Requirements and Principles of Perfecting the Accounting Organization at the Institute of Occupational Health and Environment

Specifically, it will help the Board of Directors accurately and promptly grasp the financial situation at the unit to develop operational development plans and make appropriate and effective management decisions, providing information. Necessary, consistent and reliable information about the financial situation such as the mobilization and use of financial resources, the situation of using and finalizing funds, the management and use of various types of State assets for the unit's governing body and the State's functional agencies to serve the inspection and control of the unit's activities and making macro decisions.

3.1.2. Complete perspective

Completing the accounting organization must first be consistent with the current regulations of the State, such as unifying the document system, the accounting design system, the audit book system, the budget index, and the year. Accounting degree, accounting knowledge and accounting software. Implementing this requirement ensures the synthesis of targets according to the state budget's revenue and expenditure categories, creating conditions for inspection and examination agencies in all aspects of the institute's financial activities, thereby bringing about improvement. Specific instructions for units to properly implement the regime.

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Completing the accounting organization at the institute must be based on the characteristics of management organization and actual situation at the institute. Specifically, perfecting the accounting work must be based on the management organization, requirements for management characteristics of the current scale and development strategy, financial mechanism of the institute, in other words, these are the factors decision factor to the accounting organization. Only when there is a match between the accounting apparatus, accounting work and the characteristics of the institute can accounting activities be effective and achieve the set goals.

Completing the accounting organization at the institute must ensure the provision of information honestly, objectively, promptly and completely, meeting the requirements of transparency and publicity. The information provided by accounting is extremely important information. It is the basis for evaluating and making decisions that greatly affect the unit's operations.

Information technology has now become a very important part of all areas of social activity, especially in the field of financial economics. Improving the accounting organization at the institute needs to be based on the application of modern information technology, ensuring feasibility, quality and efficiency. For HCSN units today with an increasingly large scale of operations, the economic and financial operations that arise are increasingly complex. The optimal solution is to use modern information technology to meet management requirements in new conditions.

3.2. Requirements and principles of perfecting accounting organization at the Institute of Occupational Health and Environment

3.2.1. Requirements for completing the accounting organization at the Institute of Occupational Health and Environment

The provisions of law here are usually regulations on the list of forms and methods of preparing mandatory accounting documents; list of account systems and accounting methods; list of book templates and accounting book preparation methods; List of report templates and methods for preparing and presenting financial reports and budget settlement reports of units.

The State's legal document system includes: Budget Law, Accounting Law (2015), accounting regime according to Circular 107/2017/TT-BTC. To perfect the accounting organization at the institute, this document system must be used as the legal basis to adjust accordingly.

- Two,Completing the accounting organization at the Institute of Occupational Health and Environment must be based on the size and characteristics of the unit; management organization, development strategy; The unit's financial mechanism. The Institute's main activities are: academic research, staff training, down-line professional guidance, youth health education and communication, international cooperation and supply. services Technical training on occupational health (hygiene and hygiene, psychology, occupational physiology, ergonomics, occupational diseases) and injury prevention, hygiene and health environmental protection, hygiene and school health; Propose and advise the Ministry of Health on related issues in specialized fields. Therefore, accounting organizations must base on these factors to build an accounting apparatus and choose an appropriate accounting form, ensuring effective accounting activities.

Current manual accounting work is no longer suitable due to the workload being too cumbersome, the accuracy is not high and the accounting efficiency is relatively low. The application of scientific and information technology achievements will ensure the accuracy and logic of information, further simplifying the accounting apparatus and improving labor productivity. Applying appropriate information technology will make the accounting process smoother and promote other economic activities of the institute. In general, perfecting the accounting organization at a unit must inevitably be based on the application of modern information technology.

People are the decisive factor in the existence and development of a unit in general and the accounting organization in particular. No matter how modern the facilities and auxiliary equipment are, if there are no professional and skilled human resources,

The institute's accounting department is also unable to operate. Improving the accounting organization at the unit therefore must revolve around the issue of human resource development.

The accounting organization at the Institute has basically complied with the regulations of the current financial and accounting regime on state budget estimation and finalization, but has not yet established an internal accounting information system. and have not invested properly in the accounting system as well as system control. To perfect the accounting organization, the Institute will certainly have to make investments in human and material resources, and make changes in the way of management and organization of accounting. However, the completed content must not be too complicated, must ensure feasibility, and must not be too expensive but still ensure effectiveness in providing information.

3.2.2. Principles for perfecting accounting organization at the Institute of Occupational Health and Environment

Second , the proposed improvement measures need to be feasible, have the highest efficiency and the lowest cost. Therefore, the completion must be based on the existing human resources, the Institute's management apparatus remains unchanged, in accordance with the Institute's operational characteristics.

Third , perfecting accounting must ensure a consistent combination between general accounting and detailed accounting. This principle is reflected in the scientific use of the account system to ensure the efficiency of accounting work, and at the same time have a compact and complete detailed book system.

3.3. Some solutions to improve accounting organization at the Institute of Occupational Health and Environment

3.3.1. Solutions to complete the organization of the accounting apparatus

Accordingly, the Chief Accountant must assign tasks, responsibilities and authorities to accountants in charge of the following areas: Cash, debt and banking in accordance with the qualifications and abilities of each person. Bank accounting is not separate from cash accounting and debt payment, but needs to be responsible for checking and comparing debts before collecting and spending bank deposits and the Budget. Delineating work helps accountants understand each other's work and work together in a harmonious manner, limiting overlap in the payment process at the unit.

- Second, accounting staff training policy: Basic training in accounting operations to perform better. The Institute must have a plan and retrain computer skills and foreign languages ​​for the accounting staff and create conditions for accounting staff to fully participate in professional training courses given by superior agencies or agencies. Tax authorities organize to fully and promptly grasp and update the State's policy innovations, in conjunction with accounting software providers to train computer accounting skills for employees.

- Third, remuneration policy: The Institute should have incentive and remuneration policies and attention from the Institute's leadership to train accounting staff. Currently, the workload of the FAD department is so large that accountants often have to work overtime to ensure work, especially during the last days of the year. Meanwhile, the Institute does not have policies to encourage working spirit as well as policies to increase income for accountants to help accountants work more effectively. Furthermore, recruiting more accounting staff is necessary and urgent

3.3.2. Complete solution for accounting document system

Organize the accounting voucher system at the institute in accordance with the State's accounting regime. However, in some aspects, accountants need to continue researching, perfecting and standardizing the document system that has been and is being used, ensuring objectivity, honesty and transparency of arising economic operations; Detect and prevent negativity in economic management.

Firstly, arrange and reorganize the accounting document system at the stage of preparing and receiving accounting documents; Create initiative in the process of preparing and receiving accounting documents through completing and promulgating documents guiding the content and regulations on the preparation and recording of original documents, improving the quality of work. checking accounting documents. It is necessary to identify the departments responsible for preparing documents, regulations on procedures and methods of preparing documents. Collecting accounting information is the starting work of the entire accounting process and is decisive for honesty and objectivity, so the institute needs to build a process for assigning tasks to each accountant. accountant in the accounting apparatus.

The Institute must develop procedures and regulations on accounting documents in all relevant departments and develop internal forms for the unit. Accordingly, based on the inheritance of results achieved from the organization of the accounting document system according to Decision 19/2006/QD-BTC and based on the provisions in Circular 107 to develop a detailed form at departments, and at the same time provide specific guidance documents guiding the preparation and recording related to the elements recorded on the original documents and send them to department accountants and relevant departments. In addition, the accounting department must advise the Institute's leadership on not approving expenditures for other departments in cases of spending in advance and then completing the accounting documents requesting payment to ensure objectivity. and timeliness of accounting documents.

+ Retrain department accountants on checking accounting documents and the set of accounting documents accompanying each economic operation. Specifically:

To minimize errors in documents, accountants need to strengthen inspection of all economic and financial operations arising, including revenue and expenditure in the hospital. Accounting documents arising related to any department must be responsible for checking and the inspection work must be performed regularly and continuously and must be considered a mandatory step in the preparation and preparation process. receive documents. In particular, in addition to checking the form of documents, accountants must also control the content on the documents to see if revenues and expenditures are in accordance with estimates and plans, and whether the amounts are within the correct norms and standards. purpose or not. In addition to checking documents immediately upon preparation and receipt, periodically when closing documents into files in chronological order, economic and accounting content must be checked. Review to minimize errors in documents. The Institute should develop a process, content, and inspection plan within the institute (regular and unexpected inspections), and have timely forms of reward and encouragement for groups and individuals who do well. This is also a measure to increase responsibility in internal inspection of the accounting department and other departments within the institute. In addition, there must be a form of handling for each level of violation to limit the process of errors in performing assigned tasks. The order of checking accounting documents in affiliated units should be carried out as follows: This is also a measure to increase responsibility in internal inspection of the accounting department and other departments within the institute. In addition, there must be a form of handling for each level of violation to limit the process of errors in performing assigned tasks. The order of checking accounting documents in affiliated units should be carried out as follows: This is also a measure to increase responsibility in internal inspection of the accounting department and other departments within the institute. In addition, there must be a form of handling for each level of violation to limit the process of errors in performing assigned tasks. The order of checking accounting documents in affiliated units should be carried out as follows:

When checking accounting documents, if you discover any violation of the institute's financial policies, you must refuse to do so and immediately notify the Chief Accountant for timely handling according to current law. For accounting documents that are not prepared according to procedures, the content and numbers are not clear, the person responsible for checking or recording the books must return them or notify the place where the documents were prepared to redo and do additional procedures. and adjusted later to use as a basis for recording.

To avoid risks in controlling revenue and expenditure, especially the risks of falsifying documents, false expenditure records, and procurement records of assets, supplies, and chemicals. The Institute needs to open a register of sample signatures of departments for control; especially the Materials and Equipment Department and the Administrative Organization Department.

The Institute needs to build and expand the document preservation area, separating accounting documents from other records to ensure security, provide enough space and other necessary conditions such as airiness and cleanliness. will ensure the best document storage. The unit also needs to organize inventory checks and arrange documents scientifically to facilitate searching when needed. Comply with the regulations on the retention period of accounting documents according to the following period: At least 05 years for accounting documents used for management and administration of the accounting unit, including accounting documents Do not use directly for accounting books and financial reporting; At least 10 years for accounting documents used directly to record accounting books and prepare financial reports, accounting books and annual financial reports, unless otherwise provided by law; Permanently archive historical accounting documents with important economic, security and defense significance.