Cẩm nang quản lý tài chính dành cho kế toán trưởng
  • Cẩm nang quản lý tài chính dành cho kế toán trưởng

    • Số trang:490
    • Nhà xuất bản:Tài chính
    • Nguồn gốc xuất xứ:NXB Tài chính
    • Tác giả:Bộ tài chính
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KHUYẾN MẠI ĐẶC BIỆT MUA 2 TẶNG 1

Khi mua 2 sản phẩm Cẩm nang quản lý tài chính dành cho kế toán trưởng ( Chú ý sản phẩm cùng loại ) Các bạn sẽ được tặng bột rửa bát hoặc muối rửa bát hoặc nước làm bóng đồng thời tặng luôn que thử nước cứng cho khách hàng có nhu cầu, Nguồn gốc
NXB Tài chính

Cẩm nang quản lý tài chính dành cho kế toán trưởng


Cẩm nang quản lý tài chính dành cho kế toán trưởng

Kế toán hành chính sự nghiệp là kế toán chấp hành ngân sách của nhà nước tại các đơn vị hành chính sự nghiệp, là công cụ điều hành, quản lý các hoạt động kinh tế, tài chính của các đơn vị hành chính.

Do đó, để quản lý và chủ động trong các khoản chi tiêu của mình, hàng năm các đơn vị hành chính sự nghiệp phải lập dự toán cho từng khoản chi tiêu này. Dựa vào báo dự toán, ngân sách nhà nước cấp kinh phí cho các đơn vị. Chính vì vậy, kế toán không chỉ quan trọng đối với bản thân đơn vị mà còn quan trọng đối với ngân sách nhà nước.

cam nang ke toan truong

cam nang ke toan truong

Công việc của kế toán trong các đơn vị hành chính sự nghiệp là phải tổ chức hệ thống thông tin bằng số liệu để quản lý và kiểm soát nguồn kinh phí, tình hình sử dụng quyết toán kinh phí, tình hình quản lý và sử dụng các loại vật tư tài sản công; tình hình chấp hành dự toán thu, chi và thực hiện các tiêu chuẩn định mức của Nhà nước ở đơn vị.

Để giúp Lãnh đạo và cán cán bộ làm công tác kế toán kịp thời nắm bắt những quy định mới về chế độ kế toán và chính sách tài chính, Nhà xuất bản Tài Chính xuất bản cuốn sách “CẨM NANG QUẢN LÝ TÀI CHÍNH DÀNH CHO KẾ TOÁN TRƯỞNG ĐƠN VỊ HÀNH CHÍNH SỰ NGHIỆP”.
Nội dung cuốn sách bao gồm những phần chính sau:
Phần I. Tổng quan các nghiệp vụ của công tác kế toán
Phần II. Chế độ kế toán mới nhất áp dụng đối với cơ quan, đơn vị hành chính sự nghiệp
Phần III. Hệ thống biểu mẫu kế toán mới nhất và phương pháp lập chứng từ, ghi sổ kế toán
Phần IV. Hướng dẫn thực hiện kế toán nhà nước áp dụng cho hệ thống thông tin quản lý ngân sách và nghiệp vụ kho bạc (TABMIS)
Phần V. Quy chế chi tiêu nội bộ và quản lý phương tiện đi lại
Phần VI. Hướng dẫn mới nhất về xây dựng dự toán ngân sách nhà nước năm 2014
Phần VII. Hệ thống mục lục ngân sách nhà nước (đã bổ sung, sửa đổi đến tháng 8/2013).

Sách hệ thống mục lục ngân sách nhà nước Bộ Tài Chính

Một trong những cơ sở đánh giá khả năng quản lý ngân sách nhà nước của quốc gia đó là Mục lục Ngân sách nhà nước. Hệ thống Mục lục Ngân sách nhà nước có bao quát được các hoạt động kinh tế của Nhà nước thì việc thu thập, phân tích và xử lý số liệu mới đầy đủ;

Từ đó cung cấp thông tin kịp thời cho công tác lập dự toán ngân sách nhà nước; điều hành, quản lý ngân sách nhà nước; đồng thời cung cấp thông tin cần thiết phục vụ việc đề ra các quyết định phát triển kinh tế – xã hội.

muc luc ngan sach nha nuoc quan ly su dung

muc luc ngan sach nha nuoc quan ly su dung

 

Hệ thống Mục lục Ngân sách nhà nước được ban hành ngày 02-06-2008 theo Quyết định số 33/2008/QĐ-BTC. Từ đó đến nay, Hệ thống Mục lục Ngân sách nhà nước được sửa đổi, bổ sung nhiều lần để dần hoàn thiện và đáp ứng yêu cầu quản lý ngân sách nhà nước trong quá trình đổi mới. Mới đây nhất là Thông tư số 147/2013/TT-BTC ngày 23-10-2013 của Bộ tài chính về việc quy định sửa đổi, bổ sung Hệ thống Mục lục Ngân sách Nhà nước. Theo đó, các khoản sửa đổi, bổ sung có hiệu lực thi hành từ ngày 05-12-2013, áp dụng từ năm ngân sách 2014.

Để giúp cho các cơ quan, đơn vị cập nhật kịp thời và thực hiện tốt những quy định của Chính phủ về Hệ thống Mục lục Ngân sách nhà nước; tăng cường thực hiện nhiệm vụ tài chính, thu chi ngân sách; quản lý, thanh toán quyết toán kinh phí ngân sách; xây dựng dự toán ngân sách nhà nước năm 2014 …Nhà xuất bản Tài chính xin giới thiệu cuốn sách: “HỆ THỐNG MỤC LỤC NGÂN SÁCH NHÀ NƯỚC VÀ NHỮNG QUY ĐỊNH MỚI NHẤT VỀ THANH TOÁN, QUYẾT TOÁN, QUẢN LÝ, SỬ DỤNG KINH PHÍ NGÂN SÁCH NHÀ NƯỚC TRONG CÁC CƠ QUAN, ĐƠN VỊ NHÀ NƯỚC

Nội dung cuốn sách gồm có các phần sau:

Phần thứ nhất. Hệ thống Mục lục Ngân sách nhà nước (có hiệu lực thi hành từ ngày 05-12-2013, áp dụng từ năm ngân sách 2014;

Phần thứ hai. Hướng dẫn kế hoạch dự trữ và ngân sách nhà nước chi cho dự trữ quốc gia;

Phần thứ ba. Chế độ quản lý, sử dụng, lập dự toán, thanh toán và quyết toán kinh phí từ ngân sách nhà nước;

Phần thứ tư. Chế độ tự chủ, tự chịu trách nhiệm sử dụng kinh phí hành chính và quản lý tài chính trong các cơ quan, đơn vị hành chính sự nghiệp;

Phần thứ năm. Hướng dẫn mua sắm, quản lý và sử dụng tài sản tại các cơ quan, đơn vị nhà nước;

Phần thứ sáu. Hướng dẫn kiểm toán quyết toán ngân sách nhà nước cuối năm;

Phần thứ bảy. Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2014.


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