{"id":34163,"date":"2023-12-08T03:50:35","date_gmt":"2023-12-08T03:50:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-kho-bac-nha-nuoc-state-treasury-accounting-la-gi-nhiem-vu.html"},"modified":"2023-12-23T20:55:57","modified_gmt":"2023-12-23T13:55:57","slug":"ke-toan-kho-bac-nha-nuoc-state-treasury-accounting-la-gi-nhiem-vu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-kho-bac-nha-nuoc-state-treasury-accounting-la-gi-nhiem-vu.html","title":{"rendered":"K\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (State Treasury Accounting) l\u00e0 g\u00ec? Nhi\u1ec7m v\u1ee5"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: intuitiveaccountant)<\/p>\n<\/figcaption><\/figure>\n

K\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

K\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc <\/b>t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0 State Treasury Accounting.<\/b><\/p>\n

K\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

K\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00ed quan tr\u1ecdng gi\u00fap ch\u00ednh quy\u1ec1n ki\u1ec3m tra ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh thu, chi v\u00e0 t\u1ed3n qu\u0129 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, ti\u1ec1n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc giao cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00ed;\u00a0<\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng c\u1ee5 \u0111\u1ec3 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m tra ki\u1ec3m so\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c qu\u1ea3n l\u00ed qu\u0129 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, c\u00e1c lo\u1ea1i v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00e1ch h\u00e0ng.<\/p>\n

Nhi\u1ec7m v\u1ee5<\/font><\/h3>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng c\u1ee7a m\u00ecnh, k\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 nhi\u1ec7m v\u1ee5:<\/p>\n

– Ghi ch\u00e9p, t\u00ednh to\u00e1n, ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, li\u00ean t\u1ee5c t\u00ecnh h\u00ecnh thu, chi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p, c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00ed, c\u00e1c lo\u1ea1i v\u1ed1n c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Ki\u1ec3m so\u00e1t vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00ed t\u00e0i ch\u00ednh, ch\u1ebf \u0111\u1ed9 thanh to\u00e1n v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 qui \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc li\u00ean quan thu, chi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu, chi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc g\u1eedi c\u00e1c c\u01a1 quan li\u00ean quan theo qui \u0111\u1ecbnh.\u00a0<\/p>\n

Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft v\u1ec1 t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc cho c\u01a1 quan T\u00e0i ch\u00ednh, Thu\u1ebf, H\u1ea3i quan, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u00ean ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00ed, \u0111i\u1ec1u h\u00e0nh v\u00e0 quy\u1ebft to\u00e1n Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 c\u1ee7a h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00ed v\u00e0 k\u1ebf to\u00e1n\u00a0Kho b\u1ea1c\u00a0Nh\u00e0 n\u01b0\u1edbc, Th.S Nguy\u1ec5n Kim Tuy\u1ebfn, Th.S L\u00ea Quang C\u01b0\u1eddng, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh, NXB Th\u1ed1ng k\u00ea, 2006)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (ti\u1ebfng Anh: State Treasury Accounting) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ea5u th\u00e0nh c\u1ee7a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34163"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34163"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34163\/revisions"}],"predecessor-version":[{"id":67879,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34163\/revisions\/67879"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}