{"id":2831,"date":"2019-08-14T17:10:03","date_gmt":"2019-08-14T17:10:03","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=2831"},"modified":"2019-08-14T17:10:03","modified_gmt":"2019-08-14T17:10:03","slug":"zhvillimet-ne-fushen-e-kontabilitetit-dhe-te-profesioneve-per-kontabilitetin","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/zhvillimet-ne-fushen-e-kontabilitetit-dhe-te-profesioneve-per-kontabilitetin\/","title":{"rendered":"Zhvillimet n\u00eb fush\u00ebn e kontabilitetit dh\u00eb te profesioneve p\u00ebr kontabilitetin."},"content":{"rendered":"<p>Sistemi ekonomik i \u00e7do vendi do t\u00eb mund t\u00eb funksionoj\u00eb normalisht dhe pa shum\u00eb probleme n\u00eb se drejtimi i \u00e7do nj\u00ebsie ekonomike merr n\u00eb t\u00ebr\u00ebsi nj\u00eb informacion t\u00eb sakt\u00eb dhe t\u00eb shpejt. Nd\u00ebr informacionet e shumta q\u00eb p\u00ebrdor drejtimi i \u00e7do nj\u00ebsie ekonomike, kontabiliteti luan rol t\u00eb ve\u00e7ant\u00eb.<\/p>\n<p>Kontabiliteti, vazhdimisht dhe pa nd\u00ebrprerje i siguron drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike dhe m\u00eb gjer\u00eb, informacion t\u00eb shpejt, t\u00eb sakt\u00eb, rigorozisht t\u00eb dokumentuar dhe t\u00eb shkruar. Ai i jep drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike informacion t\u00eb plot\u00eb p\u00ebr gjendjen financiare t\u00eb nj\u00ebsis\u00eb, p\u00ebr suksesshm\u00ebrin\u00eb e saj dhe p\u00ebr faktor\u00ebt q\u00eb kan\u00eb ndikuar sipas rastit n\u00eb arritjet e veprimtaris\u00eb ose n\u00eb mos arritjet e saj. Prandaj themi q\u00eb nga informacioni q\u00eb merret nga kontabiliteti i sigurohet drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike \u201csyt\u00eb dhe vesh\u00ebt\u201d e nevojshme p\u00ebr nj\u00eb drejtim sa m\u00eb efikas t\u00eb veprimtaris\u00eb ekonomike, \u00ebsht\u00eb pika e nisjes t\u00eb t\u00eb gjith\u00eb drejtimit financiar t\u00eb saj. \uf0d8<\/p>\n<p>N\u00eb vendin ton\u00eb, edhe para fillimit t\u00eb shekullit t\u00eb kaluar, jo vet\u00ebm n\u00eb periudh\u00ebn e ekonomis\u00eb s\u00eb centralizuar por edhe shum\u00eb koh\u00eb para saj \u00ebsht\u00eb shkruar dhe \u00ebsht\u00eb mbajtur kontabilitet. Patrioti dhe Rilindasi Jani Vreto q\u00eb ne vitin 1889 n\u00eb librin e tij \u201c<strong>RADHUESHKRONJ\u00cb<\/strong>\u201d shtypur n\u00eb shtypshkronj\u00ebn \u201cDituri\u201d n\u00eb Bukuresht ka shkruar p\u00ebr nevoj\u00ebn e mbajtjes t\u00eb hesapeve t\u00eb mara e t\u00eb dhen\u00eb. Ja si shprehet ai q\u00eb n\u00eb fillim:<\/p>\n<p>\u201cRadhueshkronja thuhet t\u00eb shkruarit e t\u00eb dh\u00ebnave dhe e t\u00eb marrave n\u00eb fletore a ndryshe libra q\u00eb quhen rradhua. Po vecan Radhueshkronj\u00eb quhet m\u00ebsimi i te shkruarit atyre mjesht\u00ebrve q\u00eb kurdoher\u00eb me pak pun\u00eb n\u00eb t\u00eb shkuar t\u00eb mund t\u00eb din\u00eb se ku gjenden. Radhueshkronja cdo njeriu q\u00eb ka t\u00eb dhena e t\u00eb marra i \u00ebsht\u00eb i vyer, por tregtar\u00ebve u \u00ebsht\u00eb q\u00eb pa te s\u201fb\u00ebhet. Ndaj tregtari q\u00eb mban radhon t\u00eb drejte e te q\u00ebruar\u00eb, ve\u00e7 t\u00eb mires q\u00eb si\u00e7 tham\u00eb, kurdoher\u00eb mund t\u00eb dij\u00eb se ku gjendet dhe t\u00eb kanonisje pun\u00ebt e tij e t\u00eb marr\u00eb p\u00ebrpara, fiton edhe nderin e t\u00eb z\u00ebnit bese, si njeriu q\u00eb ka pun\u00ebt e tij t\u00eb drejta dhe t\u00eb q\u00ebruara prej njerezis\u00eb q\u00eb duhet, le edhe trash\u00ebgonj\u00ebsit kur t\u00eb vdes\u00eb\u201d. N\u00eb vijim, n\u00eb k\u00ebt\u00eb lib\u00ebr, autori ka hartuar ditarin p\u00ebr gjendjen, p\u00ebr te marrat dhe t\u00eb dh\u00ebnat e mjeteve monetare (grosh).<\/p>\n<p>Kontabilitet, madje dhe duke zbatuar parimin e regjistrimeve t\u00eb dyfishta, \u00ebsht\u00eb mbajtur q\u00eb n\u00eb koh\u00ebn e sundimit otoman. Po k\u00ebshtu, sot n\u00eb arshivat tona gjenden bilancet e periudh\u00ebs s\u00eb qeveris\u00eb s\u00eb Ismail Qemalit p\u00ebr shoq\u00ebrit\u00eb vendase dhe t\u00eb huaja q\u00eb zhvillonin veprimtari n\u00eb vendin ton\u00eb.<\/p>\n<p>N\u00eb periudh\u00ebn e mbret\u00ebris\u00eb me ligj te posa\u00e7\u00ebm \u201cP\u00ebr Administrimin e Pasuris\u00eb dhe Kontabilitetin e P\u00ebrgjithsh\u00ebm t\u00eb Shtetit\u201d t\u00eb dat\u00ebs 31 korrik 1928 dhe t\u00eb miratuar me dekret t\u00eb Mbretit Zogu i Par\u00eb me dat\u00ebn 28 maj 1929, jan\u00eb sanksionuar n\u00eb m\u00ebnyr\u00eb moderne te gjitha problemet q\u00eb lidhen me kontabilitetin, administrimin dhe sistemin e thesarit n\u00eb vendin ton\u00eb. M\u00eb holl\u00ebsisht, p\u00ebr sanksionimin me ligj t\u00eb shum\u00eb problemeve financiare n\u00eb k\u00ebt\u00eb periudh\u00eb, shkruan edhe inspektori i p\u00ebrgjithsh\u00ebm i oborrit mbret\u00ebror Haxhi Shkoza n\u00eb punimin e tij \u201cFinancat e Shqipnis\u201d (1839- 1934).<\/p>\n<p>K\u00ebshtu, p\u00ebrjashtuar periudh\u00ebn e sundimit otoman, mbajtjen e kontabilitetit n\u00eb vendin ton\u00eb mund ta ndajm\u00eb n\u00eb tre periudha:<\/p>\n<p>i) nga shekulli i XIX deri n\u00eb vitin 1944,<\/p>\n<p>ii) nga viti 1944 deri n\u00eb vitin 1991<\/p>\n<p>iii) nga viti 1991 deri n\u00eb dit\u00ebt e sotme<\/p>\n<p>N\u00eb periudh\u00ebn 1944-1991, pra n\u00eb kushtet e ekonomis\u00eb s\u00eb centralizuar, p\u00ebr nga q\u00ebllimi i mbajtjes s\u00eb kontabilitetit, kam mendimin se ai ka qen\u00eb i plot\u00eb. Sigurisht rregullimi kontab\u00ebl nuk b\u00ebhej me nj\u00eb ligj te ve\u00e7ant\u00eb p\u00ebr kontabilitetin por b\u00ebhej n\u00eb baz\u00eb t\u00eb nj\u00eb plani unik kontab\u00ebl t\u00eb miratuar me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave i cili p\u00ebrcaktonte rregullat baz\u00eb t\u00eb nd\u00ebrtimit t\u00eb Pasqyrave Financiare, list\u00ebn e llogarive dhe funksionimin e tyre. Ka ekzistuar nj\u00eb plan unik kontab\u00ebl me kritere t\u00eb p\u00ebrgjithshme dhe t\u00eb njejta p\u00ebr tu zbatuar nga t\u00eb gjitha deg\u00ebt e ekonomis\u00eb. P\u00ebr \u00e7do deg\u00eb t\u00eb ekonomis\u00eb si\u00e7 ishin industria, bujq\u00ebsia, tregtia, nd\u00ebrtimi ,etj kishte plane kontab\u00ebl te ve\u00e7anta q\u00eb u p\u00ebrgjigjesh ve\u00e7orive t\u00eb cdo dege. Brenda \u00e7do dege kishte edhe ve\u00e7ori m\u00eb t\u00eb detajuara, pa harruar k\u00ebtu edhe plane kontab\u00ebl t\u00eb ve\u00e7anta p\u00ebr institucionet buxhetore, p\u00ebr bankat, p\u00ebr kooperativat bujq\u00ebsore, etj. Sigurisht, si edhe t\u00ebr\u00eb politika e asaj periudhe edhe informacioni q\u00eb p\u00ebrgatitesh nga kontabiliteti i sh\u00ebrbente zbatimit t\u00eb direktivave t\u00eb partis\u00eb shtet, parull\u00ebs fam\u00ebkeqe \u201ct\u00eb nd\u00ebrtojm\u00eb socializmin me forcat tona\u201d. Ishte kjo arsyeja q\u00eb shkolla e mbajtjes s\u00eb kontabilitetit n\u00eb at\u00eb periudhe ishte ajo Europiane Lindore apo Ruse; nuk b\u00ebhej fjal\u00eb p\u00ebr shkollat per\u00ebndimore t\u00eb kontabilitetit edhe pse edhe shkolla Lindore zanafill\u00ebn e saj p\u00ebr kontabilitetin dhe statistik\u00ebn e kan\u00eb n\u00eb at\u00eb per\u00ebndimore.<\/p>\n<p>N\u00eb k\u00ebt\u00eb periudh\u00eb, informacioni kontab\u00ebl dhe vet\u00eb kontabiliteti ishin t\u00eb orientuara vet\u00ebm drejt ruajtjes s\u00eb vlerave materiale e t\u00eb administrimit t\u00eb pasuris\u00eb shtet\u00ebrore; kontabiliteti analitik ishte tep\u00ebr i detajuar dhe shum\u00eb i r\u00ebnduar dhe q\u00eb shkonte deri n\u00eb prekjen e parimit te kosto-p\u00ebrfitimit; nuk kishte ndarje t\u00eb qart\u00eb dhe t\u00eb dalluar t\u00eb kontabilitetit financiar nga kontabiliteti i kostos sikurse n\u00eb kushtet e munges\u00ebs s\u00eb drejtimit real nga ana e drejtueseve t\u00eb nj\u00ebsis\u00eb ekonomike, nuk b\u00ebhej fjal\u00eb p\u00ebr kontabilitetin e drejtimit. Ky i fundit barazohej me analiz\u00ebn e veprimtaris\u00eb ekonomike e financiare t\u00eb nd\u00ebrmarrjeve. Ishte kjo arsyeja q\u00eb specialist\u00ebt e mbajtjes s\u00eb kontabilitetit ishin tep\u00ebr t\u00eb ngarkuar me pun\u00eb, angazhoheshin m\u00eb tep\u00ebr me pun\u00eb mekanike p\u00ebr t\u00eb b\u00ebr\u00eb regjistrimet dhe k\u00ebto t\u00eb gjitha me dor\u00eb sepse nuk b\u00ebhesh fjale per programet kompjuterike q\u00eb zbatohen sot. N\u00eb mes t\u00eb viteve \u201f60 n\u00eb kuad\u00ebr \u201ct\u00eb luft\u00ebs kund\u00ebr burokratizmit\u201d, u nd\u00ebrmor fushata p\u00ebr thjeshtimin e t\u00eb dh\u00ebnave q\u00eb nxirreshin nga informacioni kontab\u00ebl, madje u arrit n\u00eb teprime. K\u00ebshtu u hoq dor\u00eb nga llogaritja e kostos s\u00eb prodhimit p\u00ebr shum\u00eb prodhime ve\u00e7an\u00ebrisht n\u00eb industri dhe u z\u00ebvend\u00ebsua me treguesin \u201ct\u00eb ardhura p\u00ebr nj\u00ebqind lek\u00eb shpenzime\u201d.T\u00eb tilla \u201cthjeshtime\u201d u b\u00ebn\u00eb shum\u00eb p\u00ebr rrjedhoj\u00eb u shkurtuan shum\u00eb vende pune n\u00eb personelin e zyrave t\u00eb kontabilitetit n\u00eb nd\u00ebrmarrje ose zbritje n\u00eb pozicionet e pun\u00ebs. N\u00eb p\u00ebrgjith\u00ebsi m\u00ebnyra e mbajtjes s\u00eb kontabilitetit n\u00eb k\u00ebt\u00eb periudh\u00eb ishte manuale; vet\u00ebm pas viteve \u201f70 filloi q\u00eb p\u00ebr nj\u00eb pjes\u00eb fare t\u00eb vog\u00ebl t\u00eb nd\u00ebrmarrjeve, madje edhe p\u00ebr nj\u00eb pjes\u00eb t\u00eb kooperativave bujq\u00ebsore, kontabiliteti t\u00eb mbahej i mekanizuar n\u00eb qendrat e evidenc\u00ebs kontab\u00ebl. Jo vet\u00ebm n\u00eb nd\u00ebrmarrjet dhe n\u00eb kooperativat bujq\u00ebsore n\u00eb t\u00ebr\u00ebsi por edhe n\u00eb k\u00ebto qendra, t\u00eb dhenat q\u00eb mbaheshin p\u00ebr shpenzimet ishin aq t\u00eb detajuara sa arihesh deri n\u00eb teprime. K\u00ebshtu psh n\u00eb bujq\u00ebsi shpenzimet vazhdimisht jan\u00eb mbajtur jo vet\u00ebm p\u00ebr cdo kulture dhe lloj t\u00eb gj\u00ebs\u00eb s\u00eb gjall\u00eb por edhe sipas z\u00ebrave t\u00eb ve\u00e7anta t\u00eb shpenzimeve. Dikush sot me t\u00eb drejt\u00eb mund t\u00eb thot\u00eb q\u00eb ishte nj\u00eb evidentim me vler\u00eb. Mund t\u00eb ket\u00eb t\u00eb drejt\u00eb, mir\u00ebpo p\u00ebrse sh\u00ebrbente nj\u00eb mbajtje kaq shum\u00eb e detajuar, kush e shfryt\u00ebzonte at\u00eb? As q\u00eb b\u00ebhej fjal\u00eb q\u00eb ky informacion t\u00eb p\u00ebrdorej p\u00ebr marrjen e vendimeve nga drejtuesit e nd\u00ebrmarrjeve. Ai p\u00ebrdorej kryesisht dhe vet\u00ebm n\u00eb nivelin e planifikimit nga organet e larta n\u00eb rang ekonomie ose thjesht p\u00ebr propagand\u00eb.<\/p>\n<p>N\u00eb k\u00ebt\u00eb periudh\u00eb as q\u00eb b\u00ebhej fjal\u00eb p\u00ebr profesionin e mir\u00ebfillt\u00eb t\u00eb kontabilitet &#8211; ata mbeten regjistrues t\u00eb thjesht\u00eb t\u00eb shifrave, nd\u00ebrtues t\u00eb thjesht\u00eb t\u00eb pasqyrave financiare. Rrall\u00eb her\u00eb k\u00ebrkohej mendimi i tyre i specializuar p\u00ebr problemet ekonomike; por kur vinte rasti i p\u00ebrgjegj\u00ebsis\u00eb madje shpesh edhe pse nuk realizoheshin treguesit ekonomik me p\u00ebrgjegj\u00ebsi ngarkohej edhe financieri, shpesh edhe deri n\u00eb d\u00ebnime me privim lirie me te famshmin nen t\u00eb kodit penal \u201csabotim n\u00eb ekonomi\u201d. N\u00eb se deri ne fund t\u00eb viteve \u201f50 t\u00eb shekullit t\u00eb kaluar, kontabilistet ishin specialist t\u00eb p\u00ebrgatitur kryesisht me arsim t\u00eb mes\u00ebm n\u00eb shkoll\u00ebn tregtare t\u00eb Vlor\u00ebs (1924), n\u00eb shkollat e mesme t\u00eb vendeve t\u00eb tjera, n\u00eb shkollat e mesme ekonomike t\u00eb vendit ton\u00eb pas \u00e7lirimit (teknikumit financiar, ekonomik dhe atij tregtar) ose me kurse t\u00eb ve\u00e7anta afatshkurtra, pas k\u00ebtij viti Fakulteti i Ekonomis\u00eb n\u00eb Tirane dhe m\u00eb von\u00eb Fakulteti i Ekonomis\u00eb Agrare n\u00eb Universitetin Bujqesor, p\u00ebrgatiten specialist t\u00eb mbajtjes s\u00eb kontabilitetit me arsim t\u00eb lart\u00eb, madje ne vitin 1959, Fakulteti i Ekonomis\u00eb diplomoi kontigjentin e par\u00eb prej 30 vetash \u201cSpecialist p\u00ebr Kontabilitetin\u201d. P\u00ebrgatitja e k\u00ebsaj armate t\u00eb madhe specialistesh t\u00eb profilit ekonomik n\u00eb shkollat tona t\u00eb larta, publike apo private si dhe kualifikimi i tyre i m\u00ebtejshem, kam bindjen se \u00ebsht\u00eb garancia m\u00eb e madhe p\u00ebr zbatimin e t\u00eb rejave t\u00eb shkenc\u00ebs n\u00eb mbajtjen e kontabilitetit. \uf0d8<\/p>\n<p>K\u00ebshtu, n\u00eb periudh\u00ebn e tret\u00eb q\u00eb i p\u00ebrket vitit 1991 deri n\u00eb dit\u00ebt e sotme, reforma kontable e inicuar n\u00eb vitin 1991 nga Ministria e Financave, nuk filloi n\u00eb boshll\u00ebk. Natyrisht ndryshimet social ekonomike t\u00eb ndodhura n\u00eb k\u00ebt\u00eb koh\u00eb, diktonin reformime edhe n\u00eb fush\u00ebn e kontabilitetit ashtu si dhe n\u00eb t\u00eb gjitha fushat e tjera t\u00eb jet\u00ebs son\u00eb. N\u00eb k\u00ebt\u00eb koh\u00eb reforma n\u00eb fush\u00ebn e kontabilitetit kishte dy objektiva kryesore:<\/p>\n<p><strong>S\u00eb pari<\/strong>, ndryshimet n\u00eb dispozitivat rregullator t\u00eb kontabilitetit n\u00eb menyr\u00eb q\u00eb ky t\u201fu p\u00ebrgjigjej k\u00ebrkesave t\u00eb nj\u00eb ekonomie tregu dhe t\u00eb ishte n\u00eb pajtim me harmonizimin evropian e m\u00eb gjer\u00eb.<\/p>\n<p><strong>S\u00eb dyti,<\/strong> organizimin e profesioneve t\u00eb lira kontab\u00ebl si\u00e7 ishte ai i Kontabilistit t\u00eb Miratuar dhe t\u00eb Ekspertit Kontab\u00ebl t\u00eb Autorizuar (audituesit).<\/p>\n<p>Realizimi i objektivit t\u00eb pare iu besua nj\u00eb grupi personash t\u00eb cil\u00ebt pas miratimit t\u00eb ligjit \u201cP\u00ebr Kontabilitetin\u201d u formalizuan si an\u00ebtare te K\u00ebshillit t\u00eb pare Komb\u00ebtar t\u00eb Kontabilitetit (<a href=\"http:\/\/www.kkk.gov.al\/\">KKK<\/a>) dhe q\u00eb ishin nx\u00ebn\u00ebsit e m\u00ebsuesve dhe kontributor\u00ebve m\u00eb t\u00eb hersh\u00ebm n\u00eb fush\u00ebn e kontabilitetit. Edhe k\u00ebta mbeten si kontribuesit kryesor t\u00eb reform\u00ebs n\u00eb kontabilitet dhe si pjestar i k\u00ebtij grupi midis n\u00ebnte anetareve t\u00eb par\u00eb t\u00eb KKK dua t\u00eb ve\u00e7oj kontributin kryesor t\u00eb kryetarit Baki Berberi dhe p\u00ebrfitoj nga rasti t\u00eb shpreh edhe nj\u00eb her\u00eb nderim t\u00eb ve\u00e7ant\u00eb p\u00ebr k\u00ebt\u00eb figur\u00eb t\u00eb \u00e7muar n\u00eb fush\u00ebn e kontabilitetit dhe t\u00eb reformes n\u00eb sfer\u00ebn ekonomike dhe financiare. N\u00eb kuadrin e dispozitivit regullator t\u00eb kontablitetit me t\u00eb drejt\u00eb k\u00ebshilli zgjodhi normalizimin e tipit kontinental mb\u00ebshtetur n\u00eb sistemin francez dhe kjo sepse:<\/p>\n<p>i) N\u00eb Shqiperi normalizimi kontab\u00ebl ka qen\u00eb realizuar t\u00eb pakt\u00ebn q\u00eb nga viti 1947 e k\u00ebtej n\u00ebp\u00ebrmjet ligjeve dhe akteve n\u00ebnligjore. Planet kontable unike dhe planet kontable sektoriale t\u00eb hartuar dhe t\u00eb miratuara nga organet e shtetit (Ministria e Financave) kan\u00eb q\u00ebn\u00eb \u00e7elsat e k\u00ebtij normalizimi. Kjo k\u00ebrkonte q\u00eb tradita e Shqiperise si vend i vog\u00ebl i s\u00eb drejt\u00ebs s\u00eb kodifikuar duhej ruajtur dhe paralelisht me ket\u00eb duke ndryshuar objektivat, fush\u00ebn e shtrirjes dhe form\u00ebn e normalizimit. N\u00eb k\u00ebt\u00eb m\u00ebnyre specialist\u00ebt e kontabilitetit duke qen\u00eb t\u00eb m\u00ebsuar q\u00eb t\u00eb punojn\u00eb me rregulla t\u00eb fiksuara do ta kishin m\u00eb t\u00eb lehte zbatimin e nj\u00eb sistemi kontabel t\u00eb ri. Dhe kjo ndodhi; duke justifikuar besimin e nj\u00eb numuri t\u00eb madh t\u00eb brezit ton\u00eb q\u00eb kontabiliteti n\u00eb kushtet e ekonomis\u00eb s\u00eb tregut do t\u00eb gjente zbatimin e tij t\u00eb shpejt\u00eb dhe t\u00eb plot\u00eb.<\/p>\n<p>ii) Normalizimi kontab\u00ebl n\u00eb vendin ton\u00eb duhet t\u00eb mbulonte nj\u00eb fushe t\u00eb gjer\u00eb zbatimi. Nj\u00ebherazi, ai duhej t\u00eb shtrihej jo vet\u00ebm n\u00eb p\u00ebrgatitjen dhe publikimin e gjendjeve financiare por edhe n\u00eb mbajtjen e kontabilitetit.<\/p>\n<p>iii) N\u00eb kushtet q\u00eb profesionalist\u00ebt kontab\u00ebl shqiptar, me pak p\u00ebrjashtime, ishin larg njohjes s\u00eb parimeve dhe normave kontab\u00ebl nd\u00ebrkomb\u00ebtare p\u00ebrgjithesisht t\u00eb pranuara, ishte e nevojshme q\u00eb k\u00ebto parime e norma t\u00eb paraqiteshin t\u00eb sistemuara n\u00eb tekste unike dhe me nj\u00eb natyr\u00eb metodike. Plani Kontab\u00ebl i P\u00ebrgjithsh\u00ebm ishte nj\u00eb instrument mjaft i p\u00ebrshtatshem p\u00ebr k\u00ebt\u00eb q\u00ebllim dhe leht\u00ebsonte zbatimin e k\u00ebtyre normave e parimeve praktike.<\/p>\n<p>iv) Normalizimi i tipit kontinental mban parasysh lidhjen e fort\u00eb midis kontabilitetit dhe fiskalitetit dhe rezultati kontab\u00ebl \u00ebsht\u00eb baz\u00eb p\u00ebr llogaritjen e tatimit. Q\u00eb k\u00ebtej doli nevoja e nj\u00eb Plani Kontabel t\u00eb P\u00ebrgjithshem dhe nj\u00eb klasifikim t\u00eb t\u00eb ardhurave dhe shpenzimeve sipas natyr\u00ebs. Fillimisht, barra p\u00ebr v\u00ebnien n\u00eb jet\u00eb t\u00eb k\u00ebtij Plani i ra armat\u00ebs s\u00eb madhe t\u00eb kontabilisteve dhe me von\u00eb, duke filluar nga mezi i vitit 2000 edhe pjes\u00ebs m\u00eb t\u00eb kualifikuar, Kontabilisteve t\u00eb Miratuar q\u00eb aktualisht arrijne rreth 900 nga t\u00eb cilet nj\u00eb pjes\u00eb e madhe prej tyre kan\u00eb ngritur zyrat e tyre te profesionit. N\u00eb v\u00ebshtrim si me siper, pas futjes n\u00eb ekonomin\u00eb e tregut, zhvillimi i rregullimit kontab\u00ebl mund t\u00eb ndahet n\u00eb dy periudha:<\/p>\n<ul>\n<li>Nga fillimi i viteve \u201f90 deri n\u00eb vitin 2004<\/li>\n<li>Nga viti 2004 e n\u00eb vijim. Periudha e par\u00eb karakterizohet nga ndryshime t\u00eb thella, t\u00eb shpejta dhe radikale politike dhe ekonomike, p\u00ebr rrjedhoje edhe n\u00eb fush\u00ebn e kontabilitetit. Ekonomia e tregut t\u00eb lire, hapja e sip\u00ebrmarrjeve private si dhe rritja e rolit t\u00eb drejtimit n\u00eb vendimmarrje, k\u00ebrkonin domosdoshm\u00ebrisht edhe rritjen e rolit t\u00eb informacionit q\u00eb jepte kontabiliteti. K\u00ebshtu, kontabiliteti fiton nj\u00eb rol te ri krahas rolit tradicional t\u00eb informacionit n\u00eb lidhje me ruajtjen dhe administrimin e pasuris\u00eb. Ai tashti duhet t\u00eb b\u00ebhet p\u00ebrcaktues n\u00eb vendimmarrjen e drejtimit t\u00eb nj\u00ebsis\u00eb ekonomike. Por k\u00ebto ndryshime dhe n\u00eb p\u00ebrputhje me kushtet e reja t\u00eb krijuara k\u00ebrkonin q\u00eb t\u00eb shoq\u00ebroheshin edhe me masa t\u00eb tjera t\u00eb nevojshme p\u00ebr t\u00eb siguruar rregullimin e kontabilitetit n\u00eb m\u00ebnyr\u00eb q\u00eb t\u201fi p\u00ebrgjigjej k\u00ebrkesave aktuale dhe n\u00eb perspektiv\u00eb.<\/li>\n<\/ul>\n<p>Pra, jemi n\u00eb periudh\u00ebn e trazicionit, shum\u00eb ndryshime ndodhen paralelisht edhe n\u00eb kontabilitet u nd\u00ebrmor\u00ebn nj\u00eb s\u00ebr\u00eb hapash t\u00eb cilat p\u00ebr nga natyra dhe r\u00ebnd\u00ebsia q\u00eb pat\u00ebn synuan dy q\u00ebllime kryesore:<\/p>\n<p>i) Sistemi kontabel dhe zhvillimi i tij duhet t\u00eb riformoheshin.<\/p>\n<p>ii) Duhet t\u00eb krijoheshin dhe t\u00eb zhvilloheshin profesionet e lira me baz\u00eb kontabilitetin.<\/p>\n<p>P\u00ebr v\u00ebnien n\u00eb jet\u00eb t\u00eb q\u00ebllimit t\u00eb par\u00eb emergjente ishte p\u00ebrcaktimi i disa rregullave dhe formulimi i disa udh\u00ebzimeve sigurisht t\u00eb p\u00ebrkohshme si p\u00ebr p\u00ebrshtatjen e kontabilitetit n\u00eb kushtet e ekonomis\u00eb s\u00eb tregut ashtu dhe p\u00ebr plot\u00ebsimin e pasqyrave financiare. P\u00ebrpjekja e par\u00eb u nd\u00ebrmor n\u00eb janar te vitit 1991 ku doli edhe ligji i par\u00eb p\u00ebr kontabilitetin i cili p\u00ebr mang\u00ebsit\u00eb q\u00eb pati, me asistenc\u00ebn edhe t\u00eb t\u00eb huajve, u z\u00ebvendesua dhe hyri n\u00eb fuqi ligji \u201cP\u00ebr Kontabilitetin\u201d i vitit 1993. N\u00eb zbatim t\u00eb tij n\u00eb korrik t\u00eb po k\u00ebtij viti, ky ligj u shoq\u00ebrua me \u201cPlanin Kontab\u00ebl t\u00eb P\u00ebrgjithsh\u00ebm\u201d i cili p\u00ebrcaktonte rregullat dhe parimet baz\u00eb t\u00eb mbajtjes s\u00eb kontabilitetit, t\u00eb funksionimit t\u00eb llogarive dhe nd\u00ebrtimin e pasqyrave financiare sikurse pas disa viteve u miratua plani kontab\u00ebl i Institucioneve Buxhetore dhe Manuali Kontab\u00ebl i Bankave.<\/p>\n<p>Fillimi i viteve \u201f90 ishte nj\u00eb periudh\u00eb mjaft intensive n\u00eb hartimin e legjislacionit n\u00eb fush\u00ebn e kontabilitetit dhe t\u00eb auditimit. K\u00ebshtu ligji i vitit 1992 \u201cP\u00ebr Shoq\u00ebrit\u00eb Tregtare\u201d hodhi bazat e para p\u00ebr krijimin e profesionit t\u00eb lir\u00eb t\u00eb audituesit, t\u00eb rregullave p\u00ebr miratimin dhe publikimin e pasqyrave financiare. Ishte k\u00ebrkes\u00eb e investitor\u00ebve publike dhe aksionar\u00ebve p\u00ebr t\u00eb patur nj\u00eb auditues t\u00eb pasqyrave financiare mbasi ata kane investuar kapitalet e tyre. N\u00eb kushtet e ekonomis\u00eb s\u00eb tregut, koncepti i ri n\u00eb veprimtarin\u00eb e profesionist\u00ebve kontab\u00ebl k\u00ebrkonte q\u00eb n\u00eb Shqiperi duhej filluar menjeher\u00eb puna p\u00ebr p\u00ebrgatitjen e legjislacionit, legalizimin, kualifikimin dhe p\u00ebrgatitjen e specialist\u00ebve p\u00ebrkates nga profesionist\u00ebt ekzistues. Dhe kjo pun\u00eb u b\u00eb paralelisht me vet\u00eb njohjen dhe v\u00ebnien n\u00eb jet\u00eb t\u00eb planit t\u00eb ri kontabel. Roli i audituesit nga viti n\u00eb vit rritej, n\u00eb Shqiperi filluan t\u00eb operojn\u00eb edhe shoq\u00ebri audituese t\u00eb rangut boteror si\u00e7 ishin Deloite&amp;Touche, Ernst&amp;Young, KPMG, etj t\u00eb cilat auditojn\u00eb kryesisht shoq\u00ebri t\u00eb huaja t\u00eb cilat jan\u00eb filjale t\u00eb k\u00ebtyre shoq\u00ebrive pjesmarr\u00ebse n\u00eb burs\u00ebn e shtetit t\u00eb tyre e m\u00eb gjer\u00eb. N\u00eb fund t\u00eb viteve \u201f90 n\u00eb vendin ton\u00eb filloi t\u00eb funksionoj\u00eb profesioni i \u201cKontablit t\u00eb Miratuar\u201d i rregulluar n\u00eb p\u00ebrputhje me k\u00ebrkesat e ligjit \u201cP\u00ebr Kontabilitetin\u201d dhe Urdh\u00ebres\u00ebs t\u00eb Ministrit t\u00eb Financave. K\u00ebshtu n\u00eb fund t\u00eb vitit 2000 kur u formatua lidhja e ve\u00e7ant\u00eb, Lidhja Profesionale e Kontab\u00eblve t\u00eb Miratuar, sot Instituti i Kontab\u00eblve t\u00eb Miratuar, n\u00eb gjirin e saj kishte 114 anetar\u00eb nd\u00ebrsa sot num\u00ebri i anetar\u00ebve \u00ebsht\u00eb tet\u00ebfishuar.<\/p>\n<p>T\u00eb dy k\u00ebto profesione gjat\u00eb dhjetevjecarit t\u00eb fundit jan\u00eb forcuar dhe perfeksionuar mjaft jo vet\u00ebm n\u00eb mbajtjen e kontabilitetit, p\u00ebrgatitjen dhe auditimin e pasyrave financiar p\u00ebr treguesit e veprimtaris\u00eb s\u00eb nj\u00ebsive ekonomike, por kan\u00eb rritur dhe forcuar m\u00eb tej rolin e tyre n\u00eb drejtim t\u00eb ngritjes cil\u00ebsore t\u00eb sh\u00ebrbimeve q\u00eb ato ofrojn\u00eb, t\u00eb rritjes s\u00eb efektivitetit t\u00eb sh\u00ebrbimeve dhe n\u00eb garantimin e investitor\u00ebve n\u00eb besushm\u00ebrin\u00eb dhe rolin e k\u00ebtyre profesioneve. Kjo b\u00ebri q\u00eb ne mars te vitit 2009 t\u00eb miratohet ligji p\u00ebr t\u00eb dy profesionet e lira, at\u00eb t\u00eb kontablit t\u00eb miratuar dhe t\u00eb audituesit t\u00eb cil\u00ebt p\u00ebrkat\u00ebsisht, krahas t\u00eb drejt\u00ebs q\u00eb kan\u00eb p\u00ebr p\u00ebrgatitjen dhe auditimin e pasqyrave financiare, u jepet e drejta edhe p\u00ebr konsulenca t\u00eb pavarura t\u00eb shoq\u00ebrive t\u00eb ndryshme p\u00ebr probleme finance, analiz\u00eb t\u00eb pasqyrave financiare, probleme fiskale, plane studimore t\u00eb tregut, vler\u00ebsimin e shoq\u00ebrive, procedurat e krijimit dhe likujdimit t\u00eb shoq\u00ebrive tregtare,etj. T\u00eb dy k\u00ebto profesione, n\u00eb fillim ai i audituesit (Instituti i Eksperteve t\u00eb Autorizuar- IEKA) dhe me pas Kontablit t\u00eb Miratuar (Instituti i Kontab\u00ebve t\u00eb Miratuar \u2013 IKM) jan\u00eb an\u00ebtar\u00ebsuar n\u00eb organizata presticioze nd\u00ebrkombetare si\u00e7 \u00ebsht\u00eb IFAC \u201cFederata Nd\u00ebrkombetare e Kontabilitetit\u201d dhe SEE PAD \u201cPartneriteti i vendeve t\u00eb Europ\u00ebs Lindore p\u00ebr zhvillimin e profesionit kontab\u00ebl\u201d ku p\u00ebrfaqesues t\u00eb t\u00eb dy profesione marrin pjes\u00eb rregullisht n\u00eb takimet e organizuara ku prezantohen p\u00ebrvojat m\u00eb t\u00eb p\u00ebrparuara n\u00eb t\u00eb dy profesionet, shk\u00ebmbehen eksperienca dhe zhvillohen seminare kualifikuese.<\/p>\n<p>Jan\u00eb k\u00ebto dy profesione si dhe shoqata e kontabilisteve q\u00eb m\u00eb tep\u00ebr se \u00e7do organiz\u00ebm tjet\u00ebr ballafaqohen p\u00ebrdit\u00eb me probleme q\u00eb k\u00ebrkojn\u00eb zgjidhje, madje n\u00eb ball\u00eb t\u00eb luft\u00ebs s\u00eb informalitetit n\u00eb ekonomi. Pronar\u00ebt e nj\u00ebsive ekonomike nga nj\u00ebra an\u00eb dhe profesionist\u00ebt kontabel nga ana tjet\u00ebr kan\u00eb interesa t\u00eb njejta p\u00ebr t\u00eb rritur sa m\u00eb shum\u00eb fitimin e nj\u00ebsis\u00eb nd\u00ebrsa kur vjen problemi i llogaritjes s\u00eb detyrimeve ndaj shtetit p\u00ebr tatimin mbi fitimin, t\u00eb par\u00ebt k\u00ebrkojne me \u00e7do m\u00ebnyre ta ulin k\u00ebt\u00eb. Kjo vjen p\u00ebr faktin se n\u00eb periudh\u00ebn q\u00eb kalojm\u00eb nj\u00eb pjes\u00eb e sip\u00ebrmarjeve shqiptare jan\u00eb ende larg nd\u00ebrgjegjesimit dhe vler\u00ebsimit t\u00eb evidenc\u00ebs kontable, t\u00eb nevoj\u00ebs s\u00eb dokumentimit t\u00eb rregullt dhe aq m\u00eb pak t\u00eb p\u00ebrpjekjeve t\u00eb kontabilisteve dhe rolit q\u00eb ata kan\u00eb ne rritjen e efektivitetit t\u00eb veprimtaris\u00eb dhe t\u00eb vendimmarjes s\u00eb tyre. Jo n\u00eb t\u00eb gjitha nj\u00ebsit\u00eb ekonomike, nga ana e drejtuesve k\u00ebrkohet ndihmesa e kontabilisteve p\u00ebr t\u00eb hartuar programe ekonomiko financiare t\u00eb zhvillimit t\u00eb nj\u00ebsise s\u00eb tyre dhe duke shtuar ketu edhe munges\u00ebn e tregjeve financiare t\u00eb zhvillimit t\u00eb nj\u00ebsise ekonomike publike, jan\u00eb faktor\u00eb q\u00eb nuk stimulojn\u00eb nj\u00eb raportim cil\u00ebsor e t\u00eb besushem financiar dhe t\u00eb nj\u00eb profesioni t\u00eb zhvilluar t\u00eb kontabilisteve. Por ka mjaft shoq\u00ebri tregtare, ve\u00e7anerisht n\u00eb ato t\u00eb m\u00ebdha, ku profesioni i kontabilistit \u00ebsht\u00eb i fort\u00eb dhe tep\u00ebr i kualifikuar, q\u00eb raportimi financiar \u00ebsht\u00eb cilesor dhe i besushem, p\u00ebr rrjedhoje ndihmon p\u00ebrdoruesit n\u00eb marrjen e vendimeve t\u00eb drejta dhe efikase. \uf0d8<\/p>\n<p>Shqip\u00ebria, n\u00eb dhjetevje\u00e7arin e fundit vazhdimisht punon dhe synon integrimin e saj n\u00eb Bashkimin Europian. Kjo midis t\u00eb tjerave k\u00ebrkon reflektim dhe zhvillim edhe n\u00eb rregullat kontable. Pas viteve 2000 edhe n\u00eb nivel nd\u00ebrkombetar pati zhvillime t\u00eb r\u00ebnd\u00ebsishme n\u00eb fush\u00ebn e kontabilitetit. Pati rishikim rr\u00ebnj\u00ebsor n\u00eb nj\u00eb s\u00ebr\u00eb standarde nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit, u p\u00ebrpunuan dhe u nxoren nj\u00eb s\u00ebr\u00eb standade t\u00eb tjera t\u00eb reja nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit; informacioni financiar q\u00eb raportonin nj\u00ebsit\u00eb ekonomike b\u00ebhet m\u00eb cil\u00ebsor p\u00ebr rrjedhoj\u00eb dhe m\u00eb i besush\u00ebm p\u00ebr p\u00ebrdoruesit e tij.<\/p>\n<p>N\u00eb vitin 2003, qeveria hartoi nj\u00eb strategji p\u00ebr nj\u00eb reform\u00eb t\u00eb re n\u00eb fush\u00ebn e kontabilitetit dhe t\u00eb profesioneve me baz\u00eb kontabilitetin me q\u00ebllim p\u00ebrmir\u00ebsimin e rregullimeve kontab\u00ebl p\u00ebr t\u00eb rritur m\u00eb tej trasparenc\u00ebn dhe besushm\u00ebrine e informacionit financiar dhe p\u00ebr t\u201fu p\u00ebrgjigjur sa m\u00eb mir\u00eb nevojave t\u00eb tregut dhe p\u00ebr mbrojtjen e interesave t\u00eb publikut dhe t\u00eb shtetit. Kjo strategji parashikonte edhe rishikimin e rregullimit kontab\u00ebl ekzistues dhe hartimin e nj\u00eb ligji te ri p\u00ebr Kontabilitetin dhe Pasqyrat Financiare.<\/p>\n<p>Ligji \u201cP\u00ebr Kontabilitetin dhe Pasqyrat Financiare\u201di prillit t\u00eb vitit 2004 me ndryshimet q\u00eb ju ben n\u00eb vitin 2006, ishin materializimi i k\u00ebsaj strategjie dhe \u00e7\u201f\u00ebsht\u00eb m\u00eb kryesorja ky ligj \u00ebsht\u00eb formuluar n\u00ebn frym\u00ebn e standardeve nd\u00ebrkomb\u00ebtare t\u00eb kontabilitetit duke autorizuar rregullimin e kontabilitetit jo me Plan Kontab\u00ebl t\u00eb P\u00ebrgjithsh\u00ebm por me Standarde Kontab\u00ebl. Ligji detyron q\u00eb standardet t\u00eb hartohen n\u00eb nivel komb\u00ebtar dhe n\u00eb koherent me Standardet Nd\u00ebrkomb\u00ebtare t\u00eb Kontabilitetit SNK) dhe Standardet Nd\u00ebrkombetare t\u00eb Raportimit Financiar SNRF) dhe t\u00eb zbatohen nga shumica e shoq\u00ebrive, nd\u00ebrsa shoq\u00ebrite e huaja q\u00eb operojn\u00eb n\u00eb vendin ton\u00eb dhe t\u00eb kuotuara n\u00eb burse, shoqerit\u00eb bankare dhe ato financiare do t\u00eb zbatojne SNK pa asnj\u00eb ndryshim.<\/p>\n<p>Ligji formaton K\u00ebshillin Komb\u00ebtar t\u00ebKontabilitetit KKK) duke i dh\u00ebne atij rol dhe pozicion ndryshe dhe duke e b\u00ebr\u00eb at\u00eb nj\u00eb organ t\u00eb pavarur n\u00eb vendimmarrje n\u00eb fush\u00ebn e kontabilitetit. K\u00ebshili n\u00eb fund t\u00eb vitit 2006 publikoi 14 Standarde Komb\u00ebtare t\u00eb Kontabilitetit (SKK) t\u00eb cilat filluan me ligj t\u00eb zbatohen n\u00eb janar t\u00eb vitit 2008 dhe n\u00eb vitin 2009 u hartua dhe filloi t\u00eb zbatohet SKK 15 i cili vlen vet\u00ebm p\u00ebr mikronj\u00ebsit\u00eb duke siguruar nj\u00eb leht\u00ebsim jo t\u00eb vog\u00ebl t\u00eb tyre nga kostot e larta t\u00eb p\u00ebrgatitjes t\u00eb informacionit kontab\u00ebl. P\u00ebrvoja e k\u00ebtyre viteve t\u00eb fundit tregon q\u00eb standardet e kontabilitetit si ato komb\u00ebtare dhe ato nd\u00ebrkombetare, jan\u00eb zbatuar gjer\u00ebsisht nga nj\u00ebsit\u00eb ekonomike duke e ngritur m\u00eb tej rolin dhe efektishm\u00ebrine e informacionit q\u00eb serviret p\u00ebr vendimmarje.<\/p>\n<p>Kjo ka rritur m\u00eb tej besushmerin\u00eb e informacionit financiar p\u00ebr zhvillimin ekonomik t\u00eb vendit dhe p\u00ebr hyrjen e investimeve t\u00eb huaja, pasi besushm\u00ebria dhe sinqeriteti i k\u00ebtij informacioni zhvillon tregjet e kapitalit dhe sigurin e duhur p\u00ebr t\u00eb marr\u00eb vendime. Rastet e skandaleve n\u00eb ENRON, Parmalat, \u00cborldcom e gjetk\u00eb jan\u00eb shembuj t\u00eb rolit negativ t\u00eb informacionit t\u00eb gabuar dhe shtr\u00ebmb\u00ebrimeve t\u00eb b\u00ebra n\u00eb pasqyrat financiare t\u00eb p\u00ebrgatitura nga kontabiliteti i k\u00ebtyre kompanive. D\u00ebmet pat\u00ebn nj\u00eb shtrirje t\u00eb gjer\u00eb duke filluar nga aksionaret e k\u00ebtyre kompanive q\u00eb humb\u00ebn kapitalet e tyre, shum\u00eb shoq\u00ebri t\u00eb lidhura me to falimentuan, u d\u00ebmtuan bankat dhe punonj\u00ebsit humb\u00ebn vendet e tyre t\u00eb punes. Kontabiliteti \u00ebsht\u00eb ai q\u00eb jep sinjalin e par\u00eb t\u00eb \u00e7do krize ekonomike prandaj duke zbatuar me korekt\u00ebsi standardet komb\u00ebtare t\u00eb kontabilitetit t\u00eb harmonizuara mir\u00eb me ato nd\u00ebrkomb\u00ebtare, do t\u00eb arrihet q\u00eb kontabiliteti t\u00eb p\u00ebrgatis\u00eb dhe japi informacion t\u00eb besush\u00ebm, t\u00eb sakt\u00eb dhe cil\u00ebsor.<\/p>\n<p>N\u00eb mbyllje t\u00eb kesaj paraqitjeje, kam deshir\u00eb t\u00eb shpreh edhe n\u00eb k\u00ebt\u00eb auditor t\u00eb nderuar, nj\u00eb ndjesi te ve\u00e7ant\u00eb dhe detyr\u00ebn e \u00e7do brezi nga armata e kontabilist\u00ebve q\u00eb her\u00eb pas here t\u00eb flasim dhe t\u00eb shkruaj p\u00ebr k\u00ebt\u00eb informacion kaq t\u00eb vlefshem dhe t\u00ebpazevendesushem. P\u00ebr fat t\u00eb keq dhe n\u00eb m\u00ebnyre t\u00eb ve\u00e7ant\u00eb ne specialist\u00ebt e kontabilitetit, nd\u00ebrsa t\u00ebr\u00eb koh\u00ebn punojm\u00eb mbi shifra, shkruajm\u00eb raporte dhjetra faqesh, japim mendime dhe sugjerojme zgjidhje me vler\u00eb, pak v\u00ebmendje i kushtojme an\u00ebs historike t\u00eb veprimtaris\u00eb son\u00eb dhe nj\u00ebheresh l\u00ebm\u00eb n\u00eb hares\u00eb Ata q\u00eb kan\u00eb kontribute t\u00eb vlefshme n\u00eb k\u00ebt\u00eb fushe.<\/p>\n<p>Dhe k\u00ebta jan\u00eb t\u00eb shumt\u00eb. K\u00ebshtu, brezi t\u00eb cilit i takoj edhe une, duhet n\u00eb radh\u00eb t\u00eb par\u00eb t\u00eb p\u00ebrmendim me mir\u00ebnjohje t\u00eb thell\u00eb dhe respekt m\u00ebsuesit tan\u00eb: Profesor\u00ebt Xhemil Cela, Lefter Kriqi dhe Aristotel Pano, specialist\u00ebt e shquar Pandeli Gjika n\u00eb Ministrin\u00eb e Financave, Laze Ajazi n\u00eb at\u00eb t\u00eb Bujqesis\u00eb, Malo Frash\u00ebrin n\u00eb Industri, Lefter Cave n\u00eb Treg\u00ebti, Vangjel Karajanin n\u00eb Nd\u00ebrtim e shum\u00eb t\u00eb tjere. Kam patur shansin, madje do t\u00eb thoshja fatin q\u00eb kam jetuar dhe kam punuar me k\u00ebto personalitete t\u00eb shquara n\u00eb fushen ton\u00eb dhe mund t\u00eb them me bindje q\u00eb prej tyre si un\u00eb ashtu dhe koleget e tjer\u00eb q\u00eb kemi patur fatin t\u00eb punojne me \u201eta, kemi p\u00ebrfituar shum\u00eb p\u00ebr aft\u00ebsimin ton\u00eb profesional dhe m\u00eb gjer\u00eb.<\/p>\n<p>Autori: PROF.DR. LEANDRO HAXHI<\/p>","protected":false},"excerpt":{"rendered":"<p>Sistemi ekonomik i \u00e7do vendi do t\u00eb mund t\u00eb funksionoj\u00eb normalisht dhe pa shum\u00eb probleme n\u00eb se drejtimi i \u00e7do nj\u00ebsie ekonomike merr n\u00eb t\u00ebr\u00ebsi nj\u00eb informacion t\u00eb sakt\u00eb dhe t\u00eb shpejt. Nd\u00ebr informacionet e shumta q\u00eb p\u00ebrdor drejtimi i \u00e7do nj\u00ebsie ekonomike, kontabiliteti luan rol t\u00eb ve\u00e7ant\u00eb. Kontabiliteti, vazhdimisht dhe pa nd\u00ebrprerje i siguron [&hellip;]<\/p>","protected":false},"author":1,"featured_media":334,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[128,129,130,131,106],"class_list":["post-2831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","tag-akademike","tag-botime","tag-kontabiliteti","tag-mbajtje-kontabiliteti","tag-sherbime-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zhvillimet n\u00eb fush\u00ebn e kontabilitetit dh\u00eb te profesioneve p\u00ebr kontabilitetin. - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/zhvillimet-ne-fushen-e-kontabilitetit-dhe-te-profesioneve-per-kontabilitetin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zhvillimet n\u00eb fush\u00ebn e kontabilitetit dh\u00eb te profesioneve p\u00ebr kontabilitetin. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Sistemi ekonomik i \u00e7do vendi do t\u00eb mund t\u00eb funksionoj\u00eb normalisht dhe pa shum\u00eb probleme n\u00eb se drejtimi i \u00e7do nj\u00ebsie ekonomike merr n\u00eb t\u00ebr\u00ebsi nj\u00eb informacion t\u00eb sakt\u00eb dhe t\u00eb shpejt. 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