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N A N G CAO H I E U Q U A TO CHUfC CONG TAC KE T O A N
TRONG DOANH NGHIEP
NGUYENVANH6A
Kitodn cd vai trd quan trgng trong hi tiimg^gw qudn ly dia doanh nghiip. Tnmg Idioa hoc qudn ty, kitodn Id khoa hgc thu nhdn, xdly vd cung cap todn bp thong tin vi tdi sin, sa van ddng tdi sin, ede hogt Sing kinh titdi chinh trong doanh nghiep, nhim kiim tra, gidm sdt todn bp hogt Spng Idnh ti, HI diinh cia doanh nghiip. Tuy nhien, vai tri quan trgng cda ketodn dii Sage phdt huy Idil Soanh nghiep tSchare cong idc kitoin khoa hgc vd hieu qui. Bii nii khii qua vi ede quy Sinh liin quan Sin tidtifc cdng idc kitodn doanh nghiep hien nay, SSng didi kiin nghj mpt sS gidi phdp nhim ndng tao hiiu qui edng idc ndy trong thdi gian idi.
TUkhda: Cdng tdc kitodn, doanh nghiep, tdi chlnh doanh nghiip
L
IMPROVING THE EFFICIENCY OF ACCOUNTING ORGANIZATION IN ENTERPRISES Nguyen Van Hoa
Accounting plays an important role in the system of enterprise management tools. In management science, accounting is the science of acquiring, processing and providing all information about assets, asset movement, economic and financial activities in enterprises, in order to inspect and supervise the entire economic and financial activities of the enterprise. However, the important role of accounting is only promoted when enterprises organize scientific and effective accounting work. This paper provides an overview of the current regulations on corporate accounting organization, and recommendations on some solutions to improve the efficiency of this work in the coming time.
Keywonis: Accounting, business, corporate finance
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Ngdy nhdn bdi: 18/5/2020 Ngdy hodn thiin bien tdp: 25/5/2020 Ngdy duyit ddng: 5/6/2020
Dit vin d l
H i e n nay, dgi da so cae n h a q u d n trj d o a n h n g M i p (DN) edn hgn che v e h i n h dg q u a n ly, c h u a coi trgng diing m y c ve v a n d'e to chuc cong tac ke toan tiong DN. N h i i n g quyet djnh kinh d o a n h chii yeu d u g c d u a ra d y a t r i n cam tinh, it khi cd edn cii ey t h i ' d y a tren tinh h i n h tdi chinh eiia DN, tinh hinh thi trudng, tir
dd dnh h u d n g ldn d e n siic canh tranh vd vj the ciia cac D N tien thj t r u d n g tiong bdi ednh toan e'au hda n h u Men nay.
Bdi ednh n a y ddi hdi n h a q u d n tri D N can ehii tigng d e n to ehiic cdng tae ke toan tiong DN. De phat h u y vai tio a i a cong tdc ndy, ddi hdi mdi D N phdi cd s y tMch ung, linh hogt vdi dieu kien ve quy md, dgc die'm td chiic sdn xuat kinh d o a n h gan vdi nhiing yeu cau q u a n ly cu the tai d o n vj minh. Cae npi d u n g ve to chiic cdng tac ke todn trong D N can d u p c Mi'u rd va vgn d y n g mpt each phii h g p , qua do gdp p h a n q u a n tipng v a o viee q u a n ly tgi DN.
To chuTc cdng t i c k£ toan tai doanh nghidp
Di' thu nhan, xir ly t h d n g tin ke toan, phdi thdng qua m p t h i thdng cac p h u o n g p h a p khoa hgc nhat djnh la p h u a n g p h a p ke toan, Dong thdi, phai ed yeii td td chuc bp may ke toan vdi nhiing can bp lam cong tac ke toan Mi'u biet v e chuyen m d n va d u g c p h a n cdng nMem vg ey the rd rdng tiong t h y e Men eac cdng viec ke toan. H a y ndi each khde, phai cd to chiic b p may, to chiic eon n g u d i lam ke toan,
Tren gdc n h i n n g M e n ciiu, to ehiie cdng tdc ke toan t r o n g DN la to chiie viee t h y e hien cac c h u a n myc, che dg ke toan d e p h a n anh rinh h i n h tai ehinh, ket q u a hoat d p n g san xuat kinh d o a n h , to chiic t h y e Men che d p kiem tia ke todn, ehe d p b a o qudn, l u u trii tai lieu ke toan, c u n g cap thdng tin tdi lieu ke toan vd cac n h i i m v y khac ciia ke toan cho cdc ddi t u p n g can sir d y n g . Tren q u a n d i e m ciia DN, to chiic cdng tdc ke todn la to chuc v i i c thu nhgn, he thong
hda va cung cap thdng tin ve hoat dpng ciia DN tren CO sd van dung cac phuang phap ke toan va to ehiic bp may ke tpan tgi DN, nham quan ly va dieu hdnh hpat ddng san xuat kinh doanh ed Meu qua. To chiic edng tdc ke toan la viic xay dung cac quy trinh hach toan, phan cdng, quy djnh moi liin hi giai quyet cdng viec giua eac nhan vien ke toan ciing nhu vdi eac bp phgn khde trong DN,
Nhu vay, to chiic edng tae ke toan tgi DN vira giai quyet dupc viec thye Men cdc phuang phdp ke toan, cac nguyen tac ke toan va cac phucmg phap, phutmg tien tinh todn, nhdm dgt dugc myc dich cua cong tdc ke todn; vira phai dam bao to' chiic bp may ke toan hgp ly.
V nghia va nguySn tSc cCia to chUc cdng t i c ke t o i n trong doanh nghidp
Viy nghia
Ke toan Id viee thu thgp, xu ly va kiem tia, phan tieh vd cung cap thdng tin giiip nha quan ly co thi' nam bat mpi hogt dgng sdn xuat kinh doanh cua don vj. Do vgy, to chiic edng tdc ketodn tiong dtm vj hgp ly, khoa hgc ed y ngMa quan tigng doi vdi cdng tdc quan ly va dieu hanh hoat dgng ciia dem vi. Viee to chiic cdng tdc ke toan cd y ngMa quan tigng doi vdi DN, thi' Men trin cdc kMa cgnh sau:
- La edng eu tMet yeu de phan tieh, danh gid, tham muu cho nha quan tij dua ra cae quyet djnh qudn ly phu hgp.
- Cung cap chinh xac, kip thdi va day dii eac thdng tin kinh te, tai chinh eiia don vi cho lanh dgo don vi va cae doi tugng quan tam di' cd ede quyet djnh diing dan, kip thdi.
- Ddm bao gM chep, theo doi, phan anh va giam sdt chat che cdc loai tai san, nguon vdn kinh doanh nham nang cao hieu qua sir dung von, ngudn von tiong don vj. GM chep va phan anh mpt each chinh xae, kip thdi, day dii va ed hi thong tinh Mnh Man chuyen vd sir dyng tdi san, vat tu, tien vdn, tinh hinh vd ket qua boat dpng san xuat kinh doanh tgi DN.
Vi nguyen tdc
De phii hgp vdi ede yeu e'au, cdc quy djnh cd liin quan va to chiic cong tac ke toan phat huy vai tio eiia minh tM td chiic cdng tdc ke todn tgi DN phdi ddm bdo Man thii cac nguyen tdc sau:
- Dam bdo tudn thii cac nguyen tdc, cac ehinh saeh, eh^ dp, the Ii va cdc quy djrtfi ciia phdp lugt hien hanh. Hien nay, che dp ke todn DN can thye
Men theo Lugt Ke todn sira dd'i 2015, Nghj djnh so 174/2016/ND-CP ngdy 30/12/2016 eiia Chinh phu quy dinh cM ti^t mpt so dieu ciia Lugt Ke toan; va 3 thdng tu hudng dan cua Bg Tai ehinh (Thdng tu sd 200/2014/TT-BTC ngay 22/12/2014 hudng din ehe dp ke toan DN; Thdng tir sd 133/2016/TT-BTC ngdy 26/8/2016 ve che dp ke toan DN nhd va vira; Thdng tu sd 132/2018/TT-BTC ngay 28/12/2018 hudng dan che dp ke toan doi vdi DN sieu nhd). Cdc DN can ndm rd cac quy dinh de dp dyng diing vdi logi Mnh DN eiia minh.
- Dam bdo nguyen tac thong nhat giiia eac bp phgn ke toan tiong don vj, giiia don vi chiiih vtii cdc don vi thdnh viin vd eac dtm vj npi bp, giiia tp ehiic cdng tae ke tpan d eong ty me va eac cdng ty. Nguyin tac thdng nhat the Men d cdc phucmg dien nhu: Thong nhat tiong tMet ke, xay dgng cae cM tieu tren chiing tir, so ke toan va bao cao ke toan vdi cdc cM tieu qudn ly; Thdng nhat tiong npi dung, ket cau vd phuong phap gM chep tren eae tai khoan ke toan; Thong nhat giiia cac yeii to chiing tir, tai khoan, so ke toan vd bdo cdo ke todn vdi rihau...
- Ddm bdo nguyen tac tiet kiem, Meu qud. Theo dd, tren phutmg dien quan ly, phai dam bao Meu qua tiong quan ly cac doi tugng hgch loan ketodn tien co sd cac thdng tin do ke todn tnmg cap. Tren phucmg diin ketodn, phdi dam bao tinh don gian, de lam, de ddi cMiii, kiem tra, tJiat lugng thdng tin do ke toan cung cap phai dam bao tinh tin egy, khdch quan, day dii, kjp thdi, cd the so sdnh duge va dam bdo tinh khoa hpc, tiet kiem, tien Igi cho thye Men khdi lupng cdng tac ke toan tren he thong so ke todn ciing nhu cdng tac kie'm tia ke todn.,.
Not dung t6 chufc cdng t i c ke t o i n doanh nghiep hien nay
Hien nay, Luat Ke toan so 88/2015/QH13 eiia Quoc hgi, nghj djnh ciia CMnh phu va cac thdng tu hudng dan eiia Bg Tai ehinh da quy djnh ey the cdc npi dung CO ban liin quan den to ehiic cdng tac ke toan tgi DN nhu sau:
- To chitc b6 mdy ketodn: To ehiie bg may ke toan Id sy sap xep, phan cdng cdng viec cho hing ke todn vien va to ehiic Man chuyai chiing tir trong phdng ke todn ciia DN. Mgt bp mdy ke todn duge to chiie tot se giiip cho cac thii tyc hanh chinh ciia DN htjat dgng Meu qua (diing thii ti^c hdnh chinh, tiet kiem cM pM thue DN...). Viee Iga chpn Mnh thiie td chiic bg may ke toan khoa hpe, hgp ly se lam gidm bdt khoi lugng cdng viec ke toan, tiet kiem cM pM, ndng eao Meu
tt
qud san xuat kinh doanh. Dieu ndy giiip cho viec to chiic cdng tac ke toan thye Men day dii chiic nang, nMem vy cua ke todn, qua dd phdt huy dupe vai trd ciia k^ toan trong quan ly kinh te, tai chlnh aia DN.
Theo quy djnh Men hanh, DN phdi bo tri ngudi lam ke todn dam bdo tuan tfiii diing cdc quy djnh tnia Lugt Ke toan, so lugng ngudi lam ke toan tiiy theo quy md boat dpng, yeu cau qudn ly, ehiie ndng nMem vy hogc biin che ciia don vj.
- To chiec vdn dying chung tie ketodn: To ehiic hi thdng chiing tir ke toan la ban harih, ghi chep chiing tir, kiem tra, luan chuyen va luu trii tat ea cae logi chiing tir ke toan sir dgng trong DN, nham ddm bao tinh ehinh xac ciia thdng tin, kie'm tra thdng tin do phyc vy cho ghi so ke toan vd tong hgp ke todn.
Theo quy dinh, khi cd cae nghiep vy kinh te, tdi ehinh phdt sinh lien quan den hogt dgng tnia minh, DN phdi to ehiic lap chiing tir ki* todn. Chiing tir ke toan chi dugc lgp mgt Ian cho mdi nghiip vg kinh te, tai ehinh. Chiing tir ke toan la tdi lieu goc cd tinh bang chiing, tinh phap ly va la thdng tin quan trgng trong cdng tae ke toan cua DN. Chung tir ke toan phdi ed eae npi dung co ban theo quy djnh ciia Luat Ke tpan.
- Toch^c he thong soke'toan: Cac hinh thiie gM so ke todn Men nay gom: Nhgt ky chung; Ke toan Nhat ky-Sd cai; Ke toan chiing tit gM so; So ke toan Nhgt ky-Chting tir; Ketodn tien may tinh; Td chiic he thong bao cdo ke todn. So ke toan dimg deghi chep, he thong vd luu giii toan bp eae ngMep vy kinh te, tai chinh da phat sinh cd liin quan den dtjn vj ke toan, DN phai Man thii cdc quy djnh chung ve md so ke toan, gM chep so' ke todn; sira chira sai sdt; khoa so ke todn;
luu trii, bdo qudn so ke tpan; xir ly vi pham, DN phai khoa sd ke todn cuoi ky ke toan trudc kM lap bao cao tdi chinh va ede trudng hpp khoa so ke toan khac theo quy djnh cua phdp lugt...
- To chuc /if thong tai khodn ke'todn: Theo quy dinh tnia Lugt Ke todn, tai khoan ke toan diing de phan logi va he thdng hda cdc nghiep vy kinh te, tai chinh theo npi dung kinh te. He thong tai khoan ke toan gom cac tai khoan ketoan can sii dung. Moi don vi ke toan tiii dugc sir dyng mpt he thdng tai khoan ke toan eho mye dich ke toan tai cMnh theo quy dinh ciia Bp Tai chinh. De thye Men diing quy djnh, DN can nam rp eae quy djnh tgi cac thdng tu quy dinh ehe dp ke toan DN ciia Bp Tai cMnh nhu: Thdng tu so 200/2014/
TT-BTC, "Thdng tir sd 133/2016/TT-BTC, Thdng hr sd 132/2018/TT-BTC
- Lap vd phdn tich bdo cdo ketodn: Nha nudc cd quy
djnh thdng nhat ve npi dung, phucmg phdp, thdi gian lap vd giri doi vdi cac bdo cao ki" todn dinh ky, dd Id ede bao cao tdi cMnh (BCTC), cung cap thdng tin cho cac doi tugng quan tam, sir dyng thdng tin ke todn vdi nhiing muc dich khac nhau de dua ra cac quyet djnh phii hgp. BCTC ciia DN gom: Bao cao tinh hinh tai chinh; bdo eao ket qua hogt dpng, bao cao luu chuyen tien te; thuyet minh bao cao khac theo quy djnh ciia phap Mat. Ngoai BCTC, he thong bdo eao ketodn cua DN edn bao gom eac bdo cao ke toan qudn trj, khdng mang tinh chat bat bugc, nham cung ca'p thdng tin phuc vu yeu cau quan ly npi bg nganh, ngi bg don vj. Do vgy, ngi dung, Mnh thiie trinh bay, ky bao cao dugc quy djnh tiiy theo yeu cau quan tri trong timg DN.
Vide \6 diuTc cdng t i c ke t o i n tat doanh nghidp c i n g i n vdi x6 chite thUc hidn cic phuong p h i p kcT t o i n , cic nguyen tic k^toN^n v i d i ^ d d k i t o i n hien hinh, x6 chi2c v i n dung hinh thuTc k l toin hcfp
\^, c h i do ke toin, chuan mxic kitoan, thdng Id k l toin v i cic phUOng tien ky thuat tfnh toan hidn cd nhim d i m bio chit lUtfng ci&a thdng tin k i t o i n c6adtfnvi.
- To chiec cdng tdc kiem tra ketodn: Viee kiem tia ke toan nham dam bao viec thue hien diing ddn cac phucmg phap ke toan, cac che dd ke toan Min hanh;
To chiic cdng tac cM dgo cdng tac ki" toan tgi DN dam bao thye hien diing vai tid eiia ke toan trong quan ly kinh te, tai ehinh, Viec kiem tia ke toan se tang tnrdng tinh diing dan, hpp ly, khach quan cua thong tin ke todn dupe eung cap.
- Ung dung cong nghe xie ly thong tin trong cong tdc ketoan: Ung dung cdng nghi thdng tin trong cpng tae ke toan aia DN khong ehi giai quyet duge van de xir ly va cung cap thdng tin nhanh chong, thuan lpi, ma nd con lam tang nang suat lao dpng ciia bp may ke toan, tao co sd de tinh giam bp may, nang cap Miu qua hogt dpng aia edng tdc ke toan. Hien nay, hau het DN deu cd cac phan mem ke toan rieng de phuc vu cho cdng tac ke toan tai DN. Phan mem ke toan sir dyng phdi phii hgp vdi che dp ke toan hien hanh, dugc thiet ke phii hpp vdi dgc dii'm boat dpng san xuat kinh doanh aia DN.
Giii p h i p n i n g cao hieu qud to chufc cdng t i c ke toan trong doanh nghiep
Nhdm ndng cao Meu qua to chirc cdng lac ke toan tiong DN, tiong thdi gian tdi, edng tac nay can ehii y
mgt so ndi dung sau:
-Ve to chitc hd mdy ketoan: Hien nay, trong cae DN viec td chiic cdng tae, bp mdy ke todn cd the tien hanh theo mpt trong 3 hinh thiie: Td chiic bp may ketoan tgp trung; To chiic bp mdy ketoan phan tdn vd To chiic bp may ke toan hdn hgp (vira tgp trung vira phan tan). Thdng thudng, viec to chiic bg may kS^ todn can tuan thu nhung nguyen tac eo ban sau:
Phil hgp voi yeu c^u va trinh dp ngMep vy chuyen mon ciia dpi ngii cdn bg qudn ly, can bg k^ todn;
Ggn nhe, hgp ly, diing nang lye va hieu qud; Phii hgp vdi dgc diem, diSu kien to ehiie san xuat kinh doanh, diliu kien hoat dpng cua DN trin co sd tP chiie phan cap vd phan cdng rd rang rtfiiem vu thye hiin cdc phan hanh ke toan cho timg cdn bp ke toan ey the eua don vj.
- W hf thffng chitng tir ketodn: Hien nay, he tfiong chiing hi ke toan M§n hdnh do Bd Tdi chuih tjuy djnh, DN cd thi' ty tfiiit k^ chiing tir ke toan nhung phdi dam bdo ede yi'u to de thu nhgn vd cung cap thdng tin ke toan. Dong tfidi, biiu mdu chiing tit ke todn phii hgp vdi dgc diSti hogt ddng kinh doanh, dam bdo rd rdng, minh bgch, di kian tia, kiein sodt. C^n xay dyng he thong chiing tir dtm gidn, ro rang, phu hpp vdi quy dinh aia die dp ke toan, bin cgnh dd, eac cM tiiu phan anh tiong chiing tir phdi th^ Min dugc j ^ i^u qudn ly ndi bg. Tat ca cae chiing tir ke toan duge lgp tir tiong dtm vj hay tii cdc don vj ben ngodi phai tap trung vao phdng ke tf)an va cM sau kM kii'm tia xdc minh tinh phap ly ciia chiing tir tM mdi dimg gM sd ke todn.
-Vih^ thdng tdi khodn ketodn: Theo quy djnh Men hdnh, DN cd th^ lya chpn he thong tai khoan do Bp Tdi chinh ban hdnh kfem tfieo Thdng tir sd 200/2014/
TT-BTC, Thdng tii sd 133/2016/TT-BTC, Thdng tu sd 132/2018/TT-BTC. Nhu vgy, DN can dya vao he thdng tai khodn ke todn do Bg Tai chinh ban hanh, DN cdn cii vao ehiic ndng, nMem vy vd tinh chat hogt dpng, ciing nhu dgc di^m sdn xuat kinh doanh va yeu cau qudn ly de ngMen cihi, Iga chpn cdc tdi khoan ke toan phii hgp de Mnh thanh mpt he thong tai khodn ki"
toan cho dtm vj minh.
- Ve ki^m tra, gidm sdt trong cdng tdc tS chuc ke todn: Viec kie'm tra, gidm sdt edng tdc to ehiic ke todn trong DN, nham ddm bao eho cdng tdc ke todn trong cac DN thye hien tot eae yeu e'au nMem vy va chiie nang cua minh trong cdng tdc qudn ly. Day la viec Idm thudng xuyen va ddi hdi bdt bugc tgi DN nham ddm bdo edng tac td ehiic ke todn thye hien diing quy djnh ciia phdp lugt gdn vdi viec td ehiic hudng dan cdc can bg, nhdn viin tiong dtm vj Meu
va chap hdnh ehe dd quan ly kinh te, tai chinh ndi chung vd ehe dg ke todn ndi rieng vd to chiic kiem tra ke todn npi bp to chiic.
- iXng dung cdng nghe thdng tin trong cong tdc to chitc ketodn: Doling dyng tot cdng nghe thdng tin vao cdng tac ke toan, DN can td chiic tiang bj tMet bj, phuong tien ky thugt, kien thiie tin hgc cho bg phgn ke toan de ke toan vien cd the sir dyng thanh thgo tMet bj, vgn hdnh dugc cdc chuong trinh tren tfiiet bj tir dd phyc vg tdt cdng tdc ke todn.
Kit luin
Ke toan ed vai trd quan trgng tiong he thong edng cy cjudn ly ciia DN. Trong khoa hgc qudn ly, ke toan duge nhin nhan la viec thu thgp, xii ly. Idem tia, phan tich vd cung cap thdng tin kinh te, tdi chinh dudi Mnh thiic gia tri. Men vat va thdi gian lao dpng. Ke tpan cdn Id khoa hgc thu nhan, xii ly vd cung cap toan bg thong tin ve tdi sdn, sy vgn dgng tdi sdn, cdc hogt dgng kinh te tai chinh trong DN, nham kiem tra, giam sat todn bg hogt dpng kinh te, tai chirih ciia DN. Tuy nMen, vai tid quan trgng ciia ke todn cM dugc phdt huy kM dan vj ke todn to chiic cdng tdc ke todn khoa hpe va Meu qud.
Viic td diiic cdng tac ketoan tgi DN can gdn vdi to ehiie thge Men eac phuang phdp ke todn, cdc nguyin tac ke todn va ehe dp ke todn Men hanh, td ehiic vgn dyng Mnh thiic ke toan hgp ly, che dg ke todn, chu&i mgc ki" todn, thdng le k^ todn vd cdc phucmg tien ky thugt tinh toan M§n cd nham ddm bao chat lugng eua
thdng tin ke toan tnia dan vj. W
Tdi lidu tham khdo:
1. QuSc hpi (2015). ludt Kitodn sd 88/2015/0H13:
2Chlnhphu(2016).Ngh!dinhsSm/2016/NB-CPquydinhchitiiimdtsSSiiu cua Ludt Kitodn ndm 2015;
3. Bo Tdi chlnh (2014), Ihdng tit so 200/2014/TT'BTC ngdy 22/12/2014 hudng ddn chidd kitodn doanh nghiip;
4. Bd Idi dilnh (2016), Thdng tUsS 133/2016/n-BIC ngdy 26/8/2016 hudng ddn chidd kitodn doanh nghiip nhd va vira;
5. Bdo Ngoc Hd (2018), Td chdc cdng tdc ki todn doanh nghiep theo quy Smh cda ludt Ketodn 2015;
6. Ke todn Bdc hfinh (2019), idm thi ndo (Hndng cao hiiu qud Ong tdc kitodn doanh nghiip?.
7. Bdng Hdu Khdnh Twng (2020). Bdn vi tddOcOng tdcklto^ doanh ngbi^
theo quy dinh hiin hdnh, T^ chf Tdi dilt^ky 2 thdng 11/2019.
Thdng tin tdc gid:
rs. Nguyen Vdn Hda. Tn/dng Bgi hgc Hda Binh Email: [email protected]
