Hệ thống thông tin kế toán trong đơn vị sự nghiệp công lập - Nghiên cứu điển hình tại các trường đại học công lập=Accounting information system in public-business units

Hệ thống thông tin kế toán trong đơn vị sự nghiệp công lập - Nghiên cứu điển hình tại các trường đại học công lập=Accounting information system in public-business units - A case studies of public universities

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Tác giả: Thị Thu Trang Ngô

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.414-420

Bộ sưu tập: Metadata

ID: 474956

Thêm vào giỏ

Đặc trưng cơ bản của đơn vị sự nghiệp công lập (SNCL) là đơn vị được Nhà nước trang trải các chi phí cho hoạt động và thực hiện các nhiệm vụ chính trị được giao bằng nguồn kinh phí từ ngân sách nhà nước hoặc quỹ công theo nguyên tắc không bồi hoàn trực tiếp. Các đơn vị SNCL phải quản lý chi tiêu đúng mục đích, đúng dự toán được phê duyệt theo từng nguồn kinh phí, từng nội dung chi tiêu theo tiêu chuẩn, định mức. Để quản lý tài chính, các đơn vị SNCL sử dụng nhiều phương pháp cũng như nhiều công cụ quản lý khác nhau, một trong số đó phải kể đến là hệ thống thông tin kế toán. Thông qua phương pháp điều tra, phỏng vấn chuyên sâu với các đối tượng là kế toán, phụ trách kế toán tại các đơn vị SNCL là các trường đại học công lập ở Việt Nam, bài nghiên cứu này nhằm đánh giá thực trạng hệ thống thông tin kế toán tại các đơn vị đó, qua đó đề xuất các giải pháp hoàn hệ thống thông tin kế toán phù hợp với xu hướng tự chủ ở Việt Nam trong bối cảnh hiện nay.The basic characteristic of a public business unit is that it is covered by the state for the expenses of the operation and performance of assigned political tasks with funds from the state budget or public funds on the principle of no direct reimbursement. Public business units must use expenditures properly in accordance with approved estimates, funding sources, and standards and norms. To manage finance, public business units use many methods and different management tools, including the accounting information system. Through in-depth investigation and interviews with accountants and managers at all levels of autonomous public universities (which are considered public non-business units) in Vietnam, this study assessed the current accounting information systems of those units. Based on the study’s findings, some solutions were proposed to complete the accounting information system in line with the trend of financial autonomy in Vietnamese public universities in the current context.

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