Ke todn qudn tri moi trirong: Thvc ti^n tke gioi vd Viet Nam

Nghien ciKU trao mil. Nghien ciUi trao do!. Ke todn qudn tri moi trirong: Thvc ti^n t k e gioi vd Viet N a m •JS.'TS. Nguyen Bich Ngoc* Nhdn:. 11/11/2019. Bien tap:. 14/11/2019. Duyet ddng: 20/11/2019. K^ to^n quin trj moi trudng (EMA) - mOt hinh thdc cua ke to^n khdng mdi trudng vat chat (bay phi tien chi giup c^c doanh nghiep m^ Cci chinh phO trong viec /re toin cSc chite), bao gdm tdt ca ddng nguyen vat phi vd doanh thu moi trudng, tddd dua ra nhung chinh sdch, hudng lieu, nang lugng trong qua khii, hien tai va tuang lai cd tac ddng len di phii hpp d4 phdt trien kinh te, md khdng gay ton hai den mdi he sinh thai. Thdng tin mdi trudng trudng tiji nhien. Mdc do k4 todn qudn trj mdi trudng dd khd pho bien d cdc nude phdt vat chat (phi tien te) ludn dugc the hien bang cac dan vi vat ly hay cdn tri4n, nhung vdn con khd mdi m4 ddi vdi Ccic nude dang phdt tri4n ndi chung vd Vi^t Nam noi rieng. Trong xu the hpi nh$p hi$n nay vd gpi la cac don vi phi tidn te nhu kg, tan.... Nhu vay, thdng tm mdi vdi tinh hinh moi trudng dang bi d nhiim nghiem trpng. Vi^t Nam trudng phi tien te dugc xem nhu can hpc hdi kinh nghiem tir cdc qudc gia phcit tri4n dexdy di/ng nhdng chinh sdch, hudng dan ve vi$c dng dtjng ketodn mdi trudng cac boat ddng san xuat cua cdng ty gdy ra tdc ddng bang tien, nhung cd cho phd hgp. the dinh gia dugc hoac khdng. Vi Tit khda: k^ todn qudn tri mdi trudng. du, tac ddng cua DN den mdi 1. Khai quat ve ke to^n quan tin tien te ve cdc chi phi, Igi nhuan trudng khu vuc, anh hudng cua khi thai d nbidm tdi sue khde ngudi vd tiet kiem lien quan den mdi tri mdi trirdng (KTQTMT) trudng". Nhu vay, KTQTMT boat ddn... la nhung thii van chua dinh a. Binh nghia ve KTQTMT gia dupe cu the. Theo Lien doan Ke toan Qudc dpng gidng nhu mdt co che de nhdn - KTQTMT tiln te (Monetary te (IFAC, 2005), EMA duac dinh dang va dinh lugng mpt each day du chi phi mdi trudng trong qua Environmental ManagementAcnghia nhu sau: "KTQTMT Id quan trinh sdn xudt va ca nhirng lgi ich counting - MEMA) la be thdng Iy boat ddng kinh t6 vd mdi trudng thdng qua viec trien khai va thuc kinh te nhd giam thieu chdt thai va bach todn lien quan den thdng tin hien he thdng ke toan va hoat ddng san xuat sach ban, rdi ket hgp mdi trudng tien te, nghTa Id cdc thuc tien phu hgp cd lien quan d6n nhirng chi phi vd lgi ich dd trong thdng tin mdi trudng tien te ghi lai qua trinh ra quyet dinh (UNDSD tdt ca cac hoat ddng lien quan den van de mdi trudng". DN nhu vdn tdi chinh trong qud Cdn theo Ca quan Phdt trien EMA Intiative, 2002). khii, hien tai, hay tuang lai va ddng b. Npi dung cua KTQTMT ben virng ciia Lien hop qudc vdn cua DN the hien trong cac dan EMA cd the dugc tiep can tir hai (UNDSD, 2001), cac nhom chuyen gia den tir 30 qudc gia da thdng khia canh: KTQTMT tidn te vd vi tien te. Thdng tin mdi trudng tien te cd the dugc xem nhu cdc chi phi nhat ve khai niem ciia EMA nhu KTQTMT vat chdt - KTQTMT vat chat (Physical ve nguyen vat lieu, ndng lugng, sau: "KTQTMT la viec nhan dang, nude... ma DN da sir dung nd cho Environmental Management Acthu thap, phan tich va su dung hai hoat ddng sdn xuat - kinh doanh va loai thdng tin cho viec ra quyet counting- PEMA) Id viec hach toan cac tdi nguyen mdi trudng nay dinh ndi bp: Thdng tin vat chat ve cac boat ddng ciia doanh nghiep dugc dinh gia bang tien. viec su dung, ludn chuyen va thai (DN) cd hen quan den thdng tin bd nang lugng, nude va nguyen vat * Khoa KS todn- KiSm todn- Hqc vi$n Ngdn hdng lieu (bao gdm chat thdi) vd thdng. ^. chi We todn, SWi^m todn sdthmg 11/2019 K 9. Nghien cihi trao ddi 2. Tong quan nghien cihi ve KTQTMT Cling vdi sir phat trien va mdi quan ngai ngay cang sau sac ve vdn de d nhiem mdi trudng vd bien ddi khi hau, ke toan truyen thdng hi dat trudc thach thirc: lam sao va bang each nao cd the ke toan cac yeu td mdi trudng? Khdng chi thdng qua vai trd cd tinh truyen thdng la ghi chep vd bao cao cac thdng tin tai chinh, ma cdn phdi the hien dupe vai trd cua ke toan nhu la mdt cdng cu trg giiip hihi hieu cho cdc nha quan ly trong quan tri cdc van de mdi trudng. Chinh vi vay, EMA da ra ddi nhu mdt tdt yeu degidi quyet van de ndy vd ngay cang dugc ap dung rdng rai ban.. san xuat gidy d Thai Lan cua Setthasakko (2010). Nam 2014, Christopher S. K. Tsui d Trung Qudc cd bdi vidt ve tdng quan nghien ciiu va img dung EMA, tdng hgp nhirng nguyen nhan quyet dinh den viec irng dung EMA va nhiing rao cdn trong img dung EMA. Gdn ddy, tai Viet Nam, cac nha nghien cihi da tap trung nhieu ban vdo KTQTMT. Trong ludn an "Ke toan qudn tri chi phi mdi trudng trong cdc DN sdn xuat thep tai Viet Nam", Nguygn Thi Nga (2017) da danh gid he thdng ke todn qudn tri hien hdnh trong viec quan ly va cung cap thdng tin ve clii phi mdi trudng ddng thdi de xudt khuydn nghi de tang cudng ap dung ke toan quan tri cbi phi mdi trudng trong cac DN san xuat thep tai Viet Nam.. EMA da dugc de cap den tu nhiing nam 1970 nhung dugc thdo ludn chinh tbiic lan dau tien tren dien dan qudc te nam 1998 tai phien hgp thudng ky ciia Hdi ddng Bdo an Lien hgp qudc ve phdt trien ben viing. EMA dugc coi nhu mdt cdng cy ke toan ket hgp dii lieu cua ke toan tai chinh, hach toan chi phi vd ddng chdy nguyen vat lieu de tang hieu qua su dung nguyen vat lieu, giam tdc ddng mdi trudng va chi phi bdo ve mdi trudng (Jascb, 2003; Herzig et al., 2012) vi EMA giup DN udc lugng dugc dnh hudng ciia hoat dgng san xudt kinh doanh tdi mditrudng va chi phi, doanh thu lien quan den cdc boat ddng mdi trudng (Burritt et al., 2002).. Le Kim Nggc (2013) da nghien ciiu hudng ddn ke todn mdi trudng cua Nhdt Ban va dua ra nhiing giai phap de dp dung vao Viet Nam. Theo dd, chi phi mdi trudng dugc nhan dien thanh bdn loai: chi phi mdi trudng trong qua trinh hoat ddng sdn xuat - kinh doanh, chi phi mdi trudng trudc va sau qua trinh boat ddng san xudt - kinh doanh, chi phi qudn ly mdi trudng, chi phi cho cac hoat ddng xa hdi ve mdi trudng. Tir do, tdc gid ciing de xudt hai mdu bao cao kd toan mdi trudng h:ong cdc DN Viet Nam la bao cdo ve chi phi mdi trudng cua DN va bdo cao lgi ich mdi trudng.. Nam 2007, Deegan and Soltys dua ra nghien ciiu ve ke toan mdi trudng tai Uc, cdn Owen (2008) va McGrath and Mathews (2008) trong nghien ciiu ciia minh lai de cap tdi ke todn mdi trudng gan vdi phat trien ben vihig. Branco and Delgado (2009) thi dd cap tdi ke toan mdi trudng tai cdc qudc gia Tay Au, trong dd, tap trung nghien ciiu d Phap. O chau A, ciing cd mdt sd nghien ciiu ve EMA nhu nghien ciiu ve Omg dung EMA trong nganh. Pham Dice Hidu (2010) nghien ciiu gidi phap dp dung kd todn quan tri chi phi mdi trudng thdng qua tim hieu cac nhdn td dp luc tu ben ngoai iihu dp luc cua phap luat, can nhac ve tinh hgp phdp ddi vdi boat dgng ciia don vi, va dp luc hi phia n^udi sii durig thdng tin kd todn. Bang viec kSt hgp phucmg phdp dinh tinh va phucmg phap thdng ke md td, tac gid da ket ludn viec thieu cdc che tai phap luat va co che trach nhiem ddi vdi mdi trudng la. MM ^. chi We todn SWiem todn so thdng 11/2019. nhiing nhan td can trd viec ap dung ke todn radi trudng trong DN san xuat tai Yipt Nam. Nhung nghien ciiu v^ KTQTMT tren thd gidi da phan tich vd ddnh gia nhieu vdn dd lien quan den EMA, dua ra nhimg dinh nghTa, khai niem, phdn loai cac chi phi va doanh thu mdi trudng, chi ra tac dung cua EMA, phan tich nhirng rao can trong ling dung EMA... bao gdm cd nhiing nghien ciiu d cdp do qudc td, qudc ^a va trong DN. Tuy nhien, hdu het d^u chi nghien ciiu d nhiing nude c6 nen kinh te phdt trien cao nhu Anh, Phap, My, Nhat... Trong khi do, nhiing nghien ciiu trong nude vS EMA khdng nhieu, cho thay Viet Nam mdi budc ddu tiip can vdi EMA. Chinh vi vay ma ca sd du lieu ve EMA van cdn kha ngheo nan vd rdt cdn hpc hdi kinh nghiem tir nude ngoai. 3. Thirc tien KTQTMT t^i cac quoc gia tr&n thi gidi a. KTQTMT & My Tai My, EMA xudt hien dau tien d My vao nam 1972 cua the ky trudc, sau Hdi nghi thugngdinhve mdi trudng tai Stockkhom - Thuy Dien vao nam 1972, nhimg^ chii trgng vao viec hach todn d cap do qudc gia. Sau do, phai den nhimg nam 1990, EMA tai cac DN mdi dugc chii y den vd phat trien manh, cd tam anh hudng rgng den suphat trien ciia EMA d cac qudc gia khac tren the gidi. EMA dugc xay dung tren ca sd he thdng Luat chinh sach ve mdi trudng qudc gia, Luat lam sach mdi trudng, Luat Idm sach nude, Luat ve cac loai nguy hiem, Luat Sarbanes - Oxley (My), Luat tai che vd rdc thai, Luat cac khoan no mdi trudng... KTQTMT tai My tap trung chii yeu vao vdn de chi phi mdi trudng phuc vu cho qua trinh ra quydt dinh ciia nha qudn hi, cung cdp thdng tin de lap cdc bao cdo mdi trudng dap ling yeu cdu ciia Uy ban Chiing. Nghien cihi irao fldi khoan My. Sir ghi nhdn tap trung chii yeu vao chi phi mdi trucmg hien nhien nhu nang lugng, xu ly chdt thai, trong khi lai it chu y ddn cdc khoan tien phat va bao hi6m. Chi phi mdi trudng dugc phdn bd cho cdc tai khoan (TK) chung, sau do tinh todn va ghi nhdn cho cdc ddi tugng chiu chi phi rieng. KS todn mdi trudng dugc thyc hien d DN tai nhieu cap do nhu chudi cung ling, du an, cac khoan ng tidm tang.... ngoai va ben trong, dap ling tdt va thudng khdng dugc danh gia nhat cho viec ra quyet dinh cua cac cao. Hon nua, nhiing DN nay lai ddi tupng sii dung thdng tin ben chi tap trung chu yeu vao cac tap trong va ben ngodi DN. Vi dy, doan Idn hoac cdc cdng ty lien phuang phap ke todn chi phi ddng doanh vdi nude ngodi, cac cdng ty nguyen vat lieu bat ngudn tir Diic cua nude ngoai cd chi nhanh d Viet nhung dugc van dyng rat thanh Nam,... ma theo quy dinh ciia cac qudc gia nay phai td chiic ke toan cdng tai Nhat Ban. Tu nam 1998, sd lugng cac mdi trudng, phdi bao cao nhimg cdng ty cd bdo cdo mdi trudng bdt thdng tin ve mdi trudng, vi dy nhu dau tang manh. Nam 2000, Bd Mdi Ford Viet Nam, Panasonic AVC trudng Nhdt Ban (MOE) cho ra ddi Viet Nam, Unilever Viet Nam, PepHudng ddn bao cao mdi trudng, tao sico Viet Nam.,. Dieu ndy cung cd b. KTQTMT d Anh ddng luc manh me cho cdc DN nghTa la hau bet cac DN Viet Nam khdng cdng bd thdng tin mdi 6 Anh, EMA bdt ddu dugc chu xudt ban bao cao mdi trudng. Hien trudng, gay khd khan Idn trong y tir nhiing nam 90 khi Anh xudt tai, trong cac bao cdo tdi chinh viec ling dung EMA. ban nghien ciiu ve chi phi lien quan thudng nien, cac sd lieu ve hach den mdi trudng "The Costs to In- todn chi phi mdi trudng dugc thuc Ngay 24/8/2016, Bp trudng Bg dustry of AdoptingEnvironmen- hien mdt each cd he thdng tir cac Tai nguyen va Mdi trudng da ky tally Friendly Practices" do CIMA dan vi CO sd den co quan trung ban hdnh Thdng tusd 19/2016/TTtai trg. Mgt ung dung ve EMA noi uong va tren toan qudc. EMA phuc BTNMT ve bao cao cdng tac bao bdt d Anh la "Sang kiSn bach toan vy cho cdng bd thdng tin da trd nen ve mdi trudng va Bd Tai chinh mdi trudng" do Ca quan mdi kha chi tiet va dupe chuan muc hda Cling ban hanh Thdng tu trudng cua Anh dd xudt. Sang kign de nhan rdng. Tuy nhien, EMA cho 212/20I5/TT-BTC hudng ddn ndy cd 3 myc tieu: phdt trien mdt viec ra quydt dinh ndi bd dugc phat chinh sdch thue thu nhdp DN ddi he thdng hach toan mdi trudng ben trien cham hem. Trong tuong lai, vdi boat ddng bao ve mdi trudng. trong qua trinh qudn ly tai chinh Nhat Ban dat muc tieu trpng tam la Nhiing quy dinh phdp lugt ndy cho cua cdng ty; giam tieu thy tdi phdt trien EMA cho myc dich ndi thay Chinh phu dang nd lyc de nguyen; thuc hien bdo cdo cac bd trong viec thyc hdnh d cac bg khich le DN quan tam hon den van phan cdng nghiep. khodn tiet kidm chi phi. de bao ve mdi trudng ndi chung vd 4. Thyc tr^ng KTQTMT ft KTQTMT ndi rieng. EMA tai Anh dugc chii trgng nhieu vao ngi dung PEMA, su Vi§t Nam Tuy nhien, che dp hien hanh dyng nhieu cac sd lieu vat chat, dan Trudc tinh hinh d nhiem mdi chua cd cac van ban hudng ddn DN ddn sy tap trung cua cdc cdng trinh trudng nghiem trpng dang diln ra trong viec bdc tach vd theo doi vao ke toan ddng chdy nang lupng d Viet Nam, nhu cdu ling dyng dugc chi phi mdi trudng trong chi va nguyen lieu, bang dau vao, dau EMA Id rdt can thiet de gdp phdn phi san xuat kinh doanh, chua cd ra sd lieu hdng nam ve d nhiem bao ve mdi trudng. Tuy nhien, hau ddy du cac TK can thiet de bach nude va khdng khi, chat thdi ran vd het cac DN d Viet Nam hien nay loan cac khoan cbi phi mdi trudng d nhiem dat do phat trien cac nganh deu khdng img dung EMA, tham cung nhu doanh thu hay thu nhap cdng nghiep. Vi vay, cdc phuong chi khai niem EMA vdn cdn kha xa mdi trudng (nSu cd); ddng thdi, phap dugc su dung phd bien la ke la vdi phan Idn cac DN. khodn chi phi va thu nhdp nay ciing toan ddng nguyen vat lieu, phdn Mac du tren thuc te hien cd rat chua the hien tren bdo cao ket qua ticb vdng ddi ciia san pham, ke nhieu DN, td chuc dang hudng tdi boat ddng kinh doanh vd chua gidi todn chi phi dya tren boat ddng, mpt quy trinh san xuat hoac cung trinh cu the tren thuyet minh bdo phan tich dau vao - ddu ra img dich vy theo tieu chudn "xanh, cdo tai chinh nen viec danh gia bieu sach", than thien vdi mdi trudng va qua kinh doanh ciia DN la chua ddy c. KTQTMT dNhqt du, chua xdc dinh cy the trach La nude di sau trong nghien ciiu phii hgp vdi chidn luge phat trien nhiem cua DN ddi vdi mdi trudng. va ap dung KTQTMT so vdi Diic ben virng. Tuy nhien, sd lugng cdc Cy the: va My nhung Nhat Bdn da cd su DN thyc su minh bach thdng tin - Ve hi thong chimg tic kS todn van dung tdi da cac nghien ciiu ciia trong bao cao tai chinh lai khdng hai nude nay vdi viec phat trien hai nhieu, ma trong dd thdng tin lien He thdng chiing tir ke toan dp quan den mdi trudng thi lai cang it bd phan ke toan cho muc dich ben dyng trong cac DN tai Viet Nam. % 9 chi Wetodn &Wiem todn so thdng 11/2019. Nghi6n ciiU trao fldi hien nay tuan thii theo Thdng tu cao tdi chinh hdu nhu khdng de cap 200/2014/TT-BTC. Trong danh den thdng tin mdi trudng: - Ve bdo cdo ket qud hogt dong myc chihig tir bao gdm nhiing chiing tu mang tinh bat budc va kinh doanh: nhiing chiing tir mang tinh hudng Cd chi phi lan doanh thu mdi ddn, vdi he thdng chiing tu nay thi trudng deu khdng dugc trinh bay khdng thu thap day du nhiing thdng thanh mgt chi tieu rieng ma lan Idn tin ban dau phuc vu cho EMA. Cu vdo doanh thu ban hang va chi phi the, de hach toan ddng ludn chuyen qudn ly, chi phi sdn xudt chung. Vi vat lieu, can phdi cd nhihig chiing du, chi phi ve sinh cdng nghiep, chi tir ghi chep ve lugng nude thdi, phi cham sdc cdy canh, chi phi tap chat thai rdn, khi thdi cua timg cdng hudn phdng chdy, chiia chay, chi doan ciia qua trinh san xudt, hay de phi tien luang cdng nhdn ve sinh phan tich vdng ddi sdn pham cdn bach toan vdo chi phi qudn ly DN. phai cd nhimg chiing tu ghi chep - Ve bdng cdn ddi ke todn: lugng nude thdi, chdt thai ran tdi sir Cdc chi tieu trong bang hien dung vd thdi ra mdi trudng ben hdnh ciing khdng cd nhung chi tieu ngoai ciia timg giai doan cua vdng phan anh thdng tin ve mdi trudng ddi san pham, ghi chep nhihig tdc nhu tai sdn mdi trudng cd dinh biht ddng ve mdi trudng do chdt thai hinh va vd hinh, chi tieu phan anh cua DN nhu: tdc ddng den sue cac khodn dy phdng phdi trd ve chi khde, tac ddng den suy thdi ngudn phi mdi trudng ben ngoai va chi phi tai nguyen, tac dgng den he sinh mdi trudng vd binh... thai. - Ve bdng thuyet minh bdo cdo - Ve he thong TK ke todn tdi chinh: Thuc te cho den nay, yeu td cbi Nhung thdng tin dugc yeu cau phi mdi trudng va thu nhdp do mdi phdi trinh bay trongthuyet minh trudng mang lai khdng nam trong bdo cdo tdi chinh ciing khdng phdn mpt TK, mdt khoan myc rieng re, anh thdng tin ve mdi trudng. cu thd ndo cua kd todn. Rat nhieu 5. Dinh hirdng hoan thi|n ke chi phi lien quan ddn mdi trudng toan quan tri t^i Viet Nam dang phan anh chung trong cdc TK EMA hien da phd bien d nhidu chi phi quan ly va cdc liha quan ly nude phat tnen tren the gidi nhung kinh te khdng the phat hien, khdng vdn cdn kha mdi me d Viet Nam. Ci the thay dugc quy md va tinh chat Viet Nam, nSu KTQTMT frong DN cua chi phi mdi trudng ndi chung phat trien se cung cap thdng tin hd va timg khodn chi phi mdi trudng trg cho viec ra quydt dinh qudn tri ndi rieng. Ngodi ra, hien nay, tren ngi bg cua nha quan ly DN. Mat cdc TK kd todn chua ghi nhan cdc khac, EMA bd sung tren he thdng chi phi dang ke lien quan den mdi TK ke toan them cac TK theo doi trudng nhu chi phi sua chiia, ddn chi phi mdi trudng vd doanh thu tir bu, chi phi khdc phyc sy cd vd chi boat ddng do (neu cd), ddng thdi bd phi dgn dep, xu ly trong cdc vu tai sung mdt sd chi rieu ve chi phi, nan, buy hoai mdi trudng sinh thai, doanh thu mdi trudng trong myc kd mdi trudng sdng. toan hoat ddng khac tren bao cao - Ve he thong bdo cdo tdi chinh ket (^ua boat ddng kinh doanh va Hien nay, Bd Tdi chinh chua cd thuyet minh bao cao tdi chinh. van ban ke toan hay mgt hudng ddn nao de cap den van de hach toan mdi trudng vd trinh bdy thdng rin mdi trudng tren bao cao tai chinh. Vdi ngi dung hien nay, trong bao. d. Binh hu&ng dua EMA vdo dp dung tqi cdc BN Vi^t Nam: - Hoan chinh va ddng bd he thdng phap luat ve mdi trudng va ke toan. Cac ca quan chirib phii cd. '%p chi We todn &Wiem todn s^. 11/2019. lien quan, cdc to chiic bao ve mfli trudng, cac hifp hgi nghe nghiep phdi cd sy phdi hgp chat che. Chinh phii can ban hanh nhihig chudn myc v6 ke toan moi trudng, quy djnh nhiing thdng tin mdi trudng trinh bay trong bao cao cung cdp cho ben ngoai DN, nhdm dam bdo su thdng nhat quan ly \t mdi trudng. - Thay ddi va tang cudng miic dp nhdn thiic va hdnh ddng ciia cac td chiic, cac ben c6 lien quan ddi vdi vdn de mdi trudng trong moi DN vd toan bd nen kinh te.D. Tdi lieu tham khdo 1. IFAC (2005), International guidance document • Environmental management accounting. International Federation of Accountants. New York 2. Le Kim Ngoc (2013), Hu&ng ddn ke loan moi tnrang cua Nhdt Bdn vd bdi IIQC kinh nghiem cho viec thuc hi?n ke todn moi trudng trong cdc DN Viet Nam, Tap clii Kinh te vd Phdt triin, so thdng 10/2013, tr91-96 3 Nguyin Thi Nga (2017), KS toan qudn tri chi phi moi trudng trong cdc DN sdn xudt thep tai Vi^t Nam, Ludn dn Tien si 4. Pham Due Hiiu (2010). Nghien cm gidi phdp dp dung ke loan moi trudng trong cdc DNsdn xuat a Vi?t Nam, NCKH cdp Bo 5. Setthasakko, W. (2009), Barriers to implementing corporate environmental responsibility in Thailand: a qualitative approach. International Journal of organizational analysis. Vol 17, Noi. p. 169-183 6. Tsai. W-H. Lin. TW and Chon. WC. (2010), Integrating activity-based costing and environmental cost accounting systems, a case study. International Journal Business and Systems Research, Vol.4, No.2.pl86-208 7. UNDSD (2001). Environmental management accounting, procedures and principles. United Nations Division for Sustainable Development, Retrieved from http.//un org.