{"id":506,"date":"2022-10-28T17:05:09","date_gmt":"2022-10-28T10:05:09","guid":{"rendered":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/?p=506"},"modified":"2022-10-28T17:07:02","modified_gmt":"2022-10-28T10:07:02","slug":"ke-toan-truong-la-gi-dieu-kien-tro-thanh-ke-toan-truong-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/ke-toan-truong-la-gi-dieu-kien-tro-thanh-ke-toan-truong-cua-doanh-nghiep\/","title":{"rendered":"K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec? \u0110i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p n\u0103m 2022"},"content":{"rendered":"

K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec? \u0110i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u1ecb tr\u00ed m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n mu\u1ed1n h\u01b0\u1edbng \u0111\u1ebfn, v\u1eady k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u00f3ng vai tr\u00f2 g\u00ec trong c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/span><\/p>\n

1\/ K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec?<\/strong><\/p>\n

Theo \u0110i\u1ec1u 54\u00a0Lu\u1eadt K\u1ebf to\u00e1n 2015 k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

– K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u\u00a0 54\u00a0Lu\u1eadt K\u1ebf to\u00e1n 2015\u00a0c\u00f2n c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00fap ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n

– K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean th\u00ec \u0111\u1ed3ng th\u1eddi ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 ki\u1ec3m tra c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n 2015.<\/span><\/p>\n

2\/ Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/strong><\/p>\n

\u0110i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m k\u1ebf to\u00e1n t\u1ea1i \u0110i\u1ec1u 52\u00a0Lu\u1eadt K\u1ebf to\u00e1n 2015, \u0110i\u1ec1u 19\u00a0Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP\u00a0v\u00e0 c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

–\u00a0 C\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a\u00a0Lu\u1eadt K\u1ebf to\u00e1n 2015\u00a0g\u1ed3m:<\/span><\/p>\n

+ C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

+ C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

– C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean.<\/span><\/p>\n

– C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n

– C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/span><\/p>\n

3\/ Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n

Ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n chung c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

– K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u 21\u00a0Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP\u00a0ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean.<\/span><\/p>\n

– K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam kh\u00f4ng c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc, c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u1ecf h\u01a1n 10 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i c\u00f3 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p chuy\u00ean nghi\u1ec7p tr\u1edf l\u00ean.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9 l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c l\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc chi\u1ebfm tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i c\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 05 n\u0103m.<\/span><\/p>\n

Nh\u01b0 v\u1eady, \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, ngo\u00e0i ra c\u00f2n c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec? \u0110i\u1ec1u ki\u1ec7n tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 v\u1ecb tr\u00ed m\u00e0 nhi\u1ec1u k\u1ebf to\u00e1n mu\u1ed1n h\u01b0\u1edbng \u0111\u1ebfn, v\u1eady k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u00f3ng vai tr\u00f2 g\u00ec trong c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n…<\/p>\n","protected":false},"author":1,"featured_media":507,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[42],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/posts\/506"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/comments?post=506"}],"version-history":[{"count":2,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/posts\/506\/revisions"}],"predecessor-version":[{"id":509,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/posts\/506\/revisions\/509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/media\/507"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/media?parent=506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/categories?post=506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/giaoducmaibinh\/wp-json\/wp\/v2\/tags?post=506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}