Accounting organization at the Institute of Occupational Health and Environment

UNION UNIVERSITY

TRAN THI HAI YEN

ACCOUNTING ORGANIZATION

AT THE INSTITUTE OF OCCUPATIONAL HEALTH AND ENVIRONMENT

MASTER'S THESIS IN ACCOUNTING

CODE: 834 03 01

SCIENTIFIC INSTRUCTOR: ASSOCIATE PROFESSOR, DR. HA THI THUY VAN

HANOI, 2021

WORD OF CONFESSION

I hereby declare that the Master's thesis "Organization of accounting at the Institute of Occupational Health and Environment" is an independent research project conducted by the author under the guidance of Associate Professor, Dr. Ha Thi Thuy Van. The thesis has never been published in any research work. The data and content presented in the thesis are honest, have clear and valid origins and ensure compliance with regulations on intellectual property protection.

I am responsible for the entire content of this master's thesis.

Author

Tran Thi Hai Yen

THANK YOU

During my studies at the Trade Union University, it helped me consolidate my knowledge and provided me with new knowledge that helped me a lot in my work and in the process of writing my thesis. During the process of conducting research for my thesis, I received a lot of help from individuals and groups. I would like to sincerely thank all individuals and groups that have created conditions to help me complete this research topic.

I would like to sincerely thank Assoc. Prof. Dr. Ha Thi Thuy Van for her dedicated guidance and help throughout the process of carrying out this topic.

I would like to sincerely thank the Trade Union University; Postgraduate Faculty; teachers who directly participated in teaching and helping me during my studies.

I would like to sincerely thank the Institute of Occupational Health and Environment for creating conditions for me in collecting data and information for the topic.

I myself have tried my best to explore, learn and research, but with the big changes in administrative accounting and the limited time to apply, I still have to research and explore more. Therefore, the thesis will inevitably have shortcomings. I sincerely hope to receive your deep sympathy and comments from teachers as well as interested readers so that I can further improve my knowledge in the future.

Thank you very much!

INDEX

Commitment Acknowledgements Table of Contents

List of abbreviations List of tables, charts, diagrams

INTRODUCTION 1

1. Urgency of topic 1

2. Overview of research situation 2

3. Research purpose and tasks 4

4. Research object and scope 4

5. Research methods 4

6. Contributions of research topic 6

7. Thesis structure 6

Chapter 1. THEORETICAL BASIS OF ACCOUNTING ORGANIZATION IN UNITS

ADMINISTRATIVE OFFICER 7

1.1. Overview of administrative units 7

1.1.1. Concept of administrative and career units 7

1.1.2. Classification of administrative units 8

1.2. Characteristics of operations and financial management of administrative units 10

1.2.1. Characteristics of administrative and career units 10

1.2.2. Financial management characteristics of administrative units 11

1.3. General overview of accounting organization at administrative and career units 14

1.3.1. Concept and role of accounting organization 14

1.3.2. Requirements and principles of accounting organization 15

1.3.3. Contents of accounting organization at administrative and career units 19

Chapter 1 Summary 36

Chapter 2. CURRENT STATUS OF ACCOUNTING ORGANIZATION AT THE INSTITUTE OF OCCUPATIONAL HEALTH AND ENVIRONMENT 37

2.1. Overview of the Institute of Occupational and Environmental Health 37

2.1.1. The process of formation and development of the Institute of Occupational and Environmental Health 37

2.1.2. Characteristics of career activities at the Institute of Occupational Health and Environment

School 37

2.1.3. Characteristics of financial management mechanism affecting accounting organization at the Institute of Occupational Health and Environment 39

2.1.4. Characteristics of management organization and characteristics of accounting organization 42

2.2. Current status of accounting organization at the Institute of Occupational Health and Environment 46

2.2.1. Current status of accounting organization 46

2.2.2. Current status of accounting document system organization 49

2.2.3. Current status of accounting system organization 53

2.2.4. Current status of accounting system organization 54

2.2.5. Current status of organization of preparation; analysis and disclosure of financial statements and final settlement reports 57

2.2.6. Current status of accounting inspection organization 59

2.3. Assessment of the current status of accounting organization at the Institute of Occupational Health and Environment

School 61

2.3.1. Advantages in accounting organization at Institute 61

2.3.2. Limitations and causes in accounting organization at Institute 66

Chapter 2 Summary 71

Chapter 3 SOME SOLUTIONS TO IMPROVE ACCOUNTING ORGANIZATION AT THE INSTITUTE OF OCCUPATIONAL HEALTH AND ENVIRONMENT 72

3.1. Orientation for development and improvement of accounting organization at the Institute of Occupational Health and Environment 72

3.1.1. Development orientation 72

3.1.2. Perfection view 73

3.2. Requirements and principles of perfecting accounting organization at the Institute of Occupational Health and Environment 74

3.2.1. Requirements for perfecting the accounting organization at the Institute of Occupational Health

and environment 74

3.2.2. Principles for perfecting accounting organization at the Institute of Occupational Health and Environment

School 76

3.3. Some solutions to improve accounting organization at the Institute of Occupational Health

and environment 77

3.3.1. Solutions to perfect the organization of accounting apparatus 77

3.3.2. Solution to complete accounting voucher system 78

3.3.3. Solution to complete the organization of accounting system 81

3.3.4. Solution to complete the organization of accounting system 82

3.3.5 Solution to complete accounting reporting system 84

3.2.6. Solutions to perfect the organization of accounting inspection work 84

3.4. Conditions for implementing solutions to perfect accounting organization at the Institute of Occupational Health and Environment 87

3.4.1. Conditions from the State 87

3.4.2. Conditions from the Ministry of Health 88

3.4.3. Conditions from the Institute of Occupational Health and Environment 88

Chapter 3 Summary 90

CONCLUSION 91

LIST OF REFERENCES 92

APPENDIX

LIST OF ABBREVIATIONS

Abbreviated word

From the root
Social insurance	Social insurance
Insurance	Health insurance
BSC	Financial report
CCDC	Tools and equipment
University	Order
VAT	Value added
HCSN	Administrative career
KRPĐ	Union fees
State budget	State budget
SN	Career
Production and business	Business production
TK	Account
TSĐ	Fixed assets
TGNH	Bank deposit
Circular 107	Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance
People's Committee	People's Committee

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LIST OF TABLES AND DIAGRAM

Board

Table 2.1: Professional qualifications of the Accounting - Finance Department 48

Table 2.2. List of general accounting books 55

Table 2.3. Types of detailed books currently used at Institute 55

Diagram

Diagram 2.1. Relationship between administrative units and functional agencies ..39 Diagram 2.2. Management structure of the Institute of Occupational Health and Environment ..42 Diagram 2.3: Accounting organization of the Institute of Occupational Health and Environment .46 Diagram 2.4: Document circulation process at the Institute of Occupational Health and Environment

School 49

Diagram 2.5: Process of checking and signing accounting documents for money collection at unit 50

Diagram 2.6: Process of checking and signing accounting documents for payment at unit 50

Diagram 2.7. Accounting entry sequence 56

Diagram 3.1. Sequence of accounting entries in the form of accounting vouchers 83