Tac dong cua ke toan sang tao den bao cao tai chinh cua doanh nghiep
Nguygn Thi Bich LiSu
Khoa Tai chinh - Ngan hang & Quan tri Kinh doanh, Truong Dai hgc Quy Nhon
Trong nhiing nam gin day, ke toin sing tao la mdt trong nhting thuit ngu phd bidn hong kinh td vi Ii mdt ehfl dd ttiu hut sy quan tim cua nhidu nhi nghidn ciiu.Ke toin sing t^o tuy khdng phii la hogt ddng bit hgp phip nhimg ranh gidi gifla vide su dyng kd toan sing tao hgp phip vi gian lin kd toin khdng rd rang va rit khd xic dinh. Nhidu nhi quin tri doanh nghidp vi kd toin vidn trong c i c doanh nghidp tai Viet Nam cdn chua nim day dfl vi chinh xic vd cic hanh vi eflng nhu tie ddng cfla Kd loin sang tao ddn Bao cao tai chinh. Bai vidt se trinh bay nhflng tic ddng co b i n cflaKe loan sing t^o ddn Bio cao tai ehinh cua doanh nghiep
1. Gioi thieu
Kd toan sing t^o dugc tridu Ii vide su dyng kidn thiie kd loin dd ehuydn ddi s6 lidu tai chinh kd loan tren bio cio tii chinh nhim myc dich phin i n h tinh Wnh tai chinh vi kdt q u i kinh doanh efla doanh nghiep theo cich m i nhi quan tri mong mudn, bing cich tin dyng eie quy tie kd toin hien cd vin trong khudn kho phip luat.
Griffiths (1986), bidn tip vien td London Evening Standard, Ii nhan vidn dau tidn d i dua ehfl dd Kd toan sing tao efla YouTubethdng b i o cdng khai thdng qua cudn sach dich cfla minh. Trong cudn sich nay, ftng da khidn cdng chung nhin thuc dugc thye td ring,linh linh hogt trong cie tii khoan ed thd dugc su dyng cho kd toin sing t^o (Jones, 2011).
Cd thd hinh dung kd toin sing tgo bao gdm, tit c i cic thu thucit tfl Aggressive Accounting, Earning Mannagemenl, Income Smoothing.
- Kd loin eiing (Aggressive Accounting) Ii nhiing su lua ehgn cd ehfl y cic boat ddng ke toin dya trdn cic nguydn ly kd loin, nhim myc dich dat dugc kdt qua mong mudn, dya tren GAAP.
- Quan ly lgi nhuan (Earning Management) Ii nhting thao tflng Igi nhuin dd hudng tdi mdt muc tidu da dit trude duge thuc hien, bdi c i c c i p quin ly va cic nhi phin Ueh cua edng ty, hoic dd lim lgi nhuin Ud ndn dep hon.
- Lim mdm Igi nhuan (Income Smoothing) la mdt dang cfla Earming Management duge tao ra dd trinh nhtrng len xudng bit thudng cua thu nhip, ndi cich khie Ii lam d?p thu nhip, hoic lam giam thu nhip nhting nam thu nhip cao nhim dy trfl cho nhiing nam Uiu nhip kdm.
- Gian lin bio cio tii chinh (Fraudunt Financial Reporting) Ii binh vi cd y sai sot hgng ydu hoic thidu sdt trong cic BCTC, nhim dinh Ifla ngudi su dyng bio cio.
2. Tac dong cua 1(0 toan sang tao den hao cao tai chinh ciia doanh nghiep
2.1. Ke t o i n sang tao tren b i n g cin ddi kd toan i) Tai sin bi thdi phdng: cd xu hudng ngiy cing gia ting khi nhi quin tri ed y djnh lam ting thu nhip.
Pcilepu vi cac cdng sy (2007) da tdng hgp cic thfl thuat thdi phdng lii sin phd bidn sau diy.
a. Tri hoan vide ghi giim gii tri tii sin : - Tri hoan viec ghi giim gii til tii san ngin ban: Tii san ngin ban giim xudng ed inh hudng tdi Icri nhuan bdi vi vide xda s6 tai san dugc tinh trye tidp vao chi phi. Vi vay, viec tri hoan ghi giim lai sin Ii mot cich dd nhi quin tri lim ting Igi nhuin.
- Tri hoan vide ghi giam gii tri tii sin dii han: Vide danh gii sy giim gii cfla tai sin dii hgn ludn mang ti'nb ehfl quan, dac biet ddi vdi tai san vd hinh nhu lgi thd thuong mai goodwill). Vi the, nhi quin tii cd the dflng phan doin cua minh dd tri hoin vide ghi giim gii tai sin tidn bing cin ddi kd toin vi bao cio thu nhip.
b. Ghi nhin thip hon khoin dy phdng ddi vdi ng xiu Dy phdng ng phii thu khd ddi la du phdng phan gia tri bi tdn thit cua cac khoin ng phii thu, trong dd bao gdm cie khoin phai thu da qui ban thanh toin va ng phii thu chua qui han nhung cd thd khdng ddi dugc do khich no khdng cd khi nang thanh toin.
Nhiing khoin ng khdng thu hdi dugc bj xda bd sd dugc ghi nhan nhu mdt khoin chi phi trong ky cua doanh nghiep, do do ndu nhi quin tri dinh gia thip hon gii tri khoan dy phdng thi tai sin vi thu nhap se dugc danh gii cao hon.
e. Ghi nhin Uiip hon gii tri hao mdn tai sin dai ban Nhi quin hi udc tinh thdi gian su dyng htru ich dd xic dinh thdi gian tinh khiu hao ddi vdi tai sin dii ban. Ndu nhflng udc tinh niy la khi quan thi tai sin dai han vi Igi nhuan se dugc dinh gii cao hon, die
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biet vdi cie doanh nghiep ed gia tri tai san ed dinh Idn nhu nginh miy bay va tidn ich cdng.
d. Tri hoan viec Ihanh ly tai sin khdng cd nhu cau su dyng hoac cae khoan diu tu khdng hieu qua
Ddi vdi cac tai san khdng cd nhu cau su dung va cic khoin diu tu khdng bidu qui thi giai phip td'i uu la Uianh ly cang sdm cing tdt. Tuy nhien, viec thanh ly cic tii sin nay thudng di kem mdt khoan Id cho cdng ty trong nam hien tai. Do dd, ndu Igi nhuan nam hien tai cd nguy eo khdng dat dugc muc ky vgng efla thi trudng thi lanh dao cdng ty cd the sd khdng mudn thanh ly chung, du ring vide Ui hoan nay sd mang lai nhidu thiet hai cho cdng ty
ii) Tai sin bi ghi nhin thip hon thyc te: Khi nha quin tri cd xu hudng mudn giam loi nhuan hg seghi nhan tai san thap hon thyc td, cy thd khi doanh nghiep cd khi nang sinh idi Idn vi nha quin tri quyet djnh dy tiii mgt khoin lgi nhuan cho tuong lai. Lam mdm thu nhap (income smoothing) ed the dugc thuc tiidn bing viec dinh gii cao hon ehi phi hien tai hay dinh gii thip hon gii Ui efla tai sin trong thdi gian doanh nghidp dang hoalddng sinh loi tdt. SebilitviPerlev(2010) tdng hgp bao gdm nam tnidng hgp ehfl ydu sau.
a. Tai san ngin ban hoic dai ban hi ghi giam qui mire Nhi quan tri cd kha nang ghi nhan cao hon mue giim cua tai sin ngin ban khi nam do doanh nghiep cd sflc khde tai cbinh tdt hoae trong tmdng hgp edng ty hi suy kidt. Bang vide danh gia cao hon miic giim cfla tii san ngin han va dinh gia cao hon khoan chi phi trong ky, nha quan tri cd thd ha thip chi phi trong tuong lai va nang cao Igi nhuan khi cin. Tai sin ngin han bl ghi giam qua mue xiy ra khi nha quin tri thieu sy lae quan vd Unh hinh cua cdng ty trong tuong lai.
b. Cic khoan dy phdng dugc udc Unh trich lap qua cao
Dd dam bao cho Unh hinh tai chinh duge dn dinh ddng thdi dd bu dip cho khoin tdn that cd the xay ra, doanh nghiep se dy tru mgt khoan dy tinh tmdc de eho vao chi phi, dd la khoin dy phdng. Vi du nhu dy phdng giam gia diu tu tai chinh, dy phdng ng phii thu khd ddi, dy phdng giim gia hang ton kho. Cac khoan
du phdng nay dugc Unh vao ehi phi va trfl vao kdt qua ^huc hda ciu tnic giao dieh thue phfl hgp vdi dinh kinh doanh eua doanh nghiep. Viec lam nay mdt mat nghia vd thud boat ddng, nhi phan tich cd thd trinh giflp doanh nghiep cd thd tranh khdi nhflng khoan ton biy lai khoin thud niy dudi hinh thfle thud tii ehinh.
dieh cho thue tuong duong vdi mua sim tai san tiida man mdt trong nhflng didu kien sau (D quyen so huu efla tai sin chuydn giao lai cho ngudi thue vao eudi thdi han Uiud, (2) ben di thue lya chgn vi^c mua tii san vdi mdt miic gii duoc Uida thuin vao cudi thoi ban thue, (3) tai sin cho Uiue Ion hon hoac bing 75%
ddi sdng hiiu ich, va (4) gii bl bidn tai cua khoin lien Uiue Idn hon hoae bing 90% gii tri hop 'y cua tii sin.
Trong thyc td, mac dfl cd cie Ueu chuan ghi nhin ey thd ndi trdn, vin tdn tai co hgi cho n h i quin tri ehuydn ddi tu thud tai chinh sang thud hoat ddng, din tdi kha nang danh gia thap bon gia tri tii san Uiud, dae biet vdi cac tai sin chuyen dyng thudng dugc thue eua cae hang khdng hay chudi budn bin Id.
d. Ghi giam cic khoan ng phai thu da ban cho cae td chlic tii chinh
Theo nguydn tie ke toin cfla My (SFAS 140), eie khoin phii tbu da bin cho eic td chflc tai ctu'nh dugc ghi giam ndu ben ban nhugng lai quyen kiem soit cic khoin phii thu cho id chuc tii lii chinh. Quydn kidm soit bi tfl bd ndu nhu cie khoan phai thu n i m ngoii tam kidm soit eua bdn ban, bdn bin nop don phi san, neu td chflc tii chinh cd quyen cam ket va b i n khoin phii thu, vi ndu bdn bin khdng cd cam ket mua Igi khoin phai thu. Nguge lai, ndu cic rfli ro tin dyng van thudc vd b
a. Ghi nhan doanh thu q u i muc
Khi m i tidn d i nhin dugc nhung sin phim hay dieh vy ehua dugc cung eip, doanh nghidp ghi nhan doanh thu trong khi bin chat diy la khoan ng phii tra.
Doanh nghiep se ghi nhan doanh thu sdm trdn co sd hda don thu tien nhung trudc khi thyc hien cam kdt vd san phim dich vy eho khich hing, do vay Icri nhuan se dugc day len cao hon.
b. Cic khoin ng phii tri dii han ngoai bing Tai sin thue vi cac khoan ng cd the dugc loai trfl ra ngoii bing can ddi kd toan ndu ciu tnic giao dich thue phu hgp vdi dinh nghia ke loan vd thud boat ddng. Doanh nghiep cd thd hgp thfle hda giao dieh de tranh the hien cae tai sin thud va nghia vu ng phii tra vd thue tii chinh. Do viy, dd'i vdi doanh nghiep hgp
that nhung mdt mit nd eung tao ra mdt ke hd eho chinh doanh nghidp dd trong vide cd tinh ghi tang cac khoan dy phdng dd lam tang ehi phi, tu dd lgi nhuan sd giim vi thud thu nhap phai ndp Nha nude cung giam theo. Nha nude tao mdt quy ehd giflp doanh nghidp cd the thoat khdi Unh trang tai ehinh xau nhung ddng thdi eflng ra co hdi cho doanh nghiep thuc hidn hanh vi kd toin sang tao dd trdn thud,
c. Tai san cho thue tii cbinh chuyen ngoai bing
dim bio cam kdt tai chinh thuc su cfla doanh nghiep va rfli ro se phan anh tren bing can ddi kd toin vi dam bao tinh cd thd so sanh duge vdi cic doanh nghiep khac cd nghiep vy tuong ddng.
c. Nghia vu vd Uen luong vi eie khoan phai tra sau khi ngudi lao ddng nghi huu bighi nhan thap
Nguydn tic kd toan yeu ciu nhi quan tn udc tinh vi bao cio gii tn hien tai cua cac cam ket cua nhan vien trong sudt thdi gian hg lam cho doanh nghiep. Nghia vu Di lieu chuin hda bao cao ddi vdi nhtmg giao dich nay cd thd bi ghi nhan thap hon thuc td khi nha quan eho thud, chuin myc ke toan My da quy dinh mdt giao ^h^y ddi eie udc Unh kd toin cd lidn quan.
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2.2. Kd toin sang tao tren bao cao ket qua hoat dgng kinh doanh
Khi nhi diu tir nhin vio mOt bao cio tai chinh cua mdt cdng ty cd loi nhuan hoat ddng Idn Uii didu nay ed Icri cho quydt dinh dau tij. Vi viy nhi quin tii cd the diy nhanh Uen dd ghi nhin doanh thu dd hoin thanh chi neu bao eio thu nhip cho mdt giai doan nhit dinh.
YKC gtii nhin doanh thu qui miic la mdt hong nhimg hinh tiiflc phd bidn nhit cua didu ehinh loi nhuin.
i) Thdi doanh thu thdng qua chinh sich gia vi chinh sich tin dung: Bidn phip thdng thudng m i cac doanh nghidp sfl dyng de tang Igi nhuin khi nhin thiy nguy CO khdng dat ke hoach loi nhuin du tinh Ii giim gii bin hoac ndi long cae didu kidn tin dyng nhim tang sin lugng bing ban ra trong nhting thang cudi nam tii ehinh.
ii) Diy nhanh tidn do ghi nhin doanh thu: Bidn phip niy thudng dugc sii dyng ddi vdi nhiing cdng ty cung cip cic mil hang sfl dung liu dii Ii edng bd kd hoach tang gii bin dau nam sau. Vi dy, dd tang lgi nhuin trong quy 4 nam 2018, mdt cdng ty san xuat d to cd thd cdng bd ke hoach tang gii bin tii quy 1 nam 2019, lip tflc doanh tiiu quy 4 nam 2018 sd tang vpt.
Mac du hai bidn phip niy cho phep cdng ty thdi Igi nhuin nam hidn t^i, Igi nhuin eae nam sau sd bi giim vi thuc chit cdng ty da chuydn Igi nhuan cua nam sau sang nam hien tai. Bien phip ting gii ban nam sau Uiam chi edn ed tie ddng tidu cue hon vi vide tang gii cd tile se inh hudng xau tdi khi nang canh tranh cfla cdng ty Udn thi trudng.Chinh vi didm nay nen thyc td ra con sd efla lgi nhuan hoat ddng cd the d muc khiem tdn hon.
2.3. Kd toin sang tao tren bao cao Imi chuydn tiente
Hidn nay cd mdt Uiyc trang la nhieu nha dau tu nhit la nhflng nha dau tu nghidp du thudng khdng chu ynhieu tdi bio cio luu chuydn Udn Id, nhung khi phan tich mdt bio eio lii chinh thi b i o eio nay rat quan trpng. Khi thye hidn binh vi kd toin sang tao vdi nhflng hanh vi gian lan nhu thdi phdng doanh lhu,ghi nhan khoan phii tri, phai ndp thi b i o luu chuyen tidn te Id ra nhting diem yeu tu dd cd the phit hidn dugc gian Ian.
3. Ket iuan
Trong xu thd hdi nhap kinh td loan eiu, cic hanh vi ke toin sing t^io can dugc kidm soit chat ehe nham d i p ung ydu eiu vd minh bach vi ehit lugng edng bd thdng Un. Nhidu ke toan vidn trong eae doanh nghiep Viet Nam ednchua hidu rd va day du vd eic binh vi kd toin sing tao vitic ddng eua kd toin sing tao ddn chat lugng thdng tin bao eio tii chinh. Do vay, cin phai cd cic nghien eflu vd kd toin sing tao d eip do doanh nghidp tu gdc nhin cua cic nhi quin tri vi kd loan vidn./.
Tai lieu tham lihao
Griffiths lan (1986), Creative Accounting how to make your profits what you want them to be.
https://www.ama20ne.eom. ISBN: 09477752811 Jones Michael (2011), Creative Accounting, Fraud and International Accounting Scandals.
bUps://www.unisa.edu.au. ISBN: 978-0-470-05765- 0903943261
The Financial Number Game by Charies W.
Mulford SEugene E. Comiskey, 2002 (John Wiley &
Sons)
K. Naser (1992), "A Note on the Use of Creative", British Accounting Review, Pp. Ill—118
Palepu, K.G., Walker, R.G., Healy, P.M., Williston, J.R., Business Analysis & Valuation Using Financial Statements, Thomson South-Weston, (2007).
bttps://sapp.edu.vn/boc-f3-acca-cac-dang"bai- thuong-gap-ve-du-phong-khoan-phai-thu-kho-doi/
