Chng 1: Mt s vn chung v kim ton Khi nim phn loi kim ton S cn thit khch quan ca hot ng kim

m ton trong nn kinh t th trng Kim ton khch quan ca hot ng kim ton trong nn kinh t th trng Kim ton ra i pht trin do yu cu ca qun l v phc v cho qun l .Kim ton l mt cng c qun l pht trin t thp n cao ,gn lin vi hot ng ca con ngi T khi k ton ra i .con ngi bit khai thc cng c k ton vo qun l kinh t.K ton l mt cng c qun l tt yu khch quan trong h thng cng c qun l ca con ngi K ton cung cp thng tin kinh t phc v qun l .x hi ngy cng pht trin thng tin k ton ngy cng c m rng ,a dng ,phc tp v cha nhiu ri ro.ng thi xut hin ngy cng nhiu i tng quan tm v s dng cc thng tin kinh t ngy cng cao cng c m rng phong ph v a dng nh Nh nc ,ch doanh nghip , c ng, nh u t, ngn hng ,cc t chc ti chnh tn dng ,ngi bn , ngi lao ng ....x hi ngy cng pht trin nn kinh t th trng ngy cng phc tp thng tin kinh t ngy cng c nguy c cha ng nhiu ri ro ,si lch , thiu tin cy ,thc trng ny l xut pht t cc nguyn nhn Th nht: khong cch ln gia ngi s dng thng tin v ngi cung cp thng tin v s iu chnh c li cho ngi s dng thng tin Th hai: khi lng thng tin qu nhiu ,kh nng cha ng nhng thng tin sai lch trong thng tin ng n ngy cng tng Th 3: tnh phc tp ca thng tin v nghip v kinh t ngy cng tng .nguy c cha ng thng tin sai lch l iu khng trnh khi Th 4: kh nng thng ng x l thng tin c li cho ngi cung cp thng tin ngy cng ln ,ri ro thng tin ngy cng tng gim ri ro c 3 cch

Cch 1: ngi s dng thng tin t kim tra cc thng tin m mnh s dng .Vic ny khng hiu qu , tn km ,khng ph hp vi xu th v chuyn mn ha ca thi i ,mt khc do nhng hn ch v nng lc ca ngi s dng thng tin c bit vi nhng thng tin phc tp Cch 2: ngi s dng thng tin chia s thng tin cng nh qun tr doanh nghip hay ngi cung cp thng tin cch ny c th c tha thun gia hai bn , nhng cch ny li khng chia s c khi ngi cung cp thng tin b gii th, ph sn , Hiu qu khi lun thuc v ngi s dng thng tin Cch 3: s dung thng tin trn BTC khi c kim ton c lp khng nh xc nhn cch ny rt hiu lc , pht huy c tnh chuyn mn ha su sc , ph hp vi xu th pht trin ca thi i , tit kim c nhiu chi ph m bo hiu lc tin cy ca thng tin v m bo c li ch vt cht v trnh c hu qu do ngi s dng thng tin. ng thi gn cht gia trch nhim php l v vt cht ca kim ton vin vi nhng kin nhn xt kt lun m h cung cp ra th trng t kim ton ra i pht trin nhm p ng nhu cu ca ngi s dng thng tin , l mt s cn thit khch quan S cn thit ca kim ton cn c th hin thng qua nhng tc dng m kim ton mang li cho nn kinh t l Th nht: kim ton to nim tin cho ngi quan tm ti tnh hnh ti chnh ca n v :chnh ph qun l v m nn kinh t v n thu thu cc nh u t u t vn , ngn hng cho vay, cc c ng mua c phiu Th 2: kim ton gp phn hng dn nghip v v n nh cng c c ng hot ng ti chnh k ton ni ring v hot ng ca cc n v c kim ton ni chung Th 3: kim ton gp phn nng cao hiu qu v nng lc qun l Kim ton ni b gp phn