~' BQ GIAO DVC VA DAO TRUONG T~O ~~ ~~ D~l HQC KINH TE TP HO CHI MINH -B.Ilt~ -~ ~J (j)i_ V'iil (J{_ghibt @ôa @Oft @d &d: ã ~ ~ ,:? - ~ ~ ~ NHAT THE HOA HE• THONG KE TOAN ~ ~ AP DUNG CHO CAC DOANH • NGHIEP VIET NAM • • MS: CS-20 10-15 ? - - - CHU NHII;:M: PGS.TS VO VAN NHI THll KY DE TAl: NGUYEN VlldNG THANH LONG g p 7Jt5J_ @IU Jlflnh, tluiluJ f f tuiltL 20 f Nhi{t thi h6a h? thong ke' toan ung d(mg cho cac doanh nghi?p Vi?t Nam MUCLUC Nl}i dung ····························································································· Trang Ml)C Ll)C i , CAC T ' if , , ~ VIET TAT zv ? A TAl Ll:t::U THAM KHAO v PHl) Ll)C ! vi PHl) Ll}C vii ' ? ~ LOI MO DAU CHUONG 1: TONG QUAN VE KE TOAN VA Ht: THONG KE TOAN AP DlJNG CHO CAC DOANH NGHit:P ? ( '- "1 " ( , 1.1 BAN CHAT VA VAl TRO CUA THONG TIN KE TOAN " VOl , CAC , DOl " Tu(}NG Sif DlJNG DOl 1.1.1 Ban ch~t cua k~ toan 1.1.2 Vai tro cua thong tin k~ toan 1.2 TlEU CHUAN DANH GIA CHAT LUQNG THONG TIN KE TOAN vA cAc v:Eu TO ANH HUONG DEN THONG TIN KE TOAN ···································································································· 1.2.1 Tieu chuin danh gia ch~t hrgng thong tin k~ toan 1.2.2 Cac y~u tA chi phBi d~n ch~t lugng thong tin k~ toan 1.3 HE THONG KE TOAN VA CHE DO KE TOAN AP DUNG CHO cAc DON VJ KE TOAN · ." 1.3.1 H~ thBng k~ toan ap dl}ng cho cac dO'n vj k~ toan 1.3.2 Ch~ d{> k~ toan ap dl}ng cho dO'n vj k~ toan KET LU~N CHUONG 12 Chu nhi?m: PGS.TS Vo Van Nhj Trang -i- - -~ - Nhiit thi hoa h? thlfng ke' toan ung d(mg cho cac doanh nghi?p Vi?t Nam CHUONG 2: THUC TRANG HE THONG KE TOAN AP DUNG cuo cAc noANH NGHIIiP VIETNAM HIEN NAY 11 2.1 GIOI THIEU TONG QUAT TINH HINH DOANH NGHI:¢P v1:¢T NAM vA cAc QUY DJNH PHAP LY vt KE TOAN AP DUNG CHO DOANH NGHIEP 13 2.1.1 Gi&i thi~u tAng quat tinh hinh doanh nghi~p Vi~t Nam 13 2.1.2 Cac quy dinh phap lyv~ k~ toan ap dl}ng cho doanh nghi~p 14 2.2 GIOI THIEU CUE DO KE TOAN AP DUNG CHO CAC DOANH NGHIEP VIETNAM HIEN NAY 16 2.2.1 Ch~ d(} k~ toan ban hanh theo Quy~t dinh 15/2006/QDBTC N