Thực trạng và giải pháp hoàn thiện Kiểm toán Hợp tác xã tại Việt Nam

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Tác giả: Thị Phương Thanh Hà, Hoàng Tùng Nguyễn, Cao Kỳ Phạm

Ngôn ngữ: Vie

Ký hiệu phân loại:

Thông tin xuất bản: Kế toán và Kiểm toán 2022

Mô tả vật lý: 38-41

Bộ sưu tập: Metadata

ID: 398442

Thêm vào giỏ Liên kết toàn văn

Hiện nay, phần lớn các hợp tác xã (HTX) minh bạch tài chính chưa cao, kiểm toán nội bộ (KTNB) và quản trị còn nhiều bất cập, lòng tin của thành viên HTX, đối tác kinh doanh và xã hội với HTX còn hạn chế
việc kiểm tra, giám sát của cơ quan quản lý Nhà nước đối với các HTX còn nhiều tồn tại, hạn chế
các HTX gặp nhiều khó khăn, thách thức trong huy động nguồn lực để đầu tư, sản xuất, kinh doanh. Để khắc phục bất cập và yếu kém này, một trong những giải pháp cần thiết là HTX cần sử dụng dịch vụ kiểm toán. Tuy nhiên hiện nay, ngoài Luật HTX và Điều 22 Nghị định 193/2013/NĐ-CP thì chưa có quy định nào hướng dẫn cụ thể, chi tiết về mô hình kiểm toán cho các HTX cũng như đối tượng kiểm toán, chủ thể thực hiện. Vì vậy, từ nhu cầu cả về lý luận và thực tế thì cần thiết và cấp bách phải nghiên cứu thực trạng. Trên cơ sở đó, đề ra các giải pháp, để hoàn thiện hệ thống pháp luật về kiểm toán HTX ở Việt Nam như: hoàn thiện khuôn khổ pháp luật, đề xuất mô hình kiểm toán phù hợp đối với khu vực HTX ở Việt Nam, là cơ sở để các đơn vị thực hiện thống nhất, trong bối cảnh hiện nay., Tóm tắt tiếng anh, Currently, most cooperatives have low financial transparency, internal audit and governance are still in adequate, trust of cooperative members, business and social partners with cooperatives are limited
the inspection and supervision of the State management agency for cooperatives still have many shortcomings and limitations
cooperatives face many difficulties and challenges in mobilizing resources for investment, production and business. To overcome this inadequacy and weakness, one of the necessary solutions is that the cooperative needs to use an audit service. However, at present, apart from the Law on Cooperatives and Article 22 of Decree 193/2013/ND-CP, there are no specific and detailed guidelines on the audit model for cooperatives as well as audit subjects and performers. Therefore, from both theoretical and practical neeeds, it is necessary and urgent to study the situtation, on that basis to propose solutions to improve the legal system on auditing cooperatives in Vietnam such as: improving the legal framework, proposing an appropriate audit model for the cooperative sector in Vietnam, which is the basis for the units to perform uniformly in the current context.

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