ࡱ> LNK5@ Cbjbj22 (HXX6666666J*,Jbbbbbbbb$R\=!6bb=66bb^6b6b66bV k @t0``JJ6666`6$bDX_bbb==JJ  JJM s: 18CS2001  ti: Nghin cu phn loi cc n v thng k khu vc th ch trong h thng ti khon quc gia cho ph hp thc t  Vit Nam Ch nhim: CN. Bi B Cng Ni dung Phn m u: I. S cn thit ca vic nghin cu  ti II. Mc ch nghin cu III. Phng php nghin cu IV. Kt cu ca  ti Phn ni dung: Chng II. Mt s vn  c bn v khu vc th ch v khi nim, ni dung phm vi tng khu vc th ch trong h thng ti khon quc gia 1. Khu vc th ch 2. n v thng k khu vc th ch Vit Nam (hay cn gi l n v th ch) 3. Phn loi n v thng k khu vc th ch' v mi quan h gia loi n v thng k khu vc th ch v khu vc th ch. 1) Phn loi n v thng k khu vc th ch 2) Quan h gia cc n v thng k khu vc th ch v khu vc th ch  Vit Nam 4. n vi thng k khu vc th ch thng tr v khng thng tr; chuyn nhng,  dnh 1) n v thng tr ca Vit Nam gm: 2) n v khng thng tr ca Vit Nam gm: 3) n v thng k khu vc th ch thng tr : 4) n v thng k khu vc th ch khng thng tr : 5) Chuyn nhng : a. Chuyn nhng hin hnh: (2 loi) b. Chuyn nhng vn (3 hnh thc ) 6)  dnh: 5. Ni dung ca khu vc th ch. H THNG CC TI KHON CA SNA 1993 THEO KHU VC TH CH. A. H thng cc ti khon c bn lp cho khu vc th ch bao gm: Nhm ti khon hin hnh: Nhm ti khon tch lu: B. S  chi tit cu trc cc ti khon theo khu vc th ch / v ng chu chuyn gia cc ti khon. C. H thng cc ti khon ch yu theo khu vc th ch - SNA 1993 6. Khu vc th ch phi ti chnh: 1. Khi nim v ni dung hot ng ca khu vc th ch phi ti chnh 2. Phm vi hot ng ca khu vc th ch phi ti chnh: 7. Khu vc th ch ti chnh. 1. Khi nim trung gian ti chnh: 2. Khi nim khu vc th ch ti chnh: 3. Phm vi khu vc th ch ti chnh: 3.1 Ngn hng trung ng: 3.2 Cc cng ty nhn tin gi: 3.3 Cc trung gian ti chnh khc: 3.4 Cc hot ng ti chnh h tr 3.5 Cc cng ty bo him : 3.6 Qu hu tr: 3.7 Cc c nhn v h gia nh 4. Ni dung khu vc th ch ti chnh: 8. Khu vc th ch/nh nc: 1. Khi nim, phm vi ca khu vc th ch nh nc: Nhng loi n v khu vc th ch nh nc: 2. Khu vc th ch Nh nc trong vic thc hin h thng ti khon quc gia  Vit Nam: 2.1. Phn t theo chc nng hot ng ca khu vc th ch nh nc : 2.2. Cc ngnh kinh t ca khu vc th ch nh nc Vit Nam: Cc hot ng y t: Hot ng cu tr x hi: 3. Nhng vn  v thng tin cho khu vc th ch nh nc: 9. Khu vc th ch khng v li phc v h gia nh; 1. Khi nim, nh ngh)a v phm vi: 2. Phn loi: 3. Ngun s liu: 4. Phng php tnh: Bng 1: Ti khon sn xut khu vc dch v khng v li Bng 2: Ti khon thu nhp v chi tiu ca khu vc th ch khng v li Bng I: Ti khon ti chnh v vn 10. Khu vc th ch h gia nh: 1. Khi nim h gia nh: 2. Khi nim khu vc th ch h gia nh: 3. Phm vi khu vc th ch h gia nh: "$2` b t ~ f h n ^ bh̼wweSCeCeCeCeCeCh.0B*OJQJ^JaJph"h.0B*OJQJ]^JaJph"h.0B*OJQJ]^JaJphh.0OJQJ]^JaJhAh.0OJQJ^JaJh.0OJQJ^JaJhCh.05OJQJ^JaJh.05OJQJ^JaJh.056OJQJ\^JaJ%hCh.06>*OJQJ\^JaJh.06>*OJQJ\^JaJh.05OJQJ\]^JaJ "$( ` b t  L z yyyyyyyyyyyy$d <<7$8$H$a$gd.0[kd$$Ifl0 064 la$d <<$7$8$H$Ifa$gd.0C h ^ \f$Ph^,$d <<7$8$H$a$gd.0$d <<a$gd.0dX\\$&0>`P\P`.N/`/h//5ܵܵܵܵܟ܊ܵܵܵܵܵuܵsܵܵU(h7ih.0B*OJQJ^JaJo(ph(hakh.0B*OJQJ^JaJo(ph+h.056B*OJQJ\]^JaJph"h.0B*OJQJ]^JaJph(hAh.0B*OJQJ^JaJo(phh.0B*OJQJ^JaJph%hAh.0B*OJQJ^JaJph$n.tRDR\0$$d <<a$gd.0$d <<7$8$H$a$gd.0$PP `r..N//01222345h66j777.8p8$d <<7$8$H$a$gd.0Khi nim v n vi thng k khu vc th ch h gia nh 4. n v thng k khu vc th ch khu vc h gia nh ca Vit Nam: 5. Ni dung khu vc th ch h gia nh: 1.1. Khu vc th ch nc ngoi: 1. V tr, mi quan h khu vc th ch nc ngoi vi cc khu vc th ch khc; phm vi v nhng nguyn tc c bn khi lp cc ti khon trong khu vc th ch nc ngoi: 1.1. V tr, mi quan h khu vc th ch nc ngoi trong cc khu vc th ch ca h thng ti khon quc gia SNA. 1.2 Phm vi v nhng nguyn tc c bn khi xc nh cc ch tiu phn nh trong khu vc th ch nc ngoi. a. Phm vi: b. Nguyn tc: 2. Khi nim, ni dung v phng php xc nh cc ch tiu ch yu ca cc ti khon trong khu vc th ch nc ngoi: (A). Phn cn i thng xuyn (hay cn gi cn cn hin hnh) trong khu vc th ch nc ngoi. (B). Ti khon Vn (t bn) v quan h v ti chnh, tn dng nc ngoi (hay cn gi l cn cn vn v ti chnh). Chng II. Cc khu vc th ch ca Vit Nam v cch phn loi cc n v thng k khu vc th ch  Vit Nam. 1. Cc nguyn tc c bn phn loi khu vc th ch  Vit Nam 2. Phn loi c th cc n v thng k khu vc th ch  Vit Nam 2.1 Khu vc th ch phi ti chnh: 2.2 Khu vc th ch ti chnh: 2.3 Khu vc th ch nh nc : 2.4 Khu vc th ch h gia nh: 2.5 Khu vc th ch khng v li phc v h gia nh bao gm cc n v thng k khu vc th ch: 2.6 Khu vc th ch nc ngoi: 3. S ging nhau, khc nhau v mi quan h gia phn t theo khu vc th ch, phn ngnh kinh t quc dn, phn ngnh sn phm: 4. Phng php thng k phn t v t chc thng tin  thc hin phn t cc ch tiu kinh t tng hp theo khu vc th ch: 1) Nhng ch tiu kinh t tng hp ch yu cn c phn t theo khu vc th ch. 2) Phng php thng k v t chc thng tin theo khu vc th ch  Vit Nam. Chng III. Thc trng v xy dng khu vc th ch  Vit Nam trong thi gian qua; kt qu lp th nghim ti khon vn ti sn theo 6 khu vc th ch; nhng tn ti v kin ngh 1. Cc ti khon  lp c theo khu vc th ch  Vit Nam 1) Ti khon sn xut: 2) Ti khon thu nhp v phn phi thu nhp: 3) Ti khon vn ti chnh: 4) Ti khon quan h kinh t vi nc ngoi: 2. Thc trng v cng tc hch ton k ton, bo co thng k c s v h thng t chc thng tin phc v xy dng h thng thng tin lp khu vc th ch  Vit Nam 1) t vn  : 2) Thc trng v cng tc hch ton k ton, bo co thng k c s v h thng t chc thng tin phc v lp khu vc th ch cho cc ti khon trong h thng TKQG. 3. Kt qu lp th nghim ti khon vn ti sn phn A theo khu vc th ch (s liu nm 2000) 4. Kin ngh: 5 . 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