Thực trạng công tác kế toán tại các hợp tác xã nông nghiệp trên địa bàn tỉnh An Giang

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Tác giả: Văn Phương Nguyễn, Thị Diễm Hồng Phí, Thị Hải Vũ

Ngôn ngữ: Vie

Ký hiệu phân loại: 350 Public administration and military science

Thông tin xuất bản: Khoa học Nông nghiệp Việt Nam 2022

Mô tả vật lý: 89-97

Bộ sưu tập: Metadata

ID: 395879

Thêm vào giỏ Liên kết toàn văn

Nghiên cứu nhằm mô tả thực trạng, nhận diện những sai sót, hạn chế tồn tại trong công tác kế toán tại các hợp tác xã nông nghiệp trên địa bàn tỉnh An Giang, từ đó đề xuất các biện pháp khắc phục, như "bài học" cho các hợp tác xã khác trong và ngoài tỉnh. Phương pháp thống kê mô tả được sử dụng để phân tích số liệu từ mẫu khảo sát 58 hợp tác xã trên địa bàn. Kết quả nghiên cứu cho thấy: (i) Đội ngũ kế toán hợp tác xã chủ yếu còn kiêm nhiệm, tỉ lệ chưa qua đào tạo vẫn còn cao
(ii) Kế toán chưa cập nhật hoặc áp dụng chưa đầy đủ, đúng mẫu các quy định hiện hành về báo cáo tài chính
(iii) Một số nghiệp vụ kế toán không được ghi nhận, hoặc trình bày chưa đúng một số chỉ tiêu trên báo cáo tài chính
(iv) Công tác kiểm tra, kiểm soát hợp tác xã còn mang tính hình thức, chưa hiệu quả. Trong thời gian tới về phía hợp tác xã và các đơn vị hỗ trợ cần tập trung vào nâng cao năng lực điều hành bằng tăng cường tập huấn, đào tạo về công tác kế toán, xây dựng phương án sản xuất kinh doanh, tiếp cận thị trường, quản lý tài chính, kiểm soát nội bộ và ưu tiên các đối tượng chuyên môn trong các hợp tác xã., Tóm tắt tiếng anh, The study described the current status of accounting activities in agricultural cooperatives and identified errors and shortcomings existing in the accounting activities of those cooperatives, thereby proposed remedial solutions as "lessons" for other cooperatives inside and outside the province. The survey was conducted on 58 agricultural cooperatives in An Giang province. The research results showed that (i) the cooperatives' accountants were mainly part-time, the rate of untrained was still high
(ii) accounting documents has not updated or applied incompletely and in accordance with the current regulations on financial report
(iii) some accounting operations were not recorded, information was omitted or some items were incorrectly presented in the financial report
(iv) the inspection and control of cooperatives was still formal and ineffective. In order to overcome these shortcomings, cooperatives and supporters need to focus on improving management capacity and strengthening training more on accounting activities, development of business and production plans, market access, knowledge and practice of financial management, internal control, and prioritization of specialized people in the cooperatives.

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