Nghien cihi Irao loi
SU khac biet giira Ke'toan Viet Nam va Ke toan quoc te' ve Hang ton kho
The differences hetween Vietnam accounting and the internatlonai accounting for inventory
"S.
fiS DUc li\, Ih Quang TningNhdn: 4/7/2017 Bi§ntdp: 18/7/2017 DuygtdSng: 25/7/2017
Bai viit trinh bay, phSn tich va do la&ng sakhac biitgiSa Kitoan Viit Nam (KTVN) va Kitoan quic ti(KTQT) vShang tin kho (HTK). Do la mdt trong si nhiing ndi dimg quan trgng nhit, di xac dinh cic khoan muc vS HTK trin BCTC,theo KTVN va KTQT cua cac doanh nghiip (DN) FDI,tai Viit Nam. DUliiu dacfc ihu tirSp t&ki't qua nghjin ctiu va khao sat, tai cac DNFDI, tie nam 2015 dih 2016, dadcphSn tich va do ktdng bing phadng phap nghiin ciiu hdn hcfp. Kii qua do liidng bang kiim dinh Paired sample Tsest trong SFSS20 vdi Sing <5%, chiing to co sa khac biit giSa KTVN va KTQT viHTK.
Tvtkhoa: KTVN, KTQT, HTK, DN Aixtract
This studywasconducted to present, analyze and measure the dif- ferences between Vietnam Accounting and the Intemational Accounting forlnventxay. That is one of the most iniportant con- tent to indentify the items on the inventoryon financial statements under the Vietnam Accounting and the Intemational Accounting of FDI enterprises in Vietnam. The data collected from tiie survey and research results in the FDI enterprises from 2015 to 2016, are analyzed and measured ijy mixed method research. Measurement results by verificationPaired sample T test in SPSS20 with Sig
<5%, there is a difference between Vietnam Accounting and the Intemational Accounting for Inventory.
Keywords: Vietnam Accounting, intemational accounting, inven- tory, enterprise.
Tinh d p thiet cOa van de nghien ciiru
HTK Id mfit frong sfi nhiSig khoan muc trdn bdo cdo tai chfnh (BCTC) cDa DN, nd d lifin quan din vific xdc djnh
ehi phi, tinh gia ttidnh sin pham cDng chuin muc md edng ty me dp dung, mfit nhu xdc djnh chl phi quin ly, chi phi ban bfi BCTC tudn theo KTVN (Tran Manh
E i i l *^V* *^d Me todn V Mi^ todn 60 t^mi^ 7/2047 hdng,.,, d l cung d p thdng tin cho cdc dfii tuong si> dung. Bang vific van dung KTVN va KTQT, bp phdn kitodn tai d e DN FDI lap hai bfi BCTC, mfit bfl tudn theo KTQT (lAS/IFRS) hoac tudn theo
Dung, 2016). Trong dfi, KTVN dupc lua d p n nghifin ei!^ diln hinh lifin quqn dfin HTK, bao gfim Chuan muc KTVlft VAS 2. Ludt K l todn, Chl dfl klto^
DN hifin nay (TT200/2014/TT-BTC),,,, KTQT duoc li;a chon nghifin ciru bao gfim ede CMKT v l HTK - IAS I (Deloitte, 2016). Tuy nhifin, vide IM toan vd xac dinh mfit dch chinh x^
khoin muc HTK trfin BCTC mOt cSdi kip thdi, vln cfin Id mdt trong nlittng bii cap tai DN FDI. Tiir dfi, anh hudg nli^
djnh tdi lap vd trinh bay BCTC tai oil ndy. Ngodi ra, nhilu nghifin cdu ti\ik dd chiJng minh dupc rang, KTVN vS KTQT v l HTK cfi su tuong dfing '^
khac bifit {Tran Hli Long, 2012). Vlv^y, nghifin cdu ndy tilp hjc chdng mlnli^
tuong ddng vd khde tiifit gida KTVN va KTQT lifin quan din HTK, d l tang thfim dd tin d y ei]a kfit qua nghifin cii^J.
T^ng quan nghien cdu MOt sfi cfing trinh nghifin cftj tifiu bilu v l k l todn HTK nhu: Nguyin Ttii Ngoc Thad (2009) nghifin cdu vl ^i toan chi phi sin xuat theo CMKT Viil Nam sfi 2 - HTK vdi edc loai ehi phls^o xuat nhu chi phi nguyfin vat lifiu, chi pH nhdn d n g vd chi phf san xuat chunff Hd Thdy Vdn (2010) trinh bdy v l CMKl qufic tfi v l HTK; Tran Hal Long (2012 nghidn edu nhOng dilm tt/ong dfing vi khdc bifit gida CMKT IAS2 vd VAS2 tr«i
Nghien c Ddifl
ic khfa C|nh v l quy djnh ehung, v l ndi jng chuin myc, Su tuong dfing vd lac bidt giOa KTVN vd KTQT v l HTK, Sn quan d ^ BCTC ciia DN FDI tai Vifit am, cOng da dugc Deloitte (2016) tdng
?p frdn d c khfa canh nhif:
V I muc dfch: Ca KTQT vd KTVN Su quy ffinh v l xd ly kfi todn dfii vdi TK bao gdm d vifie xde dinh va ghi lian chi phi.
V I d c khoan muc cQa HTK, Ngodi NOng dilm tuong fifing nhu: HTK bao 3m: Hdng hfia mua v l d l bdn; Thanh ham tdn kho hoac san pham dd dang;
guyfin lifiu, vat lifiu, edng eu, dung eu in kho, phuc vy qua frinh sin xuat; Chi hi djch vu dd dang. Thi sy khde bifit iiJa krVN vd KTQT dd la KTVN khfing
§ d p dfin trudng hgp, HTK bao gdm H dat vd cac tdi san khdc dugc gld lai
$ bdn. KTVN cung khdng dfi d p din ham vi dp dung cfla chuan myc HTK 5i vdi sin pham dd dang cija d c hop Sng xdy dyng; Cdng eu tai ehfnh; Tdi In sinh hoc lifin quan t^ hoat ddng Jng nghifip va san pham nfing nghifip, li thdi dilm thu hoach. Tuy nhidn, TQT d i rd, khdng ap dung cho d c i;*ig hgp trfin.
V I phuong phap xac dinh gia tai TK: Sy khac bifit gida KTVN vd KTQT
^ Id, KTVN khdng d l d p din nfii dung Jy, trong khi dfi KTQT cd d l d p cy till iu sau: Phuong phdp tifiu chuin hoac a ban I I d t h i dugc sO* dyng nfiu kit ja tuong duong vdi gid thyc tfi. G(a iu chuin phli dugc xem xet t h i ^ g fyfin vd dilu chinh theo d c dilu kifin fin Uidi. Phuang phdp xdc djnh gld tii TK theo IAS 2, khdng dp dung dfii vdi ic trudng hgp sau:
JhiinhSt Ndng ldm san, sin pham ing nghifip sau khi Uiu hoach, khoang iat vd d c san pham khai khodng dugc li nhan bang gia trj d thfi thyc hifin rpc uieo thdng Id cGa nganh, Khi HTK rgc ghi nhan Uieo gid tai d thi Uiyc 5n dugc, tliay dfii v l gid tri cda HTK, rgc ghi nhan vdo kit qua hoat dfing Ih doanh frong ky.
ThOr hai: Cdc tfi chdc mfli gidi vd budn bdn hdng hfia ghi nhdn HTK bang gid frj h ^ ly try di chl phi ban hdng. lOil HTK dugc ghi nhdn bang gid tai hop ly tri^ di chi phf bdn hang thi thay dfii v l gid frj hgp ly frd di chi phf bdn hdng dugc ghi nhan vdo kit qua hoat dfing kinh doanh frong ky.
V I phuong phdp tinh gia HTK:
KTVN vd KTQT Id khd tuong_ ddng. Tuy nhifin, phuong phap LIFO vdn dugc sil dung trong KTQT
V I ghi gidm gia gfie HTK cho bang vdi gid fri tiiuIn d thfi ttiuc hidn: GiOa KTVN va KTQT d sy khdc bifit. KTVN khdng cho phdp ghi giim gia gdc HTK dfii vdi mfit nhfim cdc hdng hfia eho bang gid trj thuan cfi thi thyc hifin dugc, Trong khi dd, KTQT chi rd vific ghi giam gia gfie HTK eho bang vdi gld frj thuin d thi ttiyc hifin duge tren co sd tCmg mat HTK. Trong mdt sfi tnidng hgp, d thi thyc hifin ddi vdi mfit nhom d c hang hda d Hdn quan.
Mfii cfing trinh nghidn ciJu trdn da tong hgp, phdn tich v l mfit sd nfii dung cu t h i vfi HTK, Tuy nhidn, d e cfing trinh trfin chfl yfiu sfl dung phuang phdp nghifin cdu dinh ti'nh d l phdn tfch, Vdi sy k l thUa d e cdng trinh nghifin cdu frfin, nghifin cdu nay d n phdn tieh kit qua bang vide xfl ly dd lieu vfii kilm dinh Paired sample T test trong SPSS20 d l tfing hgp, phdn tfch vd do ludng su khdc bifit giOa KTVN va KTQT v l HTK,
Thu thap dO' lifiu vd phUgng phdp nghien CAJ
Nghidn cdu duoc xdy dyng, dya frfin dQ' lidu thu thdp tU kit qui nghifin cdu va khio sdt tai cdc DN FDI, frong khoing thdi gian til, nam 2015 din 2016. Tit d edc DN FDI dugc khao sdt, dfiu d dfi d p dfin khoin muc HTK frdn BCTC.
Phtiang phip nghiin aj/u: Nghidn cdu sfl dyng phuang phap hdn hgp (kit hop d hai phuong phdp dmh ti'nh vd
<^nh lugng) (Qresswell, 2003) xuat phdt tfl muc tidu nghifin cdu vd nhdng uu dilm cfla phuang phdp nghifin cdu ndy.
Trong phuong phdp nghifin cdu djnh
ti'nh, sau khi xac djnh myc tidu nghifin cdu, tdc gia tiln hdnh thu thdp dd lifiu bang deh thu ttiap, nghifin edu tdi Hfiu Id nhifrig d n g frinh nghifin edu tixrdc.
Sau dd, tdc gll xdy dyng bing cdu hdi vd tifin hdnh phdng van nhQng chuyfin gia am hilu v l ITnh vyc nghidn edu.
Cufii cCing, tdc gia phdn tfch dU Hfiu, tfing h ^ d l dua ra kfit qui nghien cijru vd xdy dyng bing hdi phyc vu cho phuang phdp nghifin cdu dinh lugng.
Trong phugng phdp nghifin cdu dinh lugng, bing cdu hfii dupc kilm fra lai vd phdt dl rflng rdi dfin d c dfii tugng dugc khdo sdt bao gfim kilm todn vifin cde cdng ty kilm toan, tivdng vd phd phfing k l todn d c DN FDI, nham thu Uiap dd lifiu. Doi tugng dugc khio sdt eho bilt y kiln ddnh gid d a minh v l sy phfl hgp, dd hilu, d l vdn dyng,.,, dfii vdi KTVN va KTQT v l HTK. Philu khio sat duoe ehia thdnh ba efit bao gfim: Cfit nfii dung, d t KTVN vd KTQT TrSn efit nfii dung, KTVN vd KTQT vfi HTK dupc khio sdt cu thfi vdi 3 nhdm Id: Ndi dung ghi nhan (KMHTK1); Ndi dung ddnh gia (KMHfK2) vd Trinh bdy - Cflng bfi (KMHTK3). Trdn hai efit KTVN vd KTQT thang do Likert 5 dilm duge sd dyng tfl mdc 1 "Hodn todn khfing dfing f , 2 "Khdng ddng f, 3 "Binh thudng", 4
"Ddng y" vd mdc 5 "Hodn todn dfing y".
Trong sd philu khao sdt duge gdi di, tac gll thu v l 60 philu I r i idi hgp Id. Tfl dd, tdc gll tfing hgp kfit qui khio sdt trfin file excel vdi 6 d l . mfii biln khao sdt d trfin duge ddnh gid bang thang dilm d o KTVN rifing vd KTQT rifing. Td dfi, tac gii phdn ti'ch kit qua bang vide xfl ly dfl lidu vdi kilm dinh Paired sample T test frong $PSS2d, d l khang ^nh su khdc bidt gida KTVN vd KTQT v l HTK.
K4t qui nghiin diu Kit qui xfl" ly do Hdu vdi kiem dinh Paired sample T test frong SPSS20:
Bang 1: Paired sample Statistics cho bifit:
Mean: Gfa frj binh qudn Nfii dung ghi nhan (KMHTK1) cda KTVN binh quan td 2,7 trong khi dfi cfla KTQT la 3,8.
^€^i c^' M^'/otin V Mi^ todn Ac'tAdn^ 7/2047 \
Noi dung ddnh gid (KMHTK2) d HA/N binh qudn la 3,4, frong khi dd cfla TOT Id 4,6.
Trinh bdy - cfing bfi (KMHTK3) cfla rrVN binh qudn Id 2,32, trong khi dd
;fla KTQT Id 3,72, Su khdc bifit ldn nhit liOa KTVN va KTQT v l HTK Id "frinh ldy - dng bfi".
N: Sfi mlu khio sdt Mlu khio sdt cfla bdi vilt Id 60.
Std, Deviation: Dfl Ideh tifiu chuan Dd Id chdnh Ifich giOa binh qudn tinh luge vdi tliyc t l khao sdt, dd Ifich chuan :dng tiln dfin 0 thi gia tri binh qudn
^ng d y nghTa va mlu khao sdt Id mau :huan.
Std, En-or Mean: Sal sfi binh qudn Ch? tifiu nay dao dflng tO 0,086 - ),117; dat gid tri khd nhd, ehflng tfi kit jul nghifin cflu d y nghia.
Pair: Nhfim
Sy khdc bifit v l HTK giOa KTVN vd aQT duac chia thdnh 3 nhfim' Nfli lung ghi nhdn (KMHTK1); Nfli dung Idnh gid (KMHTK2) vd Trinh bay -
;flngbfi{KMHTK3),
Bang 2: Paired Samies Correlations (hin dnh mfii tuong quan tuyfin tinh llOa KTVN vd KTQT v l HTK dfii vfii nfii lung ghi nhan (KMHTK1), nfii dung Idnh gld (KMHTK2) vd trinh bdy - dng ifi (KMHTK3). Sd di, d mffi tUOng quan uyfin ti'nh ndy Id do KTVN duoc xdy lung dya trfin KTQT (lAS/IFRS) td iliong nam 2000 dfin 2005, theo iguyfin tac vdn dyng d chon loc thdng S qufic t l , phfl hgp vdi dac dilm nin d h t l vd trinh dfi quin ly cfla DN Vifit 'Jam, tai thdi dilm ban hdnh chuin muc Ld Hodng Phflc, 2011),
Correlation: Hfi sfi tuong quan H6 sfi tuong quan su khde bidt v l HTK gida KTVN vd KTQT cfla 3 nhfim Jfiu Idn hon 0,6, Nhu vdy, nghifin cdu cd
? nghTa (hfi sfi tuang quan bang 0 thi thfing y nghTa, cdng tiln tdi 1 cdng d y ighTa).
Sig: Mdc y nghTa cfla kilm dinh Sig = 0,000<0,05 cd y nghia thfing kd.
Bang 3: Paired Samies Test cho hly, mflc y nghTa cfla kilm dinh nhd
Bangl: Paired sample Statistics
P a i r l Pair 2 Pair 3
laiHTKI-KTVN KMHTK1-KTQT KMHTK2-KTVN KMHTK24aQT KMHTK3-KTVN KMHTK3-KTQT
Mean 2.70 3.80 3.40 4.60 2.32 3.72
N 60 60 60 60 60 60
Std. Deviation .908 .755 ,807 ,669 .892 ,783
Std. Error Mean 117 ,097 ,104- .086 ,115 .101 BSng 2: Paired Samies Correlations
P a i r ] Pair 2 Pair 3
KMHTK1 -KTVN 8 KMHTK1 -KTQT KMHTK2-KTVN & KMHTK2-KTQT KMHTK34aVN & KMHTK3 -KTCn"
N 60 60 60
Coireiabon .653 678 ,688
Sig.
,000 .000 .000
Bang 3: Paired Samies Test
Pairl Pair 2 Pair 3
KMHTK1-KTVN- KMHTK1-KTQT KMHTK2-iaVN - KlilHTK2-KrQT KMHTK3-KTVN- KMHTK3-KTQT
Paired Differences Mean
•1100 -1,200
•1,400 Std DeviaGon
,706 ,605 669
Std, Error , . j i i ,091 ,078 086
95% Confidence inten/aioflfie
Difference Lower -1.282 -1.356 -1573
Upper -.918 -1,044 -1227
T
-12.070 -15,362 -16212 df
S3 59 59
Sifl, P-
tailed)
.DOD
,000i
,000
hon 0.05 (Sig. (2-tailed)=0.000) phan anh cb sir khdc bift giOa iCTVN v i KTQT vS IHTK SS vfli nOi dung ghi nhan (KIHHTK1), n6i dung dSnh g\i (KMHTK2) va trinh bSy - rtng b i (KMHTK3). Cg thi, ia sV phu hop, d l hilu, d§ v3n dung,... cDa KTQT cao hon so v«i KTVN
95% Confidence Intervai of the Difference: Khoeing i/Oc iuong vdi 36 tin cay la 96%.
T: gid fri l<ilni djnh T GiS tri kilm djnh T c6 y nghTa duoc can cO vdo sig<0,05.
DF: sei bac tir do
S I bac tu do bang s l mdu l<helo sat tr(f1(DF=6d-1=59).
Sig. (2-taiied): Ivlifc y nghTa cOa kilm dinh hai phia
Sig (2-tailed) <0,05: Kit qui kilm djnh cfi J nghTa
Kilm djnh Paired Samples T test trong tn/dng hop ndy nham so sdnh su
khic bi§t giOa KTVN vOi KTQT v« HTK Kit qua IU bang 3 cho tiiay Sig=0,000<5%, chthlg to c6 su kiiSi bist giaa hai nhom KTVN vS KTQTt HTK, CO y nghTa thing k8 (Hodng TtoK 8 Chu Nguyin MOng Ngoc, 2008).
Ket lu|n va h^m y cho Viet Nan HTK Id tdi sSn iuu dOng, duoc Mil bdy tren phin tdi sdn cDa bSng cdn it k l toan BCTC cSa cdc DN. DN c6 Hi CO cac loai HTK nhu nguyfin vat iifii cOng cu dung cu, Sein phim dd danj thdnh pham, hang hda. li^at khdc, Hli Id mOt trang nhiing yiu tS dau vdo cJ qud trinh sSn xuat tai cdc DN. VI v|( li c6 anh hudng t n * tilp t(S vific tfnii ( thdnh sin pham vd xdc djnh, kilm soi chiphl. Rifing cdc DNFDi, ngodi«!
ddnh gid HTK sao cho dilng vd tudn It KTVN thi cdn phdi ddnh gid HTK lui thO theo KTQT d l phuc vu cho vific I) BCTC theo KTVN vd l<TQT. Ding qm
(){em tiep trang 5''
E U ^^ cAi i^Hetomt 'ip C/{i^ iemi, iw'//m^ta ',
Quocti^
dilu kidn Id nhflng gi can phdi qudn ly khl kidm todn vidn nfli bd thudng Id nhdn vidn efla mdt l l chflc. Ngoai ra, khi chflc nang KTNB duge thud ngodi liodn todn, cdn nhd rang chuong trfnh cdng vide can thyc hidn, v l bdn ehdt Id tiinh thfle efla cde thfl tyc da dugc thfia thuan. Vt vdy, tfnh dde lap vd khach quan ndn dflgc quy djnh sdn va khdng ndn gia djnh.
5 - Ndng iifc vd phim chit dn pfidj cd cQa Idim todn \d6n n^ bl}?
Nang lflc va phim chat edn phai ed cfla kilm todn vidn nfli bd duge d l edp ngan gon trong tidu ehuan IS019011.
Nidm tin vdo qud trinh kilm todn vd khd ndng d l dat dugc muc lidu phu thude vdo ndng lyc cCia nhflng cd nhdn efl lidn quan trong vide lap k l hoach vd lidn hdnh kilm todn, bao gfim ed kidm todn vidn vd qudn ly nhdm kidm toan. Thim quyin ndn duge ddnh gia thflng qua mdt qud trinh xem xdt hdnh vi cd nhdn vd khd
nang dp dyng nhflng kiln thfle vd ky ndng d§ dat duge qua qud trinh ddo lao, kinh nghidm Idm vide, ddo tao kilm todn vidn vd kinh nghidm kidm todn. Qua trinh ndy can tfnh din nhu eiu cfla ehuong trinh kilm todn vd cde myc tidu. MOt sd kiln thfle vd ky nang duge md td trong ISO 19011 phd bidn vdi edc kilm todn vidn cfla bat ky quy djnh h i Ihdng qudn ly ndo; mflt s l khde dp dung ridng Id cho edc quy djnh hd Ihdng qudn ly eu thi. Mdi kilm todn vidn trong nhdm kilm todn khdng can thilt ed cDng nang lye;
tuy nhidn, nang lyc ting I h l cCia nhflm kidm todn can phdi dfl d l dat dugc cdc muc tidu kidm todn. Ndn nhd rang ehfle nang KTNB khflng phdi Id ITnh vyc dde quydn cfla cde k l todn vidn. Chflc nang KTNB cdn can din nhflng kidn thfle cfla edc ky su, nhd hfla hpe, cde nha khoa hpe vd cde chuydn gia v l cdng nghd thdng tin.
6 • dcdc quic gia nhd nirdc c6 quy dinh mang tinh Lu$t phdp vi KTNB khQng? Ti chac ndo quy d\nh vd hudng din vi KTNB?
Cd mdt s l yiu td dan ddn sy tin tai bat bufle cfla chflc nang KTNB. Vf du trong khu vyc kinh l l lu nhdn, cdc sdn giao djch ehflng khodn Idn nhfl NYSE hoae ASX diu ydu ciu cde eflng ty nidm ylt phai cfl edc ehfle nang KTNB hidu qua nhfl mflt phin cOa cau trfle quan trj. d khu vyc kinh td cflng, nhfldOc, chflc nang KTNB dd duge uy nhidm theo mflt sd didu Id hoac quy djnh tfl cull nhflng ndm 1980, vf du nhu ch? dao thudng trye cfla Bd trudng Bd Tdi ehfnh d Chfnh phfl bang Victoria. Tdi eho rang, dudng nhu ed sy sap xdp tuong ly b hdu hit cdc qude gia Idn trdn thd gidi.D
(Tiip theo trang 30)
didm vdi cdc nghidn cflu trflflc, nghidn cdu ndy tidp tue khang dinh cd sy khdc bidt gifla KTVN vd KTQT v l HTK vdi phuong phdp nghidn cflu da dang vd pham vi v l Ihdi gian nghidn cflu gan ddy. Tfnh ddn thdi didm hidn tai, hd thing KTVN da duge cdi edeli, thay ddi vdi gid In khoa hgc, tfnh thye tiln, Ifnh hidn dai (PGITS Dang Van Thanh, 2016). K l todn HTK cOng duge sfla dli, b l sung nham mue dfeh d l hilu, dl vdn dung va hdi hda vdi KTQT Tuy nhidn, KTVN noi chung vd HTK cdn»iay ddi hon nfla d l phu hgp hon vdi KTQT nhung vln gifl dflgc ban sac ridng vd gia trj cQng nhy phO hop vdi dilu kidn efla Vidt Nam. Khi dfi, KTVN c6 didu kidn nhiiu hon d l hfli nhap vdi KTQT, thdng tin kd todn sd minh b?eh hon, tfl dd vide thu hflt ddu tu nude ngodi sd gia tang.D
Tdi Biu tham khdo
1. Bd Tdi chinh (2001): Quy^t djnh c&a 86 trudng. Bd Tdi chinh, sd14912001IQD-ETC. ngdy 3111212001, ve viic ban hdnh vd cdng bo 4 CMKT
dgti.
2. B6 Tdi chinh (2014): TT 200/2014/TT-BTC, ngdy 22/11/2014 cda Bd Tdi chlnh.
3 Ngd Thi' Chi. Trucmg Thi Thuy (2010). Gido trinh CMKT qudc ti. mB Tdi Chlnh, Hd Ndi.
4. Deloitte (2016): Tdi lieu huang ddn kiem todn sd: dung tham khdo.
5. Trdn Mgnh Dung (2016). KTVN chuyin ddi trong 20 ndm qua, tdi lieu trinh bdy lgi Hdi thdo Ki' todn. Kiem todn, do VAA tdch6c.
6. Trdn Hdi Long (2012)- CMKT Viit Nam, s602-mK (VAS) vd CMKT qudc te sd Ol-HFK (IAS2), Tgp chi Nghiin cihi Tdi chinh Kitodn. sd' 11 (112). trang 28-30,38.
7. Li Hodng Phuc (2011): Su hda hgp gida CMKT Viit Nam vd CMKT qudc ti: Thuc trgng, nguyin nhdn vd dinh hudng phdi triin. Tgp chi Kitodn vd Kiim todn, sd 11/2011, trang 20-11 vd36.
8. Qud'c hdi: Ludt Ki todn, sd 88/2015/QH13.
9. Nguyin Thi Nggc Thgch (2009) •
Trao ddi vi Ki todn chi phi sdn xudt theo CMKT Viet Nam. sd02-HTK. Tgp chl Nghiin cilu Tdi chinh Kitodn. sd'3 (68), trang 52-54.
10. PGS.TS Dgng Vdn Thanh (2016) Tdi lieu trinh bdy tgi Hdi thdo Kitodn vd Kiim todn, do VAA td chvK.
11. Hodng Trgng vd Chu Nguyin Mdng Ngoc (2008). Phdn lich dS tiiu nghiin ctiu vdi SPSS. WB Hdng Diic.
12. Hd Thuy Vdn (2010): Phdn lich Sl/ biin ddng vd x.& ly chinh lech dinh mm: chi phi gdn vdi ketodn chi phi chi biin, theo CMKT Viit Nam, s602. Tgp chi Kiim todn, sd3, trang 35-37.
Thdng tin ve tdc gid:
"Ths.DdDiccTdi
Ca quan cdng tdc: Khoa Kitodn. DH Lao ddng Xd hdi
Diin thogi: 0904509.101 Email: [email protected]
** Ths. Li QuangTrung Ca quan cdng tdc: Khoa Kitodn, DH Lao ddng Xf hdi
Diin thoai: 0969.000.828 Email: trungr.
&a^ ctU Ctd'todn 'if Ctd^ todn ^'^imt^ 7/^047 \