Nghien cihi trao doi
' • A'I 7 }
loan ttiien le loan doanh thu, ohi phi, liel qua hoat i g liinh doanh hao hiom gdc
tai (dng ty bQO Jiieni plii nlign tli9
d^-,.-..
Is) Da Thi Hi/cfng Lan*
Hoat ddng kinh doanh bio hiem (HDKDBH) dong vai tro tich cue cho viec duy td sg dn djnh
vd phat trien kinh td- xa hgi, thgc hien chdc nSng la tdm "la chiin" de khde phuc hau qua tai chinh; dong thdi, tao ra nguon vdn nhan roi ldn de ddp dng nhu cau dau tuphdt trien ddt nudc.
Trong xu thd toan cau hoa nen kinh td, doanh nghiep bdo hiem (DNBH) dang ddng trudc sg canh tcanh ngay cang gay git cd td phi'a cdc DNBH trong va ngoai nudc. Mudn ton tai, phdt trien, DNBH bugc phdi quin ly tdt doanh thu, chi phi, d$c biet, ddi vdi HDKDBH gdc- hoat dong chu ydu tai cac DNBH phi nhan thg trong
nudc.
Nhu'ng ket qua tich ci/c
Ve cd ban, tai cic DNBH phi nhin thg, vi'n de td chffc ke' toin doanh thu, chi phi, ke't qua HDKD BH gdc di tuan thu nhffng quy dinh ciia chuan mffc, che' do ke' toin do Nba nffdc ban hinh.
Cu the, mgi nghiep vu kinh td' phit sinh deu dffdc phan anh vio cic chutig tff Hen quan mdt cich trung thffc, kip thdi va day du. Cic miu bieu chffhg tff dffdc sff dung phu hdp vdi quy dinh vi dac diem cu die ciia tutig ddn vi. Mat khic, trinh tff luan chuyen chffng tff ke' toan dffdc xay dffffg va thffc hien mdt cich khoa hgc va hdp Iy, phuc vu cho cdng tic ghi sd ke toin va tdng hdp sd lieu, dip ffng yeu cau quan Iy. Chffng tff dffdc Iffu trff mdt each khoa hgc va ngan nap, thuin Idi cho vide tim kie'm va bao quan, dffdc phin loai dd' Iffu trff theo tffng thdi ban khic nhau nhff quy dinh.
TK ke todn su dung trong kd' toin doanh tbu, chi phi va xic dinh ke't qua HDKDBH gdc dffdc chi tid't dam bao phan inh cu the tffng Ioai hinh, tffng dd'i tffdng kinh te' phit sinh.
Bdo cdo ke todn, tii Hdu cd tinh chi't tdng hdp, phan inh ke't qua cua qui trinh HDKD tiieo nhffng chi tieu kinh te' tai chinh, vdi viec sff dung phan mem ke' toan vi phan mem nghiep vu BH, di dip
'^/n/i chi J{e' tcidn io' thana ^//20/0
ffng tffdng dd'i day du cic bio cio ve doanh thu, chi phi va cic bio cio nhanh theo yeu ciu quan ly.
Va mot so ton tai
Tai cic cdng ty BH phi nhan thg deu cd cic ddn vi thanh vien bach toin phu thudc, do vay, can phai lip BCTC hdp nha't. Bg phan ke' toan tai try sd chinh phai tie'n hinh toin bd cic nghiep vu kinh te' Hen quan de'n HDKDBH gdc cua tit ca cac ddn vi trong he thdng nen khdi Iffdng cdng vide cua ke' toin BH gdc ri't ning ne vi ddi hoi phai cd kie'n thffc chuyen mdn vffng vang de giai quye't.
Ve chiing tic ke todn: Viec Iffu trff chffng tff ke' toin cung thffc hien tich bach theo tiing bd phan ke' toin do cd sff phan cdng, phin nhiem rd rang giffa cic bg phin ke' toin. Tuy nhien, khi cd nghiep vu kinh te' phit sinh lien quan de'n hai hoac nhieu bd phin ke' toin khac nhau, lai din de'n tranh chip trong vide IiTu trff chffng tff gdc. Dd'i vdi trffdng hdp mdt hdp ddng BH ky ke't dffdc chia lim nhieu ky, cac ky sau thffdng khdng cd hdp ddng dinh kem theo hoi ddn thu phi BH.
Ben canh dd, vide hoin thien chffng tff khai thic BH dd'i vdi cie ddn vi thinh vien cf vung siu, vung xa cung la mdt vffdng mac ldn. Do dia bin khai thic cua cac huydn 6 xa, di lai khd khan, thdng tin Hen lac cdn thie'u nen vide gffi chffng tff de' cap nhat vi bach toin trong ngiy thffdng khdng thffc hien dffdc. Tinh trang mit, thie'u sdt hd sd chffng tff cung xay ra tai mdt sd'cdng ty thinh vien trong he thd'ng.
Ve he thdng TK chi tiet: Viec md TK chi tiet tdi tffhg nghidp vu cung lim cho he thd'ng TK cdng kenh, khdng thuin tien cho ngffdi sff dung khi phai ghi nhd qui nhieu tieu khoan. Mat khac, khi can thay the', bd sung..., lai phai thay ddi d ti't ca cac TK cd Hen quan tdi nghiep vu do.
Giai phap hoan thien
Tff nhiing ban che', tdn tai U-en day, can ed giai
* Cue Hai quan TP. Ha Ngi
Nghien cuu trao doi
phip nham hoan thien ke' toin doanh thu, chi phi HDKDBH gd'c. Cd nhff the', DNBH mdi mong tdn tai, phit trien trong bdi canh hien tai.
Thii nhdt, td chffc phin cdng lao dgng hdp Iy trong bd miy ke' toin
Tai try s6 chinh cua cic cdng ty, nen phan cdng cdng viec mdt each hdp ly giffa phan hinh ke' toin BH gdc va cic phan hinh ke toan khic, trinh chdng cheo, cd the cho mdt cin bg phu trich mgt hoac mgt so phdng nghiep vy tuy theo quy md cua phdng dd, mdt cin bd se thffc hien tff bach toin phi, de'n thu phi, chi tra bdi thffdng, chi hoa hdng...
cua mdt hoac mdt so' phdng nghiep vy. Ddng thdi, mgt cin bd ke' toin tdng hdp phai chiu trich nhiem tdng hdp chung cho phan hanh ke' toin BH gdc cung nhff cua cac phin hanh khic.
Tai cic ddn vi thinh vien, thay vi de cho cin bg phu trich chung ca phin hinh ke' toin BH gdc cung nhff phin hanh khic nhff hien tai, doanh
nghiep nen td chffc phin cdng mgt cin bg chiu trich nhiem quan ly theo dia bin (theo phdng khu vffc), tie'n hanh bach toin, kiem tra, kie'm soit toan bd chffng tff tbu phi BH, chi bdi thffdng... Hen quan de'n dia bin minh quan ly trffdc khi trinh linh dao phe duyet.
Thic hai, hoan thien he thd'ng chffng tff ke' toin
De thuan tien cho cdng tie bach toin kd toin cic nghiep vy phit sinh cung nhff viec Iffu giff chffng tff ke' toin, dd'i vdi trffdng hdp cic hdp ddng BH chia nhieu ky, cic ky sau khi phit hanh hoi ddn can phai photo mdt ban hdp ddng BH dinh kem lim cd set de dd'i chieu, kiem tra vi ke' toin cd can eff phap ly ghi sd ke' toin.
Dd'i vdi trffdng hdp ddn bao (ddn BH cho nhieu hang hoa chi tiet ben trong) phai cd bang ke chi tid't dinh kem, cd chff ky cua can bd lap tai timg trang, ddng da'u giip lai, ghi rd ngay gid lap.
Trong trffdng hdp chi de phdng ban che' tdn that, dd'i vdi trffdng hdp cd chi phi ldn, phai
cd hdp ddng ky ke't vdi khich hang, hoi ddn ban hing, quye't toan chffng minh tinh hinh chi de phdng ban che' tdn thit; dd'i vdi cie trffdng hdp chi phi nhd, phai cd hdp ddng, hoi ddn hoac gia'y td hdp Iy, hdp Id chffng minh khoan chi de phdng ban che' tdn thi't.
Do tinh trang hd sd bdi thffdng ciia cie ddn vi thinh vien thffdng cd sai sdt vi khdng day dii chiing tff nen cic khoan chi bdi thffdng BH gd'c nhi't thie't phai cd bien ban giim dinh, bien ban xic minh ngiy gid xay ra tai nan, phai cd ddn BH gdc va xic nhan di thanh toin cua ke' toan.
Ngoii ra, ne'u vy bdi thffdng dd cd Hen quan de'n tii BH thi tren hd sd phai ghi ten nhi nhan tii BH, ty Id tai BH, sd' tien vi xic nhin cua phdng tii BH ve viec da nhin dffdc thdng bio cua phdng nghiep vy ve vy tdn thi't xay ra de phdng tii BH tie'n hanh thu tuc ddi tii BH.
Cac chffng tff thanh toin BH gd'c, chi tra bdi thffdng... ngoii viec dffdc Iffu 6 tai phdng ke' Bang 1: i ,'H in.i
•
H6 t h d n g TK cii 5 1 1 1 . 0 1
5111.011 5111.012 6241.01
6241.011 6241.012
T ^ n T K D T B H h a n g hod
: i • H ;
D T B H h i n g xua't D T B H h a n g n h a p Chi B T B H h ^ n g hod
Chi B T B H h^ng xua't Chi B T B H h i n g n h a p
H6 thd'ng TK md'i 5111-1- Bang ma nghiep vu
- 0 1 : Hang hod - Oil: Hang xuai - 012: Hang nhap
6241 + Bang ma nghi?p vu - 0 1 : Hang hod
- OU: Hang xuai -012: Hdng nhap
T t f n T K - D T B H h a n g hod - D T B H h a n g xua't - D T B H h a n g n h a p
l-'i-l; '•
- Chi B T B H h i n g h o i -Chi B T B H h i n g xuS't -Chi B T B H h i n g n h a p
J<^f cfu C/U' todn io thdn^ ^^/20J0
Nghien cihi trao doi
toin, cic phdng nghiep vy Hdn quan, cung phai thffc hien viec Iffu giff (ban photo) de theo ddi, thd'ng ke tinh hinh doanh thu phi BH gd'c, chi tra boi thffdng BH gdc cua phdng minh de thuan tien cbo viec dd'i chie'u giffa nghiep vy vi ke' toin, thd'ng ke phye vy cdng tic trich lap dff phdng nghiep vu cudi ky.
Kbi mdt nghiep vy kinh td' phit sinh Hen quan den hai hoac nhieu bd phin ke' toin thi chffng tff gd'c dffdc Iffu ffff tai bg phan ke' toan cd nghiep vu kinh td' phit sinh xay ra trffdc, bd phin phit sinh sau Iffu ban photo.
Thu ba, hodn thien he thdng TK ke todn
Vide md TK chi tiet tdi tiftig nghiep vy lam cho he thd'ng TK tai cac cdng ty BH khi cdng kenh. Theo thd'ng ke, he thd'ng TK ciia BH Bio Viet len tdi 3.200 tieu khoan (tffdng dffdng 128 trang gii'y A4). Vi vay, cic cdng ty BH nen thffc hien viec md cic ma nghiep vy thay cho cic TK chi tiet, mdt bang mi nghiep vy niy se gan vdi nhieu
TK khic nhau, thay vi mdi mdt TK lai phai md hing chyc tieu khoan nho tffdng ffng vdi tffng nghidp vy, nhff vi du tai bang I.
Viec md bang m i nghiep vy nay se lam cho he thd'ng TK nho ggn, de sff dyng, de nhd hdn. Mat khic, khi cd nbu eau them (hoac bdt) mdt TK cung se dd ding
Thiitu, mgt sdkien nghi ve quy dinh cda che do ke todn hien nay ddi vdi ke todn doanh thu, chi phi BH goc.
Ve kd' toin doanh thu BH gd'c: Doanh thu phi BH dffdc ghi nhin tff ngay hdp ddng BH cd hieu Iffc, ngay khi DNBH xac dinh dffdc mffc phi BH phai thu mdt cich ding tin cay, do DNBH ginh chiu rui ro thay cho ngffdi ddng BH tff ngiy dd. Vide ghi nhan doanh thu theo thdi ban BH deu trong thdi ban BH thich hdp vdi phan ldn cic loai hinh BH (phii hdp vdi chuan mffc chung) cd rui ro hay phit sinh trach nhiem bdi thffdng Ii deu din trong sud't thdi ban BH. Tuy nhien, viec ghi nhan doanh thu phi BH can dffa tren xu hffdng v i Mm 2010, KTNN se kiem toan 29 tap doan va tdng c6ng ty
Kiem toan Nha nudc (KTNN) viia cong bd ke hoach kig'm toan nam 2010. Theo do, co 29 tap doan va tdng cdng ty l(5n cua Nha ni/Sc se dL/(?c kig'm toan, trong do co Tap doan D?t may, Btfu chinh VJgn thong, Diu khi; cac tdng cong ty nhd Song Da, Lilama, Song Hong, Thuy sin, Du5ng sat, Thi/dng mai Sal Gon, Dja dc Sal Gon, Cong nghifp Sal Gon...
KTNN cung se tien hanh kiem toan khoing 30 dd an trong Hnh VL/c diu tl/ xay ddng va chuang trinh muc tieu qudc gia, trong do, cd cac di; an di/(?c du luan quan tam thdi gian qua nhd dd an ho chiia ndfic CCfa Dat, du an xay dung dudng Hd Chi Minh, du i n diu tu m6 rpng^va hoan thien dudng Lang- Hoa Lac... KTNN cung kiem toan 10 td chufc chinh trj- xa hoi; nghe nghiep; xa hoi nghe nghiep nhSn h5 trd kinh phf cua ngan sach Nha nudc: Lien hi?p cac td chQc HDu nghj Viet Nam, Hoi ChQ thap d6 Viet Nam, Hoi Nha vSn Vi^t Nam, Hpi ngudi cao tudi Viet Nam, Hoi My thuat Vi?t Nam, Hoi Nghe sT nhjg'p inh Vi?t Nam, Uy ban toan qudc lien hi^p Hoi VSn hoa nghe thuat Vi?t Nam, Hpi nha bao Viet Nam, Hoi Luat gia Viet Nam va Lien hi?p cac Hoi Khoa hpc va ky thuat Vi?t Nam (VUSTA).n
didn bie'n rui ro cd the ffde tinh mdt cich ding tin cay cho tffng nghiep vy BH dffa tren kinh nghiem trong qua khff ciia DNBH vi cua toin nganh BH, cy the, dd'i vdi so it cic hdp ddng BH mi nii ro khdng trai deu trong sud't thdi ban BH, hay noi cich khac li thdi ban nii ro cd sff chenh lech Idn so vdi thdi han BH, doanh thu phi BH phai dffdc ghi nhin theo tbdi ban eiia rui ro.
Ngoai ra, ve doanh thu BH gdc ehffa phit sinh trich nhiem, theo Quye't dinh 1296 TC/QD/CDKT ngiy 26/01/1997 cua Bd Tii chinh va Quye't dinh sd 150/2001/QD-BTC ngay 31/12/2001 thi ke' toin cic hdp ddng BH gd'c ehffa phit sinh trich nhiem phan inh tren TK 0051. Thie't nghi, dd'i vdi cic ddn, hdp ddng BH sau khi k5' ke't vdi khich hing di thu dffdc phi ngay vi d i phit hinh hoi ddn tai chinh tffc Ii di du dieu kien de ghi nhin doanh thu di phit sinh trich nhiem, ke' toin phai phan anh trffc tie'p tren TK 5111- Doanh thu BH gd'c di phit sinh trich nhiem, chff khdng phan anh qua TK 005. Khi dd, ke'toan ghi:
N d T K l U , 112(chitie't) CdTK 5111 (chi tid't) Dieu niy van dam bao tinh cha't hdp Iy ddi vdi mdt hdp ddng BH. Mat khic, vide phan anh thang vio TK Doanh thu bin hing d i phit sinh trich nhiem, khdng phan inh vio TK 005 (chi tid't TK 0051) dd'i vdi cic ddn, hdp ddng BH du dieu kien ghi nhin doanh thu da phit sinh trach nhiem ngay sau khi ky ke't giup giam tai khd'i Iffdng ke' toan ghi chep ma van dam bao yeu cau quan Iy va dung vdi ten ggi cua TK.
Ve ke todn chi phi BH gdc,6i (Xem tiep trang 56) 3 '^/a// chi tXe' todn io't/iunn ^/20J0
Che do moi
Bang 3 : So sanh stf khac biet ve thdi ban va mtfc trich lap dtf phong NPT khd ddi
Muc trich I4p du phong 30% gia tn khoan NPT q u i han 50% gia tri Idioan NPT qua han 70% gia tri khoan NPT qua han 100% gia tri Ichoan NPT qua han
Thai ban qua ban ciia cac khoan Na phai thu Theo thdng t u 13/2006
3 thang- dtfdi 1 nam 1 nam- dufdi 2 nam 2 nam- diTdi 3 nam Khong quy dinh
Theo thdng t u 228/2009 Tren 6 thang- difdi 1 nam
1 nam- diTdi 2 nam 2 nam- diTdi 3 nam . Tuf 3 nam trd len
giao dich d thi trffdng giao dich eiia cic cdng ty dai chung, gii chffng khoin thffc te' tren thi trffdng dffdc xic dinh Ii gii trung binh tren cd sd gii giao dich dffdc cung cap tdi thieu bdi ba (03) cdng ty chffng khoin tai thdi diem lip dff phdng.
Nhin chung, sff ra ddi cua Thdng tff 228/2009 d i khac phuc dffdc sff khic bidt giffa cic vin ban cd hieu Iffc hien hinh, dffa de'n sff hii hda va nhi't quin theo dung quy dinh cua Che' do ke' toin doanh nghiep ban hinh theo Quye't dinh sd' 15 vi VAS18, tao dieu kien thuin ldi hdn eho edng tic ke' toin tai cic doanh nghiep. Tuy nhien.
Thdng tff 13/2006 vi Thdng tff 228/2009 v i n chi ban h i n h nhffng quy dinh hffdng dan che' do trich lap va sff dung dd'i vdi mdt so' khoan dff phdng. Cic khoan dff phdng nhff trd ca'p mat vide lim, tai cd ca'u DN, hdp ddng cd nii rd Idn, dff phdng tii chinh hien van ehffa cd quy dinh cu the de' tao sff nha't quin v i the' hien tinh hffdng din dd'i vdi nhffng ngffdi lim cdng tic ke'toin. Cung mdt ndi dung li trich lip vi sff dung dd'i vdi cic khoan dff phdng nhffng khoan dff phdng n i y dffdc hffdng din trong thdng tff nhffng khoan dff phdng khic thi phii sff dung chui'n mffc ke'
toin hoac che'do ke'toin doanh nghiep de thffc hien.D
Tdi lieu tham khao
1) Che dp ke todn doanh nghidp, ban hanh theo Quyet dinh so 15/2006/QD- BTC ngay 20/03/2006.
2) Chuan miTc Ke todn Viet Nam so 18 "Cac khoan diT phong, t&i san vS nd tiem tdng", ban hanh theo Quyet dinh so
100/2005/QD-BTC ngdy 28/12/2005.
3) Nguyen IChanh Linh, Can thong nha't quy dinh ve cdc khoan dvf phong
4) Nguyen Cong PhuTdng, Ban ve cdc khoan dif ph6ng
5) Thong tu- so 13/2006/QD-BTC ngay 27/02/2006
6) Thong tir so 228/2009 /QD-BTC ngay 07/12/2009
7) www.vacpa.org.vn 8) www.tapchiketoan.info
(Tie'p theo trang 20) ' ' * ' • dam bao sff phu hdp giffa doanh thu vi chi phi, cic chi phi lien quan de'n khai thic hdp ddng va ci'p ddn BH phai dffdc vd'n boi ghi ting tii san de phan bd dan vio chi phi tffdng ffng vdi doanh thu phi BH dffdc ghi nhan, nhff:
chi hoa hdng cua cic hdp ddng BH lien quan de'n 2 nam tii chinh, chi phi thie't kd' san pham mdi, chi phi quang cio theo chie'n dich cho tffng san phi'm BH... khi chi tra cic chi phi niy phai dffdc bach toin vio TK chi phi phai tra TK 3316 de' tie'n hinh phan bd dan vao chi phi theo tffng ky ke' toin. Tuy nhien, cic chi phi niy chi dffdc vd'n hoa ghi ting tii san de' phin bd dan
vio chi phi khi cd the xac dinh dffdc mdt each ding tin cay vi khi cd kha ning chac chan (dffa tren thie't ke' san phi'm, ke'hoach ve doanh thu cua sin pha'm dd, vdng ddi cua sin phi'm) Ii cic chi phi nay se lim tang doanh thu phi BH trong tffdng lai, ke' toin ghi:
Nd TK 624, 641, 642 (chi tiet) CdTK 3316 (chi tid't) Ve ke' toin Nd phai tra ve dff phdng nghidp vu: Dff phdng dao ddng ldn (dd'i vdi kinh doanh bao hiem phi nhin tho), de' phu hdp vdi chui'n mffc ke' toin qud'c te', DNBH khdng dffdc trich lip loai dff phdng nay kbi lap BCTC de' cdng khai. Dff phdng nay chi dffdc trich lap theo quy dinb cua chd' do tii chinh khi lap BCTC
de' gffi cic cd quan quan Iy BH nham dip ffng yeu eau kiem tra, giim sit cua Nha nffdc dd'i vdi DNBH. Khi lap BCTC de cdng khai DNBH khdng dffdc trich lap Ioai dff phdng tren vi khdng phit sinh tff nghla vu hien tai ma DNBH chac chan se phai tra nen khdng thoa min tidu chui'n ghi nhin Nd phai tra theo chui'n mffc ke' toin. Mit khic, viec ghi nhin cic khoan dff phdng tren se gay khd khin cho ngffdi sff dung BCTC khi xem xet anh hffdng cua cic thim boa trong qui khff vi lim cho DNBH khdng the' thuye't minh day dii ve cic loai hdp ddng giy ra cho DNBH cic tdn thi't khdng thffdng xuyen nhffng rat nghiem trong.D
Ja// chi Jie todn io'thdna 4/20JO
