{"id":34613,"date":"2023-12-08T04:10:49","date_gmt":"2023-12-08T04:10:49","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nguyen-tac-than-trong-conservatism-principle-la-gi.html"},"modified":"2023-12-23T20:57:47","modified_gmt":"2023-12-23T13:57:47","slug":"nguyen-tac-than-trong-conservatism-principle-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nguyen-tac-than-trong-conservatism-principle-la-gi.html","title":{"rendered":"Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng (Conservatism principle) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng (Conservatism principle)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/b> trong ti\u1ebfng Anh l\u00e0 Conservatism principle<\/b>. Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng l\u00e0 m\u1ed9t trong c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u1edbi n\u1ed9i dung: “Th\u1eadn tr\u1ecdng l\u00e0 vi\u1ec7c xem x\u00e9t, c\u00e2n nh\u1eafc, ph\u00e1n \u0111o\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn”.<\/p>\n

\u00dd ngh\u0129a<\/font><\/h3>\n

– Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/b> xu\u1ea5t ph\u00e1t t\u1eeb y\u00eau c\u1ea7u v\u1ec1 t\u00ednh tin c\u1eady c\u1ee7a th\u00f4ng tin k\u1ebf to\u00e1n.\u00a0<\/p>\n

– M\u1ed9t h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n c\u00f3 \u0111\u1ed9 th\u1eadn tr\u1ecdng cao s\u1ebd \u0111\u00e1ng tin c\u1eady h\u01a1n so v\u1edbi m\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n kh\u00f4ng th\u1eadn tr\u1ecdng.<\/p>\n

N\u1ed9i dung th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/font><\/h3>\n

– Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng <\/b>c\u00f3 n\u1ed9i dung ch\u00ednh l\u00e0: K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn t\u0103ng chi ph\u00ed ho\u1eb7c ghi gi\u1ea3m t\u00e0i s\u1ea3n khi c\u00f3 d\u1ea5u hi\u1ec7u x\u1ea3y ra, c\u00f2n ghi nh\u1eadn doanh thu ho\u1eb7c t\u0103ng ngu\u1ed3n v\u1ed1n, t\u00e0i s\u1ea3n ch\u1ec9 khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn.<\/p>\n

– Trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/i> do c\u00f3 qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c do c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

– Beaver v\u00e0 Ryan, “Conditional and Unconditional Conservatism:Concepts and Modeling” ph\u00e2n lo\u1ea1i vi\u1ec7c th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/b> k\u1ebf to\u00e1n theo hai tr\u01b0\u1eddng h\u1ee3p l\u00e0: th\u1eadn tr\u1ecdng c\u00f3 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eadn tr\u1ecdng kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n.\u00a0<\/p>\n

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– Kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa hai d\u1ea1ng nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/i> l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u00f3 \u0111i\u1ec1u ki\u1ec7n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c s\u1ef1 ki\u1ec7n tin t\u1ee9c kinh t\u1ebf trong khi \u0111\u00f3 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00f4 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o y\u1ebfu t\u1ed1 n\u00e0y.\u00a0<\/p>\n<\/p>\n

– Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/b> x\u1ea3y ra khi c\u00e1c th\u00f4ng tin kinh t\u1ebf ti\u00eau c\u1ef1c c\u00f3 \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ghi nh\u1eadn nhanh h\u01a1n c\u00e1c th\u00f4ng tin kinh t\u1ebf t\u00edch c\u1ef1c.\u00a0<\/p>\n

N\u00f3i c\u00e1ch kh\u00e1c, nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m l\u00e0 th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng gi\u1ed1ng nhau khi ghi nh\u1eadn c\u00e1c th\u00f4ng tin kinh t\u1ebf ti\u00eau c\u1ef1c v\u00e0 t\u00edch c\u1ef1c v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/p>\n

Theo \u0111\u00f3, c\u00e1c qui<\/span> \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n (do c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy<\/span>\u1ec1n ban h\u00e0nh) cho ph\u00e9p doanh nghi\u1ec7p ghi nh\u1eadn gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ho\u1eb7c ghi nh\u1eadn chi ph\u00ed khi c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y c\u00f3 kh\u1ea3 n\u0103ng x\u1ea3y ra, trong khi ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn doanh thu hay t\u0103ng t\u00e0i s\u1ea3n ghi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn.<\/p>\n

– Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00f4 \u0111i\u1ec1u ki\u1ec7n<\/b> x\u1ea3y ra khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c ghi nh\u1eadn m\u1ed9t c\u00e1ch nh\u1ea5t qu\u00e1n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb k\u1ebf to\u00e1n r\u00f2ng.<\/p>\n

Kh\u00e1c v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u00f3 \u0111i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00f4 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c th\u00f4ng tin s\u1ef1 ki\u1ec7n. Khi \u0111\u00f3 doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

Li\u00ean h\u1ec7 th\u1ef1c ti\u1ec5n<\/font><\/h3>\n

– T\u1ea1i Vi\u1ec7t Nam, trong\u00a0chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 01\u00a0c\u0169ng th\u1ec3 hi\u1ec7n \u0111i\u1ec1u n\u00e0y. C\u00e1c v\u00ed d\u1ee5 v\u1ec1 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/i> bao g\u1ed3m: K\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i) theo c\u00e1c qui<\/span> \u0111\u1ecbnh; \u0110\u00e1nh gi\u00e1 l\u1ea1i nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u2026<\/p>\n

– C\u00e1c v\u00ed d\u1ee5 v\u1ec1 nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00f4 \u0111i\u1ec1u ki\u1ec7n<\/i> bao g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao nhanh, chi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc (tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa, chi ph\u00ed b\u1ea3o h\u00e0nh)\u2026<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh;\u00a0ThS. Nguy\u1ec5n Th\u1ecb B\u00edch Th\u1ee7y, “Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n \u2013 N\u1ed9i dung v\u00e0 c\u00e1ch th\u1ee9c \u0111\u00e1nh gi\u00e1 vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c doanh nghi\u1ec7p”)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng (ti\u1ebfng Anh: Conservatism principle) l\u00e0 m\u1ed9t trong c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u01a1 b\u1ea3n v\u1edbi n\u1ed9i dung: “Th\u1eadn tr\u1ecdng l\u00e0 vi\u1ec7c xem x\u00e9t, c\u00e2n nh\u1eafc, ph\u00e1n \u0111o\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u1eadp c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng ch\u1eafc ch\u1eafn”.\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\/34613"}],"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=34613"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34613\/revisions"}],"predecessor-version":[{"id":68121,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34613\/revisions\/68121"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}