C So 5(70)-l009
TAI CHiNH DOANH NGHIEP
Kiem soat noi bo & cac doanh nghiep nho va vira
TAI VIET N A M H I E N N A Y
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Ths. Nguyin Thanh Trang (*)
7
f Mv nhiin, trong diiu kiin hiin nay, khi nin kinh tied nhiiu biin dpng thi doanh nghiip nho
vd viea dang dung tru&c nhiiu bdi IpL Tru&c hit, quy mo vi vdn vd lao dpng qud nho so v&i quy
mo ihong thu&ng cua cdc qude gia khdc (theo thong ki, ndm 2006 binh qudn moi doanh
nghiip cd khodng 25 lao dpng). Do quy mo nhd nhu vdy nin keo iheo hiiu qua kinh doanh khong cao,
cdc tiiu chi vi ty sudi lal nhudn trin vdn, ty sudt lal nhudn trin doanh thu diu thdp. Ben cgnh do, cdc
doanh nghiip ndy chd yiu Id &cdc ngdnh thuang mgi, su-a chda (chiim khodng 40%), sau do m&i den
ngdnh chi biin, xdy dieng, dfch vu. Tgi cdc doanh nghiip, thuc trgng pho biin hiin nay Id ihlit bilge
hau, gid thdnh sdn xudt cao, ndng sudi thdp, trinh dp cua dpi ngu qudn ly cUng nhu ngu&i lao dpng co
hgn chi, nhiiu doanh nghiip yiu kem trong tiip can ihong tin, iheo sdt diin biin thi tru&ng. Do do, de
duy tri tot hogi dpng vdphdt huy vai tro ciia cdc doanh nghiip ndy thi chinh sdch ho tra tit phia Nha
nu&c m&l chi Id mpt yiu to, bin cgnh do cdn phdi cd sie no luc tie chinh cdc doanh nghiip. Mpi trong
nhieng yiu to quan trpng xudi phdi tie bdn thdn cdc doanh nghiip nho vd viea do Id thiet lap vdduy iri
mot cdch ih u&ngxuyin, h liu qud hi ihong kiim sodt npi bp cua doanh ngh lip.
Theo chuan muc kiem toan
Viet Nam sd 400 - Danh gia rui
ro va kiem soat ndi bd, he thdng
kiem soat ndi bd la cac quy djnh
va thu tuc kiem soat do dan vj
dugc kiem toan xay dung va ap
dung nham bao dam cho don vj
tuan thii phap ludt va cac quy
djnh, de kiem tra, kiem soat,
ngan ngira va phat hien gian Idn,
sai sdt; de lap bao cao tai chinh
trung thuc hgp Iy; nham bao ve,
quan ly va sir dung cd hieu qua
tai san cua don vj. He thdng kiem
soat bao gdm mdi trudng kiem
soat, he thdng ke toan va cac thii
tuc kiem soat.
He thdng kiem soat ndi bd
(HTKSNB) ddng vai trd quan
trgng vdi su an toan, giup chdng
da riii ro va dem lai kha nang
phat trien trong boat ddng ciia
cac doanh nghiep. Theo kinh
nghiem ciia cac nudc cd nen kinh
te phat trien nhu My va mdt so
nudc Chau Au, nai ma he thdng
kiem soat ndi bd dugc cac cdng
ty rat quan tdm va chu trgng, da
cho thdy nhting Igi i'ch thiet thuc
do he thdng kiem soat ndi bd
vung manh dem Iai nhu: sii' dung
cac ngudn Iuc ciia doanh nghiep
hieu qua; ngan ngiia va giam
thieu gian lan, sai sdt; giam bdt
riii ro do khdng tudn thii chinh
sach va quy trinh kinh doanh ciia
doanh nghiep; dam bao tinh
chinh xac ciia sd lieu tai chinh dl
phue vu tdt cho viec ra quylt
djnh kinh doanh hgp Iy; khuyin
khich hieu qua boat ddng ciia
doanh nghiep thdng qua viec
xem xet nhan vien, boat ddng cu
the, cac chinh sach...ciia doanh
nghiep dang thuc hien nhu thl
nao va cd kha nang dat dugc
nhung muc tieu dl ra khdng.
Van de dat ra hien nay d Viet
Nam la trong cac doanh nghiep
nho va viia vai trd ciia he thdng
* Khoa Kinh t§ - Vien Dai hgc Ma Ha NQI
50)
T a p chf nghien cdu Tdi chfnh k e ' t o d n
kiem soat ndi bd kha md nhat va
chua dugc quan tam dung miirc.
Thuc te tren dua den he qua cac
doanh nghiep nhd va vira Viet
Nam hien nay sai pham xay ra
kha nhieu. Dan cir mdt vi du ve
Cdng ty TNHH Det Kim Dong
Xudn (Doanh nghiep nha nudc Hdi vien cua Hiep hdi cac doanh
nghiep vira va nhd thanh pho Ha
Ndi). Det Kim Ddng Xudn thanh
lap tir thang 4/1958, thudc nganh
det may, td chuc boat ddng theo
loai hinh cdng ty TNHH mot
thanh vien, doanh thu nam 2007
dat 11 trieu USD. Vdi thdi gian
boat ddng lau dai, san pham phue
vu cho ca xuat khau va tieu diing
trong nudc, doanh thu ldn, he
thdng kiem soat ndi bd ddng vai
trd rat quan trgng trong van hanh
hieu qua boat ddng ciia doanh
nghiep, tuy nhien qua danh gia
hieu qua boat ddng cho thay
HTKSNB tai Cdng ty van tdn tai
( So 5(70) - 2009
nhtfng bdt cap:
)
TAI CHINH DOANH NGHIEP
bao ve tai san nhung lai chua chu
y den ca che kiem soat quan ly,
kilm soat tdng quat thdm chi
nhtfng quy che cdn khdng dugc
thuc hien ddy du. Hon thl ntfa,
cac quy che quan ly chdm dugc
sira ddi, bd sung dan den tinh
trang tiiy tien trong thuc hien,
lung tung trong chi dao, dieu
hanh.
Mgt ia, mdi trudng kiem soat
cd nhieu yeu td khdng thuan lgi.
Cu the, nhan thirc ve tac dung
cua he thdng kiem soat ndi bd
ciia Ban giam ddc cdn chua ddy
dii nen cdng tac kiem soat quan
ly gap nhieu khd khan, su phdn
cap, phdn quyen trong quan Iy
dieu hanh san xuat kinh doanh
chua ro rang, chua gan vdi trach
Ddi vdi cac doanh nghiep nhd
nhiem cu the, ddn den chdng va vii-a cd vdn dau tu nudc ngoai
cheo trong dieu hanh, thuc hien, boat ddng tai VietNam, phdn ldn
nhieu trudng hgp quyen ban da da xay dung dugc he thdng kiem
phan cap khdng dugc sii' dung soat ngi bd day dii, trong cac quy
het hoac b j Iam dung. Chua cd bd che quan ly chira dung cac ca che
phan kiem tra ndi bd ddc lap thuc kiem soat do dugc tiep thu va
su, bd phdn kiem tra vdn gan vdi chuyen giao kinh nghiem tuban lanh dao, thieu nhdn Iuc cd nudc ngoai nhung lai gap phai
trinh do trong kiem tra kiem soat, nhung han che khac. Dien hinh
thieu phuang tien, chirc nang la tai cdng ty Bioseed Gennetics
kiem tra mdi chi diing lai chu Viet Nam, boat ddng tir nam
yeu d viec kiem tra, xii- ly cac van 1999, doanh nghiep 100% vdn
de da phat sinh, kiem tra, danh nudc ngoai, thdi gian boat ddng
gia cac bao cao ve san xudt, bao 20 nam, vdn ddu tu 1,75 trieu
cao tieu thu, bao cao tai chinh. USD.Nhung ban che dd la:
Tir dd, dua den nhung nguy ca
Thir nhat, vdi mdi trudng
rui ro trong kiem soat.
kiem soat yeu td ban che nhdt la
Hai la, he thdng ke toan vdn d chinh sach nhan sir do trinh
dang trong qua trinh hoan thien, do ciia ngudi lao ddng Viet Nam
mSc dii da dugc hinh thanh khdng ddng deu, y thirc trong
tuong ddi day dii he thdng chu-ng qua trinh van hanh he thong
tir, tai khoan, sd ke toan, bao cao kiem soat ngi bd tuang ddi yeu .
ke toan. Nhung thuc chat mdi chi Trong nhieu trudng hgp, dti cd
dimg lai d viec ghi chep nhung phdn cap, phan quyen ro rang
nghiep vu kinh te, chirc nang nhung vdn chdng cheo, roi loan
kiem tra ciia ke toan chua dugc trong boat ddng. Ngoai ra, sir tac
phat huy, thieu nhting budc kiem ddng ciia cac nhan td ben ngoai
tra, ddi chieu khi tdng hgp lap nhu dac diem ve van hda, chinh
cac bao cao ketoan.
sach cua Nha nudc cung Iam anh
Ba la, ca che kiem soat ndi bd hudng tdi mdi trudng kilm soat,
phdn Idn chi dirng Iai d viec xdy gay ra khd khan. Bd phan kilm
dung he thdng quy che quan ly tra ndi bd cd dugc thilt lap
nhan sir dan thudn, kiem soat nhirng boat ddng khdng hieu
qua.
Thir hai, he thdng ke toan
dugc xdy dung tuang ddi hoan
thien, tuy nhien do hien nay cd
nhieu thay ddi ve che do ke toan,
trinh do ciia nhdn vien ke toan
cdn ban che nen chua cap nhdt
day dii, de ddn den sai sdt trong
thuc hien.
Thir ba, ca che kiem soat ndi
bd tuong ddi day dii, kiem soat
quan Iy rdt tdt nhung kiem soat
bao ve tai san va thdng tin gap
khd khan, do dja ban boat ddng
rdng, thieu nhdn luc thuc hien.
Nguyen nhdn chii yeu ciia
nhtfng ban che tren la do he
thdng kiem soat ndi bd tai Viet
Nam tren thuc te mdi chi dugc
tiep can ve mat ly thuyet ban ddu
va kinh nghiem ciia cac qude gia
phat trien, kinh nghiem ciia cac
cdng ty nudc ngoai cdn nhieu
diem chua phi) hgp vdi dac thii
ciia nudc ta. Cac doanh nghiep
thieu nhtfng quan diem khoa hgc
va phil hgp trong xay dung he
thdng kiem soat ndi bd, nhung
yeu kem ve ngudn nhdn lire tham
gia trong qua trinh kiem soat
(thieu nhdn luc, nhan luc chua
du trinh do hoac khdng dang tin
cdy) va nhung khd khan ve
ngudn lire tai chinh cho viec thuc
hien va duy tri he thdng kiem
soat ndi bd tai doanh nghiep.
De he thdng kiem soat ndi bd
thuc hien dugc trong cac doanh
nghiep nhd va vira can cd hai yeu
td thiet yeu sau; Dau tien la phai
cd ca sd ly thuyet xac dang de
xay dung va ddi mdi dugc he
thdng kiem soat ndi bd va an
djnh nhung chinh sach, thii tuc
kiem soat phii hgp vdi dac thii
( Xem tiep trang 55)
T a p chf nghien cdu Tdi chfnh k e ' t o d n
<5l
( So 5(70)-2009
)
dan vj khdng cd thu hoac cd so
thu khdng dang ke cd ngudn tang
chi thu nhdp, giam bdt chenh
lech gitfa cac dan vj, cac viing ve
thu nhdp.
- Cdn nghien cuu ban hanh ca
che cu the nham tang cudng
kiem tra, giam sat dac biet ve
chdt Iugng va gia ca djch vu,
kiem soat viec thuc hanh tiet
kiem chi de ngan chan tinh trang
cat chi. Phai ban hanh bd chi sd
thdng nhdt theo ddi, cap nhat
thudng xuyen va tang cudng vai
trd giam sat cua ca quan BHYT
va cac ca quan chifc nang. Can
cd mdt ca che cho phep cac nha
kiem toan ddc lap thuc hien chuc
nang kiem toan cua hg tren ca sd
dai dien cho quyen lgi ciia ngudi
sir dung djch vu. Ben canh viec
TAI CHINH DOANH NGHIEP
giao quyen tu chii cho benh vien
can di ddi vdi viec phat huy dan
chii, dam bao cdng khai minh
bach ve tai chinh. Thuc hien tdt
quy cbl ddn chu de tang cudng
viec giam sat, chdt van ciia chinh
can bd benh vien ddi vdi Lanh
dao benh vien.
Khi gan trach nhiem cho Thii
trudng dan vj trong viec trao
quyen tu chii de qudn Iy chat che,
cd hieu qua cao cac ngudn tai
chinh, ngudn luc ciia dan vj thi
cdn thiet phdi tang cudng dao tao
kien thirc quan ly, nhat la kien
thire quan ly kinh te, nang luc
quan ly benh vien cho lanh dao
cac benh vien, vdi can bd lam
cdng tdc qudn Iy tai chinh ciia
cac benh vien cdn dugc bdi
dudng kien thiic, ky nang quan
Iy ve kinh te y te, tai chinh y tl.
Ddi vdi cac ca quan quan ly, chii
quan tap trung tang cudng cdng
tac hudng dan, chi dao, kiem tra,
kiem soat qua trinh trien khai ca
che tu chii ciia cac dan vj de cd
nhu'ng bien phap udn nan kjp
thdi ddng thdi qua dd cd nhtfng
danh gia toan dien ve tinh hinh
thuc hien ca che tu chii ciia cdc
benh vien tir dd cd nhung nghien
ciru, de xudt ve td chirc sap xep
lai he thdng ca sd y te cdng, ddi
mdi ca che hoat ddng, qudn ly vl
tai chinh, nhdn luc ciia cac ca sd
y te cdng nham ndng cao chat
lugng va dam bdo cdng bang
trong cham sdc sire khoe cho
,•
nhdn dan./.
Kiem soat noi bo 6' cac doanh nghiep...
timg doanh nghiep, ddm bdo
dugc tinh hieu qua (can ddi ve Igi
ich vdi chi phi); tiep theo la phai
cd sir ddng thudn va tudn thii ciia
tdt ca cac thanh vien trong doanh
nghiep tir cdp cao nhdt den thdp
nhat. Trong hai yeu td nay thi yeu
to thif nhdt ddng vai trd chii dao
vi tren ca sd mdt he thdng kilm
soat hgp Iy, hieu qua mdi tao nen
mdng de ngudi thuc hien tiln
hanh.
Mgt so giai phap:
Thu- nhat, cdn sdm hoan
thien mdi trudng kiem soat trong
cac doanh nghiep, tap trung vao
ndng cao nhdn thirc ciia cac nha
(TISP theo trang
1) 5
quan ly doanh nghiep ve he
thdng kiem soat ndi bd, ddo tao
ddi ngu ngudi lao ddng ve ca mat
nghe nghiep cting nhu y thirc,
dam bao sir ddc lap ciia bd phdn
kiem tra ndi bd.
Thir ba, tap trung vao kiem
soat quan Iy de phat hien nhifng
sai sdt va gian Idn kjp thdi, phdn
cap, phdn quyen cu the den tirng
nhdn vien de kiem soat tai sdn,
thdng tin cd the thuc thi dugc.
Thir hai, he thdng ke toan
phai dugc td chirc theo hudng
ket hgp ke toan tai chinh va ke
toan quan trj, tap trung vao ke
toan qudn trj de cung cap thdng
tin ke toan kjp thdi, tin cay cho
viec ra quyet djnh. Tang cudng
irng dung tin hgc trong qua trinh
xu- ly thdng tin, xay dung quy
trinh, quy chudn cho viec ghi
chep, kiem tra thdng tin.
Tdm lai, viec phat trien va sudung cdng cu he thdng kiem soat
ndi bd trong doanh nghiep vira
va nhd tai Viet Nam cdn cd su
chuyen bien manh me trong viec
tiep thu ly thuyet, kinh nghiem
thuc tien, ciing nhu viec hoan
thien chinh sach, van ban phap
ly, sir quan tdm hd trg ciia Nha
nudc va su quyet tdm ciia chinh
ban thdn cac doanh nghiep nhd
va vira./.
T a p chf nghien cdu Tdi chfnh k e ' t o d n
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