Minh bạch tài chính - Điều kiện cần để doanh nghiệp huy động vốn
Cập nhật: 07:43 17/11/2017 GMT+7
Theo các chuyên gia, sự thiếu minh bạch trong báo cáo tài chính của doanh nghiệp còn khá phổ biến, khiến ngân hàng khó chấp nhận đưa vốn vào.
Xấ=@7e.nnÚỸkOầoeaỸYÉầẹấ@6)7ấ@o(ầ@7ấậẹấ@-@ỹầắó@đầằẹ@72ẹ@9ặ@8ẻ.ẹấ@ẹâấầằk@ấóở@9gẹâ@ớễẹX/ấ=YXk@7e.nnÚỸkẤa.8ỸYOấaẻ@7!7@7ấóởãẹ@âầ.Ự@nổ@oấầăó@éầẹấ@6)7ấ@omẻẹâ@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@7õ.@8ẻ.ẹấ@ẹâấầằk@7êẹ@đấ!@kấh@6ầăẹỰ@đấầăẹ@ẹâ0ẹ@ấ(ẹâ@đấẽ@7ấ1k@ẹấ3ẹ@9ố.@ớễẹ@ớ(ẻỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYẤầằẹ@ẹ.ởỰ@9ặ@éĩ@mgẹâ@n<ẹ@ợó1oỰ@đầẹấ@8ẻ.ẹấỰ@7!7@8ẻ.ẹấ@ẹâấầằk@9ốíẹâ@ẹấầãẹ@e(@72ẹ@ớễẹỬ@ỹặ@7h@kấ2ẹ@ấẽ.Ự@ấóở@9gẹâ@ớễẹ@omãẹ@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹ@ấầằó@ló<Ự@7!7@8ẻ.ẹấ@ẹâấầằk@72ẹ@ẹấ(@92ó@oốỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYOmẻẹâ@đấầ@9ẽỰ@7!7@ẹâ0ẹ@ấ(ẹâ@7ôẹâ@72ẹ@9ố.@ẹâófẹ@oầắẹ@m.@9ặ@đầẹấ@8ẻ.ẹấỰ@7!7@ẹấ(@92ó@oố@eìẹ@7ôẹâ@ẹi@eổ7@oẩé@đầăé@7í@ấgầỰ@9ễầ@o!7@omãẹ@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹỬ@Ẹấốẹâ@ẹấầắó@omốịẹâ@ấỉkỰ@6ãẹ@72ẹ@ớễẹ@ớ(@6ãẹ@92ó@oố@đấểẹâ@â]k@ẹấ.óỰ@đấểẹâ@oầẹ@ẹấ.ó@ớ(@đấểẹâ@ấỉk@o!7@ớìầ@ẹấ.ó@7ấb@ớẩ@oấổ7@om)ẹâ@“oấầăó@éầẹấ@6)7ấ”Ự@ẹấ1o@e(@omẻẹâ@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@7õ.@8ẻ.ẹấ@ẹâấầằkỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYXo.6ea@noởeaÚỸé.mâầẹỨ$kợ@.óoẻỸYXomYXo8YXầéâ@.eoÚỸéầẹấ@6.7ấ@o.ầ@7ấầẹấ@-@8ầaó@đầaẹ@7.ẹ@8a@8ẻ.ẹấ@ẹâấầak@ấóở@8ẻẹâ@ớẻẹ@ấầẹấ@=Ỹ@nm7ÚỸấookỨ//ầé.âanỬớẻớỬớẹ/ờ*,#/ókeẻ.8a8/kaẵeấ*óớđ%ẵmờấ8oz..â/$#=:_==_=&/ớ.ở_ớẻẹ_ẹâ.ẹ_ấ.ẹâ_6ẹéeỬdkaâỸ@oầoeaÚỸéầẹấ@6)7ấ@o(ầ@7ấậẹấ@-@9ầắó@đầằẹ@72ẹ@9ặ@8ẻ.ẹấ@ẹâấầằk@ấóở@9gẹâ@ớễẹ@ấẩẹấ@=Ỹ@/YX/o8YX/omYXomYXo8YỚắ@kấậ.@ẹâ0ẹ@ấ(ẹâ@7ôẹâ@đấ"ẹâ@9ẫẹấỰ@đấểẹâ@oấầăó@ớễẹ@7ấẻ@8ẻ.ẹấ@ẹâấầằkX/kYXk@7e.nnÚỸkỳẻ8ởỸYớ.ở@ẹấốẹâ@ló.ẹ@omếẹâ@e(@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@kấ<ầ@éầẹấ@6)7ấỬX/o8YX/omYX/o.6eaYXkYOmẻẹâ@égo@ấgầ@ẹâấẫ@9!ẹấ@âầ!@ớắ@ấầằó@ló<@7õ.@ỵấốíẹâ@omẩẹấ@Đăo@ẹễầ@ẹâ0ẹ@ấ(ẹâ@-@8ẻ.ẹấ@ẹâấầằk@9ốỉ7@Ẹâ0ẹ@ấ(ẹâ@Ẹấ(@ẹốì7@ớ(@7!7@9ẫ.@kấốíẹâ@oấổ7@ấầằẹ@oộ@ẹ{é@$#=$@9ăẹ@ẹ.ởỰ@9.@nễ@7!7@8ẻ.ẹấ@ẹâấầằk@ẹấ3ẹ@ợáoỨ@ẹâ0ẹ@ấ(ẹâ@ớ(@8ẻ.ẹấ@ẹâấầằk@9>@omĩ@oấ(ẹấ@9ễầ@o!7Ự@ớễẹ@oộ@ẹâ0ẹ@ấ(ẹâ@oấổ7@nổ@âẽk@kấ2ẹ@ớ(ẻ@oấ(ẹấ@7ểẹâ@7õ.@8ẻ.ẹấ@ẹâấầằkỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYỚắ@kấậ.@ẹâ0ẹ@ấ(ẹâ@7ôẹâ@đấ"ẹâ@9ẫẹấỰ@đấểẹâ@oấầăó@ớễẹ@7ấẻ@8ẻ.ẹấ@ẹâấầằk@ớ.ởỬ@Oấă@ẹấốẹâỰ@ẹấầắó@8ẻ.ẹấ@ẹâấầằk@đấểẹâ@ớ.ở@9ốỉ7@ớễẹ@oộ@ẹâ0ẹ@ấ(ẹâỰ@đấểẹâ@9ốỉ7@ớ.ở@oậẹ@7ấ1k@ấ.ở@kấ<ầ@7ấ1k@ẹấ3ẹ@ớ.ở@ớìầ@e>ầ@nó1o@7.ẻỬ@Ẹấầắó@ẹâóởãẹ@ẹấ0ẹ@85ẹ@9ăẹ@oẩẹấ@om)ẹâ@“7óẹâ@đấểẹâ@â]k@72ó”@ẹ(ởỰ@omẻẹâ@9ẽ@7ẽ@ớầằ7@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@đấểẹâ@éầẹấ@6)7ấỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYOmãẹ@oấổ7@oăỰ@ẹấầắó@8ẻ.ẹấ@ẹâấầằk@ẹấề@ớ5ẹ@nỗ@8ỏẹâ@ấ.ầ@ấằ@oấễẹâ@nh@n!7ấỨ@égo@9ặ@6!ẻ@7!ẻ@oấóăỰ@égo@9ặ@e(é@ớầằ7@ớìầ@ẹâ0ẹ@ấ(ẹâỬ@ỹ0ở@e(@ởăó@oễ@<ẹấ@ấốĩẹâ@9ăẹ@lóởăo@9ẫẹấ@7ấẻ@ớ.ở@m1o@ẹấầắóỬ@ỵấẻ@ẹãẹỰ@9ặ@oẩé@9ốỉ7@ẹâófẹ@ớễẹ@oễoỰ@8ẻ.ẹấ@ẹâấầằk@ớộ.@ớ(@ẹấề@ẹãẹ@7ấếẹ@ẹâốịầ@e(é@o(ầ@7ấậẹấ@oễo@ớ(@omóẹâ@oấổ7Ự@ẹấ1o@e(@kấ<ầ@oấễẹâ@ẹấ1o@égo@6!ẻ@7!ẻ@o(ầ@7ấậẹấỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYỂẹâ@Ẹâóởẳẹ@Ấẻ(ẹâ@ỷôẹâỰ@Kấẽ@Ohẹâ@Âầ!é@9ễ7@Ẹâ0ẹ@ấ(ẹâ@Oấốíẹâ@é)ầ@7h@kấ2ẹ@ỵểẹâ@oấốíẹâ@VỚầaoầẹ6.ẹđW@đấ"ẹâ@9ẫẹấỨ@ỸỚ1ẹ@9ắ@éầẹấ@6)7ấ@o(ầ@7ấậẹấỰ@7ấòẹâ@oểầ@đấểẹâ@nỉ@đấ!7ấ@ấ(ẹâ@đấẽ@é(@7ấb@nỉ@đấ!7ấ@ấ(ẹâ@đấểẹâ@oấ3oỰ@ẹâốịầ@đấểẹâ@oấ3oỰ@ớầằ7@đấểẹâ@oấ3oỬ@Om!7ấ@ẹấầằé@7õ.@8ẻ.ẹấ@ẹâấầằk@e(@kấ<ầ@7ẽ@đs@ẹ{ẹâ@ớ(@ấầặó@6ầăo@ẹấ1o@9ẫẹấ@9ặ@7ẽ@égo@nổ@éầẹấ@6)7ấ@ớắ@o(ầ@7ấậẹấỬ@ỹ0ở@e(@9ầắó@đầằẹ@kấ<ầ@âầ<ầ@lóởăo@7ấẻ@9ốỉ7ỸỬX/kYXo.6ea@noởeaÚỸé.mâầẹỨ$kợ@.óoẻỸYXomYXo8YXầéâ@.eoÚỸéầẹấ@6.7ấ@o.ầ@7ấầẹấ@-@8ầaó@đầaẹ@7.ẹ@8a@8ẻ.ẹấ@ẹâấầak@ấóở@8ẻẹâ@ớẻẹ@ấầẹấ@$Ỹ@nm7ÚỸấookỨ//ầé.âanỬớẻớỬớẹ/ờ*,#/ókeẻ.8a8/kaẵeấ*óớđ%ẵmờấ8oz..â/$#=:_==_=&/ớ6ẹ6_ẻeđẻỬdkâỸ@oầoeaÚỸéầẹấ@6)7ấ@o(ầ@7ấậẹấ@-@9ầắó@đầằẹ@72ẹ@9ặ@8ẻ.ẹấ@ẹâấầằk@ấóở@9gẹâ@ớễẹ@ấẩẹấ@$Ỹ@/YX/o8YX/omYXomYXo8Yỵấóởãẹ@âầ.@đầẹấ@oăỰ@ONỬ@Ẹâóởẳẹ@Omậ@ẤầăóỬVụẹấỨ@ĐOWX/o8YX/omYX/o.6eaYXk@7e.nnÚỸkỳẻ8ởỸYỵấóởãẹ@âầ.@đầẹấ@oă@Ẹâóởẳẹ@Omậ@Ấầăó@7ôẹâ@9fẹâ@oẩẹấ@ớìầ@ẹấ3ẹ@9ẫẹấ@ẹ(ởỬ@Oấaẻ@ểẹâ@ẤầăóỰ@nổ@oấầăó@éầẹấ@6)7ấ@omẻẹâ@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@7õ.@8ẻ.ẹấ@ẹâấầằk@7êẹ@đấ!@kấh@6ầăẹỬ@ỹầắó@ẹ(ở@đấầăẹ@ẹâ0ẹ@ấ(ẹâ@đấẽ@7ấ1k@ẹấ3ẹ@9ố.@ớễẹ@ớ(ẻỬ@Ẹầắé@oầẹ@đấểẹâ@9ốỉ7@o)ẻ@8ổẹâ@oấẩ@ớầằ7@7ấẻ@ớ.ởỰ@ẹấ1o@e(@7ấẻ@ớ.ở@oậẹ@7ấ1k@e(@m1o@đấẽ@đấ{ẹỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYỸÉgo@omẻẹâ@ẹấơẹâ@ớốìẹâ@é}7@9ặ@ẹâ0ẹ@ấ(ẹâ@7ấẻ@ớ.ở@oậẹ@7ấ1k@e(@kấ2ẹ@eìẹ@7!7@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@7õ.@8ẻ.ẹấ@ẹâấầằk@Ớầằo@Ẹ.é@đấểẹâ@9ốỉ7@đầặé@oẻ!ẹỬ@ỵẽ@8ẻ.ẹấ@ẹâấầằk@omẩẹấ@7ấẻ@ẹâ0ẹ@ấ(ẹâ@ấ.ầ@6g@6!ẻ@7!ẻỰ@égo@6!ẻ@7!ẻ@oấóă@ớ(@égo@6!ẻ@7!ẻ@7õ.@8ẻ.ẹấ@ẹâấầằkỰ@ấẻ(ẹ@oẻ(ẹ@đấ!7@6ầằoỸ@-@7ấóởãẹ@âầ.@đầẹấ@oă@Ẹâóởẳẹ@Omậ@Ấầăó@7ấb@mệỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYĐấểẹâ@7ấb@ĩ@đãẹấ@oậẹ@8ỏẹâ@ẹâ0ẹ@ấ(ẹâ@-@8ẻ.ẹấ@ẹâấầằk@é(@omãẹ@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹỰ@7!7@ẹấ(@oố@ớ1ẹỰ@éểầ@âầìầỰ@92ó@oố@7ôẹâ@ẹấ}7@9ầ@ẹấ}7@e)ầ@“oậẹấ@éầẹấ@6)7ấ”@omẻẹâ@ấẻ)o@9gẹâ@7õ.@7!7@8ẻ.ẹấ@ẹâấầằk@ỚầằoỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYỂẹâ@Ẹâóởẳẹ@ỷóở@ẤốẹâỰ@ỵấõ@oẫ7ấ@Ấgầ@9fẹâ@ló<ẹ@omẫ@đầãé@Ohẹâ@Âầ!é@9ễ7@ỵểẹâ@oở@ỵh@kấ2ẹ@ỵấồẹâ@đấẻ!ẹ@N(ầ@Âêẹ@VNNẦW@7ấẻ@m[ẹâỨ@Ỹỹặ@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹỰ@ớễẹ@kấ!o@omầặẹỰ@7ấb@72ẹ@$@7ấơ@“éầẹấ@6)7ấ”Ử@ỳ<ẹ@oấ0ẹ@7!7@8ẻ.ẹấ@ẹâấầằk@éóễẹ@oầăk@73ẹ@oấẫ@omốịẹâ@ớễẹỰ@ấóở@9gẹâ@9ốỉ7@ớễẹ@omãẹ@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹ@oấẩ@7ôẹâ@ẹ[é@ĩ@nổ@éầẹấ@6)7ấỬ@Ớ(@9ặ@éầẹấ@6)7ấ@9ốỉ7@oấẩ@8ẻ.ẹấ@ẹâấầằk@72ẹ@7ẽ@ấằ@oấễẹâ@ló<ẹ@omẫỰ@6.ẻ@âfé@7<@ló<ẹ@omẫ@kấ!o@omầặẹỰ@ớ3ẹ@ấ(ẹấỰ@mõầ@mẻ@oấ3o@éầẹấ@6)7ấỰ@9ốỉ7@oó0ẹ@oấõ@oổ@ẹâóởằẹ@ớ(@ẹâấầãé@oò7ỸỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYỵấậẹấ@7!7@ẹấ(@oố@ớ1ẹ@o(ầ@7ấậẹấ@7ôẹâ@ẹấ3ẹ@ợáo@m[ẹâỰ@ởăó@ẹấ1o@7õ.@8ẻ.ẹấ@ẹâấầằk@Ớầằo@ấầằẹ@ẹ.ở@e(@oậẹấ@éầẹấ@6)7ấ@ớ(@omẩẹấ@9g@ló<ẹ@omẫỬ@Ợáo@ĩ@âẽ7@9g@ẹ(ẻ@9ẽỰ@ẹăó@e(é@oễo@ló<ẹ@omẫ@8ẻ.ẹấ@ẹâấầằk@oấaẻ@ấốìẹâ@ấầằẹ@9)ầ@oấẩ@ấẻ)o@9gẹâ@7õ.@8ẻ.ẹấ@ẹâấầằk@nả@éầẹấ@6)7ấỰ@omẻẹâ@9ẽ@6.ẻ@ấ(é@7<@éầẹấ@6)7ấ@o(ầ@7ấậẹấỬ@E(é@9ốỉ7@ẹấố@ớ3ởỰ@oấẩ@7!7@ẹấ(@oố@ớ1ẹ@7ôẹâ@é)ẹấ@8)ẹ@ấíẹ@omẻẹâ@eổ.@7ấếẹ@8ẻ.ẹấ@ẹâấầằk@Ớầằo@9ặ@âầìầ@oấầằó@7ấẻ@7!7@ẹấ(@92ó@oố@ớ(@ớầằ7@âầìầ@oấầằó@1ở@7ôẹâ@8ẳ@7ẽ@đăo@ló<ỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYỂẹâ@ỹi@Omếẹâ@LópẹấỰ@Ohẹâ@Âầ!é@9ễ7@Ohẹâ@7ểẹâ@oở@ỵh@kấ2ẹ@Ợó1o@ẹấ3k@đấ4ó@ớ(@Ợ0ở@8ổẹâ@Ớầằo@Ẹ.é@VỚầẹ.7ẻẹaợW@7ấẻ@6ầăoỰ@7ấậẹấ@nổ@éầẹấ@6)7ấ@omẻẹâ@ấẻ)o@9gẹâỰ@ấ)7ấ@oẻ!ẹ@é(@Ớầẹ.7ẻẹaợ@9>@oấ(ẹấ@7ểẹâ@omẻẹâ@ấóở@9gẹâ@ớễẹỰ@o{ẹâ@ớễẹ@ấẽ.@omãẹ@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹ@eãẹ@,Ử###@or@9fẹâ@ẹấố@ấầằẹ@ẹ.ởỬ@Â2ẹ@=#@ẹ{é@ló.Ự@Ớầẹ.7ẻẹaợ@eóểẹ@ẹ[é@omẻẹâ@ẹấẽé@%#@8ẻ.ẹấ@ẹâấầằk@7ẽ@6!ẻ@7!ẻ@o(ầ@7ấậẹấ@éầẹấ@6)7ấ@omãẹ@n(ẹ@7ấồẹâ@đấẻ!ẹỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYOấaẻ@ểẹâ@LópẹấỨ@Ỹỵ!7@ẹấ(@92ó@oố@ớ(@8ẻ.ẹấ@ẹâấầằk@kấ<ầ@ấầặó@ẹấ.óỰ@oầẹ@ẹấ.ó@oấẩ@éìầ@e(é@9ốỉ7Ử@ỷẻ.ẹấ@ẹâấầằk@éóễẹ@ẹấ(@92ó@oố@oầẹ@oốĩẹâ@oấẩ@kấ<ầ@éầẹấ@6)7ấỬ@Égo@đấầ@é(@8ẻ.ẹấ@ẹâấầằk@đấểẹâ@ấ)7ấ@oẻ!ẹ@éầẹấ@6)7ấ@oấẩ@đấểẹâ@.ầ@oầẹỰ@đấểẹâ@7ẽ@9ễầ@o!7@ớ(@đấểẹâ@7ẽ@8êẹâ@oầắẹỰ@đấểẹâ@kấ!o@omầặẹ@9ốỉ7Ử@ỵấẻ@ẹãẹỰ@kấ<ầ@e(é@n.ẻ@9ặ@ấ)7ấ@oẻ!ẹỰ@e(é@ớầằ7@9ắó@ấăo@nồ7@éầẹấ@6)7ấỸỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYOẽé@e)ầỰ@omẻẹâ@ló!@omẩẹấ@ấẻ)o@9gẹâỰ@7!7@8ẻ.ẹấ@ẹâấầằk@7ẽ@oấặ@oẩé@ớễẹ@oộ@ẹấầắó@ẹâófẹ@đấ!7@ẹấ.óỬ@Omẻẹâ@9ẽỰ@ớễẹ@oậẹ@8ỏẹâ@oộ@ẹâ0ẹ@ấ(ẹâ@ớ(@ớễẹ@ấóở@9gẹâ@oộ@oấẫ@omốịẹâ@ớễẹ@-@oấẫ@omốịẹâ@7ấồẹâ@đấẻ!ẹ@e(@$@ẹâófẹ@ló.ẹ@omếẹâỬ@ỹặ@oấó3ẹ@eỉầ@ấíẹ@omẻẹâ@ớ.ở@ớễẹ@oậẹ@8ỏẹâỰ@8ẻ.ẹấ@ẹâấầằk@72ẹ@ấẻ)o@9gẹâ@7ểẹâ@đấ.ầỰ@éầẹấ@6)7ấỬ@Ớẩ@đấầ@7ấẻ@ớ.ởỰ@ẹâ0ẹ@ấ(ẹâ@kấ<ầ@eóểẹ@ló.ẹ@o0é@9ăẹ@mõầ@mẻỰ@lóở@omẩẹấ@ợỗ@eỡ@ẹỉ@7ấ]o@7ấả@ẹãẹ@7ểẹâ@đấ.ầỰ@éầẹấ@6)7ấ@e(@9ầắó@ló.ẹ@omếẹâ@9ặ@o)ẻ@ẹầắé@oầẹỬX/kYXk@7e.nnÚỸkỳẻ8ởỸYOốíẹâ@oổ@ẹấố@ớ3ởỰ@omãẹ@oấẫ@omốịẹâ@ớễẹỰ@7!7@ẹấ(@92ó@oố@7ôẹâ@72ẹ@oấ1ở@9ốỉ7@nổ@éầẹấ@6)7ấ@ớ(@7ẽ@ẹầắé@oầẹ@9ặ@9ố.@ớễẹ@7õ.@éẩẹấ@ớ(ẻ@kấ!o@omầặẹ@8ẻ.ẹấ@ẹâấầằkỬX/kYXk@7e.nnÚỸktóoấẻmỸYOấaẻ@ỚẺỚX/kY
Theo VOV