The Actual Status And The Amendment, Supplementation of The Accounting of Savings Book and The Differences Between Incomes And Expenses of Self - Control Non Pro ductive Adminnitrative, Sele-Responsibility on The Finance

Abstract

On the basis of reforming the public finance through two periods, up to now, the non-productive administrative units have become familiar to the operation of the self control regulation, self responsibility. The Head has accumulated the experience on finance self control, shown by more and more increasing incomes. To be suitable with the self control regulation, non-productive finance accounting regulations promulgated by the Ministry of Finance at the Decision No.19/2006/QĐ-BTC dated 30 March 2006, have regulated the accounting of expenses savings book and the differences between incomes and expenses and its settlement. Initially, it has helped the non-productive administrative agencies to follow up in a logic manner the reflex on savings and its use. However, there are still weaknesses that are the incomprehensiveness among the administrative agencies and non-productive units. At the same time, with the operation of the accounting TABMIS at the State Treasury, the controller of the Governmental budget expenses, so on 15 November 2010, the Ministry of Finance has promulgated the Circular No.185/2010/TT-BTC to amend, supplement Decision 19. This time of amendment has many contents but the most important is the accounting of expenses savings and the differences between incomes and expenses and its settlement. However, even the content of the amendment has shown many problems when accounting TK 004.