A.

VN CHUNG V BO CO TI CHNH, BO CO QUYT TON NGN SCH

I. Bo co ti chnh, bo co quyt ton ngn sch
- Bo co ti chnh, bo co quyt ton ngn sch dng tng hp tnh hnh v ti
sn, tip nhn v s dng kinh ph ngn sch ca Nh nc; tnh hnh thu, chi v kt qu hot
ng ca n v hnh chnh s nghip trong k k ton, cung cp thng tin kinh t, ti chnh
ch yu cho vic nh gi tnh hnh v thc trng ca n v, l cn c quan trng gip c
quan nh nc, lnh o n v kim tra, gim st iu hnh hot ng ca n v.
- Bo co ti chnh, bo co quyt ton ngn sch phi lp ng theo mu biu quy
nh, phn nh y cc ch tiu quy nh, phi lp ng k hn, np ng thi hn v
y bo co ti tng ni nhn bo co.
- H thng ch tiu bo co ti chnh, bo co quyt ton ngn sch phi ph hp v
thng nht vi ch tiu d ton nm ti chnh v Mc lc ngn sch nh nc, m bo c th
so snh c gia s thc hin vi s d ton v gia cc k k ton vi nhau. Trng hp lp
bo co ti chnh, bo co quyt ton ngn sch c ni dung v phng php trnh by khc
vi cc ch tiu trong d ton hoc khc vi bo co ti chnh k k ton nm trc th phi
gii trnh trong phn thuyt minh bo co ti chnh.
- Phng php tng hp s liu v lp cc ch tiu trong bo co ti chnh, bo co
quyt ton ngn sch phi c thc hin thng nht cc n v hnh chnh s nghip, to
iu kin cho vic tng hp, phn tch, kim tra, nh gi tnh hnh thc hin d ton ngn
sch Nh nc ca cp trn v cc c quan qun l nh nc.
- S liu trn bo co ti chnh, bo co quyt ton ngn sch phi chnh xc, trung
thc, khch quan v phi c tng hp t cc s liu ca s k ton .

B. BO CO TNG HP TNH HNH KINH PH V QUYT TON

KINH PH S DNG CA TRNG I HC K THUT Y T HI DNG
I.Lch s qu trnh pht trin ca trng
T 1960 - 1977:
Trng Y s Hi Dng (Quyt nh s 18/TCCB ngy 5/9/1960 ca y ban Hnh chnh
tnh Hi Dng), Trng Cn b Y t Hi Hng, Trng Trung hc Y t Hi Hng: o to
y s, dc s, y t, n h sinh trung hc
T 1978 - 2001:
Trng Trung hc K thut Y t 1- B Y t, o to KTV Xt nghim, Xquang, Vt l tr
liu/ Phc hi chc nng, Gy m hi sc, Y s Nha, iu dng a khoa, h sinh trung
cp
Thng 4/2001:
Nng cp thnh Trng Cao ng K thut Y t 1 - B Y t (Quyt nh s 1952
/Q-BGD&T ngy 24/4/2001), o to iu dng v K thut y hc 7 chuyn ngnh
Cao ng (KTV Xt nghim, K thut hnh nh, Vt l tr liu/ Phc hi chc nng, iu
dng a khoa, iu dng Nha khoa, iu dng Gy m hi sc, H sinh) v 08
chuyn ngnh h Trung cp
-T 2006: o to thm 03 chuyn ngnh Cao ng: Dinh dng - Tit ch, Kim nghim
ATVSTP v Y hc D phng
T thng 7/2007:
- Nng cp thnh Trng i hc k thut Y t Hi Dng (Quyt nh 868/Q-TTg ngy
12/7/2007)
-T nm hc 2008 - 2009: o to trnh i hc cc chuyn ngnh: iu dng, Xt
nghim, K thut hnh nh v VLTL
II. S t chc ca ca trng

III. Bo co tng hp tnh hnh kinh ph v quyt ton kinh ph s dng.

1. Mc ch
B02-H l mu bo co tng hp tnh hnh kinh ph v quyt ton kinh ph s dng.
2. Kt cu ca bo co
Bo co gm 2 phn :
Phn I : Tng hp tnh hnh kinh ph, phn nh tng hp ton b tnh hnh nhn v s
dng ngun kinh ph trong k ca n v theo tng loi kinh ph.
Phn II : Kinh ph s dng ngh quyt ton theo ni dung hot ng, theo tng
Loi, Khon, Nhm mc chi, Mc, Tiu mc ca MLNSNN.
3. C s lp bo co
-Cn c vo bo co Tng hp tnh hnh kinh ph v quyt ton kinh ph s dng
k trc.
- Cn c vo s chi tit ca cc TK4, TK6 v TK 2 (TK241)
4. Ni dung v phng php lp
Phn I. Tng hp tnh hnh kinh ph
I. KINH PH HOT NG
A. Kinh ph thng xuyn
1) Kinh ph cha s dng k trc chuyn sang (Ms 01): theo m s 10 Bo co k
trc.
2) Kinh ph thc nhn k ny (Ms 02) : theo s pht sinh ly k Bn C ca TK 461
(NKP thng xuyn) tr (-) s kinh ph np khi phc (nu c)
3) Ly k t u nm (Ms 03) : theo Ms 02 ca bo co k ny cng (+) Ms03 ca k
trc.
4) Tng kinh ph c s dng k ny (Ms 04 = Ms 01 Ms 02) ca k ny
5) Ly k t u nm (Ms 05) : theo s liu kinh ph k trc chuyn sang cng (+) kinh
ph thc nhn ly k t u nm n cui k bo co = Ms 04 k ny cng (+) Ms 05 ca k
trc.
6) Kinh ph s dng ngh quyt ton k ny (Ms06) :theo s pht sinh ly k Bn
N TK 661 tr (-) s pht sinh bn C TK661 (Chi tit chi thng xuyn) tr (-) cc khon chi
nhng cha c ngun trong k.
7) Ly k t u nm (Ms 07) = Ms 06 k ny cng (+) Ms 07 k trc
8) Kinh ph gim k ny (Ms 08) : theo i ng N TK 461, C cc TK 111, 112, k
ny (NKP thng xuyn)
9) Ly k t u nm (Ms 09) = Ms 08 k ny cng (+) Ms 09 k trc.
10) Kinh ph cha s dng k ny (Ms 10) = Ms 04 tr (-) Ms 06 tr (-) Ms 08 k ny
B. Kinh ph khng thng xuyn
11) Kinh ph khng thng xuyn cha s dng k trc chuyn sang (Ms 11): theo m
s 20 Bo co k trc.
12) Kinh ph thc nhn k ny (Ms 12) : theo s pht sinh ly k Bn C ca TK 461
(NKP khng thng xuyn) tr (-) s kinh ph np khi phc (nu c)
13) Ly k t u nm (Ms 13) : theo Ms 12 ca bo co k ny cng (+) Ms 13 ca k
trc.
14) Tng kinh ph c s dng k ny (Ms 14 = Ms 11 Ms 12) ca k ny

15) Ly k t u nm (Ms 15) : theo s liu kinh ph k trc chuyn sang cng (+)
kinh ph thc nhn ly k t u nm n cui k bo co = Ms 14 k ny cng (+) Ms 15 ca
k trc.
16) Kinh ph s dng ngh quyt ton k ny (Ms 16) :theo s pht sinh ly k Bn
N TK 661 tr (-) s pht sinh bn C TK661 (Chi tit chi khng thng xuyn) tr (-) cc
khon chi nhng cha c ngun trong k.
17) Ly k t u nm (Ms 17) = Ms 16 k ny cng (+) Ms 17 k trc
18) Kinh ph gim k ny (Ms 18) : theo i ng N TK 461, C cc TK 111, 112, k
ny (NKP khng thng xuyn)
19) Ly k t u nm (Ms 19) = Ms 18 k ny cng (+) Ms 19 k trc.
20) Kinh ph cha s dng k ny (Ms 20) = Ms 14 tr (-) Ms 16 tr (-) Ms 18 k ny
II. KINH PH THEO N T HNG CA NH NC
21) Kinh ph khng thng xuyn cha s dng k trc chuyn sang (Ms 21): theo m
s 30 Bo co k trc.
22) Kinh ph thc nhn k ny (Ms 22) : theo s pht sinh ly k Bn C ca TK 465
(NKP theo n t hng ca Nh nc) tr (-) s kinh ph np khi phc (nu c)
23) Ly k t u nm (Ms 23) : theo Ms 22 ca bo co k ny cng (+) Ms 23 ca k
trc.
24) Tng kinh ph c s dng k ny (Ms 24 = Ms 21 Ms 22) ca k ny
25) Ly k t u nm (Ms 25) : theo s liu kinh ph k trc chuyn sang cng (+)
kinh ph thc nhn ly k t u nm n cui k bo co = Ms 24 k ny cng (+) Ms 25 ca
k trc.
26) Kinh ph s dng ngh quyt ton k ny (Ms 26) :theo s pht sinh ly k Bn
N TK 635 tr (-) s pht sinh bn C TK635 (Chi tit chi theo n t hng ca Nh nc)
tr (-) cc khon chi nhng cha c ngun trong k.
27) Ly k t u nm (Ms 27) = Ms 26 k ny cng (+) Ms 27 k trc
28) Kinh ph gim k ny (Ms 28) : theo i ng N TK 465, C cc TK 111, 112, k
ny (NKP theo n t hng ca Nh nc)
29) Ly k t u nm (Ms 29) = Ms 28 k ny cng (+) Ms 29 k trc.
30) Kinh ph cha s dng k ny (Ms 30) = Ms 24 tr (-) Ms 26 tr (-) Ms 28 k ny
III. KINH PH D N
31) Kinh ph khng thng xuyn cha s dng k trc chuyn sang (Ms 31): theo m
s 40 Bo co k trc.
32) Kinh ph thc nhn k ny (Ms 32) : theo s pht sinh ly k Bn C ca TK 462
(NKP d n) tr (-) s kinh ph np khi phc (nu c)
33) Ly k t u nm (Ms 33) : theo Ms 32 ca bo co k ny cng (+) Ms 33 ca k
trc.
34) Tng kinh ph c s dng k ny (Ms 34 = Ms 31 Ms 32) ca k ny
35) Ly k t u nm (Ms 35) : theo s liu kinh ph k trc chuyn sang cng (+)
kinh ph thc nhn ly k t u nm n cui k bo co = Ms 34 k ny cng (+) Ms 35 ca
k trc.
36) Kinh ph s dng ngh quyt ton k ny (Ms 36) :theo s pht sinh ly k Bn
N TK 662 tr (-) s pht sinh bn C TK662 (Chi tit chi d n) tr (-) cc khon chi nhng
cha c ngun trong k.
37) Ly k t u nm (Ms 37) = Ms 36 k ny cng (+) Ms 37 k trc
38) Kinh ph gim k ny (Ms 38) : theo i ng N TK 462, C cc TK 111, 112, k
ny (NKP d n)

39) Ly k t u nm (Ms 39) = Ms 38 k ny cng (+) Ms 39 k trc.

40) Kinh ph cha s dng k ny (Ms 40) = Ms 34 tr (-) Ms 36 tr (-) Ms 38 k ny
IV. KINH PH U T XDCB
41) Kinh ph khng thng xuyn cha s dng k trc chuyn sang (Ms 41): theo m
s 50 Bo co k trc.
42) Kinh ph thc nhn k ny (Ms 42) : theo s pht sinh ly k Bn C ca TK 441
(NKP u t XDCB) tr (-) s kinh ph np khi phc (nu c)
43) Ly k t u nm (Ms 43) : theo Ms 42 ca bo co k ny cng (+) Ms 43 ca k
trc.
44) Tng kinh ph c s dng k ny (Ms 44 = Ms 41 Ms 42) ca k ny
45) Ly k t u nm (Ms 45) : theo s liu kinh ph k trc chuyn sang cng (+)
kinh ph thc nhn ly k t u nm n cui k bo co = Ms 44 k ny cng (+) Ms 45 ca
k trc.
46) Kinh ph s dng ngh quyt ton k ny (Ms 46) :theo s pht sinh ly k Bn
N TK 241 tr (-) s pht sinh bn C TK241 (Chi tit ngun kinh ph u t XDCB) tr (-)
cc khon chi nhng cha c ngun trong k.
47) Ly k t u nm (Ms 47) = Ms 46 k ny cng (+) Ms 47 k trc
48) Kinh ph gim k ny (Ms 48) : theo i ng N TK 441, C cc TK 111, 112, k
ny (NKP u t XDCB)
49) Ly k t u nm (Ms 49) = Ms 48 k ny cng (+) Ms 49 k trc.
50) Kinh ph cha s dng k ny (Ms 50) = Ms 44 tr (-) Ms 46 tr (-) Ms 48 k ny

M chng: 022A
n v bo co: Trng HHMTU

Mu s B02- H
(Ban hnh theo Q s:
19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)

M n v SDNS: 1075485

TNG HP TNH HNH KINH PH

V QUYT TON KINH PH S DNG
Qu..II.nm 2011

ST
T

CH TIU

A
I

B
KINH PH HOT NG
Loi 14 Khon 09
Kinh ph thng xuyn
Kinh ph cha s dng k
trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng
k ny (04= 01 + 02)
Lu k t u nm
Kinh ph s dng ngh
quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
Kinh ph cha s dng
chuyn k sau (10=04-0608)
Kinh ph khng thng
xuyn
Kinh ph cha s dng k
trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng
k ny (14= 11 + 12)
Lu k t u nm

A
1
2
3
4
5
6
7
8
9
10

B
1
2
3
4
5

M
s

Ngn sch nh nc
Tng
s
2

NSNN
giao
3

Ph, l
ph
li
4

01
02
03
04
05
06
07
08
09
10

200,0
3.575,0
6.500,0

200,0
3.575,0
6.500,0

148,75
893,75
1.917,50

51,25
2.681,25
4.582,50

3.775,0
6.700,0

3.775,0
6.700,0

1.042,5
2.066,25

2.732,5
4.633,75

3.000,0
5.500,0
225,0

3.000,0
5.500,0
225,0

750,0
1.625,0
-

2.250,0
3.875,0
225,0

775,0

775,0

292,5

482,5

294,0
1820,0
2800,0

294,0
1820,0
2800,0

294,0
364
1344,0

0,0
1456
1456,0

2114,0
3094,0

2114,0
3094,0

658,0
1638,0

1456,0
1456,0

11
12
13
14
15

VT triu ng
Ngunkhc

NGUN KINH PH

Tngs

PHN I- TNG HP TNH HNH KINH PH

Vi
n
tr
5

7
8
9
10

II

1
2
3
4
5
6
7
8
9
10

III
1
2
3
4
5
6
7
8
9

Kinh ph s dng ngh

quyt ton k ny

16

Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
Kinh
ph
cha
s
dngchuyn k sau (20=1416-18)
Loi 14 Khon 09
...................................
KINH PH THEO N
T HNG CA NH
NC
Loi 14 Khon 09
Kinh ph cha s dng k
trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng
k ny (24=21 + 22)
Lu k t u nm
Kinh ph s dng ngh
quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
Kinh ph cha s dng
chuyn k sau (30=24 26
28)
Loi 14 Khon 09
......................................

17
18
19
20

KINH PH D N
Loi 14 Khon 09
Kinh ph cha s dng k
trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng
k ny (34= 31 + 32)
Lu k t u nm
Kinh ph s dng ngh
quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm

2000,0

2000,0

2686,0
50,0
50,0

2686,0
50,0
50,0

1296,0
0,0

1390,0
50,0
50,0

64,0

48,0

16,0

120,0
900,0
1500,0

120,0
900,0
1500,0

0,0

0,0

0,0

0,0

120,0
900,0
1500,0

1020,0
1620,0

1020,0
1620,0

0,0
0,0

0,0
0,0

1020,0
1620,0

840,0
1320,0
25,0
25,0

840,0
1320,0
25,0
25,0

0,0
0,0

0,0
0,0

64,0

610

1390,0

21
22
23
24
25
26
27
28
29
30

31
32
33
34
35
36
37
38
39

840,0
1320,0
25,0
25,0

10

IV
1
2
3
4
5
6
7
8
9
10

Kinh ph cha s dng

chuyn k sau (40= 34 36 38)
Loi 14 Khon 09
......................................
KINH PH U T XDCB
Loi 14 Khon 09
Kinh ph cha s dng k
trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng
k ny (44 = 41 + 42)
Lu k t u nm
Kinh ph s dng ngh
quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
Kinh ph cha s dng
chuyn k sau (50 = 44 4648)
Loi 14 Khon 09
...............................................
...........

40
155,0

155,0

0,0

0,0

370,0
4250,0
7950,0

370,0
4250,0
7950,0

148,0
1700,0
3180,0

222,0
2550,0
4770,0

4620,0
8320,0

4620,0
8320,0

1848,0
3328,0

2772,0
4992,0

4240,0
7570,0
60,0
60,0

4240,0
7570,0
60,00
60,0

1696,0
3028,0
0,0

2544,0
4542,0
60,0
60,0

320,0

320,0

152,0

168,0

155,0

41
42
43
44
45
46
47
48
49
50

Phn II. Kinh ph s dng ngh quyt ton

I. Chi hot ng (Ms 100): (Ms 100 = Ms 101 + Ms 102)
1) Chi thng xuyn (Ms 101): phn tch trn TK 661, theo tng L, N, M, TM
2) Chi khng thng xuyn (Ms 102): phn tch trn TK 661, theo tng L, N, M, TM
II. Chi theo n t hng ca nh nc (Ms 200): phn tch trn TK 635, theo tng L,
N, M, TM
III. Chi d n (Ms 300): phn tch trn TK 662, theo tng L, N, M, TM
1) Chi qun l d n (Ms 301): phn tch trn TK 662, theo tng L, N, M, TM
2) Chi thc hin d n (Ms 302): phn tch trn TK 662, theo tng L, N, M, TM
IV. Chi u t XDCB (Ms 400): phn tch trn TK 241, theo tng L, N, M, TM
1) Chi xy lp (Ms 401): phn tch trn TK 2412, theo tng L, N, M, TM
2) Chi thit b (Ms 402): phn tch trn TK 2412, theo tng L, N, M, TM
3) Chi ph khc (Ms 403): phn tch trn TK 2412, theo tng L, N, M, TM

M chng: 022A
n v bo co: Trng HHMTU
M n v SDNS: 1075485

Mu s B02- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)

PHN II- KINH PH S DNG NGH QUYT TON

VT triu ng
Ngn sch nh nc
N

h
M
A

Ni dung chi

s
G

I- Chi hot ng
1- Chi thng xuyn
a/ Chi cho con ngi
02
2A

09 06

100

Tin lng
01 Lng ngch bc
02 Lng tp s
03 Lng hp ng DH

H
10
0
10
1

Tng
s

NSNN
giao

Ph, l
ph
li

Vin
tr

8186

8186

1993,8

6192,2

5500

5500

1375

4125

2841

2841

710

2131

600

600

151

449

430

430

108

322

70

70

18

52

100

100

25

75

101

Tin cng

204

204

50

154

102

Ph cp lng

525

525

105

420

35

35

28

03 Trch nhim

110

110

22

88

08 Ph cp ngnh

380

380

76

304

450

450

264

186

12

12

12

01 Chc v

103

Hc bng sinh vin

104

Tin thng

105

Phc li tp th

300

300

100

200

106

Cc khon ng gp

240

240

40

200

108

Tin lng chia

thm
b/ Chi nghip v
chuyn mn

510

510

510

109

Dch v cng cng

110

Vt t vn phng

2659

2659

665

1994

110

110

25

85

80

80

20

60

Ngunkhc

Tngs

111

Thg tin tuyn truyn

105

105

27

78

112

Hi ngh

113

Cng tc ph

200

200

50

150

114

Chi ph thu mn

300

300

75

225

115

Chi on ra

120

120

30

90

116

Chi on vo

10

10

117

SCTX TSC

60

60

15

45

02 t con

10

10

05 Phn mm

15

15

13

07 my tn, pht.,,

35

35

28

1578
90

1578
0
90

395
0
22

1183
0
68

2686

2686

618,8

2067,2

2686

2686

618,8
0

119

127

145

Chi ph nghip v
chuyn mn
06 sch ti liu
Chi ph khc
2- Chi khng thng
xuyn
102
Mua sm TSC

2475,2

II- Chi theo n t

hng ca Nh nc
.....................

200

III- Chi d n

300

1320

1320

1320

1- Chi qun l d n

301

160

160

160

100

Tin lng

18

18

18

101

Tin cng

109

Dch v cng cng

20

20

20

110

Vt t vn phng

16

16

16

112

Hi ngh

24

24

24

113

Cng tc ph

12

12

12

115

Chi on ra

48

48

48

116

Chi on vo

14

14

14

1160

1160

2- Chi thc hin Dn 302

400

147

IV- Chi u t
XDCB
1- Chi xy lp

148
149

1160

401

7570
5299

7570
5299

3028
2400

4542
2899

2- Chi thit b

402

1514

1514

600

914

3- Chi ph khc

403

757

757

28

729

17.076 17076

5.021,8

10.734

Cng

1.320

NHN XT:
Qua Bo co tng hp tnh hnh kinh ph v quyt ton kinh ph s dng ca trng H k
thut y t Hi Dng qu II/ 2011 vi tng chi l 17.076 triu ng ta thy tnh hnh chi hp
l, cng khai mc chi cho tng hot ng c th l:
Chi hot ng : 8.186 triu ng trong :
Chi thng xuyn: 5.500 triu ng
Chi khng thng xuyn: 2.686 triu ng
Chi d n: 1.320 triu ng trong :
Chi qun l d n: 160 triu ng
Chi thc hin d n : 1.160 triu ng
Chi u t xy dng c bn: 7.570 triu ng
Bo co cho thy mc chi cho xy dng c bn ca trng l kh ln do c th trng va
mi c nng cp t Cao ng ln i hc nn kinh ph cho xy dng c s vt cht , mua
sm trang thit b kh cao, c bit ngnh ngh o to ca trng thin v thc hnh nn cc
khon chi kh nhiu. y cng l iu hp l.
Bo co phn nh tng qut tnh hnh tip nhn v s dng cc ngun kinh ph hin c ca
nh trng v s thc chi cho tng hot ng theo tng ngun kinh ph ngh quyt ton,
gip nh trng v cc c quan chc nng ca nh nc nm c tng s cc loi kinh ph
theo tng ngun hnh thnh v tnh hnh s dng ngun kinh ph ca trng trong qu II/
2011.