¹Nguyễn Thị Linh,²Hoàng Khánh Vân

^1,2University of Labour and Social Affairs, Hanoi, Vietnam

This study presents some basic theories on accounting organization at public universities under the Ministry of Labour, Invalids and Social Affairs as well as the content of financial autonomy in public non-business units. The study also analysed and clarified the status of accounting organizations at 04 public universities under the Ministry of Labour, Invalids and Social Affairs, including: University of Labour and Social Affairs, Nam Dinh University of Technical Education, Vinh University of Technical Education, and Vinh Long University of Technical Education, which have applied accounting according to Circular 107/2017/TT- BTC in the context of implementing financial autonomy. The study evaluated the achieved results and pointed out some limitations from the actual situation of accounting organizations at 04 universities in terms of the organization of the accounting apparatus, the organization of the accounting voucher system, the organization of the accounting account system, the organization of the accounting book system, the organization of the accounting reporting system, and the organization of the accounting inspection. From there, solutions are proposed to improve the accounting organization at public universities under the Ministry of Labour, Invalids and Social Affairs.

Accounting organization, financial autonomy, public university

1) Ministry of Finance (2006), Decision 19/2006/QD-BTC dated 30/3/2006 of the Ministry of Finance promulgating the administrative and non-business accounting regime.

2) Ministry of Finance (2010), Circular 185/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance guiding the amendment and supplementation of the administrative and non-business accounting regime.

3) Ministry of Finance (2017), Circular 107/2017/TT-BTC guiding the administrative and non-business accounting regime promulgated by the Minister of Finance on October 10, 2017.

4) The Government (2006), Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government stipulating the right to autonomy and self-responsibility for the performance of tasks, organizational structure and staffing and finance for public non-business units, Hanoi

5) Government (2015), Decree No. 16/2015/ND-CP dated February 14, 2015 stipulating the autonomy mechanism of public non-business units

6) Government (2021), Decree No. 60/2021/ND-CP dated June 21, 2021 stipulating the autonomy mechanism of public non-business units

7) Nghiem Van Loi (2008), Textbook of financial management of administrative units, Finance Publishing House, Hanoi

8) Nghiem Van Loi (2018), Textbook of Accounting Organization – University of Labor and Social Affairs, Financial Publishing House, Hanoi

9) Law on Accounting No. 88/2015/QH13 and guiding documents;

VOLUME 06 ISSUE 05 MAY 2023

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