Tổ chức công tác kế toán trong doanh nghiệp

NGHIlNCOU TRAO Bdi So 7(72)72009

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To chu'c cong tac ke toan

TRONG DOANH NGHIEP

To chQc edng tie ki toin

ludn ludn dUdc coi la

cdng viee quan trgng

trong qui trinh thQc hign ki

toan d cic ddn vi nhim muc

dich giup cho viec thu nhan, xd

ly, phan tieh vi cung cap thdng

tin cho viec dieu hinh mgi hoat

dgng kinh ti tii chinh cua

doanh nghiep. Hien nay, ed

nhiiu quan diem khic nhau ve

td chQc edng tic ke toin, nhQ:

'To chUc cdng tie ki toin la nhQng

moi quan he cd yiu to cau thanh ban

chat cua hgch toan ki toan: ChUng td

ki toan, doi Ung tai khoan, tlnh gia,

tong hgp- can doi ki toan". Quan

diem nay mdi chf ndi Ien to ehUe cac

phuong phap ke toan mpt cdch

chung chung nen khi van dyng vae

thyc te se gap nhieu khd khan vd

hieu qua hgn che, hay:

'To' chUc cdng tac ki toan phai giai

quyit ca hai phuang dien: To chUc

thgc hien cac phuang phap ki toan,

cac nguyen tic ki toan va cac

phuang tien tinh toan nham dgt dugc

mgc dich nghien cUu ciia khoa hgc ki

toan va to chUc tig may ki toan nham

lien kit cac can bg, nhan vien ki toan

d dan vj de thi/c hien tot cdng tic ke

toan" Quan diem nay neu met cdch

tcdn dien hon, song Igi qud rdng, bdi

myc dich chfnh eiia td ehUc cdng tdc

khdng phai Id de nghidn cUu khoa

hoe ke todn ma phai Id de phyc vy

qud trinh quan ly kinh te. hay:

'To chUc cdng tie ki toan la to

chUc viec sU dung cac phuang phap

ki toan de thgc hien viec phan loai,

ghi chep, tong hgp cac nghiep vu kinh

ti tai chinh phat sinh phu hgp vdi

Luit Ki toan, Luat NSNN va cac

chinh sach, chi do hien hanh; phu

hgp vdi dac diem hogt ddng SXKD

cua dan vi". Quan diem nay neu cy

the hPn ve to chUc cdng tdc ke todn,

tgo dieu kien cho vide van dyng vao

thyc te dugc thudn lgi hon. Song,

chua neu rd vin d l ve to chUc bd

may de thye hien cac khau cdng vide

k l todn. hay:

Theo Luat k l toan: To chUc cdng

tac ke toan ia viec tochUC thgc hien cac

chuan mQc vi ctie do ke toan dephan

anh tlnh hinh tii chinh va kit qua hoat

ddng san xuat kinh doanh, to chu'c thQc

hidn chi do kiem tra ki toan, che do

bio quan, luu giU tai lieu ke toan, cung

cap thdng tin ta lidu ki toan va cac

nhiem vg khac cua ki toan".

Cd the ndi ode quan dilm neu tren,

ed each tilp can vd luan giai khae

nhau ve to ehUc cdng tdc k l toan

nhung deu ed myc dich chung la

hudng tdi vide sip xIp, to chUc cdc

cdng vide ma ke todn can phii thuc

hidn tdt chUe nang to ehUe thu nhan,

xU ly, phdn tfch vd cung d p thdng tin

kinh t l tdi chfnh mdt cdch kjp thdi,

diy du phyc vy chp viec dieu hanh

hpgt ddng SXKD ca 6 tam vT md va

tam vi md.

Qua sy phdn tfch tren, ed thi hiiu

rang tc chUe cdng tac ke tpdn la viec

td chUe nhdn su k l tean thee cdc

phin hanh k l tcdn cy thi, thyc hidn

cdc phudng phdp ke tedn phu hgp

vdi ydu ciu thu nhan, xU ly, phdn tfch

va eung d p thdng tin kinh te tai

chfnh, phu hgp vdi ddc dilm cy the

eiia doanh nghidp nham ddp Ung

ydu d u thdng tin phyc vy vide dieu

hanh hogt dgng SXKD.

Ludt k l todn ban hdnh ngdy

17/06/2003 bao gdm 7 chuong vd 64

dieu, ey the: ChUdng I: NhOng quy

djnh Chung (16 dieu); Chuong II: Ndi

dung cdng tdc k l todn (31 dilu);

ChUdng III: To chUc bd may k l toan

Thu thap,

kiem tra

thong tin

Xif ly thong

tin

Ths. NGUYEN ANH TU

Nha nude ve ke toan (2 dilu);

Chuong VII: Khen thudng va xQ ly vi

phgm (2 dieu); ChUOng VII: Dieu

khoan thi hdnh (2 dieu);

Trong dd, ChUOng II, Lugt ke toan

quy djnh ndi dung cy the ve to chi/c

cdng tdc ke toan, nhu sau:

Cac quy dinh ve chUng tU ki toan:

chUng tU bat budc va chung ti/

hudng dan; cac yeu td cd ban ciia

chUng tU ke toan; lap chUng tU ke

toan; ky chUng tU ke toan; chUng tii

dien tir.

Tai khoan ki toan va so ki toan:

phai lua chon dp dyng he thdng tai

khoan ke toan va so ke tean cho phii

hpp vdi dac diem ciia deanh nghiep;

md SP k l tpan, quan ly thep ddi, si(a

chQa vd khca so ke todn,

Bao cao tai chlnh: cac Icgi BCTC;

lap BCTC; thdi ban ndp va cdng khai

BCTC; ndi dung ccng khai BCTC;

kiem tcdn BCTC.

Kiem tra ki toan: cd quan chifc

nang thyc hien kiem tra ke toan, noi

dung kiem tra ke todn; quyIn va

trach nhiem ciia doan kiem tra vd

don vj dugc kiem tra ke toan.

Kiem ke tai san, bao quan va luu

giuf tai lieu ki toan: cac trudng hop

kiem ke tai sin; npi dung ciia viec

kiem ke tdi san; bae quan vd luu giO

tai lieu k l tpan.

Cdng viec ki toin trong trUdng

hgp dan vj ke toan chia, tich, ht^

nhat, sip nhap, chuyen doi hinh thifc

sd hdu, giai the cham dUt hogt dgng

phi sin.

To chUc bg may ki toan vi ngUdi

iam ki toan.

Sir dyng

thong tin

Lap cac bao

cao va phan

tich, cung cap

thong tin

Vd ngudi lam ke tpdn (7 dieu);

Chuong IV: Hogt dgng nghe nghidp

k l todn (4 dieu); Chuong V: Quin ly

Dudi guc dp khdc cung cd the

hieu td ChUc k l todn Id vide td chdc

thue hidn cac bude, cdc khdu theo

3 6 Tap chi nghien cilu tai chinh he toan