BO GIAO Dl)C & DAO T~O
TRUONG D~I HQC KINH TE THANH PHO

uo cui MINH

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DE TAl NGHIEN cuu KHOA HQC CAP BQ

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HOAN THI~N

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THONG KE TOAN AP Dl)NG


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TOAN CUA CONG TY CO

PBAN NIEM vET TREN TBf TRt1i1NG CmJNG KBOAN

2.1. Ttnh hlnh thi tni'ong chung khoan Vi~t Nam va ho~t dt?ng cua cac
"
~
h): . ,..
,..,
6
cong ty co p an n1em yet. ................................................................ 2
2.2. Th\fc tr~ng cua h~ th6ng Ke' toan ap d1,mg cho cac cong ty c6
phffn ....................................................................................... 29
2.2.1 H~ th6ng thong tin ke' toan cung ca"p cho thi tntong chung
khoan ................................................................................ 30
2.2.1.1 Thong tin tren Bang din dO'i ke' toan ............................. 30
2.2.1.2 Thong tin tren bang ke't qua ho~t dt?ng kinh doanh ........... .32
2.2.2 H~ thO'ng Tai khoan va vi~c ghi nh~n thong tin tren cac tai
khoan ............................................................................ 34
2.2.3 Th\fc tr~ng h~ thO'ng ke' toan sti' dt,mg trong cac cong ty niem yet 0'
Vi~tNam ....................................................................... 40



DE NANG CAO TINH Hf1u

TREN THJ TRlfi1NG cllfJNG

KHOAN.

" cau
~ hoan
' th'"
' V'"t
1~n h"
~ th""
· ong k"'t
e oan
1~ Nam ....................... .54
3. 1. Yeu
3.2. Quan di~m djnh hu'ong .......................................................56
3.3. Cac giai phap hoan thic$n he$ tho'ng ke' toan doanh nghic$p d~ nang cao

tinh htru ich cua thong tin cong bO' tren thi tru'C1ng chung khoan.
3.3.1. Do'i vdi cac chu~n mttc ke' toan da du
te' d~c thu t~i cong ty c6 ph~n.
3.4.2.1. Phat hanh c6 phie'u thong qua phie'u dAng ky d~t mua ...... 74
3.4.2.2. Phat hanh trai phie'u chuy8n d6i ............................... ; .....75
i

3.4.2.3. Chi phf phat hanh c6 phieu ..........................................76
3.4.2.4. Chia tach, sat nh~p c6 phieu ...................................... 76
,.,.
d'teu
~ 1" '
~ th
du' von
A'
~
3 .4 .2 .5 . B o;! sung von
~ tit nguon
~ng
co;! p h an
.......... .. 77
v

3.4.2.6. E>i~u chinh giiim v6n di~u 1~ .......................................... 77
3.5. ChU'ng tit ke' toan ............................................................... 78
3.6. sake" toan .......................................................................82
3.7. Cac giiii phap ha tr'
A'
d~
d'ao t ~o ...................................... .90
3.7 .4 . G tat
01 Vvt.van
~~;
3.7.5. Gi:ii phap d6i vd'i va'n d~ tin hQC h6a cong tac cong b6 thong tin ke'
toan .............................................................................. 91

Li1IKET


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~

MODAU
I. Tinh ci'p thie"t cua d~ tai

St! ra dC1i ciia thj tntC1ng chung khoan Ia nhu

c~u khach quan ciia n~n

kinh te' thj tntC1ng. Khi n~n kinh te' phat tri~n de'n m(}t giai doqn nha't djnh
thl nhu c~u tai trq vO'n trung va dai hqn cho doanh nghi~p va cho Chfnh phii

d~ duy tri hoqt d(}ng trC1 thanh m(}t nhu c~u buc thie't va do v~y, c~n phai c6
cac kenh huy d(}ng vO'n nhan r6i trong n~n kinh te' d~ dap ung nhu c~u nay.