{"id":2951,"date":"2023-01-09T04:21:26","date_gmt":"2023-01-09T04:21:26","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=2951"},"modified":"2023-01-09T04:21:58","modified_gmt":"2023-01-09T04:21:58","slug":"ke-toan-hanh-chinh-su-nghiep","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/","title":{"rendered":"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec? C\u1eadp nh\u1eadt th\u00f4ng tin t\u1eeb A &#8211; Z"},"content":{"rendered":"\n<p><strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/a><\/strong> c\u00f3 vai tr\u00f2 quan tr\u1ecdng v\u1edbi nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn ch\u1ea5p h\u00e0nh, \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, t\u00e0i ch\u00ednh, kinh t\u1ebf. H\u00e3y c\u00f9ng <a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Vieclamketoan<\/strong><\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 v\u1ecb tr\u00ed n\u00e0y nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69ea9e305d33a\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69ea9e305d33a\"  type=\"checkbox\" id=\"item-69ea9e305d33a\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Ke_toan_hanh_chinh_su_nghiep_la_gi\" title=\"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Noi_dung_cua_ke_toan_hanh_chinh_su_nghiep\" title=\"N\u1ed9i dung c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p\">N\u1ed9i dung c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Ke_toan_tien_va_vat_tu\" title=\"K\u1ebf to\u00e1n ti\u1ec1n v\u00e0 v\u1eadt t\u01b0\">K\u1ebf to\u00e1n ti\u1ec1n v\u00e0 v\u1eadt t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Ke_toan_tai_san_co_dinh\" title=\"K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\">K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Mot_so_loai_ke_toan_khac\" title=\"M\u1ed9t s\u1ed1 lo\u1ea1i k\u1ebf to\u00e1n kh\u00e1c\">M\u1ed9t s\u1ed1 lo\u1ea1i k\u1ebf to\u00e1n kh\u00e1c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Phan_loai_ke_toan_hanh_chinh_su_nghiep\" title=\"Ph\u00e2n lo\u1ea1i k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p\">Ph\u00e2n lo\u1ea1i k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Nhiem_vu_cua_ke_toan_hanh_chinh_su_nghiep_la_gi\" title=\"Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?\">Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Cong_viec_va_nhiem_vu_chinh\" title=\"C\u00f4ng vi\u1ec7c v\u00e0 nhi\u1ec7m v\u1ee5 ch\u00ednh\">C\u00f4ng vi\u1ec7c v\u00e0 nhi\u1ec7m v\u1ee5 ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-hanh-chinh-su-nghiep\/#Ky_nang_cong_viec_can_co\" title=\"K\u1ef9 n\u0103ng c\u00f4ng vi\u1ec7c c\u1ea7n c\u00f3\">K\u1ef9 n\u0103ng c\u00f4ng vi\u1ec7c c\u1ea7n c\u00f3<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_hanh_chinh_su_nghiep_la_gi\"><\/span><strong>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p (KTHCSN) l\u00e0 v\u1ecb tr\u00ed k\u1ebf to\u00e1n ch\u1ea5p h\u00e0nh ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. KTHCSN th\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u1ea1i nh\u1eefng \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, v\u00ed d\u1ee5 nh\u01b0 \u1ee7y ban, b\u1ec7nh vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc,&#8230; Nghi\u1ec7p v\u1ee5 KTHCSN l\u00e0 c\u00f4ng c\u1ee5 ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u h\u00e0nh, qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-1.jpg\" alt=\"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u01b0\u1eddng l\u00e0m vi\u1ec7c v\u1edbi ngu\u1ed3n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\" class=\"wp-image-2953\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-1.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-1-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-1-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u01b0\u1eddng l\u00e0m vi\u1ec7c v\u1edbi ngu\u1ed3n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Trong qu\u00e1 tr\u00ecnh t\u00ecm hi\u1ec3u kh\u00e1i ni\u1ec7m c\u1ee7a KTHCSN, b\u1ea1n c\u1ea7n hi\u1ec3u r\u00f5 th\u00eam v\u1ec1 2 kh\u00e1i ni\u1ec7m kh\u00e1c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u01a1 quan h\u00e0nh ch\u00ednh: L\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c c\u01a1 quan quy\u1ec1n l\u1ef1c Nh\u00e0 n\u01b0\u1edbc, ph\u00e2n c\u1ea5p t\u1eeb Trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng. V\u00ed d\u1ee5 nh\u01b0 c\u00e1c T\u00f2a \u00e1n nh\u00e2n d\u00e2n, Vi\u1ec7n ki\u1ec3m s\u00e1t, Qu\u1ed1c h\u1ed9i, UBND c\u00e1c c\u1ea5p,&#8230;<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p: L\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Nh\u1eefng \u0111\u01a1n v\u1ecb n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng ri\u00eang c\u1ee7a t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c. V\u00ed d\u1ee5 nh\u01b0 \u1ee7y ban, tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n,&#8230;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Noi_dung_cua_ke_toan_hanh_chinh_su_nghiep\"><\/span><strong>N\u1ed9i dung c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>KTHCSN s\u1ebd bao g\u1ed3m nh\u1eefng n\u1ed9i dung c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_tien_va_vat_tu\"><\/span><strong>K\u1ebf to\u00e1n ti\u1ec1n v\u00e0 v\u1eadt t\u01b0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>L\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u1ec1 t\u00ecnh h\u00ecnh giao nh\u1eadn d\u1ef1 to\u00e1n, thu &#8211; chi ngu\u1ed3n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. N\u00f3 c\u0169ng l\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng &#8211; gi\u1ea3m v\u1eadt t\u01b0, c\u00e1c c\u00e1ch x\u1eed l\u00fd ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong k\u1ef3 ph\u00e1t sinh k\u1ebf to\u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_tai_san_co_dinh\"><\/span><strong>K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>L\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. V\u00ed d\u1ee5 nh\u1eefng nghi\u1ec7m v\u1ee5 mua s\u1eafm, xin c\u1ea5p m\u1edbi, t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thanh l\u00fd,&#8230; N\u1ed9i dung n\u00e0y \u0111\u1eb7c bi\u1ec7t gi\u00fap th\u1ea5y r\u00f5 \u0111\u01b0\u1ee3c t\u00ednh hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p. N\u00f3 c\u0169ng gi\u00fap t\u00ednh \u0111\u01b0\u1ee3c kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong doanh nghi\u1ec7p. Bao g\u1ed3m kh\u1ea5u hao theo th\u00e1ng v\u00e0 kh\u1ea5u hao theo n\u0103m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mot_so_loai_ke_toan_khac\"><\/span><strong>M\u1ed9t s\u1ed1 lo\u1ea1i k\u1ebf to\u00e1n kh\u00e1c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh nh\u1eefng lo\u1ea1i k\u1ebf to\u00e1n tr\u00ean, KTHCSN c\u00f2n g\u1ed3m nh\u1eefng n\u1ed9i dung kh\u00e1c nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu: G\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ea3n \u00e1nh s\u1ef1 kh\u00e1c nhau v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n thu gi\u1eefa \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu v\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n\n\n\n<li>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/li>\n\n\n\n<li><a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-tien-luong\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/a>, b\u1ea3o hi\u1ec3m nh\u01b0 BHXH, BHTN, BHYT,&#8230;<\/li>\n\n\n\n<li>Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n k\u1ebf to\u00e1n c\u00e1c ngu\u1ed3n kinh ph\u00ed nh\u01b0 kinh ph\u00ed d\u1ef1 \u00e1n, kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng,&#8230;<\/li>\n\n\n\n<li>K\u1ebf to\u00e1n kinh ph\u00ed kinh doanh, kho\u1ea3n chi, kho\u1ea3n doanh thu, kho\u1ea3n chi ph\u00ed,&#8230;<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ke-toan-cong-no-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ebf To\u00e1n C\u00f4ng N\u1ee3 L\u00e0 G\u00ec? B\u1ea3n M\u00f4 T\u1ea3 C\u00f4ng Vi\u1ec7c K\u1ebf To\u00e1n C\u00f4ng N\u1ee3<\/a><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-2.jpg\" alt=\"C\u00f3 nhi\u1ec1u n\u1ed9i dung K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5\" class=\"wp-image-2954\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-2.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-2-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-2-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>C\u00f3 nhi\u1ec1u n\u1ed9i dung K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phan_loai_ke_toan_hanh_chinh_su_nghiep\"><\/span><strong>Ph\u00e2n lo\u1ea1i k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Trong KTHCSN s\u1ebd c\u00f3 nh\u1eefng ph\u00e2n lo\u1ea1i \u0111\u1eb7c tr\u01b0ng nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu: Nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 kho\u1ea3n thu b\u00f9 \u0111\u1eafp cho chi ph\u00ed ngo\u00e0i kho\u1ea3n thu t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u01a1n thu\u1ea7n v\u1edbi ngu\u1ed3n thu ch\u1ec9 \u0111\u1ebfn t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh, s\u1eed d\u1ee5ng chi ph\u00ed t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n\n\n\n<li>\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p d\u1ef1 \u00e1n, s\u1eed d\u1ee5ng chi ph\u00ed t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f3 t\u00ednh ch\u1ea5t x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhiem_vu_cua_ke_toan_hanh_chinh_su_nghiep_la_gi\"><\/span><strong>Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1ea3n m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a KTHCSN th\u01b0\u1eddng s\u1ebd bao g\u1ed3m nhi\u1ec7m v\u1ee5 c\u1ee7a v\u1ecb tr\u00ed \u0111\u00f3 v\u00e0 c\u00e1c k\u1ef9 n\u0103ng c\u00f4ng vi\u1ec7c c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_viec_va_nhiem_vu_chinh\"><\/span><strong>C\u00f4ng vi\u1ec7c v\u00e0 nhi\u1ec7m v\u1ee5 ch\u00ednh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u1ebfu b\u1ea1n l\u00e0m vi\u1ec7c v\u1edbi vai tr\u00f2 l\u00e0 m\u1ed9t KTHCSN, b\u1ea1n s\u1ebd c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5, c\u00f4ng vi\u1ec7c nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ghi ch\u00e9p, ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, lu\u00e2n chuy\u1ec3n t\u00e0i s\u1ea3n, ti\u1ec1n v\u1ed1n, v\u1eadt t\u01b0, qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh &#8211; s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 s\u1eed d\u1ee5ng.<\/li>\n\n\n\n<li>Ki\u1ec3m so\u00e1t, theo d\u00f5i t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh d\u1ef1 \u00e1n thu chi, t\u00ecnh h\u00ecnh tri\u1ec3n khai ch\u1ec9 ti\u00eau kinh t\u1ebf t\u00e0i ch\u00ednh, c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111\u1ecbnh m\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>\u0110\u1ed3ng ki\u1ec3m tra t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n v\u1ed1n, v\u1eadt t\u01b0 c\u1ee7a \u0111\u01a1n v\u1ecb. Ki\u1ec3m tra qu\u00e1 tr\u00ecnh ch\u1ea5p h\u00e0nh k\u1ef7 lu\u1eadt thu &#8211; n\u1ed9p ng\u00e2n s\u00e1ch, qu\u00e1 tr\u00ecnh ch\u1ea5p h\u00e0nh k\u1ef7 lu\u1eadt thanh to\u00e1n theo ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Ki\u1ec3m so\u00e1t, theo d\u00f5i t\u00ecnh h\u00ecnh ph\u00e2n ph\u1ed1i ngu\u1ed3n kinh ph\u00ed.<\/li>\n\n\n\n<li>\u0110\u1ecbnh k\u1ef3 l\u1eadp, n\u1ed9p c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft theo y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n\n\n\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/nghiep-vu-ke-toan-ban-hang\/\" target=\"_blank\" rel=\"noreferrer noopener\">5+ Nghi\u1ec7p V\u1ee5 K\u1ebf To\u00e1n B\u00e1n H\u00e0ng Chi Ti\u1ebft Nh\u1ea5t Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ky_nang_cong_viec_can_co\"><\/span><strong>K\u1ef9 n\u0103ng c\u00f4ng vi\u1ec7c c\u1ea7n c\u00f3<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ec3 tr\u1edf th\u00e0nh KTHCSN, b\u1ea1n s\u1ebd c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u1eadp, ki\u1ec3m tra v\u00e0 ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd c\u00e1c <a href=\"https:\/\/vieclamketoan.vn\/blog\/chung-tu-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/a>.<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/phan-mem-ke-toan\/\" target=\"_blank\" rel=\"noreferrer noopener\">c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n th\u00f4ng d\u1ee5ng hi\u1ec7n nay<\/a><\/strong>.<\/li>\n\n\n\n<li>C\u00f3 k\u1ef9 n\u0103ng t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c.<\/li>\n\n\n\n<li>Nh\u1eefng k\u1ef9 n\u0103ng kh\u00e1c nh\u01b0 giao ti\u1ebfp, \u1ee9ng x\u1eed, l\u00e0m vi\u1ec7c nh\u00f3m, tin h\u1ecdc v\u0103n ph\u00f2ng, c\u00f3 k\u1ef9 n\u0103ng ngo\u1ea1i ng\u1eef,&#8230;<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-3.jpg\" alt=\"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n bi\u1ebft x\u1eed l\u00fd c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n\" class=\"wp-image-2955\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-3.jpg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-3-640x400.jpg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2023\/01\/ke-toan-hanh-chinh-su-nghiep-topcv-3-768x480.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n bi\u1ebft x\u1eed l\u00fd c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Hy v\u1ecdng b\u1ea1n s\u1ebd hi\u1ec3u h\u01a1n v\u1ec1 <strong>k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong> l\u00e0 g\u00ec c\u00f9ng nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan trong b\u00e0i vi\u1ebft <strong><a href=\"https:\/\/vieclamketoan.vn\/blog\/chuyen-muc\/chia-se-kinh-nghiem\/\" target=\"_blank\" rel=\"noreferrer noopener\">chia s\u1ebb kinh nghi\u1ec7m<\/a><\/strong> ng\u00e0y h\u00f4m nay. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu \u0111ang c\u00f3 nhu c\u1ea7u <strong><a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-nhan-vien-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">t\u00ecm vi\u1ec7c l\u00e0m nh\u00e2n vi\u00ean k\u1ebf to\u00e1n<\/a><\/strong>, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a> \u0111\u1ec3 ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng tin tuy\u1ec3n d\u1ee5ng h\u1ea5p d\u1eabn h\u01a1n nh\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 vai tr\u00f2 quan tr\u1ecdng v\u1edbi nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn ch\u1ea5p h\u00e0nh, \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, t\u00e0i ch\u00ednh, kinh t\u1ebf. H\u00e3y c\u00f9ng Vieclamketoan t\u00ecm hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 v\u1ecb tr\u00ed n\u00e0y nh\u00e9. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec? K\u1ebf to\u00e1n h\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":2952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86,84],"tags":[865,863,862,864,318],"class_list":["post-2951","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","category-viec-lam-noi-bat","tag-hach-toan-ke-toan-hanh-chinh-su-nghiep","tag-ke-toan-don-vi-hanh-chinh-su-nghiep","tag-ke-toan-hanh-chinh-su-nghiep","tag-nhiem-vu-cua-ke-toan-hanh-chinh-su-nghiep","tag-viec-lam-ke-toan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec? 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