LẬP BÁO CÁO LƯU CHUYỂN TIỀN TỆ TRỰC TIẾP TRONG QUẢN LÝ DÒNG TIỀN CỦA ĐƠN VỊ HÀNH CHÍNH, SỰ NGHIỆP

Abstract

In recent years, Vietnam has gradually improved the legal framework on the accounting regime for the public sector in order to approach international accounting standards. However, reality shows that, in order to effectively manage and monitor cash flows in public sector activities, the addition of a cash flow statement by direct method into the financial statements of the public sector administrative and non-business units are essentially needed. The article outlines the preparation of cash flow statements at administrative and non- business units, on that basis, proposes and recommends solutions for preparing cash flow statements by online method in cash flow management of administrative and non-business units.