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ThS. DAM THI KIM OANH*
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rong hoi ainb Ihay doi thue sudt tbnc thu nhdp doanh nghiep (TNDNj cung nhtisU bung no cua thi triidng chdng khodn (TTCK), cdc nhd qudn tri doanh nghiep trong cdc cong ty co phdn niem yet cd nhieu dgng ltic thuc hien hdnh vi dieu chinh lgi niiiidn, dieu ndy gdy khd khdn cho cdc doi tUOng sii dung thong tin. Hdnh vi ndy cituyeu dtidc thtXc bien thong qua chinh sdch trich lap diJphong cua ke'todn. Nhdm giup cho cdc doi tlidng sil dting thong tin co cat nliin kbdch quan hdn ve ket qud hogt dgng kinh doanh cita doanh nghiep, bdi viet tap trung trinh bdy ve ke todn tnch lap du phdng dnb biidng den thong tin tren cdc bdo cdo tdi chinh.Tfi khda: cdng t)- cd phdn n i l m j et, bao cao tdi chinh, chinh sdch du phdng.
Bdn chat trich lap dii phdng
Hieu chung nhat, mot khoin dfi phdng ia khoan np phat tra khdng chac chan ve gia tn hoac thdi gian Viec tnch lap dfi phdng dupc hieu la vile ghi nhan vao chi phi Clia doanh nghiep cac chenh lech nhd hpn cua gia trj tdi san cua doanh nghiep tai thdi diem lap bao cao
tai chinh va gia tn ciia cac tdi san ndy tai thdi diem mua, hoac ghi nhdn mdt khoan dfi phdng tfidng fing vdi cac khoan no phai tra (tren cd sd dfia ra mdt fide tinh dang tin cay}, vi no la cdc nghia vy ve n o phdi tra hifn tai va chac chin se iam gidm sut cdc ldi ich kinh te de thanh toan cac nghla vy vl khodn np phai tra do.
'Vien Ke todn-Kiem todn, Diu hoc Kinh le Quoc ddn
- ihinc 7i2ll\'i j NGHIEN t t a KHOA l l p C Klfi.M TOAN
Nhfi vdy, ve ban chdt trich lap dfi p h d i ^ chinh Id ghi nhdn trfidc vao chi phi mpt khodn chfia thfic chi vao chl phi kinh doanh, chi phi dau tfi tdi chinh cua ky bdo cao, nhdm co ngudn tdi chinh can thilt d l bu ddp nhfing thift hai cd t h i s l xdy ra trong ky k l toan sau. Trich lap dfi phdng day du se phdn dnh chinh xac hdn tinh hinh tdi chinh cua doanh nghifp tai thdi d i l m ldp bdo cdo, tdi san cua doanh nghifp s l khdng bj danh gid cao hdn so vdi gia thi trfidng ciing nhfi khdng danh gia thap hon gid trj ciia cac khodn nd phai tra vd chi phi. Vifc Idm ndy t h i hifn tuan thu triet d l nguyfn tdc than trpng trong k l t o a n .
Tuy nhien, khi trich lgp dfi phdng, ddi khi phai doi hdi ngfidi ldp bdo cdo phdi sfi dung cac "xet doan nghf nghifp". Vi Id cdc xet dodn nen mang nang tinh chu quan, khd cd mpt tifu chuan nao de danh gia tinh hpp ly cd. Chinh vi vgy, tinh tin egy cua cac khodn dfi phdng la mpt van d l ngfidi sfi dyng bdo cdo tdi chinh can dac bift quan tdm, bdi cd khd nang ngfidi lgp bdo edo se tim cdch che gidu nhflng thdng tin quan trpng n l u nhflng thdng tm ndy cd anh hfidng khdng t6t d i n quyin lpi cua hp, quyen lpi cua doanh nghifp.
K l toan trich ldp dfi phdng
Theo Chuan mfic Ke toan Vift Nam sd 18 - "Cdc khodn dfi phdng, tdi sdn vd np tilm tdng", mpt khodn dfi phdng chi dfipc phep trich lgp khi thda man du cdc dieu kifn sau:
- DN cd nghia vu n p hien tai (nghia vu phap ly hogc nghia vy lifn ddi) do k i t qua tfi mdt sfi kifn da xdy ra.
- Sfi giam sut ve nhflng lpi ich kinh t l cd t h i xdy ra ddn din viec ylu cau phdi thanh todn nghia vy np;
- Dfia ra dfipc mpt fide ttnh dang tin egy vl gid tri cua nghia vu n p dd.
Cdc khodn trich lap dfi phdng bao gdm dfi phdng gidm gid hdng tdn kho, dfi phdng gidm gid ede khodn dau tfi tdi chinh, cdc khodn trich lap dfi phdng n p phdi thu khd ddi vd dfi phdng cac khodn bao hanh sdn pham, hdng hod, cdng trinh xdy Up (ddi vdi cdc doanh nghiep xdy lap) cd tac dpng ddng k l d i n kit qud sdn xult kinh doanh cda doanh nghiep. Vi vay, ngfidi lap bdo cdo tdi chinh cd the sfi dyng khodn lap dfi phdng nay nhfi mdt cdng cy de dieu chinh mdt s6 chi tilu tai chinh phan anh kit qud hogt dpng kinh doanh blng each ap dyng mfic
lgp dfi phong khac so vdi mfic cdn thilt. Ngodi ra, doanh nghiep cdn Ifia chpn thdi diem nao ghi nhdn cac khodn dfi phdng va khi nao hoan nhdp dfi phdng vdi mfic hoan nhap la bao nhieu.
Doi vdi dfi phdng gidm gia hdng tdn kho, theo VAS so 02- Hang tdn kho quy dinh eudi niln dp k l toan khi gid tri thuan cd the thfic hifn dfipc ciia hdng ton kho thdp hdn gid gdc (trj gid thfic t l cua hdng tdn kho khi phdt sinh nghifp vu kinh tl) thi phai lap dfi phdng giam gid hdng tdn kho. Trong khi do, gia tri thuan ed thfic hiln dfipc la gia ban fide tinh cua hang tdn kho trong ky sdn xuat kinh doanh binh thfidng trfi (-) chi phi fide tinh d l hodn thdnh sdn pham vd chi phi fide tinh can thiet cho viec tieu thy chung. Mfic trich lap dfi phdng gidm gid hdng tdn kho hodn todn phu thupc vao gid bdn fide tinh vd chi phi fide tinh. Nhfi vgy, nhd qudn tri cd t h i dfia vdo ehinh sdeh lap dfi phdng gidm gid hdng tdn kho de tac dpng vdo chi phi vd lpi nhudn trong ky thong qua viec "fide tinh".
Chinh sach lap dfi phdng phai thu khd ddi n h l m dfi phdng tdn thit cua cdc khodn np phdi thu qua han thanh todn, n p phdi thu chfia qud hgn thanh toan nhfing eo t h i khdng ddi dfipc do khdch hang khdng cd kha nang thanh toan. Theo quy dinh, khodn dfi phdng phdi thu khd ddi dfipc trich trfidc vdo chi phi hoat ddng kinh doanh nam bao cdo, giup doanh nghifp cd ngudn tdi chinh d l bu dSp nhflng tdn that cd the xdy ra trong nam ke hogch, dam bdo doanh nghiep phan anh gia tri cac khodn phdi thu khdng eao hdn gid tri cd t h i thu hdi dfipc tai thdi diem lap bao cao. Nhfi vgy, mfic trich lap dfi phdng dfia vdo dfi kiln mfic tdn thit cd t h i xay ra hodc tudi n p qud han cua cac khodn np, n l n nhd qudn t n hoan toan cd the dilu chinh chi phi vd Ipi nhudn theo mong mudn thdng qua vile dfi kiln mfic dp tdn that ddi vdi nhflng khodn n p chfia d i n han thanh toan hoac dieu ehinh tudi nd cua cdc khoan np phdi thu. Ngodi ra, nhd quan tri edn cd the thfic hifn xda np hogc tri hodn vifc xda n p ddi vdi cdc khoan phdi thu da qua han tren 3 nam.
Trong trfidng hpp doanh nghifp cd hogt ddng ddu tfi tdi chinh nhfi mua co philu, trdi philu... thi doanh nghiip cdn phai thfic hien danh gia lai cdc khodn dau tfi nay theo gia thi trfidng vao thdi diem euoi nam. Tuy nhien, trfidng hpp doanh nghifp dau tfi mua cd phieu chfia nilm yet hoac thanh khodn thap thi vile ddnh gid lgi cdc khodn dau tfi nay khdng de dang nhfi trfidng
N G H I E N c f i u KHOA H p c K I M M T O A N I S693-thing7/2015 j 1
NGHlfiN CtjTU TRAO B6I
hpp mua cd phieu eua cdc cdng ty da mem yit trfn san.
Nhfing dieu dd lai tgo cP hpi d l ddng cho doanh nghifp dilu chinh lpi nhuan va chi phi thdng qua vifc Ifia chpn mfic ghi nhdn dfi phdng gilm gia dau tfi tdi chinh.
Dfi phdng cdc khodn bdo hanh san pham, hdng hod, cdng trinh xdy Ilp dp dung cho nhflng sdn pham, hdng hda, edng trinh xay lap do doanh nghiep da thfic hifn vd da ban hogc ban giao trong nam dviac doanh nghiep cam kit bao hdnh tgi hpp ddng hogc cde van bdn quy dinh khac. Theo quy dinh mfic dfi phdng trich lgp tdi da khdng qua 5% tdng doanh thu tieu thu ddi vdi cac san pham hang hda va khdng qua 5% tren tdng gia t n cdng trinh ddi vdi cdc cdng trinh xay lap. Nhfi vdy, doanh nghifp se trich lap mfic dfi phdng bdo hdnh sdn pham, hdng hda, cdng trinh xdy ldp cao hay thap trong mfic trich ldp quy djnh nhieu khi cdn phu thupc vao doanh nghiep cd y dinh ghi nhdn mfic Ipi nhudn cua ky bao cdo.
Thong tin cdc khodn dtf phong trinh bdy trfn bao cdo tdi chinh
Doanh nghiip phdi trinh bay trong bao cao tdi chinh tfing logi dfi phdng theo cdc khodn muc:
- Sd dfi ddu ky vd cudi ky;
- Sd dfi phdng tdng do cdc khoan dfi phdng trich ldp bo sung trong ky, k l cd vifc tang edc khodn d\i phdng hifn ed;
- Sd dfi phdng giam trong ky do phat sinh cae khodn chi phi lien quan den khodn dfi phdng do da dfipc lap tfi ban dau;
- So dfi phdng khdng sfl dyng d i n dfipc ghi gidm
(hodn nhap) trong ky;
- S6 dfi phdng tang trong ky do gia tri hien tai efia khodn dfi phdng tdng len theo thdi gian vd do dnh hfidng eua vifc thay doi ty If chilt khlu ddng tien.
Ddi vdi mdi logi dfi phdng cd gid tri trpng yeu, doanh nghifp phdi trinh bay cdc thdng tin sau:
- Tdm tit ban chat cua nghia vu nd vd thdi gian chi trd dfi tinh;
- Ddu hifu cho thiy ed sfi khdng chle chan v l gid tri hogc thdi gian cua cdc khodn chi trd. Khi can dfia ra thdng tin day du thi doanh nghiep phdi trinh hay nhflng gii dinh chinh lien quan din cdc sfi kiln xay ra trong tfidng lai;
- Gia tri cua khodn bdi hoan dfi tinh nhdn dfipc nlu gid trj Clia tdi san da dfipc ghi nhdn liln quan den khodn bdi hodn dfi tinh dd.
Ihtfc tiSn vifc trinh bdy cdc khoan dtf phdng trfn bdo cdo trdi chinh cua cdc cong ty cd phan niem yIt trfn thj trfidng chiing khodn Viet Nam
Vifc trich lgp chi phi dfi phdng trong cde doanh nghiep cd vai trd h i t sfic quan trpng. Trich lap dfi phdng khdng chi giiip cdc doanh nghifp cd the chu ddng trong vile ddl phd vdi cac rui ro tilm In ludn ton tai sin cd trong doanh nghifp md nd cdn giup doanh nghifp gidm mpt phan thue phai ddng cho ngdn sdch nhd nfidc. Thy nhiln, cd mdt thfic te la ed nhflng doanh nghifp thay vi trich lap cac khodn dfi phdng mdt cdch day du hp san sdng Id di nhflng nil ro tilm an di cd mpt bdo cdo tai chinh dep. Vi ly do do ma thdng tin v l cac khodn dfi phdng ndy cflng dfipc trinh bay sd sdi tren thuyet minh hdo cdo tdl chinh.
Thuyet minh bdo cao tdi chinh Id mgt thdnh td eua bdo cdo tdi chinh, cung cap cho ngfidi dpc bdo cdo cdn cfl cua cdc sd lieu d}i<Jc hach toan t r l n bdng can ddi k l todn vd bao cdo kit qud kinh doanh. T h i nhfing, nhieu ban thuyet minh lgi theo kilu "ndi mdt ddng, Idm mdt nio". Bdn thuylt minh bao edo tdi chinh trong nhieu trfidng hpp khdng thuyet minh cac chi tilu cd tinh chat trpng ylu theo quy djnh cua ehuln mfic k l todn, khiln ngfidi dpc khdng cd dd0c edi nhin rd rang, chdn thfic v l
doanh nghifp.
Bdo cao tdi chinh dfipc kiem todn cua nhilu doanh nghiep trong nhfing nam gan day vd trong ban nien dp 2014 noi Ifn cac f k i l n ngogi trfi, Ifiu y tfi cdng ty kiem todn. Trong dd y kiln ngoai trfi vl vifc doanh nghiep khdng trich lap dfi phdng day du la tfidng ddi phd bien.
Theo dd, nhieu edng ty khdng trich lap dfi phdng d l thay cdc khodn lai ldn van n i m tren bao cao, nhfing n l u trich lap dung thi chang nhfing khdng cd lai ma cdn co the 16.
Mac du viec trich lgp dfi phdng ndy se giup cho doanh nghifp gidm ddng thul, nhfing nhieu cdng ty van chap nhdn ddng thue cao de gidu di cdc khodn 16 va tilm tang 16, \ i lo ngai dnh hfidng den gid c6 philu t r l n san.
Sau kiem toan, thdng k l cua Vietstock cho thdy d i n 80% doanh nghifp trong sd 500 doanh nghifp da ra bdo cao tai ehinh kiem toan hpp nhat phdi d i l u chinh sd lifu tgi khodn muc Ipi nhudn sau thue nam 2013.
Gan day nhat Id mua bdo cdo tai chinh bdn n i l n sodt xet 2014, theo thdng ke cua Vietstock, trong hPn 96%
doanh nghifp n i l m yIt da ra BCTC ban nien soat xet 2014 (tinh d i n ngdy 08/09 vd khdng tinh d i n doanh nghifp bdo hiem, chfing khoan, ngdn hang) cd khodng 60% don vi phdi d i l u chinh khodn myc lpi nhuan sau t h u l so vdi trfidc soat xet. Trong do phai ke d i n cae doanh nghifp phai dilu chinh md nguyin nhdn chu ylu Id khdng trich lap day du cdc khodn dfi phdng.
Dien hinh la tai bao cao tdi chfnh soat xet 6 thang nam 2014 cfia Tdng cdng ty Cd p h i n Xuat Nhdp k h l u va Xdy dfing Viet Nam, ddn vi kiem toan da cd Ifiu y hang loat v l vdn d l trich lap dfi phdng, n p khd ddi eung nhfi cdc khoan cdng n p tiem tdng. Trfidc h i t phdi ke den la cdng ty con Cdng ty Cd p h i n Xdy dfing sd 15 16 sau kilm todn tang gap ddi len 66,6 ty ddng do trfidc do cdng ty khdng thfic hifn trich lap dfi phong giam gia dau tfi dai han va phai thu khd ddi.
Kit lu^n
Nhfi vay, eo the thay ring, so vdi mfia Idem todn 2013, bdo cao tai chinh bdn nifn sodt xlt 2014 cua doanh nghifp n i l m yIt da cd cai thifn rd net ve mfic dp chinh xae, hpp ly the hien qua ty If dieu chinh ldi nhugn sau thue da giam tfi 80% xudng cdn 60%, ddng thdi mflc dd difu chinh cung da gidm rat nhilu. Tuy nhien, vdi thdng tin ndy d l Ifiu y edc nhd dau tfi, cdc ddi tfipng sfi dyng thdng tm can xem xlt ky cdc thdng tin trinh
bdy trfn bdo cdo tdi chinh d l cd dfipc danh gia ehinh xdc vl doanh nghifp. De cd quylt djnh ddu tfi dung d i n trln Cd sd thdng tin tfi hdo cdo tai chinh cua cdc cdng ty niem yet, nha dau tfi phdi cd kien thfic tdng h p p vd quan tam d i n cac dau hifu t h i hifn sfi khdng minh bach trong viec cung cap thdng tin. Ngodi vifc dpc hao cdo tai chinh, cac nha diu tfi nen phai nghiin cfiu ky ban Thuylt minh bao eao tdi ehinh d l hieu rd ve ehinh sach k l todn, cu the nhfi chinh sach trich lap dfi phdng cua doanh nghifp. Ngfidi sfi dyng thdng tin n l n thgn trong khi dpe bdo cdo, phdi sfi dyng y kiln cua kilm todn viln d l thfic hien nhflng dieu chinh cln thiet trfidc khi phan tich thdng tin.
TAI LI$U THAM KHAO
1. Chen Ming'Chia (2012), The influence of workplace sprituality on motivations for earnings management: A study in Taiwan's hospitality industry. Journal of Hospttaltty Management and Tourism, Vol. 3(1), pp, 1-11.
2. Dudng Nguyin HUng (2014), Hdnh vi qudn tri ldi nhudn doi vdi thong tin ldi nhudn cong b6 tren bdo cdo tdi chinh. Tap chi Ke todn vd Kiim todn, so 1+2/2013.
3. Huynh Ibt Vdn (2012), Nghien cUu hdnh vi dieu chinh ldi nhugn d cdc cong ty co phan niem yet trong ndm ddu niem yit tr&n thi trUdng chdng khodn ViH Nam, Ludn vdn Viae si.
4 Lan Sun & Subhrendu Rath (2008). The development of earnings management research. International Review of Business Reasearch Papers. Vol. 4 No. 2, pp 265-277.
5 Md Musfiqur Rahman, Mohammad Montruzzaman & Md. Jamil Sharif (2013).
Techniques, Motives and Controls of Earnings management. International joumal of Information Technology and Business Management, Vol. 11 No. I, pp 22-34.
6. Nguyen Cong PhUdng (2007), Vi tinh trung thuc cita chi tiiu ldi nhudn, Tap chi Ke todn, so 69.
7. Nguyin Cong PhUdng (2009), Kitodn theocd sd d6n tich vci qudn tri ldi nhugn cua doanh nghiep, Tgp chi Ke todn, so thdng 4/2009.
8. Sugata Roychowdbury (2006), Earnings management through real activities manipulation. Journal of Accounting and Economics, Vol. 42, pp 335-370.
9. Website: VietslocLvn.
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