{"id":7038,"date":"2025-12-19T02:19:06","date_gmt":"2025-12-19T09:19:06","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7038"},"modified":"2025-12-19T02:19:06","modified_gmt":"2025-12-19T09:19:06","slug":"ke-toan-cong-ty-co-phan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/","title":{"rendered":"\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u3068\u898f\u5236\u306e\u66f4\u65b0\u3002"},"content":{"rendered":"<p>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306f\u3001\u5b9a\u6b3e\u8cc7\u672c\u3001\u682a\u5f0f\u767a\u884c\u3001\u914d\u5f53\u652f\u6255\u3044\u306a\u3069\u3001\u8907\u96d1\u306a\u696d\u52d9\u3092\u4f34\u3046\u7279\u6b8a\u306a\u4f1a\u8a08\u696d\u52d9\u3067\u3059\u30022024\u5e74\u4f1a\u8a08\u6cd5\u6539\u6b63\u304a\u3088\u3073\u901a\u905499\/2025\/TT-BTC\u306e\u6700\u65b0\u60c5\u5831\u306b\u3088\u308b\u3068\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u6587\u66f8\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u30d7\u30ed\u30bb\u30b9\u30682026\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u65b0\u3057\u3044\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u696d\u52d9\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u73fe\u884c\u306e\u898f\u5236\u306b\u7a4d\u6975\u7684\u306b\u6e96\u62e0\u3067\u304d\u308b\u3088\u3046\u3001\u7d44\u7e54\u69cb\u9020\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3001\u4e3b\u8981\u306a\u696d\u52d9\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306a\u6982\u8981\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Tong_quan_ve_ke_toan_cong_ty_co_phan_trong_nen_kinh_te_hien_nay\" >\u73fe\u5728\u306e\u7d4c\u6e08\u306b\u304a\u3051\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306e\u6982\u8981\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Dac_diem_khac_biet_cua_ke_toan_cong_ty_co_phan_so_voi_cac_loai_hinh_khac\" >\u4ed6\u306e\u7a2e\u985e\u306e\u4f1a\u793e\u3068\u6bd4\u8f03\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306e\u7279\u5fb4\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Co_cau_von_va_co_phieu\" >\u8cc7\u672c\u69cb\u6210\u3068\u682a\u5f0f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Nghiep_vu_co_tuc_va_phan_phoi_loi_nhuan\" >\u914d\u5f53\u304a\u3088\u3073\u5229\u76ca\u5206\u914d\u696d\u52d9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Co_che_giam_sat_dac_thu\" >\u7279\u5b9a\u306e\u76e3\u8996\u30e1\u30ab\u30cb\u30ba\u30e0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Cau_truc_bo_may_ke_toan_toi_uu_cho_cong_ty_co_phan_nam_2025\" >2025\u5e74\u306b\u304a\u3051\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u6700\u9069\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Huong_dan_nghiep_vu_ke_toan_cong_ty_co_phan_theo_Thong_tu_992025TT-BTC\" >\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u5b9f\u52d9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Quy_trinh_lap_va_trinh_bay_bao_cao_tai_chinh_cho_cong_ty_co_phan\" >\u682a\u5f0f\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u6e96\u5099\u3057\u3001\u63d0\u793a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Checklist_cong_viec_ke_toan_can_hoan_tat_trong_90_ngay_dau_thanh_lap\" >\u4f1a\u793e\u8a2d\u7acb\u5f8c 90 \u65e5\u4ee5\u5185\u306b\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f1a\u8a08\u30bf\u30b9\u30af\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Nhung_luu_y_quan_trong_ve_thue_va_quan_tri_rui_ro\" >\u7a0e\u52d9\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Xu_huong_chuyen_doi_so_trong_ke_toan_cong_ty_co_phan_2025\" >2025\u5e74\u306e\u682a\u5f0f\u4f1a\u793e\u4f1a\u8a08\u306b\u304a\u3051\u308b\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306e\u52d5\u5411<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_co_phan\" >\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/ke-toan-cong-ty-co-phan\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_ke_toan_cong_ty_co_phan_trong_nen_kinh_te_hien_nay\"><\/span>\u73fe\u5728\u306e\u7d4c\u6e08\u306b\u304a\u3051\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306e\u6982\u8981\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2025\u5e74\u306e\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u306f\u5f37\u529b\u306a\u8cc7\u91d1\u8abf\u9054\u80fd\u529b\u306b\u3088\u308a\u3001\u4f9d\u7136\u3068\u3057\u3066\u6700\u3082\u4eba\u6c17\u306e\u3042\u308b\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3067\u3042\u308a\u7d9a\u3051\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u306f\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u58eb\u306e\u5f79\u5272\u306b\u5927\u304d\u306a\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u3092\u304b\u3051\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cc7\u672c\u6e90\u306e\u7279\u5fb4\uff1a\u682a\u5f0f\u4f1a\u793e\u306e\u5b9a\u6b3e\u8cc7\u672c\u306f\u3001\u682a\u5f0f\u3068\u547c\u3070\u308c\u308b\u8907\u6570\u306e\u5747\u7b49\u90e8\u5206\u306b\u5206\u5272\u3055\u308c\u307e\u3059\u3002\u4f1a\u793e\u306f\u4e00\u822c\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u305f\u3081\u306b\u69d8\u3005\u306a\u7a2e\u985e\u306e\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u682a\u4e3b\u540d\u7c3f\u306e\u7ba1\u7406\u3084\u4f1a\u8a08\u4e0a\u306e\u8cc7\u672c\u5909\u52d5\u306f\u975e\u5e38\u306b\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u6709\u9650\u8cac\u4efb\uff1a\u682a\u4e3b\u306f\u3001\u51fa\u8cc7\u3057\u305f\u8cc7\u672c\u306e\u7bc4\u56f2\u5185\u3067\u306e\u307f\u3001\u8ca0\u50b5\u3084\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u500b\u4eba\u8cc7\u7523\u3068\u4e8b\u696d\u8cc7\u7523\u3092\u5206\u96e2\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u304c\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3059\u3079\u3066\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u900f\u660e\u5316\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li>\u9ad8\u3044\u900f\u660e\u6027\uff1a\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306f\u3001\u4ed6\u306e\u4e8b\u696d\u5f62\u614b\u3068\u6bd4\u8f03\u3057\u3066\u3001\u56fd\u306e\u7ba1\u7406\u6a5f\u95a2\u3001\u682a\u4e3b\u3001\u305d\u3057\u3066\u6f5c\u5728\u7684\u306a\u6295\u8cc7\u5bb6\u306b\u3088\u308b\u3088\u308a\u53b3\u3057\u3044\u76e3\u7763\u3092\u53d7\u3051\u307e\u3059\u3002\u8ca1\u52d9\u5831\u544a\u306e\u9069\u6642\u958b\u793a\u306f\u3001\u6cd5\u7684\u8cac\u4efb\u3067\u3042\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8a55\u5224\u3092\u53cd\u6620\u3059\u308b\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dac_diem_khac_biet_cua_ke_toan_cong_ty_co_phan_so_voi_cac_loai_hinh_khac\"><\/span>\u4ed6\u306e\u7a2e\u985e\u306e\u4f1a\u793e\u3068\u6bd4\u8f03\u3057\u305f\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306e\u7279\u5fb4\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8ca1\u52d9\u7ba1\u7406\u306e\u9055\u3044\u3092\u3088\u308a\u3088\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u3068\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08\u6163\u884c\u306e\u7c21\u5358\u306a\u6bd4\u8f03\u8868\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u6bd4\u8f03\u57fa\u6e96<\/th>\n<th style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u4f1a\u8a08<\/th>\n<th style=\"text-align: center;\">\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306e\u4f1a\u8a08<\/th>\n<\/tr>\n<tr>\n<td>\u8cc7\u672c\u898f\u6a21<\/td>\n<td>\u682a\u5f0f\u306b\u5206\u5272\u3055\u308c\u3001\u682a\u4e3b\u6570\u306b\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/td>\n<td>\u51fa\u8cc7\u6bd4\u7387\u306b\u5fdc\u3058\u3066\u533a\u5206\u3055\u308c\u3001\u4f1a\u54e1\u6570\u306b\u5236\u9650\u304c\u3042\u308a\u307e\u3059\uff08\u6700\u592750\u540d\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u8cc7\u91d1\u8abf\u9054\u80fd\u529b<\/td>\n<td>\u682a\u5f0f\u3092\u8a3c\u5238\u53d6\u5f15\u6240\u3067\u516c\u958b\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/td>\n<td>\u5e83\u304f\u8cc7\u672c\u91d1\u3092\u8abf\u9054\u3059\u308b\u305f\u3081\u306b\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u30b3\u30a2\u4e8b\u696d\u904b\u55b6<\/td>\n<td>\u8cc7\u672c\u5270\u4f59\u91d1\u3001\u81ea\u5df1\u682a\u5f0f\u3001\u591a\u984d\u306e\u914d\u5f53\u91d1\u652f\u6255\u3044\u3092\u76e3\u8996\u3057\u307e\u3059\u3002<\/td>\n<td>\u5404\u30e1\u30f3\u30d0\u30fc\u306e\u500b\u3005\u306e\u8cc7\u672c\u62e0\u51fa\u306e\u8a73\u7d30\u306a\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u76e3\u67fb\u30ea\u30af\u30a8\u30b9\u30c8<\/td>\n<td>\u4e0a\u5834\u4f01\u696d\u3084\u516c\u76ca\u6027\u306e\u3042\u308b\u4f01\u696d\u306b\u306f\u5fc5\u9808\u3067\u3059\u3002<\/td>\n<td>\u7279\u5b9a\u306e\u898f\u6a21\u306e\u5834\u5408\u306b\u306e\u307f\u5fc5\u9808\u3068\u306a\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8: \u4e0a\u8a18\u306e\u6bd4\u8f03\u8868\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u3001\u5f93\u4e8b\u3059\u308b\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u4e3b\u8981\u306a\u30bf\u30b9\u30af\u3092\u8fc5\u901f\u306b\u8b58\u5225\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u4e00\u822c\u7684\u306a\u76ee\u7684\u306e\u307f\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_cau_von_va_co_phieu\"><\/span>\u8cc7\u672c\u69cb\u6210\u3068\u682a\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u306f\u308b\u304b\u306b\u8907\u96d1\u3067\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u666e\u901a\u682a\u304a\u3088\u3073\u512a\u5148\u682a\u306e\u51fa\u8cc7\u660e\u7d30\u3092\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306b\u3001\u52d8\u5b9a\u79d1\u76ee411\u3092\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u8981\u306a\u70b9\u306f\u3001\u682a\u5f0f\u767a\u884c\u30d7\u30ec\u30df\u30a2\u30e0\uff08\u52d8\u5b9a\u79d1\u76ee4112\uff09\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u682a\u5f0f\u306e\u5b9f\u969b\u306e\u767a\u884c\u4fa1\u683c\u304c\u984d\u9762\u4fa1\u683c\u3088\u308a\u3082\u9ad8\u3044\u5834\u5408\u306b\u751f\u3058\u308b\u5dee\u984d\u3067\u3059\u3002\u3053\u306e\u30d7\u30ec\u30df\u30a2\u30e0\u306f\u53ce\u76ca\u3067\u306f\u306a\u304f\u3001\u6240\u6709\u8005\u306e\u8cc7\u672c\u306e\u4e00\u90e8\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u3053\u308c\u3092\u614e\u91cd\u306b\u7ba1\u7406\u3057\u3001\u8cc7\u672c\u5897\u5f37\u3084\u898f\u5236\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u640d\u5931\u306e\u76f8\u6bba\u306b\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_co_tuc_va_phan_phoi_loi_nhuan\"><\/span>\u914d\u5f53\u304a\u3088\u3073\u5229\u76ca\u5206\u914d\u696d\u52d9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6709\u9650\u8cac\u4efb\u4f1a\u793e\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u6255\u623b\u3057\u3068\u306f\u7570\u306a\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u914d\u5f53\u91d1\u306e\u5206\u914d\u306f\u53b3\u683c\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5229\u76ca\u5206\u914d\u3092\u884c\u3046\u524d\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u696d\u52d9\u3092\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4f1a\u793e\u5b9a\u6b3e\u306b\u5b9a\u3081\u308b\u5272\u5408\u306b\u5f93\u3044\u3001\u7a0e\u5f15\u5f8c\u5229\u76ca\u304b\u3089\u8ca1\u52d9\u6e96\u5099\u91d1\u304a\u3088\u3073\u958b\u767a\u6295\u8cc7\u8cc7\u91d1\u3092\u914d\u5206\u3057\u307e\u3059\u3002<\/li>\n<li>\u8ca0\u50b5\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6b63\u5f0f\u306a\u627f\u8a8d\u5f8c\u3001\u76f4\u3061\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u4f1a\u793e\u306e\u50b5\u52d9\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_dac_thu\"><\/span>\u7279\u5b9a\u306e\u76e3\u8996\u30e1\u30ab\u30cb\u30ba\u30e0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u5e38\u306b\u76e3\u67fb\u5f79\u4f1a\u306e\u76e3\u7763\u4e0b\u306b\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u5f79\u4f1a\u306f\u3044\u3064\u3067\u3082\u5e33\u7c3f\u66f8\u985e\u3092\u691c\u67fb\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u8cac\u4efb\u8005\u306f\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u304c\u6709\u52b9\u306a\u539f\u672c\u66f8\u985e\u306b\u57fa\u3065\u304d\u3001\u9069\u5207\u306a\u5f53\u5c40\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u3001\u5f37\u56fa\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_truc_bo_may_ke_toan_toi_uu_cho_cong_ty_co_phan_nam_2025\"><\/span>2025\u5e74\u306b\u304a\u3051\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u6700\u9069\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7039\" aria-describedby=\"caption-attachment-7039\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7039\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025.jpg\" alt=\"Ca\u0302\u0301u tru\u0301c bo\u0323\u0302 ma\u0301y ke\u0302\u0301 toa\u0301n to\u0302\u0301i u\u031bu cho co\u0302ng ty co\u0302\u0309 pha\u0302\u0300n na\u0306m 2025\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Cau-truc-bo-may-ke-toan-toi-uu-cho-cong-ty-co-phan-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7039\" class=\"wp-caption-text\">2025\u5e74\u306b\u304a\u3051\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u6700\u9069\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u69cb\u7bc9<\/figcaption><\/figure>\n<p>\u682a\u5f0f\u4f1a\u793e\u306b\u3068\u3063\u3066\u52b9\u7387\u7684\u306a\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u5fc5\u305a\u3057\u3082\u591a\u304f\u306e\u4eba\u54e1\u3092\u5fc5\u8981\u3068\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u660e\u78ba\u306a\u8cac\u4efb\u5206\u62c5\u3068\u9ad8\u5ea6\u306a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u6d3b\u7528\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u4e8b\u696d\u898f\u6a21\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u4e0b\u306e\u56f3\u306b\u5f93\u3063\u3066\u5c0e\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005 (CFO): \u8ca1\u52d9\u30b7\u30b9\u30c6\u30e0\u306e\u8235\u53d6\u308a\u3092\u62c5\u3044\u3001\u53d6\u7de0\u5f79\u4f1a\u304a\u3088\u3073\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u5831\u544a\u3092\u62c5\u5f53\u3059\u308b\u4eba\u7269\u3002<\/li>\n<li>\u7dcf\u52d9\u7d4c\u7406\uff1a\u5404\u90e8\u7f72\u306e\u30c7\u30fc\u30bf\u3092\u9023\u643a\u3057\u3001\u6c7a\u7b97\u51e6\u7406\u3084\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306a\u3069\u3092\u76f4\u63a5\u884c\u3044\u307e\u3059\u3002<\/li>\n<li>\u5c02\u9580\u7684\u306a\u4f1a\u8a08\u306e\u5f79\u5272:\n<ul>\n<li>\u7a0e\u7406\u58eb\uff1a\u96fb\u5b50\u8acb\u6c42\u66f8\u3001\u7a0e\u52d9\u7533\u544a\u3001\u7a0e\u52d9\u7cbe\u7b97\u3092\u5c02\u9580\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u682a\u5f0f\u304a\u3088\u3073\u682a\u4e3b\u4f1a\u8a08: \u682a\u4e3b\u30ea\u30b9\u30c8\u3001\u682a\u4fa1\u306e\u5909\u52d5\u3001\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u306e\u8a73\u7d30\u306a\u8ffd\u8de1\u3092\u542b\u3080\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u3092\u5c02\u9580\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u8cb7\u639b\u91d1\u304a\u3088\u3073\u5728\u5eab\u4f1a\u8a08\u62c5\u5f53\u8005: \u4f01\u696d\u306e\u73fe\u91d1\u306e\u6d41\u5165\u3068\u6d41\u51fa\u304a\u3088\u3073\u7269\u7406\u7684\u8cc7\u7523\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>2025\u5e74\u306bERP\u3084\u30af\u30e9\u30a6\u30c9\u30d9\u30fc\u30b9\u306e\u4f1a\u8a08\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u304c\u767b\u5834\u3059\u308b\u3053\u3068\u3067\u3001\u3055\u307e\u3056\u307e\u306a\u90e8\u9580\u306e\u30c7\u30fc\u30bf\u304c\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306b\u81ea\u52d5\u7684\u306b\u6d41\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u624b\u4f5c\u696d\u306b\u3088\u308b\u30c7\u30fc\u30bf\u5165\u529b\u306b\u3088\u308b\u30a8\u30e9\u30fc\u304c\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_nghiep_vu_ke_toan_cong_ty_co_phan_theo_Thong_tu_992025TT-BTC\"><\/span>\u901a\u905499\/2025\/TT-BTC\u306b\u57fa\u3065\u304f\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u5b9f\u52d9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u901a\u905499\/2025\/TT-BTC\u306f\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3068\u8a18\u9332\u539f\u5247\u3078\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u306b\u753b\u671f\u7684\u306a\u5909\u66f4\u3092\u5c0e\u5165\u3057\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u4ee5\u4e0b\u306e\u65b0\u3057\u3044\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\uff1a\u4e00\u90e8\u306e\u52d8\u5b9a\u79d1\u76ee\u30b3\u30fc\u30c9\u306f\u3001\u73fe\u4ee3\u306e\u91d1\u878d\u8cc7\u7523\u306e\u7a2e\u985e\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u8abf\u6574\u3055\u308c\u307e\u3057\u305f\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u3053\u306e\u901a\u9054\u304c\u5b8c\u5168\u306b\u65bd\u884c\u3055\u308c\u308b\u524d\u306b\u3001\u65b0\u3057\u3044\u52d8\u5b9a\u79d1\u76ee\u306e\u5206\u985e\u306b\u5408\u308f\u305b\u3066\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u66f4\u65b0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u5177\u4f53\u7684\u306a\u51fa\u8cc7\u624b\u7d9a\u304d\uff1a\u975e\u91d1\u92ad\u8cc7\u7523\u306e\u51fa\u8cc7\u306b\u306f\u5c02\u9580\u6a5f\u95a2\u306b\u3088\u308b\u8a55\u4fa1\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306f\u51fa\u8cc7\u6642\u70b9\u3067\u306e\u5b9f\u969b\u306e\u4fa1\u5024\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u5f62\u5f0f\u3088\u308a\u5b9f\u8cea\u306e\u539f\u5247\uff1a\u3053\u308c\u306f\u30012025\u5e74\u306e\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306e\u6307\u91dd\u3068\u306a\u308b\u539f\u5247\u3067\u3059\u3002\u53d6\u5f15\u304c\u58f2\u8cb7\u306e\u5f62\u3092\u3068\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u672c\u8cea\u7684\u306b\u306f\u8cb8\u4ed8\u3067\u3042\u308b\u5834\u5408\u3001\u4f1a\u8a08\u58eb\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u308c\u3092\u8cb8\u4ed8\u3068\u3057\u3066\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_lap_va_trinh_bay_bao_cao_tai_chinh_cho_cong_ty_co_phan\"><\/span>\u682a\u5f0f\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u6e96\u5099\u3057\u3001\u63d0\u793a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7041\" aria-describedby=\"caption-attachment-7041\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7041\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan.jpg\" alt=\"Quy tri\u0300nh la\u0323\u0302p va\u0300 tri\u0300nh ba\u0300y ba\u0301o ca\u0301o ta\u0300i chi\u0301nh cho co\u0302ng ty co\u0302\u0309 pha\u0302\u0300n\" width=\"800\" height=\"500\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan.jpg 800w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan-300x188.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan-768x480.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-lap-va-trinh-bay-bao-cao-tai-chinh-cho-cong-ty-co-phan-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-7041\" class=\"wp-caption-text\">\u682a\u5f0f\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u6e96\u5099\u3057\u3001\u63d0\u793a\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3002<\/figcaption><\/figure>\n<p>\u8ca1\u52d9\u5831\u544a\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u4f01\u696d\u306e\u5bfe\u5916\u7684\u306a\u9854\u3067\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u306f\u3001\u6a19\u6e96\u7684\u306a\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u88dc\u52a9\u5143\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u304b\u3089\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/li>\n<li>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3001\u5b9f\u969b\u306e\u73fe\u91d1\u306e\u51fa\u5165\u308a\u304c\u53cd\u6620\u3055\u308c\u3001\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u306e\u6d41\u52d5\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306e\u4f5c\u6210: \u3053\u308c\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u304c\u8cc7\u672c\u3001\u5076\u767a\u50b5\u52d9\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306e\u91cd\u8981\u306a\u5909\u66f4\u3092\u8aac\u660e\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u6700\u3082\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u6ce8\uff1a\u7a0e\u52d9\u5f53\u5c40\u304a\u3088\u3073\u7d71\u8a08\u5f53\u5c40\u3078\u306e\u5e74\u6b21\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u901a\u5e38\u3001\u4f1a\u8a08\u5e74\u5ea6\u672b\u304b\u308990\u65e5\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e0a\u5834\u4f01\u696d\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u898f\u5b9a\u3088\u308a\u3082\u65e9\u3044\u6642\u671f\u306b\u60c5\u5831\u958b\u793a\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_cong_viec_ke_toan_can_hoan_tat_trong_90_ngay_dau_thanh_lap\"><\/span>\u4f1a\u793e\u8a2d\u7acb\u5f8c 90 \u65e5\u4ee5\u5185\u306b\u5b8c\u4e86\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f1a\u8a08\u30bf\u30b9\u30af\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u8a2d\u7acb\u521d\u671f\u306f\u3001\u7d44\u7e54\u69cb\u9020\u306e\u4e0d\u5b89\u5b9a\u3055\u304b\u3089\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u30df\u30b9\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u6642\u671f\u3067\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u898b\u843d\u3068\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u91cd\u8981\u306a\u30bf\u30b9\u30af\u306e\u30ea\u30b9\u30c8\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u7d0d\u7a0e\u7533\u544a\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u767b\u9332\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u3092\u8cfc\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u4e8b\u696d\u8a31\u53ef\u6599\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4e8b\u696d\u8a31\u53ef\u7a0e\u3092\u5dde\u4e88\u7b97\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/li>\n<li>\u653f\u4ee470\/2025\/ND-CP\u306b\u5f93\u3063\u305f\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u304a\u3088\u3073\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7528\u30c7\u30b8\u30bf\u30eb\u6587\u66f8\u306e\u4fdd\u7ba1\u30d7\u30ed\u30bb\u30b9\u306e\u78ba\u7acb\u306b\u95a2\u3059\u308b\u901a\u77e5\u3002<\/li>\n<li>\u4f1a\u793e\u306e\u9280\u884c\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u305d\u306e\u53e3\u5ea7\u3092\u5546\u696d\u767b\u8a18\u6a5f\u95a2\u306b\u767b\u9332\u3057\u307e\u3059\u3002<\/li>\n<li>\u5275\u7acb\u682a\u4e3b\u306e\u8cc7\u672c\u51fa\u8cc7\u66f8\u985e\u3092\u5b8c\u6210\u3055\u305b\u3001\u4f01\u696d\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066 90 \u65e5\u4ee5\u5185\u306b\u8cc7\u672c\u304c\u5168\u984d\u51fa\u8cc7\u3055\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_thue_va_quan_tri_rui_ro\"><\/span>\u7a0e\u52d9\u3068\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u8003\u616e\u4e8b\u9805\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u306f\u5e38\u306b\u6700\u512a\u5148\u4e8b\u9805\u3067\u3059\u3002\u4e8b\u696d\u3092\u5b88\u308b\u305f\u3081\u306b\u3001\u4f1a\u8a08\u58eb\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cc7\u672c\u91d1\u306e\u51fa\u8cc7\u671f\u9650\u306e\u7ba1\u7406\uff1a\u682a\u4e3b\u304c90\u65e5\u4ee5\u5185\u306b\u8cc7\u672c\u91d1\u5168\u984d\u3092\u51fa\u8cc7\u3057\u306a\u3044\u5834\u5408\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306f\u767b\u9332\u8cc7\u672c\u91d1\u306e\u6e1b\u984d\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u52a9\u8a00\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5e33\u7c3f\u4e0a\u306e\u8cc7\u672c\u91d1\u3092\u865a\u507d\u306b\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u975e\u5e38\u306b\u91cd\u3044\u884c\u653f\u7f70\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u914d\u5f53\u306b\u304b\u304b\u308b\u500b\u4eba\u6240\u5f97\u7a0e\uff1a\u4f01\u696d\u306f\u3001\u500b\u4eba\u682a\u4e3b\u3078\u306e\u914d\u5f53\u91d1\u3092\u652f\u6255\u3046\u969b\u306b\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u5e74\u9593\u306e\u7a0e\u52d9\u7533\u544a\u306e\u305f\u3081\u306b\u3053\u306e\u7d0d\u7a0e\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u5165\u529b\u8acb\u6c42\u66f8\u306e\u6709\u52b9\u6027\uff1a2025\u5e74\u304b\u3089\u96fb\u5b50\u5546\u53d6\u5f15\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u304c\u53b3\u683c\u5316\u3055\u308c\u308b\u305f\u3081\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u58eb\u306f\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u524d\u306b\u7a0e\u52d9\u30dd\u30fc\u30bf\u30eb\u3067\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u696d\u52d9\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Xu_huong_chuyen_doi_so_trong_ke_toan_cong_ty_co_phan_2025\"><\/span>2025\u5e74\u306e\u682a\u5f0f\u4f1a\u793e\u4f1a\u8a08\u306b\u304a\u3051\u308b\u30c7\u30b8\u30bf\u30eb\u5909\u9769\u306e\u52d5\u5411<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7d4c\u7406\u306f\u3082\u306f\u3084\u5358\u306a\u308b\u300c\u8a18\u9332\u3092\u3064\u3051\u308b\u300d\u4ed5\u4e8b\u3067\u306f\u306a\u304f\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u90e8\u9580\u306b\u306a\u308a\u3064\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>AI \u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3: \u4eba\u5de5\u77e5\u80fd\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u304c\u9280\u884c\u53d6\u5f15\u3092\u81ea\u52d5\u7684\u306b\u8abf\u6574\u3057\u3001\u91d1\u878d\u8a50\u6b3a\u306e\u5146\u5019\u3092\u8b66\u544a\u3059\u308b\u306e\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<li>\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u4f1a\u8a08\uff1a\u6708\u672b\u307e\u3067\u30ec\u30dd\u30fc\u30c8\u3092\u5f85\u3064\u306e\u3067\u306f\u306a\u304f\u30012025 \u4f01\u696d\u4f1a\u8a08\u652f\u63f4\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3068\u3001\u3059\u3050\u306b\u30d3\u30b8\u30cd\u30b9\u306e\u7d50\u679c\u3092\u8868\u793a\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u30af\u30e9\u30a6\u30c9 \u30c7\u30fc\u30bf\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3: \u30af\u30e9\u30a6\u30c9\u4e0a\u306b\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u7d4c\u7406\u90e8\u9580\u306f\u4e88\u671f\u305b\u306c\u72b6\u6cc1\u3067\u30c7\u30fc\u30bf\u304c\u5931\u308f\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_co_phan\"><\/span>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u53ce\u76ca\u306e\u306a\u3044\u65b0\u8a2d\u682a\u5f0f\u4f1a\u793e\u306f\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\u306f\u3044\u3002\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u53ce\u76ca\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5b9a\u671f\u7684\u306b\u7a0e\u52d9\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u5272\u5f53\u3066\u91d1\u306f\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u306b\u5145\u3066\u3089\u308c\u307e\u3059\u304b\uff1f\u682a\u5f0f\u5272\u5f53\u3066\u91d1\u306f\u539f\u5247\u3068\u3057\u3066\u682a\u4e3b\u304c\u51fa\u8cc7\u3057\u305f\u8cc7\u672c\u3067\u3042\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u4e0a\u306f\u7a0e\u5f15\u5f8c\u5229\u76ca\u306e\u3088\u3046\u306a\u76f4\u63a5\u7684\u306a\u914d\u5f53\u91d1\u3067\u306f\u306a\u304f\u3001\u5b9a\u6b3e\u8cc7\u672c\u306e\u5897\u52a0\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u306f\u8cc7\u683c\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f\u4f1a\u8a08\u6cd5\u306b\u3088\u308b\u3068\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u8cac\u4efb\u8005\u306b\u306f\u3001\u4f1a\u8a08\u8cac\u4efb\u8005\u7814\u4fee\u8cc7\u683c\u3068\u5341\u5206\u306a\u5b9f\u52d9\u7d4c\u9a13\u5e74\u6570\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u7d50\u8ad6\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u696d\u52d9\u306f\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3001\u8aa0\u5b9f\u3055\u3001\u305d\u3057\u3066\u6cd5\u7684\u77e5\u8b58\u3092\u7d99\u7d9a\u7684\u306b\u66f4\u65b0\u3059\u308b\u80fd\u529b\u304c\u6c42\u3081\u3089\u308c\u308b\u5c02\u9580\u8077\u3067\u3059\u30022025\u5e74\u306b\u306f\u3001\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306e\u6d3b\u7528\u3068\u901a\u905499\u53f7\u306b\u3088\u308b\u65b0\u305f\u306a\u898f\u5236\u306e\u65bd\u884c\u306b\u3088\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u4f1a\u8a08\u696d\u52d9\u306f\u3088\u308a\u900f\u660e\u6027\u3068\u52b9\u7387\u6027\u3092\u9ad8\u3081\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u304c\u3001\u7686\u69d8\u306e\u4f1a\u8a08\u696d\u52d9\u3078\u306e\u81ea\u4fe1\u3092\u6df1\u3081\u308b\u4e0a\u3067\u5f79\u7acb\u3064\u60c5\u5831\u3092\u63d0\u4f9b\u3067\u304d\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p><strong>\u53c2\u7167\u5143:<\/strong><\/p>\n<ul>\n<li>\u8ca1\u52d9\u7701\u306e\u901a\u9054 99\/2025\/TT-BTC \u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u5236\u5ea6\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/li>\n<li>\u6cd5\u4ee4 70\/2025\/ND-CP \u3067\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u304a\u3088\u3073\u6587\u66f8\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u898f\u5236\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u4f1a\u8a08\u6cd5\u7b2c88\/2015\/QH13\u53f7\u304a\u3088\u30732024\u5e74\u306e\u305d\u306e\u6539\u6b63\u304a\u3088\u3073\u88dc\u8db3\u3002<\/li>\n<li>PwC\u30d9\u30c8\u30ca\u30e0\u306e\u300c\u30d9\u30c8\u30ca\u30e0\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u74b0\u58832025\u300d\u4f1a\u8a08\u30fb\u76e3\u67fb\u898f\u5236\u306b\u95a2\u3059\u308b\u8abf\u67fb\u30ec\u30dd\u30fc\u30c8\u3002<\/li>\n<\/ul>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/li>\n<li aria-level=\"1\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><span id=\"Cac_dich_vu_khac\" class=\"ez-toc-section\"><\/span>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u76e3\u67fb:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8a08\u3068\u7a0e\u52d9:\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52d9\u5831\u544a\u66f8<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<li aria-level=\"1\">\u6cd5\u7684\u5074\u9762:\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u4ed6\u306e\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n c\u00f4ng ty c\u1ed5 ph\u1ea7n l\u00e0 lo\u1ea1i h\u00ecnh k\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 v\u1edbi c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p li\u00ean quan \u0111\u1ebfn v\u1ed1n \u0111i\u1ec1u l\u1ec7, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 chi tr\u1ea3 c\u1ed5 t\u1ee9c. Theo c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t t\u1eeb Lu\u1eadt K\u1ebf to\u00e1n s\u1eeda \u0111\u1ed5i 2024 v\u00e0 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, c\u00e1c doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn quy tr\u00ecnh s\u1ed1 h\u00f3a ch\u1ee9ng t\u1eeb v\u00e0 chu\u1ea9n m\u1ef1c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2026. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 nh\u1eefng nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m gi\u00fap k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7038"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7038\/revisions"}],"predecessor-version":[{"id":7042,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7038\/revisions\/7042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7040"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}