{"id":38419,"date":"2024-11-04T09:15:42","date_gmt":"2024-11-04T02:15:42","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=38419"},"modified":"2026-04-21T16:06:40","modified_gmt":"2026-04-21T09:06:40","slug":"lam-the-nao-de-theo-doi-nguon-14-kinh-phi-thuc-hien-cai-cach-tien-luong","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-theo-doi-nguon-14-kinh-phi-thuc-hien-cai-cach-tien-luong\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i ngu\u1ed3n 14 \u2013 Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng t\u1eeb d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch th\u00eam ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (ngu\u1ed3n 14)<\/strong> \u0111\u1ec3 theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 nh\u01b0 nh\u1eadn d\u1ef1 to\u00e1n, r\u00fat d\u1ef1 to\u00e1n v\u00e0 chi l\u01b0\u01a1ng<\/strong> t\u1eeb d\u1ef1 to\u00e1n kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 theo d\u00f5i ri\u00eang bi\u1ec7t, \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd \u0111\u00fang ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n
Nh\u1ea5n v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n<\/div><\/div>\n
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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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2.1. Khai b\u00e1o T\u00ednh ch\u1ea5t ngu\u1ed3n (14)<\/strong><\/h4>\n
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L\u01b0u \u00fd: B\u1ea1n ki\u1ec3m tra, n\u1ebfu trong danh m\u1ee5c T\u00ednh ch\u1ea5t ngu\u1ed3n, n\u1ebfu \u0111\u00e3 c\u00f3 m\u00e3 t\u00ednh ch\u1ea5t 14 th\u00ec kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n th\u00eam n\u1eefa<\/span><\/p>\n
C\u00e1ch ki\u1ec3m tra\u00a0<\/p>\n
Va\u0300o Danh mu\u0323c\\<\/strong>T\u00ednh ch\u00e2\u0301t ngu\u00f4\u0300n kinh ph\u00ed<\/strong><\/p>\n
T\u1ea1i c\u1ed9t M\u00e3 t\u00ednh ch\u1ea5t , d\u00f2ng tr\u1ed1ng \u0111\u1ea7u ti\u00ean b\u1ea1n \u0111\u1ec3 chu\u1ed9t v\u00e0 g\u00f5 14 sau \u0111\u00f3 enter.\u00a0<\/p>\n
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N\u1ebfu c\u00f3\u00a0 th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u1ecdc \u0111\u01b0\u1ee3c t\u00ednh ch\u1ea5t 14 n\u00e0y l\u00ean , b\u1ea1n kh\u00f4ng c\u1ea7n ph\u1ea3i th\u00eam n\u1eefa.\u00a0<\/li>\n
N\u1ebfu ch\u01b0a c\u00f3 th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u1ecdc v\u00e0 c\u00f3 d\u00f2ng ch\u1eef kh\u00f4ng c\u00f3 d\u1eef li\u1ec7u . Khi \u0111\u00f3 b\u1ea1n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau :<\/li>\n<\/ul>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o Danh mu\u0323c\\<\/strong>T\u00ednh ch\u00e2\u0301t ngu\u00f4\u0300n kinh ph\u00ed<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong> Nh\u1ea5n Th\u00eam.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:\u00a0<\/strong> Khai b\u00e1o th\u00f4ng tin t\u1ea1i c\u1eeda s\u1ed5 th\u00eam t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed\u00a0<\/p>\n
Khai b\u00e1o m\u00e3 t\u00ednh ch\u1ea5t: 14,\u00a0 T\u00ean t\u00ednh ch\u1ea5t: KP th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng,\u00a0 <\/strong>t\u00edch ch\u1ecdn Giao t\u1ef1 ch\u1ee7 <\/strong>\u00a0ho\u1eb7c Kh\u00f4ng giao t\u1ef1 ch\u1ee7\u00a0 <\/strong>\u21d2 Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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2.2. Khai b\u00e1o Ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (14)<\/h4>\n
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B\u01b0\u1edbc 1:<\/strong> Va\u0300o Danh mu\u0323c\\Ngu\u00f4\u0300n kinh phi\u0301<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0C\u0103n c\u01b0\u0301 va\u0300o Ngu\u00f4\u0300n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong> (14) s\u01b0\u0309 du\u0323ng thu\u00f4\u0323c ngu\u00f4\u0300n ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng, Ti\u0309nh, X\u00e3 <\/strong>\u00a0\u21d2 nh\u00e2\u0301n chu\u00f4\u0323t v\u00e0o ngu\u1ed3n cha t\u01b0\u01a1ng \u1ee9ng , t\u00edch Th\u00eam.\u00a0<\/strong><\/p>\n
VD : Mu\u1ed1n th\u00eam ngu\u1ed3n (14) thu\u1ed9c ngu\u1ed3n ng\u00e2n s\u00e1ch X\u00e3 , anh\/ch\u1ecb t\u00edch chu\u1ed9t 1 l\u1ea7n v\u00e0o ngu\u1ed3n ng\u00e2n s\u00e1ch X\u00e3 sau \u0111\u00f3 nh\u1ea5n Th\u00eam.<\/strong>\u00a0<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin Ngu\u1ed3n C\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (14)<\/strong><\/p>\n
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L\u01b0u \u00fd: Ma\u0303 ngu\u00f4\u0300n kinh ph\u00ed<\/strong> pha\u0309i \u0111\u01b0\u01a1\u0323c b\u0103\u0301t \u0111\u00e2\u0300u v\u01a1\u0301i ky\u0301 t\u01b0\u0323 ngu\u00f4\u0300n cha<\/li>\n<\/ul>\n
V\u00ed d\u1ee5: Ngu\u1ed3n Ng\u00e2n s\u00e1ch c\u00e1i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng thu\u1ed9c Ng\u00e2n s\u00e1ch X\u00e3 <\/strong>th\u00ec b\u1eaft \u0111\u1ea7u m\u00e3 ngu\u1ed3n kinh ph\u00ed l\u00e0 3 th\u00eam c\u00e1c k\u00fd hi\u1ec7u sau sao cho kh\u00f4ng tr\u00f9ng c\u00e1c m\u00e3 \u0111\u00e3 n\u1eb1m trong Ng\u00e2n s\u00e1ch X\u00e3. V\u00ed d\u1ee5 : 3.6<\/p>\n
T\u01b0\u01a1ng t\u1ef1, n\u1ebfu thu\u1ed9c Ng\u00e2n s\u00e1ch T\u1ec9nh <\/strong>l\u00e0 2.6, Ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng<\/strong> l\u00e0 1.6<\/p>\n
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T\u00ean ngu\u1ed3n kinh ph\u00ed: 14_Ngu\u1ed3n Ng\u00e2n s\u00e1ch CCTL<\/strong><\/li>\n
T\u00ednh ch\u00e2\u0301t ngu\u00f4\u0300n cho\u0323n la\u0300 14 (KP th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng)<\/li>\n
M\u00e3 s\u1ed1 c\u1ea5p NS: 4 n\u1ebfu thu\u1ed9c Ng\u00e2n s\u00e1ch X\u00e3<\/li>\n<\/ul>\n
T\u01b0\u01a1ng t\u1ef1 n\u1ebfu thu\u1ed9c Ng\u00e2n s\u00e1ch T\u1ec9nh <\/strong>l\u00e0 2, Ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng<\/strong> l\u00e0 1<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4: Nh\u00e2\u0301n C\u00e2\u0301t.<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2.3. H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ngu\u1ed3n C\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (14)<\/h4>\n
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B\u01b0\u1edbc 1: Nh\u1eadn d\u1ef1 to\u00e1n Kinh ph\u00ed C\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/p>\n
Anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.\u00a0<\/a><\/p>\n
L\u01b0u \u00fd : c\u1ed9t ngu\u1ed3n ch\u1ecdn \u0111\u00fang ngu\u1ed3n 14_Ngu\u1ed3n Ng\u00e2n s\u00e1ch CCTL<\/strong><\/p>\n
B\u01b0\u1edbc 2. R\u00fat d\u1ef1 to\u00e1n v\u00e0 chi l\u01b0\u01a1ng t\u1eeb Kinh ph\u00ed C\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/p>\n
B\u1ea1n th\u1ef1c hi\u1ec7n r\u00fat d\u1ef1 to\u00e1n & chi l\u01b0\u01a1ng cho CBNV qua th\u1ebb ATM t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ngu\u1ed3n kinh ph\u00ed 12, 13 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n
L\u01b0u \u00fd: c\u1ed9t ngu\u1ed3n ch\u1ecdn \u0111\u00fang ngu\u1ed3n 14_Ngu\u1ed3n Ng\u00e2n s\u00e1ch CCTL.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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