STRY OF EDUCATION AND TRAINING MINISTRY OF FINANCE
ACADEMY OF FINANCE
NGUYEN THI PHUONG ANH
IMPROVING ACCOUNTING WORK ORGANIZATION IN
TRADITIONAL MEDICINE HOSPITALS IN HANOI CITY
Faculty: Accounting
Code no.: 9.34.03.01
DOCTORAL THESIS ABSTRACT
HANOI, 2020
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The thesis is accomplished at:
ACADEMY OF FINANCE
Scientific Supervisor:
Associate Prof. Nguyen Dinh Do
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The thesis will be defended at Doctoral Dissertation Assessment Council for
Academic Level,………………Location:.. ..................................... Time:
After the publication, the thesis will be stored at:
- National Library of Vietnam
- Academy of Finance Library
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INTRODUCTION
1. Reasons for choosing the research topic
In the context of a highly progressive global economy, the Vietnamese Party and
Government have made many innovative policies for the health sector's activities to enhance
the operational capacity of the state and economic units. On the one hand, these policies
have created a wide legal corridor for non-business units to promote their autonomy and
self-responsibility to reduce their dependence on the state budget for their activities. As a
result, the health sector in general and the traditional medicine sector in particular have
gained achievements in the areas of inheritance, staff training, scientific research, medical
treatment, medicine production and medicinal production..., making an important
contribution to the cause of caring and protecting the people's health, supporting the national
health and medicine and raising the position of Vietnamese traditional medicine and
pharmacy in the world. The system of traditional medicine has been strengthened, the health
care and examination and treatment network have been upgraded and improved, and the
system of health service provision has been expanded, improving medical ethics,
responsibilities of health workers, improving the effectiveness of medical examination and
treatment.
In particular, the Party and the State have issued many directives and circulars of
agencies, agencies and policy makers to overcome difficulties and exist traditional
Vietnamese medicine in general and in Ha noi in particular: The 4th Resolution of the
Central Committee of the Communist Party of Vietnam VlI "On urgent issues in the care
and protection of people's health", The Conference The 6th Central Committee of the 12th
term issued Resolution No. 20 / NQ-CP dated October 25, 2017 on "Strengthening the
protection and improvement of people's health in the new situation", Decision 1092QĐ /
TTg dated September 2, 2018 on "approving Vietnam's health plan".
In the new financial mechanism, the assignment of autonomy and self-responsibility
in implementing tasks, organizational structure, payroll and finance for public non-business
units in general and for traditional medicine hospitals transmission in Ha noi in particular
has helped hospitals to actively expand activities to increase finance and reduce the burden
on the state budget. Organizing accounting work is a tool for organizing the management,
economical and efficient use of the financial resources of the unit in the direction of such
autonomy, publicity and transparency. At the same time, it helps the ministries and branches
better manage their financial resources and come up with the right policies and strategies to
promote and preserve the long tradition of traditional medicine, contributing to the
expansion of People's health care activities.
Although, the Government issued Decree 16/2015/ ND-CP on February 14, 2015
(ND16/2015) replacing Decree 43/2006 / ND-CP on April 25, 2006 (ND43 / 2006),
regulating the autonomy mechanism for public non-businesss, the activities of public health
service units still comply with Decree 85/2012 / ND-CP dated October 15, 2012 ( Decree
85/2012) is no longer in line with Decree16 / 2015, so the Government needs to issue a new
operating mechanism specifically for the health sector to match the autonomy mechanism,
creating a legal corridor for the public health careers in general and traditional medicine
hospitals in Ha noi in particular are proactively promoting the capacity of high-quality
public service providers for society, expanding medical examination and treatment,
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increased sources collection for the unit. The Ministry of Finance issued Circular 107/2017 /
TT-BTC dated October 10, 2017 (TT107 / 2017), guiding the accounting regime of
administrative and non-business units to reflect quite fully financial and economic
operations arising, at the same time supplementing books, financial statements, settlement
reports more in line with international public standards. However, the application of the
administrative and non-business accounting regime is still inconsistent among traditional
medicine hospitals in Ha noi. In general, the legal framework and legal documents on
accounting and finance also reveal many limitations, affecting the collection, processing
systematize and providing accounting information and accounting reports for managers. The
organization of the completed accounting work will make the management of revenues and
expenditures of the unit more complete. Therefore, the issue of improving and renewing the
organization of accounting work has practical significance to improve the financial
management in hospitals.
Therefore, from the theoretical research and basis on the current situation in
organizing accounting work at Traditional Medicine hospitals in Hanoi, by approaching the
organization of accounting work as well as from the perspective of a science and accounting
information system, the PhD student chose the topic "Improving the accounting organization
of traditional medicine hospitals in Hanoi" to study with the expectation that the thesis will
contribute a part for these hospitals to develop sustainably in the financial autonomy
mechanism and in the development of information technology applications.
2. The research objectives of the thesis
* Overall objectives:
The thesis approaches accounting organization from the perspective of economic
information system, to clarify the organization of accounting work at traditional medicine
hospitals in Ha noi, from which proposals are made to improve the accounting organization
in these hospitals.
* Detail goal:
To arrive at the above general objective, the thesis in turn clarifies the following
specific objectives:
- Firstly, the thesis systematizes and clarifies the basic theory of the organization of
accounting work in public non-business associated with the mechanism of autonomy and
self-responsibility in terms of organizational structure, performance of duties, payroll and
financial management.
- Secondly, the thesis has based on the researches on the theoretical basis and characteristics
of the accounting work organization to choose the most appropriate application to the
accounting organization of traditional medicine hospitals in Ha noi.
- Thirdly, the dissertation investigates and analyzes the situation of organizing accounting
work in traditional medicine hospitals in Ha noi in the condition that the units implement the
mechanism of autonomy and self-responsibility for the organizational structure, performance
of payroll and financial management.
- Fourthly, the thesis assesses the current situation of accounting organization in traditional
medicine hospitals in Ha noi.
- Fifthly, the thesis proposes solutions to improve the organization of accounting work and
organization of accounting work in the conditions of IT application to serve the management
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and operational efficiency of the units according to autonomy mechanism, self-responsibility
for organizational structure, performing payroll tasks, and financial management.
To achieve the above objective, the thesis will focus on clarifying the following research
questions:
1. General theory of the organization of accounting work, characteristics of the organization
of accounting work of public non-business?
2. What does the content of the accounting organization approach to the accounting
organization approach include, "the information system"?
3. Factors affecting the accounting organization of traditional medicine hospitals in general
and in Ha noi in particular?
4. What is the current situation of organizing the accounting work of traditional medicine
hospitals in Hanoi in the past time, meeting the operational and management requirements of
the unit?
5. Solutions to improve the accounting organization of traditional medicine hospitals in Ha
noi to better manage financial work in the conditions of information technology application
and in the current autonomy mechanism ?
3. Research subject and scope
- Research subjects:
The thesis focuses on theoretical and practical research on the organization of accounting
work of traditional medicine hospitals in Hanoi in the context of implementing the autonomy
and self-management mechanism in terms of organization apparatus, task performance,
payroll and financial management. From there, propose suitable solutions to improve the
organization of accounting work of these units. The thesis does not study the organization of
accounting work of public hospitals in general and non-public traditional medicine hospitals
in Ha noi.
- Research scope:
+ Regarding the scope of research space: The thesis conducts research on organizing
accounting work at traditional medicine hospitals in Ha noi.
+ Regarding the research content: The thesis focuses on surveying, researching on the
organization of accounting work at traditional medicine hospitals in Ha noi under conditions
of implementing the autonomy and self-responsibility management mechanism on
organizational structure, performing tasks, staffing and financial management on 2 aspects
of financial accounting and management accounting, and at the same time, researching and
surveying on the organization of applying IT in accounting work. The payment for these
units is as follows:
* From the perspective of financial accounting: Surveying and researching the organization
of accounting work in traditional medicine hospitals in Ha noi according to the following
contents: organization of accounting human resources, collection organization data,
organizing data processing, analyzing and providing information, organizing checking
accounting information in the accounting information system, organizing applying IT in
organizing accounting work.
* From the perspective of management accounting: Surveying and researching the
organization of accounting work in traditional medicine hospitals in Ha noi according to 2
contents: cost classification, setting norms and estimates cost.
