{"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\/zh\/ke-toan-cong-ty-co-phan\/","title":{"rendered":"\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u53ca\u76d1\u7ba1\u52a8\u6001\u3002"},"content":{"rendered":"<p>\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u662f\u4e00\u79cd\u7279\u6b8a\u7684\u4f1a\u8ba1\u7c7b\u578b\uff0c\u6d89\u53ca\u6ce8\u518c\u8d44\u672c\u3001\u80a1\u4efd\u53d1\u884c\u548c\u80a1\u606f\u652f\u4ed8\u7b49\u590d\u6742\u64cd\u4f5c\u3002\u6839\u636e\u4fee\u8ba2\u540e\u7684\u300a2024\u5e74\u4f1a\u8ba1\u6cd5\u300b\u548c\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u80a1\u4efd\u516c\u53f8\u9700\u8981\u7279\u522b\u5173\u6ce8\u6587\u4ef6\u6570\u5b57\u5316\u6d41\u7a0b\u4ee5\u53ca\u81ea2026\u8d22\u5e74\u8d77\u9002\u7528\u7684\u65b0\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u3002\u672c\u6587\u5168\u9762\u6982\u8ff0\u4e86\u80a1\u4efd\u516c\u53f8\u7684\u7ec4\u7ec7\u7ed3\u6784\u3001\u4f1a\u8ba1\u5236\u5ea6\u548c\u5173\u952e\u64cd\u4f5c\uff0c\u65e8\u5728\u5e2e\u52a9\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u4eba\u5458\u4e86\u89e3\u5176\u5de5\u4f5c\u6027\u8d28\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u5e76\u79ef\u6781\u4e3b\u52a8\u5730\u9075\u5b88\u73b0\u884c\u6cd5\u89c4\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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Tong_quan_ve_ke_toan_cong_ty_co_phan_trong_nen_kinh_te_hien_nay\" >\u5f53\u524d\u7ecf\u6d4e\u5f62\u52bf\u4e0b\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u6838\u7b97\u6982\u8ff0\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\/zh\/ke-toan-cong-ty-co-phan\/#Dac_diem_khac_biet_cua_ke_toan_cong_ty_co_phan_so_voi_cac_loai_hinh_khac\" >\u80a1\u4efd\u5236\u516c\u53f8\u4e0e\u5176\u4ed6\u7c7b\u578b\u516c\u53f8\u5728\u4f1a\u8ba1\u6838\u7b97\u65b9\u9762\u7684\u533a\u522b\u7279\u70b9\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\/zh\/ke-toan-cong-ty-co-phan\/#Co_cau_von_va_co_phieu\" >\u8d44\u672c\u7ed3\u6784\u548c\u80a1\u4efd<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Nghiep_vu_co_tuc_va_phan_phoi_loi_nhuan\" >\u80a1\u606f\u548c\u5229\u6da6\u5206\u914d\u4e1a\u52a1<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Co_che_giam_sat_dac_thu\" >\u5177\u4f53\u76d1\u6d4b\u673a\u5236<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Cau_truc_bo_may_ke_toan_toi_uu_cho_cong_ty_co_phan_nam_2025\" >2025\u5e74\u80a1\u4efd\u5236\u516c\u53f8\u6700\u4f73\u4f1a\u8ba1\u5236\u5ea6\u7ed3\u6784<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Huong_dan_nghiep_vu_ke_toan_cong_ty_co_phan_theo_Thong_tu_992025TT-BTC\" >\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u5236\u5b9a\u7684\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u5b9e\u52a1\u6307\u5357<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Quy_trinh_lap_va_trinh_bay_bao_cao_tai_chinh_cho_cong_ty_co_phan\" >\u7f16\u5236\u548c\u5448\u62a5\u80a1\u4efd\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u7684\u8fc7\u7a0b\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\/zh\/ke-toan-cong-ty-co-phan\/#Checklist_cong_viec_ke_toan_can_hoan_tat_trong_90_ngay_dau_thanh_lap\" >\u516c\u53f8\u6210\u7acb\u540e90\u5929\u5185\u9700\u5b8c\u6210\u7684\u4f1a\u8ba1\u4efb\u52a1\u6e05\u5355\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\/zh\/ke-toan-cong-ty-co-phan\/#Nhung_luu_y_quan_trong_ve_thue_va_quan_tri_rui_ro\" >\u5173\u4e8e\u7a0e\u52a1\u548c\u98ce\u9669\u7ba1\u7406\u7684\u91cd\u8981\u8003\u8651\u56e0\u7d20\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\/zh\/ke-toan-cong-ty-co-phan\/#Xu_huong_chuyen_doi_so_trong_ke_toan_cong_ty_co_phan_2025\" >2025\u5e74\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u6570\u5b57\u5316\u8f6c\u578b\u8d8b\u52bf<\/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\/zh\/ke-toan-cong-ty-co-phan\/#Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_co_phan\" >\u5173\u4e8e\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/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\/zh\/ke-toan-cong-ty-co-phan\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-toan-cong-ty-co-phan\/#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><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\/zh\/ke-toan-cong-ty-co-phan\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/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>\u5f53\u524d\u7ecf\u6d4e\u5f62\u52bf\u4e0b\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u6838\u7b97\u6982\u8ff0\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u57282025\u5e74\u7684\u6570\u5b57\u7ecf\u6d4e\u80cc\u666f\u4e0b\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u51ed\u501f\u5176\u5f3a\u5927\u7684\u878d\u8d44\u80fd\u529b\uff0c\u4ecd\u7136\u662f\u6700\u53d7\u6b22\u8fce\u7684\u5546\u4e1a\u6a21\u5f0f\u3002\u7136\u800c\uff0c\u8fd9\u4e5f\u7ed9\u80a1\u4efd\u5236\u516c\u53f8\u4e2d\u7684\u4f1a\u8ba1\u5e08\u89d2\u8272\u5e26\u6765\u4e86\u5de8\u5927\u7684\u538b\u529b\u3002<\/p>\n<ul>\n<li>\u8d44\u672c\u6765\u6e90\u7684\u7279\u70b9\uff1a\u80a1\u4efd\u516c\u53f8\u7684\u6ce8\u518c\u8d44\u672c\u88ab\u5206\u4e3a\u8bb8\u591a\u76f8\u7b49\u7684\u90e8\u5206\uff0c\u79f0\u4e3a\u80a1\u4efd\u3002\u516c\u53f8\u6709\u6743\u53d1\u884c\u5404\u79cd\u7c7b\u578b\u7684\u80a1\u4efd\u5411\u516c\u4f17\u7b79\u96c6\u8d44\u91d1\uff0c\u8fd9\u5bfc\u81f4\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u4eba\u5458\u5728\u7ba1\u7406\u80a1\u4e1c\u540d\u518c\u548c\u5e94\u5bf9\u8d44\u672c\u6ce2\u52a8\u65b9\u9762\u9762\u4e34\u6781\u5176\u590d\u6742\u7684\u5de5\u4f5c\u3002<\/li>\n<li>\u6709\u9650\u8d23\u4efb\uff1a\u80a1\u4e1c\u4ec5\u4ee5\u5176\u51fa\u8d44\u989d\u4e3a\u9650\u627f\u62c5\u503a\u52a1\u548c\u5176\u4ed6\u8d22\u52a1\u4e49\u52a1\u3002\u8fd9\u6709\u52a9\u4e8e\u5c06\u4e2a\u4eba\u8d44\u4ea7\u4e0e\u4f01\u4e1a\u8d44\u4ea7\u5206\u5f00\uff0c\u4f46\u4e5f\u8981\u6c42\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u6838\u7b97\u5fc5\u987b\u5bf9\u6240\u6709\u73b0\u91d1\u6d41\u4fdd\u6301\u900f\u660e\u3002<\/li>\n<li>\u9ad8\u5ea6\u900f\u660e\uff1a\u4e0e\u5176\u4ed6\u7c7b\u578b\u7684\u4f01\u4e1a\u76f8\u6bd4\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u6838\u7b97\u53d7\u5230\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u3001\u80a1\u4e1c\u548c\u6f5c\u5728\u6295\u8d44\u8005\u7684\u66f4\u4e25\u683c\u76d1\u7763\u3002\u53ca\u65f6\u62ab\u9732\u8d22\u52a1\u62a5\u544a\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u4f53\u73b0\u4e86\u516c\u53f8\u5728\u5e02\u573a\u4e0a\u7684\u58f0\u8a89\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>\u80a1\u4efd\u5236\u516c\u53f8\u4e0e\u5176\u4ed6\u7c7b\u578b\u516c\u53f8\u5728\u4f1a\u8ba1\u6838\u7b97\u65b9\u9762\u7684\u533a\u522b\u7279\u70b9\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u5e2e\u52a9\u60a8\u66f4\u597d\u5730\u4e86\u89e3\u8d22\u52a1\u7ba1\u7406\u65b9\u9762\u7684\u5dee\u5f02\uff0c\u8ba9\u6211\u4eec\u6765\u770b\u4e0b\u9762\u8fd9\u4e2a\u80a1\u4efd\u516c\u53f8\u548c\u6709\u9650\u8d23\u4efb\u516c\u53f8\u4f1a\u8ba1\u5b9e\u52a1\u7684\u7b80\u8981\u6bd4\u8f83\u8868\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\u8f83\u6807\u51c6<\/th>\n<th style=\"text-align: center;\">\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1<\/th>\n<th style=\"text-align: center;\">\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u4f1a\u8ba1\u5904\u7406<\/th>\n<\/tr>\n<tr>\n<td>\u8d44\u672c\u89c4\u6a21<\/td>\n<td>\u5206\u4e3a\u82e5\u5e72\u80a1\u4efd\uff0c\u80a1\u4e1c\u4eba\u6570\u4e0d\u9650\u3002<\/td>\n<td>\u6309\u51fa\u8d44\u6bd4\u4f8b\u5212\u5206\uff0c\u6210\u5458\u4eba\u6570\u6709\u9650\u5236\uff08\u6700\u591a 50 \u4eba\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u7b79\u8d44\u80fd\u529b<\/td>\n<td>\u53ef\u4ee5\u5728\u8bc1\u5238\u4ea4\u6613\u6240\u516c\u5f00\u53d1\u884c\u80a1\u7968\u3002<\/td>\n<td>\u4e0d\u5141\u8bb8\u901a\u8fc7\u53d1\u884c\u80a1\u7968\u6765\u5e7f\u6cdb\u7b79\u96c6\u8d44\u91d1\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u6838\u5fc3\u4e1a\u52a1\u8fd0\u8425<\/td>\n<td>\u5bc6\u5207\u5173\u6ce8\u8d44\u672c\u76c8\u4f59\u3001\u5e93\u5b58\u80a1\u548c\u5927\u989d\u80a1\u606f\u652f\u4ed8\u60c5\u51b5\u3002<\/td>\n<td>\u8be6\u7ec6\u8bb0\u5f55\u6bcf\u4f4d\u6210\u5458\u7684\u4e2a\u4eba\u51fa\u8d44\u989d\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5ba1\u8ba1\u8bf7\u6c42<\/td>\n<td>\u4e0a\u5e02\u516c\u53f8\u6216\u5177\u6709\u516c\u4f17\u5229\u76ca\u7684\u516c\u53f8\u5fc5\u987b\u9075\u5b88\u3002<\/td>\n<td>\u4ec5\u5728\u67d0\u4e9b\u7279\u5b9a\u89c4\u6a21\u7684\u60c5\u51b5\u4e0b\u624d\u662f\u5f3a\u5236\u6027\u7684\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\uff1a\u4ee5\u4e0a\u5bf9\u6bd4\u8868\u4ec5\u4f9b\u4e00\u822c\u53c2\u8003\uff0c\u65e8\u5728\u5e2e\u52a9\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u6839\u636e\u5176\u6240\u670d\u52a1\u7684\u4f01\u4e1a\u7c7b\u578b\u5feb\u901f\u786e\u5b9a\u5173\u952e\u4efb\u52a1\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_cau_von_va_co_phieu\"><\/span>\u8d44\u672c\u7ed3\u6784\u548c\u80a1\u4efd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u80a1\u4efd\u516c\u53f8\u6743\u76ca\u8d44\u672c\u7684\u4f1a\u8ba1\u5904\u7406\u8981\u590d\u6742\u5f97\u591a\u3002\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4f7f\u7528411\u8d26\u6237\u6765\u8ffd\u8e2a\u666e\u901a\u80a1\u548c\u4f18\u5148\u80a1\u7684\u51fa\u8d44\u660e\u7ec6\u3002\u5176\u4e2d\u4e00\u4e2a\u5173\u952e\u70b9\u662f\u80a1\u7968\u6ea2\u4ef7\uff084112\u8d26\u6237\uff09\u3002\u80a1\u7968\u6ea2\u4ef7\u662f\u6307\u80a1\u7968\u5b9e\u9645\u53d1\u884c\u4ef7\u683c\u9ad8\u4e8e\u9762\u503c\u65f6\u4ea7\u751f\u7684\u5dee\u989d\u3002\u8be5\u6ea2\u4ef7\u4e0d\u5c5e\u4e8e\u6536\u5165\uff0c\u800c\u662f\u6240\u6709\u8005\u6743\u76ca\u7684\u4e00\u90e8\u5206\uff1b\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u8c28\u614e\u7ba1\u7406\u8be5\u6ea2\u4ef7\uff0c\u4ee5\u4fbf\u6839\u636e\u76f8\u5173\u6cd5\u89c4\u7684\u8981\u6c42\u5c06\u5176\u7528\u4e8e\u589e\u8d44\u6216\u62b5\u6d88\u635f\u5931\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_co_tuc_va_phan_phoi_loi_nhuan\"><\/span>\u80a1\u606f\u548c\u5229\u6da6\u5206\u914d\u4e1a\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4e0e\u6709\u9650\u8d23\u4efb\u516c\u53f8\u7684\u8d44\u672c\u63d0\u53d6\u4e0d\u540c\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u80a1\u606f\u5206\u914d\u5fc5\u987b\u9075\u5faa\u4e25\u683c\u7684\u6cd5\u5f8b\u7a0b\u5e8f\u3002\u5728\u5206\u914d\u5229\u6da6\u4e4b\u524d\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u5fc5\u987b\u6267\u884c\u4ee5\u4e0b\u4efb\u52a1\uff1a<\/p>\n<ul>\n<li>\u6839\u636e\u516c\u53f8\u7ae0\u7a0b\u89c4\u5b9a\u7684\u6bd4\u4f8b\uff0c\u4ece\u7a0e\u540e\u5229\u6da6\u4e2d\u5206\u914d\u8d22\u52a1\u50a8\u5907\u91d1\u548c\u53d1\u5c55\u6295\u8d44\u91d1\u3002<\/li>\n<li>\u8d1f\u503a\u5e94\u5728\u80a1\u4e1c\u5927\u4f1a\u6b63\u5f0f\u6279\u51c6\u540e\u7acb\u5373\u5165\u8d26\u3002\u80a1\u4efd\u516c\u53f8\u51c6\u786e\u7684\u4f1a\u8ba1\u5b9e\u52a1\u80fd\u591f\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u51c6\u786e\u53cd\u6620\u516c\u53f8\u5bf9\u80a1\u4e1c\u7684\u503a\u52a1\u4e49\u52a1\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_giam_sat_dac_thu\"><\/span>\u5177\u4f53\u76d1\u6d4b\u673a\u5236<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u7cfb\u7edf\u59cb\u7ec8\u53d7\u76d1\u4e8b\u4f1a\u7684\u76d1\u7763\u3002\u76d1\u4e8b\u4f1a\u6709\u6743\u968f\u65f6\u67e5\u9605\u8d26\u7c3f\u548c\u6587\u4ef6\u3002\u56e0\u6b64\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u5efa\u7acb\u5065\u5168\u7684\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\uff0c\u786e\u4fdd\u6240\u6709\u4ea4\u6613\u5747\u6709\u6709\u6548\u7684\u539f\u59cb\u51ed\u8bc1\uff0c\u5e76\u7ecf\u76f8\u5173\u90e8\u95e8\u6279\u51c6\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\u80a1\u4efd\u5236\u516c\u53f8\u6700\u4f73\u4f1a\u8ba1\u5236\u5ea6\u7ed3\u6784<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\u80a1\u4efd\u5236\u516c\u53f8\u6700\u4f73\u4f1a\u8ba1\u5236\u5ea6\u7ed3\u6784<\/figcaption><\/figure>\n<p>\u9ad8\u6548\u7684\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u7cfb\u7edf\u5e76\u4e0d\u4e00\u5b9a\u9700\u8981\u5e9e\u5927\u7684\u5458\u5de5\u961f\u4f0d\uff0c\u800c\u662f\u9700\u8981\u6e05\u6670\u7684\u804c\u8d23\u5212\u5206\u548c\u5f3a\u5927\u7684\u6280\u672f\u5e94\u7528\u3002\u6839\u636e\u4f01\u4e1a\u89c4\u6a21\uff0c\u53ef\u4ee5\u6309\u7167\u4e0b\u56fe\u6240\u793a\u7684\u65b9\u5f0f\u5b9e\u65bd\uff1a<\/p>\n<ul>\n<li>\u9996\u5e2d\u8d22\u52a1\u5b98\uff08CFO\uff09\uff1a\u8d22\u52a1\u7cfb\u7edf\u7684\u638c\u8235\u4eba\uff0c\u8d1f\u8d23\u5411\u8463\u4e8b\u4f1a\u548c\u7a0e\u52a1\u673a\u5173\u62a5\u544a\u3002<\/li>\n<li>\u603b\u4f1a\u8ba1\uff1a\u8fde\u63a5\u5404\u4e2a\u90e8\u95e8\u6570\u636e\u7684\u73af\u8282\uff0c\u76f4\u63a5\u5904\u7406\u7ed3\u8d26\u5206\u5f55\u548c\u7f16\u5236\u8d22\u52a1\u62a5\u8868\u3002<\/li>\n<li>\u4e13\u4e1a\u4f1a\u8ba1\u5c97\u4f4d\uff1a\n<ul>\n<li>\u7a0e\u52a1\u4f1a\u8ba1\u5e08\uff1a\u4e13\u957f\u4e8e\u7535\u5b50\u53d1\u7968\u3001\u7a0e\u52a1\u7533\u62a5\u548c\u7a0e\u52a1\u7ed3\u7b97\u3002<\/li>\n<li>\u6743\u76ca\u548c\u80a1\u4e1c\u4f1a\u8ba1\uff1a\u4e13\u95e8\u4ece\u4e8b\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u5de5\u4f5c\uff0c\u5305\u62ec\u8be6\u7ec6\u8ddf\u8e2a\u80a1\u4e1c\u540d\u518c\u3001\u80a1\u4ef7\u53d8\u52a8\u548c\u80a1\u606f\u652f\u4ed8\u3002<\/li>\n<li>\u5e94\u4ed8\u8d26\u6b3e\u548c\u5e93\u5b58\u4f1a\u8ba1\uff1a\u7ba1\u7406\u4f01\u4e1a\u7684\u73b0\u91d1\u6d41\u5165\u548c\u6d41\u51fa\u4ee5\u53ca\u6709\u5f62\u8d44\u4ea7\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>2025 \u5e74 ERP \u548c\u57fa\u4e8e\u4e91\u7684\u4f1a\u8ba1\u89e3\u51b3\u65b9\u6848\u7684\u51fa\u73b0\uff0c\u5c06\u4f7f\u80a1\u4efd\u516c\u53f8\u5404\u4e2a\u90e8\u95e8\u7684\u6570\u636e\u80fd\u591f\u81ea\u52a8\u6d41\u5411\u4f1a\u8ba1\u90e8\u95e8\uff0c\u4ece\u800c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u5de5\u6570\u636e\u5f55\u5165\u9020\u6210\u7684\u9519\u8bef\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>\u6839\u636e\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u5236\u5b9a\u7684\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u5b9e\u52a1\u6307\u5357<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7b2c99\/2025\/TT-BTC\u53f7\u901a\u77e5\u5bf9\u4f1a\u8ba1\u5236\u5ea6\u548c\u8bb0\u5f55\u539f\u5219\u8fdb\u884c\u4e86\u91cd\u5927\u6539\u9769\u3002\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u5e94\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/p>\n<ul>\n<li>\u4f1a\u8ba1\u7cfb\u7edf\uff1a\u90e8\u5206\u4f1a\u8ba1\u79d1\u76ee\u4ee3\u7801\u5df2\u8fdb\u884c\u8c03\u6574\uff0c\u4ee5\u66f4\u51c6\u786e\u5730\u53cd\u6620\u73b0\u4ee3\u91d1\u878d\u8d44\u4ea7\u7c7b\u578b\u3002\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5728\u8be5\u901a\u77e5\u5168\u9762\u751f\u6548\u524d\u66f4\u65b0\u8f6f\u4ef6\uff0c\u4ee5\u5339\u914d\u65b0\u7684\u4f1a\u8ba1\u79d1\u76ee\u5206\u7c7b\u3002<\/li>\n<li>\u5177\u4f53\u51fa\u8d44\u7a0b\u5e8f\uff1a\u51fa\u8d44\u975e\u8d27\u5e01\u6027\u8d44\u4ea7\u9700\u8981\u7531\u4e13\u4e1a\u673a\u6784\u8fdb\u884c\u4f30\u503c\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u90e8\u95e8\u5fc5\u987b\u5728\u51fa\u8d44\u65f6\u51c6\u786e\u8bb0\u5f55\u5176\u5b9e\u9645\u4ef7\u503c\u3002<\/li>\n<li>\u5b9e\u8d28\u91cd\u4e8e\u5f62\u5f0f\u539f\u5219\uff1a\u8fd9\u662f2025\u5e74\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u7684\u6307\u5bfc\u539f\u5219\u3002\u5982\u679c\u4e00\u9879\u4ea4\u6613\u4ee5\u9500\u552e\u7684\u5f62\u5f0f\u51fa\u73b0\uff0c\u4f46\u672c\u8d28\u4e0a\u662f\u8d37\u6b3e\uff0c\u4f1a\u8ba1\u5e08\u5fc5\u987b\u5c06\u5176\u8bb0\u5f55\u4e3a\u8d37\u6b3e\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u7684\u51c6\u786e\u6027\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>\u7f16\u5236\u548c\u5448\u62a5\u80a1\u4efd\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u7684\u8fc7\u7a0b\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\">\u7f16\u5236\u548c\u5448\u62a5\u80a1\u4efd\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u7684\u8fc7\u7a0b\u3002<\/figcaption><\/figure>\n<p>\u8d22\u52a1\u62a5\u544a\u7cfb\u7edf\u662f\u4f01\u4e1a\u9762\u5411\u516c\u4f17\u7684\u95e8\u9762\u3002\u4e3a\u4e86\u7f16\u5236\u4e00\u5957\u6807\u51c6\u7684\u8d22\u52a1\u62a5\u544a\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u9075\u5faa\u4ee5\u4e0b\u6d41\u7a0b\uff1a<\/p>\n<ul>\n<li>\u6c47\u603b\u660e\u7ec6\u8d26\u548c\u603b\u8d26\u6570\u636e\uff0c\u7f16\u5236\u8d44\u4ea7\u8d1f\u503a\u8868\u548c\u5229\u6da6\u8868\u3002<\/li>\n<li>\u7f16\u5236\u73b0\u91d1\u6d41\u91cf\u8868\u53cd\u6620\u4e86\u73b0\u91d1\u7684\u5b9e\u9645\u6d41\u5165\u548c\u6d41\u51fa\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u8bc4\u4f30\u4f01\u4e1a\u7684\u6d41\u52a8\u6027\u3002<\/li>\n<li>\u64b0\u5199\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff1a\u8fd9\u662f\u6700\u91cd\u8981\u7684\u90e8\u5206\uff0c\u5b83\u53ef\u4ee5\u5e2e\u52a9\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u4eba\u5458\u89e3\u91ca\u6743\u76ca\u3001\u6216\u6709\u8d1f\u503a\u548c\u5173\u8054\u65b9\u4ea4\u6613\u7684\u91cd\u5927\u53d8\u5316\u3002<\/li>\n<\/ul>\n<p>\u6ce8\uff1a\u5411\u7a0e\u52a1\u548c\u7edf\u8ba1\u90e8\u95e8\u63d0\u4ea4\u5e74\u5ea6\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u901a\u5e38\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768490\u5929\u3002\u4f46\u662f\uff0c\u4e0a\u5e02\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u5f80\u5f80\u9700\u8981\u63d0\u524d\u62ab\u9732\u4fe1\u606f\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>\u516c\u53f8\u6210\u7acb\u540e90\u5929\u5185\u9700\u5b8c\u6210\u7684\u4f1a\u8ba1\u4efb\u52a1\u6e05\u5355\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u516c\u53f8\u6210\u7acb\u521d\u671f\uff0c\u7531\u4e8e\u7ec4\u7ec7\u7ed3\u6784\u7684\u4e0d\u7a33\u5b9a\u6027\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u5de5\u4f5c\u6700\u5bb9\u6613\u51fa\u9519\u3002\u4ee5\u4e0b\u5217\u51fa\u4e00\u4e9b\u4e0d\u5bb9\u5ffd\u89c6\u7684\u91cd\u8981\u4e8b\u9879\uff1a<\/p>\n<ul>\n<li>\u6ce8\u518c\u7a0e\u52a1\u8bc6\u522b\u53f7\u7801\u5e76\u8d2d\u4e70\u6570\u5b57\u7b7e\u540d\uff0c\u4ee5\u4fbf\u8fdb\u884c\u7535\u5b50\u62a5\u7a0e\u3002<\/li>\n<li>\u63d0\u4ea4\u8425\u4e1a\u6267\u7167\u8d39\u7533\u62a5\u8868\uff0c\u5e76\u5c06\u8425\u4e1a\u6267\u7167\u7a0e\u6b3e\u7f34\u7eb3\u5230\u56fd\u5bb6\u8d22\u653f\u9884\u7b97\u4e2d\u3002<\/li>\n<li>\u5173\u4e8e\u6839\u636e\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4f7f\u7528\u7535\u5b50\u53d1\u7968\u7684\u901a\u77e5\u4ee5\u53ca\u5efa\u7acb\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u6570\u5b57\u5316\u6587\u4ef6\u5b58\u50a8\u6d41\u7a0b\u3002<\/li>\n<li>\u5f00\u8bbe\u516c\u53f8\u94f6\u884c\u8d26\u6237\uff0c\u5e76\u5411\u5546\u4e1a\u767b\u8bb0\u673a\u5173\u767b\u8bb0\u8be5\u8d26\u6237\u3002<\/li>\n<li>\u5b8c\u6210\u521b\u59cb\u80a1\u4e1c\u7684\u51fa\u8d44\u6587\u4ef6\uff0c\u786e\u4fdd\u6309\u7167\u300a\u4f01\u4e1a\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u572890\u5929\u5185\u5168\u989d\u51fa\u8d44\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>\u5173\u4e8e\u7a0e\u52a1\u548c\u98ce\u9669\u7ba1\u7406\u7684\u91cd\u8981\u8003\u8651\u56e0\u7d20\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u64cd\u4f5c\u4e2d\uff0c\u7a0e\u52a1\u98ce\u9669\u59cb\u7ec8\u662f\u9996\u8981\u8003\u8651\u56e0\u7d20\u3002\u4e3a\u4e86\u4fdd\u62a4\u516c\u53f8\u5229\u76ca\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u7279\u522b\u5173\u6ce8\u4ee5\u4e0b\u65b9\u9762\uff1a<\/p>\n<ul>\n<li>\u7ba1\u7406\u51fa\u8d44\u671f\u9650\uff1a\u5982\u679c\u80a1\u4e1c\u672a\u80fd\u572890\u5929\u5185\u7f34\u7eb3\u8db3\u989d\u51fa\u8d44\uff0c\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u90e8\u95e8\u5fc5\u987b\u5c31\u51cf\u5c11\u6ce8\u518c\u8d44\u672c\u7684\u7a0b\u5e8f\u63d0\u4f9b\u5efa\u8bae\u3002\u5728\u8d26\u7c3f\u4e0a\u7ef4\u6301\u865a\u5047\u7684\u6ce8\u518c\u8d44\u672c\u6570\u5b57\u53ef\u80fd\u4f1a\u5bfc\u81f4\u975e\u5e38\u4e25\u91cd\u7684\u884c\u653f\u5904\u7f5a\u3002<\/li>\n<li>\u80a1\u606f\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a\u4f01\u4e1a\u5728\u5411\u4e2a\u4eba\u80a1\u4e1c\u652f\u4ed8\u80a1\u606f\u65f6\uff0c\u6709\u8d23\u4efb\u4ee3\u6263\u4ee3\u7f34\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4fdd\u7559\u6b64\u7f34\u7a0e\u51ed\u8bc1\uff0c\u4ee5\u7528\u4e8e\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u3002<\/li>\n<li>\u8f93\u5165\u53d1\u7968\u7684\u6709\u6548\u6027\uff1a\u4ece 2025 \u5e74\u8d77\uff0c\u7535\u5b50\u5546\u52a1\u53d1\u7968\u7684\u7ba1\u7406\u5c06\u66f4\u52a0\u4e25\u683c\uff0c\u80a1\u4efd\u5236\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5728\u8bb0\u5f55\u8d39\u7528\u4e4b\u524d\uff0c\u5728\u7a0e\u52a1\u95e8\u6237\u7f51\u7ad9\u4e0a\u68c0\u67e5\u5408\u4f19\u4eba\u7684\u8fd0\u8425\u72b6\u6001\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\u80a1\u4efd\u5236\u516c\u53f8\u4f1a\u8ba1\u6570\u5b57\u5316\u8f6c\u578b\u8d8b\u52bf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4f1a\u8ba1\u4e0d\u518d\u4ec5\u4ec5\u662f\u201c\u4fdd\u5b58\u8bb0\u5f55\u201d\u7684\u5de5\u4f5c\uff0c\u800c\u6b63\u5728\u6210\u4e3a\u4e00\u4e2a\u5206\u6790\u80a1\u4efd\u516c\u53f8\u8d22\u52a1\u6570\u636e\u7684\u90e8\u95e8\u3002<\/p>\n<ul>\n<li>\u4eba\u5de5\u667a\u80fd\u5e94\u7528\uff1a\u4eba\u5de5\u667a\u80fd\u7b97\u6cd5\u5e2e\u52a9\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u90e8\u95e8\u81ea\u52a8\u6838\u5bf9\u94f6\u884c\u4ea4\u6613\uff0c\u5e76\u5bf9\u8d22\u52a1\u6b3a\u8bc8\u8ff9\u8c61\u53d1\u51fa\u8b66\u62a5\u3002<\/li>\n<li>\u5b9e\u65f6\u4f1a\u8ba1\uff1a2025 \u516c\u53f8\u4f1a\u8ba1\u652f\u6301\u7cfb\u7edf\u8ba9\u60a8\u65e0\u9700\u7b49\u5230\u6708\u5e95\u624d\u80fd\u67e5\u770b\u62a5\u544a\uff0c\u5373\u53ef\u7acb\u5373\u67e5\u770b\u4e1a\u52a1\u7ed3\u679c\u3002<\/li>\n<li>\u4e91\u6570\u636e\u5b89\u5168\uff1a\u5c06\u6587\u6863\u5b58\u50a8\u5728\u4e91\u7aef\u6709\u52a9\u4e8e\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u90e8\u95e8\u786e\u4fdd\u6570\u636e\u4e0d\u4f1a\u5728\u610f\u5916\u60c5\u51b5\u4e0b\u4e22\u5931\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_ke_toan_cong_ty_co_phan\"><\/span>\u5173\u4e8e\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u65b0\u6210\u7acb\u7684\u80a1\u4efd\u516c\u53f8\u5728\u6ca1\u6709\u6536\u5165\u7684\u60c5\u51b5\u4e0b\u662f\u5426\u9700\u8981\u63d0\u4ea4\u62a5\u544a\uff1f\u662f\u7684\u3002\u5373\u4f7f\u6ca1\u6709\u4ea7\u751f\u6536\u5165\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u4eba\u5458\u4ecd\u7136\u9700\u8981\u5b9a\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u5e76\u7f16\u5236\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n<p>\u80a1\u672c\u6ea2\u4ef7\u53ef\u4ee5\u7528\u6765\u652f\u4ed8\u80a1\u606f\u5417\uff1f\u539f\u5219\u4e0a\uff0c\u80a1\u672c\u6ea2\u4ef7\u662f\u80a1\u4e1c\u6295\u5165\u7684\u8d44\u672c\uff0c\u80a1\u4efd\u516c\u53f8\u7684\u4f1a\u8ba1\u5904\u7406\u5c06\u5176\u8bb0\u4e3a\u6ce8\u518c\u8d44\u672c\u7684\u589e\u52a0\uff0c\u800c\u4e0d\u662f\u50cf\u7a0e\u540e\u5229\u6da6\u90a3\u6837\u76f4\u63a5\u4f5c\u4e3a\u80a1\u606f\u652f\u4ed8\u3002<\/p>\n<p>\u80a1\u4efd\u516c\u53f8\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u4e13\u4e1a\u8d44\u683c\u8bc1\u4e66\u5417\uff1f\u6839\u636e\u300a\u4f1a\u8ba1\u6cd5\u300b\uff0c\u80a1\u4efd\u516c\u53f8\u9996\u5e2d\u4f1a\u8ba1\u5e08\u9700\u8981\u5177\u5907\u9996\u5e2d\u4f1a\u8ba1\u5e08\u57f9\u8bad\u8bc1\u4e66\u548c\u8db3\u591f\u7684\u4ece\u4e1a\u7ecf\u9a8c\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u662f\u4e00\u9879\u9700\u8981\u4e25\u8c28\u7ec6\u81f4\u3001\u8bda\u5b9e\u5b88\u4fe1\uff0c\u5e76\u4e0d\u65ad\u66f4\u65b0\u6cd5\u5f8b\u77e5\u8bc6\u7684\u4e13\u4e1a\u5de5\u4f5c\u3002\u52302025\u5e74\uff0c\u5728\u79d1\u6280\u8fdb\u6b65\u548c99\u53f7\u6587\u65b0\u89c4\u7684\u63a8\u52a8\u4e0b\uff0c\u80a1\u4efd\u516c\u53f8\u4f1a\u8ba1\u5de5\u4f5c\u5c06\u66f4\u52a0\u900f\u660e\u9ad8\u6548\u3002\u5e0c\u671b\u672c\u6587\u80fd\u4e3a\u60a8\u63d0\u4f9b\u6709\u7528\u7684\u4fe1\u606f\uff0c\u5e2e\u52a9\u60a8\u5728\u5de5\u4f5c\u4e2d\u66f4\u52a0\u81ea\u4fe1\u3002<\/p>\n<p><strong>\u53c2\u8003\u8d44\u6599\u6765\u6e90\uff1a<\/strong><\/p>\n<ul>\n<li>\u8d22\u653f\u90e8\u7b2c 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u5bf9\u4f01\u4e1a\u4f1a\u8ba1\u5236\u5ea6\u63d0\u4f9b\u4e86\u6307\u5bfc\u3002<\/li>\n<li>\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u7535\u5b50\u53d1\u7968\u548c\u6587\u4ef6\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002<\/li>\n<li>2015 \u5e74\u7b2c 88\/QH13 \u53f7\u4f1a\u8ba1\u6cd5\u53ca\u5176 2024 \u5e74\u7684\u4fee\u8ba2\u548c\u8865\u5145\u3002<\/li>\n<li>\u666e\u534e\u6c38\u9053\u8d8a\u5357\u53d1\u5e03\u7684\u300a2025\u5e74\u8d8a\u5357\u8425\u5546\u73af\u5883\u62a5\u544a\u300b\u4e2d\u5173\u4e8e\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u6cd5\u89c4\u7684\u8c03\u67e5\u62a5\u544a\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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@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>\u5176\u4ed6\u670d\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u5ba1\u8ba1\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u62a5\u544a<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u6cd5\u5f8b\u65b9\u9762\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u5176\u4ed6\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\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<\/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 [&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\/zh\/wp-json\/wp\/v2\/posts\/7038","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=7038"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7038\/revisions"}],"predecessor-version":[{"id":7042,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7038\/revisions\/7042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7040"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}