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75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QTKD NGUYӈN THӎ THU HUYӄN Kӂ 72È19ӔN BҴNG TIӄN TҤI DOANH NGHIӊ37Ѭ1+Æ1/21*'ѬѪ1*3+Ò7+Ӑ .+Ï$/8ҰN TӔT NGHIӊ3ĈҤI HӐC 1JjQK.Ӄ WRiQ 3K~7Kӑ, QăP2020 75ѬӠN*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QTKD NGUYӈN THӎ THU HUYӄN Kӂ 72È19ӔN BҴNG TIӄN TҤI DOANH NGHIӊ37Ѭ1+Æ1/21*'ѬѪ1*3+Ò7+Ӑ .+Ï$/8ҰN TӔT NGHIӊ3ĈҤI HӐC 1JjQK.Ӄ WRiQ 1*ѬӠI +ѬӞNG DҮN: TS. TRҪN QUӔ&+2¬1 3K~7Kӑ, QăP2020 i LӠI CAM KӂT 7{LÿmÿӑFYjKLӇu vӅ FiFKjQK vi vi phҥPÿҥRÿӭc trong hӑc thuұW7{LFDP kӃt rҵQJQJKLrQFӭXQj\GRW{LWKӵc hiӋQÿҧm bҧo trung thӵFYjNK{QJYLSKҥm \rXFҫu vӅ ÿҥRÿӭc trong hӑc thuұt. 3K~7K͕QJj\WKiQJQăP20 6LQKYLrQWKӵc hiӋn ii LӠI CҦ0Ѫ1 (P[LQWUkQWKjQKJӱi lӡi cҧPѫQÿӃQFiF7Kҫ\&{WURQJ.KRD.LQK7Ӄ Yj4Xҧn Trӏ .LQK'RDQKWUѭӡQJĈҥi HӑF+QJ9ѭѫQJÿһc biӋWOj767Uҫn QuӕF+RjQÿmWUӵc tiӃSKѭӟng dүn tұQWuQKYjJL~Sÿӥ em trong suӕWTXiWUuQK QJKLrQFӭXYjYLӃWÿӅ WjLNKyDOXұn. Nhӡ sӵ tұQWuQKFKӍ bҧRYjJL~Sÿӥ cӫDF{ PjHPÿmWtFKONJ\ÿѭӧc nhiӅXEjLKӑc kinh nghiӋPTXêEiXFKREҧQWKkQĈӗng thӡLHP[LQÿѭӧc cҧPѫQFiFF{FK~DQKFKӏ trong Doanh nghiӋSWѭQKkQ /RQJ'ѭѫQJÿmWҥRÿLӅu kiӋQFKRHPÿѭӧc thӵc tұSYjFXQJFҩp nhӳng WjLOLӋu cҫn thiӃWFKRHPÿӇ HPKRjQWKjQKÿѭӧFEjLNKyDOXұn tӕt nghiӋp cӫDPuQK 'RFzQQKLӅu hҥn chӃ YjKLӇu biӃt, kinh nghiӋm thӵc tӃ cӫa bҧQWKkQQrQ EjLNKyDOXұQNK{QJWUiQKNKӓi nhӳng thiӃXVyW(PUҩt mong nhұQÿѭӧc sӵ JyS êFKӍ bҧo cӫDTXêWKҫyF{ (P[LQWUkQWUӑng cҧPѫQ iii MӨC LӨC MӢ ĈҪU ....................................................................................................... 1 7tQKFҩp thiӃt cӫDÿӅ WjL ............................................................................. 1 2. TәQJTXDQWuQKKuQKQJKLrQFӭXFyOLrQTXDQÿӃQÿӅ WjL ............................. 2 3. MөFWLrXYjQJKLӋm vө QJKLrQFӭu ............................................................ 4 ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu .............................................................. 4 3KѭѫQJSKiSQJKLrQFӭu ............................................................................ 5 6. KӃt cҩu cӫDÿӅ WjL ....................................................................................... 7 &KѭѫQJ . NHӲNG VҨ1 Ĉӄ &Ѫ %ҦN Vӄ Kӂ 72È1 9ӔN BҴNG TIӄN TRONG DOANH NGHIӊP ........................................................................... 8 1.1. Tәng quan vӅ vӕn bҵng tiӅn .................................................................... 8 .KiLQLӋm vӕn bҵng tiӅn ...................................................................... 8 ĈһFÿLӇm vӕn bҵng tiӅn ........................................................................ 8 3KkQORҥi vӕn bҵng tiӅn ........................................................................ 8 1.2. Tәng quan vӅ kӃ WRiQYӕn bҵng tiӅn ........................................................ 9 .KiLQLӋm kӃ WRiQYӕn bҵng tiӅn .......................................................... 9 9DLWUzNӃ WRiQYӕn bҵng tiӅn ............................................................... 9 1.2.3. NhiӋm vө cӫa kӃ WRiQYӕn bҵng tiӅn................................................... 10 1JX\rQWҳc kӃ WRiQYӕn bҵng tiӅn....................................................... 11 1.2.5. Tә chӭc chӭng tӯ kӃ WRiQ ................................................................... 14 1.2.6. Tә chӭc hӋ thӕQJWjLNKRҧn kӃ WRiQ .................................................... 16 1.2.7. Tә chӭc hҥFKWRiQNӃ WRiQ .................................................................. 18 1.2.8. Tә chӭc hӋ thӕng sә kӃ WRiQ ............................................................... 22 &KѭѫQJ . THӴC TRҤNG Kӂ 72È1 9ӔN BҴNG TIӄN TҤI DOANH NGHIӊ37Ѭ1+Æ1/21*'ѬѪ1* ......................................................... 25 2.1. Giӟi thiӋu chung vӅ Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ ...................... 25 4XiWUuQKKuQKWKjQKYjSKiWWULӇn doanh nghiӋp ................................ 25 2.1.1JjQKQJKӅ kinh doanh ...................................................................... 26 iv 2.1.3. Tә chӭc bӝ Pi\TXҧQOê ..................................................................... 26 ĈһFÿLӇm sҧn xuҩt kinh doanh ............................................................ 27 7uQKKuQKODRÿӝng ............................................................................. 29 2.1.6. TuQKKuQKWjLVҧn, nguӗn vӕn .............................................................. 31 7uQKKuQKGRDQKWKXFKLSKtOӧi nhuұn .............................................. 33 2.1.8. Tә chӭc kӃ WRiQ .................................................................................. 35 2.2. Thӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ ..................................................................................................................... 39 ĈһFÿLӇm quҧQOêYӕn bҵng tiӅn tҥi doanh nghiӋp .............................. 39 2.2.2. Tә chӭc chӭng tӯ kӃ WRiQ ................................................................... 40 2.2.3. Tә chӭc hӋ thӕQJWjLNKRҧn kӃ WRiQ .................................................... 50 2.2.5. Tә chӭc hӋ thӕng sә kӃ WRiQ ............................................................... 52 2.2.6. Minh hӑDFiFQJKLӋp vө kinh tӃ SKiWVLQK .......................................... 54 ĈiQKJLiWKӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ 'ѭѫQJ .......................................................................................................... 66 ѬXÿLӇm ............................................................................................. 66 2.3.2. Hҥn chӃ .............................................................................................. 67 1JX\rQQKkQ ...................................................................................... 70 &KѭѫQJ . 3+ѬѪ1* +ѬӞ1* 9¬ *,Ҧ, 3+È3 +2¬1 7+,ӊN Kӂ 72È1 VӔN BҴNG TIӄN TҤI DOANH NGHIӊ37Ѭ1+Æ1/21*'ѬѪ1* .... 72 3KѭѫQJKѭӟQJKRjQWKLӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋp WѭQKkQ/RQJ'ѭѫQJ .................................................................................... 72 3.1.1. 3KѭѫQJKѭӟQJSKiWWULӇn doanh nghiӋp .............................................. 72 3KѭѫQJKѭӟQJKRjQWKLӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn .................. 74 3.2. GiҧLSKiSKRjQWKLӋn kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ 'ѭѫQJ .......................................................................................................... 75 KӂT LUҰN.................................................................................................. 79 DANH MӨ&7¬,/,ӊU THAM KHҦO ...................................................... 81 PHӨ LӨC i DANH MӨC TӮ VIӂT TҲT Tӯ viӃt tҳt DiӉn giҧi BCTC %iRFiRWjLFKtQK GTGT *LiWUӏ JLDWăQJ NH 1JkQKjQJ TK 7jLNKRҧn UNC Ӫy nhiӋm chi UNT Ӫy nhiӋm thu VND ViӋWQDPÿӗng /Ĉ /DRÿӝng TNDN Thu nhұp doanh nghiӋp ii DANH MӨC BҦNG BҧQJ&ѫFҩXODRÿӝng cӫa doanh nghiӋp ............................................... 30 BҧQJ7uQKKuQKWjLVҧn nguӗn vӕn cӫa doanh nghiӋp ............................ 32 BҧQJ7uQKKuQKNӃt quҧ kinh doanh cӫa doanh nghiӋp .......................... 34 Bҧng 2.4. Danh mөc chӭng tӯ SKkQWKHRQJKLӋp vө kinh tӃ SKiWVLQKWҥi doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ ........................................................................ 41 Bҧng 2.5. HҥFKWRiQNӃ WRiQSKkQWKHRQJKLӋp vө kinh tӃ SKiWVLQKWҥi doanh nghiӋp .......................................................................................................... 51 Bҧng 2.6. HӋ thӕng sә kӃ WRiQSKkQWKHRQJKLӋp vө kinh tӃ SKiWVLQKWҥi doanh nghiӋp .......................................................................................................... 53 Bҧng 2.7. KӃt quҧ khҧo ViW FiF QJKLӋp vө kӃ WRiQ vӕn bҵng tiӅn tҥi doanh nghiӋp .......................................................................................................... 54 iii DANH MӨ&6ѪĈӖ 6ѫÿӗ 4X\WUuQKOXkQFKX\Ӈn chӭng tӯ kӃ WRiQYӕn bҵng tiӅn................ 15 6ѫÿӗ 6ѫÿӗ hҥFKWRiQNӃ WRiQWLӅn mһt................................................. 19 6ѫÿӗ 6ѫÿӗ kӃ WRiQWLӅn gӱLQJkQKjQJ ................................................ 21 6ѫÿӗ 2.1: Bӝ Pi\TXҧQOêFӫa doanh nghiӋp............................................... 26 6ѫÿӗ 4X\WUuQKVҧn xuҩt gҥFKNK{QJQXQJ ......................................... 28 6ѫÿӗ 6ѫÿӗ WUuQKWӵ ghi sә WKHRKuQKWKӭc kӃ WRiQWUrQPi\YLWtQK ...... 37 6ѫÿӗ 6ѫÿӗ tә chӭc bӝ Pi\NӃ WRiQGRDQKQJKLӋp ............................... 38 6ѫÿӗ 4XiWUuQKOXkQFKX\Ӈn thu tiӅn mһt tҥi doanh nghiӋp .................. 43 6ѫÿӗ 4XiWUuQKOXkQFKX\Ӈn chi tiӅn mһt tҥi doanh nghiӋp ................... 44 6ѫÿӗ 4XiWUuQKOXkQFKX\ӇQWăQJWLӅn gӱLQJkQKjQJ ........................... 46 6ѫÿӗ 4XiWUuQKOXkQFKX\Ӈn giҧm tiӅn gӱLQJkQKjQJ .......................... 47 iv DANH MӨC GIAO DIӊN Giao diӋn 2.1: Giao diӋn tәng quan phҫn mӅm Misa .................................... 38 Giao diӋn 2.2: Nhұp liӋu phiӃu thu tiӅn mһt sӕ 00213 .................................. 56 Giao diӋn 2.3: Nhұp liӋu phiӃu chi tiӅn mһt sӕ 00426 .................................. 57 Giao diӋn 2.4: Nhұp liӋu phiӃu chi tiӅn mһt sӕ 00432 .................................. 58 Giao diӋn 2.5: Nhұp liӋu phiӃu chi tiӅn mһt sӕ 00316 .................................. 60 Giao diӋn 2.6: Nhұp liӋu phiӃu chi tiӅn mһt sӕ 00320 .................................. 61 Giao diӋn 2.7: Nhұp liӋu trҧ tiӅQQKjFXQJFҩp ............................................. 63 Giao diӋn 2.8: Nhұp liӋu ӫy nhiӋm chi trҧ tiӅQQKjFXQJFҩp ....................... 63 Giao diӋn 2.9: Nhұp liӋu thu tiӅQNKiFKKjQJ ............................................... 65 Giao diӋn 2.10: Nhұp liӋu thu tiӅn gӱi tӯ NKiFKKjQJ .................................. 66 1 MӢ ĈҪU 7tQKFҩp thiӃt cӫDÿӅ WjL HoҥWÿӝng kinh doanh trong nӅn kinh tӃ ÿzLKӓi phҧi FyVӵ quҧQOtFKһt chӁ vӅ vӕQÿҧm bҧo cho viӋc sӱ dөng vӕn mӝWFiFKKLӋu quҧ nhҩt, hҥn chӃ mӭc thҩp nhҩWWuQKWUҥng ӭ ÿӑng vӕn, hoһc thiӃu vӕn tӯ ÿyÿҧm bҧo hiӋu quҧ kinh doanh tӕi ѭXQKҩWĈӇ ÿҥWÿѭӧF\rXFҫXÿyWKuGRDQKQJKLӋp phҧLFK~WUӑQJOjPWӕWF{QJWiF kӃ WRiQWURQJÿyFyF{QJWiFNӃ WRiQYӕn bҵng tiӅn. KӃ WRiQYӕn bҵng tiӅQQJKLrQFӭu FiFQJKLӋp vө kinh tӃ SKiWVLQKOLrQTXDQ ÿӃQFiFWjLNKRҧQWjLNKRҧn tiӅn mһWWjLNKRҧn tiӅn gӱLQJkQKjQJWjLNKRҧn tiӅn ÿDQJFKX\ӇQ.KLÿyNӃ WRiQYӕn bҵng tiӅQFyQKLӋm vө lұp chӭng tӯ SKiWVLQK cӫa nghiӋp vө Qj\Jӗm phiӃu thu, phiӃu chi, viӃWVpFOұp ӫy nhiӋm chi. Tӯ nhӳng chӭng tӯ Qj\NӃ WRiQYӕn bҵng tiӅn sӁ tiӃQKjQKJKLVәWKHRG}LQKӳng biӃQÿӝng WUrQWjLNKRҧQQj\9LӋc tә chӭc hҥFKWRiQNӃ WRiQYӕn bҵng tiӅQFyKLӋu quҧ sӁ JL~SGRDQKQJKLӋp chӫ ÿӝQJWURQJWKXFKLWăQJNKҧ QăQJTXD\YzQJYӕn trong TXiWUuQKNLQKGRDQK Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJOjPӝt doanh nghiӋp kinh doanh, sҧn xuҩt gҥFKYjFiFVҧn phҭPOLrQTXDQ'RYұ\F{QJW\WKѭӡng xu\rQSKiWVLQKFiF nghiӋp vө chӭng tӯ kӃ WRiQYӕn bҵng tiӅQQrQYҩQÿӅ PjF{QJW\TXDQWkPOjOjP VDRÿӇ quҧQOêÿѭӧc chһt chӁ, hӧSOê7X\QKLrQWҥi Doanh nghiӋSWѭQKkQ/RQJ 'ѭѫQJYүQFzQPӝt sӕ nhӳng tӗn tҥLWURQJF{QJWiFNӃ WRiQYӕn bҵng tiӅn cҫn ÿѭӧc QJKLrQFӭXYjÿѭDUDKѭӟng giҧi quyӃt QKѭ doanh nghiӋp cҫn tә chӭc bӗi GѭӥQJWKrPNLӃn thӭFFKRFiQEӝ F{QJQKkQYLrQ, KRjQWKLӋQÿҫ\ÿӫ chӭng tӯ Yj FiFWK{QJWLQWUrQFKӭng tӯ kӃ WRiQ, mӣ WKrPFiFVә nhұWNêÿһc biӋt cө thӇ OjVә nhұWNtWKXWLӅQYjQKұt NêFKLWLӅQÿӇ viӋc quҧQOêWLӅQÿѭӧc chһt chӁ YjFKtQK[iF KѫQ... 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NguyӉn Thӏ 1JkQ+jWURQJNKRiOXұn tӕt nghiӋp ³.͇ WRiQY͙n b̹ng ti͉n t̩LF{QJW\F͝ ph̯Q7kP7KjQK,QYHVW´ ÿmSKҧQiQKQKӳng vҩQÿӅ OêOXұn vӅ kӃ WRiQYӕn bҵng tiӅn rӗi tӯ ÿySKҧQiQKWKӵc trҥQJF{QJWiFNӃ WRiQWҥLF{Qg ty QJKLrQFӭu. KӃt quҧ QJKLrQFӭXÿmFKӍ ra mӝt sӕ hҥn chӃ QKѭFKӭng tӯ FzQWKLӃu, kiӇPNrTXӻ tiӅn mһt chӍ ÿѭӧc thӵc hiӋQYjRFXӕLNuGӉ xҧy ra gian lұPVDLVyW FKѭDFyÿӏnh mӭc tӗn quӻ cө thӇ«1Kӳng giҧLSKiSÿѭӧFÿѭDUDQKѭKRjQWKLӋn viӋc lұp chӭng tӯ, lұp dӵ WRiQWLӅn mһW« /m7Kӏ 8\rQWURQJNKyDOXұn tӕt nghiӋp³7K͹c tr̩ng k͇ WRiQY͙n b̹ng ti͉n t̩LF{QJW\F͝ ph̯Q6{QJ+͛ng s͙ 6- FKLQKiQKV͙ ´ ÿmQrXOrQÿѭӧc 3 nӝi dung, phҧQiQKWKӵc trҥng vӅ WuQKKuQKYӕn bҵng tiӅn tҥLF{QJW\QrXOrQÿѭӧc mӝt sӕ ѭXÿLӇPQKѭF{QJWiFKҥFKWRiQFyVӵ kӃt hӧp chһt chӁ YjFө thӇ giӳa kӃ WRiQWjLFKtQKYjNӃ WRiQTXҧn trӏWuPUDÿѭӧFSKѭѫQJKѭӟng quҧQOêPӟi tҥo hiӋu quҧ FDR«ÿӗng thӡi chӍ ra mӝt sӕ hҥn chӃ QKѭWURQJTXiWUuQKYLӃt chӭng tӯ, mӝt sӕ khoҧn mөc trong chӭng tӯ kӃ WRiQNK{QJJKLÿҫ\ÿӫ YjF{QJW\FKѭDWLӃn KjQKOұSEiRFiRWKXFKLWURQJQJj\NӃ WRiQWLӃp nhұQKyDÿѫQNK{QJÿ~QJTX\ ÿӏnh do mua nhiӅu lҫQQJѭӡLEiQPӟi xuҩWKyDÿѫQFKѭDWKӵc hiӋQÿӫ F{QJWiF lұSYjNLӇm tra chӭng tӯ WUѭӟFNKLÿѭDYjROѭXWUӳ bҧo quҧn, kӃ WRiQFKѭDWLӃn KjQKOұSEiRFiRWKXFKLÿӏQKNu«.Ӄt quҧ QJKLrQFӭXÿӅ xuҩWFiFJLҧLSKiSQKѭ KRjQWKLӋQÿҫ\ÿӫ chӭng tӯ YjFiFWK{QJWLQWUrQFKӭng tӯ kӃ WRiQFyPӭc quy ÿӏnh tӗn quӻ cө thӇ YjOұSEiRFiRWKXFKLWURQJQJj\ÿӇ tUiQKJLDQOұQVDLVyW +iQ7Kӏ %tFK3KѭӧQJWURQJNKyDOXұn tӕt nghiӋp ³7K͹c tr̩ng k͇ WRiQ Y͙n b̹ng ti͉n t̩L F{QJ W\ F͝ ph̯Q [k\ G͹ng xṷt nh̵p kẖu Tu͏ /kP´. 1JKLrQFӭXÿmÿiQKJLiWKӵc trҥng, chӍ ra mӝt sӕ hҥn chӃ QKѭF{QJW\FKѭDFy mӝt mӭc tiӅn mһt tӗn quӻ cө thӇFKѭDFyPӝt kӃ hoҥFKWKDQKWRiQF{QJQӧ thӕng nhҩt dүn tӟi sӕ tiӅn mһt tҥi quӻ cӫDF{QJW\NK{QJәQÿӏnh. ViӋFWKHRG}LWLӅn gӱi QJkQKjQJÿ{LNKLFzQFKѭDViWVDR.Ӄt quҧ QJKLrQFӭX[iFÿӏnh mӝt sӕ QJX\rQ QKkQYjÿѭDUDJLҧLSKiSQKѭF{QJW\QrQWLӃQKjQKNLӇPNrTXӻ WKѭӡQJ[X\rQ KjQJQăPWҥRÿLӅu kiӋQQkQJFDRWUuQKÿӝ QKkQYLrQEҵQJFiFOӟp hӑc ngҳn hҥQ« ÿӇ KRjQWKLӋQKѫQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\ ĈjR7Kӏ Thҳm WURQJNKyDOXұn tӕt nghiӋp ³.͇ WRiQY͙n b̹ng ti͉n t̩i C{QJW\F͝ ph̯n d̯XNKt.KiQK3KRQJ´ ÿmQrXUDPӝt sӕ ѭXÿLӇPQKѭEӝ Pi\NӃ WRiQEӕ WUtSKKӧp vӟLTXiWUuQKNLQKGRDQKSKzQJNӃ WRiQÿmVӱ dөng hӋ thӕng sә ViFKWѭѫQJÿӕLÿҫ\ÿӫ theo chӃ ÿӝ kӃ WRiQKLӋQKjQKF{QJWiFJKLVә kӃ WRiQÿѫQJLҧn, sӱa chӳa kӏp thӡLYjSKiWKLӋn nhӳng sai phҥmÿӗng thӡi chӍ ra mӝt sӕ hҥn chӃ QKѭFKѭDFyEӝ phұn chӭFQăQJSKөc vө FKR\rXFҫu quҧn trӏ FNJQJQKѭSKkQWtFKKRҥWÿӝQJNLQKGRDQKFyQKLӅu chӭng tӯ kӃ WRiQÿӇ lҥLYjL QJj\Uӗi mӟi lұSÿLӅXQj\Uҩt dӉ xҧ\UDVDLVyWWURQJTXiWUuQKKҥFKWRiQMӝt sӕ giҧLSKiSÿѭӧFÿӅ xuҩt QKѭKRjQWKLӋQÿӝLQJNJNӃ WRiQFiFFKӭng tӯKyDÿѫQ 4 cҫn hҥFKWRiQNӏp thӡLYjFKtQK[iFWXkQWKӫ chӃ ÿӝ WjLFKtQKYjFKӃ ÿӝ kӃ WRiQ hiӋQKjQK KӃt quҧ QJKLrQFӭu tәng quan cho thҩ\FiFF{QJWUuQKQJKLrQFӭXWUrQÿm phҧQiQKÿѭӧc mӝt sӕ vҩQÿӅ OtOXұQYjWKӵc tiӉn vӅ kӃ WRiQYӕn bҵng tiӅn. Tuy vұ\FiFQJKLrQFӭXÿmF{QJEӕ FzQPӝt sӕ vҩQÿӅ cҫn bә VXQJYjKRjQWKLӋQWiF giҧ [iFÿӏQKÿѭӧc rҵng FKѭDFyF{QJWUuQKQjRQJKLrQFӭXFKX\rQVkXYjWRjQ diӋn vӅ kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ'RÿyNӃt quҧ QJKLrQFӭu cӫDÿӅ WjLOjNK{QJWUQJOһp vӟLFiFF{QJWUuQKÿmF{QJEӕ. 3. MөFWLrXYjQJKLӋm vө QJKLrQFӭu MөFWLrXQJKLrQFӭu cӫDÿӅ WjLOjGӵDWUrQNӃt quҧ QJKLrQFӭXOêOXұQYj thӵc tiӉn vӅ kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJWӯ ÿy ÿӅ xuҩWFiFJLҧLSKiSQKҵPKRjQWKLӋn kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭ QKkQ/RQJ'ѭѫQJ ĈӇ ÿҥWÿѭӧc mөFWLrXQJKLrQFӭXFiFQKLӋm vө QJKLrQFӭu cө thӇ cӫDÿӅ WjLJӗm: M͡WOj QJKLrQFӭu nhӳng vҩQÿӅ FѫEҧn vӅ kӃ WRiQYӕn bҵng tiӅn trong doanh nghiӋp. +DLOj SKkQWtFKYjÿiQKJLiWKӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ %DOj [iFÿӏQKSKѭѫQJKѭӟQJYjÿӅ xuҩWFiFJLҧLSKiSQKҵPKRjQWKLӋn kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu Ĉ͙LW˱ͫQJQJKLrQFͱu ĈӕLWѭӧQJQJKLrQFӭu cӫDÿӅ WjLOjQKӳng vҩQÿӅ OêOXұQYjWKӵc tiӉn vӅ kӃ WRiQ vӕn bҵng tiӅn. 4.2. Ph̩PYLQJKLrQFͱu -VӅ nӝi dung: + Nӝi dung kӃ WRiQYӕn bҵng tiӅQWURQJQJKLrQFӭXQj\ÿѭӧc tiӃp cұQGѭӟi JyFÿӝ kӃ WRiQWjLFKtQK 5 + VӅ chӃ ÿӝ kӃ WRiQWiFJLҧ lӵa chӑn chӃ ÿӝ kӃ WRiQGRDQKQJKLӋSEDQKjQK WKHRWK{QJWѭ77-B7&ÿk\FNJQJOjFKӃ ÿӝ kӃ WRiQPj'RDQKQJKLӋSWѭ QKkQ/RQJ'ѭѫQJiSGөng. + VӅ kӃ WRiQYӕn bҵng tiӅQWiFJLҧ tұSWUXQJYjRPӝt sӕ nghiӋp vө: 5~WWLӅn gӱLQJkQKjQJYӅ quӻ tiӅn mһW0XDKjQJKyDF{QJFө dөng cө, vұWWѭQKұp kho bҵng tiӅn mһt; Xuҩt tiӅn mһt nӝSYjRWjLNKRҧQQJkQKjQJ&KLWUҧ tiӅn dҫu bҵng tiӅn mһt; Trҧ tiӅQ[ăQJEҵng tiӅn mһt; ChuyӇn khoҧn trҧ FKRQJѭӡLEiQ7KXWLӅn EiQKjQJEҵng tiӅn gӱLQJkQKjQJ -VӅ NK{QJJLDQ7ҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ -VӅ thӡi gian: Sӕ liӋu thu thұp tronJQăPÿӏQKKѭӟng YjFiFJLҧLSKiSNLӃn nghӏ ÿӅ xuҩWÿӃQQăP 3KѭѫQJSKiSQJKLrQFӭu ĈӅ WjLWLӃp cұQÿӕLWѭӧQJQJKLrQFӭu dӵDWUrQFѫVӣ vұn dөQJSKѭѫQJSKiS duy vұt biӋn chӭQJOjPSKѭѫQJSKiSOXұQFKXQJÿӗng thӡLÿӅ WjLVӱ dөnJÿD dҥQJFiFSKѭѫQJSKiSQJKLrQFӭXNKiFQKDXQKѭSKѭѫQJSKiSWKӕQJNrWәng hӧSSKkQWtFKVRViQK«ĈӅ WjLQKҩn mҥnh viӋc khҧRViWWәng kӃt thӵc tiӉn, lҩy thӵc tiӉQVRViQKYӟLOêWKX\Ӄt, tӯ ÿyÿӅ xuҩWFiFJLҧLSKiSQKҵPKRjQWKLӋn kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ 3K˱˯QJSKiSWKXWK̵SWK{QJWLQ ;iFÿ͓nh cͩ m̳u 7URQJSKkQWtFKWKӕQJNrPүu phҧLÿӫ lӟQÿӇ ÿҧm bҧRÿӝ tin cұy nhҩWÿӏnh. KӃ thӯDQJKLrQFӭu cӫD&RFKUDQTX\P{PүXWURQJQJKLrQFӭXQj\ÿѭӧc WtQKWRiQWKHRF{QJWKӭc:  ൌ ଶ ’ሺͳ െ ’ሻଵି‫ן‬Ȁଶ  ɂଶ ሺͳሻ 7URQJÿy QOjNtFKWKѭӟc mүu =JLiWUӏ SKkQSKӕi chuҭn, vӟLÿӝ tin cұ\WKu=1 - ‫ן‬/2 = 1,96 p: tӹ lӋ mүu dӵ kiӃQÿѭӧc chӑQWURQJQJKLrQFӭXQj\FKӑn p = 0,5 6 İVDLVӕ FKRSKpSWURQJQJKLrQFӭXQj\FKӑn İ  ÈSGөQJF{QJWKӭFWDFy n = 0,5 x (1 ± 0,5) x 1,96 / 0,52 § Ĉӕi vӟi tәng thӇ OjFiFQJKLӋp vө kӃ WRiQYӕn bҵng tiӅn cӫa Doanh nghiӋp WѭQKkQ/RQJ'ѭѫQJ WURQJJLDLÿRҥn 2017-2019 vӟi sӕ Oѭӧng N= 1.525 nghiӋp vө, sӕ Oѭӧng nghiӋp vө N < QrQWKHR&RFKUDQWLӃp tөc sӱ dөQJF{QJ thӭFÿLӅu chӍnh cӥ mүu: ଵ ൌ    ሺʹሻ  ÈSGөQJF{QJWKӭc (2), sӕ Oѭӧng mүu nghiӋp vө kӃ WRiQYӕn bҵng tiӅn cҫn ͳ ൅ QJKLrQFӭu tӕi thiӇXOjn1 = 307 7iFJLҧ QJKLrQFӭu tәng cӝng 350 nghiӋp vө kӃ WRiQYӕn bҵng tiӅn > 307, GRÿyFyWKӇ khҷQJÿӏnh mүXQJKLrQFӭXÿӫ ÿLӅu kiӋQPDQJWtQKÿҥi diӋn cho tәng thӇ. &iFKWKͱc ch͕n m̳u 7iFJLҧ iSGөQJSKѭѫQJSKiSOҩy mүu ngүXQKLrQSKkQWҫQJWKHRQăPWjL FKtQKYjVDXÿyWURQJWӯQJQăPWjLFKtQKOҥi tiӃp tөc sӱ dөng SKѭѫQJSKiSFKӑn mүu thuұn tiӋQÿӇ tiӃQKjQKFKӑn mүXWURQJQăPWjLFKtQKQӃu mүu thu thұSÿѭӧFFKѭDÿҧm bҧRWtQKÿDGҥQJKyDWKHRQJKLӋp vө WKuWiFJLҧ tiӃn KjQKOӵa chӑn bә sung nhӳng nghiӋp vө cҫn thiӃt nhҵPÿҧm bҧRWtQKÿҥi diӋn tӕt nhҩWFyWKӇ ӣ mүu. 3K˱˯QJSKiSSKkQWtFKV͙ li͏u 1JKLrQFӭXQj\Vӱ dөQJFiFVӕ tuyӋWÿӕi, sӕ WѭѫQJÿӕi, bҧng thӕQJNrELӇu ÿӗ«ÿӇ SKkQWtFKÿӕLWѭӧQJQJKLrQFӭXĈӗng thӡLVRViQKVӕ liӋu giӳDFiFQăP ÿӇ thҩ\ÿѭӧc sӵ WKD\ÿәi cӫDÿӕLWѭӧQJQJKLrQcӭX1JKLrQFӭu sӱ dөng Microsoft ([FHOÿӇ WUuQKEj\Vӕ liӋu, bҧng biӇu. 3K˱˯QJSKiSFKX\rQJLD 7 1JKLrQFӭu thӵc hiӋn phӓng vҩn vӟi kӃ WRiQWUѭӣQJYjNӃ WRiQYӕn bҵng tiӅn cӫa Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJWK{QJTXDPӝWGjQFkXKӓLÿѭӧc thiӃt kӃ sҹn nhҵPÿӏQKKѭӟng cho cuӝc phӓng vҩn (Phͭ lͭc 1). 4XiWUuQKSKӓng vҩn thӵc hiӋQTXDEѭӟc sau: %ѭӟc 1: Giӟi thiӋXWrQVLQKYLrQPөFÿtFKêQJKƭDFӫa cuӝc phӓng vҩn, [LQWK{QJWLQFӫDQJѭӡi tham gia phӓng vҩn. %ѭӟF7iFJLҧ ÿѭDUDFiFFkXKӓi nhҵPWuPhiӇu vӅ F{QJWiFNӃ WRiQYӕn bҵng tiӅn cӫa Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ7URQJTXiWUuQKWUҧ lӡLFkXKӓi WiFJLҧ FyÿѭDUDFiFJӧLêFKXҭn bӏ WUѭӟc. 7K{QJTXDSKӓng vҩQWiFJLҧ WKXÿѭӧFFiFWK{QJWLQOLrQTXDQÿӃn bӝ Pi\ kӃ WRiQÿһFÿLӇm sҧn xuҩt kinh doanh, chӭng tӯWjLNKRҧn, sә ViFKEiRFiROLrQ TXDQÿӃn kӃ WRiQYӕn bҵng tiӅQTX\ÿӏnh thu thұp, xӱ OêYjFXQJFҩSWK{QJWLQNӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ«.Ӄt quҧ phӓng vҩn WiFJLҧ tiӃQKjQKJKLFKpSYjWәng hӧSÿӗng thӡi FyQKӳQJWUDRÿәLÿӇ OjPU} nhӳng nӝi dung mӟi, nhӳng vҩQÿӅ FKѭDU} 6. KӃt cҩu cӫDÿӅ WjL 1JRjLSKҫn mӣ ÿҫu, kӃt luұn, danh mөFWjLOLӋu tham khҧRÿӅ WjLJӗm 03 FKѭѫQJ &KѭѫQJ  1Kӳng vҩQ ÿӅ Fѫ Eҧn vӅ kӃ WRiQ Yӕn bҵng tiӅn trong doanh nghiӋp. &KѭѫQJ2: Thӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ 'ѭѫQJ &KѭѫQJ3KѭѫQJKѭӟQJYjJLҧLSKiSQKҵPKRjQWKLӋn kӃ WRiQYӕn bҵng tiӅn tҥi Doanh nghiӋSWѭQKkQ/RQJ'ѭѫQJ 8 &KѭѫQJ NHӲNG VҨ1Ĉӄ &Ѫ%ҦN Vӄ Kӂ 72È19ӔN BҴNG TIӄN TRONG DOANH NGHIӊP 1.1. Tәng quan vӅ vӕn bҵng tiӅn 1.1.1. .KiLQL͏m v͙n b̹ng ti͉n Vӕn bҵng tiӅQOjPӝt bӝ phұn cӫDWjLVҧQOѭXÿӝng trong doanh nghiӋp tӗn tҥLGѭӟLKuQKWKiLWLӅn tӋFyWtQKWKDQKNKRҧn cao nhҩt, bao gӗm tiӅn mһt tҥi quӻ cӫa doanh nghiӋp, tiӅn gӱi ӣ FiFQJkQKjQJNKREҥFQKjQѭӟFYjFiFNKRҧn tiӅn ÿDQJFKX\Ӈn. VӟLWtQKWKDQKNKRҧn cao, vӕn bҵng tiӅQÿѭӧFGQJÿӇ ÿiSӭng nhu cҫXWKDQKWRiQFӫa doanh nghiӋp, thӵc hiӋn viӋc mua sҳm hoһFFKLSKt0ӛi loҥi vӕn bҵng tiӅQÿѭӧc sӱ dөQJYjRPөFÿtFKNKiFQKDXYjFy\rXFҫu quҧQOtWӯng loҥi, nhҵm quҧQOtFKһt chӁ WuQKKuQKWKXFKLYjÿҧm bҧRDQWRjQFKRWӯng loҥi, sӱ dөQJFyKLӋu quҧ Yjÿ~QJPөFÿtFK>]. 1.1.2. Ĉ̿FÿL͋m v͙n b̹ng ti͉n - Sӱ dөQJÿӇ ÿiSӭng nhu cҫXWKDQKWRiQFiFNKRҧn nӧ SKiWVLQKFӫa doanh nghiӋS WURQJ TXi WUuQK Vҧn xuҩt kinh doanh nhu cҫX WKDQK WRiQ FiF NKRҧn nӧ QJX\rQYұt liӋXQKjcung cҩSFKLSKtGӏch vө PXDQJRjL. - ViӋc sӱ dөng vӕn bҵng tiӅn phҧLWXkQWKӫ FiFTX\ÿӏQKQJX\rQWҳc trong SKiSOXұt cӫDQѭӟc ViӋt Nam, cҫQÿѭӧFU}UjQJPLQK bҥch. - 4X\P{Yӕn bҵng tiӅQOjORҥi vӕQÿzLKӓi doanh nghiӋp quҧQOtKӃt sӭc chһt chӁ YuYӕn bҵng tiӅQFyWtQKOXkQFKX\ӇQFDRQrQQyOjÿӕLWѭӧng cӫa sӵ gian lұn. 1.1.3. 3KkQOR̩i v͙n b̹ng ti͉n 1.1.3.1. 3KkQOR̩i v͙n b̹ng ti͉QWKHRKuQKWKͱc t͛n t̩i TKHRKuQKWKӭc tӗn tҥi, vӕn bҵng tiӅQÿѭӧFSKkQFKLDWKjQK - TiӅn ViӋW1DPOjORҥi tiӅQSKKLӋXĈk\OjORҥi giҩy bҥc GR1JkQKjQJ 1KjQѭӟc ViӋW1DPSKiWKjQKYjÿѭӧc sӱ dөQJOjPSKѭѫQJWLӋn WKDQKWRiQFKtQK thӭc vӟLWRjQEӝ hoҥWÿӝng sҧn xuҩt kinh doanh cӫa doanh nghiӋp. 9 - Ngoҥi tӋOjORҥi tiӅQSKKLӋXĈk\OjORҥi giҩy bҥFNK{QJSKҧLGR1JkQ KjQJ1KjQѭӟc ViӋW1DPSKiWKjQKQKѭQJÿѭӧFSKpSOѭXKjQKWUrQWKӏ WUѭӡng ViӋW1DPQKѭÿӗQJĈ{la Mӻ 86'ÿӗng tiӅQFKXQJ&KkXÆX ((852ÿӗng \rQ1Kұt -3<« - 9jQJWLӅn tӋOjORҥi tiӅn thӵc chҩt, tuy QKLrQORҥi tiӅQQj\NK{QJFyNKҧ QăQJWKDQKNKRҧQFDR1yÿѭӧc sӱ dөng chӫ yӃXYuPөFÿtFKFҩt trӳ. MөFWLrX ÿҧm bҧo mӝWOѭӧng dӵ trӳ DQWRjQWURQJQӅn kinh tӃ KѫQOjYuPөFÿtFKWKDQKWRiQ trong kinh doanh. 1.1.3.2. 3KkQOR̩i v͙n b̹ng ti͉n theo tr̩QJWKiLW͛n t̩i Theo trҥQJWKiLWӗn tҥi, vӕn bҵng tiӅn bao gӗPFiFNKRҧn sau: - Vӕn bҵng tiӅQÿѭӧc bҧo quҧn tҥi quӻ cӫa doanh nghiӋp gӑLOjWLӅn mһt. - TiӅn gӱi tҥLFiFQJkQKjQJFiFWә chӭFWjLFKtQKNKREҥFQKjQѭӟc gӑi FKXQJOjWLӅn gӱLQJkQKjQJ - TiӅQÿDng chuyӇn OjWLӅQWURQJTXiWUuQKWUDRÿәLPXDEiQYӟLNKiFKKjQJ YjQKjFXQJFҩp. 1.2. Tәng quan vӅ kӃ WRiQYӕn bҵng tiӅn 1.2.1. .KiLQL͏m k͇ WRiQY͙n b̹ng ti͉n KӃ WRiQYӕn bҵng tiӅQOjPӑi nghiӋp vө kinh tӃ SKiWVLQKOLrQTXDQÿӃQFiF WjLNKRҧn: TiӅn mһt , TiӅn gӱLQJkQKjQJ, TiӅQÿDQJFKX\yӇn. .KLÿyNӃ WRiQYӕn bҵng tiӅn sӁ lұp chӭng tӯ nghiӋp vө SKiWVLQKFӫa nghiӋp vө Qj\Jӗm phiӃu thu, phiӃu chi, viӃWVpF lұp ӫy nhiӋm chi), tӯ nhӳng chӭng tӯ Qj\NӃ WRiQWLӅQKjQK ghi sә YjWKHRG}L nhӳng biӃQÿӝQJWUrQWjLNKRҧQQj\[1] 1.2.2. 9DLWUzN͇ WRiQY͙n b̹ng ti͉n KӃ WRiQYӕn bҵng tiӅQOjPӝt bӝ phұn quan trӑng cӫDF{QJWiFNӃ WRiQFӫa FiFGRDQKQJKLӋSQyVӁ cung cҩSWK{QJWLQPӝWFiFKNӏp thӡLFKtQK[iFYjNLӇm WUDFiFKRҥWÿӝng kinh tӃ WjLFKtQKFӫa doanh nghiӋS7UrQFѫVӣ ÿyJL~SFKRGRDQK nghiӋSÿѭDUDFiFTX\ӃWÿӏQKFKtQK[iFSKKӧp nhҵm tiӃt kiӋPFKLSKtWăQJOӧi nhuұn. 10 Song song vӟi viӋc tә chӭc kӃ WRiQ vӕn bҵng tiӅQQKjTXҧQOêFҫn phҧLFK~ trӑng viӋc quҧQOêYӕn bҵng tiӅn mӝWFiFKFKһt chӁWKѭӡQJ[X\rQNLӇPVRiWFiF khoҧn thu chi bҵng tiӅQYuÿk\OjNKkXTXDQWUӑQJFyWtQKTX\ӃWÿӏnh tӟi khҧ QăQJ tӗn tҥi cӫa doanh nghiӋp. Vӕn bҵng tiӅQOjÿӕLWѭӧng cyQKLӅu khҧ QăQJSKiWVLQKUӫLURKѫQFiFORҥi WjLVҧQNKiF9LӋc quҧQOêYӕn bҵng tiӅn sӱ dөng nhiӅXF{QJFө quҧQOêNKiFQKDX QKѭ7KӕQJNrSKkQWtFKKRҥWÿӝng kinh tӃ... Vӟi chӭFQăQJJKLFKpSWtQKWRiQ phҧQiQKJLiPViWWKѭӡQJ[X\rQOLrQWөc sӵ tha\ÿәi cӫa tiӅn vӕn bҵQJFiFWKѭӟc ÿRJLi trӏ kӃ WRiQFXQJFҩp nhӳQJWjLOLӋu cҫn thiӃt vӅ thu chi vӕn bҵng tiӅQÿiS ӭQJ\rXFҫu quҧQOêWURQJTXiWUuQKKRҥWÿӝng sҧn xuҩt kinh doanh. 1.2.3. Nhi͏m vͭ cͯa k͇ WRiQY͙n b̹ng ti͉n KӃ WRiQYӕn bҵng tiӅQFyFiFnhiӋm vө sau: - PhҧLWKHRG}LGzQJWLӅQWKXYjRYjGzQJWLӅn chi ra cӫa tiӅn mһt (TK 111), tiӅn gӱLQJkQKjQJ7..KLFyFKrQKOӋch giӳa sә kӃ WRiQWLӅn mһWYjWLӅn gӱLQJkQKjQJYӟi sә quӻ tiӅn mһWYjVә phө QJkQKjQJWKuNӃ WRiQSKҧLWuPKLӇu nguyrQQKkQYjÿLӅu chӍnh kӏp thӡi. - KiӇPVRiWFKӭng tӯ ÿҫXYjRVDRFKRKӧp lӋ, hӧSSKiSKӧSOêÿӇ ÿѭӧc WtQKFKLSKtKӧSOê - +ѭӟng dүQFKRFiFSKzQJEDQYӅ TX\ÿӏQKKyDÿѫQFKӭng tӯ FNJQJQKѭ FiFKOұSFiFELӇu mүu. - LұSEiRFiRWKXFKLKjQJQJj\EiRFiR tiӅn gӱLQJkQKjQJKjQJQJj\ÿӇ gӱLWKHR\rXFҫu cӫDOmQKÿҥo doanh nghiӋp. - /LrQKӋ vӟLQJkQKjQJÿӇ U~WWLӅn, trҧ tiӅQYjOҩy sӕ phө QJkQKjQJYjFiF chӭng tӯ OLrQTXDQÿӃQQJkQKjQJ Thӵc hiӋQÿ~QJWKHRQJX\rQWҳc bҩWNLrPQJKLӋm, kӃ WRiQYӕn bҵng tiӅQNK{QJOjPNLrPWKӫ quӻ. Phҧi tә chӭFWKHRG}LWLӅn gӱLQJkQKjQJWKHRWӯQJQJkQKjQJWӯng ÿѫQYӏ ngoҥi tӋ.