Phan tich cac nhan to anh hu'dng tdi chat liitftig bao cao tai chinh
cua cac don vj su" nghiep cong lap tren dja ban tmh Binh DUOng
NGUYfiN HONG THU' LE MGUVeN TRiCH LAN"
Tom tat
Bdi vii'l 51? dung phucfng phdp phdn lich dinh lugng nhdm phdn lich sU dnh hudng cua cdc nhdn tdde'n chdt lugng bdo cdo tdi chinh cua cdc dem vi su nghiep cong lap tren dia bdn tinh Binh Duang. Ke'l qud nghien cho thdy, cd 7 nhdn tddnh hudng de'n chdi lugng bdo cdo tdi chinh dd la: Moi trudng phdp ly; Trinh do nhdn viin; Phdn mem ke loan; Moi trUdng ldm viic; Casd vdt chdl; Ddo tgo - dai ngg; Cong nghi thong tin. Ttt do. tdc gid dua ra gidi phdp de ndng cao chdl lugng bdo cdo tai chinh cua cdc dan vi sU nghiep cong lap.
Tii khoa: bdo cdo tdi chinh. dan vi sU nghiip cong lap. tinh Binh Duang Summary
The paper uses quantitative method lo analyze the impact of factors on the quality of financial statements of public units in Binh Duong province. The outcome points out seven influential factors, which are Legal environment; Staff qualifications; Accounting software; Working environment; Infrastructure; Remuneration; Information technology. From this finding, the researchers offer solutions to improve the quality of financial statements of public units.
Keywords; financial statements, public units, Binh Duong province GlCfl THIEU
Binh DLfdng la tinh ndm trong Vung Kinh td'Trpng did'm phia Nam. Trong thdi gian qua, ciJng vdi sffphdt trid'n cua kinh td', cdc ddn vi sff nghiep cdng lap dffdi sff quan ly cua Nhd nffdc cung dd tffng bffdc dffdc kidn toan, gdp phan khdng nho vao cdng cudc ddi mdi kinh Id'- xa hpi trdn dia ban tinh Binh Dffdng,
Bdn canh do, vide quan ly hidu qua ngudn tai chinh, su" dung hieu qua ngudn ngdn sdch dd' tao ra ngudn tai chinh lau ddi, on dinh la va'n de nen tang phat trie'n cac ddn vi sff nghiep cdng lap, la mot trong nhffng cong cu hd trd dd' quan ly, danh gia vide sii dung cdc ngudn lffc ma thdng tin ke' toan thdng qua bdo cdo tai chinh.
Tuy nhien, hidn nay, bao cao tai chinh cua cdc ddn vi sff nghiep cdng lap ihffc te'chi phuc vu cdng tac quyet todn ngan sach nha nffdc (NSNN). hay vide giai trinh cho cti quan chii quan, ma chu'a phan dnh dffdc day du va trung thffc tinh hinh tai chinh, ket qua hoat ddng Clia ddn vi, cung nhff chffa ddp ffng nhu cau va ldi ich khdc nhau cua ngffdi sff dung, chffa dff doan tffdng lai
ve cac ngudn lffc cd the SIJ* dung dffdc.
Chinh VI vay, vide tim ra cdc nhdn td'anh hffdng tdi cha'l Iffdng bao cdo tdi chinh trong cac ddn vj sff nghiep cdng lap trdn dia ban tinh Binh Dffdng ddng vai tro hd't sffc quan trpng vd can thie't.
CO SCf LY THUYET VA PHl/ONG PHAP NGHIEN CLfU
Cd soF ly thuyd't ughidn cifu Theo Dieu 29, Luat Ke'todn ndm 2015, bdo cdo tdi chinh cua ddn vi ke' todn (cd quan nhd nffdc, td chffc, ddn vi sff nghiep siir dung NSNN...) dung de long hdp vd thuye't minh ve tinh hinh tdi chinh va ket qua hoat ddng cua ddn vi kd' loan. Bdo cdo tdi chinh ciia ddn vj ke loan, gdm:
bdo cdo tinh hinh tdi chinh; bao cdo ket qua hoat dpng: bao cdo lu\i chuyen tien te; thuye't mffih bdo cdo idi chinh; bdo
"TS.. Tradng D^i hpc Thii Dau Mot
" T h S . , Phong Tai chinh Ke hoach TP. Thu D^u Mot
Ngdy nhdn bdi: 19/6/2020; Ngdy phan bien: 19/7/2020; Ngdy duy^t dang- 25/7/1020
84
cdo khdc theo quy dinh cua phdp luat.
Tff dd, khai nidm ldp bdo cdo ldi chinh la bdo cdo td'ng hdp ve tinh hinh tai san, tinh hinh tid'p nhdn vd sff dung kinh phi NSNN, linh hinh thu, chi vd ke't qua hoat ddng cua ddn vi trong ky kd'todn.
Thdi gian qua cd ra'l nhieu nghien cffu de cdp dd'n chd'i Iffdng thdng tin bao cao tai chinh bang phffdng phdp phan lich dinh tinh vd dmh Iffdng. Xu va cpng sff (2003) cho rang, cha't lffdng thdng lin kd' toan thffdng bi chi phdi bdi mdi trffdng phdp ly, phan mem ke' toan, mdi trffdng ldm vide, trinh dd chuydn mdn, cd sd vat chat, chd'dd dao tao dai ngd.
Nghidn cihi cua Clark, C (2010);
Cenar, I (2011) cho bie't, sff phdt trid'n thdng tin hi?u ich cua ke' toan vdi nhffng nghidn cffu thffc nghidm ve nhu cdu cua ngffdi siu" dung thong dn cua ca 2 khu vffc cdng va tff nhan. Nghidn cu'u cung cung cap them cdc minh chffng thu'c nghidm ve bdo cdo tdi chinh trong cdc td chffc gido due chuye'n doi sang kd' toan ddn tich va da Irinh bay nhffng tac ddng dffdc tao ra bdi qud Irinh chuyen ddi sang cd sd ddn tich trdn ndi dung vd ddc did'm cua cac bao cao tai chinh trong cdc td chffc gido due dai hpc.
Con Hamn (2012) chira rang, vide van dung thanh cdng ke'todn ddn tich la ra't ban che', ddi hoi nghien cffu sau hdn vao cac nhdn tdtdc ddng de'n viec thffc hidn.
Tai Viel Nam, nghidn cffu cua Pham Qud'c Thuan va La Xuan Dao (2016) cho tha'y, chat Iffdng cua bdo cao tdi chinh chiu anh hffdng bdi nhan to' ben trong va ben ngoai doanh nghiep vdi cdc bid'n quan sal, nhff: chinh sdch thud', tinh irang nidm yd't chffng khodn; phan m^m kd' todn; kiem loan ddc lap. Tff day, nhdm tdc gia chi ra rang, de danh gia chd't Iffdng bao cao tai chinh cua cdc ddn vi cdng lap, nhan to' can kidm dinh v^ lam rd trong nghien effu, bao gdm:
(1) Mdi trffdng phap ly; (2) Phan mdm ke'todn hanh chinh sff nghidp; (3) Trinh dp chuyen mdn cua ke' todn vien; (4) Mdl trffdng lam vide; (5) Cd sd vat chd't, (6) Ddo tao - dai ngp; (7) Trinh dp cdng nghd thdng tin.
Theo dd, md hinh dd xual kid'm dinh trong nghien ci?u nhff sau:
Cdc gia tiiuye't cua md hinh nghien cffu gdm:
Gid thuyet HI: Nhan Id' Dao lao - dai ngp cd tdc dpng ddng bie'n dd'i vdi
chat Iffdng bao cao lai chinh cua cac ddn vi sff nghidp cdng lap.
Gid thuye't H2: Nhdn Id' Mdi trffdng phdp ly cd tdc ddng ddng bid'n dd'i vdi chat Iffdng bao cdo tdi chinh cua cdc ddn vi sff nghidp cdng lap.
Gid thuyet H3: Nhan Id' Mdi irffdng lam vide cd tac ddng ddng bie'n ddi vdi chd't Iffdng bao cao lai chinh cua cdc ddn vi sff nghiep cdng lap.
Gid thuye't H4: Nhdn to' Trinh do nhan vidn cd lac ddng ddng bie'n dd'i vdi chd't Iffdng bdo cao tai chinh cua cac ddn vi sff nghiep cdng lap.
Gid thuyet H5: Nhan td Phan mem kd' todn cd tac ddng ddng bid'n dd'i vdi cha'l Iffdng bdo cdo tdi chinh cua cdc ddn vi sff nghiep cdng lap.
Gia thuye't H6: Nhan td'Cdng nghd thdng lin cd ldc dpng ddng bid'n dd'i vdi cha't lurdng bdo cao tai chinh cua cdc ddn vi si^ nghiep cdng lap.
Gia thuyi't HJ: Nhan id' Cd sd vat chd't cd tac ddng ddng bie'n dd'i vdi chd't Iffdng bdo cdo tai chinh cua cdc ddn vi sff nghiep cdng lap.
Phffdng phap nghidn eii'u
De' cd dff lieu, nhdm tdc gia thffc hien khao sdt 290 nhdn vien kd'toan dang lam vide tai cac ddn vi sff nghiep cdng lap tren dia ban linh Binh Dffdng. Kd't qua khao sat cho thd'y, cd 285 mau nghidn cffu hdp le tren tdng sd 290 phie'u khao sdt phdt ra (dat ty le 98.27%).
Thdi gian tid'n hdnh khdo sdl tff thang 5/2018 dd'n Ihdng 8/2018 (Bai vtet sd dung cdch viet so thap phdn theo chuan quoc li).
KET QUA NGHIEN CL/U
Kiem dinh he s6' Cronbach's Alpha
Thffc hidn kie'm dinh nghien cffu theo Nunnally vd Burnslein (1994) cho rdng, he sd' Cronbach's Alpha phai dat tff 0.6 trd ldn mdi dam bao dp tin cay. Ngoai ra, bdncanhhdsd'Cronbach's Alpha, ngffdi ta cdn sff dung he so' tffdng quan bid'n tdng (iterm - lolal correlation) va nhffng bid'n nao cd iffdng quan bie'n long < 0.3 se bj loai bd. Do dd, nghien cu\i sff dung he sd Cronbach's Alpha tff 0.6 trd len va he sd' tffdng quan bie'n long phdi tff 0.3 trd ldn de dam bao dd tin cdy cho vide phdn tich nhan to'khdm pha (EFA).
Kd't qua phan lich dp tin cay Cronbach's Alpha cho Iha'y cac nhan Id', gdm: Mdi trffdng phdp ly (MTPL)
= 0.841; Phan mem ke' todn (PMKT) = 0.721; Mdi Irffdng lam viec (MTLV) = 0.839; Trinh dp nhdn vidn (TDNV) = 0.728; Cd sd vat chat (CSVC) = 6.672; Nhdn to'Dao tao - dai ngp = 0.810; Trinh dp cdng nghe thdng tin = 0.755 vd vdi bid'n phu thupc cd gia trj Cronbach's Alpha Cha't Iffdng ddn vj bdo cao tai chinh ddn vi sff nghiep cdng lap = 0.838. Nhff vay, cac nhan to deu dam bao yeu cau va dffdc dffa vao phan tich EFA.
Phan tich EFA
Tidu chua'n Bartlett vd he sd KMO diing de danh gia sff thich hdp cua EFA. Phdn tich EFA dffdc gpi la thich hdp khi: 0.5 < KMO < 1 va Sig. < 0.05. Kd't qua phan tich EFA cho thd'y. he sd KMO la 0.799; kid'm
y und Forecasi Revie
85
BATIG: KET QOA HOI QUY CUA MO HINH MGHIEM CflU
Md hinh
(Hang so) DTDN M T P L MTLV TDNTV P M K T CNTT CSVC
H^ stf h^i quy c h t ^ chu^n hoa
p
^ 0 4 6 0.213 0215 0 182 0.112 0.035 0 130 0.144
Sais^chn^n 0.177 0.046 0 042 0.039 0.052 0.014 0.034 0.033
H$ stf hdi quy chu^n hoa
Beta
0233 0.243 0.202 0.111 0.096 0.156 0.184 t
0.261 4.660 5.093 4.670 2.143 2.408 3.794 4.321
•Sip.
0.795 0.000 0.000 0.000 0.033 0.017 0.000 OOOO
Thtfngke Diingsai{H#s6'VIF
0.589 0.649 0 789 0.550 0.930 0.871 0.814
1.698 1.541 1.267 1.818 1.075 1.148 1.228 a Bie'n phu thuoc; CLBC
R-hieu chinh: 0 581 Durbm-Waison; 1.792
Ve Ludt Ngdn sdch nhd nUdc Luat Ngdn sdch Nha nffdc ndm 2015 hien nay da khac phuc dffdc mot sd nhffdc diem
NgLK n tac gia
dinh Bartlett's 3.144; Sig.= 0.000. Dieu nay cho thdy, ke't qua phan tich Id phu hdp vdi dieu kien ve kiem dinh KMO vd Bartlett's.
Ke't qua phan tich EFA cung cho tha'y, he so' tai nhan to' ciia cdc bid'n deu dat > 0.5, ndn cd thd' kd't ludn, riit trich difdc 7 nhan to', gdm: Dao tao - dai ngp (DTDN); Moi trffdng phdp ly (MTPL); Mdi trffdng lam vide (MTLV); Trinh dp nhan vidn (TDNV); Phan mem ke toan (PMKT): Cong nghe thdng tin (CNTT): Cd sd vat chat (CSVC).
Kid'm dinh kd't qua hdi quy
Ke't qua phdn lich hdi quy cho tha'y, cac he cd gid tri Sig. < 0.05, nen cd the ke't luan td't ca 7 nhdn td, gdm:
DTDN; MTPL; MTLV; TDNV; PMKT; CNTT; CSVC tren deu tdc ddng cd y nghia de'n nhdn id' Chd't Iffdng bdo cdo tdi chinh.
Kiem dinh da cdng tuyd'n cho tha'y. he sd VIF <
2, md hinh khdng dinh khdng cd hien tffdng da cpng tuye'n. Theo do, kd't qua hdi quy nhff Bang.
KET LUAN VA KHUYEN NGHj
Kd't qua nghidn cho ihay, cd 7 nhdn to' anh hffdng de'n cha't Iffdng bdo cdo tai chinh do Id: Mdi trffdng phdp ly; Trinh dp nhan vien; Phan mem ke'todn; Mdi trffdng lam vide; Cd sd vdt cha'l; Dao tao - Dai ngd;
Cdng nghd thdng tin. Trong dd, nhan td Mdi trffdng phdp ly cd anh hffdng tdn nha't.
Trdn cd sd ket qua nghien. nhdm tdc gia de xua't mdt sd'giai phap nham hoan thidn he thd'ng bdo cdo tai chinh cua cac ddn vi sff nghiep cdng lap irdn dia ban tinh Binh Dffdng nhff sau:
Mgt Id, ve Mdi trUdng phdp ly. Can hoan thien mdi trffdng phdp ly phii hdp de' cung cap thdng dn chat Iffdng bao cao lai chinh hffu ich hdn cho ngffdi suf dung, CO the thffc hien mot so giai phap nhff:
cua Luat Ngan sach Nhd nffdc nam 2002 ndi chung. Tuy nhien. vdn con bdc 16 mpt sd did'm chffa phii hdp. can dffdc hoan thien. Theo dd, cdn thffc hidn doi mdi quy trinh NSNN ndi chung va quy trinh ngdn sdch dia phffdng ndi ridng theo hffdng tach bach, rd rang. Ddng thdi, doi mdi cd chd' tai chinh ddi vdi ddn vi cdng theo hirdng tang cffdng phdn ca'p va tang tinh tff ehu, ni chiu trdch nhidm cho edc ddn vi sff nghiep cdng lap irong quan l^, sff dung ngudn lffc. ^
Can c6 nhutig quy dinh. tidu chuan cu the ve cdng khai, mmh bach thdng tin dd kdtodn cdng ndi chung va ke'todn trong cac ddn vi si/ nghiep cdng lap ndi rieng cd cd sd phap ly thffc hidn trdch nhiem cung nhff chiu sff rang budc khi thffe hidn, qua do dap ffng td't nhu cau thdng tin cho cac ddi tffdng sff dung khac nhau. Dong thdi, quy dinh vide ghi nhan vd trinh bay thdng lin tai chinh, phan dnh day du cdc ngudn lffc lai ddn vi dd' ngffdi su" dung thdng tin cd the' danh gid dffdc tiem lffc tai chinh va qua trinh hoat dpng cua ddn vi; Can quan ly ngan sdch gdn vdi dau ra de' tao sff rang budc ve ke't qua hoat ddng cua ddn vi trong qud trinh hoat ddng cua ddn vi.
Ve Ludt Ke loan: Can cd quy dinh thffc hidn ke toan dffa trdn cd sd ddn tich ap dung cho cdc ddn vi hdnh chinh sff nghiep ndi chung, cac ddn vi sff nghidp cdng lap ndi ridng de' cung cap thdng tin mpt each day du ve tinh hinh tdi san, ngudn vd'n, chi phi... cua cac ddn vi. Can phan biet rd bao cao tai chinh vd bdo cdo quyd't toan NSNN nhdm dap ffng nhu cau sff dung thong tin cho cdc ddi tffdng su" dung.
Ve Che dg ki' todn hdnh chinh sU nghiep: De bdo cdo tdi chinh cd the cung ed'p thdng tin hi?u ich phuc vu cho cdc dd'i tffdng sff dung khdc nhau, ben canh vide hoan thidn ndi dung, phffdng phdp lap bdo cao tai chinh, che' dp kd' todn can dffdc tiep tuc sffa ddi. Theo dd. He thdng muc luc tsiSNN hien nay khd nhieu khoan muc va nhieu su" phdn idng. Do dd, nen can quy dinh ro mdt so khodn muc trong hd thong muc luc \ S N N de diing vdi tinh cha't vd ddc die., cua timg khoan muc vd \iec ghi nhan L: i th nhap kho \at lieu, cdng cu dung cu tig cho hoat dpng sff nghiep dffdc xdc . \ h e o
86
nguyen tac gid gdc tffdng tff nhff gid gdc nhap kho cho hang hda...
Hai Id, vi Ddo tgo - dai ng$. De' nang cao chat Iffdng bao cdo tdi chinh, can c6 ddi ngu ke' loan vidn, ehuyen gia vd nhffng ngffdi lam ke' todn khu vffc cdng c6 trinh dp chuyen mdn cao, am hid'u ITnh vffc, md minh phu trdch. VI vay, ydu cau dat ra cho cdc cd sd ddo lao la phai sdm nghien cffu, xay dffng va td chffc cac chffdng trinh dao tao chuydn nganh ke' toan cdng nhdm gdp phan tao ra ngudn nhan lffc kd' todn cha't Iffdng cao, dap ffng nhu cau phdt trie'n cua da't nffdc vd hoa hdp vdi xu hffdng chung ciaa thd'gidi. Dd'i vdi cdc ddn vi sff nghiep cdng lap, ciang can phai lao nhidu didu kidn de nhffng ngffdi lam cdng tdc kd' loan cd cd hdi dffdc trao ddi, bdi dffdng them kie'n thffc, dap ffng yeu cau cua cong viec, nganh nghd chuydn mdn.
Ben canh chinh sdch ddo tao, bdi dffdng kid'n thffc, thi chd' dd dai ngd dd'i vdi nhffng ngffdi lam cong tac ke lodn cflng he't sffc quan trpng. Cdc ddn vi sff nghiep ndn cd nhffng chinh sdch khen thffdng ddng vidn cho ke loan vien mpt cdch xffng ddng, khi hp hoan thdnh td't cong viec cua minh. Dieu nay nen dffdc quy dinh ro rang trong quy che' chi lidu ndi bd cua ddn vi trong mdi nam ldi chinh.
Dong thdi, thffdng xuyen td chffc cac cudc thi ke todn gidi giffa edc ddn vj sff nghidp de' ndng cao kid'n thffc, ciing nhff khich le, dgng vidn y chi cua ke' toan vien.
Ba td, vi Moi trUdng ldm vifc. Mdi trffdng lam vide can dffdc dam bao ve cd sd vat cha't, trang thie't bi, ffng dung
cdng nghe thong tin vd cd chinh sach, che'dd dao tao, ddi ngp td't vdi nhan vien dffpc xem Id mdi trffdng lam vide lot va ngffdc lai.
Bdn Id, vi Ca sd vdt chdt. Neu khong cd mot he thdng cd sd vat cha'l - trang thie't bi ky thudl chuyen nganh td't, thi ke' loan vien Ididng the ffng dung cdng nghe thdng tin, phan mem ke' loan trong cdng vide kd' todn de tao ndn mot he thd'ng bdo cdo ldi chinh hodn Ihien. Do do, can hoan thien he thd'ng trang thid't bi, cd sd vat cha't ky thuat phuc vu cdng tdc kd' toan, chdng han, nhff: he thd'ng mdy tinh van phong, he thd'ng mang, dffdng iruyen internet..
Ndm Id, vi Trinh do nhdn vien. Can nang cao nang lffc trinh do kd' loan vidn bdng viec hua'n luyen vd ddo lao cdc ldp lap hua'n dinh ky vd chinh sach, chd'dd kd' todn, ndng cao tnnh dp lin hpc va he thdng phan mem ke' loan cung nhff ky nang ldm viec.
Sdu Id, vi Trinh dg cong ngh^ thdng tin. Hien nay, da sd' cdng viec ke' lodn deu lam vide trdn mdy tinh, khdng con lam viec thu cdng bang tay nhu" ngay trffdc nffa. Dieu nay khang dinh tam quan trong cua cdng nghd thdng tin trong kd'todn, VI the', nhffng ngffdi lam cdng lac ke' loan phai cd mdl trinh dp cong nghd thdng tin nha'l dinh de dap ffng ydu ciu cdng viec.
Bdy Id, ve Phdn mim ke'todn. Mudn nang cao cha'l Iffdng bdo cao ldi chinh ddn vi sir nghiep cdng lap can ldp Irung vao nang cao chat Iffdng phan mem ke' toan hanh chinh sff nghidp, vi phan mem kd'todn hdnh chinh sff nghiep co ldc dpng de'n chat lu'dng bao cao tai chinh. Nhff vay, Bd Tai chinh (cd quan ban hanh phan mem kd' toan hanh chinh sff nghiep) can nang cao cha't Iffdng phan mem, vi hien nay phan mem ke' todn hdnh chinh sff nghidp vdn chffa du'dc hoan thien.
Can hoan ihien cdc ndi dung, nhff: giao dien, kha ndng Iffdng thich vdi he dieu hdnh mdy tinh, dap ffng yeu cau cua cac chffdng trinh diet virus, td'c dp xff ly sd' lidu..., nhff vay gdp phan bao dam td't hdn cho chat Iffdng bdo cdo tai chinh.Q
_ TAI Ll|;U THAM KHAO
1. Qudc hdi (2015). Lugt Ki'todn, sd88/2015/QH13, ngay 20/11/2015
2. Pham Qudc Thuan vd La Xuan Dao (2016). Cha't Iffdng thdng tin bao cao tai chinh - Tdc dpng cua cdc nhdn td bdn ngodi: Phan tich nghidn cffu tinh hudng tai Viet Nam, Tap chi Phdt trien Khoa hgc vd Cong nghe, 19( 1Q)
3. Clark, C (2010). Understanding the Needs of Users of Public Sector Financial Reports: How- far Have We come?, Victoria University Melbourne
4. luliana Cenar (2011). Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting, Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, " 1 Deeembrie 1918" University, Alba lulia
5. Harun, H. (2012). Public sector accounting reforms in the Indonesia post - Suharto Era. PhD Thesis, Waikato University
6. Nunnally, J. C . and Bernstein. 1. H. (1994). Psychometric theory (3rd ed). New York:
McGraw-Hill
7. Hongjiang Xu, Jeretta Horn Nord, G. Daryl Nord. Binshan Lin (2003). Key Issues Accounting Information Quality Management: Australian Case Studies. Industrial Managermeni & Data Systems, 103(7), 461-470
Economy and Forecast Review
