Kế toán quản trị công nâng cao hiệu quả hiệu lực tài chính công

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Tác giả: Ngô Thanh Hoàng

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Nghiên cứu Tài chính Kế toán 2023

Mô tả vật lý: 45421

Bộ sưu tập: Metadata

ID: 398567

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Tóm tắt
Chủ đề

Bài nghiên cứu nhằm đúc kết các kết quả nghiên cứu của các nhà khoa học trên thế giới và Việt Nam về các nội dung: Khu vực công
mô hình quản trị công mới, quản trị tài chính công, kế toán quản trị công, nguyên tắc kế toán quản trị công quốc tế, kinh nghiệm quản trị tài chính công ở một số nước so sánh với những nội dung tương đồng ở Việt Nam hiện tại và chiến lược phát triển tài chính, kế toán Việt Nam đến 2030 từ đó tìm ra những vấn đề cần giải quyết của kế toán quản trị công Việt Nam cũng như lộ trình cho quản trị tài chính công ở Việt Nam với ba giải pháp chính bao gồm: (i) Xây dựng kế hoạch quản trị tài chính công (ii) Xây dựng dự toán/Kế hoạch tài chính theo kết quả đầu ra (iii) Xác định chi phí, tập hợp giá thành dịch vụ công. Nội dung bài viết này được lấy chủ yếu từ kết quả nghiên cứu đề tài cấp bộ mã: BTC/ĐT/2021-23 - Áp dụng nguyên tắc kế toán quản trị quốc tế vào khu vực công ở Việt Nam, do PGS.TS Ngô Thanh Hoàng chủ biên., Tóm tắt tiếng anh, This study aims to summarize the research results of scientists in the world and in Vietnam on the following topics: Public sector
new public governance model, public financial management, public management accounting, international public management accounting principles, experience in public financial management in some countries compared with similar contents in Vietnam Current South and Vietnam's accounting and finance development strategy to 2030 from which to find out the problems that need to be solved in Vietnam's public management accounting as well as the roadmap for public financial management in Vietnam with three The main solutions include: (i) Developing a public financial management learning plan (ii) Developing an estimate/financial plan based on output results (iii) Determining costs, collecting costs of public services . The content of this article is taken mainly from the research results of the code-level project: BTC/DT/2021-23 - Applying international management accounting principles to the public sector in Vietnam, by Assoc.Prof.PhD.Ngo Thanh Hoang editor.

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