Xây dựng hệ thống kế toán trách nhiệm để phục vụ chức năng của nhà quản trị trong trường đại học công lập

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Tác giả: Thị Thu Trang Ngô

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Kế toán và Kiểm toán 2022

Mô tả vật lý: 169-17, 178

Bộ sưu tập: Metadata

ID: 409049

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Trên thế giới, tự chủ đại học là yếu tố cơ bản trong quản trị đại học. Tự chủ sẽ tạo động lực để các trường đại học công lập (ĐHCL) đổi mới, nhằm đạt hiệu quả cao hơn trong hoạt động của mình. Đồng thời, cũng làm tăng tính cạnh tranh giữa các cơ sở giáo dục đại học, tạo điều kiện để đa dạng hóa các hoạt động giáo dục. Trong đó, tự chủ tài chính là một trong những cơ chế tự chủ của các trường ĐHCL, được hiểu là cơ chế theo đó các trường ĐHCL được trao quyền tự quyết định, tự chịu trách nhiệm về các khoản thu, khoản chi của đơn vị mình trong khuôn khổ mà pháp luật quy định. Lúc này các trường ĐHCL sẽ phải thực hiện một bộ máy quản trị, làm sao có thể kiểm soát và đánh giá tài chính tại đơn vị mình một cách hiệu quả nhất. Bộ máy quản trị sẽ phải thực hiện từ cấp thấp đến cấp cao, mỗi nhà quản trị (NQT) trong bộ phận sẽ phải làm tốt các chức năng quản trị của mình. Hệ thống kế toán trách nhiệm (KTTN) là một công cụ hữu hiệu, nhằm phục vụ tốt nhất cho các chức năng của NQT tại các bộ phận trong nhà trường. Vì vậy, bài viết này sẽ thực hiện việc nghiên cứu xây dựng hệ thống KTTN, để phục vụ các chức năng của NQT trong các trường ĐHCL. , Tóm tắt tiếng anh, Around the world, university autonomy is a fundamental element in university governance. Autonomy will create a driving force for quality universities to innovate in order to achieve greater efficiency in their operations, and at the same time increase competition among higher education institutions, creating conditions for diversifying activities. educational action. In which, financial autonomy is one of the autonomy mechanisms of quality universities, which is understood as the mechanism whereby quality universities are empowered to decide and be responsible for their own revenues and expenditures. within the framework provided for by law. At this time, quality universities will have to implement an administrative apparatus to control and evaluate the finances of their units in the most effective way. The management apparatus will have to perform from low to high level
Each manager in the department will have to do well in his administrative functions. The responsibility accounting system is an effective tool to best serve the functions of administrators in all departments in the school. Therefore, this article will conduct research on building a private accounting system to serve the functions of administrators in self-financed quality universities.

1. Đọc trực tuyến

1. Đọc trực tuyến

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