Nh|in thufc cCia ngudi l | p va ngUdi sCr dung bao cao ke toan ve viec thyc hien Bao cao tich hgp trong cac Doanh nghiep Quan ly va Khai thac Cong tr'mh Thuy l ^ Viet Nam
Hoang Thi Mai Lan DaJ hoc Thuy Ldi
Bdo cdo tich hop (IR) cung cdp thong tin cho cdc ben lien quan ve thong tin tdi chinh, ket qud hoat dong sdn xudt kinh doanh vd moi quan he giira doanh nghiep (DN) v&i ngu&i lao dong, xd hoi vd moi tru&ng. Vi vdy IR id mot cdng cu him hieu de gidm sdt viec qudn ly sir dung cdc ngudn luc, tdi sdn cua nhd nuac trong cdc DN cd von s& hiru thuoc nhd nu&c. Tgi Viet Nam, cdc doanh nghiep Nhd nu&c (SOE) ciing v&i viec cong bo bdo cdo tdi chinh (BCTC) thi con cong bo cdc bdo cdo phi tdi chinh lihdc ve trach nhiem xd hoi vd tdc ddng cua DN den cdc ben lien quan khdc. IR vdn la mot khdi niem m&i me vd chua duac tnen khai & SOE noi chung vd cdc doanh nghiep qudn ly vd khai thdc cong trinh thuy lai VietNam (VIDMC) ndi rieng. Muc dich cua nghien ciru ndy la de khdm phd nhgn thuc ciia cdc
Perception of Accounting Report Preparers and Users on the implementation of Integrated Reporting in Vietnamese Irrigation and Drainage Management Companies
Abstract Integrated report (IR) provides information to related parties about financial information, business results and the relationship between enterprises with employees, society and environment. Therefore, IR is an effective tool to monitor the management and use of state resources and assets in state-owned enterpnses (SOEs), In Vietnam, when SOEs publish their financial statements, they also publish non-financial statements related to social responsibility and the impact of enterpise on related parties. IR is still a new concept and has not been implemented in SOEs in general and Vietnamese Irrigation and Drainage Management Companies (VIDMC) in particular. The purpose of this study is to explore the experts' perceptions of advantages and disadvantages of the IR that is implemented in VIDMC in the future. Based on interviews with the board of directors, the chief accountant, the accountant at VIDMC and the managers of provincial department of finance, it shows that although there are challenges in implementing IR, the benefits are more significant, so experts have great expectations for the future of IR in VIDMC, The results of the research also suggest to the State and VIDMC to make IR application feasible in the future.
Keywords. Perception, Integrated Reporting, Stated Owned Enterprise. Vietnamese Irrigation and Drainage Management Companies
Lan Thi Mai Hoang, Email: [email protected] Thuy Loi University
Ngay nhan 21/10/2019 Ngdy nhan ban sita 21/11/2019 Ngdy duyet dang- 20/12/2019 Tap chi Khoa hpc & Dao tao Ngan hang © Hoc vien Ngan So 214- Thang 3. 2020 3 4 ISSN 1859 -
chuyen gia ve lai ich vd khd khdn cua viec VIDMC dp dung IR trong tuang lai. Tren ca s&phdng vdn ban gidm doc, ke todn tru&ng, nhdn vien ki todn tgi VIDMC vd cdc tru&ng phong qudn ly DN thuoc S& Tdi chinh tinh cho thay, mac dii co nhirng bdt loi trong viec thirc hien IR nhung lai ich md bdo cdo ndy mang lgi ddng ke nen cdc chuyen gia co sir ky vong l&n vdo tuong lai cita IR a cdc DN ndy. Kit qud ciia nghien ciru cdng gai y nhirng khuyin nghi doi vai nhd nu&c vd VIDMC cho viec dp dung IR mot cdch khd thi trong tuang lai.
Tir khda: Bdo cdo tich hap (IR), doanh nghiep nhd mr&c, nhdn thuc, doanh nghiep qudn ly vd khai thdc cong trinh thuy lai Viet Nam
1. Gioi thif u
IR dang dugc quan tam tir cac to chiic nghg nghiep, cac to chiic hgp tac kinh te va cac nha nghign ciiu trong ca SOE va DN tu nhan. Theo Mahtnood Surty va cgng su (2018), IR dugc dinh nghTa la bao cao cho thay va minh hga cac moi lien ket giua chign luge ciia DN, quan tri va hieu qua tai chinh vai boi canh xa hgi, moi truang va kinh tg ma DN hoat dgng. Khai niem nay dugc phat trign tir khai niem IR cua Hgi dong bao cao tich hgp quoc te, IR la phuang thiic truyen thong siic tich ve each thiic ma chign luge, cong tac quan tri, tinh hinh hoat dgng va trign vgng ciia to chiic dan den viec tao ra gia tri trong ngan, tmng va dai ban, dat trong boi canh moi truang bgn ngoai ma to chiic chju chi phoi (IIRC, 2013). IR CO thg h6 trg cac SOE dat dugc trach nhiem va tap trung vao muc tigu dam nhiem (Mark Hoffman, 2012).
Han nira IR giai thich ve chien luge, lam ro mo hinh hoat dgng, quan ly dieu hanh, kgt qua dat dugc so vai chien luge da dg ra, trinh bay vg cac ca hgi va nii ro ma to chiic CO the gap phai (Mark Hoffman, 2012). Vi vay, IR c6 thg giiip DN dua ra cac quygt dinh bgn viing han va cho phep cac nha dau tu va cac ben lign quan khac hieu lam the nao de DN thuc hien nhiem vu va sii menh ciia minh.
Tren the giai, IR dau tien dugc cong bo vao nam 2010 va nam 2013, Hgi dong Bao cao tich hgp quoc tg ban hanh khuon kho ve lap va trinh bay bao cao tich hgp. Nam phi la quoc gia dau tign bat huge thuc hien IR, va trong tuang iai so lugng cac quoc gia bat buoc thuc hien IR dugc du bao la se tang Ign. Tai Lien Minh Chau Au, cac DN CO so lugng lao dgng tren 500 nguai ygu eau bat huge phai bao cao minh bach thong tin ve quygn con nguai, trach nhiem vai xa hpi va moi truong, va viec chuyen d6i sang IR dang dugc de xuat thuc hien.
Cac quoc gia khac nhu Brazil, Nhat Ban, New Zealand dang tign hanh nghign ciiu, tien tai viec trign khai IR a cac DN co Igi ich cong chiing (Gul^in Yiidirim va cgng su,20I7).
Tuy nhien hien nay a Viet Nam, IR chua bat buoc ap dung doi vai bat ky DN nao, kg ca cac DN co lgi ich cong chiing va SOE. Viec trign khai ap dung IR mang tinh chdt tu nguyen va hien nay. Tap doan Bao Viet la dan vi tien phong thuc hien IR va CO nhirng phan hoi tich cue. T6ng giam d6c Tap doan Bao Viet cho rang IR la thuoc do de DN danh gia hieu qua cua viec thuc hien chign luge phat trien ben viing qua nhigu nam, d6ng thoi giiip DN nhan ra minh dang a dau va cdn phat trign theo huang nao de tao gia tri lau dai cho
So 214- Thang 3. 2020- Tap chi Khoa hoc & Dao tao Ngan hang 3 5
Nhan thi/c cua ngadi lap va ngu'di sir dung bao cao ke toan ve viec tht/c hien bao cao tich hdp trong cac doanh nghiep Quan iy va Khai thac cong trinh thiiy ldi Viet Nam
DN va cac ben lien quan (Thai bao Tai chinh, 2018).
VIDMC la SOE cung cap dich vu cong ich- nhiing DN sii dung cong quy va nguon lire khan higm ciia Nha nuac va cung cap djch vu thigt ygu gSn vai dai song san xuk nong nghigp. VIDMC thuc hien sir menh dap iing yeu cku ciia ngn nong nghigp c6 tuoi theo huang nang cao gia trj gia tang va phat trign ben vihig, gop phan cung cap, tao nguon nuoc cho sinh boat, cong nghiep, dich vu phuc vu phat trien kinh tg xa hgi, cai thien dcri song nhan dan, dam bao an ninh luong thuc, phong chong khac phuc, han che tac hai do nuac gay ra. Thong tin tai chinh va kgt qua hoat dgng san xuat kinh doanh cung nhu dong gop ciia VIDMC vai xa hgi can dugc cong khai minh bach, dg Nha nuoc va cong chiing co thg giam sat gia tri ma DN mang lai tir viec sir dung tai san ciia Nha nuoc. IR la mot cong cu truygn tai thong tin co thg giiip can bang dugc muc tigu do. VIDMC hien nay thg hien trach nhiem giai trinh thong qua cong bo cac BCTC va phi tai chinh theo Nghi dinh 81/20I5/ND-CP, Nghi dinh 87/2015/ND- CP va Nghj djnh 91 /2015/ND-CP. Bai bao nay tap trung nghien ciiu kha nang ap dung IR trong tuang lai ctia VIDMC.
Thong qua phong van cac chuygn gia, tac gia kham pha ve thuc trang bao cao kg toan ciia VIDMC co ho trg DN dat dugc muc tigu hay khong va nhan thiic ciia cac chuygn gia vg Igi ich va kho khan trong viec thuc hien IR tai cac DN nay 2. Tong quan nghien cuu
IR hien nay mang tinh thai su dugc nhieu nha khoa hgc trgn the giai quan tam, do IR phan Ion la chua bat buoc a cac quoc gia trgn the gioi, vi vay hien nay co rat nhieu
cong trinh nghien ciiu vg Igi ich va vai tro cua IR. Atkins, J. va cgng su (2015) trong nghign ciiu ciia minh da chi ra cac nha dau tu a Nam Phi rit iing hg viec cac DN mem ygt trgn thj truang chiing khoan (TTCK) cong b6 IR va IR la mgt phdn khong the ^ thigu ciia cac t6 chirc uy tin. Tuy nhien cac nha dau tu cho ring, cac IR qua dai va co cdu triic lap lai kho theo doi va phan tich, vi vay cac bao cao nay cSn ngan ggn ya ^ tap trung ban vao cac so lieu chinh vg tai chinh va phi tai chinh anh huong dgn hieu suat va tinh bgn vimg ciia DN. Lee, K. W.
va cgng sir (2016) chi ra moi lign he giira IR va dinh gia DN. Kgt qua nghign cim cho thdy lgi ich ma IR vugt xa so vai chi phi dg lap trinh bay va cong bo bao cao nay, d6ng thai IR cai thien moi truang thong tin trong cac cong ty co cac nghiep vu va quy mo phuc tap. Ngoai ra, IR giiip giam thigu su bat can xirng ve thong tin giua nguoi quan ly DN va cac doi tugng bgn ngoai co nhu cau su' dung thong tin.
Barth, M.E va cgng su (2017), thuc hien nghign ciiu tren dir lieu ciia Nam Phi, noi IR la bat huge, da chi ra c6 moi lign he tich cue giiia chat lugng IR va gia tri DN.
Nhu vay IR da giiip DN dat dugc muc tigu kep do la thong tin cung cap ra cho cac doi tugng ben ngoai dugc cai thien va giiip cho cac quyet dinh ngi bg hieu qua han. Hugo A. Macias (2017), thyc hien nghien ciiu nham danh gia viec thue hien khuon kho IR ciia cac DN a Colombia. Ket qua nghign ciiu chi ra rang phan Ion cac DN khong ap dung trinh bay IR, vai cac DN ap dung la nhirng DN co nhu cau cao vg von dg mo rgng ra thj truang quoc tg. Tac gia ciia nghign ciiu dua ra kgt luan IR co y nghTa trong su tang trucmg bgn viing cua DN.
Mahmood Surty va cgng su (2018) da t6ng hgp vai tro ciia IR doi vai SOE, do la hh trg cac DN nay dat dugc trach nhiem
3 6 Tap chi Khoa hoc & Oao tao Ngan hang- So 214- Thang 3 2020
Ciia minh bao gdm: (i) Giiip dat dugc cac muc tigu ciia SOE; (ii) cung cap cho cac ben lign quan co cai nhin sau sac ve muc tieu va hieu suat cua DN; (iii) cung cap mgt su dam bao rang SOE da dua ra cac quygt dinh ben viing; (iv) giiip cac ben lign quan thay dugc gia tri cua cua SOE tao ra mgt each tong thg thong qua cung cap thong tin tai chinh va phi tai chinh; (v) thong qua IR, cac bgn lign quan dua ra cac giai phap va tac dgng trong viec thay doi quan ly.
Nguygn Thi Hong Nga va cgng su (2018) da lam noi bat vai tro ciia IR trong viec thiic day su phat trien bgn viing cua DN.
Nghien ciiu tien hanh danh gia chat lugng cong bo thong tin tren bao cao thuang nign ciia cac DN mem yet tren TTCK giira hai thoi digm truac va sau khi Thong tu 155/2015/TT-BTC co hieu luc. Kgt qua cho thay cac DN da tang cuong tiet 16 cac thong tin ve trach nhiem xa hgi va moi trudng nhung chat lugng thong tin khong CO su thay doi dang kg so vai truac do.
Tren co sa kgt qua nghien ciiu, tac gia dua ra mgt so khuygn nghi nham tang tinh minh bach thong tin, trong do co giai phap nha nuac can nghien ciru ban hanh cac quy djnh phap luat vg bao cao tich hgp.
Lap, trinh bay va cong bo IR chu yeu ia tu nguyen va dang con mai a cac quoc gia, do do cac nha nghien ciiu tren thg giai ciing tien hanh tap trung nghien cim vg nhan thiic cua cac doi tugng nhu nha dau tu, ngudi lap bao cao, cac nha quan ly vg Igi ich cung nhu nhugc diem ciia IR nay.
Tir cac bang chiing thu thap dugc qua cac cugc phdng van vdi cac nha dau tu, Slack va cgng su (2016) dua ra ket luan nhu cau sii dung IR ngay cang tang va sir can thiet phai cd khudn khd hay khung cua IR.
Phan loTi ngudi dugc phdng van iing hg su
thay ddi he thdng bao cao hien tai cua DN de cd thg ket ndi thdng tin tdt ban vg chign luge, nii ro va kiem soat gia tri DN. Su gia tang nhu cau sii dung IR se tao ra ap luc ddi vdi cac DN can thay ddi ca vg ngudn nhan lire va ca sd vat chat dg cd thg lap va trinh bay IR chat lugng dap iing dugc nhu cau dd. Chaidali (2017) lai tign hanh kham pha nhan thuc cua nhirng ngudi chiu trach nhiem lap bao cao, nghien ciiu chi ra nhiing ngudi dugc phdng vdn td ra thigu su tin tudng ddi vdi thanh cdng ciia IR. Hon niia, hg ciing cho rang viec lap ra IR se ddi hdi chi phi cao va ndi dung ciia bao cao thieu lign ket, khdng ro rang va qua dai. Nghien ciiu ciia Nguygn Thi Thu Hang va cdng su (2018) dugc thuc hien dua trgn khao sat 300 cdng ty nigm yet tren TTCK dg danh gia nhan thiic ciia cac nha quan ly vg cac lgi ich, thach thiic va ygu cau dao tao ciia cac DN cho viec lap va phat hanh IR d Viet Nam. Ket qua nghign ciiu cho thay chua cd cdng ty nao lap va trinh bay IR, mgt sd cdng ty dang can nhac viec lap bao cao nay, dong thdi kgt qua nghign ciiu cung chi ra nhan thuc ciia cac nha quan ly la ygu td quyet dinh trong viec ap dung va trien khai IR. Tdm lai, hau hgt cac nghien ciiu deu khang dinh vai trd va lgi ich ciia IR mang lai, tuy nhien ket qua ciia cac nghign ciiu cd ludng nhan thiic khac nhau vg su thanh cdng ciia IR. Ngoai ra, cac nghign ciru trgn chii yeu tap trung vao nhan thiic vg IR trong cac DN nigm ygt trgn TTCK, ma it cac nghien ciiu ddi vdi SOE.
3. Du- lieu va phuoiig phap nghien ciiu Nghign ciiu thuc hien dua trgn phuang phap nghign ciiu djnh tinh la phdng van chuygn gia, bao gdm Giam ddc VIDMC, Kg toan trudng VIDMC, Kg toan vien VIDMC va trudng phdng phu trach DN
So 214- Thang 3. 2020- Tap chi Khoa hoc S, Dao tao Ngan hang 3 7
Nhan thirc cua ngUcJi lap va ngudi sir d u n g bao cao ke t o a n ve viec Ihu'c hien bao cao tich hdp t r o n g cac doanh nghiep Quan ly va Khai thac cono trinh thuv idi Viet Nam .
cua Sd Tai chinh thdng qua 40 cudc phdng van dugc tign hanh tir thang 12/2018 dgn thang 7/2019. Muc dich ciia nghien ciiu hudng tdi digu tra nhan thiic vg kha nang thuc hien IR trong VIDMC. Trong do, Giam ddc VIDMC, Kg toan trudng VIDMC va Kg toan vien VIDMC dai dien cho chil thg thuc hien lap, trinh bay va cdng bd IR; Giam ddc VIDMC va Truang phdng phu trach DN ciia Sd Tai chinh dai dien cho ngudi sir dung thong tin kg toan.
Giam ddc VIDMC su dung thdng tin kg toan trong viec lap ke hoach, kigm soat va ra quyet dinh. Trudng phdng phu trach DN ciia Sd Tai chinh thuc hien nhiem vu ciia ea quan dai dien chii sd hiiu sir dung thdng tin trong viec kiem tra giam sat tinh hinh quan ly su dung tai san va ngudn luc cua nha nudc. VIDMC la cac DN 100%
thudc sd hiru von ciia nha nudc va cd ca quan dai dien chii sd hiiu la UBND tinh.
UBND tinh phan cap quan ly cho cac Sd Tai chinh, va chirc nang nhiem vu nay dugc dam nhiem bdi phdng phu trach DN.
Dong thdi, VIDMC la cac DN cung cap dich vu tudi tigu nudc phuc vu san xuat ndng nghiep va cdng nghigp. Hien nay, dich vu nay dang dugc Nha nudc chi tra hd thiiy lgi phi cho cac ddi tugng sir dung nudc, do vay ddi tugng quan tam tdi tinh hinh tai chinh va kgt qua hoat ddng ciia DN nay chii ygu la co quan dai dien chii sd hiru. Bang 1 tdm tat dac digm ciia cac chuyen gia (ngudi dugc phdng van).
Nghign ciru dinh tinh la mdt dang nghien ciru kham pha va dugc thuc hien vdi^ _ mdt nhdm nhd nghign ciiu, do vay ve so^
lugng mau thu thap khdng cd mgt con so dugc xem la ly tudng cho cac tinh huong dugc lua chgn va tdn tai nhigu quan digm.
Trong nghign ciru nay, tac gia lira chgn ^ doi tirgng phdng vdn theo quan diem dai dien cac VIDMC va cac Sd Tai chinh d cac khu vuc dia li khac nhau tren toan qudc bao gdm: Viing trung du va mien nui phia Bac (1 tinh), Vimg Ddng bang sdng Hdng (4 tinh), BSc Trung bg va Duyen hai mign Trung (2 tinh), Vimg Dong Nam Bd (1 tinh), Vung Tay Nguyen (1 tinh) va Viing Ddng bSng Sdng Ciiu Long (1 tinh).
Cac cudc phdng van dugc thuc hien true tigp tai van phdng lam viec ciia ngudi dugc phdng van. Trong mdt sd trudng hgp khdng the thuc hien true tigp thi viec phdng van dugc thuc hien qua dien thoai.
Cac cudc phdng van ddu dugc ghi am va viec ghi chep dugc thay the trong trudng hgp ngudi dugc phdng van khong dong y ghi am. Trudc khi tien hanh phdng van, ngudi tham gia dugc giri email ve muc dich va ndi dung phdng van, ddng thdi giii cac tai lieu gidi thieu vg IR ve vai tro, muc dich, ndi dung eua IR va mau IR da dugc lap d mdt sd DN ciia Viet Nam.
Tat ca ngudi dugc phdng van dugc an danh va khuyen khich ndi chuyen dai ve nhan thirc cua hg. Mdi cudc phdng van
TT Vai tro
Bang 1. Dac dilm cua ngutri du'O'c phong van
S6 lugng Kinh nghiem lam viec 1 Giam ddc VIDMC
2 K 6 toan trudng VIDMC 3 Kg toan vien VIDMC
4 Trudng phdng phu trach DN cua s d tai chinh cac tinh 10 10 10 10
3 - 1 0 nam 3-10 nam 3-10 nam 3-10 nam
Nguon- Tdc gid long hap
3 8 Tap chi Khoa hoc S, Oao tao Ngan hang- So 214- Thang 3 2020
keo dai trong khoang thdi gian tir 50 ddn 90 phiit theo dinh dang ban cau tnic vdi cac cau hdi lien quan dgn hai ndi dung bao gdm: Thuc trang bao cao kg toan trong VIDMC va nhan thirc ciia cac chuyen gia ve IR. Cac cau hdi dugc thiet kg dudi dang cau hdi md ddng thdi ygu cau ngudi tham gia phdng van danh gia co hdi va lgi ich, rao can va thach thiic khi lap IR bang thang do Likert tir 1 ddn 5. Dir lieu phdng van dugc phan loai thanh cac chii de chi'nh, phan tich va tdng hgp dua ra quan digm cua nhiing ngudi tham gia phdng van.
4. Ket qua va thao luan
Kgt qua ciia cac phdng van da cung cap mgt hire tranh toan canh vg thuc trang bao cao kg toan tai VIDMC, nhan thire ciia cac chuyen gia vg IR.
4.1. Thuc trang ve bdo cdo ke todn tai VIDMC
trong cac kg toan trudng nhan xet: "Hien nay, ben cgnh BCTC hdng ndm, chung tdi phdi lap han 10 logi bdo cdo dicong khai vd nop cho S& Tdi chinh, bo phdn ke todn phdi mdt nhieu thai gian, thu tuc trong viec lap cdc bdo cdo ndy ". Hoac y kign khac "Nhieu thong tin da trinh bdy tren BCTC lgi phdi trinh bdy Igi tren cdc bdo cdo theo Nghi dinh 81, 87 vd 91, viec ldm ndy khien chung toi qud tdi khoi luang cdng viec vd khong cdn thiet". Bgn canh do, dai dien cua Sd Tai chinh cung cho rang: "Hdng quy vd hdng ndm chung toi phdi tiep nhgn qud nhieu bdo cdo, giita cdc bdo cdo CO sir triing lap thong tin ",
"Cdc thong tin rdi rdc & cdc bdo cdo khdc nhau, vi vdy chung toi khdng cd thdng tin mot cdch todn canh vd he thong de ddnh gid hieu qud hoat dong cua DN", "Thong tin trinh bay tren cdc bdo cdo ndy nhieu khi mang tinh chdt hinh thuc, chua md td dung bdn chdt cua cdc nghiep vu vd su kien ".
Nhiing ngudi tham gia phdng van deu nhan thtic day dii vg vai trd y nghTa cua he thdng bao cao kg toan ciia VIDMC trong viec quan ly digu hanh, kigm soat ngudn lire, hieu qua boat ddng va thg hien trach nhiem giai trinh minh bach thdng tin. Cac bao cao kg toan nay bao gdm cac bao cao rigng re trinh bay thdng tin tai chinh va phi tai chinh dugc cdng khai trgn cdng thdng tin ciia DN, ca quan dai dien chii sd hiru va dugc nop cho Sd Tai chinh va Bd Tai chinh. Cac loai bao cao kg toan trong VIDMC dugc the hien trong Bang 2.
Khoang 60% y kign ddng thuan cho rang he thdng bao cao hien nay ciia VIDMC qua nhieu loai bao cao, Ign xdn, phuc tap va thdng tin chdng cheo giiia cac bao cao;
chat lugng cua bao cao chua dap irng dugc ky vgng ve tinh trung thuc, khach quan va day dli cua ngudi sir dung thdng tin. Mdt
4.2. Nhan thu-c cua chuyen gia ve IR Trong phan nay cac cau hdi nghign ciru xoay quanh vg cac ndi dung gdm: Mirc do hieu biet ciia cac chuyen gia vg IR; lgi ich vg IR; nhiing trd ngai, thach thirc va kha nang ap dung IR ddi vdi VIDMC.
Muc do hieu biet ciia cdc chuyen gia ve IR Nhin chung miic do higu biet ciia cac chuyen gia vg IR d miic trung binh va miic thap. Kgt qua phdng van cho thay khoang 42,5% sd ngudi khdng bigt vg IR trudc khi tac gia giri email (trong dd cd 6/10 Giam ddc va 5/10 trudng phdng quan ly DN cua Sd Tai chinh) va 37,5% timg nghe vg khai niem IR. Trong khi dd chi cd klioang 12,5% chuygn gia cd su hidu bigt vg ngi dung kgt cdu cua IR va 7,5% chuygn gia
So 214- Thang 3. 2020- Tap chi Khoa hoc & Dao tao Ngan hang 3 9
Nhan thirc ciia ngUdi lap va ngudi sir d u n g bao cao ke t o a n ve viec thac hien bao cao tich h d p t r o n g cac d o a n h nghiep Quan ly va Khai thac cong trinh thuv Idi Viet Nam
Bang 2. Cac loaii bao cao kg todn trong VIDMC TT Bao cao
1 Bao cao tai chinh
Van ban phap ly
Chidn luge phat trien cua DN
K^ hoach san x u i t kmh doanh va d^u t u phat trien nam nam cua DN
Ke hoach san xuSt kinh doanh va d^u t u phat tnen hang nam cua DN
Bao cao danh gia v^ ket qua thuc hien k§ hoach san x u i t kinh doanh hang nam va ba nam g i n n h i t tinh d i n nam bao cao
Bao cao kgt qua thuc hien cac nhiem vu cdng ich va trach nhiem xa hgi khac
Bao cao tinh hinh thuc hien s i p xep, doi moi DN hang nam Bao cao thuc trang quan tri va ca c i u to chifc cua DN Bao cao c h i do tien luong, t i i n thudng cua DN Bao cao b i t thudng
Bao cao danh gia tinh hinh tai chinh
Bao cao mpt s6 chi tieu ngoai bang can ddi k i toan Bao cao tinh hinh tai chinh, k i t qua hoat dgng san x u i t kinh doanh
Bao cao v i tinh hinh tai co c i u DN
Chuan muc va c h i do ke toan.
Nghi dmh 81/2015/ND-CP, Nghi dinh 87/2015/ND-CP, Ngh!dinhsi91/2015/ND-CP Ngh! dinh 81/2015/ND-CP Nghi djnh 81/2015/NO-CP Nghj dinh 81/2015/ND-CP
Nghi dinh 81/2015/ND-CP
Ngh!
Nghj Nghj Ngh!
Nghj Nghj Nghj Nghi Nghi Nghj
dinh 81/2015/ND-CP dinh 81/2015/NO-CP djnh 81/2015/ND-CP dinh 81/2015/ND-CP dinh81/2015/Ne-CP djnh 87/2015/ND-CP djnh91/2015/ND-CP dinh 87/2015/ND-CP d!nh 87/2015/NO-CP dinh87/2015/NO-CP
cdn lai cd su higu biet tdt ve ndi dung, kgt cau va khung hudng dan qudc tg vg lap va trinh bay IR. Mac dii miic do higu bigt vg IR trudc khi tac gia giri email ciia Giam ddc va Trudng phdng quan ly DN ciia Sd Tai chinh la thap, tuy nhign trong cac cudc phdng van, hai ddi tugng nay lai thg hien thai do hling thu tim higu vg xu hudng qudc tg ciing nhu tuang lai ciia IR ban cac ddi tugng cdn lai.
Lai ich ciia IR
Tac gia nhan dugc su phan hdi rat tich cue tir thai dp ciia nhiing ngudi dugc phdng van ve lgi ich tigm nang ciia IR va chi cd khoang 15% khdng chac chan vg lgi ich
Nguon • Tdc gid long ftpp ma IR mang lai cho VIDMC. Mgt giam ddc xac dinh IR cung cap nhiing thdng tin dai han vg hieu suat boat ddng ciia DN trong tuong lai, giiip xac djnh va quan ly nii ro mdt each hieu qua. Bgn canh dd, y tudng vg lap va trinh bay IR dugc khoang 55%) kg toan trudng va kg toan vien img hd vi hg cho rang IR cd the thay thg toan bd lugng Idn bao cao ke toan hien nay ma hg dang phai thuc hien, giiip hg tigt kiem thdi gian va giam ap luc ve khdi lugng cdng viec. Trong khi dd, cac kg toan trudng va ke toan vien cdn lai td ra hai Idng vdi he thdng bao cao hien nay va khdng thich cd sir thay ddi nao trong tuang lai. Truang phdng quan ly DN cua Sd Tai chinh ky vgng vg IR se cung cap
4 0 Tap chi Khoa hoc & Dao tao Ngan hang- Sd 214- Thang 3. 2020
Hinh 1. Nhan thirc cua chuyen gia ve ca hoi va loi ich khi thvc hien IR
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05 0 —
BCTC Tang Imh Tang gia tn C u n g c ^ Tang kha Tan|tinj tnmglhtrc nunb bach cuaDN nbieuthong oinghpi dchieuci vakhach maBCTC nnhtmbao nhapquoc 8CTC quae htm cao hien te
mdt CO sd rd rang va chi tigt ban ve boat dgng DN dg hg cd thg danh gia chinh xac hieu qua hoat ddng ciing nhu giam sat dugc tai san, ngudn luc ciia nha nudc ma VIDMC dang sir dung. Hinh 1 cho thay nhan thirc ciia cac chuyen gia ve ca hdi va lgi ich khi thuc hien IR
Gia tri trung binh cua cac chuygn gia danh gia ca hdi va lgi ich khi thuc hien IR la 4,02. Gia tri nay the hien cac chuygn gia danh gia cao ve vai trd ma IR se mang lai, dac biet la giam sd lugng bao cao va nang cao chat lugng cua thdng tin kg toan. Qua do IR giup tang tinh minh bach va the hien trach nhiem giai trinh ciia VIDMC, tang nigm tin ciia cdng chung ddi vdi VIDMC trong viec sir dung cac tai san ciia nha nudc va sii menh, muc tigu ma DN dam nhiem.
Nhimg tr& ngai vd thach thiic trong viec dp dung IR doi v&i VIDMC
Trong bdi canh Viet Nam hien nay, IR cdn kha mdi la vdi dai da sd nhirng ngudi lam kg toan tai chinh va quan ly dieu hanh DN, vi vay song song vdi nhirng lgi ich thi viec thuc hien IR ciing gap nhieu trd
TangTinh Tan=s\rro Taneniem Tangmoi Giam so Ttungbinh 1 thich hfTp ranghon vetmcua coiiE quanhe hrmig bao
cuatfiong hieusual\a chungdoi gina ban cao tm ke toan hieu qua \ <n quan ly DX
v m c i c hojiapng \TDMC va cac ben qm^etdinh cua nongitec ben quan
kmh te VTDMC sii dung hi^uqua cuaWi
Nguon: Tdc gid long hap tic kel qud phong vdn ngai va thach thirc. Vdi cau hdi "Theo qui vi, cd nhung khd khan va trd ngai gi trong ngudn nhan lire, dieu kien vat chat, tai chinh quy djnh phap ly va cac van dg khac khi ap dung IR", mdt sd y kign dugc sy ddng thuan cao nhu: "IR phirc tgp hon so v&i cdc bdo cdo dang thuc hien hien nay vd cd nhieu khdi niem m&i me, trinh do nhdn vien ke todn ctia chung tdi chua the ddp img duac yeu cdu trong viec lap vd trinh bdy bdo cdo ndy "; "IR cung cdp cdc thdng tin mot cdch chinh xdc, day du vd todn dien vi cdc hoat ddng trong DN, do vdy ddi hdi phdi cd ca s& hg tdng ve he thdng thong
tin cd the lien ket cdc bo phdn phdng ban trong DN mot cdch hieu qud nhdt"; "IR tiet Id nhieu thdng tin md chiing tdi cho rdng cdn phdi duac bdo mat".
Tac gia tign hanh tdng hgp y kien danh gia vg muc do khd khan va trd ngai khi thuc hien IR trong VIDMC tai Hinh 2.
Gia tri trung binh cua cac cau tra ldi ddi vdi khd khan va trd ngai trong viec lap IR la 4,15, nhu vay d e e d thg ap dung IR thi VIDMC phai ddi mat nhigu thach thirc, dac biet la cac khd khan tai chinh, ngudn nhan luc va ha tang cdng nghe thdng tin.
So 214- Thang 3 2020- Tap chi Khoa hgc & Dao tao Ngan hang 4 1
Nhan thiic cua ngudi lap va ngUcJi sir dung bao cao ke toan ve viec thUc hien bao cao tich hdp trong cac doanh nghiep Quan Iv va Khai thac cong trinh thuv ldi Viet Nam
Hinh 2. Nhan thirc cua cac chuyen gia ve kho khao va trtf ngai trong viec thuc hien IR
Phuc tap hon Boi hoi dao Thay doi qu> Tliay doi ca Tang mUz Cac de >Luat Can chi ph Thay dft cac Sit lucu Inei Tmng bmh hao caoluen lao nhan sien trinh hem so'ha lang del lo thong vz huaag Ion deBien qiiv dmh ••i dao tao IR
na> ke loan toan cong nshe tm gay bat din cua URC khai phap Iy a Viel Kara Ihdng m lm kho thyc conh^n che
Ngufin • Tdc gid idng hap m kel qud phong v
Han niia Nha nudc ciing phai ddi mat vdi nhirng khd khan trong viec thay ddi cac quy dinh phap ly vg ke toan va kigm toan dg cac DN cd thg ap dung dugc.
Khd ndng dp dung IR trong VIDMC Vdi cau hdi: "Quy vi cd mong mudn cac VIDMC thuc hien lap IR trong tuang lai khdng? Ngu thuc hien thi cd the ap dung trong bao nhigu nam tdi?", cd 57,5%
chuyen gia ky vgng trong tuang lai VIDMC se ap dung IR thay the cho cac bao cao ke toan hien hanh. Tuy nhien cac chuygn gia deu cho rang can phai cd thdi gian dg cd the chuan bi san sang vg mat tai chinh, trinh do nang luc chuygn mdn va co sd vat chat. Trong sd nhirng ngudi dugc hdi thi cd 7,5% chuyen gia cho rang thdi gian cd thg ap dung it nhat la 5 nam niia, 10% cho r k g it nhat 10 nam nira, 27,5%
ngudi cho rang chi cd thg trign khai sau 10 nam niia; cdn lai khdng cd y kign hoac y kien khdng thg trign khai vi cd su hoai nghi vd tinh kha thi d VIDMC.
5. Kgt luan
Ket qua phdng vSn cho thay cd mdt quan digm rgng rai la thuc trang bao cao kg toan trong VIDMC hien nay chua dap ung dugc nhu cau cua ngudi su dung thong tin ddng thdi sd lugng bao cao lan, chdng cheo lam tdn kem thdi gian va chi phi trong cdng tac lap va trinh bay bao cao. Su xuat hien ciia IR se giiip khac phuc nhirng ban chg ciia he thdng bao cao hien cd bao gdm viec giam tai sd lugng bao cao, nang cao tinh minh bach va trach nhiem giai trinh ciia VIMDC, tao su ket noi thdng tin tai chinh va phi tai chinh cung cap cho ngudi sir dung BCTC mdt hire tranh toan thg ve chign luge, muc tieu, ket qua, hieu suat trong ngan han, dai han va trung ban.
Mac dii viec thuc hien va trign khai se gap nhigu khd khan va thach thirc ddi vdi VIDMC, nhung cac chuygn gia, dac biet la Giam ddc VIDMC va truang phdng quan ly DN CLia Sd Tai chinh v^n mong dgi viec ap dung IR trong tuang lai vi nhirng lgi ich ma nd mang lai nhieu hem la nhirng khd khan, trd ngai. Theo cac chuyen gia, dg cd thg thuc hien dugc IR thi VIDMC cung nhu nha nudc phai ddng bg thirc hien
4 2 Tap chi Khoa hoc & Dao tao Ngan hang- So 214- Thang 3, 2020
xem tiep trang 80 cac giai phap. Viec trien khai thuc hien IR nudc ngn thuc day cac trudng dai hgc trign phai la mgt qua trinh cd su chuan bi ca vg khai giang day, nghign ciiu vg IR dd IR nang luc, trinh do chuygn mdn, ca sd ha khdng cdn la mdt khai niem mdi me; Bd ting va hanh lang phap ly, cu thd: Tai chinh can cung cdp cac tai lieu vd IR, md cac lap dao tao cap nhat kign thirc cho - No luc nang cao chat lugng dgi ngu ngudi lam kg toan, cac VIDMC tao digu ngudi lam kg toan trong VIDMC: Nha
Tai lieu tham khao
1. Atkins, J. and Maroun, W. (2015), "Integrated reporting in South Africa in 2012 perspectives from South African institutional investors", Medilari Accountancy Research, Vol 23 No. 2, pp. 197-221
2 Barth,ME Cahan, S.F. Chen. L. and Venter, E.R (2017). "The economic consequences associated with integrated report quality: early evidence from a mandatory selling" Accounting. Organizations and Society 62 pp 43-64 3 Bo Tdi chinh (2003), He thong chudn muc ke loan Viet Nam.
4 Bo Tdi chinh (2014). Thong lu 200/2014/TT-BTC vi hucmg ddn ch& do ki loan DN
5. Bo Tdi chinh (2015). Thong tuso 155/2015/TT-BTC ban hdnh ngdy 06/10/2015 hu&ng ddn cong b6 thong tin tren thi tru&ng chung khodn
6. Chinh phii (2015). Nghi dmh 91/2015/ND-CP ban hdnh ngay 13/10/2015 vi ddu lu vdn nha nudc vao doanh nghiep vd qudn ly, su difng von. tdi sdn tgi doanh nghiep
7. Chinh phu (2015), Nghi dinh 87/2015/ND-CP ban hdnh ngdy 06/10/2015 ve gidm sdt ddu tu vSn nhd nudc vdo doanh nghiep, gidm sdt tdi chinh, ddnh gid hi4u qud hoai dong vd cong khai Ihdng tin ldi chinh ciia doanh nghiep nhd nudc vd doanh nghiep co von nha nu&c.
8 Chinh phu (2015), Nghj dinh 81/2015/ND-CP han hdnh ngdy 18/9/2015 ve cong bS thong tin cua doanh nghiep nhd 9 Gulgin Yildinm. Tugfe Uzun Kocamis vd Figen Oker Turiidiioglu (2017). "Companies Integrated Reporting A Template for Energy Companies ", Accounting and Corporate Reporting - Today and Tomorrow, Edited by Soner Goklen
10. Hugo A Macias, Angelica Farfan-Lievano (2017), "Integrated reporting as a strategy for firm growth Muhiple case study in Colombia", Meditari Accountancy Research.
11 International Integrated Reporting Council (IIRC) (2013). The international framework, available at http //
integratedreporting.org/ resource/mtei national-ir-framework
12 Lee,K. W., & Yeo, G. H. H. (2016), "The association bet\veen integrated reporting andfrm valuation". Review of Quantitative Finance and Accounting, 47, 122!el250
13 Mahmood Surly, Yaeesh Yasseen, Nirupa Padia (2018), Trends in Integrated Reporting A State-Owned Company Analysis, Southern African Business Review https //upjournals co za/index.php/SABR Volume 22 \ 2018 \ #3841 \ 22 pages.
14. MarkHoffman (2012). Applying Integrated Reporting principles m the public sector, KPMG, Imegrated Reporting Issue 2: Performance Insight through Belter Business Reporting
15. Nguyen Thi Thu Hang, Tran Van Thuan (2018), "Perceptions of Corporate Executives in ihe Adoption of Integrated Reporting in Vietnam ", International Conference on Finance. Accounting and Auditing (ICFAA 2018), pp 145- 155
16 Nguyen Thi Hong Nga Hoang Thi Viet Ha. Luu Due Tuyen (2018). "Preparing for Integrated Report: The Vietnamese Enterprises Need to Improve the Quality of Annual Reports ". International Conference on Finance, Accounting and Auditing (ICFAA 2018), pp 99-112.
17. P.P Chaidali. MJ. Jones. (2017). It's a matter of trust: Exploring the perceptions of Integrated Reporting preparers, Crit Perspect Account, http //dx dot org/10.10l6/j cpa 2017 08 001
18 Qudc hoi (2015). Luat Ke todn so 88/2015/QH13
19 Slack, R. and CampeU. D. (2016), Meeting users' information needs. Ihe use and usefulness of Integrated Reporting, Project report Association of Chartered Certified Accountant •< (ACCA), London
20 Vickneswaran Anojan (2019), "Perception of Accounting Experts on the Implementation of Integrated Reporting m Sri Lanka", GlobalJournals of management and business research- Accounting and Auditing, Volume 19 Is.tue 1 Version 1 0 Year 2019
21 http-//thoibaolaichinhvielnam.vn/pages/thong-tin-doanh-nghiep/20l8-lO-03/bao-viel-chia-se-kinh-nghiem-lup-bao- cao-theo-lieu-chuan-quoc-le-tai-asrs- 62670 aspx
So 214- Thang 3. 2020- Tap chi Khoa hoc & Oao tao Ngan hang 4 3
Thu hut von dau W true tiep nadc ngoai cho phat trien kmh te bien tai Quang Ngai
Ndng". Tap chi Khoa hoc xa hgi mien Trung, so 2 (40)- 2016.
9. Ngo Trdn Tudi (2017), "Xu hu&ng cua ddu tu true tiip nu&c ngodi vd gidi plidp de liiu hill vdo vung kinh te trgng diem mien Trung ", Tap chi Khoa hgc xd hgi mien Trung, so 2 (46)- 2017.
10 Nguyen Xudn Thien (2015), "Tdng cu&ng lien kel vung kinh te irong diim trung bg de thu hiit nguon vdn FDI cho phdi tnen ngdnh Du hch". Tgp chi Nghien cuu Dong Nam A, so thdng 7 ndm 2015
11. Nguyin Thi Thu Hdng (2019), "Gidi phdp thu hut FDI vdo Viel Nam Irong Ih&i gian l&i". Tgp chi Kinh te vd Du bdo. sd thdng 3/2019.
12. Pham Thien Hodng (2019). "Tdm quan Irong ciia khu vuc FDI ddi v&i phdt tnin hnh ti- .xd hoi Viet Nam ". Tap chlTdichinh, so ihdng 5/2019.
13. Tong cue thong Ke, Nien gidm thong ke Viel Nam ndm 2019.
14 Website- http //ww^v.quangngai.gov.vn/sokhdl/Pages/home.aspx. hltp//www danang.gov vn.fia inpi gov.vn.
tiep theo trang 43
kien cho nhan vien kg toan dugc hgc tap, cap nhat va nang cao kien kign thirc.
- Ban Giam ddc va Ban Quan ly DN can nang cao nhan thuc va tich cue tham gia vao qua trinh thyc hien IR.
- Dau tu ca sd ha tang vg he thdng thdng tin trong VIDMC, dac biet la may mdc thiet bj va ngn tang cdng nghe thdng tin, trign khai cac phan mem quan ly trong toan DN.
- Nha nudc xay dyng he thdng van ban phap ly vg lap, trinh bay va cdng bd IR ddi vdi SOE va cac hudng dan cy thg kem theo.
- Nghien ciru trign khai quy dinh vg kiem toan va xay dyng quy trinh va phuang phap kigm toan ddi vdi IR. •
8 0 Tap chi Khoa hoc & Oao tao Ngan hang- Sd 214- Thang 3. 2020
