{"id":34380,"date":"2023-12-08T04:00:17","date_gmt":"2023-12-08T04:00:17","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-sang-tao-creative-accounting-la-gi-nhung-tac-dong-tieu-cuc-va-tich-cuc.html"},"modified":"2023-12-23T20:56:56","modified_gmt":"2023-12-23T13:56:56","slug":"ke-toan-sang-tao-creative-accounting-la-gi-nhung-tac-dong-tieu-cuc-va-tich-cuc","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-sang-tao-creative-accounting-la-gi-nhung-tac-dong-tieu-cuc-va-tich-cuc.html","title":{"rendered":"K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o (Creative Accounting) l\u00e0 g\u00ec? Nh\u1eefng t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c v\u00e0 t\u00edch c\u1ef1c"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Stolen Child<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o\u00a0<\/font><\/b><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/b> trong ti\u1ebfng Anh l\u00e0 Creative Accounting<\/b>.\u00a0<\/p>\n

K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/b> l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh, trong \u0111\u00f3 k\u1ebf to\u00e1n s\u1eed d\u1ee5ng c\u00e1c ki\u1ebfn th\u1ee9c v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc, chu\u1ea9n m\u1ef1c, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n, \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c con s\u1ed1 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. T\u1ea1i Vi\u1ec7t Nam, h\u00e0nh vi n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 “qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn”.<\/p>\n

K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o l\u00e0 vi\u1ec7c v\u1eadn d\u1ee5ng m\u1ed9t c\u00e1ch linh ho\u1ea1t v\u00e0 s\u00e1ng t\u1ea1o c\u00e1c k\u0129<\/span> thu\u1eadt trong k\u1ebf to\u00e1n, hay c\u00f2n g\u1ecdi l\u00e0 c\u00e1c “th\u1ee7 thu\u1eadt”, \u0111\u1ec3 “bi\u1ebfn t\u1ea5u” th\u00f4ng tin tr\u00ean BCTC nh\u1eb1m t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn nh\u1eadn th\u1ee9c c\u1ee7a ng\u01b0\u1eddi \u0111\u1ecdc BCTC.\u00a0<\/p>\n

Theo Charles W.Mulford v\u00e0 Eugene E.Comiskey (2002), k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/b> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn c\u00f3 ch\u1ee7 \u00fd c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n nh\u1eb1m thao t\u00fang l\u1ee3i nhu\u1eadn, \u0111\u1ec3 h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau b\u1edfi c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd ho\u1eb7c \u0111\u1ec3 l\u00e0m l\u1ee3i nhu\u1eadn tr\u1edf n\u00ean \u0111\u1eb9p h\u01a1n.\u00a0<\/p>\n

K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c th\u1ee7 thu\u1eadt: Aggressive Accounting, Earning Mannagement, Income Smoothing,\u00a0Fraudunt Reporting,…<\/p>\n

Nh\u01b0 v\u1eady, d\u00f9 c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nhau l\u00e0 K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/b> hay Qu\u1ea3n tr\u1ecb l\u1ee3i nhu\u1eadn<\/b>, th\u00ec \u0111\u00f3 l\u00e0 vi\u1ec7c l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u00e0nh vi \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 chi ph\u00ed b\u1eb1ng c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n. T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh, n\u00f3 c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n c\u0169ng nh\u01b0 m\u1edf ra m\u1ed9t c\u00e1ch m\u1edbi \u0111\u1ec3 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/p>\n

N\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/font><\/h3>\n

Vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/b> \u0111\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p r\u1ea5t phong ph\u00fa. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n v\u1ec1 doanh thu, v\u1ed1n h\u00f3a, ghi nh\u1eadn t\u00e0i s\u1ea3n hay n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i nh\u1eefng con s\u1ed1 tr\u00ean BCTC:<\/p>\n

L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed<\/b><\/p>\n

L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed (v\u00e0 k\u1ebft qu\u1ea3 l\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn l\u1ee3i nhu\u1eadn). L\u1ef1a ch\u1ecdn m\u1ed9t (ho\u1eb7c m\u1ed9t s\u1ed1) ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho ph\u00e9p ghi nh\u1eadn doanh thu s\u1edbm h\u01a1n v\u00e0 chuy\u1ec3n d\u1ecbch ghi nh\u1eadn chi ph\u00ed v\u1ec1 sau s\u1ebd l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn b\u00e1o c\u00e1o trong k\u1ef3 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.\u00a0<\/p>\n

L\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed v\u00e0 c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n<\/b><\/p>\n

Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169ng cho ph\u00e9p DN \u0111\u01b0\u1ee3c ph\u00e9p v\u1eadn d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00f4ng qua vi\u1ec7c l\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed. Nh\u00e0 qu\u1ea3n tr\u1ecb quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n d\u1ecbch v\u1ec1 sau (ho\u1eb7c ghi nh\u1eadn s\u1edbm h\u01a1n) m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed s\u1ebd l\u00e0m gi\u1ea3m (ho\u1eb7c t\u0103ng) chi ph\u00ed c\u1ee7a ni\u00ean \u0111\u1ed9 hi\u1ec7n h\u00e0nh.\u00a0<\/p>\n

C\u00e1c lo\u1ea1i chi ph\u00ed c\u00f3 th\u1ec3 chuy\u1ec3n d\u1ecbch th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn bao g\u1ed3m: chi ph\u00ed b\u1ea3o hi\u1ec3m h\u1ecfa ho\u1ea1n, gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m. Nh\u1eefng lo\u1ea1i chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o ni\u00ean \u0111\u1ed9 ph\u00e1t sinh ho\u1eb7c ph\u00e2n b\u1ed5 cho m\u1ed9t s\u1ed1 k\u1ef3 (d\u1ef1a v\u00e0o nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p). <\/p>\n

L\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n
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L\u1ef1a ch\u1ecdn th\u1eddi \u0111i\u1ec3m mua hay thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u0169ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n. Nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh khi n\u00e0o v\u00e0 m\u1ee9c \u0111\u1ed9 c\u00e1c chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p c\u1ea3i t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ra.\u00a0<\/p>\n

Nh\u00e0 qu\u1ea3n tr\u1ecb c\u0169ng c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea9y nhanh ho\u1eb7c l\u00e0m ch\u1eadm l\u1ea1i vi\u1ec7c ghi nh\u1eadn l\u1ee3i nhu\u1eadn hay thua l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. \u0110\u1ea9y nhanh hay l\u00e0m ch\u1eadm l\u1ea1i vi\u1ec7c g\u1eedi h\u00e0ng cho kh\u00e1ch h\u00e0ng v\u00e0o th\u1eddi \u0111i\u1ec3m g\u1ea7n cu\u1ed1i ni\u00ean \u0111\u1ed9 c\u0169ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn b\u00e1o c\u00e1o trong k\u1ef3.<\/p>\n

B\u1ea3n ch\u1ea5t c\u1ee7a k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o<\/font><\/h3>\n

X\u00e9t v\u1ec1 g\u00f3c \u0111\u1ed9 ti\u00eau c\u1ef1c<\/b><\/p>\n

Khi s\u1eed d\u1ee5ng k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o v\u1edbi m\u1ee5c \u0111\u00edch kh\u00f4ng t\u00edch c\u1ef1c, n\u00f3 c\u00f3 th\u1ec3 l\u00e0 c\u00f4ng c\u1ee5 cho nh\u1eefng k\u1ebb tham nh\u0169ng ho\u1eb7c che d\u1ea5u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111ang gi\u1ea3m s\u00fat c\u1ee7a c\u00f4ng ty. C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t s\u1ed1 h\u00e0nh vi nh\u01b0:<\/p>\n

Gi\u1ea3m c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc; DN s\u1ebd b\u00e1o c\u00e1c l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n \u1edf m\u1ee9c th\u1ea5p \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p <\/p>\n

T\u1eeb \u0111\u00f3 vi\u1ec7c th\u1ef1c hi\u1ec7n\u00a0 K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o c\u00f3 th\u1ec3 g\u00e2y h\u1ea1i kh\u00f4ng nh\u1ecf cho nh\u00e0 n\u01b0\u1edbc, c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 n\u1ec1n kinh t\u1ebf \u0111\u1ea5t n\u01b0\u1edbc.<\/p>\n

X\u00e9t v\u1ec1 g\u00f3c \u0111\u1ed9 t\u00edch c\u1ef1c<\/b><\/p>\n

B\u1ea3n th\u00e2n vi\u1ec7c th\u1ef1c hi\u1ec7n K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o <\/b>kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0nh vi ti\u00eau c\u1ef1c. N\u00f3 ch\u1ec9 mang \u00fd ngh\u0129a ti\u00eau c\u1ef1c khi \u0111\u1ed9ng c\u01a1 c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n l\u00e0 nh\u1eb1m t\u1ea1o ra th\u00f4ng tin sai l\u1ec7ch \u0111\u1ec3 \u0111\u00e1nh l\u1eeba nh\u1eefng ng\u01b0\u1eddi quan t\u00e2m \u0111\u1ebfn BCTC c\u1ee7a doanh nghi\u1ec7p m\u00e0 th\u00f4i.\u00a0<\/p>\n

N\u00f3 gi\u00fap t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn vi\u1ec7c kinh doanh c\u1ee7a DN v\u00e0 ch\u1ec9 \u0111\u00fang h\u01b0\u1edbng \u0111\u1ea7u t\u01b0 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong t\u01b0\u01a1ng lai. T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng quy \u0111\u1ecbnh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ban h\u00e0nh, n\u00f3 c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n c\u0169ng nh\u01b0 m\u1edf ra m\u1ed9t c\u00e1ch m\u1edbi \u0111\u1ec3 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/p>\n

(Theo ThS. D\u01b0\u01a1ng Th\u1ecb Thanh Hi\u1ec1n, B\u1ed9 m\u00f4n K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, Tr\u01b0\u1eddng \u0110H Duy T\u00e2n<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n s\u00e1ng t\u1ea1o (ti\u1ebfng Anh: Creative Accounting) l\u00e0 vi\u1ec7c l\u00e0m thay \u0111\u1ed5i s\u1ed1 li\u1ec7u l\u1ee3i nhu\u1eadn, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u00e0nh vi \u0111i\u1ec1u ch\u1ec9nh doanh thu v\u00e0 chi ph\u00ed b\u1eb1ng c\u00f4ng c\u1ee5 k\u1ebf to\u00e1n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34380"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34380"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34380\/revisions"}],"predecessor-version":[{"id":67994,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34380\/revisions\/67994"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}