KIEM TOAN - HOI NHAP VA PHAT TRIEN
m^'^"X
ss
Chien luoc hoi nhap quoc te ve
ke toan tai cac nuoc tren the gidi
va bai hqc kinh nghiem cho Viet Nam
II THS. HO TUAN vu
(Triidng Cao dang Luong thuc - thuc pha'm)
Yiet Nam dang^ ngay cang hpi nhap sau rpng vdi nen kinh te the gioi, thu hut ngay cang , nhieu doanh nghiep dau tu ya co nhieu co hpi f vuon ra the gioi. Yiec tuan thu chuan muc bao i cao tai chuih quoc te (IFRS) la dieu tat yeu. Xay
dimg mpt he thong chuan muc ke toan phii hpp vdi IFRS la dieu khong don gian trong dieu I kien Yiet Nam khong phat trien ngang bang vdi
cac qu6c gia khac. Yi vay can phai cd mpt chien I lupc thich hpp de cd the hpi nhap thanh cong.
O
ua trinh hpi nhap qudc td vd ke todn dang didn ra tren quy nid rpng ldn toan the gidi. Qud trinh hpi nhdp chuan muc kd todn qudc gia vdi chuan mflc ke todn qude te se khong tbe didn ra mpt cdch dd dang, nhanh chdng d bat k> qudc gia nao eho du dd la qudc gia phat trien. Vi vay, ndu khdng cd nhflng nghidn cflu, chuAn bj ngay tfl ddu chdc chdn se gap nhflng sai lam, trd nggi Idn khi hpi nhdp vdi chuan mflc kd todn qudc td. Xudt phdt tfl nhflng vdn de trdn md mpi qudc gia can thidt phai cd mpt chidn lupc rd rang vdi nhflng bflde di vflng chdc de chuan bj ddy dfl thd va Iflc cbo qud trinh hpi nhdp.Chien lupc hoi nhap quoc te ve ke toan tai mot so quoc gia tren the gioi
6 Lien minh chdu Au vd cdc qudc gia chdu Au Igc d|a
Ndm 2000, Lidn minh chdu Au (EU) dd cdng bd chien lupe hpi nhdp efla minh cd tdn "Chidn lupc bdo cdo tai cbinb cua Lidn minh chdu Au - con dudng pbia trfldc", trong dd bao gdm edc ndi dung cbinb sau:
» Muc tidu can dat den la mpt chuAn mflc kd toan thdng nhAt va ('() chat lupng cao cho loiui bp thj truong cluing khoan cua Kl .
» Cd hai Sfl Ifla chpn Id chuAn muc kd toan (pidc td vii chiiAn muc kd loan \ 1 \ . IKKS da cd
s d 4 N A M 2 0 1 D I T A P C H I K l t M T D A N
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KIEM TOAN - HOI NHAP VA PHAT TRIEN
nhflng cai tidn vflpt bdc va cd tAm qudc te. Trong khi hd thdng chuan m y c efla My phu hpp vdi moi trfldng cua My va EU khdng mudn phu thupc vdo cac quydt dinh cua My.
» TAt cd cdc cdng ty niem yd't trdn thj trudng chflng khodn thupc EU phai ap dung IFRS cho bdo cao tai chinh hpp nhAt trfldc ndm 2005. Cac cdng ty khdng nidm yet cd the dflpc lAp bao cao tai chinh theo chuAn m y c ke toAn qudc te (IAS). Khuye'n khich cAc td chflc tai chinh va bao hiem (khdng nidm yet) lAp bao cdo tai chinh theo IFRS.
» Cdc bflde di thich hpp bao gdm vide hinh thanh co che phd chuAn cac IAS cu the Ap dyng tai EU, CO ehe nghien cflu va xfl ly nhflng vAn de ky thudt phat sinh, CO che giam sat vide tudn thfl cdc quy djnh hidn hanh cho phfl hpp vdi chien Iflpc.
Cac qudc gia thupc trudng phai chdu Au Iflc dja nhfl Phdp, Dflc, Y cflng dd cd nhflng dpng thdi, ehidn Iflpc hpi nhdp vdi IFRS, cy thd nhy sau:
» Nam 2003, Phap ban hdnh Lu^t An toan tai chinh (LSF) vdi nhflng thay ddi quan trpng bao gdm: ddi mdi vide kidm sodt cAc cdng ty bao hiem, ngdn hang vd cac cdng ty ddu tu, bao ve nhd dau tu va ddi mdi cac bAo cao tAi chinh, kiem sodt tinh hpp phap va tinh minh bgch. Cflng vdi vide ddi mdi theo eac chi thi 4 va 7 eua EU, Phap dd ydu cAu cdc edng ty nidm yet dp dyng IFRS trong cdc bdo cdo tdi chinh hpp nhdt n a m 2005. Cac edng ty cd Igp bao cdo tai ehinh hpp nhAt nhung chua nidm yet thi dupe phep dp dyng IFRS ma khdng bdt bupc. Cdn cdc cdng ty khdng phdi tgp doan thi khdng dupe phep dp dyng IFRS.
» Ngdy 09/12/2004, Bp Tu phdp Dflc ban hdnh LuAt hudng dan IFRS vd ehi tidu chat lupng kidm toAn, nd dupe coi Id dgo luAt cai cdch lugt ke todn va ngay 20/12/2004 da ban hanh dgo lugt kidm soat luAt kd toan, lugt ndy
thiet lap che dp tudn thfl ddi vdi cac quy djnh ke toan. Dflc dd ydu cdu cdc cdng ty tap doan nidm yet phai dp dung IFRS cho cac bdo cao tai chinh hpp nhat tfl n a m 2005 trd di. Cdc cdng ty nidm yet da dp dung cac nguyen tdc ke todn dupe thfla nhdn cua My (US GAAP) trudc ddy dupe phep dp dung IFRS ke tfl ngay 01/01/2007 theo nhflng quy dinh chuyen ddi efla EU. Ngodi ra, Dflc cimg ydu cAu cac cdng ty dang dy dinh nidm yet phai sfl dyng IFRS. CAc cdng ty ehfla nidm yet cung dupe phep sfl dyng IFRS khi sfl dyng bao cAo tai chinh hpp nhAt. Ndu mpt cdng ty dd chAp nhgn IFRS thi phai tudn thu theo tAt ca cAc IFRS. Ludt cung cho phep cdc cdng ty nidm yet dflpc ap dyng IFRS trdn cdc bdo cao tai chinh ridng cho m y c dich cdng bd rpng rai. Tuy nhidn, khi trinh bay edc bdo cdo tdi chinh rieng eho m u e dich tinh thud va phdn phdi cd tflc phai dp dyng theo luAt thuong mgi (HGB) cua Dflc.
» Qua trinh hpi nh^p cua Y cung dupe thpc hidn qua nhieu budc nhu vide dieu chinh Ludt cdng ty bAt dAu tfl ndm 2001, giflp the hipn su minh bgch cua bdo cao tai chinh cdc cdng ty nidm ydt va khdng nidm yet. Hudng ddn gia trj hpp ly trong ludt thuong mgi vao thang 12/2003. Nghj djnh sd
38/2005, yeu cAu thdng tin tAi chinh phai cd the so sAnh dflpc de tang tinh hidu qua cflg thi trudng vdn va bdt bupc dp dung IFRS. Nghi dinh nay ydu cAu cAc cdng ty nidm yd't, ngdn hang, cac cdng ty tai chinh va cac cdng ty ed sfl dung cdng cy tdi chinh dp dyng IFRS cho bdo cdo tai chinh hpp nhAt tfl ndm 2005, va cho bao cao tdi chinh ridng tfl nam 2006.
Cdc cdng ty ehfla nidm yet cflng dflpc dp dyng IFRS eho ca bao eao tdi ehinh hpp nhAt va bao cAo tai chinh ridng.
6 My va Canada
Sau mpt thdi gian cdn nhdc, thao lu^n ve vipc tudn thfl theo eac IFRS, ngay 14/11/2008, L)y
ban chflng khoan My (SEC) da xuAt ban nhflng ndi dung binh ludn cho ban de xuAt (dd dupe trien kliai vao thang 08/2008) -
"Ld trinh cho kha ndng sfl dyng cac bao cdo tai chinh dflpc lAp theo IFRS bdi cac cdng ty My".
Nhflng npi dung binh ludn nay tiep tuc lAy y kien va dy kien kdt thflc vao ngay 19/02/2009. Theo bAn de xuAt Id trinh, mdt nhdm khoang 110 cdng ty ldn se dflpc phep sfl dyng cae IFRS cho cAe bao cao tai chinh kd tfl ngay
15/12/2009. Dieu nay cung cd nghla Id cdc bao cao thudng nidn ndm 2009 efla cdc cdng ty nay se phai tudn thfl theo IFRS. CAe cdng ty dupe chpn la cAc cdng ty dAp flng dflpc yen cAu ndm trong danh sdch 20 cdng ty Idn nhAt the gidi trong cac nganh cy thd, ddng thdi cAc ddi thfl cgnh tranh cua cae cong ty nay deu da sfl dyng IFRS. Ld trinh dypc de xudt eua SEC cung dang lAy y kie'n vA cdn nhAc vide lieu cd ndn bAt budc tat ca cac cong ty cua My chuydn sang sfl dflng IFRS theo tflng giai dogn vA theo thfl tu dya trdn mflc vdn hda thj trildng hay khdng?
Theo ke hogch, cAc cdng ty quy md ldn dp dyng tfl n a m 2014 trd di, ddi vdi cAc cdng ty cd qny md vfla la tfl ndm 2015 va cdc cdng ty cd quy md nhd cd thd hodn ddn n a m 2016. Quyet dinh cudi cflng se dflpc dfla ra vdo ndm 2011.
Nam 2006, Hpi ddng ehuAn m y e ke toan Canada (AcSB) cung da cdng bd ke hogch hpi nhAp cd tdn: "ChuAn m y e ke toAn Canada - Hydng di mdi". AcSB chfl trflOng la moi logi hinh td chflc se cd mpt chidn Iflpc ridng. Trong dd vipc hpi nhdp qude td ehii ydu tAp trung vao cAc cdng ty nidm ydt va cac logi hinh doanh nghidp khAc nhu cAe cdng ty bao hidm, ngAn hang ho$c cac td chflc cd trach nhidm tai ehinh ddi vdi tidn eiia ngudi khac. Cac cdng ty nay phai ehuydn sang Ap dpng IFRS (da dflpc hpi ty vdi cdc chuAn myc efla My) tfl ndm 2011. AcSB cflng edng bd cac giai thich vd chidn
I
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TAP C H i K I ^ M T D A N I s d 4 NAM 2D 1 DKIEM TOAN - HOI NHAP VA PHAT TRIEN
Iflpc, eae bflde di can thidt va xdy dflng mpt website giflp cac doanh nghipp tim hidu vd IFRS.
6 Trung Qu6c:
Trung Qudc khdng ed mpt chidn lupc dupe cdng bd ro rang.
Trong tidn trinh hpi nhgp efla minh Trung Qud'c sfl dyng song song hai bp thdng: Hp thdng ebuAn myc ke todn (CAS) va hp thdng kd toan doanh nghidp. Sy phdi hpp nay eho phep Trung Qudc vfla hpi nhgp vfla kidm sodt dflpc kd todn tai doanh nghipp.
Ndm 2001, Trung Qude ban hanh hd thdng kd todn doanh nghiep mdi, trfldc mAt Ap dung cho cac edng ty nidm yd't, eae doanh nghipp khAc dflpc khuydn kliich sfl dyng. Cflng vAo ndm nay, Uy ban giao djch chflng khodn Trung Qudc quy djnh cdc cdng ty nidm ydt bdn cgnh bdo cdo tdi ehinh theo hp thdng kd todn Trung Qudc, cdn phai edng bd bao cdo tai ehinh l^p theo chuAn myc qudc td. Ndm 2006, cdng bd toan bp hd thdng chuAn myc kd todn bao gdm 1 chuAn myc chung va 38 ehuAn myc cy thd, Ap dyng cho eae cdng ty nidm ydt tfl ndm 2007, eho cae doanh nghipp nha nfldc kidm soAt tfl ndm 2008 vd cae doanh nghipp quy md Mia va ldn khac tfl ndm 2009. lip thdng
nay bao gdm cdc van de cua IFRS va rAt gAn vdi ehuAn mye qudc te mac du vdn cdn nhflng khac bipt nhat djnh. Do dd, cac cdng t>' nidm yet dflpc logi bd ydu cdu cdng bd bao cao tdi chinh l^p theo IFRS.
Bai hpc kinh nghiem cho Viet Nam
Xdc Idp myc ti§u
Trfldc ddy, IFRS va US GAAP thfldng dflpc cac qude gia cho phep lua chpn sfl dyng ddi vdi cdc cdng tj' nidm ydt khi lap bao cao tai chinh tdp doan dap flng sfl phat tridn eua thi trudng vdn. Tuy nhidn, giai doan hidn nay hdu bet cac qudc gia dang chuyen hudng sang sfl dung mdt he thdng chuan myc duy nhdt ed tinh qudc td de dam bdo tinh thdng nhdt vd minh bgch cua cac thdng tin tai ehinh.
Cac IFRS da trd thanh muc tidu chung cua thd gidi. Nhu vgy, trong bdi cdnh hidn nay efla Vipt Nam, muc tidu hpi tu vdi IFRS cd the dupe xem la mpt sp lya chpn phfl hpp. Tuy nhidn, mflc dp hpi ty nhfl thd nao Id mpt vdn dd cdn xem xet trong vide xdc djnb mye tidu hpi ty.
Xdy dflng vd cdng bd 10 trinh Dd thyc hipn dupe chidn lupc hpi nh^p kd toan qudc td thi vipc
xdy dung IP trinh vdi eac giai dogn thuc hipn la hdt sfle cdn thidt.
Mdi IP trinh khi thdnh cdng cung chinh la sy thanh cdng cua chien lupc. Trong qua trinh xdy dyng Ip trinh thi cdc hudng ddn trong qua trinh thyc hidn, xac djnh trdch nhipm eua tflng ngfldi, tflng td chflc tham gia vao edc ke hogch, cac bflde di cy thd la rdt quan trpng. Vl vdy vide cdng bd mdt Id trinh hpi nhdp ro rang vdi ddy du npi dung cua cdu true mpt Ip trinh la vdn dd cdn phai ldm ngay dd cdc bdn lidn quan bidt dupe nhflng cong vide cdn phai lam va cd Sfl chuan bj ngay tfl ddu.
Cdc glal phdp chl6n lUQc Tfl vide nghidn cflu chien iflpc hdi ty vdi IFRS cua cac qudc gia trdn the gidi ddc bidt la cdc qudc gia cd ddc diem tuong ddng vdi Viet Nam, cd the rflt ra mpt sd kinh nghidm cho vipc xdy dung nhung giai phap chidn lupc trong qud trinh hpi tu kd toan qudc td efla Viet Nam nhfl sau:
» Thfl nhdt, Cai each hd thdng lugt phap (luat doanh nghidp, lugt chflng khoan, ludt kd todn,...), cdc vdn ban phap quy hidn hanh vd kd toan plui lipp V()i tliciiig ip quoc td trudc khi tidn tdi hpi nh^p sdu rpng vdi kd toan qudc td.
(.Xem tiep trang 58)
s d 4 N A M 2 D i a I T A P C H I K I C M T D A N
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TIN HOC VOI KIEM TOAN VIEN
vy kinh te phat sinh, cac hidn tflpng, cac chi tieu tai chinh cdng can thiet phai ghi thdng nhat theo quy djnh chung cua ludt phdp. Nhu vdy, ngudi dpc mdi dd dang hieu dupe npi dung thdng tin dupe cdng bd va co cac he quy chidu don vj do ludng tuong flng de so sanh, ddi chidu. Rinh nghiem cho thay, khi sfl dung ddu phay va dAu chAm ddi vdi cac sd md ta cdc khoan tien thi ndn ghi ro tdi don vi ddng. Vi dy, khi viet ve thu nhdp binh qudn la
15.890.450 ddng; sfl dung kinh phi NSNN cap 38.456 trieu ddng/109.456 tridu ddng. Vdi
each vidt rd rang, tudng minh, thdng nhdt n h u vdy chdc chdn se truyen dat dflng ddn, chinh xdc thdng tin vdi ngfldi dpc. Rhdng chi vdy, sfl dyng dAu chinh xac va thdng nhd't se giup chflng ta cd nhidu thuan lpi vd chinh xac khi sfl dung vd xfl ly tai lieu, sd lieu trdn cac tidn ich cua may tinh va cdc phan m e m kd todn, kiem toan hidn tgi cung n h u trong tuong lai.
Rhi sfl dung may tinh, de thdng nhat dau phay va ddu chdm ddi vdi todn bd cdc npi dung thdng tin trong w ord, exell theo tidu chuan da neu trdn ta tien h a n h
cai ddt n h u sau: Chpn Start =>
Settings => ControlPanel =>
Regional and Language Options
=> khi hidn ra efla sd Regional Language Options => bAm Customize => Hidn ra bang Customize Regional Options =>
thay ddi gia tri cua d Decimal Symbol cd dAu phAy (,) thAnh dau chAm(.); d Digit Grouping Symbol dAu chAm (.) thanh dAu phAy (,);
sau dd bam Appfy, bAm Ok.
Nhu vdy, may tinh efla bgn dd dflpc tfl dpng cap nhdt va trinh bay cac bieu thflc sd hpc, cac chfl sd theo dflng tidu chuan efla nha nfldc ban hdnh. Hi
Chien liroc hoi nhap quoc te..
(Xem tiep trang 55)» Thfl hai, eung ed va ndng cao vai trd cua cac td chflc nghe nghidp: Cac td chflc nghd nghiep cd vai trd rdt quan trpng trong vide phat trien he thdng kd toan qudc gia. Do dd, co quan sogn thao cac ehuan mflc ke todn ndn la mpt td chflc dpc lap do cac chuyen gia ke todn, kiem toan va cdc td chflc nghd nghiep dam trdch, cd nhidm vu soan thao cdc chuan mflc, tu vAn trong cdc van de sfla ddi ludt ke toan, dgi didn trong cae td chflc ke toan qudc te.
Cac chuan myc sau khi dupe sogn thdo se dupe trinh ldn eo quan cd tham quyen cua nha nudc phd chuan va ban hanh.
» Thfl ba, ndng cao co sd hg tang, bao gdm cae vdn de nhfl dich Ml ke todn, quan ly nghd nghidp, cac phuong phap kj- thudt, cong nghd hidn dai dupe xem la nhiing eo sd ha tang phuc \ii va hd trp cho su phat trien cua he thdng ke todn. Co sd hg tdng vflng chdc nay se thflc day hoat dpng cung cap djch \ii ke toan phat trien dap flng ydu cdu cua cdc doanh nghiep klii ma linh vyc kd toan ngdy cang
phdt trien d trinh dp cao, ddng thdi giflp cho \idc md efla vd hpi nhap thj trfldng dich vu ke toan, kiem toan khu vuc va qudc te.
Co sd ha tang eho sy phat trien cua ke todn cdn the hidn d vide thidt lap cdc co quan kiem tra, kiem soat qud trinh thyc thi cdc quy djnh ve ke toan va cdc chuan myc kd toan.
» Thfl tu, nang cao cdng tac dao tao: Ddo tao la khdu khdng the thieu khi phai tidp cdn vdi
Tai lieu tham khao
mdt he thdng chuAn myc chAt lupng eao va phfle tgp nhfl IFRS.
Phai dam bao vide giao due va dao tao cho dpi ngfl ke toAn va kiem toan vien cac phflong phap va ydu cAu cdng bd thdng tin mdi.
Tham khao bai hpc kinh nghidm cua eae qudc gia di trfldc va cd djnh hfldng xdy dflng chien Iflpc cy the se giflp cho Viet Nam hpi nhdp thanh edng vdi ke toan qudc te va phu hpp vdi dde diem tinh hinh ke toan qudc gia.Hi
• (1). NXB chinh trj qud'c gia (2005), Hdi nh^p vdi cac nguyen tic ke'toan va kl^m loan quoc te'.
• (2). Vu HOu Oiic (1999), Chuyen tfe: "He th6'ng ketoan va kie'm toan Viet Nam tren con dudng h6i nhSp vdi thdng le qud'c te'", Tnrdng DH Kinh te'Tp Kd Chi Minh.
3. Kenard S.Brackney and Philip R.WItmer (2005), The European Unlonds Role In International Standards Setting
• (3). International Accounting Standard Board (lASB), International Financial Reporting Standards.
• (4). Liu Yuting, Director General of Accounting Regulatory Department, Ministry of Finance, P. R. China (2007), The Development and Implementation of Chinese Accounting Standards.
• (5). Accounting Standards Board (AcSB) (2006), Accounting Standards In Canada: New Directions, Accounting Standards Board Strategic Plan.
