BQ GIAO DVC VA DAO T~O TRUONG D~I HOC KINH TE TP.HO CHi MINH Du'dNG THJ KIM DINH- '- A A , , -' _, A.-' , HOAN THIEN HE THONG BAO CAO KE TOAN QUAN TRJ T~I CONG TY TNHH SXHTD BINH TIEN ? A A ' '- ~ _, ,{) A , CHUYEN NGANH: KE TOAN- KIEM TOAN MA SO: 60.34.30 LUAN vAN THAC sf KINH TE NGUOI HUONG DAN KHOA HOC: TS TRAN ANH HOA BQ GIAO DUO VA 9~0 T~O TRU(jNCl ~H KINH Tt: TP.HCM THUVItN ~.- .- [~_c ~ hP Hd Chf Minh - Nam 2oos LC1i cam dn Toi xin chan earn dn Co Trffn Anh Hoa giao vien hu'ong d~n cung toan th€ th~y co cua Truong E>~i HQC Kinh Te' TP.HCM da t~n tarn chi bao va giang d~y toi suO't thoi gian qua Va d6ng thoi t6i cling xin chan earn dn cac anh chi d6ng nghi~p, b~n be da quan tarn giup toi hoan lu~n van Tac gia Du'dng Thi Kim E>inh Ml}Cll}C Danh ffil;lC cac ky hi~u, cac chu vie't t~t Danh ffil;lC cac bang Loi minh nghia ve ke to an 1.1.2 Chuc nang cua keto an 1.1.3 M1:1c tit~u ke toan , t'a1• ch'Inh va' kKt , quan t r~• 1.2K eKt oan e oan ? , ta1 '• ch'm h va' k"" , quan tq• 1.2 C d so h'm h th'an h kK e to an e t oan ? ? " b"" , ta1 '• ch'm h va' kK , quan tq 1.2 Phan I~t k"" e to an e to an , 1.3KeK to an quan tr~ ? ? • • , quan Kh'• a1 n1~m ve~ k"" e to an ? •A tr~• ~ , quan tr"~ 1.3 Ch'~ uC nang cua kK e t oan ? ? 1.4 Bao cao ke' to an , k""t , '" n1~m b'ao cao 1.4 Kh a1 e oan 'A , kK , 1.4.2 V a1• tro' cua h"~ th"" ong b,ao cao e toan ? 1.4.3 H~ th6ng bao cao ke' toan 1.4.3.1Bao cao tai chinh 1.4.3.1.1 Ban cha't cua bao cao tai chinh 1.4.3.1.2 Ml;lc dich cua bao cao Uti chinh 1.4.3 Bao cao keto an quan tri 11 1.4.3 2.1 Ban cha't cua bao cao ke' to an quan tri 11 1.4.3.2.2 Ml;lC dich cua bao cao ke' toan quan tri 11 1.4.3.2.3 H~ th6ng bao cao ke' toan quan tri 12 1.4.3.2.3.1 Bao cao dlj toan ngan sach 12 1.4.3.2.3.2 Bao cao phan tich danh gia tlnh hlnh ho?t dong SXKD 13 1.4.3.2.3.3 Bao cao cung d(p thong tin cho qua trlnh quye't dinh 20 Ke't lu?n chu'cing I 23 , AI " , K " ? CHu'