Nghien cihi trao ddi
trudng. Ong cung cho ring, tic dgng cua mdi trudng la da dang den ning lue phan iing va ket qui kinh doanh. Die biet, su kho khan cua moi trudng lam suy ylu anh hudng ciia moi quan he giiia nang lire CNTT den su nhanh nhen cua DN trong quy trinh kinh doanh, trong khi su phiic tap ve mdi trudng thi lai c6 tac dgng thiic day gia ting moi quan he nay.
Tu cac nghien ciiu niy, phan nao giiip cbiing ta nbin ro ban su tic dgng eiia CNTT - m i dai dien la ERP - doi vdi boat dgng ke toin va KTQT, su tic ddng ciia CNTT v i nang luc phin iing ciia DN vi ket qui boat dgng cita DN. Hoat dgng ke toin va KTQT cd inh budng den nang luc phin img va nang luc phin iing cua DN se giiip DN dat bieu qui cao.Q
Tdi lieu tham khdo Abbasi, S, Zamani, M, Valmohi madi. C. (2014) The effects of ERP systems implementation on management account- ing in Iranian organizations. Education Business and Society Contemporary, Mid- dle Eastern Issues, 7 (4).
Abuntb. F. (2015) Impact of ERP sys- tems usage on organizational agility An empirical investigation in the banking sec- tor Information Technology & People 28(3). 570-588
Adler, Ralph W, Everett. Andre M.
Waldron. Marilyn (2000) Advanced Man- agement Accounting Techniques in Manu- facturing- Ulilizalion, Benefits, and Barriers to Implementation Accounting Forum. Vol 24. No 2. 40-46
Akdemir, Y.D.B. Erdem. O., andPolai.
S. (2010) Charactieristics of high perform- ance organisations. The Journal of Faculty of Economics and Administrative Sciences, vol 15,nol.p.I55-174.
Atlayah. O F. andSweili. L M. (2014) Impact of ERP System Using on the Ac- counting Information Relevance. Evidence from Saudi Arabia. Journal on Business Review (GBR) Vol 3 No 2.
Barney, J, Wright. M., & Ketchen Jr.
D. J. (2001) The resource-based view of the firm. Ten years after 1991 Joumal of management, 27(6), 625-64!
Cong bd thdng tin bao cao bp phan
tai PVN:
Thvc trang va giai phap
^ ^ n u . D6 Th! L a i Huong-
Niidn: 15/12/2019 Bien tdp: 02/01/2020 Duyet ddng: 12/01/2020
Bai viet khao sat va phan tich thiic trang cong bd thong tin bao cao t)6 phan tren b^o cao tai chinh hap nhat tai cac doanh nghi$p thu^c Tap doan Dau khi Quoc gia Vi$t Nam. Qua do, de xuiit nhuvg giai phap di hoan thien viec cong bo thong tin bao cao bo phan tai cac doanh nghiep thuoc Tap doan.
Tir khoa: Tap doan Dau khi Qudc gia Viet Nam, Chuin mi/c Ke toan Viet Nam so 28 (VAS 28), thong tin bao cao b^ phin.
Abstract
The paper show the level of segment disclosure in consolidated financial statements of Vietnam Oil and Gas Group. Suggestions of improving the level of segment reporting in Vietnam Oil and Gas Group.
Key words: Vietnam Oil and Gas Group, VAS 28, segment reporting.
1. Dat vin de
Tip doin Dau khi Quoc gia Viet Nam (PVN) hien li tip doin duy nhit dugc quyen thim dd, khai thic diu khi tai Viet Nam, mgt ttong nhiing tru cot kinb te ctia dat nudc, dong gdp ty ttgng kha Idn vao GDP ciia ci nudc. Tai cac dan vi cua PVN, ty le von nhi nudc con khi cao. Tuy nbien, trong tien trinh sap xep, doi mdi doi vdi cic tip doin kinh te nhi nudc, chii truang thoii von tai cac don vi thugc Tap doin da v i dang dugc trien khai mdt cieh manh me.
Thuc te eho thiy, viec thuc bien thoii von lai mdt so tap doin kinh te nbi nudc se thinh cong neu biet
ttin ttgng nha dau tu, tten nguyen tac cong khai, minh bach; ttong do, minh bach ve thong tin tai ehinh la mgt ttong nhung yeu to quan ttgng hang diu.
Thdng tin tii chinh dugc cung cap cho cac ddi tugng sir dung thong tin qua he tbdng bio cao tii cbinh (BCTC) cita dan vi. Muc dich ciia BCTC li cung cap thong tin ve tinh hinh tii cbinh, tinh binh kinh doanh va cic dong tien ciia doanh ngbiep (DN), dip img nhu ciu hiiu ich cho so dong ngudi su dung trong viee dua ra cac quyet dinh kinh te.
Ben canh BCTC, ngucri sir dung thong tin cho boat dgng dau tu
* Hoc vien Tiii chinh
1 1 3 % o '"^'^' ^^tom &^ism tomsdthmg 1+2/2020
Nghi6n cihi trao adi
nh?n thiy su can thiet Bang 1: Thong tin khao sat tr§n BCTC hop nhat cua cac cdng ty r ciia mgt loai bio eao
khac, ttong d6 eung cap nhung thdng tin dugc phin loai theo timg bg phin quin ly ttong DN (c6 thi theo khu vyc dia ly vi ITnh vuc kinh doanh), die biet la khi hg muon diu tu vao mgt cong ty da nganh, eung cip cac nhom sin pham va dieh vu hoac boat dgng ttong cie khu vue dia ly khac nhau c6 ty 16 sinh Idi, ca hgi ting tnrdng, triln vgng vi nil ro khic nhau. Vi vay, co thi hieu ring, thong tin bg phan la toan bg thon^
tin lien quan den ket qui, chi phi, tai sin v i ng pbai tti, dong tien ciia timg bg phan trong DN, tuy thugc vio ea sd phin ehia bg phan ttong timg DN de bao cao.
Hien nay, VAS s i 28 quy dinh ve lap bio cao bg phin (BCBP) ttong thuyet minh BCTC nhu li mgt ngi dung de lim ro han thong tin ve tinh hinh tii cbinh, tinh hinh kinh doanh va cac dong tiln cua DN.
2. Thuc trang vi?c cong b6 thdng tin BCBP ciia cic DN thuoc PVN
De tim bieu ve thuc ttang viec cong bo thong tin BCBP hien nay cua cie DN thugc Tap doin, tic gii da khio sat tten BCTC hgp nhit ciia cac DN thugc Tip doan ttong nim 2018 (bing 1).
* Ve so Iirong DN cong bo thong tin BCBP:
Tren BCTC hgp nhit, trong si 20 c6ng ty dugc khao sit, 11 cdng ty co cdng b l thdng tm BCBP, chiem 55% vi 9 eong ty khong cong bo, chiem 45%.
Trong so 20 DN nay, tac gii phin theo 2 nhdm:
nhdm cic DN niem yet tten thi trudng cbiing kboan va nhom eic DN chua niem yet de khio sit viec cong bo thong tin bg phan theo Bing 2.
Nhu vay, tten BCTC hgp nhit eua eic cong ty me, ty le eic DN co cong bd thdng tin BCBP cao ban so
T T
1 2
5 6 7 S
9 10 11 12 13 14 15 16 17 18 19 20
Ten DN Tap doan DSu khi Qu6c gia Vi?t
Jam — cong ty m?
fong cong ty Khi Vl^l Nam rang cong ty Phan bon va h6a chai d k khi
Tong cong ty Khoan vii d|ch v^i dau khi
fong cong ly V | n tai dau khi rang c6ng ty XSy lap dau khi rong cong ty co phan D]ch vy k j Ihuiit d i u khi Viet Nam rSng c6ng ty Di^n lyc Dau khi l o n g cong ty Dau Vi^t Nam l o n g cong ly Ttiam d6 v^ khai th^c Dau khi
Cong tj CO phan H6a dau \k xo s^ri diu khi
Tong cSng ty Dung dich khoan va Tong c o n g ^ Bao duOng sua chiia
;6ng trinh dau khi Ngan hang thuong mgi co phan Dgi
;hung VietNam
Cong ty c6 p b k Phan bon daa khi Ci Cong ty CO phan Lpc h6a dau Binh Cong ty TNHH MTV Cong nghiep lau thuy Dung Quai CTCP Thuong mai XNK Thu Diic Tong cong ty Thirong m?i v4 ky ihuat Cong ty CO phan Mdy - Thict hi dau Ichi
Ma l<hoan
GAS DPM PVD PVT PVX PVS POW OtL
PVC
DCM BSR
PVM dich Chua ni6m
HOSE HOSE HOSE HhJX HNX HNX HOSE UPCoM
Chua niem vet HNX
ore
OTC HOSE UPCoM Chua mem
HNX
UPCaM Nfiiynigm
yel
27/4/2012 5/11/2007 15/11/2006 10/12/2007 19/8/2009 20/9/2007 14/1/2019
30/9/2015
31/3/2015
8/6/2009 Phan l o | i
Congty c a n i t y Congty Cangly con cip 1
Congty Congty C6n§ty C6ng ly Cong Iy Congty Cong ty Cong ty Cong Iy con cl-p 1
C6n^ty Cong ty c a n i t y Congty Congty Congty Cong ty con cap 2
BS l | p BCBP Theo LViCD
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Bang 2: Cong bd thong tin BCBP theo nhdm cdng ty niem yet va chu-a niem yet
Nh6m DN
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Co cong bo thong tin b? phgn So lirang
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Bang 3: Ly do khong lap bao cao t h * yeu theo khu vipc dja ly
(Nguon. Tic gii a tong hap tii liet qui tchio sit) mf cM «K6to(m &'9aem torn soi T 1*2/2020 E H
Nghiin nlu nao llgi
Chi tieu Fai san bo phan Fai san khoDs phan bo
Lm nhu?n lis lien doanb'lien kel theo bo phan Lgi nhuan tir lien doanh/lien kei khonp phan b6 Tang TSCD hiiu hinh va vo hinh Na phai lia bo phan Np phai Ira khonj; phan bo
C o trinb ba>
S o l i n n i g li}
3 2 2 1 8 2
T v l f 9 1 % 27%
18%
18%
9%
73%
18%
Khong trinh bkv SoiiTtmg
1 S 9 9 10 3 9
T v l l 9% 73% 82% 82% 9 1 % 27% 82% Bang 5: Noi d u n g t h d n g tin BCBP c h i n h yeu cua bao cao ket qua h o ^ t d o n g kinh d o a n h - doanh thu
Chi tieu
Doanh thu ihuan bo phgn (khong phan b i ^ ra ben ngoai va tir c ^ ffw dich v(n cac b? ph|n khac) Doanh thu thuan bg phjn (co phan biei ban ra ben ngoai va tu cac giao dich voi cac bo phan khac) Khong Irinh ba\
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Tylf 55% 36% 9% 100%
Chitieu Co irinh bay Khong trinh bay
Cp«fi
So luxrns 9 2 11
T v i e 82%
18%
100%
vtri cac D N khong cong bo thong t i n Bang 4: Noi d u n g t h o n g tin BCBP chinh yeu cua Bang can doi ke toan BCBP. Hau het cac DN dang niem
yet tren thi truang chung khoan deu lap BCBP (chiem ty le 70%). Cac DN chua niem yet tuy chua phai bat buoc trinh bay thong tm BCBP theo quy dinh nhung tren BCTC hop nhat, ty le cac DN co cong bo thong tin BCBP cting kha cao (chiem ty le 40%), chu yeu la cac DN c6 co phieu giao dich tran San OTC va UPCoM.
* Vi loai thong tin BCBP
Theo quy dinh ciia VAS28, DN lap BCBP chinh yeu va BCBP thii yeu can cu vao tinh chat nii ro va Icri ich kinh te. Neu nii ro va ty suat sinh Icri ciia DN bi tac dpng chu yeu bcri nhung khac biet ve san pham va dich vu ma DN do san xuat ra thi bao cao chinh yeu phai can cu vao thong tin ve ITnh vuc kinh doanh va bao cao thu yeu can cii thong tin ve khu virc dia ly.
Neu n i i ro va ty suat sinh l o i ciia D N b j tac dpng chii Bang 6: Noi dung thong tin BCBP chinh yeu cua bao yeu do D N hoat dpng tai nhieu khu vuc dia ly khac cao ket qua hoat dpng kinh doanh - gia von hang ban nhau thi bao cao chinh yeu phai can cu vao thong tin
ve khu virc dia ly va bao cao thii yeu phai can cu vao thong tin ve linh vuc kinh doanh. Cac DN co the lap BCBP theo kieu ma tran neu nii ro va ty suSt sinh lai ciia DN hi tac dpng boi ca Imh vuc kinh doanh va khu
vuc dia ly. Bang 7: Noi dung thdng tin BCBP chinh yeu cua Tu k6t qua khao sat cho th4y, trong so 11 BCTC bao cao ket qua hoat dong kinh doanh - chi phi ban hop nhat ciia cac cong ty c6 cong b6 thong tin BCBP hang va chi phi quan ly DN
trong ThuySt minh BCTC, co 8 BCTC hop nhSt (chiem d§n 73%) chi lap BCBP chinh yeu, 3 bao cao (chiSm 27%) lap ca BCBP chinh ygu va thii ySu.
Trong so 8 cong ty co cong bo thong tin bp phan tren bao cao chinh yeu, da phan thong tin la thong tin bo phan theo Imh vuc kmh doanh (7 cong ty, chiem 87%), con 1 cong ty (ehigm 13%) cong b6 BCBP theo khu vuc dia ly.
Ly do cac DN khong lap bao cao thii yeu theo khu vuc dia ly da phan d6u la chi hoat dpng hoac chii yeu hoat dpng a Viet Nam, khong c6 boat dpng 6 nuac ngoai hoac hoat dpng a nuac ngoai la khong trpng yeu (bang 3, trang 43).
* Vi npi dung thong tin bp phan
Theo yeu cSu ciia VAS 28, cac npi dung chii yeu cac DN can phai trinh bay la doanh thu bp phan va ket qua bp phan doi voi bo phan can bao cao. Ben canh do, DN cSn phai trinh bay tong gia tri con lai cua tai san bp phan va np phai tra bp phan doi vai bp phan can bao cao. Ngoai ra, DN ciing can trinh bay tong chi phi da phat sinh trong nien dp de mua tai san co dinh, tdng chi phi kh4u hao, chi phi khong bang tien khac cua bp phan doi vai bp phan can bao cao. Tuy nhien.
Chi tieu
"hi pbi ban hang bg ph^n va chi phi quan l> DN bo ph^n Zbi pbi ban hana va chi phi quan IV DN khong phan bo IChong irinh bav
C0ns
Soiimrne 2 3 4 7/
Tyle 18% 46% 36% 100%
Bang 8: Npi dung thong tin BCBP chinh yeu ci!ia bao cao ket qua hoat dpng kinh doanh - ket qua kinh doanh
Chi tieu LOI nhuan gop bg p h ^ Kel qua lii hoai dong kinh doanh bp phan Oionf; trinh bav'
Cp/ije
S&lirqTiB 5 2 4
/;
T v i e 46% 18% 36% 100%
(Ngudn: Tdc gid tu tdng hop tir feet qud khdo sdt) qua thuc te khao sat thi viec trinh bay npi dung thong tin BCBP cua cac DN con chua thuc sir tuan thii quy djnh ciia VAS 28. Ket qua ciia viec khao sat thong qua mpt so khia canh cu the sau:
/. Npi dung thong tin tren BCBP chinh yiu Tu ket qua khao sat 11 DN cong bo thong tm bp phan chinh yeu tren BCTC hpp nhat, tac gia he th6ng lai viec cong b6 thong tin bp phan nhu sau:
[ 3 ^ chi ^e todn &^iemto(m so thang 1*2/2020
Nghian ciiU Irao doi
Cht tieu
Tong chi phi da phat sinh trong men do de mua tai san bg ph^n d^r kien s6 su dyriE nhiSu hon mo! nien dg Tdng cbl phi khau hao TSCD va phan bo chi phi tra trudc dfii h ^ cua bg pb|n
l o n g gia lr| cac khoan chi phi Ion khong bang lien, ngoai tru chi phi khiu hao TSCD va phan bo cbi phi dai ban cua bg ph§n
Co trinh hav So lirgTig
0 0 0
Tylf 0%
0%
0%
Khone trinh bav So il II 11
Tylf 100%
100%
100%
Bang 10: Noi dung thong tin cung cap cua BCBP thLP yeu
Chi tieu Doanh thu bp p h ^ GiS tn con l^i cua tai san bo phan Tong chi plii da phai sinh trong men dp de mua TSCD him hinh. TSCD vd hinh va cac tai san dai han khac
Co trinh bav Sh lirgng
3 1 0
Tvlf 100%
33%
0%
Khong trinb biv Solinmg
0 2 3
T y l s 0% 67% 100%
Thunhk noi dung con^bS thong gang 9: Noi dung thong tin BCBP chinh y^u -thong lin khac lin BCBP ciia bdng can doi ke toan:
K6t qua khao sat ve viec cong bo cac chi tieu ciia bang can d6i ke toan a BCBP chinh y8u the hi?n qua Bang 4, trang 44.
Nhu vay, tren Bang can doi ke toan theo bp phan, hau het cac DN ihu cong bo thong tin ve tai san bp phan (chilm ty le 82%) va no phai tra bp phan (chiSm ty 1? 73%).
Ngoai thong tin vk tai san bp phan va no phai tra bo phan, tren BCBP chinh yeu ciia mpt so cong ty con triiji bay thong tin ve tai san khong phan bo, lai nhuan tu lien doanh/lien ket theo bp phan hoac toan DN va no phai tra khong phan bo.
Thu hai, noi dung cong bo thong tin bo phdn ciia Bdo cdo kit qud hogt dong Icinh doanh:
K.k qua khao sat vk cac thong tin lien quan den Bao cao k6t qua hoat dpng kinh doanh theo bp phan ciia 11 DN nhu sau:
- Thong tin ve doanh thu bp phan
Theo quy dinh ciia VAS 28, DN phai cong bo thong tin ve doanh thu bp phan, bao gom doanh thu thuan ban hang ra ben ngoai va doanh thu thuan tii cac giao dich voi cac bp phan khac. Nhung k6t qua khao sat cho thay, chi c6 36% BCBP chinh yeu co trinh bay tach rieng theo 2 loai doanh thu b6 phan nay. Trong 6 BCBP chinh yeu chi trinh bay chi tieu doanh thu bp phan (khong phan biet ra ben ngoai va tir cac giao dich vai cac bp phan khac) thi co 3 BCBP chinh yeu c6 xac dinh duac doanh thu thuan tir cac giao djch voi cac bp phan khac theo tong so, ma khong xac dinh duac cu the cho timg bp phan (bang 5, trang 44).
Ngoai ra, theo quy dinh cita VAS 28 thi trong doanh thu bp phan con bao gom ca loi nhuan tir cong ty lien doanh, lien ket duac hach toan theo phuang phap von chii so hiJu khi cac khoan doanh thu do nam trong doanh thu hop nhat cua Tap doan. Theo ket qua khao sat thi CO 4 BCBP chinh yeu co trinh bay thong tin nay, nhung chi trinh bay chung theo toan DN ma khong theo tung bp phan bao cao.
- Thong tin ve chi phi bp phan + Ve gia von hang ban bp phan
Co the thay riing, hau het BCBP chinh yeu cita cac DN CO cong b6 thong tin ve gia von hang ban bp phan (chiem ty le 82%) (bang 6, trang 44).
+ Ve chi phi ban hang bp phan va chi phi quan ly DN bp phan:
Ve ca ban, thong tin ve chi phi ban hang va cbl phi quan ly DN thi BCBP chinh ygu cua cac DN chua cong
(Nguon • Tdc gid tu- tong hpp tir ket qud khdo sdt) bo duac thong tin theo bp phan, ma chu yeu trinh bay cac chi phi nay theo tong so (chiem ty le 46%) hoac khong trinh bay (chifim ty le 36%) (bang 7, trang 44).
- Thong tin ve ket qua bp phan
Do BCBP chinh yfiu cua cac DN xac dinh dupe thong tin vh chi phi ban hang bp phan va chi phi quan ly DN bp phan chiSm ty le thSp nen khi xac dmh ket qua bp phan chi co 18% la xac dinh dupe ket qua tir hoat dpng kinh doanh bo phan. Chu ySu tren BCBP chinh ygu ciia cac DN chi xac dinh duac Ipi nhuan gop bp phan (chiem ty le 46%), hoac khong trinh bay chi tik nay (chiSm ty le 36%) (bang 8, trang 44).
Ngoai ra, tren bao caokSt qua boat dpng kinh doanh theo bg phan ciia nhi8u DN con trinh bay them cac thong tin vh thu nhap, chi phi ya lai nhuan theo t6ng so toan DN nhu: Ipi nhuan thuan ttr boat dong tai chinh (hoac doanh thu hoat dong tai chinh, chi phi tai chinh), Ipi nhuan thuan tir hoat dong kinh doanh, loi nhuan khac, Ipi nhuan trong cong ty lien doanh/lien ket, Ipi nhuan truoc thug, chi phi thuS thu nhap DN, Ipi nhuan sau thue.
Thic ba. vi thong tin ichac tren BCBP:
Nhu vay, co thS thay, tat ca cac BCBP chinh yeu cua cac DN deu khdng trinh bay cac thong tin tren (bang 9).
2. Ndi dung thong tin tren BCBP thie yeu Trong so cac DN cong b6 thong tin BCBP thii yeu theo khu vuc dia ly, cac DN phan chia thanh khu vuc dia ly theo tirag qu6c gia ma DN dang c6 boat dpng a d6 hoac phan chia thanh 3 khu vuc dia ly trong nuac:
mihn B5c, mign Tmng va mien Nam. Ket qua khao sat thg hien qua Bang 10.
&m4mtoms6thm^h2/2020 E 3
Nghien ciihi trao doi
Bang 10 cho thay, cac DN moi chi chu trong cong bo thong tin doanh thu bo phan (ehigm ty le 100%).
Tir nhiing phan tich tren vg kgt qua khao sat thuc tg ve thuc trang cong bo thong tin BCBP tren BCTC trong cac DN thupc PVN, CO the nit ra nhiing ban che nhu sau:
Thir nhdt, viec cong bo thong tm bp phan tren BCTC cua cac DN thupc Tap doan con rat ban che.
Ket qua nghign cuu cho thay, so luang DN cong bo thong tin bp phan trgn BCTC kha it, ngay ca doi voi cac DN da niem ygt trgn thi truong chiing khoan. Cac DN chu ygu cong bo thong tin theo bp phan kinh doanh, va chii yeu chi chon cong bo thong tin bp phan chinh ygu. Dieu nay chung to, cac DN chua quan tam diing miic dgn cong b5 thong tin bp phan. Cac BCBP khong cong bo thong tin bp phan theo khu vuc dia ly va day dii ca bp phan chinh yeu, thii yeu. Ly do la, cac DN chi co mot linh vuc kinh doanh chit yeu va chi boat dpng kinh doanh tai Viet Nam.
Thuc te la, cac DN thuoc Tap doan ngay cang co xu huang thuc hien co phan hoa, giam bat von nha nuoc va mo rpng giao dich vcri cac DN nuac ngoai. Thong tin cong bo tren BCBP hien nay ciia cac DN thupc Tap doan chua phan anh day dil tmh hinh boat dpng kinh doanh ciia hp, chua dii hiiu ich vai doi tuong su dung thong tin, dac biet la nha dau tu.
Thif hai, chat lupng thong tin bp phan cong bo cita cac DN thupc Tap doan con sa sai, miic dp tuan thu chuan muc con thap. Doi chieu VAS 28 vai thuc trang cong bo thong tin hien nay thi, ngoai chi tigu doanh thu va lai nhuan bp phan, cac chi tigu con lai chua dupe cong bo thong tin day dii, dac biet
la chi tigu tai san, no phai tra bo phan, tong chi phi da phat sinh trong nign dp de mua tai san co dinh, tong chi phi khau hao, chi phi khong bang tien khac cua bp phan doi voi bp phan can bao cao, deu la nhiing chi tieu bat buoc cong bo theo quy dinh. Nhieu DN ly giai nguygn nhan cua thuc trang nay la do khong theo doi bp phan theo each rieng le, hoac la do khong co bp phan theo khu vuc dia ly.
Thu ba, viec dua ra cac giai mnh khi cac DN khong lap BCBP rat sa sai, chua co cac minh chirng cu thg, con chua thuyet phuc.
3. Giai phap hoan thien Hodn thien cdc quy dinh phdp
Miic dp cong bo thong tin cua cac DN Viet Nam chiu anh huang bai nhirng quy dinh phap luat nhu Luat Ke toan, Luat Kiem toan, Luat Thue va nhirng quy dinh ve cong b6 thong tin, xu phat vi pham,... Vi vay, muon tang cuong miic dp cong bo thong tin bp phan, truac het, can hoan thien khuon kho phap Iy ve chuan muc BCTC ciia Nha nuac.
VAS 28 dupe xay dung dua vao IAS 14, nhung IAS 14 da dupe thay the bing IFRS 8, co hieu luc thuc hien tir ngay 1/1/2009, dgn thai digm hien tai, IFRS 8 van duac xem la chuan muc phit hpp nhat, do duac soan thao dua trgn chuan muc ke toan quoc te va he thong cac nguygn t^c kg toan dupe chap nhan noi chung. IFRS 8 huang den dam bao Ipi ich cho cac doi tuong sir dung thong tin trgn BCTC, khac phuc nhimg han che cua IAS 14, vi vay viec thay doi nay la rat can thiet. VAS hien nay can duac sira d6i theo huang tigp can cho phii hop vai thong le kg toan quoc tg, dac biet la phuong phap quan tri trong xac dinh bp phan boat dpng va cong bo thong tin BCBP.
Hodn thi^n du&i gdc dp DN - Thay ddi quan diem cua ban gidm doc ve cong bo thong tin bdo cdo bo phdn
Do BCBP trinh bay chi tigt thong tin tai chinh npi bo, von la nhiing thong tin rat nhay cam nen ban giam doc nhieu DN khong muon cong bo ra ben ngoai do lo ngai nhung thong tin nay se anh huong dgn loi the canh tranh cua DN viffi d6i thii cua minh, anh huang den su phat trien ciia DN.
Day la mpt rao can lan khi ap dung chuin muc vg BCBP, vi vay muon hoan thien cong tac cong bo thong tin BCBP, truac tien can phai t h ^ d6i quan diem, suy ngbl ciia ban giam doc ve BCBP.
Ban giam doc can thay duac tam quan trpng ciia thong tin ma BCBP dem lai cho cac phan tich tai chinh va DN ciing co lai tir viec cong bo cac thong tin nay. Thong tin minh bach se tao dupe niem tin vcri nha dau tu tai chinh va ngan hang, DN se thuan loi ban khi huy dpng von dau tu va von vay cho cac du an phat trien kinh doanh.
- Lua chon chinh sach ice todn phii hgp vai yeu cdu cua DN
Khi trinh bay BCBP, he thong ke toan phai cung cap dupe cac thong tin tai chinh rieng lg cho tung bp phan. Cac DN phai xay dung dupe he thong cau tnic bao cao;
trong do, tong thg DN hoac \zg doan dupe chia thanh nhigu bp phan (chi phi, doanh thu, lai nhuan...). Digu nay rat co y nghia trong cac phan tich tai chinh va do luang hieu qua hoat dpng ciia cac bp phan. He thong kg toan ngoai viec ghi so va lap cac BCTC cdn phai duac xay dung, to chiic tot dg phuc vu cho muc dich theo doi, phan bo cac chi tigu tai chinh cho timg bo phan voi cac phuang phap phii hap, CO y nghTa cho viec phan
m qap dW^e totin &^Kiemt4}(m so h2/'^
Nghien ciifu trao ddi
tich, danh gia hieu qua hoat dpng, xay dung he thong bao cao quan tri, cung cap thong tin cho nha quan ly dg ra quygt dinh lign quan den hoat dpng npi bp va cung cap cac thong tm cho trinh bay BCBP
- li'ng dung cong nghe thong tin trong ke todn vd qudn ly DN
Phat trign c6ng nghe thong tin trong ke toan va quan ly giiip kho dii lieu ve cac boat dpng trong DN CO sy hen kgt giiia cac bp phan. Co the theo doi, xir ly dir lieu theo tumg bp phan, theo ca cau to chiic cua DN dg CO thong tin, bao cao can thigt, kip thoi theo yeu cau ciia nguai sii dung.
- Ndng cao nang luc. trinh do chuyen mon cua dgi ngd nhdn vien bo phdn ke todn
DN ngn chii trpng dao tao chuygn mon chuyen sau cho dpi ngu nhan vien bp phan ke toan de nang cao chat luang cong viec, tao digu kien cho nhan vien tham gia cac khoa hpc nang cao, cap nhat kien thuc chuyen mon. Xay dung moi truang lam viec than thien, hpp tac tucmg ti-p lin nhau dg cac nhan vien co the giup do, tiao doi chuyen mon, ciing phat trien ban than, tang hen dp hoan thanh cong viec vai chat luong cao, co thg dam duang cac cong viec ngay cang phiic tap.D
Tdi lifu tham Ichdo
1/Chudn mwc Ke todn Viet Nam so 28.
2/Th6ng lu 20/2006/TT-BTC- 3/Nguyen Thi Hong Vdn, Hodn thien viec cong bd thong tin bdo cdo bo phan trong h? thong BCTC tgi cdc DN cd phdn niem yet tren thi trucmg chung khodn Viet Nam, Ludn dn Tien si Kinh te. Hoc vien Tdi chinh. (2018).
4/www.pvn.vn.
5/Cdc BCTC hcrp nh&t ndm 2018 cua cdc DN thuQc Tdp dodn Ddu khi Qudc gia Viet Nam.
ItiiiricHloeiiliitiiiiiiiiiiiiiiiiiiiiiit
i ^ . . . i . . ' I •'^
c ^ Ths. Nguyen Thi Khanh V M * Nhgn. 20/12/2019 Bien tap: 02/01/2020 Duyet ddng: 12/01/2020
Muc dich cua nghien cult nay la xay duhg mo hinh ly thuyet the hien vai tro cua kien thifc, kinh nghiem va nang life ciia kiem toan vien den ket qua xet doan nghe nghiep ciia ho. Bai bao van dung phu'dng phap phan tich, tong hdp tai lieu, da de xuat mo hinh nghien cuV ly thuyet. Mo hinh nay dt/ kien giup cac cong ty kiem toan cQng nhu"
hiep hoi nghe nghiep va cac nha nghien cuh co the tiep tuc phat trien, danh gia vai trd kien thi/c, kinh nghiem va nang lut trong xet doan nghe nghiep cua cac kie'm toan vien tai cac cong ty kiem toan Viet Nam hien nay.
Tu'khda: Kiem toan vien, xet doan chuyen mon, vai tro kien thui:, kinh nghiem, nang ti/c.
Abtract
The purpose of this study is to build a theoretical model that demon- strates the role of the auditor's knowledge, experience and ability to audit judgment performance. Through the method of analyzing and literature synthesizing, has proposed a theoretical research model.
This model is expected to help audit firms, professional associations and researchers to continue developing, assessing the role ofknov\/l' edge, experience and competence in audit judgment of auditor in Vietnamese auditing firms today.
N
ghg kigm toan chiutrach nhiem nang cao muc dp tin cay ciia bao cao tai chinh doanh nghiep (DN), dg ngucri sir dung c6 dupe thong tin tai chinh dang tin cay lam co sa cho quygt dinh kinh tg. Khi thuc hien nghe nghiep cua minh, kigm toan vien (KTV) chiu su chi ph6i ciia he thong chuan
muc kigm toan va tieu chudn chudn dao diic nghe nghiep thuc dao diic nghg nghiep. hien cac quyet dinh va hanh dong Theo VSA 200, KTV phai thuc hien xet doan chuyen mon va luoii duy tri thai do hoai nghi nghe nghiep trong suot qua trinh lap ke hoach cung nhu thuc hien kigm toan. Theo d6, xet doan chuyen mon hay xet doan nghg nghi?p dupe higu la viec iing dung kign thitc va kinh nghiem tich luy dupe trong qua trinh hpc tap, lao dong thuc tiln cimg vai viec ap dung tieu
* Khoa Ketodn - Trudng B^i hoc Duy TSn
mp cht ^Cetoan S^Kiem torn so thdng h 2/2020
