Nghien cuu trao doi
Idilioii\i]hicdp cat) A.^^/W iCin thu ^) Ld lii/i linloiu'^i.i ndm 20(11 c.ic nhd Linh dao cac niiin ASh XN dd nihil tn
Unichicn v tudny, \d\ diilii', lonr, ddiu; kinh Ir l^/zlA/. I ire
\ J r ihnir n'lnr (/<")/;.'; kinh Id , !>/' l/\' l.i nhdni m the JUKI vd Uiuc hicn iiJin licii Iicn kcl kinh tc tn'ny, l.iin nhin . is/vlA/
den 2020. Xdm 2010, lo trinh \dv diiny, < ony, ddny, kinh Ic .is'/' I A' dd dito\ rut ny.dn v.io ndm 20l:'\ ( ony, ddny, kinh Id
\.'^l'.\.\' duoc \ac dinh hao y.om c.n (/,)< /////;/; i/iu yen --.m:
(J) Mot thi Irudny llidny nhdt, moi khony, y.iaii ,s)/? \tidl chuny; (2) A A'/ khu \uc kinh tc ic k/ui ndny, cgnli tranh ( ao;
('.>j Mot khu vuc kinh Ic co kh.i ndny, phat trien cdn hdny \.i (4) Mot khu vi/c kinh tc lO khd ndny hoi nhdp dd\- dd vat^
ndn kinh Ic lodn tdu.
nhung biii dip ciui tiep tuc hoiin thic;>n. lIcl- ihong CMKT Vic}i Nam can tiep tuc hoim thien dl diil ducjc mire do hai hoa cao hem vdi cac lurc'rc trong khu virc va ihAng le
(|uoc te.
("ho de'n nay, ciic ccr quan soan thiio vii Ciic nhii ke toiin Vict Niim dil cd nhieu kinh nghic}m vii trinh do thuyen mAn phil hop de cd thS' hoiin thien hi thcing CMKT. 'Vicii Nam iuAn nhdn dirctc su hd irgii'ch cyc va hic^'U cjUii eua ciic nudc trong khu vuc vii cgng dong qud'c le. Cac to elii're nghe nghic}p KT, KT cua Viel Nam VAA, VACPA se lii
Hai hoa chuan muc he loan Viel Nam v6i cac nuoc ASEAN
• •
Nhufng thugn loi vd kho khan
T
ren CO sd hiep dinh^hung ve thira nhiin liin nhau trong ITnh vyc dich vu (AFAS), Ciic nucic ASEAN dii kf hicp dinh khung \v thira nhiin Idn nhau trong ITnh vuc dich vu ke loiin vii kiim loan, 'llieo dd, cac nudc ASl-AN cd the ihira nhan Idn nhau ve trinh dc) chuyen mdn, kinh nghiem vii ciic chirng chi nghe nghiep ke toiin, kiem toan. Dc huc'mg tdi mc)i cgng ddng kinh tc ASEAN thdng nha't, mc)t trong nhirng vd'n de quan trcmg niii cac nudc ASEAN cdn thyc hien lii dam bao mirc do hai hda cao trong he thd'ng phap ly ve ke loan- kiem toan (KT, KT), trong dd hat nhan la hai hda he thd'ng chuan myc k l loan (CMKT) cac nudc trong khu vuc. Dd'i vdi Viet Nam, viec nghien ciiu, hoan thien he thdng CMKT
//a/f r/ti ''Jie fndii ^ .'Jiifini
@ TS. Mai Ngoc Anh*
Ths. Tran Thj Kim C h i "
noi rieng vdi cac nuc'rc trong khu
\'Uc cd nhirng thuiin Icti cii kem nhieu khd khiin vii ihiich thuc.
Thuan ldi ccf ban
Siiu hem 20 iiiim doi mc'ri, he thong phiip luiU \e kc loiin ciia \'iei Nam di'i \a\ dung tucmg doi hoiin chinh phil luvp \i'i coche QLKTthi trudng \ii huc'rc dau tiep ciin \cii ihAng ll} ciiioc te. Co the ndi, khung phiip ly chung ve ke toiin Viet Nam
\\\c\\ niiy lii nen tiing Unuin k;i cho sy hoi nhi)p \'e ITnh \'uc K T, K T ciiii Viel Nam vdi ciic nuiic irong khu vyc ASEAN.
Viet Nam dii ban hiinh 26 CMKT, tren co sd van dung cd chon loc cac quy dinh ciia CMK T Qud'c te va phii hgp vdi dac diim kinh te xa hoi cua Viet Nam.
Sau gan 10 nam thyc hien, he thdng CMKT Viet Nam da bgc Id fodn .ul' f/tdno //JfJ/2
nhung nhiin to tich cue. dcing gop CO hit}u quii qua trinh hoan thien he thong C'MKl" Viei Nam.
Kho khan va thach thiic
1 Ic} thcing CMK I \iet Nam dii duefc bill! hiinh tren co so chgn be vii ke thira ciic qu\ dinh ciia he ihcmg CMK r quAc le. phii hgp vdi dilu kien cu the cua \'iet Nam. Tuy nhien. so \di ciic nircifc, diic biet la Ciic nirdc cd nln kinh te phat trien, mirc do hai hda ciia he thdng CMKT Viet Niim vdi thdng le quic te cdn khoiing ciich nhal dinh. Mot so nudc, nhu: Malaysia, Thai Lan, Indonesia dii dat dugc mirc dc) hai hoa rat cao hoac dil cd lo trlnh cu the de hdi tu he thdng CM qudc gia vdi he thdng CM qudc le.
* Hoc vien Tai chinh
" OH Lao dong Xa hoi
Nghien cUu trao dot
So vdi Ciic nudc trong khu \ue ASEAN, he thdng CMKT Viel Nam da ban hiinh mdi chi bao gdm nhiJng CM ca hiin. Ciic CMKT phiic tiip nhu: CAng cu tiii chinh, Gia tri hgp ly, thanh loiin tren co sd cd phieu, lAn thiit tiii siin chua dugc ban hiinh. Vic;>c nghien cuu, ban hiinh vii diim biio ciie CM nay di \iio thyc te ke loiin d cac doanh nghiep (DN) hi inc)t ihiich thirc rat lan ddi \di he thong ke loan Viet Nam.
He thdng CMKT Viet Nam dil duc)c iip dung tren thyc le giin 10 nam \'ii dii bucic diiu tiio ni sy thay ddi nhai dinh trong lu du\ \ii ihyc lien nghe nghiep ke toiin, kiem loiin. Tuy nhien, de diit dugc muc do hai hda cao hon. ddi hoi phiii co sy chuiin bi lot hon ddi vdi nguAn nhdn lyc ke loan, kiim loan Viet Nam, \e chuyen mon \ii kT nang nghe nghiep.
Vai tro ciia cac td chirc nghe nghiep ddi vdi qua trlnh xdy dung va hoan thien he thdng CMKT chua dugc phat huy mot each hieu
quii; Sy phiin bien .xfi hc)i ddi \c'yi quii Irinh xiiy dung \ii hoim thii}n he thong CMKT chua ducrc cjuan tiim diing miic. Chuc nimg nghien cuu \ il soiin thiio CMKT chua ducrc chuyen giiio cho e;ie tcS chuc nghe nghii}p doc kip nhu ciic nuc're trong khu vyc \ii thong \c quoc le. Dieu niiy liim hiin che sy dong gop eiiii cc)ng dong nhung ngudi himh nghe ke loiin dAi vc'ri quii trinh xiiy dung vii hoim ihieMi he llumg CMKT.
Mot so khuyen nghi
Trong lieii liinh hcii nhap kinh le \oi e.ic nuc'rc trong khu vyc, \ii dilic bit}t la hucmg uri thiinh hip cc)ng ddng kinh le ASl.AN, \ii."e hoim thic}n he} ihdng ke loiin ciiii Viet Nam \o\ ciic nuc'rc trong khu
\yc \ii thAng le quc)c te lii tin yeu \'ii mang tinh ciip kich. Chung toi cho rdng, nhdm diU dugc mirc d() hiii hda cao \di he thd'ng CMKT ciic nucifc trong khu vyc va thong le qudc te, qua trinh hoan thien he thdng CMKT Vict Nam ciin quan tiim nhimg vim de co biin sau:
Can xay dyng lo trinh cu the de tie'p tuc han hanh ciic CMKT mil he
Giam tien pliat cliam nop bao cao siil dung tioa don
Ngay 30/12/2011, Bd Tai chinh cd cong van sd 18036/BTC-TCT hucing ddn mdt so ndi dung trong qua trinh thyc hien Nghi dinh sd 51/2010/ND-CP va Thong tu sd 153/20 lO/TT-BTC. Cong van ban hanh theo hudng ndi long dilu kien in an, phiit hanh va sir dung hoa don tu in nhdm khuye'n khfch doanh nghiep sir dung hoa don ty in.
Cu the. Bd Tai chfnh khdng yeu cau doanh nghiep ty in hoa don phai cd phan m i m ban hang hda, djch vu gdn liin \'di phan mem ke loan nhu trudc, ma doanh nghiep chi can dam biio dinh ky hdng thdng dii lieu tir phdn mIm tu in hda don dugc chuyin vao sA k l loan de hach toan doanh thu.
Ngodi ra, ne'u doanh nghiep nop bao cao sir dung hoa don trong thdi ban 10 ngay ke tir ngay hit ban nop thi khdng bi xii phat. Ne'u nop bao eao sii dung hda don sau thdi han nay, doanh nghiep chi bi phat d miic td'i thilu la 2 trieu dong trong khi trudc day miic phat trung binh vdi hanh vi chdm nop bao cao hda don la 6 trieu ddng.
Trudng hgp doanh nghiep sii dung hda don trudc khi thong bao phat hanh trong ndm 2011 Bo Tai chfnh quy dinh ngudi ban bi xir phat d mirc phat tdi thilu ciia khung tien phat, ngudi mua vdn dugc ke khai khdu trir thue gia tri gia tang va hach toan chi phi.
PV
ihcing CMKT ViilH Nam hic}n hiinh eon ihieu nhu: Ton Ihi'it tiii siin, eong cu liii chinh, gi;i tri hcrp ly.
Kinh nghit}m Ciic nudc trong khu vuc \ii thAng le qucic le cho tha'y, eiin ec') ihcM gian de CMKT mcii, diic bic^t lii Ciic CMK T phuc tiip, di viio thyc lien. Do viiy, Vic'l .Nam Ciin biit tay ngay viio nghien cuu va hiin hiinh ciie CMKT nay dong thdi Xiiy dyng l() irinh cho cong liic tuyen Iruyen. diio liio de iip dung
\'iio ihyc tien eong tiic ke loiin kiem toiin cho ciic niim tiep theo.
1 loiin lhic}n he thcmg CMKT da ban hiinh ihco huc'mg phii hcrp vdi cac quy dinh mc'ri ciia he thcing CMKT quoc le. .Manh diin dua ciic quy dinh
\ il Ciic chinh siich ke loan phirc lap giin lien \di ciic quiin he tai chfnh trong Ciic nen kinh te thi trudng phat trien \'iio cac CMKT. Trong giai doan diiu, cd the dua cac quy dinh do d diing lya chon va khuyen khich ap dung trong cac DN.
Cau true lai khung phap ly ve ke loan theo hudng khong quy dinh che do ke loan cu the. He thdng CMKT la CO sd dl ciic DN van dung irong cong lac ke loan ihay vi cac DN chil ye'u thyc hien theo cac quy dinh cu the cua che do ke toan nhu hien nay. Viec cii'u triic kii he thdng phiip ly ke toiin nhu iren, mdt mill vira diim biio hiii hoa \di khung phiip ly ke toan cac nudc trong khu vyc va thong le qudc le mill khiic dam bao he tho'ng CMKT thyc sy di \ao thyc tiln cong tac k l toiin cua ciic DN.
liing cudng \'ai tro ciia cac t l chirc nghe nghiep ke loan kiim loan vii sy phiin bien xil hdi trong qua trlnh xay dyng va hoiin thien he thong CMKT Bg Tai chinh can CO Id trinh chuyen giao chiic nang nghien ciiu, han hanh CMKT cho Ciic id chirc nghe nghiep. Ddng thdi thiei lap mot co che md trong xdy dyng cac CMKT nhdm thu hiit sy dong gop cua cong dong nhimg
'^r//f c/n' 'Jie fodn '< •'/ir'^in fodn .ul f/idnn //2()/2
Ngliien cuu trao doi
ngucM CO chuyen mon vii thyc himh nghe nghicj-ji trong cjuii trinh x;i>' dyng xil hoiin thien ciie CMK T.
To chuc hi} thong diio tao nguon nhiin lyc ke loan kiem io;in thecr huc'mg kei hcrp giuii i\',\o tao mang tfnh hcic thuiil ciia eae ccr sir dixo uio vii diio tiio m;ing tfnh nghe nghiep ciia Ciic td chirc nghe nghii}p.
Chucmg trinh diio t;io ciin ducrc xii\' dimg theo hucVng tang cmrng cac nc)i dung mang tfnh hgi nhi)p \cri ihAng le ke toiin ciic nuc're trong khu \uc \ii tren the gicVi, tang cudng kT nang nghe nghic'p vii ngon ngir nhiim xiiy dyng ngudn nhdn lyc ke toan. kiem tOiin co dii hanh trang hc)i nhiip trong nhung nam tdi.
De hgi nhap diiy dii vii toiin dii}n vao nen kinh te the gidi, mdt trong nhihig x'iVn dl quan trgng dat ra ddi vdi he thdng ke loan Viet Nam la phai dill dugc mirc dc) hai hda cao vdi thdng \c ke toiin qudc le. Dac biet, vdi tu cdch la mdt thanh vien tich cue xdy dyng cdng ddng kinh t l ASEAN, viec hodn thien khung phap ly k l loan, kiim toan ndi chung va he thd'ng CMKT ndi rieng nhdm dat dugc mirc do hai hoa cao vdi cac nudc trong khu vyc lii rai can thie't vii cap bach dd'i vdi Viet Nam trong nhimg nam tdi. Dicu do doi hdi sy chudn bi tich cyc vii hieu qua hon nira cua co quan nghien ciiu, ban hanh CM, phat huy vai trd ciia cdc Id chirc nghi nghiep, cac co sd ddo tao va cdng ddng nhirng ngudi lam nghi k l toan kiim loan cua Viet Nam.D
Tdi lieu tham khdo
1. He thdng CMKT Viet Nam.
Malaysia, Thdi Lan. Indonesia...
2. Nguydn Hong San, Cong dong kinh te ASEAN: Npi dung va Ip trinh.
NW Khoa hoc )(d hdi. 2009.
(Tiep ihco Irang lii Khach the KTNB
Khiich the kieiii loan la ciic to cliire. dirn \'i lio;ie ca nliiin- ncri co nhiing thong tin e;in kic"'iii to.iii.
Khiich ihe ciui K 1 NB co IIK- l.i mot dcm \i. In.) phim CO ph;ip nhdn day du. hoac kliAiig diiy dii den mgt ihe nhi'in. Khiich the!- eiia KTNB d moi dcm vi cc) su khiic nhau tuy tliiiAc viio dac dK-m hoiil dong ciia dcm vi, nhieu khi con tuy tluiAc viio sir cjuy dinh noi bo cii;i DN vii ciiii dcm vi.
Noi dung KTNB
No\ clung chfnh ciia hoiit dong KINH lii kiem trii, diinh giii ifnh ddy dii, hieu luc va hieu qud cilii Ciic khau, cjuy trinh kiem soiit trong hi} thdng kiem tra, kiem soiil ngi bg , (ddi vdi kiim toan hoiit dgng);
kiem tra tinh tudn thit ciia cac boat dc)ng trong don vi dugc kiem , loan (ddi vdi kiim loan luiin thu);
kiem tra tinh trung thuc, hffp ly, minh hach ciia cac thdng tin tren BCTC (ddi vdi Kiem loan BCTC).
j Nhiem vu KTNB
: Xudt phat tir ddi tugng, muc tieu, chiic nang vii thyc triing KTNB dl ciip d tren, cd the dua ra nhirng nhiem vy ciia KINB nhu sau:
Kiem tra tinh phii hgp. hit}u lyc vii hiem quii ciiii hi} thc")ng kiem soiit noi be);
Kie'm tra vii xiic nhiin chiit lucmg, do tin ciiy ciia thdng tin kinh te, tiii chinh ciia BCTC, BCK T I quan tri trudc khi trinh ky duyci-i;
: Kiem tra su tudn thii Ciic i nguyen tdc hoiit ddng. quiin ly kinh I doanh, diic biet sy tuan thii luat
phap, chinh sach, che do tai chinh, ke toan, chinh siich. nghi quylt, quylt djnh ciia HDQT, cua Ban Giam ddc DN;
Kiim tra, danh gid tinh hieu lyc, hieu qua cua cdng tac quan ly riii ro, cac bien phap dam bao an I loan tai san va sir dung ngudn luc
cua don vi;
Phat hien nhiing so hd, ylu
kem, gian Ifln trong quiin ly, trong biio ve liii Siin ciia DN; de xudt cac giiii phiip nhiim ciu tien. hoan thien he thdng quiin ly, dieu hanh kinh doanh ciia DN;
Kien nghi cac bii}n phap sira chuii, khac phuc siii sol, tern tai; xir ly Ciic Siii phiim; dl xudt cdc bien phap hoiui thien HIKSNB, he thdng quan ly;
Bp mdy KTNB
Nguyen tdc chung khi xiiy dyng bo miiy K 1 NB la: Dam bao KTNB phiii true thuoc cdp liinh dao cao nhiVt de iing ho cho boat ddng kiem tOiin; diim bao cho bg phdn nay co quyIn hiin vii su ddc kip cao nhdt vii thyc hiclm tdt nhiem \u ducjc giiio; bao dam xem xet ddy dii doi vdi biio cao kiim toan va co nhirng bii}n phap thich dang tren co sd cac kiln nghi cua K 1 \
De ihyc hien cdng tiic KTNB, cac DN phai to chirc bd may KINB. Td chiic bd may KTNB ciia DN thudng dugc td chiic thanh phdng. ban, hoiic nhdm, tl cong tiic true thudc cd'p quan ly cao nhat (thdng Ihudng la HDQT)
Bd may KTNB. gc^m: Trudng phdng, Phd trucmg phdng (ne'u co), nhdm trirdng \'ii KTVNB. Sd lucmg KTNNB phu thugc \iio quy m6 kinh doanh. dia ban boat dc)ng, so lucmg cac don vi thanh vien linh chat phii'c tiip ciia cdng viec. yeu Ciiu quiin ly kinh doanh xii trinh d6, nimg lyc nghe nghiep ciia KTV.
Iren diiy la nhimg vdn dl co biin ciin dugc Xiic dinh vii lam ro.
Nhung \ iin dl nay la co sd de xdy dyng bd phiin KTNB cung nhu noi dung cdng viec x'd trach nhiem lien quan.D
Tdi lieu tham khdo
1. Giao trinh kiem loan ciia Hpc vien Tdi chinh;
2. Tdi lieu KTNB ciia mot so Tap dodn. cong ty vd td chifc nhd nifdc;
3. Cdc tap chi kiem todn;
4. Cdc website tren Internet...
/Jn/, 'i c/u' ''J{(> /ofin '/-' .'Jiifini /odn .ul //idn<f //2f)/2