Nghien cim trao ddi
Quan di4m v ^ khung khai niem
bao cao tai chinh hdp nhdt cho Chinh phu
cSv PGS.TS Mai Th! Hoang Miiyi*
Nguyin Thi Hoang V4n** - Le Doan Minh Dire**
Nhdn: 20/10/2019 Bien tap: 01/11/2019 Duy^t ddng: 10/11/2019
Hi$n nay, cac quoc gia dang cai c^ch l<4 toan khu i/uc cong de tiien dai hda qudn tri t<hu vuv: cong theo hwong hdi nhap qu6c te. Hdu h4t cac qudc gia.
trong 66 cd Vi§t Nam dinh hutrng xay diing cac chuan mux: ke toan cong dt/a tren ca so Chuin mi/c ki to^n cong qudc te du^c ban hanh bdi Uy ban Chuan mm; ke toan cong quae te (IPSASB). IPSASB da no liic giai quyet vin dS hoa ho/p bdo cao tai chinh (BCTC) khu vi^c cong toan cau bing vi$c so^n thdo Khung khdi mem v4 BCTC chung cua cac don vi cong phu hap trong si/ da dang cua ca chi d$c thu rieng moi qudc gia. Khung khai niem hutmg din vi cac muc tieu va doi tuung sddung BCTC chung, dac tinh thdng tin tai chinh khu vu-c cdng, yiu td cua BCTC va vi^c trinh bay thdng tin tr4n BCTC chung. Thi/c tien Vi$t Nam van chwa c6 nhu'ng quy dinh chung thong nhat mang tinh chuan tic. ddng bp va hda hop v&i thong le quoc te. Nhom tdc gia ham y ring, Viet Nam can nghien cuv Khung khai ni^m cOa IPSASB d4 xdy dung BCTC hap nhat cho Chinh phu phu hap vdi boi cinh d$c thu Vi$t Nam va hai hoa vai thong le qudc ti.
TCF khda: Khung khdi niem, BCTC, chinh phu, chuin mt/c k4 todn cdng.
Conceptual Framework. General Purpose Financial Reporting. Public Sector Entity
Abstract
Currently countries are reforming public sector accounting to modernize governance of public sector in trend of international integration. Most of them, including Vietnam, are oriented to build public accounting standards based on the International Public Accounting Standards issued by the Inter- national Public Sector Accounting Board (IPSASB). IPSASB has endeav- ored to solve the issue of global public sector financial report by drafting the Conceptual Framework for Public Sector Financial Statement in line with the diversity and specific mechanisms of every country. The conceptual frame- work guides on: Objectives and users the general financial statements, char- actenstics of public financial information, elements of financial statement and the presentation on general financial statement. From the fact that Vietnam still have not got general regulations that are standard, synchronized and harmony with international best pratices, we implied that Vietnam needs to insight study IPSASB's Conceptual Framework to develop the General Pur- pose Financial Repoding accordance with Vietnam's specific context and harmony with international practice.
Keywords: Conceptual Framework, Financial Reporting, Financial State- ment, Government, International Public Sector Accounting Standards, Gen- eral Purpose Financial Reporting, Public Sector Entity.
Gi
an day, hau het cac . qudc gia da xem cai each ke toan khu vuc^ cdng la Id trinh quan trgng trong su hien dai hda quan tri cdng, trong khi nhieu trudng hgp khac van dang trong qua trinh phat trien (Benito, B. va cac cdng su, 2007). Nhieu y tudng va tranh luan ve sy thay ddi k l todn cdng da dugc diic ket qua nhieu cdng trinh nghien ciiu trudc (Heald, D., 2003;
Benito, B. va cac cdng sy, 2007;
Pina, V. vd cac cgng sy, 2009;
Calmel, M.P., 2014; Newberry, S., 2015; Rossi, F. M. va cdc cgng su, 2016).
Tren ca sd kinh nghiem qudc te trong ITnh vuc cdng, Lien dodn K I toan Qudc te (IFAC) da chii trgng vao cac tieu chuan chat lugng va lgi ich phuc vu khu vuc cdng nham tang sy hai hda nghe ke toan cdng tren toan thi gidi (IFAC, 2011).
Chuan myc ke toan cdng qudc te (IPSAS) dugc xem la vdn de chinh trong qua trinh toan cau hda ke todn khu vuc cdng. IPSAS duoc ban hdnh bdi Uy ban Chuan muc ke toan cdng qudc te ve linh vuc cdng (IPSASB), tiln than la Uy ban Khu vuc cdng (Public Sector Commit- tee), tryc thudc IFAC. Khi chuan muc ke toan khu vuc cdng toan cau
* Bai hoc Kinh t^ Thdnh Ph6H6 Chi Minh,
** Bai hoc Thd BSu Mot
^qp chi Wetodn &Wigm todn so thdng 11/2019
Nghien cuti trao doi boat dgng vi lgi ich cdng, nd luc cua IPSASB se tap trung phan Idn vdo viec gidi quyet vdn de hda hgp (BCTC) khu vyc cdng toan cau (IPSASB, 2019). Nhiiu IPSAS da ban hanh dua tren chuan myc BCTC quoc tl (IFRS) do lASB ban hanh.
Tuy nhien, nam 2006, chiln luge cua IPSASB da thay doi. Vao thdi diem nay, IPSASB da soan thao Khung khai niem ve BCTC chung ciia cac don vi thudc khu vyc cdng (Conceptual Framework for General Purpose Financial Re- porting by Public Sector Entities, gpi tit: Khung khai niem IPSASB).
IPSASB xem xet cac ca hdi de gidm sy khac biet khdn^ can thiet trong tat ca cac dy an de phat trien cac tieu chuan va hudng dan ve ke toan khu vyc cdng (IPSASB, 2019). Khung kJudi niem IPSASB duy tri sy lien kit vdi lASB nhung cin nhan manh, myc dich ciia dy an khdng phai la sy hdi tu hay giai thich cho Khung khai niem lASB d khu vuc cdng. Du an nay cua IP- SASB lam rd cac khai niem van dyng trong IPSAS ban hanh, ddng thdi la hudng ddn tac nghiep quan hrpng cho ngudi hanh nghe su dung trong viec lap va cdng bd cac BCTC chung cua cac dem vi cdng.
IPSASB da phat briln Khung khdi niem theo cdch rieng cua Uy ban, lam CO sd chinh cho cdc hoat ddng thiit lap chuin myc kl toan khu vuc cdng trong tuang lai (IPSASB, 2019).
Hien nay, nhu cdu thiet yeu cua kl todn khu vyc cdng dat ra muc deu Bp Tai chinh can ban hdnh cdc quy dinh mang tinh chudn tdc, nhat qudn tir trung uong cho den dia phuang. Bai hpc kinh nghiem tir nhiiu qudc gia cho thay, viec van dung IPSAS soan thao chudn myc ke toan cdng d nhigu qudc gia dugc the hien d nhieu md hinh va binh thiic khac nhau. Nghien ciiu xdy dyng chuin myc kl todn cdng Viet Nam dang dugc tien hanh trong
thdch thitc hdi nhap qudc te vdi nhieu hiep dinh da phucmg, song phuang (Bd Tai chinh, 2019).
Nhieu nghien ciiu dugc cdng bd tren cdc tap chi trong nude cua cac tac gia dau nganh trong linh vyc ke toan cdng da cho thay tdm quan trgng trong viec xdy dyng chudn myc ke toan cdng Viet Nam la cdng cu trong kiem soat tdi chinh Chinh phu. Tuy nhien, cac van de nghien cuu thudng chi hudng vao IPSAS khi van dung vao Viet Nam hay cdc khia canh ciia ke toan hanh chinh sy nghiep hien hanh. Truy ngudn ly ludn, qua trinh soan thdo cac IPSAS lai dua tren nIn tang Khung khai niem IPSASB, trudc khi ban hanh tren todn the gidi. Tai Viet Nam, nhiing nghien ciiu ve van de Khung khai niem chua dugc phd blin vd hoan thien. Xuat phat tu khoang trdng nghien ciiu ndi trSn, nhdm tac gia lya chgn nghien ciru
"Quan dilm vl khung khai niem BCTC hgp nhit cho chinh phii Viet Nam".
Phirong phap nghien ciiu Bang viec sir dung phuang phap nghien ciiu tai lieu, nhdm tac gid da tim thay khe hdng nghien ciiu dua tren nhieu cdng trinh cdng bd tren cdc tap chi cd chi sd anh hudng khoa hpc dang ke, cd dp tin cay cao (Heald, D., 2003; Benito, B. vd cdc cdng su, 2007; Pina, V. va cac cdng sy, 2009; Calmel, M.P., 2014;
Newberry, S., 2015; Rossi, F. M. ya cdc cgng su, 2016), ciing cac an pham chuyen ngdnh trong khu vyc ke toan cdng (IFAC, 2011; Euro- stat, 2013; IPSASB, 2013; IP- SASB, 2019).
Nghien ciiu bdt diu thdng qua viec phan tich Khung khai niem IPSAB trong timg giai doan hinh thanh, nhdm cung cap mdt sd thdng tin sau ve vdn de nghien cim.
Nhdm tac gid chpn thdi diem thang 1/2013 (Ket thiic giai doan 1 ban hdnh Khung khai niem IPSAB) vd chia thanh 2 giai doan nghien ciiu khung nay:
Q1 Cac thudt ngii ttong Khung khai niem IPSASB cd dugc v|n dung trong IPSAS trudc thdi diem ban hanh khdng?
Q2 Cac thudt ngii hrong Khung khai niem IPSASB dugc vfn dung trong IPSAS sau thdi diem ban hanh nhu the nao?
Budc thu thap dii lieu tra IdJ cau bdi Ql dugc thyc hienbang each khao luge tan suat xuat hien cac thuat ngu dac tinh thdng tin ciia Khung khai niem IPSAB trong cdc IPSAS trudc thdi diem ban hanh khung nay ciia IPSAB. Tiep den, de tra Idi cau hdi Q2, nghien ciiu tien hanh khao luge ve hinh thiic va ban chat cua cac khai niem "Reporting entity", "Measurement" khi duoc van dung trong IPSAS cap nhat den nam 2015. Sau do, bdng viec kit hgp phuang phdp tiep can diln giai, nghien ciiu da tra Idi hai cau hdi thu thap dii lieu tren ve luan giai cho y nghTa cua Khung khai niem IPSASB.
Bdi cdnh Viet Nam chua soan thao Khung khdi niem BCTC Chinh phu, vi vay, nhdm tac gia xem xet cac ly thuyet de danh gia khd nang cd the ban hanh. Tuy nhien, nhiing nghien ciiu ve vdn de nay tren thi gidi thudng ban luan ve Khung khai niem IPSASB hoEic hudng tiep can Khung khai niem ndy d nhieu qudc gia nghien ciiu va nhiing nghien ciiu trong nude thi van de nay lai khdng dugc chu trpng. Vi vay, dya tren gdc nhin nghien ciiu dinh tinh cua Creswell, J. W (2014), phuang phap GT(Grounded theory) dugc xem xet ham y cho Bd Tai chinh sii dung trong nghien ciiu nay de gidi quyet cac vdn dl dat ra: (1) nghien ciru ve Khung khai niem tai Viet Nam dya tren Khung khai niem IP- SASB, (2) cung cap quan diem ye Khung khai niem BCTC hgp nhat cho Chinh phu; va (3) diic ket thanh qua thdnh mdt khung \<f thuyit rieng cho bdi canh Viet Nam.
%(j chi Wetodn &WiSm todn sd thdng 11/2019
Nghien ciili irao fl6l
Khung khai niem IPSASB Ngay nay, tren nhieu qudc gia, cac phong trdo cai each khu vyc cong dang dien ra theo nhiiu phong each quan tri cdng khdng gidng nhau vd ke toan cdng theo ca sd ddn tich dugc xem la cdng cu quan trpng dugc tiep can theo nhiiu cdch khac nhau (Heald, D., 2003; Ben- ito, B. va cac cdng sy, 2007; Pina, V. va cac cgng su, 2009). Khung khai niem IPSASB dinh hudng nam bat sy da dang trong co chi dac thii rieng cua mdi qudc gia nay (IPSASB, 2013). Tinh hudng nghien ciiu ciia nhdm tac gia ve tan suat cac thuat ngii Khung khai niem IPSASB xuat hien trong IPSAS trudc khi ket thiic giai doan 1 (thang 1/2013). Kit qua cho thdy, mdt sd khai niem ve ddc tinh thdng tin trong Khung khai niem (IP- SASB, 2013) cd xudt hien trong danh muc 31 IPSAS (cap nhdt den ndy 15/01/2011) tr6n co sd ke toan ddn tich, lan lugt: cd the so sdnh dugc (18 lan), tinh thich hgp (15 lin), kip thdi (6 Idn), trinh bdy trung thyc (5 lan), de hieu (5 lan).
Hay ndi each khac, sy hinh thanh khimg khdi niem mang tinh phii hgp tat yeu, la nen tang cho IPSAS.
Day la mdt tai lieu tham khao mang tinh hai hda cho ke toan khu vuc cong khdng the chdi cai dugc (Eu- rostat, 2013).
Thang 7/2006, Khung khai niem IPSASB dugc soan thdo bdi hgi ddng cac chuyen gia trong ITnh vyc cdng vdi vai trd la cd van. Ban cd van la su ket ndi cua IPSASB va cdc qudc gia gdm Argentina, Canada, Ha Lan, Hoa Ky, Israel, Malaysia, Nam Phi, New Zeeleand, Phdp, Tay Ban Nha, Thuy ST, Uc, Vuang qudc Anh, Y so- do 1:
va cac td chiic khdc nhu Eurostat, lASB, Federation des Experts Europeens Comptables va Task Force on the Harmonization of the Public Sector Account- ing. Tien do ban dau cua du
an den thang 3/2007 da tdng hgp y kien ciia ban cd van thdnh ban thao Tdi lieu tham van (Consultation Paper). Tiep theo, ghi dau tir thang 9/2008 din hit thang 3/2009, IP- SASB Idy y kien phan hdi chinh thiic tir cdng chiing. Sau do, tir thang 5/2009 din thang 4/2010, IP- SASB thuc hi?n bao cao phan tich phdn hdi. Din thang 1/2013, giai doan 1 cua qua trinh soan thao Khung khai niem IPSASB kit thiic (Xemsadd 1).
Vao ngdy 31/10/2014, kit thiic giai doan 1, IPSASB da ban hanh Tuyen bd sau ciing cho Khung khai niem. Tuyen bd nay kem theo ndi dung 4 chuang hoan thien, gdm:(l) Vai trd va tham quyen ciia Khung khai niem; (2) Muc tieu va ddi tugng sir dung BCTC chung; (3) Cdc dac tinh thdng tin tai chinh cdng; (4) Don vi thudc khu vyc cdng.Ba giai dogn kl tilp cimg cdc npi dung soan thao trgng tdm, gdm:
Giai doan 2: Dinh nghia vd ghi nhan cdc ylu td cua BCTC; Giai doan 3: Viec do ludng cdc ylu td dugc ghi nhan trong BCTC; va Giai doan 4: Vi?c trinh bay thdng tin trong BCTC chung.
Cdc thuat ngu trong Khung khdi niem IPSASB da van dung vdo IPSAS theo hudng tiep can ban chat ben trong. Ddn chiing thuat ngir "Reporting entity" da dugc dinh nghTa theo nhieu each khac nhau trong cac IPSAS 36, IPSAS 37, IPSAS 38 (cdp nhat din nam 2015). Tuy nhien, khdng phdi Iiic nao cac IPSAS cung thda man cac dinh hudng trong Khung khai niem IPSASB (Calmel,^ 2014). IFAC (2019) thira nhan cdn cd su lien he
chat che ban cac thudc tinh trong Khung khai nigm vdi cac IPSAS, dac biet Id cac yeu cau ve "khuon khd". '
Quan diem vl khung kh^i ni|m BCTC hffp nhit cho Chinh phu Vi|t Nam
Hien nay, trong ITnh vuc ke todn cdng tai Viet Nam chi mdi xay dyng va ban hanh cdc che dp ke toan hudng ddn cdng tac ke toan tai cac dan vi ke toan cy the thupc ITnh vyc ke toan Nha nude. Thyc tiln cho thay, chua cd nhirng quy dinh chung rtidng nhat mang tinh chuan tic, ddng bd va hda hgp vdi thdng le qudc tl (Bd Tai chinh, 2019).
Dinh hudng chien luge ke toan - kiem toan den nam 2020, tam nhin 2030 cila Thu tudng Chinh phii ban hanh ngay 18/3/2013 kem Quylt dinh sd 480/QD - TTg da xac dinh mdt trong nhiing nhiem vu trpng tam la "Tang cudng hdi nhdp qudc te, tao dyng mdi lien he chat che, thua nhdn lan nhau giira Viet Nam vd cdc qudc gia trong khu vyc, trSn the gidi va cac td chiic qudc td;
tham gia vdi tu each la thanh vien chinh thiic ciia cac td chiic nghe nghiep qudc te; tham gia chu dpng vao qua trinh xay dung cac chuan myc BCTC qudc te, chudn muc ke todn cdng qudc te, chudn myc kiem toan qudc te thdng qua cac dien dan trong khu vyc vd tren the gidi". Bdi canh trong nude va sy can thiet cua viec cdng bd chuan muc ke toan khu vyc cdng dugc phac hoa rd net trong "De an cdng bd he thdng chuan myc ke toan cdng cua Viet Nam" (Bd Tai chinh, 2019).
Tren gdc nhin, diem ludn an pham nhdm ddnh gia y nghTa chinh Qua trinh hinh thanh Khung khai nidm IPSASB giai doan 1
05/2009
- • <
" M a " lay y kien phan hoi c i congchung
Phan lich y kien p h ^ hoi
(Nguon • Nhdm tdc gid tong hap)
'%p cM Wetodn r&Wiem todn so thdng 11/2019
Nghien cihi trao ddi
va khdng nhat thiet phai trinh bay Ijii toan bd ngi dung ciia tai lieu dang dugc binh ludn (Allyson R.
Abbott, 2015), cd the danh gia rdng Dl an ciia Bd Tdi chinh (2019) la budc tien dang ke trong nhdn thiic quan tri cdng tai Viet Nam. Gid tri cua de an nay cd tac ddng Idn den nen kinh te, co quan quan ly nha nude va khdng chi cd y nghTa mang tam vT md ma cdn ddi vdi ngudi sir dung BCTC khu vuc cdng. Theo do, viec xdy dung va cdng bd cac chuan myc ke toan cdng Idnhu cdu mang tinh tat ylu khach quan, ddi hdi phai dat dugc bdn muc tieu cu the: (1) pbii hgp vdi thdng le qudc tl, (2) phu hgp vdi dac thu ciia Viet Nam, (3) phai xii ly dugc thyc te phat sinh cua Viet Nam, va (4) phai tao dieu kien thuan lgi don gidn, ap dung cdng nghe thdng tin khi ap dyng (Bd Tdi chinh, 2019).
"Viec nghien ciiu, ban hanh va cdng bd he thdng chudn myc ke toan cdng dp dyng tai Viet Nam phdi ddm bdo phu hgp vdi he thdng chuan myc ke toan cdng qudc te do IPSASB cdng bd" (Bd Tai chinh, 2019). Tuy nhien, de an ndy chua de cap den viec xem xet nghien ciiu Khung khai niem - day dugc cho la nen tang tir trong viec xay dyng cdc IPSAS cua IPSASB.
Khi hoan thien Khung khai niem IPSASB vao thang 9/2014, IPSASB da lien ket nhieu ndi dung cd lien quan cita Khung Khai niem lASB tai thdi diem dd. Do do, cac sira ddi gan ddy ddi vdi Khung khai niem lASB da dat ra cau hdi ve viec lieu cac khia canh lien quan ciia Khung khai niem rieng IP- SASB cd nen dugc sua ddi hay khdng? Tir nam 2019 - 2023 danh dau chien luge va ke hoach hoat ddng sdp tdi, IPSASB nhdn thii'c dugc rang, cac van de mdi hen quan den BCTC chung d khu vyc cdng cd the xuat hien. Trong dd, cd mdt ndi dung dugc quan tdm uu tien la Danh gia pham vi ban che Ciia khung khai niem. Tir day, IP-
SASB cdn phai xem xet lai ke hoach boat dgng mi tien. Tren co sd nay, IPSASB ciing se danh gia sy cin thiit phai thay ddi mdt sd ndi dung ciia dy an. Do do, IPSASB cd kl hoach td chiic mgt cudc tham van cdng ddng trong pham vi gidi ban trong nam 2021 vdi muc tieu thu thap cac thdng tin dau vao cho viec hoan thien Khung khai niem IPSASB(IPSASB,2019).
Luan gidi tren cho thay, dinh hudng Viet Nam xay dyng ban hdnh chuan muc ke toan cdng dua tren cac IPSAS, nhung truy ngudn cdc IPSAS nay lai dya tren cac thuat ngu tir Khung khdi niem IP- SASB. Trpng diem trong giai doan sip tdi, IPSASB kl hoach dilu chinh cac han che tu Khung khai niem ma dugc chinh IPSASB xem xet thira nhan (IPSASB, 2019). Do vSy, ke hoach va Id trinh cu th8 (dy kien) ciia Bd Tai chinh (2019) cdn tham chieu trong tien dp Danh gia pham vi han che ciia Khung IP- SASB nham xem xet tinh anh hudng cua viec dieu chinh nay vdi cac IPSAS da ban hanh.
Ban ve vdn de ndy, phai thua nhdn rang Khung khai niem IP- SASB khdng dugc tiep can nhu mpt cdng trinh nghien ciiu khoa hpc, nen ciing vi vay, gia tri cua khun^ nay khdng the hi bdc bd bdi cac bang chiing thyc nghiem khoa hpc. Nhung cd co sd de cho rang, cac khai niem trong khung nay la cac thuat ngii chuyen nganh cd dp tin cay khi dugc diic ket td ban cd van cd chuyen mdn cao trong quy trinh dy an IPSASB tim co. Hien tai, Khung khai niem IPSASBla ly thuyet da cd ve cdc thuat ngir lien quan BCTC chung qudc te nhung chua giai thich rieng cho mdi qudc gia, ngay cd Viet Nam vabi do, cdn thiet phai nghien ciru ve Khung khai niem BCTC hop nhit cho Chinh phii Viet Nam.
Gia tri ciia Khung khai niem Viet Nam cdn dugc minh chiing thdng qua viec so sanh vdi Khung
khai niem IPSASB. Thiet k6 nghien ciiu trong trudng hgp nay dugc khuyen nghi can liah boat va mem deo nhung khdng cd nghTa Id khdng he thdng. Qua trinh nghifin ciiu Khung khai niem tai Viet Nam ludn ludn cd su tuang tac giiia Bp Tai chinh, dir lieu va ly thuyit.
Viec soan thao Khung khai niem BCTC hgp nhit cho Chinli phu Viet Nam dugc dinh hudng thyc hien nhu mgt cdng trinh nghien ciiu khoa hgc. Phuang phap GT dugc dk xuat nhu mdt phuong phap nghien ciiu dinh tinh phd bi6n ngdy nay. GT la phuong phap xay dyng ly thuyet khoa hpc dua vao qua trinh thu thap, so sanh dii li|u mdt each cd he thdng (Creswell, J, W., 2014). D I sii dyng GT hi^u qud, mdt sd de xuat luu y: (1) Lien he cac khai niem trong viec xay dung chudn myc kl toan cdng; ^2) Viec phdn tich cac khai ni|m can phai thdng qua qua trinh so sanh lien tuc va chat che; (3) Viec v(in dyng khai niem IPSASB can dupe xem xet, kiem tra can than theo giai doan hinh thanh Khung; (4) Thanh lap ban soan thdo hgi tu nhieu nha nghien ciru GT trong ITnh vuc ke toan cdng; vd (5) Can phan ticb nhirng ngii canh rgng ban. Dieu nay ciing cd nghia la, nSu co su khac biet khai niem trong bdi canh Viet Nam thi can xem nd la mpt hudng mdi hay chi la vai trudng hgp cd biet, ngoai le.
Mdu ly thuyet thudc tit ca cac dan vi trong ITnh vyc cdng (ngoai trir doanh nghiep nha nude cd hoat ddng san xuat kinh doanh va cac dem Vl sy nghiep cdng lap ty chu thudng xuyen va dau tu, dugc phep ap dung che do ke toan doanh nghiep). Cac phan tii lua chon trong khu vuc cdng phai thda man mdt sd dac diem dam ddng nghien ciiu sir dung Khung khai ni?m.
Nham tao ra gia tri khoa hpc cho Khung khai nigm dang nghien ciiu cho Viet Nam, trong qua trinh phdng vin, ban sojin thao cin bat
B H ^ chi We todn SWi&n todn sdthmtg 11/2019
NBhien cihi trao ddi
dau tir nhiing cau hdi tdng quat din dan di den hep va sau; ddng thdi, cdc cau hdi ndy khdng cd cau tnic chat che.
Cdn luu y rang, each tilp can phdng van khdng phai mang tinh bat bugc, khdng ban hdnh nhu quy djnh ciia mdt van ban phap luat ma can nhu cau hdi md va mang tinh thao luan. Ky thuat phdng van tay ddi thudng dugc sir dung trong ITnh vyc cdng nay do ddi tugng nghien ciiu cd vi tri xa bdi, nghe nghiep vd tinh chuyen mdn dac thu. Va trong nghien ciiu dinh tinh dien binh, dieu can cho mdt nghien ciiu chat lugng la nha nghien ciiu phdi ddng thdi true tiep thu thap va phan tich dii lieu. Chi khi ban soan thao Khung khai niem ddng thdi la ban thu thap dii lieu thi trong qua trinh md td cac hien tugng mdi cd the nhdn ra dupe cac khai niem ham chira trong dir lieu. Tir dd, tien hanh phan loai hien tugng va ket ndi cac khai niem lai vdi nhau (Creswell, J.
W., 2014).
K i t lusln
Bai hpc kinh nghiem tir viec ban hanh Khung khai niem ciia IP- SASB nhu mgt ggi y dinh hudng quan diem v l Khung khai niem BCTC hgp nhit cho Chinh phii Viet Nam. Xem xet sir dung cdc thuat ngii trong ke toan khu vuc cdng do IPSASB ban hanh la sy bai hda vdi thdng le qudc te, dinh hudng nay phii hgp vdi "Chien luge ke toan - kiem toan den nam 2020, t i m nhin 2030" ciing nhu muc tieu cua De an cua Bd Tai chinh (2019). Hudng tiep can mang tinh dich thuat vd dieu chinh cac thuat ngii cho phu hgp vdi bdi cdnh Viet Nam. Cdc sua ddi nay khdng cd nghTa la dieu chinh tuyet ddi cac khai niem lien quan BCTC chung tren ca sd ke todn ddn tich trong Khung IPSASB. Ben canh do, qua trinh soan thao Khung khai niem tai Viet Nam nen dugc tiep can nhu mdt cdng trinh nghien ciru khoa
hgc vd budc di ban dau dugc khuyin nghi thiit k l nghien ciiu dinh tinh. Khung thdi gian ban banh Khung khai niem nen dugc xem xet thyc hien trudc khi soan thao va ban hdnh chuan muc ke todn cdng Viet Nam.
Tuy nhien, khi soan thao Khung khdi niem BCTC hgp nhdt cho Chinh phu Viet Nam, ciing can xem xet den nhiing khd khan vd thach thiic nhu trong "De an cdng bd he thdng chuan myc ke toan cdng cua Viet Nam": (1) su khac biet vdi ca che chinh sdch tdi chinh; (2) chat lupng ddi ngii nhan lyc ke todn cdng cdn chua dap ling dugc nhu cau; (3) rao can ngdn ngir; va (4) yeu td van hda, tu duy (Bd Tai chinh, 2019).
Gidi han nghien cmi va hu'dng nghien cmi tiep theo
Nghien ciru nay chua tien hanh kham phd khai niem UBn quan BCTC chinh phu Viet Nam qua dinh hudng phuang phap GT.
Nghien cim sap tdi, bai viet tiep tuc chpn mau ly thuyet vd tien hdnh nghien ciiu dinh tinh nham luan giai cho tinh kha thi trong nghien ciiu ban hanh Khung khai niem BCTC hgp nhdt cho Chinh phu Vidt Nam.D
Tdi lieu tham fchdo
Bo Tdi chinii, 2013. Quyet djnh so 2261/QD-BTC vS viec phe duyet ki hoach tnen khai "Cfiien lucre ke loan - laim todn den nam 2020. tdm nhin din ndm 2030" ciia Bo Tdi chinh ban hdnh ngdy 10/9/2013-
BQ Tdi chinh, 2014. Quyit dmh vi viec phe duyet de an "Tong ke todn nhd nu&c" cua Bo Tdi chinh ban hdnh ngdy 30/5/2014.
Bg Tdi chinh. 2019. DS an cong bd he thong chuan muc ke todn cong cua Viet Nam Du thdo 3 - Cifc Qudn ly gidm sdt Ke todn.
kiim todn. thang 06/2019.
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0 chi Wetodn SWism todn sd thdng 11/2019
