KETOAN-KIEM TOAN
HE THONG PHAP LY KE TOAN VIET NAM TRONG THCfl KI HOI NHAP
• LUdNGTH! YEN
TOM TAT:
Trong tid'n trinh chu ddng bdi nhap kinb le' qud'c id', hd thd'ng phdp ly kd' loan Vidt Nam bat huge phai cd nhrfng bffdc phdt triin theo bffdng hgi nhap vdi cac thong le va chuan mffc qud'c le. Bai vie't se dffa ra nhffng danh gid chung cua tde gia ve khung pbap ly ke' todn Viet Nam bidn nay va ddnh gid ve mffc do hai hda giffa VASs vdi lAS/IFRSs. Trdn cd sd phan tich nhffng ba't cap cua he thd'ng chud'n mffe kd' todn Viet Nam, bdi vie't dffa ra dinh hffdng bodn thien khung phap ly ke' toan, nham drfa kd' todn Viel Nam dd'n sdt hdn vdi chuIn mrfe qud'c td'.
Trf khda: Phdp ly ke todn, hpi nhap, quoc te', chuIn mffc ke lodn.
1. Danh gia chung ve khung phap Iy ke'toan Viet Nam
1.1. Nhiing ki't qud dgt dddc
Thd nhd't, hd Ihd'ng phdp ly ke' loan Viet Nam tao dffdc nen lang phap Iy quan trpng cua boat dpng kd' todn, cua quan ly nha nffdc ve ke' toan, la cd sd phap ly d l id chrfc cdng tdc kd' todn tai cdc ddn vi cung nhffcac boat ddng dao tao ngudn nhdn Iffc kd'todn, hoatddng dich vu ke'toan, cac hidp hgi nghi nghiep ra ddi va phat trien. He Ihd'ng khung phdp ly ve ke' toan Viet Nam dffdc xay dffng tren cdsd kl" thffa va tie'p can xu bffdng hgi nhap vdi qud'c Id'. Lual Ke'toan sau khi dffdc Qud'c bdi ban hanh va cd hidu Iffc tbi hanb dd cd nhrfng anh hffdng rdng Idn trong xa hdi, da tdc dgng va diiu chinh mgi boat ddng ciia cdng tdc ke'toan, tff nhdn thffc de'n hanh ddng cua cac dd'i Irfdng lien quan; trf boat ddng dao tao nguon nhan Iffc ke' todn, td chffc thrfc hidn cdng viec kd' todn.
dd'n to chrfc thid't kd', Idp vd cung ed'p thdng tin kd' loan. Do dd, da gdp phan lich crfc vdo vide phat triin nen kinh te' ddi mdi theo cd chd thj trrfdng.
Thd hai, Ludt Kd' todn da tao ra hanh lang phdp ly quan trgng cbo srf ra ddi vd phdt iriln cua cac td chffc nghe nghiep ke' loan, chrfng cbi hanh nghe ke loan, dich vu ke'toan theo hffdng chuyen nghiep, boi nhdp vd cd sff thffa nhdn qud'c te'. Cdu lac bd Kd' todn trffdng vd sau dd Id Hdi Kd' todn vd Kilm loan Viet Nam dffdc thdnh lap vdi tinb cha't la td chffc nghi nghidp, dam nhiem vai trd giao Iffu, phd bid'n thong tin va ndng cao nang Iffc chuydn mdn cho gin 8.000 hdi vidn Id can bd kd' loan va kiem loan trong nffdc. Dffdc sff trd giup ciia Lidn minh chdu Au va mdt so' td chffc qud'e Id', Viet Nam dang tie'p tuc phdt trien he thd'ng kd' todn, kidm loan vdi muc lieu: thid't lap vd phat triin he thd'ng ke' lodn, kiem todn cua Viet Nam trong mpt khudn khd phap ly va irinh do nghiep
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TAP CHi GONG THIfdNG
vu chuydn mdn dat dffdc phu hdp vdi tien trinh ddi mdi cua da't nffde, tid'p can va hda nhap vdi cac nffdc trdn tbd' gidi va trong khu vffc, tffng bffdc tao cd sd pbap ly eho vide cdng nban ciia qud'c Id' dd'i vdi hd thd'ng ke' loan Viet Nam. Viet Nam cung da trd thdnh thdnh vien cua Lien doan Kd' todn cac nffdc ASEAN (AFA). Uy tin nghe nghiep ciia Vidl Nam da dffdc xac lap vd ngay cdng dffdc nang cao trong khu vffc. Cac nffdc trong khu vffc va the' gidi da bie'l va hieu rd hdn ve ke' toan va kiem toan Viet Nam. Ngffdc lai, cung Id cd hdi de nghe nghidp kd' todn Viet Nam di ra the gidi vd hda ddng ciing nghd nghidp cdc nffdc.
Thd ba, vdi sff ra ddi ciia he thd'ng Chuan mrfe kd' todn (CMKT) Viet Nam gdp phin dap rfng ydu clu cua qua trinh hdi nhdp nen kinh te' ve mgi mat: He thd'ng CMKT Viet Nam drfdc xdy dffng vd cdng bd' trdn ed sd cac nguydn tdc drfa vdo he thd'ng CMKT quoc te', phu hdp vdi lual phap Vidt Nam, dam bao khdng tao ra nhffng xung dpi phdp ly giffa cde vdn ban ed lidn quan.
Dffdc Ihie'l lap dffa trdn nguyen tac ndy se tao dieu kien thie't lap he Ihd'ng thong tin trdn Bao cdo tdi chinh (BCTC) eua edc doanb nghiep phii hdp vdi thdng le qud'c le', tao ra srf thffa nhdn qud'c td' rpng rdi vdi he thd'ng ke' toan Viet Nam.
Srf thffa nhdn ndy cd y nghia to Idn ve mat kinh Id', gdp phan ibiic day vide md effa kinh td', huy dpng vd'n diu iff trffc tie'p nffdc ngoai, quan he thffdng mai, kinh doanh qud'c te' phat trien.
Thd tu, nguydn lac kd' todn lin diu dffdc xac dinh va quy dinh mpt cdch chinh thffc trong vdn ban phap ly cao nha'l ve ke' loan, bffdc diu da tid'p can va phu hdp vdi thdng le qud'c te', dam bao ndng cao tinh khoa hpc ciia kd' toan. Tren cd sd dd dd tao dieu kidn thudn ldi cbo edng tac ddo tao va td chrfc cdng tde kd' toan tai edc ddn vi kd' todn hrfdng tdi srf trung thrfc, khdch quan vd minh bach ciia thdng tin. Qudn ly nhd nrfdc thdng qua vai trd, chffc nang ciia ke' lodn dffdc nang cao, gdp phin vao vide thffe hidn nhidm vu phat trien kinh td'-xa hdi cua da't nffdc, Iam ldnh manh hda nIn tdi chinh qud'c gia thdng qua vide tinh toan hieu qud hoat ddng, ndng cao chd't Irfdng kiem tra, kiem sodt nIn kinh te'.
1.2. Nhdng hgn chi'vd tdn tgi
Ben canh nhrfng ke't qua quan trgng trong xdy dffng vd phat trien he thd'ng, tff thrfc tidn to chrfc vd hoatddng cua hd thd'ng phdp ly Kd'todn Viel Nam cdn cd nhrfng ban chd' nhd't dinh.
Thd nhdt, he ihd'ng phap ly kd' toan Viet Nam chffa bodn chinh, chffa dam bao tinh ddng bd cua be thd'ng, sff phu hdp vdi thdng Id qudc te' ve k l todn cdn ban chd'. Trong giai doan hien nay, cdc nghidp vu kinh te^da va dang phdt sinh kha phffc tap, ngdy cdng trd ndn phd bie'n, trong khi chrfa cd eac CMKT hrfdng dan phu hdp. Xel ve sd Irfdng, CMKT Viet Nam cdn thie'u nhieu so vdi CMKT qud'c te'.
Hien nay trong he ihd'ng pbap Iy ke' loan Viet Nam cd nhieu che' dp ke' loan nhffng thie'u tinh he Ihd'ng: Ngodi che' do ke' loan doanh nghiep cdn cd chd' do ke' todn ngdn hdng, bao hilm, cdng ty chffng khoan, chu dau tff... nhffng ehrfa cd hffdng ddn ve vide chuyin ddi khi lap Bdo cao tdi ehinh bdp nhd'l ddi vdi cdc tdp dodn kinh td', cdng ty me boat ddng da nganh nghi. Dieu ndy gdy khd khan va anh hffdng de'n tinh chinh xac vd minh bach sdlieu hdp nhd't bdo cao tai chinh.
Ngoai ra, srf bd't cap giffa chua'n mrfe kd' loan va cdc thdng iff hffdng d§n: Trong thrfc td'mdt sd' thdng trf hrfdng dan ldm vd hieu boa ndi dung quy dinh trong chuan mffc ldm nay sinh srf bd't ddng trong vide thffc hien. Srf bd't cap trong vide xrf Iy trong cung mpl be thd'ng phdp ludt ve ke'toan dd phin nao anh hrfdng de'n dd tin cdy ciia nbd diu tff ve pbffdng phdp xrf ly nhd't quan trong kd' loan Viet Nam.
Mpt sd nghien erfu dinh Iffdng cho thd'y, hien nay mffc dp hdi hda giffa VASs vdi lAS/IFRSs bid'n dgng trong khoang 13,4-87,5%, trong dd mffc do sai khac trong phffdng phdp do Iffdng drfdc xdc dinh d ty le khd cad (75,8%). Srf sai khdc girfa chuan mrfe kd' loan nrfdc ta va ehuan mffc ke todn qudc te cd nhffng tieu ehi cdn Idn do lASs/IFRSs dffa tren he Ihd'ng nguyen tac, lao srf Iinh boat trong qua trinh van dung. Do VASs dffdc xay dffng de srf dung song hanh vdi ede chd' do kd' lodn, vi ihe'nd tbeo thien hffdng than trpng va kem linh boat hdn.
Thd hai, hd thdng phap ly ke toan hidn hanh
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KE lOAN - KIEM lOAN
chffa theo kip sff phat trien cua nIn kinh te' - xa hpi, nhilu quy dinh khdng cdn phii hdp vdi thffc tien, mdt so'van de mdi phat sinh nhffng he ihd'ng phap ly kd'toan bien hanh khdng cd ndi dung quy dinh diiu chinh.
He thd'ng chud'n mffc ke' loan Vidt Nam chffa drfdc cap nhdt theo eac quy dinh mdi ciia CMKT qud'c te'. Trong thdi gian vffa qua, mdt so' ndi dung trong cde chuIn mffc kd' todn qudc te' ve ke' todn mdi ban hdnh bd sung, sffa ddi. Tuy nhien, irong he thdng CMKT Viet Nam chffa cap nhdl, bd sung trong cdc chuan mffc da drfdc ban hanh trong cac ddt trrfdc dd.
Hd thd'ng CMKT Vidt Nam chrfa dam bdo tinh ddng bd girfa cac chuan mrfe da ban hanb. Cac chuan mffc Kd' toan doanh nghiep Viet Nam hidn nay dffdc ban hdnh trong edc thdi dilm khac nhau, mdt so'chuan mffc khi nghidn cffu xay dffng da loai bd mpl so'quy dinh do tinh phffc tap hodc nen kinh le chffa ydu cau can phai ban hdnh nen trdn tbffe te' hd thd'ng ehu^n mffc dd ban hanh chffa that sff ddng bd, chrfa tuan thu vdi cac quy dinh ciia chuan mrfe quo'c le'. Mdt so' npi dung chrfa drfa vdo quy dinh trong qua trinh xdy dffng cac chuan mffe kd'toan doanh nghiep Viet Nam.
Tuy nhidn eho dd'n thdi dilm hidn nay mac dii da cd du diiu kien nhu^g van chffa dffdc cap nhdt, bl sung. Mat khac, trong mdt so' chuan mffc dd khdng cd srf thd'ng nhd't, k l ea vl ndi dung, cdch trinh bdy, ddnh sd' hidu. Vide ddnh so' bidu hidn nay tren thrfc id' khdng phii hdp, mac du da tinh den viec phan Idai cdc chuan mffc, tuy nhidn do ngay cang cd nhilu chuan mffc, vi vdy se gap khd khan trong viec danb sd' sau ndy. Nhrf vay cin tinh dd'n viec bd sung, sffa doi mdt so ngi dung trong cde ehuan mffc dd ban hanh ma qua trinh nghien erfu, xdy dffng trffdc kia chrfa van dung hoac van dung chffa thd'ng nha't, tff dd lam can cff d l ban hdnh cac thdng tff bd sung, sffa ddi bffdng ddn cac chuan mffc ke' toan doanh nghiep.
Sff thid'u linh hoat cua chd' dp kd toan doanh nghiep. Hidn nay tdn tai song song hai che do ke' todn doanh nghiep: chd' dp ke' toan doanh nghiep ban hdnh dieo Thdng tff sd 200/2014/TT-BTC ndm 2014 va che'dd kd' todn doanh nghidp vffa va nhd ban hdnh theo Quye't dinh sd 48/2006/QD-BTC.
Che do ke loan theo Quydt dinh sd 48/2006/QD- BTC ban diu diidc nhan dinh Id phii hdp vdi nIn kinh te' ihi trffdng, phu hdp vdi thdng Id qud'c td' ve ke' loan, pbii bdp vdi dac diem kinh id' va trinh do quan ly ciia doanh nghiep vffa va nhd. Tuy nhien, trong thffc le'vidc ddn nhdn chd'dp ke'toan ndy khdng nhff dff kid'n, hidn nay dai bd phdn eac doanh nghiep dp dung che'do kd'toan tbeo Thdng trf sd 200/2014/TT-BTC. Vide quy dinh hai che dp kd' toan da tao ra srf chdng cheo khi dp dung do tieu chud'n xde dinh quy md doanh nghiep khdng rd rang cung nhff khdng cd sff rdng bupc doanh nghiep khi lffa chpn che do kd'toan dffdc dp dung.
Thdng thffdng tai cac nffdc vdn quan tdm de'n ddc diem eua loai hinh doanh nghidp ndy nhffng khdng ban hanh che' do ke' loan ridng, ma chi hffdng dan vide thffc bidn chud'n mffc ke toan dp dung cbo doanh nghidp vffa vd nhd, phii hdp vdi ddc didm, trinh do vd yeu cau quan ly cua dd'i trfdng nay, diiu nay cho thd'y chd' dd ke' loan doanh nghidp Ihid'u srf linh hoal cin ihie't.
2. Dinh hrfdng hoan thien khung phap ly kd' toan Vidt Nam trong diiu ki$n hdi nh^p
Mot Id, hodn thien Ludt Ke todn.
- Hodn thien Luat Kd' todn phai tinh de'n yd'u td' hpi nhdp qud'c te', phii hdp vdi chid'n Irfdc tdi chinh vd chie'n Irfdc phat trien ke todn - kiem loan de'n nam 2020, lim nhin 2030 da drfdc Nhd nffde phe duydt.
- Hodn thien, sffa doi bd sung Luat Ke' loan dffa trdn cac nguyen lac cd ban ciia ke' toan, khdng di qua sau vao cdc quy dinh cu the, cdc quy dinh cu the dffdc thi hidn d ndi dung eiia cdc Nghi dinh bffdng dan Luat; dam bao phii hdp vdi sff phdt trien cua cdng nghd thdng tin. Mat khac cung dam bao linh linh hoat trong viec xff ly va dffa ra bao cao ke' loan qudn In cho cdc ddn vi.
- Luat Ke' loan can phan dinh rd ndi dung chffc nang quan ly cua cdc cd quan quan Iy nha nffdc cung nhff nhffng van de do hpi nghe nghiep dam nhdn phii hdp vdi dieu kidn cu thi ciia Viet Nam.
Thd hai, hodn thien he thdng chudn miic ke todn Viit Nam.
- Can tie'p luc rd soat, hoan thien npi dung ciia cac CMKT dd ban hdnh, chinh su'a bo sung nhffng diem cdn chffa thd'ng nhd't girfa cdc ehuan mffc,
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TAP CHi CONG THlAJNG
giffa CMKT vdi cac van ban phdp lual cd lien quan nham tao sff thd'ng nhd't vl ciing mdt vd'n dl, lao diiu kien cho cac doanh nghidp trong qua trinh dp dung cung nhff cac cd quan chrfc nang trong qua trinh kilm tra.
- Thffc hien ra sodt linh thd'ng nhd't ve mat ngi dung giffa cac CMKT doanh nghiep. Ddy Id boat dpng rd't quan trgng, khdng chl gidi quyd't xung dot giffa cae CMKT dd ban bdnh vd cac chuan mffc sap ban hanh, ma cdn girfa cac chuan mffc da ban hanh hien nay. Danh gia, xem xel lai ndi dung ciia cac chua'n mffc da ban hanh d l phdt hien ndi dung chffa thffc sff ddng bd giffa cdc chud'n mffc, Tbeo dd, can b l sung cdc ngi dung do cd anh hrfdng cua cdc chuan mrfe ban hdnh sau vao cac chua'n mffc ban hdnh irffdc d l dam bao tinh thd'ng nhd't, day du cua he thd'ng CMKT, Trong qud trinh nghidn crfu, xdy dffng vd ban hanh mdi cac chuan mrfe, can quan lam tdi md'i quan he vdi cdc chuan mrfe da ban hanh. Xem xet lai vide danb so' cdc chuIn mffc tbeo bffdng tdn trgng cdc tieu thffc phan loai vdi vide phan khoang cac sd' hieu cua tffng nhdm chua'n mffc rpng hdn hien nay.
- Cap nhdt, b l sung nhrfng quy dinh mdi theo chuan mffc ke' loan qud'c te' va ban hdnh nhffng chuan mffc kd' loan mdi. Theo dd, he thd'ng chud'n mrfe kd'todn Viet Nam cin bd sung mgi sd'Iffdng ldn chuan mffc ke' loan nhrf chie'n Iffdc da dl ra, khdng chi nham iffdng thich vdi sff phdt trien cua cdc boat ddng kinh doanh, md cdn phii hdp vdi ddc thii ciia cac ITnh vrfc nhrf ke' loan ve cdng cu tai cbinb, ldn tha't lai san, linh vffc ndng nghiep, tham dd khai thdc tdi nguyen... Thffc td', hoal ddng kd'todn tai nhieu nffdc chii yd'u tbffe hidn theo vd ehiu srf dieu chinh cua chud'n mffc kd' loan thd' gidi hodc chua'n mffc phii hdp vdi qudc gia dd. Vi vay, de xay dffng be ihd'ng chuan mffc ke' loan nhff chie'n Iffdc ke' loan - kilm loan da dl ra, thi rd rang, viec can lam dau lien Id cd Id trinh bd sung nguyen tac ke' lodn iffdng thich vdi nguyen
tac chung trdn thd' gidi va phil hdp vdi didu kien cua nffdc ta.
Thii ba, hodn thien hi thdng che'dd ki'todn.
- Hoan thien he thd'ng ehd' do kd' loan dam bao nguyen la'c tudn thu, tdn trgng cdc quy dinh cua Ludt Ke' loan va chua'n mffc kd' toan trong tffng ITnh vffc san xud't kinh doanb vd ITnh vffc cdng khi da sffa ddi vd edng bd'. Che' dp ke' todn phai cd tinh Idng cao tao dieu kien td't nhd't cho edc ddn vi van dung phil hdp vdi dac thii cua minh.
- Che'dd kd'todn phai dam bao nguyen tac tff kilm sodl: Tff kiem sodl trong ndi bd he thdng, trong ddn vi, kiem sodt trf ben ngoai, iff cdc cbinb sach, che'dd vd hd ihd'ng phdp luat cua Nhd nffdc.
Hdn nrfa, chd' do kd' toan drfdc xay dffng cd tinh dde lap tffdng dd'i vdi cac quy dinh lien quan de'n quan ly vd chinh sach vl thud'.
- Che' do ke' loan phai dam bao nguyen tac thich ffng, phu bdp vdi mpi loai hinb doanh nghidp, mpi iTnh vffe kinh doanb, mgi hinh thffc sd hrfu vd'n vd cd chu y tdi edc dac dilm rieng va yeu cau quan ly eua tffng loal hinh doanb nghidp.
3. Kd't luan
Kd' lodn cd vai Ird he'l srfc quan trpng trong viec cung cd'p thdng tin lai chinh. Id nen tdng cho vide ra quyet dinh kinh doanh, ddng thdi da trd thdnh mdt bp pban cd'u tbanh trong he thd'ng cdng cu quan ly, dieu hanh vd kiem sodt cdc boat ddng kinh doanh. Vi vdy, vide hodn thidn khung phdp Iy phu hdp vd day du edc ye'u to' phdp ly trong qud trinh hdi nhdp hien nay dd'i vdi kd'toan Viet Nam Id mpl ddi hdi mang tinh td't ye'u va khan trrfdng. Mdt khung phap ly ve kd'todn td't khdng chi giup cho vide quan ly nha nffdc ve kd' todn dat hieu qua cao ma cdn giup cho he ihd'ng kd' lodn Viet Nam cd the pbdt iriln sau rdng, hpi nhdp vdo kinh le' thd' gidi vdi nhffng bffdc di vffng chac. De lam drfdc nhffng dieu nay, Bd Tai chinb can cd Id trtnh cu thi, trong tbdi gian trffdc mat va lau ddi •
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KETOAN-KIEM TOAN
T A I L I E U T H A M K H A O :
1. Chie'n lUOc ki'todn - kiem todn din ndm 2020, tdm nhin din ndm 2030.
2. Ki'todn Viet Nam - Qud trinh hinh thdnh vd phdt trien, NXB Tdi chinh 2013.
3. Bd Tdi chinh, Ludt Ki'todn vd cdc vdn bdn hudng din, NXB Tdi chinh. Hd Ndi.
4. Bd Tdi chinh. He thdng chudn mUc ke'toan Viel Nam, NXB Tdi chinh, Hd Npi.
5. www.mof.gav.vn.
6. www.vacpa.org.vn.
7. www.tapchiketoan.com.vn
Ngay nh^n hai: 17/1/2019
Ngay phan bien danh gia va srfa chrfa: 27/1/2019 Ngay chd'p nh^n dang bai: 7/2/2019
Thdng tin tdc gid:
ThS. LlTtfNG THI YEN
Khoa Kd" toan - Trrfdng Dai hgc Kinh td' Ky thuat Cdng nghidp
VIETNAM'S REGULATORY FRAMEWORK FOR ACCOUNTING IN THE CONTEXT
OF INTERNATIONAL INTEGRATION
• MA. LUONG THI YEN Faculty of Accounting,
University of Economic and Technicai industries
ABSTRACT:
In the proactive intemational economic integration process, Vietnam's regulatory framework for accounting has to make development steps lo integrate with general accepted rules and international standards. This article is to present general assessments about the current regulatory framework for accounting of Vietnam and about the harmony between VASs and lAS/IFRSs. By analyzing the shortcoming of Vietnam's accounting standards, this article introduces guidelines to improve the regulatory framework for accounting towards international accounting standards.
Keywords: Regulatory framework for accounting, integration, intemational, accounting standards.
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