luận văn quản trị kinh doanh thu - chi ngân sách tại ubnd phường 5, tp trà vinh

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TRUONG DAI HQC TRA VINH
KHOA
KI\H TI]^LIJAT
VA \COAI
NGi
BO MON KINH TE
x> -E -
<s*-
BAo cAo
rHrjt rlP ror NGHIDP
DE TAI:
THU-CHI NGAN SACH
TAIUBND PIII.IONG 5
ciins
vi6n Iu6ns diu: NGUYiN THI PHIJC
SnrI vian th!c
lien: LE THI HUYDN LINIt
Ltp: TH08HKTA
Khoi:2008
-
2010
TrJ
Vinh
rh;n!
(
nJm l0l0
Di'ri. rhu-chi nsrnq.hDr
UBNDphudns5
MO DAU
o0o '

Cnne v{tis!
phiir
rian cda non
kinb td vier Nmr tbi ndn Tni
chinh
eu6c
gia
vi€r
Nlr
cing dang tler tlri
s
ddi noi ni6l cnch totr didn vo
co cbi
quin
Ii kinh t6.
l rcne cd cht
quin
Ii ki,rhr€ndi. Tiichinh
li t6ns bon c6c m6i
qua.
hq kinb ta,
li rOng
cdc nii dung vi
siii
phdp
tdi
chinh ridn tc.'rdi cl,inh vu!
khai th{c ngudn luc,
thuc ddy ll.s rrdons kinh t6 vua
ting cuors

quAn
Ii !A
$ d\rng c6 hi€n
quA
moi neudn
luc. r.r ng.rer. u" d;r nuo
do,r Jore l a'. f i
rh
ph.i
d' o!
q
n li b;e Phdp
luel.
bilg c6rg cu ri
bien
phip.
siri
phdr
cd hiou |!c lrcngn6tklrijn
kh6
phiip
li 6 drs.
ldnh
m?nh. Xn,
pluong,
d]i
lrdn li n6l oepchinh
quyon
co so l.ong bO mdy Nha
rudc

l,hdp
qtrydn
cna nudc
ta. Hoar ddns Tai chinn
cla
phudns
vd boar d6ne
Tdi chinh dp cd
so trong hn
lhdng Tii chinh
Qu6cgia.
TIl]i
qu!
rldi
gian
di thvc td r.i
phKmg
5 cn dA nhaD lbAy duoc tam
quan
tqng
currga,'.,:oun.
lrongJofd,h
orn k(
ro,rn
t; b6
pU1
ciu
.nanh
quhn
Ion8 cua ha

quAn
li kinhd, Tai chinh.
Cd laird rich cuc tong
quin
li, iriau hAnh liL kian
sodr
boat d6ngTii.hinh,
He fi6ne k€ toAn Nhd nudc
ln6ng nging dmc
hoin thi€n vn
pbdt
hiin.
g6p
rhin
tich cvc r,ng cuilre vd
iane cao cb6r ludrg
qudn
li
'l
ii cbinh
Qu6c
sia.
Qua
ri,nhiiu
v;cna d,i ki toi.
ngin sicb !n Tii chi'i
phudrg
ed.ia rtroc tlac
"di
lh(m ||nh ngh in

ra.c
roan. h nE]in.a"l
t'ubng.
Dr] la ct'i d6 ka
rorn
ngan rJh
vnTniclinb riit
hnu ich cho
pbuorg,
n6
da
g6p
ni6t
phin
khong
nhd vio c6ng r6c
qunn
li TiLi
drinh n6icbunsrn cdns
tic
quiin
li Tdi chinh
ngao s,ich c,ta cbi
quran
cdp Xa.
phdmg,
rhi tdn idido,tg.
\. Llr
<rf d; rhu(
hi;n b.u odo c;a |

4.
vii
rJ hi;u br;r con
chva nhku,li am
clo c n
p
o nhr;u lh6
(hn'rong
vi(
rhuc rn Uo,
io. MonE ring.e nui duqc
"\t
d6.e
g6p
da en c6 rla nodn
thi.h 16r bni bno .60
ni),.
Xin chnr rhrnh
crm ml
'
LOIC;MOX
o0o
Dau tien em xia
chan thanh en d rt€n Be
ci6m HiCu Trodig ctng
qni
&iy
c6,
giAng
vicn cna

hring D?i Hqc Tra vinh
-
Khoa Kinh 16, LuAi & Ngoii nsn
dd
g!
1i.ti hr6ng din
va truyan dnt cho em nhnne
ki6n thtc vnng vdng trong
su6t
qu6
r.lnl
D& biCt em xin cAn
@
ei6o
vien hudng ddn
C0 Ngrya! Thi Ph'rc da chi
ddn
m itng
budc wql
qua
nl tng kl6 khtn.
wjls nic t ong
qud
tiinh
thirc hietr bdi bao
c6o t6r nghiep- C6 dt truyan
det cho em ilnng kinl
neliim
qut
b6u, nlleng ti6n

thr6c
s6u
enssiipemhid!
rd hdc6nsrdcki
ro.in trong fi( ra.
En xin cha.
thanh
ea,i
ltd cAn d san
sic ddn lodn ft6 c6c dh chi, c6
chn
d do vi en fi\rc
6p
da hdr ldng
gitp
dd rn bo diau
kien t61 nt6l cho en aons
su6t
qu6
t inh thrrc tep
t4i I-MND
phudng
5 da hoio
$anh t6t bai bao c{o thtrc
6p
dt nehicp
Xin chAn thAdr cem
on!
TP,TrnVinh,ngiy
15 $6nA 6 nim2010

Da dii Thu
Chi
ngtn
sdch
qj
UBND
phudng
5
SVTH: l-C Thj Huy€n Linn
Da lai Thu chi ng6n s,ich bi UBND phudng
5
Dl
rri:
Thu
-
chin8tn sa(h
eiuBND
phL,tng 5
MVC LVC
Tmg
clrdg r: cd so Li LUAN Tllu
-
cHr NGiN SACH PErtttNG .,
I
t.l. PHtloNG PF,{P
LUAN r
L L L KIdi niQm
I
1.1.2. NhiEn v{t cna t6 ban ngAn sich !ntdichiih
phuamg

1
1 l.3. Phddg
ph6p
k6 loed l
1.1.4. Yeu ciu
quyan
hm k6 tonn nsen snch vn Inichini
phu|Ds 2
1 l4. 1 Ycu ciu 2
L L4.2.
Quyan
han 2
.l.l.5.Ki:totnngansrchphrdng , 2
Ll.5.l. Ngu6n thu cu ngan s,tch
phuamg ' ' 2
L1.6. K; to6n chr nedn sdch
phvlng
4
l
L6. L Nsuar chi ngan s6ch
phudne
4
1.2.
pHuoNc pHip
NGETtN C(tJ , , , , , , , , 6
L2. L Phuog
phdp
chan vnng nghien cn! 6
1 .2.2. Phuog
phtp

thu drep s6 [eu ,., ,,,, 6
1.2-3.Phuqngphd!pltenrichsitlieu . 6
Cbufig 2: CTdT TETEU TdNG
QUiT
v]d UBND PHUdNG 5
'
THil\'E PEO
TRA
yINII , , ,
7
2.r. TONG
QUAN
Vi UBND PEddNG s , ?
2.1
.1.
vi iri
.l!a
Ii
cna
Phuams
5
7
,2.l.,2.VturdulicuaKsdlBNDPhung) , , ,., ,.,,,,, ,,., ,,.,,,7
2.1.3. Tluan
bi
vn kh6 khir
8
2.2.
co c.{u TO cH{tc
vA

BQ M,iy
eu,iN
LV niNH cniNrr 8
2.2.1.
Quy
chd ho?t done cna c6c
phdne
ban 8
2-2.1.l. Ban l6ni dao ,.,.,,.,,,,., ,.,,., , , , , ,9
2.2.1.2. Ch'tc narg, rhien
vu
cua ba Fnh .lao I
2.2.1.3. Cblo nnng, nlierir vn cn. b0 ndy tiicbinh ,.,.,,,,.,,,,.,,.,,.,,., ,,.,,.,l0
Diirli:Thu Chi ngins{chtsl UBNDphudng5
Eis
Thu
-
ChL nCrn {ch
is u BND
phutmA
t
Da di: Thu
-
chi
ng6n 3dch !e' UBND
phudns
t
l,6p: THo3HKTA
DANH MUC CAC
BANG, SO DO, HiNH.

Bsg 1.l: Bie!
tai thu tian
phi,
rc
phi
Bdng 1.2: Phi6u thu
Bdng 1.3: Sd ddn
gdiKho
bnc
Btug 14: S0NhAJkt
ihu chi
qut
tien nal
BAng 1.5i NhAt k,
-
56 @i
Bane
1.6: Phi6u .hi
Btue l.Trs6chingansdch
BAng 1.8: BAng ke cli ngan s6ch rhsg
012010
Bane 1.9: Bdng
quyet
to6n thu ngen sdch
Sd d6 l.l : M6 hinh b0
mdy hinh chi.h cia UBND
phunne
5
so dd 1.2: M6 hinh
ehi

s6
k6 torn 0ro hinh ihfc NhAt ki s6 c6i
so
dd I i: M6 llih hC 1h6ne sd sach
ke to6' r4i
phudng
D3 di: Thu
-
chi ng6! sdch
r?i UBND
phudng
5
Ldp: THo3HKTA
Ki
H4U C,(C CVM Ti'
VDT TAT
UBND: 0ybd
enden
Bttx-tll,,, ,,,,., , ,,,,Bao
hian
xeh6i.
BSYT: Bdohi€n
Y t6.
TK: Tai
klodn.
'
CB: Cinb0
.
UB:.,, ,,,, ,.,,.,,,, Ilybe,
BCH: Banch4!

hdnh.
LL
DQTV:
L!tc luqng dan
quan
qr
vC.
BVDP: Bdo
vC den
ph6.
QD:
Quydruint'.
PC: ,,.,,,,, ,, Ph!cdp,
-
CA:
,,,,,,, ,,,,, ,,, , -C6ng
Ar.
TTDT: Tr6ttud6
tlti.
KB: KIo
bqc.
CVHD:
Nguytn nri Ph0c
SVTH:
l, Thi HuyCn Linn
Oib,
Tlu Lh Dlin slthrfl UBNDphuG!5
chuons
l : co sO
Li LUAN THU

-
cHI
NGAN sAcH
PHltdNG
I.1. PHTIONG PHAP
LUAN
l.l.l.
K[ii nien:
Ka lodn ngen
sich !i lii chinh
phuor8
liL vi€c fitr thap. xn li,
kian ta,
giim
srr
phin
rich vd cuns
.ip th6ng tin va todn bO
hoat ding Kinh ta
_
tdi
chinb cta
phrdg g6n:
ho!1done thu, chi
nglin sich va ho.l diDe
1ai clinh khdc cr:a
phuine
rheo Luil Kd rotin. Nghi dinh 128/2004.ND'CP
ng,y 3115/2005 cna
chinh

phn qui
dinh chi liat
vd huddg din thi hinh mot s6.liau
cna Luil Ke bdn lrong
linh vuc kC
roiin nha nud' d,
\;n
brn
phrp
l!.:r ki roiin
h'i,, u1\
\
i Che do lt rodn
1dJ
1.1.2. Nl,iCn,
v'r cn! k6 torn ngin sich
vn ti|i chinh
ptrdrtrg:
-
lhu thap, xt li,
kiin rrd,
Siin
sd cnc khoin
thu. chi ngan s6ch, c6c
qui
c6ng chuyen dnng. cdc khodn
thu d6ng
gbp
cia dd!. cdc
hoztl d6ng sq nghi€P.

tinh
hinh
quin
It vi sri duns tdi
sin do
ph(amg qudn
li
vn cnc hoat dong ldi chi'fi
kb6c
'
Thqchien kian td,
kiam sodl tinhhidr chAp
hinh dv toiin thu. chingad
siich
phuaing,
c6c
qui
dinh va deu cluan, .linh
nLici dnh hinh
qudn
li, sri dung c'ic
qui
c6ng chuyen duns.
cnc l(lDin lhu d6ne
sop
cna
dini linh hiDh sn
dung kinl
phi
cna

cic b6
phin
rruc thuoc
va
cnc
hoar d6ng tdi chinh khiic
cir
phuimg
-
PhAn rich rinhhinh thqo
hiCndtrtoiinlhu. chinsan
sach, tinlt hinh
qudn
It va
,n dnn8 rdi vn \ia
phud8.
r,nh hinh st
duns."c
qu)
c6rrs rhu)en
dinS: cuns cin
dr6ng
1in s6 lieu Oi liOu ka loin
thrn nuu. da xuiit
ldi UBND, HOi dans
.hin dar
phrong
c6c
siii
phip

nhim thic diy sq
ph.tr
tian kinh ta. chinh
lri, xa hoi 1dn
did
-
Lip bio cdo tai chinh
rd bio cio
quyat
lo6n
ngin sich d; irinh
d HOi dine
1.1.3. Phuong
pheD
k6 to:in:
-
re,oin I
B;n
sdch
\r r"i ,11
p\uo.8
rh;i
rhuc hien
phuos
rl-;p
-\;
tojn
kip .
DC $i: Thu
-

Chi
qrn
stch tei UBND
phuhg
5 tdp: THoSHXTA
-
Phtrdg
ph6p
'tA
to6n k€p' sn dung cdc Ai khoan dA n?cb rodn ttmg hoet
dong tirh 6 tni chhh nldm dan bAo su can d6i
gi0a
thu vn chi,
gi0a
kinh
phi
duqc
cdp vn dnh btnh st dung kinh
ptd,
c.6n d6i
Bifi.
v6n vdi ngudn v6n d mai lhdi di6m.
r.r.4.Y6u ciu
quyan
haD k5 toio
ryen
sfcb vn tii chiob
phulDg:
1.r.4.1.
YGu ciu:

-
DAy dt: Phdn 6nh diy dn thl hinh thu chi ngan s6ch vd cdc hoat dong tdi
chinh khdc c'la
phudne
vdo chmg ti" tni kJtoan Sb kC todn.
-
Kip tha,i: ThOng rir ka todn
phai
{hrqc
phm
6nh kip thlri, b6o c6o dtng hin
khoDg duqc ch6m tr6.
-
Ro rang: Phan 6nh rd rang dA hi€u chlnn x6c kh6ng
gAy
hi6u nlim cho nguti
s'l4us.
.
Ttdng tin kd rodn
ph,,
duqc lip lien tu khi nghifp w
phdr
sinn dan khi
netdop vu kinh ta kat rbic.
-
Vi€c
phan
loai vA sip x€! cdc thong
lin s6 tieu kC lodn ngan s6ch
vd

tdi chhh'
kldc cna
lhtrdng lhAi
fieo trinh tU Dhal diDh c6 hC ft6ng vd d6m bao c6 thd so s6trh
duqc
gita
.dc k, k€ torn
gita
s6
thsc hiCn niD
nay vdi s6 f,{c hien c6c nlln bu&.
1r.4.2.
Quydn
ben:
Duqc qudn
Ii
va
'n dvDg ngudn kini
phichinl
sdch che dO
liir
hanl cUa nla
nrfc vn c6 sv hudng dar cna
phdng
di chinh ve Kho
bac.
U.5. KC todD tlu trg6D s6cn
pbudng:
1.1.5.1. Ngndr thu ctu ngab
snch

ph|rdngl
Theo lDat ngrn
sAch nhi nudc va c6c van ban hvdng dfu thqc hi€n. HOi ddne
nn6n dan cip linh
quydt
dinh
phan
c6p ngudn tru cho Dsan sach cip
phudng
duqc.
hutng trong
lhem
vi ngDdn thu cta dia
phuirng
nhtr
sau:
.:.
Tbu b6 s!ry ftDgen sdcl crp trcr:
'Ihu
b6 sung da can d6i ngan sdch IAL mric chenh l&h
gita
du to6n chi duqc
giao
ve ds toan thu duqc
phan
c"6p. Bd sung can
d6i
ndy duqc xdc diirr dr nlm dAu vA
6n diin d!
3

dgn
5
n{n.
86 sung co nuc li€u nhim h6 tis ns6n s6ch oip dudilhuc hien c6c nhien i,r'
-
Chr?bg
tn k6
tonn ab!
ngan
snch
phrdng.
Chtne tt k€ loin ll)u ngar sdch
phudng
chua
qua
Kho bqcr Bicn lai $u tiln,
bing t6ng hqp bi€n Iai lhu d
,
phiau
ftu, bang ke
gli
thu,
ghi
chi ngan s4ch
phuidg.
Tffe 2
Da di: nru
-
Chi
rSAn srch

4i
t BND
phtdng
t
Ch'jng ti
kd io6n thu ngan sach
phui,ns
da
qua
Kho bac Ci6y nop dCn vdo
ngan sdch
Nhd nu6,c dwc Kho b?c x6c nhan,
gi6y
b{o
c6, sd
p}!,
ho{c bans ke fiu
ngen s6ch
phumg qua
Kho bqc, sd
phu, giiy
dA nghi KID b+c
ghi
thu ket du
ngen
Ch(Dg tt hqch lo6n tho6i
thu ng6n sich
phudng: quydt
dinn boan
rA cna

UBND
phlrdng,
lenh thori
thu ngAn sdch nha nutc.
-
Th! rgAl s6ch
phudmg
ctw
qua
Kho b?c.
K6 todn tlu ng6n sfch
phudng
st
dtng rei khoatr 719. Tni khodn ndy
phrn
dnh
cdc khoar thu ngan s6ch
ph61
sinh tgi
pnuaDg
chua lA thf tuc
ghi
$tu ng6n s{ch.
phutng
da
qua
Kho bec vn viec xn li c6c khodn thu ndy.
-
Pt|rgrg
phnp

k6 torn:
+
Thu cec khodr thu ngan s6ch bing tian m$ cnn cC bi€n
lai thu, IA!
!hi6u
tiu
Ap
qut
den m&
ehil
NqTK lll Tian mqt
C6TK719 Thu ng6n s6ch
phuthg
chm
qua
Kln b?c.
-
Thn bgnr sdch
phudllg
dt
qur
Kho bqc
K6 rodtr ftu ngatr s6ch
phvimg
sn drng tni
khAn 714 &u ngan s6ch
phuamg
da
qua
kho ba-o.

Tni khodn nny
lhan
enh bnn bO s6 lhu ngan s6ch
phutng de duqc
phan
drlt
qua
Klo b?c Nha Nudc .
-
Ptuo,Ig
phnp
k6 totul
+
cin d vao
giAy
n6p en
vAo nsan s6ch nhn flrdc di duqc Kho bsc
x6c
nl8n,
phen
6nh s(i thn ngar s6ch da
qua
Kho b9c,
ghi:
NqTK
719:
Thu nBm sdch xi chua
qua
Kho bac
C6 TK 714

Thu ngan s6ch xa da
qua
kho b{c.
+
D6i vdi nhlng khodn thu ngan s6ch bins tiln
mit, sau khi thu duqc nop
thing tian mit vno Kho bsc
(kl$ns qua
nlAp
quy phudng),
dqa vao bens
t6ns hqp
bi€n lai thu tiin vdo ngan s6ch birg tiaD nil, cin cit
vdo
gily
nop tian vao ngtu s6ch
d6 duqo
Kno
bac
x6c nhAn,
ghi:
NqTK ll2r Tidn
8di
Kno bac (l t2. I Liin ngu sf ch tai Kho
bacr
C6 TK 714: thu ngen s6ch
de
qua
Kln bac.
Ngoai .a K6 iodn cdn s'i dlng c6c tiLi klodn c6 lien

quan
da
hsch toan thu
ry6n
s6ch
phudng:
Tdi klorn I I I
-
Tian m4 tai khoan ll2.l
-
tidn
eii
ngin snch
phudng
Treg l
Di
bi: Thu
-cbidgan
sich
eiUBNDphubg5
rai Xlo lac. taikhodn 819
-
cbi ngan sdch
phulng
chua
qua
Kho bac, taikhoAt
814
'
chi ngar snch

phuting de
qM
Kho b?c.
l. Pbddg
phdp
ke todD thu ogen sich
pbub&
-
Kd to6n chi $6t:
K6 brn chi ti,i lhu ngan s6ch
phudng
st dlng cdc s6 k6 to6n
chi ti6t chi
yiu.
sau:
sd thu ngan s6ch
phuhs,
s6 dng
hqp thu nga! s6ch
phudn&
s6
tho ddi lidh
thanl to6n bien lai
vA
tian da OD.
+
S0lhu ngan sfch
phudnC:
56 niy dnng fteo
d6i c6c khodn thu ngdn s6cb

ph!'!ng
lMt
sitrh trong nAtn
+
56 t6ng
hs! thu ngan s6ch
thudre.
S6 ndy dnng
I6ng hqp cdc s6 lieu tt s6 thu og6n srch
phulng
thdnh c6c chl
licu b6o c6o 16ng
hqp thn ng6n sdch, lan cdn
qi
da lcn b6o c6o
l6ng hqp lho ngan
+
s6 theo d6i
l5nh, thanh todn bicn lai viL tian da thu;
s6 ndy dus da theo doi
vi€c
cdp
ph{! quy6t
hdn bicn lai
gita
kd to6n
phudng'
vdi cdn bO di thu vn vdi co
quan quen
It bi€n

lai nhin
qudn
li chfi che
viec nlan, st
dug biCn lai vA s6
ti€n de thu nop.
-
Ka todn t6ne hqp:
Cdc khoan thu ngin s6ch
phultng
bing tien, sn dung bi€n
lai tAi chhh
Cdc kho6n rhu
phan
chia
lheo d le
gita
c6c clip ng6n s6ch.
Thu b6 sung tn ngAn snch cap tren.
Thu ngan s{ch
phudne
bihs
n8ay cons lao dong do nh6n dan
d6ns
s6p
da xey
dvns c6c c6ns trlnh thuoc k6t cAu hq llns.
1.1.6. Kdtodrcbi Dgin sScb
pldng:
r.L6.r, Ngu6[ chi

rytu
sdch
pludis:
TlEo luot ngAn sdch NhA
nu6'c viL cric van ban hudng dAn tnqc
bien, HOi ddns
nhan
d6n clp dnh
quy6t
dinh
phan
eip nhiem
qr
chi cho nsatr sdch
phudns
8dn:
n
Chi thudms xuy€o:
-
Chi
ho4t dong
qia
cd
qun
Nhd nudc d
phudng
+
TiCn lusng, icn
cone cho cdn b0 cip
phudns.

+
Sinh
hoar
phi
dei biau hoi ddng Dhdn
dan.
+
c6ng tic
phi.
CvHD:Nguygn ThiPhn! Trang
4 SVTH:
Le ThiHuytn Linh
+
chi vi hoal d6n8 vln
phone:
dien thip si:ng, rudc sinh
hoal vnn
phdng
+
chimua sin snr chnn lhuong xuyen lru so.phudetien ldm vi€c.
+chikh.lc
rheo ch6 d6
quy
dinh.
-
Kinh
phi
ion don8 cna.x. Lo
(nu.
!|rnh .ri xa hoi d

rluog
rMtl
I an
r;
quOc.
Dodn Thanh Nien Cing sdn H6 Chi Minh,
Hoi lien hiep
phu
nt, ) sau khi
du.c rru ciic lho;n rhu rhco
diiu
li
rd,
ii(
lh \, ll'dc
!#u.nr.
'
D6ns
edp
BHXH, BHYT cho c6r bO, cd'rc chtc
vd
c6c d6i
ttdng khdc theo
quydinh.
Chi cho cdng 6c din
quan
ft vC, fit rlr o toin xa hOi.
(
oirhv! hEn
\i(

Jing[i rgli.,'uq -o u
rhuoc
nh "m
ru
chi(!a
l,huone
fico
quy
dinh cna
!h.ip
lual.
+
Chi tuyen tuyen, t6 ch!'c
phong
tdo bio ve an
ninh,1r6t td an lodn lrCn dia
-
(
hi.ho LUng rrr \i h,ri: |,, .jr!\oJrnbuphumenghi\i.".rheochido
qu',1i11
(1.o,;
l;,,^ rip
JrlA,t,5u,A,
b ,pluunglghi\iec
rx,rd(ipthd:
\'<.
r".1 in cl',. c'n
bo
phronE
f8'i \i

lu
igiJ
0
01
looS lrd
\;.1u
Jo BllXl I
chi. chilharn hdigiadinh chinhs6ch, chicLtu 16xdh6i.
'Chisu
nghitp ddo l.o:h6lrd1i€n mu lii [eu cho cin bO di hac.
-
Chi sr ngiiep
giao
dtrc: chi hi rro cho ltudng t6 chtc r6ng k6t nin, khen.
thu,ng lang
qud
cho ciic cm nghdo liau hac
-
Cli.d rgl ier
)
'e:
Vrr rMr,\,;
b,
rh.n
\
n kl.;m LltJ b,hh c,l- ram
)
r,:.
-
Chisiia cliia cii

qo
cong rrinh
phic
lqi do
phuoDg
quan
li nh'r: Trddng hoc,
rran
y
ri:, dudng dal
giao
th6ng n6og rh6n.
-
Chi hd trd khuyan kbiclt
phil
den cic str nghiep kinh lC nhu: kluy€n n6ng.
khurin ngu tlco cho d0
quy
dinh.
Cnn cn vio cha d0 chi teu ll6i diing nhin din clp tinh
quy
dinh ctr tho mric
-
Phrdng
phip
k6lonnl
Nhtne kho,in chi v€ ticn luong,
phu
clip c6 trong du todn duoc duyei k}i
phudng

xuat
qui
lhanh todn duqc hnch todn thing vdo chingan siich ald
qua
kho bqc.
DAdi,lhu Cl,i nsan sich rai UBND
phudng
5
TrJnA
t
Da tdi: Th!
-
chi ngan
stch t?i UBND
phudrg 5
tdp:
THo3HKTA
+
Khi
phudng
hp
LCnh chi
rnt fitn nfi vC
lhudng
dC chi tri
tiln lwng rd
phu
cip, cnn
ct vao b6o nq
cna Kb b?c IAP

phidtr
thu nI6!
qut,
ghi:
'
NqTK lll: Tian
nll
C6
TK I l2: Tian
gtn
(lb
b?c
(l
12 1 Tien
n86n sach
Phudng
l9i Kho bec)
.
+
Khi
xudi
qut
ra chi trd lvons; sinh
hoet
phi
va
phq
cip, cin cf vdo
phidu
chi.

d'i:
NqTKEl4:
Chi tr8atr sdch
phudng
de
qua
Kho bec
C6TK1l1:
Ti6n mlt.
+
Khi xDrt
qut
fian mat chi
l4rc dap nl0ng khodn
chi ngAn ,6ch thudng
xuyen,
cdn crt vdo
phiau
chi,
eni:
NqTK 819 Chi
ngAn sdch
phutng
chua
qua
Klto b?c
C6 TK ll1
Tien mdt
r.2. PI JONG PHTIP NGHIEN
CT'U

1.2J.
Ph|mg
ph6p
.LaD vnng
.ghietr cnu:
ving nghicn ctu lam b6o c6o t6t
ngbiep la fiu
-
chi ngan s6ch
phudng
5.
1.2.2. PhudDg
phip
tbu
tblp s6 lilu.
I
s6
tieo ao k6 toa. cna UBI{D
phu}ns
5 cung clp.
Lry s6 lieu ihu chi
cta thdry
'
01,2010 lai UBND
lhutmg
5.
1.2.3. P[@ng
ph{p phen
dch s0liiu:
j sri dlng

phucng phip
r6ng hqp sii lieu
kd toan do cs
quan
lhuc t6P cung cdp
vA
phu@g phdp phan
tich
vdn bd.
Trang 6
svTH: L6 Thi Huyb
Linh
DC $i: Thu
-
chi nrln sloh tai UBND
pnudls
5
ChuoIg 2: GIdI THIDU TONG
QUriT
Vi IJtsND PHI'dNG 5
_,
TE,iNH PH6 TR,i. vI\rI.
2.T. TdNG
QUAN
!T
UBND PHUdNG 5
2.1.r. vi tri illa li cnr Pbulng s:
Phudng 5 ln
phuimg
thu6c

n6i
O
Thiuh
ph6
Tra vinn, tfuqc htnl thAnh tu su
nedy 30/04/1975 ngdy hodd toatr thing nhdt dit nudc l[c nay thuoc tlnh Ctu
Long
sau Dn chia tdch tlnh 1992 vAn
git
nguyen h Phuing 5 nhmg lhuoc Thdlh
ph6
Trn
*
Yd Yi .{ dia li:
-
Phla D6ng
gi6p
,p ChAng Vat
-
HdaTlndn Chau ftAni.
+
Phia T6y
gi6p
Phuhg 9
-
thdnh
ph6
Trd vinh
+
Phia Nm

gi6p
Phudtrg 6, Phuang 3 vn Phudng 4
-
Thioh
ph6
T.d Vinll
+
Phla Bic
giap
s6ng C6 Chuyen
qm'ftAnh
Ph6 Bin Tre.
Phudng co chicu ddi niJ)] ci! s6ng Long Blnh le ctu
ngo m vno tnhg ten
Thanl
ph6,
finI lly cia hai huyen ciu Ngans
-
Duycn Hai va mot
phin
cia huytu
Ch;u ftann. dien rich ddr tu .hidn 22?.48 hr
(trcn8
dd: dar
phi
ndng nghiip 85.90
ha;
ddt
n6ng nelie!
141,52

ha).
Dia b,n d(qc chia
thdnh 4 kl6n! 22 t6 dan
!h6,
c6
Lt04
h0 v6i 6.367 nhan khdu
(3.396
ntr); dan lQc
(r)ner
588
nl6n kldu chi6n
9,23% da! si datr
4c
Hoa 4?9 nh6n kliu chiam 7,52% dan sii: tin di, c.5c 16n
si{o.
cnrem
/r'4
ftn
so
ro.n
pnuoe.
Ttinh dO dan tri khong dbns diau, di,i siins nhan dan cnn
y6u
bing nghl sen
x#t ti6u thn cons nshiCp, mua bdn nld viL san xuit n6ng nghiep. Trinh dO tay ngha
cdn hqn cha, s,i lao dOng chua c6 viec ldm 6n dinh chi€n
krnAns 20%. Tt tC hO
sinu
chiiim knoAng 25%, hO irung bhn kh6 71,38% vd hO nghao ch:tn 3,62v' da^ s6.

2.1.2. Vi tr.t dir ly ctu trq sd UBND PhulDg 5:
T4! sd lam viic Ding Uy
-
UBND Phuadg 5 c+! tuyan
quiic
lO 53. C6 t6ng
dien tich xay dvng ld 610,46 m:
,
lrcng d6 dien tich st dlng ch iih ld 472,97 m', diia
fch sn dqng
phq
Id 137.49 m1, duqc xay
drng
vno nim 1987, cdu ttc
ne6i nrd cip 3
s;n:
I trell Du, nhin va
phia
B;c 06 hinh chn'T-',
sdm
8
phdns
ldn viec chinl,0l
hoi tudng dnng d€ hoi h9p
va
0l nha klo.
Ttne 7
Toin
phudgco
l0 crn bO

CNv, tong d6cn 05 cnn b6 Kh6iDang
Doitn lhA
!i 2s c,in
b0
khnichinhqulen
2.1,3. Tho:ln ldi r:i k[6 khin:
'
Thuln lqi:
Phuong duoc su lanh dao trrc ri6p
cna UBND l hdnh
!h6
vdi vicc
ph6t
ftidn
(ilh,a
\i .u
icnh d o.i
ph
rlr
rru rp rong !o1g,x. .lrJrn,lAi,a
.ir wr r ri
r'
ro. Jlu
Ji .nr.,g .x, h u,, .ir, .:.h" nAre
d;,. sop
pnrn
I.d,
ns .oi none
d;n rf dung kl'or lo, ^J
,h,.i \j,

.
'n
\uir dc .n1,g hi h Ju
q
Vin
u, .' i
\i plu, r,
:n k ,I
r,l,r,r.,1d,o 1,r,,r''!ru,,r.Jn-stu.
cho
kidr le trang lr.i
phil
lden
phn
hop vdi
chi truong chinh sadi cir Ddne vd
Nhd
-
Kh6 khiin:
Do b
'dc v:o rhrc
liin N l,
.t,J;r.i.
Dai hoi li,r
rh'r
\,,d DJig
bo
g'l
nhiou kh6 khtin, tinh hinh
ddi song crla nhin din can

s,ip
nhieu
khi khin va
gid
cd
nots6mir hdngven6ng sin, thuc
phli'!
lunn bieidD
gu.
chur nhin long
cdc mO hinh chuyon ddi nans lai hidu
qud
khh 16 rrong
I r'l''I
I
di,l,\i l'!o rn||
o orIJin'
.
r'u,.
ViOc nao vdt k€.II ndi d6ng do nsuoj
din clua c6
i
thric chip hiinh
6r nen
viec ri6n hinh
oan otrqnr.
2,2.COCi.UTO
CHi'C
VA
DO MAY

QUiN
Li HANH
CfliNH
2.2.1.
Quy
chd hor!.l6ng oir cnc
pldns
brn:
-
Nhiem v! cl,ungcnn cic tl,iLnl,
vi6n UBND:
Tichcuc, cltri d6ng lhrn
gia
oic
cons vicc chung cila UBND
phuc'ns,
than
dq
J! J |,n,of
c
r,ac
!iq B\D. c',
g
r.t r
q-).
J,nl
.
r
\d
Ci

rhuoc
nhicn \
!i
quyedh.d
cLl. UBNDj t6 chL?c
dri dllo lhuc hiOn cdc chLi rdong, chinh
sich.
phiip
ILJ,J D;-J
vd
N n',oc. Lii,.
q'.f<r
d.L rn,l',l'.r"':rc rhuc
h'nh
|
;r |'.ir.
ch6ng lang
phii
ring cuong kiin lfu, d(,n
d6c oin bO, cOng chfc hoin rhinh cic
1.,e,n ,:r,ua".',rJ-1, ;, sc.o,nr|'J,
1 I-' ."ru.
i !ri. c-p co
rt'rr
quyOD
ve
cli truong. chinh siich d.ig rltilifi taidjalhuong.
odlii: Thu
-
chl nSrii sich raiUBND phuofg

5
lrrn!
E
DA dLi: Thu
-
Chi nsin sdch rai UBND
phuamg
5
Khdng duqc n6i vn Dm tr6i c6c Neli
quyat
cna
HOi ddng den dar,
Quydt
dinn. chi Lhi aa trBND
phudng va
cac
15!
bdn chi
d?o cta co
qDd
nnAL nu6c cap
trCn. Troamg hqp c6
i
kian ndo khdc v6n
phdi
chi! hdnh nhung duqc
lrlnh
bey
t
kidn

vdiHQidbng nndn ddn
\a
ttBNrD. Chrl tich trBNrD
phvong
2.2.1J. BM ldob .lp:
Be hn]l dao
g6m:
3 ddng chl
chn tich UBND: Phm Truyan ft6ng
Ph6 chn tichr Phen Thdnh Phudc
Ph6 chn tich:Nguydn Vdn Tlanl
2.2.1.2. Clnc nntrg'nbien v+.n. brn ln.b tho:
-Nbien
v!
quya!
h?tr
gini qtry6t
c6ng li€c cni Cbn ticb UBND Phuttrg:
Chi rich UBNDphuame Ia ngvoidnnBd;u LIBND.lanhdeo
\ddiau
hdnh mai
cbng vi& cna
UBND, chiD tdch
nhied
ll)uc hien
nhien vu,
quyen
han cia mi.h rheo.
quy
dinh tqi Diau 127 LuAl td chtc HOi datrs nh6n dan vn Ui ban nhsn dan ngdy 26

thdng 1 I ndm 2003. Dbng fti,i, cnng UBND
phudng
chlu trdch nhiem
6!
th6 vd hoet
dong cna UBND
phuang
rrudc Dnng ui, HOi daing nhan dan
phunng
va UNBD
Tlarh
!h6
Trd vinh.
Chn tich UBND
phudng
trieu
6p.
chn H cdc
phicn
hap cna Hoi nshi lft6c cna
LTBND, khi ving mdr thi ut
quyan
Ph6 Chn dch chl t i thay, ddm bno viCc cha! hinh
phAp
luet, cAc vln
bdn
cna
cs
quan
nhd nuOc

cip lren, NShi
qny&
ctu Dang ut va
HOi dang nh6n dan
phuimg.
Td ch'tc thuc hien c6c chumg t t.h, ke ho&h c6ng tdc;
ph6n
c6ng trhien
q!,
d6n d6c, kiam ta crc thlnh viCn
UBND
vn cen
bO,
c6ng chrtc thuoc UBND
phutmg
trcdg
viec
ll)\rc
hien
nhi€n
vu
dugc
siao.
Quy,i
diih ihtns vin da rhuoc nhi€m !'lr,
quyan
hqn cna chn tich UBND
phudng,
fian
gia quy6t

dinh c6c v6n da thuoc thim
quydn
t6p the UBIID; nh[ns
vrn
da cdn c6
t
ki6n kl'rc nhau hoic vuqt
qud
ihdrn
quyan
crla Ph6 chn tich va Ut vi€tr
LrBND
phudng.
Tludng xuyen trao d6i cOng ldc vdi Bi thu Ddng ui, Chi lich HOi ddng nhrn
dan, Cht tich M4r
.d
T6
qu6c
vd nguli dmg di! c6c doin tha trllan dan, b6o cdo
tinh hinh kinh t6
-
xa hoi. hoqt dons cia IIBND vdi Eang ut, HO' d6ns
nhen dan
phudng
vd UBND Thdd
ph6
Tra Vinh.
Trdg 9
Ap dlng cdc bi€n
ph6p

cdi ti6n la li5i ltn vi€q
quan
It vn dilu hanh bO mdy
hanh chinn ho?r dQns
qi
hi+u
qua:
nean neua. ddu |nnh ch6nsc6c biiu hiin riau csc
bong cdn bO, cong chnc nhd ntrdc vd trong bO m6y chinh
quy€n
tlia
phLrsne;
liep dan
vA
gidi quy6t
khi6u ndi, tii cdo vn
c6c kiar ngh! cna cOng dan theo
quy
dinh cna
ph6p
Ki
b€n
hirh
cda
v,!
bdn thuoc 0rim
quy6n
UBND va tham
quyan
Chn

ich
UBNiD theo
quya
dinh cna
ph6p
lu4l.
Tlqc hien viec b6 ti st dung, khd thudng, k, IuAt
cdn b6, c6ng chtc theo su
phAn
cip
quen
lyl rd chtc
qudn
ly.
diiu hdnh hoar ddng crla TruoB. Ph6 khon Td
d6n
ph6
fte.
quy
dinh
phdp
luaq dinh chi ho& bai bd
quy
dinh irSi
thdp
ha1 oh
Ttudng kh6n
vn Td dan
phi5.
-

Nhion v't,
qtryan
h|n
gini quy6t
c6trg vi€c
cna Ph6 Cbn tich UBND
'id
chic.
qudn
lj. chi ttao Lhvc hidn nhiem
v,ll
theo kniiicong viec cia ttBND
do chn
dch
phan
cons va nlitns c6ns vicc khac
do Cbi lich ut
quyan
khi Chn
tch
UBND di ving.
Chn dong xay dltng chuong trin}, ke hoach fien klai cdc c6ne viec fteo linh
wc duqo
phen
c6ng chiu tdch nli€m c6 nhan trudc Cht tich, llvdc UBND vd Hoi
don8 nhan dan ve fnh
wc
ph!
tdch, vc
nbnng

quyat
dinh chi dgo, diau hA cia
nlnl; cUng
Ch[ tich va ciic thdnh viOn kh6c cna UBND chiu trich nhiCn
6p
th6 va
tonn bO ho?t dong cria l-tBND lrodc Ding ut, Hoi d6ng nh6n dan
phudng
vA
UBND
'Ihnn}
ph6.
Khi
gidi quyrit
cong viec, n€D c6 vAn da licn
qum
ddn
!h?b
vi vA t Ach nhi€m
giai quy&
c6ng viec cna
thrnh
vieo
khiic cna UBND thi chn dong trao d6i,
ph6i
hqp
vdi
c6c ftanh vien d6 da th6ns nhir ci:ch
eidi
quyar;

nau v6n cdn
i
kjii kh& trllau
hoic nltns vAn dA vtrql
qu,
lhan
vi tham
quyan
rhi b6o c6o Chi tich
quy6t
dinh.
Ki6m tra, don d6c c6n b0, c6ng ch{tc lrong viec thuc hanh crc chn iflmg,
chinn sa(h.
phJp
luJr rhuoc linh vuc dde,
siao.
2.2.1.3. Chlc nnng, nhi€n v! cn!
b0
ndy
tAi chinh.
+
CAD b0
k6
to{nr diau henh toen bi bO mdy tei chlnh, chiu rr6ch nhiem
chus vij mai nir cdne rdc
quan
It nsan
sdch. Phen
(ch
vA nim

r'!'ns
linh
hinh
st
dunS
crc Dguan thu
\d
bien
phap giaiqu)dr
kip thoi rin} hinl chi.;m dungrijn.dira
Da d: Tnu
-
Chi
ng6r
s6oh t?i UBND
pnudng
t
TmnB I0
bien
phap
kip tha,i vn hqp li da
xn Ii. c6 nhi€n vu tap hqp dt cA c6c nghiep
vu kinh
i6
ph6t
sinh,
ki6n tn, tlnh todn,
Bhichdp
va d6i chi6u c6c
tdi kholn c6liCn

qw
vao
sd sech
kE io,n. T4! hqp i, ca c6c s6 lieu va tinh hinh thu ngrn s6ch,
c6c kloan
phni
rhu
phai
tla cna co
qudn
tho d6i chi tiiit thu chi
qut
tian m{ va
phii
d6i
chi6u hang
ngayvor so
quy
oen mqr cua
nu
quy.
+
Thn
qut:
C6 nhi€m vu
gin
fian tong
vi& thu chi dan mfi lh6n8
qua phi6u
lllu

phiau
chi vd
phii
vdo s6
quy
fian
tuil hing ngdy d6i chiiiu kld? vd s6 cia ka
lodn kld ot ngliQp
w
ph6t
sinh da kip thdi
phit
hien vd chi.h l, sai s6t.
-
Nhiln vu,
quyh
l?tr
sini
quy6t
c6ns viec cna fty vi6n UBND
phunns:
Ui viCD UBND
phutDg
chiu ldch
dhied va iem
w
duqc
phan
c6ng Fudc
Chi tich LrBND

phudng,
trqc ti6p cbi d?o, kian tra, d6n d6c thvc hien c6ng viec
thuoc linh
wc
duqc
phan
cong chn dodg .L
rd c{c bien
phd!
da ho;n ddnh t6l
Ph,ii ha? c6ng t6c vdi cac thdnh vien kldc cta tlBND, c5c ciin bO, c6ng ch'rc.
cd li€n
qm
vn
git
m6i li€n hC chtc che voi co
quan
chuyen
m6n ctp t€n trong
qud
trinh thuc hien nhiem v! cna minh.
Thuc hien nhiCm iT knac do Cht tich UBND
giaoi
nim linh hinh bdo c6o kip
thdi vdi Chn
lch
vC linh vuc c6ng iAc cna dnh ve cdc c6ng viec khdc ot fien
qum!
ditng thdi tdnh nhnng vin da vuql
qu6

ch{rc
ndng, thdm
quyan
iren fnh
wc
dugc
phan
cong da chn tich
quy6r
ttinh.
D:bi: Thu Chinsin ilch
aiUBNDphuhg
5
Tr4g I I
Dd iii: Thu
-
Chi nBSn stch
hi
UBND
phuidg
5
'MA
litrh b0 m6y hetrh chinh:
CHUTICH
So.ld 1.1: M0 htnh
b0
mry hnnh
chinh cnn UBND
pbudng5
23. Td cH('c cONc T?ic Ki ro,iN

2.3.1. Cdciu t6 ch'tc cna
bO
n6y
k6 to6n:
trBND
phu@g
5 chi cd mot k€ lo,n. Ke bfn
ginp
chn rich
UBND
phudng
t6
chtc
thuc hien c6rg tiic ki: toAn, th6ng ke vd th6ng rin kinh r€ tong
phulng-
Tbuc
hien kidd ta, kian
sorl
vi&
tuan thn otc ch6 dO, chinh s6ch tni chir}. kit to6n cna
Nhd
nudc t?i
phuong
!n Nghi
quy6t
crla H6i dddg nhen
den
va
ngan s6ch,lAichinh.
Qub

ly hoal d6ng
thu. chi ncan sdch va cac hod dong rii chinh kldc d
phu?rng.
-
Nbiem v!:
T6 chtc thsc hien c6ng tdc k6
b6n.
T6
chlc
viec
6p
du toiin vd viec lhuc hien du lorn thu, chi. TlDc hien kiam
tra, kiain
so6t viec thu, chi lai chinh cu cdc bO
phan
tuc thuoc
phuaDg.
PH6 cHi] TICH DiM
NHIEM VI KNH TT
TAI cHiNH
PH6 cHi TICH D,i.M
NHIBM Yi ViN Ho.( xA
HQI
T]YNHI]EMTHU THT
QUV
Trane 12
Da tdi: Thu
.
Chi ngln rnh
4i

UBND
phudng
5 rdp: THO8HKTA
INc hien bao
qu,n,
ln tt idi lieu
k6 bdn vA st dwg lai lieu kE todn luu trt
Phen fich, ddnh
gi6
tjnh }inh dq loiin thu, chi ngan sdch
phudng,
-
Tfch !hi9m.
'Ihrc
hien c6c
quy
dinh cr:a
phdp
lual vi rdi chlnh, kd
todn tai
lhudng.
T6 chirc diau hdnh bO mdy k6 todn iheo
quy
dinh
cta LuOt k6lodnj t6 chia.
viec
Ep
4r
toiin viLviec thvc hien du iorn
thr chi ngan s6ch

phutmg,
ch6p hdnh cdc
dinh mtc, ti€u chuan ora Nhd nuoc
l+i
phudng.
Thvc hien kiCm tra, kidn so{r vieo
thu chi 1ii chinh cta c6c b0
lh4n
tqc thuoc
phudng.
-
Quya!
heD cna k6 todr:
DOc
bp
vC chuy€n m6n, neli€p
vu kC to6n.
Yeu ciu cac bO
ph€n,
c6c c6 nhan s5li€n
qum
lrons
phuttrs
cnns
cr! diy di,
Kp
thtri cec rdi
leu c6 lien
q@
rl6n cdng viec ke to6n vd

gi6rn
s6t tai chitr] ola
lhudn8.
Ki cac chrhg tt l€ roM.
bdo c6o lti chiD}
vi
b6o cAo
quydr
rodn nSen s6ch
phudns.
Mei
chfrng tt va tiq chida4 xuit, rhlp, chuyan
siao
di srn nsoii cht kt
cUa Chn
{cn
UBND
phudng.
Bdo luu
y
ki6n chuy€n mon bing vtur bdn kli c6
t
ki6n kMo vdi
t
ki6n cia
nsui'i .a
quydt
dinh.
860
c6o bing van bAn vdi Chn tich UBND

lhudng
khi
!h6t
hifn cfc hann vi
vi
phqm
PMp hAr va tni
chlnh k€ torn trong
phudng,
rddng hqp var
phdi
chip hAnh
quy6t
dinh thi b6o c5o vdi chn tlch
UBND
phuhg
holc co
quan
nhi nudc c6 tiin
qu)ar \d
tlong
phlichiD
trdch nhiim vi
hau
qud
cu viic rhihnni
quyir
dini d6.
T'l ch6i kh6ng
kt, kh6ng duyCt nhitng chtng tt ve nhtng lai lieu kh6q ndu

xet
tMy kh6ng
phi!
hgp Io& vi
lhnm
cdc ch€ d0
lli chinh ke lodn hien hdnl.
23.1T6
cll[,c b6.h6rs chtrs tt k6 rodn:
M6 hiDh
ghi
s6 theo hinh lbrtc NbAl ky
-
sd cdi.
Mpi nghiep vq kinh
te, tai chinh
ph6t
sinh ot li€n
qm
tt6n ngan s6ch diSu
lhdi
4p
chlns
D ka todn. Mai s6 IiCu
ghi
rr€n s6 k6 b6n diau
phai
c6 chtns d! k6
to6n clfng minh. chlms tn kit to6n chi duqc h! nOt dn
cho

m5i nsl'if!
rr
kinh te
tiLi chinh.
TEnB 13
Dd tii: Thu
-
Chi ng;n
sich lsi UBND
DhrdnA
5
Chrtng
1& ka to6n
phai
dudc 16! 16
dng ddy dn ki! ihli
chinh x6t theo noi
dung
quy
dinn tren miuchtngrt.
NOi dug ngliep
w
kinh rd r.en chidg
ln kl6ng duqc viat rit,
khong duqc tiy
xod
sta chta, kli vi&
lhai
dnng bit nuc Khi
viat sai mAu chtng rn rhi

lhdi
hut b6.
Chtug tt
phai
g!
dn s6 ICn
quy
dinh
cho mai chrtng lt. Neu
ph6i
t6p nhiau
li€n k€ todn
cho mot nghiep vu
kinh td rht noi dung
lhai
gi6ng
nlau. C6c cbtne
rt
6p
de
giao
dich
vd tO chrtc, cd nh6n
ern
ra b€n ngoii
phudng
rhi li€n
gti
di
phni

c6
con diu cia
UBND
lhutmg:
-
Chtng
$hqp
ph6p.
hqp
li
phdi@
day di
cdc
)au
16 sau:
+
T€n vn s6 hieu
oiLa chmC tn.
+
NCey,
$6ng, ndm l4! chung
iu.
+
Ten,
.l@ vl, dia chi
c!6 don vi lap chlng
rt.
+
Chit ky h9
vi t€n ngudi

4!
chung tir.
-
Cbimg lt ka todn
phii
c6 diy dn ch0 ky
cna nhrng nguli c6 ir{ch
iem
rheo
quy
dinhcUa
rtmg chhg tn.
KhonB duqc
(t
chimg
ln birg b0r chlho&
b'jr mqc
dd ho{c d6ns dAu
chr ki da kllic
sin.
-
Chr ki cna k6 bAn hudng
ho4c
phq
t dch
ka to6n
phai
fing vdi
cht ki da
drng

kt.
-
Cdc chtng
O kd toAn.
+
Bdng tdng hs! chtig
tn kC to6r ctnS
lo4i.
-
BAng rhani loln rian
lucmg
phu
cdp.
+
Bi€n lai thu tiin.
+
Bdng t6nC hsp
bien lai thu rian-
+
Hsp ddnc
giao
kloiin.
+
Bi€n ban rhdh
li hqp ddnC.
+
BanC k€
ghi
thu, chi ngan sdch
lhvdDg.

+
Th6ng bdo cdc l(hoin
thu cna
phuang.
TRiNH
TV cHr sd KE ToiN
THEo HiNII
rEitc NHAT KV so
c,ir
Trang 14
Di r.Ai: Thu
-Chin8tn
ilch
'iriUBNDphudg
5
crrtl,l\c ril
coc
cHU-NC Til CHr SO
Bio cAo KT ToAN
BAo c,io
QUYiT
sd dd r.2: M6 htnh
ghi
s6 k6 toetr theotitrh rhnr Nbit ki s6 c6i.
Ghichn:
+:Ghi
sO htns nciy
4 rD6i
chi6u. ki6Dtra
=:-

: Ghi cu6i $dn8
2.33.T6chfc
hC lh6ng tni khoin ka to6tr:
Tai khodn k6
to6n dnng da
phAn
looi va hO rh6ng hoA cAc nghiep vr kinh rd, rdi chirh
HC thiing tdi k}oan k6 todn ngAn s6ch va tai chinh
phuimg gbm
cap I trong d6 ll iai khoan
bit bu6c dnng cho tiit cd c6c
phuhg
vd
hudig dfi dp dung
cho nhins
phuong
c6
phiir
s'nh nghiep v$ lien
qum.
Tai
khoan c6p I
g6m
3 cht s6 $ap
phan.
Taikhodn cip II
g6m
4 ch0 s6 ihdp
phdn.
Tai khoan

cip III
ean
5 chn s6 drAp
phan.
19 ai
8 rdi
SO
QUV
BiNG T6NG HOP
CTTJ Kf ToAN
B,iNG TdNG HOP
cHt
TmnB 15
Da tdir Tl,u
-
Chi
ngen
sech
qi
UBND
phldng
5
2.3.4. He th6ne !6sA.h k6lonn ifi
phunhs:
sdd613: M6 binh he th6nss6
s{ch
ka rodn
tai
pbr}ns
CAc

phui'ng phAi
md s6 kd to6n theo
phu{rng ph6p
"ka
lo{n ldp"
quy
dinh O
nuc 2 d€
ghi
chep c6c ngliep
vu
kinh tC
phiit
sinh lm rrii todn bO s0 hieu ka todn ldn
co sd 16p bio ceo fiLi chinh,
t
Hinh ltufc k6 to6!:
rlinh rl-uc
Li lo$ iip dvng cho
phume
rhuc hiin
phumg phdp
-ld
ro6n
kip la hinn thuc \hitki-56ctr.gum2phjn:
+
Nhat
ki
-
s6 c6ir La sd ka ro6n dns hap,

phan
s6 nh4t ki dnns dd
shi
chdp
c6c nghiep vu kinh td
phdt
sinh theo f.iDh tv thdi
giu phdn
Sd c6i dnng da
ghi
chdp.
Hq rHoNG
SO Kt TO;N
SO
QUY
TITN MAT
SO K6 TO?iN TONG IIOP
NIiAT Ki TIIU
cHt
QUi
TIEN
M4T
so NH4T Kv
-
56 Cir
sd K-t ToAN cHr rriT
SdTHDO D6I NHAN
LAI
sdTHEo Ddr c,ic
euv

Ps
sd rliN
Grfi
SO PHAI TR,i
sd PH-ir THU
SO THU NCAN
SACH
P5
sdcHl NG,iN
s?icfl
p5
sd Tir
sAN co DINH
Tme 16
svTH. LATtiHurin Linh