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BO GIAO DUC VA DA0 TAO
TRVONG CBQL GIAO DUC TP. HO CHI MINH

TIEU LUAN CUOI KHOA
LOP BOI

CBQL TRLIQNG PHO THONG

TO CHTYC TAI TRUNG TAM GDTX TINH TRA VINH

TEN TIEU LUAN:
TANG CCONG CONG TAC KIEM TRA TAI CHINH CUA HIEU TRU'ON
TRIYONG THPT HAM GIANG, HUYEN TRA CU, TINH TRA VINH

Hoc Vien: Trim Thi Mai Pinning
Dan vi : Trwang THPT Henn Giang,
Huyen Tra cfi, Tinh Tree Vinh

Tra Vinh, lining 9 mini 2018

LO'l CAM O'N
Toi xin chart thanh cam an quy Thay Co gang vien Truang Can ki quart li
gido due Thanh Pha Ho Chi Minh da khaing quang ngai &rang xa den Tra Vinh, da
nhiat tinh chia se cac chuyan de bai &rang can ba quart 1i gido cluc pha thong, xin
chan thanh cam an quY Thay Co dal nhiat tinh giup do. , chia se nhting kinh nghiam
quY bau d6 tai co the van dung van trong thtrc to ding viac cUa minh.
Tai xin chan thanh cam an lanh dao SO( Gido duc vd Dao tao Tra Vinh da
quan tam tao diau kian thuOn Igi cho teoi da tham gia hoc lop bai cltrüng can ba quail
li truang trung hoc, NH 2018-2019 to chum tai Trung tam GDTX tinh Tra Vinh.
Tai xin cam an toan the gido vien, nhan vien truang THPT Ham Giang da

giap tOi co diau kian tham gia khoa bai du&ng mot cach thuOn loi, &roc nghién ciru
thtrc to tai filth truang vA hoan thanh tiau luOn nay./.

2

MUC LUC
LaI CAM ON

2

1 L9 do chon de tat

4

1.1 LC/ do phép Iy

4

1.2 . LC/ do v6 IC/ lua;n:

4

1.3. Lci do thut tien

6

Phan tich tinh hinh thus to c/C cong tac kiC'm tra tai chinh cua hiC'u trutng truOng THPT Ham Giang

6

2.1. Khdi qua ve trutng THTP Ham Giang

6

2.2. Thgc trgng viec

7

tra tai chinh clic; hieu trtigng trvang THPT Helm Giang

2.3. Nhting dieem mgnh, digm yeeu, ca hOi, thach th gc trong viec tg Him tra tai chinh tgi tr gemg THPT
Henn Giang
2.4. Kinh nghiem thgc to trong viec tg kieM tra tai chinh tgi tr gang THPT Henn Giang:

8

10

Kg hoach h5nh dung d g van dyng nhang dig u cra hoc trong yigc hr kig m tra tai chinh tai trutng THPT
Hárn Giang
12
4.Kgt luan y a ki gn nghi

15

4.1 Ké't lua;n •

15

4.2 Kien nghi

16

TAI LIEU THAM KHAO

17

3

1. L57 do chon de tai

1.1 Ly do phcip

- Quyet dinh se 67/2004/QD-BTC ngay 13/8/2004 cila BO , truang BO Tdi
chinh quy dinh ye viec ban hAnh Quy the ye to kiem tra tai chinh, ke toan tai cac co
quan, don vi co sir dung kinh phi ngan sach nha. nuarc. "DOi Wong dp dung quy the
to kiem tra tai chinh, ke toan la co quan hanh chinh Nha mxrc, don vi sv nghiep, to
chirc chinh tri, to chirc chinh tri - xa hei, to chirc chinh tri - xa. hOi - nghe nghiep, to
chat xa hOi - nghé nghiep va cac to chirc khac co sir dung toan b6 hoac mot phan
kinh phi ,tic ngan sach Nha.
(NSNN) deu
thuc hien cOng tac t%r kiem tra tai
chinh, ke toan tai don vi minh";
- ThOng to se 113/2007/TT-BTC ngdy 24 thang 9 nam 2007 sdm dei be sung
ThOng to so 71/2006/TT-BTC ngdy 09/08/2006 dm BO tai chinh htrOng dan dux
hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phi) quy dinh quyen
to chil, to chiu Oath nhiem ve thuc hien nhiem vu to chirc be may, bien the va tai

chinh dOi ved dun vi sir nghiep cOng lap "Trao quyen to chi), to chiu trach nhiem
cho don vi su nghiep trong viec to chirc cOng viec, sap x6p lai b0 may, sir dung lao
deng va nguen luc tai chinh de" hoar) thanh nhiem vu duot giao; phât huy moi kha
nang cua dan vi de cung cap dich vu vo'i chat Itrong cao cho xa.) hei; tang nguen thu
nham tirng bulk gidi guy& thu nhap cho ngtrai lao Ong";
ThOng to 164/2011/TT-BTC ngay 17 thang 11 nam 2011 dm BO tai chinh
Quy dinh quan 1ST thu, chi bang tien mat qua he thOng Kho bac Nha. nu& "Cac don
vi sir dung ngan sach nha nuec, don vi giao dich voi Kho bac Nha nuOt, cac
phuOng, thi trail (sau day goi chung IA don vi giao dich) co boat Ong thu, chi bang
tien mat qua he thOng Kho bac Nha nu6c phdi tuan thu cac quy dinh hien hanh
Nha nuOc ye quan 157 tien mat va nhang nei dung twang dan tai ThOng to nay".
Quyet dinh se 389/QD-UBND ngAy 26/02/2016 dm Chi) tich US/ ban nhan
dan tinh Tra Vinh giao quyen to chi) tai chinh giai doan 2016-2018 cho tru&ng
Trung hoc phe thOng (THPT) Ham Giang thuec S6 Gido duc va Ddo tao Tra. Vinh
1.2 . Ly do ve ly luOn:

Tdi chinh la met pham tra kinh to va la met pham tru lich sir, no dung de chi
nhang quan he kinh to nay sinh trong linh vvc phan plied va chi diing tong san pham
xa hOi va thu nhap ca nhan ved hinh thirc gia tri.
Ngan sach gido duc la toanbO cac khodn thu, chi cilia nganh gido due trong chr
town da duoc co quan nha nuerc co tham quyen quyét dinh va dugc thgc hien trong
mot nam, dé dam bdo thuc hien nhiem vu day va hoc theo quy dinh cilia nha nuac.
Nguen tai
la. khal . näng tai chinh ma cac chi) the co the khai thac, sir
dung nham co the
the thoc hien cac muc dich cita. minh. Nguen tai chinh co the ten tai
duel dang tien hoac tai san vat chat va phi vat chat.
Chi thtrOmg ,xuyen IA mot be phan chi dm ngdn sad) nha mak. N6 phan anh
qua trinh phan phOi va sir dung quy ngan sach Nha rank de thuc hien cac nhiem vu
thueng xuyen ye guar-11ST kinh te xa hOi cua Nha nu&c.

4

Chi khOng thtrang xuyén la nhimg khoan chi khOng mang tinh chat dinh kY,
lap, di lap lai. Chi khOng thuemg xuyên citangan sach Nha. ntrac Id qua trinh phan
phOi, sir dung von tir nig& sach nha ntrac de" dap Wig nhu can chi tiêu ctia to chirc,
ca nhan ve qudn ly kinh té, van He, xa. hOi.
Dan to dugc hieu IA qua trinh sir dung cac nguan luc 6: hien tai de tien hanh
cac boat dOng nham thu dugc ket qua fluty hien cac muc tiéu trong Wang lai.
*Kiem tra tai chinh not 136 gOm:

Tu kiem tra tai chinh phdi dam ban cac yen eau ve muc dich, nhiem vu, yeu
cau ktem tra
NOi dung kiem tra:

- Kiem tra cac khoan thu ngan sach, thu boat dOng cita don vi.
Kiem tra cac khoan chi ngan sach, chi khac.
Kiem to viec xac dinh cac khodn chinh lech thu chi hoat Ong.
Kiem tra viec quan ly va sir dung tai san co dinh.
Kiem tra viec quail ly va sir dung vat to dung cu.
- Kiem tra viec quart ly sir dung quy luang.
Kiem tra cac quan he thanh town
Klein tra viec quan ly va sir dung cac khodn von bang tien.
Kiem tra thirc hien guy& toan thu chi tai chinh.
- Kien tra ding tac dau to xay dung co ban.
Che do bao cdo: Don vi phdi lap bao cao ttr kiem tra tai chinh ve tinh hinh
thuc hien ke hoach kiem tra, nOi dung kiém tra va két qua kiem tra dm don vi minh.
Trach nhiem cua thil twang don vi:
Xay dung quy dinh, nguyen tac, phuong phap to kiem tra tai don vi minh
quail ly va he thOng cac don vi truc thulic can cir theo quy dinh trong Quy the nay.

To chirc tuyen truy'en ye six can thiét ctia cong tac to kiem tra tai chinh.
- Hang nam xay dung Ice hoach to kiem tra, to chirc viec to kiem tra tai chinh,
ke toan trong don vi minh theo cac not dung dugc quy dinh trong Quy che nay va
quy dinh cu the cua don vi. Chiu trach nhiem huang dan va chi dao cac b0 phan,
pheng ban ye nhang not dung can kiem tra, ye tien trinh va. thai han kiém tra.
- Thanh lap to kiem tra vOi thAnh phan dit nang luc, trinh to va pham chat de
thuc hien cong tac kiém tra theo ke hoach hoac trong nhimg twang hop dOt xuat tai
don vi minh hoac nhOng don Id cap duti.
- Chi dao cong tac to kiem tra dai \Rai cac don vi cap dwai thuc sty quAn IY
dieu hanh cua minh.
Xem xet va phe chuan cac ket Juan kiem tra cua hi) phan dux hien kiem tra,
phe duyet va don dac thus hien cac bien phdp khac phuc nhang ton tai dugc phat
5

hien trong qua trinh kiem tra. Xir ly cac hanh vi vi pham cua cac bo phan, ca nhan
thuOc than' quyen cua minh.
1.3. L9 do that tien:
flat nubs to dang tren da phat trien theo huemg cong nghiep h6a, hien dai h6a
dat nuO.c. Tata. cac linh vac Kinh te, Van hOa, Giao duc, Chinh tri va Xa hgi deu
da va dang dOi mai. Trong , dO viec dgi mai phucmg thirc qudn ly dOi veri Tai chinh
trong truang Trung hoc phO thOng Id rat can thiet de phat huy tinh hieu qua quan ly
tot Tai chinh trong truang Trung hoc ph6 thOng theo hueng tich cvc chinh la gOp
phAn: Tang thu, tiet kiem chi de" tang them thu nhap cho Can bg, Ciao vien, nhan
vién nham nang cao hieu qua trong cong viec gang day - hoc tap ma Hang va Nha
flack quan tam.
COng tac quan ly tat chinh nganh giao duc dao tao thin gian qua da co nhieu
thay d'Oi -Lich cue theo huerng tang etdyng phan cap, tao dieu kien cho ngdnh chU
thing nhieu han trong viec sir dung va quad ly cac nguOn lvc tai chinh phuc vu cong
tac chuyen mOn, nghiep vu cUa nganh. ThOng qua co ché to chu, to chiu trach nhiem

thuc hien nhiem vu, to chirc bg may, hien che va tai chinh dOi \Lai cac don vi su
nghiep cong lap quy dinh tai Nghi dinh 43/2006/ND-CP ngdy 25/4/2006.
Truerng THPT Hdm Giang cling nhu cac co sit giao duc cOng lap khac da va
dang thut hien quy'en to chd, to chiu trach nhiem ye tai chinh. Trong nha truang,
Hieu truang la nguai trut tiép chiu trach nhiem chinh vai cap tren ye quan ly va sir
dung tai chinh dm don vi. Trong tiled gian qua, cong tac quail 1Yr tai chinh cua hieu
truang truang THPT Ham Giang chua dat hieu qua nhu kY vong cda tap the su
pham cling nhu chinh lanh dao nhd truang. Qua qua trinh tham gia lop boi dugng
can 1)0 qudn gido duc truang phO thOng va doge hoc tap cac chuyen de qudn ly nhd
truang trong dO co qudn ly tai chinh, tOi nhan thay rang mot trong flitting nguyén
nhan co ban lam giam hieu qua quart ly tai chinh cda hieu twang truang THPT
Ham Giang la Hieu tnxeing )(ay dung ke hoach thu 7 chi tilt& khi xay dung quy ché
chi tieu not 1)0 dan den su khOng dOng nhat Oda ke , hoach thu - chi va cac dinh mire
cda quy the chi tieu not 130; to chirc cOng tac to kiem tra tai chinh cila don vi hang
clam chua hieu qua. Chinh ly do dO, tOi chon de tai "Tang cueing cong tac kiem tra
tai chinh cua Hieu truang truing THPT Ham Giang, huyen Tra Ca, tinh Trd Vinh"
lam de tai nghien ciru. He tai nay khOng chi gil) tOi hoar, thanh tieu luOn cuOi khga
&la 14 hoc BOi ,duting can 1)6 quan truang phO thOng ma con khac phuc du.gc
nhiing han che ye quad ly va sir dung tai chinh cda hieu truang truang THPT Ham
Giang trong qua trinh thvc hien quyen to chit, to chiu trach nhiem ve tai chinh tai
don vi hien nay.
2. Phan tich tinh hinh thtrc to N4' cong tac kiem tra tai chinh cUa hien trtreing
trtremg THPT Ham Giang
2.1. Khki au& v'ê trithng THTP Ham Giang
Trug ng Trung hoc phO thOng Ham Giang toa lac a dp Chg, xa Ham Giang,
oda huyen Trd
huyen Tra Cu, tinh Tra Vinh la mot xa. 6 viing, nOng thOn
truang phan Ian Id con em cda dOng bdo dan tOc Khmer chiem tren
Hoc sinh
6

!

I

I

85% s6 hoc sinh cua truang, ti le hoc sink co hoar' canh kinh gia dinh khO khan
cling kha cao. Do do, anh huang kheing it den viec hoc tap va ren luyen cUa cac em.
Nam 2003 truang THPT Ham Giang dugc thanh lap, tach , tir truang THPT
Dai An nhäm phuc vu cho nhu cau di lai hoc tap cilia hoc sinh. Tong so phOng hgc
cua truang la 20 phOng kien co.
Nam hoc 2018-2019, truang co 10 16p v6i 319 hoc sinh (trong do N gido duc
phO thong 7 lop, he gido due thuang xuyen 3 lop). Qua 15 ram thanh lap, don vi
dat dugc met so thanh tich clang ghi nhan:
Chi be truang nhieu Warn lien dugc Huyen fly Tra Cu cong nhan hoan thanh
tot nhiem vu;
Doan thanh nien Cong sari HO Chi Minh va °Ong down nhieu 'lam lien &rot
cong nhan yang manh;
COng doan luen dugc cOng nhan yang manh;
Don vi nhieu nam lien dat tap the lao dOng tien tien;
2.2. Thyt trang viec kiêM tra tai chinh cua hié:u truang truang THPT Ham Giang
Hien nay cac co: se: gido duc not Chung, truang THPT Ham Giang not rieng
dang duly hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phti "quy
dinh guyen to chit, to chili trach nhiem ye thuc hien nhiem vu t6 chirc be may, bien
che va tai chinh dOi vOi don vi su nghiep cong lap". De thtxc hien tot cong tac to
ye tai chinh thi viec tang cuang cong tac to kiem tra tai chinh tai dan vi la nhu cau
cap thiet bat dr don vi su nghiep cOng lap ilk) ding phdi quan tam. Vi lam tern cOng
tac kiem tra se, ginp thU truang dan vi thus hien tot trach nhiem ve cong tac tai

chinh trong suOt qua trinh thuc hien chirc trach nhiem vu du•gc giao. Thuc trang
cong tee to kiem tra tai chinh tai truang THPT Ham Giang dugc thuc hien nhu sau:
Hang nam Hien truang can dr vac) cac van ban tien hanh )(ay dung du tilde,
quy the chi tieu not be, to chirc dOng gOp trong Hei nghi cong chirc, vien chirc &du
nam hoc themg nhat cac not dung chi theo cac van ban quy dinh hien hanh, to chirc
trién khai thus hien va kiem tra giam sat.
Hien truOng xay dung quy the chi lieu not be trong do co not dung kiem tra
tai chinh theo cac not dung dugc quy dinh trong quy cite chi tieu not be va quy dinh
cu the cna dan vi.
Hieu truang thanh lap to kiem tra trong do co tai chinh theo ke hoach da de
ra hoac ke hoach kiem tra tai chinh cua Ser GD-DT va kiem tra dot xuat tai don vi.
- Chi dao cac t6 chirc, ca nhan trong don vi to chirc titan khai thuc hien quy
ché chi tieu not be theo ke hoach da dê ra; rut kinh nghiem nhang viec lam dugc,
chua lam dugc de tiep tuc phat huy nhang uu dien va khdc phuc nheing han the
trong qua trinh thgc hien nhiem vu guar' 1)2 tai chinh a don vi.
Han elle:

7

- Quy cha chi tiau not b0 chin cap nhat kip then cac van ban móri , da co hieu
luc sir dung, cac to chin ca nhan trong don vi chug thuc quan tam den cong tac
tai chinh, cac y kien thing gOp cho du tho con han cha.
- Ke hoach kiem tra tai chinh tai don vi chu g néu dugc muc dich, nhiam vu,
yen cau, not dung kiem tra chug dam bar) di cac yen cau.
- Cac thanh vien trong to kiem tra dugc giao nhian vu kiem tra chu g dap irng
dii näng luc dé thuc hien cong tac kiem tra tai chinh theo ke hoach.
Kat luan sau kiem tra chi tap trung van phan tich nhung han cha va huarng
khac phuc, chug quan tam biau duang nhung kat qua thuc hien tot can phat huy.
2.3. Nang dini manh, ditn yelu, ca hoi, thach thtir trong viC.c tzr kiê'tn tra tai

chinh tai trt •ang THPT Ham Giang
Phan tich thuc trang da chi ra diem manh, yen trong viac to kiem tra tai chinh
tai truang THPT Ham Giang tich ckrc lânh manh va ngan ngira, loai b6 nhung tieu
ckrc cUa cong tac nay trong tiled gian qua. De viac tkr kiem tra tai chinh tai truang
THPT Ham Giang trong thin gian bad nhu sau:
* Co hOi:
Nhing nom gall day dugc skr quan tam civa ,Nha. nubsd6i vai nganh gido duc.
Tai HOi nghi trung trang 8 , 1(h6a XI co neu "Ve dOi mai can ban, town din gido duc
va dan tao, dap (mg yeu cau cong nghiap h6a, hien dai haa trong,kin kinh to
nghlia. vahOi nhap quOc to". Da tao dieu kin va
thi truang dinh huang
hanh lang phap 132 cho cac co so gião duc va dao tao trong he thong gido duc cong
lap dtrot to chi, to chiu trach nhiam ye thkrc thi nhiam vu, trong do co to chi ve tai
chinh.
Chinh phi da ban hanh cac Nghi dinh quy dinh quyan to chit, to chiu trach
nhiam ve tai chinh o cac co sa gido duc cong lap.
BO tai chinh cong ban hanh cac ThOng to huerng dan, sira dai ba sung va
thuc hien cac Nghi dinh cia Chinh phi nham giip nganh gido duc not chung, cac
so gido duc not riang thirty hien quyen tkr chi ye tai chinh tai don vi.
Uy ban nhan dan tinh Tra Vinh da can dr cac van ban phap quy ban hanh
cac quyét dinh thuc hien to chi ye tai chinh tran dia ban tinh Tra Vinh.
- Chinh quyan dia phuang tao diau kin cho nhd trutng thuc hien cong tac
hoi h6a gido duc clang chung tay van dOng, giip d6 hoc sinh co hoan cânh kinh to
Rho khan tren dia ban xa.
* Thach thirc:
Mac (HI co cac van ban phap quy hutng dan thuc hien quyan to chit, to chiu
trach nhiam ve thi chinh tai cac ca so gido duc nhung khi van dung vao thkrc to cac
van ban Inning clan thuc hien chang cher), kho hian, con chung chung chu g cu the
gay khO khan khi dp dung tai cac ca

8

Sa GD-DT co ma cac lop bet duAng ve quan IY tai chinh cho thu twang, kè
toan cac dan vi nhung thai gian hoc rat ngän nen chu g hien sä.0 ye nhiem vu ILA
quyen han
minh.
Hieu, trueng chug co, ph6 hieu truang
cong viec caa hieu truang va
ngtred mei den cOng tac chin co hiéu sau ye cOng tac tai chinh cua dan vi.
* Diem manh:
Nhan vien ke toan dugc ciao tao bei ban ve nghiep vu tai chinh ke toan, chiu
kh6 hoc hei, nghien cfru van ban hating clan nen thuc hien cOng tac tai chinh clang
cac van ban chi dao hien hanh tai don vi theo.
The twang don vi co xay dung ke hoach kiem tra not bA , trong do co tai
chinh nham phat huy nh[tng mac lam tOt, khac phut nhCrng han the yeu kern trong
qua trinh thuc hien nhiem vu tai don vi.
- Viec that hien quy the dan chi), cong khai tai chinh tai dan vi dugc quan
tam va nhan duoc su dOng thuan cim tap the HAi dOng su pham nha truang.
- Thu truang va ke toan dtrot tham gia cac lap tap huan quan 1)"/ tai chinh ngan
ngay do SO Tai chinh va So Gido cluc to clerc
- Ve co se vat chat phOng hoc da xay dung twang dAi khang trang nhung khu
hieu be, san chai bai tap cho hoc sinh chin co nen viec dau to xay clung ca ban
dugc che trong trong thei gian tai tai don vi.
* Diem yen:
NguAn luc thuc hien cong tac kiem tra ve tai chinh con han ché vi chin
dugc tap huan ye cOng tac tad chinh.
- Do don vi et/Ong hoc co quy mO nhO nen kinh phi dugc giao trong du town
kinh phi hang Tian kh6ng duoc nhieu, ma phdi chi boat dOng qua nhieu nen phan
tiet kiem chi thu nhap tang them cho cOng chirc, viên chec trong don vi cling co

phan han che.
Viec quail IY , Tdi chinh cac nam qua chin dugc Mt lam clan den tinh trang
phi (tau trang thiet bi day hoc, mua sam, sea chin nhO. Mat khdc kinh phi caa
don vi con phdi chi cho hoc tap bAi deang nang cao trinh dA chuyen mOn nghiep
trong mot nam qua nhieu.
Thu truang don vi Id phO hieu treeing xir ly cOng viec cua hieu truang nen
viec pan 1)% va to chec tix kiem tra tai chinh a don vi con nhieu han che.
* Diem manh nap se dugc phat huy. Diem y'eu phi sam khac phut.
Tir nhung diem manh, diem yéu new trén, hieu treeing tranh thu cac nguan lay
he trg ex ben ngoai thuc hien tot cong tac xa hAi hea tai dan vi. at huy cac eheng
mat lam dugc tiep
tao diéu kien dé cdc nhan pha each tai chinh thec hien tOt
nhiem vu ,dugc giao. Ngodi ra, hieu treeing xdc dinh nguyén nhän caa nhung han
che yeti de rat kinh nghiem va chart chinh kip tiled; tranh thu kien nghi vai Sa GDDT va cac nganh co lien quan sam honn thanh thu etc be nhiem hieu truang, ban
9

hanh cac huOng dan chi dao cu the de giUp cho cac co SO giao dye thvc hien tot
cong tac tai chinh a don vi.
2.4. Kinh nghiOn thyr to trong vies tte kiê 'm tra Cal chinh tai trtilYng THPT IThm
Giang:
qua chuyén de nay teoi nhan did)! nhirng viec truemg THPT Ham Giang
lam dugc nhang clam qua IA : Xay dung ke hoach thu - chi, quy the chi tieu nei be,
cOng khai tai chinh trong cac IcS7 hop Hei Eng six pham,
each dO con met so
han the ve quan ly tai chinh cua nha truOng DO IA:
HOC

- Xay dung ke hoach thu - chi truárc khi xay dung quy the chi tieu nei
be dan den six khOng dOng nhat Oita ke hoach thu - chi va cac dinh mire cua quy ché

chi tieu nei 130. Ke hoach thu chi khOng rO rang, kitting Cy the tong nei dung chi nen
rat khO than rn6i khi can chi cho giao vién, hoc sinh ke ca cac khoan chi thuOng
xuyen va cac khoan chi khOng thuOng xuyen cua nhA trudng.
- Viec ghi chep va luu tat hO so chi:mg tir chug dugc cap nhat kip th&i: dan
den khO than trong viec kiem tra, giant sat va cOng khai tat chinh trong nha truOng.
Chin thAnh lap dugc to kiem tra tat chinh cua don vi; Ban thanh tra nhan
dan va cac thanh vién trong to kiem tra chi kiêm co sO. vat ,
khOng kiem tra tai
chinh ben vi ho khOng nam dugc cOng tac tai chinh, , ngoai trir ke toan va
quy;
chi thvc hien cOng tac kiém tra tai chinh theo lich kiem tra cua SO GD-DT dinh kST
hoac dot xuat.
TO chirc cOng tac to kiem tra tai chinh cua don vi hang nam chu g hieu qua
nen viec Oat hien nhirng sai sOt cua ke toan trong thu chi tai chinh, clac biet IA thgc
hien to chit to chiu trach nhiem ye tai chinh hien nay 6 don vi cOn han the ninth
dinh.
*Cach giai quyet:
- Can dr vac) Quyet dinh so 67/2004/QD-BTC ngdy 13/8/2004 ye cong tac to
kiem tra tai chinh tai truOng hoc; viec lap du toan thu, chi, sir dung; ke hoach chi tieu nei
be tir nguen ngan sach, huy &Ong nhan &An, nguOn Ichac; viec thvc hien cong khai theo
nguyen tat; cac dinh mire chi tieu, dinh mire khac...
Thit truOng don vi xay dung ke hoach to hem tra tai chinh va thAnh lap to ki6m
tra tai chinh de hem tra cac nei dung tren va y'eu can Ke toan bao cao va giai trinh
cac nguOn thu — chi tai chinh trong nam 2017 (kinh phi nha nu& cap, thu hoc phi,
viec luu trir
cong tac xa hei hOa,...), chi (thuOng xuyén, khOng thuOng
hO so, the de bao cao, ,cOng khai tat chinh tai don vi, ...cu thu 1<.}2 ghi bien ban
nhimg mac tam dugc tiép tuc phdt huy, nhang han ché, thieu sOt Ice toan, thu quy
xay dung ke hoach kliac phut.
* Nguyen nhan thanh cong; clued sir chi dao cua thu truOng don vi, ke toan va

thu quy tich cut hop tac tao diet' kien cho to kiem tra hoan thanh nhiem vv.
*Nguyen nhan han the trong cOng tac kiem tra tat chinh: cac thAnh vien trong
to hem tra khOng am hien ye cOng tac tat chinh nen trong qua trinh lam viec cOn
10

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han che, 'Alan Lan Id can dr vdo bdo cao, giai trinh cda ke toan ya thill qu5"/ ciia don
vi. Vi vdy chdt Luang kiem tra tai chinh tai don vi dat hieu qua chua cao.

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