TAP Clj CBNG Mffljfi
Sir THAY DOI CUA HE THONG THONG TIN KE TOAN TRONG BOI CANH KINH TE SO
O VIET NAM
• PHAM HOAI NAM
rOM TAT:
Cugc each mang cong nghiep 4.0 noi chung v^ \u the kinh te so n6i rieng dS anh hucmg den mpi mat ciia nen kinh te Si/ thay doi ciia h? thong thong tin ke toan 1^ dieu tat yeu trong boi canh thay doi cua nen kinh te so. Chinh vi vay. tim hieu ve s\i thay doi ciia quy trinh ke toan. nhan l^rc kc toan, quan ly nha nuac vh ke toan ta \ nj'c lam can thiet, nham dam bao h? thong ke toan hoat dpng hi?u qua. giup doanh nghi?p nSm bat thdi ca va vugt qua thach thuc.
Tir kh6a: Thay doi, h? thong thong tin k6 toan, kinh le so. Vi^t Nam.
1. Dat \ a n de
Viet Nam dang tirng buoc hoi nhap sau rpng vac nen kinh te khu vue va the giai \ai viec tham gia vao nhieu hiep dinh thuang mai tu do. nhieu khu virc hgp tac kinh te. Mat khac, cugc each mang cong nghiep lan ihu 4 ma nong cot la chuyen doi so da anh huang tai mgi Unh
\irc dai song, kinh te, chinh tri, Theo bao cao
"Nen kinh le so Dong Nam A 2019" do Google, Temasek va Bain cong bo nam 2019: Nen kinh tC- .s6 Vict Nam nam 2019 trj gia 12 ty USD.
dong gop >°D GDP quoc gia nam 2019, cao gap 4 lan so \iVi nam 2015 \a dir doan cham moc 43 t\ L SD vao nam 2025.
\*icc chii dgng chuan bi nhfmg nen tang can thiet de tiep can nen kinh tc so se giiip
\ i c [ Nam noi chung va ITnh virc ke toan noi rieng tham gia hieu qua vao chuoi gia tri loan edu, dong gop tich cue cho tang tnrang cua Ail nuac. Bai \ lei tim hieu su doi mai ciia he th6ng thong tin k^ toan (HTTTKT) de tan dung
ca hgi cung nhu vugt qua thach thiic trong boi canh kinh te so. Dong Ihoi, de xuat kien nghi doi mai iTnh virc ke toan tir quy trinh, chuan bi nhan su chat lugng den quan ly Nha nuac ve ITnh vue ke toan.
2. Noi dung
2.1. Nhu-ng vdn de cff bdn ve h^ thdng thdng tin ke todn vd kinh ti sd
Trong doanh nghiep (DN) luon t6n tai h?
thong thong tin quan ly nham cung cSp Ihong tin cho cong lac quan ly dan vj. He thong nay bao gom con nguai, thiat bi va quy trinh thu Ihap, phan tich, danh gia va cung c4p nhirng thong tin can thiet, kip thai cho nhung nguai ra cac quyet dinh lien quan d^n DN. Vlfic dii h? thong thong tin quan l> khong nhal thiet phai sir dung CNTT nhung C NTT dang gop ph4n khong nho trong viec tao nang suai xir ly. liru tru va cung cap thong tin ngay cang cao. HC- ihdng thong tin quan ly hien dai Ihuong titli ,K SU dung
KE TOAN-KIEM TOAN
( T ^ Jc CO the tich hgp nhieu tinh nang, uu diimnham thi;c hi?n muc tieu chung ciia toan be th6nE. HTTTK.T la mgt cau phan dac biet da h? th6ng thong tin quan ly, nham thu thap, JU 1\ u cung edp thong tin cho nguai sir dung.
fnTTKT CO 3 chue nSng chinh sau:
Thu nhat. thu thap, ghi nhan va luu trii dir hfu^i-cac hoat dpng hang ngay cua DN.
Tiiuhai. bien doi cac dir lieu thanh thong lin ma nha quan trj ben trong va cac doi tugng ben ogoii DN CO the sii dung de ra cac quyet dinh lien quan den DN.
nirba. cung cap cac chot kiem soat phii hgp deJam bao cac nguon lyc ciia DN bao gom ca dd li?u ke toan, dam bao Ihong tin ke toan dugc cung cap mpi each khach quan, tin cay va san iang sii d\ing khi can.
Mijn HTTTKT luon bao gom 5 bg phan: (1) Thu thip dii lieu, (2) Xu ly dir lieu, (3) Luu iril. (4} Cung cap thong lin va (5) Kiem soat \ a phan hoi. Cac bg phan co moi lien he mat thiel
\is\ nhau nham thgc hien quy trinh xu ly cua ke loan mgt each nhuan nhuyin, dong thai ket noi cac ho^t dgng cua DN, gop phan hinh thanh \ a duy tri cac hoat dgng tao ra gia tri cua DN.
Thyc te cho thay, ke loan la mgl trong nhirng Itnh vyc dan dau ve irng dung cong nghe Ihong tm, Cong viec cua ke loan dugc tin hgc hoa, qu\ !rinh ke toan se co su thay doi can ban khi hau het cac phan hanh ke loan deu ung dung cong ngh^. Tuy nhien, co mot van de ma mpi HTTTKT luon dac biet luu lam, do la nhirng ihach thuc \e bao mat ihong tin.
Kmh te so la mgt phan ciia nen kinh te. Phat trien tcinh ic so la su dung cong nghe so va dCr li?u de t^o ra nhirng mo hinh kinh doanh mai, l?o ra san pham. dich \ u s6 hoae h6 trg cung cap djch vy so cho DN. \ ai su hpi tu ciia loat cong i,^h^ moi nhu dien loan dam may, blockchain, 'n luc nhan tao,... trong b6i canh each mang
•*.0. Khi hoat dpng trong n^n kinh le so. cac DN s^doi mai quy trinh san xual. kinh doanh sang mo hinh theo he sinh thai, lien k^l tir khau san xuai. Ihucmg mai d^n tieu Ihu, .. gop phan tang ling su5l lao dpng. Mji khac. kinh iC-so se lam
thay doi hoan toan cac kenh \ a phuang thirc huy dpng. phan phoi von. tiep can \on. tiep cgn cac san pham. dich \ u tai chinh - ke toan. tir do anh huong true tiep den qu\ irinh ihyc hiC'n cong lac ke loan \ a qu\ trinh i6 chirc Ihong tin lai chinh ke toan trong DN.
Theo lien s\ Luc> Cameron thugc co quan chuyen nghien ciru \ e so li^u va cong ngh^
so thupc To chiic khoa hgc quoc gia Australia (Data6I|SCIR0): "Viet Nam la mgt trong nhirng nen kinh ic phat trien nhanh nhal the gioi \a da tra thanh mgt trong nhirng quoc gia nang dgng nhat a khu vyc Dong A. Lan song tiep theo cua cac cong nghe so nhu tri lu? nhan tao, chuoi khoi, iniernet van vat \;i cac dich vu dya tren nen tang di?n toan dam may - co liem nang chuyen doi \"ici Nam thanh mpt nen kinh te hieu suat cao iicp theo ciiachau A, Vi?l Nam c^n nSm bat ca hgi lo Ion nay, dong thai han che mgt so riii ro". Co the thay, each mang 4 I) da tao ra sy canh tranh manh mc han theo nhirng each thirc moi tren nhCrng ngi dung moi trong nhieu ITnh vyc djch vu. irong do co ITnh vyc ke loan.
2.2. Sir thay ddi cua lie thdng thdng tin ke todn trong bdi cdnh kinh te sd & Vi^t Nam
a- Sir thay ddi cua quy trinh ke lodn Cugc each mang cong nghiep 4.0 lao ra mgt xu huong mai trong ITnh vyc ke loan tren pham
\ i loan cau. Theo kel qua dieu tra nam 2016 ciia Hiep hgi K^ loan cong chung Anh quoc (.ACCA) \L^ kt toan chuyen nghiep tuong lai diln ra o 22 qu6c gia tren toan cau trong do co Viet Nam cho th^y: Cac xu huang du kien co tac dpng cao nhdt trong 3 - 1 0 nam toi, co toi 55''i) s6 ngudi dugc khao sat cho biel sy phat tnen cua he lh6ng ke toan ty dgng dugc danh gia tac dgng manh me nhat trong cac xu huong, ben canh nhirng xu hucmg nhu hai hoa chuan muc k^ loan (42''o). sy xam nhap ciia dien loan dam may (41%). sy bi^ndpngkinh t6(42";j).,..
K^t qua khao sat cho thdy. quy irinh xir ly cua ki loan co th^ hoan loan dugc Ihay the boi may moc hoae irng dung ciia cac cong nghe hiC-n dai.
\ c mat ban chdt. ke loan la qua trinh xac
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TAP Cii CONG TlNlIC
dinh/nhan dien, ghi chep. tong hgp \ a bao cao cac thong tin kmh le tai chinh ciia mpt DN cho nhirng nguai ra quyel dinh Co the de dang nhan thay sy dot pha cua cong nghe anh huong dang kc den quy trinh ke toan, do la: Tri tue nhan tao (Al) CO the thay the nhirng cong \iec thii cong ciia ke toan nhu thu thap. xir 1\. tinh toan so lieu, cho phep bg phan ke loan \ u ly nhanh va don gian cac nghiep vu ihupc cac phan hanh ke toan, cung nhu cho phep truy cap nhanh \ ao cac dir Ii?u trong mot thoi gian ngan voi tinh bao mat la cao nhat. Cong nghe blockchain.
duoi goc do kinh doanh. dugc dinh nghTa la mgt so cai mo \a phan qu\en. Cong nghe nay CO kha nang ghi chep lai va xac minh cJc giao dich ma khong can tin nhiem cho mpt co quan trung gian nao.
Ban than cong nghe nay ton lai nhu mgt file luu trir rat nhieu giao dich dupe ghi chep lai ggi la khoi (block), tao nen he ihong ghi chep, luu trir \a quan tri lai san hoan hao cho cac DN.
Cong nghe n:i\ dugc thiei ke v6 hieu hoa \ai viec sua doi du lieu \a khong the hoi to. Vai cong nghe dam may. day khong chi la mot giai phap CO tinh xu huong \ a cai tieii ma con la mgl mo hinh kinh doanh tuang doi moi. thich hgp cho ca cong i\ nho \ a vira. Khi DN dugc thiel kc va van hanh tren nen tang cua cong nghe dam may. dir lieu dugc xu ly nhanh chong va tien Igi han rat nhieu lan va HTTTKT dupe huang lgi ich dang ke . Co the nhan dien nhirng sy thay doi trong quy trinh ke loan cua mgt DN khi irng dung cae cong nghe mai nhu sau:
- Ve quy ir'inh .xi'r ly ke lodn noi chung: Tat ca cac giai doan cua quy trinh ke toan tir thu thap. xir ly. phan tich va cung cap thong tin deu CO the duge ma\ moc. cong nghe thay the. Cac cong \iec don gian nhu nhap lieu, xir ly cac bill toan ty dgng, ghi so ke loan, lap bao cao tai chinh dugc thay the tu dgng bang cac cong nghe hoae bang cac phan mem. Dieu nay dan dt'n -iy (hay doi \C-thoi quen cung nhu quy trinh ciia kC' toan, s6 lugng nhan vien ke loan, nha quan tri lanh dao ON chuyen nghiep hon, giam bot ap lyc \c' chi phi, nhan luc, ca so ha tang.
- IV ihu thgp du li^u: Ciing \ oi sy phat trien cua nen kinh t^, thuang m^i dicu tir dang dan tra thanh \ u huang tat y^u. Nhirng dac diem \a nhung thay d6i cSn ban cua thucmg m?i diC-n tii so \ai thuang mgi truyen thong tgo ra nhirng anh hucmg dang kc den he thong kc loan, tir each Ihirc ghi chep va cac qua Irinh k^ loan.
Chirng tir ke loan la mgt phuong tien v6 ciing quan trgng trong viec thu thap cac dii lieu dau vao ciia HTTTKT. Vai Ihuang mai truydn th6ng, khi cac chirng tir ke loan thu6ng dugc lam bang giay vii dugc luu trii thii cong theo diing quy djnh ciia phap luat \ e chirng tir kc loan. Nhung \oi thuang mai di?n tir, tat ca cae hoat dpng lien quan den chirng tir ke toan tir khau lap. luan chuyen va luu trir chirng tir deu dugc so hoa hoan loan va dugc Ihay the bang hoa dan dien tir. Vai chiing tir di?n tir, vi^c ghi chep va hach toan ban dau hoan toan khong thuc hien tren giay Id ma thyc hi?n thong qua qua trinh nhap li?u va he thong chuyen giao dii lieu dicn tir. dong Ihdi viec xel duyet dugc Ihyc hien thong qua viec nhap cac mat ma hay chii ky dien tu.
- Vc vu- ly du lit'u. Khi irng dyng cac thanh tyu CLia each mang cong nghiep 4.0 nhu cong nghe blockchain se lam thay doi loan di?n ve each thiic va phuang phap xu ly dir lieu ke loan Ihu thap dugc. Cong nghe blockchian dugc dinh nghTa la mgl so cai md va phan quyen co kha nang ghi chep lai va xac minh cac giao dich ma khdng can tin nhiem cho mgt dan vj trung gian nao. Ban than cong nghe nay ton tai nhu mgt file luu trir rat nhieu cac giao dich dugc ghi chep lai gpi la khoi (block). Cdng nghe nay cho phep sir dung mat ma va cac giao thirc tin nhdn phan tan de tao lap ra cac thong lin ki toan chi tiel theo yeu cau cua ke loan. Ddng thoi, khi sii dung cdng nghe nay thay tha he thdng ghi so kep bang he thdng ghi so da chidu. Cac giao dich se dugc ghi nhan trye tiep, tao ra mpt h?
thdng cac ban ghi dugc xac minh ly dgng va cd the xem bdi mpi ngudi dimg irong chudi khdi dd iheo thdi gian thyc.
- Ve hni tru du lieu: M. • .^ nhung uu
I E TOAN KIEM TOAN
dKffl cua cac cdng nghe mdi dugc nhac Ain nhi^u nhat la lgi ich \ c luu trir dii lieu ki loan.
Ooi \ui luu trii dii li?u, bp phan ke toan ciia DN luon phai tra Idi nhirng cau hdi, nhu: Dii lifu c^n phai sao luu la gi? Phuong phap sao Itni la nhir the nao? Phuong tien diing de sao lirudilli?u la g i ' Va bao mat dir lieu dugc sao lira ra sao? Tat ca nhQ-ng cau hdi nay se dugc giai quyel khi DN ling dung nhiing cong nghe nwinhucongngh^dam may, blockchain,... Vi cong ngh? dam may cd the don gian hda qua Irinh sao luu va luu trtr dir lieu bang each ty dpng C9p nhat eac ban sao eiia dir lieu trong qua Irinh ho^i dpng; tao ra cac ban sao dir lieu ben ngoai DN nham bao vc dii' li?u khoi cac riii ro nhiT loi h? thdng. Idi phan cung hay he ihdng bi pha huy. Vdi cdng nghg blockchain, thay vi cac DN ly luu trir va quan ly hd so dir lieu dgc l^p, lai ca cac thdng tin giao dich ciia ca hai ben rfiam gia giao dich deu dugc lu dpng ghi chep vii luu trir Igi tren mgl sd cai cdng khai theo thdi gian thyc.
• It' cung cap thdng tin ddu ra: Cdng nghe so tac dpng den phuong thirc cung cap Ihdng tin ke loan cho cae ddi tugng sir dung thdng tin.
Oc ket qua ciia qua Irinh kc toan cd the lich h^ vdi nhieu thdng tin khac nira nham phue vy cho nhu cau da dang cua nhCrng ngudi su dgng. Doi vdi thdng tin ke toan lai chinh, qua Irinh nay hoan loan cd the cung cap mdt each ly ilgng, trien khai khoa hpc va khdng bi chi phdi boi cac U'u td ben ngoai nhu khi sir dung cdng nghf blockchain. Ddi \di Ihdng tin k6 toan quan trj, \di kha nang thu thap dir lieu ldn. tde do xir ly nhanh, cac thdng tin chi tiel nhat ciing dugc thu thap va phan tieh, tren co sd dd se cung cap cho nha quan tri DN mgl each kjp ihdi de dua ra cac quvel djnh di^u hanh Idi uu trong DN. Mat khac. mpt trong nhirng yeu cau cua thdng tin ke loan dugc dam bao mgl each gdn nhu lu\ ci ddi la Unh san cd. Cac cdng nghe nay ludn dam bao cac thong tin ve hoal ddng ciia DN khdng the 01 gian doan hoae pha hiiy bdi nguv en nhan nao uo. Khi CO bat cti sy cd nao dd \ a \ ra, DN ludn CO sSn sy bd sung, thay th^ kip thdi ciia cac ban
ghi ty ddng hoae dii lieu ciia loan he thdng da dugc luu trir tren dam may.
- Ve kiem sodt - phdn hoi. Moi trong nhirng van de lo ngai ciia cac DN hicn njy khi irng dung cdng nghe mdi vao hoal dpng kc loan la an toan dii lieu. Su phat trien cua internet dat ra nhiing thach thiic \ e bao mat thdng tin. dac biet thdng lin ke toan quan tri. Vi du khi DN ap dung cdng ngh? blockchain, khi ki loan vien thyc hien giao dich tren chuoi lhi mpi may tinh trong mang ludi s§ xac djnh va kiem Ira ngudi dimg cd dugc phan quyen giao dich hay khdng, tir dd dam bao dugc tinh ven loan ciia cae du lieu, nang cao tinh an loan va bao mat ciia thdng lin ke loan.
b. Sir thay ddi ve nhdn sir Idm kc lodn Do quy trinh ciia ke toan dugc lien hanh ty dpng hda nen timg DN, tirng nhan vien ke loan ciia moi DN can cd kha nang \ u ly va phan tich thdng tin. NhCrng djeh vu mang tinh chat ca ban nhu djch vu ke toan, cung eap thdng tin tai chinh dang sd Ii?u co ban khdng con la Igi ich ldn nhat ma ke toan mang lai. Cac dich vy cd tinh chat nang cao va chuyen sau nhu cung cap dir lieu, phan lich tai chinh.... mdi mang lai nhiimg gia tri mdi va Igi nhuan cao hon cho DN. Cong nghe nidi anh huong Iryc liep vao HTTTKT cua DN da thiel lap mdt thj trudng toan cau. ddi hdi nhiing nhan vien ke toan ben canh nang lyc chu>en mdn cdn phai dam bao nhirng kT nang va dao dire nghe nghiep can thiet khac.
c. Slf ihav doi ve qudn ly nhd mrdc doi vai ke todn
Sy biing no ciia kinh te sd phat sinh rat nhieu
\an de can giai quyel trong viec quan ly nha nude ddi vdi ke loan khi cac hinh ihirc kinh doanh, phuong thirc thanh loan mdi .\uai hien.
cac nghiep vu kinh te cung phirc lap va da dang cdn phai xir ly. Ben canh nhung van ban phap quy lien quan den ke loan hien nay, cac quy dinh cua phap luai \ e ke loan trong ihdi dai sd cung can dugc ban hanh, dieu chinh sao cho phii hgp va kip thdi cimg vdi sy phat tnen cua kinh ti.
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TAr cii CONG TIlDIIE
2.3. De xudt vd kien nghi u. Ddi vai doanh nghiep
Cac DN can chii ddng va tap trung vao viee ddi mdi \ a ihiet lap mdi cac quy trinh ke toan ciia DN dap img \di nen tang cdng nghe sd ma DN ap dung. Tir dd day manh v iec xii ly, phan lich chuyen sau nham cung cap dugc nhirng Ihdng tin ke toan cd gia tri. bao gdm ca thdng lin ke toan tai chinh va thdng tin ke toan quan trj. Mat khac. DN can tao dieu kien de hd trg nhan \ ien trong \ ice dao tao cac k\ nang sir dung va van hanh. Ben canh viec khai thac va su dung dOr lieu ke toan mdt each hieu qua nhat.
b. Ddi vai ca quan qudn ly nhd nuac Cac CO quan quan ly nha nude can tap trung ra soat va kien toan eac van ban phap ly trong ITnh vyc ke toan. Ddng thdi can cd nhirng hoat dpng dau tu. phat trien co so ha tang cdng nghe mdt each ddng bd. dap img xu hudng phat irien cua kinh le sd. Ben canh dd, can cd nhiing chinh sach tru dai, khuyen khich. hd trg DN trong vice dao tao nhan lyc ke toan trong bdi eanh hdi nhap qudc te sau rdng.
c. Doi vai cdc nhdn lire kc todn Nhan lyc lam ke toan trong boi eanh so cung vdi sy hieu bi^l v^ chuyen mdn. can phai c6 kha nang sii dung cdng nghe phyc \ u cho cdng vice, Han niia, nhirng nhan lyc nay can cd tam nhin, d^o dire ngh^ nghiep. cimg kha nang sang tao, linh hogi va nhay ben vdi sy thay ddi. Ngoai ra, cac ke lodn vien cdn cdn phai trau ddi ca ve ngoai ngii.
3. Ket luan
Dudi sy tac dpng cua each mang cdng nghiep 4.0 vdi nen tang la cdng nghe sd da md ra mdt nen kinh te sd vdi day dii nhirng co hgi mang lgi va eac thach thiic dat ra cho mgi c;i nhan. td chirc va ca cac co quan quan ly nha nude trong ITnh vue ke toan. NhO-ng anh hudng eiia cdng nghe sd d§ dugc trinh bay chi tiet d phdn tren la co so de limg DN, tirng ngudi lam ke toan. co quan quan ly nha nude ve ke toan cd the chii ddng tim hieu va xay dyng ke hoaeh Cling nhu hanh ddng ey the de san sang dap irng nhung yeu cau dat ra ciia xu hudng mdi. Tir do gdp phan gia tang gia tri cho DN, nang cao chat lupng ngudn nhan lyc ke loan, dam bao sy phat trien ben virng ciia DN"
T A I L I £ U T H A M KHAO:
1. Tnrcmg D91 hoc Kinh i^ TP.HCM (2012). He thdng thdng tin ke lodn lap 2. NXB Phuong Dong,
2. Le Thi Thanh Huyen (2019). Doi mai quy trinh ke loan trong boi canh kinh te so. Tap chi Tdi chinh. ky I ihang 12/2014
3. \hch\wi:{2(i\9).hlipsy/vne.xpivss.net/7-.xu-the-chu-dao-anh-liuong-liiong-lai-kinh-ie-so-cua-viel-nam-3924483.
html.
4 Chaupm (20\S.).linp\ lechbizflyclotidvn iai-.sao-doanh-nghiep-vua-va-nho-can-up-dung-dien-loan-dam-mav- cloud-eomputing-tnmg-nam-20l8-20l806l2I0353899iblm.
5.Tapchil>.etoan (li)\f^)Jutps://\vw\v.misa.comvii/iin-luc/chi-liet/ne\vsid/535I7/Tim-hieu-ve-he-thong-ke-loan-trong- moi-iruong-llniong-mai-dien-lu.
6. Anh Thir (2019), hllp://lapchilaichinh.vn/nghien-cuu-lrao-doi/blockchain-canh-cuu-co-hoi-trong-linh-viic-ke' loan-kiem-toan-30H''4? html
7, Phan Njiuv Thu. 2019) /j \n nghien-euu-lrao-doi/hllp.//lapchitaichinh \n/ke-loan-kiem-toan/phat-inen-nganh-ke- loan-kiein-loan-viel-nam-thoi-k} -(. ucl!-mang-cong-nghiep-40~313036 html
IV^yohtn bai: 24/4/2020
Ji^y phiin bi|n danh gi^ va sua chira: 4/5/2020 ti^y chap nhan ding bii: 15/5/2020
IE TOAN KIEM lOAM
Tidng lin lac gia.
TS PHAM HOAI NAM H9C vi^n Ngan hang
CHANGES IN ACCOUNTING INFORMATION SYSTEM IN THE CONTEXT OF VIETNAMS DIGITAL ECONOMV
> Ph.D PHAM HOAI NAM Banking Academy
ABSTRACT:
The Industry 4.0 in general and the trend of digital economy in particular have affected all aspects of the economy. The change in accounting information system is indispensable in the changing context of the digital economy. It is necessary to understand the changes in accounting processes, human resources in accounting and state management of accounting lo ensure an effective accounting system and help businesses seize opportunities and overcome challenges.
Keywords: Change, accounting information system, digital economy. Viemam.
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