KETOAN-KIEMTOAN
CAC NHAN TO BEN NGOAI
ANH HlfOfNG DEN VIEC VAN DUNG IFRS CUA CAC DOANH NGHIEP NHO VA Vl/A
TAI VIET NAM
NGUYEN THI ANH LINH
TOM TAT:
Trong xu the hdi nhap kinh te toan eau, viec lap bao eao tai chinh theo Chua'n mttc Bao eao tai chinh qud'c te (ten vie't tat la IFRS) ngay cang nhan dttdc stt ung hd cua cae qud'c gia va vung lanh thd tren the gidi. Muc tieu cua nghien cttu la xac dinh va do Ittdng mttc dp anh httdng cua cac nhan td ben ngoai doanh nghiep nhd va vtta (DNNVV) de'n viec van dung IFRS tai Viet Nam. Nghien cttu dttpc tie'n hanh tren 176 mlu khao sat tai cac cdng ty niem yet TP. Hd Chi Minh. PhttPng phap nghien cttu ke't hdp dinh tinh va dinh Ittdng vdi viec stt dung phan mem SPSS. Ky thuat phan tich bao gdm thdng ke md ta, kiera tra dp tin cay thang do, phan tich EFA, hdi quy tuye'n tinh. Ke't qua nghidn cttu cho thay, 4 nhan td ben ngoai doanh nghiep nhd va vtta anb httdng de'n van dung IFRS tai Viet Nara, gdm: (1) Ap Ittc hdi nhap qud'c te; (2) He thd'ng phap luat; (3) Phat trien kinh te; (4) Stt tac ddng cua cac td chttc nghe nghiep trong va ngoai nttdc.
Ttf khoa: Van dung IFRS, doanh nghiep nhd va vtta, ap Ittc bdi nhap qud'c te.
1. Gidi thieu
Qua qua trinh van dung IFRS vao tbttc tidn, nhan bie't dttpc nhttng khd khan ma SMEs gap phai khi xay dttng BCTC theo IFRS, cung nhtt de dap u'ng nhu cau cae dd'i tttpng stt dung thdng tin tai chinh khac biet cua SMEs, nam 2001, Hdi ddng chuan mttc ke' toan qud'c te' (lASB) da tbttc hien dtt an xay dttng bd chua'n mttc bao cao tai chinh cho SMEs (IFRS for SMEs).
DNNVV chie'm ty le rat ldn trong toan bd doanb nghiep dang boat ddng d Viet Nam va cd vai trd vd cung quan trpng dd'i vdi stt phat trien cua dat nttdc, dd'i vdi viec giai quye't viec lam va dn dinh ddi sd'ng cho dai bd phan nhan dan lao ddng ttt thanh thi de'n ndng thdn. Viec hdi nhap kinh te
khu vttc va toan cau dat ra cho DNNVV nhieu van de phai giai quye't, trong dd cd viec phai nhanh chdng hdi nhap ve ke' toan de thdng tin ke' toan do DNNVV cung cap dttpc cdng nhan va stt dung rpng rai bdi cac dd'i tttpng khac nhau d trong nttdc cung nhtt pham vi qud'c te'.
Trong xu the' chung cua cac nttdc tren the' gidi thi van de hdi nhap ke' toan phai gan hen vdi viec ap dung hoac van dung chua'n mttc ke' toan qud'c te trong viec lap va trinh bay bao cao tai chinh d cac doanh nghiep ndi chung cung nhtt dd'i vdi DNNVV ndi rieng. Do dd, viec nghien cttu cac nhan td'ben ngoai doanh nghiep nhd va vtta anh httdng de'n van dung IFRS tai Viet Nam la can thie't de nang cao nang Ittc quan ly cua cac doanh nghiep hien nay.
TAP CHi CONG THIfOlNG
2. Cd sd ly thuye't, mo hinh va phtfdng phap nghidn ctfu
2.1. Casd ly thuye't vd mo hinh de xudt
Cac nhan to' ben ngoai doanh nghiep nhd va vtta anh httdng de'n van dung IFRS tai Viet Nam nhtt sau:
Ap luc hdi nhap qudc te:
Ikahaimo va cdng stt (2008) ung hd quan diera cua lASB khi cho ap Ittc hdi nhap qud'c te raa dac biet la stt xua't hien cua nhttng boat ddng kinh te qud'c te cua cac DNNVV anh httdng de'n viec ltta chpn van dung IFRS for SMEs. Nghien cttu cua Atik (2010) va Eierle & Haller (2009) deu danh gia ratte dp anh httdng gitta ap Ittc hdi nhap qud'c te, nhtt cac boat ddng ve xua't khau, nhap khau de'n viec van dung IFRS for SMEs, ke't qua nghien cttu deu khang dinh rang SMEs cd hay khdng boat ddng lien quan de'n qud'c te' deu ung hd cho viec chap nhan va ap dung IFRS for SMEs nhttng nhttng DNNVV cd nhieu boat ddng qud'c te', hdi nhap kinh te qud'c te thi se cd nhu cau cao hPn trong viec ap dung IFRS.
Gia thuye't HI dttpc dtta ra la: Ap Ittc hdi nhap qud'c te' anh httdng tich cttc de'n van dung IFRS trong doanh nghiep nhd va vtta tai Viet Nam.
He thd'ng phdp ludt:
Anb httdng cua he thd'ng phap luat de'n viee van dung IFRS dttpc the hien qua mttc dp can thiep cua chinh phu de'n qua trinb soan thao va ban hanh chua'n mttc ke toan, nghien cttu cua Macias &
Muino (2011) cho tha'y IFRS thttdng dttpc ap dung nguyen ban d cac nttdc raa cac td chttc nghe nghiep cung nhtt cac bd phan ttt nhan dttpc thara gia vao qua trinh soan thao va ban banh chuan mttc ke'toan. Ke't qua nghien cttu cua Albu (2010), Zebri & chouaibi (2013), cung khang dinh stt anh httdng cua he thd'ng phap luat de'n viec van dung IFRS for SMEs d cac qud'c gia. Dac biet la d Viet Nam hdi nghe nghiep chtta dam dttPng dttpc cac cdng viec ban banh cac chuan mttc ke' toan thi vai trd cua he thd'ng phap luat la to ldn trong viec ban hanh cac chuan ratte ke toan.
Gia thuye't H2 dttdc dtta ra la: He thd'ng phap luat anh httdng tich cttc de'n van dung IFRS trong doanh nghiep nhd va vtta tai Viet Nam.
Phdt trien kinh te:
Nghien cttu cua Zhehal & Mhedbbi (2006);
Zebri va Chouaibi (2013); Bikki, Alessandra,
Francesca (2016) deu cho rang stt phat trie'n kinh te' anh httdng de'n viee van dung IFRS for SMEs.
Khi nen kinh te phat trie'n, quy md kinh doanh va mttc dp phttc tap cua boat ddng doanh nghiep tang len, he thd'ng ke' toan ddi hdi phat trien nhttng cdng cu tttdng ttng. Ke't qua nghien cttu thttc nghiem cua Hope, Jin, & Kang (2006) va Judge, Li, & Pinsker (2010) ehi ra rang mttc dp md ctta nen kinh te cd rad'i quan he thuan vdi viec van dung IFRS d cac nttdc.
Gia thuye't H3 dttdc dtta ra la: Phat trie'n kinh te anh httdng tich cttc de'n van dung IFRS trong doanh nghiep nhd va vtta tai Viet Nara.
Stt tac ddng cua cac td chttc nghe nghiep trong va ngoai nttdc:
Chand va Patel (2008) khang dinh nhttng nttdc cd td chttc nghe nghiep ke' toan phat trien se giiip nhanh chdng cap nhat nhttng thay ddi cua IFRS ban hanh radi va cd the thttc hien nhttng dieu chinh can thie't de van dung IFRS phu hdp vdi dieu kien cua radi qud'c gia; ttt dd, giup van dung IFRS mpt each bieu qua nha't. Nghien cttu cua Zegbal va Mhedbbi (2006) da tim tha'y md'i quan be thuan gitta mttc dp phat trien cua he thd'ng dao tao ke toan va mttc dp van dung IFRS d cac qud'c gia dang phat trien. Albu va cdng stt (2010) hay Smujh va Devi (2015) eho rang viec ap dung IFRS for thi td chttc nghe nghiep d cac qud'c gia can thie't lap he thd'ng giao due, dao tao ke' toan vien dat chat Ittpng cao.
Gia thuye't H4 dttpc dtta ra la: Stt tac ddng cua cac td chttc nghe nghiep trong va ngoai nttdc anh httdng tich cttc de'n van dung IFRS trong doanh nghiep nhd va vtta tai Viet Nam.
2.2. Phuang phdp vd ddlieu nghien cdu Nghien cttu dttpc tie'n hanh qua hai giai doan chinh: (1) Nghien cttu dinh tinh nhara xac dinh cac nhan to anh httdng de'n viec van dung IFRS va xay dttng thang do; (2) Nghien cttu dinh Ittpng nham thu thap, phan tich dtt lieu khao sat, va kie'm dinh cac gia thie't eua rad hinh.
PhttPng phap chpn mau: Mau dttpc chpn theo phttPng phap ngau nhien. Theo Tabachnick&
Fidell (2007) khi dung hdi quy bdi, kich thttdc mlu n nen dttdc tinh bang cdng thttc sau: n > 50 +8p (p:
so Ittdng bie'n ddc lap). So ralu dttpc chpn trong bai nghien cttu la 176 mlu la phu hdp.
Tac gia de xua't md hinh nghien cttu cac nhan
KETOAN-KIEMTOAN
to^anh httdng de'n van dung IFRS tai Viet Nam bao gom 4 nhan td' nhtt sau:
Y = Po+ P1X1 + P2X2 + P3XS + P,X,+ fi Trong dd:
^Q. bang sd'
X;: Ap Ittc hdi nhap qud'c te X2: He thd'ng phap luat X^: Phat trien kinh te'
X4: Stt tae ddng cua cac td chttc nghe nghiep trong va ngoai nttdc
Y: Van dung IFRS cua cac doanh nghiep nhd va vtta tai Viet Nara
fi: Sai sd': Cac ye'u to khdng quan sat dttpc 3. Ke't qua nghien ctfu
Sau khi kiera dinh dp tin cay cua cae thang do cua cac bie'n ddc lap va bie'n phu thupc. Tac gia danh gia ratte dp phu hpp cua rad hinh hdi quy tuyen tinh nhtt sau:
Bang 3.1. Danh gia mCrc dp phu hdp cOa mo hinh hoi qui tuyen tinh da bien
Mo hinh
1
Hg sdR .717a
H$
sdR2 .536
H§soR2 - hi§u chinh
.511
Sai sdchuan cua Lfdc ittpng
.13488
Bang 3.1 cho tha'y, gia tri he soR^ = 0.536> 0.5, do vay, day la md binb thich hpp de stt dung danh gia md'i quan he gitta bie'n phu thupc va cac bie'n dpc lap. Ngoai ra, gia tri he sd' R2 hieu chinh la 0.511, nghia la md hinh bdi quy tuye'n tinh da xay dttng phii hpp vdi dtt lieu 51.1%.
Can ctt vao Bang 3.2, phttPng trinh hdi qui tuye'n tinh bdi cua cac nhan to' anh httdng de'n van dung van dung IFRS tai Viet Nam vdi cac he so chua'n hda nhtt sau:
Y = 0.324X1+ 0.281X2 + 0.135X3 + 0.276X4 Ke't luan: Muc dich cua nghien cttu nay la xac dinh va do Ittdng mttc anh httdng cua cac nhan to' tac ddng de'n van dung IFRS cua DNNVV tai Viet Nam.
Ve ke't qua nghien cttu nay da chi ra dttpc 4 nhan td' cd anh httdng de'n van dung IFRS vdi mttc dp tac ddng theo thtt ttt ttt cao de'n tha'p nhtt sau: Ap Ittc hdi nhap qud'c te'. He thd'ng phap luat, Stt tac dpng cua cae to chttc nghe nghiep trong va ngoai nttdc, Phat trie'n kinh te. Trong dd, nhan to' Ap Ittc hdi nhap qud'c te' cd tac ddng manh nha't de'n viec van dung IFRS d DNNVV tai Viet Nam.
4. Kid'n nghi
Ke't qua nghien cttu cho tha'y 4 nhan td' eua md hinh nghien cttu deu cd anh httdng de'n van dung IFRS d DNNVV tai Viet Nam. De nang cao hieu qua viec van dung IFRS thi cac DNNVV tai Viet Nam can md rdng thi trttdng qud'c te', nham giup cac DNNVV tie'p can dttpc ngudn vd'n qud'c te ttt cac nha dau ttt, ngan hang, cac cdng ty tai chinh qud'c te'. Ddng thdi, Viet Nara can tan dung stt giup dd ttt cac td chttc qud'c te', cac nttdc phat trien de ke thtta kinh nghiera va dttpc hd trp cac ngudn Ittc cho cac DNNVV cua Viet Nam.
Cac DNNVV thttc hien nghiem Luat Ke toan, Luat Doanh nghiep, Luat Khuye'n khich dau ttt ap
Bang 3.2. Bang ket qud cac trong sd hoi quy Coefficients"
1
(Constant) XI X2 X3 X4
H$ sdchua chuan hda Beta
.161 .142 .127 .068 .094
Sai sdchuan .239 0,021 0,023 0,016 0,018
l-lg sdchuan hda Beta
0,324 0,281 0,135 0,276
w
5,963 5,642 5,287 5,951 5,948
Sig.
.000 .000 .000 .000 .000
Thdng ke da c^ng tuyen H^ sd Tolerance
0.823 0.864 0.941 0.857
H$ sdVIF
1.22 1.16 1.06 1.17
Nguon: Tinh todn td pham mem SPSS
TAP CHI CONG T H K O N G
dung chung cho ca cac DNNVV cua Viet Nam va khu vttc cd vd'n dau ttt nttdc ngoai, viec tuan thu phap luat va httdng din thttc tbi phap luat can dttdc de cao va truyen thdng de'n cac DNNVV de cap nhat cac quy dinh mdi ban hanh va dttpc trien khai tap hua'n khi cd thay ddi cac che' dp, chuan mttc ke' toan tai Viet Nam cho cac DNNVV. Ddng thdi, nang cao vai trd cua cac td chttc nghe nghiep trong qua tnnh xay dttng va hoan thien he thd'ng cac van ban phap quy ve ke' toan ma dac biet la trong viec
soan thao va ban hanh chuan mttc va che dp ke toan eho cac DNNVV Viet Nam theo httdng chuye'n dan vai trd nghe nghiep ke toan ebo cac td chttc hdi nghe nghiep. Tap trung phat trien kinh te' hdn ntta, giup cac DNNVV phat trien ca ve vi md va pham vi boat ddng nha't la vttPn ra tbi trttdng the gidi, ttt do nhan thttc dttdc vai trd thdng tin ke toan trong giai doan hdi nhap qud'c te, khi do taft ye'u phai van dung IFRS de hdi nhap va phat trien hai hda vdi qud'c te •
TAI LIEU THAM KHAO:
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KE T O A N - KIEM T O A N
Ngay nhan bai: 13/9/2018
Ngay phan bi^n danh gia va stfa chffa: 23/9/2018 Ngay cha'p nhan dang bai: 3/10/2018
Thdng tin tdc gid:
ThS. NGUYEN THI ANH LINH Trtfdng Dai hpc Binh Dtfdng
EXTERNAL FACTORS IMPACT ON THE IMPLEMENTATION OF IFRS IN VIETNAMESE SMES
• Master. NGUYEN THI ANH LINH Binh Duong University
ABSTRACT:
In the context of international economic integration, the implementation of International Financial Reporting Standards (IFRS) has widely spread in the world. This study is to identify and measure the impact level of external factors related to Small and medium-sized enterprises (SMEs) on the implementation of the IFRS in Vietnam. The study was conducted with 176 samples collected from listed companies in Ho Chi Minh City. The qualitative and quantitative methods were combined with the SPSS software to carry out this study. Analytical techniques include descriptive statistics, scale reliability tests, EFA analysis and hnear regression were also used in this study. The results show that four external factors irapact on the implementation of IFRS in Vietnam are: (1) Pressures from the international integration, (2) Vietnam's legal system, (3) The economic growth and (4) The influences of international and domestic organizations.
Keywords: Implementing IFRS, small and mediura-sized enterprises, pressures frora the international integration.
