sách biểu thuế xuất nhập khẩu năm 2017 song ngữ anh việt mới nhất bộ tài chính » sách hay » NGHIỆP VỤ KẾ TOÁN CHUYÊN SÂU ÁP DỤNG TRONG HỆ THỐNG THÔNG TIN QUẢN LÝ NGÂN SÁCH VÀ KHO BẠC (TABMIS) DÀNH CHO CÁC CƠ QUAN, ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP NĂM 2015

NGHIỆP VỤ KẾ TOÁN CHUYÊN SÂU ÁP DỤNG TRONG HỆ THỐNG THÔNG TIN QUẢN LÝ NGÂN SÁCH VÀ KHO BẠC (TABMIS) DÀNH CHO CÁC CƠ QUAN, ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP NĂM 2015

NGHIỆP VỤ KẾ TOÁN CHUYÊN SÂU ÁP DỤNG TRONG HỆ THỐNG THÔNG TIN QUẢN LÝ NGÂN SÁCH VÀ KHO BẠC (TABMIS) DÀNH CHO CÁC CƠ QUAN, ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP NĂM 2015

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Kế toán nhà nước áp dụng cho Hệ thống thông tin quản lý Ngân sách và nghiệp vụ Kho bạc (TABMIS) đóng vai trò rất quan trọng trong hoạt động của Kho bạc nhà nước. Bởi lẽ đây là công việc thu thập, xử lý, kiểm tra, giám sát, phân tích và cung cấp thông tin về: Tình hình phân bổ dự toán kinh phí NSNN; Tình hình thu, chi Ngân sách nhà nước; Tình hình vay và trả nợ vay của NSNN; Các loại tài sản của nhà nước do KBNN đang quản lý và các hoạt động nghiệp vụ KBNN. Bên cạnh đó, để giúp cho việc quản lý điều hành và tổ chức thực hiện dự toán ngân sách theo đúng quy định, trong thời gian qua, Nhà nước đã ban hành một số văn bản như: Thông tư số 211/2014/TT-BTC ngày 30-12-2014 của Bộ tài chính quy định về tổ chức thực hiện dự toán ngân sách nhà nước năm 2015; Văn bản hợp nhất số 44/VBHN-BTC ngày 13-10-2014 của Bộ tài chính về việc hướng dẫn bổ sung một số điểm về quản lý, điều hành ngân sách nhà nước; Thông tư số 123/2014/TT-BTC ngày 27-08-2014 của Bộ tài chính hướng dẫn tổ chức vận hành, khai thác hệ thống thông tin quản lý ngân sách và kho bạc (TABMIS);…

Nhằm giúp cán bộ kế toán Kho bạc và những người quan tâm thuận tiện trong việc áp dụng các nghiệp vụ kế toán TABMIS về ghi chép tài khoản, hạch toán kế toán; phương pháp ghi chép và luân chuyển chứng từ; đồng thời cập nhật và bổ sung kịp thời những quy định của Nhà nước về quản lý điều hành và tổ chức thực hiện dự toán ngân sách nhà nước năm 2015; …Nhà xuất bản Tài Chính xin giới thiệu cuốn sách:

NGHIỆP VỤ KẾ TOÁN CHUYÊN SÂU ÁP DỤNG TRONG HỆ THỐNG THÔNG TIN QUẢN LÝ NGÂN SÁCH VÀ KHO BẠC (TABMIS) DÀNH CHO CÁC CƠ QUAN, ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP NĂM 2015”

Nội dung cuốn sách gồm có các phần sau:

Phần một. Hướng dẫn quản lý điều hành và tổ chức thực hiện dự toán ngân sách nhà nước 2015;

Phần hai. Danh mục hệ thống và nội dung, kết cấu, phương pháp ghi chép tài khoản kế toán;

- Danh mục hệ thống tài khoản kế toán;

- Nội dung, kết cấu và phương pháp ghi chép tài khoản kế toán (Kế toán vốn bằng tiền; Kế toán ngân sách nhà nước; Kế toán vay nợ và trả nợ vay; Kế toán tiền gửi đơn vị tại kho bạc nhà nước; Kế toán thanh toán điện tử KBNN; Kế toán thanh toán bù trừ; Kế toán điện tử liên ngân hàng; Kế toán điều chuyển vốn và quyết toán vốn; Kế toán ngoại tệ; Kế toán các tài khoản không trong cân đối; Kế toán cho vay và thu hồi nợ vay; Kế toán dự toán chi hoàn thuế GTGT; Kế toán chi ngân sách bằng lệnh chi tiền…)

Phần ba. Biễu mẫu, nội dung, phương pháp ghi chép và luân chuyển chứng từ.

- Biểu mẫu, nội dung, phương pháp ghi chép và quy trình luân chuyển chứng từ thu, chi ngân sách nhà nước; chứng từ thanh toán; chứng từ tín dụng nhà nước;

- Biểu mẫu, nội dung, phương pháp ghi chép và quy trình luân chuyển chứng từ khác.

Sách dày 450 trang, Bìa mềm, khổ 20×28 Giá bìa 335.000 đ/ cuốn

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…

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

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

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