TAI CHiNH-7-/)flng 72/2074 «
MOT SO VAN DE VE HOAN THIEN
HE THONG KE TOAN DOANH NGHIEP VIET NAM
• • • TS. NGUY§N VAN HAU - TrUdng Cao ddng Kinh teKy thudt ThUOng mgi
Hodn thien Che dp ketodn DNphdi dUa tren dinh hUdng, chien luae chung vephdt trien ke todn, kiem todn tUng thdi ky. Theo gde dp vi md, che dp ketodn DN cung se tudn theo cdc nguyen tdc, phuang phdp ketodn trong tdng the he thdng ketodn DN. Bdi viet trao ddi ve Id trinh phdt trien vd hodn thien he thdng ketodn cua doanh nghiep Viet Nam theo Chien luge phdt trien ketodn - kiem todn den ndm 2020, tdm nhin 2030.
Ve dinh hiTdmg va nguyen tac hoan thien ke toan gdm cae khai mem, tiiuat ngii, ndi dung co Luat Ke toan ] - , ^ ^^^ ^^^^ ^^^ j^g' ^.^^ ^^^^ ^.^^ ^^^ j^^j j ^ ^ ^ ^ ^ ^^
toan chuyen nganh dac thii... cd nhu vay mdi ed su Thu nhdt, Luat Ke'toan nen xay dung dua tien cac thd'ng nhat trong tat ca eac van ban phap quy Uen nguyen tac co ban ciia ke' toan va khdng di qua sau quan deh ke'toan.
vao cac quy dinh cu the^ cW tie't; Phu hgp vdi su phat Thu tu, dam bao yeu cau hdi nhap Wen tai va tiieh, ling dung ciia cdng nghe tiidng tin va phai tinh Wong lai. Yeu cau hdi nhap ke' toan la rat can tWe't, de'n ye'u td' phat trien va hdi nhap, nham dam bao cho nen trong qua tiinh hoan tWen can phai tinh de'n dugc su hai hda trong viec cung cap thdng tin dang ye'u td' hdi nhap de dam bao tinh hdi nhap aia Luat tin cay; Phii hgp vdi cWe'n lugc tai chinh da dugc va yeu cau cung cap cae thdng tin tai chinh ke'toan.
phe duyet, trong dd cd eWe'n luge phat trieh ke'toan Thu ndm, eW quy dinh cac van de mang tinh - kiem toan, ciing nhu hai hda, ddng nhat vdi cac quy nguyen tac. Luat Ke' toan khdng nen quy dinh cac dinh ve cac linh vuc khac cd lien quan trong tiing vah de qua eW tiet ma cW nen quy dinh mang tinh giai doan; Phan dinh rd diiic nang nWem vu ciia cac khai quat, nguyen tac, nham dam bao va tao ra khudn eo quan chiic nang trong viec ban hanh quy dinh cu mau chung, kW dd mdi ed the keo dai duge "Wdi the^ ddng thdi giam sat tinh Wnh thue Wen cac quy thg" aia Luat ke'toan. Cae vah de quy dinh eW tiet cu dinh nay... the can de cac van ban dudi Luat quy dinh.
Thif hai, ban hanh Luat Ke'toan phu hgp vdi nen Thu sdu, xay dung va hoan tWen Luat phai tinh kinh te'thi trudng, hudng deh muc tieu "hdi W" vdi deh su ddng bd ciia toa.. bd he thd'ng ke toan Viet cac quy dinh qud'e te ve ke toan. Theo dd, Luat can Nam va phu hgp vdi muc tieu cu tiie tiing tiidi ky.
phii hgp vdi tinh Wnh kinh te'dat nude; quy dinh viec Viec sua ddi va hoan tiiien Luat Ke toan phai Wan sua ddi bd sung eac nguyen tac phii hgp vdi Chuan tiieo, dat ti-ong cWeh lugc phat trieh ke toan, kiem muc ke'toan nhu gW nhan gia tri tai san theo phuong toan da dugc phe duyet, dat dugc muc tieu cu tiie phap ket hgp giiia gia tri gW sd va gia tri hgp ly; bd ciia tiing giai doan va tao nen su ddng nhat tiong tat sung quy dinh ve chuan muc dao diic nghe ngWep ca cac van ban phap quy khac.
ke'toan, nang cao vai ti-d, vi tri ciia edng tac ke'toan Thu bdy, nang cao dao diie nghe ngWep trong ndi chung, ke'toan trudng ndi rieng; siia ddi cac quy cdng tac ke'toan. Luat ke'toan can the Wen dugc quy dinh ve chihig tir ke toan, sd ke toan phu hgp trinh dinh ve dao diic nghe ngWep nham ngay cang nang dd phat trieh cdng nghe thdng tm Wen nay. cao hon niia, tao ra tinh chuyen ngWep ciia nhiing
Thu ba, dam bao tinh ddng bd va bao quat toan ngudi lam ke'toan.
bd cac quy dinh Uen quan deh ke'toan. Luat Ke'toan Thu tdm, can phai cd dinh hudng nhat dinh tiong phai quy '^V^ '*"*^^ ^ ^ ^"^* ^^^ ' ^ ^ ^^ chung ciia Id trinh xay dung he tiid'ng ke'toan, dat ra muc tieu cu
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the tiing giai doan ma bat bude phai thue Wen duge. gia tii phap ly kW Wan theo cac quy dinh eiia khu Hem niia, vdi viee xay dung Id trinh theo nguyen tac vuc, qud'e te eGng nhu phan anh dugc cae dieu kien hoan tWen Luat ke'toan - hoan tWen he thdhg chuan kinh te'cu the aia Viet Nam. Mac dii, die do ke'toan muc ke'toan - hudng dan chuan muc ke'toan. Hudng DN la su hudng dan, cu the hda Luat ke' toan. He de'n timg bude se sii dung ludn thdng W hudng dan thd'ng chu&i muc ke'toan nhung ding khdng nen xay chuan muc ma khdng can phai cd tung che do ke dung mdt each qua dii tiet dan den viee thue Wen toan ciia cae don vi, timg thdng W hudng dan che'do cd the de dang nhung su cap nhat, dap ling yeu cau ke'toan ciing nhu la su ddng nha't, ke'thua trong qua phat trieh se khd khan hon.
trinh xay dung cae van ban ke toan... Hai hda vdi eac chinh sach tai chinh: Che do ke Ve djnh hudng va nguyen tic hoan thien he thong ^ a n DN ding nh^m muc tieu dieu hanh va quan ly chuan mUc ke toan doanh nghiep cho nen can hai hda vdi cac chinh sach tai ehinh khac nhu thue, tai ehinh, hai quan... nham hudng tdi sir He thd'ng chuan muc ke'toan phai dugc xay dvmg "hdi W" a i a nhiing quy dinh nay de vira thuan lgi tien eo sd phu hgp vdi eac quy dinh aia phap luat cho nhiing ngudi thue Wen ciing nhu cung cap dugc lien quan, trong dd dac biet phu hgp vdi Luat Ke'toan thdng tin trung thue va hgp ly nhat.
Wen hanh va cac quy dinh ve siia ddi, bd sung Luat
Ke'toan trong thdi gian tdi. Ngoai ra, phai dugc xay Mot so nghien cufu djnh lufOng cho thay, hien dung tien co sd cd tham eWe'u va cd su dgc lap nhat nay mufc do hai hoa giuTa He thong chuan mifc dinh ddi vdi chinh sach thue'va eac quy dinh ve tai ke toan Viet Nam vdi He thong chuan mUc ke ehinh nham dam bao tinh trung lap aia thdng tin ke' toan quoc te bien dong trong khoang 13,4% - toan dap img nhu cau sir dung tiidng tin aia da sd 87,5%, trong do mufc do sai khac trong phUOng diu the ed lgi ich lien quan den don vi ke'toan. phap do lifofng dUOc xac dinh d ty le kha cao
He thd'ng chuan muc ke' toan duge hoan thien (75,8 /o).
va bd sung tien quan diem ke thua ed chgn Igc cac '-«--««««^p-»^-^«w^^
quy dinh Wen hanh, dam bao tinh hgp ly va da di Hoan thien che' do ke' toan DN phai tinh de'n vao ddi sd'ng ke'toan ciia eac don vi ding nhu ngudi ye'u td' "md" va ti'nh chu ddng: Khi che' do ke toan lam edng tac ke'toan. Ddng thdi, manh dan tie'p can DN quy dinh cu the qua se dan de'n viec khd bao vdi nhung van de mdi ma he thd'ng Wen hanh chua quat het duge cac nghiep vu phat sinh cua DN, nhat bao quat. Viec hoan thien va bd sung ciing phai cd la trong dieu kien nen kinh te'Viet Nam da va dang CO sd phu hgp vdi thue tien nen kinh te'va trinh do phat trien manh me nhu Wen nay. Dieu nay se dan quan ly cua Viet Nam Wen hanh, phii hgp vdi thdng den cae DN nhieu luc khdng duge phep ehii ddng le qud'e te'. Ddng thdi, he thd'ng chuan muc ke' toan ma phai "chd" su hudng dan tie'p theo ve giai quyet phai dam bao tinh chat dinh hudng va du bao cho cac vudng mac nay mdi thue Wen duge. Hon niia, cac giai doan phat trien tie'p theo cua nen kinh te' viee ciing nhac, khudn mau trong cae quy dinh se Viet Nam tiong xu hudng hdi nhap kinh te' qud'e te' dan de'n tinh mat chu ddng, sang tao cua nhiing ngay cang sau rdng, tie'p nhan va ed chgn Igc nhiing ngudi lam ke'toan.
vah de cap nhat nhat cua he tiid'ng bao cao tai chinh - Hudng de'n su hdi W a i a cae loai Wnh ke toan qud'e te. DN: Nen kmh te Viet Nam vdi nWeu loai hmh DN Djnh hUdmg va nguyen tac hoan thien che do ^oat ddng nhu: Chung khoan, bao Wem, ngan hang ke toan doanh nghiep thuong mai... ne'u mdi mdt loai Wnh DN ed mdt che do ke'toan hudng dan tW se thuan lgi hon tiong qua Hoan tWen Che do ke'toan DN phai dua tren dinh tiinh ap dung song ding se td'n kem ve mat kinh phi hudng, diieh luge chung ve phat trien ke'toan, kiem xay dung, chinh siia, bd sung ciing nhu tap huah, do toan tiing tiidi ky: Che do ke'toan DN la mdt bd phan dd, can thiet phai hudng den cai chung nham da ciia he thd'ng ke'toan DN, nen phai Wan theo cac quy ung dugc cac yeu cau a i a cac loai hinh DN.
dinh ciia tiing thdi ky ve phat tiieh ke toan, de dap — ling yeu cau - muc tieu dieu hanh va quan ly a i a Nha "^^' ''^" ^^^"^ ^^^°'
nude. Theo gde do vi md, che do ke'toan DN ding se 7. Quoc hoi nUdc Cong hoa xd hoi chu nghia Viet Nam (2003), Lugt Ketodn, Quoc Wan tiieo cac nguyen tac, phuang phap ke'toan trong hoi nUdc Cong hoa xd hoi chu nghia Viet Nam khda XI;
tdng tiie he tiid'ng ke'toan DN. 2. Chlnhphu, Chien lugc phdt trien ketodn 2020,2030;
- Hoan tiiien che do ke'toan DN Wan tiieo su hdi 3.BgTdichlnh(2006),Heth6ngchudnmUcketodn Viet Nam, NXB Tdi chinh;
nhap qud'e te: Thdng tin do ke toan cung cap dii cd 4. Bg Tdi chinh (2006), He thdng ketodn doanh nghiep, NXB Tdi chinh.
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