NGHIEN CUU
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Tam quan trong cua h^ thong Id^m soat ndi doanh nghiep hien nay truoc xu the toan cdu
Phgm van Nam Bill Thi Binti
Phan hieu Trudng Dai iioc NOi vu Ha NOi tai Tp. H 6 Chi Minh
Trong xu the toan cdu hda va cude edch mang edng nghiep 4.0 ddi hdi cac doanh nghiep phai tu thich nghi vbi tinh hinh mdi de phat tridn. Toan cdu hda sd giup eac doanh nghiep cd co hdi md rOng eac mdi quan hd vd tim kiem cac nha dau hi hoac ddi tae de xay dung doanh nghiep ngay cdng phdt tridn va md rdng thj tmdng.
Viec tham gia cac td chuc kinh td the gidi, ddi hdi cae doanh nghiep Viet Nam phai ed nghia vu cung cap thdng tin bao edo tai chinh cdng khai, minh bach,... dd cung chinh la qud trinh ddi hdi thue hidn cdc quy hinh kidm soat ndi bd, mdi eac td chiic kiem toan ddc lap - uy tin de kiem toan cac bao cao tai chinh vd tinh hidu qui cung nhu kidm sodt hoat ddng ciia doanh nghiep.
I.Mddau
Diing trude cude each mang 4.0 va toan edu hda da tac dgng mgnh me ddn eac doanh nghiep trong va ngoai nude, ddi hdi cac doanh nghidp phai tu thich nghi vdi tinh hinh mdi dd phat tridn. Toan edu hda sd giiip cdc doanh nghiep cd eo hdi md rgng ede mdi quan hd va tim kiem cac nha ddu tu hoac ddi tac de xdy dung doanh nghiep ngay cang phat trien va md rdng thi trudng. Tuy nhien, mdt nen kinh td thi trudng edn qua non tre nhu Viet Nam se phai ddi dien vdi nhung thdch thirc tiem an ma cac doanh nghidp khi tham gia vdi tu each la thanh vidn ehinh thiie ciia: Td chiic kinh td the gidi (WTO), Khu vuc thuong mai tu do ASEAN (AFTA), Dien dan hgp tac kinh te A - Au (ASEM), Hgp tac kinh te Chau A - Thai Binh Duong (APEC), Hidp dinh Ddi tae Toan dien vd Tien bd xuyen Thdi Binh Duong (CPTPP)...
Toan edu hda cung dan tdi nhieu vdn de can trd va gdy khd khan rdt nhieu eho cac doanh nghiep chua kip thich nghi va dan den hang loat vu viee kinh td lien quan ddn mdt sd doanh nghiep (DN) va td chirc xay ra trong thdi gian vira qua, da keo theo nhieu yeu td bdt dn trong mdi trudng kinh doanh, cd tdc dgng den hoat ddng ciia doanh nghidp. Cac nha quan tri ehien luge ngay nay, quan tam ngdy cang nhieu hon den nhung van dd th^ ehe' doanh nghiep, quan ly nil ro va kiem soat ndi bg (KSNB) trong qua trinh thiet ke va thue thi ehien luge cho doanh nghiep ciia minh.
V^ec tham gia eae td chiic kinh te the gidi, ddi hdi cac doanh nghiep Viet Nam phai ed nghia vu cung cap thdng tin bao edo tdi chinh cdng khai, minh bach,...
dd ciing chinh la qud trinh ddi hdi thue hien eac quy trinh kiem soat ngi bd, mdi eac td chiic kiem toan ddc
1 6 "ClNH T^ CHAU A - THAI BiNH DUCJNG I T H A H Q 3 / Z O Z t t
lap - uy tin dd kidm todn cac bao edo tai ehinh vd tinh hidu qua eflng nhu kiem soat hogt ddng eua doanti nghiep hidn nay.
Ngoai ra, cdc doanh nghidp mudn dugc cdc nha ddu tu quan tam hgp tac, thi phdi xdy dung he thdng kidm soat ndi bd (HTKSNB) dd phdng ngua hudc, nhdm giiip eho nha qudn tri ra cdc quyet dinh diing ddn, hieu qua, trdnh dugc nhiing nil ro, that thoat v^
tai san va thiet hai ve kinh td. Mdc du vdy, hong thuc te khdng ed he thdng kiem soat ndi bd ndo ciia doanh nghiep hien nay la hoan hao trude xu the toan cau hda va ndn kinh te sd ndu khdng dugc du bao trude. H§
thdng kidm soat se giiip cac nha qudn tri phdt hien, phan tieh nhung sai 1dm dd phdng ngira, dieu chinh hong qua trinh thue hien muc tieu dat ra. Vi vdy, cdc doanh nghiep cdn xdy dung cho minh mdt he thdng kiem soat ngi bd minh bach, cdng khai thdng tin kip thdi va ddy du de tao long tin, thu hut eae nha dau tu yen tam tham gia, dem Igi Igi ich lau dai, hieu qua b^n vung ttr nha ddu tu eflng nhu doanh nghiep theo nguyen tdc WIN-WIN.
2. Tam quan trong cua moi tnrbng he thong kiem soat noi bg doanh nghiep trong giai ooan hien nay He thdng kidm sodt vung mgnh, se dem lai cho doanh nghidp cac loi ich nhu: Giam bdt nil ro trong moi hoat ddng cua doanh nghiep, bao g6m: Roj ro trong hogt ddng san xudt kinh doanh, nii ro thong tin nii ro hong quan \9 va su dung eac tai san, nii ro trong viee cae thanh vien trong doanh nghiep khong t u ^ thu noi quy, quy chd, quy trinh hogt ddng do doanh nghiep dd ra, eflng nhu eac quy dinh ciia lugt phap Tren CO sd quan ly duge nii ro, se dam bao eho doanh
nghiep tuan thii diing eae quy djnh, hoat ddng hidu qud, sii dgng tdi uu eac nguon luc. Cd khd ndng ddm bdo an ninh tai chinh, dam bao kha nang hoat ddng lidn tyc, ddng vflng va phat tridn hong dieu kidn ndn kinh td thi trudng phdt trien vd hdi nhap.
0 Vi^t Ncim hidn nay, cdc doanh nghidp ndi ehung dd nhan thiic dugc vai trd cila he thdng kiem sodt ndi bO (HTKSNB) trong quan ly va dieu hanh don vi. Tuy nhien, vide xdy dung HTKSNB tai eac doanh nghidp Vi^t Ncim hidn nay chua chii hgng kiem tra, kidm sodt toan bd hogt dgng cua doanh nghiep, chua chu trgng ddn phdng ngiia va quan ly nil ro ma chi tap tmng vdo viec thyc hidn eae chi tieu ke hoach, du todn vd kinh td tai chinh. Didu dd, da han ehe tae dung eua HTK- SNB, tham chi d mdt vdi doanh nghiep, KSNB chi mang tinh hinh thirc, gay tdn kem them ehi phi, ...
Qua bai vidt, tac gia mudn hao ddi ve vide xay dung HTKSNB hudng den quan hi nii ro trong doanh nghi$p, gdp phan giup cac doanh nghiep nang cao nang Ige quan ly, dam bdo vd duy tri phat trien bdn viing.
Hi^n nay, cd nhidu quan didm khae nhau vd HTK- SNB. Trdn nhung net chung nhdt, HTKSNB cua doanh nghidp thudng bao gom: Mdi trudng kiem sodt, hd thdng quan ly nil ro; He thdng thdng tin vd tmydn thdng. Trong dd, edt idi la Hd thdng ke toan, Cdc quy ehd, thu tgc kldm sodt va He thdng gidm sat va thdm dinh vide quan ly nil ro.
H^ thdng kidm soat bao gdm eac van dd mang tinh hidu qua tac nghidp hong hogt ddng kinh doanh va trong hoat dgng kiem sodt eua doanh nghidp ndi chung, gdm cac hogt ddng sau:
Thii nhdt, Kiem sodt hdnh vi, nd thd hidn thdng qua ddnh gia hgc tidp viec ra quyet dinh ciia nha qudn tri va nhdn vidn, ehii khdng phai ket qua ciia cdc quydt dinh qudn ly. Nd anh hudng den mdi quan hd giira quydt dinh cua nha qudn tri va hidu suat cua td chiic khi phdi hgp ngudn luc va ndng lue giiia cdc don vi kinh doanh khdc nhau.
Thii hai, Kidm sodt tai chinh vd phi tai chinh bao gdm vi^c qudn ly ehi phi cfla doanh nghidp, dd kidm soat chung, phdi dua hen sd tidn da duge lap ngan sach.
Do dd, Ban lanh dao phdi xdc dlnh tinh trang tai chinh, nhu: tai sdn, doanh so ban hang hoac kha nang sinh loi, sau dd so sdnh hidu suat thuc te vol hieu sudt ngan sach. 6 cap dd ehidn luge, tdng doanh thu vd cae chi sd vd kha nang sinh Idi sd la cde kldm soat chidn luge cd Hen quan. Neu khdng kidm soat tai chinh hidu qua thi hidu sudt ciia doanh nghidp tdt ydu sd xdu di.
Cd tiid ndi, dd dn dinh va phdt hien trong dieu kidn hidn nay thi vide xSy dung HTKSNB hudng tdi qudn ly
nil ro, cdn duge coi la van de uu tidn hang ddu. Tuy nhien, thuc te hien nay, d Viet Nam cho thdy, d phdn ldn cae doanh nghidp ehua Uiuc sg quan tam vd quan ly nii ro khi xay dung HTKSNB. Nhieu doanh nghiep khdng nhdn thiic ro ve nii ro tidm an hay hidn huu, ndn khdng xay dung chinh sdch qudn ly nil ro. Khdng it doanh nghiep khdng phan cdng trdch nhidm rd rang, khdng quy dinh ro ngudi chiu trdch nhidm quan ly nii ro d cap dd toan doanh nghiep va ttmg bd hode ehua cd bien phdp danh gia rui ro theo mdt hd thdng thdng nhdt ma cdn thuc hien manh mun, nhd Id va khdng ddng bg giua eac bg phan hong doanh nghidp.
dac bidt, edn kha nhieu doanh nghiep thidu su trao doi thdng tin ve nii ro trong doanh nghiep, ndn ehua cd dugc bien phap thich hgp de ngan chan va chdng dd nil ro. do nhung hgn ehe thidu sot dd da dnh hudng khdng nhd den hieu qud kinh doanh ciia nhidu doanh nghiep, nhidu doanh nghiep da lam vao tinh trang thua 16 keo dai, tham chi pha san.
Ngoai ra, doanh nghiep ludn anh hudng do ket qud hogt ddng cua he thdng kiem soat, thudng Id cdc ydu td tgo ra mdi trudng, chang han: toan bd thanh vidn cua doanh nghiep nhan thirc dugc tdm quan trgng ciia he thdng kiem sodt ndy, nd se phan anh sde thai ehung cua mdt don vi, chi phdi y thiie ciia mgi thanh vidn trong doanh nghiep va la nen tang cho cdc bd phdn khdc trong he thdng.
Qua nhimg phdn tich tren eho thay, su cdn thidt cdp bach eiia viec xay dung HTKSNB gdn vdi qudn I^
nii ro, nhdm tang kha nang du bao, danh gia, ngdn chdn vd quan ly cd hidu qua nii ro trong doanh nghidp. Doanh nghiep can cd cac quy dinh eg th^ vd xay dung va hudng dan thue hidn mdt HTKSNB hidu luc, hidu qua gan lien vdi ehirc nang danh gia va quan ly nii ro. Vi du, nhan thuc eua eac nha qudn tri ve liem ehinh vd dao dire nghe nghiep, ve viec cdn thiet phai td chiic bd may hgp ly, phan cdng, liy nhidm ro rang, ban hanh bang van ban eac ngi quy, quy chd, quy trinh kinh doanh...
Mdt mdi trudng kidm soat tdt, se la ndn tang cho su hoat ddng hieu qua cua he thdng kidm sodt ndi bd.
Danh gia mdi trudng kidm soat edn chd y cdc ydu td sau;
Thii nhat, tinh trung thue va gia tri dao due: Hd thdng kiem soat hoat dgng cd hieu qua hay khdng phu thudc true tiep vao tinh tmng thuc va tdn trgng eae gid tri dao diie ciia nhung ngudi ed iien quan ddn qua trinh kiem soat. Tinh tmng thue vd gia tri dgo dire, la ydu td quan hgng ciia mdi tmdng kidm soat, nd tac dgng den vide thiet kd, thuc hien va giam sat cac ydu td cua kiem sodt. Do dd, don vi phai xay dung dugc cdc ehudn mue, quy dinh ve dao dire cua cac nhdn vidn va nhiing nhd quan tri phai lam guong trong vide thue hidn cde quy dinh dd. Tuy nhien, de nhan vien
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NGHIEN Cl/U hong doanh nghidp tuan thu cdc quy dinh Uii td chire phdi logi tni, giam thieu nhiing dp luc va co hdi dan den nhung hanh vi thidu tmng thuc eua nhan vien trong td chire.
Thir hai, eo cdu td chirc: Co cdu td ehiic cung cap khudn khd, ma trong dd quyen hgn va trach nhiem ciia nhirng thanh vien trong td ehtic duge xac dinh.
Mgt eo cdu td chuc hop ly la didu kien ddm bao eho cae thu tue kidm sodt duae phat huy tac dung. Ngugc Igi, mdt eo cat td chiic qua phiie tap hoac khdng rd rang se nay sinh nhieu van de nghiem trong, bdt Igi eho don vi.
Do dd, de thiet lap ea cau td chiic thich hgp thi edn phdi chu y den nhiing ndi dung sau:
- xac dlnh ro quydn han va trdch nhiem chu yeu ddi vdi timg hoat ddng.
- Xdc dlnh cap bac edn bao cao thich hgp.
Thii ba, phdn dinh quyen hgn va trach nhiem: La viec xae dinh miic dd tu chu, quyen han ciia ttmg ca nhan hay ttmg nhdm trong vide dd xudt va giai quyet cac vdn dd, trach nhiem bao eao vdi cac cdp cd lien quan. Viec phan dinh quyen hgn bdng van ban cu the ed the se giup cdng vide duge tidn hanh de dang, trSi chay hon, cac thu tue kiem soat se phat huy tac dung.
Ngugc Igi, viec phan dinh nliiem vu va quy^n han khdng ro rang se phat sinh cung mgt nhiem vu nhung bi ehdng eheo d eae phdng ban khdc nhau, tham ehi trong cung bd phan. Do vdy, cdng viec se ach tdc, thu tgc kiem soat vd hieu, tidu cue cd the nay sinh.
Thir tu, chinh sach ngudn luc: La mong mudn cua td chuc ddi vdi eae nhan vien. Chinh sach nay bi^u hidn thdng qua vide: tuyen dung, dao tao, khen thudng, ky ludt... Cac chinh sach cd anh hudng rdt Idn den hanh vi dao diic va nang luc cua nhan vien, vi nd cd tac dung khuyen khieh (hay lam suy giam) ca vd tinh thdn, vat chat eiia ngudi Iao ddng.
Chinh sdch nhan luc dung ddn thich hgp se gdp phan tao ra dgi ngu nhan vien gidi, cd nang luc, dao dire, gdp phan giam bdt nhiing yeu kem ciia mdi trudng kiem soat va cac thu tue kiem soat. Ngugc lai, khdng the ed mdt hd thdng kiem sodt chat che vdi dgi ngu nhan vidn ydu kem v^ nang luc va dao dire nghe nghiep.
Thir nam, cae ye'u td khac: Ngoai cae ydu td trdn, mdi trudng kiem soat edn chiu tac ddng ciia eac ydu td ben ngoai nhu luat phap, su kiem soat eiia cdc co quan qudn ly- nhd nude, cdc dieu kien kinh td xa hdi, tidn bd ky thuat... Cac nhan td nay se tac dgng den thai do cua nha qudn tn trong viec thiet ke, van hanh he thdng kiem soat.
Nhu vay, mdi trudng kiem soat la n^n tang co ban ciia he thdng kidm sodt, Cac thu tue kiem soat se
khdng dgt dugc muc tieu neu hinh thuc kidm so^^ ^ kem, hogc nguge Igl moi hudng kidm soat tdt se . che su thieu sdt cua cae tiiij tue kiem soat.
3. Ket Iuan
m he thdng kiem soat n6i b6 thue sg hi^u Q"^ ddi hdi nhd qudn ly cdn tuan thu mgt sd nguyen tac nhu:
xay dung mdt moi trudng van hda chu trong den su Iiem chinh, dgo diic nghd ngiiiep eung vdi nhung quy dinh ro rang ve traeh nhiem, quyen han va quyen len, ddng thai can xdc dinh ro cdc hoat ddng f'^"' ^ ^^
CO nil ro eao.
Vol bdt ky thanh vien nao cua cdng ty cung phai tuan thu he thdng ki^m soat ngi bd va can quy dinh rd rang trach nhidm kiem tra va giam sdt vd tidn hanh dinh ky cae bidn phap kidm tra dde Idp. Ngodi viec thidt lap cac quy che kidm soat theo chidu ngang - doc hay ki^m tra eheo giua he thdng cdc phdng, ban...
Doanh nghiep can lap them phdng kiem tra kidm toan ndi bd va mdt ban kiem soat vdi nhidm vu phdt hien nhimg sai sdt cua ban didu hanh, kidm tra cac hgp ddng ed dung thii tue, du didu kien phdp ly chua va kiSm tra kho, quy tien mat dd biet cd bj chiem dung khdng nhdm ngdn ngtra nil ro ddn miic thdp nhdty.
Tai lieu tham khao
Nguydn Nggc Huydn (2013), Giao trinh Quan tri kinh doanh, tap 2, NXB Dai hgc Kinh te qudc dan;
Nguyen Thi Phuong Hoa (2011), Giao trinh Kilm soat quan ly, Nha xuat ban Dai hoe Kinh te qudc dan;
Phgm van Duge, Pham Xuan Thanh, Trdn Phudc, Tran Van Tting (2010) - Md hinh bdo cao danh gia hdch nhiem quan tri doanh nghiep niem yet - Nha xuat bdn Phuong Ddng;
Nguyen Nggc Quang (2013), Van dung md hinh Bang can bang didm trong kd toan quan tri dd nang cao hieu qua hoat ddng cho cde DN Viet Nam - Tmdng Dgi hge Kinh td Qude dan;
Niven, P. R. (2009). The didm can bang- Ap dung md hinh quan tn cdng viee hieu qua toan dien dd Uianh edng trong kinh doanh (Ban dich efla Duong Thi Thu Huydn). NXB Tdng hop TP. HCM;
Le van Quy ( 2019), "Tap Bdi giang: Ht THONG KIEM SOAT QUAN TRI", Khoa Qudn tri kinti doanh Tnrdng Dgi hgc Tai chinh — Marketing.
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