BO GIAO DUC v A DAO TAO C O N G H O A X A H O I C H U N G H I A V I E T N A M TRirCXNG B A I H O C M 6 T P . H O C H I M I N H Poc lap - T u do - Hanh phuc

S6: ̂ 5 /TB-DHM Thanh pho Ho Chi Mirth, ngay A thdngj- nam 2014

T H O N G B A O K H O A BOX DlTOTVG Q U A N L Y T A I C H I N H K E T O A N , Q U A N L Y T A I S A N T R O N G

N G A N H G I A O D U C

Kinh gin: Lanh dao So* Giao due Dao tao tinh Binh Thuan

Phong So* Giao due Dao tao Tp. Phan Thiet, cac huyen, thi xa

Cae tmfrng hoe va etf so* giao due

Can cu Quyet dinh so 4448/QD-BGD&DT-KHTC eua Bo truong Bo Giao due va Dao tao ve vice ban hanh quy dinh ve quyen ban va trach nhiem quan ly tai chinh - tai san cac dan vi sir nghiep cong lap true thuoc Bo Giao due va Dao tao;

Can cur Thong tu so 185/2010/TT-BTC huong dan sua doi, bo sung che do ke toan hanh chinh su nghiep ban hanh kem theo quyet dinh s6 19/2006/QD-BTC cua Bo truong Bo Tai chinh ban hanh sua doi, bo sung cac bieu mau moi huong dan trong cac dom vi su nghiep trong do CO Nganh Giao due; Thong tu s6 22/2004/TT-BGD-DT ngay 28/08/2004 ciia Bo Giao due va Dao tao huong d^n v^ loai hinh giao vien, can bo, nhan vien 6 cac truong pho thong;

Can cu Luat Quan ly, su dung tai san nha nuoc s6 09/2008/QH12; Nghi dinh s6 52/2009/ND-CP cua Chinh phu Qui dinh chi X\k va huong dan thi hanh Luat Quan ly, su dung TSNN; Thong tu s6 245/2009/TT-BTC cua Bo Tai chinh Quy dinh thuc hien mot s6 npi dung cua Nghi djnh so 52/2009/ND-CP; TT s6 09/2012/TT-BTC cua B T C "sua d6i, bo sung TT s6 245/2009/fT-BTC;

Can cu Quyet dinh so 115/2008/QD-TTg cua Thu tuong Chinh phu ve viec ban hanh Quy dinh ve cong khai quan ly, su dung tai san nha nuoc (TSNN) tai co quan nha nude, don vi su nghiep cong lap va to chuc dugc giao quan ly, su dung TSNTsl. Q D s6 202/2006/QD-/TTg cua Thu tudng chinh phii V /v ban hanh quy che quan ly T S N N tai don vi sir nghiep cong lap; TT s6 112/TT-2006/TT-BTC cua B T C "Huong d in thuc hien qui cha quan ly T S N N tai don vi s\nghiep cong lap ban hanh kem theo Quyet dinh so 202/2006/QD-/TTg;

Can cu Thong tu s6 89/2010/TT-BTC cua B T C huong dan ch i do bao cao cong khai quan ly, su dung T S N N tai co quan nha nuoc, don vi su nghiep cong lap, to chuc dugc giao quan ly, su dung tai san nha nude; TT s6 35/2007/TT-BTC cua B T C hudng din thuc hien Nghi dinh s6 137/2006/ND-CP "Qui dinh viec phan cip quan ly nha nude nha nude tai co quan hanh chinh, don v i su nghiep cong lap, tai san dugc xac lap quyen so huu cua nha nude";

Can cu Thong tu s6 122/2007/TT-BTC cua B T C sua d6i, b6 sung mot s6 noi dung cua Thong tu s6 43TC/QLCS cua B T C hudng d in viec tiep nhan va ban giao tai san giua cac co quan H C S N , t6 chuc kinh t6 theo quylt dinh cua co quan co tham quyen;

Can cu Thong tu s6 45/2013/TT-BTC cua B T C quy dinh wh khau hao T S C D , CV11546/BTC-QLCS ngay 29/8/2013 ve quan ly cong san tai cac co quan H C S N ; QD s6 32/2008/QD-BTC ngay 29/5/2008 cua B T C v^ viec ban hanh c h i do quan ly, tinh hao mon tai san CO dinh trong cac co quan nha nude, don vi su nghiep cong lap va cac to chuc co su dung ngan sach nha nude;

Can cu Thong tu so 131/2007/TT-BTC ngay 05/11/2007 cua B T C sua doi, bo sung Thong tu s6 63/2007/TT-BTC ngay 15/06/2007 cua B T C hudng d in thuc hien diu thiu mua s^m tai san nhkm duy tri boat dong thuomg xuyen cua co quan nha nude bang von nha nude;

Can cu Thong tu 07/2014/TT-BTC ngay 14/01/2014 hudng d in viec xu phat vi pham hanh chinh trong ITnh vuc quan ly, su dung tai san nha nude;

Can cu Luat N S N N S6 21/2002/L-CTN; Nghi djnh s6 60/2003/ND-CP hudng d in thi hanh Luat N S N N ; TT 59/2003/TT-BTC Hudng d in thuc hien N D 60/2003/ND-CP; QD 33/2008 ngay 2/6/2008: He thdng muc luc N S N N ; TT 107/2008/TT-BTC:HD b6 sung ve Q L , d i k hanh N S N N ;

Can cu Thong tu s6 113/2008/TT-BTC ngay 27/11/2008 cua B T C hudng dan quan ly va k i l m soat cam kk chi N S N N qua K B N N ; Thong tu s6 161/2012/TT-BTC ngay 2/10/2012 cua B T C quy dinh chi do k i l m soat , thanh toan cac khoan chi N S N N qua K B N N ; C V so 507/KBNN-THPC ngay 22/3/2013 vh Quy trinh quan ly, kiem soat cam ki t chi N S N N qua K B N N ; TT 164/2011/TT-BTC ngay 17/11/2011: quan ly thu chi hkng tien mat

Can cu Thong tu 199/2013/TT-BTC ngay 20 thang 12 nam 2013 cua bo tai chinh quy dinh ve t6 chuc thuc hien du toan ngan sach nha nude nam 2014 va cac van ban quy pham phap luat khac;

Trung tam Dao tao B6 i duong Nghiep vu - Truong Dai hoc M o Tp. H C M phoi hop vdi Truong Cao dang cong dong Tinh Binh Thuan to chuc Idp tap huan Quan ly tai chinh, Quan ly tai san trong Nganh Giao due vdi cac thong tin chi tiet nhu sau:

Noi dung khoa hoe: Do Bo Tai chinh ban hanh tai Thong tu s6 112/TT-2006/TT-BTC. Chung nhan: C i p theo quy dinh tai Thong tu so 112/TT-2006/TT-BTC. Doi tuOTig va dieu kien tham gia khoa hoc: Hieu truong, Hieu pho, Ke toan trudng,

Phu trach k l toan, k l toan tai cac don vi nganh giao due, cac trudng hoc, cac co sd giao due dao tao khac)....

Hoc phi: 1.500.000d/ hoc vien. Hoc phi nay da bao gdm day dii tai lieu hoc tap, le phi cap chung chi va tui dung tai lieu.

Khai giang: Ngay^oL / ^ /2014, thdi gian hoc 3 ngay (sang ~ chieu); Lien he dang ky tai: Trung tam tu v i n - Dao tao nhan luc thuoc Trudng Cao d^ng Cong

ddng Binh Thuan; S6 38 Nguyin Hoi - Tp. Phan Tl i i l t ; Phong C l O l ; Dien thoai: (062) 3821 052 Fax: (062) 3828 818;.Email: trungtamtuvan@btu.edu.vn;

Ho sor dang ky gom: Ph i lu dang ky ghi thong tin trich ngang (mau dugc phat khi dang ky), 02 a n h 3 x 4 .

Kinh d l nghi lanh dao cac co quan, don v i , trudng hoc quan tam xem xet va cu can bg tham du khoa hgc.

Tran trong kinh chao./. . X L HIEU TRlTonVG

iwi nnan. GD^TRttNG T A M D A O T A G BDNV - Nhu tren; / V ^ THQ G J A M D O C

- Luu: V T ;

CHirONG T R I N H D A O T A O Q U A N LY T A I C H I N H KE T O A N , Q U A N LY T A I S A N T R O N G N G A N H G I A O D U C

QUAN LY TAI CHINH KE TOAN VA CHE DO KE TOAN TAI CAC DON VI NGANH GIAO DUC

1 Cong tac kiem tra, kiem toan tai cac do*n vi nganh giao due

- Trach nhiem thu truong don vi trong cong tac tu kilm tra

- Trach nhiem cua cac bo phan, nguai duoc giao nhiem vu tu kilm tra

- Noi dung cong viec tu kilm tra

- Hinh thuc tir kiem tra

- Che do bao cao tu ki lm tra

2 Cac van ban phap luat ve ke toan tai cac don vj HCSN, don vj thuoc nganh giao due 2.1 Luat Ke loan va cac Nghj dinh, Thong tu huong dan Luat Ke toan

2.2 Quy dinh ve b6i duong ke toan trudng; Tieu chuan, dilu kien, quyin Igi ngudi lam KTT

2.3 Tieu chuan, dieu kien cua phan mem k l toan

2.4 Phuc hoi tai lieu ke loan bi m^t, bi huy hoai do nguyen nhan khach quan

3 Cac quy djnh chung ve ke toan

3.1 Nhiem vu, yeu cau cua ke toan doi vdi don vi giao due

3.2 Cac hanh vi hi nghiem cam trong k l toan

3.3 Phan biet trach nhiem cua Thu trudng don vi vdi k l toan trudng to chuc cong tac ke toan, t5 chuc bo may ke loan

3.4 Cac noi dung chu yeu cua cong tac k l loan nganh giao due

3.4.1 Chung tu ke toan

3.4.2 So do hach toan ke toan cac noi dung chu ylu

3.4.3 Trinh tu va phuong phap ghi so ke loan

3.4.4 Phuong phap lap bao cao tai chinh, bao cao quylt toan

3.4.5 Kiem tra ke toan

3.4.6 Kiem ke tai san trong nganh giao due

3.4.7 Bao quan, luu trij tai lieu k l toan

3.4.8 Cac cong viec khac khi chiatach, sat nhap, giai thi . . . .

4 He thong hoa cac van ban lien quan den tai chinh, thue....

5 Cac vi pham thudng gap trong qua trinh lam ke toan trong don vi nganh giao due

6 Noi dung co ban cua quy che tu* chii, tu chiu trach nhiem ve thyc hien nhiem vu, to chuc bo may bien che va tai chinh theo Nghi djnh 43/2006/CP-ND ngay 25/4/2006 ve quyen tu* chu, tu* chiu trach nhiem v l thuc hien nhiem vu, t6 chuc bo may, bien che va tai chinh doi vdi cac don vi su* nghiep cong lap

QUAN LY TAI SAN TAI CAC DON VI GIAO DUC

1 He thong hoa cac van ban quy pham phap luat co lien quan den quan ly tai san nha nude

tir bao gom Luat, Nghi dinh, Quyet dinh, Thong tu duffc phan loai theo nhom tai san se giiip h§ trtf thiet thuc cho nguoi quan ly, su dung TSNN.

2 He thong tieu chuan, djnh muc su* dung tai san nha nude

2.1 Tieu chuan, dinh muc su dung tru sd lam viec doi vdi don vi nganh giao due

2.2 Tieu chuan, dinh muc sir dung xe 6 to phuc vu cong tac...

2.3 Tieu chudn, djnh muc su dung tai san cong vu, trang thilt bj va phuong tien lam viec: May moc thiet bi day hoc

3 Quy trinh quan ly tai san nha nude trong co quan nganh giao due

3.1 Quan ly qua trinh hinh thanh tai san (Hudng dan cu the each quan ly, tinh toan, ke khai...)

3.2 Quan ly qua trinh sur dung tai san nha nude: Tinh khau hao tai san, trang thiet bi thuoc nguon v6n dau tu....danh gia lai tai san theo dinh ky, hang nam, bao cao...

3.3 Quan ly ket thuc qua trinh su dung TSNN doi vdi don vi nganh giao due.

4 Doi mdi co che quan ly tai san nha nude tai do*n vj su* nghiep cong lap nganh giao due

4.1 Phan loai don vi su nghiep cong lap va tham quyen quyet dinh phan loai don vi SN cong lap

4.2 Co che quan ly tai san tai don vj su nghiep cong lap chua tu chu tai chinh

4.3 Co ch6 quan ly tai san nha nude tai don vi su nghiep cong lap tu chu tai chinh