TAI CHINH DOANH NGHIEP C^''''03 (164) 2017 ) Tu chu tai chinh, hoi tu ke toan quoc te va yeu c^u cai tien chdt luong thong tin tren he thong bao cao tai chinh iTng dung cho cac truong trung hoc chuyen ng[.]
TAI CHINH DOANH NGHIEP C^'03 (164) - 2017 ) Tu- chu tai chinh, hoi tu ke toan quoc te va yeu c^u cai tien chdt luong thong tin tren he thong bao cao tai chinh iTng dung cho cac truong trung hoc chuyen nghiep cong lap Viet Nam Do Ngoc Tram* TOM TAT Bdo cdo tdi chinh &giai dogn cudi ciing cda cua qui trinh cdng tdc kitodn nhung Igi c&y nghia vd cimg quan trpng, dnh hu&ng mang tinh quyit dinh din todn bp cdng tdc ki todn.B&i le "gid tri" tdt cd cdng viic nhgn biit - luang - tinh todn - ghi chep vd tdng hap thdng tin ki todn thupc vdo "gid trj" cua thdng tin md ke todn cung cdp cho ddi tuang su dung Bdo cdo tdi chinh cua cdc tru&ng trung hpc chuyen nghiip cdn^ lap cdng gidng nhu cdc dan vi su nghiip cdng lap khdc dang duac lap vd su dung theo qui dinh thong nhdt cua Chi dp kitodn Hdnh chinh su nghipp hiin hdnh Tuy nhien, muc dp trinh bdy vd cong bd thdng tin trin hi thdng bdo cdo ndy dang ddn the hiin nhiiu bdt cap diiu kien hdi tu kitodn cong quoc ti vd thay ddi cache qudn ly tdi chinh nhd nu&c theo hu&ng tdng cu&ng tir chu vd xd hpi hoa dich vu cdng Obdi viit tdc gid nghien cuu trao ddi vi viic hodn thien bdo cdo tdi chinh cda cdc tru&ng trung hoc chuyen nghiip cdng lap noi riing vd cua cdc dan vi su nghiip cdng lap noi chung nhdm dap irng yiu cau tir chu tdi chinh vd hpi tu ke todn quoc ti • Tir khoa: bdo cdo tdi chi'nh, ki todn, su nghiep cdng lap .ABSTRACT The Financial Statements are the final products of the process of accounting but they are extremely important and have decisive impact on the entire accounting work The reason is "the value" of all works, like recognizing - measuring - calcidating - recording and aggregating depended on "the value" of the information that the accountant provides to the user The financial statements of the public vocational schools as well as the other public service units which are being prepared and used in accordance with the current regulations of the current administrative accounting system However, the level of presentation and disclosure of information on this reporting system still has many shortcomings in the context of international international public accounting convergence and ihange the mechanism of stale financial management towards strengthening autonomy and MiLiulizalion of public services Ill this article, the author forrcns on the solutions of comprehensive enhancement of the financial sniienient\ of the public vocational schools as well as Ihe public service units to meet the requirements I'J financial autonomy and International public accounting convergence ' lve\ words: the financial statements, accounting, public service Ihuc trang chat lugng ihong tin "dau ra" tren cdc iJ.ui cao tai chinh ciia cac n-iiung trung hoc chuyen iiiihicp cong lap hien na\ Hi ihdng 303 iruooi: truns cap chu>en nghiep cdng lap (TC CNCL) cung nhu he f c C N dang dugc dao tao lai 200 irudng cao dSng \a 40 trudng dai hoc cong lap hien na\ dugc 'hJnh lap de ihuc hien nhiem • T/is - Hoc vien \Qihi hdn" ^8> Tap chi nghien cxiu Tai chinh ke'toan vu giao due ngh6 nghiep bdng ngudn kinh phi ngan sach Nha nude cdp toan bd hoac mgt phan \a cac nguon khac dam bao chi phi hoat ddng thudng ,\uyen theo nauven tac khdng bdi hoan (lSo03 (164) - 2017) TAI CHINH DOANH NGHlgP true tiep Theo quy dinh ciia che ke toan hien hdnh, truang THCNCL phdi lap bdo cdo va phu bilu, cu thi: ca sd tien mat, cdn cac khodn thu, chi cua hoat dgng sdn xuat kinh doanh lai dugc phdn dnh theo c a s d ddn tich He thong bdo cdo tdi chi'nh (BCTC) tren ca bdn ddp ling dugc yeu cdu qudn ly nha nude Song, he thdng bdo cdo ndy chua cung cdp thdng tin diing vdi vai trd nhu BCTC cua dan vj kinh te bj kiem sodt, phuc vu cho viec hop nhat BCTC ciia Chinh phii nham cung cap thdng tin cdng khai cho tat ca cdng dan kiem tra, giam sat, danh gid nang lire tai chinh va ket qua hoat ddng ciia don vj ndi rieng va quoc gia ndi chung tirng nam tai chinh Cu tha: - Bdo cao B04-H dua thong tin ve tinh hinh tdng giam tdi sdn cd djnh theo sd lugng va gia trj ban dau, nhung khdng cho thdy ngudn dau tu tai san, qud trinh sir dung vd trich khau hao tai san v.v Bang can ddi tai khoan thuc chat chi phuc vu cho viec kiem tra ghi chep ciia ke toan chii khdng cho thay dugc ihirc trang vj the tai chinh ciia dcm vi Hieu qua hoat ddng sau indt ky ke loan, dugc the hien phan tach tren bao cao B02H va B03-H, nhung hicn tai ea hai bao cao chua dam bao phan anh tdng quat day dii ket qua tai chinh ciia dan vj Ket qua viec tiep nhan va qua trinh su dung kinh phi tir ngan sach Nha nude dugc phan anh tren B02-H, cdn loan bg linh hinh thu - chi va chenh lech thu, chi ciia hoat dgng su nghiep va hoat ddng san xuat kinh doanh dugc phan anh tren B03-H Xet ve bim chat, ea sd ke loan dugc sir dung lam can cir xay dung bao cao na\ khdng dong nhat: theo quy dinh ciia che dd ke loan hanh ehinh su nghiep hicn hanh, tuan bd qua trinh liep nhan va sii dung kinh phi ngan sach Nha lUuVc \;i thu chi ciia hoat dgng sLi nghiep dugc ghi nhan theo Bao cdo B05-H cho bill tinh hinh sir dung kinh phi hoat ddng ngan sach cap dugc quyet loan vao nam trudc nhung chua sir dung chuyen sang nam sau sir dung hoac ly, sd kinh phi hoat ddng dimg cho xdy dung ca ban hoac siia chifa Idn tai san cd djnh da hoan nhung chua quyet toan ban giao cdng trinh tinh den 31/12 hang nam, ehii yeu phuc vu cho kiem soat tinh hinh sir dung kinh phi hoat dgng lir ngudn Ngan sach nha nude - Trong he thdng bao cao tai chinh cua dan vj HCSN chua cd Bao cao luu chuyen lien te dl cho biit tdng quan tinh hinh vl cdc ddng tien vao - theo tung hoat dgng, kha ndng tao tien vd sii dung tien ciia dan vj hien tai vd tuong lai mac dii phan thdng tin vl luu chuyen tiin ciia hoat dgng tiep nhan va sii dung kinh phi Ngan sdch nhd nude dugc phan dnh tren B02H dua tren ca sd tien mat gan tuang duang nhu Bdo cdo luu chuyen tien te nhung tdng hgp luu chuyen lien thudn ciia tdt ca cac hoat dgng ciia dan vj HCSN thi khdng cd Boi canh hgi tu ke toan quoc te ciing vifc dugc tang cudng tu chu tai chinh ddt nhicu yeu cau doi vdi thong tin tren Bdo cdo tai chinh cua cac trudng THCNCL Qua trinh hdi tu ke loan qude te cang dugc su quan tam cua cac td chirc qude te ve ke loan cung nhu cae quoc gia tren the gidi Nhieu qude gia da chii ddng va tich cue tham gia bang viee ap dung chuan muc ke loan qude ta (lAS/IFRS/lPSAS) Iam STT Ky hifu ] BOl-H Bang can doi tai khoan B02-H Tong hop linh hinh kmh phi va quyet loan kinh phi da sir dung B03-H Bao cao hoat dong sir nghiep va hoat dong san xuat kmh doanh B04-H Bao cao tinh hinh tang giam lai san co dmh B05-H Bao cao so kmh phi chira su dung da quyel loan nam Iriroc chuyen sang B06-1I Thuyel nimh bao cao lai chinh F02-IH Bao cao chi tiet kmh phi hoat dong F02-2H Bao cao chi Uet kmh phi du an F02-3a!] Bang doi chieu du toan kmh phi ngan sach iJi kho bac Nha nuoc 10 F02-3bH Bang doi chieu linh hinh tam img va toan tam ling kmh phi ngan sach lai kho bac Nha nuoc Ten bao bieu Tap chi nghien ciJu Tai chinh ke toan < ^ TAI CHINH DOANH NGHIEP muc thuac cho cdng tac ke todn khu vuc tu cung nhu khu vuc cdng ciia quoc gia Viet Nam cung khong diing ngodi ddng chdy ciia xu hudng Dac biet Nghj djnh 16/2015/ND-CP 14/2/2015 quy dinh vl ca che tu chu cua dan vj su nghiep cong lap vdi diem ndi bat Id co che gid djch vu cdng, phuong thiic bd tri du loan ngdn sdch va each thirc trich lap cdc quy tu chenh lech thu, chi de lai; cu the: - Thay ddi hoat ddng tiep nhan sir dung kinh phi NSNN tir CO cha thu hudng kinh phi da thuc hien nhiem vu chinh trj dugc giao phd sang hoat ddng dich vu cdng thuc hien don dat hang ciia Nha nude - Chuyan ddi sang ca che Nha nude "'mua" cae san pham dau ddi hdi dan vj su nghiep cdng phai thuc hien co che tinh gia dich vu cong Gia djch vu su nghiep cdng sir dung kinh phi NSNN dugc xac djnh tren ca sd djnh mirc kinh ta - ky ihuat, djnh muc chi phi co quan eo tham quyen ban hanh va 16 trinh tinh dii chi phi - Qui dinh mirc tn'ch lap cac qii\ CO quan theo mirc tu cim \a khu)en khich don vi chii hoat dong hieu qua Tren binh dien quoc te, nlu nuidn thu hiit \6n dau lu tir cac quoc gia khac vao khu vuc Jich \u cong thi \iec xa\ dung Ouoc Bao cao lai chinh hop nhdt •.ho loan bo ITnh MJC cdng theo khudn m:lu ihong nhdl eiia IPS \S la veucauhaibugcdagiiip nha Jau lir ci^ the ^o sanh linh Innh tai chinh ket qua boat dona Lua khu \uc dich \u com: mCra cJL niKK uen pham \i toan ciu Tai VietNam hi^n thong tin ddu ciia Tong ke toan Nha nude chi cd Bao cao ngan sdch cho Qu6c hgi dugc xay dung tren ca sd cac Bdo cdo quyet todn ngan sach ciia cac dan vi cd sii dung ngan sach Nha nude va Bang thdng ke tai san toan Chinh phii, cdn Tong kS todn Nhd nude chua dua quy djnh ve ndi dung, mau bieu, phuang phap lap BCTC hgp nhdt Nhimg thay ddi ca chi tdi chinh ciing xu hudng hdi tu ke toan cdng qude te dat yeu cau cdp thiet can phai ddi mdi ke todn cdng ndi chung va ke toan don vi su nghiep cdng ndi chung va cac trudng THCNCL noi riang la yeu cdu cap thiet Giai phap hoan thifn he thong Bao cdo tdi chinh cac trudng THCNCL Thir nhat, bao cao quyet loan ngan sach nha nude dugc cac don vj cd sir dung kinh phi tir ngan sach Nha nude lap dua tren so lieu tdng hgp ciia ke toan ngan sach theo co sd tien mat Bao cao quyet loan ngan sach Nha nude tdng hgp tinh hinh tiap nhan va sir dijng kinh phi ngan saeh Nha nude eiia don vj, cung cap thdng tin ve viec sir dung ngan sach cua don vj, nhSm dap img nhu cau thdng lin so lieu \h thu - chi ngan sach Nha nude theo muc luc ngan saeh Nha nude cho ca quan cdp tran, co quan tai chinh va ca quan cd tham quyen khac Bao cao quySt loan can phii hap va thong nhdt \di chi lieu du loan nam dugc ca quan cd tham quyan giao \a muc luc ngan sach Nha nude dam bao cd the so sanh dugc giiia so thuc hien \ di sd du loan \a gitra cac k\ ke loan vdi Tap chi nghien ciiu Tai chinh ke' toan (Sd'03 (164)-201?) So li^u quyet toan tren bao cao ciia don vi dugc doi chieu, xdc nh^n ciia kho b^c Nha nu6c vd dugc phep chinh Iy sau dugc duy^t quyet toan Thir hai, bdo cao tdi chfnh dugc l^p d tdt ca cdc trucmg khdng phan bift co hay khong sii dung kinh phi tii ngan sach nhd nude vd dua tren s6 lieu tdng hgp cua ke todn tai san hay cdn ggi la ke todn tai chinh theo ca sd don tich Bao cdo tai chinh cung cdp thdng tin huu i'ch ve tinh hinh tai chinh, ket qua tdi chinh vd cdc luong tiSn ciia dcm vi mdt ky ka todn nhimg ngudi sir dung bao cdo va ngodi dcm vj da dua cdc quyet djnh vd nhan dinh ve viec phan bd cdc ngudn lire Thdng tin tren bao eao lai chinh dugc trinh bay mdt each khach quan trung thuc giup ngudi sir dung Bao cao tai chinh hiau dugc ban chat, hinh thirc va riii ro ciia cdc giao dich va su kien Thdng tin trinh bay phai dam bao cd tha kiem chiing, kjp thdi va de hiau, phai dugc trinh bay nhat quan va ed the so sanh gitra cac ky ke loan, so sanh dugc giiia cac dan vj vdi He thdng bao cao tai chinh gdm bao cao cu tha sau: + Bang can ddi ka loan: phan anh tdng quat toan bg gid trj lai san hicn cd va nguon hinh tdi san ciia don vj ke loan lai thdi diem 31/12 hang nam, bao gdm lai san hinh tir ngudn NSNN cap, ngudn thu tir hoat ddng djch \u edng, ngudn thu phi (phan duoc de lai dan vj theo quy djnh), ngudn hoat dgng san xuat kinh doanh va cac ngudn \dn khac tai don vj Sd lieu tren Bao eao tinh hinh lai (jo 03 (164)-2017) chinh cho hik todn bO gia trj tdi sdn hi?n co cua dan vj theo co cau ciia tai sdn vd co cau ngu6n vdn hinh thdnh tdi sdn Cdn cit vao Bdo cao tinh hinh tdi chinh cd the nhan x6t, ddnh gia khdi qudt tinh hinh tai chinh cDa dan vi TrSn bao cdo ndy cdc khodn myc tai sdn ngdn h?n vd ddi han, cong ng ngdn han vd ddi han dugc trinh bay riSng biet Bdo cao dugc Idp dyra tren so du cudi ky hien tai ciia s6 cdi vd sd chi tiet cua cac tdi khoan ke todn sir dung ky, cung nhu so lieu cua bdo cdo ndy k^ truac Trudc l^p Bdng can doi ke toan phai hodn thdnh viec ghi so va khoa s6 kl todn chi tiet vd tong hgp, kiem tra, ddi chieu giaa eae so li|u cd lien quan tren Bang cdn d6i tdi khodn + Bao cdo kh qud hoat dgng: phdn dnh tinh hinh vd ket qua hoat dgng ciia dan vj, bao gom k6t qua hoat dgng tir nguon NSNN cap, tir hoat dgn^ su nghiep, hoat ddng sdn xudt kinh doanh, dich vu vd kit qud tir hoat dgng khdc ciia dan vi Sd lieu de lap bdo cdo ndy d\ra tren sd cdi vd sd chi tiet phan dnh cac khodn doanh thu (thu), chi phi (chi) vd xdc dinh ket qud ciia timg hoat dgng; va bdo cdo ky trudc + Bdo cdo luu chuyen tien te: xac djnh ngudn iihn vao, cac khoan muc chi bang tien va cac khodn lucmg duang tien nam bdo cao vd sd du tiin tai lap bao cao (khdng bao gdm cac chuyen djch ngi bd giii'a cac khoan tien vd tuong duang tian don vj), nhdm cung cap thdng tin ve nhirng thay ddi cua lien vd tuong duong tian tai don vj Trong bao cao luu chuyen lien te cac luong TAI CHfNH DOANH NGHIEP ti^n ndm dugic chia thdnh hoat dong chinh, ho^t dgng d^u tu vd ho9t d$ng tdi chinh nhdm cung cap thdng tin cho ph6p ngu&i sii dyng bdo cdo danh gia dnh hudng ciia cac ho^t dgng ndy l€n thih hinh tdi chinh cung nhu Iugng ti6n vd tuong duong tiin ciia dcm vj C\i thi: hogt dgng tdi chinh la cdc hogt dgng tgo si; thay doi ve quy mo vd ca cdu \6n chii sd hiiu vd v6n vay cOa don vi; hogt dOng dau tu Id hoat ddng mua sdm, xay d\mg, ly, chuyen nhugng cac tdi sdn ddi han vd cdc khodn dau tu khdc, khong bao gbm cdc khodn muc tuong duong tien; hogt dgng chfnh Id cdc hoat dgng khdng phdi hoat dgng dau tu hay hoat dgng tdi chinh + Thuyet minh Bdo cdo tdi chinh: cung cap cdc diln gidi hoac phan tich chi tiet cdc khodn myc dugc trinh bdy cac bao cdo tr§n vd thdng tin ve cdc khodn muc khdng ddp umg tieu chi dugc trinh bdy cdc bdo cdo tren Thong tin tren bdo cdo mo td ve bdn chat hogt dpng cua dan v/ va cdc ITnh vuc hogt dpng chinh; loai hinh dan vi, vd cdc thong tin giiip ngucri sii dung bdo cdo co the danh gia dugc muc tieu, chinh sach, quy trinh qudn ly vdn cua dan vi dd, nhu: chinh sdch ke toan dugc dp dung, thdng tin djnh tinh vS muc tieu, chinh sdch, quy trinh qudn ly von cua don vi, thay ddi ve chinh sach so vdi ky trudc Ket luan Viec tdng hgp sd lieu, lap bao cdo tai chinh nhd nude dugc thuc hien tren co sd hgp nhat thong tin tran bao cdo tdi chinh cua CO quan nha nude, dan vi su nghiep cdng lap, to churc kinh ta va cdc don vj cd lien quan khac thugc khu vvc nha nude Trong tuong lai g ^ "biic tranh" ve tinh hinh tai chmh nha nude ciia Vi?t Nam s6 dugc bdo cdo din mgi t ^ g Idp nhdn ddn, co quan, to chiic ^ h$i mgt cdch cong khai, minh bgch, t h i hi^n m$t budrc tiin mdi quan 1^, dilu hanh tai c h ^ ciia Chinh phii, ddp ling yeu ciiu qudn \f hidn dgi, phii hgp vdi chudn muc kl toan cdng va thdng 1$ qu6c te Mudn v^y At can phai hodn thi^n ke todn dp dung cho bg phgn cdc don vi s\r nghiep cdng l^ bao g6m cdc trudng THCNCL nhdm cung cap thdng tin v l linh hinh tdi chinh, ket qud hogt d$ng va luu chuyen tien t^ d timg nhd trudng, tren phgm vi ngdnh, dia phuang va todn qu6c Vigc thiet lap h$ th6ng bao cdo tdi chinh theo hudng phii hgp vdi thdng Ie qu6c tl, bao qudt dugc todn b0 cdc d6i tugng ke todn phdt sinh boi cdnh ca che tai chinh tu chii hign hodc c6 the phdt sinh tuang lai s€ ddm bdo tinh Idu ddi, ddp ling yeu cau qudn I^ tdi chinh nha nude d thdi dilm hiSn tgi cDng nhu tuang Iai Tai li|u tham khao: BQ Tai chinh (2006), Quyit dfnh so 19/2006/QD-BTC ban hdnh ngdy 30/3/2006 Chi dg ki torn HCSN BQ Tdi chinh (2010) Thong tu 185/2010/TT-BTC ban hdnh ngdy 15/11/2010 huang ddn sira ddi, bS sung che dp ki loan HCSN ban hdnh kem theo Quyit djnh s6 19/2006/ QD-BTC ban hdnh ngdy 30/3/2006 ciia BQ trudng BQ Tdi chink Chinh phu (2015), Nghf dfnh 16/2015/ND-CP ban hanh ngdy 14/2/2015, Quy dfnh vi ca che tif chii cua dan vj su nghiep cong lap HQC viin Tai chinh (2011), Gido trinh Chudn mifc ki loan cong quSc ti NXB Tdi chinh Tap chi nghien cflu Tai chinh ke toan ... cdo B05-H cho bill tinh hinh sir dung kinh phi hoat ddng ngan sach cap dugc quyet loan vao nam trudc nhung chua sir dung chuyen sang nam sau sir dung hoac ly, sd kinh phi hoat ddng dimg cho xdy... va quoc gia ndi chung tirng nam tai chinh Cu tha: - Bdo cao B04-H dua thong tin ve tinh hinh tdng giam tdi sdn cd djnh theo sd lugng va gia trj ban dau, nhung khdng cho thdy ngudn dau tu tai san,... ndy chua cung cdp thdng tin diing vdi vai trd nhu BCTC cua dan vj kinh te bj kiem sodt, phuc vu cho viec hop nhat BCTC ciia Chinh phii nham cung cap thdng tin cdng khai cho tat ca cdng dan kiem