Gioi thieu ktnn

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Gii thiu v kim ton nh nc

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<ul><li> 1. KIM TON NH NCT CHC B MY V HOT NG PGS, TS Nguyn nh Ho 1</li></ul> <p> 2. Ni dung1 T chc v hot ng KTNN2 Gi tr v li ch ca KTNNPht hin v kin ngh kim ton3 trong lnh vc hnh chnh, s nghip 2 3. Thnh lp Kim ton Nh nc 3 4. a v php l v nguyn tc hot ng 4 5. Chc nng ca Kim ton Nh nc 5 6. Cc c quan, t chc c kim ton6 7. T chc b my M hnh t chc b my: t chc v qun l tptrung thng nht Khi tham mu: Vn phng, V TCCB, V Tnghp, V Php ch, V Ch v KSCLKT, VQuan h quc t Khi KTNN chuyn ngnh: 8 KTNN chuynngnh Khi KTNN khu vc: 13 KTNN khu vc Khi s nghip: Trung tm Khoa hc v BDCB,Trung tm Tin hc, Tp ch Kim ton 8. Quy trnh kim ton1 234ChunThc Lp Kimb Hin vtrakim Kim Gi thcton ton Bo co hinkimkt lun,tonkin ngh8 9. Chun b kim ton Quyt nh kim ton Kho st, thu thp thng tin nh gi h thng KSNB v cc thng tin Xc nh trng yu, ri ro Lp v xt duyt K hoch ca on kim ton Xt duyt ban hnh k hoch ca on kim ton Ph bin Q, K hoch kim ton9 10. Thc hin kim ton Cng b Quyt nh kim ton T chc cng b ti n v c kim ton Tin hnh kim ton: nh gi h thng KSNB; cc thng tin ti chnh Lp v xt duyt KH kim ton chi tit p dng cc phng php kim ton Kim tra, sot xt cc phn vic ca KTV KTV k BB xc nhn s liu v tnh hnh kim ton Lp BCKT v thng bo kt qu kim ton Lp bin bn kim ton KTV bo v kt qu vi Trng on kim ton. T chc thng bo kt qu kim ton vi n v. 10 11. Lp v gi Bo co kim ton Lp Bo co kim ton Kim ton trng xt duyt d tho Bo co kim ton V Tng hp, V Php ch thm nh Bo co kim ton Lnh o KTNN t chc hp xt duyt BCKT Hon thin BCKT, ly kin tham gia ca n v ckim ton Trng on t chc thng bo kt qu kim ton chon v Hon thin d tho BCKT theo kt lun ca Lnh oKTNN Lnh o KTNN k pht hnh BCKT 11 12. Kim tra thc hin kt lun, kin ngh Theo di, n c cc n v thc hin Lp, ph duyt v thng bo k hoch kim tra(hon thnh trc hng nm) Tin hnh kim tra thc hin kt lun, kin nghkim ton (Tng hp bo co Tng KTNN trcngy 31/12 hng nm)12 13. Gi tr v li ch ca KTNN To dng v cng c lng tin ca XH, ca cng chng i vi nnti chnh quc gia lnh mnh, cng khai, minh bch, c qun l vkim sot cht ch, s dng ng mc ch, hiu qu. Cung cp thng tin c tnh php l cho tho lun, nh gi, gim stv quyt nh ca QH, HND v kinh t, ti chnh , NSNN. Xc nhn v ch ra thc trng v quy m, v nn ti chnh quc gia,cng nh tng t chc, n v. a ra nhng cnh bo, pht hin v ngn nga ri ro, rn enhng sai phm. Nng cao cht lng, tin cy thng tin ti chnh, k ton. Nng cao hiu qu s dng ngun lc quc gia, ngn sch, ngnqu NN. Hon thin th ch, c ch qun l kinh t, ti chnh. Pht hin v kin ngh tng thu, gim chi v a vo qun l quaNSNN mi nm hng chc ngn t ng.13 14. Tr gip cho cc n v c kim ton xut, tham vn xy dng, sa i, b sunghon thin cc quy nh, quy ch t chc, qunl ca n v cho ng, y . xut, tham vn nng cao nng lc, hiuqu cng tc t chc, qun l ti chnh, k ton,h thng KSNB, kim ton ni b. Gip cng c cng tc TCKT, qun l n vthng qua pht hin, un nn sai st Gip gii to trch nhim ca n v, nging u, ngi ph trch TCKT. 14 15. Cc n v hnh chnh, s nghip Khi nim: L n v nhn ngn sch ca Nhnc phc v cc nhim v ca Nh nc,ch yu l cc hot ng chnh tr x hi. C quan HCNN: Cc b, c quan ngang b, c quan thuc CP VP Quc hi, VP Ch tch nc TAND cc cp, Vin KSND cc cp VP HND, VP UBND cc cp v cc c quanchuyn mn thuc UBND cp tnh, cp huyn 15 16. Phn loi n v s nghiptheo kh nng t m bo kinh ph16 17. Pht hin kim ton trong lnh vc HCSNTrong cng tc lp v giao d ton Vic lp d ton ca cc n v s dng ngn schcn mang tnh hnh thc, cha y cn c, chast thc t; Giao d ton cho mt s n v cn chm v khnggiao ht kinh ph ngay t u nm Phn b d ton nhiu ln, ko di Mt s khon chi lp cha st yu cu nhim v nntrong nm khng thc hin c phi chuyn ngunsang nm sau Cha bao qut y cc ngun thu pht sinh.17 18. Pht hin kim ton trong lnh vc HCSNTrong chp hnh ngn sch1. Thu ngn sch C quan ch qun bung lng qun l i vi cc hot ng s nghip c thu ca cc n v cp di Mt s n v s nghip c thu t chc thu nhiu khon vt quy nh, thm ch thu ngoi quy nh Chm np cc khon thu (ph, l ph) vo KBNN Cha thc hin nghim tc vic k khai, np thu i vi cc hot ng kinh doanh dch v Khng s dng bin lai do c quan ti chnh pht hnh thu ph, hoc s dng chng t thu ph t in nhng khng ng k vi c quan ti chnh 18 19. Pht hin kim ton trong lnh vc HCSNTrong chp hnh ngn sch2. Chi u t pht trin Vic lp v thm nh d n u t cn nhiu thiu st, qu trnh thc hin phi iu chnh nhiu ln lm ko di thi gian v tng tng mc u t Quyt nh u t sai mc ch, vt thm quyn, vt tiu chun, nh mc; Quyt nh u t khng ph hp nhu cu thc t gy lng ph NSNN B tr v tm ng vn cho cc d n c nhiu sai st: u t phn tn, dn tri; tm ng vn cho cc d n vt ch quy nh, hon ng khng kp thi; s dng vn sai mc ch, 19 20. Pht hin kim ton trong lnh vc HCSNTrong chp hnh ngn sch2. Chi u t pht trin Cng tc lp, thm nh v ph duyt thit k k thut v tng d ton cha cao, cn nhiu sai st khng c pht hin v khc phc kp thi Cng tc u thu thc hin cha tt: u thu b l thng tin; c du hiu thng thu, dn xp thu gia cc nh thu; ko di thi gian xt thu, ph duyt kt qu trng thu n b, gii phng mt bng thc hin chm, xy ra nhiu sai st nh n b sai ch , kim k din tch v ti sn cha chnh xc 20 21. Pht hin kim ton trong lnh vc HCSNTrong chp hnh ngn sch2. Chi u t pht trin (tip) Nng lc ca cc Ban qun l d n cn nhiu hn ch dn ti tin thc hin chm, nghim thu thanh ton khi lng cn nhiu sai st Cht lng gim st thi cng mt s d n cha t yu cu Hu ht cc d n, cng trnh c kim ton, gi tr khi lng nghim thu thanh ton cho cc nh thu u phi gim tr Cng tc thm tra, ph duyt quyt ton cha m bo thi gian theo quy nh21 22. Pht hin kim ton trong lnh vc HCSNTrong chp hnh ngn sch3. Chi thng xuyn Mt s n v chi vt d ton tng i ln Cn nhiu trng hp chi sai ch , khng ng tiu chun, vt nh mc Qun l, theo di n phi thu mt s n v cn hn ch, nhiu khon n cha c i chiu xc nhn; cc khon n ko di t nhng nm trc vn cha c x l trit Mua sm ti sn c gi tr ln khng thc hin u thu, s dng ti sn khng ng mc ch22 23. Pht hin kim ton trong lnh vc HCSN C ch khon chi v t ch ti chnh Vic tit kim chi cha tht s c ngha v hiu quv: bin ch thc t hn bin ch c giao, d tonkinh ph khon bao gm c nhng mc khng thuckinh ph khon, mt s ch tiu giao d ton ngoinh mc, Xy dng quy ch cha ph hp vi cc quy nhhin hnh Khng i chiu cng n khi kt thc nm ti chnh Trch lp v s dng cc qu cha ng mc ch23 24. Kin ngh kim ton trong lnh vc HCSN1. xut vi Quc hi, Chnh ph v cc c quan qun l chc nng lin quan sa i, b sung ch , chnh sch2. i vi cc B, ngnh, a phng c kim ton: Chn chnh cng tc lp, phn b v giao d ton Tp trung ch o iu hnh cc n v trc thuctrin khai nhim v theo ng k hoch Chn chnh cng tc qun l u t v xy dng Ch o c quan ti chnh tng cng cng tc kimtra, sot xt v ph duyt quyt ton Ch o cc n v xy dng v ph duyt mc gi,ph hot ng dch v, mc thng vt thu24 25. Kin ngh kim ton trong lnh vc HCSN1. i vi cc n v trc thuc c kim ton: Hon thin quy ch chi tiu ni b ca n v Chn chnh cng tc thu hot ng s nghip, khngc thu cc khon thu sai quy nh Tng cng cng tc kim sot chi Chn chnh cng tc qun l ti sn m bo ti sncng c s dng ng quy nh R sot v x l cc khon n tn ng 25 26. 26</p>