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Perfecting the accounting information system in public universities in Vietnam - 1


COMMITMENT

I hereby declare that this is my own research work. The data in the thesis are true. The results in the thesis have never been published in any other journal.

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Nguyen Huu Dong

Perfecting the accounting information system in public universities in Vietnam - 1


ACKNOWLEDGEMENTS


The author of the thesis would like to thank Associate Professor, Dr. Pham Quang and Associate Professor, Dr. Nghiem Van Loi for their dedicated guidance throughout the thesis process.

I would like to thank the Chief Accountants of the universities who supported the author in the process of surveying the current status of the accounting information system at the unit.

On this occasion, I would like to express my sincere thanks to the staff of the Graduate Training Institute - National Economics University for creating the best conditions to support me in completing my research. I would like to sincerely thank my colleagues at the Faculty of Accounting, National Economics University, friends and relatives for supporting and encouraging me during the process of writing this thesis.


INDEX

COMMITMENT i

ACKNOWLEDGEMENTS ii

LIST OF TABLES

LIST OF DIAGRAM

LIST OF CHARTS vii

LIST OF TABLES vii

INTRODUCTION 1

CHAPTER 1: THEORETICAL BASIS OF ACCOUNTING INFORMATION SYSTEM IN PROFITABLE BUSINESS UNITS 7

1.1. ROLE AND REQUIREMENTS OF ACCOUNTING INFORMATION SYSTEM IN PROFITABLE BUSINESS UNITS 7

1.1.1. Concept of accounting information system 7

1.1.2. Concept and characteristics of revenue-generating public service units 8

1.1.3. The role of accounting information systems in revenue-generating public service units 9

1.1.4. Requirements of accounting information systems in revenue-generating public service units. 11

1.2. ELEMENTS OF ACCOUNTING INFORMATION SYSTEM IN PROFIT-BRINGING BUSINESS UNITS 13

1.2.1. Accounting system 13

1.2.2. Technical means 15

1.2.3. System of documents, accounts, books and accounting reports 19

1.2.4. Basic accounting processes 29

1.2.5. Control system 47

1.3. EXPERIENCE IN ORGANIZING ACCOUNTING INFORMATION SYSTEMS IN PROFITABLE BUSINESS UNITS IN GENERAL AND PUBLIC UNIVERSITIES IN PARTICULAR IN SOME COUNTRIES IN THE WORLD 49

CHAPTER 2: CURRENT STATE OF ACCOUNTING INFORMATION SYSTEMS IN VIETNAMESE PUBLIC UNIVERSITIES 52

2.1. OVERVIEW OF VIETNAMESE PUBLIC UNIVERSITIES... 52

2.1.1. History of formation and development 52

2.1.2. Characteristics of operations and management organization 54

2.1.3. Financial management mechanism 64

2.2. CURRENT STATE OF ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 70

2.2.1. Accounting system 70

2.2.2. Technical equipment system 73

2.2.3. System of documents, accounts, books and accounting reports 74

2.2.4. Accounting processes 79

2.2.5. Control system 85

2.3. ASSESSMENT OF THE CURRENT STATE OF FINANCIAL MANAGEMENT MECHANISM AND ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 86

2.3.1. Assessment of the current status of financial management mechanism 86

2.3.2. Assessment of the current status of accounting information system 89

CHAPTER 3: DIRECTIONS AND SOLUTIONS TO IMPROVE THE ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 94

3.1. THE NEED TO IMPROVE THE ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 94

3.1.1. Development strategy of public universities in Vietnam 94

3.1.2. Information needs of public university managers in the new operating environment 97

3.2. DIRECTIONS FOR IMPROVING THE ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 98

3.2.1. Suitable for the operational characteristics of public universities 98

3.2.2. Meeting the diverse information needs of managers and the state's financial control goals for public universities 99

3.2.3. Meet the target of efficiency and savings 100

3.3. SOLUTIONS TO IMPROVE THE ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 100

3.3.1. Perfecting the financial management mechanism 100

3.3.2. Perfecting the accounting system 101

3.3.3. Perfecting the technical equipment system 105

3.3.4. Complete the system of documents, accounts, books and accounting reports. 106 3.3.5. Complete the accounting processes. 113

3.3.6. Perfecting the control system 130

3.4. MAIN CONDITIONS FOR IMPLEMENTING SOLUTIONS TO IMPROVE THE ACCOUNTING INFORMATION SYSTEM IN VIETNAMESE PUBLIC UNIVERSITIES 131

3.4.1. For public universities 131

3.4.2. For the Ministry of Education and Training 132

3.4.3. For the Ministry of Finance 132

CONCLUSION 134

LIST OF AUTHOR'S SCIENTIFIC WORKS 135

REFERENCES 136

APPENDIX


LIST OF TABLES


Table 2.1. Number of accounting staff by level of education at some public universities ... 72 Table 2.2. Computer systems in accounting systems at some public universities 75


LIST OF DIAGRAMS

Diagram 1.1. Accounting system 8

Diagram 1.2. Organizational form of the "General Journal" book 24

Diagram 1.3. Organizational form of the "General Ledger Journal" book 25

Diagram 1.4. Organizational form of the "Recording voucher" book 26

Diagram 1.5. Organizational form of the "Voucher Journal" book 27

Diagram 1.6 Machine accounting form 28

Diagram 1.7. Economic operations in unit 33

Diagram 1.8. Revenue accounting 34

Diagram 1.9. Accounting for expenses 37

Diagram 1.10. Relationship between accounting for the production process of products and services with accounting for revenue sources and accounting for expenses 39

Diagram 1.11. Accounting for the production process of products and services 40

Diagram 1.12. Payroll accounting 42

Diagram 1.13. Components of the capital investment accounting cycle 44

Diagram 2.1. University organizational structure 62

Diagram 3.1. Organization of accounting apparatus according to mixed method in public universities 104

Figure 3.2. Basis for accounting for expenditures by activity at public universities .114 Figure 3.3. Basic activities in public universities 115

Figure 3.4. Activity-based spending allocation system 117

Figure 3.5. Budgeting process in public universities 120


LIST OF CHARTS

Chart 2.1. Number of universities over the years 53

Chart 2.2. Number of students over the school years 53

Chart 2.3. Number of lecturers over the school years 53

Chart 2.4. Training scale of National Economics University 2004 - 2008 .57 Chart 2.5. Student structure of Open University 2007 - 2008 58

LIST OF TABLES

Table 3.1. Sample Cash Flow Statement in Public Universities 110

Table 3.2. Sample Report on the implementation of expenditure estimates 121

Table 3.3. Sample Income and Expenditure Report 122

Table 3.4. Activity Report Form 124

Table 3.5. Sample report on revenue and expenditure of training activities 125

Table 3.6. Sample Report on Scientific Research Activity Expenditures 127

Table 3.7. Sample report on the collection and debt of tuition fees 128

Table 3.8. Sample report on detailed situation of tuition collection and debt 129


INTRODUCTION


1. URGENCY OF THE TOPIC


Accounting information systems exist in every organization. The way accounting information systems are organized depends on the importance and role of the accounting information system in managing and operating the organization's activities. Vietnamese public universities have traditionally operated under the financial mechanism of administrative units 100% subsidized by the state budget, so the accounting information systems in public universities mainly serve to monitor the implementation of the assigned state budget estimates.

In recent years, the issue of granting autonomy to universities has been raised, in which financial autonomy is considered the most important issue in granting autonomy to universities, it has a direct impact on the organization - personnel and training of the school. Decree No. 43/2006/ND-CP dated April 25, 2006 stipulating the right to autonomy, self-responsibility for performing tasks, organizing apparatus, payroll and finance for public service units is one of the first steps of the Government to implement the above major policy. In recent years, the Ministry of Education and Training has granted autonomy to a number of key universities. In the future, many public universities will have financial autonomy, but with that comes a relatively heavy responsibility for autonomy. For public universities that have always had the habit of spending according to the state budget, the current accounting information system will reveal many shortcomings when implementing financial autonomy and responsibility.

Therefore, research on perfecting the accounting information system in public universities in Vietnam is a topical topic, with scientific significance in both theory and practice to serve the issue of university governance in Vietnam.

2. OVERVIEW

Accounting information systems have been studied by many authors from different perspectives. From a general perspective, the authors Boocholdt (1996), Romney and

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