Vận dụng các chuẩn mực kế toán quốc tế để hoàn thiện hệ thống kế

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NgttO'i httong din khoa hQc : PGS.PTS Ong Baa

PGS.PTS Dao vein Tai


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TONG QUAN V6 t-lc;: Tt-lONC\ K6 TO.AN1 VA Ct-ll.i\.AN M0C
K6TOAN
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1.1. KE TOAN, HI;: THONG KE TOAN, CHUAN MVC KE TOAN.......
1.1.1 Dinh nghia v€ ke' tmin ...................................................................... :.... .......

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7

h~ th6ng ke' toan................................................................

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1.1.3 Djnh ngh1a v€ chu§n mlfc ke' toan ..........................................................

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1.1.2 8.jnh nghia

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1.2 H~ THONG CHUAN MVC KE TOAN CUA MOT SO QUOC GIA
TREN THE GIOI ............................................................................................................. ,...:. 13
1.2.1 Tntong phai ke' toan Anglo- Saxon...................................................... 15
1.2.2 Tn.tong phai Ke' toan Chau Au l1:1c dja ................................................... 21
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1.3 HI;: THONG CHUAN MVC QUOC TE VE KE TOAN.........................

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1.3.1 Cd quan ban hanh cac chu§n ml;t'c qu6c te'

vs ke' toan ... .........................................................................................................

40

1.3.2 N<)i dung cua h~ th6ng chu§n ml,l'c qu6c te' v€ ke' toan ........

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1.3.3 Thu We so~n thao cac chu§n ml;t'c qu6c te' v€ ke' toan ... .....

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1.3 PHUdNG HUONG HOA H(JP SAU KHI c6 H~ THONG
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CHUAN MVC QUOC TE VE KE TOAN ........................................ ..........

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Tt-10C TRA,NC\ CU.A t-Ic;: Tt-IONC\ KE TO.AN DO.AN+-1 NC\t-IJc;:P
VJ~T N.AM ................. ~...

55

2.1 LliQC sli' v€ qua trlnh phat trien cua h<% thO'ng ke" toan

doanh nghi<%p Vi<%t Nam til nam 1954 ae"n nay...................................

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2.1.1 Giai OO(;ln tU nam 1954 ae"n nam 1986 ....................................... . 55
2.1.2 Giai Oo(;ln til nam 1986 ae"n 1995 ....... ................................................ 64
2.1.3 Giai OO(;ln tU nam 1995 cho ae"n nay..............................................

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2.2 Thlfc tr(;lng h<% thO'ng ke' toan doanh nghi<%p hi<%n hanh .....................

76

2.2.1 Moi truong phap ly ....................................................................................... 79

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u1em cua h"v th""
ong k""
e toan
It(n h'an h .................................. . 81

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2.2.3 Vu aiem cua h<% thO'ng ke" toan hi<%n hanh ....................................... 87
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2 •2 •4 Nh l1<;5c u1em
cua h"y th""
ong k""
e toan
It(n h'nh
a .................................88
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VA,N Dl.(\NC\ C.AC.Ct-IU.AN M0C QUOC T6 V6 K6 TO.AN
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Tt-10 NC\ K6 TO.AN

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N.AM. 96

3.1 Phudng hlidng hoan thi<%n h<% thO'ng ke" toan Vi<%t Nam ......................... 96
3.1.1 E>O'i tl1<;5ng sli' d\}ng thong tin..................................................................... 97
3.1.2 v€ phlidng di<%n phap ly .............................................................................. 98

3.1.3 Xu hu'dng phat tri€'n cua h<% th6ng ke' toan cua Vi<%t Nam..... 99
3.2 Cac giai do~n hoan thi<%n h<% th6ng ke' toan Vi<%t Nam ........................ 100,
3.2.1 Cac giai phap tru'dc m~t .............................................................................. 101
3.2.2 Giai phap 1au dai ............................................................................................. 115
3.3 Cac kie'n nghi Cl} th€' v€ vi<%c v~n dl}ng cac lAS
' th""
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d eA! hoan
Ivn h"v th""
ong k""
e toan
Ivt N am .................................................. . 123
3.3.1 Tai san c6 djnh huu h1nh ............................................................................. 124
/ va' p h/at tnen
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332
1en cuu
...................................................... .. 128
. . Ch 1. ph/1 ng h""
3.3.3 Tai san c6 djnh thue Tai chinh ............................................................

129

3.3 .4 Hang t6n kho ..................................................................................................

135

3.3.5 Chenh I<%ch ty gia .......................................................................................... 139

3.3.6 Chi phi Hii ti€n vay.......................................................................................... 143
3.3.7 Cac khoan dffu tu' chunr; khoan ........................................................... 144
3.3.8 Cac quy djnh lien quan de'n bao cao h<;Jp nha"t,
' h b'ay th ong
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uu quan............................................... . 151
va' trm
3.3.9 Hoan thi<%n cac quy djnh v€ ghi nh~n doanh thu ............................. .l54
3.3.10 SU'a chua eac I6i cd ban trong khi l~p bao cao
tai chinh cua ky tru'dc ................. .159
3.3.11 Hoan thi<%n h<% th6ng Tai khoan ke' toan th6ng nha"t ........... .

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et Iu~n
Danh ml}c tai li<%u tham khao

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1. TINH CAP THIET CUA DE TAl:
Ngay nay, ke" tmin khong chi c6 nhi<$m Vlf bao v<$ tai san, rna con la
ngu6n .cung ca'p thong tin tai chinh lam nen tang cho cac quye't dinh cua m9i
tac nhan kinh t€.
NhiSu th~p nien gffn day, nSn kinh te' the" gioi da c6 nhiSu thay d6i.
Ho~t d()ng kinh doanh khong con chi dong khung trong tung qu6c gia, rna da

phat triSn theo huang toan cffu h6a. E>~c bi<$t la slf' chuySn dich dffu tu' tu cac
qu6c gia ph:H triSn sang cac qu6c gia dang phat triSn. Vi<$c qu6c te" h6a thi
tntong v6n, thi tnrong tieu th\1, thi tnrong lao d()ng ... la xu huang phat triSn
ta't ye"u cua the' gioi trong giai do~n hi<$n nay. Trang diSu ki<$n d6, thong tin ke"
toan khong chi cffn thiSt cho ngu'oi Sd d\}ng d tung qu6c gia, rna con phlfC Vlf
cho nguoi sti' dlfng d cac qu6c gia khac.
T~i Vi<$t Naill, trong qua trlnh xay dlf'ng cd che' thi tru'ong c6 slf' quail ly

cua nha nu'oc, voi dtl'oiig 16i kinh te" md, cac ho~t d()ng kinh doanh Vi<$t Nam
cling buoc dffu h()i nh~p vao nSn kinh te' the' gioi. Thu hut dffu tu' nuoc ngoai
dS phat triSn dfft nu'oc la chu tru'dng cua Nha nu'oc trong giai do~n hi<$n nay.
MuO'n v~y, h<$ thO'ng kS toan phai cung cffp nhung thong tin trung thlf'c va
dang tin·c~y, nh~m giup nguoi sti' dlfng ra cac quye't dinh cho m'inh.
Tru'oc t'inh h'inh d6, h<$ th6ng kS toan Vi<$t Nam ban hanh nam 1989 tuy
da duqc b6 sung va sti'a d6i nhiSu lffn v~n chua dap ling yeu cffu moi.

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Vl v~y, vao ngay 1.11.95, Bdoanh nghi~p theo quye't djnh 1141ffC/CDKT. Ml;lc tieu cua h~ thO'ng ke'
toan hi~n hanh la phl;lc Vl;l cho S\1' phat triSn cua n~n kinh te' thj tntong c6,sl;l'
qmln ly cua Nha mtoc theo djnh hu'ong Xa hvoi thong 1~ chung tren the' gioi.
Voi ml;IC tieu d6, h~ thO'ng ke' toan hi~n hanh da du'qc xay dl;l'ng tren Cd

Sd tie'p thu c6 chc;m 1<;>c tinh hoa cua the' gioi, va phu hqp voi d?c diSm rieng
cua Vi~t Nam. The' nhtrng, ben c:;mh u'u diSm dang kS nhu buoc dgu giup ke'
toan Vi~t Nam hoa nh~p voi the' gioi, h~ thO'ng ke' toan hi~n hanh vfrn con
nhung diSm chua phu hqp voi thong 1~ chung, ho?c vfrn thie'u cac quy dinh
quan tr<;>ng. Do v~y, cgn som kh~c phl;lc nhung nhu'<;Jc diSm t6n t~i.
Yeu cgu nay cang buc thie't hdn khi BTC/CDKT vao ngay 01.09.97 d~ hu'ong d~n thlfc hi~n cong tac ke' toan va
ki~m toan d6i voi cac doanh nghi~p, t6 chuc c6 v6n dgu tu' nu'oc ngoai t~i Vi~t

Nam. Theo thong ttt nay, ta't ca cac doanh nghi~p c6 v6n dgu tu' nu'oc ngoai
phai cha'p hanh che' dQ ke' toan va thO'ng ke theo Phap 1~nh Ke' to an Th6ng ke,
va cac van ban hi~n hanh v~ ke' toan, kiSm toan cua Vi~t Nam. Truong hqp c6
1y do chfnh dang cgn ap d1;1ng h~ thO'ng ke' toan khac, ddn vi phai du'qc BQ Tai
chfnh cha'p thu~n b~ng van ban.
Tom 1~i, vi~c hoan thi~n· h~ th6ng ke' toan Vi~t Nam hi~n Ia m

nhfi'ng v~n d~ ca'p bach dS phat triSn kinh te', nh~m giup cho cac nha dgu tu'
nu'oc ngoai an tam, chu~n bi cho slf ra doi ctia thi tru'ong chung khoan, va giup


3

Vi~t Nam som h{)i nh~p vao nSn kinh te' the' gioi n6i chung va· khu V\l'C n6i

rieng.

2. Ml)C DICH NGHIEN CUU CUA LUA,.N AN:
D\fa vao h~ tho'ng ke' tmin hi~n h~mh ; cac d~c diSm vS moi tntong ke'
tmin cua Vi~t Nam nhu van h6a, lu~t phap, kinh te', xa h{)i ... ; va do'i chie'u voi
cac n9i dung cua h~ tho'ng chu~n m\fc quo'c te' vs ke' toan, tu do Iu~n an dS
xua't phu'dng huong va bi~n phap hoan thi~n h~ tho'ng ke' toan Vi~t Nam.
BS xac l~p bu'oc di thich hqp cho tung thai ky' lu~n an con d\fa vao kinh
nghi~m cua hai trttong phai ke' toan chfnh tren the' gioi la tru'ong phai Chau

Au ll:IC dia, va Anglo-Saxon. Ngoai ra, con tham khao kinh nghi~m cua cac
quo'c gia chuySn tu nSn kinh te' ke' ho(;lch h6a t~p trung sang nSn kinh te' thi
tru'ong, nhu' Trung quo'c.

-

Trong lu~n an, dS chfnh xac hdn, chung toi se sii' dl;lng Cl:lffi tu chu~n
m\fc quo'c te' vS ke' toan dS thay the' cho c1:1m tu chu~n m\fc ke' toan quo'c te'.

3. D6I Tu'<)NG NGHIEN CUU :
,.
Thu~t ngfi' h~ tho'ng ke' toan c6 ph(;lm vi ra't r{)ng, nen trong khuon kh6 cua

lu~n an,

dQ'i tu'qng nghien CUu chi gioi h';lll d ph~n ke' toan tai chfnh CUa

doanh nghi~p, va khong dS c~p de'n ke' toan quan tri cung nhtt cac lo(;li ke' toan
khac. Qua nghien cliu, lu~n an se giai quye't nhung va'n dS sau :
- Lam ro nhung lu~n diSm vS h~ thO'ng ke' tmin cua cac tru'ong phai ke'
toan chfnh tren the' gioi, cac nguyen nhan du'a de'n S\1' khac bi~t giua cac

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tntong phai d6. Giai thfch nguyen nhan du'a de'n vi~c ra doi cua h~ th6ng
chuffn m\fc qu6c te' vS ke' toan. Phudng huong hoa hqp cua cac quO'c gia sau
· khi co chuffn mvc qu6c te' vs ke' to an ra doi, va tudng lai cua chuffn m\fc. ~a't
ca cac va'n dS do duqc dung lam nSn tang dS phan tfch, va dua ra cac bi~n
phap hoan thi~n h~ thO'ng ke' to an Vi~t N am.
- Phan tich qua trlnh hlnh thanh va phat triSn h~ thO'ng ke' toan Vi~t
N am qua cac thoi ky, d~c diSm cua h~ thO'ng ke' to an cac doanh nghi~p hi~n
h~mh, u'u va nhu'qc diSm cua chung. Day chinh la cd

sd cho cac kie'n nghi vS

phu'dng hudng va bi~n phap nh~m hoan thi~n h~ thO'ng ke' toan Vi~t Nam.
- DS xua't cac phu'dng hu'ong va bi~n phap dS hoan thi~n h~ thO'hg ke'
toan

Vi~t

Nam, trong d6 c6 xac l~p bu'oc di thfch hqp trong tung thoi ky.

4. PHUONG PHAP NGHIEN CUU :
Phu'dng phap chu ye'u du'qc sii' dvng Ia phu'dng phap bi~n chung duy v~t.
Nho phudng phap nay, c6 thS nghien cuu h~ thO'ng ke' toan doanh nghi~p Vi~t
nam trong qua trlnh v~n d9ng va phat triSn.
V~n dvng nguyen Hfc toan di~n dS xem xet toan b9 h~ thO'ng ke' toan

cua cac tru'ong phai chinh tren the' gioi, ta't ca cac nhan tO' ca'u thanh mQt h~
thO'ng, cac nhan tO' sau xa c6 anh hu'dng de'n h~ th6ng ke' toan trong tung giai
doc;m phat triSn cua lich sii'.
V~n dvng nguyen t~c phan tkh h~ thO'ng dS xem xet cac nhan

t6 ca'u

thanh h~ th6ng ke' toan. MO'i lien h~ giil'a h~ thO'ng nay voi cac nhan tO' khac
nhtt kinh te', ch1nh tri, lu~t phap, xa h9i ...


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V~n dvng nguyen t~c phat triSn dS xem xet qua khu, hi~n t~i. tu'dng lai

ctia sv phat triSn h~ thO'ng ke' toan. Trong do, co chu y de'n xu huang phat
triSn cua cac quO'c gia moi chuySn tu n~n kinh te' ke' ho~ch hoa sang n~n kihh
te' thi tru'dng nhu' Trung QuO'c.
Ngoai ra con nhi~u phu'dng phap kh::lc cling duqc sti' dvng nhu':
- Phudng phap ljch sti' va logic,
- Phu'dng phap Cl.f thS va truu tu'cjng,

- Phudng phap di~n gi:ii va quy n~p.
- Phudng phap phan tfch va tdng hqp,
- Phudng phap so sanh va dO'i chie'u v. v...

5. NHUNG DONG GOP CUA LU~N AN :
Nhung dong gop cua lu~n an bao g6m :
- H~ thO'ng hoa nhung khac bi~t chu ye'u cua cac tru'dng phai chfnh v~
ke' to an tren the' gioi, nhung nguyen nhan dua de'n sv khac bi~t. ly do ra dC5i va
tu'dng lai cua h~ thO'ng chuffn mvc quO'c te' v~ ke' toan.

-- H~ thO'ng hoa qua trlnh phat triSn cua h~ thO'ng ke' toan Vi~t Nam tu
ngay thanh l~p nu'oc de'n nay. Phan tfch nhung u'u va nhu'cjc diSm ctia h~ thO'ng·
ke' tmin hi~n hanh.
- Xac l~p phudng huang va bi~n phap dS hoan thi~n h~ thO'ng ke' toan
Vi~tNam.


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Trong giai dm~n tntoc m~t, lu~n an d~ xua"t nhung kie"n nghi de ho~m
thi~n cac· quy dinh Uti chfnh, ke" toan hi<%n h~mh, voi ffi\lC dfch te;to di~u ki<%n

phat trien san xua"t, thu hut d~u tu'.
V~ Hiu dai, lu~n an da d~ xua"t kie"n nghi nen xay dlfng Lu~t ke" toan,

thanh l~p H9i D6ng ke" toan Qu6c Gia de tie"n hanh bien soe;tn chu~n mlfc ke'
toan, va tie"n de"n thay the' cho cac quy dinh hi~n hanh.
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6. BO Cl)C CUA

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LU~N

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AN :

De de;tt du'cjc cac mvc dfch tren, lu~n an c6 khO'i lu'cjng la 169 trang, 22
phl,lllJc, 6 bang, va c6 ke"t cffu nhri sau :
- Ph~n md d~u.
- Chuang 1 : T6ng quan v~ h<% th6ng ke" toan va chu~n mlfc ke" toan.
- Chltong 2 : Thlfc tre;tng h<% th6ng ke" toan cac doanh nghi<%p hi<%n hanh.
- Chuang 3 : V~n dvng cac chu~n mlfc qu6c te" v~ ke" toan de hoan thi<%n
h<% thO'ng ke' toan Vi<%t Nam.
- Ke't lu~n.
- Tai li<%u tham khao
- Phl,lll;lC.


7

CHU<1NG I.

m: TIIONG KE TOAN,

TONG QUAN vE

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1.1 KE TOAN, H~ THONG KE TOAN, CHUAN Ml)'C KE TOAN:

1.1.1 DJNH NGHiA vE

KE TOAN :

Binh nghia md~c tfnh, ban cha't va n
BS dinh nghia v~ ke' tm1n, cgn d~ra vao ntqan. Nphat triSn lich sii'.
Ngay nay cac nha khoa hQc d€u d6ng

y voi nhau ding ke' toan ggn nhtr

da xua't hi~n cling hie voi st;( hinh thanh doi s6ng kinh te' va xa hngu'oi. Thong qua cac di tfch b~ng da't nung, nhung bia da tim du'<;1c d thanh
ph6 Babylone, tren do .co kh~c ghi nhi~u tai li~u ke' toan cho tha'y ke' toan da
ra doi tu 3-4 ngan nam tru'oc cong nguyen.
Tuy nhien, phai cho de'n the' ky thu 15, khoa ke' toan moi co nhung bu'oc
tie'n ra't qilan trQng thong qua vi~c phat minh ra nguyen t~c ghi

s5. kep. KS

toan hk nay moi tht;(c st;( trd thanh mlao de'n doi s6ng kinh te' xa h9i cua loai nguoi. Ngu'oi dgu tien khai sinh ra
phu'dng phap ke' toan kep la m
•.

Y ten

la Luca Pacioli.


8

6ng da dS ra each thuc ghi chep vao

s5 cai va ky thu~t ghi s5 kep,

cling nhu

ke't qua. to an hQc du'a de'n la sv b~ng nha u giua nq va c6 [28, trang 14].
•
Voi chiSu dai lich sll' nhu' tren, trong m6i giai do~n nh~n thuc ctia con

ngu'oi vS ban cha"t va n9i dung ctia ke' toan cling c6 nhung thay d6i. Va do
v~y. dinh nghia vS ke' toan trong tung thoi ky cling khong giO'ng nhau.

Trong thoi ky so khai, ngu'oi ta quan nit%m ke' toan chi la m9t phu'ong
phap, m9t ho~t d9ng th\fc h~mh gian don, m9t each thuc dS phan chia ke't qua
va theo doi cac diSn bie'n ctia cac nghit%p Vl;l kinh te' phat sinh.
D§n d§n, nh~n thuc ctia con ngu'oi vS ke' toan da thay d6i dang kS, cac
phu'ong phap va chuc nang ctia ke' toan ngay cang hoan thit%n hon.
Ngay nay, ke' toan dttqc xem la phu'ong thuc do lttong, xti' ly thong tin
.nh~m dap ling nhu c§u thong tin kinh te' cho ngu'oi sti' dl;lng ra quye't dinh. Cac
yeu c~u thong tin kinh te' rna ke' toan cung ca"p it hay nhiSu, tho so hay phuc
t~p dSu c6 chung thu9c tfnh la doi hoi thong tin biSu hit%n b~ng tiSn vS tlnh

hlnh va sl}' v~n d9ng ctia tai san, va tlnh hlnh sti' dl;lng cac tai san nay [20,

trang 21].
Trong ph~m vi doanh nghit%p, dO'i tu'qng· quan ly la ho~t d9ng kinh
doanh (cac qua trlnh san xua"t-kinh doanh).

DS quan 1:9 qua trlnh nay,

doanh

nghit%p c§n phai thu th~p, xti' ly, sll' dl;lng thong tin vS diSn bie'n ctia chung.
Cac thong tin nhu' v~y du'qc thu th~p bdi nhiSu b9 mon thong tin trong ht%
thO'ng thong tin ctia doanh nghit%p (ke' toan, d\f toan, thO'ng ke, h~ch toan


9

nghi~p V\1). Trong h~ thO'ng thong tin d6, ke" tmin la m9t trong nhung ngu6n

cung ca"p cac thong tin chu ye"u dS ngttoi sti' dl;lng ra quye't dinh.
M()t each chung nha"t, ke" toan la h~ thO'ng thong tin rna nho n6 nen ho'~t
d9ng kinh doanh cua doanh nghi~p du'qc tinh toan, do lu'ong, danh gia du'oi
hlnh thuc tiSn t~ ; va tu g6c d9 :
-Tinh hlnh va sv bie"n d9ng cua vO'n kinh doanh thu9c quySn sa hcru hay.
sti' d\}ng cua doanh

nghi~p

dung cho hoC;lt d<)ng kinh doanh.

- Kit qua kinh doanh cua doanh nghi~p trong m8i thoi kh6a ke" toan.
Nhtt v?y, ke" to an thl,l'c hi~n chuc nang cd ban la ngu6n cung dip thong

tin huu ich d~ ngttoi sa dt;mg ra quye"t dinh. Chuc nang nay bao g6m hai giai
dOC;ln khac nhau, nhu'ng

CO quan h~ ch~t che voi nhau:

- Giai doC;ln tinh toan, do lu'ong cac hoC;lt d<)ng kinh doanh, c6 th~ xem
day la giai doC;ln thu th?p thong tin.
- Giai doC;ln truySn dC;lt thong tin cho ngu'oi sti' dl;lng c6 lien quan ra quye"t
dinh.
Nhu' v?y, dinh nghia ke' to an phai chua d\fng hai va"n dS chinh :
- M9t la, trong dinh nghia c~n phan bi~t ke" toan voi cac b9 mon th&ng
tin khac. S\f phan bi~t nay c6 th~ tlm tha"y thong qua vi~c nghien cliu nhung
va'n dS cd ban cua ke' to an :. do la d6i tttqng va phttdng phap thu th?p, xti' ly,
truySn dC;lt thong tin ke" toan.


10

- Hai Et, gioi h~n m\}c dkh, chuc nang cua ke' tmin la nham cung cft'p
thong tin ·hliu kh d~ ngttoi sti' dl;lng ra c::ic quye't dinh.
'

Chfnh vl v~y, trong phffn Ion cac dinh nghia v~ ke' toan, ngttoi ta thu'ong
trlnh bay hai v~n d~ chfnh neu tren. ChAng h~n, Uy ban thu~t ngii' cua HQC
vi~n ke' to an vi en cong chung cua

My

(AICP A) da djnh nghia :" Ke' to an la

mnh~t dinh du'oi hlnh thuc ti~n t~ V~ CaC nghi~p V\}, CaC Slf ki~n Va trlnh bay

ke't qua cua n6 cho ngu'oi sti' d\}ng ra quye't dinh." [42, trang 4].
Ho?c nhu' Hi~p h
My,

trong Thong bao v~ ly thuye't k~ toan

can ban da dinh nghia :" Ke' to an la qua trlnh ghi nh~n, do lttong, va cong b6
cac thong tin kinh te', giup ngu'oi sil' d\}ng phan doan va ra quye't dinh dlfa tren
thong tin nay" [37, trang 22]
Hay Uy ban Nguyen t~c ke' toan cua

My

(APB), trong thong bao sff 4,

da dinh nghia :" Ke" to an la m9t ho~t d9ng mang tfnh dich V\1 rna chuc nang
cua n6 la nham cung c~p nhii'ng thong tin tai chfnh djnh lu'qng du'qc cua don
vi, d~ giup cho ngu'oi sti' dl;lng ra cac quye't dinh trong dong ho~t d9ng blnh
thu'ong" [3 7, trang 23]
T~i Vit%t Nam, dinh nghia ke" toan cling thay d6i theo qua trlnh phat

. tri~n cua n~n kinh te'. N~n kinh te" nu'oc ta da trai qua hai giai do~n chfnh, d6
Ia n~n kinh te' ke' ho~ch h6a t~p trung va n~n kinh te' thi tru'ong c6 slf djnh

hu'ong cua nha nu'oc.

11

Trong n~n kinh te' v~n h~mh theo co che' ke' hot;tch h6a t~p trung, ml}c
dfch cua ke' toan la cung ca'p thong tin cho Nha nude d~ ki~m tra tlnh hlnh
thljc hi~n ke' hot;tch. Chinh vl v~y, E>i~u 1~ T6 chile ke' to an nha nude da neu.ro:
" Ke' toan la cong vi~c ghi chep tinh toan b~ng con s6 dudi hlnh thilc gia tri,
hi~n v~t va thoi gian lao d{)ng, nhung chu ye'u la dudi hlnh thai gia tq d~ phan

anh va ki~m tra tlnh hlnh v~n d{)ng cua cac lot;ti tai san, qua trlnh va ke't qua
hot;tt d{)ng kinh doanh, tlnh hlnh sll' dl}ng v6n cua ngan sach nha nude, cfing
nhu cua tung t6 chile, xi nghi~p ".

<

Trong n~n kinh te' v~n hanh theo co che' thi truong c6 slj quan ly. cua
Nha nude Xa h9i chu nghia, ml}c tieu ke' toan khong chi cling ca'p thong tin
cho nha nude, rna con cung ca'p thong tin cho cac d6i tuqng khac nhu ngan
hang, cac nha dgu tu ti~m nang~ nha cung ca'p, khach hang ...
Chinh vl v~y. dinh nghia cua ke' toan cfing phai thay d6i. Chung toi cho
ding, trong di~u ki~n hi~n nay, c6 th~ duqc dinh nghia : Ke' toan la m9t khoa
hQc v~ thu th~p. ghi chep, xU' ly va truy~n dt;tt nhung thong tin tai chinh dudi
hlnh thilc ti~n t~. d~ nguoi sll' dl}ng c6 th~ dl}'a vao d6 rna ra cac quye't dinh.
.

-

•

~·

1.1.2 BlNH NGHIA VE

A

H~

"'

"'

-'

THONG KE TOAN :

Theo nghia r{)ng, h~ th6ng ke' to an la m9t t~p hqp ·bao g6m ra't nhi~u
· quy pht;tm c6 lien quan nhu : H~ th6ng lu~t 1~ chi ph6i de'n ke' tm1n (Lu~t .
thuong mt;ti, Lu~t cong ty, Lu~t dan slj, Lu~t hlnh sl}', Lu~t thue'.. ), cac quy
dinh v~ tai chinh-ke' toan, h~ th6ng chilng tu ke' toan, s6 sach ke' toan, bao cao
tai chinh va h~ th6ng tai khoan ke' toan.


12

Xet theo nghia hyp, ht$ tha"ng kS toan thuong dunho vao do hang lo~t cac nghit$p Vl;t CUa ffiQt ddn Vi du'kSt qua. N6i each khac, no bao g6m cac cong vit$c ke" tiSp nhau trong quy
trlnh kS toan, tu vit$c l~p chung tu kS toan, xll' ly du lit$u, cho de'n vit$c l~p cac
bao cao tai chfnh.
-

~

A?

,..,

,

1.1.3 I>lNH NGHIA VE CHUAN Ml}C KE TOAN:
Hi€u theo nghia chung nha't, chuffn mlfc la thu~t ngu di~n ta nhung quy
dinh mlfc thu'oc c6 th€ dinh ltt<;1ng dtrN6 la nhung rang bunguyen t~c chung [45, trang 396].
Ho~t d
ho~t d9ng m
v~y, chuc nang cua kS to an la cung ca'p cac thong tin d€ ~guoi sll' dl;tng co th€

ra cac quye"t dinh. Mu6n v~y, thong tin kS to an phai phan anh trung tht;(c tinh
hlnh va kSt qua ho~t ddu'
D€ d~t du'
d6, cffn c6 nhfi'ng phu'dng phap va thuoc do, d€

giup nh~n dit$n nhung va'n dS h<;1p ly va khong h<;1p ly lien quan dSn vit$c ghi
nh~n, phan tich, trlnh bay va truySn d~t cac thong tin tai chfnh. BC1i le, thlfc te"

da chung minh rang cling mdanh gia, ghi nh~n khac nhau se dua de"n kSt qua khac bit$t dang k€. Vl the',
cffn c6 nhung quy dinh lam khuon m~u giup danh gia, ghi nh~n va trlnh bay
thong tin tai chfnh ; va d6 chfnh la nhung chuffn ni\l'c kS to an. [44, trang 385]

•.


13

Do· v~y, c6 thS dinh nghia mnhung quy uoc, nguyen H{c, thu tt;Ic duqc cong nh~n nhu' nhung hu'ong d~n cho
ngh€ nghi~p ke' toan ·trong vi~c chqn 1-ga cac phu'dng phap dS ghi chep,
phu'dng phap danh gia cac ye'u t6, trong vi~c so~n thao bao cao tai chinh, va la
cd sd danh gia cha't luqng cong vi~c ke' toan.
1.2

Ht THONG CHUAN MtjC KE TOAN CUA MQT

so QUOC GIA

TREN THE GIOI :
Ngay nay, chu~n m-gc ke' toan da hi~n huu trong hffu he't cac qu6c gia.
Tuy m6i qu6c gia c6 thS sti' d\}ng nhung each thuc khac nhau dS tdnh bay
chu~n mlfc, nhu'ng nhln chung hQ d~u du'a ra nhung quy u'oc, nguyen t~c dS

huang d~n cho cac ke' toan vien thlfc hi~n.
Thea Michel Capron [28, trang 17-23], chu~n mlfc ke' toan ra doi vao
khoang nhung nam d~u cua the' ky 20.

Vao nam 1925, Nga c6 thS xem nhu' 1a qu6c gia d~u tien da ban hanh
m()t h~ th6ng tai kholm ke' toan th6ng nha't, trong d6 da th6ng nha't v€ tai
·khmin sli' d1fng, v~ nguyen de va phudng phap ke' to an cho cac doanh nghi~p.
Sau d6, ciing tu'dng t-g, Due ban hanh h~ th6ng tai khoan ke' toan thO'ng nha't
vao nam 1937.

d My, nguoi ta ciing quan tam ra't sam de'n sl;f c~n thie't vi~c chu~n mlfc
h6a cong tac ke' toan. The' nhu'ng, phai de'n

CUQC

khung hoang kinh te' nam

1929' cac kinh te' gia moi nh~n thuc d~y du v~ t~m quan trqng cua thong tin
tai chinh. Do d6, de'n nam 1939, h~ thO'ng chu~n ml;fc ke' toan moira doi.


14

Con d Phap, T6ng ho?ch d6 ke' toan dgu tien du'qc thie't l?p vao nam
1947, sau do duqc hit%u dinh vao cac nam 1957 va 1971, va d6Ia tiSn than cua
ht% tho'ng hit%n hanh ban hanh nam 1982.
NSu yeu cgu chung do'i voi kS toan la phcli cung cffp thong tin kinh te dS
nguoi sll' dlfng ra quye't dinh, thi trong thlfc ti6n, vit%c chu~n mlfc h6a ke' toan
giua cac quo'c gia co cac khac bit%t dang kS.

d
nghit%p.

My, cac chu~n m\fc kS to an duqc ban hanh bdi Hit%p H

d Phap,

cac chu~n mvc du'qc SO?n thao bdi Uy ban quo'cgia v~ kS

toan, voi thanh phgn g6m ca Hit%p HquySn, va phai duqc chfnh phu thong qua.
Con d cac quo'c gia ke' ho?ch h6a t?p trung nhu N ga, Trung quo'c ... , do
ht% tho'ng ke' toan cgn dap ling IDlfC tieu chu ye'u la theo doi va kiSm soat vit%c
thvc hit%n ke' ho?ch, giup bao vt% tai san nha nuoc cling nhu' cung cffp so' lit%u
cho tho'ng ke nSn kinh te' ; nen cac co quan chuc nang nha nuoc ban hanh cac
chu~n mlfc. Vit%c chu~n mlfc h6a ke' toan trong cac quo'c gia nay tie'n hanh

thong qua vit%c ban hanh ht% tho'ng tai khoan ke' toan tho'ng nhfft va cac quy
dinh tai chinh, ke" toan.
Nhu v?y trong th\fc ti6n, da so' cac quo'c gia dSu c6 ht% tho'ng chu~n mlfc
ke' toan cho minh. Tuy nhien, nchu~n ~lfc cua hQl?i khong gio'ng nhau.

Xet v~ m?t t6ng thS, t?i cac quo'c gia c6 nSn kinh te'" thi trliong lau doi,
bao g6m hai nh6m truong phai ke' toan tieu biSu, d6 la truong phai Chau Au


15

ll;lc dia va tntong phai Anglo-Saxon. Ben c~nh do, con co tnl'ong phai ke' toan
ciia cac qu6c gia theo cd che" ke" ho~ch hoa t~p trung nhu' Lien xo, E>ong au,
Trung qu6c v. v ...
Tuy nhien, v~ phu'dng di~n chuffn mvc ke" toan. hi~n nay tren the" giai1
thl kinh nghi~m cua cac quO'c gia co n~n kinh te" thi tru'ong lau doi co anh

hu'dng sau r()ng de"n st;t phat triSn ciia ngh~ nghi~p ke" toan trong tu'dng lai.
Nen dS xac l~p phu'dng huang hoan thi~n h~ thO'ng ke" toan Vi~t Nam, Lu~n
an se chi t~p trung trlnh bay v~ hai truong phai ke" tocin tieu biSu tren.

1.2.1 TRUONG PHAI KE TOAN ANGLO- SAXON.
Thu()c nhom nay co cac quO'c gia nhu Anh, My, Uc, Ca~ada ... H~ thO'ng
chuffn m\fc cua cac qu6c gia nay tu'dng d6ng vai nhau v~ nhi~u phu'dng di~n.
va co nhung khac bi~t dang kS vai nhom Chau Au ll;lC dia. Tac gia
Christopher Nobes [43, trang 99], cho ding:
Tru'ac he"t, do cac quO'c gia nay khong chi cling sll' dl;lng Anh ngu, rna hQ
con giO'ng nhau d cac phu'dng di~n nhu' h~ thO'ng phap ly' moi tru'ong kinh
doanh ... Ke' de'n, t6 chuc ngh~ nghi~p cua hQ ra doi ra't sam, va lam vi~c m()t
·each co chu dich va tv nguy~n. Anh hu6ng cua cac t6 chuc nay de'n vi~c ban
hanh cac chuffn mvc ke" toan IOn hdn nhi~u so vai cac qu6c gia Chau Au ll;lC
dia, hay Nh~t.
cbn theo Cars berg :" Ne"u muO'n tlm tha'y S\1' khac bi~t quan trQng v~ ke"
toan giua Anh va My, thl d()c gia se bi tha't VQng lan 1' [43, trang 99].


16

Ho~c c6 thoi ky, cac nha kinh te' Canada da tha thie't d€ nghi la H
ngh€ ng4it$p Canada nen chftp nh~n cd quan thie't l~p chu~n ffi\fC ke' toan cua
My (FASB) la co quan chu d~o cho vit$c nghien cliu ke' to an trong nhfi'ng nu'oc
'

n6i tie'ng Arih.
Tuy v~y, gifi'a cac qu6c gia nay cling c6 m

seS khac bit$t nhung khong

trQng ye'u. Vi dv, Canada va My cung c6 nhii'ng diSm gieSng nhau v€ ke' toan,
nhttng ht$ theSng kS toan Canada dlf'a tren ke' toan cua Anh, chu khong phai
My. Canada c6 khuynh huang it cha'p nh~n cac phuong phap tuong phan dS
giai quye't cung m<)t va'n d€ hon la My, va hQ l~i chu trQng hon de'n phuc lqi,
de'n cong bfing xa hBS minh hQa cho tru'ong phai Anglo-Saxon, chung toi chQn qua trlnh
thie't l~p chu~n ID\fc ke' toan cua My dS gioi thi<%u :
Truoc khi d~o lu~t v€ thi truong chung khoan ra doi, chu nghia tlf' do
v~n theSng

tri trong ke' toan. Mai de'n nam 1930, bao cao tai chinh cua cac

cong ty v~n hftu nhu' khong bi rang bu<)c bdi m<)t quy dinh nao. Bdi 1~, m~c
dftu C1 My c6 Lu~t cong ty, nhu'ng Lu~t nay khong dua ra cac quy dinh chi tie't
v€ ke' toan va kiSm tm!n. Chi de'n khi Uy ban giao dich chung khoan (SEC) ra
doi, b~ng quy€n llf'c, chfnh phu Lien Bang da b~t bUQC cac cong ty c6 ban c6
phie'u tren thi truong chung khoan d€u phai thlf'c hit$n ke' toan va kiSm toan
theo mTieu chu~n ke' toan tai chinh cua My (FASB), cling nhtt Slf ra doi cua cac
chu~n mvc ke' to an t~i My.


17

"

?

-

,

A

A'

A

1.2.1.1 CAC C(j QUAN CUA MY CO LIEN QUAN DEN VI:ec
'

A!

""

~

BAN HANH CHUAN Ml)'C KE TOAN :
T1;1i

My, c6

nhiSu cd quan lien quan de'n vit%c ban h~mh cac chuffn nivc.

ke' to an. Tuy nhien, cac cd quan c6 anh huC1ng nhiSu nha't la :

1.2.1.1.1 Uy ban Tieu chuffn ke' tmin tai chinh .
.uy ban Tieu chuffn ke' toan tai chfnh (FASB) hit%n chiu trach nhit%m trvc

tie'p vS vit%c ban hanh cac chuffn mvc ke' to an. Ahmed Riahi Belkaoui [37,
trang 77] da tom t~t vs lich sll' phat triSn cua uy ban nay nhu sau:
'

.

TiSn than cua FASB la Uy ban Thu tlfc ke' toan (ARBs) du'<;Jc thanh l~p
vao nam 1938, voi nhi~m Vlf la du'a ra mbaa cao tai chfnh. Cho de'n khi ngu'ng lam vit%c vao giua th~p nien 50, Uy ban
da phat hanh du'<;JC 51 cac cong trlnh nghien CUu lien quan de'n thong tin va
.

'

...

.

thvc hanh ke' toan. Vao thai gian nay' c6ng trlnh nghien cuu du'<;Jc Uy ban giao
d!ch chung khoan h6 trq, va da du'qc xem la cac nguyen t~c ke' toan du'<;Jc cha'p
nh~n

rBe'n nam 1959;·HQc vit%n ke' toan vien c6ng chung cua

.

My

(AICPA)

.

'

l(;li l~p ra Uy ban Nguyen t~c ke' toan (Accounting Principle Board- APBs), c6.
nhit%m vt;t chu ye'u la :
~ Phat triSn khai nit%m ke' toan. Vf dt;t nhu' khung ly thuye't vS ke' toan.
'

.

-Ban hanh cac huang dftn lien quan de'n cac va'n dS ke' toan hit%n hanh.
Be'n nam 1970, Uy ban nay bi chi trfch vS m
•.


18

- Do thie"u s\f tham gia cua cac td chile khac ben ngoai AICP A, nen cac
.chu~n m\fc thie"u khach quan.
•
- Uy ban khong du'a ra du'qc cac m\IC tieu va nguyen t~ic co thS cha'p
nh~n

rQng dii.

Do v~y, vao nam 1973, AICPA da thanh l~p ra ba Uy bandS duy~t xet

l~i cac va'n dS bj chi trich, va thanh l~p m9t U y ban d9c l~p hdn. Do chinh la

Uy ban Tieu chugn ke" toan Uti chinh (FASB), va Uy ban nay con t6n t~i de"n
ngay nay.
Khong nhu' cac t6 chile tiSn nhi~m, FASB la co quan ho~t d9ng d9c l~p
voi AICPA. HQ g6m bay thanh vien lam vi~c toan thai gian, va chju trach
nhi~m duy~t xet cac chu~n m\fc cil va xay d~tng them cac chuffn m\fc moi,

cilng nhu' khuon mfiu ke" toan [47, trang 3].

1.2.1.1.2 HQc vi~n ke' tmin vien cong chung :
HQc vi~n ke" to an vi en cong chung (AICPA) la t6 chttc quO'c gia cua cac
ke" toan vien cong chung t~i My. Bffu tien, t6 chile nay ra doi la nh~m dap ling
nhu cffu dao t?o cac ke" toan vien cong chung (CPA). VS sau, AICPA la co
quan chinh co anh huC1ng quan trQng de"n vi~c thanh I~p uy ban so~n thao
chu~n m\fc ke" toan.

1.2.1.1.3 Uy ban Giao dfch chung khmin:
Uy ban Giao djch chilng khoan (SEC) co anh huang de"n vi~c thie"t l~p.
cac chu~n m\fc ke" toan [50, trang 10k6,7]. Nguyen t3:c chung la cac cong ty


19

muO'n ban cac c6 phie'u tren thi tntong chung khoan, phai n(>p m(>t bao cao cho
Uy ban. Cac bao cao ali chfnh nay phcH du'cong chung (CPA) [37, trang 81,82].

1.2.1.1.4 Hi~p H()i ke' toan

My :

Ban d~u, Hi<$p h(>i chi t~p h<;1p nhii'ng ngttoi giang dC;ly vS ke' toan ; sau
d6, thanh vien con gdm ca nhii'ng ke' toan vien ho(;lt d(>ng trong cac· doanh
nghi<$p, va cac t6 chuc phi lqi nhu~n. Ml;lc tieu cua Hi<$p h(>i la phat triSn ly
thuye't kS toan, khuye'n khfch Va tai trthi<$n giao dl;lc vS ke' to an. Hi<$p h(>i xua"t ban cac t(;lp chi ke' to an. Hi<$p h(>i h<;1p.
tac voi F ASB trong nghien cuu giai quye't cac v(n dS vS ke' to an, giao dl;lc va
thong tin [46, trang 9].

1.2.1.1.5 Qu6c h()i :
Qu6c h(>i My thu'ong khong c6 anh hu'dng tnfc tie'p de'n cac va"n dS vS
ke' toan, rna chi dlfa tren SEC dS can thi<$p vao cac va"n dS vS ke' toan.
'

A

,

A

1.2.1.2 NQI DUNG CAC CHUAN Ml)'C :
E>e'n nay, FASB da ban hanh caclo(;li cong b6 nhu' sau [49, trang iii] :
- Khuon mfiu ke' toan tai chfnh : ml;lc dfch la dtta ra khung ly thuye't
lam nSn tang cho vi<$c xay dlfng chuffn mvc ke' toan.
- Ban tin nghien CUu ke' toan : dS trlnh bay cac cong trlnh nghien CUu
vS ke' toan (du'

20

- Chugn m\fc ke' tmin : giai quye't cac va'n dS c1,1 thS vS ke' toan nhu'

'h~mg t5n kho, tai san c6 dinh ...

- Cac huang dfin chi tie't vS cac chugn ml.)'c.
- Thu~t ngu ke' toan : m1,1c dfch t~o nen sv th6ng nhfft vS thu~t ngu.
1.2.1.3 PHu'<1NG PHAP LAM VlEC
. :
.

.

F ASB g5m 7 thanh vi en do AICP A b5 nhi~m. va lam vi~c to an thai
gian, nhu'ng h9 khong chiu sv kiSm tra trgc tie'p cua AICPA. Phudng phap lam
vi~c

eli a FASB la c6 g~ng thu th~p t6i da y kie'n dong gop cua cac ca nhan, va

t5 chuc co lien quan.
Trlnh tg thie't l~p chugn mgc thuang g5m cac bttoc sau :

- Chi dinh m9t nguai d~i di~n dS so~n thao huang giai quye't. ·
- Chugn bi cac va'n dS c~n tranh lu~n. va phan ph6i cho cac ben co lien
quan voi lai mai phat biSu.
- E>inh ra thai gian biSu cho vi~c cho

y kie'n, va tbu'ang la 3 thang sau

khi phat hanh cong b6.
- So~n bang phan tfch vS cac y kie'n dong gop .

..