{"id":70137,"date":"2025-12-29T12:03:45","date_gmt":"2025-12-29T05:03:45","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=70137"},"modified":"2026-03-03T11:07:25","modified_gmt":"2026-03-03T04:07:25","slug":"huong-dan-in-so-s101-h-so-theo-doi-du-toan-tu-nguon-nsnn-trong-nuoc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huong-dan-in-so-s101-h-so-theo-doi-du-toan-tu-nguon-nsnn-trong-nuoc\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn in s\u1ed5 S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch in s\u1ed5 S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc.S\u1ed5 S101-H \u0111\u01b0\u1ee3c m\u1edf t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u1ec3 theo d\u00f5i to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong n\u01b0\u1edbc. S\u1ed5 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m to\u00e1n.<\/p>\n<p>S\u1ed5 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u1eb1m:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Theo d\u00f5i vi\u1ec7c ti\u1ebfp nh\u1eadn d\u1ef1 to\u00e1n NSNN \u0111\u01b0\u1ee3c giao h\u1eb1ng n\u0103m<\/li>\n<li>Theo d\u00f5i t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>Theo d\u00f5i cam k\u1ebft chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>Theo d\u00f5i s\u1ed1 d\u1ef1 to\u00e1n b\u1ecb h\u1ee7y, c\u00f2n d\u01b0, ho\u1eb7c chuy\u1ec3n sang n\u0103m sau<\/li>\n<li>Theo d\u00f5i s\u1ed1 li\u1ec7u g\u1eafn v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng 008 v\u00e0 009<\/li>\n<\/ul>\n<p>S\u1ed5 \u0111\u01b0\u1ee3c chia l\u00e0m 3 ph\u1ea7n:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>Ph\u1ea7n I<\/strong>: <strong>D\u1ef1 to\u00e1n<\/strong> NSNN <strong>\u0111\u01b0\u1ee3c giao<\/strong><\/li>\n<li><strong>Ph\u1ea7n II<\/strong>: Theo d\u00f5i <strong>t\u00ecnh h\u00ecnh cam k\u1ebft chi<\/strong> v\u1edbi KBNN<\/li>\n<li><strong>Ph\u1ea7n III<\/strong>: T\u00ecnh h\u00ecnh<strong> r\u00fat d\u1ef1 to\u00e1n<\/strong> qua KBNN<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u0103n c\u1ee9 ghi s\u1ed5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>S\u1ed5 S101<\/strong> \u0111\u01b0\u1ee3c ghi c\u0103n c\u1ee9 v\u00e0o:\u00a0<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch =&gt; N\u1ee3 TK 008, 009<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung d\u1ef1 to\u00e1n=&gt; N\u1ee3 TK 008, 009<\/li>\n<li>Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n=&gt; C\u00f3 TK 008, 009<\/li>\n<li>Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed : C\u00f3 TK 008 \u00e2m ti\u1ec1n<\/li>\n<li>Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb cam k\u1ebft chi\u00a0<\/li>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan kh\u00e1c<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>3.1. S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc (Ph\u1ea7n I)<\/strong><\/h4>\n<p lang=\"vi-VN\">S101-H ph\u1ea7n I \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft \u0111\u1ebfn t\u1eebng lo\u1ea1i kinh ph\u00ed nh\u1eadn c\u1ee7a NSNN nh\u01b0 kinh ph\u00ed kh\u00f4ng giao t\u1ef1 ch\u1ee7, kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 kinh ph\u00ed chi \u0111\u1ea7u t\u01b0 theo d\u00f5i d\u1ef1 to\u00e1n NSNN \u0111\u01b0\u1ee3c giao<\/p>\n<ul style=\"list-style-type: circle;\">\n<li lang=\"vi-VN\">D\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang\u00a0<\/li>\n<li lang=\"vi-VN\">D\u1ef1 to\u00e1n giao trong n\u0103m : \u0111\u1ea7u n\u0103m, b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m\u00a0<\/li>\n<li lang=\"vi-VN\">D\u1ef1 to\u00e1n b\u1ecb h\u1ee7y<\/li>\n<li lang=\"vi-VN\">S\u1ed1 d\u01b0 d\u1ef1 to\u00e1n chuy\u1ec3n n\u0103m sau\u00a0<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\Kho b\u1ea1c\\K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o s\u1ed5 S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc (Ph\u1ea7n I)<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o .\u00a0<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ea5t c\u1ea3 : Th\u1ec3 hi\u1ec7n ri\u00eang t\u1eebng b\u00e1o c\u00e1o chi ti\u1ebft ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n, kinh ph\u00ed\u00a0<\/li>\n<li>T\u1ed5ng h\u1ee3p : G\u1ed9p chung h\u1ebft t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n , ch\u01b0\u01a1ng, kho\u1ea3n l\u1ea1i tr\u00ean 1 b\u00e1o c\u00e1o<\/li>\n<li>Nh\u1ea5n Xem b\u00e1o c\u00e1o<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70151 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/S101.png\" alt=\"\" width=\"1899\" height=\"944\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/S101.png 1899w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-300x149.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-1024x509.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-768x382.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-1536x764.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-100x50.png 100w\" sizes=\"auto, (max-width: 1899px) 100vw, 1899px\" \/><\/p>\n<p>B\u00e1o c\u00e1o hi\u1ec3n th\u1ecb nh\u01b0 sau :<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70191 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/101-1.png\" alt=\"\" width=\"1186\" height=\"601\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/101-1.png 1186w, \/ke-toan\/wp-content\/uploads\/2025\/12\/101-1-300x152.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/101-1-1024x519.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/101-1-768x389.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/101-1-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/101-1-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/101-1-100x51.png 100w\" sizes=\"auto, (max-width: 1186px) 100vw, 1186px\" \/><\/p>\n<h4><strong>3.2. S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc (Ph\u1ea7n II)<\/strong><\/h4>\n<p lang=\"vi-VN\"><strong>S101-H ph\u1ea7n II theo d\u00f5i t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n cam k\u1ebft chi v\u1edbi KBNN<\/strong> \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i kinh ph\u00ed \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n, chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, m\u00e3 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n( n\u1ebfu c\u00f3):\u00a0<\/p>\n<ul style=\"list-style-type: circle;\">\n<li lang=\"vi-VN\">S\u1ed1 ti\u1ec1n \u0111\u00e3 cam k\u1ebft chi<\/li>\n<li lang=\"vi-VN\">S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n\u00a0<\/li>\n<li lang=\"vi-VN\">S\u1ed1 d\u01b0 kho\u1ea3n cam k\u1ebft chi<\/li>\n<li lang=\"vi-VN\">S\u1ed1 d\u01b0 cam k\u1ebft chi \u0111\u1ea7u n\u0103m v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/li>\n<li>S\u1ed1 cam k\u1ebft chi ph\u00e1t sinh trong k\u1ef3<\/li>\n<\/ul>\n<p><strong>Do \u0111\u00f3 <\/strong>b\u00e1o c\u00e1o ch\u1ec9 l\u00ean s\u1ed1 li\u1ec7u khi c\u00f3 cam k\u1ebft chi. N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 cam k\u1ebft chi th\u00ec in S101-H ph\u1ea7n II s\u1ebd kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u.\u00a0<\/p>\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n in nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\Kho b\u1ea1c\\K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o s\u1ed5 S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc (Ph\u1ea7n II)<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o .\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n xem b\u00e1o c\u00e1o<\/p>\n<p>B\u00e1o c\u00e1o hi\u1ec3n th\u1ecb nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70185 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2.png\" alt=\"\" width=\"816\" height=\"777\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2.png 816w, \/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2-300x286.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2-768x731.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2-50x48.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2-60x57.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/s101-2-100x95.png 100w\" sizes=\"auto, (max-width: 816px) 100vw, 816px\" \/><\/p>\n<h4 class=\"western\" lang=\"vi-VN\"><strong>3.3. S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc (Ph\u1ea7n III)<\/strong><\/h4>\n<p class=\"western\" lang=\"vi-VN\">S101-H ph\u1ea7n III \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i kinh ph\u00ed \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n, chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, m\u00e3 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n( n\u1ebfu c\u00f3 ) \u0111\u1ec3 ph\u1ee5c v\u1ee5 t\u1ed5ng s\u1ed1 li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u1edbi KBNN v\u00e0 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n chi ti\u1ebft theo m\u1ee5c l\u1ee5c NSNN v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/p>\n<ul>\n<li lang=\"vi-VN\">S\u1ed1 ti\u1ec1n \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng<\/li>\n<li lang=\"vi-VN\">S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n t\u1ea1m \u1ee9ng<\/li>\n<li lang=\"vi-VN\">S\u1ed1 d\u01b0 c\u00f2n t\u1ea1m \u1ee9ng<\/li>\n<li lang=\"vi-VN\">S\u1ed1 ti\u1ec1n \u0111\u00e3 r\u00fat th\u1ef1c chi<\/li>\n<li lang=\"vi-VN\">S\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p tr\u1ea3 NSNN<\/li>\n<li lang=\"vi-VN\">Kinh ph\u00ed th\u1ef1c nh\u1eadn<\/li>\n<li lang=\"vi-VN\">Kinh ph\u00ed \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\Kho b\u1ea1c\\K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o s\u1ed5 S101-H: S\u1ed5 theo d\u00f5i d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n NSNN trong n\u01b0\u1edbc (Ph\u1ea7n III)<\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o .\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n xem b\u00e1o c\u00e1o<\/p>\n<p>B\u00e1o c\u00e1o hi\u1ec3n th\u1ecb nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70181 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3.png\" alt=\"\" width=\"1212\" height=\"652\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3.png 1212w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3-1024x551.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/S101-3-100x54.png 100w\" sizes=\"auto, (max-width: 1212px) 100vw, 1212px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":79,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[945],"ht-kb-tag":[],"class_list":["post-70137","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-so-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/79"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=70137"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70137\/revisions"}],"predecessor-version":[{"id":73655,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70137\/revisions\/73655"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70137"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70137"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}