Nghiên cứu các yếu tố ảnh hưởng đến tổ chức công tác kế toán tại các đơn vị sự nghiệp trực thuộc Sở Văn hóa và Thể thao Thành phố Hồ Chí Minh

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Tác giả: Quyết Thắng Nguyễn, Thị Trúc Anh Trần

Ngôn ngữ: vie

Ký hiệu phân loại: 727.70103 *Art museum and gallery buildings

Thông tin xuất bản: Tạp chí Công thương, 2018

Mô tả vật lý: 398-403

Bộ sưu tập: Metadata

ID: 491197

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Chủ đề

Organization of accounting work is one of the important factors contributing to the effective management of financial resources at non-business units under the Department of Culture and Sports of Ho Chi Minh City. However, in Ho Chi Minh City in particular and in the country in general, the organization of accounting work at the non-business units under the Department of Culture and Sports of Ho Chi Minh City is still limited. By descriptive statistical methods, comparative statistics, Cronbach's Alpha reliability evaluation, discovery factor analysis (EFA), regression analysis were used
This study aims to identify the factors affecting the organization of accounting work, from which to make recommendations to improve this work at the Department of Culture and Sports of Ho Chi Minh City. The research results show that the organization of accounting work at the Department of Culture and Sports of Ho Chi Minh City is influenced by 6 factors, including: Mechanism, policies, human resources and control system. internally, organize the accounting apparatus, the subjects to use the accounting information, the material foundations. Based on the research results, the author proposes a number of recommendations for accounting organization at the Department of Culture and Sports of Ho Chi Minh City to be more and more complete.Tổ chức công tác kế toán là một trong những yếu tố quan trọng góp phần quản lý có hiệu quả các nguồn tài chính tại các đơn vị sự nghiệp trực thuộc sở Văn hóa và Thể thao thành phố Hồ Chí Minh. Tuy nhiên, tại địa bàn thành phố Hồ Chí Minh nói riêng và cả nước nói chung, tổ chức công tác kê toán tại các đơn vị sự nghiệp trực thuộc sở Văn hóa và Thể thao thành phố Hồ Chí Minh vẫn còn nhiều hạn chế. Bằng phương pháp thống kê mô tả, thống kê so sánh, đánh giá độ tin cậy Cronbach's Alpha, kỹ thuật phân tích nhân tố khám phá (EFA), phân tích hồi quy đã được sử dụng
Nghiên cứu này nhằm mục đích xác định các yếu tố tác động đến tổ chức công tác kế toán, để từ đó đưa ra những đề xuất nhằm nâng cao công tác này tại sở Văn hóa và Thể thao thành phố Hồ Chí Minh. Kết quả nghiên cứu chỉ ra rằng, tổ chức công tác kế toán tại sở Văn hóa và Thể thao thành phố Hồ Chí Minh chịu ảnh hưởng bởi 6 yếu tố, bao gồm: Cơ chế chính sách, nguồn nhân lực, hệ thống kiểm soát nội bộ, tổ chức bộ máy kế toán, đối tượng sử dụng thông tin kế toán, cơ sở vật chất. Trên cơ sở kết quả nghiên cứu, tác giả đề xuất một số kiến nghị cho tổ chức công tác kế toán tại Sở Văn hóa và Thể thao thành phố Hồ Chí Minh ngày càng hoàn thiện hơn.

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