KẾ TOÁN KINH PHÍ CẢI CÁCH TIỀN LƯƠNG THEO CHẾ ĐỘ KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆP

Abstract

The National Assembly issued Resolution No. 104/2023/QH15 on the state budget estimate for 2024. Regarding the implementation of salary policies, starting from July 1st, 2024, comprehensive reformsin salary policies are to be implemented according to Resolution No. 27-NQ/TW dated May 21st, 2018, of the 7th Central Committee Plenum of the Term XII. Accordingly, ministries, sectors, localities, and units need to balance resources to ensure the implementation of salary policy reforms. In addition to budgetary resources, funds saved by units for salary reform will provide autonomy to the units and reduce the burden on the state budget. Proper recording and tracking of
the savings intended for salary reform are significant for the implementation of salary reforms in 2024 and subsequent years in accordance with Resolution 27-NQ/TW.