TAP CHJ CONG THIftfNG
HOAN THIEN HE THONG
THONG TIN KE TOAN TAI CAC DdN VI SAN XUAT DICH v y THUOC
DAI HOC CAN THCf
• PHAN TH! ANH NGUYET - LE TRAN PHU6C HUY
TOM TAT:
Nghien ciJu nham danh gia thu'c trang He tho'ng thong tin ke'toan (HTTTKT) tai cac dcfn vi san xuat dich vu thupc Dai hoc Can Thd (DHCT). Cu th^, bai vi6't su" dung phu'dng phap tho'ng k6 mo ta va dilu tra bang ban khao sat nham danh gia hoat dOng trong chu trinh ke toan tai cac nhom ddn vi dang ap dung che do ke toan (CDKT) khac nhau, do la: nhom ddn vi ap dung CDKT doanh nghiSp va nhom ddn vi ap dung CDKT hanh chinh sif nghiep. TiJf nhu'ng danh gia trSn, bai viet de xua't cac giai phap nham hoan thien HTTTKT tai cac ddn vi difdc nghien cii'u.
Tu" khoa: He tho'ng thong tin ke toan, ddn vi san xua't dich vu thuoc trifdng dai hpc, Dai hoc Can Thd.
1. Dgt va'n de
HTTTKT la rapt he thong difdc td chile de thu thap, lu^i trfl, xijf ly va cung ca'p cac thong tin kinh t6', tai chinh difa vao cong cu may tinh va cac thie't bi tin hpc. HTTTKT dong vai tro quan trong trong viec cung cS'p thdng tin tai chinh hifu ich, phuc vu cho viec td chifc va kiem soat cac hoat dpng san xua't, kinh doanh cua cac td chu'c.
Dai hpc Can Thd (DHCT) la mot tru'dng da nganh, da ITnh viJc, la cd sd dao tao dai hoc va sau dai hpc trpng diem d dong bang song Cu'u Long.
Cd ca'u td chiJc bo may tai nha tru'dng cung khong ngiJng phat trien thanh nhieu khoa, vien, trung tam, nham kjp thdi phuc vu cho dao tao, nghien ClJu va chuyen giao cong nghe. Di kem do, moi quan he thong tin tai chinh ke toan cQng trd nen md rpng, da dang cac hinh thu'c thanh toan va doi lifdng thanh toan. Trong xu the tif chu toan dien
cac tru'dng dai hpc, DHCT cung dang tifng bifdc hoan thien cd ca'u to chu'c, dpi ngu va bo may tai ^^
chinh. Tai DCHT hien co 14 trung tam san xuat.
dich vu CO CDKT rieng, hoat dong tifdng tif cac"'*
doanh nghiep (DN) dpc lap, co ti/cach phap nhan, tif hach toan ve tai chinh. M6i trung tam hoat dpng"
difa tren nhflng quye't djnh thanh lap do tru'dng - DHCT ban hanh, cac khoan thu chi du'dc hu'dng • dan theo quy che chi Ueu ndi bp thong qua sif phe duyet cua Hieu tnfdng. Van de tho'ng nha't va hoan •- thien HTTTKT tai cac ddn vi nay dang ird nen can-.
thiet, tao tien de cho hoan thien he thQ'ng kg'toan ^ dap u-ng cd che tif chu tai chinh tai DHCT
2. Cd sd ly thuye't va phifdng phap nghign cihi 2.1. Cu sa ly thuyet
, , . ? ' 8 " y i " ™ ; B « n g (2012) v«i ,„,„ 4„ . , „ „ , „ thien HTTTKT trong cac trttdng dai hoc cono lan • Viet Nam-. Luan an de xuii-t mo hinh mffi qua°n hi ••'
326 So 12-Thang 7/2019
K£ TOAN-KIEM THAN
Diilacacyeulo cau thanh HTTTKT trong cac ddn 'iMfnghiSpco thu, theo do viec xuf ly cac nghiep iijphatsinh trong cac ddnvi sif nghiep co thu tuan ihHqua tnnh keloan cd ban: ke toan ngudn thu, te loan cac khoan chi, ke toan qua trinh san xua't va euQg ling dich vu, k6' toan vd'n dtu tif. Phu'dng pk^p phin tich dinh tinh difdc suf dung de pha n tich ihi/cte HTTTKT trong cac tru'dng dai hpc cdng lap Viei Nam.
Theo Henry Chalu va Severine S.A. Kessy (2011), "Accounting Information Systems and Governance Issues in Local Government ,4iill)orities in Tanzania". Cac tac gia sijf dung phifcfng phap xu' li dinh tinh va nghien cu'u cac tai lieu nham 6.i chii'ng minh vai trd cua HTTTKT irongviec tang cifdng kha nang dif doan, tham gia vi minh bach tai chinh tai cac ddn vi hanh chinh d Tanzania, d6ng thdi xac dinh cac nh3n to' anh hudng d6'n hieu qua cua HTTTKT vdi cac vai lrair6n.
Theo Wan Zuriad Wan Zakaria, Norazlina Ilias, Norhdawahi Wahab (2017), "The survey on The Impact of Accounting Information System on Task Efficiencies: Evidence from Malaysian Public Sector Agencies". Nghien ciJu nay su' dung mdt khio sat difa tren bang c^u hoi de thu thap dCf Heu va mo hinh hoa phifdng ninh ca'u true (SEM) lam cong cu phan tich di? Heu da thu thSp dUdc. Qua ket qukiia nghidn cu'u, cong nghe thong tin ke't hdp vfli HTTTKT da cai thien chat lifdng cua bao cao lai chinh, ki^m scat noi bo, truyen thdng thong tin tai chinh va cung co kha nang hd trd lap ke' hoach, llpngan sach, ke toan, bao cao.
2.2. Phitt/ng phdp nghien ciiu
Tk gia su'dung phu'dng phap tho'ng ke, mo ta, dinh^gia &i lieu, ket hdp vdi phu'dng phap lu'u do i^e xff Ijf dii lieu sd cap du'dc ihu thap thong qua qaan sat thiJc te va phong van trifc tie'p bang bang IJiaosSt (difdc thiet ke difdi dang cau tra ldi Co/IQiong); va di? lieu thu' cap dupc thu thap tif websites va bo phan ke toan cua 8/14 trung tam sinxuift, djch vu diu6c 2 nhom CDKT chinh: nhdm Ijungtam ap dung CDKT DN theo Thong tif so 133/2016/rT-BTC va Thong tif so 200/2014/TT-
°'C (Trung tSm Kiem dinh tif va'n xay difng,
?Jig tam Dich vu Khoa hpc n6ng nghiep, Cdng ty '_NHH MTV Khoa hpc cong nghe) va nhdm Tnmg
^raap dung CDKT hanh chinh sif nghiep theo ihonr— •'---
va chuyen giao cong nghe, Tmng tam bdi difdng nghiep vu Stf pham, Trung tam dien iii tin hgc.
Trung tam nghien cu'u va tifva'n kinh t6', Trung tarn nghien ctJu va d'ng dung cong nghe). Difa vao ke't qua khao sat, nhdm nghien cu'u xac dmh cd sd va de xua't giai phap thay ddi, hoan thi6n HTTTKT tai cac ddn vi san xua't dich vu cua DHCT.
3. Kd't qua va thao luan
3.L Khai qudt ve td chUc HTTTKT iai cdc dm vi sdn xuat dich vii
* To chUc bd mdy ketodn
Vdi qui mo hoat dong nhd, cd cau td chiJc bp may k8' toan tai da so' cac trung t^m bao gdm: mgt nhan vien ke'toan va thti quy.
- Nhan vien ke toan phu trach toan bp nghiep vu ke'toan taicac trung tam, lap bao cao tai chinh (BCTC) vao cuo'i nam va cac bao cao lien quan den tifng hoat dpng cu the khi cap tren yeu cdu.
Ket qua khao sat cho tha'y, ke toan tai Trung tam ludn can ci? vao Luat Ke toan hien hanh va Quy che'chi tieu de thtfc hien cac nghiep vu.
- Nhan vien thu quy phu trach tinh hinh nhap xuat quy, kiem ke quy tien mat dinh ky.
- Thong thifdng, nhan vien ke toan hoac thu quy se kiem nhiem vai trd thif ky tai cac trung tam vdi cac cong vide nhif hen he quang cao, lien he giang vien, xep thdi khda bieu, diem danh,.,. vdi cac ldp, cac hdp ddng difdc tnen khai tai DHCT.
* Td chdc he thdng chdng td, tdi khodn, so sdch vd bdo cdo
Hien tai, phan ldn cac trung tam deu tin hoc hda cong tac ke toan, siJ dung phan mem ke toan chuyen dung (Misa hoac Lac Viet) va iJng dung Microsoft Excel. Tat ca cac ddn vi deu ap dung hinh thdc ke toan Nhat ky chung va td chu'c chdng tif tai khoan, so sach, bao cao difpc ISp, phe duyet va lifu trff ca'n than, theo dung CDKT da dang ky.
Ben canh dd, he thdng may tinh tai cac Trung tam difdc cai dat phin mdm diet vi rut, cd tinh nang sao Iifu tif dong tranh tnfdng hdp mat dfl heu khi_co trifdng hdp ma't dien xay ra. Khong nhflng vay, dinh ky hang tu£n hoac hang thang, cac dif heu ddu difdc sao lifu sang 6 cdng khac tranh trifdng hdp may tinh nhilm vi rut hay mat dif heu ke toan.
3 2 Ke't qud khdo sdt HTTTKT tat cac ddn vt Nghien cdu tie'n hanh quan sat quy tnnh lam thu thap chdng tfl sd sach, tigp can cac ma
^ ... , _ * : „ s ^ l.Xtnn'n va nhong van hinh nhap lieu ph^n mem ke toan va phdng \ -r -v"6 '-trvi nann cninn su ngniep tneo JUU" " " " P '•-- •- , „.,.-, „„^ nhif Bans
«t«so 107/2017/TT-BTC (Trung tlm dich vu thong qua ban khao sat vOi ket qua nhuBang
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Cd xay dung quy trlnh thu tl§n mat theo tidu chuan ISO nhung da qua cu Khong sit dung sd chl tiet
Thong tin v§ tinh hinh tai chinh cua khach hang chda dUdc xac nh§n trudc khi chap nhan dPn dat hang.
Cd chinh sach ban hang linh hoat ve gia va chiet kha'u Khdng to chdc ghi chep so sach, bao cao ve hoat dpng nhan dat hang. Bp phan nhan dat hang bi han chd' tiep can sd lieu hang tdn kho, nen bo phSn kinh doanh phai theo doi tinh hinh ton kho hang hda bang ghi s6 thij cong. GiQa phan mem hda ddn dien td va phan mdm ke toan chda
Thuc hidn bao gia san pham, d|ch vu mdi lam hdp ddng, chinh sach thanh toan khdng cd tinh trang tra lai hang Chi dd'i chie'u
Mdc hoc phi cd the imh hoat cho tdng trudng hop Khong bao cao ve tinh hinh thu chl theo tifng Idp
Cd doi chie'u cong np Cd chinh sach giam phi trong nhdng thang he cho cang tin, glQ
Cac hoat dpng kiem soat trong chu trlnh thu-doanh cd SLf lien ke't dd lidu, ke'toan ban hang phai thuc hien them cong no vao cuoi nam
Co chinh sach tra lai hoc phi khi hpc vien khong the thu thao tac nhap sd lieu thong tin theo hpc hda ddn tif phan mem In hda ddn vao phan mem ke'toan de Cd bao cao so luong hoc vien va thu chl vao cudi mdi cap nhat dO lieu ban hang ghi vao cac so sach cd Hen quan
khda Trung tam cd nhidu ngudn thu nhung chua xay dung quy trlnh thu, quy trinh luan chuyd'n chifng td tdng nguon thu hoac tifng boat dong Cd x§y ddng quy trlnh chl tien theo tieu chuan ISO nhung da qua cu Luan chuyen chdng td td bo phan SX !en ke toan con cham The kho do ke toan lap, khong phai thiJ kho
Vide thanh toan luong va cac khoan chl phi phat sinh tuan thu theo quy che chl tidu n6l bd va kd hoach chi cita tifng khda hpc Cac chdng td deu dupc kiem tra va phe duyet trudc khi chi Khong lap cac bao cao ke toan quan tn va cac so chl tie't chi phi
Cac hoat ddng kiem soat trong chu trlnh chl-chi phi
TAP CHi GONG THlTKNG
3.3. Ddnh gid ket qud khdo sdt HTTTKT tai cdc dan vi
*ifu diem:
- Bp may ke'toan gon, phii hdp vdi md hinh va qui md hoat dpng cua Trung tam.
- Tnnh td iuan chuyen chdng td hdp ly, dam bao dung qui dinh. Cac chdng tif dUdc kiem tra trirdc va sau khi nhap lieu, cd day du chiJ ky cua cac nhan vien lien quan va giam doc ky duyet.
- He thongbaocao tai cac Trung tam thifc hien dung theo cac qui dinh hien hanh, gom 3 bao cao:
bang can dd'i tai khoan; bao cao thu-chi hoat ddng sd nghiep va boat ddng san xuat kinh doanh;
thuyet minh BCTC.
*Hgn che:
- Bp may ke toan chi cd 1 nhan vien ke toan phai kiem nhiem nhieu cong viec cd the dan de'n nhieu rui ro nhd sai sdt va gian lan, cham tre trong viec tiep can va tim hieu cac thong td, quyet dinh khi cd thay doi.
- He thd'ng BCTC tai Trung tam du du'dc thu'c hien dung qui dmh nhdng van thie'u bao cao lifu chuyen tien te.
- Cac trung tam chifa thu:c sif quan tam de'n cac bao cao ke toan quan tri va theo doi cac khoan thu, chi tren so chi tie't.
- Hau he't cac trung tam chda xay ddng quy trinh thanh toan va bang md ta cdng viec cho cac VI tri trong bd may ke toan, dieu nay dan den khd khan trong viec chuyen giao nhiem vu giiJa cac the he ke' toan, hoac rach rdi cdng viec gida cac vj tri trong bo may.
- Cac ddn vj san xua't, dich vu lai ap dung 3 CDKT khac nhau: CDKT DN nhd va vda, CDKT DN va CDKT hanh chinh su" nghiep. Cac ddn vj ap dung CDKT DN cdn phai lap them BCTC cua ddn VI hanh chinh sif nghiep de nop ve Tru'dng. Dieu nay gay khd khan trong viec tdng hdp sd'lieu bao cao hop nha't, hoac tap hua'n nghiep vu chuyen mdn cho cac ddn vi.
- M6i ddn vi sii dung phan mem ke toan khac nhau va khong thd'ng nha't ve CDKT, dan den khdng cd sd chia se dd lieu giffa cac ddn vi va giila ddn vi vdi Phdng tai chinh cua Tri/dng ve theo doi dif toan hoac nop BCTC.
4. K^'t luan va kien nghi giai phap Trifdc yeu cau hoan thien he thd'ng ke'toan khi DHCT thifc hien cd che'tif chu cung vdi nhffng tdn tai va han che' ve HTTTKT d cac ddn vi san xua't dich vu, bai vie't de xua't mdt sd'gmi phap sau
Mot la, thd'ng nha't CDKT ap dung tai cac ddn vi san xuat dich vu vdi CDKT ap dung tai Phdng Tai chinh, DHCT. Dieu nay giup cho cdng viec so sanh, tdng hdp so' lieu de lap bao cao hdp nha't difPc thuan ldi. De lam dddc, cac ddn vi dang ap dung CDKT DN se tffng bddc chuyen doi sang CDKT hanh chinh sff nghiep theo Thong tff so' 107/2017/TT-BTC. Viec nay khdng lam thay doi qua ldn viec xii ly nghiep vu ke toan tai cac ddn vi, vi Thdng td nay cung quy dinh xd ly nghiep vu tffdng tff CDKT DN.
Hai Id, phdng tai chinh ddng vai trd ndng cd't, tffng bffdc hffdng dSn cac ddn vi dang ap dung CDKT DN chuyen doi he tho'ng chffng tff, s6 sach, bao cao theo CDKT. Phd'i hdp vdi Trung tam Dao tao va Tff va'n kinh te' md cac khda dao tao ve CDKT hanh chinh sff nghiep, tap hua'n cac quy dinh mdi nhS't ve ke toan. thue vdi kinh phi dao tao cd the trich tff Quy phat trien hoat dong sff nghiep cua cac ddn vi.
Ba Id, cac trung tam can chu trong vao khoan dau tff trang thie't bi may tinh, phan mem ke toan theo CDKT hanh chinh sff nghiep giup ke toan hoan thanh to't cdng viec vdi khd'i Iffdng ldn, tie'l kiem thdi gian, han che nhdng rui ro so vdi hinh thffc ke' loan truyen thd'ng. Hdn nffa, viec sff dung phan mem cdn giup cac ddn vi hoan thidn he thd'ng chffng tff, tai khoan, sd sach va BCTC, giup cho viec chia se thdng tm, diJ lieu ke toan giffa ddn vi vdi Phdng Tai chinh dffdc de dang. Cac phan mIm ke'toan deu ho trd theo doi he thd'ng so chi tie't, cd the in biio cao lifu chuyen tien te va bao cao kd' loan quan tri, giup cung ca'p thdng tin cd gia tri cho viec ra quye't dinh va dieu hanh cua lanh dao cic ddn vi.
Bon Id. xay dffng quy trinh xff ly cac nghiep vu va ban mo ta cdng viec cho tffng vi tri tai ddn vi:
Moi ddn vi can ra soat lai cac boat ddng cua minh va tie'n hanh xay dffng quy trinh xff ly tffng loai hoat ddng. Mdi vi tri ke toan can tff xay dffng ban md ta cdng viec, trong dd ghi rd chffc nang, liet ke cac cdng viec chu ye'u phai hoan thanh, tieu chuan danh gid hoan thanh cdng viec, md'i quan h& trach nhiem trong cdng viec tLf cac ca nhan/bo ph§n.
Dieu nay khdng chi giup cho viec kiem tra, giam sat cac hoat ddng, danh gia mffc dp hoan thanh cdng viec cua nhan vien; ma cdn giup cac ddn vi hoan chinh hd sd cho viec kiem dinh, kiem todn hoac dang ky cap cac chffng nhan quan ly chat iffdng hoat ddng •
330 So 12-Thang 7/2019
KE TOAN-KIEM TOAN
TAI LIEU THAM KHAO:
1. Henry Chalu & Severine S.A. Kessy (2011). Accounting Information Systems and Governance Issues in Local Government Authorities in Tanzania. Business Managemenl Review, 36-63.
2. Nguyen HUu Bong (2012). Hodn ihlen He thcfng Ihdng tin kd'todn trong cdc trudng dai iioc cdng lap VietNam Hd Ndi. I • 3. Wan ZuriatI Wan Zakaria & Noraztlna Ilias & Norlldawahl Wahab. 2017 "A Survey on the Impact of Accounting Information System on Tasks Efficiency: Evidencefrom Malaysian Public Sector Agencies ".International Review of Management and Marketing. Econjoumals. voL 7(1). pages 183-190.
Ngay nh^n Mi: 7/6/2019
Ngay phan bi$n danh gia va sila chfla: 17/6/2019 Ngay chS'p nhSn (Jang bai: 27/6/2019
Tliong tin tdc gia:
1. ThS. PHAN THI ANH NGUYET Trifcfng Djl hoc C i n Thtf 2. ThS. LE TRAN PHLfdc HUY Trflcing Bai hoc C i n Thtf
IMPROVING THE ACCOUNTING INFORMATION SYSTEM OF MANUFACTURING AND SERVICE UNITS UNDER
CAN THO UMVERSITY
• Master. PHAN THI ANH NGUYET Can Tho University
• Master. LE TRAN PHUOC HUY Can Ttio University
ABSTRACT:
The study aims to assess the current situation of the accounting information sy.stem of manufacturing and service units under Can Tho University, hi this study, descriptive statistical methods and surveys with questionaires were used to assess the accounting activities of units which are implementing different accounting regimes including die accoundng regimes for enterprises and the accounting regimes for administrative units. Based on these assessments, this study proposes solutions to improve the accounting information system of studied units.
Keywords: Accounting information system, manufacturing and service units under the university. Can Tho University.
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