B GIO DC V O TO

TRNG I HC KINH T TP. HCM

-----------------

PHM THANH TRUNG

O LNG MC TC NG CA CC NHN T
N CHT LNG THNG TIN TRNH BY TRN
BO CO TI CHNH CA CC DOANH NGHIP NH V VA
THNH PH H CH MINH

LUN VN THC S KINH T

TP. H CH MINH - NM 2016

 B GIO DC V O TO
TRNG I HC KINH T TP. HCM
-----------------

PHM THANH TRUNG

O LNG MC TC NG CA CC NHN T
N CHT LNG THNG TIN TRNH BY TRN
BO CO TI CHNH CA CC DOANH NGHIP NH V VA
THNH PH H CH MINH

Chuyn ngnh: K Ton

M s: 60340301

LUN VN THC S KINH T

NGI HNG DN KHOA HC:

TS. NGUYN NGC DUNG

TP. H CH MINH - NM 2016

 LI CAM OAN
Ti xin cam oan lun vn thc s: o lng mc tc ng ca
cc nhn t n cht lng thng tin trnh by trn bo co ti chnh
ca cc doanh nghip nh v va Thnh ph H Ch Minh l cng
trnh nghin cu ca ring ti. Cc s liu v ti liu trong lun vn l trung
thc v cha c cng b trong bt k cng trnh nghin cu no. Tt c
nhng tham kho v k tha u c trch dn v tham chiu y r
rng.
TP. H Ch Minh, thng 10 nm 2015
Tc gi

Phm Thanh Trung

 MC LC
TRANG PH BA
LI CAM OAN
MC LC
DANH MC CH VIT TT
DANH MC BNG BIU
DANH MC HNH V Trang
PHN M U ........................................................................................................ 1
Chng 1: TNG QUAN CC NGHIN CU C LIN QUAN ..................... 5
1.1. Cc nghin cu nc ngoi............................................................................... 5
1.1.1. Cc nghin cu lin quan n cht lng thng tin BCTC .......................... 5
1.1.2. Cc nghin cu lin quan n nhn t nh hng n cht lng thng tin
trn BCTC ................................................................................................................... 7
1.1.2.1. Cc yu t bn ngoi .............................................................................. 7
1.1.2.2. Cc yu t bn trong .............................................................................. 8
1.2. Cc nghin cu trong nc ............................................................................. 10
1.2.1. Cc nghin cu lin quan n cht lng thng tin BCTC ........................ 10
1.2.2. Cc nghin cu lin quan n nhn t nh hng n cht lng thng tin
trn BCTC ................................................................................................................. 14
1.2.2.1. Cc yu t bn ngoi ............................................................................ 14
1.2.2.2. Cc yu t bn trong ............................................................................ 15
1.3. Nhn xt tng quan nghin cu v hng nghin cu ca lun vn ................. 18
1.3.1. Nhn xt ...................................................................................................... 18
1.3.2. Hng nghin cu ca lun vn ................................................................. 19
TM TT CHNG 1 ............................................................................................ 19
Chng 2: C S L THUYT........................................................................... 20
2.1. L thuyt nn...................................................................................................... 20
2.1.1. L thuyt thng tin bt cn xng (Asymmetric Information) ..................... 20
2.1.2. L thuyt y quyn ..................................................................................... 21
2.2. Cht lng thng tin k ton .............................................................................. 23
2.2.1. Cht lng ................................................................................................... 23
2.2.2. Cht lng thng tin ................................................................................... 23
2.2.3. Cht lng thng tin k ton ....................................................................... 24
2.2.3.1. Cht lng thng tin k ton theo quan im ca chun mc k ton
quc t ....................................................................................................................... 24
2.2.3.2. Cht lng thng tin k ton theo quan im ca hi ng chun mc
k ton ti chnh Hoa K........................................................................................... 27
2.2.3.3. Theo chun mc k ton s 01 Vit Nam (VAS 01) ........................... 28
2.2.3.4. Theo quan im ca cc nh nghin cu ............................................. 29
2.3. Cc nhn t nh hng n cht lng thng tin BCTC ................................... 31
2.3.1. Cng tc k ton .......................................................................................... 32
2.3.2. Khung php l cho k ton ......................................................................... 34
2.4. c im DNNVV Vit Nam v mi quan h vi CLTT trn BCTC ........... 35
2.4.1. nh ngha................................................................................................... 35
2.4.2. c im DNNVV v mi quan h thng tin trnh by trn BCTC .......... 35
TM TT CHNG 2 ............................................................................................ 37
Chng 3: PHNG PHP NGHIN CU ...................................................... 38
3.1. Phng php nghin cu.................................................................................... 38
3.1.1. Phng php chung ..................................................................................... 38
3.1.2. Khung nghin cu ca lun vn .................................................................. 38
3.2. Thit k nghin cu ............................................................................................ 40
3.2.1. Xy dng thang o ...................................................................................... 40
3.2.2. Cc gi thit nghin cu .............................................................................. 42
3.2.3. Mu nghin cu........................................................................................... 43
3.2.3.1. Phng php chn mu ........................................................................ 43
3.2.3.2. C mu ................................................................................................. 43
3.2.3.3. i tng v phm vi kho st ............................................................ 44
3.2.4. Thit k bng cu hi .................................................................................. 44
 3.2.5. Phn tch d liu.......................................................................................... 44
3.2.6. Cng c phn tch d liu ........................................................................... 46
TM TT CHNG 3 ............................................................................................ 46
Chng 4: KT QU NGHIN CU .................................................................. 47
4.1. Thng k m t mu kho st ............................................................................ 47
4.2. Phn tch h s Cronbachs alpha ...................................................................... 48
4.3. Phn tch khm ph EFA ................................................................................... 50
4.3.1. Phn tch khm ph thang o cc nhn t nh hng n cht lng
thng tin k ton trnh by trn bo co ti chnh ..................................................... 50
4.3.2. Phn tch khm ph thang o cht lng thng tin k ton trnh by trn
bo co ti chnh........................................................................................................ 53
4.4. M hnh hiu chnh sau khi phn tch nhn t ................................................... 55
4.5. Phn tch hi qui tuyn tnh bi ......................................................................... 56
4.5.1. Xc nh bin c lp v bin ph thuc .................................................... 56
4.5.2. Phn tch tng quan................................................................................... 57
4.5.3. Hi qui tuyn tnh bi ................................................................................. 57
4.5.4. Kim tra cc gi nh hi qui ...................................................................... 58
4.5.5. Kim nh ph hp m hnh v hin tng a cng tuyn .................... 60
4.5.6. Phng trnh hi qui tuyn tnh bi ........................................................... 61
4.5.7. Tm tt kt qu kim nh cc gi thuyt ................................................... 62
4.6. Kim nh s khc bit ca cc bin nh tnh trong nh cht lng thng tin
trnh by trn bo co ti chnh ................................................................................. 63
4.6.1. Kim nh s khc bit v s lng nhn vin ........................................... 64
4.6.2. Kim nh s khc bit v tng ngun vn kinh doanh ............................. 65
4.6.3. Kim nh s khc bit v ch k ton .................................................. 66
4.7. Kt qu nghin cu v bn lun ......................................................................... 66
4.7.1. Cht lng thng tin trn BCTC ca cc DNNVV TP.HCM ................. 66
4.7.2. Cc nhn t nh hng n cht lng thng tin trn BCTC ca cc
DNNVV TP. H Ch Minh .................................................................................... 67
TM TT CHNG 4 ............................................................................................ 69
Chng 5: KT LUN V KHUYN NGH.. ................................................... 71
5.1. Kt lun .............................................................................................................. 71
5.2. Mt s khuyn ngh ............................................................................................ 72
5.2.1. i vi nhn t B my k ton ................................................................ 72
5.2.2. i vi nhn t Mc tiu lp BCTC ........................................................... 73
5.2.3. i vi nhn t Nh qun l ....................................................................... 73
5.2.4. i vi nhn t Thu .................................................................................. 74
5.2.5. i vi nhn t H thng ti khon k ton ............................................... 74
5.2.6. i vi nhn t Hnh thc s sch k ton ................................................. 75
5.2.7. i vi nhn t H thng chng t k ton ................................................ 75
5.2.8. i vi Ch k ton hin nay ................................................................. 76
5.3. Hn ch ca nghin cu v hng nghin cu tip theo ................................... 77
TI LIU THAM KHO
PH LC
 DANH MC CH VIT TT

BCTC : Bo co ti chnh
BKS : Ban kim sot
CTNY : Cng ty nim yt
DN : Doanh nghip
DNNVV : Doanh nghip nh v va
FASB : Hi ng chun mc k ton ti chnh Hoa k
KTTC : K ton ti chnh
HQT : Hi ng qun tr
IASB : Hi ng chun mc k ton quc t
SGDCK : S giao dch chng khon
TTCK : Th trng chng khon
TTKT : Thng tin k ton
VAS : Chun mc k ton Vit Nam
 DANH MC BNG BIU

Trang
Bng 2.1. Phn loi doanh nghip nh v va .............................................35
Bng 3.1. M ha cc thang o ....................................................................40
Bng 4.1. Thng k mu nghin cu ........................................................... 47
Bng 4.2. H s Cronbachs alpha ca thang o cc nhn t nh hng n
cht lng thng tin k ton trnh by BCTC ..............................................49
Bng 4.3. Ma trn xoay nhn t ln th hai .................................................51
Bng 4.4. Kt qu phn tch nhn t cht lng TTKT trnh by trn
BCTC ..........................................................................................................53
Bng 4.5. Din gii cc bin quan st sau khi xoay nhn t ........................ 54
Bng 4.6. Ma trn tng quan gia cc nhn t ..........................................57
Bng 4.7. Kt qu phn tch hi quy bi...................................................... 58
Bng 4.8. Model Summaryb ........................................................................61
Bng 4.9. ANOVAb .....................................................................................61
Bng 4.10. Kt qu kim nh cc gi thuyt ..............................................62
Bng 4.11. Kim nh Levene .....................................................................64
Bng 4.12. Kim nh Oneway ANOVA ....................................................64
Bng 4.13. So snh trung bnh .....................................................................65
Bng 4.14. Kim nh T-test 1 .....................................................................65
Bng 4.15. So snh trung bnh gia hai nhm 1 ..........................................66
Bng 4.16: kim nh T-test 2......................................................................66
Bng 4.17. So snh trung bnh gia hai nhm 2 ..........................................66
 DANH MC HNH V
Trang
Hnh 3.1. Khung nghin cu ca lun vn ...................................................39

Hnh 4.1. Biu phn tn ca phn d ...................................................... 59

Hnh 4.2. th Histogram ..........................................................................60

 1

PHN M U
1. Tnh cp thit ca ti

Trong nhng nm u th k 21, vi s sp ca cc tp on cng nghip

hng u ca M nh ENRON, WORLDCOM gy chn ng d lun Hoa K
v th gii. Qua , nhiu bi hc qu gi c rt ra lin quan n lnh vc k
ton, qun tr cng ty v c bit l cht lng bo co ti chnh (BCTC) ca cc
cng ty. Trong iu kin nn kinh t nc ta ang trong qu trnh hi nhp vi nn
kinh t th gii, vic cng khai ha thng tin k ton ca cc doanh nghip l iu
ht sc cn thit mt doanh nghip c th nng cao kh nng cnh tranh v pht
trin bn vng hot ng kinh doanh ca mnh.
Vi vic chim t trng ln trong tng s Doanh nghip, cc DNNVV ng
gp ng k vo tng thu nhp quc dn, to cng n vic lm, gii quyt cc vn
x hi. Tuy nhin, trong qu trnh hot ng, cc DNNVV gp phi khng t
nhng kh khn. Mt trong nhng kh khn ln nht l kh nng tip cn ngun
vn cho hot ng sn xut kinh doanh. Nghin cu ca Joshua Abor v Nicholas
Biekpe (2002) xut khi cho vay DNNVV. Nghin cu ca Timo P. Korkeamaki
(2006) cho thy ngay c ti M, cc ngn hng cng i mt vi tnh trng thng
tin khng minh bch trong DNNVV. Nhn chung cc nghin cu nc ngoi u
cho rng s khng minh bch thng tin l vn cn tr DNNVV tip cn vn. Kt
qu trn cng ph hp vi thc trng hin nay Vit Nam, ngi s dng thng tin
k ton ti chnh cng nh ngi lp thng tin u t quan tm hay cha thc s
quan tm nhiu n kha cnh cc nhn t tc ng n thng tin v cht lng
thng tin trnh by trn cc BCTC c bit i vi DNNVV. Cc Ngn hng, cc t
chc tn dng cha tht s tin cy vo thng tin trn cc BCTC ca cc DNNVV,
cng l ro cn cc DN tip cn ngun vn cho hot ng sn xut kinh
doanh ca mnh. Nhn thy c tm quan trng ny ti xin chn ti: o
lng mc tc ng ca cc nhn t n cht lng thng tin trnh by trn
 2

BCTC ca cc DNNVV Tp. H Ch Minh lm ti nghin cu cho lun

vn ny.
2. Mc tiu v cu hi nghin cu

Bi lun vn thc hin nhm t n 3 mc tiu sau:

- Th nht: nh gi cht lng thng tin trn BCTC ca cc DNNVV
TP. H Ch Minh da vo cc thc o c la chn.
- Th hai: Xc nh nhn din cc nhn t nh hng n cht lng
thng tin trnh by trn BCTC ca cc DNNVV TP. H Ch Minh
- Th ba: o lng mc nh hng ca cc nhn t ny n cht
lng thng tin trnh by trn BCTC ca cc DNNVV TP. H Ch Minh.

T nhng vn trnh by trn, t c mc tiu nghin cu, bi

nghin cu t ra 3 cu hi nghin cu nh sau:
- Cu hi 1: C s l thuyt no o lng cht lng thng tin trnh
by trn BCTC ca cc DNNVV ti Vit Nam ?
- Cu hi 2: Cc nhn t no nh hng n cht lng thng tin trnh
by trn BCTC ca cc DNNVV Vit Nam ?
- Cu hi 3: Mc hng ca cc nhn t ny n cht lng thng
tin trnh by trn BCTC ca cc DNNVV Vit Nam ?

3. i tng, phm vi nghin cu

a. i tng nghin cu

i tng nghin cu trong bi lun vn l cht lng thng tin trnh by trn
BCTC ca cc DNNVV v cc nhn t nh hng n cht lng thng tin.

b. Phm vi nghin cu
- V thi gian: d liu thu thp ti thi im 2015, d liu lin quan n
BCTC ca cc DNNVV trong nm 2014 (31/12/2014).
- V khng gian: cc DNNVV trn a bn Tp. H Ch Minh.
 3

4. Phng php nghin cu

Phng php nghin cu ca lun vn l phng php hn hp:

Phng php nh tnh; tho lun, phng vn cc chuyn giai nhm la chn
cc thc o cht lng thng tin trnh by trn BCTC, cc nhn t nh hng n
cht lng thng tin trn BCTC, cng nh tho lun kt qu nghin cu t c
nhm khng nh, gii thch su hn kt qu v xut gii php ph hp.
Phng php nghin cu nh lng: thu thp d liu, s dng phng php
ny tc gi nh gi tin cy Cronbachs alpha v phn tch nhn t khm ph
EFA, k n l phn tch hi quy tuyn tnh bi nh gi s tc ng cng nh
mc ng gp ca cc nhn t n cht lng thng tin trinhg by trn BCTC
ca cc DNNVV Tp. H Ch Minh.

5. ng gp mi ca ti

a s cc nghin cu trn th gii v trong nc u tp trung vo nghin cu

cc nhn t nh hng n mc , cht lng cng b thng tin ca doanh nghip
trn TTCK, cc Ngn hng Thng mi c phn, cc nhn t bn trong cc CTNY
nh hng n cng b thng tin, ng dng CNTT nhm nng cao cht lng thng
tin cng b ca cc DN hoc cc nghin cu ti cc DNNVV nh: tc gi Nguyn
Th Huyn Trm (2007) T chc cng tc k ton trong cc DNNVV Vit
Nam, Trn nh Khi Nguyn (2010) Bn v m hnh cc nhn t nh hng n
vn dng ch k ton trong cc DNNVV Cha c nghin cu no c th tp
trung vo cc nhn t nh hng n cht lng TTKT trn BCTC ca cc
DNNVV Vit Nam. Do vy ng gp mi ca lun vn l: xc nh cc nhn t
nh hng n cht lng thng tin trnh by trn BCTC ca cc DNNVV v nh
gi mc tc ng ca cc nhn t ny. xut gii php nhm nng cao cht
lng thng tin trnh by trn BCTC ca cc DNNVV gip cho cc DN thng tin
tin cy n ngi s dng BCTC, gp phn nng cao kh nng tip cn ngun vn
cho hot ng sn xut kinh doanh, nng cao tnh trung thc hp l s liu trn
BCTC ca cc DNNVV cung cp cho cc c quan qun l nh nc. Bn cnh gip
 4

cho ngi s dng BCTC c c s kim nh cht lng thng tin ca BCTC thng
qua cc thc o c la chn v cc nhn t nh hng.

6. Kt cu ca ti

ti Lun vn c thc hin trong 5 chng vi kt cu nh sau:

Phn m u (t vn nghin cu)
Chng 1: Tng quan cc nghin cu c lin quan
Chng 2: C s l thuyt
Chng 3: Phng php nghin cu
Chng 4: Kt qu nghin cu
Chng 5: Kt lun & Khuyn ngh
 5

Chng 1: TNG QUAN CC NGHIN CU C LIN QUAN

1.1. Cc nghin cu nc ngoi
1.1.1. Cc nghin cu lin quan n cht lng thng tin BCTC
Nghin cu ca Robert M.Bushman and Abbie J. Smith (2003) nghin cu v
cht lng TTKT cho thy mt cch ton din hn khi lng ha cht lng
TTKT theo 3 nhm sau:
- Lng ho cht lng lp BCTC ca cng ty, gm im mnh,
nguyn tc o lng, ng k v nim tin (nh cht lng kim ton) ca vic
cng b thng tin ni b ca cng ty;
- Lng ho im mnh trong cung cp thng tin khc bao gm vic
phn tch v chin lc kinh doanh, giao dch ni b;
- Lng ha cht lng v cng b thng tin rng ri.
Ferdy van Beest (2009), nh gi rng nghin cu cht lng TTKT da vo
cc khon mc c th trn BCTC thng nin bao gm c thng tin ti chnh v phi
ti chnh, song n khng lng ha ton din cht lng BCTC, phng php c
coi l lng ha ton din cht lng thng tin KTTC thng qua cc BCTC l
phng php lng ha cc tiu chun ca thng tin KTTC c trnh by trn
BCTC. Nghin cu ny da vo cc c tnh cht lng TTKT theo yu cu ca
FASB v IASB v cc u nhc im ca nghin cu trc xy dng m hnh
nh gi cht lng BCTC gm 21 bin quan st v 5 tiu chun l: Tnh thch
hp, trung thc, d hiu, c th so snh c, kp thi . M hnh ny c nhiu
nh nghin cu trong v ngoi nc p dng kim tra nh gi cht lng
BCTC.
Theo nghin cu ca Maines. L.A (2003), nghin cu i su vo phn tch c
tnh ng tin cy ca thng tin trn BCTC, phng php m nhm tc gi s
dng nh gi v c tnh ng tin cy ny l bao gm: so snh cc s liu k
ton vi chun mc k ton, xem xt vn cng b li cc thng tin k ton, so
snh cc c tnh k ton v nhn bit dng tin tng lai, nhn bit s ng tin cy
ca nhng thng tin k ton thng qua vic s dng cc thng tin ny. Bi nghin
 6

cu ny nhm gip cho cc nh lm chnh sch xy dng chun mc, ngi s

dng thng tin c th xc nh nhng yu t gp phn tng ng tin cy ca
thng tin BCTC.
Davood Khodadady (2012), nghin cu ti 49 ngn hng thuc s hu nh
nc v ngn hng t nhn n v c tnh S thch hp thng tin BCTC,
tc gi s dng phng php thang o Likert 5 im o lng danh mc gm 14
yu t c nh hng n s thch hp ca thng tin BCTC, trong 10 yu t lin
quan n gi tr d bo v 4 yu t lin quan n s xc nhn. Kt qu ca nghin
cu cho thy l thng tin BCTC ca cc ngn hng t nhn thch hp hn thng tin
BCTC ca cc ngn hng thuc s hu nh nc.
Nelson v cng s (2005), xc nh cc c im ca h thng v cht
lng thng tin, bn c tnh ca cht lng thng tin l: tnh chnh xc, y ,
thch hp v c th hiu c. Bng mt nghin cu thc nghim nhm tc gi tin
hnh kho st 465 ngi s dng kho d liu. Kt qu ca nghin cu ny cho thy
tnh chnh xc l c trng cht lng thng tin quan trng nht, k n l tnh y
.
Cht lng thng tin BCTC cn c nhiu nh nghin cu nh Barth (2008),
Cohen (2004), Schipper (2003) lng ha gin tip thng qua cc thnh phn c
nh hng ti cht lng BCTC nh hnh vi qun tr li nhun, BCTC c cng
b li v thi hn cng b BCTC. iu chnh li nhun l mt k hoch ca nh
qun l cng ty nhm tc ng n li nhun nhm cng b s li nhun p ng
c mc tiu xc nh trc . iu chnh li nhun c th c thc hin
theo mt trong hai cch: tng li nhun hoc gim li nhun (Miettinen. J, 2008).
iu chnh li nhun c thc hin c th lin quan n cc khon khuyn khch
vt cht cho nh qun l cng ty hoc cng c th nhm m bo cc iu khon
ca hp ng tn dng. Khi ni n iu chnh li nhun th khng ch ni n vic
tc ng bng cc con s thng qua cc phng php k ton m cn thng qua cc
giao dch trong hot ng kinh t. in hnh cho quan im cht lng BCTC lin
quan n hnh vi iu chnh li nhun l: Ali Shah S.Z et al (2009), Ebraheem
 7

Saleem Salem Alzoubi (2012), Leila Hussein Amer, Naser Abdelkarim (2012),
Gulzar M.A (2011).
Huang Zhizhong v Zhang Juan (2011), thng qua phng php la chn cc
cng ty cng b li BCTC cho thy cng b li BCTC l trng hp cng b BCTC
nhm cung cp s khng nh v nhng sai st trng yu m doanh nghip cng
b trong BCTC trc y. iu ny c ngha l BCTC cng b li s cho thy du
hiu r rng l BCTC cng b trc y l khng trung thc, th hin cht lng
BCTC thp.
1.1.2. Cc nghin cu lin quan n nhn t nh hng n cht lng thng
tin trn BCTC.
1.1.2.1. Cc yu t bn ngoi
N.Klai (2011), nghin cu ti cc CTNY trn TTCK Tunis trong giai on
1997-2007, c ch qun tr cng ty nh hng ti cht lng thng tin KTTC ca
cc CTNY Tunisi. Kt qu cho thy, nh hng ca nh u t nc ngoi, yu t
s hu gia nh v t chc u t lm gim cht lng BCTC, trong khi s kim
sot t pha nh nc v cc t chc ti chnh c tc ngthun chiu ti cht lng
thng tin KTTC cng b ca cc CTNY.
Stoderstrom v cng s (2007), cht lng thng tin k ton trn BCTC khi p
dng IFRS nh hng bi: chun mc k ton, h thng php lut v chnh tr v
vic trnh by BCTC. Kt qu nghin cu cho thy h thng php lut v chnh tr
nh hng quan trng nht n cht lng thng tin BCTC, n c th nh hng
trc tip n cht lng thng tin k ton hoc nh hng gin tip thng qua chun
mc k ton v vic trnh by BCTC.
K.Naser (2003), nghin cu ti cc CTNY trn TTCK Saudi cho thy cc
BCTC tun th ch v chun mc k ton, m bo y thng tin ti chnh v
phi ti chnh c nh gi c cht lng tt.
Ferdy van Beest (2009), trong nghin cu ca mnh bn cnh vic lng ha
cht lng thng tin k ton, nghin cu cn kim nh m hnh hi quy tuyn tnh
bi nh gi cc nhn t nh hng n cht lng thng tin k ton. Kt qu
 8

nghin cu cho thy cc nhn t bn ngoi c nh hng trc tip l: chun mc

k ton, mi trng php l v c th ca ngnh cng nghip.
Lesley Stainbank (2008), nghin cu s pht trin v tc ng ca IFRS n
BCTC ca cc DNNVV Nam Phi, kt qu nghin cu cho thy cc doanh nghip
s c h tr vn tt nht khi lp BCTC tun th y cc chun mc ca IFRS,
vic bi b hnh thc thc th doanh nghip Nam Phi l vic nn hng ti.
BCTC s c lp theo nhu cu cung cp thng tin ca tng doanh nghip.
Valeria Maria Albert and Mihaela Serban (2012), nghin cu ti cc DNNVV
Roma, qua phn tch qu trnh hot ng nh s lng doanh nghip, nhng kh
khn v ri ro trong qu trnh hot ng cng nh s ng gp vo GDP ca cc
DNNVV trong giai on 2000 2007. Theo bo co thng nin ca cc DNNVV
nm 2008, qua kho st cc ch s hu DNNVV cho thy cc vn h ang mc
phi nh: thiu ngun lc, hn ch tip cn tn dng, thiu khch hng, kh nng
cnh tranhxut pht t vic thng tin thiu tin cy trn BCTC, nghin cu cho
thy BCTC c lp bi cc DNNVV ch yu l cung cp cho c quan thu cha
thc s quan tm n cht lng cung cp cho ngi s dng. Kt qu nghin cu
cho thy tm quan trng ca kim ton c lp v tin cy ca BCTC do cc
DNNVV cung cp, gp phn nng cao kh nng tip cn vn ca DNNVV cng
nh quyt nh cho vay ca cc ngn hng hay t chc tn dng. Kt qu ny cng
ph hp vi nghin cu Maines (2006) cn cho rng mt bo co kim ton c
kin chp nhn ton b l iu kin cn thit nhn bit thng tin KTTC ng tin
cy hoc c trnh by trung thc.
1.1.2.2. Cc yu t bn trong
Gul,F.A. and Leung,S. (2004), nghin cu ti cc CTNY trn TTCK Hng
Kng, cu trc HQT nh hng n vic cng b thng tin ca DN. Kt qu cho
thy tnh kim nhim chc danh ch tch HQT v tng gim c c nh hng
n cng b t nguyn thng tin trn BCTC. Tng ng vi kt qu nghin cu
ca Nadia Smaili v cng s (2009) cho thy rng vic kim nhim hai chc danh
s dn n gian ln trn BCTC. Bn cnh theo nghin cu ca Arman Aziz Karagul
 9

Ph.D v cng s (2011), nghin cu ti 70 cng ty phi ti chnh trn SGDCK

Istanbul Th Nh K, nhm tc gi tin hnh kim nh cc nhn t c cho l
c nh hng n mc cng b thng tin nh: tnh kim nhim chc danh ch
tch HQT v gim c, t l nm gi c phn bi nh u t, t l nm gi c
phn bi thnh vin trong gia nh, quy m ca HQT. Kt qu nghin cu cho
thy: tnh kim nhim hai chc danh, quy m ca HQT, t l thnh vin c lp
ca HQT c tc ng tch cc n mc cng b thng tin ca doanh nghip.
Dechow (1996) v cc nh nghin cu khc cho rng c mi quan h gia cht
lng TTKT v qun tr cng ty, KSNB, qun tr li nhun, vn gian ln, ng
thi khng nh rng qun tr cng ty v KSNB cng ty yu km s lm gim cht
lng thng tin KTTC ca cng ty. Hn na, thng tin qun tr cng ty lm tng gi
tr thng tin vi nhng nh u t, iu ny ph hp vi cc CTNY. Thng tin qun
tr cng ty gip tng cht lng thng tin KTTC. Shireennjit K. Johl (2013) nghin
cu ti 620 cng ty nim yt ti Malaysia v mi lin h gia Kim ton ni b
(KTNB) vi hnh vi iu chnh ni b, kt qu cho thy KTNB hot ng c lp
c quan h tri chiu vi hnh vi iu chnh li nhun.
Anu Agrawal v cng s (2004), nghin cu cho thy rng thnh vin HQT
c chuyn mn v k ton s gip cho HQT gim st tt quy trnh lp BCTC nng
cao cht lng BCTC gim thiu vic cng b li BCTC, kt qu cng tng ng
vi nghin cu ca Sandeep Nabar (2007) nghin cu ti hn 180 cng ty M cho
thy rng nhng doanh nghip c thay i gim c ti chnh c nng lc th mc
cng b li BCTC cng nhiu.
Jouini Fathi (2013), nghin cu ti cc CTNY Php, cc nhn t nh: c
im ca HQT, cu trc s hu, h thng kim sot, loi hnh cng ty kim ton
nh hng n cht lng bo co ti chnh ca cc CTNY Php. Kt qu nghin
cu cho thy c mi quan h tch cc gia cht lng TTKT vi cc nhn t: quy
m ca HQT, t l tham d ca cc thnh vin ti cc cuc hp HQT, loi cng
ty kim ton, tnh trng nim yt. Bin cht lng TTKT c c tnh theo 78
mc ca ch s cng b thng tin.
 10

Rusnah Muhamad v cng s (2009), nghin cu ti 159 CTNY Malaysia

nm 2006, nhm kim nh cc nhn t tc ng n cht lng thng tin cng b
nh: HTQ, BKS, Kim ton c lp, KTNB, quy m doanh nghip, ngnh cng
nghip. Kt qu cho thy cc nhn t nh quy m doanh nghip, ngnh cng nghip
v n by ti chnh c mi lin h vi cht lng cng b thng tin.
Cline Michailesco (2010), nghin cu BCTC ca 100 CTNY thuc lnh vc
cng nghip v thng mi Php giai on 1991 1995, bi nghin cu tin hnh
kim nh nm nhn t nh hng l: Cu trc s hu, tnh trng nim yt, li
nhun v n by ti chnh. Kt qu nghin cu cho thy rng; tnh trng nim yt
v n by ti chnh nh hng n cht lng thng tin k ton trn BCTC.
1.2. Cc nghin cu trong nc
1.2.1. Cc nghin cu lin quan n cht lng thng tin BCTC
Nguyn nh Hng (2010), thng tin ti chnh c s dng lng ho
gm 30 khon mc: (1) Chnh sch k ton s dng; (2) Cc chun mc k ton v
p dng cho cc khon mc trn cc bo co ti chnh; (3)Cc khon mc tun th
theo cc chun mc quc gia; (4) Bo co ti chnh nm tun th theo theo mt
trong cc h thng chun mc ph bin: IFRS, GAAP; (5) Thuyt minh bo co ti
chnh tun th IFRS, GAAP; (6) Bo co kim ton ca BCTC nm tun th IFRS,
GAAP; (7) kin chp nhn ton b ca kim ton vin i vi bo co ti chnh
nm tun th IFRS, GAAP, (8) BCTC tun th IFRS, GAAP c kim ton cng
b trc 30/4 hng nm; (9) BCTC IFRS, GAAP cha c kim ton cng b
trc 30/4 hng nm; (10) Khai bo cc giao dch i vi cc bn lin quan; (11)
Cc du hiu cho thy cc giao dch i vi cc bn lin quan c thc hin theo
th trng hoc khng; (12) Cc iu khon chnh xc v cc bn lin quan; (13)
Bo co gia k (qu./6 thng) tun th IFRS, GAAP; (14) Thuyt minh cho cc bo
co gia k; (15) S sot xt hoc kim ton cc bo co gia k; (16) Hp nht
bo co tun th theo cc chun mc quc gia; (17) Phng php nh gi ti sn;
(18) Lit k cc bn lin kt m cng ty nm phn li ch thiu s; (19) Cu trc s
hu ca cc bn lin kt; (20) Mt bn d bo thu nhp c bn; (21) Mt bn chi
 11

tit d bo thu nhp; (22) Bo co phn tch theo b phn; (23) Cu trc doanh s;
(24) Cu trc chi ph; (25) Tn ca cng ty kim ton; (26) Cng ty kim ton c
phi l nhng cng ty hng u trong nc hoc quc t; (27) Chnh sch thay i
theo kim ton; (28) Mc ph kim ton; (29) Cng ty kim ton bo co ti chnh
c ng thi cung cp dch v t vn; (30) Mc ph ca dch v t vn. Kt qu
nghin cu ca ng cho thy cht lng TTKT ca cc CTNY Vit Nam c mc
km, thng tin ti chnh cha c cng b y .
V Vn Nh v Trn Th Thanh Hi (2013), nghin cu Mt s kin v cht
lng BCTC ca DNNVV Vit Nam, nhm tc gi c dn chng (on 9, 11 v
12 ca chun mc k ton s 21) cho thy BCTC phi trnh by mt cch trung thc
v hp l tnh hnh ti chnh, kt qu kinh doanh v cc lung tin ca doanh
nghip. lp v trnh by BCTC trung thc v hp l, doanh nghip phi la chn
v p dng cc chnh sch k ton ph hp vi cc quy nh; trnh by cc thng
tin, k c chnh sch k ton, nhm cung cp thng tin ph hp, ng tin cy, so
snh c v d hiu; Cung cp cc thng tin b sung khi quy nh trong chun
mc k ton khng gip cho ngi s dng hiu c tc ng ca nhng
giao dch hoc s kin c th n tnh hnh ti chnh v kt qu kinh doanh ca
doanh nghip. nh gi cht lng BCTC s xem xt c th da trn tng yu
cu ca chun mc k ton s 21 (VAS21) bao gm: Tnh trung thc, hp l; tnh
thch hp; tnh ng tin cy v tnh d hiu. t c cc yu cu trn, khi lp v
trnh by BCTC cn tun th cc nguyn tc: Hot ng lin tc, c s dn tch,
nht qun, trong yu v tp hp, b tr v c th so snh c. Vic tun th mt
cch hi ha cc nguyn tc trn s gip m bo cc c im cht lng ca
BCTC, nng cao tnh hu ch cho cc thng tin trnh by trn BCTC, h tr c lc
cho ngi s dng trong vic ra quyt nh.
H Xun Thch v Nguyn Trng Nguyn (2014), nghin cu cc nhn t bn
trong tc ng n cht lng thng tin BCTC ti 195 CTNY ti Vit Nam, phng
php o lng cht lng thng tin BCTC c nhm tc gi s dng l k tha
phng php ca Ferdy van Beest (2009) da trn quan im ca FASB v IASB
 12

v nghin cu ca Jonas v Blanchet (2000), gm 16 bin quan st thuc 5 c tnh

o lng cht lng thng tin BCTC: Thch hp; Trnh by trung thc; D hiu;
C th so snh v kp thi. Kt qu nghin cu cho thy cht lng thng tin BCTC
ca cc cng ty nim yt l di mc trung bnh.
Nguyn Phc Sinh (2008), lun n tin s vi ti Nng cao tnh hu ch
trong BCTC doanh nghip Vit Nam hin nay, trong nghin cu ny tc gi cp
n vai tr v tnh hu ch ca BCTC doanh nghip. Tc gi da trn nn tng l
thuyt ca quc t v thc tin k ton Vit Nam phn tch, nh gi thc trng
cung cp thng tin ca BCTC doanh nghip Vit Nam ti thi im nghin cu; t
xut cc gii php nhm chun ha BCTC v nng cao tnh hu ch ca
BCTC.
Nguyn Bch Lin (2012), lun n tin s vi ti Xc nh v kim sot
cc nhn t nh hng n cht lng thng tin k ton trong mi trng ng dng
h thng hoch nh ngun lc doanh nghip (ERP) ti cc doanh nghip Vit
Nam. Trong nghin cu ny, tc gi cho rng quan im ca IASB, FASB v
chun mc k ton Vit Nam u cho rng cht lng thng tin k ton ng ngha
vi cht lng BCTC. Quan im cht lng thng tin tc gi a ra trong mi
trng ng dng cng ngh thng tin c xc nh bng cc tiu chun: hu hiu,
hiu qu, bo mt, ton vn, sn sng, tun th v ng tin cy. Trong khi , cc
tiu chun cht lng thng tin theo chun mc k ton th nm ngoi phm vi
nghin cu ca tc gi. Nghin cu ny, tc gi ch yu tp trung vo vic ng
dng cng ngh thng tin trong cng tc k ton ni chung ch khng ch trng
vo cht lng BCTC.
Cao Nguyn L Th (2014), nghin cu: nh gi cc nhn t bn trong
doanh nghip tc ng n cht lng TTKT trn BCTC ca cc CTNY s giao
dch chng khon Tp. H Ch Minh, nghin cu p dng m hnh ca Jouini Fathi
(2013) nh gi cht lng TTKT gm 78 ch s trnh by trong 7 thng tin c
bn: Thng tin chung v chin lc; Thng tin v BCTC; Cc d liu x hi v mi
trng; Qun tr doanh nghip; Thng tin ti chnh v th trng; Thng tin d bo
 13

v Thng tin khc. Kt qu cho thy cht lng thng tin BCTC ca cc CTNY t
mc 80,9% tng ng 63/78 ch s, tuy nhin tc gi cha a ra kt lun chung
l cht lng thng tin BCTC ca cc CTNY tht s t ngng cht lng hay
cha.
Nguyn Anh Hin v cng s (2015), nghin cu hnh vi iu chnh li nhun
nh hng n cht lng BCTC ti 380 CTNY Vit Nam nm 2013-2014,
nghin cu ng dng m hnh Dechow et al (1995), Kothari, Leone and Wasley
(2005) nhn din hnh vi iu chnh li nhun. Kt qu nghin cu cho thy,
thng qua kim nh phn tch phng sai c bng chng cc doanh nghip gp kh
khn trong hot ng sn xut kinh doanh nh: doanh nghip ngnh xy dng, vt
liu xy dng v bt ng sn th ng c iu chnh li nhun ca nh qun l s
cao hn cc doanh nghip khc. Bn cnh kt qu cn cho thy c s khc bit gia
mc iu chnh li nhun gia hai sn chng khon l HOSE v HNX, cc
CTNY trn sn GDCK HNX c mc iu chnh cao hn so vi cc CTNY trn
HOSE. iu ny t nhiu nh hng n cht lng BCTC ca cc doanh nghip
ny.
Hunh Th Vn (2012): Nghin cu hnh vi iu chnh li nhun cc cng
ty c phn trong nm u nim yt trn th trng chng khon Vit Nam. Trong
lun vn thc s ny, tc gi tp trung ch yu vo nm u tin cc cng ty nim
yt. Nghin cu s dng phng php nh tnh vi s liu trn BCTC trong giai
on 2008-2010 ca cc doanh nghip nim yt ln u ti S giao dch chng
khon TP.HCM v S giao dch chng khon H Ni. Trong nghin cu ny, tc
gi s dng m hnh DeAngelo (1986) v m hnh Friedlan (1994). Trong nghin
cu ny, tc gi a ra ba nhn t tc ng n hnh vi iu chnh li nhun ca
cc doanh nghip nim yt gm: nm u nim yt, u i thu v quy m doanh
nghip. Kho st ca tc gi cho thy phn ln cc cng ty nim yt nm u tin
u c hnh vi iu chnh tng li nhun, ng thi iu chnh tng li nhun trong
nm u nim yt c quan h cng chiu vi cc u v thu thu nhp doanh
 14

nghip. Tc gi cng xut mt s kin ngh tng tnh trung thc ca ch tiu
li nhun trn BCTC.
1.2.2. Cc nghin cu lin quan n nhn t nh hng n cht lng thng
tin trn BCTC
1.2.2.1. Cc yu t bn ngoi
Phan c Dng (2014), qua nghin cu o lng cc yu t nh hng n
thng tin trn BCTC ca doanh nghip. Thng qua phng php nghin cu hn
hp vi 280 mu l nhng ngi lm k ton nhiu cng ty c phn khc nhau,
tc gi xut v kim nh cc nhn t c nh hng n cht lng thng tin
trn BCTC ca doanh nghip, trong nhn t bn ngoi c nh hng ng k l:
Chnh sch Thu Nh nc. Kt qu nghin cu cho thy chnh sch thu Nh nc
hp l c nh gi l quan trng nht v c tc ng cng chiu vi cht lng
thng tin trn BCTC. Kt qu ny ph hp vi nghin cu ca Phan Minh Nguyt
(2014), nghin cu: Xc nh v o lng mc nh hng ca cc nhn t n
cht lng TTKT trnh by trn BCTC ca cc CTNY Vit Nam, cho thy rng
cc phn ln cc CTNY hin nay khi lp BCTC u lp theo mc tiu thu ch
khng tun th theo ng quy nh thu hin hnh. V vy mun nng cao cht
lng thng tin k ton trn BCTC th cn phi thc hin tt chnh sch thu vi
nh nc.
V Vn Nh v Trn Th Thanh Hi (2013), nghin cu Mt s kin v cht
lng BCTC ca DNNVV Vit Nam qua phng php nghin cu tng hp l
thuyt v c kt t thc tin, nhm tc gi xc nh hai nhn t bn ngoi c
nh hng n cht lng BCTC ca cc DNNVV l: Khung php l v k ton
cho DNNVV; i tng s dng thng tin v nhu cu thng tin. Nhm tc gi
cho rng hin nay khung php l v k ton cho DNNVV c nhiu hn ch. Cc
quy nh trong lut k ton cha lu n c im ring ca doanh nghip ny.
V chun mc, vic tinh gim bt yu cu p dng b chun mc k ton chung ch
l gii php tm thi. V ch k ton c ban hnh ring cho DNNVV
nhng thc cht l ct xn t ch k ton theo quyt nh 15 v tnh php l ca
 15

vn bn ny khng cao. S cng hng t cc yu t ny mang li BCTC vi cht

lng thng tin cha tha mn nhu cu ngi s dng. Bn cnh nu a dng
ha i tng s dng thng tin v a ra yu cu thng tin c cht lng cao th
vn cht lng ny s c quan tm v tr nn quan trng.
V Vn Nh (2011), qua nghin cu gii php nng cao cht lng thng tin
v cht lng cng b thng tin k ton ca cc doanh nghip nim yt trn th
trng chng khon Vit Nam. Kt qu nghin cu, t vic phn tch v nh gi
thc trng cc quy nh php l lin quan v k ton p dng cho cc doanh nghip
Vit Nam nh lut k ton, chun mc v ch k ton cho thy rng, cn nng
cao cht lng nhng ni dung ny tng cht lng thng tin k ton ca doanh
nghip.
Trn Vit Hng (2014), nghin cu nhng thun li v kh khn chun
mc k ton Vit Nan (VAS) hi t chun mc k ton quc t (IFRS), qua vic
phn tch nhng li ch v u im ca IFRS tc gi cng c dn chng cc quan
im ca cc nh nghin cu trn th gii v cht lng thng tin k ton t
c mt h thng k ton cht lng cao th BCTC phi da trn cc tiu chun
IFRS, n c xem nh l ngn ng chung to iu kin trao i thng tin k ton
BCTC ca nhng nh u t nc ngoi v ngc li, vic p dng IFRS gip cho
vic cung cp thng tin k ton vi mc tin cy cao hn, gim thiu s bt i
xng thng tin gia cc bn c lin quan.
1.2.2.2. Cc yu t bn trong
Trn Phc v cng s (2014), nghin cu v c s vn ha Vit Nam nh
hng n cht lng thng tin trn BCTC doanh nghip ti Vit Nam. Thng qua
phng php nghin cu hn hp nhm nhn din v kim nh cc nhn t thuc
c s vn ha c nh hng n cht lng thng tin k ton bao gm: Tnh cng
ng; Tnh trng tnh; Tnh cn trng; S tn trng th bc th tiu vai tr ca c
nhn. Qua phn tch EFA v hi quy tuyn tnh bi kt qu ca nghin cu cho thy
4 nhn t tc ng nht nh n cht lng thng tin trn BCTC, l: Tnh cng
ng; Tnh cn trng; T do th hin v tnh trng tnh.
 16

H Xun Thch v Nguyn Trng Nguyn (2014), nghin cu cc nhn t bn

trong tc ng n cht lng thng tin BCTC ti 195 CTNY ti Vit Nam, nhm
tc gi xut cc nhn t bn trong c nh hng n cht lng thng tin BCTC
gm: Tnh c lp ca HQT; Chuyn mn thnh vin c lp ca HQT; S
lng cuc hp HQT; Tnh c lp ca BKS; Chuyn mn ca thnh vin BKS.
Qua phn tch hi quy tuyn tnh bi kt qu cho thy rng ngoi tr nhn t Tnh
c lp ca BKS, cc nhn t khc u tc ng ng k n cht lng thng tin
BCTC.
V Vn Nh v Nguyn nh Hng (2009) bi bo khoa hc Qun tr cng ty
v s minh bch thng tin ti chnh ca cng ty nim yt, trong bi vit ny cc tc
gi tm tt nhng nghin cu v s tc ng ca qun tr cng ty n tnh minh
bch ca thng tin ti chnh, t tc gi a ra m hnh l thuyt v mi tng
quan gia qun tr cng ty v s minh bch thng tin ti chnh. Cc tc gi cho
thy do vic qun tr cng ty cha c thc hin ng b gia cc doanh nghip
dn n thiu minh bch ca thng tin ti chnh.
Cao Nguyn L Th (2014), nghin cu: nh gi cc nhn t bn trong
doanh nghip tc ng n cht lng TTKT trn BCTC ca cc CTNY s giao
dch chng khon Tp. H Ch Minh, tc gi xut 11 nhn t c cho l c nh
hng n cht lng TTKT trn BCTC trong m hnh kim nh ca mnh bao
gm: (1) Quy m doanh nghip; (2) Thi gian hot ng ca doanh nghip; (3) Cu
trc vn ca nh nc; (4) Tc bit chc danh ch tch HQT v Tng gim c;
(5) T l thnh vin c lp HQT; (6) Quy m HQT; (7) S tn ti ca BKS; (8)
Kh nng sinh li; (9) n by ti chnh; (10) Kh nng thanh ton hin hnh; (11)
T l ti sn c nh. Kt qu kim nh m hnh ca nghin cu cho thy cht
lng TTKT trn BCTC ca cc CTNY trn SGDCK TP.HCM b nh hng bi 3
nhn t: Quy m ca doanh nghip, t l thnh vin HQT khng iu hnh ca
doanh nghip, kt cu vn ca nh nc.
Phan Minh Nguyt (2014), nghin cu: Xc nh v o lng mc nh
hng ca cc nhn t n cht lng TTKT trnh by trn BCTC ca cc CTNY
 17

Vit Nam. Trong bi nghin cu tc gi xut 5 nhn t bn trong c cho l

c nh hng n cht lng TTKT trn BCTC l: Nh qun tr cng ty; Vic
lp v trnh by BCTC; Trnh nhn vin k ton; Mc ch lp BCTC; Li ch v
chi ph. Kt qu nghin cu cho thy c nhn t bn trong c nh hng n cht
lng TTKT trn BCTC l: Nh qun tr cng ty; Vic lp v trnh by BCTC; Chi
ph v li ch khi lp BCTC.
Cc nhn t bn trong cng c tc gi Phan c Dng (2014), qua nghin
cu o lng cc yu t nh hng n thng tin trn BCTC ca doanh nghip. Tc
gi xut v kim nh cc nhn t c nh hng n cht lng thng tin trn
BCTC ca doanh nghip. Trong cc nhn t bn trong bao gm: Nhn thc ca
nh qun tr; Cng c h tr; H thng chng t k ton; H thng ti khon k
ton; Hnh thc s sch k ton; H thng BCTC. Qua phng php kim nh
Cronbachs Alpha, phn tch nhn t EFA v phn tch hi quy tuyn tnh kt qu
cui cng ca nghin cu cho thy cc nhn t nh hng tch cc n cht lng
thng tin trn BCTC: Tnh chi tit ca ti khon; Hnh thc s sch k ton; i
tng s dng thng tin k ton; Tnh linh hot ca ti khon.
V Vn Nh v Trn Th Thanh Hi (2013), nghin cu Mt s kin v cht
lng BCTC ca DNNVV Vit Nam qua phng php nghin cu tng hp l
thuyt v c kt t thc tin bn cnh xc nh 2 nhn t bn ngoi c nh hng
n cht lng BCTC cn a ra cc nhn t bn trong nh: Cng tc t chc qun
l; Ngi lm cng tc k ton. Nhm tc gi nhn nh rng, cch thc t chc
qun l v trit l qun tr ca ban gim c cc DNNVV c nh hng trc tip
n cht lng BCTC ca doanh nghip ny. Thc trng ti cc DNNVV hin nay
cho thy, nhng ngi lm cng tc k ton ch mang tnh cht nh l ngi ghi
chp s sch ch khng phi l k ton thc thu. B phn k ton mi ch lm cng
vic tp hp chng t ghi chp nghip v pht sinh ch cha thc hin cng vic
kim tra k ton v phn tch hot ng kinh doanh thng qua nhng thng tin k
ton cung cp. Cng chnh iu ny lm cho vic pht hin v iu chnh, sa
cha, x l sai st kh thc hin c hoc chm tr thiu hiu qu.
 18

Nguyn nh Tuyt (2013), nghin cu: Cng tc k ton trong cc doanh

nghip nh v va trn a bn tnh Bnh nh, nghin cu xc nh cc nhn t
nh: T chc cng tc k ton ca DN; t chc b my k ton; bn cht v cng
vic ca k ton thu ngoi; cung cp thng tin ca k ton doanh nghip; mc tiu
ca cng tc k ton DNNVV; quan im ca nh qun tr vi cng tc k ton. Kt
qu nghin cu cho thy mc tiu m DNNVV hin nay l quan tm l vn v
Thu nh tun th quy nh v k khai cac loi thu, ti thiu ha chi ph phi tr,
cn mc tiu cung cp thng tin cho nh qun tr cng c quan tm nhng khng
nhiu, cung cp thng tin cho i tng s dng bn ngoi hu nh khng c
ch trng. Nghin cu ca tc gi ch dng li vic phn tch cng tc k ton trong
cc DNNVV, nu ra nhng tn ti trong cng tc k ton ti doanh nghip, cha i
su vo phn tch cc nhn t ca t chc cng tc k ton c thc s nh hng v
mc nh hng n cht lng thng tin k ton trn BCTC.
1.3. Nhn xt tng quan nghin cu v hng nghin cu ca lun vn
1.3.1. Nhn xt
Qua vic tm lc cc cng trnh nghin cu trong v ngoi nc c lin quan
n ti ca lun vn, tc gi a ra mt s nhn xt nh sau:
V cht lng thng tin trnh by trn BCTC c nhiu nh nghin cu trn
th gii thc hin, vic nh gi v lng ha cht lng thng tin BCTC c tip
cn vi nhiu gc khc nhau. C th nhiu cng trnh nh gi cht lng thng
tin trnh by trn BCTC da trn cc c tnh cht lng ca FASB v IASB nhm
nh gi mt cch ton din thng tin trn BCTC. Bn cnh cn c cc cng trnh
nh gi cht lng thng tin trn BCTC theo hng gin tip nh nghin cu hnh
vi iu chnh li nhun hay vic cng b li BCTC iu ny t nhiu c nh hng
n cht lng thng tin trn BCTC. Cc cng trnh nghin cu trong nc cha c
nhiu nghin cu lng ha cht lng thng tin trn BCTC da trn c tnh cht
lng ca FASB hay IASB m ch c cc cng trnh ng dng m hnh cc nghin
cu c th trn th gii nghin cu ti Vit Nam, tuy nhin cc m hnh ny
c thc hin cc nc pht trin nn p dng ti Vit Nam vn cn nhiu cu
 19

hi t ra. V cha c nghin cu nh lng c th no v cht lng thng tin

trn BCTC ti cc DNNVV Vit Nam.
V cc nhn t nh hng n cht lng thng tin trnh by trn BCTC, cc
cng trnh nghin cu trong v ngoi nc cho thy c hai nhm nhn t chnh
l nhn t bn trong v nhn t bn ngoi doanh nghip. a s cc nghin cu ch
tp trung ti cc CTNY hay cc t chc DN ln, cc nhn t nh hng ti cht
lng thng tin BCTC ch yu l qun tr cng ty, kim ton , cc nghin cu
trong nc v BCTC ti DNNVV ch dng li phng php nh tnh t kt qu
thc tin cc tc gi nu ra cc tn ti v cn phi hon thin. Cha c nghin cu
xc nh cc nhn t nh hng n cht lng thng tin trn BCTC ca cc
DNNVV.
1.3.2. Hng nghin cu ca lun vn
T nhng khe hng ca cc cng trnh m tc gi trnh by trn nhm xc
nh hng nghin cu ca lun vn:
Vic nh gi cht lng thng tin trnh by trn BCTC ca cc DNNVV TP.
H Ch Minh da trn thc o ph hp no ? Cc nhn t no nh hng n cht
lng thng tin trn BCTC ca cc DNNVV v mc nh hng ? T xut
cc gii php nhm nng cao cht lng thng tin trn BCTC ca cc DNNVV ti TP.
H Ch Minh.
Tm tt chng 1
Ni dung ca chng ny, lun vn trnh by cc nghin cu trong v ngoi
nc c lin quan n cht lng thng tin BCTC v xc nh cc nhn t nh
hng n cht lng thng tin BCTC ca DN trn th gii v Vit Nam.
Vic tng hp v nh gi cc cng trnh nghin cu trong lun vn c trnh
by theo hai phn ln lt l ngoi nc v trong nc. Chn lc cc cng trnh
cng b c lin quan n nhng ni dung trong lun vn. Qua , xc nh khe
hng nghin cu lm c s cho mc tiu nghin cu ca lun vn.
 20

Chng 2: C S L THUYT
2.1. L thuyt nn
2.1.1. L thuyt thng tin bt cn xng (Asymmetric Information)
G.A. Akerlof (1970) ln u tin gii thiu v l thuyt thng tin bt cn
xng. Theo ng, thng tin bt cn xng xy ra khi mt bn giao dch c t thng tin
hn bn i tc hoc c thng tin nhng thng tin khng chnh xc. iu ny khin
cho bn c t thng tin c nhng quyt nh khng chnh xc khi thc hin giao dch
ng thi bn c nhiu thng tin s c nhng hnh vi gy bt li cho bn kia khi
thc hin cc giao dch.
L thuyt thng tin bt cn xng c vn dng trong nhiu hot ng nh:
- Trong hot ng kinh doanh: trc khi k kt hp ng trong kinh
doanh hay tham gia vo quan h php lut no bn c nhiu thng tin c
th gy tn hi cho bn t thng tin hn.
- Trong hot ng mua bn thng thng ngi bn l ngi nm r v
sn phm ca mnh v v vy chi ph la chn bt li s do ngi mua gnh
chu.
Trn th trng chng khon: i vi phn ln nh u t, s quan tm hng
u ca h l li nhun. Trn th trng chng khon nh u t mua c phiu vi
gi thp v bn vi gi cao hoc hng li nhun do c tc mang li. Nh u t
thng c t thng tin v doanh nghip hn nh qun l nn c th c nhng bt li
hn so vi nh qun l. Do , nu nh u t khng xc nh chnh xc li nhun
k vng ca cng ty nim yt th s nh gi c phiu khng chnh xc v nu nh
gi cao hn gi tr thc ca c phiu th s bt li hon ton thuc v nh u t.
Theo Yang Jing (2008), trong th trng chng khon, thng tin bt cn xng biu
hin theo ba yu t: thi gian, khi lng thng tin v cht lng thng tin.
Mi quan h gia l thuyt thng tin bt cn xng vi cht lng thng
tin trn BCTC.
tin cy ca cc ch tiu trn BCTC l quan tm hng u ca ngi s
dng BCTC v d: Li nhun l mt trong nhng thng tin quan trng ca hu ht
 21

cc doanh nghip bi v mc tiu c bn ca cc doanh nghip chnh l ti a ha

li nhun. Thng tin li nhun cng l c s cho nhng quyt nh quan trng cho
c nh qun l v nh u t nh nh gi kh nng sinh li, dng tin ca doanh
nghip trong tng lai, kh nng pht trin... Nhiu nghin cu cng cho thy c
mi quan h gia li nhun v gi c phiu. Do , nhiu kh nng nh qun l hay
ngi lp thng tin s tc ng iu chnh ch tiu ny.
Mi quan h gia tnh trng thng tin bt cn xng v hnh vi qun tr li
nhun c nhiu nghin cu khng nh nh: Dye (1988) cho rng s tn ti
tnh trng thng tin bt cn xng gia nh qun l v c ng l iu kin cho hnh
vi qun tr li nhun ca nh qun l bp mo TTKT trn BCTC. Schipper (1989)
cng a ra mt kt lun tng t nh vy. Trong khi , Richardson (1998) th cho
rng tnh trng thng tin bt cn xng cng tng ln th hnh vi qun tr li nhun
cng cao dn n cht lng TTKT cng gim. Do , trong iu kin thng tin bt
cn xng gia nh qun l v cc c ng, ngi lm thng tin v ngi s dng
thng tin, trong cc c ng hay ngi s dng bn ngoi lun tnh trng thiu
thng tin hn y l iu kin nh qun l thc hin hnh vi iu chnh li
nhun.
2.1.2. L thuyt y quyn
Theo Jensen v Meckling (1976) a ra mi quan h y quyn c xem nh
l mt hp ng gia hai bn gm: mt hay nhiu c nhn (bn y quyn
Principal(s)) cam kt vi mt bn l c nhn khc (bn i din Agents) thay
mt bn y quyn thc hin mt s cng vic no bao gm c vic y quyn ra
quyt nh kinh t cho bn i din.
Trong m hnh cng ty c phn, bn y quyn chnh l ch s hu ca cng ty
tc l cc c ng. Bn i din l nh qun l cng ty. Cc c ng thu cc nh
qun l cng ty h thay mt cc c ng thc hin vic ra cc quyt nh kinh
t nhm ti a ha li ch cho cc c ng. Tuy nhin, trong qu trnh hot ng,
nh qun l c th a ra cc quyt nh nhm mang li li ch cho chnh bn thn
h hn l li ch ca cc c ng. Cng vi qu trnh hot ng, nh qun l thng
 22

c xu hng qun i li ch ca c ng khi h c th t mc li nhun no

(Jensen v Meckling, 1976).
Nh qun l thng c kin thc chuyn mn hn cc c ng v h c
chuyn mn v qun l v thc hin nhng hot ng kinh doanh hng ngy ti
cng ty. Kin thc ca nh qun l cng cao h cng c hnh vi nh hng n li
ch ca cc c ng mt khi cc hot ng gim st khng hu hiu (Miller and
Sardais, 2011). Do , cn phi thit lp h thng gim st thch hp bo v cc
c ng trong vic gim thiu xung t li ch gia hai bn, qua i hi nh
qun l phi cung cp BCTC m bo cht lng.
Mi quan h gia l thuyt y quyn vi cht lng thng tin trn BCTC.
T l thuyt y quyn, ta thy c hai gi thuyt: s xung t v mc tiu gia
ch s hu v nh qun l, Nh qun l c thng tin nhiu hn ch s hu. iu
ny dn n tnh trng thng tin bt cn xng gia ch s hu v nh qun l.
Hnh vi ca nh qun l ph thuc vo t l s hu ca h trong vn ca cng
ty. T l trong vn ch s hu c th s nh hng n vic nh qun l c th hnh
ng khng v li ch ca cc c ng. Jensen v Meckling (1976) cho rng khi nh
qun l s hu ton b cng ty th nh qun l s a ra nhng quyt nh nhm ti
a li ch ca h, cng c ngha l ti a ha li ch ca cng ty. Tuy nhin, khi
phn vn ca h c t l cng nh th quyn li ca h trong kt qu ca cng ty s
cng gim dn v h s c xu hng mun nhn c khon th lao ln hn. Trong
khi , c hai bn y quyn v bn i din u mun ti a li ch ca mnh v h
c nhng mc tiu khc nhau t c iu ny. Trong , vic x l thng tin
k ton ca nh qun l s gip h c c nhng khon li ch ty theo mc tiu
ca h.
 23

2.2. Cht lng thng tin k ton

2.2.1. Cht lng
V cht lng c rt nhiu nh ngha khc nhau:
Theo T chc Quc t v Tiu chun ha ISO, ISO 9000:2005, a ra nh
ngha Cht lng l mc p ng cc yu cu ca mt tp hp c c tnh vn
c.
Cht lng c mt s c trng c bn sau:
- Cht lng l s tha mn nhu cu ca ngi s dng. Nu nh mt
dch v hay sn phm no khng p ng c nhu cu ca khch hng th b
coi l km cht lng, cho d trnh to ra sn phm c th hin i. nh gi
cht lng cao hay thp phi ng trn quan im ca ngi tiu dng
- Cht lng l s ph hp vi cc nhu cu khc nhau. Khi nh gi
cht lng ca mt i tng, ta cn xt n mi c tnh ca i tng c lin
quan n s tha mn nhng nhu cu c th. Cng mt mc ch s dng nh nhau,
sn phm no tha mn nhu cu tiu dng cao hn th c cht lng cao hn.
- Cht lng c tiu chun ha c th. Mt s cht lng ca cc i
tng c quy nh c th, r rng.
Theo Juran, cht lng l s ph hp vi nhu cu. Theo Crosby, cht lng l
s ph hp vi cc yu cu.
Nh vy, cht lng ca mt i tng no c xc nh thng qua vic
i tng c tha mn c nhu cu ca ngi s dng, cc c tnh ca n ph
hp vi nhu cu c th v cht lng phi c tiu chun ha r rng.
2.2.2. Cht lng thng tin
Theo Wikipedia (en.wikipedia.org): Cht lng thng tin l thut ng m t
cht lng ca cc thnh phn trong h thng thng tin, s ph hp vi yu cu
ca ngi s dng thng tin. Cht lng thng tin thng c hiu l thc o v
gi tr thng tin cung cp cho ngi sdng.
Wang (1996), cht lng thng tin c khng nh cc mt c bn l: Tnh
ni ti ca cht lng thng tin gm: Tnh chnh xc, tnh khch quan, tin cy v
 24

uy tn cung cp thng tin; Cht lng thng tin trong tnh hung c th gm: S
ph hp, gi tr gia tng, kp thi, y ; Tnh i din ca cht lng thng tin
gm: S d hiu, biu mu quy nh, tnh ph thng, c th so snh c; Kh nng
tip cn thng tin gm: Kh nng tip cn thng tin, tnh bo mt thng tin.
Nguyn T Tm (2013), cht lng thng tin m bo cc c trng ca cht
lng l: tha mn nhu cu, p ng cc nhu cu khc nhau v c tiu chun ha.
Cc tiu chun ha ca cht lng thng tin thng gip p ng cc nhu cu khc
nhau, nh tin cy, tnh khch quan, tnh kp thi, s ph hp, tnh d hiu, c th
so snh ca thng tin. Trong , tin cy c coi l tiu chun quan trng ca
cht lng thng tin. Bn cnh cn c vo c trng ca thng tin,cht lng
thng tin phi c lng ha ph hp vi c tnh ca thng tin v kim sot
thng tin m bo cht lng thng tin t ni pht thng tin ti ni nhn thng
tin.
Nh vy, cht lng thng tin m bo cc c trng c bn ca cht lng
m tc gi Nguyn T Tm trnh by l: tha mn nhu cu, p ng cc nhu cu
khc nhau v c tiu chun ha. Nh tin cy, tnh khch quan, tnh kp thi,
s ph hp, tnh d hiu, c th so snh ca thng tin. Cn c vo c trng ca
thng tin,cht lng thng tin phi c lng ha ph hp vi c tnh ca thng
tin v kim sot thng tin m bo cht lng thng tin t ni pht thng tin ti
ni nhn thng tin.
2.2.3. Cht lng thng tin k ton
2.2.3.1. Cht lng thng tin k ton theo quan im ca chun mc k ton
quc t
Theo IASB (2010) th thng tin trn BCTC phi m bo hu ch cho ngi
s dng. t c iu ny, thng tin trn BCTC cn phi tha mn cc c tnh
cht lng, bao gm hai c tnh cht lng c bn v bn c tnh cht lng b
sung. Cc c tnh cht lng c bn gm: thch hp v trnh by trung thc. Cc
c tnh cht lng b sung gm: c th so snh c, c th kim chng, kp thi
 25

v c th hiu c. Nhng c tnh ny gip tng cng tnh hu ch ca nhng

thng tin c xc nh l thch hp v trnh by trung thc.
Cc c tnh cht lng c bn:
Thch hp
Thng tin ti chnh thch hp c kh nng to ra s khc bit trong quyt nh
ca ngi s dng. Thng tin c th lm thay i mt quyt nh, k c khi mt s
ngi s dng chn cch khng tn dng n n hoc bit thng tin thng
qua ngun khc. Thng tin c th lm thay i quyt nh nu n c gi tr d on,
gi tr khng nh hoc l c hai.
Trnh by trung thc
BCTC trnh by nhng hin tng kinh t bng cc t ng v s liu. t
c tnh hu ch hay cht lng, thng tin ti chnh khng ch th hin nhng hin
tng c tnh thch hp m n cn phi th hin mt cch trung thc cc hin tng
m n c nh th hin. thng tin trnh by trung thc, thng tin cn phi c
c ba c tnh sau: y , trung lp v khng sai st. Trn thc t, vic th hin
thng tin mt cch hon ton trung thc rt kh c th t c. Mc tiu ca IASB
l ti a ha nhng c tnh cht lng ny n mc c th.
Cc c tnh cht lng b sung:
Cc c tnh cht lng b sung ca BCTC nh c th so snh, c th kim
chng, kp thi v c th hiu c, gip tng cng tnh hu ch ca nhng thng
tin c xc nh l thch hp v trnh by trung thc.
C th so snh
Thng tin BCTC s hu ch cho ngi s dng nu thng tin c th so snh
vi so vi chnh thng tin ca t chc trong khong thi gian khc nhau hoc so
snh thng tin ca t chc ny vi cc t chc khc trong cng thi k. Tnh c th
so snh gip ngi c thng tin c th xc nh c v hiu c nhng im
ging v khc gia cc khon mc. thng tin c th so snh c, nhng thng
tin ging nhau phi c trnh by ging nhau v nhng thng tin khc nhau th
phi c trnh by khc nhau. Vic trnh by cc thng tin khc nhau mt cch
 26

ging nhau khng lm tng tnh c th so snh c ca thng tin. mt mc

no , tnh c th so snh c cng c th t c khi cc ch tiu cht lng c
bn c tha mn.
C th kim chng c
Tnh c th kim chng bo m cho ngi s dng rng thng tin th hin
mt cch trung thc hin tng kinh t m n trnh by. C th kim chng c c
ngha l nhng ngi quan st c lp v c kin thc khc nhau vn t c s
thng nht l thng tin c trnh by trung thc, mc d kin khng nht thit
phi ging nhau mt cch tuyt i. Cc thng tin nh lng khng nht thit ch
c mt gi tr mi c th kim chng c. Cc khong gi tr v cc kh nng c
lin quan cng c th kim chng c.
Kp thi
Kp thi c ngha l thng tin cn phi n vi ngi s dng thng tin mt
cch kp thi im v phi l thng tin c cp nht mi nht so vi hin ti. Nhn
chung, thng tin cng c n cng thiu tnh hu ch. Tuy nhin, mt s thng tin c
th tip tc c tnh kp thi trong thi gian di sau khi nin k ton kt thc, bi
v mt s ngi s dng cn xc nh v nh gi xu hng.
C th hiu c
BCTC c lp dnh cho nhng ngi c kin thc trung bnh v hot ng
kinh doanh v kinh t. i khi, ngi s dng thng tin cho d c kin thc v cn
trng th vn c th cn n h tr t nh t vn chuyn nghip i vi nhng thng
tin v cc hin tng kinh t phc tp. Bi v, c mt s hin tng kinh t bn thn
n phc tp v khng th hiu c mt cch d dng nhng khng th loi b cc
thng tin ny v n s lm BCTC khng cn hon chnh v c th s gy ra hiu
nhm.
Theo IASB, cc c tnh cht lng b sung nn c ti a ha n mc c
th. Tuy nhin, vic ny s khng lm cho thng tin tr nn hu ch nu nh n p
ng hai c tnh cht lng c bn.
 27

2.2.3.2. Cht lng thng tin k ton theo quan im ca hi ng chun mc

k ton ti chnh Hoa K
Theo quan im ca FASB, cht lng ca thng tin trn bo co ti chnh
c chia lm 2 nhm c im bao gm: (1) c im c bn gm thch hp v
ng tin cy; v (2) nhm cc c im th yu l nht qun v c th so snh c.
FASB cng a ra cc hn ch ca cht lng thng tin l vn : cn nhc chi ph
hiu qu; trng yu v thn trng.
Thch hp
Thng tin k ton thch hp l thng tin gip ngi ra quyt nh (ngi s
dng) c th thay i quyt nh ca mnh. N phi bao gm:
- C gi tr d on hay nh gi. Thng qua vic d on hay nh gi li cc
d on trong qu kh, ngi ra quyt nh c th thay i cc tin on trc
v do c th thay i quyt nh ca mnh.
- Kp thi. Kp thi l mt c tnh h tr cho tnh thch hp ca thng tin. Kp
thi c hiu l thng tin phi sn sng cho ngi quyt nh trc khi thng tin
ny b mt kh nng nh hng ti vic ra quyt nh.
ng tin cy
Thng tin k ton ng tin cy l thng tin trnh by trung thc, khng c sai
st hoc thin lch v trong phm vi c kh nng kim chng.
- Trnh by trung thc. Vic nh gi to thng tin v vic din t thng
tin k ton phi ph hp vi nghip v hoc s kin mun trnh by.
- C th kim chng. C th kim chng l kh nng ng thun gia nhng
ngi nh gi c nng lc v c lp m bo thng tin ti chnh ph hp
vi vi nghip v hoc s kin mun trnh by hoc phng php nh gi to
thng tin khng c sai st hoc thin lch.
- Trung lp hay khch quan. Yu cu thng tin phi khch quan, khng c
thin lch to ra mt kt qu nh trc hay chu nh hng ca mt tc ng
c bit no nhm t v hnh nh thng tin tc ng ln quyt nh theo mt
hng c bit no .
 28

Kh nng so snh c v nht qun

- So snh c: So snh c l yu cu thng tin gip ngi s dng c th
nhn thy s khc bit v tng t gia hai hin tng kinh t. Cc hin tng
ging nhau phi c phn nh ging nhau; cc hin tng khc nhau phi c
phn nh khc nhau.
- Nht qun: Nht qun i hi s thng nht gia cc k bo co thng qua
vic khng thay i th tc v chnh sch k ton. Khi cn p dng phng php k
ton mi, m bo kh nng so snh c th thng tin cn c thm phn thuyt
minh gii trnh thch hp.
Cc c im cht lng trong nhiu tnh hung khng th thc hin y .
FASB a ra cc hn ch lin quan ti cht lng thng tin, bao gm:
Quan h chi ph li ch. Li ch c c t vic s dng thng tin cn c
xem xt trong mi quan h vi chi ph cung cp thng tin . Quan h li ch v
chi ph l gii hn c nh hng rng ti cht lng thng tin.
Trng yu. Trng yu l tm quan trng ca vic b st hay trnh by sai
thng tin m trong mt hon cnh nht nh no , s sai st ny nh hng ti
vic xt on lm thay i quyt nh ca ngi s dng thng tin .
Thn trng. L phn ng thn trng vi cc tnh hung cha r rng m
bo cc tnh hung cha r rng v cc ri ro tim tng c xem xt mt cch y
.
2.2.3.3. Theo chun mc k ton s 01 Vit Nam (VAS 01)
Mt, trnh by trung thc: Cc thng tin v s liu k ton phi c ghi chp
v bo co trn c s cc bng chng y , khch quan v ng vi thc t v
hin trng, bn cht ni dung v gi tr ca nghip v kinh t pht sinh.
Hai, khch quan: Cc thng tin v s liu k ton phi c ghi chp v bo
co ng vi thc t, khng b xuyn tc, khng b bp mo.
Ba, y : Mi nghip v kinh t, ti chnh pht sinh lin quan n k k
ton phi c ghi chp v bo co y , khng b b st.
 29

Bn, ng k: Cc thng tin v s liu k ton phi c ghi chp v bo co

kp thi, ng hoc trc thi hn quy nh, khng c chm tr.
Nm, d hiu: Cc thng tin v s liu k ton trnh by trong BCTC phi r
rng, d hiu i vi ngi s dng. Ngi s dng y c hiu l ngi c
hiu bit v kinh doanh, v kinh t, ti chnh, k ton mc trung bnh. Thng tin
v nhng vn phc tp trong BCTC phi c gii trnh trong phn thuyt minh.
Su, c th so snh: Cc thng tin v s liu k ton gia cc k k ton trong
mt doanh nghip v gia cc doanh nghip ch c th so snh c khi tnh ton v
trnh by nht qun. Trng hp khng nht qun th phi gii trnh trong phn
thuyt minh ngi s dng BCTC c th so snh thng tin gia cc k k ton,
gia cc doanh nghip hoc gia thng tin thc hin vi thng tin d ton, k
hoch.
Nh vy, nhn chung tiu chun ha thng tin k ton ca cc quy nh trn
th gii, c th l FASB v IASB c s tng ng v thng tin k ton c trnh
by qua BCTC bao gm: S ph hp, trnh by trung thc (tin cy) (hai tiu chun
c bn) v cc tiu chun b sung lm gia tng cht lng thng tin k ton l d
hiu, so snh c, xc nhn v ng k. i vi quy nh ti Vit Nam theo VAS
01 ch dng li yu cu c bn ca k ton cha a ra quy nh c th v chun
ha thng tin k ton. V vy ha hp vi chun mc k ton quc t, chun mc
k ton ti Vit Nam cn quy nh r v tiu chun ha thng tin k ton trnh by
qua BCTC gm hai tiu chun c bn: S ph hp; Tnh trung thc v cc tiu
chun b sung nh: D hiu; So snh c; Xc nhn v ng k.
2.2.3.4. Theo quan im ca cc nh nghin cu
Trong v ngoi nc mc d c nhiu nghin cu v cht lng thng tin
BCTC, nhng cha c c khi nim chung v cht lng. Theo quan im ca
Ferdy van Beest v cng s (2009), nh gi rng nghin cu cht lng TTKT da
vo cc khon mc c th trn BCTC thng nin bao gm c thng tin ti chnh v
phi ti chnh, song n khng lng ha ton din cht lng BCTC, phng php
c coi l lng ha ton din cht lng thng tin KTTC thng qua cc BCTC l
 30

phng php lng ha cc tiu chun ca thng tin KTTC c trnh by trn
BCTC. nh gi ton din v cht lng BCTC l quan trng v n th hin cht
lng ca vic ra quyt nh kinh t ca ngi s dng v nng cao hiu qu th
trng, gim chi ph cho cng ty. Nghin cu ny da vo cc c tnh cht lng
TTKT theo yu cu ca FASB v IASB v cc u nhc im ca nghin cu trc
xy dng m hnh nh gi cht lng BCTC gm 5 tiu chun l: (1)Tnh
thch hp, (2) trung thc, (3) d hiu, (4) c th so snh c, (5) kp thi .
Bn cnh , theo quan im Nelson v cng s (2005), xc nh cc c
im ca h thng v cht lng thng tin, bn c tnh ca cht lng thng tin l:
tnh chnh xc, y , thch hp v c th hiu c. Bng mt nghin cu thc
nghim nhm tc gi tin hnh kho st 465 ngi s dng kho d liu. Kt qu ca
nghin cu ny cho thy tnh chnh xc l c trng cht lng thng tin quan trng
nht, k n l tnh y .
Theo quan im ca V Vn Nh (2013), cho rng nh gi cht lng
BCTC s xem xt c th da trn tng yu cu ca chun mc k ton s 21
(VAS21) bao gm: Tnh trung thc, hp l; tnh thch hp; tnh ng tin cy v tnh
d hiu. Ngoi ra trong nghin cu lun n ca Nguyn T Tm (2013), xy
dng thang o cho cc tiu chun thng tin BCTC, t vic tng hp cc nghin cu
trc. xut su tiu chun, trong hai tiu chun s ph hp v trnh by
trung thc l quan trng hn v quyt nh ni dung thng tin BCTC. Bn tiu
chun b sung cn li l: D hiu, so snh c, xc nhn v ng k c th cung
cp thng tin hu ch cng hai tiu chun trn.
Nh vy vic lng ha thng tin BCTC theo quan im ca cc nh nghin
cu c nhiu im tng ng l da trn quan im ca Hi ng chun mc k
ton quc t IASB v FASB, v ty theo bi cnh nghin cu m cc nh nghin
cu c cch tip cn v tiu chun cht lng khc nhau. Mc ch cui cng
xy dng c tnh cht lng nhm thc y v nng cao cht lng thng tin
BCTC. T c s l thuyt v cc quan im ca cc nh nghin cu, v kt qu t
nghin cu s b trao i, tham kho kin chuyn gia nh gi cht lng
 31

thng tin BCTC ca cc DNNVV Vit Nam, lun vn s dng 5 c tnh cht
lng l: Tnh thch hp; Trung thc; D hiu; So snh c v ng k.
Tnh thch hp: cc thng tin trnh by trn BCTC ca doanh nghip
phi xem xt kh nng hot ng lin tc, bn cnh trnh by cc
thng tin ti chnh cn phi cung cp cc thng tin phi ti chnh y
.
Trung thc: cc thng tin v s liu trnh by trong BCTC th hin
vic la chn v p dng cc chnh sch k ton ph hp vi ch
k ton cng nh chun mc k ton. BCTC phi cung cp v nh
gi nhng s kin nh hng tch cc v tiu cc n kt qu kinh
doanh trong nm ti chnh ca DN.
D hiu: BCTC phi c trnh by theo ng mu quy nh, cc
thng tin v s liu k ton trn Bo co kt qu hot ng kinh doanh
v Bng cn i k ton phi c thuyt minh y , r rng.
So snh c: BCTC c th so snh c thng tin nm nay vi thng
tin cc nm trc, ngoi ra cn phi so snh vi thng tin ti chnh
ca cc t chc khc.
ng k: BCTC c np cho cc c quan chc nng ng quy nh,
cho cc i tng s dng kp thi, nhanh chng.
2.3. Cc nhn t nh hng n cht lng thng tin BCTC
T vic xy dng cc tiu chun lng ha cht lng thng tin BCTC,
nhiu nh nghin cu trc xut v kim nh cc nhn t nh hng n cht
lng thng tin BCTC nhm thc y v ngy cng nng cao cht lng thng tin
BCTC. Tng quan cc nghin cu trc cho thy c hai nhm nhn t chnh tc
ng n cht lng thng tin BCTC l: nhn t bn trong v nhn t bn ngoi
DN. Tuy nhin, i vi cc DNNVV Vit Nam, k tha cc nghin cu ca V
Vn Nh (2013), Nguyn nh Tuyt (2013), Phan c Dng (2014) xut nhn
t nh hng n cht lng thng tin trn BCTC xoay quanh hai nhm nhn t
 32

chnh c xem l c tc ng mnh m n thng tin trn BCTC ca DN c bit

DNNVV gm: Cng tc k ton v khung php l cho k ton.
2.3.1. Cng tc k ton
Theo nghin cu ca Nguyn nh Tuyt (2013), xc nh cc nhn t nh: T
chc cng tc k ton ca DN; t chc b my k ton; bn cht v cng vic ca
k ton thu ngoi; cung cp thng tin ca k ton doanh nghip; mc tiu ca cng
tc k ton DNNVV; quan im ca nh qun tr vi cng tc k ton. Tuy nhin
nghin cu ch tng hp l thuyt, phn tch thc trng cng tc k ton cha a ra
m hnh xc nh cc nhn t nh hng n cht lng thng tin BCTC. Tng
t nghin cu ca V Vn Nh v Trn Th Thanh Hi (2013), qua phng php
nghin cu tng hp l thuyt v c kt t thc tin bn cnh xc nh cc nhn t
c nh hng n cht lng BCTC DNNVV nh: Cng tc t chc qun l;
Ngi lm cng tc k ton. Nhm tc gi nhn nh rng, cch thc t chc qun
l v trit l qun tr ca ban gim c cc DNNVV c nh hng trc tip n
cht lng BCTC ca doanh nghip ny. Thc trng ti cc DNNVV hin nay cho
thy, nhng ngi lm cng tc k ton ch mang tnh cht nh l ngi ghi chp s
sch ch khng phi l k ton thc thu. B phn k ton mi ch lm cng vic tp
hp chng t ghi chp nghip v pht sinh ch cha thc hin cng vic kim tra
k ton v phn tch hot ng kinh doanh thng qua nhng thng tin k ton cung
cp. Cng chnh iu ny lm cho vic pht hin v iu chnh, sa cha, x l
sai st kh thc hin c hoc chm tr thiu hiu qu.
Cn trong nghin cu ca tc gi Phan c Dng (2014), qua nghin cu o
lng cc yu t nh hng n thng tin trn BCTC ca doanh nghip l cc cng
ty C phn. Tc gi xut v kim nh cc nhn t c nh hng n cht
lng thng tin trn BCTC ca doanh nghip bao gm: Nhn thc ca nh qun tr;
Cng c h tr; H thng chng t k ton; H thng ti khon k ton; Hnh thc
s sch k ton; H thng BCTC.
T nhng yu km cn tn ti trong cng tc k ton c cc nh nghin cu
tng hp, nh gi v kt lun cng tc k ton nh hng n cht lng thng tin
 33

BCTC ca DNNVV, tuy nhin cc nghin cu ch dng li phng php nh

tnh, c mu kh khim tn trong nghin cu nh lng. Hoc nghin cu ch tp
trung vo i tng l cc doanh nghip ln, CTNY cha c nghin cu c th
kim nh cc nhn t cng tc k ton nh hng n cht lng thng tin
BCTC ti DNNVV. T khe hng nghin cu , lun vn xut v kim nh cc
nhn t lin quan n cng tc k ton nh hng n cht lng BCTC DNNVV
nh sau:
o H thng chng t k ton: chng t k ton s dng ti DN theo ng
mu biu quy nh hin hnh, cc nghip v kinh t pht sinh phi c
chng t c lp y v kp thi. Chng t c t chc lun
chuyn mt cch hp l v c sp xp lu tr thun tin khoa hc.
o Hnh thc s sch k ton: mu biu s sch k ton c p dng theo
qui nh ca ch k ton, s liu phi c ghi chp ng v kp thi.
Vic p dng s sch cho DN ph hp vi loi hnh v lnh vc kinh
doanh ca doanh nghip, cc s sch k ton c m chi tit phc v
cho vic ghi chp theo di v bo co. Cc i tng gi s v ghi s k
ton c phn quyn r rng.
o H thng ti khon k ton: H thng ti khon k ton p dng ti DN
da vo ch k ton, ph hp vi loi hnh, lnh vc kinh doanh ca
DN, c m y v chi tit.
o Nh qun l: nh qun l ca DN hiu bit nht nh v lnh vc k ton
ti chnh, c kh nng c v hiu thng tin BCTC. Quan tm n cng
tc k ton ca DN. Dng thng tin BCTC ra cc quyt nh kinh t.
o B my k ton: xy dng b my k ton hon thin, t chc b phn
k ton ring bit, u t cng ngh thng tin cho b my k ton,nng
cao tinh thn trch nhim ca tng c nhn tham gia cng tc k ton.
Nhn vin k ton phi k hp ng lao ng vi doanh nghip, nhm
tun th v rng buc v trch nhim trong qu trnh thu thp, x l v
cung cp thng tin.
 34

o Mc tiu lp BCTC: xc nh mc tiu lp BCTC r rng, a dng ha

i tng s dng thng tin.
2.3.2. Khung php l cho k ton
Bn cnh cc nhn t cng tc k ton c kh nng nh hng n cht lng
thng tin BCTC, th cc nhn t t khung php l cho k ton cng c cc nh
nghin cu trong v ngoi nc xc nh. Theo nghin cu N.Klai (2011), kt qu
cho thy s kim sot t pha nh nc v cc t chc ti chnh c tc ngthun
chiu ti cht lng thng tin KTTC. Cn nghin cu ca Stoderstrom v cng s
(2007), cht lng thng tin k ton trn BCTC khi p dng IFRS nh hng bi:
chun mc k ton, h thng php lut v chnh tr. Kt qu trn cng ph hp vi
nghin cu ca K.Naser (2003), Ferdy van Beest v cng s (2009). Nghin cu
ca V Vn Nh v Trn Th Thanh Hi (2013), cng cho rng hin nay khung php
l v k ton cho DNNVV c nhiu hn ch, nhm tc gi khuyn ngh B Ti
Chnh nn ban hnh mt ch k ton chung cho tt c loi hnh doanh nghip, c
quan thu cn ban hnh cc chnh sch h tr cho DNNVV v ra yu cu v cht
lng thng tin. Kt qu cng ph hp vi Phan Minh Nguyt (2014), tun th tt
chnh sch thu tng cng cht lng thng tin BCTC.
Nhm kim nh cc nhn t khung php l cho k ton c tht s nh hng
n cht lng BCTC ca DNNVV hay khng, lun vn xut cc nhn t sau:
o Thu: cc doanh nghip tun th tt cc chnh sch thu t khi pht
sinh nghip v kinh t n khi lp BCTC, c quan thu ban hnh cc
chnh sch nhm h tr cho cc DN. Chnh sch thu cn tim cn vi
chun mc v ch k ton gim thiu nhng vic khng cn
thit cho k ton, hn ch s nh hng v chi phi n vic ghi chp
v lp BCTC ca DN.
o Ch k ton: tng cng tnh php l cho ch k ton, hp nht
hai ch k ton hin nay p dng chung cho tt c loi hnh
doanh nghip.
 35

2.4. c im ca DNNVV Vit Nam v mi quan h vi thng tin trnh by

trn BCTC.
2.4.1. nh ngh a
Theo mc 1, iu 3, ngh nh s 56/2009/N-CP, DNNVV Vit Nam
c nh ngha: l c s kinh doanh ng k kinh doanh theo quy nh php
lut, c chia lm ba cp: siu nh, nh, va theo quy m tng ngun vn (tng
ngun vn tng ng tng ti sn c xc nh trong bng cn i k ton ca
doanh nghip) hoc s lao ng bnh qun nm (tng ngun vn l tiu ch u tin),
c th nh sau:
Bng 2.1. Phn loi doanh nghip nh v va
Quy m Doanh
nghip Doanh nghip nh Doanh nghip va
siu nh
Khu Vc S lao Tng S lao Tng S lao
ng ngun vn ng ngun vn ng
I..Nng, lm 10 ngi 20 t ng T trn 10 T trn 20 T trn 200
nghip v tr xung tr xung ngi n t ng n ngi n
thy sn 200 ngi 100 t ng 300 ngi
II..Cng 10 ngi 20 t ng T trn 10 T trn 20 T trn 200
nghip v tr xung tr xung ngi n t ng n ngi n
xy dng 200 ngi 100 t ng 300 ngi
III..Thng 10 ngi 10 t ng T trn 10 T trn 10 T trn 50
mi v dch tr xung tr xung ngi n t ng n ngi n
v 50 ngi 50 t ng 100 ngi
Ngun: Ngh nh 56/2009/N-CP ngy 30/06/2009 ca Chnh ph
2.4.2. c im DNNVV v mi quan h thng tin trnh by trn BCTC
DNNVV Vit Nam hin nay chim t trng ln trong tng s cc DN ang
hot ng trong c nc, ng gp vo GDP hng nm v to cng n vic lm cao.
Tuy nhin trong qu trnh hot ng cc DNNVV ny cng gp khng t kh khn.
 36

L DN c quy m vn nh vic tip cn ngun vn l mt vng mc ln ca cc

DN ny. Bn cnh cn chu s cnh tranh khc lit ca cc DN, tp on ln c v
ngun lc, trnh cng ngh sn xut, trnh qun l cn yu km . Kh nng
cnh tranh trn th trng trong nc v quc t thp.
Theo nghin cu ca V Vn Nh (2013), DNNVV Vit Nam bao gm cc
loi hnh kinh t c th, kinh t t nhn v c doanh nghip c vn u t nc
ngoi. Cc DN ny lun ng gp mt phn quan trng vo ngun thu ngn sch
quc gia, to ra cng n vic lm ln, khai thc v huy ng mi tim nng ca cc
a phng, to ra mt th trng cnh tranh lnh mnh hn. Tuy nhin, cc
DNNVV cn mt s mc hn ch. kha cnh ti chnh, c th thy quy m ti
chnh nh, ph thuc kh nhiu vo vn vay nn cha c tnh ch ng vi cc
chin lc pht trin lu di ca DN. Bn cnh , khuynh hng cc DN ny
thng qun l theo kinh nghim, quan h hp tc trong kinh doanh cn thiu v
yu. DN nh khng ch n gin l phin bn thu nh ca mt DN ln m cc
nghin cu cho thy cc DNNVV c nhng c im khc bit hn so vi cc DN
ln, c bit lin quan n ngun lc, th trng, mc kinh hot, lnh o v c
cu t chc.
Bn cnh trong nghin cu ca ng (V Vn Nh, 2013) cho thy,
DNNVV c nhng c im chi phi ti vic ban hnh cc quy nh v k ton
nh: Cc DN ny thng khng phi l cng ty i chng. i tng s dng thng
tin k ton ca DNNVV tp trung vo ch s hu, ch n hin ti v tim nng. Do
vy ngha v php l cng b thng tin ti chnh ca cc DN ny c nhng gii hn
nht nh v n gin hn so vi cng ty i chng quy m ln hn. Bn cnh
, do cc ngun lc v yu cu t ra i vi cng tc k ton c gii hn nn vic
u t vo trang thit b, ngun lc cho cng tc k ton gp nhiu hn ch. Ngoi
ra lnh vc kinh doanh ca cc DNNVV thng tp trung vo nhng ngnh ngh
kinh doanh chnh. Cc nghip v kinh t pht sinh trong DN ny thng l nhng
nghip v c bn gn lin vi hot ng kinh doanh ch yu. Cc quan h kinh t,
ti chnh phc tp thng him xy ra. Nhng c im ny nh hng quan trng
 37

trong tin trnh nghin cu ban hnh, b sung v hon thin cc vn bn php l v
k ton cho DNNVV cng nh t chc cng tc k ton ti DN ny. T nhng c
im ring v ngun cung cp ti chnh, cch thc t chc qun l, i tng s
dng BCTC, iu ny dn n nhng im khc bit gia thng tin trnh by trn
BCTC ca DNNVV so vi DN ln. Cc thng tin trnh by trn BCTC ca cc
DNNVV nhn chung n gin, ngn gp hn. Theo quy nh hin nay Vit Nam,
thng tin trnh by trn BCTC ca DNNVV trn c s mu biu trong quyt nh
48/2006/Q-BTC dnh ring cho loi hnh DN ny.
Tm tt chng 2:
Chng ny trnh by cc l thuyt nn gii thch cho cht lng thng tin
BCTC gm l thuyt thng tin bt cn xng v l thuyt y quyn. Sau ti
trnh by nhng quy nh, khi nim v quan im ca mt vi nh nghin cu tiu
biu lin quan n cht lng thng tin BCTC v cc nhn t nh hng. Bn cnh
ti cng xut cc nhn t nh hng n cht lng thng tin BCTC cc
DNNVV, v thc o cht lng thng tin BCTC.
 38

Chng 3: PHNG PHP NGHIN CU

3.1. Phng php nghin cu
3.1.1. Phng php chung
Nghin cu c thc hin trong lun vn c thc hin qua hai bc:
nghin cu s b v nghin cu chnh thc:
Nghin cu s b c thc hin bi phng php nghin cu nh tnh: tc
gi s thc hin phng vn, tho lun chuyn gia (l nhng chuyn gia trong lnh
vc K ton ti chnh, l ging vin ca cc trng i hc, Cao ng; gim c,
cc k ton trng chuyn v lnh vc hnh ngh K ton kim ton; nhn vin tn
dng ca Ngn hng thng mi.) trn c s cc bi vit cc nghin cu v cc
kin lin quan ti ti, mc ch tm ra cc nhn t tc ng n cht lng thng
tin trn BCTC v la chn m hnh v iu chnh nh gi cht lng thng tin
ph hp vi i tng l DNNVV, l c s tc gi thit lp bng cu hi s
dng trong nghin cu chnh thc.
Nghin cu chnh thc c thc hin bi phng php nghin cu nh
lng: bng phng php ny tc gi nh gi tin cy Cronbachs alpha v phn
tch nhn t khm ph EFA, tip n xy dng m hnh hi quy a bin nh gi
s tc ng cng nh mc ng gp ca cc nhn t n cht lng thng tin
trn BCTC ca cc DNNVV Tp. H Ch Minh.
3.1.2. Khung nghin cu ca lun vn
Khung nghin cu s trnh by khi qut cc bc ca bi nghin cu nh
hnh v s sau:
 39

Vn nghin cu
Mc tiu nghin cu
Cu hi nghin cu
Hnh thnh gi
C s l thuyt thuyt nghin
M hnh v gi thuyt nghin cu cu ban u

Kim tra, chun b bng cu hi

Trao i, phng vn kin chuyn gia.

Mu nghin cu nh tnh

iu chnh thang o bng cu hi

Thu thp v chun b d liu.

- Kho st, iu tra phng vn
- M ha, nhp liu iu chnh
- Lm sch d liu gi thuyt

Phn tch d liu v din gii.

- Thng k, m t
- Phn tch nhn t khm ph Kim nh gi
- Phn tch hi quy thuyt

Gi gii php / chnh sch t kt qu

nghin cu

Bo co nghin cu

Hnh 3.1. Khung nghin cu ca lun vn

Ngun: Tc gi t thit k trn c s k tha inh Phi H (2014)
 40

3.2. Thit k nghin cu

3.2.1. Xy dng thang o
Trn c s l thuyt, cc nghin cu trc v thng qua nghin cu nh tnh
(tho lun kin chuyn gia), lun vn la chn cc thang o v iu chnh, b
sung ph hp vi tnh hnh thc t ca cc DNNVV Thnh ph H Ch Minh.
Cc nhn t nh hng n cht lng thng tin trn BCTC c tc gi tng hp
v xut bao gm: H thng chng t k ton; Hnh thc s sch k ton; H
thng ti khon k ton; Thu; Nh qun l; Mc tiu lp BCTC v B my k
ton.
i vi cht lng thng tin BCTC c o lng bng 9 khong mc. Trong
, 2 khon mc lin quan n c tnh thch hp (CL1, CL2), 2 khon mc lin
quan n c tnh trung thc (CL3, CL4), 2 khon mc lin quan n c tnh d
hiu (CL5, CL6), 2 khon mc lin quan n c tnh c th so snh (CL7, CL8) v
mt c tnh kp thi (CL9). Lun vn s dng thang o Likert 5 im nh gi
tng khon mc.
Bng 3.1. M ha cc thang o
H thng chng t k ton
1 Chng t k ton c s dng ti doanh nghip theo mu biu
CT1
quy nh ca ch k ton
2 Chng t k ton c lp y , kp thi CT2
3 Chng t c t chc lun chuyn mt cch hp l CT3
4 Chng t c sp xp lu tr mt cch thun tin, khoa hc CT4
Hnh thc s sch k ton
1 Mu biu s sch k ton c p dng theo qui nh ca ch
SS1
k ton
2 S sch k ton ti doanh nghip c ghi chp ng v kp thi SS2
3 S sch k tan ang s dng ph hp vi loi hnh v lnh vc
SS3
kinh doanh ca doanh nghip
4 Vic gi s k ton v ghi s k ton c phn quyn r rng SS4
5 Hnh thc s k ton ti doanh nghip p dng theo mt trong cc
SS5
hnh thc quy nh trong ch k ton
6 Doanh nghip c m y cc s k ton chi tit SS6
H thng ti khon k ton
1 H thng ti khon k ton c p dng ti doanh nghip da
TK1
vo quy nh ca ch k ton
 41

2 H thng ti khon k ton ang s dng ph hp vi loi hnh v

TK2
lnh vc kinh doanh ca doanh nghip
3 H thng ti khon k ton c m chi tit phc v cho vic
TK3
hch ton v lp bo co ti chnh
Thu
1 Cc chnh sch thu hin nay c doanh nghip tun th t khi
TH1
pht sinh n khi lp bo co ti chnh
2 Cc chnh sch thu hin nay thc s hp l i vi doanh
TH2
nghip
3 Doanh nghip lun c xu hng ti thiu ha s thu phi np TH3
4 Chnh sch thu nh hng v chi phi n vic ghi chp v lp
TH4
bo co ti chnh ca doanh nghip
Nh qun l
1 Nh qun l ca doanh nghip c hiu bit nht nh v lnh vc
QL1
k ton
2 Nh qun l ca doanh nghip c th c v hiu r bo co ti
QL2
chnh
3 Nh qun l c quan tm n cng tc k ton ca doanh nghip QL3
4 Nh qun l c can thip vo vic ghi chp v lp bo co ti
QL4
chnh ca b phn k ton
5 Nh qun l c th ra quyt nh kinh t da trn bo co ti
QL5
chnh ca doanh nghip
Mc tiu lp bo co ti chnh
1 Lp bo co ti chnh theo yu cu ca cc c quan hu quan
TC1
(thu, thng k) hn l cung cp thng tin cho ngi s dng
2 Lp bo co ti chnh nhm h tr cho vic vay vn ca doanh
TC2
nghip
3 Lp bo co ti chnh nhm h tr cho vic tm kim, duy tr
TC3
khch hng v nh cung cp
B my k ton
1 Doanh nghip c t chc b phn k ton ring BM1
2 Doanh nghip t t chc b my k ton (khng thu ca n v
BM2
bn ngoi)
3 B my k ton c s h tr ca cng ngh thng tin BM3
4 Nhn vin k ton c k hp ng lao ng vi doanh nghip BM4
II. Cht lng thng tin k ton trnh by trn bo co ti
chnh
1 Vic trnh by bo co ti chnh ca doanh nghip c xem xt kh
CL1
nng hot ng lin tc
2 Bo co ti chnh c trnh by thng tin phi ti chnh ca doanh
CL2
nghip
3 Trong bo co ti chnh vic la chn v p dng cc chnh sch
CL3
k ton ph hp vi ch k ton cng nh chun mc k ton
 42

hin hnh
4 Bo co ti chnh cung cp v nh gi nhng s kin nh hng
tt hoc xu n kt qu kinh doanh trong nm ti chnh ca CL4
doanh nghip
5 Bo co ti chnh c trnh by theo ng mu quy nh CL5
6 Thuyt minh cho Bo co kt qu hot ng kinh doanh v Bng
CL6
cn i k ton r rng
7 Bo co ti chnh ca doanh nghip c th so snh thng tin nm
CL7
nay vi thng tin nm trc
8 Bo co ti chnh c so snh vi thng tin ti chnh ca t chc
CL8
khc
9 Bo co ti chnh c np cho cc c quan chc nng ng thi
CL9
gian quy nh (tnh t ngy kt thc k k ton nm)
Ngun: Tc gi quy nh m ha
3.2.2. Cc gi thuyt nghin cu
Thang o c hnh thnh v c kim nh, lun vn tip tc kim nh cc
gi thuyt sau xc nh cc nhn t nh hng cng nh mc tc ng n
cht lng thng tin BCTC:
H1: H thng chng t k ton: Chng t k ton p dng ph hp s
tc ng cng chiu vi cht lng TTKT trnh by trn BCTC
H2: Hnh thc s sch k ton: Hnh thc s sch k ton p dng ph
hp c tc ng cng chiu vi cht lng TTKT trnh by trn BCTC.
H3: H thng ti khon k ton: H thng ti khon k ton ang p
dng ph hp tc ng cng chiu vi cht lng TTKT trnh by trn BCTC
H4: Thu: Chnh sch Thu h tr tt cho doanh nghip c tc ng
cng chiu vi cht lng TTKT trnh by trn BCTC.
H5: Nh qun l: nhn thc ca nh qun l v k ton c tc ng
cng chiu vi cht lng TTKT trnh by trn BCTC.
H6: Mc tiu lp BCTC: Mc tiu lp BCTC r rng c tc ng cng
chiu vi cht lng TTKT trnh by trn BCTC.
H7: B my k ton: B my k ton c t chc tt c tc ng cng
chiu vi cht lng TTKT trnh by trn BCTC.
 43

3.2.3. Mu nghin cu
3.2.3.1. Phng php chn mu
- i vi phng php nh tnh: tc gi s tin hnh phng vn v tho lun
vi cc i tng c phng vn cho n khi thu thp cc thng tin cn thit,
cc thng tin c tnh cht nh nhau th s ngng.
- i vi phng php nh lng: s p dng phng php chn mu phi
ngu nhin. inh Phi H, 2014, (tr 47, Phng php nghin cu kinh t),vic chn
mu phi ngu nhin hon ton ph thuc vo kinh nghim v s hiu bit v tng
th ca ngi nghin cu nn kt qu iu tra thng khng mang tnh khch quan
v tnh i din cho tng th khng cao nh phng php chn mu ngu nhin.
Tuy nhin, phng php ny khng i hi xc nh c danh sch chnh xc tt
c cc phn t ca tng th. Chi ph cho vic thu thp d liu l rt nh v t tn
thi gian v khong cch v a l gia cc phn t c th gn v khng phn tn.
Do , i vi lun vn, lun n nghin cu, phng php ny l thch hp.

3.2.3.2. C mu
Trong lun vn tc gi s dng phng php phn tch nhn t khm ph
EFA, s dng phng php ny yu cu kch thc mu phi ln. Nguyn nh
Th, (2011). Trong phn tch EFA, kch thc mu thng c xc nh da vo:
kch thc mu ti thiu v s lng bin a vo phn tch. Theo Hair (2006) cho
rng s dng phn tch EFA, kch thc mu ti thiu phi l 50, tt hn l 100
v t l quan st/bin o lng l 5:1, (tt hn l 10:1), tc l kch thc mu n = s
bin a vo phn tch X 5 (10).
Bn cnh m bo ph hp vi m hnh hi quy tuyn tnh bi th kch
thc mu cng phi m bo. Quy m mu c xc nh l: n 50 + 8p, trong
: n kch thc mu ti thiu, p l s lng bin c lp (Nguyn nh Th, 2011,
tr499).
Trong lun vn ny, 38 bin quan st c vo phn tch EFA nn kch thc
mu c xc nh theo quy c nh trn s l 38x5 = 190, tc gi gi bng
 44

kho st 300 mu, kt qu thu li mu ph hp l 265 nh vy c mu m bo ph

hp theo iu kin v kch thc mu cho phn tch EFA v phn tch hi quy bi
ca nghin cu ny.
3.2.3.3. i tng v phm vi kho st
i tng kho st trong lun vn ny l nhn vin k ton, k ton trng,
qun l k ton ti chnh trong DNNVV ti TP. H Ch Minh. y l nhng
ngi trc tip hoc tham gia gin tip vo qu trnh lp BCTC, l ngi hiu r v
BCTC ca DN.
3.2.4. Thit k bng cu hi
Sau khi thng qua qu trnh tho lun phng vn cc chuyn gia tc gi hon
tt vic hiu chnh v xy dng thang o ph hp vi nghin cu v mc tc
ng ca cc nhn t nh hng n cht lng thng tin trn BCTC, tc gi s tin
hnh thit k bng cu hi nhm phc v cho vic thu thp d liu. Khi hon tt
bng cu hi tc gi mt ln na gi cho cc chuyn gia nh gi li nhm xc nh
mc ph hp ca bng cu hi. (Ph lc 01)
3.2.5. Phn tch d liu
Vic phn tch d liu ca lun vn c thc hin qua hai bc
- Th nht: Kim nh thang o bng h s Cronbachs Alpha: Phn
tch h s Cronbachs Alpha c s dng trc loi b cc bin khng
ph hp. Cc bin c h s tng quan bin tng nh hn 0.3 v thnh phn
thang o c h s Cronbachs Alpha nh hn 0.6 c xem xt loi khi
thang o (Hong Trng, Chu Nguyn Mng Ngc, 2008). Phn tch nhn t
khm ph EFA: nhm mc ch kim tra v xc nh li cc nhm bin trong
m hnh nghin cu. Cc bin c h s ti nhn t nh hn 0.5 u b loi.
- Th hai: sau khi tin hnh kim nh thang o v phn tch nhn t
khm ph EFA, xc nh c m hnh hi quy v tin hnh kim nh nh
sau: Theo inh Phi H (2014)
 45

Kim nh tng quan tng phn ca cc h s hi quy

Mc tiu ca kim nh ny l nhm xem xt bin c lp tng quan c
ngha vi bin ph thuc hay khng (xt ring tng bin c lp). Khi mc ngha
(Sig) ca h s hi quy tng phn c tin cy t nht 95% (Sig <= 0,05), ta kt
lun tng quan c ngha thng k gia bin c lp v bin ph thuc.
Kim nh mc ph hp ca m hnh
Xem xt c mi quan h tuyn tnh gia cc bin c lp vi bin ph thuc
hay khng. M hnh c xem l khng ph hp khi tt c cc h s hi quy u
bng khng, v m hnh c xem l ph hp nu c t nht mt h s hi quy khc
khng. S dng phn tch phng sai ANOVA kim nh. Nu mc ngha m
bo c tin cy t nht 95% (Sig <=0,05), ta chp nhn gi thuyt c t nht mt
h s hi quy khc khng, m hnh c xem l ph hp.
Kim nh hin tng a cng tuyn
Hin tng a cng tuyn l hin tng cc bin c lp c quan h gn nh
tuyn tnh. Vic b qua hin tng a cng tuyn s lm cc sai s chun thng
cao hn, gi tr thng k thp hn v c th khng c ngha. kim nh hin
tng ny, ta s dng thc o phng i phng sai VIF. iu kin VIF < 10 th
khng c hin tng a cng tuyn.
Kim nh hin tng phng sai ca phn d thay i
Phng sai phn d thay i l hin tng cc gi tr phn d c phn phi
khng ging nhau, v gi tr phng sai khng nh nhau. B qua hin tng
phng sai ca phn d thay i s lm cho cc c lng OLS ca cc h s hi
quy khng hiu qu, cc kim nh gi thuyt khng cn gi tr, cc d bo khng
cn hiu qu. kim nh hin tng ny, ta s dng kim nh Spearman hoc
kim nh White.
Kim nh thng k phn tch s khc bit gia hai tham s trung bnh:
Ngoi phng php kim nh tin cy ca hm hi qui bi, ti cn s
dng cc kim nh T i vi mu c lp v phn tch phng sai mt yu t
(ANOVA) xem xt cht lng thng tin BCTC ca cc DNNVV.
 46

+ Kim nh T i vi mu c lp:
Theo inh Phi H (2014) th kim nh T i vi mu c lp (T test for
independent samples) c s dng khi hai yu t nghin cu l bin nh tnh v
nh lng. Kim nh T cho bit gi tr trung bnh ca mt yu t thuc hai nhm
c lp c tht s khc nhau hay khng.
+ Phn tch phng sai mt yu t:
Theo inh Phi H (2014) th phn tch phng sai mt yu t (One way
analysis of variance, One - way ANOVA) khi hai yu t nghin cu l nh lng
v nh tnh, trong bin phn loi nhm c hn 2 nhm. Phn tch phng sai
mt yu t cho bit gi tr trung bnh ca mt yu t thuc vo nhiu nhm c lp
c tht s khc nhau hay khng.
3.2.6. Cng c phn tch d liu
Bi lun vn dng phn mm SPSS 18.0 h tr tnh v phn tch kt qu.

Tm tt chng 3
Chng ny trnh by phng php nghin cu c s dng trong lun vn.
S dng m hnh hi quy tuyn tnh nh gi s tc ng ca cc nhn t n
cht lng thng tin BCTC. Phn k n ca chng trnh by ngun v phng
php thu thp d liu ca nghin cu. Cc thang o c kim nh tin cy v
gi tr thang o thng qua s dng Cronbachs Alpha v phn tch nhn t khm
ph EFA. Tin hnh kim nh tin cy ca hm hi qui bi, kim nh thng k
phn tch s khc bit gia hai tham s trung bnh.
 47

Chng 4: KT QU NGHIN CU

Chng 3 trnh by thit k nghin cu, quy trnh nghin cu, kt qu

nghin cu nh tnh v c mu thch hp cho phn tch. Chng 4 s trnh by kt
qu nghin cu nh lng thng qua phng php nh gi tin cy Cronbachs
alpha v phn tch nhn t khm ph EFA. M hnh v cc gi thuyt c phn
tch bng hi qui bi theo phng php Enter.
4.1. Thng k m t mu kho st
Tng s bng kho st c pht ra l 300, thu v 272 bng kho st, trong
c 7 bng khng hp l do tr li cng mt mc cho tt c cc mc hi hoc
b thiu nhiu thng tin. Kt qu l 265 bng kho st hp l c s dng lm
d liu cho nghin cu. D liu c nhp, m ha, lm sch v phn tch thng
qua phn mm SPSS 18.0
Thng k m t cc c im ca cc doanh nghip tham gia kho st (gm
bng s 1 n 4, ph lc 5) v c tm tt trong bng 4.1 nh sau:
Bng 4.1: Thng k mu nghin cu

T l
c im mu n = 265 S lng
(%)
Thng mi; Dch v 207 78.1
L nh vc hot ng Sn xut 19 7.2
chnh ca doanh nghip Xy dng, cng nghip 11 4.2
Khc 28 10.6
T 10 tr xung 85 32.1
V s lng nhn vin. Trn 10 n di 200 169 63.8
T 200 n 300 11 4.2
T 20 t tr xung 245 92.5
Tng ngun vn.
Trn 20 n 100 t 20 7.5
Quyt nh s 48/2006/Q-BTC 194 73.2
Ch k ton.
Quyt nh s 15/2006/Q-BTC 71 26.8
Ngun: truy xut t kt qu phn tch SPSS
 48

V l nh vc hot ng chnh ca doanh nghip: trong tng s 265 doanh

nghip kho st hp l, chim a s l doanh nghip trong ngnh thng mi dch
v vi 78.1% tng ng vi 207, c 19doanh nghip l sn xut (7.2%), 11 doanh
nghip trong lnh vc xy dng, cng nghip (4.2), cc doanh nghip c lnh vc
hot ng khc vi cc lnh vc trn chim 10.6% tng ng vi 28.

V s lng nhn vin ca doanh nghip n cui nm 2014 (ngi):

trong tng s 265 doanh nghip phng vn hp l, nhm doanh nghip c s lng
lao ng t 10 tr xung chim (32.1%), tip n l nhm doanh nghip c s lao
ng trn 10 n di 200chim 63.8%;v cui cng l nhm doanh nghip c s
lao ng t 200 n 300 chim t l t l nh 4.2%.

V tng ngun vn kinh doanh ca doanh nghip n cui nm 2014 (t

ng): trong tng s 265 doanh nghip phng vn hp l, c n 245 doanh nghip
c s s vn di 20 t(chim 92.5%) v ch c 20 doanh nghip (chim 7.5%) c
s vn t 20 n 100 t.

Ch k ton p dng ti doanh nghip: trong tng s 265 doanh nghip

phng vn hp l, c 194 doanh nghip p dng theo quyt nh s 48/2006/Q-
BTC (chim 73.2%) v 71 doanh nghip p dng theo quyt nh s 15/2006/Q-
BTC(chim26.8%)

4.2. Phn tch h s Cronbachs alpha

Cc bin quan st c h s tng quan bin tng (item-total correlation) nh
hn 0.3 s b loi v thang o c chn khi h s Cronbachs Alpha t 0.6 tr ln.
(Nunnally v Burnstein, 1994).
Kt qu phn tch Cronbachs Alpha c trnh by bng 4.2
 49

Bng 4.2: H s Cronbachs alpha ca thang o cc nhn t nh hng

n cht lng thng tin k ton trnh by BCTC
Bin Trung bnh thang Phng sai thang o Tng quan Cronbachs alpha
Quan st o nu loi bin nu loi bin bin tng nu loi bin
Thang o h thng chng t k ton: Cronbachs alpha = 0.740
CT1 11.15 2.821 .677 .605
CT2 11.17 3.147 .504 .697
CT3 11.23 2.748 .419 .771
CT4 11.21 2.930 .588 .652
Thang o hnh thc s sch k ton: Cronbachs alpha = 0.811
SS1 17.53 12.720 .643 .766
SS2 17.67 11.662 .743 .740
SS3 17.47 13.121 .596 .776
SS4 17.54 13.711 .515 .793
SS5 17.83 14.109 .263 .860
SS6 17.60 11.727 .772 .735
Thang o h thng ti khon k ton: Cronbachs alpha = 0.894
TK1 7.52 4.281 .760 .874
TK2 7.51 4.008 .802 .839
TK3 7.51 3.955 .811 .831
Thang o thu: Cronbachs alpha = 0.898
TH1 10.60 5.589 .708 .895
TH2 10.66 5.194 .872 .831
TH3 10.58 6.380 .672 .904
TH4 10.66 5.301 .860 .836
Thang o nh qun l: Cronbachs alpha = 0.749
QL1 14.54 5.113 .652 .660
QL2 14.66 5.543 .373 .756
QL3 14.90 5.509 .274 .810
QL4 14.62 4.829 .708 .635
QL5 14.75 4.921 .697 .642
Thang o mc tiu lp bo co ti chnh: Cronbachs alpha = 0.786
TC1 7.79 3.145 .607 .729
TC2 7.76 2.919 .688 .639
TC3 7.81 3.184 .582 .755
Thang o b my k ton: Cronbachs alpha = 0.815
BM1 11.42 4.722 .611 .784
BM2 11.49 5.046 .640 .765
BM3 11.38 4.819 .703 .735
BM4 11.55 5.438 .597 .786
Thang o cht lng thng tin k ton trn bo co ti chnh: Cronbachs alpha = 0.915
 50

CL1 29.70 29.568 .691 .906

CL2 29.63 29.339 .689 .906
CL3 29.69 29.624 .710 .905
CL4 29.64 29.739 .655 .909
CL5 29.71 30.299 .745 .903
CL6 29.84 30.778 .672 .907
CL7 29.74 31.034 .684 .907
CL8 29.70 29.521 .791 .899
CL9 29.82 29.199 .714 .904
Ngun: truy xut t kt qu phn tch SPSS
Kt qu phn tch Cronbachs Alpha c trnh by trong bng 4.2 cho thy
cc thang o u c h s Cronbachs Alphaln hn 0.6 v h s tng quan bin
tng ca cc thang o u ln hn 0.3. Do cc thang o u t yu cu v cc
bin quan st c tip tc s dng phn tch nhn t khm ph EFA.
Ngoi tr trng hp bin SS5 ca thang o hnh thc s sch k ton c h
s tng quan bin tng 0.263 nh hn 0.3 nn bin ny s b loi, khi b loi h s
Crobachs Alpha ca thang o hnh thc s sch k ton tng t 0.811 ln thnh
0.860. Tng t bin QL3 ca thang o nh qun l c h s tng quan bin tng
t 0.274 nh hn 0.3 nn cng b loi v lm cho h s Crobachs Alpha ca thang
o nh qun l tng t 0.749 ln thnh 0.810

4.3. Phn tch khm ph EFA

4.3.1. Phn tch khm ph thang o cc nhn t nh hng n cht lng
thng tin trnh by trn bo co ti chnh
Thang o cc nhn t nh hng n cht lng thng tin trnh by trn bo
co ti chnh gm 7 nhn t c o bng 27 bin quan st sau khi t tin cy
Cronbachs alpha (c 2 bin b loi) tip tc c a vo phn tch nhn t khm
ph EFA.
Phn tch ln th nht:
Kt qu kim nh Bartlett (Bartletts test of sphericity) trong bng kim
nh KMO v Bartlett's (bng 15a, ph lc 5) vi sig = 0.000 < 0.05, ngha l cc
bin quan st c tng quan tuyn tnh vi nhn t i din.
 51

V ch s 0.5 <KMO = 0.843< 1 cho thy phn tch nhn t khm ph l

thch hp cho d liu thc t.
Ti cc mc gi tr Eigenvalues ln hn 1, phn tch trch c 7 t 27
bin quan st v vi phng sai trch l 70.396% (ln hn 50%). iu ny c ngha
l 70.396% thay i ca cc nhn t c gii thch bi cc bin quan st (bng
15b, ph lc 5).
Da trn phn tch ca bng ma trn xoay (bng 15c, ph lc 5), bin QL2,
bin CT3 b loi do c h s ti cha t yu cu (nh hn 0.5). Do , vic phn
tch ln th hai c thc hin vi vic loi bin ny ra.
Phn tch ln th hai:
Kt qu kim nh Bartlett (Bartletts test of sphericity) trong bng kim
nh KMO v Bartlett's (bng 16a, ph lc 5) vi sig = 0.000, ngha l cc bin
quan st vn c tng quan tuyn tnh vi nhn t i din
V ch s 0.5 <KMO = 0.836<1 cho thy phn tch nhn t khm ph vn
thch hp cho d liu thc t..
Ti cc mc gi tr Eigenvalues ln hn 1, phn tch trch c 7 t 25
bin quan st v vi phng sai trch l 72.846% (ln hn 50%). iu ny c ngha
l 72.846% thay i ca cc nhn t c gii thch bi cc bin quan st (bng
16b, ph lc 5).

Bng 4.3: Ma trn xoay nhn t ln th hai

Nhn t
Bin quan st
1 2 3 4 5 6 7
SS6 .903
SS2 .891
SS1 .720
SS3 .718
SS4 .685
TH2 .909
TH4 .903
 52

TH1 .803
TH3 .799
BM3 .772
BM1 .763
BM4 .735
BM2 .700
TK3 .897
TK2 .854
TK1 .833
QL4 .886
QL1 .856
QL5 .837
CT1 .790
CT2 .758
CT4 .716
TC3 .772
TC1 .714
TC2 .703
Eigenvalues 6.871 3.147 2.606 1.908 1.432 1.183 1.065
Phng sai trch (%) 27.485 12.587 10.424 7.632 5.726 4.731 4.261
Ngun: truy xut t kt qu phn tch SPSS
Kt qu ti bng 4.3 (xem chi tit bng s 16c, ph lc 5) cho thy h s ti
ca cc bin ny u ln hn 0.5.
Da trn phn tch ca bng ma trn xoay nhn t (bng 4.3), kt qu thang
o cc nhn t nh hng n cht lng thng tin k ton trnh by trn bo co
ti chnh c tng cng 7 nhn t c rt trch t 25 bin quan st gm:
Nhn t th nht: gm 5 bin quan st (SS1,SS2,SS3,SS4,SS6) c nhm li
bng lnh trung bnh v c t tn l hnh thc s sch k ton k hiu l SS.
Nhn t th hai: gm 4 bin quan st (TH1,TH2,TH3,TH4) c nhm li
bng lnh trung bnh v c t tn l thu k hiu l TH.
Nhn t th ba: gm 4 bin quan st (BM1,BM2,BM3,BM4) c nhm li
bng lnh trung bnh v c t tn l b my k ton k hiu l BM.
 53

Nhn t th t: gm 3 bin quan st (TK1,TK2,TK3) c nhm li bng lnh

trung bnh v c t tn l h thng ti khon k ton k hiu l TK.
Nhn t th nm: gm 3 bin quan st (QL1,QL4,QL5) c nhm li bng
lnh trung bnh v c t tn l nh qun l k hiu l QL.
Nhn t th su: gm 3 bin quan st (CT1,CT2,CT4) c nhm li bng lnh
trung bnh v c t tn l h thng chng t k ton k hiu l CT.
Nhn t th by: gm 3 bin quan st (TC1,TC2,TC3) c nhm li bng
lnh trung bnh v c t tn l mc tiu lp bo co ti chnh k hiu l TC.
4.3.2. Phn tch khm ph thang o cht lng thng tin trnh by trn bo
co ti chnh
Kt qu kim nh Bartlett (Bartletts test of sphericity) trong bng kim nh
KMO v Bartlett's (bng 17a, ph lc 5) vi sig = 0.000 ngha l cc bin quan st c
tng quan tuyn tnh vi nhn t i din.
V ch s 0.5 <KMO = 0.753< 1 cho thy phn tch nhn t khm ph vn
thch hp cho d liu thc t.
Ti mc gi tr Eigenvalues = 5.409(bng 17b, ph lc 5), rt trch c mt
t chn bin quan st v vi phng sai trch l 60.101% (ln hn 50%) iu ny c
ngha l 72.846% thay i ca cc nhn t c gii thch bi cc bin quan st.

Bng 4.4: Kt qu phn tch nhn t cht lng TTKT trnh by trn BCTC.
Nhn t
Bin quan st
1
CL8 .853
CL5 .821
CL9 .785
CL3 .772
CL7 .768
CL1 .758
CL2 .749
CL6 .739
CL4 .723
Eigenvalues 5.409
 54

Phng sai trch (%) 60.101

Ngun: truy xut t kt qu phn tch SPSS
Chn bin CL1,CL2,CL3,CL4,CL5,CL6,CL7,CL8,CL9 u c h s ti ln
hn 0.5.

Bng 4.5: Din gii cc bin quan st sau khi xoay nhn t.
ST
M ha Din gii
T
Nhn t hnh thc s sch k ton
SS1 Mu biu s sch k ton c p dng theo qui nh ca ch k ton
SS2 S sch k ton ti doanh nghip c ghi chp ng v kp thi
S sch k tan ang s dng ph hp vi loi hnh v lnh vc kinh
SS3
1

doanh ca doanh nghip

SS4 Vic gi s k ton v ghi s k ton c phn quyn r rng
SS6 Doanh nghip c m y cc s k ton chi tit
Nhn t thu
Cc chnh sch thu hin nay c doanh nghip tun th t khi pht
TH1
sinh n khi lp bo co ti chnh
TH2 Cc chnh sch thu hin nay thc s hp l i vi doanh nghip
2

TH3 Doanh nghip lun c xu hng ti thiu ha s thu phi np

Chnh sch thu nh hng v chi phi n vic ghi chp v lp bo co
TH4
ti chnh ca doanh nghip
Nhn t b my k ton
BM1 Doanh nghip c t chc b phn k ton ring
Doanh nghip t t chc b my k ton (khng thu ca n v bn
BM2
ngoi)
3

BM3 B my k ton c s h tr ca cng ngh thng tin

BM4 Nhn vin k ton c k hp ng lao ng vi doanh nghip
Nhn t h thng ti khon k ton
H thng ti khon k ton c p dng ti doanh nghip da vo quy
TK1
nh ca ch k ton
H thng ti khon k ton ang s dng ph hp vi loi hnh v lnh
TK2
4

vc kinh doanh ca doanh nghip

H thng ti khon k ton c m chi tit phc v cho vic hch ton
TK3
v lp bo co ti chnh
Nhn t nh qun l
QL1 Nh qun l ca doanh nghip c hiu bit nht nh v lnh vc k ton
5

Nh qun l c can thip vo vic ghi chp v lp bo co ti chnh ca

QL4
b phn k ton
 55

Nh qun l c th ra quyt nh kinh t da trn bo co ti chnh ca

QL5
doanh nghip
Nhn t h thng chng t k ton
Chng t k ton c s dng ti doanh nghip theo mu biu quy
CT1
nh ca ch k ton
Chng t k ton c lp y , kp thi
6

CT2
CT4 Chng t c sp xp lu tr mt cch thun tin, khoa hc
Nhn t mc tiu lp bo co ti chnh
Lp bo co ti chnh theo yu cu ca cc c quan hu quan (thu,
TC1
thng k) hn l cung cp thng tin cho ngi s dng
TC2 Lp bo co ti chnh nhm h tr cho vic vay vn ca doanh nghip
7

Lp bo co ti chnh nhm h tr cho vic tm kim, duy tr khch hng

TC3
v nh cung cp
Nhn t cht lng thng tin k ton trnh by trn bo co ti chnh
Vic trnh by bo co ti chnh ca doanh nghip c xem xt kh nng
CL1
hot ng lin tc
CL2 Bo co ti chnh c trnh by thng tin phi ti chnh ca doanh nghip
Trong bo co ti chnh vic la chn v p dng cc chnh sch k ton
CL3
ph hp vi ch k ton cng nh chun mc k ton hin hnh
Bo co ti chnh cung cp v nh gi nhng s kin nh hng tt
CL4
hoc xu n kt qu kinh doanh trong nm ti chnh ca doanh nghip
Bo co ti chnh c trnh by theo ng mu quy nh
CL

CL5
Thuyt minh cho Bo co kt qu hot ng kinh doanh v Bng cn i
CL6
k ton r rng
Bo co ti chnh ca doanh nghip c th so snh thng tin nm nay vi
CL7
thng tin nm trc
CL8 Bo co ti chnh c so snh vi thng tin ti chnh ca t chc khc
Bo co ti chnh c np cho cc c quan chc nng ng thi gian
CL9
quy nh (tnh t ngy kt thc k k ton nm)
Ngun: Tc gi tng hp t kt qu phn tch SPSS
4.4. M hnh hiu chnh sau khi phn tch nhn t
Sau khi phn tch v kim nh bng h tin cy Cronbachs alpha v khm
ph (EFA), thang o cc nhn t nh hng n cht lng thng tin trnh by trn
bo co ti chnh c s thay i v ch cn li 25 bin quan st (bng 4.3). Thang
o h thng chng t k ton c 1 bin b loi l CT3, 3 bin cn li vn mang tnh
cht ca h thng chng t k ton nn tn nhn t ny vn gi nguyn nh ban
u. Nhn t hnh thc s sch k tonc 1 bin b loi l SS5, 5 bin cn li vn
 56

mang tnh cht ca hnh thc s sch k ton nn tn nhn t ny khng thay i.
Tng t nhn t nh qun l b loi 2 bin QL2, QL3 nhng 3 bin cn li vn
mang tnh cht ca nh qun l nn tn nhn t ny khng thay i. Cc nhn t
cn li vn gi nguyn.
Thang o cht lng thng tin k ton trnh by trn bo co ti chnh gm 9
bin quan st (bng 4.4) vn gi nguyn. M hnh nghin cu v cc gi thuyt ban
u (trnh by chng 2) vn khng thay i.
4.5. Phn tch hi qui tuyn tnh bi
By nhn t nh hng n cht lng thng tin trnh by trn bo co ti
chnh cng vi nhn t cht lng thng tin k ton trnh by trn bo co ti chnh
s c a vo phn tch tng quan v hi qui tuyn tnh bi.
4.5.1. Xc nh bin c lp v bin ph thuc.
Nu kt lun c l cc bin c lp v bin ph thuc c tng quan tuyn
tnh vi nhau qua h s tng quan Pearson, ng thi gi nh rng chng ta
cn nhc k bn cht ca mi lin h v xem nh xc nh ng hng ca mt
mi quan h nhn qu gia chng, th chng ta c th m hnh ha mi quan h
nhn qu ca chng bng m hnh hi qui tuyn tnh bi, trong mt bin c
gi l bin ph thuc v bin cn li gi l cc bin c lp (Hong Trng v Chu
Nguyn Mng Ngc, 2008)
CL = 0 + 1*SS+ 2*TH + 3*BM+ 4*TK+ 5*QL+ 6*CT+ 7*TC
Trong :
CL: Bin ph thuc: Cht lng thng tin trnh by trn bo co ti
chnh
Cc bin c lp: hnh thc s sch k ton (SS), thu (TH), b my
k ton (BM), h thng ti khon k ton (TK), nh qun l (QL), h
thng chng t k ton (CT), mc tiu lp bo co ti chnh (TC).
k: H s hi qui ring phn. (k = 07)
 57

4.5.2. Phn tch tng quan

Bng 4.6: Ma trn tng quan gia cc nhn t
CL SS TH BM TK QL CT TC
CL Tng quan Pearson 1 .354 **
.417 **
.618 **
.479 **
.424 **
.518 **
.613**
Sig. (2-chiu) .000 .000 .000 .000 .000 .000 .000
SS Tng quan Pearson .354 **
1 .187 **
.272 **
.012 .090 .107 .338**
Sig. (2-chiu) .000 .002 .000 .847 .144 .083 .000
TH Tng quan Pearson .417 **
.187 **
1 .232 **
.202 **
.090 .352 **
.338**
Sig. (2-chiu) .000 .002 .000 .001 .144 .000 .000
BM Tng quan Pearson .618 **
.272 **
.232 **
1 .397 **
.306 **
.432 **
.495**
Sig. (2-chiu) .000 .000 .000 .000 .000 .000 .000
TK Tng quan Pearson .479 **
.012 .202 **
.397 **
1 .246 **
.350 **
.429**
Sig. (2-chiu) .000 .847 .001 .000 .000 .000 .000
QL Tng quan Pearson .424 **
.090 .090 .306 **
.246 **
1 .356 **
.277**
Sig. (2-chiu) .000 .144 .144 .000 .000 .000 .000
CT Tng quan Pearson .518 **
.107 .352 **
.432 **
.350 **
.356 **
1 .434**
Sig. (2-chiu) .000 .083 .000 .000 .000 .000 .000
TC Tng quan Pearson .613 **
.338 **
.338 **
.495 **
.429 **
.277 **
.434 **
1
Sig. (2-chiu) .000 .000 .000 .000 .000 .000 .000
Ngun: truy xut t kt qu phn tch SPSS
Phn tch tng quan bng h s tng quan Pearson (bng 4.6) cho thy c
s tng quan gia cc nhn t nh hng n cht lng thng tin trnh by trn
bo co ti chnh v cht lng thng tin trnh by trn bo co ti chnh v nhng
mi lin h ny l cng chiu v mang du dng. Cc gi tr sig. u nh (< 0.05),
do vy chng u c ngha v mt thng k.
ng thi cng c tng quan gia cc nhn t nh hng n cht lng
thng tin trnh by trn bo co ti chnh vi nhau nn mi quan h gia cc ny
cn phi xem xt k trong phn phn tch hi qui tuyn tnh bi di y nhm
trnh hin tng a cng tuyn gia cc bin c lp.
4.5.3. Hi qui tuyn tnh bi.
kim nh s ph hp gia 7 nhn t nh hng n cht lng thng tin
trnh by trn bo co ti chnh, hm hi qui tuyn tnh bi vi phng php a
 58

vo mt lt (Enter) c s dng. Ngha l phn mm SPSS x l tt c cc bin

a vo mt ln v a ra cc thng s thng k lin quan n cc bin. H s hi
qui ring phn chun ha ca bin no cng ln th mc nh hng ca n
n cht lng thng tin trnh by trn bo co ti chnh cng cao, nu cng du th
mc nh hng thun chiu v ngc li. By nhn t nh hng n cht lng
thng tin trnh by trn bo co ti chnh l bin c lp (Independents) v cht
lng thng tin k ton trnh by trn bo co ti chnh l bin ph thuc
(Dependent) s c a vo chy hi qui cng mt lc.
Bng 4.7: Kt qu phn tch hi qui bi
H s hi qui H s hi qui Thng k
Model cha chun ha chun ha T Sig. a cng tuyn
B Std. Error Beta Tolerance VIF
1 Hng s -.579 .233 -2.482 .014
SS .138 .038 .152 3.631 .000 .827 1.209
TH .146 .037 .167 3.978 .000 .820 1.220
BM .250 .045 .266 5.595 .000 .640 1.563
TK .115 .031 .167 3.724 .000 .724 1.381
QL .189 .045 .175 4.175 .000 .829 1.206
CT .148 .058 .121 2.562 .011 .655 1.527
TC .164 .041 .201 4.022 .000 .580 1.725
Ngun: truy xut t kt qu phn tch SPSS
Vi kt qu phn tch hi qui ti bng 4.7, cc gi tr Sig. tng ng vi cc
bin SS, TH, BM, TK, QL, CT, TC u nh hn 0.05. V vy, c th khng nh ln
na cc bin ny c ngha trong m hnh.
4.5.4. Kim tra cc gi nh hi qui
Phn tch hi qui khng ch l vic m t cc d liu quan st c m cn
phi suy rng cho mi lin h gia cc bin trong tng th t cc kt qu quan st
c trong mu . Kt qu ca mu suy rng ra cho gi tr ca tng th phi p
ng cc gi nh cn thit di y:
Gi nh lin h tuyn tnh: gi nh ny s c kim tra bng biu
phn tn scatter cho phn d chun ha (Standardized residual) v gi tr d don
 59

chun ha (Standardized predicted value). Kt qu hnh s 4.1 cho thy phn d

phn tn ngu nhin qua ng thng qua im 0, khng to thnh mt hnh dng
no c th no. Nh vy, gi nh lin h tuyn tnh c p ng.

Hnh 4.1: Biu phn tn ca phn d

Ngun: truy xut t kt qu phn tch SPSS
Gi nh phng sai ca sai s khng i: kt qu kim nh tng quan
hng Spearman (bng s 20, ph lc 5) gia tr tuyt i ca phn d (k hiu l
ABSRES1) vi 7 bin c lp l SS, TH, BM, TK, QL, CT, TC cho thy gi tr sig.
ca cc nhn t SS, TH, BM, TK, QL, CT, TC u ln hn 0.05. Ngha l phng
sai ca sai s khng i. Nh vy, gi nh phng sai ca sai s khng i khng
b vi phm.
Gi nh khng c tng quan gia cc phn d: i lng thng k
Durbin-Watson (d) c dng kim nh tng quan chui bc nht. Vng chp
nhn l (d) nm trong khong [dU; 4- dU]. Kt qu hi qui nhn c t bng 4.8
cho thy i lng thng k Durbin-Watson c gi tr l 1.848 nm trong vng chp
 60

nhn ca gi tr d nn chp nhn gi thuyt khng c s tng quan chui bc nht

trong m hnh.
Gi nh phn d c phn phi chun: kim tra biu phn tn ca phn
d (hnh 4.2) cho thy phn phi phn d xp x chun (trung bnh mean gn bng 0
v lch chun Std. = 0.987gn bng 1). Nh vy, gi nh phn d c phn phi
chun khng b vi phm.

Hnh 4.2: th Histogram

Ngun: truy xut t kt qu phn tch SPSS
4.5.5. Kim nh ph hp m hnh v hin tng a cng tuyn.
Kim nh ph hp ca m hnh
H s R (Adjusted R Square) iu chnh l thc o s ph hp c s
dng cho tnh hung hi quy tuyn tnh bi v n khng ph thuc vo lch
phng i ca h s R. Kt qu phn tch hi qui bi (bng 4.8) cho thy R iu
chnh bng 0.617, ngha l mc ph hp ca m hnh l 61.7%. Ni chnh xc, 7
nhn t l SS, TH, BM, TK, QL, CT, TC gii thch c 61.7% bin ph thuc l
cht lng thng tin k ton trnh by trn bo co ti chnh. Cn li 39.3% xut
 61

pht t cc nhn t khc. C th ni cc bin c a vo m hnh t kt qu gii

thch kh tt.

Bng 4.8: Model Summaryb

Std. Error of the
Model R R R iu chnh Durbin-Watson
Estimate
1 .792a .628 .617 .42050 1.848
Ngun: truy xut t kt qu phn tch SPSS
Kt qu nhn c t bng ANOVAb (bng 4.9) cho thy tr thng k F l
61.881vi gi tr Sig. rt nh (= 0.000 < 0.05). Nh vy, c th kt lun rng m
hnh hi qui bi tha mn cc iu kin nh gi v kim nh ph hp cho vic
rt ra cc kt qu nghin cu. Hay ni cch khc, m hnh a ra l ph hp vi d
liu thc t, cc bin c lp c quan h tuyn tnh vi bin ph thuc.
Bng 4.9: ANOVAb

Model Sum of Squares Df Mean Square F Sig.

1 Regression 76.594 7 10.942 61.881 .000a
Residual 45.444 257 .177
Total 122.038 264
Ngun: truy xut t kt qu phn tch SPSS
Hin tng a cng tuyn
kim tra hin tng a cng tuyn, h s phng i phng sai
(VIF)c s dng v khi VIF < 10 ngha l cc bin c lp khng c tng quan
tuyn tnh vi nhau. Kt qu nhn c t bng (bng 4.7) vi h s phng i
phng sai (VIF) c gi tr thp nht l 1.206 v cao nht l1.563 t yu cu (VIF
< 10). C th kt lun m hnh hi qui tuyn tnh bi khng c hin tng a cng
tuyn. Nh vy, mi quan h gia cc bin c lp khng nh hng n vic gii
thch m hnh hi qui tuyn tnh bi.
4.5.6. Phng trnh hi qui tuyn tnh bi
Vi tp d liu thu c trong phm vi nghin cu ca ti v da vo
bng 4.7 th phng trnh hi qui bi th hin nhng nhn t nh hng n cht
 62

lng thng tin k ton trnh by trn bo co ti chnh c dng:

CL = -0.579 + 0.138*SS + 0.146*TH + 0.250*BM + 0.115*TK + 0.189*QL +
0.148*CT + 0.164*TC
Trong :
CL:Bin ph thuc: cht lng thng tin k ton trnh by trn bo co ti chnh
Cc bin c lp: hnh thc s sch k ton (SS), thu (TH), b my k ton
(BM), h thng ti khon k ton (TK), nh qun l (QL), h thng chng t k
ton (CT), mc tiu lp bo co ti chnh (TC).
Kt qu phn tch hi qui cho thy by bin nh hng n cht lng thng
tin trnh by trn bo co ti chnh c h s u dng nn tt c by nhn t
trong m hnh hi qui u nh hng cng chiu n cht lng thng tin trnh by
trn bo co ti chnh.
4.5.7. Tm tt kt qu kim nh cc gi thuyt
By nhn t l hnh thc s sch k ton (SS), thu (TH), b my k ton
(BM), h thng ti khon k ton (TK), nh qun l (QL), h thng chng t k
ton (CT), mc tiu lp bo co ti chnh (TC) nh hng n cht lng thng tin
k ton trnh by trn bo co ti chnh (CL) u c mc ngha quan st Sig. <
0.05 (bng 4.8), do u c ngha thng k.
Nh vy, cc gi thuyt H1, H2, H3, H4, H5, H6, H7 trong m hnh nghin cu
xut c chp nhn. Ni chnh xc, by nhn t hnh thc s sch k ton (SS),
thu (TH), b my k ton (BM), h thng ti khon k ton (TK), nh qun l
(QL), h thng chng t k ton (CT), mc tiu lp bo co ti chnh (TC) nh
hng thun chiu vi cht lng thng tin k ton trnh by trn bo co ti chnh.

Bng 4.10: Kt qu kim nh cc gi thuyt.

Gi Beta
Tngi thuyt Kt qu
Thuyt chun ha
H thng chng t k ton nh hng cng
Chp
H1 chiu n cht lng thng tin k ton trnh 0.121
nhn
by trn bo co ti chnh
 63

Hnh thc s sch k ton nh hng cng

Chp
H2 chiu n cht lng thng tin k ton trnh 0.152
nhn
by trn bo co ti chnh
H thng ti khon k ton nh hng cng
Chp
H3 chiu n cht lng thng tin k ton trnh 0.167
nhn
by trn bo co ti chnh
Thu nh hng cng chiu n cht lng
Chp
H4 thng tin k ton trnh by trn bo co ti 0.167
nhn
chnh
Nh qun l nh hng cng chiu n cht
Chp
H5 lng thng tin k ton trnh by trn bo co 0.175
nhn
ti chnh
Mc tiu lp bo co ti chnh nh hng
Chp
H6 cng chiu n cht lng thng tin k ton 0.201
nhn
trnh by trn bo co ti chnh
B my k ton nh hng cng chiu n
Chp
H7 cht lng thng tin k ton trnh by trn 0.266
nhn
bo co ti chnh
Ngun: tng hp t kt qu phn tch SPSS
Trong , nhn t nh hng mnh nht n cht lng thng tin trnh by
trn bo co ti chnh da trn h s Beta chun ha l b my k ton vi h s hi
qui Beta chun ha l 0.266; th hai l mc tiu lp bo co ti chnh vi h s hi
qui Beta chun ha l 0.201; th ba l Nh qun l vi h s hi qui Beta chun ha
l 0.175 v cui cng l h thng chng t k ton vi h s hi qui Beta chun ha
l 0.121.
4.6. Kim nh s khc bit ca cc bin nh tnh trong nh cht lng
thng tin trnh by trn bo co ti chnh.
Kim nh trung bnh Independent-samples t-test cho php ta so snh hai tr
trung bnh ca hai mu c lp rt ra t hai tng th ny trong tng th.chung.
Trong kim nh ny, nu tr Sig. ca kim nh F (kim nh Levene) >= 0.05 th
ta ly tr Sig. trong kim t (t-test) dng phng sai ng nht; ngc li ta ly tr
Sig. trong kim t dng phng sai khng ng nht.
Mun so snh tr trung bnh ca nhiu hn 2 tng th c lp trong tng th
chung th phng php phn tch phng sai Anova cho php thc hin iu .
(Hong Trng v Chu Nguyn Mng Ngc, 2008).
 64

4.6.1. Kim nh s khc bit v s lng nhn vin

Kt qu kim nh Levene (bng 4.11) cho thy tr Sig = 0.325 > 0.05 nn
phng sai cc nhm khng khc nhau mt cch c ngha. Do , c th s dng
kt qu phn tch ANOVA bng tip theo.
Bng 4.11: Kim nh Levene

CL
Levene Statistic df1 df2 Sig.
1.132 2 262 .324
Ngun: truy xut t kt qu phn tch SPSS
Kt qu kim nh phng sai Oneway Anova (bng 4.12) cho thy c s
khc bit trong nh gi cht lng thng tin k ton trnh by trn bo co ti chnh
gia cc nhm doanh nghip c s lng nhn vin khc nhau do tr Sig = 0.005< 0.05.
Bng 4.12:Kim nhANOVA

CL

Sum of Squares df Mean Square F Sig.

Between Groups 4.825 2 2.413 5.393 .005
Within Groups 117.213 262 .447
Total 122.038 264
Ngun: truy xut t kt qu phn tch SPSS

Trong , nhm i tng kho st c nh gi cht lng thng tin k ton

trnh by trn bo co ti chnh cao nht l nhm doanh nghip c s lng lao
ng t 200 n 300, tip n l nhm doanh nghip c s lng lao ng trn 10
v di 200 v cui cng l nhm t 10 tr xung.
 65

Bng 4.13:So snh trung bnh

Tukey B
S quan Subset for alpha = 0.05
S lng nhn vin
st 1 2
T 10 tr xung 85 3.6536
Trn 10 n di 200 169 3.7041
T 200 n 300 11 4.3535
Means for groups in homogeneous subsets are displayed.
Ngun: truy xut t kt qu phn tch SPSS

4.6.2.Kim nh s khc bit v tng ngun vn kinh doanh

Kt qu kim nh t - test (bng 4.14) cho thy c s khc bit trong nh gi
cht lng thng tin k ton trnh by trn bo co ti chnh gia nhm doanh nghip c
s vn t 20 t tr xung v nhm trn 20 n100 t do tr Sig = 0.002<0.05.
Bng 4.14: kim nh t-test 1
Levene's Test
for Equality of
Variances t-test for Equality of Means
CL Std. Error
Sig. (2- Mean Differenc
F Sig. t df chiu) Difference e
Equal variances 3.325 .069 -3.182 263 .002 -.49467 .15545
assumed
Equal variances not -3.761 23.851 .001 -.49467 .13152
assumed
Ngun: truy xut t kt qu phn tch SPSS

Trong nhm doanh nghip c vn trn 20 n 100 t c mc nh gi

cht lng thng tin k ton trnh by trn bo co ti chnh cao hn nhm t 20 t
tr xung
 66

Bng 4.15: So snh trung bnh gia hai nhm 1

Tng vn S quan st Trung bnh lch chun

CL T 20 t tr xung 245 3.6776 .67645
Trn 20 n 100 t 20 4.1722 .55553
Ngun: truy xut t kt qu phn tch SPSS
4.6.3.Kim nh s khc bit v ch k ton
Kt qu kim nh t - test (bng 4.16) cho thy c s khc bit trong nh gi
cht lng thng tin k ton trnh by trn bo co ti chnh gia hai nhm doanh
nghip p dng ch k ton khc nhau do tr Sig = 0.009<0.05.
Bng 4.16: kim nh t-test 2
Levene's Test
for Equality of
Variances t-test for Equality of Means
CL Std. Error
Sig. (2- Mean Differenc
F Sig. t df chiu) Difference e
Equal variances 3.511 .062 -2.617 263 .009 -.24410 .09328
assumed
Equal variances not -2.354 104.045 .020 -.24410 .10370
assumed
Ngun: truy xut t kt qu phn tch SPSS
Trong nhm doanh nghip p dng ch k ton theo Quyt nh s
15/2006/Q-BTC c mc nh gi cht lng thng tin k ton trnh by trn
bo co ti chnh cao hn nhm p dng Quyt nh s 48/2006/Q-BTC.
Bng 4.17: So snh trung bnh gia hai nhm 2
Ch k ton S quan st Trung bnh lch chun
CL Quyt nh s 48/2006/Q-BTC 194 3.6495 .62555
Quyt nh s 15/2006/Q-BTC 71 3.8936 .78757
Ngun: truy xut t kt qu phn tch SPSS
4.7. Kt qu nghin cu v bn lun
4.7.1. Cht lng thng tin trn BCTC ca cc DNNVV TP. H Ch Minh
Cht lng thng tin trn BCTC ti cc DNNVV c o lng thng qua
chn bin quan st thuc nm c tnh cht lng thng tin BCTC m tc gi
 67

trnh by chng 3. T kt qu nghin cu cho thy hin nay cht lng thng
tin trn BCTC ca cc DNNVV TP. H Ch Minh tng i cn thp. Thng tin
trn BCTC m cc DN ny cung cp mc ch ch yu l theo yu cu ca c quan
qun l nh nc, cha tht s quan tm n cht lng thng tin cung cp cho i
tng s dng.
Cht lng thng tin trn BCTC ca cc DNNVV TP. H Ch Minh chu
s tc ng ln lt ca cc nhn t nh: B my k ton; Mc tiu lp BCTC; Nh
qun l; Chnh sch Thu; H thng ti khon k ton; Hnh thc s sch k ton v
h thng chng t k ton. Bn cnh kt qu cn cho thy c s khc bit v cht
lng thng tin trn BCTC gia cc DN c quy m khc nhau, gia cc DN p
dng ch k ton khc nhau. C th DN c quy m cng ln th cht lng thng
tin trn BCTC cao hn, DN p dng ch k ton theo Q s 15 th cung cp
thng tin trn BCTC c cht lng cao hn.
4.7.2. Cc nhn t nh hng n cht lng thng tin trn BCTC ca cc
DNNVV TP. H Ch Minh.
B my k ton: DN xy dng b my k ton cng hon thin, th cht
lng thng tin trn BCTC cng tt hn. Kt qu ph hp vi nghin cu nh tnh
ca V Vn Nh (2013), Nguyn nh Tuyt (2013). Cc DN xy dng b my k
ton hon thin, c t chc b phn k ton ring bit, iu ny dn n tnh ng
b trong cng vic cao gip cho cng tc k ton vn hnh tt trnh tnh trng dn
cng vic k ton. DN u t cng ngh thng tin cho b my k ton gp phn
m bo cung cp s liu nhanh chng v kp thi cho cc i tng s dng thng
tin. Bn cnh vic rng buc v trch nhim php l trong qu trnh thu thp, x l
v cung cp thng tin cng gp phn nng cao mc tin cy cho thng tin. Ngoi
ra DN xy dng h thng kim sot ni b tt nhm hn ch sai st, gian lnnh
hng n thng tin k ton.
Mc tiu lp BCTC: DN xc nh mc tiu lp BCTC r rng th cht
lng thng tin trn BCTC cng cao. Vic xc nh mc tiu lp BCTC l ht sc
cn thit i vi DN, xc nh mc tiu r rng l DN xc nh c i tng cn
 68

cung cp thng tin, i tng s dng thng tin ca DN cng a dng v a ra yu

cu thng tin c cht lng th vn v cht lng thng tin BCTC mi c
quan tm v tr nn quan trng hn.
Nh qun l: Nh qun l ca DN c am hiu cng nhiu v lnh vc k
ton ti chnh th cht lng thng tin trn BCTC cng cao. Kt qu ny ph hp
vi nghin cu ca Phan c Dng (2014), Phan Minh Nguyt (2014), Nguyn
nh Tuyt (2013), V Vn Nh (2013), Sandeep Nabar (2007) v Anu Agrawal
(2004). Nh qun l DN c chuyn mn v k ton, quan tm n cng tc k ton
v c kh nng c v hiu thng tin BCTC gp phn gim st tt quy trnh thu
thp, x l thng tin, lp BCTC. Nng cao cht lng BCTC gim thiu vic cng
b li BCTC.
Chnh sch Thu: DN tun th tt cc chnh sch thu , c quan thu ban
hnh cc chnh sch h tr cho cc DN th cht lng thng tin trn BCTC ca cc
DN cng cao. Kt qu ca nghin cu ph hp vi nghin cu ca Phan Minh
Nguyt (2014), Phan c Dng (2014). Cc chnh sch thu c DN tun th tt
t khi pht sinh nghip v n khi lp BCTC. Cc DNNVV pht trin bn vng ph
thuc nhiu vo ci cch th ch v th tc hnh chnh, c quan thu ban hnh
chnh sch nhm h tr cho DN. Cc chnh sch ny cn tim cn vi chun mc v
ch k ton. Thi gian qua c quan Thu thc hin nhiu chnh sch lin quan
n vic tit gim chi ph cho DNNVV nh: Gim bt cc ch tiu k khai chi tit
v ha n mua, bn hng ha dch v cho ph hp vi vic ghi chp ca k ton
DN, b quy nh DN phi gi Bng k ha n hng ha dch v mua vo, bn ra
km theo t khai thu GTGTTuy nhin cc th tc thu cn nng n, vn cha c
nhiu gii php tp trung cho DNNVV.
H thng ti khon k ton: H thng ti khon c t chc v p dng
ti DN cng ph hp th cht lng thng tin trn BCTC cng cao. Kt qu ph hp
vi nghin cu ca Phan c Dng (2014). La chn ti khon ph hp vi c
im hot ng, p ng yu cu v kh nng qun l ca DN c th x l tt
hot ng trong DN t khi pht sinh nghip v kinh t n khi lp BCTC.
 69

Hnh thc s sch k ton: DN p dng hnh thc s sch k ton theo quy
nh ca ch k ton, ph hp vi DN tc ng cng chiu vi cht lng thng
tin trn BCTC. Vic xy dng hnh thc s sch k ton cn ty thuc vo quy m,
c im hot ng sn xut kinh doanh, yu cu qun l, v mc h tr cng
ngh thng tin trong cng tc k ton m DN xy dng hnh thc k ton cho ph
hp. i tng gi s v ghi s k ton c phn quyn r rng. Kt qu ph hp
vi nghin cu ca Phan c Dng (2014).
H thng chng t k ton: H thng chng t k ton l nhn t c
xem l c tc ng yu nht n cht lng thng tin trn BCTC m nghin cu
xut v kim nh. Tuy nhin vic p dng h thng chng t theo quy nh, t
chc lun chuyn mt cch hp l v sp xp lu tr thun tin khoa hc s tc
ng gin tip cho vic ghi chp s sch, theo di v kim tra thng tin, gp phn
nng cao cht lng thng tin trn BCTC.
Quy m ca DN: T kt qu kim nh ca nghin cu cho thy c s khc
bit cht lng thng tin trn BCTC ca cc DNNVV c quy m khc nhau. C th
DN c quy m ln hn th cht lng thng tin cao hn. Kt qu ph hp vi
nghin cu ca Rusnah Muhamad (2009), Cao Nguyn L Th (2014). Cc DN c
quy m cng ln th vic u t vo b my k ton cng c quan tm, mnh dn
u t cng ngh thng tin cho cng tc k ton nh ng dng cc phn mm k
ton pht trin, h thng ERP h tr cho vic thu thp, x l v cung cp thng
tin nhanh chng v chnh xc, tuyn dng nhn vin cho b my k ton c trnh
chuyn mn.

Tm tt chng 4
Chng 4 trnh by kt qu nghin cu bao gm thng k m t, kim nh h
s tin cy Cronbachs alpha v phn tch nhn t khm ph thang o 7 nhn t nh
hng n cht lng thng tin k ton trnh by trn bo co ti chnh. By nhn t
ny c xem l bin c lp v cht lng thng tin k ton trnh by trn bo co ti
chnh l bin ph thuc c a vo phn tch nhn t khm ph hi qui bi.
 70

Kt qu phn tch hi qui cho thy 7 nhn t: hnh thc s sch k ton (SS),
thu (TH), b my k ton (BM), h thng ti khon k ton (TK), nh qun l
(QL), h thng chng t k ton (CT), mc tiu lp bo co ti chnh (TC)nh
hng cng chiu cht lng thng tin k ton trnh by trn bo co ti chnh. Kt qu
phn tch trung bnh trong nh cht lng thng tin k ton trnh by trn bo co ti
chnhcho thy c s khc bit gia nhm doanh nghip c s lng nhn vin, s vn
kinh doanh v ch k ton khc nhau. y cng chnh l c s a ra cc kin
ngh s c trnh by trong chng 5 tip theo.
 71

Chng 5: KT LUN V KHUYN NGH

5.1. Kt lun
Vic tng cng cht lng thng tin trn BCTC DNNVV l nhu cu cp
thit nng cao v tr cng nh tng cng trch nhim x hi ca cc DNNVV
trong nn kinh t hi php v pht trin. Cht lng thng tin trn BCTC ca cc
DNNVV hin nay c nh qun l v cc i tng s dng quan tm. Vic xc
nh cc nhn t nh hng n cht lng thng tin trn BCTC ca cc DNNVV
s gip cho ngi xy dng v cng b thng tin lm c s tham chiu khi lp v
cung cp thng tin, gp phn nng cao hn na cht lng thng tin trn BCTC v
c hnh thc ln ni dung. ng thi gip cho ngi s dng thng tin c c s khi
c BCTC c nhng quyt nh ph hp.
Trn th gii cng nh trong nc c rt nhiu quan im v cht lng
thng tin BCTC, tc gi tng hp v phn tch cc quan im ny. o lng
cht lng thng tin BCTC, lun vn s dng 9 thang o da trn cc c tnh
cht lng ca FASB (2010), IASB (2010), VAS v thng qua tho lun kin
chuyn gia chn la cc thang o ph hp vi DNNVV. ng thi trn c s l
thuyt tc gi cng xut v kim nh cc nhn t nh hng n cht lng
thng tin BCTC. Thng qua phng php nh gi tin cy Cronbachs alpha v
phn tch nhn t khm ph EFA. M hnh v cc gi thuyt c phn tch bng
hi qui bi theo phng php Enter vi d liu 265 DNNVV Thnh ph H Ch
Minh. Kt qu nghin cu cho thy c 7 nhn t nh hng n cht lng thng
tin trn BCTC l: B my k ton; Mc tiu lp BCTC; Nh qun l; Thu; S
sch k ton; H thng ti khon k ton v H thng chng t k ton. Trn c s
ti cn s dng kim nh T i vi mu c lp v phn tch phng sai mt
yu t kim nh xem c s khc bit v cht lng thng tin BCTC ca cc
DNNVV c quy m khc nhau (thng qua tiu ch ngun vn kinh doanh), v ch
k ton ang p dng. Kt qu cho thy c s khc bit v cht lng thng tin
BCTC ca cc doanh nghip c ngun vn kinh doanh khc nhau, v c s khc
 72

bit v cht lng thng tin BCTC ca cc DN p dng ch k ton theo Quyt
nh s 15 v Quyt nh s 48. Ngoi ra kt qu kim nh cng cho thy cc DN
c quy m s lng nhn vin cng nhiu th cht lng thng tin BCTC cng cao.
T cc kt lun trn, lun vn xut mt s khuyn ngh nhm nng cao
cht lng thng tin BCTC ca cc DNNVVnhm p ng tt hn nhu cu s dng
ca cc i tng khc nhau trong iu kin nn kinh t pht trin v hi nhp.
5.2. Mt s khuyn ngh
Trn c s kt qu nghin cu, lun vn xut mt s khuyn ngh nhm
nng cao cht lng thng tin trn BCTC ca cc DNNVV TP. H Ch Minh
nh sau:
5.2.1. i vi nhn t B my k ton
V b my k ton: b my k ton ca cc DNNVV c xem l nhn t
tc ng mnh n cht lng thng tin BCTC. V vy nng cao cht lng
thng tin BCTC cn xy dng b my k ton hon thin hn. Ch trng vo cng
tc o to bi dng trnh chuyn mn ca b phn k ton, nng cao tinh thn
trch nhim ca tng c nhn tham gia cng tc k ton, to iu kin cho k ton
tham gia tp hun cp nht kin thc nghip v, khi c chnh sch thay i b
sung. Nhn vin k ton u phi k hp ng lao ng vi doanh nghip, nhm
tun th v rng buc v trch nhim trong qu trnh thu thp, x l v cung cp
thng tin. i vi cc DN siu nh, vic khng t chc b my k ton m ch
thu ngoi c th l mt gii php kinh t ph hp . Tuy nhin cng lu khi thu
bn ngoi thc hin dch v k ton cn xem xt la chn t chc, c nhn c
nng lc, trch nhim, uy tn v c chng ch hnh ngh theo quy nh. V tt c
u phi k hp ng rng buc trch nhim. Mnh dn u t ng dng cng
ngh thng tin vo t chc cng tc k ton, gip ci thin cc khu t khi thu thp
thng tin, x l cng nh lp v cng b thng tin ra bn ngoi mt cch nhanh
chng. Hin nay mt s phn mm k ton cn c th lp cc bo co chi tit, bo
co qun tr, bn cnh vic lp BCTC, nh nng cao tnh hu ch cho i tng
s dng.
 73

Bn cnh cc i tng s dng BCTC ca DNNVV cn t nng cao trnh

hiu bit v k ton ni chung v kh nng c hiu BCTC ni ring. Vic
lng ha cht lng thng tin BCTC ca DNNVV m bo cc tiu ch c bn v
b sung nh: thch hp, trung thc, d hiu, so snh c v ng k. Nhm gip
cho cc i tng s dng c th nh gi cht lng thng tin BCTC ca
DNNVV, a ra cc quyt nh ph hp.

5.2.2. i vi nhn t Mc tiu lp BCTC

V mc tiu lp BCTC: vic xc nh mc tiu lp BCTC ca DNNVV r
rng gp phn nng cao cht lng thng tin BCTC. Cc DNNVV hin nay a s
l cung cp thng tin BCTC cho c quan nh nc, v vy vic cung cp thng tin
ch dng li mc i ph ph hp vi yu cu m c quan nh nc ra. V
vy cn a dng ha i tng s dng v a ra yu cu thng tin y v cht
lng cao th vn v cht lng thng tin BCTC mi c quan tm.

5.2.3. i vi nhn t Nh qun l

V nh qun l: nhn t nh qun l cng c nh hng ng k n cht
lng thng tin BCTC ca DNNVV. V vy nng cao cht lng thng tin
BCTC ca DNNVV th cn nng cao mc hiu bit nht nh v lnh vc k
ton ca nh qun l. Nh qun l phi kim tra c vic ghi chp v lp BCTC
ca b phn k ton, nhm gp phn hn ch sai st thng tin do b phn ny cung
cp. Bn cnh nh qun l cn quan tm hn cho ni dung thng tin trnh by
trn BCTC, s dng BCTC cho cng tc qun tr ti DN ra quyt nh kinh t da
trn BCTC. Nh qun l s dng thng tin t BCTC th cht lng thng tin s
c ci thin v to c mc tin cy cho cc i tng s dng c lin quan.

5.2.4. i vi nhn t Thu

V thu: cht lng thng tin BCTC ca DNNVV c m bo i hi
trc tin l cc DN phi tun th tt cc chnh sch thu vi nh nc. Khi ghi
 74

chp v lp BCTC vic tun th tt chnh sch thu nhng vn m bo ng vi

quy nh v k ton th khi mi phn nh ng bn cht thng tin k ton. a
phn cc DNNVV u ghi chp v bo co theo quy nh ca thu. Bn cnh nhn
vin k ton thu phi c tp hun, cp nht kin thc v thu. V chnh sch
thu thng xuyn thay i.
i vi DNNVV th i tng s dng thng tin thc s h bt buc phi
cung cp l c quan qun l nh nc, c bit l c quan Thu. Tuy nhin cc c
quan qun l nh nc li c nhng cch thc p t buc doanh nghip phi
tun th phc v cho nhu cu qun l ca cc c quan ny, nh thng tin trnh
by qua cc biu mu, chnh sch phi tun th, thi gian cng b thng tin phi
theo quy nh... V th m c quan thu lun c xem l i tng quan trng m
doanh nghip cn phi i ph. Tuy nhin c quan thu li khng a ra yu cu
r rng v cht lng thng tin, cc chnh sch thu li khng ng b vi ch
cng nh chun mc k ton, lm cho doanh nghip gp kh khn trong vic theo
di v cng b thng tin.
V vy nhm gp phn nng cao cht lng thng tin BCTC cho cc
DNNVV, c quan thu cn ban hnh cc chnh sch thu ph hp vi DNNVV,
chnh sch thu cn tin n tim cn vi chun mc v ch k ton gim
thiu nhng vic khng cn thit cho k ton, hn ch s nh hng v chi phi
n vic ghi chp v lp BCTC ca DN. Ban hnh quy nh r rng v cht lng
thng tin BCTC ngi lp cng nh ngi s dng thng tin c c s i chiu.

5.2.5. i vi nhn t H thng ti khon k ton

V h thng ti khon k ton: h thng ti khon k ton l mt b phn
quan trng trong cng tc t chc k ton, h thng ti khon k ton dng ghi
chp, phn loi v x l thng tin t cc nghip v kinh t pht sinh. V vy gp
phn nng cao cht lng thng tin BCTC th DN cn t chc h thng ti khon
k ton tun th theo quy nh ca ch k ton. Bn cnh cn ty thuc vo quy
m v ngnh ngh kinh doanh, DN cn phi to ra h thng ti khon k ton c
 75

tnh linh hot cao, mc chi tit ph hp nhm h tr tt cho vic ghi chp, theo
di, lp BCTC v vic phn nh vo ti khon phi ph hp vi c im hot
ng v cp quy m ca DN mnh.

5.2.6. i vi nhn t Hnh thc s sch k ton

V hnh thc s sch k ton: nng cao cht lng thng tin BCTC ca
DNNVV th vic t chc s sch k ton cho DN l ht sc quan trng. Vic qun
l v theo di s sch k ton phi c thc hin cn thn, la chn cc loi s
chuyn mn dng theo di, ghi chp, h thng v lu tr mt cch y v
ph hp vi quy nh ca ch k ton, vic t chc khng y gy kh khn
khng km trong vic qun l v quyt ton thu. Vic ghi chp, theo di, kim tra
s sch phi c thc hin thng xuyn, ng v kp thi. V a phn cc DN c
quy m nh v siu nh c xu hng thu dch v lm s k ton thay v t t
chc. Vn ny tuy m bo tnh chuyn nghip, tit kim chi ph, tuy nhin
thng tin k ton khng p ng kp thi v k ton dng ny thng nhn chng
t vo cui k tng hp lm s sch v thng tin BCTC lc ny ch mang tnh
cht i ph vi c quan nh nc, s liu trn bo co khng tht s hu ch cho
ngi s dng. Ngoi ra i vi vic thu ngoi lm s sch k ton cn thiu s
rng buc trch nhim php l gia nhng ngi lm s sch v DN. V vy vic
gi s v ghi s k ton ti DN phi c phn quyn r rng hoc c hp ng
rng buc trch nhim. Bn cnh tng t t chc h thng ti khon i vi s
sch k ton cng ty thuc vo quy m loi hnh kinh doanh m DN la chn s
sch k ton ph hp.

5.2.7. i vi nhn t H thng chng t k ton

V h thng chng t k ton: tuy mc nh hng ca nhn t h thng
chng t k ton n cht lng thng tin BCTC DNNVV thp nhng vic t
chc h thng chng t k ton tt n cn tc ng gin tip nh h tr tt cho
vic ghi chp s sch, theo di v kim tra thng tin. V vy t chc h thng
 76

chng t k ton ti DNNVV cng i hi c thc hin mt cch nghim tc.

T chc chng t k ton phi cn c vo quy m sn xut, trnh t chc qun
l xc nh s lng, chng loi chng t thch hp. Phi cn c vo yu cu
qun l v ti sn v cc thng tin v tnh hnh bin ng ti sn t chc s
dng chng t hp l v lun chuyn gia cc b phn c lin quan. Cn c vo
cc quy nh do nh nc ban hnh c p dng thng nht tng cng tnh
php l ca chng t m bo cho cc chng t l cn c php l ghi s.

5.2.8. i vi Ch k ton hin nay

Hin nay quy nh php l v BCTC v cht lng thng tin BCTC
DNNVV Vit Nam c xy dng theo cp : Lut k ton, chun mc k
ton, ch k ton v cc vn bn php l c lin quan tuy nhin vn cn nhiu
hn ch: V chun mc k ton, cc DNNVV p dng y 7 chun mc k ton
thng dng, p dng khng y 12 chun mc v khng p dng 7 chun mc
k ton do khng pht sinh ti DNNVV hoc do qu phc tp. Vic tinh gin bt
ny ch l gii php tm thi v cha c c s khoa hc. Ch k ton c
ban hnh ring cho DNNVV tuy nhin thc cht cng l rt gn t ch k ton
theo quyt nh 15 v tnh php l cho vn bn ny l khng cao ng thi cho
DNNVV t la chn gia hai ch k ton iu ny lm nh hng n kh nng
so snh v kh khn cho ngi s dng.
V vy nng cao cht thng tin BCTC ca cc DNNVV, B Ti Chnh
cn ban hnh b chun mc ring cho loi hnh doanh nghip ny s m bo tnh
logic v h thng gia nhu cu thng tin, mc tiu cung cp thng tin vi quy nh
trong chun mc. Vic xy dng b chun mc cng cn hi t vi chun mc k
ton quc t (IASB). Tin hnh xem xt r sot ni dung ch k ton cho
DNNVV, v bi cnh kinh t hin nay thay i ng k, ni dung thng tin s
khng cn ph hp trong khi vn bn ny c ban hnh t nm 2006. S ra i
ca Thng t s 200 l mt minh chng. Tng cng tnh php l ca ch k
ton v khng DNNVV c la chn gia hai ch k ton.V theo kt qu
 77

nghin cu cho thy c s khc bit v cht lng thng tin BCTC ca DN p
dng ch k ton theo quyt nh 15 v quyt nh 48. V th thun tin cho
DN trong t chc cng tc k ton, trong iu kin c s chuyn i quy m doanh
nghip trong qu trnh sn xut kinh doanh th cn hp nht ban hnh mt ch
k ton p dng chung cho tt c cc loi hnh doanh nghip. Trn c s , ty
theo cp quy m m hng dn DN c nhng iu chnh ph hp v linh hot.

5.3. Hn ch ca nghin cu v hng nghin cu tip theo

Bt c mt cng trnh nghin cu no cng lun tn ti nhng hn ch, v
lun vn ny cng cn mt s hn ch, c th:
Vic lng ha cht lng thng tin BCTC ca cc DNNVV, i tng
kho st trong nghin cu nh lng l nhng ngi lm cng tc k ton trong
DN, ngi cung cp thng tin. ti cha kho st mc chp nhn hay hi lng
v cht lng thng tin BCTC ca nhng i tng s dng thng tin c ci
nhn ton din hn v cht lng thng tin BCTC. Mu nghin cu trong lun vn,
mc d ph hp v mt ngha nghin cu nhng ch chim mt t l rt nh so
vi tng s DNNVV thi im nghin cu. Lun vn ch dng li phn tch mc
cht lng thng tin BCTC theo quy m cng nh theo ch k ton m DN
ang p dng, cha i su vo phn tch kim nh ANOVA c hay khng s khc
bit v cht lng thng tin gia cc DN c ngnh ngh kinh doanh khc nhau. T
phn tng quan ca lun vn tc gi c trnh by nhng nghin cu trong v ngoi
nc v cc nhn t nh hng n cht lng thng tin BCTC tuy nhin R2 ca
m hnh nghin cu ch gii thch 61,7% bin ph thuc nn s cn cc nhn t
khc m m hnh cha gii thch c v cc nhn t m m hnh xc nh c
ch yu l cc nhn t bn trong v t chc cng tc k ton.
T nhng hn ch ca lun vn y cng chnh l c s cc nghin cu
trong tng lai c iu kin v hng nghin cu su hn:
i tng kho st lng ha cht lng thng tinBCTC DNNVV ngoi
i tng cung cp thng tin cn c thm i tng s dng thng tin BCTC ,
 78

cht lng thng tin BCTC DNNVV c nh gi mt cch ton din v

khch quan hn. Mu nghin cu nn c thc hin theo phng php ly mu
xc sut v khng gian mu nn thu hp theo Qun hoc Phng tng gi tr
nghin cu. i su vo phn tch kim nh Anova c th kt lun rng c hay
khng s khc bit v cht lng thng tin BCTC gia cc DN c ngnh ngh kinh
doanh khc nhau. Kim nh thm cc nhn t bn ngoi c nh hng n cht
lng thng tin BCTC nh kim ton, kim sot ni b, mi trng kinh doanh,
suy thoi kinh t...
 TI LIU THAM KHO
TI LIU TING VIT
1. B Ti Chnh, 2002. Chun mc s 01: Chun mc chung
2. B Ti Chnh, 2002. Chun mc s 21: Trnh by BCTC
3. Cao Nguyn L Th, 2014. nh gi cc nhn t bn trong doanh nghip
tc ng n cht lng TTKT trn BCTC ca cc CTNY s giao dch
chng khon Tp. H Ch Minh. Lun vn Thc s, trng H Kinh T
TPHCM.
4. inh Phi H, 2014. Phng php nghin cu kinh t v vit lun vn thc s.
Nh xut bn Phng ng.

5. H Xun Thch, 2014. Cc nhn t bn trong tc ng n cht lng thng

tin BCTC. K yu hi tho Khoa hc, HKT.
6. Hong Trng v Chu Nguyn Mng Ngc, 2008. Phn tch d liu nghin
cu vi SPSS. TP.HCM: Nh xut bn Hng c.
7. Hunh Th Vn, 2012. Nghin cu hnh vi iu chnh li nhun cc cng
ty c phn trong nm u nim yt trn th trng chng khon Vit Nam.
Lun vn Thc s, trng H Kinh t Thnh ph H Ch Minh.
8. L Trng Vinh, 2008. Xy dng m hnh nh lng v kim nh thang o
tnh minh bch thng tin CTNY ti s giao dch chng khon Tp. H Ch
Minh. Lun vn Thc s, trng H Kinh T. TPHCM.
9. Nguyn Anh Hin, V Th Thy Vn, Phm Thanh Trung , 2015. Nghin
cu hnh vi iu chnh li nhun nh hng n cht lng BCTC ca cc
cng ty nim yt Vit Nam. ti NCKH cp trng, trng i hc Si
Gn.
10. Nguyn nh Tuyt, 2013. Cng tc k ton trong cc DNNVV trn a bn
tnh Bnh nh. Lun vn Thc s, trng i hc Nng.
11. Nguyn Bch Lin, 2012. Xc nh v kim sot cc nhn t nh hng n
cht lng thng tin k ton trong mi trng ng dng h thng hoch nh
 ngun lc doanh nghip (ERP) ti cc DN Vit Nam. Lun n Tin s, trng
H Kinh t Thnh ph H Ch Minh.
12. Nguyn nh Hng, 2010. H thng kim sot s minh bch thng tin ti
chnh cng b ca cc cng ty nim yt ti Vit Nam, Lun n Tin s, trng
H Kinh t Thnh ph H Ch Minh.
13. Nguyn nh Th, 2011. Phng php nghin cu khoa hc trong kinh
doanh. NXB Lao ng x hi, H Ni.
14. Nguyn Phc Sinh, 2008. Nng cao tnh hu ch trong BCTC DN Vit Nam
hin nay. Lun n Tin s, trng H Kinh t Thnh ph H Ch Minh.
15. Nguyn Th Huyn Trm, 2007. T chc cng tc k ton trong cc DNNVV
Vit Nam. Lun vn Thc s, trng H Kinh T TPHCM

16. Nguyn T Tm, Bi Th Thu, 2013. Cht lng thng tin k ton ti chnh
ca cc cng ty nim yt trn th trng chng khon Vit Nam. Tp ch
khoa hc v o to ngn hng (Thng 3/2013).
17. Phan c Dng, 2014. o lng cc yu t nh hng n thng tin trn
BCTC ca DN. K yu hi tho khoa hc, trng H Kinh t Thnh ph H
Ch Minh.
18. Phan Minh Nguyt, 2014. Xc nh v o lng mc nh hng ca cc
nhn t n cht lng TTKT trnh by trn BCTC ca cc CTNY Vit
Nam . Lun vn Thc s, trng H Kinh T TPHCM.
19. Trn nh Khi Nguyn, 2010. Bn v m hnh cc nhn t nh hng n
vn dng ch k ton trong cc DNNVV. Tp ch khoa hc v cng ngh,
S 5 (40).2010.
20. Trn Phc, 2014. C s vn ha Vit Nam nh hng n cht lng
thng tin trn BCTC DN Vit Nam. K yu hi tho khoa hc, trng H
Kinh t Thnh ph H Ch Minh.
21. Trn Vit Hng, 2014. Nhng thun li, kh khn chun mc k ton Vit
Nam (VAS) hi t chun mc k ton quc t (IFRS). K yu hi tho khoa
hc, trng H Kinh t Thnh ph H Ch Minh.
22. V Th nh Hng, 2008. Cc gii php nng cao tnh hu dng ca TTKT
i vi qu trnh ra quyt nh ca nh u t trn th trng chng khon
Vit Nam. Lun vn Thc s, trng H Kinh T TPHCM.
23. V Vn Nh, 2011. Gii php nng cao cht lng thng tin v cht lng
cng b thng tin ca cc doanh nghip nim yt trn TTCK Vit Nam.
ti nghin cu khoa hc cp B.
24. V Vn Nh, Nguyn nh Hng, 2009. Qun tr cng ty v s minh bch
thng tin ti chnh ca cng ty nim yt. Tp ch k ton, s 81 thng 12, tr
24-26.
25. V Vn Nh, Trn Th Thanh Hi, 2013. Mt s kin v cht lng BCTC
ca DNNVV Vit Nam. Tp ch Kinh t - K Thut, S 02 - 06/2013.

TI LIU TING ANH

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 PH LC 01:
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Knh gi: Qu Anh (Ch) c kho st
Ti l Phm Thanh Trung. Hin nay, ti ang l hc vin cao hc chuyn ngnh
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 nghip
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1 2 3 4 5
kh nng hot ng lin tc
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doanh nghip
Trung thc
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D hiu
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So snh c
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1 2 3 4 5
nm nay vi thng tin nm trc
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1 2 3 4 5
chc khc
ng k
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1 2 3 4 5
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 PH LC 05: KT QU PHN TCH NH LNG

Bng s 1: L nh vc hot ng chnh ca doanh nghip

Linh vuc hoat dong

Frequency Percent Valid Percent Cumulative Percent

Valid Thuong mai, dich vu 207 78.1 78.1 78.1
San xuat 19 7.2 7.2 85.3
Xay dung, cong nghiep 11 4.2 4.2 89.4
Khac 28 10.6 10.6 100.0
Total 265 100.0 100.0

Bng s 2: S lng nhn vin ca doanh nghip n cui nm 2014 (ngi)

So luong nhan vien (2014)

Frequency Percent Valid Percent Cumulative Percent

Valid Tu 10 tro xuong 85 32.1 32.1 95.5
Tu 10 den duoi 200 169 63.8 63.8 63.4
200 - 300 11 4.5 4.5 100.0
Total 265 100.0 100.0

Bng s 3: Tng ngun vn kinh doanh ca doanh nghip n cui nm 2014 (t

ng)
Tong von tinh den cuoi nam 2014 (ti dong)

Frequency Percent Valid Percent Cumulative Percent

Valid Tu 20 ti tro xuong 245 92.5 92.5 92.5
Tren 20 den 100 ti 20 7.5 7.5 100.0
Total 265 100.0 100.0

Bng s 4: Ch k ton p dng ti doanh nghip

Che do ke toan tai doanh nghiep

Frequency Percent Valid Percent Cumulative Percent

Valid Theo quyet dinh 48/2006/Q-BTC 194 73.2 73.2 73.2
Theo quyet dinh 15/2006/Q-BTC 71 26.8 26.8 100.0
Total 265 100.0 100.0
Bng s 5: h s Cronbachs alpha thang o h thng chng t k ton
Reliability Statistics
Cronbach's Alpha N of Items
.740 4
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
CT1 11.15 2.821 .677 .605
CT2 11.17 3.147 .504 .697
CT3 11.23 2.748 .419 .771
CT4 11.21 2.930 .588 .652

Bng s 6: h s Cronbachs alpha thang o hnh thc s sch k ton

Reliability Statistics
Cronbach's Alpha N of Items
.811 6
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
SS1 17.53 12.720 .643 .766
SS2 17.67 11.662 .743 .740
SS3 17.47 13.121 .596 .776
SS4 17.54 13.711 .515 .793
SS5 17.83 14.109 .263 .860
SS6 17.60 11.727 .772 .735

Bng s 7: h s Cronbachs alpha thang o hnh thc s sch k ton (Loi SS5)
Reliability Statistics
Cronbach's Alpha N of Items
.860 5
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
SS1 14.24 9.841 .588 .853
SS2 14.37 8.386 .803 .796
SS3 14.18 9.813 .618 .846
SS4 14.25 10.201 .562 .858
SS6 14.30 8.484 .825 .791
Bng s 8: h s Cronbachs alpha thang o h thng ti khon k ton
Reliability Statistics
Cronbach's Alpha N of Items
.894 3
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
TK1 7.52 4.281 .760 .874
TK2 7.51 4.008 .802 .839
TK3 7.51 3.955 .811 .831

Bng s 9: h s Cronbachs alpha thang o thu

Reliability Statistics
Cronbach's Alpha N of Items
.898 4
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
TH1 10.60 5.589 .708 .895
TH2 10.66 5.194 .872 .831
TH3 10.58 6.380 .672 .904
TH4 10.66 5.301 .860 .836

Bng s 10: h s Cronbachs alpha thang o nh qun l

Reliability Statistics
Cronbach's Alpha N of Items
.749 5
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
QL1 14.54 5.113 .652 .660
QL2 14.66 5.543 .373 .756
QL3 14.90 5.509 .274 .810
QL4 14.62 4.829 .708 .635
QL5 14.75 4.921 .697 .642
Bng s 11: h s Cronbachs alpha thang o nh qun l (Loi QL3)
Reliability Statistics
Cronbach's Alpha N of Items
.810 4
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
QL1 11.07 3.253 .716 .722
QL2 11.19 3.558 .424 .865
QL4 11.15 3.065 .752 .700
QL5 11.29 3.304 .659 .747

Bng s 12: h s Cronbachs alpha thang o mc tiu lp bo co ti chnh

Reliability Statistics
Cronbach's Alpha N of Items
.786 3
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
TC1 7.79 3.145 .607 .729
TC2 7.76 2.919 .688 .639
TC3 7.81 3.184 .582 .755

Bng s 13: h s Cronbachs alpha thang o b my k ton

Reliability Statistics
Cronbach's Alpha N of Items
.815 4
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
BM1 11.42 4.722 .611 .784
BM2 11.49 5.046 .640 .765
BM3 11.38 4.819 .703 .735
BM4 11.55 5.438 .597 .786
Bng s 14: h s Cronbachs alpha thang o cht lng thng tin trnh by trn bo
co ti chnh
Reliability Statistics
Cronbach's Alpha N of Items
.915 9
Item-Total Statistics
Scale Mean if Item Scale Variance if Corrected Item- Cronbach's Alpha if
Deleted Item Deleted Total Correlation Item Deleted
CL1 29.70 29.568 .691 .906
CL2 29.63 29.339 .689 .906
CL3 29.69 29.624 .710 .905
CL4 29.64 29.739 .655 .909
CL5 29.71 30.299 .745 .903
CL6 29.84 30.778 .672 .907
CL7 29.74 31.034 .684 .907
CL8 29.70 29.521 .791 .899
CL9 29.82 29.199 .714 .904

Bng s 15: Kt qu phn tch nhn t khm ph bin c lp (ln 1)

Bng s 15a: KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .843
Bartlett's Test of Sphericity Approx. Chi-Square 4240.235
df 351
Sig. .000

Bng s 15b: Total Variance Explained

Initial Eigenvalues Extraction Sums of Squared Loadings
Compon
ent Total % of Variance Cumulative % Total % of Variance Cumulative %
1 7.380 27.334 27.334 7.380 27.334 27.334
2 3.193 11.826 39.160 3.193 11.826 39.160
3 2.663 9.863 49.023 2.663 9.863 49.023
4 1.995 7.389 56.412 1.995 7.389 56.412
5 1.465 5.428 61.839 1.465 5.428 61.839
6 1.216 4.503 66.342 1.216 4.503 66.342
7 1.095 4.054 70.396 1.095 4.054 70.396
8 .824 3.051 73.447
9 .711 2.635 76.082
10 .655 2.426 78.508
11 .602 2.229 80.737
12 .563 2.087 82.824
13 .527 1.954 84.777
14 .471 1.743 86.521
15 .462 1.713 88.233
16 .425 1.575 89.808
17 .390 1.445 91.253
18 .380 1.406 92.659
19 .338 1.253 93.913
20 .321 1.190 95.102
21 .310 1.148 96.251
22 .260 .964 97.214
23 .242 .896 98.111
24 .211 .782 98.892
25 .185 .685 99.577
26 .074 .273 99.850
27 .041 .150 100.000
Extraction Method: Principal Component Analysis.

Bng s 15c: Rotated Component Matrixa

Component
1 2 3 4 5 6 7
SS6 .896
SS2 .879
SS1 .730
SS3 .696
SS4 .685
TH2 .906
TH4 .900
TH1 .806
TH3 .798
TK3 .893
TK2 .849
TK1 .832
BM3 .231 .781 .224
BM1 .766 .236
BM4 .251 .718
BM2 .201 .327 .692
QL4 .878
 QL1 .841
QL5 .833
QL2 .477 .495
CT1 .227 .804
CT2 .730 .232
CT4 .361 .706
CT3 .247 .367 .411 .256
TC3 .758
TC1 .233 .202 .709
TC2 .252 .225 .701
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a. Rotation converged in 6 iterations.

Bng s 16: Kt qu phn tch nhn t khm ph bin c lp (ln 2)

Bng s 16: KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .836
Bartlett's Test of Sphericity Approx. Chi-Square 3993.565
df 300
Sig. .000

Bng s 16b: Total Variance Explained

Initial Eigenvalues Extraction Sums of Squared Loadings
Compon
ent Total % of Variance Cumulative % Total % of Variance Cumulative %
1 6.871 27.485 27.485 6.871 27.485 27.485
2 3.147 12.587 40.072 3.147 12.587 40.072
3 2.606 10.424 50.496 2.606 10.424 50.496
4 1.908 7.632 58.128 1.908 7.632 58.128
5 1.432 5.726 63.854 1.432 5.726 63.854
6 1.183 4.731 68.585 1.183 4.731 68.585
7 1.065 4.261 72.846 1.065 4.261 72.846
8 .720 2.879 75.725
9 .698 2.792 78.517
10 .581 2.326 80.843
11 .540 2.162 83.004
12 .504 2.016 85.020
13 .469 1.875 86.895
14 .434 1.737 88.632
15 .413 1.653 90.286
16 .392 1.567 91.852
17 .342 1.369 93.221
18 .338 1.354 94.575
19 .322 1.287 95.862
20 .266 1.062 96.925
21 .249 .996 97.920
22 .215 .861 98.782
23 .188 .753 99.535
24 .076 .302 99.837
25 .041 .163 100.000
Extraction Method: Principal Component Analysis.

Bng s 16c: Rotated Component Matrixa

Component
1 2 3 4 5 6 7
SS6 .903
SS2 .891
SS1 .720
SS3 .718
SS4 .685
TH2 .909
TH4 .903
TH1 .803
TH3 .799
BM3 .772 .237 .212
BM1 .763 .250
BM4 .237 .735
BM2 .700 .324
TK3 .897
TK2 .854
TK1 .833
QL4 .886
QL1 .856
QL5 .837 .211
CT1 .235 .790
CT2 .758 .243
CT4 .358 .716
TC3 .220 .772
TC1 .248 .221 .714
TC2 .217 .259 .703
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a. Rotation converged in 6 iterations.

Bng s 17: Kt qu phn tch nhn t khm ph bin ph thuc

Bng s 17a: KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .753
Bartlett's Test of Sphericity Approx. Chi-Square 1874.160
df 36
Sig. .000

Bng s 17b: Total Variance Explained

Initial Eigenvalues Extraction Sums of Squared Loadings
Compo
nent Total % of Variance Cumulative % Total % of Variance Cumulative %
1 5.409 60.101 60.101 5.409 60.101 60.101
2 .943 10.476 70.577
3 .873 9.703 80.280
4 .591 6.565 86.845
5 .457 5.073 91.918
6 .362 4.026 95.944
7 .143 1.586 97.529
8 .131 1.454 98.983
9 .092 1.017 100.000
Extraction Method: Principal Component Analysis.

Bng s 17c: Component Matrixa

Component
1
CL8 .853
CL5 .821
CL9 .785
CL3 .772
CL7 .768
CL1 .758
CL2 .749
CL6 .739
CL4 .723
Extraction Method: Principal Component Analysis.
a. 1 components extracted.
 Bng s 18: Ma trn cc h s tng quan Pearson
Correlations

CL SS TH BM TK QL CT TC
** ** ** ** ** ** **
CL Pearson Correlation 1 .354 .417 .618 .479 .424 .518 .613
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** **
SS Pearson Correlation .354 1 .187 .272 .012 .090 .107 .338
Sig. (2-tailed) .000 .002 .000 .847 .144 .083 .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** **
TH Pearson Correlation .417 .187 1 .232 .202 .090 .352 .338
Sig. (2-tailed) .000 .002 .000 .001 .144 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** ** **
BM Pearson Correlation .618 .272 .232 1 .397 .306 .432 .495
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** **
TK Pearson Correlation .479 .012 .202 .397 1 .246 .350 .429
Sig. (2-tailed) .000 .847 .001 .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** **
QL Pearson Correlation .424 .090 .090 .306 .246 1 .356 .277
Sig. (2-tailed) .000 .144 .144 .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** **
CT Pearson Correlation .518 .107 .352 .432 .350 .356 1 .434
Sig. (2-tailed) .000 .083 .000 .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** ** **
TC Pearson Correlation .613 .338 .338 .495 .429 .277 .434 1
Sig. (2-tailed) .000 .000 .000 .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
**. Correlation is significant at the 0.01 level (2-tailed).

Bng s 19: Kt qu phn tch hi qui bi

Bng s 19a: Model Summaryb
Std. Error of the
Model R R Square Adjusted R Square Estimate Durbin-Watson
a
1 .792 .628 .617 .42050 1.848
a. Predictors: (Constant), TC, QL, SS, TH, TK, CT, BM
b. Dependent Variable: CL
 Bng s 19b:ANOVAb
Model Sum of Squares df Mean Square F Sig.
a
1 Regression 76.594 7 10.942 61.881 .000
Residual 45.444 257 .177
Total 122.038 264
a. Predictors: (Constant), TC, QL, SS, TH, TK, CT, BM
b. Dependent Variable: CL

Bng s 19c:Coefficientsa
Standardized
Unstandardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) -.579 .233 -2.482 .014
SS .138 .038 .152 3.631 .000 .827 1.209
TH .146 .037 .167 3.978 .000 .820 1.220
BM .250 .045 .266 5.595 .000 .640 1.563
TK .115 .031 .167 3.724 .000 .724 1.381
QL .189 .045 .175 4.175 .000 .829 1.206
CT .148 .058 .121 2.562 .011 .655 1.527
TC .164 .041 .201 4.022 .000 .580 1.725
a. Dependent Variable: CL

Bng s 20: Ma trn cc h s tng quan Spearman

Correlations

ABSRES1 SS TH BM TK QL CT TC
Spearman ABSRES1 Correlation Coefficient 1.000 -.014 -.075 -.020 -.110 -.118 -.022 -.106
's rho
Sig. (2-tailed) . .817 .225 .747 .075 .056 .724 .086
N 265 265 265 265 265 265 265 265
** ** * **
SS Correlation Coefficient -.014 1.000 .196 .275 .071 .154 .095 .326
Sig. (2-tailed) .817 . .001 .000 .251 .012 .125 .000
N 265 265 265 265 265 265 265 265
** ** ** * ** **
TH Correlation Coefficient -.075 .196 1.000 .240 .226 .155 .365 .349
Sig. (2-tailed) .225 .001 . .000 .000 .011 .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** **
BM Correlation Coefficient -.020 .275 .240 1.000 .423 .335 .391 .490
Sig. (2-tailed) .747 .000 .000 . .000 .000 .000 .000
N 265 265 265 265 265 265 265 265
 ** ** ** ** **
TK Correlation Coefficient -.110 .071 .226 .423 1.000 .259 .329 .454
Sig. (2-tailed) .075 .251 .000 .000 . .000 .000 .000
N 265 265 265 265 265 265 265 265
* * ** ** ** **
QL Correlation Coefficient -.118 .154 .155 .335 .259 1.000 .417 .314
Sig. (2-tailed) .056 .012 .011 .000 .000 . .000 .000
N 265 265 265 265 265 265 265 265
** ** ** ** **
CT Correlation Coefficient -.022 .095 .365 .391 .329 .417 1.000 .414
Sig. (2-tailed) .724 .125 .000 .000 .000 .000 . .000
N 265 265 265 265 265 265 265 265
** ** ** ** ** **
TC Correlation Coefficient -.106 .326 .349 .490 .454 .314 .414 1.000
Sig. (2-tailed) .086 .000 .000 .000 .000 .000 .000 .
N 265 265 265 265 265 265 265 265
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).