NGHIEN COfU TRAO D 6 | ( So 06 (119)-2013 )
Trao doi ve mot so van de ly luan co* ban trong ke toan hien dai
TS.Nguyln Vu Vi|t*
"W" ich sir hinh thdnh ki todn cho thay ki todn ra d&i tru&c hit Id mpt cdng cy qudn l^ kinh M te. Cdc chu thi qudn l^ vi md (Nhd nu&c) vd vi md (ngu&i diiu hdnh dan v0 thyc hipn
* -^ qud trinh qudn ^ thong qua sir dyng mpt hp thong bipn phdp vd cdng cy qudn l^ nhim thu nhgn thdng tin vi cdc khdch thi qudn /j^ (hogt dPng kinh ti tdi chinh); tdc dpng, diiu cHlnh vd ddn ddt cdc doi tupng qudn /j; duy tri sy in dinh vdphdt triin theo hu&ng hipu qud. Bin cgtA cdc cdng cy qudn ly kinh ti cd tdc dung diiu chinh (lugtphdp kinh ti...) vd tdc dpng, dan ddt (ki hogch, chinh sdch, ddn bay kinh ti...), ki todn Id mpt trong cdc cdng cy cung cap thdng tin vi ddi tupng qudn ly kinh te cho cdc chd thi qudn ly
Khoa hoc kl toin dugc hinh thanh dya ti*Sn nhiing co sd khich quan vi chu quan nhit djnh.
- Sy phit trien cua nln sin xuit xa hOi din din tinh da dgng va phuc tgp cda cic ddi tugng kl toin vi mli quan hg khich quan ciia cic ddi tugng niy.
- Sy phit trien cua cic md hinh quin Iy kinh tl - tii chinh dgt ra ySu cau vi nhiSm vy ngiy cing phdc tgp ddi vdi kl toin.
- Sy tuang tic ciia ke toin vdi cac ITnh vyc khoa hgc ty nhiSn va xa hOi khic.
- Vai trd ciia cic ci nhin, td chdc hinh nghl kl toan tiong sy phit triln ly luan.
Nh§n thdc vl dii tugng nghiSn cdu cua khoa hgc kl toin dugc hoin thi|n cdng vdi tiln trinh phit tiiln cua nln sin xuit xa hgi vi sy phit triln cda cic ly thuyet kS toin. Vl ca bin, cic nhi nghien cdu dSu cho ring ddi tugng nghien ciiu cua kl toin li:
Tii sin vi cic hogt dpng, cic sy kign kinh tl phit sinh. Tuy nhien, nhgn bilt vl nOi dung.
phgm vi, biSu hign cy the cua doi tugng kl toin cd sy khic bi|t theo tiing ly thuylt kl toin.
H | thing cic phucmg phip cua khoa hpc kl toin dugc hinh thinh vi phit tiiln cung vdi tiln trinh phit trien cua khoa hgc ke toin. Sd lugng, nOi dung vi bilu hi|n cua cic phuang phip kl toin phy thuOc vio tiing ty thuylt kl toin.
Khoa hgc kl toan cd h | thing ly thuylt bao gdm cic gii djnh, khii nigm, nguyen tic kl toan. Hg thong ly tiiuylt kl toin dugc phin ting thinh nhilu cip do. ThuOc ITnh vyc khoa hpc kinh tl - xa hOi, cd nhilu ly tiiuylt kl tiiin khac nhau. Cic ty tiiuylt kl toin khic nhau cd h | thdng cic gji djnh, khai nigm vi nguySn tic khic nhau hogc cd each giii thich vi vgn dyng khic nhau ddi vdi cic khii m|m, cic nguySn tac kl toin niy.
Trong bii cinh nln ldnh tl thj trudng phit triln, khoa hpc ke toin ciing phit triln mgnh me: Logi hinh, ty tiiuylt kl toin ngay cing dugc due kit, bd sung hoin thi|n, nhilu logi ke toin
mdi xuat hign; dii tugng nghien ciiu cua ke toin ciing dugc bl sung vi phit triln; yeu ciu vl thdng tm kl todn cung cip ngiy cing da dgng phong phd vi phdc tgp...
Trong bdi cinh dd, nhi|m vy nghien cuu cua Idioa hgc kl toin hien dgi dugc xic djnh:
Thii nhat, nghiSn cuu h|
thdng ty thuylt kl toin ve dii tugng, mye tiSu, cdc gii dinh, cic khii nilm, cic nguySn tic vi phuong phdp kl toan.
Thd-hai, nghiSn cdu dinh gii thyc tiSn kl toin dl phit tiiln cic ty tiiuylt kl todn mdi hogc dilu chinh thyc tiln mOt cich higu qui.
Thii ba, nghien cdu sy tuong tdc ciia kl toin vdi cic ITnh vyc khoa hpc liSn quan dl phat triln hg thing Iy thuylt vi thyc tiSn kl toin.
V&i cdch tiip cgn do, tdi xin trao ddi mpt si vin di thupc vi /»! lugn cff bdn cda khoa hpc trong ki todn hipn dgi:
Thii nhat, hodn tiii|n, bd
*Hpc vipn Tdi chinh
Tap chi nghiin cufu Tdi chinh k^ todn
(^ 8^06(119)-2013 ) NGHIEN ClJfU TRAO D 6 |
sung ngi dung ly lugn vS bin chat kl toin:
NghiSn cuu, bd sung vi phan tich lim rd thSm bin chit ke toan tien gdc dg li mOt khoa hgc ddng thdi li mOt cdng cy quin ly huru hi|u cda cic nhi quin ly vi md. Nhin mgnh vi phan tich lim r5: vdi chuc nang thdng tin vi kiem soit cua kl toin don vj td chuc thdng tin phyc vy cho cac nha quin trj don vj thyc hi|n cac chdc nang ca bin cua qui trinh quan ly: tu khau l§p kl hogch, td chdc thyc hiSn, din khiu kiem tra, danh gia vi kiem soat toin bO hogt dOng cua dan vj. Xuyen sudt qua tiinh dd li chdc nang ra quylt djnh cua cic nhi quin ly vdi mye tieu tdi da hda hieu qui hogt dOng cua don vj.
Mgt khic, phu hgp vdi tiln trinh phit trien ciia nen sin xuat xa hgi, xu the phit tiien cua khoa hpc kl toan hign dgi chuyin din tu ke toin thiSn ve phin anh sang kl toin thien ve md ti hogt dOng, sy kign.
Thd hai, hoin thi|n, bd sung ngi dung ly lugn vS ddi tugng kS toin:
(i) Md rpng phgm vi n^ien cdu sang hg thing ly thuyet kl toan khi biln, dgc bi|t li cic nguySn tic ke todn cd the lya chgn de ghi nhin vi hgch toin cic yeu td ciia bio cio ke toin;
(ii) Bd sung vi giii quylt tri|t dl vifc tiep cgn ddi tugng kS toin thdng qua vi|c nghien cim vi tilp cgn hg thong cic yeu td CO bin cua bao cao ke toin ndi chung, xuit phit tii nhu cau thdng tin kl toin eua cic ddi tugng sd dyng, gin vdi sin
phim culi ciing ciia quy tiinh ke todn;
(iii) Nghien cdu vi bd sung lim rd hg thdng thdng tin ke todn thu thgp, xd ly, hg thdng hda, trinh biy vi cung cap dip ling ySu ciu cua cic ddi tugng sd dyng thdng tin khdng chi Id nhiing thdng tin tdng quit, thdng tin dinh lugng vl kinh tl tii chinh vi cdn ci nhiing thdng tin chi tiet cy the cho timg ddi tugng, thdng tin djnh tinh lim CO sd phyc vy cho vigc ra quyet djnh cua cic nhi quin tri don vi;
khdng chi li nhung thdng tin qud khd da xdy ra mi cdn ci nhirng thdng tin liSn quan den tuong lai phu hgp vdi timg logi quyet djnh cda cdc nhi quin trj;
(iv) Nghien cdu vi bd sung lim ro he thdng thdng tin ke toin thu thgp, xd Iy, h | thdng hda, tiinh biy vi eung cap dap ling yeu cau cua cdc ddi tugng sd dyng thdng tin khdng chi li nhiing thdng tin tai chinh mi cdn ci thdng tin phi tii chinh.
Trong ke toin hign dgi vdi xu hudng phdt triln thien vl ke todn md ti thay cho ke toin thien ve phin inh; nhieu logi thdng tin tii chinh se khdng dim bio tinh minh bgch, thgm chi khdng dim bio tinh huu ich nlu khdng cd nhimg thdng tin phi tii chinh bd sung.
Vi vgy. chiing tdi cho ring nhiing thdng tin cho du li thdng tin djnh tinh dugc su dyng de nham tang cudng tinh minh bgch, tinh hiiu ich eua thdng tin tdi chinh thi phii dugc xic dinh li thdng tin mi khoa hgc kS toin phii nghien ciiu thu thip, xu ty, hg thdng hda vd cung cdp.
Thu ba, hoin thign, bo
sung nOi dung ly lugn tl chuc cdng tic kl toin vi md hinh td chuc bd miy kl toin.
Nghien ciiu bd sung hodn thign nOi dung ly lugn vS td chuc cdng tdc ke toan va td chdc bd mdy kl todn nhiing dilm sau day:
(i) Ngoii vigc giai quyet tot nhiing nOi dung td chuc cdng tic ke toin: Td chdc thu nhgn thdng tin, td chuc xu ly, h | thong hda thdng tin, td chdc trinh biy vd eung cap thdng tin ke toin, td chdc cdng tic kilm tia ke todn;
cic dan vj ke todn cin thyc hi|n td chuc hg thing thdng tin nOi bO, tiong dd liy hg thong thdng tin ke toin lim ndng cot trung tam; tiong dd tang cudng hg thong thdng tin kiem sodt, thdng tin phan tich dy bio vi phdng ngda rui ro.
Bd sung ty lugn ve td chdc cdng tic kS toin phyc vy cho ySu ciu quin trj don vj. De thyc hign dugc vin dl niy thi ngi dung tl chdc cdng tic kl toin cua don vj kl todn phdi chuyin sang vi|c tl chiic h | thong thdng tin ke todn tich hgp tdng thS vdi h | thing thdng tin nOi bO khac ldm CO sd tiln tdi td chdc h | thing thdng tin theo h | thdng ERP (Quin trj tdng the nguon lyc don vj).
(ii) Ddi vdi nOi dung td chdc bO may kS toin ciia don vj ke toin. Cin bd sung ly lugn ve md hinh tl chdc kl toan quin tii tiong don vj ke toin: Md hbh tich rdi, md hinh kit hgp vd md hinh hdn hgp; tien ca sd dd de gidi quyet trigt de ndi dung tl chdc bO mdy ke toin tien co sd xd ly mdi quan hg giiia kl toin
(Xem tiip trang 36)
Tap chi nghiin cuTu Tai chinh k^ toan 0 3 ,
NGHIEN CQU TRAO D 6 I ( 8^06(119)-201391
Cd TK 335 chi phi phdi tri + N I U s l trich tnrdc theo KH > sd thyc t l thi dilu chinh giam
Ng TK 335 - Chi phi phdi tii
C d c a c T K 6 2 2 , 6 2 7 . . .
* Tru&ng hpp ngirng sdn xuat dpt xuat ngodi ki hogch
Trudng hgp ngiing sin xuit dot xuat nhu mat di|n, hoi hogn, hu hdng miy mdc thiSt bj... khi phit sinh chi phi khdng dugc
tinh vdo gii thinh sin phim, k l toin cung sd dyng chi tilt 154 ngimg sin xuat hogc TK 13 8 chi tilt ngimg sin xuit dS theo doi rieng.
* Khi phit sinh chi phi vS ngiing sin xuat
N g T K 154 NSX CdTK334,338,214...
Cudi ky can cu v i o quyet djnh xu ly thi ghi:
NgTK 138 - Bit boi tiiudng
N g T K 632, 811- tinh v i o gid von, chi phi khde
N g T K 4 1 5 - Quy dy phdng tii chinh
C d T K 154 NSX TrSn day Id mOt vdi f kiln tiao d i i v l hgch toin cic khoin thi|t hgi trong sin xuit hy vgng cung c i p mOt so tii ligu tham khio cho cic bgn dgc.
Trao doi ve mot so
tdi chinh v i ke toin quin tri bang nhiing cdng vigc cy thl tii thu nhan den xu Iy, h | thing hda vd cung cip thdng tin k l todn tii chinh, thdng tin ke toin quin trj.
T h d tu, hoin thign, bd sung ngi dung ty lugn v l qui trinh thu nhgn, xu ty vd hg thing hda thdng tin k l todn:
(i) Bd sung h | tiidng cdc phuong phip k l todn;
(ii) Bd sung hodn thign ngi dung ly lugn van dyng hg thing cic phuang phip kS toan truyen thdng.
Thir n i m , hodn thi|n, b l sung nOi dung ly lugn v l qud trinh trinh bay vd cung cip thdng tin k l todn:
van de ly luan co* ban ...
(llip theo trang 33) (i) B I sung Iy lugn ve hg Nguyin VS Vipt, 2012, Vgn thong cdc bdo edo ke todn thyc dung phuamg phdp Tong h(/p - u:5_ „,',„ i,s *~/ A_ *_:. ^ ^ ^ ^g- ^^ fg^^ nhdm tdng
cu&ng tinh minh bgch trong vipc cung cap thdng tin ke todn cua hign cua kS todn quan tii;
(ii) Bd sung ly lugn v l h | thdng cic b i o cio k l todn lien quan thdng tin tuong lai cua k l todn quin tri;
(iii) Bd sung ty l u ^ v l hg thong cdc chi tieu v l thdng tin phi tdi chinh v i thdng tin dinh thih trong cic b i o cio k l toin...
T i i U|u tham k h i o Nguyen Vd Vipt, 2012. Doi m&i npi dung chuang trinh mdn hpc Nguyin ly ke todn trong dieu kipn ddo tgo theo tin chi tgi Hpc vipn Tdi chinh, Di tdi NCKH cdp Hpc vipn.
doanh nghipp Vipt Nam hipn nay, De tdi NCKH cap Hpc vipn.
H.Bouquin vd J.P.Zerbib (1997-1998), Kiem sodt qudn ly - Ke todn qudn tri,
Acounting And Auditing Project - European Technical Assistantce Progr.,.
Ray H.Garrison (1993), Ke todn qudn tri, Tru&ng Dgi hpc Kinh ti Thdnh pho Ho Chi Minh.
