{"id":34285,"date":"2023-12-08T03:55:42","date_gmt":"2023-12-08T03:55:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-hanh-chinh-su-nghiep-la-gi-nhiem-vu.html"},"modified":"2023-12-23T20:56:22","modified_gmt":"2023-12-23T13:56:22","slug":"ke-toan-hanh-chinh-su-nghiep-la-gi-nhiem-vu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-hanh-chinh-su-nghiep-la-gi-nhiem-vu.html","title":{"rendered":"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec? Nhi\u1ec7m v\u1ee5"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: investopedia)<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n\u00a0h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/font><\/h2>\n

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

K\u1ebf to\u00e1n\u00a0h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/b> t\u1ea1m d\u1ecbch sang ti\u1ebfng Anh l\u00e0\u00a0Administrative accounting.<\/b><\/p>\n

\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/span><\/b> l\u00e0 \u0111\u01a1n v\u1ecb do Nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp nh\u1eb1m th\u1ef1c hi\u1ec7n m\u1ed9t nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n nh\u1ea5t \u0111\u1ecbnh hay qu\u1ea3n l\u00ed Nh\u00e0 n\u01b0\u1edbc v\u1ec1 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u00f3.\u00a0<\/p>\n

\u0110\u1eb7c tr\u01b0ng c\u01a1 b\u1ea3n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/span> l\u00e0 \u0111\u01b0\u1ee3c trang tr\u1ea3i c\u00e1c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb \u0111\u01b0\u1ee3c giao b\u1eb1ng ngu\u1ed3n kinh ph\u00ed t\u1eeb ng\u00e2n qu\u0129<\/span> Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1eeb qu\u0129<\/span> c\u00f4ng theo t\u1eebng ngu\u1ed3n kinh ph\u00ed, t\u1eebng n\u1ed9i dung chi ti\u00eau theo chu\u1ea9n m\u1ef1c, \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/span><\/b> l\u00e0 c\u00f4ng vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u \u0111\u1ec3 qu\u1ea3n l\u00ed v\u00e0 ki\u1ec3m so\u00e1t ngu\u1ed3n kinh ph\u00ed, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, quy\u1ebft to\u00e1n kinh ph\u00ed, t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n thu, chi v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc t\u1ea1i \u0111\u01a1n v\u1ecb.\u00a0<\/p>\n

Nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/font><\/h3>\n

\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t ch\u1ee9c n\u0103ng c\u1ee7a m\u00ecnh, k\u1ebf to\u00e1n c\u00f4ng trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ph\u1ea3i l\u00e0m t\u1ed1t c\u00f4ng t\u00e1c c\u00e1c nhi\u1ec7m v\u1ee5 sau \u0111\u00e2y:<\/p>\n

– Thu th\u1eadp, ph\u1ea3n \u00e1nh, x\u1eed l\u00ed v\u00e0 t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u1ec1 ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh s\u1eed\u00a0\u00a0d\u1ee5ng\u00a0c\u00e1c kho\u1ea3n kinh ph\u00ed\u00a0c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n

– Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n thu, chi, t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.\u00a0<\/p>\n

Ki\u1ec3m tra t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh k\u1ec9 lu\u1eadt thu, chi, n\u1ed9p Ng\u00e2n s\u00e1ch, ch\u1ea5p h\u00e0nh k\u1ec9 lu\u1eadt thanh to\u00e1n v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Ki\u1ec3m tra t\u00ecnh h\u00ecnh qu\u1ea3n l\u00ed s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, t\u00e0i s\u1ea3n c\u00f4ng \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n

– Theo d\u00f5i, ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh ph\u00e2n ph\u1ed1i kinh ph\u00ed cho c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p d\u01b0\u1edbi, t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n thu, chi v\u00e0 quy\u1ebft to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi.<\/p>\n

– L\u1eadp, n\u1ed9p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u00fang h\u1ea1n v\u00e0 \u0111\u00fang qui \u0111\u1ecbnh.<\/p>\n

– Cung c\u1ea5p th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n, x\u00e2y d\u1ef1ng c\u00e1c \u0111\u1ecbnh m\u1ee9c chi ti\u00eau. \u0110\u1ed3ng th\u1eddi ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed, v\u1ed1n v\u00e0 c\u00e1c qu\u0129 \u1edf \u0111\u01a1n v\u1ecb.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea1i h\u1ecdc T\u00e0i ch\u00ednh – Ng\u00e2n h\u00e0ng H\u00e0 N\u1ed9i)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 c\u00f4ng vi\u1ec7c t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng th\u00f4ng tin b\u1eb1ng s\u1ed1 li\u1ec7u \u0111\u1ec3 qu\u1ea3n l\u00ed v\u00e0 ki\u1ec3m so\u00e1t ngu\u1ed3n kinh ph\u00ed.\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\/34285"}],"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=34285"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34285\/revisions"}],"predecessor-version":[{"id":67945,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34285\/revisions\/67945"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}