{"id":129,"date":"2021-03-08T08:53:37","date_gmt":"2021-03-08T08:53:37","guid":{"rendered":"http:\/\/kthtx.vn\/?p=129"},"modified":"2021-03-08T08:53:37","modified_gmt":"2021-03-08T08:53:37","slug":"thuc-trang-ap-dung-che-do-ke-toan-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/03\/08\/thuc-trang-ap-dung-che-do-ke-toan-hop-tac-xa\/","title":{"rendered":"Th\u1ef1c tr\u1ea1ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n

Th\u00e1ng S\u00e1u 24, 2020 at 3:27 CH \u2014 lotusvina<\/a>Th\u00f4ng t\u01b0 s\u1ed1 24\/2017\/TT-BTC ng\u00e0y 28\/3\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n HTX, Li\u00ean hi\u1ec7p HTX) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2018, nh\u01b0ng qua kh\u1ea3o s\u00e1t v\u1eabn c\u00f2n tr\u00ean 40% s\u1ed1 HTXNN ch\u01b0a \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y. Vi\u1ec7c t\u1eadp hu\u1ea5n c\u00e1c n\u1ed9i dung Th\u00f4ng t\u01b0 s\u1ed1 24\/2017\/TT-BTC c\u0169ng ch\u01b0a \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan h\u1eefu quan v\u00e0 \u0111\u01a1n v\u1ecb quan t\u00e2m th\u1ef1c hi\u1ec7n, do \u0111\u00f3 c\u00e1c HTXNN ch\u01b0a c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u00e0 \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c ti\u1ec5n, d\u1eabn \u0111\u1ebfn ph\u00e1t sinh nh\u1eefng t\u1ed3n t\u1ea1i, kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

Hi\u1ec7n t\u1ea1i, c\u00e1c H\u1ee3p T\u00e1c X\u00e3 N\u00f4ng Nghi\u1ec7p ch\u01b0a n\u1eafm ch\u1eafc \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u0169ng nh\u01b0 c\u00e1c h\u01b0\u1edbng d\u1eabn, \u0111i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n b\u1ecb sai nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p, nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng\u2026 Nh\u1eefng t\u1ed3n t\u1ea1i, b\u1ea5t c\u1eadp xu\u1ea5t ph\u00e1t t\u1eeb c\u00e1c nguy\u00ean nh\u00e2n ch\u1ee7 y\u1ebfu sau:<\/p>\n\n\n\n

M\u1ed9t l\u00e0, <\/em>b\u1ea3n th\u00e2n k\u1ebf to\u00e1n \u1edf m\u1ed9t s\u1ed1 HTX NN c\u00f2n h\u1ea1n ch\u1ebf v\u1ec1 tr\u00ecnh \u0111\u1ed9 n\u00ean m\u1ee9c \u0111\u1ed9 ti\u1ebfp thu v\u00e0 l\u0129nh h\u1ed9i ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n kh\u00f3 kh\u0103n. Hi\u1ec7n nay, \u0111a ph\u1ea7n c\u00e1n b\u1ed9 l\u00e0m k\u1ebf to\u00e1n t\u1ea1i c\u00e1c HTX NN ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o b\u00e0i b\u1ea3n, ch\u1ec9 c\u00f3 55% \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n; trong \u0111\u00f3, c\u00f3 kho\u1ea3ng 20% l\u00e0 c\u00f3 b\u1eb1ng trung c\u1ea5p tr\u1edf l\u00ean. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn h\u1ea1n ch\u1ebf trong vi\u1ec7c n\u1eafm b\u1eaft, v\u1eadn h\u00e0nh ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0o th\u1ef1c ti\u1ec5n t\u1ea1i \u0111\u01a1n v\u1ecb.                                     <\/p>\n\n\n\n

Hai l\u00e0, <\/em>kinh ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5, t\u1eadp hu\u1ea5n ch\u1ebf \u0111\u1ed9 c\u00f2n h\u1ea1n ch\u1ebf, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi \u0111i h\u1ecdc kh\u00f4ng nhi\u1ec1u, c\u00e1c HTX l\u1ea5y l\u00fd do l\u00e0 kh\u00f4ng c\u00f3 kinh ph\u00ed v\u00e0 \u0111i l\u1ea1i kh\u00f3 kh\u0103n n\u00ean kh\u00f4ng c\u1eed c\u00e1n b\u1ed9 \u0111i h\u1ecdc. H\u01a1n n\u1eefa, nhi\u1ec1u HTX l\u00e0m \u0103n kh\u00f4ng hi\u1ec7u qu\u1ea3 ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp n\u00ean vi\u1ec7c chi tr\u1ea3 l\u01b0\u01a1ng r\u1ea5t th\u1ea5p, kh\u00f4ng \u0111\u1ed9ng vi\u00ean, khuy\u1ebfn kh\u00edch nh\u00e2n vi\u00ean h\u1ecdc t\u1eadp n\u00e2ng cao tr\u00ecnh \u0111\u1ed9.<\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00e1ng S\u00e1u 24, 2020 at 3:27 CH \u2014 lotusvinaTh\u00f4ng t\u01b0 s\u1ed1 24\/2017\/TT-BTC ng\u00e0y 28\/3\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n HTX, Li\u00ean hi\u1ec7p HTX) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2018, nh\u01b0ng qua kh\u1ea3o s\u00e1t v\u1eabn c\u00f2n tr\u00ean 40% s\u1ed1 HTXNN ch\u01b0a \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 n\u00e0y. Vi\u1ec7c t\u1eadp hu\u1ea5n c\u00e1c n\u1ed9i dung Th\u00f4ng … <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[28],"class_list":["post-129","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-ke-toan-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=129"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/129\/revisions"}],"predecessor-version":[{"id":130,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/129\/revisions\/130"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}