KETOAN-KIEMTOAN
xu Hl/dNG PHATTRIEN LINH Vl/C KETOAN
VAVANDEDATRAVGII VIET NAM
NGUYCNTHIVANCHI
Tmngxudiiphdt triin, hpi nhdp Idnh ^gdn vdi cdng nghe so ndi diung vdfinh vUc ketodn ndi riing, Sol hdi mil quoc gia, moi doanh nghiip phii Sol mcd tu Suy vihdnh Spng gin vdi thactien, Sim bio mang Igi lai ich thiit iht/c nhdi. Be thuc hiin Sage diiu niy trade hit cdn ndm didc Sage xu thi phdt trien, cohpi vi thdch thdc Sitra Sdi vdi iinh vUc kitodn trong moi trudng hpi nhdp, cgnh tranh, tiidd. Sua ra cdc gidi phdp van dung vio thuc tien. Tren casdndy, bdi viit khdi qudt mhadngphdt triin cua Hnh vUc kitodn, nhin dien nhimg cohpi, thdch thdc vdggimdmptso giii phdp trong thdi gian tdi...
Id khda: Ketodn, xu hudng phdt triin, hdi nhdp gudc ti, canh tranh
DEVELOPMENTTREND OF ACCOUHTING FIELD A H D T H E PROBLEM RAISED FOR VIETNAM Nguyen Thi Van Chi
In the trend of development, economic integration associated with digital technology in general and the accounting field in particular, requires each country and every business to innovate thinking and action associated with reality, ensuring bringing The most practical benefit. To do this, firstly, it is necessary to understand the development trends, opportunities and challenges for the accounting field in an integrated and competitive environment, from which, propose solutions to apply into practice. On this basis, the article outlines the development trend of the accounting field, identifying opportunities, challenges I and suggesting some solutions in the future ...
Keywords: Accounting, development trends, international Integration, competition.
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Ngdy nhan bdi: 18/5/2020 Ngdy hodn thien biin tap: 28/5/2020 Ngdy duyit Sang: 9/6/2020
Xu hifdng phdt trien cua linh vUc ke todn
Cach m g n g cdng n g M e p 4 0 d a n g m o ra m p t ky n g u y e n mdi-ky n g u y e n edng n g h e S P , ket noi toan cau, m a n g Igi co hpi phdt trien eho tat ea cac n g a n h nghe, linh vyc; trong dd, linh v u c ke toan bj tae d p n g rd net nhat. KM iing d y n g cdng n g h e so, edng tac ke toan k h d n g bj gidi hgn bdi khoang each dia ly, N g u d i
lam ke toan eo the t h u c Men cdng viec d bat eii dau tien the gidi, neu d a p iing d u dieu kien. Tri tue n h a n tao cd the thay the n h i i n g cdng vife thii cdng ciia ke toan n h u thu thap, xir ly, tinh toan so lieu, n h u n g n h i i n g cdng d o a n n h u p h a n tich, tim nguyen n h a n d u a ra giai p h a p eho timg tinh h u o n g ey thii thgm cM n h i i n g tinh h u o n g chua timg xdy ra... thi luon can cd sy t h a m gia ciia eon ngudi. Tri tue n h a n tgo dii khong thay the d u p c con ngudi, n h u n g nd dang lam thay dpi mdi trucmg, hoan eanh lam viec ciia ke toan.
Theo khao sat a i a Hiep hgi Ke toan cong chiing A n h qude (ACCA) ve ke toan chuyen n g h i i p t u a n g lai dien ra tren 22 quoc gia tren toan eau, tiong d o cd Viet N a m . Cu the, co 55% so ngudi d u g e khao sat tia ldi cho rang, s y p h a t trien tnia he thong ke toan t y d p n g d u p c d a n h gid tdc dpng cao nhat tiong cae xu h u d n g , ben canh xu h u d n g n h u hai hda chuan m u c ke toan (42%), s u xam n h a p ciia d i i n toan d a m may tiong kmh doanh (41%), su Men d p n g kinh 16(42%).,.
N h u vgy, s u biing n o a i a epng nghe, cimg vdi qua trinh toan cau hda dien ra mgnh m e dang va se tac d p n g k h d n g nhd den linh vyc ke toan, tgo ra xu h u d n g phdt tiii'n mdi, eu Ihi':
Thif nhat, ke toan se sii d u n g cong n g h e ngay cang thdng minh, tinh vi de n a n g eao h i i u qua so vdi each lam viec truyen thdng va cac cong nghe nay ed the thay the each tiep cgn truyen thdng. H e thong p h a n m e m thdng minh (bao gom d i i n toan d a m may) se hd tip xu h u d n g sii d u n g dich vy thue ngoai va sir d y n g nhieu h o n cac phucmg tiin truyen thdng xa hpi thdng qua cong n g h e thdng minh, n h d m cai tMen each lam
viec, cdng bd thdng tin, cam ket vdi ben lien quan va cgng dong.
Thu hai, todn cau hda se tgo ra nMeu co hgi va thach thiie doi vdi linh vyic ke todn. Trong kM toan eau hoa khuyen kMch sy di ehuyen ty do ciia ddng tien tien thj trudng von, tang sir dyng djch vy thue ngoai cua nudc ngodi va ehuyen giao ky ndng nghe nghiep; dong thdi, tiep tuc dgt ra ede van de dia phuong e'an giai quyet (vdi sg khac biet ve vdn hda, tdi chinh, thue). Di^u ndy tao sg thay ddi ve nhan luc tiong nganh Ke toan.
Thie ba, cdc quy dinh mdi cimg vdi quy tac cdng bo thdng tin liin quan, anh hudng ldn rihat den nganh nghe trong nhiing nam tdi. Theo dd, ngudi lam ke toan chuyen ngMep se bj dnh hudng bdi quy djnh v?
thue lien chinh phu de hgn che cMen djch chuyen Igi nhuan d^ tidnh thue.
Ctf hdi ddi vdi linh viTc k^ toin Vl&t Nam Cupc Cdch mgng cdng ngMep 4.0 cimg vdi xu the hpi nhgp mgnh me da va dang mang tdi nMeu eo hpi tiong linh vyc ke toan. Thanh tyu eua cupc Cdch mgng edng ngMip 4.0 vdi mgng khdng day da nit ngan khodng cdch dja ly trong thye Men cdng viec k^ todn.
Nhiing tien bg tir cugc Cdch mgng cdng ngMep 4.0 la dpng lyc giCip cdc cd nhdn, doanh ngMep (DN), to' ehiie hogt dgng tiong Iinh vge ke todn Viet Nam phat tiien, nam bat va thay doi kjp thdi de tMch ngM vdi cdng nghe mdi, nang cao ndng suat lao ddng vd chat lugng edng viee. Cupc Cdch mgng edng ngMep 4.0 tdc dpng den nhgn thiie, hanh dgng aia mdi can bp, nhan viin tiong linh vgc ketodn, khuyen khich cdc cd nhan no lye hpe tgp, nang eao trinh dp khoa hpe edng nghe, ling dyng nhung tien bp ve ky thuat trpng edng tdc ehuyen mdn.
Vlin de d i t ra trong linh vUc k^ todn Vi^t Nam Trong bdi cdnh hpi nhgp kinh te quoc, tg do thuong mgi, cgnh tianh binh dang vd ngay eang gay gat till cac thdng tin tai chinh can tuan theo chuain myc quoc te Id tat yeii. Thdi gian qua, Chuan myc ke toan Viet Nam (VAS), da dupc xay dyng, hoan tMen theo ede Chuain myc ke todn quoc te (IAS) de phCi hgp vcfi dgc die'm nen kinh te, ciing nhu tinh Mnh DN Viet Nam trong xu the hgi nhgp. Tuy nMen, thye tien eho thay, giiia VAS va lAS/IFRS (chuain myc bdo cdo tdi chinh qude te) Men nay van cdn khoang each ldn, dnh hming khdng nhd den qua trinh hgi nhgp cita ke toan Viet Nam. Sy khae biet ldn nhat giiia hai he thong nay
duge bieu Men cy thi' d nMeu khoan myc tien bdo cao tai ehinh, cy the: lgp theo IFRS dugc danh gid theo gid bi hgp ly hodc gia hrj ed tfie tfiu; lgp theo VAS thi gM la theo gid gdc. Dieu nay lam cho gid trj tai sdn va ng phdi tid eiia DN chua phdn dnh diing nhu dien bioi thye te ciia thj trudng. De hgi nhgp sau vao qude te, tgn dyng tdt co hpi phat triai, ke todn Viet Nam can nhanh chdng hoan tMen VAS tren co sd IAS.
VAS vd cdc quy djnh ke toan Viet Nam ludn ed nhiing thay doi de theo kjp, phu hgp vcJi IAS, d§e biet tiong thai ky hgi nhgp. Do do, ddi hdi ddt ra doi vdi ke toan vien la khdng ngdng tiep thu eai mdi, kjp thdi egp nhgt thdng tin, dgc biet dp dgng nhimg phan mem cdng nghe hd tig cho cdng viec. Cdc DN phdi nhanh chdng egp nhgt tin tiic vd Man thu theo phap lugt di' ung dyng vgn hdnh vao hogt dgng, E>ieu nay, giiip DN boat dgng thugn lpi hon, hpi nhgp nhanh hon.
Thinh tuu cilia cuAc Cich mang c6ng nghiap 4.0 da tit ngSn khoing cich dja ly trong thUc hif n cdng vide ki t o i n . NhuTng ti^n b$ tiT cu$c Cich mang cdng nghi6p 4.0 l i ddng lUC giilp cic c i n h i n , doanh nghidp, ttf chUc ho^t ddng trong linh vUc k£ t o i n Viet Nam p h i t tri^n, n i m b i t v i thay d^i kjp thdi S€ thfch nghi v6i cdng nghf mdi, n i n g cao nang sutit lao d^ng v i ch^t lUffng cdng vide.
Tgi Viet Nam, Men nay cdng tdc ke todn chii yeu dugc thgc Men tren ho so, giay td, cdn mang tinh thii cdng cao. Trong kM Cdch mgng cdng ngMep 4.0 Igi ehuyen hda todn bg cdc dii lieu dd thanh thdng tin dien tii, vira da dgng, vira khd nam b^t. Do vgy, ve lau ddi, neu ke todn vien khdng am Meu edng nghe se rat khd khan tiong thye Men eac cdng viec chuyen mdn. Khao sdt thye te cho thay, kien thtic, sy Meu biet, trinh dp iing dyng cdng nghe thdng tin ciia cdc ke todn vien Viet Nam Men nay van cdn nMleu hgn che, ehua dong deu. Cdng tdc dao tgo mdi dimg Igi d viee truyen thy kioi thiie hen, chua chuyen sau, da nganh, nhat Id doi vdi nhiing kien thiic mang tinh die thil cdng nghe, bdo mgt vd tri tue nhan tgo..
Viee ap dyng edng nghe thdng tin, cdc phan mem edng nghe danh rieng eho ke toan da giiip ke todn vien phan nao gidm bdt duge siic ndng cdng viec. Tuy nMen, ke toan van dugc ddnh gid la mgt ngh? khde ngMet va nMeu thach thiic. KM mpi cdng viec deu cd the xii ly b ^ g edng nghe tM dgo diic nghe ngMep trd thdnh yeu td rat can tMet. CM ke todn vien ed dgo diic nghe ngMep, tdn trgng sy thgt mdi co khd ridng
^
tgo dgng gia tri chan thye eho cd ddng de eac cd ddng tiep tyc d^u tu vao DN.
Vi vgy, truoc hi^t, mdi ke toan phai nam ro duge nguyen tae iing xu' trong lihh vyc chuyen mdn, de biet hdnh vi dd Id diing hay chua diing chuain mye, nguyen tac de ra vd phai Meu duge nhirng kien tfiiic co ban nhS^t, sau dd mdi c6 the tieh deh nhung kien thiie eao hon. Mudn lam dugc dieu ndy, nhiing ngudi 1dm ke todn phdi am Meu kien thiie ehuyen mon nen tang, tiau ddi kinh ngMim, thudng xuyin c|p nhdt nhiing vdn ban, ehinh sach mdi trong Iiiih vge ke toan; Giii viing dgo diic ngh? ngMip, dgt Igi ich cdng chung lin tren lpi ich bdn than.... Ben cgnh dd, moi ke todn can bBi dudng cho minh each sir dgng tri Me nhan tgo (sii dyng edng ngh§) eho edng viic cua minh, tir dan gidn nhu ling dung hdm excel cho tdi eac phan niem ke toan, phan mem qudn trj, phan tich... den viec bao m§t thdng tin eho chinh DN va cMnh khach hdng ciia minh. Thim vdo do, can boi duong kien thiic va van dyng khd nang nhin nhgn v^n de thudc ke toan quan tij trong DN, ben cgnh xu the ke todn tdi chinh nhu Men nay. Ddy Id Imh vuc gitip gia tang Igi ich dau tu cho chinh DN.
Trong boi cdnh hpi nhgp, ngdn ngu quoc te la phuong tiin khdng the tMeii doi vdi mdi ke todn vien.
Co hpi se ngay edng md rgng cho nhiing dgi ngu ke todn viin dgt chuan quoe te, duge edng nhgn hogt dpng d nM'eu nudc trin the gidi,.. Cac chiing cM hanh nghe quoc te ed the giiip ke toan viin Viet Nam md rpng tdi da phgm vi hogt dgng aia minh, ndng cao khd ndng cgnh tranh nguon nhan lyc tiong linh vyc ke todn ciia Vigt Nam.
Trong bdi ednh hpi nhgp, cgnh tianh gay gdt, cae to chiic, DN cung cap djch vy ke toan can ap dyng diing chirih sach, che dp quy djnh aia Nhd nude; Dau tu phdt trii'n ddi ngii nhan vien lanh nghe, am Meu sau vS chuyen mdn vd cd kha ndng hpi nhgp; Tang cudng cdng tac ddo tgo phat trie'n cac ky nang mem hieu qud, hogt ddng nhdm tich cyc vd sii dung thdnh thao cdng nghe so theo nhu cau tM trudng... Cimg vdi dd, ede CO sd ddo tgo, c ^ cd nhiing thay dd'i tiong quan dii'm ddo tgo, ddo tgo xuat phat tir ddi hdi ciia thye tiin, j«u cau ciia thdi dgi cdng nghe so. Chucmg trinh dao tgo dupc xay dyng phai ddm bao yiu cau hpi nhgp vd giao thoa v? chat lugng vdi chuong trinh aia cdc nude tiin tien tiong khu vgc va the gidi; Phat trien ngi dung ddo tgo giiip sinh vien sau khi ra trudng tMch ung kjp thdi vdi thdi dgi cdng nghi so; Thiet lap moi quan he giiia cac co sd dao tgo vdi cac DN trong va ngoai nude...
Bin cgnh jeu cau dat ra doi vdi td chiie, ca nhan hoat dgng trong linh vgc ke todn, de tgn dung tot nhiing co hdi va khac phyc nhiing hgn che, thdch thiic dgt rg can sg chung tay cua Nha nude. Theo dd, trudc mat, Nha nudc can sdm tgp trung, rd soat, hoan tMin cac van bdn phap ly tiong Imh vgc ke toan. Can ban hanh Chuan myc VASAT^RS theo hudng cap nhgt vd nhanh chdng tiem cgn c h u ^ myc qude te; dong thdi, dp dgng IFRS theo 3 cap do: Cac cdng ty cd Ipi ich edng chiing thye Men IFRS nguyin mau; Cdc cdng ty khac dp dyng VASA'FRS; DN nhd vd vira thye Men che dp ke toan danh cho DN nhd va vira. Viee dp dung hoan todn IFRS se giup ke todn Viet Nam md ra mgt thdi ky mdi lam thay dd'i cdch thiic gM nhgn, do ludng vd trinh bdy cac yeu to aia bao eao tai ehinh.
Nhd nude nen d'an tu, phdt triin co sd ha tang cdng nghe thdng tin mpt each ddng bg, kjp thdi, dap ling xu the phat trien aia cdng nghe so; tiong dd, chii tigng xay dgng hi thong an ninh mang, bao mgt eao thdng tin dii lieu ke toan, kii'm toan. Ben eanh dd, ngMen ciiu, van dung mgt cdch hieu qua, phii hgp cdc phuang phap kiem toan, ke cd phuong phap co ban va phuong phap ky thugt, nhat la cac phuong phap thu thgp, danh gia bdng chiing kiem todn, cdc phuong phap phan tich ky thuat tiong boi canh nghe ke toan sir dyng chiing tir dien tii, cdng nghe blockchain, diin toan dam may... Cd chinh saeh uu dai, hotigDN dao tao ngudn nhan Igc ke toan, ciing nhu djnh hudng va khuyen kMch chuyin djch lao dpng tiong Cpng dong Kinh te ASEAN. Cimg vdi do, tiep tue day mgnh hgp tac qude te, khong ngimg phat tiien cac tM trudng djeh vg ke toan, kiem todn lanh mgnh, ben viing; Phat trien cac hogt dpng djch vu ke toan, kiim toan theo xu hudng phat tiii'n ciia cac nude tiong khu vgc va quoe te, tgo dyng va md rpng giao luu nghe ngMep. ^ Tdi lieu tham khdo:
I Hgc viin Tdi chinh (2019), Idi chinh-Ketodn tiong Cdch mang cdng nghiep Idn thd tif (Hgi thdo quoc te);
I Bd Idi chinh (2015), 26 Chuan misc ketodn Viet Nam, NXB Thdng ke;
3. Ngo The Chi, Tnfong Thi Thuy (2010). Gido trinh Chuin muc ketodn quoc ti NXB Tdi chinh;
4 Nguyen Vdn Boo (2019), Cohdi vd thddi thdc doi vdi ke todn-kiem todn Viet Nam twng boi cdnh mdi. Tgp chi Tdi chinh Ky2- Thdng 12/2019;
5 Pham Thi Ihu Oanh (2018), Ke todn, kiem todn Viet Nam trong cudc Cdch mgng cdng nghiep 4.0, Top chi Idi chinh.
Thdng tin tdc gid:
ThS.NguyeiThiVanChi-Tn/cingCaoddnglQnh^l^thuatThdiNguyen Email: [email protected]
