{"id":5891,"date":"2025-10-10T02:49:45","date_gmt":"2025-10-10T09:49:45","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=5891"},"modified":"2025-12-16T19:55:09","modified_gmt":"2025-12-17T02:55:09","slug":"phan-tich-tai-chinh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/","title":{"rendered":"\u8fdb\u884c\u5168\u9762\u7684\u8d22\u52a1\u5206\u6790\uff0c\u4ee5\u505a\u51fa\u5408\u7406\u7684\u51b3\u7b56\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 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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\/zh\/phan-tich-tai-chinh\/#The_nao_la_phan_tich_tai_chinh\" >\u4ec0\u4e48\u662f\u8d22\u52a1\u5206\u6790\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Muc_tieu_cot_loi_cua_phan_tich_tai_chinh\" >\u8d22\u52a1\u5206\u6790\u7684\u6838\u5fc3\u76ee\u6807<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Vai_tro_cua_phan_tich_tai_chinh_trong_He_thong_quan_tri\" >\u8d22\u52a1\u5206\u6790\u5728\u7ba1\u7406\u4f53\u7cfb\u4e2d\u7684\u4f5c\u7528\u3002<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Doi_voi_Quan_ly_noi_bo\" >\u5185\u90e8\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Doi_voi_doi_tuong_ben_ngoai\" 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class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Phuong_phap_phan_tich_theo_chieu_ngang\" >\u6c34\u5e73\u5206\u6790\u65b9\u6cd5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Phuong_phap_phan_tich_theo_chieu_doc\" >\u5782\u76f4\u5206\u6790\u65b9\u6cd5<\/a><\/li><\/ul><\/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\/zh\/phan-tich-tai-chinh\/#Phan_tich_chuyen_sau_qua_He_thong_Ty_so_tai_chinh\" >\u901a\u8fc7\u8d22\u52a1\u6bd4\u7387\u7cfb\u7edf\u8fdb\u884c\u6df1\u5165\u5206\u6790<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Nhom_Ty_so_thanh_khoan\" >\u6d41\u52a8\u6027\u6bd4\u7387\u7ec4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Ty_so_thanh_toan_hien_hanh\" >\u6d41\u52a8\u6bd4\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Ty_so_thanh_toan_nhanh\" >\u901f\u52a8\u6bd4\u7387<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Nhom_Ty_so_Hieu_suat_hoat_dong\" >\u7ee9\u6548\u6bd4\u7387\u96c6\u56e2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Nhom_Ty_so_kha_nang_thanh_toan_hoac_Don_bay\" >\u507f\u4ed8\u80fd\u529b\u6bd4\u7387\u6216\u6760\u6746\u7ec4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Nhom_Ty_so_kha_nang_sinh_loi\" >\u76c8\u5229\u80fd\u529b\u6bd4\u7387\u7ec4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Phuong_phap_phan_tich_dong_tien_va_rui_ro_doanh_nghiep\" >\u73b0\u91d1\u6d41\u548c\u4e1a\u52a1\u98ce\u9669\u5206\u6790\u65b9\u6cd5\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Phan_tich_Bao_cao_Luu_chuyen_Tien_te\" >\u73b0\u91d1\u6d41\u91cf\u8868\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Phan_tich_Mo_hinh_Du_bao_pha_san\" >\u7834\u4ea7\u9884\u6d4b\u6a21\u578b\u5206\u6790<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Phan_tich_rui_ro_va_tinh_khong_chac_chan\" >\u98ce\u9669\u548c\u4e0d\u786e\u5b9a\u6027\u5206\u6790<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phan-tich-tai-chinh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_nao_la_phan_tich_tai_chinh\"><\/span><b>\u4ec0\u4e48\u662f\u8d22\u52a1\u5206\u6790\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u5206\u6790\u662f\u8fd0\u7528\u4e13\u4e1a\u6280\u672f\u548c\u65b9\u6cd5\u8bc4\u4f30\u7ec4\u7ec7\u7684\u8d22\u52a1\u72b6\u51b5\u3001\u8fd0\u8425\u7ee9\u6548\u548c\u4e1a\u52a1\u524d\u666f\u7684\u8fc7\u7a0b\u3002\u8be5\u8fc7\u7a0b\u5305\u62ec\u6536\u96c6\u3001\u6574\u7406\u3001\u6bd4\u8f83\u548c\u89e3\u91ca\u6765\u81ea\u8d22\u52a1\u62a5\u8868\u548c\u5176\u4ed6\u76f8\u5173\u4fe1\u606f\u6765\u6e90\u7684\u6570\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_phan_tich_tai_chinh\"><\/span><b>\u8d22\u52a1\u5206\u6790\u7684\u6838\u5fc3\u76ee\u6807<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u5206\u6790\u7684\u6838\u5fc3\u76ee\u6807\u662f\u5168\u9762\u6df1\u5165\u5730\u5c55\u73b0\u516c\u53f8\u8fc7\u53bb\u3001\u73b0\u5728\u548c\u672a\u6765\u7684\u8d22\u52a1\u72b6\u51b5\uff0c\u4ece\u800c\u4f7f\u4fe1\u606f\u4f7f\u7528\u8005\u80fd\u591f\u505a\u51fa\u660e\u667a\u7684\u7ecf\u6d4e\u51b3\u7b56\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u660e\u663e\u7684\u533a\u522b\u5728\u4e8e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\uff1a\u4e13\u6ce8\u4e8e\u8bb0\u5f55\u3001\u5206\u7c7b\u548c\u6c47\u603b\u7ecf\u6d4e\u4ea4\u6613\uff0c\u5e76\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u7ba1\u7406\uff1a\u4fa7\u91cd\u4e8e\u89c4\u5212\u3001\u7b79\u6b3e\u3001\u8d44\u672c\u914d\u7f6e\u548c\u6700\u5927\u5316\u80a1\u4e1c\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u5206\u6790\uff1a\u4ee5\u8d22\u52a1\u62a5\u8868\u4e3a\u8f93\u5165\uff0c\u8bc4\u4f30\u548c\u89e3\u91ca\u4f1a\u8ba1\u548c\u8d22\u52a1\u7ba1\u7406\u5b9e\u8df5\u7684\u6709\u6548\u6027\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u660e\u786e\u4e86\u8d22\u52a1\u5206\u6790\u7684\u6027\u8d28\u548c\u6838\u5fc3\u76ee\u6807\u4e4b\u540e\uff0c\u4e0b\u4e00\u4e2a\u95ee\u9898\u968f\u4e4b\u800c\u6765\uff1a\u201c\u8d22\u52a1\u5206\u6790\u63d0\u4f9b\u7684\u4fe1\u606f\u548c\u89c6\u89d2\u5982\u4f55\u5728\u4f01\u4e1a\u7ba1\u7406\u5b9e\u8df5\u4e2d\u5f97\u5230\u5e94\u7528\uff1f\u201d \u8d22\u52a1\u5206\u6790\u5728\u7ba1\u7406\u4f53\u7cfb\u4e2d\u7684\u4f5c\u7528\u5728\u6b64\u6e05\u6670\u5730\u5c55\u73b0\u4e86\u5176\u6218\u7565\u4ef7\u503c\uff0c\u5b83\u4e0d\u4ec5\u662f\u4e00\u79cd\u8861\u91cf\u5de5\u5177\uff0c\u66f4\u662f\u6240\u6709\u7ba1\u7406\u548c\u6295\u8d44\u51b3\u7b56\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_phan_tich_tai_chinh_trong_He_thong_quan_tri\"><\/span><b>\u8d22\u52a1\u5206\u6790\u5728\u7ba1\u7406\u4f53\u7cfb\u4e2d\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_6939\" aria-describedby=\"caption-attachment-6939\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6939\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cot-loi-cua-phan-tich-tai-chinh-trong-He-thong-Quan-tri.jpg\" alt=\"Vai tr\u00f2 c\u1ed1t l\u00f5i c\u1ee7a ph\u00e2n t\u00edch t\u00e0i ch\u00ednh trong H\u1ec7 th\u1ed5ng Qu\u1ea3n tr\u1ecb\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cot-loi-cua-phan-tich-tai-chinh-trong-He-thong-Quan-tri.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cot-loi-cua-phan-tich-tai-chinh-trong-He-thong-Quan-tri-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cot-loi-cua-phan-tich-tai-chinh-trong-He-thong-Quan-tri-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cot-loi-cua-phan-tich-tai-chinh-trong-He-thong-Quan-tri-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Vai-tro-cot-loi-cua-phan-tich-tai-chinh-trong-He-thong-Quan-tri-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6939\" class=\"wp-caption-text\">\u8d22\u52a1\u5206\u6790\u5728\u7ba1\u7406\u7cfb\u7edf\u4e2d\u7684\u6838\u5fc3\u4f5c\u7528<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u5206\u6790\u6d41\u7a0b\u670d\u52a1\u4e8e\u5404\u79cd\u4e0d\u540c\u7684\u5229\u76ca\u76f8\u5173\u8005\uff0c\u6bcf\u4e2a\u5229\u76ca\u76f8\u5173\u8005\u90fd\u6709\u5176\u81ea\u8eab\u7279\u5b9a\u7684\u9700\u6c42\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_Quan_ly_noi_bo\"><\/span><b>\u5185\u90e8\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6218\u7565\u89c4\u5212\uff1a\u627e\u51fa\u4f18\u52bf\uff08\u5982\u9ad8\u76c8\u5229\u80fd\u529b\uff09\u548c\u52a3\u52bf\uff08\u5982\u6d41\u52a8\u6027\u5dee\uff09\uff0c\u4ee5\u8c03\u6574\u4e1a\u52a1\u76ee\u6807\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6210\u672c\u63a7\u5236\uff1a\u76d1\u63a7\u6bdb\u5229\u7387\u548c\u51c0\u5229\u7387\uff0c\u4ee5\u53d1\u73b0\u6210\u672c\u4f18\u5316\u548c\u7ee9\u6548\u6539\u8fdb\u7684\u673a\u4f1a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u6216\u878d\u8d44\u51b3\u7b56\uff1a\u8bc4\u4f30\u4ea7\u751f\u73b0\u91d1\u6d41\u4ee5\u8d44\u52a9\u65b0\u6295\u8d44\u9879\u76ee\u7684\u80fd\u529b\uff0c\u6216\u786e\u5b9a\u6700\u4f73\u8d44\u672c\u7ed3\u6784\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Doi_voi_doi_tuong_ben_ngoai\"><\/span><b>\u5bf9\u4e8e\u5916\u90e8\u5404\u65b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u8005\uff1a\u8fd0\u7528\u8d22\u52a1\u5206\u6790\u6765\u8bc4\u4f30\u4f01\u4e1a\u4ef7\u503c\uff0c\u51b3\u5b9a\u662f\u4e70\u5165\u3001\u5356\u51fa\u8fd8\u662f\u6301\u6709\u80a1\u7968\uff0c\u91cd\u70b9\u5173\u6ce8\u76c8\u5229\u80fd\u529b\u6bd4\u7387\uff08ROE\u3001EPS\uff09\u548c\u4f30\u503c\u6bd4\u7387\uff08P\/E\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u6743\u4eba\uff08\u94f6\u884c\u3001\u4f9b\u5e94\u5546\uff09\uff1a\u8bc4\u4f30\u77ed\u671f\u548c\u957f\u671f\u503a\u52a1\u507f\u8fd8\u80fd\u529b\uff0c\u91cd\u70b9\u5173\u6ce8\u6d41\u52a8\u6027\u548c\u6760\u6746\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u653f\u5e9c\u673a\u6784\uff1a\u76d1\u7763\u7a0e\u6536\u548c\u91d1\u878d\u6cd5\u5f8b\u7684\u9075\u5b88\u60c5\u51b5\uff0c\u5e76\u8bc4\u4f30\u7cfb\u7edf\u6027\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u5546\u4e1a\u73af\u5883\u8fdb\u5165\u6ce2\u52a8\u6027\u3001\u4e0d\u786e\u5b9a\u6027\u548c\u98ce\u9669\u52a0\u5267\u7684\u9636\u6bb5\uff0c\u4ec5\u4f9d\u8d56\u5386\u53f2\u6570\u636e\u7684\u4f20\u7edf\u7ba1\u7406\u804c\u80fd\u5df2\u4e0d\u8db3\u4ee5\u4fdd\u62a4\u4f01\u4e1a\u3002\u6b63\u662f\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u8d22\u52a1\u5206\u6790\u4ece\u7ba1\u7406\u8f85\u52a9\u5de5\u5177\u63d0\u5347\u4e3a\u98ce\u9669\u7ba1\u7406\u3001\u6218\u7565\u51b3\u7b56\u548c\u786e\u4fdd\u4f01\u4e1a\u957f\u671f\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u6838\u5fc3\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_phan_tich_tai_chinh_khi_Kinh_te_bien_dong\"><\/span><b>\u7ecf\u6d4e\u6ce2\u52a8\u671f\u95f4\u8d22\u52a1\u5206\u6790\u7684\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u7ecf\u6d4e\u5f62\u52bf\u52a8\u8361\u7684\u60c5\u51b5\u4e0b\uff0c\u8d22\u52a1\u5206\u6790\u7684\u91cd\u8981\u6027\u66f4\u52a0\u51f8\u663e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u900f\u660e\u5ea6\u548c\u98ce\u9669\u7ba1\u7406\u7684\u9700\u6c42\uff1a\u6295\u8d44\u8005\u8d8a\u6765\u8d8a\u8981\u6c42\u83b7\u5f97\u66f4\u8be6\u7ec6\u3001\u66f4\u771f\u5b9e\u7684\u4fe1\u606f\u3002\u8d22\u52a1\u5206\u6790\u6709\u52a9\u4e8e\u53ca\u65e9\u8bc6\u522b\u6f5c\u5728\u7684\u6d41\u52a8\u6027\u98ce\u9669\u6216\u8fdd\u7ea6\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESG\uff08\u73af\u5883\u3001\u793e\u4f1a\u3001\u6cbb\u7406\uff09\u5728\u8bc4\u4f30\u4f01\u4e1a\u53ef\u6301\u7eed\u6027\u65b9\u9762\u7684\u4f5c\u7528\uff1aESG\u8d8b\u52bf\u6b63\u9010\u6e10\u6210\u4e3a\u5f3a\u5236\u6027\u6807\u51c6\u3002\u73b0\u4ee3\u8d22\u52a1\u5206\u6790\u5fc5\u987b\u6574\u5408\u8fd9\u4e9b\u975e\u8d22\u52a1\u56e0\u7d20\uff0c\u4ee5\u8bc4\u4f30\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u6027\u548c\u957f\u671f\u751f\u5b58\u80fd\u529b\uff0c\u800c\u4e0d\u4ec5\u4ec5\u5c40\u9650\u4e8e\u4f20\u7edf\u7684\u5229\u6da6\u6307\u6807\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u53ea\u6709\u5efa\u7acb\u5728\u51c6\u786e\u7684\u6570\u636e\u548c\u79d1\u5b66\u7684\u5206\u6790\u65b9\u6cd5\u4e4b\u4e0a\uff0c\u8d22\u52a1\u5206\u6790\u624d\u80fd\u771f\u6b63\u53d1\u6325\u5176\u4ef7\u503c\u3002\u9009\u62e9\u5408\u9002\u7684\u8f93\u5165\u6570\u636e\u548c\u6838\u5fc3\u5206\u6790\u5de5\u5177\uff0c\u4e0d\u4ec5\u80fd\u63d0\u9ad8\u8d22\u52a1\u5206\u6790\u7ed3\u679c\u7684\u53ef\u9760\u6027\uff0c\u8fd8\u80fd\u4e3a\u5168\u9762\u8bc4\u4f30\u516c\u53f8\u7684\u5065\u5eb7\u72b6\u51b5\u548c\u5e94\u5bf9\u5b8f\u89c2\u7ecf\u6d4e\u6ce2\u52a8\u7684\u80fd\u529b\u5960\u5b9a\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nguon_du_lieu_va_phuong_phap_phan_tich_cot_loi\"><\/span><b>\u6838\u5fc3\u6570\u636e\u6765\u6e90\u548c\u5206\u6790\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u8fdb\u884c\u51c6\u786e\u3001\u5ba2\u89c2\u4e14\u4ee5\u51b3\u7b56\u4e3a\u5bfc\u5411\u7684\u8d22\u52a1\u5206\u6790\uff0c\u638c\u63e1\u4e00\u5957\u57fa\u7840\u5de5\u5177\u662f\u5148\u51b3\u6761\u4ef6\u3002\u8fd9\u5957\u5de5\u5177\u4e0d\u4ec5\u5305\u62ec\u53ef\u9760\u7684\u8f93\u5165\u6570\u636e\u6765\u6e90\uff0c\u8fd8\u5305\u62ec\u5c06\u539f\u59cb\u4f1a\u8ba1\u6570\u636e\u8f6c\u5316\u4e3a\u5bcc\u6709\u6d1e\u5bdf\u529b\u7684\u8d22\u52a1\u8bc4\u4f30\u7684\u6838\u5fc3\u5206\u6790\u65b9\u6cd5\u3002\u4ee5\u4e0b\u7ae0\u8282\u5c06\u4ecb\u7ecd\u6743\u5a01\u6570\u636e\u7684\u4e3b\u8981\u6765\u6e90\u4ee5\u53ca\u7ba1\u7406\u548c\u6295\u8d44\u5b9e\u8df5\u4e2d\u5e38\u7528\u7684\u57fa\u672c\u8d22\u52a1\u5206\u6790\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguon_du_lieu_dau_vao_chinh_thuc\"><\/span><b>\u5b98\u65b9\u8f93\u5165\u6570\u636e\u6765\u6e90<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ef\u9760\u7684\u8d22\u52a1\u5206\u6790\u5fc5\u987b\u57fa\u4e8e\u771f\u5b9e\u6570\u636e\uff0c\u800c\u8fd9\u4e9b\u6570\u636e\u5fc5\u987b\u6765\u81ea\u4fe1\u8a89\u826f\u597d\u4e14\u9ad8\u5ea6\u53ef\u4fe1\u7684\u6765\u6e90\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff1a\u8fd9\u4e9b\u662f\u6838\u5fc3\u6587\u4ef6\uff0c\u5305\u62ec\u8d44\u4ea7\u8d1f\u503a\u8868\u3001\u5229\u6da6\u8868\u548c\u73b0\u91d1\u6d41\u91cf\u8868\u3002\u8fd9\u4e9b\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u6309\u7167\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u6216\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u7f16\u5236\uff0c\u5e76\u7531\u4fe1\u8a89\u826f\u597d\u7684\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1a\u63d0\u4f9b\u6709\u5173\u6240\u91c7\u7528\u7684\u4f1a\u8ba1\u653f\u7b56\u3001\u91cd\u5927\u4ea4\u6613\u4ee5\u53ca\u4e09\u5927\u8d22\u52a1\u62a5\u8868\u4e2d\u672a\u660e\u786e\u5217\u793a\u7684\u9879\u76ee\u7684\u8be6\u7ec6\u5b9a\u6027\u4fe1\u606f\u3002\u8fd9\u662f\u5728\u8fdb\u884c\u8d22\u52a1\u5206\u6790\u4e4b\u524d\u8c03\u6574\u539f\u59cb\u6570\u636e\u7684\u91cd\u8981\u6570\u636e\u6765\u6e90\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u62a5\u544a\u548c\u7ba1\u7406\u62a5\u544a\uff1a\u63d0\u4f9b\u6709\u5173\u4e1a\u52a1\u6218\u7565\u3001\u98ce\u9669\u7ba1\u7406\u548c ESG \u4fe1\u606f\u7684\u80cc\u666f\u4fe1\u606f\uff0c\u5e2e\u52a9\u8d22\u52a1\u5206\u6790\u5e08\u4e86\u89e3\u8fd0\u8425\u80cc\u666f\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_tich_theo_chieu_ngang\"><\/span><b>\u6c34\u5e73\u5206\u6790\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u8d22\u52a1\u5206\u6790\u65b9\u6cd5\u65e8\u5728\u8ddf\u8e2a\u51e0\u4e2a\u4f1a\u8ba1\u671f\u95f4\uff08\u901a\u5e38\u4e3a 3 \u81f3 5 \u5e74\uff09\u8d22\u52a1\u6307\u6807\u7684\u53d8\u5316\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u539f\u5219\uff1a\u6bd4\u8f83\u7279\u5b9a\u6307\u6807\uff0c\u4f8b\u5982\u51c0\u6536\u5165\u5728\u4e0d\u540c\u65f6\u671f\u4e4b\u95f4\u7684\u5dee\u5f02\uff082025 \u5e74\u4e0e 2024 \u5e74\u76f8\u6bd4\uff0c\u6216\u4e0e\u57fa\u51c6\u5e74\u76f8\u6bd4\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65b9\u6cd5\uff1a\u8ba1\u7b97\u7edd\u5bf9\u53d8\u5316\uff08\u6570\u503c\u5dee\u5f02\uff09\u548c\u76f8\u5bf9\u53d8\u5316\uff08\u767e\u5206\u6bd4\u53d8\u5316\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u610f\u4e49\uff1a\u8be5\u65b9\u6cd5\u6709\u52a9\u4e8e\u8d22\u52a1\u5206\u6790\u5e08\u8bc6\u522b\u4f01\u4e1a\u7684\u589e\u957f\u6216\u8870\u9000\u8d8b\u52bf\uff0c\u5e76\u8bc4\u4f30\u6536\u5165\u6216\u652f\u51fa\u7684\u7a33\u5b9a\u6027\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_tich_theo_chieu_doc\"><\/span><b>\u5782\u76f4\u5206\u6790\u65b9\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u8bc4\u4f30\u884c\u4e1a\u8d22\u52a1\u7ed3\u6784\u548c\u7ade\u4e89\u529b\u7684\u4e00\u9879\u5173\u952e\u6280\u672f\u3002\u5b83\u6d89\u53ca\u5c06\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u6240\u6709\u9879\u76ee\u8f6c\u6362\u4e3a\u76f8\u5bf9\u4e8e\u56fa\u5b9a\u57fa\u51c6\u6307\u6807\u7684\u767e\u5206\u6bd4\u3002\u8fd9\u53ef\u4ee5\u901a\u8fc7\u521b\u5efa\u201c\u7efc\u5408\u767e\u5206\u6bd4\u62a5\u544a\u201d\u6765\u5b9e\u73b0\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\u8ba1\u7b97\u65b9\u6cd5\uff1a\u9664\u4ee5\u603b\u8d44\u4ea7\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u635f\u76ca\u8868\u8ba1\u7b97\u65b9\u6cd5\uff1a\u9664\u4ee5\u51c0\u6536\u5165\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u65b9\u6cd5\u53ef\u4ee5\u8bc4\u4f30\u8d44\u4ea7\u7ed3\u6784\uff08\u6d41\u52a8\u8d44\u4ea7\u5360\u6bd4\u662f\u591a\u5c11\uff1f\uff09\u3001\u8d44\u672c\u7ed3\u6784\uff08\u8d1f\u503a\u5360\u6bd4\u662f\u591a\u5c11\uff1f\uff09\u548c\u6210\u672c\u7ed3\u6784\uff08\u9500\u552e\u6210\u672c\u6216\u6536\u5165\uff09\u3002\u5728\u5bf9\u4e0d\u540c\u89c4\u6a21\u7684\u516c\u53f8\u8fdb\u884c\u6bd4\u8f83\u8d22\u52a1\u5206\u6790\u65f6\uff0c\u8fd9\u79cd\u65b9\u6cd5\u5c24\u5176\u6709\u7528\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_chuyen_sau_qua_He_thong_Ty_so_tai_chinh\"><\/span><b>\u901a\u8fc7\u8d22\u52a1\u6bd4\u7387\u7cfb\u7edf\u8fdb\u884c\u6df1\u5165\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6938\" aria-describedby=\"caption-attachment-6938\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6938\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-chuyen-sau-qua-He-thong-Ty-so-tai-chinh.jpg\" alt=\"Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh chuy\u00ean s\u00e2u qua H\u1ec7 th\u1ed1ng T\u1ef7 s\u1ed1 t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-chuyen-sau-qua-He-thong-Ty-so-tai-chinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-chuyen-sau-qua-He-thong-Ty-so-tai-chinh-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-chuyen-sau-qua-He-thong-Ty-so-tai-chinh-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-chuyen-sau-qua-He-thong-Ty-so-tai-chinh-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-chuyen-sau-qua-He-thong-Ty-so-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6938\" class=\"wp-caption-text\">\u901a\u8fc7\u8d22\u52a1\u6bd4\u7387\u7cfb\u7edf\u8fdb\u884c\u6df1\u5165\u7684\u8d22\u52a1\u5206\u6790\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u6bd4\u7387\u662f\u6240\u6709\u8d22\u52a1\u5206\u6790\u6d41\u7a0b\u7684\u6838\u5fc3\u3002\u51c6\u786e\u8ba1\u7b97\u548c\u89e3\u8bfb\u8fd9\u4e9b\u6bd4\u7387\u80fd\u591f\u4f53\u73b0\u5206\u6790\u5e08\u7684\u4e13\u4e1a\u6c34\u5e73\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Ty_so_thanh_khoan\"><\/span><b>\u6d41\u52a8\u6027\u6bd4\u7387\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u7ec4\u6bd4\u7387\u8bc4\u4f30\u5c06\u8d44\u4ea7\u8f6c\u5316\u4e3a\u73b0\u91d1\u4ee5\u5c65\u884c\u77ed\u671f\u503a\u52a1\u4e49\u52a1\u7684\u80fd\u529b\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ty_so_thanh_toan_hien_hanh\"><\/span><b>\u6d41\u52a8\u6bd4\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u652f\u4ed8\u6bd4\u4f8b\u7531\u4ee5\u4e0b\u516c\u5f0f\u786e\u5b9a\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6d41\u52a8\u6bd4\u7387 = \u6d41\u52a8\u8d44\u4ea7 \/ \u6d41\u52a8\u8d1f\u503a<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u8ba4\u4e3a\u5b89\u5168\u9608\u503c\u5e94\u5927\u4e8e 1.0\uff0c\u4f46\u8bb8\u591a\u884c\u4e1a\uff08\u4f8b\u5982\u5236\u9020\u4e1a\uff09\u66f4\u503e\u5411\u4e8e\u5927\u4e8e 2.0 \u7684\u6bd4\u7387\u3002\u6bd4\u7387\u8fc7\u4f4e\u662f\u6d41\u52a8\u6027\u98ce\u9669\u7684\u8ff9\u8c61\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Ty_so_thanh_toan_nhanh\"><\/span><b>\u901f\u52a8\u6bd4\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u901f\u52a8\u6bd4\u7387\u7531\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\u5f97\u51fa\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901f\u52a8\u6bd4\u7387 = \uff08\u6d41\u52a8\u8d44\u4ea7 \u2013 \u5b58\u8d27\uff09\/ \u6d41\u52a8\u8d1f\u503a<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u5206\u5b50\u4e2d\u5254\u9664\u5b58\u8d27\uff08\u901a\u5e38\u6700\u96be\u53d8\u73b0\uff09\u53ef\u4ee5\u66f4\u4fdd\u5b88\u5730\u53cd\u6620\u507f\u4ed8\u80fd\u529b\u3002\u5728\u8bc4\u4f30\u5b58\u8d27\u91cf\u5927\u7684\u516c\u53f8\u65f6\uff0c\u8be5\u6bd4\u7387\u662f\u8d22\u52a1\u5206\u6790\u4e2d\u7684\u4e00\u9879\u91cd\u8981\u6307\u6807\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73b0\u91d1\u6bd4\u7387\u8bc4\u4f30\u7684\u662f\u7528\u73b0\u91d1\u53ca\u73b0\u91d1\u7b49\u4ef7\u7269\u7acb\u5373\u507f\u8fd8\u503a\u52a1\u7684\u80fd\u529b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Ty_so_Hieu_suat_hoat_dong\"><\/span><b>\u7ee9\u6548\u6bd4\u7387\u96c6\u56e2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u5c0f\u7ec4\u8bc4\u4f30\u4f01\u4e1a\u5982\u4f55\u6709\u6548\u5730\u5229\u7528\u5176\u8d44\u4ea7\u6765\u521b\u9020\u6536\u5165\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b58\u8d27\u5468\u8f6c\u7387\uff1a\u6307\u5b58\u8d27\u552e\u51fa\u7684\u9891\u7387\u3002\u8f83\u9ad8\u7684\u5468\u8f6c\u7387\u901a\u5e38\u662f\u597d\u4e8b\uff0c\u4f46\u8fc7\u9ad8\u7684\u5468\u8f6c\u7387\u4f1a\u5bfc\u81f4\u5e93\u5b58\u77ed\u7f3a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e73\u5747\u6536\u6b3e\u671f\uff1a\u6307\u4ece\u5ba2\u6237\u5904\u6536\u56de\u6b3e\u9879\u6240\u9700\u7684\u5e73\u5747\u5929\u6570\u3002\u5e73\u5747\u6536\u6b3e\u671f\u8fc7\u77ed\u8868\u660e\u5e94\u6536\u8d26\u6b3e\u7ba1\u7406\u6548\u7387\u4f4e\u4e0b\u3002\u5168\u9762\u7684\u8d22\u52a1\u5206\u6790\u4f1a\u5c06\u5e73\u5747\u6536\u6b3e\u671f\u4e0e\u516c\u53f8\u7684\u4fe1\u7528\u653f\u7b56\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u8d44\u4ea7\u5468\u8f6c\u7387\uff1a\u5229\u7528\u5168\u90e8\u5728\u7528\u8d44\u4ea7\u521b\u9020\u6536\u5165\u7684\u80fd\u529b\u3002\u8be5\u6bd4\u7387\u53cd\u6620\u4e86\u6574\u4f53\u8d22\u52a1\u5206\u6790\u8fc7\u7a0b\u4e2d\u8d44\u4ea7\u5229\u7528\u7684\u6548\u7387\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Ty_so_kha_nang_thanh_toan_hoac_Don_bay\"><\/span><b>\u507f\u4ed8\u80fd\u529b\u6bd4\u7387\u6216\u6760\u6746\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6760\u6746\u7387\u662f\u957f\u671f\u8d22\u52a1\u5206\u6790\u7684\u6838\u5fc3\uff0c\u7528\u4e8e\u8bc4\u4f30\u8fdd\u7ea6\u98ce\u9669\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u7387\uff1a\u6307\u8d44\u4ea7\u4e2d\u7531\u503a\u52a1\u878d\u8d44\u6240\u5360\u7684\u767e\u5206\u6bd4\u3002\u8be5\u6bd4\u7387\u8fc7\u9ad8\u8868\u660e\u8d22\u52a1\u4f9d\u8d56\u7a0b\u5ea6\u9ad8\uff0c\u98ce\u9669\u8f83\u5927\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u503a\u52a1\u6743\u76ca\u6bd4\u7387\uff1a\u8861\u91cf\u8d22\u52a1\u6760\u6746\u3002\u8be5\u6bd4\u7387\u53cd\u6620\u4e86\u8d44\u672c\u7ed3\u6784\u4e2d\u503a\u52a1\u76f8\u5bf9\u4e8e\u6743\u76ca\u7684\u4f18\u5148\u7a0b\u5ea6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u4fdd\u969c\u500d\u6570\u6309\u4ee5\u4e0b\u65b9\u5f0f\u786e\u5b9a\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5229\u606f\u4fdd\u969c\u500d\u6570 = \u606f\u7a0e\u524d\u5229\u6da6 \/ \u5229\u606f\u652f\u51fa<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u8be5\u6307\u6570\u8868\u660e\u4e00\u5bb6\u516c\u53f8\u7684\u8425\u4e1a\u5229\u6da6\u80fd\u591f\u8986\u76d6\u5176\u5229\u606f\u652f\u51fa\u591a\u5c11\u500d\uff0c\u901a\u5e38\u4f1a\u5bf9\u503a\u52a1\u6bd4\u7387\u548c\u91d1\u878d\u673a\u6784\u507f\u8fd8\u5229\u606f\u7684\u80fd\u529b\u8bbe\u5b9a\u4e25\u683c\u7684\u9650\u5236\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_Ty_so_kha_nang_sinh_loi\"><\/span><b>\u76c8\u5229\u80fd\u529b\u6bd4\u7387\u7ec4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u662f\u6295\u8d44\u8005\u8bc4\u4f30\u7ba1\u7406\u6548\u7387\u548c\u76c8\u5229\u80fd\u529b\u7684\u6700\u91cd\u8981\u6bd4\u7387\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bdb\u5229\u7387\uff1a\u53cd\u6620\u751f\u4ea7\u8fd0\u8425\u6548\u7387\u548c\u63a7\u5236\u9500\u552e\u6210\u672c\u7684\u80fd\u529b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u51c0\u5229\u6da6\u7387\uff1a\u5c06\u6536\u5165\u8f6c\u5316\u4e3a\u6263\u9664\u6240\u6709\u8d39\u7528\u548c\u7a0e\u6b3e\u540e\u7684\u6700\u7ec8\u5229\u6da6\u7684\u80fd\u529b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u672c\u56de\u62a5\u7387\uff08ROE\uff09\uff1a\u4ee3\u8868\u80a1\u4e1c\u6bcf\u6295\u5165\u4e00\u7f8e\u5143\u8d44\u672c\u6240\u4ea7\u751f\u7684\u5229\u6da6\u3002\u5728\u8d22\u52a1\u5206\u6790\u4e2d\uff0cROE \u901a\u5e38\u7528\u4e8e\u786e\u5b9a\u54ea\u4e9b\u56e0\u7d20\u9a71\u52a8\u76c8\u5229\u80fd\u529b\uff08\u5229\u6da6\u7387\u3001\u8d44\u4ea7\u5229\u7528\u6548\u7387\u6216\u8d22\u52a1\u6760\u6746\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u56de\u62a5\u7387\uff08ROA\uff09\uff1a\u8861\u91cf\u5229\u7528\u603b\u8d44\u4ea7\u521b\u9020\u5229\u6da6\u7684\u6548\u7387\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_phan_tich_dong_tien_va_rui_ro_doanh_nghiep\"><\/span><b>\u73b0\u91d1\u6d41\u548c\u4e1a\u52a1\u98ce\u9669\u5206\u6790\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_6937\" aria-describedby=\"caption-attachment-6937\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6937\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-dong-tien-va-rui-ro-doanh-nghiep.jpg\" alt=\"Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh d\u00f2ng ti\u1ec1n v\u00e0 r\u1ee7i ro doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-dong-tien-va-rui-ro-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-dong-tien-va-rui-ro-doanh-nghiep-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-dong-tien-va-rui-ro-doanh-nghiep-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-dong-tien-va-rui-ro-doanh-nghiep-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/10\/Phan-tich-tai-chinh-dong-tien-va-rui-ro-doanh-nghiep-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6937\" class=\"wp-caption-text\">\u73b0\u91d1\u6d41\u548c\u4e1a\u52a1\u98ce\u9669\u7684\u8d22\u52a1\u5206\u6790\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u8bc4\u4f30\u76c8\u5229\u8d28\u91cf\u3001\u73b0\u91d1\u6d41\u751f\u6210\u80fd\u529b\u548c\u6f5c\u5728\u98ce\u9669\u6c34\u5e73\uff0c\u8d22\u52a1\u5206\u6790\u9700\u8981\u6df1\u5165\u7814\u7a76\u5b9e\u9645\u73b0\u91d1\u6d41\u548c\u91cf\u5316\u98ce\u9669\u6a21\u578b\u3002\u4ee5\u4e0b\u65b9\u6cd5\u63d0\u4f9b\u4e86\u4e00\u4e2a\u6df1\u5165\u7684\u5206\u6790\u6846\u67b6\uff0c\u6709\u52a9\u4e8e\u53ca\u65e9\u8bc6\u522b\u8d22\u52a1\u5931\u8861\u7684\u8ff9\u8c61\u548c\u4f01\u4e1a\u8d2c\u503c\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_Bao_cao_Luu_chuyen_Tien_te\"><\/span><b>\u73b0\u91d1\u6d41\u91cf\u8868\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u662f\u4f01\u4e1a\u7684\u201c\u751f\u547d\u7ebf\u201d\u3002\u5ffd\u7565\u73b0\u91d1\u6d41\u7684\u8d22\u52a1\u5206\u6790\u662f\u4e00\u4e2a\u4e25\u91cd\u7684\u9519\u8bef\u3002\u73b0\u91d1\u6d41\u5206\u6790\u57fa\u4e8e\u4ee5\u4e0b\u4e09\u9879\u6d3b\u52a8\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\uff08CFO\uff09\uff1a\u6307\u6838\u5fc3\u4e1a\u52a1\u8fd0\u8425\u4ea7\u751f\u7684\u73b0\u91d1\u6d41\u5165\u6216\u6d41\u51fa\u3002\u5f3a\u5927\u7684\u7ecf\u8425\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\u662f\u4f01\u4e1a\u5065\u5eb7\u53d1\u5c55\u7684\u57fa\u77f3\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6295\u8d44\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\uff08CFI\uff09\uff1a\u7528\u4e8e\u8d44\u4ea7\u8d2d\u7f6e\uff08\u8d44\u672c\u652f\u51fa\uff09\u7684\u73b0\u91d1\u6216\u5904\u7f6e\u8d44\u4ea7\u6216\u6295\u8d44\u6536\u5230\u7684\u73b0\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u878d\u8d44\u6d3b\u52a8\u73b0\u91d1\u6d41\u91cf\uff08CFF\uff09\uff1a\u4e0e\u80a1\u6743\u548c\u503a\u52a1\u76f8\u5173\u7684\u73b0\u91d1\u6d41\u5165\u6216\u6d41\u51fa\uff08\u4f8b\u5982\uff0c\u501f\u6b3e\u3001\u80a1\u606f\u652f\u4ed8\uff09\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e00\u5bb6\u7a33\u6b65\u53d1\u5c55\u7684\u516c\u53f8\u901a\u5e38\u5177\u6709\u4ee5\u4e0b\u7279\u5f81\uff1aCFO \u5927\u4e8e 0\uff08\u4ea7\u751f\u81ea\u5df1\u7684\u73b0\u91d1\uff09\uff0cCFI \u5c0f\u4e8e 0\uff08\u7528\u4e8e\u6269\u5f20\u6295\u8d44\uff09\uff0cCFF \u5c0f\u4e8e 0\uff08\u507f\u8fd8\u503a\u52a1\u548c\u652f\u4ed8\u80a1\u606f\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73b0\u4ee3\u8d22\u52a1\u5206\u6790\u4fa7\u91cd\u4e8e\u81ea\u7531\u73b0\u91d1\u6d41 (FCF)\uff0c\u5373\u6263\u9664\u5fc5\u8981\u7684\u8d44\u672c\u652f\u51fa\u540e\u5269\u4f59\u7684\u8d44\u91d1\uff0c\u7528\u4e8e\u652f\u4ed8\u80a1\u606f\u3001\u56de\u8d2d\u80a1\u7968\u6216\u8fdb\u884c\u975e\u5f3a\u5236\u6027\u6295\u8d44\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_Mo_hinh_Du_bao_pha_san\"><\/span><b>\u7834\u4ea7\u9884\u6d4b\u6a21\u578b\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u6a21\u578b\u662f\u91d1\u878d\u5206\u6790\u4e2d\u7528\u4e8e\u65e9\u671f\u98ce\u9669\u9884\u6d4b\u7684\u5de5\u5177\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Altman Z-Score\u6a21\u578b\uff1a\u8fd9\u662f\u4e00\u4e2a\u7528\u4e8e\u9884\u6d4b\u7834\u4ea7\u6982\u7387\u7684\u591a\u53d8\u91cf\u6a21\u578b\u3002\u5176\u590d\u6742\u7684\u516c\u5f0f\u57fa\u4e8e\u4e94\u4e2a\u8d22\u52a1\u6bd4\u7387\u3002Z-Score\u4f4e\u4e8e\u7279\u5b9a\u9608\u503c\uff08\u901a\u5e38\u4e3a1.81\uff09\u8868\u660e\u4e24\u5e74\u5185\u5b58\u5728\u7834\u4ea7\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Springate\u6a21\u578b\uff1a\u8f83\u4e3a\u7b80\u5355\uff0c\u5e38\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u6216\u8d8a\u5357\u7b49\u65b0\u5174\u5e02\u573a\u3002\u8be5\u6a21\u578b\u4e5f\u4f9d\u8d56\u4e8e\u57fa\u672c\u7684\u8d22\u52a1\u6bd4\u7387\u6765\u9884\u6d4b\u8d22\u52a1\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phan_tich_rui_ro_va_tinh_khong_chac_chan\"><\/span><b>\u98ce\u9669\u548c\u4e0d\u786e\u5b9a\u6027\u5206\u6790<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u98ce\u9669\uff1a\u4ee5\u8425\u4e1a\u5229\u6da6\uff08EBIT\uff09\u7684\u6ce2\u52a8\u7a0b\u5ea6\u548c EBIT \u5bf9\u6536\u5165\u7684\u654f\u611f\u6027\u6765\u8861\u91cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u98ce\u9669\uff1a\u6e90\u4e8e\u4f7f\u7528\u8d22\u52a1\u6760\u6746\uff08\u503a\u52a1\uff09\u3002\u8d1f\u503a\u6743\u76ca\u6bd4\u7387\u8d8a\u9ad8\uff0c\u98ce\u9669\u8d8a\u5927\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u5206\u6790\u8fc7\u7a0b\u9700\u8981\u91cf\u5316\u8fd9\u4e24\u79cd\u98ce\u9669\uff0c\u4ee5\u4fbf\u5bf9\u4f01\u4e1a\u7684\u524d\u666f\u505a\u51fa\u5e73\u8861\u7684\u8bc4\u4f30\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u5206\u6790\u5e76\u975e\u4ec5\u4ec5\u662f\u8ba1\u7b97\u6bd4\u7387\u6216\u89e3\u8bfb\u8d22\u52a1\u62a5\u8868\uff1b\u5b83\u662f\u4e00\u4e2a\u6df1\u5165\u89e3\u8bfb\u516c\u53f8\u73b0\u91d1\u6d41\u3001\u98ce\u9669\u548c\u53ef\u6301\u7eed\u4ef7\u503c\u521b\u9020\u80fd\u529b\u7684\u8fc7\u7a0b\u3002\u5982\u679c\u8fd0\u7528\u5f97\u5f53\u4e14\u57fa\u4e8e\u53ef\u9760\u6570\u636e\uff0c\u8d22\u52a1\u5206\u6790\u4fbf\u6210\u4e3a\u4e00\u9879\u81f3\u5173\u91cd\u8981\u7684\u5de5\u5177\uff0c\u5b83\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u7ba1\u7406\u8005\u63d0\u5347\u51b3\u7b56\u6548\u7387\uff0c\u8fd8\u80fd\u534f\u52a9\u6295\u8d44\u8005\u5728\u52a8\u8361\u7684\u7ecf\u6d4e\u73af\u5883\u4e2d\u8bc6\u522b\u673a\u9047\u3001\u89c4\u907f\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u9700\u8981\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u72ec\u7acb\u3001\u6df1\u5165\u7684\u8d22\u52a1\u5206\u6790\u89c6\u89d2\u3002 <a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u63a5\u89e6<\/a> MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u4e3a\u4e13\u5bb6\u63d0\u4f9b\u4e86\u4e00\u4e2a\u4ea4\u6d41\u601d\u60f3\u548c\u83b7\u5f97\u8be6\u7ec6\u5efa\u8bae\u7684\u5e73\u53f0\uff0c\u4ee5\u4f18\u5316\u7ba1\u7406\u8d28\u91cf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a> <span style=\"font-weight: 400;\">\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u7f16\u8f91\u59d4\u5458\u4f1a<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u00e2n t\u00edch t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 kh\u00f4ng th\u1ec3 thi\u1ebfu trong qu\u1ea3n tr\u1ecb kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe v\u00e0 ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p. Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf to\u00e0n c\u1ea7u h\u00f3a v\u00e0 bi\u1ebfn \u0111\u1ed9ng nh\u01b0 hi\u1ec7n nay, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13,16],"tags":[],"class_list":["post-5891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-ke-toan-noi-bo"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5891","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5891"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5891\/revisions"}],"predecessor-version":[{"id":6940,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5891\/revisions\/6940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/6936"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}