Khib nyiaj txiag yog qhov yuav tsum tau ua ua ntej rau kev ua haujlwm ntawm txhua qhov chaw tsim khoom, nrog rau cov chaw uas sau thiab pov tseg cov khib nyiab. Tshwj xeeb lawv cov kev tswj hwm nyiaj txiag thiab kev tswj hwm yog qhov tsim nyog yog tias cov lag luam muaj cov cuab yeej siv khib nyiab siab. Kev ceeb toom ntawm lawv raug xa mus rau cov chaw tswj tshwj xeeb.
Kev faib tawm pov tseg
Ntawm thaj chaw no, cov kws tshaj lij taw cov hom pov tseg li nram no:
- irrevocable;
- tuaj rov qab.
Cov pab pawg ntawm cov khoom seem rov tuaj yeem suav nrog yas, textiles, ntawv, duab los qhia, iav thiab lwm yam khoom uas tau poob lawv cov neeg siv khoom, tab sis lawv haum raws li cov khoom siv theem nrab. Thaum ua cov khoom pov tseg tsis zoo no, cov khoom siv tuaj yeem siv tus thib ob los tsim cov khoom tshiab. Hauv qhov xwm txheej no, lub tuam txhab yuav tuaj yeem txo tus nqi ntawm cov ntawv pov tseg thiab kev yuav khoom ntawm cov khoom siv raw.
Irretrievable khib nyiab tuaj yeem yog txaus ntshai, nws tsis haum rau kev siv txuas ntxiv. Cov khib nyiab no yuav tsum muaj kev cuam tshuam zoo, pov tseg thiab faus. SanPiN 2.1.7.1322 -03 muaj qee cov lus qhia yuav ua li cas pov tseg ntawm cov ntaub ntawv siv ntawd.
Cov cai ntawm tus kheej
Raws li txoj cai tsim, muaj cov cai khoom pov tseg. Nws yog rau tus uas muaj lub lag luam raw khoom thiab khoom siv tshiab. Raws li kev coj ua, cov khib nyiab tau txais. Raws li txoj cai ntawm cov tswv cuab, nws raug tso cai hloov cov khoom seem mus rau lwm tus neeg uas tom qab lawv koom nrog lawv pov tseg. Nrog cov khib nyiab, nws tau tso cai rau kev ua lag luam rau lawv txoj kev yuav khoom, muag, pauv, pub dawb, cais tawm.
Cov kev cai tsim raws cai
"Ntawm kev pov tseg khib nyiab" yog txoj cai tswjfwm kev tswj hwm pov tseg. Tshooj 19 ntawm daim ntawv no muab cov ntsiab lus ntawm kev tswj hwm cov khoom pov tseg, cov uas tau pom zoo kom them sai sai rau cov hauv qab no:
- raws li txoj cai, txhua tus neeg ua lag luam thiab cov chaw muaj cai. cov neeg ua hauj lwm nrog cov khib nyiab muaj lub luag haujlwm ceev cov ntaub ntawv;
- cov sijhawm hais txog kev xa cov ntawv qhia ntawm khaws cov ntaub ntawv khaws khib nyiab mus rau cov tub ceev xwm tsim nyog tswj hwm;
- tsim kev nyab xeeb ntawm kev ua haujlwm rau cov neeg ua haujlwm nrog cov khoom siv ntawm 1-4 cov chav kawm phom sij;
- kev tiv thaiv khib nyiab pov tseg ntawm tus tswv.
Cov txheej txheem sau nyiaj pov tseg los ntawm kev faib
Raws li cov cai ntawm cov ntawv pov tseg pov tseg, nws yog qhov tsim nyog los faib lub luag haujlwm. Yog li, ntau lub tuam tsev ntawm lub chaw haujlwm yuav tsum ua lub luag haujlwm ntawm kev teev cia:
- se;
- xov xwm ntsuas;
- kev sau nyiaj txiag.
Cov khib nyiab seem yuav tsum khaws cia los ntawm ib tus neeg lub luag haujlwm hauv qhov chaw muaj feem. Nws yog hauv nws txoj kev txawj khaws cia hauv "Phau ntawv teev". Nws nquag nkag rau cov ntaub ntawv ntawm txhua hom pov tseg uas nkag mus rau kev tsim khoom, txheej txheem thiab pov tseg. Txhua hom khib nyiab yuav tsum muaj daim ntawv hla tebchaws.
Kev qhauj hab sau se
Lub tuam txhab accounting cov ntaub ntawv khaws cia cov khoom lag luam thiab cov khoom lag luam tsim tawm. Lub Xeev Lub Tsev Haujlwm Nyiaj Txiag tau tsim cov qauv siv rau kev suav nyiaj. Cov ntaub ntawv teev nyiaj txiag yuav tsum sau cov ntawv txais nyiaj pov tseg, lawv hom, ntau, nqi thiab lwm yam ntaub ntawv. Cov nyiaj seem uas yuav rov qab siv dua yog kos raws li ib hom ntawv. Cov uas yuav tsis siv txhais tau hais tias yog tsis hloov.
Tag nrho cov ntaub ntawv ntawm cov nuj nqis thiab cov nyiaj txiag siv tau khaws cia hauv cov ntawv teev se. Cov ntaub ntawv suav nrog cov nqi ntawm cov khib nyiab, cov nyiaj uas siv rau lawv kev ua haujlwm thiab pov tseg. Cov ntaub ntawv tshaj tawm thiab cov ntawv teev nyiaj txiag, thiab tus lej se yuav tsum raug xa mus rau cov tub ceev xwm tshwj xeeb.
Kev sau rau cov khoom pov tseg tsis rov qab
Nws yog txwv tsis pub xa mus, pub khoom lossis muag cov khib nyiab uas tsis tau rov qab rau ib tus neeg. Ntawm tag nrho, lawv suav tias thev naus laus zis poob ntawm ntau lawm, txij li thaum lawv tau poob txhua yam khoom siv. Kev txheeb cais yuav tsum nruj tswj hwm lawv cov hloov tsheb. Lawv yuav tsum muaj kev cuam tshuam zoo thiab pov tseg. Cov peev nyiaj rau cov haujlwm no yuav tsum tau muab los ntawm tus tswv ntawm cov khib nyiab khib nyiab.
