Đề án Thạc sĩ: Tổ chức công tác kế toán tại Trường Hữu Nghị T78

The organization of accounting work in public non-business units, particularly within the education and training sector, is fundamental to effective public financial management, ensuring transparency, efficiency, and compliance with state regulations. In an era marked by rapid advancements in information technology and increasing demands for financial autonomy in public educational institutions, there is a continuous need to evaluate and refine accounting practices. This study addresses the existing challenges and shortcomings in the accounting organization at Huu Nghi T78 School, aiming to provide a scientific and practical basis for its improvement. It explores the current landscape influenced by recent accounting regime changes (e.g., Circulars 107/2017/TT-BTC and 24/2024/TT-BTC), emphasizing the imperative for modernized and efficient accounting systems to support the school's developmental goals.

This study is primarily intended for accounting professionals and researchers in public sector accounting, especially those working with public non-business units in Vietnam. It also serves as a valuable resource for the management and accounting staff at Huu Nghi T78 School and similar educational institutions seeking to enhance their financial management and accounting practices in compliance with state regulations. Additionally, students of accounting and finance will find it useful for understanding practical applications and theoretical frameworks in public sector accounting.

This academic project thoroughly examines the organization of accounting work at Huu Nghi T78 School, a public non-business unit within the education sector, covering the period from 2023 to 2025. Recognizing the critical role of robust accounting systems in public financial management, the study is motivated by the evolving landscape of information technology and the increasing emphasis on financial autonomy for educational institutions. The primary objective is to analyze the current state of accounting organization at the school and propose concrete solutions for its enhancement. The methodology involves a multi-step approach. Initially, the research establishes a comprehensive theoretical framework by reviewing relevant literature, key concepts, principles of accounting organization, and lessons from previous studies. This theoretical foundation informs the subsequent empirical investigation. Data collection focuses on the actual functions, tasks, financial mechanisms, organizational structure, and accounting practices at Huu Nghi T78 School. Through detailed analysis of this collected data, the project identifies specific limitations and challenges within the school's existing accounting system. Based on these findings, the study proceeds to propose practical solutions and recommendations aimed at improving various aspects of the accounting organization, including the accounting apparatus, documentation flow, chart of accounts, ledgers, financial reporting, internal auditing, and the integration of information technology. The project emphasizes compliance with updated state regulations, such as Circulars 107/2017/TT-BTC and 24/2024/TT-BTC, which govern accounting regimes for public non-business units. The ultimate value of this research lies in its contribution to enhancing the efficiency, transparency, and scientific rigor of the accounting system at Huu Nghi T78 School, thereby supporting its strategic development and financial self-reliance in the current era of innovation.