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HỆ THỐNG MỤC LỤC NGÂN SÁCH NHÀ NƯỚC – 2015.(ÁP DỤNG TỪ NGÀY 1/2/2015)

HỆ THỐNG MỤC LỤC NGÂN SÁCH NHÀ NƯỚC – 2015.(ÁP DỤNG TỪ NGÀY 1/2/2015)

Ngày 14/11/2014, Quốc hội đã thông qua Nghị quyết số 79/2014/QH13 về phân bổ ngân sách Trung ương năm 2015. Theo đó, dự toán tổng số chi đầu tư phát triển là 97.306 tỷ đồng; chi trả nợ và viện trợ là 150.000 tỷ đồng; chi phát triển các sự nghiệp kinh tế – xã hội, quốc phòng, an ninh, quản lý hành chính là 399.608 tỷ đồng; chi thực hiện cải cách tiền lương là 10.000 tỷ đồng và dự phòng là 13.000 tỷ đồng…

he-thong-mlnsnn

HỆ THỐNG MỤC LỤC NGÂN SÁCH NHÀ NƯỚC – 2015.(ÁP DỤNG TỪ NGÀY 1/2/2015)

Chính phủ có trách nhiệm thu, chi ngân sách Nhà nước và phân bổ ngân sách Trung ương cho từng Bộ, ngành, cơ quan khác ở Trung ương và từng tỉnh, thành phố trực thuộc Trung ương; chỉ đạo UBND các tỉnh, thành phố trực thuộc Trung ương trình Hội đồng nhân dân cùng cấp quyết định dự toán thu ngân sách Nhà nước trên địa bàn, dự toán chi ngân sách địa phương, quyết định phân bổ dự toán ngân sách theo thẩm quyền, đúng quy định của pháp luật.

Ngày 27/06/2014, Bộ Tài chính cũng  ban hành Thông tư số 84/2014/TT-BTC hư ơớng  dẫn xây dựng dự toán NSNN năm 2015. Theo đó mục tiêu huy động vào NSNN năm 2015 từ thuế, phí khoảng 18-19% GDP; dự toán thu nội địa và dự toán thu ngân sách từ hoạt động xuất nhập khẩu tăng bình quân khoảng 14-16% và 6-8% so với năm 2014.

Bên cạnh đó, Bộ Tài chính cũng ban hành nhiều Thông tư mới hướng dẫn bổ sung, cập nhật Hệ thống Mục lục ngân sách nhà nước.Theo thông tư 192/BTC/2014

Nhằm giúp các cơ quan, đơn vị hành chính sự nghiệp, các tổ chức, cá nhân kịp thời nắm bắt những thông tin mới nêu trên, Nhà xuất bản Tài Chính giới thiệu cuốn sách: HỆ THỐNG MỤC LỤC NGÂN SÁCH NHÀ NƯỚC – 2015.(ÁP DỤNG TỪ NGÀY 1/2/2015)

Nội dung cuốn sách gồm các phần chính sau đây:

Phần thứ nhất. Các quy định mới về dự toán ngân sách 2015

Phần thứ hai. Hướng dẫn quản lý, điều hành ngân sách nhà nước và mã số đơn vị có quan hệ ngân sách

Phần thứ ba. Hướng dẫn vận hành, khai thác Hệ thống thông tin Quản lý ngân sách và kho bạc (TABMIS)

Phần thứ tư. Quy định về quản lý, sử dụng vốn đầu tư có sử dụng ngân sách nhà nước

Phần thứ năm. Hướng dẫn kế toán dự trữ quốc gia

Phần thứ sáu. Xử phạt vi phạm hành chính trong lĩnh vực ngân sách nhà nước

Phần thứ bảy. Hệ thống Mục lục ngân sách nhà nước

Tem chống giả

Sách có độ dày 432 trang.Gía phát hành 335,000đ/ 1 c

HƯỚNG DẪN THỰC HÀNH CHẾ ĐỘ KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆP VÀ CÁC VĂN BẢN THỰC HIỆN MỚI NHẤT

HƯỚNG DẪN THỰC HÀNH CHẾ ĐỘ KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆP VÀ CÁC VĂN BẢN THỰC HIỆN MỚI NHẤT

huong-dan-thuc-hanh-ke-toan-hcsn

HƯỚNG DẪN THỰC HÀNH CHẾ ĐỘ KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆP VÀ CÁC VĂN BẢN THỰC HIỆN MỚI NHẤT

Trong bối cảnh hoạt động sản xuất kinh doanh khó khăn như hiện nay, việc kiểm soát chặt chẽ các khoản chi Ngân sách Nhà nước luôn là mối quan tâm lớn của Đảng, Nhà nước và của các cấp, các ngành, góp phần quan trọng trong việc giám sát sự phân phối và sử dụng nguồn lực tài chính một cách đúng mục đích, có hiệu quả; đồng thời là một biện pháp hữu hiệu để thực hành tiết kiệm, chống lãng phí. Thời gian qua, việc quản lý điều hành ngân sách nhà nước cũng đã có những thay đổi lớn và đạt được thành tựu quan trọng, góp phần thúc đẩy nền kinh tế phát triển, giải quyết những vấn đề xã hội.
Nhằm tăng cường đổi mới công tác quản lý tài chính để sử dụng có hiệu quả vốn ngân sách nhà nước, thực hành tiết kiệm, chi tiêu có kế hoạch, đúng mục đích nên Chính phủ và các cơ quan quản lý Nhà nước đã ban hành mới và có bổ sung, sửa đổi nhiều văn bản về chế độ kế toán; điều hành quản lý tài chính đối với các đơn vị sự nghiệp; công tác đấu thầu, mua sắm hàng hóa; phương pháp khấu hao tài sản cố định. Cụ thể như sau: NQ số 01/NQ-CP ngày 03-01-2015 Về những nhiệm vụ, giải pháp chủ yếu chỉ đạo điều hành thực hiện kế hoạch phát triển kinh tế – xã hội và dự toán ngân sách nhà nước năm 2015; TT số 162/2014/TT-BTC ngày 06-11-2014 Quy định chế độ quản lý, tính hao mòn tài sản cố định trong các cơ quan nhà nước, đơn vị sự nghiệp công lập và các tổ chức có sử dụng ngân sách nhà nước; TT số 159/2014/TT-BTC ngày 27-10-2014 Hướng dẫn thực hiện một số nội dung về thẩm quyền, thủ tục xác lập quyền sở hữu của nhà nước về tài sản và quản lý, xử lý tài sản được xác lập quyền sở hữu của nhà nước; NĐ số 63/2014/NĐ-CP ngày 26-06-2014 Quy định chi tiết thi hành một số điều của Luật Đấu thầu về lựa chọn nhà thầu.
Để giúp Kế toán trưởng và các cán bộ làm công tác kế toán thực hiện tốt nhiệm vụ của mình, Nhóm biên tập biên soạn cuốn sách: “CẨM NANG QUẢN LÝ TÀI CHÍNH DÀNH CHO KẾ TOÁN TRƯỞNG – HƯỚNG DẪN THỰC HÀNH CHẾ ĐỘ KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆP VÀ CÁC VĂN BẢN THỰC HIỆN MỚI NHẤT”.
Nội dung cuốn sách bao gồm những phần chính sau:
PHẦN I. CHẾ ĐỘ KẾ TOÁN ÁP DỤNG ĐỐI VỚI CƠ QUAN, ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP
PHẦN II. HƯỚNG DẪN PHƯƠNG PHÁP HẠCH TOÁN KẾ TOÁN ĐƠN VỊ HÀNH CHÍNH, SỰ NGHIỆP
PHẦN III. NHIỆM VỤ, GIẢI PHÁP ĐIỀU HÀNH THỰC HIỆN KẾ HOẠCH PHÁT TRIỂN KINH TẾ – XÃ HỘI
PHẦN IV. CHẾ ĐỘ KHẤU HAO VÀ QUẢN LÝ TÀI SẢN TRONG ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP
PHẦN V. CÔNG TÁC ĐẤU THẦU, ĐẦU TƯ, MUA SẮM, ĐẶT HÀNG, CUNG ỨNG TÀI SẢN PHỤC VỤ HOẠT ĐỘNG CỦA CÁC CƠ QUAN, TỔ CHỨC NHÀ NƯỚC
Sách đẹp, khổ 20*28 cm, dày 424 trang, Giá: 335.000đ. Nộp lưu chiểu quý I / 2015.

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