Công khai tài chính của các tập đoàn kinh tế

( Sd 2 (91)-2011 ) NGHIEN CLPU TRAO D6 I

Cong khai bao cao tai chinh cua cac

tap doan kinh te

Nguyen Tuan Anh

Tfong cdc doanh nghiep noi chung hay cdc tap dodn kinh tin&i rieng thi he thdng bdo cdo

tdi chinh (BCTC) cung cdp thong tin khdi qudt di ddnh gid tinh hinh tdi chinh, tinh hinh

hogt dpng kinh doanh, tinh hinh Iwu ehuyin tiin te. ..cho nhieu ddi tugng sir dung thdng

tin khdc nhau. Tren thuc te, khong chi vl cdng viec lap vd phdn tich BCTC Id mpt npi dung quan

trgng ciia td chirc cdng tdc ke todn vd co dnh hud'ng din quyit dinh cua cdc doi twg'ng sir dung

thdng tin do don vi cung cdp md con co rat nhiiu vdn di phdt sinh khi lap vd trinh bdy BCTC

rieng cung nhw Bdo cdo tdi chinh hgp nhiit (BCTCHN) & cdc tap dodn kinh ti hien nay.

Trudc het, cd the thay cac

tap doan da xay dung dugc che

dp ke loan phii hgp sir dyng

trong ndi bd bao gdm chung

tir ke toan. tai khotin ke loan.

sd sach ke loan, each thirc ghi

chep, phuang phap hach loan

phii hgp vdi thyc te cdng tac

ke loan ciing nhu theo diing

quy dinh cua che dp ke loan

hien hanh va cac chuan myc

ke toan. Ben canh dd, ciic dan

vi thanh vien vdi viec phan

cdng phan nhiem mdt each rd

rang tii'ng phan hanh ke loan

trong dieu kien ap dyng phan

mem ke loan giiip khdi lugng

cdng viec ke loan giam nhe,

hieu qua cdng tac dugc nang

cao rd ret. Chinh vi vay. viec

cung cap thdng tin lap BCTC

rieng mdt each thdng nhat

ve npi dung, ve bieu mtiu,

phuang phap lap, thdi gian

quy dinh...dugc dam bao

qua dd tao ca sd cho viec Itip

BCTCHN cua tap doan. Vin

de cdn han che la d chd cac

chung tir cung nhu sd chi liet

lien quan qua trinh hgp nhat

chua dugc md va theo ddi

mdt each day dii nham phyc

vy qua trinh hgp nhat BCTC.

Trong bd hd so thu thap lai

lieu ve cac thdng tin lien quan

den qua trinh hgp nhat, nhieu

tap doan chua cd sd ke loan

chi tiet cac giao djch ndi bd,

dac biet la cac giao dich ndi

bd lien quan den doanh thu,

chi phf, gia vdn hang ban,

hang ldn kho. TSCD...nhu Sd

chi liet doanh thu ndi bd lap

doan, sd chi liet hang tdn kho

cd xuat xir ndi bd tap doan, sd

chi tiet gia vdn hang ban ndi

bd lap doan,...Do vay, dinh

ky cac cdng ty con chf chuyen

ve phdng ke loan cdng ty me

he thdng BCTC rieng. Thyc

trang nay gay khd khan cho

bd phan lap BCTC hgp nhit

tai cdng ty me la khdng dii ca

sa sd lieu de tdng hgp loan bd

cac sy kien, giao dich ndi bd

do vay khdng thuc hien duo'c

but loan dieu chinh, loai Irii'

ddi vdi cdng ng, doanh thu,

gia vdn, chi phi ndi bd va lai

(Id) ndi bd chua thyc hien.

Ngoai ra, tai mdt sd tap

doan ma dien hinh la cac tap

doan kinh le nha nudc thi cac

khoan dau tu lien ket, lien

doanh gan nhu khdng dugc

theo ddi de phuc vy lap BCTC

hgp nhat nen cac tap doan nay

khdng md cac sd chi tiet nhu

sd chi tiet theo ddi cac khoan

dau tu vao cdng ty lien ket,

lien doanh, sd chi liet theo ddi

phan bd khoan chenh lech phat

sinh khi mua khoan dau tu lien

ket, lien doanh, bang xac dinh

phan lgi nhuan hoac id trong

cdng ly lien ket, lien doanh,

bang phan bd chi phi chung,

biing phan chia san phim,

bang phan chia doanh thu...

Dieu nay se gay han chd nhit

dinh khi trinh bay thdng tin ve

chi tieu lien quan den khoan

dau tu lien ket, lien doanh tren

Tap chf nghien cu'u Tdi chfnh ke'todn <31