Công tác kế toán theo mô hình công ty mẹ - công ty con ở Việt Nam và thế hiới

NGHIEN CUU • TRAO DOI

Cong tac ke toan theo mo hlnh

Cong ty me - Cong ty con

6 Viet Nam va the gioi

II NGUYEN THU HUDNG

Toan cau hoa la mot xu the tat yeu, no yiia

mang^ lai co hoi, viia mang lai thach thuic

doi TOi cac quoc gia tren the gioi noi chung

va Viet Nam noi rieng. Trong xu the toan

cau hoa, pham ri hoat dong cua cac doanh

nghiep dupe mo rong ra ngoai pham yi lanh

tho quoc gia, tinh chat hoat dpng ngay cang da

dang phutc tap, mvLc dp canh tranh ngay cang gay

gat. Hien nay, 6 Yiet Nam, mo hinh to chitc doanh nghiep nha nuoc thanh

cac tong cong ty da the hien nliieu han che. Trong khi do, mo lunh cong

ty me - cong ty con la mo hinh tien tien dupe nhieu nuoc tren the gioi

thuc hien. Yiec chuyen doi cac tong cong ty sang mo hinh cong ty me -

cong ty con la phii hpp ydi xu the chung cua the gioi.

M 6 hinh cong

ty me - cong

ty con 6 mot

so quoc gia

tren the gidi

Md hinh cdng t> me - cdng t\ con

d cAc nude phat tiien trdn the

gidi da cd til lau nhung clui ydu

trong liidi vuc klidi td tu idiaii.

Do dac diem vd td cluie quan ly

kinh doanh khac bidt da ehi phdi

den dac diem td cluie cdng tae ke

loan Irong cac doanh nghidp boat

(long theo md hinh nay, ma cu

the la (hi jilidi den td chile bp

iiia\ ke loan \a cong tac kd loan

liliuc \u eho vide laj) \a trinh bay

bao cao tai cbinb hp]) nhat. Uo

do, eo nhidu nghidn cim d cac

nuoc ta|) trung vao hai npi dung

iia\ ciia id dnic cdng tac ke loan

Irong cac cong t\ me con.

Trdn the gidi khdng cd quy

dinh cluidi thilc \e td dnic bp

may kd loan ddi vdi mo hinh cong

t\ me- cong t\ con. Tuy thupc vao

quy 1110 ciia tiing tap doan, yen

cAii vd td chlic thdng tin tai eluidi

theo Iiidi vTic, bd pIiAn, kliii viie

dia ly ma ed td cluie bp may ke

toan phil hpp. Nhung idiiii

chung, td chue bp mAy kd toan

theo md hiidi cdng tv' me - cdng ts'

eon tai liAu hdt cae nude trdn the

gidi deu cd dac diem sau:

» Do edng t\ me va edng ty coii"

clii cd cpiau he vd vdn, cdng t} me

vA cae cdng ty con IA cAc phap

nhan dpc laj). ndn thdng thuong,

kd loan ciia cong t\ me \a cong t>

eon chi cd quan he ngliie|) \ii \a

phdi hpp cung cAji thdng tin, sd

lieu \(ti nhau ma khong cd c|iiaii

he cbi phoi tiico lunh time tiidiili

ldnh banh chinli.

» Vide lap bao cao tai chinh

hpp idiAt rat phiic tap, ndn bd

mAy ke toan phuc vii cho vide lap

va trinli bay bao cao tai chinh hop

uliat trong idiieu tAp doan con

Idn hon bd may kd toAn phuc vu

cho cdng tac lap bao cao tai

chinh ciia ridng cdng ty me.

Bao cao tAi chiidi hpp nhAt phan

anh tiidi liiidi bidn dpng tai san va

ngudn vdn tai mpt thoi chdm va

tudi hudi kdt qua boat dpng trong

kv eiia mpt nlidiii cac cdng ty eo

cpian he sd him vdn lan nhau va

trinb bay cluing iiliii the la bao cao

tai chinli ciia mpt tbue the phiip ly

(lu\ iilial. Do \iec laj) \a li'iiili l)a\

bao Ciio tai (iiiiili hop nhat r\u

nham nine dich cpian ly Irong uoi

1)0 (loanh nghidp \a phuc \u cac co

(l(')Mg mil hao cao lai (iiiiili ho|i

SD 2 NAM 2D 1 D I TAP CHl KIEM TOA N 39