Improve the Accounting Organization at Universities by Ministry of Labour - Invalids and Social Affairs

Abstract

This study presents some basic theories on accounting organization at public universities under the Ministry of Labour, Invalids and Social Affairs as well as the content of financial autonomy in public non-business units. The study also analysed and clarified the status of accounting organizations at 04 public universities under the Ministry of Labour, Invalids and Social Affairs, including: University of Labour and Social Affairs, Nam Dinh University of Technical Education, Vinh University of Technical Education, and Vinh Long University of Technical Education, which have applied accounting according to Circular 107/2017/TT- BTC in the context of implementing financial autonomy. The study evaluated the achieved results and pointed out some limitations from the actual situation of accounting organizations at 04 universities in terms of the organization of the accounting apparatus, the organization of the accounting voucher system, the organization of the accounting account system, the organization of the accounting book system, the organization of the accounting reporting system, and the organization of the accounting inspection. From there, solutions are proposed to improve the accounting organization at public universities under the Ministry of Labour, Invalids and Social Affairs.