{"id":58585,"date":"2026-09-18T10:59:24","date_gmt":"2026-09-18T03:59:24","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=58585"},"modified":"2026-09-18T11:01:21","modified_gmt":"2026-09-18T04:01:21","slug":"lam-the-nao-de-theo-doi-nguon-kinh-phi-thuc-hien-che-do-theo-nghi-dinh-so-178-nguon-23","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-de-theo-doi-nguon-kinh-phi-thuc-hien-che-do-theo-nghi-dinh-so-178-nguon-23\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 178 (ngu\u1ed3n 23)?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh khai b\u00e1o, h\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 178\/2024\/N\u0110-CP (ngu\u1ed3n 23) tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c.<\/li>\n<li><span lang=\"VI\"><strong>Kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 178\/2024\/N\u0110-CP (ngu\u1ed3n 23):\u00a0<\/strong>l\u00e0 c\u00e1c ngu\u1ed3n chi tr\u1ea3 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, ngh\u1ec9 h\u01b0u tr\u01b0\u1edbc tu\u1ed5i, h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o chuy\u1ec3n \u0111\u1ed5i v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, chi tr\u1ea3 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c ph\u00e1t sinh khi th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 178.<\/span><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 id=\"buoc-1-khai-bao-danh-muc-tinh-chat-nguon\">B\u01b0\u1edbc 1: Khai b\u00e1o danh m\u1ee5c T\u00ednh ch\u1ea5t ngu\u1ed3n<\/h4>\n<p>1.\u00a0Va\u0300o\u00a0<strong>Danh mu\u0323c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\<\/strong><strong>T\u00ednh ch\u00e2\u0301t ngu\u00f4\u0300n kinh ph\u00ed<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58587 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540.png\" alt=\"\" width=\"553\" height=\"623\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540.png 553w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-266x300.png 266w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-44x50.png 44w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-53x60.png 53w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-89x100.png 89w\" sizes=\"auto, (max-width: 553px) 100vw, 553px\" \/><\/p>\n<p>2. T\u00edch\u00a0<strong>Th\u00eam<\/strong>\u00a0\u0111\u1ec3 th\u00eam m\u1edbi t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed<\/p>\n<ul>\n<li>Khai b\u00e1o<strong> m\u00e3 t\u00ednh ch\u1ea5t: 23,\u00a0 T\u00ean t\u00ednh ch\u1ea5t: Kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP<\/strong><\/li>\n<li>T\u00edch ch\u1ecdn<strong>\u00a0Kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd: N\u1ebfu \u0111\u00e3 c\u00f3 t\u00ednh ch\u1ea5t ngu\u1ed3n 23 th\u00ec b\u1ecf qua B\u01b0\u1edbc 1<\/strong><\/p>\n<h4 id=\"buoc-2-khai-bao-danh-muc-nguon\">B\u01b0\u1edbc 2: Khai b\u00e1o danh m\u1ee5c Ngu\u1ed3n<\/h4>\n<p>1.\u00a0Va\u0300o\u00a0<strong>Danh mu\u0323c\\M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\\Ngu\u00f4\u0300n kinh phi\u0301<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58589 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-1.png\" alt=\"\" width=\"553\" height=\"623\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-1.png 553w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-1-266x300.png 266w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-1-44x50.png 44w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-1-53x60.png 53w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-540-1-89x100.png 89w\" sizes=\"auto, (max-width: 553px) 100vw, 553px\" \/><\/p>\n<p>2. C\u0103n c\u01b0\u0301 va\u0300o\u00a0<strong>ngu\u1ed3n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP<\/strong>\u00a0\u0111\u01b0\u1ee3c ngu\u00f4\u0300n\u00a0<strong>Trung \u01b0\u01a1ng, Ti\u0309nh, X\u00e3\u00a0<\/strong>c\u1ea5p \u21d2 Nh\u00e2\u0301n chu\u00f4\u0323t v\u00e0o ngu\u1ed3n \u0111\u00f3, t\u00edch\u00a0<strong>Th\u00eam.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58591 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543.png\" alt=\"\" width=\"956\" height=\"740\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543.png 956w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543-300x232.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543-768x594.png 768w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543-50x39.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543-60x46.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-543-100x77.png 100w\" sizes=\"auto, (max-width: 956px) 100vw, 956px\" \/><\/p>\n<p>3. Khai b\u00e1o th\u00f4ng tin\u00a0\u00a0<strong>ngu\u1ed3n\u00a0<\/strong><strong>th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP<\/strong><\/p>\n<ul>\n<li>L\u01b0u \u00fd:\u00a0<strong>Ma\u0303 ngu\u00f4\u0300n kinh ph\u00ed<\/strong> pha\u0309i \u0111\u01b0\u01a1\u0323c b\u0103\u0301t \u0111\u00e2\u0300u v\u01a1\u0301i ky\u0301 t\u01b0\u0323 ngu\u00f4\u0300n cha.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: Ngu\u1ed3n\u00a0<strong>Kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP<\/strong>\u00a0thu\u1ed9c\u00a0<strong>Ng\u00e2n s\u00e1ch X\u00e3<\/strong>\u00a0=&gt; M\u00e3 ngu\u1ed3n kinh ph\u00ed l\u00e0 3.4<\/p>\n<p>T\u01b0\u01a1ng t\u1ef1, n\u1ebfu thu\u1ed9c\u00a0<strong>Ng\u00e2n s\u00e1ch T\u1ec9nh\u00a0<\/strong>l\u00e0 2.4,\u00a0<strong>Ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng<\/strong>\u00a0l\u00e0 1.4<\/p>\n<ul>\n<li>T\u00ean ngu\u1ed3n kinh ph\u00ed:\u00a0<strong>Ngu\u1ed3n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178<\/strong><\/li>\n<li>Ti\u0301nh ch\u00e2\u0301t ngu\u00f4\u0300n cho\u0323n la\u0300\u00a0<strong>23<\/strong>\u00a0<strong>(Kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP)<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58593 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-545.png\" alt=\"\" width=\"423\" height=\"316\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-545.png 423w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-545-300x224.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-545-50x37.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-545-60x45.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-545-100x75.png 100w\" sizes=\"auto, (max-width: 423px) 100vw, 423px\" \/><\/p>\n<p>4. Nh\u00e2\u0301n\u00a0<strong>C\u00e2\u0301t.<\/strong><\/p>\n<h4 id=\"buoc-3-hach-toan-cac-nghiep-vu-phat-sinh-nguon-kinh-phi-thuc-hien-chinh-sach-che-do-theo-nghi-dinh-178-2024-nd-cp-nguon-23\">B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ngu\u1ed3n k<strong>inh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP<\/strong>\u00a0(ngu\u1ed3n 23)<\/h4>\n<p><strong>1. Nh\u1eadn d\u1ef1 to\u00e1n b\u1ed5 sung ngu\u1ed3n Kinh ph\u00ed th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178\/2024\/N\u0110-CP<\/strong><\/p>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho ba\u0323c<\/strong>, cho\u0323n\u00a0<strong>Nh\u00e2\u0323n d\u01b0\u0323 toa\u0301n<\/strong>.<\/li>\n<li>Ti\u0301ch cho\u0323n\u00a0<strong>B\u1ed5 sung.<\/strong><\/li>\n<li>Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 d\u01b0\u0323 toa\u0301n b\u1ed5 sung ch\u1ecdn t\u01b0\u01a1ng \u1ee9ng ngu\u1ed3n:<strong>Ngu\u1ed3n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178<\/strong><strong>,\u00a0<\/strong>D\u01b0\u0323a va\u0300o ti\u0301nh ch\u00e2\u0301t ngu\u00f4\u0300n ph\u1ea7n m\u1ec1m m\u0103\u0323c \u0111i\u0323nh s\u0103\u0303n\u00a0<strong>TK N\u01a1\u0323: 00821. Nh\u1eadp s\u1ed1 ti\u1ec1n\u00a0<\/strong>\u0111\u01b0\u1ee3c c\u1ea5p b\u1ed5 sung v\u00e0o c\u1ed9t s\u1ed1 ti\u1ec1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-58595 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547.png\" alt=\"\" width=\"753\" height=\"746\" srcset=\"\/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547.png 753w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547-300x297.png 300w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547-150x150.png 150w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547-50x50.png 50w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547-60x60.png 60w, \/2025\/wp-content\/uploads\/2026\/09\/2026-09-18-547-100x100.png 100w\" sizes=\"auto, (max-width: 753px) 100vw, 753px\" \/><\/p>\n<p><strong>2. R\u00fat d\u1ef1 to\u00e1n v\u00e0 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n<p>B\u1ea1n th\u1ef1c hi\u1ec7n r\u00fat d\u1ef1 to\u00e1n &amp; chi ho\u1ea1t \u0111\u1ed9ng t\u1eeb Ngu\u1ed3n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 178 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ngu\u1ed3n kinh ph\u00ed 12 theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-rut-du-toan-thuc-chi-bang-chuyen-khoan-kho-bac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>3. V\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c\\Ch\u1ecdn M\u1eabu s\u1ed1 01a-SDKP\/\u0110VDT (m\u1eabu s\u1ed1 20a) \u0111\u1ec3 xem s\u1ed1 li\u1ec7u.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":61,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1049],"ht-kb-tag":[],"class_list":["post-58585","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-danh-muc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/61"}],"version-history":[{"count":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58585\/revisions"}],"predecessor-version":[{"id":58599,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58585\/revisions\/58599"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58585"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58585"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}