PHO BIEN KIEM T H t f C
Bao cao lull chuyen tien te:
Tu" goc nhin
cua ly thuyet he thong
ThS. LE H 6 N G L A M Tru'dng Cao ddng Cong nghe va Quan Irj SONADEZI
Bao cao liAi chuyen tien t$ (BCLCTT) la mOt trong 4 bao cao do BO Tai chi'nh quy dinh dd'i vdi cac doanh nghidp. Tuy nhidn, vi^c khai thac thdng tin tren BCLCTT d^ phiic VM cho cong tac dinh hifdng kinh doanh cua doanh nghidp vSn con mdi me. Ydi each tid'p cSn tuf ly thuyd't h^ thd'ng, phdn tich BCLCTT mdt each toan di$n trong md'i quan h$ bi^n chitng vdi cac bao cdo
khac, se dem lai ket qua chi'nh xac hdn. _^
M O H I N H HE T H O N G LLAJ C H U Y E N T I E N T R O N G D O A N H N G H I E P
Trong nhiftig nam day, cung vdi bao cao ket qua kinh doanh (BCKQKD), BCLCTT nhan difdc s\i quan tam nhieu hdn lirphia cat: nha quan tri va nhu'ng ngi/di sii'dung bao cao tai chinh ben ngoai. BCLCTT ghi nhan theo cd sd tien (cash basis) vii BCKQKD ghi nhan theo cd sd don tich (accrual basis) la mot cap bo sung cho nhau trong viec phan anh k6't quS hoat dong kinh doanh v^ nhiJng thay doi trong tai san va nguon von cua bang can do'i ke'toan (BCDKT). Vdi viec ghi nhan theo cd sd tien. BCLCTT cung cap thong tin ve kha nang tao ra tien cua doanh nghiep, ioai bo du'de nhu'ng han che chu quan cua cac phi/dng phap ke'toan khac nhau ap dung cho Cling mot su" kien cua cd sd don tich. Tuy nhien, BCLCTT cd han che la khong phan anh kha nang sinh Idi mpt each rd rang.
He tho'ng lutj chuyen tien trong doanh nghiep du'de xay dUng dda theo cd sd ke' toan tien, nghTa la, ca BCLCTT v^
BCDKT deu phai du'de ghi nhan theo cd sd tien. Theo do, BCDKT ghi nhan theo 2 phan tai san va nguon vo'n. T^i sSn se khong cd khoan "Phai thu khdch hang";
Nguon vo'n se chi cd "Nd vay" vS "Vo'n chu sd hiftj", khong co eac khodn nd phSi tra nhif: "Phai tra ngifdi bdn", "Phdi trd ngifdi lao dpng", "Chi phi phdi trd"...
Cac khodn muc nay khi chi trd ti^n se du'de ghi nhan \h. hang ton kho hoSc t^i san eo'dinh thuoc tai san.
Ke't noi BCLCTT va BCDKT ghi nhan theo cd sd tien, lap thanh mo hmh lUU chuyen tien trong doanh nghiep difdc mo ta nhif ia mot he thong gom ed mdt chtfc ndng va ba cap bac he, theo phifdng phdp "b^c cau" va du'de xem xet theo thdi gian 3 nam:
nam tnfdc, nam hien tai va nam dtf bdo.
De hieu ro y nghTa eua BCLCTT, nen ke't nd'i BCLCTT vdi BCDKT ghi nhdn theo cd sd tien thanh mgt he tho'ng duy nha't gom 3 bac thang: he tren, he vil h6 di/di. Trong dd, he tren Ik ddng lien lien quan dd'n nd vay va von ehu sd hifu thupc hoat dgng tai chinh, bao gom: he, 1^ ddng tien hen quan de'n lai san ngan han thupe boat dgng kinh doanh, he, la ddng tien lien quan den tai san dai han thupc hoat dgng dau tif. He dUdi 1^ ede ddng tien chi tie't d hoat dgng kinh doanh va hoat
Kinh ifi'va Dtf bj.,
ddng dau tif. Cdc ddng tien nay, tuy be ngodi ed khac nhau, nhiftig chung q^uy lai, chung chi la mpt ddng Itfu chuydn vd^n vdi bon qud tnnh ndi tie'p, g6m: huy dpng tien, suf dung tien, tao ra tien va hoan tra tien. Cdch tiep can theo he thd'ng nay phdn dnh cdi nhin toan dien ve cd che^
van ddng hen tuc thay do! hinh thl?c cua von. Dd Id cd sd ly thuyet nen eho viec xay difng he thong quan tri tien, thiet ke' mau bieu bdo cdo \\iu chuyen den te, va xdc lap he tho'ng cac chi so' t&i chinh tiep can theo cd sd tien (Hinh 1).
BCLCTT phdn dnh sif thay doi trong tai sdn va nguon von ciia BCDKT, ghi nhan theo cd sd tien. Cho nen, cac ddng tien tren BCLCTT cd lien quan mat thiet vdi cdc khoan muc tdi san phi tien te va cde khoan mue nguon vd'n ffen BCDKT. Tijf mo Wnh ly thuyet he thd'ng lifu chuyen tien, eac khdi m?m nguyen ly du'de rut ra nhif sau:
- Hogt dgng tdi chinh la nhu'ng hoat dgng lien quan de'n von vay, vo'n chu sd hiJu, hodc cdc nghTa vu tdi chfnh khdc.
• Hogt dgng ddu tu la nhiJng boat dong lien quan de'n tdi sdn ddi han.
- Hogt dgng kinh doanh la nhu'ng hoat dOfig lien quan de'n tdi sdn ngan han hoac cde hoat dong khdc khdng phai la hoat dOng tdi chinh hay hoat ddng dau tiT.
- Dong ticn gom: ddng thu hoac ddng chi eija tiin vd tu'dng difdng tien, khdng bao g6m cdc khodn chuydn dich trong npi bd giifa ti^n vd tu'dng du'dng tien.
- Ddng tien tff hogt ddng tdi chinh.
g6m: ddng thu hodc dong ehi eua tien vd tifdng difdng tiin lien quan de'n vd'n vay, von chd sd hiiu, hodc cac nghTa vu tdi ehinh khdc. Ddng tien tu'hoat dpng tdi chinh du'de chi tie't hda thanh: nghia vu tdi chinh ng^n han vd dai han.
- Ddng tien tff hogt d$ng ddu tu, gom:
ddng ehi hodc ddng thu cua den vd tifdng du'dng tien lien quan de'n tdi sdn ddi han. Ddng tien tiJf hoat dpng dau tif difdc chi tie't hda thdnh: dau tif tdi san cd' dinh, diu tif tdi chinh dai han vd dau tif ba't dOng sdn.
- Ddng tiin tff hogt dgng kinh doanh, g6m: ddng chi hoac ddng thu cua tien va Iifdng difdng tien lien quan den tdi san ngin han; ddng ehi khdc hodc ddng thu khdc Clia tien vd tifdng difdng tien khdng phai Id ddng tien tCf hoat ddng tdi chinh hoac diu tif. Ddng tiin tif hoat dpng kinh doanh difde chi tie't hda thdnh: kinh doanh hdng hda - dich yu, kinh doanh lai chinh vd kinh doanh bat ddng sdn.
^ - Ddng tien vdo: la dong thu cua den va tifdng du'dng tien d hoat dong tdi ehinh.
- Dong tien sff dung: la ddng chi cua tien va tifcfng difdng den d hoat dgng dau lU va hoat dpng kinh doanh.
- Ddng tiin tgo ra: la ddng thu ciia tien va tifdng du'dng tien d hoat ddng dau tif va hoat dpng kinh doanh.
^ - Dong tien ra- la dong chi cua tiin vd Ufdng difdng tien d hoat ddng tdi chinh.
MQ HINH LL/U CHUYEN V 6 N -
MOI TUtfNG QUAN G I Q A CAC DONG TIEN TRONG DOANH NGHIEP
Md hmh lu\i chuyen vdn trong doanh nghiep phan dnh qua tnnh lien tuc thay ddi hinh thifc cua vd'n tif tdi san tien te sang tdi sdn phi tien te va ngifde lai tir tai san phi tien te sang tdi san tien ce. diidc dat trong md'i quan he bien chd'ng vdi cdc nghia vu tdi chinh dd'i vdi eac nha dau tiT va nhd cho vay. Doanh nghiep phdi kiem scat chat che de dam bao tinh can dd'i d ta't ca cdc khdu thdnh phan cua dong luu chuyen vdn. Neu khdng hoaeh dinh td't, de mpt khau ndo dd bi mat cdn dd'i vdi khau ke tie'p, thi vdng tuan hoan vd'n se khdng lie'p dien va doanh nghiep co the bj ngifng hoat ddng vT thie'u sif lien tuc cua nguon life tai chinh.
Quan he giffa dong tien sff dung vd ddng tien tgo ra:
Ddng tien suf dung hinh thdnh nen tai san phi tiin te tieh triJ, ngUdc lai, dong tien tao ra Id ke't qua cua viec chuyen hda tdi san phi tien te tich tnJ tnfdc dd thanh tien. Hai ddng den nay, ihife cha't, chi Id mpt dong chi - thu. gom hai qua trinh: chuyen hda tien thanh tai san phi tien te (chi) va chuyen hda tdi san phi den le thdnh tien vdi so' Iifdng Idn hdn hoac nho hdn tuy thugc vdo ke't qud cua viec ban cac tai san dch tru' lai hay 16 (thu).
Ne'u ddng Ihu Idn hdn ddng chi nghia Id doanh nghiep lam an cd lai vd ddng chi - thu se lien tuc tuan hoan khdng ngifng nghi. Ngddc lai, neu ddng thu nho hdn ddng chi, nghTa la doanh nghiep bi 16 va ddng chi - thu se khdng tuan hodn Hen tuc, do so'tien tao ra khdng du bij dap so' lien su' dung, tinh trang tham hut tich tu keo ddi ddn de'n doanh nghiep se ngifng hoat ddng vi bi ma't
H i N H 1 : MO HINH HE THOMG LdG C H a Y E M T I E N TRONG D O A N H NGHIEP
Economy and Forecasi Review
61
PHO BIEM KIEM THtfC
HiMH 2: MO HINH DONG LdU CHUYEN VON TRONG DOANH NGHIEP
he't vd'n. Ddng tiin sd dung vd ddng tiin tao ra du'de phan loai chi tie't theo hai ehiJe ndng ciia doanh nghiep la kmh doanh va dau td. Viec phan loai ndy nhdm phan biet kha nang thanh khoan khdc nhau giifa tai san ngdn han vd tai san ddi han. ChiJc ndng kinh doanh va dau tu'difdc phan chia thanh 3 ITnh vife: kinh doanh vd dau tu" san xua't hdng hda - dich vu; kinh doanh va dau tif tdi ehinh; kinh doanh va dau tu' bat ddng sdn. Cd sd cua viec phan chia ndy xua't phat tif kha ndng sinh ldi vd mffc do rui ro khdc nhau giiJa hdng hoa - dich vu, bat dgng sdn vd cdc san pham tai chinh
Quan hi giffa ddng tien vdo vd ddng lien ra: Dong tien vao eung cap vd'n cho hoat dgng dau tu" va kinh doanh cua doanh nghiep tiJede nhd tdi trd. Ngifdc lai, ddng tien ra hodn tra vd'n eho cdc nhd tai trd du'de lay tiJ ddng tiin tao ra trong hoat ddng kinh doanh vd dau td. Hai ddng tien ndy, thifc chat, ehi Id mdt ddng thu - chi gom hai qud trinh: tiin dich chuyen tif ben ngoai vdo doanh nghiep (thu) va tien dich chuyen tiJ doanh nghidp ra ngodi (ehi). Nd'u ddng ehi Idn hdn ddng thu nghia Id doanh nghiep tra du'de vd'n gdc va tdi tdc cho eae nhd tdi trd, hp se tid'p tue tdi dau tif vd ddng thu - chi se lien tuc tuan hoan khdng ngifng nghi. Ng^dc lai, nd'u dong chi nhd hdn ddng thu nghia la doanh nghidp khdng tra du vd'n gd'c va ldi tffc cho nha tdi trd, hp se khdng tie'p tuc tdi dau tff vd ddng thu - chi sd bi gidn doan, doanh nghidp se ngffng hoat dong vi thie'u vd'n.
Quan he gida dong thu - chi vd dong chi - thu: Ddng thu - chi la ddng tiin d ben ngodi, cdn ddng chi - thu la ddng tien ben trong doanh nghiep. Hai ddng tien nay, thffc chat, chi la mdt dong lUu chuyen vdn van dgng qua bd'n qua trinh dan xen nhau: huy dpng tiin (thu), sff dung tiin (chi). tao ra tien (thu) vd tra tien (chi) (Hinh 2).
Nd'u gpi dong tien tao ra trong doanh nghiep la ddng tiin trong va ddng den di vdo doanh nghiep Id ddng tiin due. thi ddng tien di ra khoi doanh nghiep phai Id ddng tien trong. nghia la tinh hinh tdi chinh cua doanh nghiep lanh manh. Ngffdc lai, neu ddng
tien di ra khdi doanh nghiep Id ddng tien due. thi xua't hien kha nang doanh nghiep huy dpng nguon tien mdi de tra nd cu. chff khdng phai doanh nghidp lam ra du tien de thffc hidn cdc nghTa vu tdi chinh de'n ban.
M O T SO KIEN NGH!
Dffdi gdc nhin ciia ly thuyd't hd thong, ndn xem xet difa mdt so'khdi niem khung ve BCLCTT ciJng vdi cdc khdi niem khung ve BCDKT va bdo cdo ke't qud kinh doanh hdp thdnh mgt bp khung khdi niem ve bao cdo tai chinh day du.
Ben eanh dd, cde cd sd dao tao cung can xem xet dffa md hinh hd tho'ng Iffu chuyen tien vdo chffdng trinh gidng day d bac cao ddng, dai hpe chuydn ngdnh ke" todn, nham tao dieu kidn cho ngffdi hpe tiep can dffde nguyen ly van dgng thay ddi hinh thffc cua ddng vd'n. Dd se la cd sd cho viec nhan thffc, ddnh gid cdc BCLCTT, mpt cong eu qudn ly tai ehinh khdng the' thie'u dd'i vdi cdc nhd qudn tri va nhifng ngffdi sff dung thdng dn doanh nghidp, nha't Id cdc ngan hdng vd ede nhd dau tif tai chinh.Q
DINH CHINH Trong Tap chi s^ 15 (T8/2013), trang 58.
- Cong thffc 1 xin d9c lai la:
Tien ton diu ky + Tien thu ttK hoai d$ng kinh doanh (HDKD) + Tiin thu tCf
hoatd$ngdaulif(HDPT) ,o^
Tong lien chi cho ba hoat dgng HDKD, HDDT va HDTC + Tien t6n c\i6\ kJ
- Cong thffc 2 xin dpc lai \ki Tien thu tir HQTC Tong tien chi cho ba hoat dong HDKD.
HDDT vS HDTC + Tien ton cuoi ky - C6ng thffc 13 xin d^c l^i la:
Tiin thu til HDKD - Tiln thu tflfkhoin DTTC ngan han vii BDSHH
Tien thu \\S HDKD Thanh that xin l3i tdc gid v^ ban doc
T A l L I E t THAM KHAO
1. Bd Tdi chinh (2002). He thd'ng chudn muc ki'todn .so 24 - Bdo cdo luu chuyen tien le. ban hdnh va cdng bo theo Quye't dinh so 165/2002/QD-BTC, ngdy 31/12/2002
2. Phan Dung (2(K)7). Phuang phdp ludn sdng tgo. giao tnnh Trung tarn Sdng tao Khoa hoe - Ky thuat. Trffdng Dai hoc Khoa hgc Tff nhien. Dai hoc Quoc gia TP.HCM
3. W eiss and Yang (2007), The Cash Flow Statement: Problems with the Current RUIL-S. The CPA Journal, truy cap tff http://www.nysscpa.org/cpajournal/2007/307/essentials/p26.htm
