ࡱ> {~xyz_ bjbj Ebb1%     4448lh4">>>!,M$< ew"ee  >>9Dep > >e(>x"͛p}Z0=xp  eeeeeeegeeeeeeeeeeeeeeee : QUY CH QUN L TI CHNH TRNG CAO NG NG ST (Ban hnh km theo Quyt nh s: /Q-S ngy thng nm 2021 ca Hi ng thnh vin Tng cng ty ng st Vit Nam)  D THO 22.3.2021 CHNG I CN C PHP L V C S XY DNG Lut Gio dc ngh nghip s 74/2014/QH13 ngy 27/11/2014; Lut K ton s 88/2015/QH13 do Quc hi nc Cng ho x hi ch ngh)a Vit Nam ban hnh ngy 20 thng 11 nm 2015; 3. Ngh nh s 16/2015/N-CP ngy 14/02/2015 ca Chnh ph quy nh quyn t ch, t chu trch nhim v thc hin nhim v, t chc b my, bin ch v ti chnh i vi n v s nghip cng lp; 4. Thng t s 1308/VBHN-BLTBXH ngy 05/04/2019 ca B LTB&XH quy nh v iu l Trng cao ng; 5. Thng t s 107/2017/TT-BTC ngy 10/10/2017 ca B Ti chnh hng dn Ch  k ton hnh chnh, s nghip; 6. Quyt nh s 317/Q-UBQLV ngy 02 thng 7 nm 2020 ca y ban qun l vn Nh nc ti doanh nghip ban hnh Quy ch qun l ti chnh ca Cng ty m - Tng cng ty ng st Vit Nam; 7. Quyt nh s 155/Q-S ngy 21/02/2018 ca Hi ng thnh vin Tng cng ty SVN v vic ph duyt  n t ch hot ng v t ch ti chnh giai on 2017  2020, tm nhn n nm 2025 ca Trng Cao ng ng st; 8. Quy ch thi ua khen thng ca Tng cng ty SVN ban hnh km theo Quyt nh 1919/Q-S ngy 05/12/2014; 9. Quyt nh s 846/Q-S ngy 30/7/2019 ca Hi ng thnh vin Tng cng ty ng st Vit Nam ban hnh iu l Trng Cao ng ng st; 10. Cc vn bn quy phm php lut, hng dn ca c quan nh nc c thm quyn v cc quy nh khc c lin quan ca Tng cng ty SVN. CHNG II QUY NH CHUNG iu 1. Phm vi iu chnh 1. Quy ch ny quy nh vic qun l ti chnh ca Trng Cao ng ng st c t chc v hot ng theo Lut Gio dc ngh nghip; Thng t s 1308/VBHN-BLTB&XH ngy 05/04/2019 ca B LTBXH; iu l Trng Cao ng ng st ban hnh ti Quyt nh s 846/Q-S ngy 30/7/2019 ca Hi ng thnh vin Tng cng ty ng st Vit Nam. Trng Cao ng ng st c trch nhim thc hin cc quy nh v qun l ti chnh ca n v s nghip cng lp theo cc quy nh ca php lut lin quan v Quy ch ny; 2. Vic qun l, s dng v khai thc ti sn c ngun t ngn sch nh nc thc hin theo  n s dng ti sn cng vo mc ch cho thu, lin doanh lin kt  c cc cp c thm quyn ph duyt. Vic qun l, s dng v khai thc ti sn c ngun t doanh nghip (Tng cng ty SVN) thc hin theo quy nh ca Tng cng ty SVN v Quy ch ny. 3. Cc quy nh v ch , tiu chun, nh mc chi tiu chi tit c thc hin theo Quy ch chi tiu ni b. iu 2. i tng p dng i tng p dng Quy ch ny gm: Trng Cao ng ng st Cc n v ph thuc, trc thuc Trng 3. Cc t chc, c nhn c lin quan n hot ng u t vn, qun l ti chnh v qun l phn vn ca Trng Cao ng ng st u t ti cc doanh nghip khc (nu c); iu 3. Gii thch t ng Trong Quy ch ny, cc t ng di y c hiu nh sau: 1.  Tng cng ty ng st Vit Nam (sau y vit tt l Tng cng ty) l n v cp trn qun l trc tip trng. 2.  Trng Cao ng ng st (sau y vit tt l Trng) l n v s nghip cng lp t ch chi thng xuyn trc thuc Tng cng ty; 3.  iu l Trng l iu l Trng Cao ng ng st c ban hnh km theo Quyt nh s 846/Q-S ngy 30/7/2019 ca Hi ng thnh vin Tng cng ty ng st Vit Nam. 4.  Cc n v hch ton ph thuc Trng l n v trc thuc Trng c t cch php nhn khng y , c con du v ti khon ti ngn hng trong nc. 5.  Cc n v trc thuc Trng l cc phng, khoa, trung tm, b phn, b mn khng c t cch php nhn, khng c con du, khng c ti khon ngn hng. iu 4. Ch s hu ca Trng Hi ng Trng l t chc qun tr, i din quyn s hu ca nh trng. a v php l ca Trng c quy nh ti iu l Trng. iu 5. Mc tiu xy dng Quy ch 1. Thc hin thng nht qun l v ti chnh, k ton ca ton trng m bo tun th cc quy nh ca Nh nc v hng dn ca Tng cng ty. 2. Khai thc hiu qu CSVC, thng hiu  tng ngun thu thc hin tt t ch v chi thng xuyn. S dng c hiu qu cc ngun thu, gn cht lng v hiu qu lao ng vi vic phn phi thu nhp; b sung ngun ti u t pht trin Trng. 3. Xc nh quyn, trch nhim v ngh)a v trong qun l ti chnh, ti sn ca cc t chc, c nhn lin quan. 4. Pht huy quyn lm ch tp th, dn ch, cng khai, minh bch trong vic qun l v s dng ti chnh. CHNG III QUY CH QUN L TI CHNH Mc 1 QUN L V S DNG NGUN TI CHNH, QU CA TRNG iu 6. Ngun ti chnh ca Trng 1. Ngun k kt hp ng o to vi TCT SVN v c TCT SVN h tr (nu c). 2. Ngun do ngi hc ng gp theo quy nh ca nh nc. 3. Ngun thc hin cc hp ng o to, lin kt o to. 4. Ngun thu c qua cc hot ng dch v, phc v, khai thc CSVC. 5. Li c chia t cc hot ng lin doanh, lin kt, li tin gi ngn hng. 6. Ngun c h tr t cc ngun hp php khc. 7. Ngun do nh nc cp cho cc d n thuc chng trnh mc tiu quc gia v tng cng nng lc dy ngh; NSNN cp cho u t XDCB, ngun kinh ph ti tr t cc d n nc ngoi... 8. Ngun vay t cc t chc tn dng, vn huy ng ca vin chc, ngi lao ng trong n v. 9. Ngun lin doanh, lin kt, phi hp o to ca cc t chc, c nhn theo quy nh ca Php lut v c hch ton thng nht cho c 3 khu vc nh sau: Doanh thu t cc hot ng lin kt, phi hp o to, dch v, khai thc CSVC v cc hot ng khc l tng s tin thu c t cc hot ng nu trn tr (-) tng s tin chi tr cho cc hot ng lin kt, phi hp o to, dch v, khai thc v cc hot ng khc. Hch ton doanh thu tng ng vi t l phn trm (%) nh trng thc t c hng tnh trn tng gi tr cc hp ng lin kt o to, phi hp o to vi cc i tc khc; phn trm (%) i tc c hng c coi l khon thu h v ghi tng cc khon phi tr cho cc i tc, ngi cung cp hng ha, dch v. iu 7. Nguyn tc v qun l ni dung chi (ND ny cn nhc a sang QC Chi tiu ni b) Nguyn tc chi a). Cc ni dung chi phi c trong d ton c ph duyt. Cc trng hp khc phi c Hiu trng ng bng vn bn hoc do Hiu trng quyt nh. b). Cc khon chi phi tun th ni dung, nh mc, mc chi hin hnh chi tit ti Quy ch ny. i vi cc  ti nghin cu khoa hc, kinh ph cc d n phi nm trong phm vi d ton c duyt. Quy trnh qun l cc khon chi a). i vi cc khon chi thng xuyn ti cc Phn hiu, Gim c cc Phn hiu chu trch nhim duyt chi trn c s k hoch, nh mc kinh ph  c Hiu trng duyt. b). Quy trnh thanh ton i vi cc khon chi sa cha, u t mua sm, hi ngh,..: + Bc 1. Lp d ton chi ph: n v c giao nhim v t chc cc hot ng cn c vo nhim v lp d ton chi tit trnh Hiu trng ph duyt kinh ph trong phm vi ngun ti chnh ca Trng. + Bc 2. Trnh Hiu trng ph duyt d ton: phng TCKT c trch nhim thm nh ngun kinh ph trc khi trnh Hiu trng ph duyt. + Bc 3. T chc thc hin, nghim thu, bn giao a vo s dng, h s thanh ton y  ha n chng t, k hoch c ph duyt, bin bn bn giao ngi s dng,... iu 8. Huy ng vn Trng c vay vn, huy ng vn  u t xy dng CSVC, mua sm phng tin, trang thit b phc v cng tc o to ph hp vi quy hoch pht trin chung ca Trng; xy dng c ch huy ng vn t cc ngun khc  u t, bao gm: 1. Ngun x hi ha: huy ng cc c nhn v t chc gp vn u t cc d n, cc cng trnh phc v o to, dch v o to v cc chc nng hp php khc, s dng qu t theo quy nh ca php lut v t ai hoc cc cng trnh cn ci to nng cp. u t trang thit b o to cc chuyn ngnh c th thu ht ngi hc. 2. Ngun vn u t t ngn sch Nh nc. 3. Ngun vay hoc h tr khng hon li ca Chnh ph cc nc, t chc phi Chnh ph, t chc nc ngoi. 4. Ngun vn vay ca cc t chc tn dng, huy ng vn ca ging vin, gio vin, ngi lao ng trong Trng v c nhn ngoi Trng theo quy nh ca php lut  u t m rng v nng cao cht lng hot ng s nghip, t chc hot ng dch v ph hp vi chc nng, nhim v; c vay vn, huy ng vn  u t, xy dng CSVC v c phng n ti chnh kh thi, t chu trch nhim tr n vay, li vay theo quy nh; chu trch nhim trc php lut v hiu qu ca vic vay vn, huy ng vn. Mc ti a c vay hoc huy ng vn khng qu 50% vn ch s hu c ghi trong bo co ti chnh ca Trng nm gn nht so vi thi im quyt nh. iu 9. u t xy dng, mua sm ti sn c nh t ngun t c ca Trng 1. Tt c cc khon chi v u t xy dng, mua sm, sa cha ln, cc dch v thuc din phi u thu thc hin theo quy nh ca php lut v u thu. Trng hp cn thit Hiu trng thnh lp cc t t vn  thc hin php lut v u thu, gm: a). T chuyn gia lp h s mi thu b). T chuyn gia nh gi h s mi thu c). T chuyn gia thm nh kt qu u thu Nhim v c th ca cc t t vn quy nh ti cc Quyt nh ca Hiu trng. Cc t chuyn gia chu trch nhim trc tip trc Hiu trng v php lut v vic thc hin chc trch, nhim v c giao. 2. Cc quy nh v gi tr v hnh thc mua sm ti sn, thit b, vt t, dch v c thc hin theo Quy ch qun l, s dng ti sn. iu 10. Quyn, ngh)a v trong vic s dng vn v qu ca Trng Nguyn tc qun l v s dng vn v qu ca Trng: a). Tun th quy nh ca php lut v qun l, s dng vn v qu ca nh nc, ca Tng cng ty. b). Ph hp vi chin lc, k hoch pht trin kinh t - x hi, quy hoch pht trin ca Trng v ca Tng cng ty. c). Hiu trng, K ton trng chu trch nhim qun l, s dng ngun vn nh nc, Tng cng ty ti trng, m bo hiu qu, bo ton v gia tng gi tr vn, trnh dn tri, lng ph, tht thot vn, ti sn nh nc v ca Tng cng ty. d). Cng khai, minh bch trong u t, qun l, s dng vn nh nc v vn ca Tng cng ty ti Trng. 2. Trng c quyn s dng ngun vn v cc loi vn khc, cc qu ca Trng vo hot ng kinh doanh v u t pht trin trng; chu trch nhim trc Tng cng ty, ch s hu v bo ton v pht trin vn, hiu qu s dng vn, m bo quyn v li ch hp php ca cc bn lin quan v khng tri vi cc quy nh ca php lut. 3. Vic s dng ngun vn, qu  u t xy dng phi tun theo cc quy nh ca php lut v qun l u t v xy dng. iu 11. u t vn ra ngoi Trng 1. Trng c quyn s dng vn, ti sn  u t ra ngoi Trng (khng bao gm u t ra nc ngoi) theo quy nh ca php lut v qun l, s dng vn nh nc u t vo sn xut, kinh doanh ti doanh nghip, quy nh ca php lut v u t v quy nh php lut khc c lin quan; ph hp vi chin lc, k hoch u t pht trin hng nm ca Trng c cp c thm quyn ph duyt, ph duyt iu chnh. a). u t ra ngoi Trng phi ph hp vi ngnh ngh hot ng chnh chnh, khng nh hng n hot ng gio dc o to ca Trng, m bo hiu qu, bo ton v pht trin vn u t. b). Trng khng c s dng ti sn, tin vn, quyn s dng t  gp vn hoc u t vo l)nh vc bt ng sn, khng c gp vn, mua c phn ti ngn hng, cng ty bo him, cng ty chng khon, qu u t mo him, qu u t chng khon hoc cng ty u t chng khon, tr nhng trng hp c bit theo quyt nh ca Tng cng ty. 2. Cc hnh thc u t vn ra ngoi Trng a). Gp vn  thnh lp cng ty c phn, cng ty trch nhim hu hn; gp vn thng qua hp ng hp tc kinh doanh khng hnh thnh php nhn mi. b). Mua c phn ti cng ty c phn, mua phn vn gp ti cng ty trch nhim hu hn, cng ty hp danh. c). Mua ton b doanh nghip khc. d). Mua cng tri, tri phiu. 3. Thm quyn quyt nh u t vn ra ngoi Trng a). Hi ng trng trnh Hi ng thnh vin Tng cng ty ph duyt tng d n u t ra ngoi Trng c gi tr ln hn 50% vn ch s hu c ghi trong bo co ti chnh ca Trng nm gn nht. b). Hi ng trng trnh Tng gim c Tng cng ty ph duyt tng d n u t ra ngoi Trng c gi tr t 5 t ng n 50% vn ch s hu c ghi trong bo co ti chnh ca Trng nm gn nht. c). Hiu trng quyt nh cc d n u t ra ngoi Trng c gi tr di 5 t ng theo Ngh quyt ca Hi ng trng. iu 12. Vn ca Trng u t vo doanh nghip khc Vn ca Trng u t vo doanh nghip khc bao gm: a). Vn bng tin, gi tr ti sn hu hnh hoc v hnh, thng hiu ca Trng u t, gp vn vo doanh nghip khc. b). Vn do Trng huy ng  u t c). Cc loi vn khc theo quy nh ca php lut. 2. Quyn, trch nhim ca Trng i vi vn, ti sn ca Trng u t vo doanh nghip khc a). Quyn ca c ng, thnh vin gp vn, bn lin doanh theo quy nh ca php lut v iu l ca doanh nghip khc. b). C, c li, bi nhim, khen thng, k lut Ngi i din, quyt nh tin lng, ph cp, tin thng v cc vn  i ng i vi Ngi i din. c). Yu cu Ngi i din bo co nh k hoc t xut tnh hnh kt qu kinh doanh, tnh hnh ti chnh ca doanh nghip khc. d). Giao nhim v v ch o Ngi i din bo v quyn li, li ch hp php ca Trng ti doanh nghip khc. Yu cu Ngi i din bo co vic thc hin nhim v, quyn hn v trch nhim ca Ngi i din, c bit trong vic nh hng doanh nghip c c phn, vn gp chi phi  thc hin cc mc tiu, chin lc ca Trng. ). Kim tra, gim st hot ng ca Ngi i din, pht hin nhng thiu st, yu km ca Ngi i din  ngn chn, chn chnh v x l kp thi. e). Quyt nh vic u t tng vn hoc thu hi vn u t vo doanh nghip khc ph hp vi php lut v iu l ca doanh nghip khc. f). Chu trch nhim v hiu qu s dng, bo ton v pht trin vn u t. 3. Vic tng, gim vn ca Trng u t ti doanh nghip khc c thc hin theo cc quy nh ti iu 11 Quy ch ny. iu 13. Qun l ngun vn ca Trng u t vo doanh nghip khc 1. Trng qun l vn u t ti doanh nghip khc thng qua Ngi i din  thc hin quyn v ngh)a v ca ch s hu vn, c ng, ngi gp vn ti doanh nghip khc. 2. Hiu trng ban hnh Quy ch qun l Ngi i din phn vn gp ca Trng u t vo doanh nghip khc ph hp vi quy nh ca php lut hin hnh theo Ngh quyt ca Hi ng trng. Mc 2 QUN L V S DNG TI SN iu 14. Ti sn ca Trng Ti sn ca Trng bao gm cc ti sn ngn hn (tin v cc khon tng ng tin, u t ti chnh ngn hn, cc khon phi thu ngn hn, hng tn kho (nu c), ti sn ngn hn khc) v cc ti sn di hn (cc khon phi thu di hn, ti sn c nh, bt ng sn u t, ti sn d dang di hn, u t ti chnh di hn, ti sn di hn khc). iu 15. Qun l, s dng ti sn c nh 1. Qun l, s dng ti sn c nh a). Tiu chun xc nh ti sn c nh theo quy nh ca B Ti chnh. b). Hnh thnh ti sn c nh: - Ti sn c nh khi cha c quyt nh ph duyt quyt ton vn u t d n hon thnh ca cp c thm quyn nhng  a vo s dng phng TCKT ghi tng nguyn gi TSC theo gi tm tnh v phi tnh, trch khu hao TSC. - Khi c quyt nh ph duyt quyt ton vn u t d n hon thnh ca cp c thm quyn phng TCKT ghi iu chnh li nguyn gi TSC v tnh ton, trch khu hao b sung (nu c). c). Khu hao ti sn c nh: - Tt c cc ti sn c nh hin c ca Trng u phi trch khu hao, tr mt s ti sn sau: + Ti sn c nh c u t t ngun ngn sch nh nc, nhn cho tng (ch theo di hao mn); + Ti sn c nh  khu hao ht gi tr nhng vn tham gia vo hot ng sn xut kinh doanh; + Ti sn c nh khu hao cha ht b mt; + Ti sn c nh khng c qun l, theo di, hch ton trong s sch k ton ca nh trng; + Ti sn c nh s dng trong cc hot ng phc li phc v ngi lao ng ca nh trng; + Ti sn c nh t ngun vin tr khng hon li sau khi c c quan c thm quyn bn giao cho nh trng phc v cng tc nghin cu khoa hc; + Ti sn c nh v hnh l quyn s dng t lu di. Ch  qun l, s dng v trch khu hao ti sn c nh thc hin theo hng dn ca B Ti chnh. iu 16. Cho thu, th chp, cm c ti sn 1. Cho thu ti sn: Thc hin theo  n s dng ti sn c ngun gc t NSNN vo cho thu, lin doanh, lin kt; 2. Th chp, cm c ti sn. 2.1. Trng c quyn th chp, cm c ti sn ca Trng theo nguyn tc c hiu qu, bo ton v pht trin vn theo quy nh ca php lut. 2.2. Vic s dng ti sn  th chp, cm c phi tun theo ng cc quy nh ca B lut dn s v cc quy nh khc ca php lut. 2.3. Thm quyn ph duyt vic th chp, cm c ti sn a). Hi ng trng trnh Hi ng thnh vin Tng cng ty ph duyt ch trng cho php th chp, cm c ti sn c gi tr ln hn 50% vn ch s hu c ghi trong bo co ti chnh ca Trng nm gn nht so vi thi im quyt nh cho thu, th chp, cm c ti sn. b). Hi ng trng trnh Tng gim c Tng cng ty ph duyt ch trng th chp, cm c ti sn c gi tr t trn 5,0 t ng n 50% vn ch s hu c ghi trong bo co ti chnh ca Trng nm gn nht so vi thi im quyt nh cho thu, th chp, cm c ti sn. c). Hiu trng quyt nh vic cm c, th chp ti sn c gi tr n 5 t ng sau theo ngh quyt Hi ng trng. iu 17. Thanh l, nhng bn ti sn c nh 1. Thanh l ti sn, th tc, quy trnh a). Trng c quyn ch ng v thc hin nhng bn, thanh l ti sn c nh  h hng, lc hu, khng c nhu cu s dng hoc khng s dng c  thu hi vn trn nguyn tc cng khai, minh bch, bo ton vn theo quy nh ca Tng cng ty. b). Trng thc hin vic nhng bn ti sn c nh bng hnh thc u gi thng qua mt t chc c chc nng bn u gi ti sn hoc t t chc thc hin cng khai theo ng trnh t, th tc quy nh ca php lut v bn u gi ti sn. Trng hp nhng bn ti sn c nh c gi tr cn li ghi trn s k ton di 50 triu ng Hiu trng quyt nh la chn bn theo phng thc u gi hoc tha thun nhng khng thp hn gi th trng. Trng hp ti sn c nh khng c giao dch trn th trng th Nh trng c thu t chc c chc nng thm nh gi xc nh gi lm c s bn ti sn theo cc phng thc trn. c). Trng trnh Tng cng ty quyt nh thanh l, nhng bn ti sn c gi tr cn li t 50 triu ng tr ln hoc c nguyn gi t 500 triu ng tr ln. d). Hiu trng quyt nh thanh l, nhng bn ti sn c gi tr cn li di 50 triu ng v nguyn gi di 500 triu ng. e). Trnh t, th tc thanh l, nhng bn ti sn - Trng thnh lp Hi ng thanh l ti sn, thnh phn Hi ng gm: Hiu trng hoc Ph Hiu trng l Ch tch Hi ng thanh l; K ton trng (TP TCKT) l thng trc Hi ng thanh l; cc Trng phng c lin quan; i din Ban chp hnh cng on c s v mt s chuyn gia am hiu v tnh nng k thut ca ti sn thanh l, nhng bn (nu cn). - Hi ng thanh l c nhim v: + Xc nh hin trng k thut, gi tr cn li ca ti sn thanh l, nhng bn. + Xc nh nguyn nhn, trch nhim ca tp th, c nhn lin quan n trng hp ti sn c nh mi u t khng mang li hiu qu kinh t phi nhng bn nhng khng c kh nng thu hi  vn u t, ti sn cha khu hao ht  b h hng khng th sa cha c phi thanh l, nhng bn  bo co ch s hu x l theo quy nh. + T chc xc nh hoc thu t chc c chc nng thm nh gi  xc nh gi tr c th thu c ca ti sn thanh l, nhng bn. + T chc bn u gi hoc thu t chc c chc nng bn u gi cc loi ti sn thanh l nhng bn theo quy nh ca php lut c lin quan. iu 18. Qun l cng n 1. Qun l n phi thu Trng thc hin qun l n phi thu nh sau: a). Ban hnh quy nh qun l n phi thu, quy nh trch nhim ca tp th, c nhn trong vic theo di, thu hi n. b). Theo di n phi thu theo tng i tng n. c). Thng xuyn phn loi n, n c thu hi n. 2. Qun l n phi tr Trng thc hin qun l n phi tr nh sau: a). Ban hnh quy nh qun l n phi tr, quy nh trch nhim ca tp th, c nhn trong vic theo di, i chiu, xc nhn, thanh ton n. b). Theo di n phi tr theo tng i tng n; thng xuyn phn loi n; xy dng k hoch thanh ton n, cn i dng tin bo m thanh ton n; thanh ton cc khon n theo ng thi hn  cam kt. Trng hp qun l  pht sinh n phi tr qu hn, n khng c kh nng thanh ton th ty theo tnh cht, mc  vi phm, ngi c lin quan phi bi thng thit hi v b x l theo quy nh ca Trng, Tng cng ty v php lut. iu 19. Qun l v s dng ngun vn khu hao TSC 1. 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(sau khi trng c giao vn v ti sn). Vic s dng ngun ny do Hiu trng quyt nh trn c s  xut v tham mu ca cc phn hiu, phng TCKT, phng QLTB & XDCB. 2. Khon chi ph khu hao TSC ca ton trng c trch t 2 ngun chnh, gm: 2.1. T hp ng o to vi TCT SVN: l khon chi ph khu hao c nh mc trong kt cu n gi ca hp ng o to hng nm. 2.2. Ngun do cc phn hiu trch t cc ngun thu do cc ti sn c hnh thnh t ngun vn u t phi trch khu hao mang li. Khon ny cc c s trch v np v trng cn c theo gi tr ti sn  c u t ti cc phn hiu. 2.3. Ngun khu hao chung ca ton trng c chuyn v TCT SVN hoc s dng ti u t theo cc quy nh ca php lut v ca TCT SVN. iu 20. Kim k ti sn, vn bng tin Cn c cc quy nh hin hnh ca nh nc, cui mi nm ti chnh, phng TCKT tham mu thnh lp Hi ng kim k ti sn ti thi im 31/12 hng nm. Thng qua cng tc kim k  xc nh s lng ti sn, vt t, thit b, vn bng tin (tin mt ti qu, tin gi ngn hng, kho bc nh nc) i chiu cc khon cng n phi tr, phi thu trc khi kha s k ton  lp Bo co ti chnh nm. 1. X l tn tht ti sn sau kim k Tn tht v ti sn l ti sn b mt mt, thiu ht, h hng, km phm cht, mt phm cht, lc hu k thut, tn kho  ng trong kim k nh k v kim k t xut. i vi ti sn tha, thiu, n khng thu hi c, n qu hn cn xc nh r nguyn nhn, trch nhim ca nhng ngi c lin quan v xc nh mc bi thng vt cht theo quy nh. Phng TCKT xc nh gi tr  b tn tht, nguyn nhn, trch nhim v x l nh sau: Nu nguyn nhn do ch quan th ngi gy ra tn tht phi bi thng. Hiu trng quyt nh mc bi thng theo quy nh ca php lut v chu trch nhim v quyt nh ca mnh. Ti sn  mua bo him nu tn tht th x l theo hp ng bo him. Gi tr ti sn tn tht sau khi  b p bng tin bi thng ca c nhn, tp th, ca t chc bo him, phn cn thiu c hch ton vo chi ph trong k. Nhng trng hp c bit do thin tai hoc do nguyn nhn bt kh khng gy thit hi nghim trng, Trng khng th t khc phc c th Hiu trng lp phng n x l tn tht trnh Tng cng ty. 2. Ti sn tha pht hin khi kim k Ti sn tha pht hin khi kim k l chnh lch gia s ti sn thc t kim k vi s ti sn ghi trn s sch k ton, gi tr ti sn tha do kim k sau khi c quyt nh x l ti sn tha, c hch ton vo thu nhp khc ca Trng. iu 21. nh gi li ti sn TSC ca Trng c nh gi li gi tr trong cc trng hp sau: a). Theo quyt nh ca c quan nh nc c thm quyn b). Thc hin t chc li Trng, chuyn i s hu Trng, chuyn i hnh thc Trng: chia, tch, sp nhp, hp nht, c phn ha, bn, khon, cho thu, chuyn i sang m hnh cng ty. c). Dng ti sn  u t ra ngoi Trng. Mc 3 TRCH LP, QUN L V S DNG CC QU iu 22. Trch lp cc qu ca Trng (iu 12, 13 N 16...) Theo quy nh ca nh nc i vi n v s nghip cng lp t ch chi thng xuyn, hng nm sau khi trang tri ton b chi ph phc v cc hot ng v thc hin y  cc ngh)a v vi Nh nc theo quy nh ca php lut, s chnh lch gia phn thu ln hn chi cc c s ca trng (H Ni,  Nng, Bnh Dng) c trch lp (mc ti thiu)  hnh thnh cc qu nh sau: 1. Trch ti thiu 25%  lp Qu pht trin hot ng s nghip: dng  u t, pht trin nng cao hot ng s nghip, b sung vn u t xy dng c s vt cht, mua sm trang thit b, phng tin lm vic. 2. Trch lp Qu n nh thu nhp: ti a khng qu 3 ln qu tin lng ngch bc, chc v v cc khon ph cp lng do Nh nc quy nh ca ton trng. 3. Trch lp Qu khen thng v Qu phc li ti a khng qu 3 thng tin lng, tin cng thc hin trong nm ca n v Phn chnh lch thu ln hn chi cn li (nu c) sau khi  trch lp cc qu theo quy nh c b sung vo Qu pht trin hot ng s nghip, Trng hp chnh lch thu ln hn chi v bng hoc nh hn mt ln qu tin lng ngch, bc, chc v thc hin trong nm, Trng c quyt nh s dng theo trnh t sau: trch lp Qu n nh thu nhp; Qu pht trin hot ng s nghip, Qu khen thng, Qu phc li, Qu khc (nu c). 3. Mc trch c th ca cc qu quy nh ti Khon 1,2,3 nu trn v vic s dng cc qu ny do Hiu trng quyt nh theo quy ch chi tiu ni b v phi cng khai trong n v. {mc c, Khon 3 iu 12, N 16& } Mc 4 D TON THU CHI, CH  K TON, KIM TON; KIM K VN BNG TIN iu 22. D ton thu chi hng nm Hng nm, phng TCKT ca Trng c trch nhim ch tr tham mu lp d ton thu  chi ti chnh ton trng trn c s k hoch o to, cc hp ng lin kt o to, khai thc CSVC, nh mc lao ng tin lng, duy tu sa cha, mua sm ti sn, cng c, dng c, dch v mua ngoi phc v chuyn mn nghip v, chi thng xuyn... Cc n v trc thuc lp d ton thu chi cho nm k hoch ca n v mnh, tp hp, bo co v phng TCKT nh trng. Hiu trng thnh lp Hi ng thm nh, tham mu cho Hiu trng ph duyt theo thm quyn v bo co Tng cng ty (qua Ban Ti chnh - K ton); iu 23. Cng tc k ton 1. B my k ton Nh trng t chc b my k ton, t chc thc hin cng tc k ton, thng k theo quy nh ca nh nc. Xy dng v p dng thng nht ch  k ton ti chnh, k ton qun tr, h thng phn mm k ton cho cc phn hiu ph hp vi ch  k ton hin hnh; ng thi phn cp qun l v hch ton k ton cho cc phn hiu. K ton trng hoc Trng phng TCKT chu trch nhim trc Hiu trng v vic xy dng, hng dn v trin khai h thng k ton ti Trng v cc n v ph thuc; bao gm phng php k ton, quy trnh k ton, chng t k ton, ti khon k ton, m hnh t chc v phn cng b my k ton; t chc o to, tp hun chuyn mn nghip v ti chnh k ton; ng thi thc hin iu hnh, qun l tp trung dng tin ca nh trng  phc v cho cc nhu cu thng xuyn, nh k ca Trng. 2. Cng tc hch ton Chng t k ton pht sinh ti khu vc no (H Ni,  Nng, Bnh Dng) khu vc  t thanh ton, hch ton v qun l. Quan h gia phng TCKT ti tr s chnh vi b phn k ton  cc phn hiu l quan h ch o nghip v v tipnhn thng tin thng qua ch  bo co k ton nh k (1 thng/1 ln, bo co kt thc tng qu) v bo co k ton t xut theo yu cu qun tr ni b v theo yu cu ca Hiu trng, ca Tng cng ty. K ton ti tr s chnh thc hin cc phn hnh cng vic k ton pht sinh ti Long Bin, M Linh v cng tc ti chnh trong ton trng; hng dn v kim tra cng tc k ton ti cc phn hiu; thu nhn, kim tra bo co k ton ca cc phn hiu trc thuc gi ln v cng vi cc ti liu, bo co k ton v phn hnh cng vic k ton ti tr s chnh  lp bo co k ton tng hp, bo co ti chnh ton trng. K ton ti cc phn hiu thc hin ton b cng tc k ton pht sinh; t chc thu nhn, x l v h thng ha ton b thng tin k ton  n v mnh. T chc lp cc bo co k ton theo quy nh nu trn, nh k gi v phng TCKT ti tr s chnh. iu 24. Bo co ti chnh v kim ton I. Bo co ti chnh 1. Nin  k ton ca Trng bt u t ngy 01/01 v kt thc vo ngy 31/12 hng nm. 2. nh k, theo quy nh ca ch  k ton do B Ti chnh ban hnh Trng v cc phn hiu c trch nhim lp Bo co ti chnh. Gim c cc phn hiu phi chu trch nhim v tnh chnh xc, trung thc, tnh php l ca bo co ti chnh v bo co qun tr theo quy nh ca ch  k ton, quy nh ca TCT SVN v quy nh ca nh trng. 3. Trong thi hn 15 ngy k t ngy kt thc nm ti chnh cc phn hiu np bo co ti chnh ca n v mnh v phng TCKT ti tr s chnh. Trong thi hn 45 ngy k t ngy kt thc nm ti chnh Trng np bo co ti chnh ln TCT SVN. 4. Ngoi ra, Trng c trch nhim gi cc bo co ti chnh, bo co thng k cho cc c quan qun l nh nc v thc hin cng khai ti chnh theo quy nh ca php lut hin hnh. Hiu trng chu trch nhim v tnh chnh xc, trung thc ca cc bo co ti chnh, thng k v vic thc hin cng khai ti chnh. 5. Ngoi bo co ti chnh, thng k nh k, nh trng, cc phn hiu phi thc hin lp, gi cc bo co t xut khi c yu cu ca c quan qun l nh nc hoc cp trn. II. Cng tc kim ton Hng nm Trng t chc kim ton c lp bo co ti chnh, bo co ti chnh ca cc phn hiu v bo co ti chnh hp nht; ng thi thu t chc kim ton quyt ton d n hon thnh i vi cc d n, cng trnh xy dng hon thnh theo quy nh; Trng chu s thanh tra, kim tra, kim ton, gim st ca c quan ti chnh c thm quyn i vi cng tc ti chnh ca Trng theo quy nh. CHNG III C CH TI CHNH TI CC PHN HIU iu 25. Nguyn tc, phn cp qun l ti chnh ti cc Phn hiu Phn hiu l n v hch ton ph thuc trng; Vo thng 12 hng nm (trc 15/12) cc phn hiu c trch nhim lp d ton thu chi cho nm tip theo trnh Hiu trng ph duyt. Vic quyt ton ngun thu  chi ca nm thc hin theo nguyn tc v yu cu qun l ti chnh i vi n v hch ton ph thuc theo quy nh ca php lut v Ti chnh  K ton. Gim c cc phn hiu c Hiu trng giao qun l CSVC, ti sn  phc v mc ch o to ngun nhn lc cho Tng cng ty ti cc khu vc t phn hiu v kt hp khai thc hp php to ngun thu ti ch phc v cc hot ng, s n nh v pht trin phn hiu. Kinh ph Trng cp cho cc phn hiu t hp ng o to vi Tng cng ty v cc hp ng o to lin quan cn c vo nh bin lao ng c duyt, ngun thu ti cc phn hiu v kt qu thc hin nhim v c Trng giao (thc hin cc lp hc, cc nhim v theo hp ng& ) theo nguyn tc sau khi tr cc khon chi ph chung (thu, ph); kinh ph t chc cc lp BDNV, VSATL; cc khon phn b ring ti cc khu vc (khu hao, duy tu sa cha tnh trong n gi& ) phn cn li phn b cho cc khu vc cn c theo s lao ng c duyt (tiu ch tin lng). Trng hp ti mi khu vc khng c hc sinh t cc hp ng vi Tng cng ty Hiu trng s s dng mt phn t ngun qu n nh thu nhp/qu d phng theo Quy ch s dng cc qu  b sung vo ngun kinh ph phn b cho cc khu vc. Trong trng hp cn thit Hiu trng s iu tit gia cc khu vc bo m mc thu nhp bnh qun trong ton trng. Gim c phn hiu l ch ti khon ti phn hiu; chu trch nhim qun l cng tc ti chnh ti phn hiu theo quy nh ti Quy ch ny v cc quy nh ca php lut lin quan. Chu trch nhim trc Hiu trng v trc php lut v ton b cng tc ti chnh ti phn hiu. iu 26. Thu  Chi ti cc Phn hiu 1. Ngun thu ti cc Phn hiu gm: 1.1. Ngun Trng cp t cc hp ng o to vi Tng cng ty hoc Tng cng ty h tr; cc i tc khc k hp ng vi trng v c trng giao cho phn hiu thc hin; 1.2. Ngun c trng iu tit t cc c s khc trong trng (nu c); 1.3. Ngun do ngi hc ng gp theo quy nh ca trng v nh nc; 1.4. Ngun thc hin cc hp ng o to, lin kt o to c trng y quyn k kt; 1.5. Ngun thu qua cc hot ng dch v, phc v, khai thc CSVC ti phn hiu; 1.6. Li c chia t cc hot ng lin doanh, lin kt..; 1.7. Ngun c h tr hoc thu t cc ngun hp php khc; 2. Chi ph ti cc Phn hiu: Chi ph ti cc phn hiu c thc hin theo mt c ch, cc quy nh, quy ch ni b p dng thng nht trong ton trng theo phn cp v k hoch c duyt hng nm quy nh ti Quy ch ny; trng hp mt s khon chi c tnh cht c th theo c ch ring (nu c) th thc hin theo c ch ring c Hiu trng duyt. iu 27. Thm quyn v y quyn k kt hp ng i vi gim c cc phn hiu Hiu trng y quyn cho gim c phn hiu thay mt Hiu trng k cc loi hp ng sau: + Hp ng o to, hp ng lin kt o to ti phn hiu; + Hp ng hp tc lin kt u t, khai thc CSVC phc v o to c thi hn khng qu 02 nm (24 thng) v phi ph hp vi chc nng, nhim v ca phn hiu, bo m mi trng cnh quan s phm trn nguyn tc u tin CSVC phc v o to theo chc nng, nhim v ca trng, phn hiu; + Cc loi hp ng thc hin cc hot ng trong phm vi k hoch kinh ph hng nm  c Hiu trng duyt; Cc loi hp ng ngoi cc quy nh trn gim c phn hiu tham mu Hiu trng xem xt quyt nh. iu 28. C ch ti chnh i vi cc Phn hiu 1. Cn c vo chc nng, nhim v, nh bin lao ng c Trng duyt theo tng giai on, phn hiu c Trng giao qun l CSVC, trang thit b  phc v o to v khai thc hp php to ngun thu ti n v  bo m thu nhp cho ngi lao ng v cc chi ph hp l ti phn hiu; c Trng quyt nh u t, nng cp, trang b CSVC theo k hoch chung ca ton trng t cc ngun u t ca Tng cng ty, ngn sch nh nc, vin tr nc ngoi v cc ngun hp php khc... 2. Cc phn hiu thc hin chi ph theo nh mc v k hoch c Hiu trng duyt. Tr thu nhp tng thm cho ngi lao ng ty thuc vo ngun chnh lch thu > chi ti n v theo Quy ch s dng cc qu v quy nh ni b ca phn hiu c Hiu trng duyt. 3. Ton b cc khon thu, chi ti cc phn hiu phi c phn nh y  trn s sch v cp nht thng xuyn trn phn mm k ton ca Trng. 4. Cc phn hiu c trch nhim v ngh)a v ng gp v trng khon chi ph qun l chung t ngun thu o to ngoi (ngoi hp ng vi Tng cng ty) v ngun t khai thc c s vt cht c giao qun l, khai thc ti phn hiu. Mc c th ty theo tnh hnh ngun thu ti phn hiu Hiu trng s thng nht vi gim c cc phn hiu. iu 29. Ch  bo co ti chnh v hp nht bo co ti chnh ton trng 1. Ch  bo co ti chnh: hng thng cc phn hiu phi np Bo co ti chnh v trng. K bo co ca thng trc phi hon thng trong vng 5 ngy lm vic ca thng k tip; Bo co nm hon thnh trc 15/01 ca nm k tip. 2. Bo co ti chnh c bo co qua phn mm k ton hoc file d liu p dng thng nht trong ton trng. CHNG IV QUYN HN, TRCH NHIM CA HI NG TRNG, HIU TRNG, K TON TRNG/TRNG PHNG TCKT, GIM C PHN HIU TRONG CNG TC QUN L TI CHNH, TI SN CA NH TRNG iu 30. Quyn, trch nhim ca Hi ng trng 1. Quyt ngh ch trng s dng ti chnh, ti sn v phng hng u t pht trin ca nh trng theo quy nh ca php lut. C th: 1.1. Ngun ti chnh, ti sn do ti tr, vin tr, cho, tng& t cc t chc c nhn trong v ngoi nc cho Trng; 1.2. Cc hnh thc u t, quy m u t, mc u t t ngun NSNN, ngun u t pht trin ca Tng cng ty, ngun ODA u t cho Trng; 1.3. Cho thu t; lin doanh, lin kt vi cc i tc khai thc qu t (cc hnh thc khai thc, lin doanh, lin kt khc thc hin theo  n s dng ti sn cng vo cho thu, lin doanh, lin kt  c cc cp c thm quyn ph duyt); 2. Ban hnh ngh quyt v cc quy ch, quy nh qun l ni b trong cng tc qun l ti chnh, ti sn ca nh trng; 3. Ra ngh quyt  Hiu trng trin khai: 3.1. Huy ng vn, vay vn t cc t chc c nhn c gi tr t 1,0 t ng n 5,0 t ng vo mc ch nng cao cht lng o to; dch v o to, nghin cu khoa hc; phng, chng, khc phc thin ti, dch ha; 3.2. Tip nhn v s dng cc ngun vn u t vo Trng; 3.3. u t vn v cc hnh thc u t vn ra ngoi Trng; 3.4. Cm c, th chp ti sn ca Trng. 4. Gim st vic thc hin cc ngh quyt ca Hi ng trng v ti chnh (Quy ch chi tiu ni b, Quy ch ti chnh), ti sn, u t ca Hiu trng. iu 31. Quyn, trch nhim ca Hiu trng 1. Hiu trng l ch ti khon, chu trch nhim trc php lut v ton b cng tc qun l ti chnh v ti sn ca nh trng. 2. Xy dng cc phng n  phng ri ro, cc phng n huy ng vn, u t vn; phng n u t, lin doanh, lin kt; xy dng v ban hnh cc quy ch, quy nh qun l ni b v cng tc qun l ti chnh, ti sn ca nh trng; cc gii php ti chnh huy ng ngun x hi ha...theo thm quyn v phn cp ca Tng cng ty. 3. Quyt nh duyt d ton thu chi hng nm cho cc phn hiu v ca ton trng. Ch o t chc thc hin thu, chi theo d ton. Quyt nh mc khon thu, hoc khon chi cho cc n v. 4. Quyt nh v chu trch nhim v phng n huy ng vn, vay vn t cc t chc, c nhn c gi tr di 1,0 t ng phc v cc hot ng lin quan n nng cao cht lng o to; dch v o to, nghin cu khoa hc; phng, chng, khc phc thin tai, dch ha. 5. Quyt nh vay  tr lng, bo m thu nhp cho ngi lao ng vi mc ti a 2 thng tin lng, tin cng ca ton Trng trong trng hp cn thit; 6. Quyt nh t chc cc hnh thc khai thc, lin doanh, lin kt theo  n s dng ti sn cng vo cho thu, lin doanh, lin kt  c cc cp c thm quyn ph duyt; 7. Quyt nh mc trch khu hao ti sn c nh; thanh l, nhng bn ti sn; nh gi li ti sn; x l tn tht ti sn; k kt cc hp ng kinh t, dn s ca nh trng... theo quy nh ca Php lut; 8. T chc iu hnh cng tc ti chnh, u t ca nh trng; t chc thc hin cng tc kim ton (bo co ti chnh, bo co quyt ton d n hon thnh), thanh tra, quyt nh cc gii php ti chnh bo m cc hot ng ca trng; 9. T chc theo di, kim tra, gim st v quyt nh i vi hot ng ti chnh ca cc phn hiu; 10. Trnh Tng cng ty xem xt, quyt nh cc ni dung qun l ti chnh thuc thm quyn ca Tng cng ty; 11. Quyn, trch nhim khc theo quy nh ca php lut v iu l trng trong cng tc qun l ti chnh, ti sn i vi vai tr ca th trng n v (ngi ng u Nh trng). iu 32. Quyn, trch nhim ca K ton trng 1. K ton trng ca trng do Tng cng ty b nhim, b nhim li, min nhim, cch chc, khen thng, k lut. 2. Thc hin y  quyn hn, ngh)a v v trch nhim K ton trng theo quy nh ca Lut K ton, cc quy nh khc ca php lut, Tng cng ty, iu l trng. 3. T chc thc hin cng tc k ton ca Nh trng v cc n v trc thuc nh trng; m hnh t chc, c cu b my k ton v ngi ph trch cng tc k ton ti cc Phn hiu. 4.  xut cc gii php v iu kin to ngun vn cho ngun thu ca Nh trng; gip Hiu trng gim st ti chnh v pht huy cc ngun lc ti chnh ti Trng v cc n v trc thuc theo php lut v ti chnh, k ton. 5. Tham mu cho ch ti khon (Hiu trng) xy dng k hoch ti chnh di hn, k hoch ti chnh hng nm; cc phng n x l ti chnh, bin php qun l v s dng vn, ti sn; quy ch, quy nh qun l ni b v cng tc qun l ti chnh ca Nh trng; 6. Lp Bo co ti chnh ca ton Trng, chu trch nhim v tnh chnh xc, trung thc ca s liu Bo co ti chnh v cc thng tin ti chnh khc. 7. Cung cp ti liu, h s, tham gia gii trnh cho cc on kim ton, thanh tra, kim tra ca nh nc lin quan n ti chnh. 8. Tham mu la chn n v kim ton c lp; trin khai cng tc kim ton c lp ca nh trng v phn hiu; kim ton cc d n u t xy dng. 9. Chu trch nhim trc Hiu trng v trc php lut v nhim v c phn cng v y quyn. iu 33. Quyn, trch nhim ca gim c phn hiu 1. Xy dng k hoch ti chnh hng nm ca phn hiu; xy dng cc phng n  phng ri ro, cc phng n huy ng vn, u t vn; phng n u t, lin doanh, lin kt trnh Hiu trng quyt nh. 2. Trnh Hiu trng xem xt, quyt nh cc ni dung qun l ti chnh thuc thm quyn ca nh trng. 3. K kt cc hp ng o to theo y quyn v phn cp quy nh ti iu 28 Quy ch ny. 4. T chc iu hnh cng tc ti chnh, u t ti phn hiu theo k hoch  c ph duyt; iu hnh hot ng ti chnh, thu  chi hng ngy ca phn hiu. 5. Quyn, trch nhim khc theo phn cp, y quyn ca Hiu trng v quy nh ca php lut. CHNG V T CHC THC HIN, KHEN THNG, X L VI PHM iu 34. Khen thng, x l vi phm Cc tp th, c nhn lm tt cng tc qun l, s dng ti chnh ca nh trng s c biu dng, khen thng. Cc n v v c nhn vi phm quy nh ca Nh trng v nh mc, tiu chun, trong Quy ch qun l ti chnh ny tu theo tnh cht, mc  vi phm ngi ng u n v thuc Trng phi bi thng hoc x l k lut. iu 35. T chc thc hin 1. Quy ch ny gm 5 chng 35 iu c hiu lc thi hnh k t ngy k. 2. Trng hp cn phi sa i, b sung, iu chnh Quy ch ny, Trng Cao ng ng st kin ngh Tng cng ty xem xt quyt nh./.     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