CC^ CHB ik CHiNH &1AP WAN M CHfNH VISN IHONQ

( Sd 9(62)-2008 )

KHOA KE TOAN Hl/dNG Tdl KY NIEM 45 NAM HOC VIEN TAI CHINH

CC^ CHB ik CHiNH

CHi PHOI BAO CnO Tni CHINH HOP NHfll

&1AP WAN M CHfNH VISN IHONQ

Ths. Chuc Anh Tu Giang vien Khoa Ke toan

P

hai thira nhan rang viec td chiic he thdng bao cao tai ehinh hgp nhat (BCTC HN) ciia Tap doan Buu chinh vien thdng Viet Nam ndi rieng va cac tap doan kinh te hien nay ndi chung dang gap phai hai van de vudng mac chinh, dd la qua trinh td chiic he thdng BCTC HN theo md hinh hoan toan mdi d nudc ta (md hinh Tap doan) va phuong phap lap BCTC HN. Bai viit se di vao phan tich nhirng van de neu tren nham giup cho nhirng ddi tugng quan tam co each nhin nhan rd hon trong khi giai quyet cac van de nay.

Thir nhat, thdi han lap, nop va quy trinh td chiic he thong BCTC HN: md hinh td chiic he thong BCTC HN cua VNPT cd the minh hga nhusau:

Qua sy minh hga so do tren ta thiy ring, BCTC HN ciia VNPT se dugc hgp nhat BCTC ciia ba dgn vi tryc thuoc chii yeu do la don vi hach toan phu thuoc, don vi hanh chinh

phai nop BCTC quy cham nhat la 20 ngay, ke tir ngay ket thiic ky ke toan quy va vdi tap doan cham nhat la 45 ngay. D6i vdi BCTC nam thi cac don vi thanh vien hach toan dgc lap, don vi

sy nghiep va don vi hach toan ddc lap. Thdi han quy dinh cu the nop BCTC rieng d6i vdi cac don vi thanh vien hach toan ddc lap, don vi hach toan phu thude va don vi sy nghiep

L$p BCTC ri§ng (nam, quy) vS BCTC HN cua T$p doan (nSm, quy)

L$p BCTC neng (nam, quy) va BCTC HN (nam, quy - neu c6 cong tycon)

Cong ly IVI9 - Tap floan Biru chinh vien thong (VNPT)

Oan vi thupc hach loan phy thuoc

' '

Don vi trvfc thupc Mar chir ngh h h s y

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Don vi tryc thupc hach toan dpc Igp CO the cb cong ty con

hach toan phy thuge, don vi sy nghiep phai nop BCTC nam cham nhat la 30 ngay ke tir ngay ket thiic ky ke toan nam, vdi tap doan cham nhat la 90 ngay.

Trong trudng hgp don vi hach toan ddc lap cd cdng ty con thi BCTC HN ciia VNPT cung se dugc hgp nhat tat ca.

Don vi hach toan dgc lap dugc thyc hien che do ke toan va che do BCTC theo quy dinh tai Quylt dinh s6 15/2006- QD/BTC ngay 20/03/2006 quy dinh ve che do ke toan doanh nghiep, con don vi phu thuge.

T a p chf nghien cufu Tdi chfnh k e ' t o d n <^7

KHOA KE TOAN Hl/dNG Tdl KY NIEM 45 NAM HOC VIEN TAI CHINH

( So 9(62)-2008 ~) don vi hanh chinh sy nghiep

va tap doan dugc thyc hien theo quylt dinh s6 2608/QD- KTTKTC ngay 22/12/2006 cua Tdng giam ddc tap doan ve viec ban hanh quy dinh cy the ap dung che do ke toan doanh nghiep va cong van sd

16145/BTC-CDKT ngay 20/12/2006 cua Bg tai chinh ve viec chap thuan che do ke toan d6i vdi VNPT. Nhu vay, can Cli vao cac quy dinh nay, theo dung ky han cac don vi tryc thuoc se giri BCTC rieng cua minh ve Ban ke toan tai chinh th6ng ke ciia tap doan de bg phan nay ed trach nhiem lap BCTC HN, va do dd BCTC HN cua VNPT se bao gdm phan tdng hgp BCTC cua cac don vi hanh chinh sy nghiep va don vi tryc thuge hach toan phu thuge, dong thdi thyc hien phan hgp nhat d6i vdi cac don vj tryc thuge hach toan dge lap.

Thii' hai, Cac don vi tryc thuge hach toan dgc lap cd cdng ty con: cac don vi tryc thuge hach toan ddc lap do VNPT nam giii' 100% vdn dieu le CO cong ty con bao gom: Tong c6ng ty Buu chinh Viet Nam, Tdng cdng ty vien thdng I, Tdng cdng ty vien thdng II va Tdng edng ty vien th6ng III. Theo cua VAS 25 Bao cao tai chinh hgp nhit va cac khoan dau tu vao cdng ty con thi cdng ty me se khdng phai lap BCTC HN khi cdng ty me bi sd hiiu toan bd hoac gin nhu toan bg (> 90%) va cac c6 d6ng thieu sd trong c6ng ty me d6ng y ve viec

cdng ty me khong phai lap BCTC HN, ngugc lai neu tong cdng ty tryc thude VNPT ma CO c6ng ty con thi quy trinh td chirc he thdng BCTC HN cd the ndi la se tuong ddi phirc tap hai cap.

Thir ba, Dac diem rieng cua nganh buu chinh vien th6ng la hach toan toan nganh:

de hoan thanh mgt nghiep vu kinh doanh thi can phai cd sy tham gia ciia nhieu don vi, nhieu bd phan trong nganh, cdn doanh thu ve nghiep vu dd chi dugc thyc hien d mdt don vi nao do ciia nganh. Nhu vay ket qua kinh doanh buu chinh vien thdng chi cd the xac dinh dung dan tren pham vi toan nganh. Doanh thu va chi phi ciia hoat dgng kinh doanh Buu dien huyen se dugc tap hgp vao Buu dien tinh va Buu dien tinh se thanh quyet toan vdi Tap doan de xac dinh ket qua toan nganh. Dieu nay phan anh rang mdi quan he giiia cac don vi tryc thude trong ndi bd la tuong d6i chat che va phat sinh thudng xuyen, dan den khi lap BCTC HN viec loai trir sd du cac khoan phai thu, phai tra ndi bd se rit ldn (TK 136 - Phai thu ngi bd cd 06 TK d p 2, 28 TK d p 3 va 10 TK d p 4). Ben canh dd, san pham ciia buu chinh vien th6ng thudng khdng CO phan dd dang cho nen khi viec loai trir cac khoan lai Id chua thyc hien trong gia tri hang tdn kho cuoi ky thudng xay ra rit it.

Thu tu, Anh hudng ciia quy dinh mdi din viec t6 chirc he thing BCTC HN: Quylt

dinh s6 2608/QD-KTTKTC ngay 22/12/2006 ban hanh quy dinh cy the ap dung che do kl toan doanh nghiep cd doan "Npi dung, phuong phap tinh toan, hinh thirc trinh bay, thdi han lap, nop va cdng khai BCTC HN dugc thyc hien theo quy dinh tai thdng tu so 23/2005/TT-BTC ngay 30/03/2005 ciia Bg tai chinh ve viee hudng dan thyc hien sau chuan myc ke toan ban hanh theo quyet djnh s6 2 3 4 / 2 0 0 3 / Q D - B T C ngay 30/12/2003 cua Bg trudng Bo tai chinh (hudng dan chuan myc ke toan sd 21 -Trinh bay BCTC va chuan myc ke toan s6 25- BCTC HN va cac khoan dau tu vao cdng ty eon)". Nhung ngay 31/12/2007 Bd tai chinh da ban hanh thdng tu sd 161/2007- TT/BTC trong dd cd viec quy dinh rat cu the ddi vdi viec lap BCTC HN, cho nen thdi gian tdi bat huge VNPT phai ap dung theo nhiing quy dinh mdi nay.

Thir nam, Viec td chiic lai ca cau tap doan Buu chinh vien thdng:Quylt djnh sd 674/QD- TTg ngay 01/06/2007 cua Thu tudng chinh phu ve viec phe duyet de an thanh lap Tdng cong ty Buu chinh Viet Nam. Vdi quyet dinh nay se cd hieu luc tir ngay 01/01/2008 thi viec thanh lap Tdng cdng ty Buu chinh se tach biet vdi hoat ddng vien thdng, tir buu dien tinh hien nay se hinh thanh hai don vi: buu dien tinh/thanh pho tryc thuoc Tdng cdng ty Buu chinh Viet Nam va vien thdng tinh/thanh phd true thude cdng ty me - Tap doan Buu chinh vien thong Viet Nam.

<28> Tgp chf nghien cufu Tdi chfnh ke'todn

Sd 9(62)-2008 )

KHOA KE TOAN Hl/dNG Tdl KY NIEM 45 NAM HOC VIEN TAI CHINH

Thir sau, Trong qua trinh lap BCTC HN ciia VNPT khdng sir dung phuong phap vdn chii sd him ma chi sir dung phuang phap gia gdc:

theo quy dinh ciia VAS 07- Thdng tin tai chinh vl cac khoan vdn gdp lien doanh, VAS 08-Ke toan cac khoan dau tu vao cdng ty lien ket va VAS 15-BCTC HN va cac khoan dau tu vao cdng ty con thi d6i vdi cac khoan.diu tu tai chinh khi trinh bay tren BCTC rieng se dugc ghi nhan theo phuong phap gia gdc va tren BCTC HN se dugc ghi nhan theo phuong phap vdn chu sd hiiu.- Tuy nhien, tren BCTC HN cua VNPT Viet Nam thi cac khoan dau tu tai chinh nay (dau tu vao cdng ty lien ket, vdn gdp lien doanh, dau tu vao edng ty con) lai deu dugc ghi nhan theo phuang phap gia gdc. Dieu nay cd trai vdi quy dinh hien hanh hay khdng? Cd the ndi rang khdng chi ddi vdi VNPT ndi rieng ma cdn ddi vdi hau het cac tap doan kinh te mdi dugc chuyen ddi tir Tdng cdng ty 90,91 thi viec ghi nhan tren BCTC HN deu theo phuong phap gia gdc, dieu nay la do nhirng nguyen nhan khach quan bat kha khang, dd la: do cac tap doan nay van cdn cd sy dieu

tiet, quan ly ciia nha nudc (nha nudc van nam quyen chi ph6i), do chua CO thi trudng hoat dgng de xac dinh gia tri hgp ly tai thdi diem dau tu (la thi trudng ngudi mua ngudi ban cd the gap nhau bat cir luc nao, gia ca dugc xae dinh c6ng khai va hang hoa cd tinh chat tuong ddng), do nguyen tac ke toan ghi nhan theo quy dinh cua VAS van theo gia g6c. Viec ghi nhan cac khoan dau tu tai chinh theo gia g6c se anh hudng tdi viec xac dinh gia tri hgp ly, gia mua, cac khoan chenh lech, lgi the thuong mai, lgi ich ciia c6 d6ng thieu s6...1am cho viec phan anh tren BCTC HN ciia tap doan chua dugc trung thyc, hgp ly.

Thii' bay. Do dac diem ciia VNPT nen ton tai rat nhieu c6ng ty con do tap doan nam gitr 100% v6n dieu le va nhieu cdng ty lien ket ty nguyen:

Theo Quylt dinh sd 265/QD- TTg ngay 17/11 /2006 ciia Thii tudng chinh phii thi VNPT cd 05 cdng ty con do tap doan nam giir 100% vdn dieu le (Cdng ty vien th6ng I, C6ng ty vien thong 11, Cong ty vien thdng 111, Cdng ty dien toan va truyen s6 lieu-VDC, C6ng ty phan mem va truyen th6ng- VASC). D6i vdi nhirng c6ng ty con nay thi kh6ng cd phan lgi

ich ciia c6 d6ng thieu s6 va do dd thi cac chi tieu lien quan duge tinh toan va trinh bay tren BCTC HN ciing se khdng c6.

Ben canh dd, theo dieu 53 ciia quyet dinh tren quy dinh ve m6i quan he giira VNPT vdi cac cdng ty ty nguyen tham gia lien ket "Tat ca cac loai hinh c6ng ty thuoc mgi thanh phan kinh te trong va ngoai nudc cd the tham gia ty nguyen lien ket vdi VNPT theo quy dinh ciia phap luat (sau day ggi la cdng ty ty nguyen lien ket), c6ng ty ty nguyen lien ket kh6ng cd c6 phan, v6n gdp cua VNPT. VNPT quan he vdi cdng ty ty nguyen lien ket thdng qua cac thoa thuan ve: dinh hudng va l^ra chgn cdng nghe; nghien cim va phat trien dich vu mdi ve vien thdng- cdng nghe thdng tin; lien ket ve nghien cim khoa hgc cdng nghe va phat trien ngudn nhan lyc; sir dyng thuong hieu chung ciia VNPT trong kinh doanh va cac hoat dgng khac". Vdi loai hinh cdng ty lien ket ty nguyen nay, TD BCVT se khdng cd phan vdn gdp do dd mgi chi tieu dugc tinh toan va trinh bay tren BCTC deu theo sy thoa thuan giiia VNPT va cdng ty lien ket ty nguyen ma khdng theo quy dinh hien hanh./.

Ke hoach hoa gia dinh

Chu Hoang hang hai xung phong lam tuyen truyen vien tinh nguyen cho chuang trinh Ke Hoach Hoa Dan So ngay tai que nha Thai Binh.

Chu khe ne vac mot tam bang den ra dau thon, hi hue viet bing phan trIng, chu to bang con ga mai, nhu sau :

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Tap chf nghien cufu Tdi chfnh ke'todn 29^