Ban ve bien phap phat hien gian lan, tham nhung ciia
KiMii man vien nha nute
II HOANG VAN CHUDNG (Kiem toan Nha nudc)
T
hdng qua thuc tiln boat ddng kilm toan cfla Rilm toan Nha nfldc trong nhflng ndm qua, Rilm toan viin nha nudc da phat h i l n rdt nhilu thfl doan gian ldn, tham nhflng trong cac nganh, llnh vuc va dia phuong. H i | n nay, mac du tham nhflng chilm ty trpng khdng Idn trong tdng sd vu va ngudi bi phat h i | n va xfl ly vl hinh sfl hang ndm va ed xu hudng giam vl sd lupng tdi pham nhung tinb chdt va mflc dp nguy h i i m gdy ra cho xd hdi lai cd xu hudng tang.Qua nghiin cflu va thuc tiln dang diln ra d trong nfldc va t r i n t b i gidi, chflng ta thdy cd rdt nhilu cdn nguyin ddn din tham
nhimg, bao gdm ca nguyin nhdn chfl quan va khach quan, nguyin nhdn true tilp va gidn tilp, nguyin nhdn phd biln vd nguyen nhdn cu t h i . Song nhin chung cd mdt sd nguyen nhdn co ban sau ddy:
- Tham nhflng nay sinh do quan ly xd hdi ylu kim, quan ly kinb t l Idng leo da tao nhilu so hd cho cdc mdm mdng tham nhung, tiiu cue va cdc tdi pham phdt triin.
Bieu hien t r i n cac mat:
+ HI thd'ng phap ludt cfl ky lac bdu, khdng ddy du; bd may nha nudc cdng kinh kem h i | u luc, khdng du ndng luc quan ly dieu banb ddt nudc; dpi ngfl can bd cdng chflc thodi hod, biln chdt, ndng lye trinh dd non kem; che dp tiln lypng khdng thoa dang.
trong khi cac e h l dd vl trach n h i | m vd kilm tra giam sat khdng rd rang, chfl trflong, chinh sach khdng dflng hfldng, ky cflOng xd hdi lai bi budng long.
+ Sfl can thiep qua sdu vao kinh t l , sfl dp ddt e h l dp banb chinh quan lieu vao linh vflc kinh t l da tao dilu k i | n eho tham nhung phdt triin, t h i h i | n qua vi|e ban banb cdc chinh sach bao hd, trp cdp, kilm sodt gid ca, gidi ban boat ddng...
+ He thdng phdp ludt chua dupc ddng bd, rdc rdi, n h i l u tang nac, tbfl tuc phflc tap, cdn n h i l u chdng cheo va ke bd; sfl ban e h l cfla phap ludt, ddc biet la ludt kinb t l dd lam nay sinh banb vi tiiu Cflc trong dd cd tham nhung.
- Tham nhflng nay sinh do su biln ddng manh me vl ehinh tri, kinh t l va xd hdi; ede biln ddng va thay ddi ldn ve chinh tri da lam dao ldn trdt tfl xa hdi, kinh t l bi dinh ddn va kem phdt triin, ky cflong xa hdi bi budng Idng dd tao CO sd d l nay sinh tham nhflng.
Ddc biet, ddi vdi nhflng nfldc dang phat triin vdi su tdng trfldng kinb t l khdng ddng d i u va sfl quan ly t h i l u chat che trong ede linh vflc xa hdi cflng thflc ddy t | tham nhflng phat triin; ddi vdi nhflng nfldc mdi bdt ddu cdng cudc cdi each banb chinb, chuyin ddi co e h l thi bd may quan ly hanh chinh cfl ky, quan lilu, menh l | n h khdng thoa man ylu cdu phat triin cua cae thanh phdn kinb t l va cdc nhdn td mdi cdng tao tiln d l cho tham nhung
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phat triin.
Xu t h i toan cdu hod vl trao ddi thuong mai va sfl ludn chuyen cac ngudn tai chinb cflng la ylu td lam n g h i l m trpng t h i m tinh trang tham nhflng. Ddi vdi nhflng nfldc ngheo va lac hdu, ddi sdng nhdn ddn thdp k i m , chiin tranh sac tdc, tdn giao xay ra trien m i l n , bd may nha nudc hi qudn Sfl hod, ddc dodn chuyin quyin la m a n h ddt m a u md d l tham nhflng phdt t r i i n tran lan.
- Tham nhung nay sinh do sy Iflng doan cfla cae tdp doan kinh tl, chinh tri, la he qua cfla su ddc doan chuyin quyin, sfl tham lam cfla nhflng ke cdm quyin. Ddi vdi nhflng nfldc kinh t l phdt trien, thfldng xdy ra nhflng vy tham nhflng ldn vdi su tham gia cfla mdt sd quan chflc cao cdp, tap doan kinh t l chinh tri ed sy cdu kit vdi eac bdng nhdm tdi pham, dd la su tham lam cfla nhflng ke cd t h i luc, su lung doan cfla nhflng tdp doan kinh t l , chinh tri.
- Ddi vdi nhflng nfldc cd nen kinh t l lac hau, xa hdi t h i l u dan chfl, ngfldi dan hi dp bflc bdc Idt ndng ne, bd may nha nfldc ddc doan, chuyin quyin, ddi ngu cdng chfle tha hod b i l n chdt, bdc lot va an bam, n h i l u dac quyen, ddc lpi la cdi ngudn cfla tham nhflng, t i i u cyc, budn Idu va tdi dc.
- Trong qua trinh ddi mdi, nhieu chinb sdch quan ly kinh tl- xd hdi ehua dupc sfla ddi kip thdi mdt each cdn ban. C P c h i ra quylt dinh va chiu trach n h i l m khdng ro rang lam tdng nguy co tham nhflng.
- Ngfldi dflng dau n h i l u cap, n h i l u nganh, don vi chua danh gia dflng thue trang va hdu qua cfla gian lan, tham nhflng dang dien ra d nganh minh, cdp minh, dia phflpng minh d l xac dinh rd trach n h i l m quan ly va dieu hanh.
- Viee xfl ly ddi vdi cae sai pham chfla nghilm khdc, cd xu hfldng coi nhe ddi vdi tinh chdt nguy h i i m cua t l hdi Id, tham nhflng.
Hieu qua boat ddng ddu tranh chdng tham nhflng cfla eac co
quan bao v | phap ludt cdn thdp va gap n h i l u khd khdn, chua dupc n h u mong mudn, cdn nhflng ban e h l sau:
+ Su phd'i kit hpp gifla cdc CP quan bao v l phdp ludt vdi nhau (cung nganh- khdc cdp, cflng cdp- khae nganh) vd vdi cac co quan td chflc khdc cdn thieu chat che;
-I- Tinh thdn va su quylt tdm ddu tranh vdi tham nhflng cfla mdt bd phdn can bd trong cac co quan bao ve phdp ludt chua cao;
+ Ddi ngfl can bd lam cdng tac phdng, chdng tham nhflng cdn t h i l u ve sd Iflpng, ylu ve nang Iflc va trinh dp chuyin mdn n g h i l p vu cdn ehua theo kip trinh dp cfla bpn tdi pham tham nhflng.
- Cdng tac giao dflc dao dflc, chinh tri va phdp ludt chua dupe coi trpng dflng mflc, cdn nhieu han e h l . Vi vdy, mdt bd phdn can bd, cdng chflc ban linh chinh tri khdng vflng vdng, t h i l u k i l n dinh, y thflc phap ludt thdp. Tinh trang coi thudng phdp ludt kha phd biln d hdu h i t cdc nganh, cac cdp va nhieu dia phuong.
Cac bien phap phong ngiia tham nhung
- Tich cue ddu tranh xoa bd t l quan lilu cfla quyen cfla can bd, cdng chflc nha nfldc.
- Bao dam dfla vile chdp h a n h ehinh sach, e h l dp quan Iy kinh tl, tai cbinh vdo ne n i p .
- Xac dinh nhflng khdu trpng d i l m trong linh vuc quan ly can tap trung ddu tranh.
- Tang cudng hieu luc cua cac CO quan bao v l phdp luat trong boat ddng thanh tra, kiem todn vd dieu tra xfl ly tdi pham.
- Hoan thien he thdng phap ludt, trong dd cd Ludt Can bp, cdng chflc:
+ Hoan thien he thdng phap - ludt kinh t l va luat h a n h ehinh, nhdm loai bd nhflng so hd trong quan ly nha nude cd the tao ra tham nhung;
+ Xdy dung h a n h lang phap ly cho boat ddng ciia cdng chflc. Xil ly nghiem minh mpi h a n h vi
tham nhflng theo phdp ludt, trong trfldng hpp h a n h vi t h a m nhung khdng cdu thdnh tdi pham, thi tuy theo tinh chat, mflc dp cua h a n h vi tham nhflng va dac dilm cua n h a n than ngfldi tham nhung de Ifla chpn hinh thflc ky ludt cho phfl hpp. Ngfldi tham nhflng cd the bi xfl ly ky ludt theo mdt trong 6 hinh thflc dflpc quy dinh tai Dieu 8 Nghi dinh sd 35/2005/ND- CP ngay 17/3/2005 cua Chinh phfl: khien trach, canh eao, ha bdc Iflong, ha ngach, each chflc va budc thdi vile. Trong trudng hpp cdc h a n h vi tham nhung cdu thanh tdi pham, thi tuy tflng trfldng hpp cu the cd the hi truy cflu trach n h i l m hinh sy theo cac tdi danh dflpc quy dinh tai cac dieu ludt (tfl D i l u 278 d i n Dieu 284 Bd Ludt Hinh sfl Viet Nam n a m 1999);
+ Nha nfldc cdn quy djnh rd rang ve trach n h i l m gifla tap the va cd nhdn ngfldi phy trdeh.
- Tang Cfldng sfl phdi hpp gifla cac CO quan dieu tra, k i l m sat, thanh tra, kiem toan va kiem tra dang trong boat ddng phdng, chdng tham nhflng.
- Thuc h i l n cdng khai, minh bach trong boat ddng cfla co quan, td chfle, don vl.
- Xay dflng va thflc h i l n ddy du cac e h l dp, dinh mflc, t i i u chuan. Trong dd, nghiin cflu tra Iflong cao cho can bd, cdng chflc nha nfldc, dam bao ddi sdng, sinh hoat cfla cd nhdn va gia dinh hp d mflc khd trpng xd hdi, chinh sdch dai ngd thoa dang de hp khdng can tham nhflng.
- Xdy dung quy tdc flng xfl, quy tdc dao dflc nghe nghilp va thflc hien ludn chuyin cac vi tri cdng tac cua can bp, cdng chflc mdt each cdng minh.
- Thuc h i l n cai each hanh chinh, ddi mdi cdng n g h | quan ly va phuong thflc thanh toan; minh b^cb tai san, thu nhdp.
Cac bien phap phat hien tham nhung
• • • Nhdm bl6n phap chung
4 2 TAP C H i K | £ M TDAN I SO 7 NAM 2 0 0 9
- Ddi vdi CO quan Rilm todn Nha nudc:
+ Lam tdt cdng tdc tuyin dung, giao due va bdi dudng dpi ngfl can bd, cdng chflc nha nfldc, dac bi|t la cac can bd qudn ly vd kilm toan viin nha nudc. Cdn cd chinh sdch d l thu bflt ngfldi tai thudc cac nganh, cdc linh vuc, dac b i | t la nhflng cdn bd cd trinh dd b i l u biit sdu rdng vl phdp luat, tdi chinh, kl toan..., cd ban hnh vflng vang va kinh n g h i | m trong
cdng tac thflc tien.
+ Ddy manh cdng tae tuyen truyin, van ddng quan chflng, can bd, cdng chflc tich cflc tham gia, phat h i | n cac gian ldn, tham nhung va kiln quylt ddu tranh, td giac tdi pham.
+ Hoan thien he thdng kilm sodt ndi bd trong cdc td chflc, co quan, don vi.
+ Tdng cudng cdng tae kilm tra, kilm sodt cua cae co quan cd chflc ndng va ban thdn tflng don vl.
+ Riln quylt kiln nghi xfl ly nghilm minh ddi vdi nhflng hanh vi vi pham phap ludt, dac bi|t la hdnh vi tham nhflng ddi vdi mpi cd nhdn, td chflc.
+ Phdi hpp vdi cac co quan thanh tra, dilu tra, kilm sat, xit xu, giam sat va kilm toan ndi bd d l thu thdp thdng tin, tai lilu liln quan din ddi tupng kilm toan.
+ Phat biln thdng qua td cdo cfla cdng ddn vd gidi quylt td cao vl hdnh vi tham nhung cfla cac eo quan chflc ndng. Ddng thdi, phai cd e h l dp bao ve vd ddi ngd ddi vdi cdng ddn tich cue td gidc cae hanh vi gian ldn, tham nhung.
- Ddi vdi Kilm todn viin nha nudc:
+ Phdi thudng xuyIn hpc tap d l khdng ngflng ndng cao nhdn thflc va bilu biit ve cdc linh \Tic cua ddi sdng xd bdi, kiln thflc chuyin mdn nghilp vy, bilu bill va ndm vflng vl phdp ludt.
+ Thudng xuyIn tu dudng, ren luyin vl ddo dflc, phdm chdt eua ngudi kilm toan viin nha nudc, cdn kiem, liim chinh, cbi edngvd tu.
I + Guong mdu thuc h i l n nghidm tflc cac quy dinh cfla phap ludt vd cfla Kilm toan Nha nfldc vl boat ddng kilm toan.
•• Nhom bien phap cu the - Ddi vdi cac bilu b i | n bat binh thudng khi til'p cdn dd'i tupng kilm toan: ddi tupng d day cdn phai b i l u la cd tai heu va con ngudi quan ly thudc don vi dupe kilm todn. Trudc khi kilm todn, kilm toan vien thudng phai di khdo sat, thu thdp thdng tin, tim b i l u trude vl don vi dupc kilm todn, Iflc nay kiem todn vlln dflpc tilp cdn vdi cac nha qudn ly, tai lieu liln quan d l phuc vy eho vi|c Idp k l hoach kilm todn. Ddy la giai doan vd cflng quan trpng, kilm toan viin cd t h i phat h i | n duoc n h i l u ddu hieu va bilu bien
nghi vdn nhu bilu hien tdm ly eua cd nhdn, tdp t h i ngudi lanh dao quan ly; thdng qua sd sdch, mdt sd chflng tfl tdng hpp... Qua dd, se giflp cbo kilm toan vien xac dinh trpng ylu va lua chpn khdi lupng mdu kilm toan dupc ehinh xdc.
- Khi trien khai kiem toan, ngay budi ddu tiln thdng bao quylt dinh kilm todn la thdi gian ma doan kilm toan dupc tilp xfle vdi hau h i t lanh dao va cdn bd ehu chdt cfla don vi dflpc kilm toan.
Thdng qua budi lam viec nay, kilm toan vien cd the quan sat va ndm bat dupc nhieu thdng tin
quan trpng phyc vu cho boat ddng kilm toan, ddc biet la xac dinh nhflng ndi dung trpng ylu d l xdy dflng k l hoach kilm toan cbi tilt dam bao cao nhdt myc tiiu kilm toan da de ra. Cy t h i la thdng qua phuong thflc, thai dd ddn tilp, bilu bien trang thai tdm ly t r i n tflng net mat cac dai bieu tham du hdi nghi, chu truong phdi hpp gifla dPn vi dflpc kilm toan vdi kilm todn viin, khdng cung cdp bode chdm cung cdp tai lieu va hd so pbflc voi cbo cdng tac kilm toan...
- Rhi t i l n hanh kilm toan, kilm toan viin trflc tilp kilm tra, xem xit cac hd so, tai l i | u liln quan d i n cudc kilm toan, cdn quan tdm cy the nhu sau:
+ Ddi vdi thfl tyc hd so phdi dam bao dflng thu tflc, tham quyen theo quy dinh cfla phap ludt, tinh kha thi: ddy la khdu xdy ra n h i l u sai pham ma kilm toan vien thudng it phdt h i l n , ddc hilt la trong linh vflc ddu tu dy dn.
Thdng thydng la thilu thu tyc, trinh tu khdng ddy dfl, thdm quyin p h i duy|t khdng dflng, hd so thau ed b i l u h i | n thdng thdu, chia nhd gdi thdu...
+ Ddi vdi chflng tfl cy t h i : phdt bien cac trndng hpp chflng tfl gia
Chflng tfl gia vl ndi dung nhung thdt vl binb thflc: hinh thflc la loai chflng tfl thdt, dflng quy dinh va do co quan nha nudc ed thdm quyin ban hanh, nhung ndi dung cfla chflng tfl lai khdng dflng ve sd Iflpng gid tri cac ehi pbi so vdi thflc t l nhdm tao sfl c h i n b l|eh vl tien, tai san d l chilm doat. Ddi vdi trfldng hpp nay, kilm todn viin cdn xem xet ky cae dau h i | u eua chflng tfl nhfl ghi l|ch ddng, l|eh d... cd bilu h i | n ghi 2 lien hod don khdng trung khdp, xac dinh nghi vdn vd di xac minh d noi cung flng chflng tfl, d l cd kit ludn chinb xac.
Chflng tfl gid ca vl binb thflc va ndi dung, khdng hpp le: ddi tupng mua chflng tfl gia, rat tinb vi, bdng mdt thfldng khd phat b i | n dfloc. Kilm toan vien cd t b i soi
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bode xdc minh cae nghi ngd t r i n chflng tfl nhfl noi cdp, sd xl ri, ngay thang nam phat hanh, chdt lieu giay, dau...hode nhd giam dinh, de cd kit luan chudn xac.
VI hinh thflc chflng tfl ed t h i la don chiec, cung cd the la mdt tdp hpp chflng tfl chflng minh cho mdt cdng v i | c bode nhieu hoat ddng nao dd ed phat sinh tai chinh nhu: chi phi trd cdng lao ddng, chi phi mua sdm vat tu nguyin lieu... Kilm toan viin k i l m tra ky d l phat h i l n chflng tfl gid, chflng tfl hoan thien, mdt ngfldi kv' thay n h i l u ngudi, mflc va bflt kv' cung loai... bode di xac minh thflc te de lam rd gian ldn.
Ddi tflpng cd t h i xod ddu vit bdng vi|e lam hdng eac chflng tfl, tao vy chay gia, mdt trdm, t h i l n tai; thay ddi nhieu ngudi quan ly, phy trach mdt cdng \ i | c trong thdi gian thyc b i l n dy an hay n i i n dd k l todn; chuyen ddi tai san c h i l m doat dupc sang dang tai san khac de che ddu ngudn gdc kinh te bdt minh.
+ Khi phat h i | n dupc nhflng tai lieu, thdng tin cd ddu hieu Ifla ddo, lam dyng tin n h i l m c h i l m doat tai san, trdn t h u l , kilm toan vien phdi nghiin cflu ky cae quy dinh cua phap ludt ed liln quan, phan tich, danh gid, ndi dung ngudn tin, xac dinh mflc dp tin edy, tinb hpp phap va t i l n hdnh xdc minh d l cd kit ludn.
Ddi tupng pham tdi kinh t l , tham nhUng phdn ldn la chfl doanh nghilp cd liln quan d i n can bd cd chflc quyen trong ede eo quan nha nudc d n h i l u nganh, dia phuong, n i n kilm toan viin phai nghiin cflu cae mdi quan he nay.
Ddi vdi nhflng vy Ifla dao, c h i l m doat tai san, can chfl y thu thdp tai lieu chflng minh h a n h vi gian ddi cfla dia phflong dd nhdn vdn, tai san cfla ca nhdn, co quan,
don vi kinh t l cd quan h | lam dn, lam rd sd tai sdn bi thiet hai, ngudn tai cbinb cfla ddi tflpng h i l n cd... d l ed bien phap n i i m phong, phong toa ngay eac ngudn tai san cfla ddi tflpng.
Ddi vdi ddi tflpng lam dflng tin n h i l m chiem doat tai san cdn thu thdp tai lieu lam rd chfl doanh nghilp nhdn vdn, tai san cfla ed nhdn, co quan don vi kinh t l khac bdng mdt each ngay thdng, hpp phdp, chfl doanh n g h i l p ed d i l u k i l n d l thuc h i | n hpp ddng kinh te hay nhflng thoa thudn dd hfla, nhflng vi h a m lpi dd bdng cac thfl doan khde nhau d l chiem doat tai san.
Ddi vdi cae thfl doan trdn thue phai chfl y xac dinh hinh thflc, mflc t h u l doanb n g h i l p phai nop.
Nhanh chdng thu thdp, n i i m phong sd sdch, chflng tfl boa don ed liln quan d i n v i | c thue h i l n e h l dp t h u l , ban che d i n mflc tdi da ddi tflpng ed t h i hpp ly hod chflng tfl, sd sach, boa don; phdi hpp vdi CP quan t h u l de lam rd.
Vdi viec lpi dung co e h l tfl k l khai, tu tinh t h u l n h i l u doanh nghilp dd t i l n b a n b khai bao tri gia hang boa rdt thdp so vdi thuc t l hode md ta sai hang hod nhdm mflc dich trdn va tranh cac khoan t h u l phai nop. D l phat h i l n dupc thfl doan nay cdn phdi cd sfl tham gia hd trp ddc luc cfla cac co quan thue, ngdn hang, cdng an...Vi Sfl hpp tdc cfla cac co quan nay mdt mat gdp phdn ngan chdn kip thdi cae hdnh vi gian ldn, trdn t h u l , mdt mat dam bao tinh ddng bd trong vile ban hanh cflng nhfl t r i i n khai thye h i | n cdc van ban quy pham phap luat. Vdn de la d chd khdng ehi ban h a n h d l cd cac van ban phdp ludt m a d i l u quan trpng va dang quan tdm hpn ca la h i | u qua cfla vile t r i i n khai thue h i l n cac van ban phap ludt dd. Thuc te h i | n nay da cd kha nhieu qui dmh phap ly ve van de nay nhu: khoan 4 Dieu 32 Ludt Hai quan n a m 2001, Dieu 19 Nghi dinh sd 155/2005/ND-CP ngay 15/12/2005 cfla Chinh phfl, Thdng tfl b i n tich sd
01/2006/TTLB-BTC-NHNN ngay 04/02/2006... De dam bao vile phdi hpp dat hieu qua can quan tdm eac ndi dung sau:
Ddi vdi ngan hang: phdi kit
hpp trong viec eung cdp cac tai lieu liln quan d i n ^iec thanh todn Id hang xudt khdu, nhdp khau phyc vy viec k i l m tra xdc dinh tri gid tinh t h u l ;
Ddi vdi CO quan t h u l ndi dia:
phdi k i t hpp trong v i | c kilm tra tinh chinh xac cfla eac ndi dung t r i n to khai hai quan vdi cdc sd sdch, chflng tfl k l todn cfla doanh n g h i l p m a eo quan t h u l thu thap dupc. Tich cue day m a n h cdng tac trap ddi thdng tin vdi eo quan t h u l d l k i l m tra viee bdn hang sau thdng quan cfla doanh nghilp;
Ddi vdi Bd Cdng an: phdi kit hpp trong vile thyc b i l n truy thu t h u l sau tham vdn gia, sau kilm tra tinh t h u l , thu hdi np dpng t h u l cflng nhfl vile quan ly cac doanh nghilp kinh doanb xuat khdu nhap khdu t r i n dia ban.
+ Mdt sd b i l u h i | n nghi vdn can xem xet thdn trpng trong linh Vflc doanh n g h i l p nhfl:
Liln quan d i n chi phi va cdng np: keo dai mdt each vd Iy thdi gian khdu hao tai san; bd qua vile ghi gidm gid tri tai san; du phdng cho eac khoan np khd ddi khdng dfl; trich lap dfl phdng qua ngdn, gdm ea dy phdng khd ddi trong n a m ed kit qua kinh doanh tdt de dd ehi phi vao nhflng ndm sau;
trich Idp du phdng qua mflc cho mdt giao dich ldn trpng tflpng lai nhfl tai co eau, nhuong ban hay m u a sdm mdi tai sdn d l dd chi phi phat sinh cho nhflng ndm sau.
Ve ghi nhdn doanh thu: ghi n h a n doanh thu sai ky, ghi nhdn doanh thu khdng cd thuc, ghi nhdn doanh thu dua t r i n nhflng giao dich khdng dap flng dii cac t i i u cbi ghi nhdn doanh thu; gdm hang chua ban qua cac ky phdn phdi; sfla ddi xac nhdn sd dfl kilm toan; hpp ddng vd gidy td ban hang gia mao; khdng cdng bd bode khdng bach todn day dfl cac giao dich vdi ben lien quan; cac giao dich Idng vdng; sfl dung cac thoa thudn khdng minh bach, di d i m ; sfla Ifli ngay hpp ddng...
(Xem tiep trang 49)
44
T A P C H i K I E M T D A N I S O 7 N A M 2 0 0 9Seu phan chia doanh thu (cdn cir Thong tu so 161/2007/TT-BTC ban hdnh ngdy 31/12/2007 vd Thong lu- sp 130/2008/TT-BTC ban hdnh ngdy 26/12/2008, bdng phdn chia doanh ihu- mdu so 03/flTKD).
* ke loan tai ben tham gia LD thay mat ban san pham ra ngoai:
- khi ban san pham N g T K l l l , 112, 131...
Cd TK 338 - chi tiit hgp ddng LD CdTK 3331 (niucd)
- khi xac dinh doanh thu ciia minh:
Ng TK 338 - chi tiit hgp ddng LD CdTK 511
- khi nhan dugc hoa dcm cac ddi tac tham gia lien doanh dugc hudng:
Ng TK 338 - chi tiet hgp ddng lien doanh NgTK 3331 (niucd)
Cd TK 338 - chi tiit ddi tac
-khi thanh toan: NgTK 338-chi tiit ddi tac/CdTK 111, 112
* ke toan tai ben khdng ban san pham:
- khi lap hoa don theo doanh thu dugc hudng NgTK 138
CdTK 511,TK 3331 (niucd) - khi nhan dugc thanh toan NgTKlll, 112/CdTK 138
Seu phan chia loi nhudn tru&c thue Neu phan chia l(ri nhuan sau thue
Hai hinh thirc phan chia nay, QD 15/03/2006 ban hanh ngay 20/03/2006 chua quy dinh hinh thirc phan chia nhung trong Thdng tu sd 130/2008/TT-BTC ban hanh ngay 26/12/2008 khi de cap den cac loai doanh thu de tinh thu nhap chju thue cd de cap den
gop von
Cd TR 711 - Phdn doanh thu chua thuc b i l n dupc phan bd eho 1 nam.
Trudng hpp hpp dbng lien doanb kit thiic boat dbng, hoac b i n gdp vdn chuyin nhupng phan vdn gdp liln doanh eho ddi tac khac, kit cbuyen toan bd khodn c h i n h l | c b do danh gia lai TSCD khi gdp vdn cdn lai ehua phan bd sang thu nhap khde, ghi:
Np TR 3387 - Cbi tilt c h i n h l|eh do danh gid lai TSCD dem di gdp vbn
Cd TR 711 - Thu nhap khac.
Ngoai ra cdn cd eac nghilp vu kinh t l phat sinh khac nhu quan he mua ban giQa cae b i n tham gia liln doanh va eo co kinb doanh dbng kilm soat, lpi nhudn dupc chia tu CP sd kinb doanh ddng kiem sodt...cdc nghilp vu co ban nay da dupc Quylt dinh sb 15/2006/OD-BTC de cap rdt chi tilt va cu t h i . Q]
Ban ve bien phap phat hien
gian lan, tham nhung...
(Tiep theo trang 44) Mpt sd bilu h i | n gian lan cdnkilm tra, xdc dinh tan gdc cua van dl: noi giao dich liln quan d i n chuyin tiln ra khdi doanh nghilp, ddi ehilu luong t r i n bdo cao kit qua kinh doanh vdi sd thue t l nhAn viin dupc nhan; cdc khoan cbi tra boa bdng cho nhd phan phdi va cac boat dbng eua gidm ddc dilu banb; cdc thu tuc ddu thdu, mua sdm tai san cua doanh nghilp; quy trinh kiem sodt ddi vdi tiln mat, d$c biet la ddi ehilu sd du vdi ng^n hdng d l phdt h i | n nhQng khodn muc dupc ddi ehilu cd thuc hay khdng cd thuc, vi cdc khodn nay khdng cd tai li|u, chung til hoac cdc khodn thanh toan bu tru khde nhdm phat hiln hanh vi biln thii tiln mgt.
+ Trong linh \TJe tdi cbinb, tiln t | : d l phdt h i | n vi|c Idp chung tu
khdng, gid, tdy xod, bdo lanh cho vay, thdm dinh, sQa chQa cbQng tQ k l todn, bb so t b i ehdp kbbng phdi ban gdc...khi thu thdp tdi l i | u kiem todn vien cdn phdi kilm tra ky vl tinh hpp ly, hpp phdp nhU: thdi gian, thu tuc, tham quyin p h i duy|t, thdm dinh, chung loai tai lieu phu hpp vdi tQng thdi dilm lich sQ, chdt lieu gidy, muc in, ddu...
T r i n CO sd dd cd kit luan hdnh vi gian ldn vl cbQng tQ, tdi l i | u d l tiln banb xdc dinh vd xem xet trach n h i l m cua lanh dao co quan, to chQc, dac bi|t luu y ddi vdi cac ngan hang thuong mai ed
phdn vd ngan hang liln doanh (phan dinh rd vl sd hQu nha nudc, sd hQu cd nhan) trong cdc vu gay thdt thoat tdi sdn. Luu y cdc gdc dp sau: Trach n b i | m cua
ban lanh dao ngan hang trong cdc vu ed y lam trai cae nguyin tdc ve qudn ly kinh t l de gay thdt thodt nghilm trpng tdi sdn cua nhd nudc hoac tham d tai san nha nudc, eu the la banb vi vi pham nghilm trpng trong boat ddng tin dung, lam trai cae nguyin tdc quan ly kinh t l trong qua trinh thdm dinh, bao lanh eho vay, dinh gid eao hon nhieu ldn tdi san t h i chdp, thilu kilm tra, kiem sodt...;
trdeh n h i l m eiia lanh dao ngan hdng trong viec de xay ra tinh trang np qua ban, np khd ddi, trong dd nguyin nhan do kbbng chdp hdnh dung cdc quy dinh ciia phap luat n i n hi cdc doi tupng vay IQa dao, chilm doat; trach n b i | m cua lanh dao ngan hang trong cdc vu dd vd cua mdt sd ngan hang
thuong mai cb phdn. CH
s d 7 N A M 2 0 0 9 I T A P C H I K I ^ M T D A N
