NGHIEN CUU • TRAO DOI
Cong tac ke toan theo mo hlnh Cong ty me - Cong ty con
6 Viet Nam va the gioi
II NGUYEN THU HUDNG
Toan cau hoa la mot xu the tat yeu, no yiia mang^ lai co hoi, viia mang lai thach thuic doi TOi cac quoc gia tren the gioi noi chung va Viet Nam noi rieng. Trong xu the toan cau hoa, pham ri hoat dong cua cac doanh nghiep dupe m o rong ra ngoai pham yi lanh tho quoc gia, tinh chat hoat dpng ngay cang da dang phutc tap, mvLc dp canh tranh ngay cang gay
gat. Hien nay, 6 Yiet Nam, m o hinh to chitc doanh nghiep nha nuoc thanh cac tong cong ty da the hien nliieu han che. Trong khi do, m o lunh cong ty m e - cong ty con la m o hinh tien tien dupe nhieu nuoc tren the gioi thuc hien. Yiec chuyen doi cac tong cong ty sang m o hinh cong ty m e - cong ty con la phii hpp ydi xu the chung cua the gioi.
M 6 hinh cong
ty me - cong ty con 6 mot so quoc gia tren the gidi
Md hinh cdng t> me - cdng t\ con d cAc nude phat tiien trdn the gidi da cd til lau nhung clui ydu trong liidi vuc klidi td tu idiaii.
Do dac diem vd td cluie quan ly kinh doanh khac bidt da ehi phdi den dac diem td cluie cdng tae ke loan Irong cac doanh nghidp boat (long theo md hinh nay, ma cu the la (hi jilidi den td chile bp iiia\ ke loan \a cong tac kd loan liliuc \u eho vide laj) \a trinh bay bao cao tai cbinb hp]) nhat. Uo do, eo nhidu nghidn cim d cac nuoc ta|) trung vao hai npi dung iia\ ciia id d n i c cdng tac ke loan Irong cac cong t\ me con.
Trdn the gidi khdng cd quy dinh cluidi thilc \ e td d n i c bp may kd loan ddi vdi mo hinh cong t\ me- cong t\ con. Tuy thupc vao quy 1110 ciia tiing tap doan, yen cAii vd td chlic thdng tin tai eluidi theo Iiidi vTic, bd pIiAn, kliii viie dia ly ma ed td cluie bp may ke toan phil hpp. Nhung idiiii chung, td chue bp mAy kd toan theo md hiidi cdng tv' me - cdng ts' eon tai liAu hdt cae nude trdn the gidi deu cd dac diem sau:
» Do edng t\ me va edng ty coii"
clii cd cpiau he vd vdn, cdng t} me vA cae cdng ty con IA cAc phap
nhan dpc laj). ndn thdng thuong, kd loan ciia cong t\ me \a cong t>
eon chi cd quan he ngliie|) \ii \a phdi hpp cung cAji thdng tin, sd lieu \(ti nhau ma khong cd c|iiaii he cbi phoi tiico lunh time tiidiili
ldnh banh chinli.
» Vide lap bao cao tai chinh hpp idiAt rat phiic tap, ndn bd mAy ke toan phuc vii cho vide lap va trinli bay bao cao tai chinh hop uliat trong idiieu tAp doan con Idn hon bd may kd toAn phuc vu cho cdng tac lap bao cao tai chinh ciia ridng cdng ty me.
Bao cao tAi chiidi hpp nhAt phan anh tiidi liiidi bidn dpng tai san va ngudn vdn tai mpt thoi chdm va tudi hudi kdt qua boat dpng trong kv eiia mpt nlidiii cac cdng ty eo cpian he sd him vdn lan nhau va trinb bay cluing iiliii the la bao cao tai chinli ciia mpt tbue the phiip ly (lu\ iilial. Do \iec laj) \a li'iiili l)a\
bao Ciio tai (iiiiili hop nhat r\u nham nine dich cpian ly Irong uoi 1)0 (loanh nghidp \a phuc \u cac co (l(')Mg mil hao cao lai (iiiiili ho|i
S D 2 N A M 2D 1 D I T A P C H l K I E M T O A
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NGHIEN CUU - TRAO DOI
nliat khong mang tinh phap ly va pham \1 cac cdng ts phai lap \ a trinh bay bao cao tai eluidi hpp idiat Cling bi thn hep hon.
Cac nuoc trdn the gidi co cpiy (hub kliac idiau ve pham ^i eae cong t> phai lap \ a triidi bay bao cao tai chiidi hpp idiat. Nhung nhin diiiiig pliAn ldn cac qudc gia deu tuan tiui cac cpiy chnli ve lap va tiiidi bay bao cao tai cluidi hop nhat ciia Ly ban chuan muc kd toan qudc td. Mpt sd nude klidng ap dung toan bp hoac mpt phan cac cpiy diidi ciia Ly ban chuan mile kd toan qudc te thi pham \i cac eong t} phai lap bao cao tai cliiuli hpp idiAt cd the kliac biet.
Vd npi dung he Uidng bao cao tai ehinli hpp iiliAt thi hidn nay theo tiiong Id cpidc te va ban het eac qudc gia trdn tiie gidi idiii Aidi, My, L c... bao cao tai chiuh hpp idiat bao gdm 05 bao cao chiidi:
» BAng can ddi ke toAii hpp
iiliAt;
» Bao cao ket qua boat dpng kinh doaidi hpp idiat;
» Bao cao luu chuven tien td hop nhat;
» Bao cao bidn dpng vdn clui
s d liiiii;
» T h i i \ d t iiiiidi bao cao tai
c l i i i i h h p p i d i a t .
Ngmdn tae, tiui tuc va qm trudi lap bao eao tai dnidi idun chung dupe cae nudc tuan tiui thdng idiAt tiieo qm chidi ciia Uy ban chuan muc kd toan cpidc te. Ridng ddi \ oi \idc td chuc he thdng sd kd toan clii tidt phuc \ii cho qua tiiidi hpp iiliAt bao cao tai chiidi co su kliac nhau. 0 My va mpt sd cpidc gia chau Au td cluie sd ke toan clu tiet phuc \ii cho hpp nhat bao cao tai chmh thanli mpt he thdng sd lidiig bidt, dpc lap \di he thdng sd kd loan thdng thuong dd lap bao cao tai chudi ridng ciia cong t>.
Trong khi d cac cpidc gia kliae, kd loan bao gdm tat ca sd chi tidt tai khoan hpp nliAt thanh timg pliAii rieng bidt ti'dn So cai hop iiliAt.
Lam theo each nay thi Sd cai hpp nhat se rat dai \a kho ddi chidu cung nhu thpc bidn.
M6 hinh cong ty me - cong ty con 6 Viet Nam
Ddi \ di Viet Nam, md hinli td chlic kiidi doaidi cong tA me - cdng tA con la mo liiidi td chiie mdi, ra ddi trong Cheu kidn chuydn ddi doaidi ngludp theo hudng kiidi te tlu trudng cd su dieu tiet ciia Nha iiudc. Cluidi plui va Bp Tai chiidi cimg dii cd mpt sd quydt dinli ve thi diem md hinh edng ty me - con va cpiy d i d quan ly tai chinli mau ddi vdi mpt sd long cong ty. Tuy nhidn, cac don vj Iridii khai con nhidu limg tung, \iidiig mAc ve idiieu mat.
Dac bidt td cluie cong tac kd toan d cae doanh ngludp theo mo liiidi cong t\ me- cong t\ con chua dupe nghidn eiiu, hudng dAn dAy dil ndn \idc td chile van dung ddi voi cac doaidi ughidp trong cheu
kidn chuydn ddi hudi thiic td cluie gap idiieu klid klian. Iiidn nay ed rAt it dd tai klioa hpc trong nudc de cap den van dd nay, dac bidt la nghidn ciiu mpt cAch cd he thdiig va dAy dii vd vAn de td cluie cong tac ke toan trong doaidi ngludp boat dpng theo md hiidi cdng t\' me - cong tA con.
To chuc cong tac ke toan 6 cac doanh nghiep hoat dqng theo mb hinh cong ty me - cong ty con.
Mdt sd ngmen tdc td chile cdng tac ke toan
Td chuc cong tac kd toAu d cac doaidi nghidp boat dpng tiieo md hinh edng tA me - cong IA con la
Aide thu nlian, xii ly, he thdng hoa
\ a cung cAp toAn bd thdng Un \e boat dpng kiidi doanh ciia eac don Ai idiani phue vii eho cdng tAc quAii ly kinli te - tAi cluidi d don Ai, bAng cAc phuong phAp ke toan, phuong phAp chiing til ke toAii, phuong phap tinli gia. Do vay, td chuc cdng tAc kd toan trong cAc doanh nghidp boat dpng theo md hinli nAy phai mang tinli he thdng, khoa hoc, hpp ly va phai tuan thii mdt sd nguydn tAc eo bAn sau:
» To cluie cdng tac ke toAii tai doaidi nghidp pliAi diuig theo quy diidi ciia d i d ap Kc toan ap dung cho cae doaidi ngludp theo Qmet diidi sd 15/2006/QD-BTC ngay 20/03/2006 ciia Bo tnidng Bd Tai chinli ban liaidi va cAc van ban hudng dAu d i d dp ke toAn NhA nude hidn Iiaidi.
» To cluie edng tAc ke toAn d doanli nghidp pliAi phii hpp vdi dac chem boat ddng, cluie nang, iduem All, phu hpp vdi qm md, dia ban boat dpng ciia doaidi ngludp dd idiani phuc u i tdt yen cAii qiiAii ly trong doanh nghiep.
» Td chile cong tAc ke toan phil hpp vol trinh dp cliUAdn mdn nghidp \ii ciia cAii bp lam cdng tAc kd loan, trinh dp trang thidt hi, cdng nghd vA ky tiiiiAt tiidi toan xii ly thdng tin ciia doaidi nghidp.
» To cluie edng tae ke toAii phai dAm bao iigUAdn tAc kliAch cpian, tai lieu thdng tin kd loan phai dAy dii, chmh xac. kip thoi.
40
T A P C H I K I E M T D A N i SO 2 N A M 2 0 1 DNGHIEN CUU - TRAO DOI
cd n l u i n g bAng c h i i n g tin cay, c a c cliiuig III ghi sd kd toAn phAi h p p p b a p , hpp Id.
» Td chile c d n g tAc ke toAii pliAi d a m bao nguydn tAc tiet kiem, thidt tluic va ed hidu q u a .
Npi clung CO b a n ciia c o n g t a e td c h u c kd toAn d c a c d o a n h nghidp boat dpng t h e o m d h m h cdng ty m e - cdng ty e o n .
Mdi d o a n h nghidp b o a t dpng theo m d h i n h cdng ty m e - c d n g ty con la m p t t h u c t h e phAp ly bao g d m i d u e i i t h a i d i vidn cd t h e h o a t dpng t r o n g n h i e u Iinh vaic kliac n h a u . Do dd td chile edng tAc kd toan trong loai Iiinli d o a n h nghidp nAy m a n g n h i i n g dac d i e m l i d n g va d d n g thoi v a n phai t u a n tiui t h e o m p t h e t h d n g klioa hpc, h p p ly, phil h p p vdi ydu cAii ciia doaidi nghidp.
Doaidi ngludp boat ddng theo md h i n h cdng ty m e - cdng ty con Uiue cliAt la mpt t h u c the kinh td bao g d m nhidu cdng ty tliAiib vidn, trong dd mdi cdng tA tu td c h u c bo iiiAy ke loan ridng, lap bAo cao tai clniib lidng, ddng thdi ca taj) doan cung phai eo bao eao tai chinh hpp nhAt. Do do bp may kd loan ciia tAp doan dupe d u a theo loai hinh td cluie cdng tac kd loan phan tan.
Trong dd, bp may ke loan ciia cdng lA m e dupe td chile theo so dd sail:
Tai phdng ke toan cdng ty me thuc hien cac cdng viec:
» Mdi bp p h a n kd t o a n t h u c bidn t b u idiaii, xil ly t h o n g tin
lien q u a n tdi ddi t u p n g ke toan t h u p c cdng ty idiil: kd t o a n tai s a n cd d i n h , kd toan Aat tu h a n g boa, kd loan dau tu tai cluidi,...
» Bp p h a n kidm tra ke t o a n : N h a n va k i e m t r a sd lieu kd t o a n ciia c d n g ty m e \ a sd lieu c a c e d n g ty c o n bAo cao.
» Bp p h a n kd t o a n tdng h p p : - Can eil vao sd lieu dupe thu nliAn, xii ly til cae bp p h a n kd toan ciia cdng ty m e c u n g caj). lap bao cao tai chiidi ridng ciia cong tA m e .
- C a n cil vao bao cao tai c h i n h ridng ciia eong tA m e va c a c bao cao tai chiidi ridng c u a c a c cong ty eon, c i m g i d u i n g tai lieu lidn q u a n , p h a n tich, tdng h p p sd lieu l a p bao cao tai c h n d i h p p idiat \ a t r o n g t n i d n g hpp tap d o a n yen can thi cd t h e lap bao cao tai c h u d i bp p h a n kinh d o a n h .
Tai cdng ty con thuc hien cac cdng viec:
Td chlic bp iiia> kd loan dc thu n h a n , xil ly va c u n g c a p t h d n g tin kinh td - tai c h i n h \ a cac t h d n g tin k h a c cAii thiet.
» P h a n c d n g trach n h i d m limg bp p h a n tbu n h a n , xil l\ thong tin lien (plan ddn t u n g ddi t u p n g ke toan tai c d n g ty con: kd toan \ a t III h a n g boa, kc loan lien luong...
» Bp p h a n kidm tra \ a kd loan tdng hpp: T h u c bidn kiem tra sd lieu, lap bao ctio tai c h i n h ridng eiia c d n g t\ con, c u n g cap giai triidi n l u i n g t h o n g tin can thidt bd s u n g \ a bAo cAo lai c h i n l i
Stfdil i2.1 . Mfi h u h t6 chac b§ M i y k^ tttia trwig cfii^ ty M t
' ' tiickMi
' ' tain tiiii k m *
K^ t n n mring cteg ty MP (Tnm«|)iwneKtaMi)
' '
' ' B » f i ^ y
' ' ioi-itaEhn>
' '
' ' K T « | t t i ^ . .
1 ' K£*mtk,m,
ridng ciia c o n g t> eon cbo cong t\
m e , p h u c \ u c h o eong t\ m e tlnjc hidn c a c but toan hpp nhat \ a 'ap bao cao tai c l i m b hp]) n h a t .
T h d n g tin kd toan la t h o n g tin
\ e n h i i n g nghidp Mi kinh td - tai c h m h plial sinh trong qua trii'li b o a t dpng s a n xuat kinh doai^ sii d u n g chi jibi d cac don A1. Nli I'.v t h o n g tin nay bao gom t h o n g i iii AC eac nghidp \ii kiidi td - tai c h i n h p h a t sinh tae dpng den tai sail ciia don \i (con gpi la nghid])
\ii kinh te - tai c h n d i ban d a u ) vn t h d n g till \ e cac nghidp \ u xii ly t h d n g till d plioiig ke toan do n h a n \idii ke toAii Udn h a u l i klii p h a n bd c a c loai chi p h i cho cac ddi l u p n g d n i i chi plu. Cac t h o n g tin nay ddu phai dupe glu i d i a n p h a n anil vao cac d n i i i g til kd loan (Id lam can cu ghi so kd toan
T h u n h a u t h o n g tin NO cac nghiep \ u kinh i d - tai d i m l i pliat sinh p h a n a n h Irong cac c h u n g !ii kd loan lii cong vide klidi dAu "iia cju\ trinh kc toan, eo y nghia cpiye' dinh ddn t m h khach q u a n , t r u n g t h u c ciia sd Udu kd loan va bao cao \\e loan vi c h i m g In ke tofi-i ^a can ' l i de ghi diej), he thdiig lioa t h o n g till kc toan. C h u n g tii kd loan con la can cil khong the thidu de p h u c \ u cho c6!ig ' a c kiem tra, kicin soat boat (long kinh te - tai c h i n h d cac don vi.
Do cac t h a n h vien t r o n g m o h m h cong IA m c - cong t>' con dV-i!
phai laj) bao cao tai c h i n h rieng, va brio cao tai c b i n b hop iibal d u p e lap d u a t r d n bao cao tai cluidi ridng ciia c a c c d n g ty t h a n ! ' vidn ndn \1dc tbu n h a n , xil ly c a r c h u n g til \ a ghi c h e p h a c h tofiii b a n dAu d u p e tidn h a n l i trong bp m a y ke toan ciia moi thanli \1CM.
Mpi boat dpng kinh te tai d i i n l i phat sinh Irong doaiili ughidp (Id lam can cil ha(ii lo.iii (ldu phai (lupc p h a n a n h . ;;lil ( li"|i day (hi. (iiiiili xac. ki|) tliol. kli;i( h i|u;iii \iio d i P i i g til kc toan, MI k'- loan. \ i \ a \ ii"ii klioiii; co i h u n g III k('' loan Ihl khong the ^lij \ a o sd kv toan l,ii khoan kc loan.
( \eni ticfi iniiig y>>
iO 2 N A M " 1 .
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NGHIEN CliU - TRAO DOI
Ky thudt khai phd diji Ii0u Kliai pha dil hdu (data mimug) la su trich xiiAt thdng tin cd gia tri tidm an trong co sd dfl lieu. Trong ludi VIIC phat Iiidn sai leeh tidn bao eao tai ehiidi, idiieu nghidn cflu da dupe tien liaidi. Kirkos (2007) tidn Iiaidi nghidn cflu trdn mpt iiiAu gdm 38 BCTC dupe phat ludn cd gian Ian (viet tAt FFS) A^a 38 BCTC (viet tAt non-FFS) dupe xem la klidng cd gian Ipn. Nghidn cflu Sli diing 10 ty sd de danli giA klia nang phat liidn sai lech ciia cAc pIiAn m e m kliai pha dfl lieu theo eae ky thuat Cay Quyet diidi (Decision Trees), Mang Neiual (Neural Network) va Mang Bayes (Bayesian BeUef Networks). Trong mdi kj thuat, dua ti'dn co sd dfl lieu, pliAii mem dupe liiiAii luyen de du doan sai Idch trong cAc bAo cAo tai chinh. Ket qua cho thay vdi cAc ty sd dupe chi ra, klia iiaug
phat Iuen bao cao tai chiidi bi sai lech I'At cao. Tlii du, ti'ong k\
Uiuat Cay Quyet diidi (Decision Trees), pIiAn m e m sau IiiiAii luydu cd klia nang idiAn dang dflng 96%
tiidi trang eiia bao cao tAi ehiidi, trong dd idiau dang diiiig 100%
cac non-FFS va 92% cae FFS.
H0 so gian l|in F-score
Dechow et al. (2007) da tidn Iiaidi xay dung mpt md hudi idipii dang klia niing gian lan ti'dn bao cAo tAi chudi dua ti'dn mdt he sd tdng hpp (F-seore) dupe xac diidi tidn I'At idueu ty sd va chi tidu plu tai ehinli. Ngludn cflu iiAy dua trdn 2.191 BAo cao kv' luat v'e ke toan - kiem toan ciia iiy ban Cluing klioan Hoa ky tii n a m 1982 ddii nam 2005 ddi vdi cae edng tA' mdm Aet cd gian lAu, tii dd Ipc ra 680 cong ty de nghidn cim. F- score ldn hon 1 cho tliAy cd iiu ro gian Ian cao, ap dung cho tiildng
hpp Eiu'on he sd iiAy IA 1,85.
Ket luan
Trong kiem toAii, quy triidi phArT tich dupe xem IA mdt ky thuat cd kliA nang idiAn dang Iiiiii ludu cAc sai Idch trong bAo cAo tAi chiidi. CAc ngludn cflu thuc ngludm cho iduing bAng chimg ve klia nang nay mac dii cdn mpt sd traidi luAn ve iiuic dd va pham Ai. Cae nghidn cflu nay cflng chi ra idiflng phuong pliAp va ty sd p h a n tich Iiflu hidu, cflng idiit iduing idiaii td aidi hudng ddn do tin cAy ciia ket qua thu dupe til cpiy triuli p h a n tich.
Nhimg phat ludn nAy IA nen tAng eho cAc quy dlidi ciia chuan m u c kiem toan ve quy tiiidi phan tieh. Trong chimg muc idiAt diidi, day la ngudn tu hdu cho cAc kiem toAii vidn tun kidm iduing ky thuat phan tich tiiich hpp idiAt. \Si
Cong tac ketoan...
So ke toAn la phuong tidn de glu chep, he Uidng hoa thdng tin ke toan clu Het tai cac doaidi nghidp.
De quan ly cd ludn cpia cac boat ddng kiidi td - tai chiidi ti'oiig doaidi nghidp thi vide td chflc tdt he thdng sd kd toan la cheu kieu tidu quydt. Vi vay ngudi ta pliAi xay dung ket can cac man sd phu hpp
\ di ti'udi tu V a phuong phAp he tiidng boa tiidng tin kd toAii cu tiie tiong timg doaidi ngludp.
Mdi tap doan cd the bao gdm idueu cdng tA' con boat dpng d idueu liidi \ilc kliAc idiau, hoac idueu kliu VIIC kliac idiaii. Mdi cpian he gifla eae bdn lidn quan eiia tap doan la A d cimg phiic tap va phong plni. Cac bid toan hpp idiat rat da dang, phuc tap. De tinh dupe sd lieu ciia tat ca eac don vi thanh vidn trong tap doan khi thuc hidn but toan hpp idiat la khdng don gian. Cluidi vi vay, bp Iibaii lam nliidin vu lap bao cao tai cliiiih lip|) nhat can thiet phai
Sli dung he thdng tai klioan de glu chep trdn mdt he thdng sd ke toan de phan tieh, tdng hpp sd hdu Udn quan phuc vii cho ydu can lap bao cao tAi cluidi hpp idiat.
Trong mpt tap doan, do cAc don vi thanli vidn hach loan dpc lap ndn ed he thdng bao cAo tAi cluidi ridng efla cdiig ty me vA he thdng bao cAo tai chudi ridng ciia timg cdng ty con. Ddng thdi, diia tidn bAo eao tAi chudi ridng ciia edng tA' me va timg cdng ty con, tap doan thuc hidn lap bao eao tAi ehiidi hpp idiAt.
TAt cA cAc eong ty me phAi lap va triidi bAy bao cAo tAi ehinli hpp idiAt, trii tnidng hpp cong ty me ddng thdi la cPiig ty eon bi mpt cPug ty kliae sd hflu toAii bp hoac gan idiii toan bd (trdn 90% quyen bieu cpiydt) vA neu dupe cd ddng thieu sd trong cdng ty chAp tiiuan till klidng phAi lAp va trudi bAy bao cao tai cluidi hpp idiAt.
Kidm tra kd toan va kiem toan
(Tie'p tlieo trang 41)
npi bp IA mpt h'ong iduing ndi dung quan trpng efla td chflc cPiig tac kd toan. CPng vide kiem tra ke toAii thudng do mdt bp plmn n h a n vidn ke toAu tidn liaiili theo SI.I hudng dAn chi dao cua ke toan trudng idiAm kiem tra loan didn tat cA cac kliau ciia qua triidi hach toan, tAt ca cAc npi dung eiia td cluie cdng tAc ke to An idiil: Kiem ti'a vide lAp va luan ehuyen cluing til kd toAii, kidm tra tinli hpp Id, hpp phap ciia chflng til, sd hdu thdng tin trdn cluing til, kiem tra vide van diiiig he thdng tAi klioan ke toAii, vide md sd ke toan, ghi sd kd loan, kiem ti'a tiidi chiidi xAc, tiling thuc, kliAcli cpian cua sd lieu ke toan trong eac bao cao kd toan, kiem tra vide cIiAp hAnh cAc cluidi sAcli d i d dp Ad quan ly kinh td - tai cluidi, cliAp hanh cac die dp, the Id ke toan, kiem tra vide phan cong, bd tri v A td cluie lao dpng ke toAii.Cii