Tổ chức hệ thống thông tin kế toán tại các doanh nghiệp thương mại cổ phần trên địa bàn hà nội tt tiếng anh

1 MINISTRY OF EDUCATION AND TRAINING THUONG MAI UNIVERSITY - ĐÀM BÍCH HÀ DAM BICH HA ORGANIZING THE ACCOUNTING INFORMATION SYSTEMS AT COMMERCIAL IOINT-STOCK ENTERPRISES IN HANOI Major: Accounting Code: 62.34.03.01 SUMMARY OF THE DOCTORAL THESIS Hanoi, 2019 The thesis was completed at Thuong mai University Full name of instructor: 1st Instructor: Assoc., PhD Do Minh Thanh 2nd Instructor: Assoc., PhD Ngo Thi Thu Hong Ngô Thị Thu Hồng 1st Reviewer: 2nd Reviewer: 3rd Reviewer: The dissertation will be defended against the University-level thesis review council at Thuong mai University At…… hour …… day… month… year The thesis can be found at: National Library Library of Thuong mai University OPENING The urgency of the research topic By the end of 2016, the number of joint stock commercial enterprises (CE) in Hanoi was 8,208, accounting for nearly 52% of Hanoi's CE, about 7% of enterprises in Hanoi; and accounts for about4.2% of the total number of CE nationwide However, due to various reasons such as the awareness of the importance, role, of the AIS (AIS); about the capacity of the team participating in accounting IS (AIS), still limited, so the AIS in CE in Hanoi has not really promoted the role and function of it From a research perspective, there have been many research projects on organizing AIS in enterprises with different approaches However, the research works published about organizing the AIS for enterprises in Vietnam mainly focus on the management AIS, there is no in-depth study on organization AIS for CE or joint stock CE On the other hand, recently, the factors of competition environment, technology and the interest of the managers have impacted on the organization of AIS in enterprises Therefore, it can be seen that the in-depth research on the organization of AIS for Vietnamese CE in general and the CE in Hanoi in particular is necessary and important meaning From these problems, the researcher selected the topic "Organizing the AIS at commercial joint-stock enterprises in Hanoi" Overview of research projects related to the topic 2.1 The research approach by component, structure of AIS 2.1.1 Overseas studies Hall J A (2011) did not mention the content of the organization of AIS in terms of information technology (IT) development, not mention the application of modern technical means in accounting information processing 2.1.2 Domestic studies Hoang Van Ninh (2010) did not to mention the organization that has completed "data storage" as well as not yet distinguish "input data" and "output information" of the information processing Nguyen Huu Dong (2012) approached the research from the perspective of the elements that constitute the system; According to such notion, it is not enough because the operation of the AIS is not only limited to the scope of operation of the accouting apparatus, but it also relates to many other departments and functional departments in the enterprises Ho My Hanh (2013) not yet highlight the structure, the content organizes the AIS in general and the management AIS in particular but the organization of the AIS is done according to the contents of governance in the enterprise Vu Ba Anh (2015) mainly go into organizing the AIS to serve the financail accounting that has not been studied to serve the MA From the research on organizing the AIS, according to the component approach, the structure of AIS, the authors have approached to organize the AIS according to views: flow of knowledge Research points AIS according to the main types of research activities organized AIS for each type of specific business and flow of research perspective AIS according to structure cities are general, educational, wide-ranging due to adaptation and suitability for all types of businesses 2.2 Approach studies from the perspective of organizing information processing process of AIS 2.2.1 Overseas studies The authors Marija Tokic, Mateo Spanja, Iva Tokic, Ivana Blazevic (2011) point out that the organization of the general operation of the AIS begins with the process of collecting internal and external data, combined with the existing database in the system to include in analysis, processing according to the accounting regulations, accounting policy, accounting methods, record toolkits to obtain communications accounting news Hall JA, Bennett PE (2011) also argued that the organization of operating procedures of the AIS started with financial and nonfinancial operations handled, transformed into information for users to make decisions 2.2.2 Domestic studies According to Nguyen The Hung (2008) in all general IS and AISs in particular, the organization of the processing process follows a common process of receiving input and processing data according to the defined methods and for the output information Le Thi Hong (2016) Has not given any personal arguments about the viewpoint of handling AIS in enterprises Thus, on the research approach according to the organization of the process of AIS, the authors at home and abroad agreed on the view that organizing the process is common in all AIS starts from collecting information, processing and analyzing information according to the methods, the procedures have been determined thereby providing information to users of information However, the researches are only generalized in terms of theory but have not been studied specifically in CE 2.3 Studies on factors affecting the organization of AISs in enterprises 2.3.1 Overseas studies Regarding the factors affecting the AIS, Fergusona C., Seowb PS (2011) conducted a synthesis of studies related to the AIS during the 1999-2009 decade and pointed out the Development trend of the AIS in the future The empirical study of Bushman et al(2004) has shown that the organizational structure and ownership of an enterprise has a significant influence on the AIS in enterprises According to Jonas Gerdin (2005) when designing the accounting system, it is necessary to study the influence of factors including: organizational structure as internal rules; mutual interdependence among parts of the organization External factors also significantly impact the organization of AIS in enterprises According to Colin M Drury, (2013), the business environment forces businesses to focus on human resource management and develop AIS Another study by Mahmoud Mohmad Ahmad AlEqab (2009) concludes that there is a link between environmental conditions, business strategies and AIS 2.3.2 Domestic studies According to Ho My Hanh (2013), the organization of the AIS for cost management in enterprises will be influenced by the following factors: (1) Objectives and strategies of enterprises and information needs design governance management costs enterprises and information needs design governance management costs from the corporate administrator; (2) Characteristics of production organization; (3) Qualifications of equipment and staff qualifications for accounting Dang Thi Thuy Ha (2016) said that the AIS at logistics businesses is influenced by the following factors: financial resources, human resources, infrastructure resources informaiton technology, culture business, economic environment, legal environment, informaiton technology environment Nguyen Thanh Hung (2017) summarized the factors affecting the organization and implementation of the AIS in enterprises including the following factors: (1) Vision and commitment of managers; (2) Human resources accounting; (3) Quality of input data of the system; (4) Support facilities; (5) Other factors such as the administrator's knowledge, the size and organizational structure of the unit, the corporate culture, From a lot of studies on the factors affecting the organization of AIS in enterprises in different angles, it can beseen that organizing the AIS in enterprises is affected and suffered governed by many important factors, related to the composition of AIS, organization of accounting, social environment and characteristics of each enterprise 2.4 Other studies 2.4.1 Overseas studies Lili Zhao (2015) conducts research on organization of AIS in terms of IT application Research has shown that computer applications have changed the way data is handled, processes, accounting methods, and data storage In Ladewi's article, Yuhanis (2014) studied with the aim of examining governance change and managing commitment to ERP implementation and impacting the quality of accounting information 2.4.2 Domestic studies The study of Nguyen Bich Lien (2012) has determined the impact of the application of IT, especially the application of enterprise resource planning software to the quality of accounting information Nguyen Thanh Hung (2017) has determined the organization of cost management AIS in service enterprises including contents: (1) organizing the collection - processing - supply process expense management information, (2) organization of support facilities, (3) organization of cost MA department, (4) organization to control the quality of MA information charge It can be seen that the above mentioned AISs all agree that the AIS of enterprises cannot be effective without software and technical means to support The gap and the research question 3.1 Research gap Regarding the research approach: The research focuses on general theory of AIS on different and inconsistent aspects such as organization, composition, process of information processing, image elements enjoy About the research object: The research mainly focuses on business enterprises, economic groups in general or public schools and hospitals So far, there has not been any in-depth research on the organization of AISs in CE Research context: In the context of the 4th industrial revolution 3.2 Research question The accounting information needs of a joint stock commercial enterprise in Hanoi and how the basic characteristics of this type of enterprise affect the organization of AISs at enterprises? What is the theoretical basis for the organization of AISs in CE? What are the factors that affect the organization of AISs in joint stock CE in Hanoi? What is the status of success, existence and cause for the organization of AIS in Joint Stock enterprises? Development orientation of AIS at Joint Stock CE in Hanoi in the coming time? What are the solutions for joint-stock CE in Hanoi to improve the organization of AISs in their enterprises? What conditions are needed to well organize the AIS at Joint Stock CE in Hanoi in the coming time, when the industrial revolution 4.0 is booming? Research objectives and tasks 4.1 Objectives of the study Study theoretical issues on the organization of AIS and propose solutions to complete the organization of AIS at Joint stock enterprises in Hanoi 4.2 Research tasks Studying the basic theoretical issues about the organization of AISs; analyze and evaluate the factors affecting the organization of AISs at joint-stock CE in Hanoi Studying the characteristics of joint-stock CE in Hanoi Surveying, analyzing and assessing the status of organization of AIS at Joint Stock CE in Hanoi, thereby showing the existence and causes of the problems Determine the influencing factors and assess the impact of these factors on the organization of AIS at Joint-stock CE in Hanoi Proposing solutions and conditions for implementing solutions to perfect the organization of AISs at Joint-stock CE in Hanoi Subjects and scope of research 5.1 Research subjects Issues on the organization of AISs at Joint-stock CE in Hanoi 5.2 Research scope a) About content - Study the theory related to the organization of AIS at CE and the status of organization of AIS Research only for joint-stock CE in Hanoi area , traditional commercial business activities including trade in goods and trade in services - The thesis does not mention some steps in the process of building IS such as: preliminary survey and establishment of a project to build IS, analysis, design and installation of IS b) About space Joint-stock CE in Hanoi c) About time The project implementation period is from 2014 to 2018, data collection time is from 2015 to 2017 Research method 6.1 Data collection methods Information collection was conducted through interview with interview questionnaires, from which to build a survey questionnaire to investigate a large area 6.2 Method of processing data Data collected from the questionnaires are processed by software: Microsoft Excel software used to synthesize, describe statistics of objects and survey contents SPSS 20.0 software to test the reliability of scale, research hypotheses The results of the thesis and the issues raised The thesis has studied the basic theoretical issues about the organization of AISs at CE; setting up a theoretical framework for the organization of AISs in CE Identify and evaluate the influencing factors and the influence of these factors on the organization of AISs at Joint Stock CE in Hanoi Survey, analyze and assess the situation, point out the problems and causes in the organization of the AIS at the joint stock CE in Hanoi; propose solutions and conditions to implement solutions to perfect the organization of AISs at Joint Stock CE in Hanoi in the context of the 4th industrial revolution Structure of the thesis In addition to the introduction and conclusion, the thesis is structured in chapters: Chapter General theory of organization of AISs in CE Chapter Current situation of organization of AIS in jointstock CE in Hanoi Chapter Solutions to complete the organization of AISs at joint-stock CE in Hanoi CHAPTER GENERAL THEORY OF ORGANIZATION OF AISS IN CE 1.1 THEORIES THAT MAKE THE FOUNDATION FOR RESEARCH PROBLEMS 1.1.1 System theory 10 The AIS is considered the application of system theory to the economic activities of the unit System theory is used in studies to ensure the consistency of components in the information system 1.1.2 Useful theory Well-organized AIS to provide useful information for both inside and outside businesses 1.1.3 Ownership theory The theory of ownership sees the owner as the center of accounting 1.1.4 Entity theory Entity theory considers the focus of accounting as a business, not an owner The AIS in the enterprise is influenced by the characteristics of the business Therefore, in the process of organizing the AIS, it is necessary to apply entity theory 1.2 CE AND NEEDS FOR ACCOUNTING INFORMATION IN CE 1.2.1 The concept, role and function of CE in the economy 1.2.1.1 Business enterprise concept "A commercial enterprise is a legally established business unit, which aims to conduct business activities in the commercial field." 1.2.1.2 The role of CE in the economy [1] CE is the place that shows the most and most concentrated relationships in society: the relationship between production and consumption, between supply and demand, [2] CE plays the role Important role in promoting production, expanding circulation creates conditions to constantly improve business efficiency, actively contribute to increasing social accumulation [3] CE through its business activities has done a good job of distributing goods from surplus to lack [4] CE play a role in expanding markets, especially foreign markets through import-export activities 1.2.1.3 Function of commercial enterprise [1] Cargo transport function [2] Function to continue the production process in circulation [3] Function of storing goods and regulating supply and demand 1.2.2 Demand for accounting information at CE 17 rest of enterprises apply accounting regime issued under Circular 133/2016/TT-BTC 2.2 CURRENT SITUATION OF ORGANIZATION OF AISS IN STOCK CE IN HANOI LOCATION 2.2.1 Current status of technical infrastructure for AIS in joint-stock CE in Hanoi 98% of the joint stock CE in Hanoi believe that the IT infrastructure has an impact on the AIS, of which 82% rated at a high and very influential level a lot of 2.2.1.1 About organization of hardware equipment Currently, all Joint Stock CE in Hanoi use computer systems, most are connected to the network and are used in commercial transactions with different forms 2.2.1.2 About organizing software Survey results at 328 Joint Stock Companies in Hanoi showed that 108 enterprises (33%) said that their enterprises have not used accounting software For enterprises that have been equipped with accounting software: 97% said that the accounting software is equipped with the need to collect and process accounting information 2.2.2 Current status of human resource organization and operating system of AIS in joint-stock CE in Hanoi 2.2.2.1 Situation of human resource organization The number of enterprises with the proportion of employees who regularly use computers at work with the amount of over 40% accounts for 73.7%, the number using less than 10% is only 13.7% 97% of 328 Joint Stock enterprises in Hanoi surveyed said that the accountants in their enterprises have professional quality suitable to their assigned jobs 2.2.2.2 Current status of organizational apparatus of AIS operation in joint stock CE in Hanoi At joint-stock CE in Hanoi, accountants have 89.3% with university degree or higher At the same time, the surveyed people assessed 97% of accountants with training qualifications and qualities suitable to their assigned tasks However, up to 6% of joint stock CE in Hanoi never organized professional training courses for accountants 18 Regarding the organization of accounting apparatus: In surveyed CE, the accounting apparatus is organized in all three models: concentration, dispersion and combination For the organization of MA apparatus, the actual survey shows that there are still 5% of enterprises without MA, 17% of businesses almost not perform accounting management work 68% of businesses the work of MA The coordination between the IT department and accounting department is quite tight 2.2.3 Actual status of accounting information processing process 2.2.3.1 Actual situation of organization of accounting information collection a) Organize the accounting voucher system In fact, the joint stock CE in Hanoi surveyed the invoicing of documents and vouchers only to be done in a cope, form and only done when required or intentionally not / or limited to establish Invoice documents Regarding the form of vouchers, the joint stock commercial enterprise in Hanoi applies both electronic documents and paper vouchers b) Organizing the circulation of accounting vouchers 93% of joint-stock CE in Hanoi have regulations on the order of document transfer, and this process has not been fully and clearly c) Organize the storage and preservation of accounting vouchers There are still a number of joint stock CE in Hanoi due to specific characteristics and business conditions or for some special reasons, have not really seriously implemented all procedures and regulations prepare and store documents and vouchers 2.2.3.2 Actual status of accounting information processing organization The system of accounting accounts of joint-stock CE in Hanoi are designed based on the regulations of the accounting account system promulgated in accordance with the regulations of the enterprise accounting regime 2.2.3.3 Actual status of organization providing accounting information 19 Among 328 Joint Stock enterprises in Hanoi, survey respondents: 66.88% of enterprises have balance sheet, 67% reported business and production results, 43.4% enterprises have cash flow reports, 124 enterprises have notes on financial statements Regarding the financial reporting period of enterprises: 29.5% of enterprises use 12-month period, 10.3% of enterprises use 6month period, 34.6%: months, 25.6% of enterprises make monthly 2.2.3.4 Current status of organization of accounting information storage Less than 50% of the joint stock CE in Hanoi have a database, on the other hand, the number of databases that businesses currently use only focuses on human resource management, finance and management storage 2.2.3.5 Actual status of accounting information control organization A few joint stock CE in Hanoi have an internal audit in participating in the AIS of the enterprise Most of the accounting vouchers of businesses are checked by different objects of the business 2.2.4 The status of organizing information modules Actual survey in some joint stock CE in Hanoi shows that there are still 5% of businesses not have MA, 17% of businesses almost not perform MA At enterprises that carry out the work of MA, the MA organization model is mainly used as a combination model 2.3 CURRENT SITUATION OF FACTORS AFFECTING ORGANIZATION OF AISS IN STOCK CE IN HANOI LOCATION 2.3.1 Results of testing the reliability of variables in the research model The results of measuring the scale of factors by Cronbach Alpha coefficient after adjusting showed: "The resources of the organization of AISs in enterprises" (X1), "Policies and Accounting principles applied in enterprises ”(X2),“ Legal 20 environment ”(X3),“ Characteristics of enterprises ”(X4) all have Cronbach Alpha group greater than 0.6; The correlation coefficients of the observed variables in each factor are greater than 0.3 Thus, all variables in the model are reliable and appropriate 2.3.2 Analyze and explore the elements The results of exploratory analysis show that: KMO coefficient is quite high (0.94> 0.5), P-value = ( 50%) - satisfies the conditions of factor analysis The results of testing hypotheses through correlation testing and multiple regression showed that the dependent variable is correlated with most other variables in the model, the correlation coefficients reached statistical significance (from 0.761 to 0.835 ) The linear regression equation shows the influence of factors on the organization of AIS at Joint stock CE in Hanoi area as follows: Y = 0.764 + 0, 410 * X1 + 0.051 * X2 + 0.211 * X3 + 0.171 * X4 2.3.3 Conclude Organization of AIS at Joint Stock CE in Hanoi is influenced by the following factors: (1) Resources of AIS in enterprises, (2) Main Applied accounting books and principles, (3) Social environment, (4) Business characteristics 2.4 GENERAL EVALUATION OF THE CURRENT SITUATION OF ORGANIZATION OF AISS IN STOCK CE IN HANOI LOCATION 2.4.1 The results have been achieved 2.4.1.1 About organizing technical infrastructure for AIS a) About organization of hardware equipment The hardware for the AIS of the joint stock CE in Hanoi has achieved remarkable success b) About organizing the software Most of the evaluation criteria on the functions of accounting software currently used in Joint Stock CE in Hanoi are evaluated well Enterprise resource planning software (ERP) has been applied at a number of joint stock CE in Hanoi and has been effective for the operation of the enterprise 21 2.4.1.2 About the organization of human resources and organization of the operating system of AISs in Hanoi joint stock CE a) Human resource organization Most of the employees of the AIS of enterprises are young, dynamic employees, who are proficient in using computers, able to use computer networks, and use accounting software The level of knowledge about the organization of AISs of joint-stock CE in Hanoi is quite good b) About the organization of the operation of the AIS Joint-stock CE in Hanoi were initially interested in building a project on IS, with a specialized department in informatics and IT The coordination between the IT department and accounting department is quite tight 2.4.1.3 About organizing accounting information processing process a) Organize information collection Many joint stock CE in Hanoi have collected both past information (65%), current information and forecasted information (56.5%) b) About organizing information processing Currently, in accounting information processing, the joint stock CE in Hanoi are using the system of unified accounting accounts in accordance with the regulations on business accounting c) About organizations providing information Basically, joint stock CE in Hanoi comply with current regulations d) About information control organization Large-scale enterprises have internal auditors to participate in the AIS 2.4.1.4 About organization of accounting apparatus Basically, the joint stock CE in Hanoi are aware of the importance of the accounting apparatus 2.4.2 Restrictions in the organization of AISs at joint-stock CE in Hanoi 2.4.2.1 Restrictions in the organization of technical infrastructure for IS 22 a, About organizing hardware Equipping hardware for the AIS of some Joint Stock enterprises in Hanoi is still at a low level b, About organizing software Limiting the implementation of ERP software application in many enterprises significantly affects the efficiency of information collection, processing and control in the AIS of Joint Stock enterprises in Ha Noi Current cabinet 2.4.2.2 Limitations in human resource organization and organizational apparatus of AIS operation Accounting human resources of joint stock CE in Hanoi are limited in language proficiency, IT skills, cooperation relationship between IT department and successor department business math is normal 2.4.2.3 Limitations in organizing information processing processes a) Restrictions in accounting information collection organizations The collection of accounting documents at joint stock CE in Hanoi is still difficult, most of them are still not interested in collecting MA information b) Limitations in organization of accounting information processing The system of accounting accounts is clearly defined in the enterprise accounting regime However, there are inconsistencies between these two circulars and there are still some problems that make it difficult for enterprises to apply c) Limitations in organizations providing accounting information The accounting report serving management at Joint-stock CE in Hanoi is incomplete, the content is simple and fragmented, there is no agreement and in-depth analysis of the business situation for businesses 2.4.2.4 Other restrictions a) Limitations in organization of accounting apparatus 23 Accounting organization model in many enterprises is not clear, accounting implementation contents are overlapping, only focusing on FA, there is no proper attention to MA b) Limitations on professional qualifications of accountants The professional qualification of accountants among enterprises is different, the training and fostering for accountants at joint-stock enterprises in Hanoi has not been given adequate attention 2.4.3 Causes of limitations in the organization of AISs in jointstock CE in Hanoi today [1] Awareness of some joint stock CE in Hanoi about building and implementing the organization of AIS is incomplete; [2] Some technical infrastructure enterprises have not yet received significant and synchronous investment, the investment budget has not been satisfactory [3] There is no training system specializing in AISs [4] Legal system for the organization of AISs is not complete [5] State regulations, regimes and guidelines and the Ministry of Finance on accounting contents are not timely and clear CHAPTER SOLUTION TO COMPLETE INFORMATION SYSTEM ORGANIZATION ACCOUNTING IN JOIN-STOCK CE IN HANOI 3.1 ORIENTATIONS, REQUIREMENTS AND PRINCIPLES OF COMPLETING THE ORGANIZATION OF AISS IN JOIN-STOCK CE IN HANOI 3.1.1 Orientation to improve the AIS at joint-stock CE in Hanoi in the coming time [1] Completing the organization of AIS at Joint-stock CE in Hanoi must be in the overall development of information system of enterprises in the context of the 4th industrial revolution [2] Organizing the AIS at Joint Stock CE in Hanoi must follow the standards of the information system [3] Organizing the AIS at 24 joint-stock CE in Hanoi needs to be consistent with the characteristics, properties, scale and scope of operations of the enterprise 3.1.2 Request to complete the organization of AIS at jointstock CE in Hanoi 3.1.2.1 Basic requirements [1] The AIS at the joint stock CE in Hanoi must be organized with all components [2] AIS at Joint Stock Commercial Companies in Hanoi must contribute to improving production and business efficiency, contributing to controlling the production and business process, helping to carry out activities paperless executive management [3] Organizing the AIS at joint-stock CE in Hanoi must be invested in modern, open and most cost-effective way 3.1.2.2 Specific requirements Organizing the AIS at joint-stock CE in Hanoi must ensure efficiency; comply with financial management mechanisms; in accordance with the development strategy, characteristics, characteristics, scale and scope of operation of each enterprise; must create a basis for checking and controlling accounting information; must be consistent with the qualifications and capacity of accountants; must meet the requirements of IT application; must ensure economical, reasonable and capable requirements 3.1.3 Principles to improve the organization of AISs at jointstock CE in Hanoi First, appropriate, commensurate Second, inherit, select and promote Third, feasible, economical and effective Fourth, to harmonize the relationship between the financial AIS and the management AIS in the enterprise Fifth, ensure reliability Sixth, comprehensive, focused democracy 3.2 SOME SOLUTIONS TO COMPLETE THE ORGANIZATION OF AISS IN STOCK CE IN HANOI LOCATION 3.2.1 Proposing a model of AIS at joint-stock CE in Hanoi The author proposes the model of AIS in Hanoi stock trading enterprises in the coming time as follows (Figure 3.1): 25 Collect information Human resources CE in 3.2.2 organization Informa tion input Solution of technical Accounting resources Figure 3.1 Model of Output IT resources informati AIS at Joint Stock on Hanoi to complete the Hardw are Database Softwa re infrastructure of AISs at Provide information joint-stock CE in Hanoi 3.2.2.1 Complete the organization of hardware equipment Joint-stock CE in Hanoi need to strengthen hardware equipment for AIS, set up LAN to ensure centralized, unified data and convenient information output 3.2.2.2 Complete the organization of software provision Accounting software that is being used needs to be upgraded to support the required functions of the accounting apparatus For businesses with conditions, they need to implement ERP software soon 3.2.2.3 Complete the management of accounting data and information Joint-stock CE in Hanoi need to organize databases to store information, it is necessary to apply the "centralized database" management model soon 3.2.3 Solution to improve the organization of human resources and organizational apparatus of AISs at joint-stock CE in Hanoi 3.2.3.1 Human resource organization Joint-stock CE in Hanoi need to overcome the lack of understanding of AIS; To soon overcome the difference in professional qualifications of accountants, it is necessary to finalize the accounting status in formality only for the purpose of dealing 26 3.2.3.2 Completing the organization of accounting information collection, processing, supply and control apparatus All joint-stock CE in Hanoi need to have a specialized department in informatics, IT and, at the same time, need to improve the cooperative relationship between the IT department and the department accounting of enterprises 3.2.4 Solution to complete the organization of information processing process in the organization of AIS at joint-stock CE in Hanoi 3.2.4.1 Solution to complete organization of accounting information collection - Regarding the preparation of vouchers, in terms of application of IT, enterprises may request the units providing accounting software to build appropriate software - Regarding document transfer: Joint stock enterprises in Hanoi should base on the actual situation of enterprises, depending on the budget to gradually upgrade the software system, integrated software math with management software and other software of the relevant departments - On checking and archiving documents: it is necessary to specify the specific contents of checking and archiving vouchers 3.2.4.2 Solution to complete the organization of accounting information processing Joint-stock CE in Hanoi should build a system of detailed accounting accounts to ensure compliance with the State's regulations and guiding documents; fully reflect the business and production activities of the enterprise; meet the requirements of using information for internal management of enterprises Specifically: a) Cost account group Open a detailed account of costs according to each store, incurring costs, each industry b) Revenue account group Need to monitor the details of sales for each store, business group c) Other accounts Firstly, it is necessary to agree between two circulars on the 27 enterprise accounting regime of the Ministry of Finance Secondly, the number and content of the account account reflection: it is necessary to agree on the numbering and reflection content of the account in order to create favorable conditions for related subjects Thirdly, the order of arranging accounts in the account system should be uniformly divided into detailed accounts into level 2, 3, 4, group accounts 3.2.4.3 Solution to complete the organization providing accounting information Joint-stock CE in Hanoi should use detailed sales expense reports; details of revenue and details of import - export - survival situation 3.2.5 Solution to complete the organization of AIS modules in joint-stock CE in Hanoi In the coming time, the accounting apparatus of joint-stock CE in Hanoi need to organize interference, harmonious combination between FA and MA and assigned and assigned clear content, scope of information provision as well as clearly define the relationship between FA and MA, between general accounting and detailed accounting 3.3 SOME RECOMMENDATIONS ON CONDITIONS FOR IMPLEMENTATION OF SOLUTIONS TO COMPLETE THE ORGANIZATION OF AISS IN STOCK CE IN HANOI LOCATION 3.3.1 About the State and ministries, departments and branches Firstly, it is necessary to complete the mechanism and the system of economic and financial laws, perfect the legal environment for AISs Secondly, it is necessary to improve the theory and unification of the program, the content and teaching methods to train the contingent of accountants, auditors and AISs in universities, economics college and high school Thirdly, Vietnam Accounting and Auditing Association should further promote its role in facilitating enterprises in organizing the implementation of AISs in enterprises 3.3.2 For joint-stock CE in Hanoi Awareness should be raised about the role of the organization 28 of AISs in enterprises and the management level for business managers; need to reorganize the management apparatus in general, the accounting apparatus in the enterprise in particular so that it is reasonable; need to build a system of information targets within each enterprise; need to work closely with professional associations; enhance the application of IT in the organization of AISs; It is necessary to enhance the application of modern IT to operate all aspects of enterprises In addition, in order to improve the organization of AIS well implemented, the accounting department of joint-stock CE in Hanoi needs to: (1) Study thoroughly and apply in a way Vietnamese accounting standards as well as guiding circulars; (2) Continuously updating new information on accounting regime to select and apply well in accounting (3) Regularly contact the accounting software vendor when there are requirements to modify the program, update the program in accordance with updating the new regulations; (4) Regularly and regularly conducting popular classes, professional guidance for accountants at the units to ensure consistency in accounting work; (5) Coordinate with the departments in the relevant units CONCLUTION Organizing the AIS in enterprises in general and in joint stock CE in Hanoi in particular is a complex issue that needs to be carefully researched to meet the management requirements reason in the new era With limited awareness and experience, the thesis cannot avoid shortcomings and shortcomings The author hopes to receive comments for the author to have more conditions to improve his own knowledge as well as to continue to improve outstanding problems in the thesis research and to implement issues in the direction Next research has set out of this thesis 29 LIST OF PUBLISHED WORKS IN THE TIME OF PROGRESS OF CREATIVE RESEARCH RELATED TO THE THESIS [1] Ha Thi Thuy Van, Dam Bich Ha (2017), Actual state of and trend in the application of information systems of Vietnamese agencies and enterprises, Research Journal of Finance and Accounting, Vol 8, No.12/2017, pp 1-8 [2] Dam Bich Ha, Dam Gia Manh, Doan Van Anh (2018), The System of Management Accounting Information to Support Decision Making in Business, Accounting and Finance Research, Vol 7, No.1/2018, pp 99-108 [3] Dam Bich Ha (2018), Evaluating the factors affecting the organization of accounting information systems for commercial enterprises in Hanoi, Journal of Trade Science, No 116, / 2018, p 30-40 [4] Dam Bich Ha (2018), Management accounting information system for investment decisions, situation and solutions, Proceedings of National Scientific Conference "Accounting Auditing - Vietnamese Finance Male, current situation and perfect orientation, "Finance Publisher, p 772-779 [5] Dam Bich Ha (2018), Model of organization of accounting information system for commercial enterprises in Hanoi, Journal of Trade Science, No 118, 6/2018, p 40-52 [6] Dam Bich Ha (2018), Completing the organization providing information of the accounting information system in commercial enterprises in Hanoi, Proceedings of the National Scientific Conference "E-commerce and information solutions during the period of industrial revolution 4.0 ", 9/2018, p 383-391 [7] Dam Bich Ha (2019), Solution to improve the quality of accounting information in Vietnamese enterprises in the background of industrial revolution 4.0, Proceedings of the National Scientific Conference “Accounting - Auditing of Vietnam 30 in the context of Industrial Revolution 4.0 Meeting and challenges ", 10/2019, p 33-38 ... and loan accounting; (2) Accounting of purchases and liabilities; (3) Accounting of sales and receivables; (4) Inventory accounting; (5) Accounting of costs and costs; (6) Accounting of fixed... collecting internal and external data, combined with the existing database in the system to include in analysis, processing according to the accounting regulations, accounting policy, accounting... Accounting, Vol 8, No.12/2017, pp 1-8 [2] Dam Bich Ha, Dam Gia Manh, Doan Van Anh (2018), The System of Management Accounting Information to Support Decision Making in Business, Accounting and