K E T O A N - K I E M TOAN
/v^ 9
NGHIEN ClJU CAC NHAN TO ANH HlJOfNG DEN CHAT LlTCfNG KIEM TRA KE TOAN TAI CAC DON VI Si/ NGHIEP TREN DIA BAN
• • • V * *
THANH PHO HO CHI MINH
NGUYEN QUYET THANG - NGUYEN DUY KHANH NGOC
TOM TAT:
Chat Ittdng kiem tra ke toan la mdt trong nhttng nhan to quan trpng gdp phan quan ly nha nttdc va ngudn thu cua ngan sach nha nttdc. Tuy nhien, tai dia ban thanh phd' Ho Chi Minh (TP.HCM) ndi rieng va ca nttdc ndi chung, chat Ittpng kiem tra ke'toan tai cae dPn vi stt nghiep tren dia ban TP. HCM van cdn nhieu ban che. Bang phttPng phap thd'ng ke md ta, thd'ng ke so sanh, danh gia dp tin cay Cronbachs Alpha, ky thuat phan tich nhan td' kham pha (EFA), phan tich hdi quy da dttpc stt dung, nghien cttu nay nham rauc dich xac dinh cac ye'u to tac ddng de'n chat Ittpng kiem ha ke' toan, de ttt dd dtta ra nhttng de xua't nham nang eao edng tae nay tai Thanh tra TP. HCM.
Ke't qua nghien cttu ehi ra rang, chat Ittpng kiem tra ke toan tai Thanh tra TP. HCM chiu anh httdng bdi 5 nhan td, bao gdm: He thd'ng chinh sach; Tinh rd rang, minh bach; Nang Ittc cua can bd thanh tra, kie'm tra; Cdng tae td chttc va bd may cua ddn vi; Lfng dung cdng nghe. Tren cP sd ke't qua nghien cttu, tac gia de xua't rapt so kie'n nghi cho chat Ittpng kie'ra tra ke toan tai Thanh tra TP. HCM ngay cang hoan thidn hPn.
Ttf khoa: Nhan td anh httdng, chat Ittpng kiera tra ke toan, cac ddn vi stt nghiep tren dia ban TP. HCM.
1. Gidi thieu
Thanh tra la boat ddng eua cP quan thanh tra nham phat hien sP hd trong cP che quan ly, chinh sach, phap luat de kie'n nghi vdi cP quan nha nttdc CO tham quyen bien phap khac phuc; phdng ngtta, phat hien va xtt ly hanh vi vi pham phap luat; giup cd quan, td chttc, ca nhan tbttc hien dung quy dinh cua phap luat; phat huy nhan td tich cttc; gdp phan nang cao hieu Ittc, hieu qua boat ddng quan ly nha nttdc; bao ve ldi ich cua Nha nttdc, quyen va Ipi Ich hdp phap cua cd quan, td chttc, ca nhan. Thanh tra nha nttdc la boat ddng xem xet, danh gia, xtt ly
theo trinh ttt, thu tuc do phap luat quy dinh cua cP quan nha nttdc cd tham quyen dd'i vdi viec thttc hien chinh sach, phap luat, nhiem vu, quyen ban cua cP quan, td chttc, ca nhan (Trttdng can bd Thanh tra, 2010). Tuy nhien, de nang cao hPn ntta chat Ittpng cdng tac thanh tra can cd stt dau ttt td't va phai cd cP che quan ly phu hpp. De dap ttng dttpc yeu cau dd, chat Ittpng kiem tra ke' toan la mdt trong nhttng nhan to quan trpng gdp phan quan ly nha nttdc dd'i vdi cac dPn vi stt nghiep tren dia ban thanb phd Hd Chi Minh.
Thanh tra thanh phd Ho Chi Minh (Thanh tra
TAP CHi CONG THIflfNG
TP. HCM) phu trach 24 thanh tra quan, huyen va 21 sd nganh ve quan ly nha nttdc ve cdng tac thanh tra, giai quyet khie'u nai, to cao. Chat Ittpng kiem tra ke' toan dttpc hoan thien se giup cho viec thanh tra, kie'm tra ke' toan tai cac dPn vi stt nghiep dttdc hieu qua hPn. Thttc trang kiem tra ke' toan tai cac dPn vi stt nghiep tai Thanh tra TP. HCM cdn nhieu ban che. Hien nay dpi ngu cdn bdc Id rapt sd' ban che nhtt tuy da dam bao ve Ittpng nhttng chtta dap ttng ve chat, xet theo tttng mat tbi chat Ittpng chtta ddng deu, van cdn bat cap so vdi yeu cau. Can bd tre tuy dttpc dao tao cP ban nhttng chtta cd kinh nghiera trong giai quye't tinh hud'ng, thieu kinh nghiem trong ttng xtt vdi dPn vi kie'm tra, chtta chiu khd hpc hdi kinh nghiem thttc tiln va chuyen mdn.
Can bd ldn tudi tuy cd kinh nghiem xtt ly cdng viec nhttng kha nang tie'p can cdng nghe thdng tin cdn chara v.v... Do dd, van de hoan thien, cha't Ittpng kie'm tra ke toan cd y nghia thie't thttc, gdp phan nang cao bieu qua cdng tac thanb tra, kiem tra ke' toan tai Thanh tra TP. HCM. Da cd mdt sd nghien cttu lien quan de'n va'n de nay d Viet Nam nhtt cua Tran Thi Quynh (nam 2013), Tran Thu Hang (nara 2014), Phan Tbi Thu Mai (nara 2012), Le Thanh Huyen (nara 2014)... Tuy nhien, chtta cd nghien cttu nao danh gia cac nhan td tac ddng de'n chat Ittpng kiera tra ke' toan tai cac dPn vi stt nghiep tren dia ban TP. HCM nhara tang cttdng cdng tac thanb tra kie'ra tra phuc vu cho boat ddng thanh tra, kiem tra ke' toan tai Thanh tra TP. HCM.
2. Phttdng phap nghiSn cu'u
2.1. Casd ly thuye't vd mo hinh nghien cdu
^ Chat Ittpng kiera tra ke toan la mdt cdng viec ra't quan trpng trong cdng tac thanb kiera tra tai chinh cua Thanh tra TP. HCM. Hien tai cd rat it nghien cttu di sau vao cdng tac kie'ra tra ke toan, tai chinh ve mat dinh Ittpng; phan ldn cac nghien cttu deu di sau vao mdt sd mat nhtt ye'u td anh httdng de'n viec giam sat tuan thu ve thue', ngan sach nha nttdc, cdng tac kiem toan v.v... Nghien cttu cua tac gia Robert Montgomery (1905) trong tac phara "Ly thuye't va thttc hanh kiem toan" da de cap de'n he thd'ng kie'ra tra, thanh tra ke toan.
Chat Ittpng ciia he thd'ng ke toan se dttPc tang Cttdng vdi rapt he thdng kiem soat chat che.
Nghien cttu de' de ra nhttng van de quan trpng trong ly thuye't kie'm tra ke'toan va thttc hanh kiem toan nhara cung cap thdng tin cho cdng tac quan ly
doanh nghiep. Tac gia Merchant, K.A (1985) ve
"Control in Business organization" (Kiem scat trong td chttc kinh doanh), trong nghien cttu nay, tac gia da de cap de'n chat Ittpng cua cdng tac kiem tra ke toan cua doanh nghiep, cac ye'u td' dttpc de cap nhtt lanh dao, quy trinh kiera soat, he thdng so sach, he thd'ng td chttc ke' toan... Di sau vao van de nay, khi phan tich ve cdng tac thanb, kiem tra thi ban chat viec sai sdt, gian lan dttpc phan tich theo md hinh tam giac gian lan cua Donal (1987). Donal (1987) phan tich gian lan dttdi gdc dp cd tinh lam sai, thdng qua cupe khao sat 200 trttdng hpp gian lan nham tira ra nguyen nhan din de'n cac hanh vi vi pham phap luat tren. Ke't qua nghien cttu Don- ald da dtta md hinh tam giac gian lan (Fraud trian- gle) va hanh vi gian lan chi dttpc thttc hien tren ccf sd hdi du 3 nhan to sau: cP hdi, ddng cP va thai dp, ca tinh hay hpp ly hda hanh vi gian lan cua con ngttdi.
Dtta tren cac nghien cttu nhtt nghien cttu cua DttPng Thi HttPng Lien (nam 2013), "Xay dttng thi trttdng dich vu ke toan, kiem toan hoan chinh va ddng bp"; nghien cttu cua Dau Ngpc Chau va Nguyin Vie't Lpi (nam 2009) vdi giao trinh "Ly thuye't kiem toan" cua Hpe vien Tai chinh va cac nghien cttu khac; Thdng qua Ittpc khao cac tai lieu nghien cttu trong va ngoai nttdc va thao luan nhom (nghien cttu dinh tinh) vdi 15 chuyen gia, chiing tdi da xay dttng dttdc md hinh nghien cttu (Hinh 1.1) dttpc cho la cd anh httdng de'n chat Ittpng cong tac kiem tra ke' toan.
Hinh 7.7: Md hinh nghien cdu de xudt
He thong chinh sach Tfnh ro rang minh
bqch
Nang life cua can bp thanh tra, kiem tra Cong tdc to chCifc va
bp may cua ddn vj C/ng dung cong nghe
Chdt li/dng kiem tra
ke todn tai cdc ddn vj stt
nghiep
KETOAN-KIEMTOAN
2.2. PhiiOngphdp nghien cdu
Viec phan tich dttpc tie'n hanh qua 3 bttdc: Bttdc 1: Sur dung he sd tin cay Cronbachs Alpha de kiera dinh mttc dp chat che cua cac thang do tttPng quan vdi nhau: Bttdc 2: Stt dung phttPng phap phan tich nhan td kham pha (EFA) de' kiem dinh cac nhan to anb httdng va nhan dien cac nhan td dttpc cho la phu hpp vdi viee phan tich ratte dp hai Idng cua ngttdi dan; Bttdc 3: Stt dung md hinh hdi quy da bie'n de danh gia anh httdng cua tttng nhan td' de'n chat Ittpng cdng tac kiem tra ke toan.
Dtt Heu cua nghien cttu dM6c thu thap theo phttdng phap chpn ralu thuan tien trong khoang thdi gian ttt thang 12/2016 de'n thang 3/2017. Qua trinh thttc hien nghien cttu da cd khoang 270 bang cau boi khao sat dttdc tac gia phat ra vdi cac dd'i tttdng la can bd thanh tra thanh phd, thanh tra thue', thanb tra Sd Tai chinh, thanh tra 24 quan huyen tren dia ban thanh phd' Ho Chi Minh. Sau cuoc khao sat tac gia thu dttdc 255 phan bdi, trong dd cd 248 bang tra ldi hpp le (vttpt tren sd ralu td'i thie'u) (Hair va cdng stt, 1992). Thang do Likert 5 mttc dp dttpc stt dung de do Ittdng cac khai niem nghien cttu trong md hinh phan tich nhan td' vdi mttc dp ttt
1 de'n 5 (vdi 1: Rat khdng ddng y, 5: Rat ddng y).
3. Ket qua nghien ctfu va thao luain 3.1. Thong tin mdu nghien cdu
Trong 248 mau nghien cttu hdp le thu ve, thd'ng ke cd ca'u mau chung tdi tha'y cd stt chenh lech nhieu ve dac diem loai hinh dPn vi trong dd:
Thanh tra giai quye't khie'u nai td' cao la 94 raau (chie'm 32%); Thanh tra ITnh vttc kinh te' xa hdi la 154 ralu (chie'ra 62%). Ve gidi tinh, trong dd ty le gitta nara la 92 mlu (chie'm 36,2%), ty le ntt la 156 mlu (chie'ra 63,8%). Dieu nay kha dung vdi thttc te' vi so Ittpng thanh tra ITnh vttc kinh te' xa hoi chie'ra nhieu hdn thanh tra giai quye't khie'u nai to cao va phan da cac thanh tra vien kie'ra tra ke' toan tai cac dPn vi stt nghiep thi nhan vien ntt dang lam viee chie'ra chu ye'u. Nhtt vay, mau khao sat cd tinh dai dien cho dam ddng tttPng dd'i cao (mlu tdng the mlu tttng nhdm theo dac die'ra de phan tich thd'ng ke.
3.2. Ket qud kiem dinh dp tin cay cua thang do Ke't qua kiem dinh dp tin cay cua thang do da cho tha'y: Thang do cac ye'u to anh httdng de'n chat Ittpng kiem tra ke' toan tai cac dPn vi stt nghiep tren dia ban thanh phd Ho Chi Minh, be sd Cron-
bachs Alpha tdng cac thang do thanh phan da so' deu ldn bPn 0,7 (> 0,7), tha'p nha't la ye'u to thude thang do Cdng tae td chttc va bd may cua dPn vi (BMl - 0,791), cho tha'y thang do dttpc stt dung la td't (Hoang Trpng va Chu Nguyin Mong Ngpc, 2008). Cac he sd' tttPng quan bie'n tdng deu ldn hPn 0,3, trong dd tha'p nha't la ye'u td' Cdng tac td chttc va bd may cua dPn vi (BM2 = 0,645 > 0,3).
Do vay, khdng bie'n nao bi loai khdi md binb.
3.3. Ke't qua phdn tich nhdn to
Phan tich nhan to kham pha (EFA) cho bien phu thude la chat Ittpng kiem tra ke' toan deu cd he so tin cay Cronbachs Alpha > 0.6, cac bie'n quan sat nay dttpc dtta vao phan tich nhan to khara pha EFA.
Ke't qua sau khi phan tich EFA cho tha'y he sd KMO cua nhdra bie'n cha't Ittpng kiera tra ke toan la 0.755, thda dieu kien 0.5 < KMO < 1 vdi mttc y nghia la Sig.= 0.000 trong kie'm dinh Barletts (Sig<0.05) (Nguyin Dinh Thp, 2011). Diem dttng khi rut trich cac nhan to tai eigenvalues =3.026> 1, tdng phttPng sai trich dttpc la 75.647%, 27 bien quan sat deu cd he so tai nhan to > 0.5; dieu nay the hien ke't qua phan tich nhan td' la phu hpp va so nhan to trich dttpc la 1 hoan toan phu hpp vdi ly thuye't ve chat Ittpng kiera tra ke'toan.
Phan tich EFA cho 5 bie'n ddc lap dttpc thttc hien vdi gia thuye't HO: Cac bie'n quan sat khdng cd stt tttPng quan nhau trong tdng the. Ke't qua phan tich thu dttpc tdra tat nhtt sau: Kie'm dinh Barlett: Sig = 0.000 < 5%: Bac bd gia thuye't HO, cac bie'n quan sat trong phan tich EFA cd tttPng quan vdi nhau trong tdng the. Dtta vao ke't qua phan tich EFA, cac nhan td'rut trich ra cua cac gia thuye't nghien cttu chinh deu dat yeu cau. Do do, md hinh nghien cttu de danh gia cac nhan td' anh httdng de'n chat Ittdng kiera tra ke toan tai cac dPn vi stt nghiep tren dia ban thanh phd' Hd Chi Minh, gdm 5 bie'n thanh phan la: (1) He thd'ng chinh sach, (2) Tinh rd rang, minh bach, (3) Nang Ittc cua can bd thanh tra, kie'm tra, (4) Cdng tac td chttc va bd may cua dPn vi, (5) Lfng dung cdng nghe dttpc chap nhan.
3.4. Ke't qud phdn tich hoi quy tuye'n tinh Ke't qua phan tich hdi quy tuye'n tinh dttpc trinh bay d Bang 1.1 cho tha'y he so' R2 hieu chinh la 0.625, dieu dd cd nghia la 62,5% dttpc giai thich bdi cac nhan to' dttpc dtta vao md hinh nghien cttu. He so' ratte y nghia cua md hinh
TAP CHi CONG THIfdNG
(Sig.F = 0,000) < mttc y nghia 5%. Dieu dd cd y nghTa la stt ke't hpp cua cac bie'n ddc lap hien cd trong rad hinh cd the giai thich dttpc stt bie'n thien eua bie'n phu thupc.
Md hinh bdi quy tuye'n tinh da xay dttng la phu hpp vdi tap dtt heu bien cd. He sd Durbin-Watson va he sd VIF cua rad hinh cho tha'y bien tttdng ttt tttPng quan va da cdng tuye'n khdng dang ke. Ket qua phan tich cdn cho tha'y, cac bie'n dtta vao md binh thi deu cd y nghTa thd'ng ke d mttc 1% (Sig. <
1%).
Md hinh nghien cttu xac dinh cac nhan td' anh httdng de'n chat IttPng kie'm tra ke toan tai cac dPn vi stt nghiep tren dia ban TP.HCM vdi he sd
"Beta" chua'n hda dttpc thie't lap cd dang ham nhtt sau:
CLKT = 0.481* CN -i- 0.351* CS -i- 0.321* NL + 0. 301* BM + 0. 286* MB
chinh: He thd'ng chinh sach; Tinh rd rang, minh bach; Nang Ittc cua can bd thanh tra, kiem tra;
Cdng tac td chttc va bd raay cua ddn vi; Lfng dung cdng nghe. Trong dd, nhan td' cd tac ddng manh nha't de'n chat Ittpng kiem tra ke toan la "Lfng dung cdng nghe " vdi he so Beta chua'n hda la (-1-0,418);
thtt bai la "He thd'ng chinh sach" vdi he sdBeta chua'n hda la (-1-0.351); thtt ba la nhan to "Nang Ittc cua can bd thanh tra, kie'm tra" cd be sdBeta chua'n hda la (-1-0.321); thtt ttt la nhan td "Cong tac td chttc va bd may cua dPn vi" (He so Beta chuan hda la 0. 301); thtt nam la nhan to "Tinh rd rang, minh bach" (He so Beta chuan hda la 0. 286).
Phan tich ANOVA de danh gia nhttng ye'u td anh httdng de'n chat Ittpng kie'ra tra cdng tac ke toan tai cae dPn vi stt nghiep tren dia ban TP. HCM.
Day la cP sd quan trpng de tac gia de xuat mpt so kie'n nghi nhara nang cao hdn ntta trong chat Ittdng
Bdng 1.1. Cdc thong so thong ke tCfng bien dpc Idp
Mo hinh
1
Hang sd CS MB BM NL CN
H§ sdkhong chuan hoa
B
26.3916 .341 .275 .294 .310 .401
Dp lech chuan
.039 .029 .024 .028 .036 .032
He so chuan hoa
Beta
.351 .286 .301 .321 .481
Gia tri t
.000 8.660 6.979 7.481 7.874 12.732
Mdc y nghTa
1.008 .002 .000 .003 .001 .008
Thong ke da c^ng tuyen H§so
Tolerance
.977 .694 .598 .975 .672
VIF
1.046 1.559 1.612 1.325 1.708 a. Bien phu thupc: CLKT
Theo ke't qua bang thdng sd thd'ng ke cua tttng bie'n trong md hinh hdi quy cho tha'y tam quan trpng cua cac bie'n nay trong md hinh dd'i vdi chat Ittpng kiera tra ke' toan tai cac dPn vi stt nghiep tren dia ban TP. HCM.
4. Kg't luan va de xua't
Ke't qua thu dttpc cho tha'y cac nhan td anh httdng de'n chat Ittpng kie'ra tra ke toan tai cac ddn vi stt nghiep tren dia ban TP. HCM cd 5 nhan td
kie'm tra ke' toan tai cac dPn vi stt nghiep tren dia ban TP HCM trong thdi gian tdi.
Thd nhdt: Dau ttt trang thie't hi lam viec cho can bd thanh tra de xtt ly so lieu nhanh chdng va chinh xac va thttdng xuyen nang cap cac phan mem, ttng dung cdng nghe thdng tin mdi hd trp td'i da cong viec xtt ly sd lieu kiem tra ke toan. Viee dau tii vao ttng dung cdng nghe cdn giup cho can bo thanh tra gdp phan tie't kiem nhan Ittc va hd trd
KE T O A N - KIEM T O A N
phat bien sai pham trong qua tnnh kie'm tra. Ddng thdi, gia tang ngudn thu ngan sach do cac sai pham dttdc phat hien.
Tha hai: Khdng ngttng nang cao chat Ittpng ngudn nhan Ittc ke toan. Can cd chien Ittpc dai ban trong viec dao tao bdi dttdng dpi ngtt quan ly, dac biet la ke toan trttdng. Ddng thdi, cd chinh sach khuye'n khich nhan vien ke toan nd Ittc nang cao trinh dp chuyen mdn, nghiep vu va tie'p xuc dttpc vdi cac van ban httdng din cua cap tren, nang cao tinh than ttt giac, trach nhiem, ky luat va y thttc chap banh cdng viec...
Tha ba: Ra soat lai che dp ke' toan dd'i vdi dPn vi sif nghiep, dam bao hach toan day du thu, chi.
Xay dttng cac quy dinh ve tieu chua'n, dinh mttc trong stt dung tai san cdng (nhtt tru sd lara viec, may mdc thie't hi...) trong dPn vi stt nghiep dttpc quy dinh va hoan thien cho phu hpp vdi bd'i canh va tinh binh thttc te. Ddng thdi, cP quan thanh tra can xay dttng quy trinh kiera tra ke toan dd'i vdi cac dPn vi stt nghiep de giup cho cac cdng chttc tre chtta cd kinh nghiera trong viec kiem tra ke toan lam viec nhanh chdng hieu qua.
Tha tu: Ra soat, thd'ng ke tnnh dp CBCC de cd keboach dao tao, bdi dttdng hdp ly, dap ttng yeu cau chuyen radn. Can chu trpng va cd ke' hoach, chttdng trinh cu the ve cdng tac dao tao, bdi dttdng vi day la tien de de bd' tri, stt dung can bd cdng chttc cac chttc danh, vi tri cdng tac phu hpp.
Thttdng xuyen td chttc cac Idp chuyen sau ve nghiep vu thanh tra ke' toan tai dPn vi cho toan bd cong chttc tai cP quan de trao ddi, hpc tap, rut kinh
nghiera trong thttc thi nhiera vu. Ngoai ra can tham gia cac khda dao tao cua nganh trong cac ddt tap hua'n, trao ddi kinh nghiera. Can ctt dung ngttdi, dung sd' Ittpng thara gia cae khda dao tao va cd bien phap khich le, khuye'n khich thara gia cac khda dao tao; ddng thdi tang cttdng kiem tra, giara sat ke't qua thttc te sau dao tao. Thttc hien dao tao dpi ngu chuyen gia gidi trong ITnh vttc ke toan de bdi dttdng hp thanh nhttng chuyen gia ndng cdt de lara cdng tac thara mttu cho lanh dao trong viec xtt ly cac sai pham trong ke toan...
Tha ndm: Ra soat, danh gia lai bd may ke'toan ca ve sd' Ittpng lln trinh dp nghiep vu, pham chat dao dttc. Tren cP sd dd tie'n hanh sap xe'p lai bd may ke' toan theo httdng tinh, gpn, nhe. Bd' tri con ngttdi phu hpp vdi nang Ittc, trinh dp, cdng viec dang dam nhan nham phat huy cao nha't kha nang lam viec cd the' cua can bd. Hang nam can xay dttng ke hoach bdi dttdng, dao tao can bd phu hpp vdi cdng viec va httdng phat trie'n cua dPn vi. Cd chinh sach ddng vien, khuye'n khich can bd ttt hpc tap de nang cao trinh dp ve chuyen radn, ngoai ngtt, tin hpe... Chu trpng dao tao dd'i vdi sd' can bd mdi dttpc tuyen dung.
Tdm lai: Nghien cttu cac nhan to anh httdng de'n chat Ittpng kiera tra ke toan tai cac dPn vi stt nghiep tren dia ban TP. HCM se cho chung ta tha'y rd hPn cac nhan to anh httdng de'n cdng tac td chttc ke toan, ttt dd giup cac cP quan quan ly nha nttdc cd cP sd de ban hanh chinh sach, quye't dinh nhara gdp phan hieu qua trong cdng tac thanh tra, kiera tra tai dPn vi stt nghiep tren dia ban TP. HCM •
TAI LIEU THAM KHAO:
/. Merchant, K.A (1985), Control in Business organization, Piman, Boston, MA.
2. Le Kim Ngoc (2009). Ludn dn tien sTkinh te. To chUc cdng tdc ke todn vdi tdng cUdng qudn ly tdi chinh ca sd y te Viet Nam. Trudng Dgi hoc Kinh te qudc ddn. Hd Ndi.
3. Hair, Anderson, Tatham, Black. (1998). Multivariate Data Analysis,. Prentical-Hall International.
4. Nguyen Thi Minh Hudng (2004). Ludn dn tie'n sTkinh ke. To chUc ke todn d cdc trudng dgi hoc true thupc Bo Gido due vd ddo tgo. TrUdng Dgi hoc Kinh te qudc ddn. Hd Ndi.
5. Duang Thi Huang Lien (2013), Xdy dung thi trudng dich vu ke todn, kiem todn hodn chinh vd ddng bp, Trang Web: http://tapchitaichinh.vn/co-che-chinh-sach/binh-luan-chinh-sach/xay-dung-thi-truong-dich-vu-ke-toan-kiem- toan-hoan-chinh-va-dong-bo-24946.html, truy cap ngdy 11/4/2018
6. Soderstrom, Naomi S., & Sun, Kevin J., (2007). IFRS Adoption and Accounting Quality: A Review, European Ac- counting Review. Vol 16,Issue 4, pages 675-702.
TAP CHi CONG THIfdNG
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Ngay nhSn bai: 9/9/2018
Ngay phan bi$n danh gia va stfa chffa: 19/9/2018 Ngay cha'p nhan dang bai: 29/9/2018
Thong tin tdc gid:
1. PGS.TS. NGUYfeN QUYET THANG
Trtfdng Khoa Quan tri du lich - Nha hang - Khach san Trtfdng Dai hpc Cdng nghe TP. HCM (Hutech)
2. NGUYEN DUY KHANH NGOC Thanh tra Thanh phd Ho Chi Minh
FACTORS IMPACTING ON THE QUALITY
OF ACCOUNTING INSPECTION AT PUBLIC SERVICES UNITS IN HO CHI MINH CITY
• Assoc. Prof, Ph.D. NGUYEN QUYET THANG Dean of Faculty of Tourism and Hospitality, Hochiminh City University of Technology (Hutech)
• NGUYEN DUY KHANH NGOC Thanh tra Hochiminh City ABSTRACT:
The quahty of accounting inspection plays a key role in the State's revenue raanagement.
However, the accountmg inspection at pubhc services units in Ho Chi Minh City in particular and in other localities in Vietnara in general has posed some limitations. By using descriptive statistics, comparative statistics, Cronbachs Alpha rehabihty statistics, Exploratary Factor Analysis (EFA) and regression analysis, this research is to identify factors impacting on the quahty of accounting inspection to improve the efficiency of inspection activities in Ho Chi Minh City. The results show that five factors affecting the quality of accounting inspection are (1) Policy system, (2) Transparency, (3) Capacity of inspectors, (4) Structure of units and (5) Technology apphcation. Based on resuks, the author proposes some recommendations to improve the quahty of inspections in Ho Chi Minh City.
Keyword: The influencing factors, the quality of accounting inspection, the public service units in Ho Chi Minh City.
