Cac nhan to
anh hu'dng den tmh minh bach he thong bao cao tai chmh tai cac doanh nghiep
tinh Tra Vinh
PHAM VAN CA*
D^NG MIMH TUAN"
Tdm tat
Nghien cffu nhdm xdc dinh cdc nhdn tddnh hudng de'n tinh minh bach cua hi thdng bdo cdo tdi chinh (BCTC) tgi cdc doanh nghiip tren dia bdn tinh Trd Vinh. Ke't qud nghien cffu dd chi ra 8 nhdn toco dnh hudng tinh minh bach hi thdng BCTC cua cdc doanh nghiip tinh Trd Vinh, bao gom: (i) Quy dinh phdp ly vi ke'todn; (ii) Hdnh vi cua nhd qudn tri; (iii) Chinh sdch thue;
(iv) Quy md doanh nghiep; (v) Phdn mim ki'todn; (vi) To chffc kiem todn; (vii) He thd'ng ke todn; vd (viii) Ndng lUc ki'todn.
Tff khda: bdo cdo ldi chinh, phdn mim ke'todn, td chffc kiem todn Summary
This study aims lo identify determinants of transparency of Tra Vinh-based enterprises' financial reports. The output points out eight factors, including (i) Legal regulations on accounting; (ii) Administrator's behavior; (iii) Tax policy; (iv) Enterprise size; (v) Accounting software; (vi) Auditing; (vii) Accounting system; and (viii) Accounting capacity.
Keywords, financial reports, accounting software, auditing
GIOI THIEU minh bach cua he thd'ng BCTC tai cac doanh nghiep trdn dia ban tinh Trd Vinh.
BCTC cua doanh nghiep dtfdc danh
gid la mdt trong nhffng cdng cu hffu hidu MO H I N H VA PHUONG PHAP NGHIEN COU trong viec cung ed'p thdng tin tai ehinh
cho nhieu dd'i ttfdng (nhif: cac nhd dau XSy difng mo hinh nghidn cii'u
tff, chu nd, cd quan quan Iy nha nffde). (i) Ve quy rad doanh nghidp: Doanh nghiep cd quy Tuy nhien, hien nay, viec cdng bd'BCTC md ldn ed nhieu ngudn thdng tin cdng bd' cho nha dau cua cac doanh nghidp cd sff ehe gia'u tff td't hdn so vdi doanh nghidp ed quy rad nhd. Nhdn thdng tin, chtfa phan anh dting thtfc trang dinh nay dtfdc rut ra tff ke't qua nghien cffu cdc lac
"sffe khde" cua doanh nghiep trtfdc cdng gia: Robert Bushman va A. Smith (2004); Cheung va chung. Do dd, viec nghien cffu cac nhdn cgng sff (2005). Theo ly thuye't dai didn cua Jensen vd to'tac ddng dd'n tinh minh bach he thd'ng Meckling (1976), chi phi dai dien ed hdn quan dd'n sif BCTC tai cac doanh nghiep, dac bidt la tach rdi giffa quyen quan ly va quyen sd hffu, thdng cac doanh nghidp trdn dia ban tinh Tra thffdng xud't hien d nhffng cdng ly cd quy md ldn. Chi Vinh la can thid't. Qua dd, tde gia dtfa ra phi uy nhiem cd xu htfdng gia tang cung vdi quy rad mgt sdham y chinh sdch dd' eai thidn tinh cffa cdng ty (Hossain and Rahman, 1995).
'Trtfdng Dai hoc Tra Vinh I Email: [email protected]
"Phong Tai chinh huyen Cang Long
Ngdy nhdn bdi: 25/02/2019; Ngdy duyet ddng: 15/03/2019: Ngdy phdn Men: 22/03/2019
105
HINH: n6 HIMH ti
[^
1
c...CIU donnh nglii^p (QMDN) 'i
uyainhphaplilfJtJPL) P j
// ,
Hanh VI cua nhn qum Iri (HVbJQT) ( /
1 C-h,nh.achlliiic(CST> f
l i IhSng k^ lain (HTK1)
(ii) V l hanh vi ciia nha quan tri: Healy va cdng stf (2001) nghidn cffu ve ly thuyd't thdng tin bd't cdn xffng, cdng bd' thdng tin vd ede th; trffdng vd'n cho bie't, tinh minh bach BCTC cua doanh nghidp se bi thay dd'i va gidm chd't Iffdng do anh hffdng cua nha quan tri trong quye't dinh phtfdng phdp ke' loan. Kd'l qua nghidn cffu cho thd'y, de phuc vu cho mtic dich quan tri cua minh, nha quan ly cd kha nang can thidp vao cdng tdc ke' todn vd BCTC cua doanh nghiep. Mue dieh can thidp BCTC cua nha quan tri theo ca 2 xu htfdng lai gia - Id that va Id gia - lai thdt.
(iii) Ve nang Itfc nhdn vidn kd'lodn: Ismail va King (2007) cho bid't, cde nghidn cthi trtfdc dd cung chi ra rang cd stf ttfdng thich giffa viec hien dien cua cac nhan vidn kd'toan chuydn nghidp vdi raffc dd minh bach he thdng BCTC trong doanh nghidp.
(iv) Ve eac quy dinh phdp ly ve kd' todn: Cac quy dinh phap ly ve kd' todn bao gdm: Ludt Ke' toan, he thd'ng cae chuan mffc ke'toan, che'do ke todn, eac van ban phap ly lidn quan nhara ldm cd sd nhff hffdng dSn edng vide ke' toan vien trong cdng tde kd' todn vd lap BCTC. t h e o Ismail va Ktng (2007) ve thifc thi chua'n mifc kd' todn va ke't qua BCTC, thi chud'n mtfc ke' todn cd anh htfdng tich etfc de'n cha't Itfdng BCTC.
(v) Ve Id chffc kiera toan: Theo Tran Dinh Khdi Nguyen (2010), nd'u doanh nghiep dffdc kiem loan bdi mdt td chffc kiem toan ed quy md ldn va uy tin cao, thi doanh nghiep dd se quan tdm nhieu dd'n vide van dung cdc ehuan raffc va che' dd ke' todn, chd't Iffdng thdng tin BCTC se cao va rainh bach hdn so vdi cdc doanh nghidp khdng ed yeu can phai kiera toan nghiera khac. Hdn nffa, ly thuye't thdng tin hiitf ich khang dinh rang, do dac diem rad't edn dd'i ve mat thdng tin giffa eae dd'i tffdng ben trong va ben ngoai doanh nghiep, thtfdng la ede nha dau ttf cd xu htfdng dtfa vao thdng tin kiem toan nhtf mdt tdi lidu quan trgng cho vide ra cac quye't dmh kinh id'.
(vi) Ve he thd'ng kd' loan: Nghidn cffu cua Le Thi My Hanh (2015) cho rang, hd thd'ng ke'todn la phffdng tien/cdng cu phan anh qud trinh hoat dgng san xuat, kinh doanh ctia doanh nghiep. Cdc so' lidu/lhdng lin nay se dffdc tap hdp va trinh bdy dffdi hinh thffc cua cac BCTC theo quy dinh cua Bd Tai chinh. Sff minh bach BCTC edng cao phu thudc vao stf ehu quan, linh trung trtfc cua doanh nghidp trong vide lap, trinh bay va edng bd'thdngtm tai chinh.
(vii) Ve chd't Itfdng phan mera kd' loan: Tac gta Tran Phtfdc (2007) da nghien effu thtfc trang cua viec
ffng dung phtn mem ke' loan trong cac doanh nghidp Viet Nam vd \ ai trd cua no hrong vide ndng cao cha't ltfdng to chffc trong cde doanh nghidp sff dung phdn mem ke'toan.
(viii) Ve ehinh sach Ihue': Hanlon, Hodpes va Shroff (2014) cho rang, giam sdt cua cd quan thud' anh hffdng de'n chdt Iffdng thdng tin tdi chinh ve ttnh minh baeh va tin cdy eua BCTC. Nguyin Xuan Hffng, Pliam Qud'c Thuan (2016) cung nghidn cffu tac ddng cua nhan td' bdn ngoai doanh nghidp de'n tinh thich dang cua chd't Iffdng thdng tin ke todn trdn BCTC.
Td'ng quan cac kd't qua nghidn effu va bien ludn nhffng gia thuye't ve tinh minh bach he thd'ng BCTC cho tha'y, cd ra't nhieu nhdn to' anh htfdng de'n mffc do minh bach he thd'ng BCTC. Cde nhan td dd dffde xem xet d nhieu gde do tff VI md (nhtf: he thd'ng kinh te", chinh tri, van hda) de'n vi md (nhff: eac dac didm tai chinh hay dac did'm quan tri cdng ty).
Nhtfng, do Tra Vinh la radt trong nhffng tinh dang phdt trid'n va ed nhffng net dae trffng rieng ve vung mien, dia ly, nen mo hinh nghidn cffu dffde de xud't nhff Hinh.
Phtfdng trtnh nghien cffu dffdc de xua't nhff sau:
MBBCTC = fi^ + fi^ QMDN + p^
QDPL + p^ HVNQT + p^ CLPMKT + p.
HTKT + p^ TCKT + p^ NLKT + p^ CST ' Phifdng phap nghidn cu'u Dff lieu nghien cffu dffdc thu thdp theo phffdng phdp chgn mdu ihuan tidn ihdng qua khap sat 230 ngtfdi la ke'toan trtfdng, giara dd'e tai ehinh, ke loan vien lam vide tai cac doanh nghiep tmh Tra Vinh, trong thdi gian tff thang 09-10/2018. Sau khi thu ve va lam saeh ihi cd 230 phie'u hdp Id dffdc dffa vao sff dung.
KET QUA NGHIEN CLTU
Kidm dinh dd tin cay cua thang do Kd'l qua kid'm dinh dd tin cay cua thang do (Bang 1) cho thd'y, cdc thang do deu cd he sd Cronbach's Alpha ldn hdn 0,6. Do dd, td'i ca cac thang do dffdc dtfa vdo sff dung trong phdn tich nhan to khdm pha (EFA) dd'p theo.
Phan tich EFA
Can cff^tren 29 bid'n quan sal dtfdc giff lai sau kiem dinh thang do, nghidn cffu sff dung kid'm dinh KMO (Kaiser-Meyer- Olkin) va Barlett's Test of Sphericity dd ddnh gid mffc do ttfdng quan cac bid'n
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vdi nhau trong vide giai thich khai niem nhan td. Ke't qua nghien cihi nhtf Bang 2.
Kd't qua Bang 2 cho tha'y, he sd' KMO
= 0,670> 0,5 cd the sff dung phffdng phdp phan tich nhdn to'cho ede bie'n. Bartlett's Test of Sphericity Sig. = 0,000 la cac bid'n ed ttfdng quan vdi nhau trong tdng the: Gia tri Eigenvalues >1,0. Sau khi loai bd nhffng cht bdo khdng thoa man didu kidn, kd't qua phdn lich nhdn td' eho thd'y, cd 8 nhan to' dffdc rut trich, 8 nhan to'gidi thieh dffdc 81,4% td'ng phffdng sai cua 29 bie'n quan sdt.
PhSn tich hoi quy
Ke't qua nghidn effu nhtf Bang 3.
Can cff vao Bang 3, ke't qua md hinh nghidn cifu tdng thd cd dang:
MBBCTC = 0,011 + (0,222)* QDPL + (0,205)mVNQT -\- 0,085'^ CST + 0,309*QMDN + 0,232'^ CLPMKT + (0,33iy^ TCKT + (0,I15)*HTKT -l- 0,227*NLKT
Ke't qua nghidn cffu cho tha'y;
(i) Nhan td'Quy md cua doanh nghidp cd anh hffdng thuan chieu dd'n tinh minh bach he thd'ng BCTC, vdi he sd p = 0,309.
(li) Nang life eua nhdn vidn kd' todn cd anh hffdng thuan chidu dd'n tinh minh bach he thd'ng BCTC, vdi he so' p = 0,227.
(iii) Phan mem kd'toan cd anh htfdng thudn chieu dd'n tinh rainh bach he thd'ng BCTC, vdi he so' p = 0,232. Tffe la, khi phan mem ke' loan tang ldn 1 ddn vi thi mffe dd minh bach BCTC cua doanh nghidp tinh Tra Vinh se tang len 0,232 ddn vi.
(iv) Chinh sach thud' cd anh hffdng thudn chieu dd'n tinh mmh bach eua hd thdng BCTC, vdi he sd'p = 0,085.
(v) He thd'ng kd' todn: Doanh nghidp xdy dffng bg may ke'toan cang chat che, thi tinh minh bach hd thd'ng BCTC cua doanh nghidp cang hoan thien.
(vi) Hanh vi cua nha quan trj cd anh htfdng nghjch chieu dd'n tinh rainh bach cua he thd'ng BCTC, vdi he sd'p = - 0,205.
(vii) Quy dinh phap ly ve ke' loan cd anh htfdng de'n tinh minh bach cua he thd'ng BCTC tai eac doanh nghidp tinh Tra Vinh.
(viii) Td chffc kidra toan: Cac cdng ty kidm loan ldn thtfdng cd' gang nang cao uy tin va ehdt Itfdng cua rainh eiing nhff ndng cao chd't Iffdng danh gia cua cdc BCTC hang nara bang edeh ydu cdu khach hang edng bd' thdra thdng tm ctn thid't. Trong khi dd, edng ty kid'm toan nhd thffdng chiu stf phu thudc kinh
BANG 1: KIEM DjNH DQ TIN CAY CGA CAC THAMG DO STT
1 2 3 4 5 6 7 8 9
T&n big'n Qtiy mo doanh nghiep (3 bien quan sat) Cdc quy dinh phap ly ve ke toSn (5 bien quan sat) Hanh vi cua nhi quan tri (5 biS'n quan sat) Cha't lu'cfng phan mim ke toan (4 biS'n quan sat) He iho'ng ke'toan (2 bid'n quan sat) To chu'c kiem toan (2 bid'n quan sat) Niing lu'c nhan vien ke todn (3 bien quan sat) Chinh sach thue (4 bien quan sat) Minli bach bSo cao tai chinh (8 bie'n quan sdt)
Cronbach's Alpha cua thang do
0,928 0,912 0,873 0,862 0,957 0,705 0,723 0,878 0,916
BANG 2: KET QUA KIEM DINH KMO VA BARTLETT'S CdA CAC BIEN DQC LAP He so KMO
Dai lu'dng BartleU
Gid tri chi binh phifcfng xa'p \i B^c tu^do
Y nghia tho'ng ke Sig.
0,670 7.380,7 406,000 0,000 BANG 3: KET QUA CfCiC LddNG MO HINH HOI QUY Md hinh
(Hang sd") Quy dinh phdp 1^*
Hanh vi nha quan tri*
Chinh sach thud^**
Quy mo doanh nghiep*
Phan mem ke toan*
To chii'c ki^m todn*
He thong kd'lodn*
Niing Urc kd' toan*
C a c h khdn^
H^seT 0,011 (0,222) (0,205) 0,085 0,309 0,232 (0,331) (0,115) 0,227
•sd'hSiquy chu^n hda SaiseTchu^n
0,033 0,033 0,033 0,033 0,033 0,033 0,033 0,033 0,033
Cac h^ sd'hdi quy chu^n hoa
Beta (0,273) (0,251) 0,104 0,380 0,285 (0,407) (0,141) 0,279
Gia tri ki^m dinh t
0,341 (6,736) (6,204) 2,572 9,367 7,022 (10,029) (3,490) 6,870 msS'RK-0,637
He so'tuang quan Durbin Walson; 1,878 Miicy nghia: C*) 1%; (**; 5%
Mgu,
te' nhieu vao khdch hang, vide bi mat khach hang se gdy khd khan eho hg, do dd ddi khi ho cd thd khdng kien quyd't hoac thtfdng iam ngd trong vide ydu cau khach hang cung ca'p thdm thdng tin. Dieu nay ddn de'n vide cdng bd'ke't qua kiem todn BCTC cua cdc doanh nghidp thid'u khdch quan, tin cay.
MOT SO HAJVl Y CHINH SACH
Trdn ed sd ke't qua nghidn effu, nhdra tac gia de xua'l mdt sd' ham y chinh sach nhff sau:
Thff nhd't, vi ndng luc cua nhdn vien ki'todn. Doanh nghiep can tao didu kidn cho nhan vien ke' toan cd cd hgi dtfde trau ddi, bdi dtfdng kie'n thffc dd cap nhat nhffng thdng tff ehinh saeh mdi ve kd'lodn, chinh sdch thud' hidn hanh gdp phan nang cao linh chuyen mdn va ndng eao tninh bach thdng tin tai chinh dam bao ttn edy, kip thdi, day du cua thdng tin.
107
Thff hai, ve bg mdy ke todn. Can hoan thidn hdn bd may ke'toan, cu the: chu trgng dao tao bdi dffdng ndng eao trinh do chuydn radn cho bg phan ke' loan; tao dieu kidn cho kd'toan tham gia tdp hud'n, bdi difdng nhiing thdng tff, chinh sdch kd' toan thay ddi dtfde cap nhat kip thdi.
Thff ba, ve cdng nghe thong tin. Ddu ttf ffng dung edng nghe thdng tin vao id chffc cdng tac ke'toan, giup cai thidn cdc khdu tff thu thap thdng tin, xff ly cung nhff lap va cdng bd'BCTC kip thdi.
Thfftu, quy dinh phdp ly vike todn. Vide td chffe ban hanh chinh saeh can edn nhac ban hanh khung phdp ly ed ban thd'ng nha't va hodn chinh de doanh nghiep ed the de dang ap dting. Bdn canh dd, khung phdp 1^ vd ke' loan (ehuan mifc kd' todn, ludt ke' loan...) can han chd' de cdp ede ndi dung mang tinh phffc tap, khdng thffc td', khdng kha Ihi.
Thff ndm, ve td chffc kiim todn. Tang cffdng cha't Iffdng kiem todn hay ndng cao tieu chuan chd'i Itfdng cua cae cdng ty kiem toan khi kid'm toan eho ede doanh nghiep la mdt trong nhffng giai phap quan trong. Ngoai ra, ban hanh day du cac chuan mtfc kiem toan Vidt Nam, cung nhtf tid'p cdn dan vdi chu^n mtfc kiem toan qud'c te'nham ndng cao cha't ltfdng cua cac cudc kidra loan. Dac bidt, de cai thien linh BCTC, cdn bd sung cdc quy dinh xff phat hanh chinh dd'i vdt cdc trffdng hdp chdnh Idch sd' lieu trdn BCTC trffdc vd sau kidra toan.
Thff sdu, vi quy md doanh nghiep. Doanh nghidp can bd sung nhdn Iffe phii hdp vdt quy md cua tffng doanh
nghiep, tang cffdng dao tao kie'n thffc cho dgi ngu kd'toan chuydn nghidp, tao didu kidn de nhan vidn phdt huy nang Iffc la hd't sffe thie't thffe.
Thff bdy, vi chinh sdch thui'. Cac doanh nghiep c^n tudn thu td't chinh saeh thud' cua Nha ntfde, dam bao dffng quy dinh ve ke' toan; can ghi sd day du cac hda ddn thud' dau vdo khi tinh vao chi phi, hda ddn dau ra day du khi ban hang hda, dich vu, rd rang va trung thrfe.
Ngodi ra, nang eao vai trd cua cd quan thud' trong vide kid'm tra BCTC eua doanh nghidp, cdng khai cac bidn phdp xff ly dd'i vdi nhffng doanh nghidp vl pham vide edng bd' thdng tin tdi ehinh thid'u tinh minh bach.
Cud'i cdng, ve hdnh vi cua nhd qudn tri. Doanh nghidp can tang ctfdng cha't Itfdng kiem loan, cung vdl dd la tang ctfdng hoan thidn he thd'ng phdp ly ve kd' toan, kiem loan, edng bd' thong tin theo chud'n mffc ketoan, cung nhtf dd'y raanh cac hoat ddng thanh, kiem tra nham ndng cao cha't Itfdng BCTC ndi ridng, quan tri cdng ty ndi chung. Tff dd, gdp phan nang cao tinh minh bach eua hd thdng BCTC.Q
^TAIXIEUJTHAMKHAO _ _ _ _ 1. Ld Thi My Hanh (2015). Minh bach thdng tin tdi chinh cua cdc cdng ty niim yet trin thi trudng chffng khodn Viet Nam, Luan an tie'n sT, Trtfdng Dai hgc Kinh te TP. Ho Chi Minh
2. Nguyen Xuan Htfng, Pham Qud'c Thuan (2016). Tac ddng eua cac nhan to' ben ngoai doanh nghiep de'n tinh thieh ddng cffa cha't Itfdng thdng tin ke" loan tren bao cao tai ehinh, Tgp chi Phdt trien kinh te, thang 2/2016
3. Tran Dinh Khdi Nguyen (2010). Bdn ve md hinh cac nhdn td' anh hffdng de'n vdn dung chd' do ke todn trong cac DNNVV, Tgp chi Khoa hgc vd Cdng nghi, so' 5
4. Tran Phtfdc (2007). Mot sd gidi phdp ndng cao chdt lugng to chffc sff dung phdn mem ke'todn doanh nghiep Viet Nam, Luan an tid'n si Kinh td', Trtfdng Dal hoc Kinh td'TP. Hd Chi Minh
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