Tiểu luận cuối khóa CBQL tăng cường công tác kiểm tra tài chinh của hiệu trường trường thpt hàm giang huyện trà cú

BQ CIAO KC VA DAO TAO
TRIIONG CBQL GIAO DUC TP. HO CHI MINH


1

TIEU LUAN CUOI KHOA
LOP BOI WONG CBQL TRUONG PHO THONG
TO CHUG TAI TRUNG TAM GDTX TINH TRA VINH

TEN TIEU LUAN:
TANG CIYUNG CONG TAC KIEM TRA TAI CHINH CUA HIEU TR1U'ONC
TRU'ONG THPT HAM GIANG, HUYEN TRA CU, TINH TRA VINH

Hoc Vien: Tran Thi Mai Pinning
Dan vi : Trwang THPT Ham Giang,
Huyen Tra cu, Tinh Tra Vinh

Tra Vinh, thang 9 nein, 2018

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Len CAM UN

Tg i xin chan thanh cam an quY Thay Co gang vien Trueng Can bg quan
gido duc Thanh Ph g Hg Chi Minh da khOng quang ngai dueng xa d gn Tra Vinh, da
nhigt tinh chia se cac chuygn dg bg i dtrang can bg pan li gido du g phg thOng, xin
chan thanh cam an quy Thay Co da nhigt tinh giup da, chia se nhang kinh nghigm
quY bau 6 tgi co thg van dung vao trong thug to cong vigc cua minh.
Tg i xin chan that-1h cam an länh dao So Gido due ve. Dao tao Tra Vinh

quan tam tao di gu kin thuan lgi cho to:5i 6 tham gia hoc lOp b gi du.O.ng can bg quail
li trutng trung hoc, NH 2018-2019 to chirc tai Trung tam GDTX tinh Tra. Vinh.

Tgi xin cam an toan th g gido vien, nhan vien trizeing THPT Ham Giang da
giiip to:1i co diãu kign tham gia khOa b g i throng mgt cach thuan lgi, dugc nghign
that to tai nha trueng va hoan thanh ti gu Juan nay).

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I

1

I

MUC LUC
Lai CAM aN

2

1.14 do chon de tai

4

1.1 LC/ do phap ly

4

1.2 .14 do Vé ly lua;n:

4

1.3. LC/ do thvic ti6n .

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Phan tich tinh hinh tInic to ve tong tdc ki6m tra tai chinh cua hi'Ou truOng trutng THPT Ham Giang

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2.1. Khai gnat vO twang TWIT Ham Giang

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2.2. Thvc trong viec ?dem tra tai chinh cdo hieu tarOng tatting THPT Ham Giang

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2.3. Nhimg digm mcmh, digm ygu, co' irgi, thach that trong viec tv ki gm tra tat chinh tai truthg THPT
Ham Giang
2.4. Kinh nghiem that to trong viec tv kigm tra tai chinh tai trtrang THPT Ham Giang-

8
10

K6 hopch hanh clOng d g van dung nhirng diet' da hoc trong viec hr ki gm tra tai chinh tai trutng THPT
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Ham Giang
4.K gt luan va ki gn nghj

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4.1 ICet lua:n •

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4.2 KrO'n ngh1

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TAI LIEU THAM KHAO

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1. LS/ do chon de tai

1.1 L9 do phdp

- Quyet dinh se 67/2004/QD-BTC ngdy 13/8/2004 cilia Be , truang Be Tdi
toan tai cac co
chinh,
chinh quy dinh ve viec ban hanh Quy the ye to kiem tra
quan, don vi co sir dung kinh phi ngan sach nhd nuerc. "Doi Mang dp dung quy the
to kiém tra tai chinh, ké toan la co quan hanh chinh Nhd nuac, don vi so nghiep, to
chire chinh tn, to chirc chinh tri - xa hei, to chirc chinh tri - xa hei - nghe nghiep, t6
chat xa hei - nghe nghiep va cac to chat khac co sir dung toan 1)6 hoac met phan

kinh phi tix ngan sach Nhd nu& (NSNN) déu phai thoc hien cong tac to kiem tra tai
chinh, ke toan tai don vi minh";
- Thong to se 113/2007/TT-BTC ngdy 24 thang 9 nam 2007 sira del be sung
Thong to so 71/2006/TT-BTC ngdy 09/08/2006 cua BO tai chinh hi/Ong dan thoc
Chinh phi) quy dinh quyen
hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006
to chirc be may, bien ché va
to chii, to chiu trash nhiem ve thoc hien nhiem vu -Leo
chinh del vai don vi su nghiep cong lap "Trao quyen to chil, to chiu trash nhiem
cho don vi su nghiep trong viec to chirc cong viec, sap xep lai be may, sir dung lao
deng va ngueon loc tai chinh de hodn thdnh nhiem vu doge giao; phat huy moi kha
näng cua don vi de cung cap dich vu veri chat Mang cao cho xa hei; tang nguen thu
nham tong buck giai quyêt thu nhap cho ngueri lao deng";
Thong to 164/2011/TT-BTC ngdy 17 thang 11 nam 2011 cua Be tai chinh
Quy dinh quan ly thu, chi bang tien mat qua he thong Kho bac NhA. nuerc "Cdc don
vi sir dung ngan sach nhd !mac, don vi giao dich veri Kho bac Nhd mak, cac
phiremg, thi tran (sau day goi Chung Id don vi giao dich) co hoat deng thu, chi bang
tien mat qua he thong Kho bac Nhd nu& phai tuän thil cac quy c/a-1h hien bath cua
Nhd nu& y e quan 1y tien mat y a nhitng nei dung hirOng dan tai Thong to nay".
Quyet dinh se 389/QD-UBND ngdy 26/02/2016 cua Chit tich UY ban nhan
dan tinh Trd Vinh giao quyen to cha tai chinh giai doan 2016-2018 cho truerng
Trung hoc pH, thong (THPT) Ham Giang thuric So Gido duc va Ddo tao Tra Vinh
1.2 . Lir do ye

Tdi chinh la met pham tra kinh to va Id met pham tru lich sir, no dung de chi
M:Mg quan he kinh to nay sinh trong Firth voc phan phei va chi dung tong san pham
xa hei va thu nhap ca nhan ved hinh that gig
Ngan sach giao due Id man be the khoan thu, chi cua ngdnh gido duc trong do
toan da duos co quan nhd nutc co tham quyen quyet dinh y e, doge thoc hien trong
met nam, de dam bao thoc hien nhiem vu day va hoc theo quy dinh cua nha nunt.

Nguen tai chinh la Icha näng tai chinh ma cac chii the co the khai thdc, sir
dung nham co the thoc hien cac muc dich cua minh. Nguen tai chinh co the ton tai
duoi Bang tien hoac tai san vat chat va phi vat chat.
Chi thirang , xuyén ld met be phan chi cua ngan sach nhd nutc. NO phdn anh
qua trinh phan phial va sir dung quy ngan sach Nha nuac de thoc hien cac nhi@Ti vu
thuerng xuyen y e quan ly kinh to xa hei cua Nhd nit
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Chi khOng thuang xuyen Id nhiing khodn chi kilo:Mg mang tinh chat dinh kY,
lap, di lap lai. Chi khOng thmang xuyen ctiangan sach Nhd nu& Id qud trinh phan
phOi, su dung von tir ngan sach nha nu& de dap img nhu cau chi tiéu cua to
ca nhan ye quan ly kinh té, van Ma, xa hOi.
Dau to dugc bleu la qua trinh sir dung cac nguen lac 0 . hien tai de ben hanh
cac boat deng nham thu dugc ket qua thuc hien cac muc tieu trong tucmg lai.
*Kiem tra tai chinh not bo gem:
Tu kiem tra tai chinh phdi darn bdo cac yeu cau ve muc dich, nhiem vu, yéu
• ,t
cau kiem tra
Nei dung kiem tra:
- Kiem tra cac khodn thu ngan sach, thu hoat Ong ciia don vi.
Kiem tra cac khodn chi ngan sach, chi khac.
Kiem to viec xac dinh cac khodn chénh lech thu chi hoat dOng•
Kiem tra viec qudn 1y va sir dung tai san co dinh.
Kiem tra viec qudn ly va sir dung vat to dung cu.
- Kiem tra viec van IY sir dung quy luang.
Mem tra cac quan he thanh toan
Kiem tra viec quan ly va sir dung cac khodn von bang tien.
- Kiem tra that hien quyet toan thu chi tai chinh.
- Kien tra ding tac dau to xay dung co: ban.

Che do bao cao: Don vi phai lap bao cat, to kiem tra tai chinh ve tinh hinh
dux hien ké hoach kiém tra, nOi dung kiem tra y a ket qua kiém tra cua don vi minh.
Trach nhiem cim thu truOng don vi:
Xay dung quy dinh, nguyen tac, phuang phap to kiem tra tai don vi ,rninh
quan va. he thong cac don vi truc thuc can ca theo quy dinh trong Quy the nay.
To chin tuyen truyén ve su can thiét cua ceng tat to kiêm tra tai chinh.
- Hang nam xay dung ke hoach to kiem tra, to chirc viec to kiem tra tai chinh,
ke toan trong don vi minh theo cac nei dung dugc quy dinh trong Quy the nay va
quy dinh cu the dm don vi. Chiu trach nhiem huong ddn va chi dao cac 13.0 phan,
phang ban y e nhirng not dung can kiém tra, y e tien trinh va. thai han kiem tra.
Thanh lap to kiém tra vai thdnh phan cin Wang Mt, trinh to va pham chat de
that hien ding the kiem tra theo ke hoach hoac trong nhang truang hop do, t xuat tai
don vi minh hoac nhang don vi cap dual.
- Chi dao cOng tac to kiem tra dOi vai cac don vi cap dthai thuc su quail lY
dieu hdnh cua minh.
- Xem xet va phe chuan cac ket luan kiem tra cila bO phan thuc hien kiem tra,
phe duyet va dOn &lc thuc hien cac bien phap khac phut nhang ten tai dugc phat
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It

I

I

I

hien trong qua trinh kiem tra. Xir ly cac hanh vi vi pham cal a cac ba phan, ca nhan
thuac thArn quyen tha minh.

1.3. Ly do thuc tijn:
Hat ntrac to dang tren da. pint trien theo hirOng cong nghiep h6a, hien dai hepa
r
dat nuOt. Tat, ca. cac link vgc Kinh te, Van hOa, Ciao duc, Chinh tri va. Xa hai deu
da va. dang dai mai. Trong do viec del mái phucmg th gc quan ly dai \tad Tai chinh
trong truing Trung hoc phi thong la rat can thiet de pint huy tinh hieu qua quail ly
tot Tai chinh trong truing Trung hoc phi that-1g theo hirang tich cut chinh la gip
pilau: Tang thu, tiet kiem chi de tang them thu nhap cho Can ba, Gido vien, nhan
vien nham nang cao hieu qua trong cong viec gang day - hoc tap ma Hang va Nha
nuOt quan tam.
Cang tac quan 1)"/ tai chinh nganh gido duc ciao tao thai gian qua da co nhien
thay dOi tich cut theo hiremg tang cuing phan cap, tao dieu kien cho nganh
dang nhieu han trong viec sd dung va quail ly cac nguan lgc tai chinh phuc vu cong
tac chuyén min, nghiep vu cua nganh. Thong qua co the to cln ; tir chiu trach nhiem
thgc hien nhiem vu, to chirc ba may, hien ché va tai chinh dOi vesi cac don vi
nghiep cong lap quy dinh tai Nghi dinh 43/2006/ND-CP ngay 25/4/2006.
Truing THPT Ham Giang ding nhu cac co ser gi4o duc cong lap khac da va
dang thgc hien quyen to chu, to chiu trach nhiem ye tai chinh. Trong nha truing,
Hieu truing la nguai truc tiep chiu trash nhiem chinh vai cap ten ve quan ly va sir
dung tai chinh cin don vi. Trong thai gian qua, cong tac quail 13 1/ tai chinh cua hieu
trifling truing THPT Ham Giang chin dat hieu qua nhu 1(37 vong cUa tap the six
pham ding nhu chinh länh dao nha truing. Qua qua trinh tham gia lOp bOi clueing
can ha quan gido duc truing phi thOng va dugs hoc tap cac chuyén de quail lY nha
truing trong do co quan ly tai chinh, tai nhan tin)/ rang mat trong nhilng nguyên
THPT
nhan co. ban lam giam hieu qua quail , ly tai chinh tha hieu truâng
Ham Giang là Hieu truing xay dgng ke hoach thu - chi truat khi xdy clung quy ché
chi ben not ba dan den six khOng dang nhat gifra ke , hoach thu - chi va cac dinh
tha quy ché chi tieu not bo; to chirc cong tac to kiém tra tai chinh tha don vi hang
nam chin hieu qua. Chinh ly do dO, tai chin de tai "Tang cueing cong tac kiem tra

tai chinh tha Hieu trueng truing THPT Ham Giang, huyen Tra Cu, tinh Tra Vinh"
lam d6 tai nghién dm. De tai nay khang chi giUp tai hodn thanh tieu luan cuai khOa
dia 16p hoc Bai , direMg can ba quan ly twang phi thong ma con khdc phuc duos
nhang han the ye pan ly va sir' dung tai chinh cua hieu trixemg tnxemg THPT Ham
Giang trong qua trinh thgc hien quyen to chit, to chiu trach nhiem ye tai chinh
don vi hien nay.

2. Pith' tich tinh hinh

cong tae kiem tra tai chinh cua hien trueng

trtkeng THPT Hám Giang
2.1. Kited quät ve tri • ng THTP Ham Giang
Truing Trung hoc phi thong Ham Giang toa lac a dp Chg, xa Ham Giang,
huyen Tin Cu, tinh Tra Vinh la mat xa a vUng , nOng than sau dia huyen TrA Co.
Hoc sinh tha truing phan lám IA con em tha clang bac) dan Vac Khmer chiem tren
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85% so hoc sinh cüa truang, ti le hoc sink co hodn canh kinh to gia dinh khO khan
huémg khOng it den viec hoc Cap va tin luyen cua cac em.
cling kith cao. Do dO,
Nam 2003 truth-1g THPT Ham Giang dugc thanh lap, tach tir truang THPT
Dai An nham phut vu cho nhu cau di lai hoc tap dm. hoc Binh. TAng so ph6ng hoc
caa truang la 20 phOng kién co.
9 Nam hoc 2018-2019, twang co 10 lap vári 319 hoc sinh (trong dO he gido duc
phO thOng 7 lap, he gido duc thuang xuyen 3 lam). Qua 15 nam thanh lap, don vi
dat duos mot so thanh tich dang ghi nhan:
Chi bO truang nhieu nam lien dugc Huyen ay Tra Cu cOng nhan hodn thanh
tot nhiém vu;

- Doan thanh nien COng san Ho Chi Minh va COng (loan nhieu nam lien dugc
cOng nhan \fling manh;
COng down hien dugc cOng nhan yang manh;
Dan vi nhiu nam E'en dat tap the lao dOng tiên tièn;
2.2. Thu'c trang viec ki6n tra tai chinh cita hi"Ou trtrang truang THPT Ham Giang
Hien nay cac ca sa gido duc nOi chung, truang THPT Ham Giang nOi rieng
dang thus hien Nghi dinh so 43/2006/ND-CP ngdy 25/04/2006 cua Chinh phu "quy
dinh quyén to chtl, to chiu trach nhiem ve thuc hien nhiem vu to chirc bO may, bién
the va tai chinh dOi vei dan vi su nghiep cOng lap". De thgc hien tOt cOng tac to chill
ve tai chinh thi viec tang cuang cOng tat tir kiem tra tai chinh tai don vi Id nhu can
cap thiet bat cu dan vi su nghiep cOng lap na p ding phdi quan tam. Vi lam tot cOng
truang don vi thuc hien tOt trach nhièm ye cOng tac tai
tac kiem tra sé, giap
chinh trong suOt qua trinh thuc hien chirc trach nhiem vu dugc giao. Thgc trang
cOng tac to kiem tra tai chinh tai truang THPT Ham Giang dugc thgc hien nhu sau:
, Hang nam HiOu truang can dr van cac van ban ti hanh xay dung du thdo
vien chirc dal
nghi cOng
quy ché chi tieu nOi b0, to chirc dOng gOp trong
nam hoc thOng nhat cac nOi dung chi theo the van ban quy dinh hien hanh, to chirc
trien khai thuc hien va kiêm tra giam sat.
Hieu truang xay dung quy elle chi tieu nOi b() trong do CO nOi dung kiem tra
tai chinh theo cac nOi dung dugc quy dinh trong quy chê chi tieu nOi 1DO va quy dinh
cu the cua don vi.
Hieu truang thanh 14'p t6 kiem tra trong do co tai chinh theo ke hoach da
ra hoac ke hoach kiem tra tai chinh cua Sa GD-DT va kiém tra dOt xuat tai don vi.
- Chi dao cac to chirc, ca nhan trong don vi t6 chirc then khai thuc hien quy
che chi tieu nOi bO theo ke hoach da de ra; rat kinh nghiem nhang viec lam dugc,
chua lam dugc de tiep tuc phat huy nhang Ira dien va khae phut nhang han the
trong qua trinh thuc hien nhiem vu quan lyr tai chinh a don vi.

Han che:

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I

Quy che chi tieu not 1)0 chua Chi nhat kip thai cac van ban mai da co hieu
Itrc sir dung, cac to chirc ca nhan trong don vi chua thuc six quan tam den cong tac
tai chinh, cac y kien dOng g6p cho du than con han che.
Ke hoach kiem tra tat chinh tai don vi chua neu dugc muc dich, nhiem vu,
yeu cau, not dung kiem tra chua dam bdo du cac yeu cau.
Cac thanh vién trong to kiem tra dugc giao nhien vu kiem tra chua dap Ong
dit näng Ivy thuc hien cong tac kiem tra tai chinh theo ke hoach.
Ket luan sau kiem tra chi tap trung vao phan tich nhang han che va huang
khdc phuc, chua quan tam bieu throng nhang ket qua thgc hien tot can phat huy.

2.3. Nhang diê'm manh, diem yelu, cc 104 thach that trong viec to kiC"ni tra tai
chinh tai miring THPT Ham Giang
Phan tich thgc trang de chi ra diem manh, yeu trong viec to kiem tra tai chinh
tai twang THPT Ham Giang tich cgc lanh manh va ngan ngira, loaf bO nhang tieu
ctrc cita cOng tac nay trong thai gian qua. De viec to kiêm tra tat chinh tai twang
THPT Ham Giang trong thai gian tai nhu sau:

F-

* Co hOi:
Nhang nam gan day dugc six quan tarn ciiaNha nuac dOi vai nganh gido duc.
Tai HOi nghi trung trang 8 , khOa XI co neu "VC dOi mai can ban, town din gide duc
va. dap tao, dap Ong yeti cau cong nghiep Itha, hien dai h6a trong dieu kien kinh

thi trtrOng dinh huang xa hOi chit nghia va h6i nhap quOc té". Be tao dieu kien va
hanh lang phap ly cho cac co sa: gido duc va ciao tao trong he thOng gido duc cOng
lap dugc to chi, to chiu trach nhiem ye thuc thi nhiem vu, trong dO co to chu ye tai
chinh.
Chinh phi da ban hanh cac Nghi dinh quy dinh quyen to chu, to chiu trach
nhiem ye tai chinh a cac co sir gido duc cong lip.
BO tai chinh cling ban hanh cac ThOng to huang dan, sira d6i be sung ye
thuc hien cac Nghi dinh cita Chinh phU nham giitp nganh gido duc not chung, cac ca
sir gido duc not rieng thuc hien quyen to chu ve tai chinh tai don vi.
Uy ban nhan dan tinh Tra. Vinh da can dr cac van ban phap. quy ban hanh
cac quyet dinh thuc hien to chi ye tat chinh tit dia ban tinh Tra Vinh.
Chinh quyen dia phuang tao dieu kien cho nha truOmg thgc hien cOng tac xa
hoi h6a gido duc ding chung tay van &Ong, gilt]) da hoc sinh co hoan cânh kinh*khO khan tren dia ban xa.
* Thach link:
Mac du co cac van ban phdp quy huang dan thuc hien quyen to chit, to chin
trach nhiem y e tai chinh tai cac co sa giao due nhung khi van dung \Tao thuc to cac
van ban huang dan thgc hien chOng cheo, kh6 hieu, con chung chung chua cu the
gay khO khan khi ap dung tai cac co sa:

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SO. GD-DT co ma cac lop bOi cluOng ye quan 19 tai chinh cho thu tru gng, ka
town cac don vi nhung thAri gian hoc rat ngan nen chin hiéu sau ye nhiem vu va
quyen han ctia minh.
Hieu, truOng chin co, ph6 hieu true yng xir 19 cong viec ctla hieu truerng va
ngueri meri den cong tac chin co hieu sau ye cong tac tai chinh cua don vi.
* Diem manh:

C-

- Nhan vien ke toan dugc dao tao bdi ban v'e nghiep vu tai chinh Ice toan, chiu
kh6 hoc h6i, nghien cdu van ban hu gng dan nen that hien cong tat tai chinh dung
cac van ban chi dao hien hanh tai dan vi theo.
Thu trugng dan vi co xay dung ke hoach kiem tra not be) , trong dO co tai
chinh nham phdt huy nhung mac lam tot, khdc phtic nhang han che yeti kern trong
qua trinh that hien nhiem vu tai don vi.
Viec thuc hien quy che dan chit, cOng khai tai chinh tai don vi dugc quan
tam lid nhan dugc six dOng thuan dm tap the HOi dOng su pham nha truemg•
- Thu trugng ya lee toan dugc tham gia cac lOp tap huan quan 19 tai chinh ngan
ngdy do SO Tai chinh vA. SO. Gido due to chin .
- VA ca sa vat chat phOng hoc da xay dung twang d'Ai khang trang nhung khu
hieu bO, san chai bai tap cho hoc sinh chu g co nen viec dau to xay dung co. ban
dugc chia trong trong theri gian tied tai dan vi.
• ;:
* Diem yeu:
NguAn lac dun hien cong tac kiem tra ye tai chinh con han cite vi chin
dugc tap hudn ye cOng the tai chinh.
Do dun vi tatting hoc co quy m6 nhO nen kinh phi dugc giao trong du toan
kinh phi hang nam khOng dugc nhieu, ma phdi chi hoat dOng qua nhieu nen phan
tiet kiem chi thu nhap tang them cho cOng chat, vien chirc trong dun vi ding co
phan ban che•
- Viec quart 19 Tai chinh cac näm qua chin dugc tot lam dan den tinh trang/
phdi dau to trang thiet bi day hoc, mua sam, sira china nhO. Mat khdc kinh phi cin
dan vi con phdi chi cho hoc tap bAi duerng nang cao trinh d'A chuyen mein nghiep
trong mot näm qua nhieu.
Thu truOng dan vi IA phO hieu truOng xer 19 cong viec caa hieu truOng nen
viec quart 19 va to chin tir kiem tra tai chinh 6 don vi con nhieu ban che.
* Diem manh nao dugc pint huy. Diem yeti phdi sOm khAc phuc.
Tin nhting diem manh, diem yeu neu tren, hieu truOng tranh thU cac ngu6n Luc

hO tro ter ben ngoai that hien tot cong tac xa hOi hOa tai don vi. at huy cac nhung
chinh that hien tot
mat lam dugc tiep tuc tao dieu kien de cdc cd nhan pin trach
nhung han
nhiem vu „ dirge giao. Ngoai ra, hieu truOng xac dinh nguyen nhan
cite yéu de rut kinh nghiem va than chinh kip then; tranh thu kien nghi v gi SO GDDT va cac nganh co lien quan sem hoan thanh thu ttic bO nhiem hieu tru gng, ban
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hanh cac huang an chi dao cu the de ginp cho cac co so giao duc thuc hien tot
cong tac tai chinh a don vi.

2.4. Kinh nghitn that to trong viec to kitn tra tai chinh tai Piecing THPT Ham
Giang.
Hoc qua chuyen de nay tOi nhan thay nhang viec truang THPT Ham Giang
lam dugc nhang tram qua la : Xay dung kê hoach thu - chi, quy the chi tieu nei be,
cOng khai tai chinh trong cac ky hop Hei dOng six pham, ...Ben cach do cOn met so
han ché ye quail IY tai chinh cua nha twang Do IA:
- Xdy dung ke hoach thu - chi truerc khi xay dung quy the chi tieu nei
be dan den S 1,T khOng dOng nhat gitta ké hoach thu - chi va cac dinh rink cria quy ché
chi lieu nei be. Ke hoach thu chi khOng re rang, kheng cu the tong nei dung chi nen
rat khO khan mei khi can chi cho giao vien, hoc sinh Ice ca cac khoan chi thuang
xuyen va cac khodn chi khOng thuang xuyen cua nha. trixOng.
- Viec ghi chap va luu kit he so chdng tit chin dugc cap nhat kip then dan
den khO than trong viec kiem tra, giam sat va cong khai tai chinh trong nha truOng.
Chin thAnh lap dugc t6 kiem tra tai chinh cua clan vi; Ban thanh tra nhan
khOng kiém tra tai
dan va cac thanh vien trong to kiem tra chi kiem co ser vat ,
thu quy;
ké toan

chinh bai vi ho khOng nam dugc cOng tac tai chinh, 9 ngoai
chi thgc hien cong tac kiém tra tai chinh theo lich kiêm tra cUa So GD-DT dinh
hoac dot xuat.
TO chdc cong tat to kiem tra tai chinh cua don vi hang nam chin hieu qua
nen viec phat hien nhilng sai sot cha ke toan trong thu chi -Lai chinh, dac biet la that
hien to chi) to chiu trach nhiem y e tai chinh hien nay & don vi cOn han ché allay
chit
*Cach giai quy'et:
9 - Can ca vac Quyet dinh se 67/2004/QD-BTC ngay 13/8/2004 ve cong tac to
kiem tra tai chinh tai trueng hoc; viec lap du town thu, chi, st ir dung; kê hoach chi tieu nei
be kr nguem ngan sach, huy deng nhan dan, nguen khdc; viec thut hien cong khai theo
nguyén tac; cac dinh mac chi tieu, dinh mac khac...
- TIM tnrang don vi xay dung ke hoach to kiem tra tai chinh va thanh lap t6 kiem
tra tai chinh de kiem tra cac nei dung ken va yen can Ke toan bac) cao va gidi trinh
cac nguen thu — chi tai chinh trong nam 2017 (kinh phi nha nubs cap, thu hoc phi,
cong tac xa hei h6a,...), chi (thuang xuyen, khOng thuang xuyen,...), viec km tr&
thu k9 ghi bién ban
ho so, the de bao can, ,cOng khai tai chinh tai don vi,
nhang mac Jam dugc tiép tuc phat huy, nhang han the, thiéu sot ké toan, thu quy
xay dung ke hoach kirk phut.
* Nguyen nhan thanh cong_ du&i sir chi dao cua thil twang don vi, ke toan va
thti quy tich cac hgp tac mo dieu kien cho to kiem tra hoan thanh nhiem vu.
*Nguyen nhan han the trong cong tac kiem tra tai chinh: cac thanh vien trong
to kiem tra khOng am hien y e cong tac tai chinh nen trong qua trinh lam viec cOn
10


han che, phdn lOn Id can cir vdo bao cao, giai trinh ctia ke toan va thU quSi cua dan
vi. Vi vay chat ltrong kiem tra tai chinh tai don vi chat hieu qua chu g cao.

11




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4.Ket Juan y e hien nghi

4.1 Kit luan:
Quan ly tai chinh trong nha trubng la cong tac quan ly sir dung dOng tien mat
di vdo va di ra ( Ice hoach tien mat- mot cong cu hoach dinh tai chinh co ban) dm
nhA trugng nham dap ling yeti cau, mac tiéu phat trier) day va hoc ca ye so lung va
chat luting, nang cao defi song vat chat va tinh than cho can bO ,gido vien, cong nhan
vien trong nha truerng. Quail ly tai chinh hieu qua IA then chOt de van hanh to chirc,
do do de nang cao hieu qua quail 19 tai chinh can thoc hien tot cdc chirc nang caa
(van 19 tai chinh, do Id:
Hoach dinh lap ke hoach
Thoc hien ke hoach
Kiem tra ,giam sat
Ghi chep, km tat he) so, so sach chimg tit
Tuy khOng phdi là don vi hoat dOng kinh t8, nhung nha truOng nao cling
khoan thu chi tai chinh, nhat IA khi )(ay dung ma rang tat :Ong sex hoac mua sam
trang thiet bi. Vi vay Hieu truang khOng the lanh chi dao chuyén mein ma con phdi
troc tiep quan ly tai chinh.Thuerng khi meri &roc de bat, khOng co hieu truekng flax)
am tueng ye linh, voc quan ly tai chinh. Cho nen neu khOng chiu khO tim hieu them,
quan, thieu dan cha, tham chi muon vun y en cho lai ich ca than thi rat de
lai

mac thieu sot trong quail 19 tai chinh.
MuOn khac phuc tinh trang nay, can co nhung lop bOi dixOng kien thirc quail
19 tai chinh cho hieu trudng cling nhu nhung quy dinh re) rang ye chi tieu tai chinh
trong nha truemg cong lap. Mat khdc, ngue y i hieu truang can tuan thu theo ne nép
lam viec dan cha, cOng khai, minh bach trong boat dOng tai chinh, bac) dam quyen
lai chinh clang dm can 130 va gido vien. Day cling la co ser quan trong bao ydam so
doAn ket trong nha truOng de tap trung cho mac tiéu phan dau nang cao chat luting
va hieu qua gido dac.
He cOng tac quail 19 tai chinh cua hieu truerng luOn minh bach, hieu qua, &mg
luat, tranh dugc nhung sai trai, gay that thodt ve vat chat, tien bac cilia nha nuOc va
tap the. TruOt het, nguOi lanh dao can to &rang dao dirc, gift gin pham chat trong
sach, liem khiet, tranh xa nhftng cam clO ye vat chat,tien bac. Mat khac, cdc cap
qudn ly can ma nhung 16:p b8i duekng, tap huan ye quan ly tai chinh de hieu truerng
duqc hoc tap, nang cao hieu biet nghiep vu quan 19 tai chinh.
Co Y thirc trach nhiem \Ta co kien thirc ve quan ly tai chinh se giap hieu
trutng thuc hien &mg, giam thieu chuyen lam sai ma khOng biet minh sai. Mac
hien nghiém quy the dan chili a co sec cdc khodn thu chi phai duqc cong khai, ban
dOng nha. truOng. Tao dial kien ‘ cho Trudmg Ban
bac thOng nhat trong town
chinh, g6p phan lanh manh h6a
thanh tra than dan kiem tra, giam sat cong tac
cOng tac tai chinh nha tntekng. Co vay Hieu truerng mei yen tam, khOng so kien
tang, to cao lam trdi ye cOng tat quail ly tai chinh de tap trung cho cOng tac lanh dao
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va. chi dao chuyên men. Mat khac, ceng tac to kiem tra tad chinh cua thtl truang tai
dan vi can tinh nghiém tac, chat che, eel-1g tam.
4.2 Kiê'n nghi

- Be sung cac van ban phap quy hueng dan thut hien , quyén to chit, to chiu
trach nhiem y e tai chinh tai cac co SO giao duc hop 1Y cu the de van dung vao thuc to
tai cac co see dat hieu qua.
- SO. GD-DT can ina cac lop bai du/Ong ve quail ly tai chinh cho thu truang,
ke toan, truOng ban thanh tra nhan dan the don vi.
- SO. GD-DT sam t6 chat thi chat danh Hieu truang de cac ca sa gião duc co
hieu twang lieu hanh cong viec \fa quan 132 tai chinh dung trach nhiem.
Nha truang tao dieu kien cho cac lut lugng trong to kiem tra tai chinh tham
gia cac khOa hoc ye tai chinh de thuc hien bat nhiem vu kiem tra tai chinh trong nha
truOng.
,
Tang cueing ding tac bei duerng nghiep vu thwarng xuyén cho nhan vién kê
toan, thU quy; thU truang cap nhat nhttng che do chinh sach mai, trao del nghiep
vutai chinh nham nang cao hieu qua quan ly tai chinh a dan vi.
Chi dao dp dung cac me hinh xay dung ke hoach phât trien va ke hoach tai
chinh hang nam va trung han da. dop y Be Tai chinh tap huan, &rig thOi dp dung cac
phan m'em may vi hnh trong cong tac thong ke quail ly tai chinh, tad san nha truOng.

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TAI LIEU THAM ICHAO
hanh

Luat Gido duc nam 2005 , &roc sin d6i b6 sung nam 2009 va van ban thi
Nha xuat ban chinh tri quOc gia.

Dieu 1a truing trung hoc co sO . , tru&ng trung hoc ph6 thOng va trunmg ph6
thOng co nhiau cap hoc.
Nghi quyat Hoi nghi Trung uang 8 khOa XI va if& mOi can ban, town dian

gido duc N/A &co tam
Quyat dinh s6 67/2004/QD-BTC ‘ ngdy 13/8/2004 dm BO , truOng BO Tai
chinh quy dinh va viac ban hanh Quy the va to kiam tra tai chinh, ka toan tai cac co
quan, don vi co sir dung kinh phi ngan sach nha nu&c.
ThOng to so 113/2007/TT-BTC ngây 24 thang 9 nam 2007 sin dOi IDO
sung ThOng hr so 71/2006/TT-BTC ngdy 09/08/2006 cna BO tai chinh huOng clan
thgc hian Nghi dinh s6 43/2006/ND-CP ngay 25/04/2006 cita Chinh phit quy dinh
quyan tg chti, , t‘r chiu trach nhiam va thuc hian nhiam vu to chirc bO may, bia,n...cha
va tai chinh ded \Tad don vi su nghiap cong lap.
ThOng to 164/2011/TT-BTC ngdy 17 that-1g 11 nam 2011 cna BO tai chinh
Quy dinh quan ly thu, chi bang tier' mat qua N thOng Kho bac Ma nuOt.
Bao cdo tong kat nam hoc 2017 -2018 dm Tru&ng THPT Ham Giang,
Huyan Tra Cu, Tinh Tra Vinh.
Quy the chi nail not 13,0 nam hoc 2018 dm truAmg THPT Ham Giang,
Huyan Tra Cu, Tinh Tra Vinh.
9. TM liau bAi &rang can bO quan ly truing ph6 thong, chuyan da 12 va
quan 1y tai chinh

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