Nghien cini trao toi
Hanli nghe Ke loan lai cac cong Iv cung cap djch vu ke loan Thac trang VQ giai phop hoan thien
S Nsuyin Ttiuy Hong*
Dich vu kdtoan (DVKT) la san phim tao I$p he th6ng thdng tin kinh tetai ddnh difdc cimg cdp theo y^u ciu va sif thoa thuin cua cac ben co hin quan.
DVKT la mdt loai binh dich vu vUa co tinh phap ly, vita co tinh nghiip vu mang tinh chuyin nghiip. Doi hoi, tuSn thu nhung nguyin tdc nghiip vu nhw danh gia ghi s6 ki'toan, l$p va trinh bay bao cao tai chinh... va yiu to^ap ly vikinh IS', tai chinh, la mdt loai hinh dich vu cao cdp. Tuy nhiin, vSn phai CO tinh chdt cua mdt dich vu thdng thu'dng. Do la, dam bao SIX bailongcua khach hang, diduy tri va tidp tuckyhcip ddnglSu dai DSng thdi, khdng vi pham nhiing tiiu chuan dich vu vdh dang tfua trin nh Ong ccf sa phap Iy va tiiu ch uin ky thuit nhdt dinh. Dd thitc hiin DVKT, ngiidi lam dich vu phai CO "Chiing chi hanh nghi Ki'toan" hay "Quing chiKiim toan viin".
T
ai nhilu qudc gia Irdn the gidi Hdnh nghi K^toan (HNKT) dugc quan tam vd cd lich sfl phat trien tfl lau. Trong khi dd, d Vidt Nam HNKT vfin cdn la mdt khdi nidm mdi va dugc hinh thanh tfl nhung nam ddu ihl^ ky 21. Dilu nay dd dang nhan thdy. qua sd lidu nhu bang 1. trang 18.
Mac du sd Iuong don vi va K l loan vidn (KTV) hanh nghe cd tde dd tang tnidng khd cao nhung van la con sd qua it so vdi ydu cdu phat triln cua nin kinh te. Ro rang, Vidt Nam dang r^l "cham chd" trong phdt triln loai hinh dieh vu cd tuih tidn ich cao nay. Hoat ddng eung ting dieh vu lam ke toan dugc cdng nhan tai Luat Kd' loan nam 2003 nhung thuc su di vao boat ddng iCr khi CO hudng dan vide dang kJ vd quan Iy HNKT nam 2007, vdi tdn ggi td chflc kinh doanh DVKT.
Trudc dd. cdc hoat ddng mang tfnh chdt dich vii tu vah tai chiiih da duoc Ihuc hidn bdi cac cdng ty kidm todn, cdc doanh nghidp (DN) va ed nhan lam DVKT, cdng ly ni vdh va van phdng luat su. Bdi tmh chat tu phat va chua dugc dilu chinh ndn Irong nhieu tnidng hgp hoat ddng tu vdh lai chmh va DVKT cd nhflng bien tu&ig gay thidt hai ddn ngudn thu ciia Nha nudc tfl thue. Sau khi Luat Ke loan 2(X)3 va mdt sd van ban hudng dfin Luat ban hanh dilu chinh true tilp vide t6 ehfle, boat ddng nay nhfl; Thdng lu sd 72/IT- BTC!, hudng dan dang ky hanh nghi va quan Iy boat ddng HNKT, vide td chflc thi, clip, thu hdi Chflng chi HNKT; Quylt dinh sd 32/2007A3D- BTC ngay 15/5^007, ban hanh quy ehe kilm soat chat lucmg DVKT;
Quyd't dinh so 87/2005/(2D-BTC
ngay 1/12/2005, ban hanh Chuan muc dao ddc nghi nghidp kd' loan, kilm toan va gdn day nhat, Chfnh phia ban hanh Nghi dinh sd 105/2013/ND-CP ngay 16/9/2013.
thay the ND 185/2004/ND-CPngay 4/11/2004, Nghi dinh sd 39/2011/ND-CP ngay 26/5/2011 ciia Chihh i^u ve xit phat vi pham hdnh ehinh trong linh vflc k l lodn.
Cd thd ndi, sura ddi ciia cae van ban phap ly lidn quan din md hinh cung cdp DVKT trong thdi gian qua da lao lap dugc CO sd phdp Iy ro rang hon cho su hinh thanh va jdiat triln theo chilu sau, chuydn nghidp hda cua cde don vi cung cdp DVKT Ihdng qua eac quy dinh ve; Dieu kidn thanh lap; liinh tu. thii tiic dang ky kinh doanh; quyln va nghia vu phap Iy ciing nhu quy dinh vl vide chdin dflt hoat ddng; quy dinh vl KTV hanh nghi. Tuy nhidn. nhin nhan mdt each eu thi va ehi till, cde quy dinh jAidp luat dilu chinh ve md hinh cung edp DVKT vdn chua hodn thidn, bdc Id nhilu han ehe. Tur dd, tac ddng khdng nhd den sii phai tiiln, nhan rdng loai hinh dich vu nay tai Vidt Nam.
Nhflng ban che bat cap cua phap luat vl loai binb cung cap DVKT
Thd nhdt, quy dinh ve vide thi va td chflc dn ihi cdp chflng chi HNKT chua thuc su phu hgp vdi thuc le.
* DH Kinh doanh Cong nghe Ha No!
.jfa// clu .'Mr lodn 1- .'Midm. lodn ^o l/tdna 44/2044
Nghien curu Uao doi
Bang 1 Nam 2008 2009 2010 2011 2012 2013
So aon vi DVKT 19 26 37 44 69 82
So KTV hanh nqhe 46 61 91 101 142 190 Hidn nay, mac dii phap luat da xac dinh DVKT la mdt loai hinh boat ddng kinh doanh cd dieu kidn, nhung nhin ehung cac quy dinh vl dieu kidn, trinh tu, thil tuc dang ky HNKT vfin chua thuc su lao lap dugc CO che dam bao quydn, loi ich cua cde ben trong quan hd DVKT
Thdng tu sd 72/rT-BTC, hudng dfin dang ky hanh nghd va quan ly boat ddng HNKT. vide td chuc thi, cdp, thu hdi Chflng ehi HNKT. Vdi muc dfch, hudng dan cu thi vl id chflc va boat ddng cua DVKT. Tuy nhidn, cac quy dinh ve thi va cdp chung chi hanh nghe edn qua xa vdi vdi thuc tl. Hang nam, Bd Tai chfnh chi td ehfle thi 1 ldn vao cudi nam. Vdi ngudi lam nghi kliodn thi cudi nam rat khd ed the tam gdc cdng vide dl hgc dn thi. Ndi dung thi cung ehua thuc su gdn vdi edng vide khi HNKT ndn can phai cd quy dinh rd rang vl ndi dung ede mdn thi. Tham quydn l6 chflc thi va cap chung chi giao cho Bd Tdi chfnh id chflc. Hdi Ke loan va Kilm loan Viei Nam (VAA) td chflc dao tao, bdi dudng kid'n thflc cho ngudi du thi Idy chflng ehJ HNKT va chi td ehfle I doi dn thi hang nam. Sd luong hdi vidn dang ky HNKT hang nam cd tang Idn. Tuy nhidn, khdng dap flng dugc thi tnidng.
Bdi tfnh din thdi diem nay, ehung la hidn cd gdn 500.000 DN, 1,5 tridu hd cd nhan kinh doanh va hang tiidu ngudi ndp thue thu nhap ca nhan ma trong dd cd ca nhan eho thud nha. cho thud lai san,... Khi kinh doanh mgi thanh phdn kinh t l deu cd nhu edu vl kl"
todn, dd'i vdi hd ed nhan va cdc DN vCra va nho thay vi cd bd may kitodn thi hg lua chgn thud dich vu lam ke todn. Xet ve mat kinh te ehac ehdn cd Igi hon, xet ve mat chuydn nghidp, sd hdu cua don vi eung cdp DVKT cd tfnh phdp Iy eao hon. Dilu nay. hoan loan phu hgp vdi qua trinh chuydn mon hod va phan cdng Iao ddng xd hdi. Tuy nhidn, dai bd phan ngudi HNKT tu do dang tit lam lu md nghd nghidp cao quy eua minh bdi khdng cd quy ehuan hanh nghi. chdt luong DVKT khdng dugc kidm chflng, giam sat bdi bat cfl ai. VAA, Bd Tai chfnh,... diu khdng quan Iy duoc thuc tidn nay. Day chi'nh !a tid'ng chudng canh bdo cho nghi k l loan tu do, tu phat: Hau qua khd ludng
deu tnit vao DN sir dung DVKT khdng chinh thing- Thif liai, luc lugng HNKT lai cde cdng ly cung c^p DVKT cdn qua ft oi so vdi sd lugng KTV dugc Bd 'Hj chfnh cdp ehung chi hanh nghd.
Luc lugng KTV hanh nghi cua mdi cdng ty cun"
cdp DVKT phd bid'n chi cd 2 KTV hoae kilm toSn vidn hanh nghd. Mot so KTV cdn lam vide ban then gian. (3ac DN Idm djch vu cho khach hang trong nu&
hdu nhu deu bi luc lugng hanh nghe tu do, canh tranh khdng lanh manh (chao gia re vd chat lugng djch vu thdp). Mdt sd DN chua thuc su nang cao chdt luang dich vu ndn chua cd thi trudng khdch hang tiem ning, khdng cd tfnh dn dinh, ehua cd quy che ddo tao cho nhan vidn. Doanh thu cua cdng ty cimg cdp DV0 cdn thap so vdi cac DN cung cap dich vu kilm loan do do thu nhap cua ngudi lao ddng lam vide lai cOng ty cung cdp DVKT cdn thap, chua on dinh va thitcJig xuydn bie'n ddng ndn vide dao tao nhan vidn dl c6the gdn bo lau dai vdi cdng ty la hit sflc khd khan.
Viel Nam cung bi cudn theo cudc suy thoai ciia nin kinh t l thi gidi, nhilu DN eung cdp DVKT ciing khdng trdnh khdi doanh thu bi giam so vdi trudc day, mot sd DN cung cdp DVKT cdn bi thua Id.
Mot sd giai phap hoan thien phap luat ve DVKT
Dl khde phuc nhiing bat cap trong quy dinh phip luat ve cung cdp DVKT, xin ndu mgl sd giai phap:
TfiAnhdt: Bd cdn td ehfle thi chung chi HNKTmS nam^ 2 ky, ban hanh va cdng bd lich Ihi KTV hanh nghi ngay tfl ddu nam.
Thd hai: Kiem tra va xfl Iy ddi vdi cac DN hanh nghi DVKT nhung khdng du dilu kidn hanh nghe theo quy dinh cua Phap luat. Nhdm ban ehl, sir canh tranh khdng lanh manh trong cung edp DVKT
Thuba: Xac dinh rd gid tri phap Iy ciia DVKTva ydu eau KTV hanh nghi ky tren BCTTC. trdn tdi lidu ke loan do ngudi HNKT thuc hidn nham khang diiiti irach nhidm phap ly vd nang cao chat lugng BCTC.
THA tu: Nang eao nang luc vd vai trd ciia VAA tflng bude, xay dung thanh td ehfle cd vai trd chti dao trong quan ly va phat triln nghd nghiep kd'toan.
Hidn nay, tai Viet Nam cdc cdng tac quan Iy. giam sal hoat ddng eung cap DVKT dang duge giao cho VAA. Dilu nay ia hgp I;^ tai thdi diem dang budc diu tridn khai, bdi Bg Tai chfnh la ca quan quan I^ chung vd chiu trdch nhidm ve chinh sach. Tuy nhidn, irons Ihdi gian l^, cdn xem xel phuong dn tflng budc xij dung mgl td chflc nghe nghidp dde lap cd vai Irocbi dao trong quan ly va phdt triln thi trfldng cung 4 DVKT Vide tach ehfle nang quan Iy vd phdt triln iH
-'Ja/i rld.'Mr'lmn 'e .'MiAn lodn id IL 'lan^ J J/2044
Ngnien cuu irao aoi
trudng cung edp DVKT thdng qua phan ca'p eho mdt id chflc ddc lap quan ly se tao ra co ehl linh hoat han so vdi vide dat trong su quan ly true tiep cua eo quan quan Iy Hanh chfnh - Bd Tai chi'nh .
Xel d dieu kidn Ihuc t l Viet Nam hidn nay, VAA la dan vi rat phu hgp vdi VI tri nay. Dugc thanh lap tfl nam 1994 den nay, Hgi K l loan va Kidm loan Viet Nam da cd nhilu boat ddng thid't thue. Dac bidt. trong nhidm vu phdt trid'n va quan Iy HNKT.
Thii: ndm • DVKT la nghi edn mdi d Vidt Nam. Bdi vay, cDng vdi vide hoan lliidn cde quy dinh cua phap luat ve HNKT theo hudng tang eudng trdch nhidm cua chu the nay, tao nilm tin cho ngudi sfl dung dich vu thi eung cdn tao lap mgl che dd uu dai ridng vl tai chinh, nhu: Uu dai ve thue thu nhap DN trong mdt thdi han nhdt dinh; \h dai ddi vdi nhung to ehfle, ca nhan khi su dung DVKT.
Bdn canh cae bidn phdp ve chfnh sdch phap luai cung can tang cudng luydn truyen, nang cao hilu bie't cua ngudi dan vl nghi DVKT.
Cung nhu, hilu bil'i vl quyln Igi ciia minh khi ky hgp ddng dich vu vdi cdng ty eung edp DVKT.D
Tdi lieu tham khdo 1) Tdi lieu hdi thdo lgi Hgi nghi ve cong tac qudn ly HNKT ciia VAA 2007- 2013 .
2) HNKT. nghe dich vu cao cap- PGS.TS Dgng Vdn Thanh, Tgp chi Ke todn vd Kiem todn
3) Vdn kien Dai hoi nhiem ky V Hgi Ke lodn va Kiem todn Viet Nam, Ba Nguyin Thi CUc. Chu lich Hgi Tie vdn thue Viet Nam.
4) DVKT Viel Nam nhitng han the cdn khde phuc: PGS.TS Mai Thj Hodng Minh. Tgp chi Ketodn vd Kiem lodn sd 3/2013.
Cugc hop lan thur nhat cua Ban Tuyen truyen Hgi Ke'toan va Kiem toan Viet Nam
nhigm kyV (2014-2019)
N
2/11/201 4 lai Ha g d yNdi. Ban Tuydn truyen - VAA td chflc cudc hgp trien khai Nghi quylt Ban cha'p hanh Hdi Ke todn va Kilm loan Vidt Nam (VAA) khda V Idn thfl 2, dudi su chu tri eua TS. Nguydn Xuan Tiiang, Phd Chu tich VAA, irfldng Ban Tuydn truyin chu tri. Tham du cudc hgp cdn cd PGS.TS Dang Van Thanh. Chu tich VAA, dng Vu Huu Nam, Phd Chu tich VAA va cdc thdnh vidn trong ban.
TS. Nguydn Xuan Thdng da trinh bay Quy chi hoat ddng; du thao Kl hoach hoat ddng cua Ban Tuydn truyin nhidm k)- V (2014-2019); Du ihao phan cdng nhidm vu ciia Ban.
Tai budi hgp, cdc thanh vidn Ban Tiiydn iruyen da thao luan, ddng gdp nhilu f kid'n cho kd" hoach hoat ddng cua Ban. Ba Dinh Thj Thu^, Phd Gidm ddc Ihudng true Cdng ty CP Misa, Phd Ban Tuyen truyin dl xuat VAA tao lap trang Fanpage dl cd sir tuong tde gifla hdi vidn, nhflng ngudi quan tam de'n kl" loan, kiem loan vdi VAA. giflp hg trao ddi kinh nghidm nghe nghidp trdn didn dan mang xa hdi nay. Dac bidl, giao didn website cung se duge ddi mdi dl cap nhat nhieu thdng tin den ddc gia han. Cac thanh vidn ciia Ban mong mud'n se gdp sflc ciia minh dl quang bd hinh anh ciia VAA rdng khdp ca nudc va qudc te' xflng ldm vdi quy md, boat ddng cua id chflc.
Phdt bilu chi dao tai cudc hgp, PGS.TS Dang Van Thanh ddnh gid cao cdng tdc tuydn truyin hidn nay cua VAA. VAA da cd Tap ehi khoa hge, cd website ridng. Can tuydn truyen ve VAA tren cac phuong tidn thdng tin nhdm quang ba hoat ddng ciia Hdi nhilu han, cd dau mdi lidn he vdi cde hgi thanh vidn de cd them Ihdng tin. Ban Tuydn truyin can phdt huy hon nfla de duy tri va phat triln Tap chf, website. Chii tich ydu cdu Ban Tuydn Iruyen cdn tiep thu cac y kid'n cua cae thanh vidn de bd sung vao kdhoach hoat dgng va trinh lanh dao VAA ban hanh trong thdi gian sdm nhdt.D
Le Dung .'Jaji ihl .Mr loan i' .Mirni lodn :id' Ihdna 44/2044
