VA KESn TE vA QfjAs tt

KESn TE vA QfjAs t t

CAC NHAN TO A N H HlfdlUG T0I VAN H A N H H E THONG KE ^{T O A N}

TAI CAC DOANH NGHIEP NHO VA VifA CUA VIET NAM

Pham DQc Hieij Tofdng Dai hpc Thi/dng mai Email: hieuphamduc@gmail.com Ngay tih$n: 5/2/2014 Ngay nli0n lai. 25/4/2014 Ma so 68.1BAcc.11

(J^/iia trdn l<et qua nghieri cdu thuc r^ghidm, bai viet da lam ro ba nhan toca ban anh hUdng tdi vdn hanh h$ thong l<e todn tai cac DNNW cua Viet Nam, dd la. thdi gian hoat dgng, so IUOng lao dgng va hinh thilc phap ly Neu thdi gian hoat dgng va so lupng nhan vien cho thay moi lien hd gida su phat trien cua DN theo thdi gian va theo quy mo nguon nhan lUc tdi he thong /ce toan, thi hinh thOc phap ly gan lien vdi hinh thCfc tai tra cung phan anh su doi hoi cua cac chu sd hdu von doi vdi thong tin /ce' toan va tac ddng thu$n chieu, thuc day hoan thidn he thong ke toan tai cac DNNW Viet Nam. Ket qua nghien cdu cung cap co sd tham l<hao hQu ich cho cac cO quan hoach dmh chinh sach ve l<e'toan va tai chinh doi vdi cac DNNW trong thdi gian tdl

TCf khda: doanh nghiep nho va vda, h$ th6ng ke toan

1. D$t van de

Doanh nghtep nho va vCfa ( D N N W ) la mpt bp phan cau thanh quan trong cua nen kinh te nhieu thanh phan tai Vtet Nam thdi gian qua. Ke tis khi chuyen doi nen kinh te cho den nay, cac D N N W cua Vigt Nam da khong ngi/ng gia tang ve so liJpng, thu hut mot lUdng Idn lao dong va ddng gdp mdt phan quan trpng cho ngan sach nha nUdc. So li^u cua Bd Ke hoach va Dau tu cho biet, giai doan 1991-1995, ca nUdc cd 39.915 doanh nghidp vdi so von dang ky 25.563.897 tridu ddng. Sau khi Luat Doanh nghidp ban hanh (vao cac nam 1999, va 2005) vdi su thay ddi ve thu tuc hanh chfnh, s d liidng doanh nghidp va von dang ky da tang len nhanh chong. Trong 6 nam (2000-2005) so D N N W da tang gap 4 lan so vdi 9 nam trudc (1991-1999) va so vdn dang ky tang gap 12 lan.

Theo so lieu cdp nhdt cua Bd Ke hoach va Dau tu va Phdng Thuong mai va Cong nghidp Vidt Nam

So 68/2014

(VCCI), s d lupng D N N W tfnh den 6 thang dau nam 2013 la trdn 500.000, chiem tdi 98% tdng sd DN tai Vidt Nam, vdi so von dang ky dat gan 2.313.857 ty dong {tUOng duong 121 ty USD), sO dung hdn 50% lao ddng, ddng gdp tdi 47% GDP va 40% ngan sach...

Ben canh cac Ipi the do quy md nho mang lai la su Imh hoat cao trong kinh doanh, cac D N N W cua Viet Nam ciJng g3p kha nhieu khd khan, khien cho khdng ft D N N W lam an thua Id", bj pha san Cac nguyen nhan cd ban ve sU that bai cua D N N W cua Viet Nam thdi gian qua theo danh gia cua Hdi Doanh nghiep nho va vCfa Viet Nam va tdng ket cua VCCI (2013) la: (i) do cac nguyen nhan khach quan ddn tis boi canh cOa kinh te the gidi va Viet Nam; canh tranh; tac dpng cua tien bd ky thuat; (ii) do cac nguyen nhan chu quan bat nguon tU quan tn ndi bd khdng hieu qua {ky nang quan tij, chat lUdng ngudn nhan luc), dac bidt la

lilina hoc <^

ttiirdngmal 3

lilXH TE VA QUAX ht

cac van de lien quan tdi he thong ke toan tai cac D N N W . SU yeu kem cua he thong ke toan chinh la rao can Idn khien cho cac D N N W Viet Nam khd tiep can vdi cac ngudn von tin dung tCl ngan hang cung nhu cua cac td chdc tai trp phat trien khac thdi gian qua.

Cac doanh nghiep khac nhau ve quy md, ITnh vuc hoat dong va muc tieu cua cac chu sd hQu von. Vi the khdng the cd dap an chung cho v§n hanh he thdng ke toan nham cung cap thdng tin ho'trd cho cac nha quan ly tai D N N W . Mpt s d ky thuat quan ly cd the thich hpp vdi DN Idn nhUng lai khdng phu hdp vdi cac D N N W . Jarvis va cdng su (1996) da nhan thay cac ky nang quan ly tai chfnh tai D N N W rat khac vdi cac DN Idn Cac tac gia da chi ra tai nhflng D N N W cac nha quan ly phai theo dudi rat nhieu muc tieu cd tfnh kel hdp giOa kinh doanh va ca nhan trong chien lupc phat then cua hp, vi the cung anh hudng tdi thdng tin dUdc yeu cau, va tac dpng den he thdng ke toan tai D N N W . Nghien cCiu nay dupc thuc hien nham lam sang td cac nhan Id anh hudng tdi he thdng ke toan tai cac D N N W cua Vidt Nam.

Ket cau cua bai viet gdm 5 phan, sau phan md dau se la phan trinh bay ve cd sd ly thuyet chi phdi den he thdng ke toan tai cac D N N W , phan ba trinh bay phUdng phap nghien cdu; phan bon la cac ket qua va thao luan. Bai viet ket thuc vdi phan ket luan cho cac D N N W va cac cd quan hoach dinh chfnh sach nham thuc day su phat trien cua D N N W cung nhu hoan thien he thd'ng ke toan tai cac doanh nghiep nay.

2. Cd sd ly thuye't, mo hinh nghien CL?U va cac gia thuye't

Cac ly thuyet cd sd dupc sCr dung cho nghien cdu nay la: ly thuyet ve s u phat trien cua doanh nghiep (ly thuyet vdng ddi - life cycle theory); ly thuyet ve sU bat can xUng thdng tin (asymmetric information theory); va 1^ thuyet trat tu phan hang (pecking order theory).

Ly thuyet ve su phat trien cua doanh nghiep (Chirchill va Lewis, 1983) da ch! ra 5 giai doan phat trien ci5a doanh nghiep tUdng Ung vdi each thdc quan ly chuyen tCr giam sat true tiep (direct supervlon) sang cd che phan quyen theo chClc nang (function/line and staff). Phu hdp vdi su phat trien cua doanh nghiep ca ve quy md va thdi gian se la su tach rdi hay thoat ly giOa doanh nghiep vdi

khoa hoc ^ ^ = ^ ^ ^ ^ ^ _ ^ _ ^ 4 Ihiftfngmal

chu sd hQu. CCing vdi sU phat trie'n cua doanh nghiep, thdng tin phai xO ly cua bd phan ke toan cung ngay mpt nhieu hdn, chCtc nang bao cao cung rd rang hdn khi cd che phan chia quyen lUc da dat den trinh dp cao, khi cd su tach rdi gifla quyen sd hflu va quyen sijf dung nham giam bdt su bat can xdng thdng tin gifla chu sd hflu von vdi cac nha quan ly doanh nghiep. 0 gdc dp nay, ly thuyet ve su phat trien cOa doanh nghidp vdi hai tieu chf do ludng: thdi gian hoat ddng va s d lupng nhan vien cd tac ddng nhat dmh thuc day sU hoan thien he thdng ke toan trong doanh nghiep.

Ly thuyet trat tu phan hgng (Myers, 1977;

Myers & Majluf, 1984) phan anh su uu tien trong tai trp hay trat t u phan hang trong tai trd cua doanh nghidp. Do han che so vdi cac doanh nghiep Idn, vl the D N N W ludn can nhac den viec tiep can doi vdi cac ngudn tai chfnh bang each thflc: (i) ngudn ben trong: t f l cac chu sd hflu vdn, tfl ldi nhudn de lai; huy ddng tfl ngudi than trong gia dinh hoac ban be dudi hinh thflc gdp vdn ho3c cho vay; (ii) ngudn ben ngoai; vay ngan hang h o | c cac to chdc tai chfnh. Tuy nhien, ddi vdi cac D N N W , su phu thudc vao cac ngudn tai chfnh ben ngoai la khdng dang ke (do han che cua loai hinh nay), vi the siJ can thiet cua viec ghi chep ke toan day du nhu la mdt phUPng tidn de giam sU bat can xflng ve thdng tin trd nen khong thflc s u cap thiet khi mdi quan he gia dinh la chu yeu va di/a tren sfl tin tudng tfl quan he gia dinh. Nghien cflu cua Bhaird va Lucey (2011) da chi ra tam quan trpng cua ldi nhuan trong cac ngudn tai chfnh cua D N N W . Khi cac DN dfla chu yeu vao mdt ngudn tai chinh ben trong, dflde tai trd bdi chi'nh chu DN va ddng thdi la ngudi quan ly, ap Iflc phai ghi chep ke toan va luu trfl s d sach dfldng nhu khdng tdn tai (Bhaird & Lucey, 2011). Ve cd ban, cac D N N W dUdc to chfle dudi dang mpt chu sd hflu (cdng ty tu nhan) hocic cdng ty TNHH. Cac mdi quan he quan ly trong cac D N N W chO yeu dua v a o mdi quan hp gia dinh.

Chfnh dieu nay anh hudng tieu cue tdi ghi chep va van hanh he thdng k d t o a n . NhflvSy, theo ly thuyet trat tU phan hang, cd cau ngudn von chO sd hflu dUdc the hien bang hinh thflc phap ly cd anh hudng nhat djnh tdi he thong ke toan trong doanh nghiep.

So 68/2014

fijcvn I E VA ftUAK t r

Tren co sd cdc ly thuyet tren, bdi viet tdp trung nghien cflu ba nhan t d cd ban anh hudng tdi he thdng ke toan tai cac D N N W d Vidt Nam theo md hinh nghien cflu sau:

Hinh 1 . Mo hinh nghidn cdu Dfla vao md hinh

nghien cflu, cac gia thuyet sau dupc thiet lap:

H1: Suphat then cua DN duoc xac dmh bang so lupng nhan vien khong anh hudng tdi h$

thong k€ toan tai cac DNNW.

H2: Su phat trien cua

30/06/2009. Bdi tfldng dleu tra la c^c nha quan ly va bd phSn ke toan doanh nghidp. Ket qua thu ve 157 phieu dieu tra trong tdng so 350 DN N W khao sat, dat ty- le 44,9%. Trong so 157 phieu thu ve chi

cd 126 phieu cd the sfl dung de phan tich, so cdn lai do thieu dfl lieu hoac ngUdi tra Idi dien khdng dung vdi yeu cau cua dleu tra.

Phfldng phap xfl ly dfl lieu dfla tren phan mem SPSS 17 nham thflc hidn cac phep thdng kd md ta, cac thu tyc ma hda (code) va ma hda lai (recede) cac bien cua md hinh cho phfl hpp vdi muc dfch phan tich.

Danh sach bien va thang do dUdc trinh bay trong bang dudi day:

j _ l ; Danh sach bien

Bie'n (ma hoa) Employ

Accsys

So lugng nhan cong Thdi gian hogt dong DN Hinh thilc sd hOu

HethSfigketoan

Dmh lUdng (lign tuc) Bjnh lugng (lien tuc) 0|nh danh {rdi r^c) (1 = lu nhan, 2 = TNHH, 3 = c6 phan, 4 = khac)

DN dupc xac dmh bang

thdi gian hoat ddng khdng anh hddng tdi he thd'ng ke toan tai cac DNNW.

H3: Cau tnJc von cua DN dUPc xac dinh bang hinh thilc phap ly khong anh hudng he thong ke toan tai cac DNNW.

3. PhUdng phap nghien cAi Nghien cflu sfl dung phUdng phap chpn mau thudn tidn, tren cd sd danh ba doanh nghidp Viet Nam do VCCI phat hanh 2012.

Cac D N N W tdp taing chu yeu tai Ha Ndi, Bac Ninh, Bac Giang, Hung Yen va Hai Dfldng dua tren tieu chi ve s d lao ddng sfl dung theo quy dmh cfla ND56/2009/ND-CP ngay

So 68/2014

D|nh danh {rdi rac) (vdi 1 = ghi chep toi thieu, 5 = ghi chep day du) 4. Ke't qua va thao lugn

4.1. Mo ta mail dleu tra Ve hinh thdc phap ly

Bang 2 trinh bay kdt qua khao sat dfldi gdc dd cua cau trflc vdn chu sd hflu thdng qua hinh thflc phap ly cua doanh nghiep.

Bang 2; H/n/i thdc phap ty va cau true von ci)a DN khao sat

Cong Iy 11/nhan Cong ty TNHH Cong ty CO phan Total

So liTrtng 33 74 19 126

Ty IS (%) 26.2 58:7 15.1 100.0

Tich luy (%) 26 2 84 9 100.0 Nguon: Soli$u dieu tra; n =126

-klioa hoc ="

HiMg'mal 5

lUIVH TE VA QUAIV LT

Theo dang ky kmh doanh, 58,7% doanh nghiep dang ky hinh thflc phap ly dudi dang cdng ty TNHH mpt hoac hai thanh vien trd len. Bieu dang quan tdm la cd tdi 26,2% D N N W van dUdc to chfle dudi hinh thflc

nghien cflu cua nhieu tac gia (Chirchill & Lewis, 1983; Bhaird & Lucey, 2011), cd tdi 20% doanh nghiep nhd va vfla chi tdn tai trong vdng 5 nam va nhflng doanh nghiep nay thUdng cd rat it lao ddng.

Nguon So'lieu dieu tra; n = 126 cdng ty tfl nhan mdt

chu sd hflu, loai hinh doanh nghiep ma "khai niem ddn vi ke toan"

cdn chua ro rang.

Sd lupng nhan vien va thdi gian hoat dong cua doanh nghiep

Bang 3 va 4 trinh bay so lieu thong ke md ta ve 2 bien dudc

sfl dung de do ludng sU phat trie'n cua doanh nghiep Trong dd, bien so Ifldng nhan vien (employ) dupc ma hda lai nham phuc vu tdt hdn cho phan tfch, Theo dd, cac doanh nghiep cd tfl 10 lao ddng trd xudng la cac DN sieu nho {nhan gia tr[ = 1), cac DN cd tfl 11 den 50 lao ddng la cac DN nhd {nhan gia tn = 2), va cac DN cdn tai vdi sd lao ddng tfl 51 den 300 la cac DN vfla (nhan gia tn = 3). Ket qua cho thay, cac DN sieu nhd chiem Uu the trong mau dieu tra vdi 3 4 , 1 % . tuy nhien nhin Chung ty le cac DN sieu nhd, nhd va vfla trong mall la kha can bang, giao ddng quanh mfle 33%, trong dd 4 doanh nghiep cd s d nhan vien thap nhat la 6, va 3 doanh nghiep cd sd nhan vien cao nhat la 260.

Bang 4. Su phat then cua doanh nghidp theo thdi gian hoat ddng (nam)

Den 5 nam Tu-6Jt:n lOn.im Tren 111 nam Tiiial

So lififiig 32 56 38 126

Tyle Cit) 25 4 44 4 31)2 100.0

Tidl IQy (%) 25 4 69.8 100 0

4.2. Anh hudng cua cac bie'n so'tdl h$ thd'ng ketoan

Theo md hinh nghien cflu (Hinh 1), ba bien dupc gia thuyet se cd anh hfldng tdi hd thong ke toan tai cac D N N W la s d Ifldng lao dpng, thdi gian hoat dpng cua DN va hinh thflc phap ly, De phuc vu cho phan tich thdng ke, bie'n phu thudc dmh danh he thong ke toan (accsys) dUdc ma hda lai theo dang nhi phan vdl die'm so tfl 3 - 5 se thudc nhdm cd hd thd'ng ke toan va nhan gia tn l3 1 (ket qua cd 72 doanh nghiep, tUdng flng vdi 57%

ma'u dieu tra), cac doanh nghiep cd diem tfl 1 - 2 se thupc nhdm cd he thdng ke' toan d mfle toi thieu va nhan gia trj la 0 (54 doanh nghiep, 43%), Sau khi ma hda, tat ca cac bien cua md hinh deu trd ve

• Su phat trien cua doanh nghiep theo sdnhan cong

Den lOnhiinvicii T^ 11 den 50 TiJ(.51 de'n 300 Total

So lu'flng 4.3 42 41 126

Ty le (%) .34.1 33 3 32.5 100 0

Tich luy (%) 34.1 67..^

100.0

Nguon: So lieu dieu tra; n = 126

Bien thdi gian hoat dpng cua doanh nghiep cung dudc ma hda lai, tUdng flng vdi ba giai doan phat trie'n cua doanh nghiep: mdi thanh lap (den 5 nam hoat ddng, nhan gia tn = 1); trudng thanh (tfl 6 den 10 nam hoat ddng, nhan gia tn =^2), vaphat trien dn dmh (tren 10 nam, nhan gia tri = 3). Theo

khoa hgc ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ . ^ ^ ^ 6 tlitfdng mai

dang dmh danh.

Vi vay. kie'm dmh thdng ke dudc sif dung se la Chi- binh phuong (Chi square 2-sldes) giOa cac bien dinh danh' sd luong lao dpng, thdi gian hogt ddng cua DN, va hinh thflc phap ly tdi he thdng ke toan tai cac D N N W .

Sd lupng nhan vien va hd thd'ng ke toan tai D N N W

Bang 5 trinh bay ket qua kiem dmh Chi-binh phUdng ve moi quan he gifla so lupng nhan vien

So 68/2014

KEIKH T& vA qjcAx I.Y

va he thdng ke toan tai cac D N N W .

Pearson Chi-square = 76.494 vdl p-value = 0.000

<0.05 nen gia thuyet H I bi bac bd. nghTa la s d Iflpng nhan vien cd anh hfldng tdi hd thdng ke toan tai cac D N N W . Cac he sd Phi, Cramers V deu dat 0.779 cho biet dp manh cua moi lien he glOa hai bien s d Ifldng nhan vien va he thong ke toan tai cac DNNVV.

Thdi gian hoat dpng cua doanh nghiep va hd thdng ke toan tai D N N W

Thdi gian hoat dpng cua doanh nghidp gan lien vdl sU trudng thanh trong kmh doanh, vi vay cung cd anh hudng tdi he thdng ke toan cua DN. Bien thdi gian hoat dpng duoc ma hda lai nham giup cho qua trinh phan tfch thuan Ipf hdn va cung phan anh tot hon qua trinh phat then cua cac D N N W qua cac gial doan:

thanh ldp, trudng thanh va phat trien. Kiem dmh Chi-binh phUdng ve mdi lien he giQa thdi gian hoat ddng cua doanh nghiep va he thong ke toan cho ket qua nhu sau:

Person Chi-square = 48.972 vdi p-value = 0.000

<0.05 nen gia thuyet H2 bj bac bd. nghla la thdi gian hoat ddng cua doanh nghiep cd anh hfldng tdi he thdng ke toan tai cac D N N W . Cac he s d Phi va Cramers V deu dat 0.623 chflng td dd manh cua moi lien hd gifla hai bien: hinh thflc phap ly va he thdng ke toan tai D N N W

Hinh thflc phap ly cung co anh hfldng tdi h§ thdng ke toan va sfl dung thdng tin ke toan.

Bang 5; Chi-Square Tests

Pearson Chi-Square Likelihood Ratio Linear-by-Linear Association N of Valid Cases

Value 76.494^

96 864 73.917 126

df 2 2 1

Asymp. Sig.

(2-sided) .000 .000 .000

a. 0 cells {,0%) have expected count less than 5. The minimum expected count is 17.57.

Symmetric Measures

Nominal by Phi Nominal Cramers V Contingency Coefficient N of Valid Cases

Value .779 779 .615 126

Appro X.

Sig.

000 000 000

Ngudn: Tinh toan td sd lidu diSu tra; n = 126 Bang 6 Chi-Square Tests

Pearson Chi-Square Likelihood Ratio Linear-by-Lmear Association N of Valid Cases

Value 48.927'

63.575 4 7 . « 5 126

df 2 2 1

Asymp. Sig.

(2-sided) .000 .000 .000

a. 0 cells ( 0%) have expected count less than 5. The minimum expected count is 13.71.

Symmetric Measures

Nominal by Phi Nominal Cramer's V Contingency Coefficient N of Valid Cases

Value .623 .623 .529 126

Approx.

Sig.

000 .000 .000

Nguon: Tinh toan til so lieu dieu tra: n =126

S068/2OI4 ^khoa hoc <^

tmiiing mai 7

liEVf I TE VA ftlTAlV I.T

Ket qua kiem d|nh giOa hai bien dmh danh hinh thflc phap ly va he thong ke toan cho ket qua trinh bay d Bang 7.

Person Chi-square = 48 647 vdl p-value = 0.000 <0.05 nen g i a thuyet H3 bi bac b d , nghTa la hinh thflc phap ly cd anh hudng tdi he thdng ke toan tai cac DNNVV. Cac he s d Phi va Cramers V deu dat 0.621 chflng td dd manh cua moi lien he gifla hai bien.

Nhu vay, ket qua kie'm dmh dfla tren ma hda lai cac bien cua md hinh cho thay he thong ke toan chiu anh hUdng bdi so nhan vien, thdi gian hoat ddng cua doanh nghidp cijng nhfl hinh thflc phap ly. Ca ba gia thuyet H 1 , H2 va H3 deu b! bac bo, mat khac

cac he so cua kie'm dmh Chi-binh phuong cung chflng td moi lien he rat manh cua tflng bidn tdi hd thdng ke toan tai cac D N N W .

De rd hdn moi quan he gifla cac bien ctia md hinh vdi he thong ke toan tai cac DNNVV, bfldc tiep theo la thflc hien phan tich hdi quy.

4.3. Phan tich hoi quy

Do bien phu thudc he thong ke toan (Accsys) da duoc ma hda lai tren cd sd bien nhj phan, nen

; Chi-Square Tests

Pearson Chi-Square Likelihood Ratio Linear-by-Linear Association N of Valid Cases

Value 48.647"

58.734 46.256 126

df 2 2 1

Asymp. Sig.

(2-sided) .000 .000 .000

a. 0 cells (.0%) have expected count less than 5. The minimum expected count is 8.14.

Symmetric Measures

Nominal by Phi Nominal Cramer's V

Contingency Coefficient N of Valid Cases

Value .621 .621 .528 126

Approx.

Sig.

.000 .000 .000

Ngudn: Tinh toan td so'tidu dieu tra; n = 126

hdl quy Binary Logistic se dflde sCl dung nham xem xet tac dpng cfla ca ba bien thdi gian hoat dong, sd Ifldng nhan vien va hinh thflc phap ly tdi _ he thdng ke toan tai cac D N N W . Cac bien ddc ISp la danh sach bidn dflde ma hda lan dau da md ta 6 Bang 1. Ket qua hdi quy Binary Logistic theo bien phu thudc "he thdng ke toan" (Accsys) dang nhj phan thu dUdc ket qua nhfl sau.

Banff 8; Omnibus Tests of Model Coefficients

Step 1 Step Block Model

Chi-square 118.516 118.516 118.516

df 3 3 3

Sig.

.000 .000 .000

kliDa hoc .

tnihfng'mal'

S o 6 8 / 2 0 1 4

ursa Ti! VA ftUAs t r

Classification Table^

Observed

Step 1 hethongktmaho ghi chep toi a lai thieu

ghi chep ke toan Overall Percentage

Predicted hethongktmahoalai ghi chep toi

thieu 48

5

ghi chep ke toan

6 67

Percentage Correct

88.9 93.1 91.3 a. The cut value is .500

Step

a g e

employ form Constant

Variables in tlie Equat

B

.607 .357 .625 -2.065

S.E.

.250 .096 1.236 1.460

Wald 5.916 13.918 .255 2.001

o n

df 1 1 1 1

Sig.

.015 .000 .013 .157

Exp(B) .545 1.429 .535 .127

a. Variable(s) entered on step 1: age, employ,

Ngudn: Tinh toan td so tidu dieu tra. n = 126 Chi-square = 118.516 vdi p-value = 0.000<0.05 chflng td ket qua hdi quy la phu hdp vdi md hinh nghien cflu da xay dyng. Vi the sd Iflpng nhan vien, thdi gian hoat ddng va hinh thflc phap ly deu cd tac dong tdi he thdng ke toan tai cac D N N W v^ ty le du doan dflng cua md hinh la 91.3%.

Cac hd so hoi quy tong the cua cac bien thdi gian hoat ddng (age), so Ifldng nhan vien (employ) va hinh thflc phap ly" (form) deu cd mfle y nghTa sig. nho hdn 0.05 nen tat ca cac he so hoi quy tim dflde cd y nghTa va md hinh sfl dung tot. Khi dd ta wet duoc phfldng trinh the hidn tflong quan gifla he thong ke toan (accsys) vdi cac bien cdn lai cua md hinh nhfl sau:

Accsys = -2.065 + 0.607age + 0.357employ + 0.625form

Dfla vao cac he so hoi quy Binary Logistic, cd th€ dieh giai md hinh: thdi gian hoat ddng va s d Iflpng nhan cdng deu tac ddng tich cflc va thuan chieu tdi hoan thien he thdng ke toan tai cac D N N W . Ben canh dd, hinh thflc phap ly cung anh hfldng theo chieu thudn tdi vide duy fri mot hd thdng ke toan bai ban tai DN. Vide chuyen doi hinh

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form.

thflc phap ly tfl cdng ty tfl nhan sang cac hinh thflc phap ly cao hon nhfl TNHH hay co phan la nhan t d budc cac D N N W phai hoan thien va nang cao chat Ifldng cfla thdng tin ke toan.

5. Ket lu#n va kieh ngh|

5.1. Keilu$n

Dfla tren ket qua nghien cflu thyc nghidm, bai viet da lam rd cac nhan to cd anh hudng tdi hd thdng ke toan tai cac D N N W cua Viet Nam. Ba nhan to co ban anh hudng tdi hd thong ke toan tai cac D N N W la: thdi gian hoat dong, so lUdng iao dpng va hinh thflc phap ly. Khi thdi gian hoat ddng va sd Ifldng lao dpng trong doanh nghidp gia tang se thuc day qua trinh hoan thien hd thdng ke toan tai cac D N N W theo hfldng day du, bai ban, trfldc het nham dap flng yeu cau cua cac nha quan ly DN. Ben canh do, hinh thflc phap ly ma thyc chat la cau tnjc vdn cung anh hudng tdi hd thdng ke toan tai cac D N N W theo hfldng khi chuyen sang cac hinh thflc phap ly cao hdn, vdi cau tnic vdn phflc tap hdn so vdi loai hinh cdng ty tfl nhan, viec hoan thidn hd thong ke toan la ddi hoi cap thiet xuat phat tfl yeu cau cfla chinh cac chu sd hflu von

khoa hoc ^ thifdngmai 9

KSNH TE VA QUAa? t T va cua ngudi cho vay cung nhu yeu cau cija phap luat ve ke toan. Ci khia canh nay, viec da dgng hda cac ngudn lyc tai chinh gan vdi cac hinh thflc sd hflu vdn khac nhau khdng nhflng mang lai Ipi fch kinh te ma cdn cd anh hudng tich cue tdi hd thong ketoan tai cac D N N W .

5.2. Kieh nghi

Dua tren ket qua nghien cflu, mot sd kien nghj de xuat vdl cac D N N W va cac cd quan hoach dinh chinh sach nhfl sau;

- Ddi vdi cac D N N W : can nang cao nh^n thflc ve khai nidm "don vj ke toan" cho cac nha quan ly, ddng thdi cung la cac chfl sd hflu von cua cac DNNW, d3c bift la cac DN thudc loai sieu nhd va nhd. Do cac DN nay dflpc kiem soat chu yeu bdi cac thanh vien gia dinh, 6 do khai niem ve "don vi ke toan" chua thuc sy dupc de cdp mdt each rd rang; chinh vi the sU can thiet cua mpt hp thong ke toan hoan chinh chua dUdc dat ra. Cac giai phap cd the thuc hien nhu. truyen thdng ve phap ludt; td chfle hdl thao chuyen de; to chfle cac khda huan luyen, dao tao dudi nhieu hinh thflc ve phap luat ket toan, ve vai trd cua thdng tin ke toan doi vdi quan ly thdng qua cac Hdi D N N W ho§c Hpi DN tre Viet Nam.

- Ddi vdi cac cP quan hoach dinh chinh sach:

(I) Can chfl y den d | c thfl cua cac D N N W , cd chinh sach quan ly phfl hpp vdi qua trinh phat trien cua DN qua cac giai doan sieu nhd, nho va vfla...

(II) Viec khuyen khich cac D N N W tiep cdn vdi ngudn von vay cua cac t d chfle tai chinh, ngan hang, cac quy dau tfl... chinh la cd sd cho viec thflc day sfl phat trien cua D N N W n i | t kh^c cijng tao da cho hoan thien hd thdng ke toan cfla cac DN nay nham dap flng yeu cau cua ngudi cho vay, (iii) tao dieu kien phat trien hdn nfla thj trudng dich vu ke toan - kiem toan va tfl van nham hd'trp cho cac D N N W trong qua trinh hoan thien hd thdng ke toan phfl hdp vdi cac giai doan phat trie'n cua doanh nghidp va yeu cau cfla phap luat.

5.3. H^n cheva hUdng nghien cUu tlep theo Quy md mau va pham vi khao sat cdn han che vi the cung cd anh hudng tdi kha nang khai quat hda cua ket qua nghien cflu. Do dd, can cd cac nghien cflu tiep theo vdi quy md khao sat Idn hPn nham xem xet toan didn hdn cac nhan t d anh hudng tdl hd thong ke toan tai cac D N N W cua Viet N a m . •

•'I'M hoc _ ^ , ^ ^ ^ _ _ _ ^ ^ ^ _ ^ _ _ 10 ihifdngmiil

7a/ li$u tham khao:

1. Bhaird, C M and Lucey, B., An empirical investigation of the rinancial growth lifecycle.

Journal of Small Business and Enterprise Development. Vol. 18(4), 715-731, 2011.

2. Churchill, N.C. and Lewis, VL.T/ie five stages of small business growth. Havard Business Revievif, May-June, 30-49, 1983.

3. Cao ST Kiem, Thuc trang hoat ddng cua DNNW hien nay. Tap chi Tai chinh. 2013.

4. Jarvis, R. Kitching, J., Curran J, Lightfoot G., Performance measures and small firms. Certified Accountant Journal, Nov. Issue, 48-49,1996.

5. Hoang Trpng, Chu Nguyen Mdng Ngpc, Phan tich dO li$u nghien cdu vdi SPSS, Dal hpc kmh te Thanh phd Hd Chi Minh, 2008.

6. Myers, S . C , Determinants of Corporate Borrowing, Journal of Financial Economics 5,147- 175, 1977.

7. Myers, S. C. Majluf, N., Corporate financing and investment decisions when firm have informa- tion that investors do not have. Journal of Financial Economics, 12, 187-221,1984.

8. Websites: http://www.cafeF.vn;

http://www.dautu.vn, http://vcci.com.vn, http://vinasme.vn

Summary

Based on the results of an empirical study, the paper identifies three fundamental factors affect- ing the performance of the accounting system in small and medium sized enterprises in Vietnam (SMEs), including; operation duration, number of staff and legal form. Operation duration and num- ber of staff show the relationship between busi- ness development over the time as well as scale

of human resources and the accounting system while legal form associated with sponsor form reflects the requirements of equity owners for accounting information, which may have the pro- portional effects and accelerate the completion of

the accounting system in Vietnam enterprises.

The findings provide a useful reference for policy making organizations about finance and account-

ing for SMEs in the coming time.

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