với chuẩn mực kế toán công quốc tế. Kết quả bước đầu đã phát huy hiệu quả trong việc tương thích và đáp ứng yêu cầu đổi mới cơ chế tài chính theo Nghị định số 16/2015/NĐ-CP, phù hợp với quy định của các luật ban hành năm 2015 (Luật Kế toán năm 2015, Luật Ngân sách năm 2015…). Nội dung thay đổi trong chế độ kế toán HCSN theo TT 107 vừa kế thừa những ưu điểm, khắc phục hạn chế của chế độ kế toán HCSN ban hành theo QĐ 19 và TT 185 vừa đáp ứng tốt yêu cầu của xu thế hội nhập trong lĩnh vực kế toán công của Việt Nam, hoàn thiện và tiệm cận dần với chuẩn mực kế toán công quốc tế. Trong khuôn khổ của bài viết, nội dung tập trung phân tích một số thay đổi tích cực của chế độ kế toán HCSN ban hành theo TT 107 đồng thời có những đề xuất mang tính định hướng với mong muốn chế độ kế toán HCSN của Việt Nam ngày càng hoàn thiện và tiệm cận hơn với chuẩn mực kế toán công quốc tế theo xu hướng hội nhập hiện nay.The new administrative accounting system, issued under the Circular No 107/2017/TT-BTC dated 10/10/2017 of the Minister of Finance (Circular 107), takes effect from 01/01/2018, replacing the administrative accounting system issued under Decision No 19/2006/QD-BTC dated 30/03/2006 of the Minister of Finance (Decision 19) and Circular No 185/2010/TT-BTC dated 15/11/2010 (Circular 185) amending and supplementing a number of contents of Decision 19. After more than 2 years of implementation, the new administrative accounting system shows the outstanding advantages of detail, transparency, science and approach to international public accounting standards. The initial results have been effective in compatibility and meeting the requirements of financial mechanism renovation according to Decree No 16/2015/ ND-CP, in accordance with the provisions of the laws promulgated in 2015 (Law Accounting 2015, Budget Law 2015 ...). The content of changes in administrative accounting system under Circular 107 has inherited the advantages and overcome limitations of administrative accounting system issued under Decision 19 and Circular 185 and satisfies the requirements of the integration trend in the field of public accounting in Vietnam, perfecting and gradually approaching international public accounting standards. In the context of the article, the content focuses on analyzing a number of positive changes of the administrative accounting system issued under Circular 107 and also has directional suggestions with the expectation of the administrative accounting system of Vietnam is getting better and closer to international public accounting standards following the current integration trend.

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