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  • Sách nghiệp vụ kế toán ngân sách tài chính và sơ đồ hạch toán kế toán

  • Sách nghiệp vụ kế toán ngân sách tài chính và sơ đồ hạch toán kế toán
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    Sách nghiệp vụ kế toán ngân sách tài chính và sơ đồ hạch toán kế toán

    Công tác quản lý tài chính ngân sách xã là một hệ thống các quan hệ phát sinh trong quá trình tạo lập, phân phối và sử dụng quỹ tiền tệ của chính quyền cấp xã, nhằm thực hiện các chức năng của Nhà nước cấp cơ sở trong khuôn khổ đã được phân cấp quản lý.

    Trong những năm qua, Chính phủ và Bộ Tài chính đã ban hành các văn bản pháp luật hướng dẫn chế độ kế toán ngân sách và tài chính xã nhằm tạo cơ sở pháp lý quan trọng để quản lý và sử dụng có hiệu quả mọi khoản thu, chi và các khoản đóng góp của nhân dân như:

    nghiep vu ke toan ngan sach tai chinh

    nghiep vu ke toan ngan sach tai chinh

    Quyết định số 94/2005/QĐ-BTC ngày 12/12/2005 của Bộ Tài chính Về việc ban hành “Chế độ kế toán ngân sách và tài chính xã”;

    Thông tư số 146/2011/TT-BTC ngày 26/10/2010 của Bộ Tài chính Hướng dẫn sửa đổi, bổ sung  chế độ kế toán Ngân sách và Tài chính xã ban hành kèm theo Quyết định số 94/2005/QĐ-BTC ngày 12/12/2005 của Bộ Tài chính.

    Nhằm trang bị, cập nhật và hệ thống hóa những kiến thức cơ bản, chuyên sâu về nghiệp vụ kế toán, nâng cao năng lực quản lý tài chính cho các cán bộ đang công tác kế toán tại xã, phường, thị trấn; Nhà xuất bản Tài Chính giới thiệu cuốn sách: “NGHIỆP VỤ KẾ TOÁN NGÂN SÁCH – TÀI CHÍNH & SƠ ĐỒ TÀI KHOẢN HẠCH TOÁN KẾ TOÁN XÃ, PHƯỜNG, THỊ TRẤN”

    Nội dung cuốn sách gồm:

    Phần thứ nhất: Khung pháp lý về kế toán xã, phường, thị trấn.

    Phần thứ hai: Danh mục và  biểu mẫu chứng từ kế toán xã, phường, thị trấn

    Phần thứ ba: hệ thống tài khoản kế toán và một số phương pháp định khoản – thiết lập sơ đồ kế toán xã , phường, thị trấn

    Phần thứ tư: Mẫu sổ kế toán và báo cáo tài chính, quyết toán xã, phường, thị trấn

    Phần thứ năm: Quy định mới nhất về chế độ tiền lương, trợ cấp, phụ cấp, bảo hiểm đối với cán bộ xã, phường, thị trấn.

    Phần thứ sáu: Hướng dẫn sử dụng và xử phạt vi phạm hành chính trong lĩnh vực quản lý tài sản nhà nước tại xã, phường, thị trấn.

    Phần thứ bảy: Hệ thống mục lục ngân sách nhà nước mới (Áp dụng từ tháng 08-2012).

    Chế độ kiểm soát thanh toán các khoản chi ngân sách mới nhất

    Việc quản lý, kiểm soát, thanh toán các khoản chi ngân sách nhà nước qua Kho bạc tại các cơ quan, đơn vị sử dụng ngân sách Nhà nước có hiệu quả và đúng chế độ, tiêu chuẩn, định mức đang là một đòi hỏi cấp thiết và quan trọng trong giai đoạn hiện nay.

    Để đáp ứng yêu cầu này, vừa qua Nhà nước ta đã ban hành một số văn bản như:

    Thông tư số 162/2012/TT-BTC ngày 03/10/2012 quy định việc tạm ứng vốn Kho bạc nhà nước;

    Thông tư số 161/2012/TT-BTC ngày 02/10/2012 quy định chế độ kiểm soát, thanh toán các khoản chi ngân sách Nhà nước qua kho bạc Nhà nước…

    Nhằm giúp các cơ quan, đơn vị, cá nhân,… cập nhật kịp thời những quy định của pháp luật về việc quản lý các khoản chi ngân sách nhà nước, tạm ứng vốn Kho bạc nhà nước; thực hiện nhập dự toán chi ngân sách và lệnh chi tiền vào hệ thống thông tin quản lý ngân sách và Kho bạc; quản lý, sử dụng kinh phí ngân sách Nhà nước; chế độ đấu thầu, mua sắm tài sản trong đơn vị hành chính sự nghiệp;…Nhà xuất bản Tài chính xin giới thiệu cuốn sách:  “CHẾ ĐỘ KIỂM SOÁT THANH TOÁN CÁC KHOẢN CHI NGÂN SÁCH & TẠM ỨNG VỐN KHO BẠC NHÀ NƯỚC TRONG CÁC ĐƠN VỊ SỬ DỤNG NGÂN SÁCH NHÀ NƯỚC”

    Nội dung cuốn sách gồm có các phần sau:

    Phần thứ nhất. Kiểm soát, thanh toán các khoản thu – chi tiền mặt, tạm ứng vốn qua Kho bạc nhà nước. Phần thứ hai. Hướng dẫn phát hành tín phiếu, trái phiếu Kho bạc và quản lý các tài sản do Kho bạc nhận gửi, bảo quản. Phần thứ ba. Quy chế thực hiện nhập dự toán chi ngân sách và lệnh chi tiền vào hệ thống thông tin quản lý ngân sách và Kho bạc (TABMIS). Phần thứ tư. Hướng dẫn lập dự toán, quyết toán, quản lý và sử dụng kinh phí ngân sách Nhà nước. Phần thứ năm. Chế độ công tác phí, bồi dưỡng, hỗ trợ do ngân sách Nhà nước bảo đảm kinh phí.Phần thứ sáu. Quy định mới nhất về tổ chức đấu thầu mua sắm tài sản trong các đơn vị hành chính sự nghiệp. Phần thứ bảy. Quy định về xử phạt vi phạm hành chính trong lĩnh vực quản lý, sử dụng tài sản Nhà nước.

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