TAI CHINH DOANH NGHIEP ( So 06 (119)-2013 )
To chuc cong tac ke toan voi t6 cliu-c bo may kg toan trong cac Tap doan kinli te Viet Nam
T S . T h a l Ba Cong *
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'gp dodn kinh te Id mpt ea cdu s& hiru dirprc to churc thdnh hp thdng v&i cdc quy md l&n, vira CO chuc ndng sdn xudt kinh doanh, vira cd churc ndng liin kit kinh te nhdm tdng cu&ng khd ndng tich tu, tgp trung cao nhdt cdc ngudn lyc vi tdi chinh, lao dpng, cdng nghp, thf tru&ng...de cd su-c mgnh cgnh tranh tren thi tru&ng nhdm til da hod lpi nhugn thdng qua hogt dpng tren nhieu link vyc & nhieu vung ldnh thd khde nhau du&i hinh thuc cdng ty mf - cdng ty con
Td chuc cdng tac ke toin trong cac tap dodn kinh tS hogc TCT hogt dgng theo md hinh cdng ty me- cdng ty con mang nhimg n6t dgc thu rieng, do dnh hudng chi phoi chu yeu cua bin chit, die tiung cua TDKT vd die dilm td chuc qudn ly kinh doanh, pham vi dja bin hoat dpng ciing nhu nhu ciu thdng tin k l toin cua cic don vj. Td chuc cdng tic kS toin d tgp dodn kinh te Vigt Nam cd dac dilm sau:
Thir n h i t , tap dodn kinh te khdng cd tu cdch phap nhin, md chi l i td hgp cua cic phip nhin kinh te. Vi vdy khdng the coi td chuc cdng tic k l todn tap dodn kinh te nhu la td chuc cong tdc kS todn cua mOt doanh nghigp dpc Igp cho du bd qua tinh phip ly cua nd.
Thii hai, cdng ty mg khdng phii la cdp tien cua cdng ty con ma chi Id ngudi diu tu, kiSm soit cdng ty con vd cd dia vj phdp ly binh ding vdi cdng ty con. Vigc lip bio edo tdi chinh hgp nhat cd the thuOc tiich nhigm cua k l toan d cdng ty mg, nhung khdng cd nghTa l i phdng ke toin d cdng ty mg trd thdnh phdng ke toin tnmg tdm cua cd tap doin. Dong thdi khdng cd khdi nigm hg thdng tdi khoin v i sd ke toin hgp nhat cho toin tdp doin.
* Hpc vipn Tdi chinh
Thii ba, tiong tdp doin kinh te, cdc thanh viSn cua nd deu thyc hign bach todn dOc lap, td chdc cdng tdc k l todn d cdc don vj thdnh vien cd the chju sy chi phoi dnh hudng khde nhau bdi cdc qui che tii chinh v i che dp ke todn dgc thu tuang iing vdi logi hinh doanh nghigp cua tung don vj thdnh vien dd.
Nhu viy, vi|c chuySn ddi logi hinh td chdc cdng ty d l hudng tdi sy ra ddi md hinh
bo tri nhan vien ke toin phu hgp d l theo doi cic thdng tin phyc vu cho v i | c ldp cic bdo cio tdi chinh hgp nhit.
0 cdc cdng ty con cin theo ddi cdc khodn doanh thu nOi bO, phdi thu, phdi tia nOi bO, cic khoin diu tu vdn,... chi tiet tiong tgp doin. Ngi dung niy cd the dugc giao ngay cho nhdn vien k l toan d c i c phdn hdnh tiT^c tilp d l nhdn viSn dd phdi cd ti^h nhi|m ngodi vigc thyc hi|n cdng ty mg-con va tap doan kinh xu ty h | thing hod thdng tin len tS d Vigt Nam tat ySu se
nhiing vdn de cin giii quyet ve to chdc cdng tic ke toan doanh nghigp theo logi hinh cdng ty mg-con nhu thl ndo cho phu hg^. Trong khudn khd cua bdi viet ndy, ngoii dgc dilm cua tgp doin kinh t l nhu da trinh bdy trSn ddy, chung tdi muon d l cap den ngi dung cua vi|c t l chdc bp mdy ke toin tiong cic tgp doin kinh te cua Vigt Nam hign nay.
Nhu chdng ta da bilt, mpt tgp doin kinh te (gom cdng ty mg v i cdc cdng ty con) khdng cd tu cich phip nhan, nhung moi don vj trong do la mOt phdp nhdn dpc Igp. Do vgy khdng cd mOt bO may k l todn dugc thiet lap cho c i mOt tgp doin kinh tl.
Trong m5i don vj thdnh vien cin
b i o cio tai chinh rieng m i edn td chdc thdng tin chi tiet cung cip cho k l toin tap doin (cdng ty mg) d l Igp BCTCHN (Bio edo tdi chmh hgp nhit).
Cdn d cdng ty mg, my thuOc vao quy md v i tinh chit phdc tgp cua cdc giao djch kinh t l vd dau tu m i cd thS cdn phdi td chuc mOt bg phdn riSng chuySn chi de theo doi vd Igp b i o cio tdi chinh hgp nhit.
Moi dan vj thanh viSn, khi
\o chdc cdng tdc k l toin vdi tdt c i cic nOi dung cdng tdc k l toin (cic phin hinh k l toin) dlu do bg m i y ke toin don vj dim nhgn. Don vj thinh vien t l chue bO m i y k l toin nhu t h l ndo l i phy tiiugc vio vigc cdc don vj dd lya chgn logi hinh td chuc cdng
< ^ ^ Tap chi nghiSn ciifu Tdi chinh k^ todn
(^ 8^06 (119)-2013 } TAI CHINH DOANH N G H l | P
tdc k l todn (tgp tiung; phin tan;
nua tdp tnmg, nua phdn tdn);
Moi tdp dodn phdi ldp bao cio tii chinh rieng tung dan vj thinh viSn (bdo edo tdi chinh rieng cua cdng ty me v i b i o cio riSng cua cic edng ty con) v i bio cio tii chinh hgp nhit. Do dd, niu dung tren gdc dp cd tgp dodn phuc vg cho vipc Igp BCTCHN thi bg miy ke ti)in cua mOt tip doin cd thl dya tiieo md blnh td chdc cdng tic kS todn p h ^ tin.
Tgi phdng ke todn cdng ty mf. thyc hi|n quyen kiem sodt vd chi phdi cdng tdc kS todn cda minh ddi vdi k l toin cic don vj thdnh viSn (cdng ty con) theo cdc khia cgnh sau:
TrSn CO sd cic quy djnh hi|n hinh vdi cdng tic ke todn bao gIm: Ludt k l todn, cdc chuin mye k l toin, che dO k l toin dugc N h i nudc ban hinh, Cty mg se lya chgn vd vgn dyng phd hgp vdi ddc dilm qudn Iy cua m b h . Cdng ty mg se cd cdc quy djnh cy thl v l cdc chinh sdch v i phuang phip kS toin co bin d l thong nhit hda cic chinh sich k l toin cua cic thinh vien tiong tip dodn kinh t l v i edng tic k l toin tgi cdc dan vj thdnh viSn. Dong thdi hudng dan cic don vi tiiinh vien thyc hi|n cic quy djnh ey thS dd.
Dii vdi cdng vigc thyc hi|n cy thl tgi phdng k l todn cdng ty mg bao gIm:
- Doi v&i timg phdn hdnh:
chju tiich nhi|m theo sy phdn cdng cua k l toin tnidng, cic k l toin viSn d i m nhigm tiing phan hinh (nOi dung cdng tic k l toin) tiiyc h i ^ thu nhdp, xu ty tiidng
tin lien quan tdi ddi tugng ke toin thuOc cdng ty mg nhu: k l toin tiln; k l toin tii sin c l djnh;
k l todn vgt tu hdng hod; k l todn ban h ^ g , xdc djnh vd phan phoi kit qua; ke todn ddu tu tii chinh;...
- Bpphgn kiem tra ke todn:
Nhgn vd kiem tra sd Ii|u kS todn cua cdng ty mg v i s l li|u eic cdng ty con b i o cio.
- Bd phgn ke todn tong hpp:
+ Can cd v i o so U|u dugc thu nhgp, xd ty td cic bO phdn ke toin cua cdng ty mg cung cap Idp bao cio tii chinh rieng cua cdng ty mg;
- Bp phgn ke todn Igp bdo edo tdi chinh hpp nhat:
+ Cdn cd vdo bio cio tdi chinh riSng cda cdng ty mg v i cic bio cio tii chinh rieng ciia cic cdng ty con, cdng nhiing tdi li|u Uen quan, phin tich, tong hgp s l Ugu Igp bdo edo tdi chinh hgp nhit vd tiong trudng hgp tip doin ySu ciu thi cd thl lip b i o cio tii chinh bO phdn kinh doanh, cy the gom:
- BO phdn k l toin theo doi bin hing, tiSu thy ngi bO;
- BO phdn k l toin theo doi cdng ng, diu tu v i n nOi bO;
- BO phdn theo ddi cic khoin d i u tu vio cdng ty USn kSt, USn doanh;
' BO phgn k l toin phdn b l chSnh l|ch phat sinh, xdc djnh gid tii hgp ty tdi sdn, djnh gid t ^ sin;
- BO phdn hgp nhit kinh doanh, hgp nhit hogt dOng theo Iinh vyc hogt dOng vd khu vyc dja ty;
- BO phdn ke toin chuySn
tiich ldp bio cio tii chinh hgp nhdt cua tap doin.
Tgi phong ki todn cdng ty con:
Td chuc bO mdy k l toiif de thu nhin, xu ly va cung cap thdng tin kmh t l tdi chinh vd cdc thdng tm khic cdn thilt phyc vy cho viSc lap BCTC riSng cua cdng ty con:
- Doi v&i tung phdn hdnh:
Phdn cdng tidch nhigm tiing bO phgn thu nhdp, xd ty thdng tin Uen quan din tdng d i i tugn^
cda k l todn tgi cdng ty con: Ke toin tiln; k l toin vdt tu hing hoi; k l todn tiln Iuong; k l toin bin hing vd xdc dinh, phin phoi kit qui;...
- Bp phgn kiem tra vd ke todn tdng hpp: Thyc hi|n kiem tia s l U|u, Idp bio cio tdi chhih rieng cua cdng ty eon, cimg cdp bio cio tdi chinh riSng v i cic chdng td, tii li|u giii trinh nhiing thdng tin cin thilt b l sung cda cdng ty con cho cdng ty mg phyc vy cho cdng ty mg thyc hi|n cic but todn hgp nhit v i ldp b i o cio tdi chinh hgp nhit.
Tdi Ugu tham khdo:
De eucmg bdi gidng "Dgi eucmg ve ke todn trong cdc tgp dodn kinh te"
Ths. Dodn HQu Tup; "Mpt sd md hinh TDKT tieu biiu &
chdu A "/Tuan Vietnam.
Vietnamnet-vn
De tdi nghien ciru idioa hpc cdp bp cua: PGS. TS. Dodn Xudn Tien-2004: "Xay dyng md hinh to chuc cdng tdc ke todn doanh nghipp theo logi hinh cdng ty mp, cdng ty con & Vipt Nam "
