CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

MC LC

Trang
LI M U................................................................................................1
PHN I : L LUN V K TON TIN LNG V CC KHON TRCH
THEO LNG TRONG N V HNH CHNH S NGHIP...............2
I.KHI NIM, NHIM V CA K TON TIN LNG................2
1. Khi nim.............................................................................................2
2. Nhim v ca K ton tin lng.........................................................2
3. ngha tin lng................................................................................2
II. QU LNG, QU BHXH, QU BHYT, KPC............................3
1. Qu lng.............................................................................................3
2. Qu BHXH...........................................................................................3
3. Qu BHYT............................................................................................4
4. Kinh ph Cng on.............................................................................4
III.HNH THC TR LNG................................................................5
1. Khi nim lng thi gian ...................................................................5
2. Hnh thc tr lng theo thi gian........................................................5
3. Cc hnh thc lng thi gian...............................................................5
IV.K TON TIN LNG V CC KHON TRCH THEO LNG....6

1.Chng t s dng...................................................................................6
2. K ton tng hp tin lng v cc khon trch theo lng..................14

PHN II : THC TRNG CNG TC K TON TIN LNG V

CC KHON TRCH THEO LNG TI TRUNG TM Y T TH X
H TNH

................................................................................................19

I. Gii thiu khi qut chung v n v ....................................................19

1. Qu trnh hnh thnh v pht trin ca n v ......................................19
2. T chc b my qun l ......................................................................20
3. T chc b my k ton........................................................................22
SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

II.THC TRNG K TON TIN LNG TI N V...................25

1. Phng php tnh lng ti n v........................................................25
2. K ton Tin lng v cc khon trch theo lng...............................26
PHN III : MT S KIN NGH NHM HON THIN CNG TC K
TON TIN LNG V CC KHON TRCH THEO LNG TI TRUNG
TM Y T TH X H TNH .....................................................................38
I. NHN XT CHUNG V CNG TC K TON NI CHUNG V K TON
TIN LNG NI RING .............................................................................38

1. u im .............................................................................................38
2. Nhc im.........................................................................................38
II. NHNG KIN XUT V BIN PHP NHM HON THIN
CNG TC K TON TI N V...........................................................40

KT LUN ................................................................................................42

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

LI M U
Nh chng ta bit trong c ch th trng nh hin nay, lao ng l mt yu t
khng th thiu c trong qu trnh hot ng u bt k mt doanh nghip no ni
chung v cc n v hnh chnh s nghip ni ring. N l hot ng c thc ca con
ngi v lun mang tnh sng to. i i vi lao ng l tin lng. Cng c ny nu
c nh qun l s dng ng n s l n by kch thch ngi lao ng pht huy
ht kh nng v bu nhit huyt cu mnh trong cng vic. Theo s nng cao c
hiu qu v nng sut lao ng - y l iu m cc doanh nghip cng nh cc n v
hnh chnh s nghip hng n.
Vi tm quan trng , trong gn hai thng thc tp tt nghip ca mnh ti Trung
tm y t th x H Tnh, em nghin cu v i n s la chn mng k ton tin
lng lm chuyn kt thc tt nghip vi ti mang tn : K ton tin lng v
cc khon trch theo lng ti Trung tm y t . Ngoi phn mc lc, li m u,
kt lun, ti liu tham kho ti c kt cu gm 3 phn :
- Phn I : Nhng l lun chung v k ton tin lng v cc khon trch theo lng
ti n v hnh chnh s nghip.
- Phn II : Thc trng cng tc k ton tin lng v cc khon trch theo lng ti
Trung tm y t th x H Tnh.
- Phn III : Mt s kin nhm hon thin cng tc k ton tin lng ti Trung tm
y t th x H Tnh.
Tuy nhin vi kh nng chuyn mn v kin thc hn hp v vy nhng ni dung
trong chuyn ny khng th trnh khi c cc thiu st hn ch nht nh. Em rt
mong c s gp ca gio vin hng dn Nguyn Hu Ph cng cc c ch, anh
ch ti n v thc tp chuyn c hon thin hn.
Em xin chn thnh cm n !
Nng, thng 06 nm 2005
Sinh vin thc hin
inh Thanh Tun

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

PHN I
L LUN CHUNG V K TON TIN LNG V CC
KHON TRCH THEO LNG TRONG N V HNH
CHNH S NGHIP
I - KHI NIM NHIM V CA K TON TIN LNG :
1.Khi nim tin lng :
Tin lng l khon tin m cc n v tr cho ngi lao ng theo kt qu cng
vic s lng cht lng lao ng m mt ngi cng hin cho n v, hay ni
cch khc tin lng chnh l khon tin cng ca mt ngi lao ng c nhn da
theo s lng v cht lng ngi b ra thc hin cng vic ca mnh.
2. Nhim v ca k ton tin lng :
- Nm chc tnh hnh bin ch cn b cng chc ca n v ,tnh hnh hc sinh, sinh
vin trn cc mt s lng, h tn tng ngi, s tin phi chi tr cho tng ngi, cc
khon phi thu hoc phi khu tr vo lng, hc bng, sinh hot ph
- Nm vng v thc hin cc quy nh v qun l qu lng thuc khu vc hnh
chnh s nghip nh : ng k bin ch, lp s lng, hc bng, sinh hot ph ..
- Thanh ton y , kp thi v ng hn cho cc b,cng chc, hc sinh, sinh vin
- Thng qua cng tc k ton m kim tra vic chp hnh cc nguyn tc ch v
qun l lao ng tin lng , qun l hc sinh, sinh vin qua cc mt tuyn dng
bt thuyn chuyn .nhm gim nh bin ch , nng cao hiu qu cng tc.
- Gi cc s chi tit v thanh ton lng v hc bng .
3. ngha tin lng :
3.1. Hch ton lao ng :
+ Gip cho ngi qun l lao ng ca n v i su vo n np, thc y ngi lao
ng tng cng k lut trong cng vic, hon thnh xut sc cng vic c giao,
tng nng xut, hiu qu cng vic .
+ Hch ton lao ng ng n lm c s cho vic tnh lng ng n.
3.2.Hch ton tin lng :
+ Gip cho n v qun l cht ch tin lng, trnh vic tht thot ngun hn mc
kinh ph ca nh nc.

SVTH : inh Thanh Tun

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GVHD: Nguyn Hu Ph

+ Gip cho vic tnh bo him x hi, bo him y t, kinh ph cng on ng mc

ch v ng ch .
+ Hch ton tin lng cht ch s kch thch ngi lao ng tch cc lm vic,
tng hiu qu cng vic c giao.
+ Hch ton lao ng tin lng chnh xc lm c s cho vic lp d ton chnh
xc, phn b ngun thu chi c ng n.
II. QU LNG, QU BO HIM X HI, QU BO HIM Y T, KINH
PH CNG ON :
1. Qu tin lng :
a) Khi nim qu tin lng : L ton b tin lng tnh theo s cn b cng nhn
vin ca n v do Nh nc cp hn mc kinh ph chi tr bao gm cc khon :
- Tin lng tnh theo thi gian
- Lng cho cn b hp ng cha vo bin ch
- Tin lng tr cho ngi lao ng trong thi gian ngng cng tc do nguyn nhn
khch quan, trong thi gian c iu ng cng tc ngha v theo ch quy nh
nh : ngh php, thi gian i hc
- Cc khon ph cp lm m, lm thm gi.
- Cc khon tin thng c tnh cht thng xuyn nh : thng nng sut, thng
thnh tch
- Cc khon hc bng, sinh hot ph
b) Phn loi qu tin lng : V phng din hch ton tin lng ca cn b
cng nhn vin, qu tin lng c chia thnh :
+ Tin lng chnh : l tin lng tr cho cn b cng nhn vin trong thi gian lm
vic, lm vic thc t bao gm lng tr theo cp bc v cc ph cp km theo nh :
ph cp chc v, ph cp tai nn, ph cp lm m, ph cp lm thm gi
+ Tin lng ph : l tin lng tr cho cn b cng nhn vin trong thi gian h
c ngh c hng lng ch nh : ngh php, ngh l, hi hp, ngng cng tc
do iu kin khch quan nh m au, thai sn
+ Tin lng tr cho cn b cng nhn vin hp ng.
2. Qu bo him x hi :

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

Qu bo him x hi c hnh thnh do vic trch lp theo t l quy nh trn tin

lng phi tr cho cn b cng nhn vin trong k theo ch hin hnh. Trong 20%
tnh trn tng qu lng th c 15% do Ngn sch Nh nc hoc cp trn cp cn 5%
do ngi lao ng ng gp c tnh tr vo lng hng thng.
Qu bo him x hi c trch nhm tr cp cho cn b cng nhn vin c tham
gia ng gp qu trong cc trng hp sau :
-

Tr cp cho cn b cng nhn vin m au thai sn

Tr cp cho cn b cng nhn vin khi b tai nn lao ng, bnh ngh nghip

Tr cp cho cn b cng nhn vin v hu mt sc lao ng

Tr cp cho cn b cng nhn vin khon tin tut ( t )

Chi cng tc qun l qu bo him x hi theo ch hin hnh, ton b s trch qu

bo him x hi c np ln c quan qun l cp trn chi tr cho cc trng hp
trn.
Ti n v : hng thng n v trc tip chi tr bo him x hi cho cn b cng
nhn vin m au, thai sn trn c s cc chng t hp l, hp l. Cui thng n v
phi quyt ton vi c quan qun l qu bo him x hi.
3. Qu bo him y t :
Qu ny c hnh thnh t vic trch lp theo t l quy nh trn tin lng phi
tr cho cn b cng nhn vin trong k theo ch hin hnh. Trong 3% bo him y t
tnh trn tng qu tin lng th c 2% do Ngn sch nh nc hoc cp trn cp, 1%
cn li do ngi lao ng ng gp c tnh tr vo tin lng hng thng.
Qu bo him y t c trch lp ti tr cho ngi lao ng c tham gia ng
gp qu trong cc hot ng khm cha bnh theo ch hin hnh. Ton b qu bo
him y t c np ln c quan chuyn mn chuyn trch qun l v tr cp cho
ngi lao ng thng qua mng li y t.
4. Kinh ph Cng on :
Qu ny c hnh thnh t vic trch lp theo t l quy nh trn tin lng phi
tr cho cn b cng nhn vin trong k theo ch hin hnh. Hng thng n v trch
3% kinh ph cng on tnh trn tng tin lng, trong 2% do Ngn sch nh nc
hoc cp trn cp v 1% on ph cng on do ngi lao ng ng gp.

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

Vic thu np kinh ph cng on c th thc hin theo mt trong hai phng thc
sau :
+ Phng thc 1 : Do c quan cp trn hoc c quan ti chnh chuyn np trc tip
thay cho n v, sau cng on c s c cng on cp trn cp 1% kinh ph.
Trong 1% c 0,3 % np cho Lin on lao ng v 0,7% lai chi tiu cho cng
on c s.
+ Phng thc 2 : C quan cp trn hoc c quan ti chnh cp 2% kinh ph cng
on cho n v. Sau n v chuyn np cho Lin n lao ng 1% v 0,3 % on
ph ca on vin cng on.
III. HNH THC TR LNG :
n v hnh chnh s nghip p dng hnh thc tr lng theo cp bc hay cn gi
l lng theo thi gian.
1. Khi nim lng thi gian :
L tin lng tr cho ngi lao ng cn c vo thi gian lm vic thc t v tnh
k thut chuyn mn nghip v.
2. Hnh thc tr lng thi gian :
a) Lng thng : l lng tr c nh hng thng theo hp ng c p dng tr
cho cn b cng nhn vin hnh chnh, nhn vin qun l.
Lng
thng

Mc lng
ti thiu

H s iu
chnh

H s
lng

Ph cp
lng

b) Lng tun: l lng tr theo tho thun trong tun lm vic , p dng cho nhng
lao ng lm vic theo thi v, cng vic c th.
Lng tun = ( Lng thng x 12 )/ 52
c) Lng ngy: L lng tr cho mt ngy lm vic, p dng tr lng thi gian
Lng ngy = Lng thng / 22
d) Lng gi : L lng tr cho mt gi lm vic, p dng tr cho thi gian lm
vic vo ngy l, ch nht, tr cho thi gian lm thm gi.
Lng gi = Lng ngy / 8
3 .Cc hnh thc lng thi gian :

bao gm 2 hnh thc

- Tin lng gin n :l lng tr theo thi gian lm vic thc t v trnh k
thut nghip v ca ngi lao ng .

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

- Tin lng theo thi gian c thng :hnh thc ny da trn s kt hp gia tin
lng tr theo thi gian gin n vi cc ch tin thng.
IV.K TON TIN LNG CC KHON TRCH THEO LNG :

1.Chng t s dng :
1.1. Bng chm cng: ( mu C01-H)
Dng thao di ngy cng thc t lm vic ngh vic hng bo him x hi
ca cn b cng nhn vin v l cn c tnh tr lng , bo him x hi tr thay
lng cho cn b cng nhn vin trong c quan .
n v:

Mu s : C01-H

B phn :..

( ban hnh theo quy nh s:999-TC/C/CKT

ngy 2/Cng ty/1997 ca b ti chnh )

BNG CHM CNG

thngnm.
T
T

Cp bc
H v tn

Ngy trong thng

2
3

lng, cp
bc PCCV

Cng

Ngi duyt
(K, h tn)

S cng

Quy ra cng
S cng ngh

S cng

hng lng

khng lng

hng

thi gian

..

Ph trch b phn
(K, h tn)

32

BHXH

33

34

Ngi chm cng

(K, h tn)

Hng ngy t trng cc ban, phng, nhm..trong n v s thc hin mt nhim v

l : cn c vo s c mt thc t ca cn b thuc b phn mnh chm cng trong
ngy, sau ghi vo cc ct c nh s t 1-31 ( tng ng vi cc ngy trong
thng ) theo cc k hiu quy nh trong bng .
Cui thng ngi chm cng, ngi ph trch b phn k vo bng chm cng v
chuyn bng ny cng cc chng t lin quan nh: phiu ngh hng bo him x hi,
phiu bo lm thm giv b phn k ton kim tra i chiu, k ton tin lng
cn c vo k hiu chm cng ca tng ngi tnh ra s cng theo tng loi tng ng
ghi vo ct 32.33,34

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

1.3. Giy bo lm vic ngoi gi : (mu s :C05-H)

L chng t xc nhn h s gi cng , n gi v s tin lm thm c hng ca
tng cng vic v l c s tnh tr lng cho ngi lao ng .
Phiu ny c th lp cho tng c nhn, theo tng cng vic ca mt t cng tc
hoc c th lp cho c t.
Phiu ny do ngi bo lm thm gi v chuyn cho ngi c trch nhim kim tra,
k duyt chp nhn s gi lm thm v ng thanh ton .Sau khi c y ch k,
phiu lm thm gi c chuyn n phng k ton lao ng tin lng lm c s
tinh lng .
n v :..

Mu s :C05-H

B phn :

(ban hnh theo Q s :999-TC/Q/CKT

ngy 2/11/1996 ca b ti chnh )
GIY BO LMVIC NGOI GI
ngy thng nm
H tn :
Ni cng tc :.

Ngy Nhng cng

thng
A

vic lm
B

Thi gian lm thm

T gi n gi Tng s gi

Ngi duyt
(K, h tn)

Ngi kim tra

(K, h tn)

n gi

Thnh

tin
5

tn
6

Ngi bo lm thm gi
(K, h tn)

1.4. Hp ng giao khon cng vic ngoi gi : (mu C06-H):

L bn k kt gia ngi giao khon v nhn khon v khi lng cng vic ni
dung cng vic, thi gian lm vic, trch nhim,quyt nh li ch ca mi bn khi
thc hin cng vic ng thi lm c s thanh ton chi ph cho ngi nhn khon.
n v :..
B phn :

Mu s :C06-H
(ban hnh theo Q s :999-TC/Q/CKT
ngy 2/11/1996 ca b ti chnh )

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

HP NG GIAO KHON CNG VIC, SN PHM NGOI GI

Ngy thng nm
H tn : ...................Chc v : ................i din cho ............Bn giao khon
H tn : ...................Chc v : ................i dic cho ............Bn giao khon.
Cng k kt hp ng giao khon :
I. Ni dung, trch nhim v quyn li ca ngi nhn khon.
.............................................................................................................................
II. Trch nhim v ngha v ca bn giao khon
.............................................................................................................................
III. Nhng iu khon chung v hp ng.
.............................................................................................................................
-Thi gian thc hin hp ng
-Phng thc thanh ton
-X pht cc hnh thc vi phm hp ng
i din bn nhn khon
( K, h tn )

i din bn giao khon

( K, h tn )

1.5. Phiu ngh hng bo him x hi : (mu s:C03-H):

Xc nhn s ngy c ngh do m au thai sn, tai nn lao ng, ngh trng con
mca ngi lao ng, lm cn c tnh tr cp bo him x hi tr thay lng theo
ch quy nh .
Cui thng :phiu ny ckm theo bng chm cng chuyn v phng k ton
tnh bo him x hi .

n v :..

Mu s :C03-H

B phn :

( ban hnh theo Q s : 999-TC/Q/CKT

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph
ngy 2/11/1996 ca b ti chnh )

PHIU NGH HNG BO HIM X HI

S:.
H tn :.Tui:..
Tn

Ngy

thng

quan

nm

S ngy cho ngh

Tng
T
n ht

L do

Y, bc s k

S ngy

Xc nhn ca

ngy

ngy

tn ng du

thc ngh

ph trch b
phn

Phn thanh ton

S ngy ngh tnh BHXH
1

Lng bnh qun 1 ngy

2

% tnh BHXH
3

Trng ban BHXH

(K, h tn)

S tin hng BHXH

4

K ton BHXH
(K, h tn)

1.6. Bng thanh ton tin lng: (mu s :C01-H)

L chng t lm cn c thanh ton tin lng , ph cp cho cn b cng nhn
vin , ng thi kim tra vin thanh ton tin lng cho cn b cng nhn vin
trong c quan. C s lp bng thanh ton tin lng l cc chng t c lin quan
nh : bng chm cng , bng tnh ph cp ..
Cui thng : cn c vo cc chng t lin quan k ton tin lng lp bng thanh
toan tin lng chuyn cho k ton hoc ph trch t k ton v th trng duyt.Trn
c s lp phiu chi v pht lng cho cn b cng nhn vin ring bng thanh ton
tin lng c lu ti phng k ton ca n v .
( Mu bng xem trang sau )
1.7. Bng thanh ton hc bng ( sinh hot ph ) (mu s:C01b-H):
Dng lm cn c thanh ton tin hc bng (sinh hot ph )cho hc sinh sinh vin
thuc i tng c tr hc bng v ghi s k ton . ( mu bng xem trang sau )
1.8. Bng thanh ton bo him x hi : (mu s :C04-H)
Lm cn c tng hp v thanh ton tr cp bo him x hi tr thay lng cho
ngi lao ng , lp bo co quyt ton bo him x hi vi c quan qun l chc

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

nng.C s lp bng ny l : Phiu ngh hng bo him x hi.khi lp bng phi

ghichp c th theo tng trng hp ngh bn thn m, ngh thai sn
Cui thng sau khi k ton bo him x hi tnh tng s ngy ngh v s tin c
cp trong thng v lp lu k t u nm n thng bo co cho tng ngi v cho
ton b n v bng ny c chuyn cho trng ban bo him x hi xc nhn v
chuyn cho k ton trng bo him x hi duyt chi . ( mu bng xem trang sau )

SVTH : inh Thanh Tun

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GVHD: Nguyn Hu Ph

B ( S ) :..

Mu s : C02a-H

n v :

( ban hnh theo Q s : 999-TC/Q/CKT

ngy 2/11/1996 ca b ti chnh )

BNG THANH TON TIN LNG

Thng ..nm.
Tin lng ca

M
s

H v

cn

tn

M s
ngch
lng

H s

H s
ph

lng

cp

Cng
h s

Tng

nhng ngy

mc

ngh vic
S
S

lng

ngy

Tng s tin ( Vit bng ch ) :

Ngi ghi s
( K, h tn )

SVTH : inh Thanh Tun

tin

BHXH tr

Cc khon tr trong lng

thay lng
S

Tin

ngy

tin

nh

10

BHYT

11

..

12

Cng

13

Tng

Thu

tin

thu

lng

nhp

phi

lnh

np

14

15

K
nhn

16

...................................................................................................................................................
Ph trch k ton
( K, h tn )

Trang s :13

Th trng n v
( K, h tn, ng du )

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

B ( S ) :..

Mu s : C02b-H

n v :

( ban hnh theo Q s : 999-TC/Q/CKT

ngy 2/11/1996 ca b ti chnh )

BNG THANH TON HC BNG ( SINH HOT PH )

Thng ..nm.

STT

H v
tn

M s

i
tng

H s

Mc hc

Cc khon ph

Tng s hc

bng(sin

cp khc
S
H s
tin

bng (sinh

h hot ph
)

Cng X
Cn b lp
( K, h tn )

SVTH : inh Thanh Tun

hot ph )

Cc khon phi khu tr

S cn
c

..

..

Cng

lnh

10

c hng

K
nhn

11

X
i din Khoa
( K, h tn )

Ngi lp biu
( K, h tn )

Ph trch k ton
( K, h tn )

Trang s :14

Th trng n v
( K, h tn, ng du )

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

B ( S ) :..

Mu s : C02b-H

n v :

( ban hnh theo Q s : 999-TC/Q/CKT

ngy 2/11/1996 ca b ti chnh )
BNG THANH TON BO HIM X HI
Thng ..nm.

TT H

Tin

Thi

lng

gian

tn

thng

ng

ng

BHXH

BHXH

Bn thn
m
S

S NGY NGH V TIN TR CP

Ngh con
Ngh
Ngh thai sn
m
S S

KKH Ds
S S

ngy tin ngy tin ngy tin ngy tin

Tr
cp
1

..
S

TNG S
S ngy
Tin tr cp

ngh
nhn
Trong Lu Trong Lu

ngy tin thng

ln

Tng s tin ( Vit bng ch ) :

Trng ban BHXH
( K, h tn )

SVTH : inh Thanh Tun

10

11

12

13

14

k
nm
15

thng

16

nm
17

...................................................................................................................................................
K ton BHXH
( K, h tn )

Ph trch k ton
( K, h tn )

Trang s :15

Th trng n v
( K, h tn, ng du )

18

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

2.K ton tng hp tin lng :

2.1.Ti khon s dng :
2.1.1. Ti khon 334 - Phi tr vin chc
a) Ni dung :
Ti khon ny dng phn nh tnh hnh thanh ton vi cng chc vin chc trong
n v hnh chnh s nghip v tin lng v cc khon phi tr khc, ti khon ny
dng phn nh tnh hnh thanh ton vi cc i tung khc trong bnh vin trng
hc tri an dng nh : bnh vin, tri vin, hc vin .v cc khon hc bng sinh
hot ph .
b) Kt cu :
Bn n : - Tin lng v cc khon khc tr cho cng chc vin chc v cc
i tng khc ca n v .
- Cc khon khu tr vo lng, sinh hot ph, hc bng .
Bn c:

+ Tin lng v cc khon phi tr cho cng chc vin chc cn b hp

ng trong n v.
+ Sinh hot ph hc bng phi tr cho HS-SV v cc i tng khc.
S d bn n : - Cc khon phi tr cho cng chc vin chc, hoc sinh sinh vin v
cc i tng khc trong n v.
c) Cc ti khon cp 2 :
Ti khon 334 c 2 ti khon cp 2
+ Ti khon 3341- Phi tr vin chc nh nc : ti khon ny phn nh tnh hnh
thanh ton vi cng chc vin chc trong n v v cc khon tin lng , ph cp v
cc khon khc.
+ Ti khon 3348 - Phi tr cc i tng khc : ti khon ny phn nh tnh hnh
thanh ton vi cc i tng khc v cc khon nh : hc bng, sinh hot ph, tin tr
cp thanh ton vi cc i tng hng chnh sch ch .
2.1.2. Ti khon 332 - Cc khon phi np theo lng
a) Ni dung :
Ti khon ny dng phn nh tnh hnh trch np v thanh ton bo him x hi,
bo him y t ca n v .
b) Kt cu :
SVTH : inh Thanh Tun

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Bn n : -S bo him x hi ,bo him y t np cho c quan qun l.

- S bo him x hi chi tr cho nhng ngi c hng bo him x hi ti n v
Bn c : + Tnh bo him x hi bo him y t tnh vo chi ca n v
+ S bo him x hi bo him y t m cng chc vin chc phi np tr vo lng
hng thng
+S tin bo him x hi c c quan bo him cp chi tr cho cc i tng
hng ch ca n v.
+S li np chm s tin bo him x hi phi np.
S d bn c :- S bo him x hi bo him y t cn phi np cho c quan qun l
- S tin bo him x hi nhn c ca c quan qun l cha chi tr cho cc i
tng hng bo him x hi .
* ) Ti khon 332 c th c s d bn n: phn s bo him x hi chi cha c
c quan bo him thanh ton.
c) Cc ti khon cp 2 :
Ti khon 332 c 2 ti khon cp 2:
+ Ti khon 3321- Bo him x hi : ti khon ny phn nh tnh hnh np, nhn chi
tr bo him x hi n v.
+ Ti khon 3322 - Bo him y t: ti khon ny phn nh tnh hnh trch np bo
him y t .
2.2. Phung php hch ton tin lng v cc khon trich theo lng :
2.2.1. Phng php hach ton tin lng :
a) Tnh tin lng, hc bng, sinh hot ph phi tr cho cc b vin chc, hc sinh
ghi:
N TK 631: Chi hot ng SXKD
N TK 661 : Chi hot ng
N TK 662 : Chi d n
C TK 334: Phi tr vin chc
b) Thanh ton tin lng hc bng , sinh hot ph cho cc b vin chc ghi :
N TK 334: Phi tr vin chc
C TK 111: Tin mt
C TK 112: Tin gi ngn hng, kho bc

SVTH : inh Thanh Tun

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c) Cc khon tin tm ng , bi thng c khu tr vo lng, sinh hot ph hc

bng ghi :
N TK 334: Phi tr vin chc
C TK 312 : Tm ng
C TK 311 : Cc khon phi thu
d) Khi c quyt nh trch qu c quan thng cho cn b cng nhn vin ghi :
- Phn nh s trch qu thng ghi :
N TK 431:Qu c quan
C TK 334: Phi tr vin chc
- Khi chi thng cho cng nhn vin chc ghi :
N TK 334 : Phi tr vin chc
C TK 111: Tin mt
C TK 155: Thnh phm (nu c tr bng thnh phm
e) S bo him x hi, bo him y t cng chc vin chc phi np tnh tr vo
lng hng thng ghi :
N TK 332: Cc khon phi tr phi np theo lng
C TK 334 : Phi tr vin chc
g) i vi cc n v chi tr tr cp cho cc i tng chnh sch :
- Khi chi tr ghi :
N TK 334 : phi tr vin chc
C TK 111: Tin mt
- Cui k sau khi chi tr xong kt chuyn s chi thc t vo chi hot ng ghi :
N TK 661 : Chi hoat ng
N TK 662 : Chi d n
N TK 631 : Chi hoat ng SXKD
2.2.2. Phng php hach ton cc khon np theo lng :
a) Hng thng trch bo him x hi, bo him y t tnh vo cc khon chi ghi :
N TK 661 : Chi hot ng
N TK 662 : Chi d n
N TK 631 : Chi hot ng SXKD
C TK 332 : Cc khon phi np theo lng

SVTH : inh Thanh Tun

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b) Tnh tin bo him x hi, bo him y t ca cng chc, vin chc phi np tr
vo tin lng hng thng ghi :
N TK 334 : Phi tr vin chc
C TK 332 : Cc khon phi np theo lng
c) Khi n v chuyn np bo him x hi hoc mua th bo him y t ghi :
N TK 332 : Cc khon phi np theo lng
C TK 111 : Tin gi ngn hng, kho bc
Ghi ch: Trng hp np thng khi rt hn mc kinh ph th ghi C TK 008 -HMKP
d) khi nhn dc s tin c quan bo him x hi cp cho n v chi tr cho cc
i tng hng bo him x hi ghi:
N TK 111 : Tin mt
N TK 112 :TGNH, kho bc
C TK 332 : Cc khon phi np theo lng
e) Khi nhn c giy pht np chm s tin bo him x hi phi np ghi :
N TK 311 : cc khon phi thu
N TK 661 : chi hot ng
C TK 332 : cc khon phi np theolng
e) bo him x hi phi tr cho cng chc vin chc theo ch quy nh , ghi :
N TK 332 : Cc khon phi np theo lng
C TK 111 : Tin mt
C TK 112 : TGNH , kho bc
2.3. S hch ton :
2.3.1. S k ton tng hp tnh hnh chi cho cng chc

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

TK 461

GVHD: Nguyn Hu Ph

TK 334
TK 111
Thanh ton lng
ph cp tin
thng v khon
khc

TK 311,312,332

Khu tr lng
cc khon phi tr
phi thu, tm ng
BHXH, BHYT
Rt hn mc kinh ph chi ti Kho bc

TK 661
Lng v ph cp phi tr vin chc

TK 431
Tin lng phi
tr cho vin chc

Thng c tnh
vo chi hot ng

TK 332
BHXH phi tr
vin chc theo ch
quy nh

Trch BHXH,
BHYT vo chi
hot ng

Xut qu np BHXH, BHYT

Quyt ton kinh ph s dng

2.3.2. S hch ton BHXH :

TK 111,112

TK 332

Chuyn np BHXH

TK 631,661,662 332
Trch BHXH vo CPSXKD, chi
hot ng, chi d n ( 15%)

TK 461,462

TK 334
Khu tr lng BHXH do ngi
lao ng ng gp

Rt hn mc kinh ph np BHXH

2.3.3. S
k ton tnh
hnh trch v
thanh ton Bo
him y t :

TK 111,112

SVTH : inh Thanh

S c cp trc
hoc c thanh
ton BHXH chi
Tun
tr

BHXH phi tr cho vin chc theo ch quy nh

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CHUYN TT NGHIP

TK 461,462,111,112

GVHD: Nguyn Hu Ph

TK 332

Mua BHYT cho vin chc bng hn

mc kinh ph hoc bng tin 3%

TK 631,661,662

Trch BHYT vo CPSXKD, chi

hot ng, chi d n 2%

TK 334
BHYT phi thu tr vo lng ca
vin chc 1%

PHN

HAI : THC TRNG CNG TC K TON TIN

LNG V CC KHON TRCH THEO LNG TI
TRUNG TM Y TH X H TNH
I - GII THIU KHI QUT CHUNG V N V
1. Qu trnh hnh thnh v pht trin ca trung tm y t th x H Tnh :
X hi ngy cng pht trin, nhu cu c chm sc sc kho, c khm cha
bnh tng ln, trn a bn tnh H Tnh lc by gi ch c mt bnh vin duy nht
l bnh vin tnh. Mc d l mt bnh vin ln, c s h tng, my mc thit b hin
i nhng vn khng th p g c nhu cu khm cha bnh ca nhn dn trn a
bn. Khng ch ring Th x H Tnh m dn chng cc huyn, x trn a bn c
tnh u tm n bnh vin Tnh khm cha bnh v ch c y mi cc trang
thit b hin i , cc y bc s gii giu kinh nghim c th x l nhng cac bnh
kh v phc tp; tnh trng thiu ging bnh thiu bc s xy ra hng ngy v ngy
mt tng do nhu cu khm cha bnh ca dn chung qu cao, c nhng ca bnh do
khng phng, khng bc s, khng c cp cu kp thi nn xy ra nhng hu
qu ng tic . ng trc tnh hnh cp thit UBND tnh H Tnh cng vi S y
t tnh H Tnh cng bn bc, trao i v i ti quyt nh thanh lp Trung tm y t th
x H Tnh nhm p ng tt hn nhu cu khm cha bnh ca nhn dn trn a bn
va gim bt gnh nng cho bnh vin tnh trc hin trng s bnh nhn ngy cng
tng cao, c th :
Quyt nh s :722.Q-UB-VX ngy 30/6/1992 ca u ban nhn dn H Tnh v
vic phn cp qun l ngnh y t
Quyt nh s : 233.Q-GT-TCCB ngy 10/7/1992 ca s y t H Tnh v vic
thnh lp trung tm y t th x H Tnh

SVTH : inh Thanh Tun

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Quyt nh s :1630/Q-UB-VX ngy 30/7/2003 ca UBND tnh H Tnh v vic

ban hnh quy nh chc nng, nhim v, quyn hn v t chc b my ca trung tm y
t th x H Tnh .
Vi nhim v l trung tm y t x l nhng ca bnh nh , khng qua kh v phc,
tp gim bt gnh nng v tnh trng thiu phng bnh thiu bc s ca bnh vin
tnh .lc mi thnh lp ng trc mun ngn kh khn do c s vt cht cn thiu
thn, i ng y bc s cn thiu kinh nghim, cc cc b cng nhn vin trong trung
tm

vn khng qun ngi kh khn cng nhau vt qua nhng kh khn ban u,

n lc hc hi trau di trnh chuyn mn nghip v t dn dn chim c lng

tin ca nhn dn, t n nay trung tm khng ngng pht trin, u t c
nhiu my mc thit b hin i, c s h tng oc xy mi p ng tt hn cng
tc khm v cha bnh, thng xuyn c cn b i hc thm v chuyn mn nghip
v, nng cao dn trnh cho cn b ca cn b cng nhn vin,vi lng nhit tnh
chm sc bnh nhn, cc cn b trong trung tm dn dn chim c lng tin ca nhn
dn trn a bn cng nh cc huyn, x khc, hin nay trung tm khng ch tip
nhn nhng ca bnh nh, n gin m cn tip nhn nhiu ca bnh kh, phc tp i
hi my mc thit b hin i, trnh cao chuyn mn k thut cao .V th trung tm
nhn c nhiu bng khen ca tnh v thnh tch lao ng cho tp th v cho cc
c nhn xut sc
Vi phng chm lng y nh t mu t sc kho ca bnh nhn ln hng u
cc cn b lun tn tnh chm sc bnh nhn, c nhn dn yu mn, tin tng.
2.T chc b my qun l :
2.1.S t chc b my qun l :
Gim c
Ph Gim c

Phng
ti
chnh
k ton

Phng
t chc
hnh
chnh

Phng
Vt t

SVTH : inh Thanh

Tun:
Ch thch

Phng
Thu
vin
ph

Khoa
khm
bnh

Khoa
Ni

Quan h trc tuyn

Quan h chc nng

Khoa
Ngoi

Khoa
Chn
on
hnh
nh

Khoa
Sn

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2.2.Nhim v chc nng ca tng b phn qun l :

- Gim c :
+ Lnh o, iu hnh mi hot ng ca n v.
+ Ph trch khm, cha nhng ca bnh kh, phc tp thuc chuyn mn ca mnh.
+ Trc tip k cc giy t sau:
Cc bn d ton ngn sch
Chng t thanh ton thu chi .
Cc quyt nh v cng tc t chc cc b :tuyn dng bt, gim bin ch
Cc bo co quyt ton ti chnh ca n v
Cc cng vn giy t gi ln cp trn .
- Ph gim c : trc tip k cc giy t vn bn trong quyn hn, iu hnh khoa
ni ca trung tm, tham gia khm ,cha bnh cho ngi bnh .
- Phng t chc hnh chnh : nghin cu hon thin b my t chc ca n v,
xem xt v trnh by vi gim c cc trng hp bin ch, tuyn dng, bt, khen
thngtham gia c vn vi gim c.
- Phng thu vin ph : trc tip thc hin cng tc thu vin ph ca bnh nhn n
trung tm khm cha bnh.
- Phng t chc k ton : qun l ton b ti sn, cc loi vn, t chc ghi chp v
phn nh cc nghip v pht sinh trong qu trnh hot ng . Qun l vn lp d ton
ngn sch bo co ti chnh, theo di tnh hnh thu chi theo ch .
- Phng vt t : chuyn cung ng thuc phc v cho cng tc khm cha bnh, bo
qun thuc.
- Khoa ni : y l ni trc tip thc hin chc nng khm cha,iu tr cc loi
bnh lin quan n cc b phn trong c th bnh nhn nh : tim mch, ni tit
- Khoa ngoi : y l ni trc tip thc hin chc nng khm cha, iu tr cc loi
bnh bn ngoi c th bnh nhn nh : rng hm mt, da liu
- Khoa khm bnh: y l ni t chc khm v pht hin bnh chuyn n cc
chuyn khoa iu tr
- Khoa chn on hnh nh : thc hin cc cng tc chp phim, X-quang, nghin
cu xem xt hnh nh v chn on bnh .

SVTH : inh Thanh Tun

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- Khoa sn : y l ni m nhn chc nng chm sc, gip cc bnh nhn n

thc hin ngha v lm m ca mnh.
3.T chc b my k ton:
3.1.S b my k ton ti trung tm y t th x H Tnh.
K ton trng

K ton thanh
ton kim th
qu

Ch thch :

K ton tin
lng kim
TSC, vt t

Quan h trc tuyn

Quan h chc nng

3.2.Nhim v v chc nng ca tng b phn :

- K ton trng :

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

+ T chc cng tc k ton, cng tc thng k trong ni b n v v cc c s y t

cpdi, khng ngng ci tin t chc b my v cng tc k ton thng k theo yu
cu i mi c ch qun l .
+ T chc ghi chp phn nh chnh xc, trung thc, kp thi, mi hot ng kinh t
ti chnh trong ni b n v v cc n v ph thuc .
+ T chc ph bin hng dn thi hnh kp thi cc ch k ton ,ti chnh v cc
quy nh ca cp trn cho cc b phn, c nhn c lin quan, trong ni b n v v
cho cc n v cp di .
+ T chc kim tra k ton trong ni b n v v trong cc n v ph thuc
+ T chc bo qun lu tr cc ti liu k ton, gi b mt cc ti liu v s liu k
ton theo ch ca nh nc.
+ Tnh ton v n c vic np , ng hn cc khon phi np cho ngn sch.
+ Xc nh v phn nh chnh xc, kp thi, cc ch ket qu kim k ti sn, vt
t ( thng xuyn , nh k) chun b y cc th tc, ti liu cn thit cho vic
x l cc khon mt mt hao ht, h hng ng thi xut ccbin php x l.
lp v gi y ng hn ng hn cc bn bo co k ton, thng k, bo co quyt
ton tng hp ca cc n v thuc phm vi m mnh qun l.
+ Nghin cu v tham gia thc hin k hoch o to, bi dng nng cao trnh ,
xy dng i ng cn b k ton trong n v v cc n v cp di.
- K ton thanh ton kim th qu :

L ngi thc hin cc nhim v sau :

+ Thm tra mi khon thu , chi pht sinh n v .Qua xc nh v c kin v

s cn thit thc hin nhim v thu chi cha n v .Nu ng thanh ton th lp
phiu thu hoc phiu chi km theo cc chng t gc trnh kk ton trng v th
trng n v duyt lm cn c thc hin thu hoc chi.
+ Theo di v thanh ton cc khon tin tm ng phi thu phi tr.
+ Theo di cc khon kinh ph do ngn sch nh nc hoc cp trn cp cho dn v
+ Theo di cc khon ngoi ngn sch cp pht nhng c k gi kho bc -ngn
hng .
+ Lm cc th tc kinh ph , thanh ton tin qua kho bc, hoc np tin gi vo kho
bc ngn hng hay np tin cho ngn sch .
+ nh k i chiu tn khonvi khobc ngn hng

SVTH : inh Thanh Tun

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- K ton tin lng kim k ton TSC vt t : Ngoi vic thc hin cc nhim v
ca k ton tin lng l:
+ Nm chc tnh hnh bin ch cn b - cng chc ca n v, tnh hnh hc sinh,
sinh vin trn cc mt: s lng h tn tng ngi, s tin phi chi tr cho tng ngi,
cc khon phi thu hoc cc khon phi thu hoc khu tr vo lng, hc bng sinh
hot ph
+ Nm vng v thc hin y cc quy nh v qun l qu lng thuc khu vc
HCSN nh: ng k bin ch, lp s lng, bo co quyt ton
+Thanh ton y , kp thi v ng hn cho cn b - cng chc, hc sinh, sinh
vin
+ Thng qua cng tc k ton m vic kim tra vic chp hnh cc nguyn tc, ch
v qun l lao ng, tin lng qun l hc sinh, sinh vin qua cc mt: tuyn dng
bt, thuyn chuyn. nhm gim nh bin ch, nng cao hiu sut cng tc.
K ton tin lng cn thc hin nhim v ca k ton ti sn vt t l:
- Theo di tnh hnh ti sn - vt t nhp xut v bo qun kho.
- Lp cc th tc nhp, xut v chuyn kho.
- Kim tra vic mua sm, s dung, bo qun ti sn - vt t n v nhm m bo
cng tc v tit kim.
- Thng xuyn i chiu s sch vi th kho.
3.3 Hnh thc k ton ti trung tm y t th x H Tnh:
Xut pht t c im c cu qun l ca n v m bo yu cu qun l mt
cch cht ch, chnh xc Trung tm t H tnh. chn hnh thc Chng t ghi s ci
bin.

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

3.3.1 S hnh thc k ton :

Chng t gc
Bng k chng t
thanh ton
Chng t ghi s
(*)
S Ci
(*)

Ch thch :

Bng cn i s pht sinh

(*)
Bo co ti chnh

SVTH : inh Thanh Tun

(*)

Ghi hng ngy

Cui thng
My x l

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GVHD: Nguyn Hu Ph

3.3.2. M t trnh t lun chuyn chng t theo phng php tng thut :
Ti Trung tm y t th x H Tnh qu trnh hch ton k ton c vi tnh ho vi
vic p dng phn mm k ton my chuyn bit dnh cho cc n v hnh chnh s
nghip. V c bn quy trnh lun chuyn c th c m t nh sau :
- Hng ngy, cn c vo cc chng t gc hay bng k chng t thanh ton chng
minh cho cc nghip v kinh t pht sinh xy ra, nhn vin k ton tin hnh kim tra
tnh hp l, hp l v hp php ca chng sau tin hnh nh khon v nhp liu
vo cc s sch lin quan cc phn hnh nht nh : tin lng, thanh ton, TSC,
vt t thit bMy tnh s cho ra mu s Chng t ghi s nh thit k sn.
-nh k, trn c s cc s liu cp nht my tnh s t ng thc hin cc bt
ton kt chuyn, tnh ton s d v ln cc S Ci ca tt c cc ti khon m n v
s dng hch ton. ng thi cc s liu cn l cn c my tnh lp nn Bng
cn i s pht sinh theo mu biu thit k sn.
Cui cng cui thng, qu, nm hoc bt k khi no theo yu cu ca nh qun l
k ton vin s tin hnh thao tc in ra cc bo co ti chnh, cc s sch lin quan
cung cp cho Ban gim c, cc c quan chc nng cp trn v cc i tng quan
tm bn ngoi khc ; ng thi cng sao lu d liu phng s c phn cng.
II.THC TRNG K TON TIN LNG TI TRUNG TM Y T H TNH.

1. Phng php tnh lng ti trung tm y t H Tnh :

1.1.C s php l ca vic tnh tin lng
-

Trnh chuyn mn nghip v

Mt bng lng chung hin ti

Bc lng, thang lng ca Nh nc quy nh

Qu trnh cng tc ca mi cn b CNV

Cng vic, trch nhim c phn cng

1.2.Tng cng tin lng ca ngi th i:
Lni = Lcbi + Lpci

Trong : Lni : Tng lng ca ngi th i

Lcbi : long c bn ca ngi th i
Lpci: Lng ph cp ca ngi th i

SVTH : inh Thanh Tun

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GVHD: Nguyn Hu Ph

V d : tnh lng cho bc s kim gim c L Ngc Chu vi h s lng l 3,12

v tng h s ph cp l 0,80 ta tnh tng tin lng nh sau:
Ln = Lcb + Lpc.
Vi Lcb = 3,12 * 290.000 = 904800 (ng)
Lpc = 0,80 * 290.000 = 232.000(ng)
Vy Ln = 904.800 + 232.000 = 1.136.800(ng)
Vy tng tin lng ca bc s L Ngc Chu l ; 1136.800(ng)
1.3.Tr lng ngoi gi:
Thi gian lm thm gi lm m c tnh khi c s phn cng ca lnh o th ch
s c tnh ring ngoi bng lng. Hng thng k ton cn c vo giy bo lm
thm gi, bng chm cng v bng thanh ton lng trc chuyn mn y t lm cn
c tr cc khon trn cho cn b cng nhn vin.
2.K ton tin lng cc khon trch theo lng ti n v :
2.1 Bo him x hi:
Bo him x hi c trch lp cn c vo tin lng theo n gi trong thng tnh vo
chi hot ng ca n v.
- 15% do n v ng gp rt t hn mc kinh ph ca nha nc trn tng tin
lng cho ngi tham gia bo him x hi.
- 5% do ngi lao ng ng gp c khu tr vo long hng thng chi ch
hu tr.
*) Cch tnh bo him x hi
Mc thu bo him x hi = ( h s ML + h s PC-CV)* 290.000 * 20%
2.2 Bo him y t
Bo him y t c trch lp cn c vo tin lng theo n gi trong thng tnh
vo chi hot ng ca n v
- 2% bo him y t do n v chi tr rt t hn mc kinh ph ca nh nc ng gp
tnh trn tng tin lng ca ngi lao ng
- 1% do ngi lao ng ng gp
*Cch tnh bo him y t
Mc thu bo him y t = ( H s ML + h s PV- CV ) * 290.000*3%

SVTH : inh Thanh Tun

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CHUYN TT NGHIP

SVTH : inh Thanh Tun

GVHD: Nguyn Hu Ph

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CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

S y t H Tnh

PHN II-BNG THANH TON LNG V PH CP THNG 6/2004

Trung tm y t H Tnh

H s phu cp

HS

S
T

H v tn

Chc
v

H s
lng

th
ng
TL

ng

ti

Tin

truy

ng

ln

BH

BH

l
ng

CV

TN

PC
khc

Cng

Tin lng

Tin

Tin PC

PCCV

T-HTN

TL

lnh
ln

Cng lng
v PC

XH

A
1
2
3
4
5

B
L Ngc Chu
L Th Thu
Bi Th Bnh
Nguyn th Lin
Phan Th Bng
.
cng

C
G
PG
BS
Ys
Y t

1
3,12
2,64
2,88
2,41
2,79

K ton tin lng

(K, h tn)

SVTH : inh Thanh Tun

..

..

4
0,4
0,3
0,15

0,1
0,1
..

6
0,4
0,4
0,58
0,2
0,2

7
0,8
0,7
0,73
0,3
0,3
..

8
904.800
765.600
835.200
698.900
809.100

7.168.800

9
116.000
87.300
43.500

..
420.500

10
116.000
116.000
168.200
87.000
87.000
..
1061400

K ton trng
(k ,h tn)

Trang s :31

11

..

12
1.136.800
968.600
1.046.900
785.900
896.100
..
8.650.700

13

Tr 6%

S tin

Bo him

thc nhn

14

15
61.248
51.156
52.722
41.934
48.546

455358

16
1.075.552
917.444
994.178
743.966
847.554

.
8195342

Th trng n v
(k ,h tn)

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

n v : Trung tm y t H Tnh

Mu s C01D-VT

BNG CHM CNG THNG TRC CHUYN MN Y T C PH CP

B phn :

Thngnm
PHN I-CHM CNG
TT
1
2
3
4
5

H v tn
L Ngc Chu
L Th Thu
Bi Th Bnh
Nguyn Th Lin
Phan Th Bng
..
T.Cng:

Cp bc

Gim c
P.G c T
Bc s
Y s
Y t

Ngi duyt
( K, h tn )
K hiu
chm cng :

Ngy trong thng

5

C
T

T
C
.
Ph trch b phn
( K, h tn )

T : Phin trc ngy thng C : Phin trc ngy Ch nht

L : Phin trc ngy l
Te : Phin trc ngy Tt

SVTH : inh Thanh Tun

31

Trang s :32

S ngy trc trong thng

Ngy
Ngy
Tng
thng
05
05
05
02
05

46

CN, l
02
01
03
.
12

Ngi chm cng

( K, h tn )

s
05
05
07
03
08

58

CHUYN TT NGHIP

Trung tm y t H Tnh

GVHD: Nguyn Hu Ph

THANH TON TIN PH CP THNG TRC CHUYN MN Y T

( Theo quyt nh s 155 ngy 30/07/2003 )

Cp
TT

H v tn

bc
lng

1
2
3
4
5

L Ngc Chu
L Th Thu
Bi Th Bnh
Nguyn Th Lin
Phan Th Bng
.
Tng cng :

G
PG
B.s
Y.s
Y t
.

Tin
PC

Tin
lng

thm

ngy

gi

thng

..

Tin

Ph cp trc mc

Phn thanh ton

Ph cp trc mc

Ph cp trc mc

lng

(25.000)
S ngy
S tin

(32.500)
S ngy
S tin

(45.000)
S ngy
S tin

ngy Tt

..

05
05
02
05
05
..

125.000
125.000
50.000
125.000
125.000
.
1.150.00

01
02
03
..

32.500
65.000
79.500
..
422.500

Tng s tin

c nhn

nhn

125.000
125.000
82.500
190.000
222.500
..
1.572.500

K ton tin lng

(K, h tn)

Trung tm y t H Tnh

K ton trng
(K, h tn)

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

SVTH : inh Thanh Tun

Th trng n v
(K, h tn)

Mu : C45 - BH

( Ban hnh km theo Q 140/99/Q - BTC

Trang s :33

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph
ngy 15-11-1999 ca B Ti Chnh )

DANH SCH LAO NG V QU TIN LNG TRCH NP BO HIM X HI

Nm 2004
TT
1
2
3
4
5

H v tn

Nm sinh

S s
BHXH

L Ngc Chu
Bi Th Bnh
L Th Thu
Nguyn Th Lin
Phan Th Bng

Nam

1966
1962
1967
1965
1954

Chc danh ngh

nghip
Bc s-Gim c
Bc s-Ph khoa Ni
Bc s-Ph Gim c
Y s-Sn nhi
Y t

a ch
TTYT HT
nt
nt
nt
nt

Tin lng ng
Lng Tng s
c bn
3,12
2,88
2,64
2,29
2,66

ph cp
0,4
0,15
0,3

Cng :

SVTH : inh Thanh Tun

tin np
2.817.408
2.425.212
2.353.176
1.832.916
2.129.064

Ni ng k
khm cha
bnh
TTYT Th x
nt
nt
nt
nt

15.864.250

TNG HP TNH HNH LAO NG, QU LNG TRCH NP BHXH

S lao ng : 10 ngi
Tng qu lng : 68.975.000 ng
BHXH phi np : 15.864.250 ng
PHN XT DUYT CA C QUAN BHXH
Tng s ngi cp th KCB : ..ngi
Duyt cp t ny:phiu KCB

CN B THU

Tng s

NGI LP BIU

TRNG PHNG
THU

TH TRNG
N V

GIM C BHXH

Trang s :34

Ghi ch

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

DANH SCH CN B NHN LNG (HP NG)

Thng 06 nm 2004
TT
1
2

H v tn
Trn Hu Thi
Nguyn Hu Thng

Chc v
Bc s
Y s

S tin
400.000
387.500

Tng cng :

K nhn

787.500

K ton tin lng

(K, h tn)

K ton trng
(K, h tn)

Th trng n v
(K, h tn)
MU S:C05-H

N V:TRUNG TM Y T TH X H TNH

B PHN:VN PHNG
GIY BO LM VIC NGOI GI
Ngy 30 thng 06 nm 2004
H v tn: Nguyn Th Vn
Ni cng tc: Phng k ton ti chnh
Ngy
Nhng cng vic
thng
lm
nm
13/6/04 S liu s sch
2003.
14/6/04 Lm d ton nm
2003 np s.
15/6/04 Tp hp chng t,
s liu.
20/6/04 Lm bo co TH s
liu 1998-2003 np
21/6/04 Quyt ton qu 4
nm 2003
22/6/04 i chiu s liu
quyt ton
23/6/04 In bo co quyt
ton
24/6/04 ng s liu qut
ton np chng t
Cng :
Ngi bo co

Thi gian lm thm

n gi Thnh tin

7h

11h

4h

5.410

21.640

7h

11h

4h

5.410

21.640

19h

22h30

4,5h

4.057

18.256

7h

11h

4h

5410

21.640

7h

11h

4h

5410

21.640

19h

22h30

4,5h

4.057

18.256

19h

22h30

4,5h

4.057

18.256

19h

22h30

4,5h

4.057

18.256

K
nhn

177840
Ngi kim tra

Duyt th trng

S y t th x H tnh
SVTH : inh Thanh Tun

Trang s :35

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

Trung tm y t th x H Tnh
CHNG T GHI S
Chng t ghi s s: 34A
Ngy 30 thng 6 nm 2004
Trang:001
Chng t
Ngy
S
30/6/2004
01
30/6/2004

01

30/6/2004

01

30/6/2004

01

30/6/2004

01

Din gii
Tnh lng qu II/2004
phi tr
Tnh ph cp theo lng
qu II/2004 phi tr
tnh lng hp ng qu
II/2004 phi tr
tnh tin trc m qu
II/2004 phi tr
tnh tin lm thm gi
qu II phi tr
Cng

Km theo.chng t gc
Ngi lp biu

S hiu ti khon
N
C
661211
3341

S tin
10.733.182

661211

3341

1.481.900

661211

3341

787.500

312

3341

1.572.500

312

3341

177.840
12.215.082

Ngy. thng .nm2004

Ph trch k ton

Khi tnh lng phi tr cho cn b cng nhn vin tnh vo chi hot ng ta tnh gp
tt c cc khon tin phi tr cho cn b cng nhn vin bao gm cc khon :
- Tin lng c tnh trong bng lng.
- Tin lng hp ng .
- Tin ph cp trc m.
-Tin lm thm gi .
(Trong bng lng do gii hn ca ti nn em chi xin php trch lp tin lng ca
10 cn b cng nhn vin trong n v).
*) Tnh tin lng phi tr cho cn b cng nhn vin:
N TK 661211: 10.733.182
C TK 3341: 10.733.182
S y t H Tnh
Trung tm y t th x H tnh

SVTH : inh Thanh Tun

Trang s :36

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph
CHNG T GHI S
chng t ghi s s: 43B

Ngy 30 thng 06 nm 2004

trang:001
Chng t
Din gii
Ngy
S
28/6/2004
133 Tin trc m tr qu

S hiu ti khon
N
C
3341
111

S tin
1.572.500

28/6/2004

II/2004
133 Tin lm thm gi tr

3341

111

177.840

28/6/2004

qu II/2004
133 tin lng ph cp theo

3341

111

8.195.342

lng tr quII/2004
Cng

9.945.682

Km theochng t gc
Ngi lp biu

Ngy thng nm2004

Ph trch b phn

Khi tnh tin lng trc m , tin lm thm gi. phi tr ta hch ton vo ti
khon 312.
V d : tnh tin trc m phi tr ta nh khon.
N TK 312 :
C TK 3341:

1.572.500
1.572.500

( tnh c tin trc m, tin lm thm gi k ton cn c vo cc bng : phiu bo

lm thm gi, bng chm cng trc chuyn mn y t.)
S y t th x H Tnh
Trung tm y t th x H Tnh
CHNG T GHI S
chng t ghi s s: 27A
Ngy 30 thng 06 nm 2004
trang 001
Chng t

SVTH : inh Thanh Tun

Din gii

S hiu ti

S tin

Trang s :37

CHUYN TT NGHIP

Ngy
15/6
15/6
15/6
15/6

S
01
01
01
01

GVHD: Nguyn Hu Ph
khon
N
C
3341
3321
3341
3322
3341
3321
3341
3322

Tnh BHXH qu II/2004 phi np

Tnh BHYT qu II/2004 phi np
tinh BHXH qu II/2004 phi np
Tnh BHYT qu II/2004 phi np
Cng :

Km theochng t gc
Ngi lp biu

379.465
72.113
1.138.395
75.893
1.665.866

ngy ..thng..nm2004
Ph trch k ton

Khi tnh BHXH ta tnh khon c tr vo lng nh sau :

tnh BHXH phi np tnh tr vo lng ta trch 5% trn tng tin lng ca ngi
lao ng .
N TK 3341

: 379.465 (ng)

C TK 3321: 379.465 (ng)

tnh BHYT phi np tnh tr vo lng ta trch 1%trn tng tin lng ca ngi
lao ng:
N TK 3341

:72.113

C TK 3322 : 72.113

S y t th x H Tnh
Trung tm y t th x H Tnh
CHNG T GHI S
Chng t ghi s s: 27 B
Ngy 30 Thng 06 Nm 2004

SVTH : inh Thanh Tun

Trang s :38

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

trang 001
Chng t
Ngy
S
15/6
15/6
15/6
15/6

Din gii
Chuyn tr tin BHXH
Chuyn tr tin BHYT
chuyn tr tin BHXH
Chuyn tr tin BHYT

Ti khon
N
C
3321
46121
3322
46121
3321
46121
3322
46121

S tin
379.465
72.113
1.138.395
75.893

Cng

1.665.866

Km theo..chng t gc
Ngi lp biu

Ngy thng.. nm
Ph trch b phn

S BHXH phi tr do ngn sch chi tr cho ngi lao ng trch 15%:
N TK 661211 :1.138.395 (ng)
C TK 3321 : 1.138.395 (ng)
S BHYT phi tr do nhn sch chi tr cho ngi lao ng trch 2%:
N TK 661211 :75.893 (ng)
C TK 3322 :75.893 (ng)

S y t H Tnh
Trung tm y t th x H Tnh
S CI
T ngy: 01/01/2004 n ngy 31/12/2004
Ti khon: 3341- Phi tr vin chc
n v 01, Trung tm y t th x H Tnh
SVTH : inh Thanh Tun

Trang s :39

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

trang 1
Ti

Chng t
S
Ngy

CT

Ni dung

CTGS

s pht sinh

khon
i

ng

28/06

131

28/06
28/06
28/06
28/06

455
355
256
588

S d u k
Tin lng, ph cp theo

34A

0
1111

lng tr
Tin trc m tr
1111
Tin lm thm gi tr
1111
Tin lng qu II phi tr 1111
Tin lng hp ng tr
tng cng pht sinh

34A
34A
34B
34A

8.195.342
1.572.500
177.840
10.733.182
787.500
10.733.182 10.733.182

lu k n cui k

s d n cui k

Ngi ghi s

Ngy thng. nm
Th trng n v

Ph trch k ton

S y t H Tnh
Trung tm y t th x H Tnh
S CI
T ngy 01/01/2004 n ngy 31/12/2004
Ti khon : 3321- bo him x hi
n v :Trung tm y t th x H tnh
trang 1
Chng t
S
Ngy
28/06

CT
01

Ti
Ni dung

CTGS
27A

SVTH : inh Thanh Tun

khon i
ng

S d u k
Tnh BHXH phi np

S pht sinh

3341

C
0
379.465
Trang s :40

CHUYN TT NGHIP
28/06
28/06
28/06

01
02
02

27A
27B
27B

GVHD: Nguyn Hu Ph

Tnh BHXH phi np

Chuyn tr BHXH
Chuyn tr BHXH

661211
46121

1.138.395
379.465
1.138.39
5
1.517.86 1.517.860

Tng cng pht sinh

Lu k n cui k

S d n cui k

0
Ngi ghi s

Ph trch k ton

Ngy..thng nm2004
Th trng n v

S y t H Tnh
Trung tm y t th x H Tnh
S CI
t ngy 01/01/2004 n ngy 31/12/2004
Ti khon : 3322 - Bo him y t
n v 01, Trung tm y t th x H Tnh
Trang 1
Chng t
S
Ngy
CT CTGS
28/06
28/06
28/06

01
01
02

27A
27A
27B

SVTH : inh Thanh Tun

Ni dung
S d u k
Tnh BHYT phi np
Tnh BHYT phi np
Chuyn tr BHYYT

Ti khon
i ng
3341
661211
46121

S pht sinh
N

C
0
72.113
75.893

72.113
Trang s :41

CHUYN TT NGHIP
28/06

02

27B

Ngi ghi s

Chuyn tr BHYYT
Tng cng pht sinh

GVHD: Nguyn Hu Ph
46121

75.893
148.006 148.006

Lu k n cui k

S d n cui k

Ph trch b phn

Ngy. thng nm 2004

Th trng n v

PHN III : MT S KIN NHM HON THIN CNG

TC K TON TIN LNG V CC KHON TRCH
THEO LNG TI TRUNG TM Y T TH X H TNH
I. NHN XT CHUNG V CNG TC K TON NI CHUNG V K
TON TIN LNG NI RING :
1. u im :
Qua thi gian thc tp ti Trung tm y t H Tnh, vi mc ch chnh ca em l tm
hiu hc hi v nghin cu v cng tc hch ton tin lng v cc khon trch theo
lng ti n v gp phn vo vic cng c kin thc hc ti Nh trng.
Sau gn hai thng thc tp ti y, em thy phng php hch ton tin lng v
cc khon trch theo lng bng hnh thc Chng t ghi s ci bin trn c s s
dng, h thng ti khon thng nht ca Trung tm y t th x H Tnh, rt ngn gn
ph hp v d hiu.
Cui thng k ton tng hp v lp Bng thanh ton lng trn my vi tnh gip
cho qu trnh cp nht s liu c din ra nhanh chng, to iu kin thun li trong
vic hch ton.
Cc cn b lm cng tc k ton ti Trung tm rt nhit tnh nng n, lm vic c
hiu qu v khoa hc.
2. Nhc im :
Nhn chung qu trnh hch ton tin lng v cc khon trch theo lng ti Trung
tm y t H Tnh tun th ng vi ch quy nh i vi mt n v thc hin chc
SVTH : inh Thanh Tun

Trang s :42

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

nng s nghip. Tuy nhin qua qu trnh thc tp em thy vn cn tn ti mt s hn

ch nh sau :
- V c cu t chc b my k ton : Vi quy m v tnh cht quan trng trong cng
tc khm cha bnh khng ch i vi cc bnh nhn trn a bn th x H Tnh m
cn trn khp cc a phng khc trn ton tnh th b my k ton ti Trung tm
c t chc mt cch cha hp l. Th nht, t chc cha mang tnh d tnh n kh
nng pht trin trong tng lai ca n v. Th hai, cch thc t chc cha khoa hc
v ng ch quy nh. Bi v ngi lm cng tc qun l ti sn cha tch ri vi
ngi hch ton, nguyn tc bt khim nhim khng c tun th ( k ton thanh
ton kim th qu, k ton tin lng kim TSC, vt t )
- V thc tin hch ton n v : Mc d n v p dng phn mm k ton my
phc v cho vic hch ton th nhng tnh chnh xc ca tt c cc s liu trong k li
ph thuc rt ln vo cng cng tc nhp liu hng ngy ca k ton vin. Trung tm
cha c c mt quy ch, quy nh r rng v cng tc kim tra, kim sot cc chng
t trc khi nhp liu.
II. NHNG KIN XUT V BIN PHP NHM HON THIN CNG
TC K TON TIN LNG TI TRUNG TM Y T TH X H TNH.
Qua qu trnh thc tp, em nhn thy cng tc k ton tin lng ti n v tng i
tt. n v s dng nhiu bin php nhm khuyn khch ngi lao ng tham gia tch
cc trong cng vic nh vic thng xuyn c cc ch khen thng cho cc cn b c
thnh tch xut sc, thc hin y cc chnh sch lao ng nh BHYT, BHXH.
Qua gn hai thng thc tp vi thi gian tuy cha nhiu nhng vi vn kin thc t i
m em c c, em xin ng gp mt vi kin ng gp v mt vi xut nh nh sau

SVTH : inh Thanh Tun

Trang s :43

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

- tnh n kh nng pht trin trong tng lai v p ng tt yu cu hch ton tt

c cc nghip v pht sinh lin quan n cc hot ng, Trung tm y t th x H Tnh nn
t chc b my k ton cho ph hp hn. C th nn tch ri cc phn hnh k ton c
lp vi nhau, tn trng nguyn tc bt khim nhim :

K ton trng
K ton tng hp

K ton
thanh
ton

K ton
Tin
lng

K ton
TSC

Ch thch :

K ton
Vt t

Th qu

Quan h trc tuyn

Quan h chc nng

- m bo c tnh chnh xc ca cc s liu trong k, Trung tm nn quy nh r

rng quy trnh kim tra, kim sot chng t qua hai k ton vin khc nhau ( nguyn tc 4
mt ) trc khi nhp liu vo cc phn hnh lin quan.
- Trung tm nn c k hoch tuyn dng hp l nhn s, thc hin tt cng tc o to
sau tuyn dng, bi dng nng cao kh nng chuyn mn c bit trong thao tc lm
vic vi my mc thit b hin i p ng c nhu cu khm cha bnh ca nhn dn
trong th x H Tnh ni ring v c tnh ni chung.

SVTH : inh Thanh Tun

Trang s :44

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

KT LUN
Sau gn hai thng thc tp ti Trung tm y t th x H Tnh, thi gian tuy ngn
nhng phn no gip em hiu bit v tnh trng hot ng cng nh s hnh thnh
v pht trin ca n v.
Chng ta u bit rng lao ng tin lng l mt trong nhng vn quan trng c
ngha quyt nh i vi tnh hnh hot ng ca n v. N nh hng trc tip n
nng sut lao ng, ng thi to vic lm cho ngi lao ng nhm hn ch mt phn
no tnh trng tht nghip thiu vic lm. Vi b my qun l iu hnh y nhit tnh
lun tm mi bin php khc phc kh khn to c nim tin i vi tt c
CBCNV trong n v.
L mt nhn vin k ton trong tng lai, trong gn hai thng thc tp ti Trung tm
y t H Tnh c s quan tm to iu kin gip nhit tnh ca ban gim c n
v v cc anh ch lm cng tc k ton cng gio vin hng dn Nguyn Hu Ph ;

SVTH : inh Thanh Tun

Trang s :45

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

em hon thnh c chuyn tt nghip ca mnh. Tuy nhin vi nng lc chuyn

mn v kin thc c hn v vy nhng ni dung c trnh by trong tp chuyn
ny khng th trnh khi nhng hn ch thiu st nht nh. Em rt mong nhn c
s gp , b sung ca gio vin hng dn, cc c ch anh ch k ton ti trung tm
chuyn c hon thin hn.
Mt ln na em xin chn thnh cm n !

NHN XT CA GING VIN HNG DN

........................................................................................................................................
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........................................................................................................................................
........................................................................................................................................
........................................................................................................................................
........................................................................................................................................
........................................................................................................................................
........................................................................................................................................
........................................................................................................................................

SVTH : inh Thanh Tun

Trang s :46

CHUYN TT NGHIP

SVTH : inh Thanh Tun

GVHD: Nguyn Hu Ph

Trang s :47

CHUYN TT NGHIP

GVHD: Nguyn Hu Ph

TI LIU THAM KHO

1. L thuyt v thc hnh K Ton Ti Chnh - NXB : Ti Chnh 2003

Ch bin : PGS.TS Nguyn Vn Cng.
2. Hng dn ghi chp chng t v s k ton trong cc n v Hnh chnh s
nghip - Nh Xut Bn Thng K 2002.
Ch bin : GS Nguyn Vn Nhim
3. Gio trnh K ton Hnh chnh s nghip - NXB Ti Chnh 1999
Ch bin : Th.s Phan Th Thu Ngc

SVTH : inh Thanh Tun

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