KETOAN-KIEM TOAN
IfNG DUNG CONG NGHE BLOCKCHAIN VAO NGANH KE TOAN KIEM TOAN
• PHUNG THI HIEN
TOM TAT:
Cdng nghe bloekchain mang tam anh hffdng Idn dd'n nganh Kd' todn, Kidm todn va la xu hudng cdng nghd ma cac chuydn vien nganh Tai ehinh, Ke toan, Kiem toan khdng the' 'ngd Id' trong b^i canh cudc each mang edng nghd 4.0 dang phat trien nhff vij bao. Bai viet phan tich ldi ich ffng dung cdng nghd Bloekchain va giai phdp tai thi trffdng Viet Nam.
Tuf khda: Cdng nghe Bloekchain, nganh Ke' toan - Kiem toan, Viet Nam.
1. The nao la cdng ngh^ Bloekchain Bloekchain (hay cdn gpi Id chudi khd'i). Ten ban dau la mpt cd sd dtf lieu phdn ea'p cd chtfc nang lifli trff thdng tm trong cdc khd'i thdng tin dtfdc lien ket vdi nhau bdng md hda va md rdng theo thdi gian. Mdi khd'i thdng tin deu chtfa thdng tin ve thdi gian khdi tao dtfdc lidn kd't vdi khd'i trffdc do, Icem mpt md thdi gian vd dff lieu giao dich.
Bloekchain ra ddi dffde thid't kd' de chd'ng lai vide thay doi cua dff lidu.
Bloekchain dtfdc dam bdo nhd each thie't ke' vd sfidung he thd'ng tinh toan, phdn ca'p vdi kha nang chiu loi byzantine eao. Vi vay, cdng nghd nay phCi hdp de ghi lai nhtfng sff kidn, xffly giao dieh, ho sd, cong chffng, danh tinh va chffng minh nguon gd'c, gidp xda bd td'i da cac hdu qua Idn khi dff lidu hi 'hay doi trong bd'i eanh thffdng mai toan cau.
^ Thong tin trong Bloekchain khdng the bj thay
•^oi vd chi dffdc bd sung them khi ed sff dong thudn cua tat ca cdc nut he thd'ng. Ngay ea khi ne'u mdt phan cua hd thd'ng cd bi sup do' thi nhtfng mdy tinh
™ nut khdc van se tid'p tue hoat dpng de bao vd
•hong tin.
Hien tai, Bloekchainton tai vdi 3 phien ban:
- Phien ban Bloekchain 1.0 - tien tS vd thanh todn: Ung dung chinh cua phidn ban nay la tien roa hoa. Nd bao gom viec chuyen dd'i tien td, kieu
•loi v^ tao Idphd thd'ng thanh todn ky thuat so'. Ddy
eung la linh vffc quen thudc ddi vdi con ngffdi nhd't.
- Phien bdn Bloekchain 2.0 - tdi chinh vd thi trUdng: Phien bdn nay dffde ffng dung trong eac nganh tdi chinh vd ngdn hang. Md rpng quy md cua Bloekchain. Dtfa vao cic tfng dung tai chinh va thi trtfdng cde tai sdn bao gom: cd' phid'u, ehi phie'u, np, quyen sd hSu vd bd't ki dieu gi cd lien quan dd'n thda thuan hop dong.
- Phien ban Bloekchain 3.0 - thiet ke'vd gidm sdt hoat dong: Phien bdn nay nang ea'p hdn so vdi hai phien ban kia. Dtfa Bloekchain vtfpt khoi bidn gidi tdi chinh. Di vdo cac ITnh vtfe nhtf giao due, chinh phii, y te'va nghe thuat.
2. Ung dung cdng ngh^ Bloekchain trong nganh Kd'toan - Kiem toan
Cdng nghe bloekchain dtfpc xem nhtf mdt sd' cdi md va phdn quyen, ed kha nang ghi chep lai vd xac minh cac giao dich ma khdng can tin nhidm cho mpt ed quan trung gian nao. Ban thdn edng nghd nay ton tai nhtf mpt file Iffu trtf rat nhieu cdc giao dich dtfdc ghi chep lai gpi la khd'i (block). Mdi khd'i chffa mot da'u thdi gian (timestamp) va mdt day so' ddn tdi khd'i trffdc do hay cdn gpi Id "da'u vdn tay ". Bloekchain dffde thid't ke' vd hidu hda vdi vide sffa ddi dff Heu va khdng the' hoi td'.
Cdng nghd bloekchain trong kd' todn - kiem todn Iam giam phan Idn kha ndng xay ra sai sdt khi dd'i chie'u ede thdng tin phffc tap va khde biet
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TAP CHi CONG THirONG
tff nhieu ngudn khdc nhau. Hdn nffa, hd so kd' todn se khdng thd chinh sffa va thay doi mdt khi da dtfde ltfu vao bloekchain, ngay ca khi chu sd htfu he thd'ng kd' toan ydu cau. Bdi trdn nen tang bloekchain, moi giao dich hang ngdy dtfde ghi chep lai va xac thffe, do dd tinh ven toan eua eac hd sd tdi ehinh dffde dam bao. Bdn canh nhtfng kha nang d'n tffdng ke tren, edng nghd nay edn cd khd nang ldm giam hoac thdm chi loai bd nhu cau kidm toan tai nguydn nguon dtf lieu.
Sau ddy la mdt vdi tfng dung ciia cdng nghd bloekchain trong ngdnh Ke' toan - Kiem todn:
- Bang chtfng kidm todn cd the theo ddi;
- Qua trinh kiem toan ttf ddng;
- Xdc thtfc giao dieh;
- Theo ddi quydn sd hffu tai san;
- Hdp ddng thdng minh;
- Hd thd'ng dang ky va kidm kd dd'i vdi mpi tai san nao, ttf nguydn vat lidu dd'n sd hffu tri tue.
Nhff vay, sff phdt trien cua khoa hpc cdng nghd ciing vdi sff ra ddi cua bloekchain dang mang de'n nhffng tdc ddng tich cffc dd'i vdi kinh te'ndi ehung va nganh Tai chinh - Ke' toan ndi rieng. Ben canh cde ed hdi mdi, dang cd nhidu lo lang trffdc stf tdc ddng cua cdng nghd tdi ITnh vtfe tdi chinh, kd'todn nhtf stf sut giam ve nhu cau nhan stf kd' toan (nhdn sff ddng vai tro trung gian),,. Tuy nhien, cdng nghd khdng la'y di viec lam eua eae ke' toan vien ma ehi
gdp phdn hd trd edng vide cua hp hidu qua hdn.
Cac kd' todn vidn khdng edn phai trd thanh mOt chuydn gia edng nghd thffc thu vd edng nghe bloekeham md ho can hieu ve bloekchain va nhffng tac ddng cua nd tdi nghd ke toan dd nhanh chdng thich tfng vdi nhffng ddi thay nay.
3. Giai phap tfng dung cdng nghe Bloekchain vao nganh Ke toan - Kid'm toan
Cde gidi phdp tfng dung cho edc DN Vi$t Nam ndi chung va Iinh vtfe kd' todn, kidm toan ndi rieng cd the dffdc ddt ra, bao gdm:
Mot Id, ffng dung Bloekeham trdn cae phan mem kd'todn.
Hien nay, vide sff dung phan mdm ke' toan trong hoat ddng khdng cdn xa la vdi ba't cff doanh nghiep (DN) nao d Viet Nam. Viec ke't hdp cdng nghe Bloekchain trdn cdc phan mem ke' toan se giup cdng tac ke' toan tai eae DN td'i tfu hda tinh bao mat, an toan va minh bach cua cac thdng tin kd todn. Gin ddy nha't, viec tfng dung cua cdng nghd Bloekeham da dtfdc tridn khai trdn phdn mem hda ddn dien tff. Di tien phong trong dieh vu phat trien gidi phap vd ffng dung edng nghd Bloekchain tren phdn mdm hda ddn didn tff Id MISA. MISA phat tridn Melnvoice.vn - Gidi phdp hda ddn didn tff dau tidn tai Viet Nam tfng dung edng nghd Bloekchain giiip gia tang tinh bao mat, an toan va mmh bach cua hda ddn cho DN, Cdng nghe
Su* noi day cua cong nghe bloekchain
Khoi lir^ng dau tir tai san vao cong ngh# blockchaln theo don vj ty USD
4 0 0 3 5 0 3 0 0 2 SO 2 0 0 150 100 50
0
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2014 2015I
Source: Aite Group
2016 2017 2018 2019
310 So 4-Thdng 3/2020
KETOAN-KIEM TOAN
Bloekchain trdn Melnvoice dffde hieu nhff mdt cuon sd cai, ghi nhdn todn bd trang thai va cap nhat day du thdng tin vd hda ddn cho eae bdn tham gia dlu cd the kiem tra va xac thffe thdng tin.
Trong thdi gian tdi, cae cdng ty phan mem ke toan nen khai thdc sdu hdn eae ffng dung cua Bloekchain khdng chi tren phan mem hda ddn dien tLtma tren cdc phan mem kd' toan.
Hai la, xdy dtfng cdc cong ty cung ca'p ffng dung cong nghe Bloekchain trong kd'todn, kiem todn.
Thdi gian gan ddy, nhidu DN bat dau quan tdm de'n viec dp dung Bloekchain trong pham vi nao, mang gid tn kinh doanh ra sao, bat dau tff dau va Iam nhu thd' nao. Thffc td' hidn nay, edng eu lap trinh cua cdc dtf an Bloekchain edn ban ehe, gay kho khan trong vide hidn thtfc hda ede y ttfdng ffng dung cong nghe chudi khd'i. Cde dff dn Bloekchain lien tien can giai quye't va'n de nay, can nhffng congcu lap trinh hodn chinh dd hd trd eae nha phat tri^n ffng dung. Vdi mue ddu phd vd cde rao can trong viec ffng dung cdng nghe Bloekchain trong linh vffc ke todn, kiem todn cho cac DN, can ed cac to chffc chuyen nghidp de cung cap edc dich vu, nen tang cdng nghd vd edng cu dd hd trd ede DN truyen thd'ng tai Viet Nam tie'p can cdng nghe Bloekeham mdt cdch an toan, nhanh chdng va hidu qu3 nha't.
Dien hinh, mdt sd' DN khdi nghidp cdng nghd ciia Viet Nam nhtf: Cdng ty Vakaxa, AChain, Kambaria, Kyber Network., da xay dtfng nhffng nen tang Bloekchain hoat ddng hieu qua, thu but Atitic sff quan tam va dau tff Idn cua cdng ddng Bloekchain trdn todn the' gidi. Day la cd hpi cho Viet Nam ddn dau ffng dung cdng nghe Bloekchain, nhdm cat giam cde chi phi, nang eao hieu qua hoat ddng, giup eae DN Viet Nam canh tranh vdi cdc DN ntfdc ngoai.
Ba Id, cap nhat cdng nghd Bloekchain eho cde
ke todn vidn, kiem todn vidn thdng qua eac chtfdng trinh dao tao.
Dd phdt huy ffng dung eua cdng nghd nay trong linh vtfe ke todn, kidm toan, eac ke todn vidn, kiem toan vidn la nhffng ngtfdi can am hidu vd ffng dung nay. Vdi muc tidu dan dau cdng nghd trong cdc td chffe tai ehinh trdn the gidi, nam 2018, PwC da eong bd dich vu kiem todn mdi ciia minh dffa trdn nen tang cdng nghd nay nham khuye'n khich khdeh hdng tid'p can vdi giai phap mdi, cho phep ngffdi sff dung dieh vu ed the xem, kidm tra va theo doi cdc giao dich tren Bloekchain sat vdi thdi gian thtfc.
Ben canh PwC, Vien Ke'toan cdng ehffng Anh va xff Wales ciing da dffa Bloekchain vd mdt sd' xu hffdng cdng nghe then chd't khae vao ndi dung ddo tao cua minh. Tuy nhidn, dd' nam bat dffde nhffng ed hpi do stf phdt tnen nay mang lai, cac kd' toan vidn, kiem toan vidn phai cap nhat xu hffdng cua nhffng thay doi nay dd'i vdi nganh, lam quen vdi cac khai nidmmdinhtf dtf Iidu Idn (Big Data), mat ma, he thd'ng sd cdi (Bloekeham), he thd'ng thanh toan, thanh toan qua cdc thid't bi di ddng va eae nen tang mdi ke't nd'i giffa cac nha cung ea'p va ngffdi sff dung dich vu tai chinh...
Nhff vdy, dd tao ldi thd' eanh tranh cho ban than trong linh vffc ke' toan - kiem todn d thi trffdng lao ddng tffdng lai, ngoai nhffng kid'n thffe chuydn mdn, can cap nhat nhffng thdng tin ve edng nghd cung nhff nhffng ffng dung mdi vdo mdi trffdng lam vide eiia nganh.
Tdm lai, trong bd'i canh cudc cdch mang cdng nghiep 4.0 dang "hiing nd" d Vidt Nam, ke" todn vien va kiem todn vidn cdn nhae cdch thtfc lam vide va cd the cung ca'p cho khach hang nhtfng san phd'm cdng viee ed gia tri eao hdn lien quan de'n hieu bid't sdu sac va suy nghi chid'n Itfdc.
Bloekeham cd the md ra rd't nhieu cdnh cffa cd hpi cho nganh Kd' todn - Kiem toan trong tffdng Iai.
TAILIEU THAM KHAO;
' 2018 - Ndm dinh cao cua dng dung cong nghe Blockcliain Irong hoai dgng kiem lodn", Bdo Kiem todn sd26+27 'hdng 8/2018.
2. Cong nghe Bloekchain ddng sau bilcoin td gi vd nd duoc dng dung nhu the ndo?. Cajefvn( 10/07/2018).
^- 'Tim hieu ve hda dan dien t&dau lien dng dung cong nghe Bloekchain"- Bdo Damn com. vn (13/04/2019).
So 4-Thang 3/2020 31]
TAP CHi CONG THirONG
Ngay nhan bai: 9/2/2020
Ngay phan bien danh gia va sii'a chiJa: 19/2/2020 Ngay chap nhan dang bai: 29/2/2020
Thong tin kic giri- ThS, PHUNG THI HIEN
Khoa Ke toan - Trtfolng Dai hoc Kinh t§' ky thuSt cdng nghiep
APPLYING BLOCKCHAIN TECHNOLOGY IN VIETNAM'S ACCOUNTING AND AUDITING FIELD
• Master. PHUNG THI HIEN
Faculty of Accounting, University of Economics - Technology for industries
ABSTRACT:
Bloekchain technology ha,s a great influence on the accounting and auditing field and it is a technological trend that experts in fmance, accounting and auditing cannot ignore in the context of the rapid growth of Industry 4.0. This article analyzes benefits of bloekchain technology and solutions to apply this technology in Vietnam.
Keywords: Bloekchain technology, accounting and auditing field, Vietnam,
312 So 4 - T h a n g 3/2020
