The solution accounting and auditing Vietnam international regional level
In the new economic mechanism , market economy , open integration , accounting and auditing not only a tool of economic management and financial information and provide useful, reliable service decision and business management , which has become a service industry - a field service support business management - important within each country , the region and the world . International economic integration brings long -term benefits , but poses many challenges to the economy Vietnamese economy . Vietnam joined AFTA has been in the process of tariff reduction . In the framework of cooperation with ASEAN countries of Vietnam has participated in the negotiations and commitments to open services markets . Vietnam has officially become the 21 th member of the Economic Cooperation Forum Asia - Pacific Economic Cooperation (APEC ) . In the framework of APEC Vietnam has launched a national action plan on a voluntary basis , towards the liberalization of trade and investment in 2020 . Bilateral trade agreements Vietnamese - Americans have been signed and entered into force in 2001 . Since early 2007 , the Vietnam became an official member of the World Trade Organization ( WTO ) . Integration is only effective and beneficial when we take appropriate steps in the whole process of negotiation , commitment to strictly implement international commitments , including bilateral and multilateral .
Accounting and auditing as a discipline , a field of trade and services of interest fairly comprehensive integration . General commercial services , commercial services accounting and auditing in particular has become an important economic sector and a significant proportion of a country's trade and globalization . Liberalisation of trade in services , liberalization of accounting services , auditing services have become the concern of many countries , especially developing countries . The objective of liberalizing trade in services , accounting services and is the national audit remove the limitations , barriers to activity of legal entities and foreign entities on its territory and spent regulations for each national treatment ( NT ) . This means that there is no discrimination in trade of goods and services . Accordingly each member for services to other members of the same preferential treatment as incentives for service of any other members . No country is entitled to special commercial advantages than other countries . Members are treated fairly and are benefiting from the decision- negotiations on tariffs , non-tariff barriers on goods and services market opening . Regulation of national treatment ( NT ) also provides a product or service to market imported into a country to be given preferential treatment as products or services similar to domestic production . Contents of liberalization of trade in services , including accounting services and auditing is expressed through four forms:
- Providing services across borders ,
- Consumer Services Overseas
- Commercial presence ,
- Presence of natural persons ,
In 4 forms provide this service in the field of accounting and auditing , the supply of services through commercial presence and presence of natural persons are more interested Member States and is also active form effective , easy to be accepted .
Accounting and auditing in a market economy , in addition to roles provide reliable information for management decisions and economic - financial , have been recognized as an indispensable service of a background open economy . The law of Vietnam and many countries have recognized and have rules about forensic accounting practice , audit of service providers accounting and auditing . In Vietnam's commitment to implement , Vietnam has a market opening schedule service accounting and auditing . There will be service accounting firm auditing of foreigners allowed to establish and operate in Vietnam . In contrast , the accounting firm services Audit of Vietnam - will be allowed to operate in foreign countries as Vietnam's investors to invest abroad . The expert accountants and auditors practicing certificate , are eligible to practice and practice will be allowed to provide services not only in the country but also abroad.
Obviously , market services accounting and auditing uniform has formed in the ASEAN region . It is a fact, a new request , a new opportunity for the development and integration of the accounting profession and auditing in the region . Market services accounting - auditing uniformly require preparation in all member states of the regulatory framework , the harmonization of accounting standards , auditing standards , narrowing the gap difference , the coordination and coherence of the program , training content , training , testing and evaluating the quality of training , quality of service , on the mutual recognition of certificates of practice each country ... There are things to do from the state at the national level . But there are so many things to do from the organizations themselves , individual practitioners , from professional organizations .
1 . Requirements set for the accounting and auditing
In the mechanism of the market economy and open environment , integration with requirements set out accounting and auditing has been a fundamental change in the quality and improved :
- Provides financial and economic information comprehensive , complete , timely and reliable for all subjects in and outside the unit .
- Satisfying the requirements of corporate governance , financial governance .
- Analysis and forecasting economic - financial operating and serving the economic decision - finance .
2 . Characteristics and nature of accounting and auditing in the market economy
In the market economy , the nature of accounting and auditing has been a fundamental change , not mere recognition Organization , processing and synthesis of information economics and finance , not just tools inventory , control and performance measurement and economic efficiency - financing, which became operational financial services , a field service support business operations , support operations management . This activity is of high quality services , there are certain legal value and can not be broken product , service lacks credibility . The independence , impartiality , legal evidence , and professional qualities required quality control services are features of this type of service .
3 . The demands and specific requirements for the practice of accounting and auditing
Starting from the characteristics and nature of accounting and auditing , the accounting practice and audit in the new economic mechanism , we must first have a high level of professionalism , dedication and professional responsibility . Only thus can provide quality services at the request of the objects used in hard economic services . Professional capacity , have knowledge , capacity , level of organization , administration work , skill and sensitivity , creativity in business process , especially the capacity to handle financial and economic operations in a dynamic economy and integration . The quality and professional ethics : honesty , objectivity and the professional . field of work . The field of professional accountants and auditors is essential not only for careers but also are essential for economic , social , healthy weight for the financial and economic activities of the country of any investors , all economists . Requires the professional accountant should respect the reality and objectivity of economic activities , opinions and attitudes before the economic and financial information to demonstrate strong accountability and professional , the reliability and authenticity of evidence , the softness in behavior and persuasive .
For capacity accounting profession , audit must meet the following specific requirements :
- Have the necessary understanding of the law , especially understanding and compliance capabilities , explain the legal provisions on economic and financial matters .
- Good knowledge of economics , finance , understanding the regulation of accounting and auditing
- Ability to organize the collection , processing and synthesizing information under the economic and financial management requirements .
- To advise on corporate governance , in business decisions , investment strategy and business
- Ability to adapt in a multi-dimensional economic environment , fluctuating .
4 . The difficulties and challenges for accounting and auditing Vietnam - Reality accounting staff and auditors in Vietnam
- Have established a legal framework for accounting and auditing for the operation and professional activities . The accounting system has been reformed and gradually approach with principles , practices and accounting standards world and regional
- Team accounting practice systematically trained and experienced in professional activities , to overcome challenges and difficulties , easy to adapt to new circumstances .
- Most really love my job , and passionately dedicated professional , ready access and acquire new ones . Ham learned , for progress
- Be aware compliance, discipline , discipline .
- Personals operate in a static environment , passive , resigned .
- Awareness of accounting and auditing in a market economy are limited , in many cases just at work accounting , auditing plain , did not realize that the role , and not make the effects work accounting is really management tools , operating financial and economic activities , effective tool in business administration , actively participate inventory control , performance measurement of financial economics and efficiency investment and business performance .
- The role and impact of professional associations are not strong enough
5 . Improve range of accounting and auditing in Vietnam up position in professional matches in the region and the world
Objective requirements must soon raise the status and quality of professional activities of the accounting and auditing Vietnam . Accounting and auditing Vietnam is a tool to manage economic and financial confidence , contributing to creating a healthy investment environment and the successful integration provides the highest efficiency for the country in the field of trade services . There is much work to be done , including the immediate and long term , including the employment strategy and bring btinh temporary solution , but should focus on doing well after some work
A uniformly high - cognitive activity for the accounting and auditing , properly respected accounting and auditing not only as a management tool , the organization of information systems , but also as as a service sector - financial services business support , operational support national finances . Need proper awareness and practical impact assessment of the reliability , usefulness of financial and economic information provided by accountants , auditors are certified to meet the requirements of investment decisions , management decisions safety and protection of state property first , people
Two - Continue to improve the legislation on financial , accounting and audit , first legal regulation on the financial state of the independent audit , control and internal audit . Review and supplement the legal provisions on accounting , auditing state , the practice of accounting, auditing practice, ensuring a complete legal framework for accounting and auditing in the economy schools in accordance with Vietnam and selectively absorb the principles , practices and international standards on accounting and auditing . Research and adjustment of regulatory standards , titles , powers, functions and accounting professionals , Certified Public Accountant , certified public accountant practice , auditors and auditors have a practicing certificate , to avoid confusion and misunderstanding today. Soon there is a consensus in the AFA Membership and appropriate standards and criteria of Vietnam.
Three - Innovation program , content , methods and improving the quality of training of accounting and auditing at every level , all levels , fostering the chief accountant , professional accounting examinations and auditors . Actively participate in and promote the early members of the AFA creating partnerships in education , training , certification and regulation practice recognized certification practice between member organizations . Early completion of the program and training content , training and auditing accounting for ASEAN countries shared .
Four - Enhanced management and control of professional ethics and practice quality accounting and auditing . This is a new job but are essential to improve the status and quality of career
In - Strengthening the role and operation of quality professional organizations . Islamic Accounting and Audit of Vietnam ( VAA ) , a member of the Association of Scientific and Technical Vietnam, a member of the Federation of ASEAN Accounting ( AFA ) . Society has been actively involved in the activities , and contributing to worthy and important career development in the region and enhance its position in the region as well as AFA in the accounting profession in the world. Society has continued launching initiatives profession , including initiatives for cooperation and training , occupational training , uniform programs , training content , training , and certification practice recognized certification accounting practice and auditing . Council and its member organizations are actively implementing the management accounting practice and financial audit by the Ministry of transfer . During the Council needs to innovate more powerful than both the organization and method of operation and internal operations to fulfill the function gathers and professional control .
According to Dr. Dang Van Thanh