PHO BIEN KIEN THtIC
Hoan thien he thong ^
phap ly ke toan,
kiem toan cua Viet Nam
TS. HA THI THUY VAM TrU'dng Dai hgc Thu'dng m^i
Ciing vdi qua trinh d6'i mtfi va phat tri^n kinh ti - xa h6i, he thd'^ng phap Iy kd'toan, kiem toan cua Vi$t Nam da khdng ngijfng dxidc cai t\in. Tuy nhifen, trtftfc nhiJng y§u c l u cua phat tri§'n da't nu'dc trong tinh hinh mdi, h$ thong nay ciing dang b(kc 16 nhffng han ch^'cin tiep tuc drftfc hoan thi§n.
NHLfNG KET QUA DAT DUtfC
Thanh tffu ldn nha't trong xay dffng khung kho phap ly ke todn, kifi'm toan eua Vifit Nam la da ed dffdc mot hfi thfi'ng phap ly tbd'ng nha't, bao gdm:
- Luat Kfi' todn, Luat Kifi'm todn nba nffdc, Luat Kiem todn dgc lap;
- He thfi'ng Chua'n mffc ke'toan vd Chudn mffc kiem todn;
- Van ban hffdng dan thffc hien cdc chuan mffc kfi' toan va kiem todn;
- Cdc chfi'dd kfi'toan va quy dinh, hffdng dan kfi'todn...
De tie'p tuc ddi mdi, md cffa, hdi nbap vd phat trifin, chung ta can cd nhffng nhin nban, danh gia, xdc dinh rd nhffng yeu cau ciia sff can thifi't cung nhff giai phdp hoan thifin he thfi'ng phap ly kfi'todn, idem todn.
Lugt Ketodn sd 03/2003/QHll da dffdc Qud'e hdi thdng qua nam 2003, cd hifiu Iffc tff ngay 1/1/2004 Id van ban phap ly cao nha't ve kfi' todn, xet ea d gde dp la mdn khoa hpe eung nhff la mdt ngbe. Luat dd tao hanh lang phdp ly cho mpi hoat ddng kfi'todn va la dieu kifin quan trong de ke todn Viet Nam dan dffdc qudc te' thffa nhan, tifi'n tdi hpi nhap; quy dinh va khang dinh vai trd quan trpng cua kfi'toan hong vific cung ea'p thfing tin thifi't hiffc, bffu ich eho viec ra quyfi't dinh ciia ede dd'i tffdng sijf dung khde nhau phia hdp vdi muc dich sff dung cua minh. Luat cung da cd nhihig quy dinh tao hanh lang phdp ly cho boat dfing ngbe ke toan hong xu thfi' md ci!fa va hdi nhap.
Tuy nhien, tff nam 2003 de'n nay, eung vdi sff phdt trien va md cffa, hpi nhap qud'c te' ciia nen kinb te, Viel Nam da ra ddi nhidu chinh sdch, che'dd mdi ve kinh tfi', tai chinb, ngan bang, thi trffdng chffng khodn, hinh thanh
\ a phdt hien nhieu tap dodn kinh te', khu cdng nghiep...
Luat Kfi' todn da van banh va di vao thffc lien bffdc d^u die bifin dffdc sff pbu hdp giffa cdc nguyen tac va npi
dung quy dinb^trong Luat vdi yfiu cau cua giai doan dau qua trinh chuyen ddi kinh tfi', bdi nhap qufi'c te' - giai doan ma cac cd chfi', ca'u tnic kinh tfi' chffa phdt hidn.
Cac nguyen tdc va npi dung quy dinh trong giai doan nay cbii ye'u dp dung phii bdp vdi tffng ddn vi kfi' tddn rifing le. Den nay, Luat Ke' todn chffa du cdc quy dinh phii hdp de cd the thie't ke', kiem ha, kiem sodt cd hifiu qua boat ddng kfi' todn; mat khde, cdc quy dinh chii yfi'u phh hdp vdi didu kifin kfi' todn thu edng hong khi vific vi tinh hda da dffdc thffc bifin tai dai da sd cdc ddn vi kfi'todn.
Lu^t Kiem todn nhd nUdc eung dd dffdc Qud'c hoi thdng qua nam 2005 va cd'hieu Iffc hf 01/01/2006. Kiem todn Nha nffdc da difdc tbanb lap tff ndm 1994, nhffng sau hdn 10 nam thi vai trd, dia vi phdp ly cua nd mdi dffdc xdc dinh ehinh thffc bang vdn ban ludt de khang dinh 1&
cd quan trffe thudc Qudc hdi. Id edng cu quan ly nen tai chinh, kinh tfi'va ngan sdch cua Nha nffdc.
d Viet Nam, kidm todn ddc ldp dffdc binh thanh trfin cd s6 khufin khd phdp 1^
va Ngbi dinb ve kiem todn dpc lap ndm 1994 va Nghi dinb ve kiem todn dpc ldp nam 2004 (thay cho Nghi dinh nam 1994). De'n ngay 29/3/2011, Lugt Kiem todn dgc lap dffdc Qud'c hdi ban hdnh va cd bieu Iffc tffOl/01/2012."
Van ban phdp ly dffdi luat la h$ thong cdc chudn mjjtc ke todn - kiem todn.
Sau mfit thdi gian dai, vdi sff gidp dd cua
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Kinh teva Dtf t«aoLien minh chau Au, cdc td chffc nghe nghiep kd todn, kiem todn qudc tfi', hfi thdng 26 chu^n mffc kfi' todn va 37 chuan mffc kiem todn cua Viet Nam (bao gdm cd dao dffc nghe nghifip) da dffdc cdng bd, ban hdnh tff nam 2001. Ciing vdi cac lull da ban hanh, hfi thdng chuan mffc ke todn, kiem todn da trd thdnh nen tang phdp ly vi&ig chdc cho hdi nhap vd phdt trien ngdy cang sau rfing ciia dat nffdc ta.
Tren cd s6 cdc chuan mffc quoc te ve ke todn, kiem todn dam bdo sff pbu bdp vdi dieu kifin cua Viet Nam ebung ta da cd he thdng chuan mffc kfi' toan khd hodn chinb, tao dieu kien thuan ldi cbo vific ghi chep kd todn cung nhff vific lap va trinh bdy bdo cdo tai chinh. Cilng vdi sff ra ddi cua be thfi'ng chuan mffc kd todn, cdc van ban hffdng dan thffc hifin, cac quy dinb, chd dfi kd todn eung da dffdc ban hdnh.
Cdc chu£n mffc kiem todn da thffc sff Id hdnb lang phdp ly cbo viee kiem tra, xde nhdn vd tinh trung thffe, hdp ly eua cdc bdo cdo tai chinh.
Bfin canh dd, van cdn tdn tai mpt sd' vin de, nhff:
(1) Cdc nguyen tac ke todn chffa difdc dp dung diy dii. Hifin nay, cdc nguyfin tdc ke' loan dffdc trinh bdy va ban hanh trong khufin khd mdt chudn mffc ke' todn thay vi trinh bdy dffdi dang khufin mlu IJ thuyfi't ke todn. Do dd, vai trd cua edc nguyfin tdc kfi' todn dd'i vdi vific lam ed sd xdy dffng cdc chua'n mffc kfi' todn dd bi han chfi';
(2) Mfit sd nguyen tac va npi dung chffa dffdc de cap diy dii, nbu': nguyfin tdc nfii dung quan trpng bdn hinh thffc, gid hdp ly... Difiu nay da gay trd ngai cbo vific thffc bifin cdc xdt dodn kdtodn hong qud trinh glii nhdn cac yfi'u td tren bdo cdo tdi cbinh, va'n d^ bdo loan vfi'n do cd stf khde bifit giffa viee dp dung nguyfin iSc gid gdc vd nguyfin tdc kfi't bdp giffa gid gdc vd gid hdp ly ddi vdi mdt so' dfi'i tifdng tdi sdn;
(3) Cdn dd'i vdi edc ehuan mffc cd ndi clung, quy dmh qud'c le khd khdc bifit vdi Viei Nam (khdng chi 6 gdc dd cdc boat Jong kinh te - tai chinb, ma cd d trinh dp nhan bifi'i. hifi'u bie't), tbi vific thffc hifin,
TAI LigU THAM KHAO
chap hanh gap khong it khd khan. Dieu ndy cung khfing chi dimg d viec ghi chep, phan dnh kfi'todn thdng thffdng, ma cd d khdu lap va trinh bay bdo cdo tai ehinb.
PHUONG HUCfNG HOAN THIEN
Tff phan hch thffc hang cd the thd'y, viec dffa ra cdc gidi phdp hoan tbien be thdng phdp ly kfi' loan, kiem loan phai dam bao dffdc nhffng yfiu clu cd ban: Ddp ffng diTdc yfiu can hep tuc ddi mdi, hdi nhap va phdt trien nen kinh tfi'thi trffdng; Tao dffng mdi trffdng phap ly day dd, toan dien de kfi' todn, kidm todn ngdy cang phdt trien vd hdi nhap sau rpng; Phu hdp vdi nhihig dieu kien, dae difi'm, yfiu elu va tnnh dp phat trien kinh te - xa bdi cua Vifit Nam.
Dd ddp lihg dffdc nhffng yfiu clu trfin, vific hoan thifin he tlidng phdp ly ke toan, kiem todn cin thffc hifin theo nhffng ndi dung cbu yeu sau:
ThU nhd't, sffa ddi, bo sung nhffng quy dinh can thifi't de Ludt Kfi todn, Ludt Kiem todn nha nffdc, ke ca Luat Kiem todn dpc ISp Id hfi thdng vdn bdn phdp ly cho ke todn, kiem todn nhff mdt ITnh vffc khoa hoc vd boat ddng nghe nghifip. Cu the: Cdc luat pbdi hoan thifin theo budng: Nang cao dia vi, gid tri phdp Ijl cua kfi' todn, kiem todn; Tang cffdng vj the' vd trdch nhifim, quydn han eua edc td chffc nghe nghiep ke' todn, kifi'm todn trong vific nghifin cffu, soan thdo, ban hanh cdc van ban phdp ly (han chfi' vai trd quan ly cua cd quan nba nffdc, tdng yfiu cau ve chuyfin mfin); Tao dffng sff thfi'ng nha't, ddng bfi d mffc dfi cao nha't ve nhffng quy dinh cua cd chfi', chinh sdch tdi chinh.
Thli hai, hoan thifin vific xdy dffng he thd'ng chua'n mffc kfi' todn va kiem todn.
Tifi'p tue nghifin cffu, ban hanh thfim mpt so'chua'n mffc de cdc he thd'ng chuan mffc kfi' todn difpe hoan ehinh, day dii, phii hdp vdi nen kinh tfi' thi trffdng eiia Viet Nam va cd dffpe sff cdng nhdn phdp ly cua qud'c tfi'
Cdc chuan mffc kiem todn ciing can dffdc hoan thifin theo hifdng thd'ng nha't ehung cbo ca kiem todn nha nffdc va kifi'm todn ddc ldp, de nang eao trinh dp dpc lap, khdch quan cua kiem lodn va chat lu'dng edng tdc kiem toan.
r/iM" ba, cdc quy dinh, hu'dng dan ke^ todn, cac chfi' dp kiem todn can dffdc xem xet, danh gia thffc trang va hoan thifin kip thdi hdn nffa de gnip edc ddn vi, td chffc tbi/e bien tfi't he thfi'ng chuin mffc cung nhff cae nfii dung quy dinh eua luat.
Hffdng ddn cu the pbu hdp vdi yfiu clu ciing nhu' trinh dd quan ly. trinh dp ke' todn ciia cdc ddn vi, td chffc va phdi dam bdo tinb khd thi.
Nghifin cffu ban hanh cdc chfi'dp ke'toan mang tinh dac thii cua tijftig llnh vffc, nganh •
1. Qudc hdi (2003). Lugt Ketodn sd 03/2003/QHI i 2. Qud'c hdi (2005). Ludt Kiem lodn nhd nUdc so 37/2005/QHll 3. Qudc hdl COI I). Ludt Kiem lodn dgc lap sd67/20lI/QHI2
4. Bp Tai ehinh (2006). Quyel dfnh sdl5/20O6/QB-BTC ve vifc ban hdnh che dd ki todn doanh nghiep
