Nâng cao hiệu quả hoạt động của hệ thống kế toán trong các công ty chứng khoán

NGHiiN COrU-TRAO Ddl

NANG CAO HIEU QUA HOATDONG CUA HE THONG KE TOAN

TRONG CAC CdNG TY CHON G KHOAN

ThS. PHAM THI HONG DIEP*

Kg tu nhdng ngiy diu tiin tbinb lgp dif Oudng chdng kboin Vigt Nam, nhdng edng ty

chdng Uioin di cd ddng gdp nbit djnb ebo nin kinb ti thdng qua eie boat ddng dm bit

vdn trfin tbj trudng cing vdi sgptiit trign cia tiij tnr&ng chdngkhoin. Sggia ting vi sd

Iugng cdngty ehiing kboin ddibdihi tbdngkitoin ttong cdngty chdngkhoin phii dip

dng vdi sgpbit triin niy.

1. Vii nfit vfi hO flidng kfi tota ViOt Nam

Trudc xu thfi vi sy phat trifln cda thi

trutog chtog kboin Viflt Nam trong hon

mpt thip ky qua di dem lgi su thay ddi Ifa

ve thi tnrmg vdn d Vifit Nam, vdi sy bung

nd cua thi tnrtog chtog khota, dan xen vdi

dd li nhmg cdng ty chtog khota (CTCK)

dupc thtah lip ttog gip mudi lta so vdi

thdi ky dau mdi thato lgp tbi trutog chtog

khota, khdng bd hgp sd hto cac CTCK li

totog ngta htag thirong mgi cd phta mi

dfin td toie'u ddi tirtog khic toau, quy md

vdn cda cic CTCK cung ttag theo sy phit

ttifin cda du trutog,

Hien nay, d Viet Nam di cfi toifiu he

tiidng kfi tofa khic nhau nhu: 1) Hfl thfing

kfi tofa ban hinh theo Thflng tu sd

200/2014/TT - BTC ngiy 22/12/2014 cda

Bd Tii chinh ip dung cho cic doato

nghigp sta xuit, thuong mgi, dich vu boat

dOng ttong mpi Unh vyc kito dcato khdng

phta biflt Ioai hinh doanh nghiep, binh

thdc sd hilu vdn; 2) Chfi dp kfi tpta ip dmg

vdi Ngin hing Nha nudc Viflt Nam quy

dito ttong Quyfit dinh sd 08/26l3/QD-TTg

ngiy 24/01/2013 cda Thu tufag Chinh

phu; 3) He thdng kfi tota ip dung cho cac

don vi hito chinh sy nghifip ban hito theo

Quyfit dinh sd 19/2006/QD-BTC ngiy

30/3/2006 cua Bd Tai chinh; 4) He thdng

kfi toin nbi nudc ip dung cho hfi thdng

thflng tin quan Iy ngin sich vi ngbiOp vu

Kho bgc (TABMIS - gpi tit Ii kfl tpin Khn

bac) thep Thflng tu sd 08/2013/ TT-BTC

ngay 10/01/2013 cua Bd Til chinh; 5) Hg

thdng kfi tpin ngfa sich vi tii chinh xi

(gpi tit li kfi tofa xa) ban hito theo Quyfit

dinh so 94/2005/QD-BTC ngay 12/12/

2005 cda Bd Tai chinh. Ngnii ra, cd tii liflu

edn phfa bifit he thong kfi toin thufi va be

thdng kfi tofa hai qum. Tuy toifin, cic chi

cue thufi va chi cue hai quan dfiu Ii co

quan toi nudc, hoat dfing dya vio ngudn

kito phi td ngta sich, do dd ip dung chfi

do kfi tota hato chinh sy ngbiOp￾Chfl dfl kfi tota CTCK ban hato theo

Quyfit dinb sd 15/2006/QD-BTC ngay

20/3/2006, Thdng tu sd 95/2008/TT-BTC

* TrurflTig Dai hgc Cong nghigp Hi N§i

TAP CHl OUAN Lf NHA Nl/dC-sd 238111/20151 il