{"id":7111,"date":"2025-12-30T18:30:59","date_gmt":"2025-12-31T01:30:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7111"},"modified":"2025-12-30T18:30:59","modified_gmt":"2025-12-31T01:30:59","slug":"quy-trinh-ke-toan-doanh-nghiep-vua-va-nho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u76847\u4e2a\u6b65\u9aa4"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u6cd5\u5f8b\u6846\u67b6\u4e0d\u65ad\u53d8\u5316\u548c\u6570\u5b57\u5316\u8f6c\u578b\u84ec\u52c3\u53d1\u5c55\u7684\u80cc\u666f\u4e0b\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6d41\u7a0b\u5df2\u4e0d\u518d\u4ec5\u4ec5\u662f\u8bb0\u5f55\u4fdd\u5b58\uff0c\u800c\u662f\u6210\u4e3a\u8d22\u52a1\u7ba1\u7406\u548c\u98ce\u9669\u63a7\u5236\u7684\u57fa\u7840\u3002\u672c\u6587\u5168\u9762\u3001\u53ca\u65f6\u3001\u5b9e\u7528\u5730\u6982\u8ff0\u4e862026\u5e74\u4e2d\u5c0f\u4f01\u4e1a\u7684\u6807\u51c6\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u5185\u5bb9\u6db5\u76d6\u6700\u65b0\u7684\u6cd5\u5f8b\u4f9d\u636e\u3001\u8be6\u7ec6\u7684\u4e03\u6b65\u5b9e\u65bd\u6b65\u9aa4\u3001\u7a0e\u52a1\u4f1a\u8ba1\u3001\u5e38\u89c1\u9519\u8bef\u4ee5\u53ca2026\u5e74\u7684\u4f1a\u8ba1\u53d1\u5c55\u8d8b\u52bf\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u5408\u6cd5\u5408\u89c4\u5730\u8fd0\u8425\uff0c\u4fdd\u6301\u8d22\u52a1\u900f\u660e\u5ea6\uff0c\u5e76\u4f18\u5316\u4e1a\u52a1\u6548\u7387\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\" 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href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Tieu_chi_xac_dinh_SME_nam_2026\" >2026\u5e74\u4e2d\u5c0f\u4f01\u4e1a\u5b9a\u4e49\u6807\u51c6<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Khung_phap_ly_ke_toan_danh_cho_SME\" >\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6cd5\u5f8b\u6846\u67b6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Chi_tiet_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho_SME\" >\u4e2d\u5c0f\u4f01\u4e1a\uff08SME\uff09\u7684\u8be6\u7ec6\u4f1a\u8ba1\u7a0b\u5e8f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_1_Thu_thap_va_Kiem_soat_Chung_tu_ke_toan\" >\u7b2c\u4e00\u6b65\uff1a\u6536\u96c6\u548c\u7ba1\u7406\u4f1a\u8ba1\u51ed\u8bc1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_2_Phan_tich_nghiep_vu_va_Dinh_khoan\" >\u6b65\u9aa4\u4e8c\uff1a\u4e1a\u52a1\u5206\u6790\u548c\u4f1a\u8ba1\u5206\u5f55<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_3_Ghi_so_ke_toan_So_hoa_quy_trinh\" >\u6b65\u9aa4\u4e09\uff1a\u8bb0\u5165\u4f1a\u8ba1\u8d26\u7c3f\uff08\u6d41\u7a0b\u6570\u5b57\u5316\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_4_Kiem_ke_tai_san_va_Doi_chieu_cuoi_ky\" >\u7b2c\u56db\u6b65\uff1a\u8d44\u4ea7\u76d8\u70b9\u53ca\u671f\u672b\u6838\u5bf9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_5_Thuc_hien_cac_but_toan_ket_chuyen_va_Khoa_so\" >\u7b2c\u4e94\u6b65\uff1a\u8fdb\u884c\u7ed3\u8d26\u5206\u5f55\u5e76\u5b8c\u6210\u8d26\u7c3f\u3002<\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_6_Lap_Bao_cao_tai_chinh_BCTC\" >\u7b2c\u516d\u6b65\uff1a\u7f16\u5236\u8d22\u52a1\u62a5\u8868<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Buoc_7_Luu_tru_va_Bao_mat_du_lieu_ke_toan\" >\u6b65\u9aa4 7\uff1a\u5b58\u50a8\u548c\u4fdd\u62a4\u4f1a\u8ba1\u6570\u636e<\/a><\/li><\/ul><\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Ke_toan_thue_trong_doanh_nghiep_SME\" >\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\u52a1\u4f1a\u8ba1\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Cac_sac_thue_co_ban_va_uu_dai\" >\u57fa\u672c\u7a0e\u7387\u548c\u4f18\u60e0\u7a0e\u7387<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Nhung_sai_sot_pho_bien_trong_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho\" >\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/a><\/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\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Xu_huong_ke_toan_SME_nam_2026\" >2026\u5e74\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u53d1\u5c55\u8d8b\u52bf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-vua-va-nho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_quy_trinh_ke_toan_chuan_trong_ky_nguyen_so_2026\"><\/span><b>\u6570\u5b57\u65f6\u4ee3\u6807\u51c6\u5316\u4f1a\u8ba1\u5b9e\u52a1\u7684\u91cd\u8981\u6027\uff082026\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fdb\u51652026\u5e74\uff0c\u4f1a\u8ba1\u4eba\u5458\u5728\u4e2d\u5c0f\u4f01\u4e1a\u4e2d\u7684\u89d2\u8272\u53d1\u751f\u4e86\u91cd\u5927\u8f6c\u53d8\u3002\u4f1a\u8ba1\u4e0d\u518d\u4ec5\u4ec5\u662f\u8bb0\u5f55\u8d26\u7c3f\u4e0a\u7684\u6570\u5b57\uff0c\u800c\u662f\u6210\u4e3a\u4f01\u4e1a\u4e3b\u7684\u6218\u7565\u987e\u95ee\u3002\u4e00\u5957\u7ed3\u6784\u5b8c\u5584\u7684\u4f1a\u8ba1\u6d41\u7a0b\u6709\u52a9\u4e8e\u786e\u4fdd\u4e2d\u5c0f\u4f01\u4e1a\u73b0\u91d1\u6d41\u7684\u900f\u660e\u5ea6\uff0c\u4f18\u5316\u7a0e\u52a1\u6210\u672c\uff0c\u5e76\u4e3a\u6295\u8d44\u51b3\u7b56\u63d0\u4f9b\u53ca\u65f6\u7684\u6570\u636e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c24\u5176\u503c\u5f97\u4e00\u63d0\u7684\u662f\uff0c2026\u5e74\u6807\u5fd7\u7740\u8d8a\u5357\u4f1a\u8ba1\u6cd5\u5f8b\u6846\u67b6\u7684\u91cd\u5927\u53d8\u9769\u3002\u8fd9\u4e3b\u8981\u5f97\u76ca\u4e8e\u653f\u5e9c\u5927\u529b\u63a8\u8fdb\u6570\u5b57\u5316\u8f6c\u578b\uff0c\u5305\u62ec\u4f7f\u7528\u6536\u94f6\u673a\u751f\u6210\u7535\u5b50\u53d1\u7968\u4ee5\u53ca\u51fa\u53f0\u65b0\u7684\u6cd5\u89c4\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-46-2025-TT-BTC-sua-doi-cac-Thong-tu-linh-vuc-ke-toan-kiem-toan-de-day-manh-phan-cap-phan-quyen-662484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 46\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u8fd9\u5c31\u8981\u6c42\u4f1a\u8ba1\u5e08\u4e0d\u65ad\u66f4\u65b0\u6280\u80fd\uff0c\u4ee5\u4fbf\u5c3d\u53ef\u80fd\u6709\u6548\u5730\u5728\u4e2d\u5c0f\u578b\u4f01\u4e1a\u4e2d\u5f00\u5c55\u4f1a\u8ba1\u6d41\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tieu_chi_xac_dinh_SME_nam_2026\"><\/span><b>2026\u5e74\u4e2d\u5c0f\u4f01\u4e1a\u5b9a\u4e49\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u5e94\u7528\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u7a0b\u5e8f\uff0c\u4f01\u4e1a\u9996\u5148\u9700\u8981\u6839\u636e\u7b2c80\/2021\/ND-CP\u53f7\u6cd5\u4ee4\u786e\u5b9a\u5176\u89c4\u6a21\u7c7b\u522b\u3002\u8be5\u5206\u7c7b\u76f4\u63a5\u5f71\u54cd\u4f1a\u8ba1\u5236\u5ea6\u548c\u76f8\u5e94\u7684\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5fae\u578b\u4f01\u4e1a\uff1a\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e 30 \u4ebf\u8d8a\u5357\u76fe\uff0c\u6216\u6bcf\u5e74\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u7684\u5458\u5de5\u5e73\u5747\u4eba\u6570\u4e0d\u8d85\u8fc7 10 \u4eba\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c0f\u578b\u4f01\u4e1a\uff1a\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e 500 \u4ebf\u8d8a\u5357\u76fe\u6216\u8d44\u672c\u4f4e\u4e8e 200 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u578b\u4f01\u4e1a\uff1a\u5e74\u8425\u4e1a\u989d\u4f4e\u4e8e 2000 \u4ebf\u8d8a\u5357\u76fe\u6216\u8d44\u672c\u91d1\u4f4e\u4e8e 1000 \u4ebf\u8d8a\u5357\u76fe\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4e0d\u540c\u7c7b\u578b\u7684\u4f01\u4e1a\u5bf9\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u7684\u8be6\u7ec6\u7a0b\u5ea6\u8981\u6c42\u5404\u4e0d\u76f8\u540c\u3002\u4f46\u662f\uff0c\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u6709\u5916\u5546\u6295\u8d44\uff0c\u5219\u9700\u8981\u8fdb\u4e00\u6b65\u54a8\u8be2\u76f8\u5173\u90e8\u95e8\u3002<\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/quy-trinh-ke-toan-doanh-nghiep-fdi\/\"> <span style=\"font-weight: 400;\">\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b<\/span><\/a><span style=\"font-weight: 400;\"> \u6df1\u5165\u4e86\u89e3\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u548c\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_ke_toan_danh_cho_SME\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6cd5\u5f8b\u6846\u67b6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7114\" aria-describedby=\"caption-attachment-7114\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7114\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u00e1p d\u1ee5ng cho quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-ap-dung-cho-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7114\" class=\"wp-caption-text\">\u9002\u7528\u4e8e\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u7a0b\u5e8f\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u76ee\u524d\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u4e3b\u8981\u6309\u7167\u4ee5\u4e0b\u89c4\u5b9a\u8fd0\u8425\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 133\/2016\/TT-BTC \u53f7\u901a\u77e5\uff1a\u672c\u901a\u77e5\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u5f53\u524d\u7684\u4f1a\u8ba1\u6d41\u7a0b\u63d0\u4f9b\u201c\u6307\u5bfc\u539f\u5219\u201d\uff0c\u6709\u52a9\u4e8e\u7b80\u5316\u4f1a\u8ba1\u79d1\u76ee\u8868\u548c\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7b2c 46\/2025\/TT-BTC \u53f7\u901a\u77e5\uff1a\u4fee\u8ba2\u7b2c 133 \u53f7\u901a\u77e5\u7684\u82e5\u5e72\u6761\u6b3e\uff0c\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548\uff0c\u91cd\u70b9\u662f\u63d0\u9ad8\u6587\u6863\u6a21\u677f\u7684\u7075\u6d3b\u6027\u548c\u4fc3\u8fdb\u7535\u5b50\u4f1a\u8ba1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">99\/2025\/TT-BTC \u53f7\u901a\u51fd\uff1a\u65b0\u7684\u4f1a\u8ba1\u5236\u5ea6\u5c06\u4ece 2025 \u5e74\u8d77\u53d6\u4ee3\u65e7\u7684\u4f1a\u8ba1\u5236\u5ea6\uff1b\u4f46\u662f\uff0c\u4f01\u4e1a\u9700\u8981\u5728 2026 \u5e74\u505a\u597d\u6570\u636e\u7cfb\u7edf\u7684\u51c6\u5907\uff0c\u4ee5\u786e\u4fdd\u987a\u5229\u8fc7\u6e21\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u660e\u786e\u4f01\u4e1a\u6240\u5c5e\u7684\u4e2d\u5c0f\u4f01\u4e1a\u7c7b\u522b\u53ca\u5176\u5bf9\u5e94\u7684\u4f1a\u8ba1\u5236\u5ea6\uff08\u4f9d\u636e\u73b0\u884c\u6cd5\u89c4\uff09\u4e4b\u540e\uff0c\u4e0b\u4e00\u4e2a\u91cd\u8981\u95ee\u9898\u662f\u5982\u4f55\u6b63\u786e\u3001\u5b8c\u6574\u3001\u6709\u6548\u5730\u5728\u5b9e\u9645\u8fd0\u8425\u4e2d\u5b9e\u65bd\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u3002\u57fa\u4e8e\u6b64\u6cd5\u5f8b\u57fa\u7840\uff0c\u4f01\u4e1a\u9700\u8981\u4e00\u5957\u5177\u4f53\u3001\u7cfb\u7edf\u4e14\u6613\u4e8e\u64cd\u4f5c\u7684\u6d41\u7a0b\u3002\u4ee5\u4e0b\u7ae0\u8282\u5c06\u6df1\u5165\u5206\u6790\u4e2d\u5c0f\u4f01\u4e1a\u6807\u51c6\u4f1a\u8ba1\u6d41\u7a0b\u7684\u4e03\u4e2a\u6b65\u9aa4\uff0c\u5e2e\u52a9\u4f1a\u8ba1\u4eba\u5458\u548c\u4f01\u4e1a\u4e3b\u638c\u63a7\u4ece\u51ed\u8bc1\u5230\u8d22\u52a1\u62a5\u8868\u7684\u6574\u4e2a\u4f1a\u8ba1\u751f\u547d\u5468\u671f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_tiet_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho_SME\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\uff08SME\uff09\u7684\u8be6\u7ec6\u4f1a\u8ba1\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7113\" aria-describedby=\"caption-attachment-7113\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7113\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7113\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u7a0b\u5e8f<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5efa\u7acb\u4e2d\u5c0f\u4f01\u4e1a\u5065\u5168\u7684\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u4e25\u683c\u9075\u5faa\u4ee5\u4e0b7\u6b65\u5faa\u73af\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_thap_va_Kiem_soat_Chung_tu_ke_toan\"><\/span><b>\u7b2c\u4e00\u6b65\uff1a\u6536\u96c6\u548c\u7ba1\u7406\u4f1a\u8ba1\u51ed\u8bc1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\u6700\u91cd\u8981\u7684\u8d77\u70b9\u3002\u6bcf\u4e00\u7b14\u7ecf\u6d4e\u4ea4\u6613\u90fd\u5fc5\u987b\u6709\u76f8\u5e94\u7684\u51ed\u8bc1\u8bb0\u5f55\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f93\u5165\u6587\u4ef6\uff1a\u7535\u5b50\u53d1\u7968\uff08\u5728\u7a0e\u52a1\u603b\u5c40\u95e8\u6237\u7f51\u7ad9\u4e0a\u9a8c\u8bc1\u6709\u6548\u6027\uff09\u3001\u4ed3\u5e93\u6536\u636e\u3001\u4ea4\u63a5\u8bb0\u5f55\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f93\u51fa\u6587\u4ef6\uff1a\u9500\u552e\u53d1\u7968\u3001\u9001\u8d27\u5355\u3001\u7ecf\u6d4e\u5408\u540c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025 \u5e74\u65b0\u589e\u529f\u80fd\uff1a\u6839\u636e\u7b2c 46\/2025\/TT-BTC \u53f7\u901a\u77e5\uff0c\u4f01\u4e1a\u53ef\u4ee5\u81ea\u884c\u8bbe\u8ba1\u6587\u6863\u6a21\u677f\uff0c\u4f46\u5fc5\u987b\u786e\u4fdd\u5305\u542b\u4ee5\u4e0b\u4e03\u4e2a\u8981\u7d20\uff1a\u6587\u6863\u540d\u79f0\u3001\u7f16\u53f7\u3001\u65e5\u671f\u3001\u5355\u4f4d\u540d\u79f0\/\u5730\u5740\u3001\u4ea4\u6613\u5185\u5bb9\u3001\u6570\u91cf\/\u5355\u4ef7\/\u603b\u91d1\u989d\u4ee5\u53ca\u76f8\u5173\u5404\u65b9\u7684\u7b7e\u540d\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Phan_tich_nghiep_vu_va_Dinh_khoan\"><\/span><b>\u6b65\u9aa4\u4e8c\uff1a\u4e1a\u52a1\u5206\u6790\u548c\u4f1a\u8ba1\u5206\u5f55<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6536\u5230\u6709\u6548\u6587\u4ef6\u540e\uff0c\u4f1a\u8ba1\u4eba\u5458\u5c06\u8fdb\u884c\u5206\u6790\u4ee5\u786e\u5b9a\u76f8\u5e94\u7684\u8d26\u6237\u3002\u6839\u636e\u7b2c133\u53f7\u901a\u77e5\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\uff0c\u4f1a\u8ba1\u79d1\u76ee\u8868\u5df2\u5f97\u5230\u663e\u8457\u7b80\u5316\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5173\u6ce8\u4ee5\u4e0b\u8d26\u6237\uff1a\u8d26\u6237 111\uff08\u73b0\u91d1\uff09\u3001\u8d26\u6237 112\uff08\u94f6\u884c\u5b58\u6b3e\uff09\u3001\u8d26\u6237 152\uff08\u539f\u6750\u6599\uff09\u3001\u8d26\u6237 156\uff08\u8d27\u7269\uff09\u548c\u8d26\u6237 642\uff08\u4f01\u4e1a\u7ba1\u7406\u8d39\u7528\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece\u4e00\u5f00\u59cb\u5c31\u505a\u597d\u6b63\u786e\u7684\u4f1a\u8ba1\u5206\u5f55\u6709\u52a9\u4e8e\u52a0\u5feb\u671f\u672b\u7ed3\u8d26\u6d41\u7a0b\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Ghi_so_ke_toan_So_hoa_quy_trinh\"><\/span><b>\u6b65\u9aa4\u4e09\uff1a\u8bb0\u5165\u4f1a\u8ba1\u8d26\u7c3f\uff08\u6d41\u7a0b\u6570\u5b57\u5316\uff09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c55\u671b2026\u5e74\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6d41\u7a0b\u5df2\u57fa\u672c\u8f6c\u5411\u57fa\u4e8e\u8f6f\u4ef6\u7684\u8bb0\u8d26\u65b9\u5f0f\u3002\u5e38\u89c1\u5f62\u5f0f\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u7528\u65e5\u5fd7\uff1a\u6309\u65f6\u95f4\u987a\u5e8f\u8bb0\u5f55\u6240\u6709\u4ea4\u6613\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u603b\u8d26\uff1a\u6839\u636e\u6bcf\u4e2a\u4f1a\u8ba1\u79d1\u76ee\u5bf9\u4e1a\u52a1\u4ea4\u6613\u8fdb\u884c\u7cfb\u7edf\u5316\u7ba1\u7406\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be6\u7ec6\u8d26\u7c3f\uff1a\u8be6\u7ec6\u8bb0\u5f55\u6bcf\u4e2a\u503a\u52a1\u4eba\u548c\u6bcf\u4ef6\u5e93\u5b58\u5546\u54c1\u3002\u8f6f\u4ef6\u7528\u4e8e\u81ea\u52a8\u5c06\u6570\u636e\u4ece\u65e5\u8bb0\u8d26\u4f20\u8f93\u5230\u603b\u8d26\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u9519\u8bef\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Kiem_ke_tai_san_va_Doi_chieu_cuoi_ky\"><\/span><b>\u7b2c\u56db\u6b65\uff1a\u8d44\u4ea7\u76d8\u70b9\u53ca\u671f\u672b\u6838\u5bf9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6d41\u7a0b\u5982\u679c\u7f3a\u5c11\u5e93\u5b58\u76d8\u70b9\u6b65\u9aa4\uff0c\u5f88\u5bb9\u6613\u5bfc\u81f4\u8d22\u52a1\u62a5\u544a\u4e0d\u51c6\u786e\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u65e5\u6216\u6bcf\u5468\u8fdb\u884c\u73b0\u91d1\u76d8\u70b9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u94f6\u884c\u8d26\u5355\u6216\u5b58\u6298\u6838\u5bf9\u4f60\u7684\u94f6\u884c\u8d26\u6237\u4f59\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u8fdb\u884c\u5e93\u5b58\u68c0\u67e5\uff0c\u4ee5\u89e3\u51b3\u8d27\u7269\u635f\u574f\u6216\u8fc7\u65f6\u7684\u95ee\u9898\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u4ea4\u5e94\u4ed8\u5ba2\u6237\uff08\u8d26\u6237 131\uff09\u548c\u5e94\u4ed8\u4f9b\u5e94\u5546\uff08\u8d26\u6237 331\uff09\u7684\u8d26\u76ee\u8c03\u8282\u8868\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Thuc_hien_cac_but_toan_ket_chuyen_va_Khoa_so\"><\/span><b>\u7b2c\u4e94\u6b65\uff1a\u8fdb\u884c\u7ed3\u8d26\u5206\u5f55\u5e76\u5b8c\u6210\u8d26\u7c3f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u4f1a\u8ba1\u671f\u672b\uff08\u6708\/\u5b63\u5ea6\/\u5e74\uff09\uff0c\u4f1a\u8ba1\u4eba\u5458\u4f1a\u8fdb\u884c\u7ed3\u8d26\u5206\u5f55\u4ee5\u786e\u5b9a\u4e1a\u52a1\u7ed3\u679c\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u6536\u5165\uff08\u8d26\u6237 511\uff09\u548c\u5176\u4ed6\u6536\u5165\uff08\u8d26\u6237 711\uff09\u8f6c\u5165\u8d26\u6237 911\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u8d39\u7528\uff08\u8d26\u6237 632\u3001642\u3001811\uff09\u8f6c\u5165\u8d26\u6237 911\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u51c0\u5229\u6da6\u5e76\u6838\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08\u4f1a\u8ba1\u79d1\u76ee821\uff09\u3002\u8fd9\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\u7684\u5173\u952e\u6b65\u9aa4\uff0c\u786e\u4fdd\u6570\u636e\u51c6\u5907\u5c31\u7eea\uff0c\u53ef\u7528\u4e8e\u8d22\u52a1\u62a5\u544a\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_6_Lap_Bao_cao_tai_chinh_BCTC\"><\/span><b>\u7b2c\u516d\u6b65\uff1a\u7f16\u5236\u8d22\u52a1\u62a5\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6309\u7167\u7b2c133\u53f7\u901a\u77e5\u6267\u884c\u7684\u4e2d\u5c0f\u4f01\u4e1a\u5e94\u7f16\u5236\u4e00\u5957\u8d22\u52a1\u62a5\u8868\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u62a5\u544a\uff08B01-DNN \u8868\u683c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7ee9\u6548\u62a5\u544a\uff08B02-DNN \u8868\u683c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\uff08B09-DNN \u8868\u683c\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868\uff08F01-DNN \u8868\u683c\uff09\u3002\u5728\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6838\u7b97\u8fc7\u7a0b\u4e2d\uff0c\u8d22\u52a1\u62a5\u8868\u5fc5\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684 90 \u5929\u5185\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u3001\u7edf\u8ba1\u673a\u5173\u548c\u8425\u4e1a\u6267\u7167\u9881\u53d1\u673a\u5173\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_7_Luu_tru_va_Bao_mat_du_lieu_ke_toan\"><\/span><b>\u6b65\u9aa4 7\uff1a\u5b58\u50a8\u548c\u4fdd\u62a4\u4f1a\u8ba1\u6570\u636e<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u5728\u6bcf\u4e2a\u4f1a\u8ba1\u5468\u671f\u7ed3\u675f\u65f6\uff0c\u5fc5\u987b\u7cfb\u7edf\u5730\u4fdd\u5b58\u8bb0\u5f55\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u7ba1\u7406\u548c\u884c\u653f\u7684\u6587\u4ef6\uff1a\u5fc5\u987b\u81f3\u5c11\u4fdd\u7559 5 \u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u4f1a\u8ba1\u5206\u5f55\u548c\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u7684\u6587\u4ef6\uff1a\u5fc5\u987b\u81f3\u5c11\u4fdd\u7559 10 \u5e74\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u968f\u7740 2026 \u5e74\u4e91\u8ba1\u7b97\u8d8b\u52bf\u7684\u53d1\u5c55\uff0c\u4f01\u4e1a\u5e94\u8be5\u4f7f\u7528\u53cc\u56e0\u7d20\u8eab\u4efd\u9a8c\u8bc1\u5728\u4e91\u8ba1\u7b97\u5e73\u53f0\u4e0a\u5907\u4efd\u6570\u636e\uff0c\u4ee5\u907f\u514d\u6570\u636e\u4e22\u5931\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5168\u9762\u843d\u5b9e\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u7684\u4e03\u4e2a\u6b65\u9aa4\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e25\u683c\u7ba1\u63a7\u6587\u4ef6\u3001\u8d26\u7c3f\u548c\u8d22\u52a1\u6570\u636e\uff0c\u5e76\u4e3a\u7f16\u5236\u900f\u660e\u3001\u89c4\u8303\u7684\u8d22\u52a1\u62a5\u544a\u5960\u5b9a\u575a\u5b9e\u57fa\u7840\u3002\u7136\u800c\uff0c\u4e3a\u4e86\u771f\u6b63\u6709\u6548\u5b9e\u65bd\u4f1a\u8ba1\u6d41\u7a0b\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u4f01\u4e1a\u4e0d\u80fd\u5c06\u7a0e\u52a1\u4f1a\u8ba1\u4e0e\u6574\u4f53\u4f1a\u8ba1\u4f53\u7cfb\u5272\u88c2\u5f00\u6765\u3002\u4ee5\u4e0b\u90e8\u5206\u5c06\u91cd\u70b9\u5206\u67902026\u5e74\u4e2d\u5c0f\u4f01\u4e1a\u7684\u7a0e\u52a1\u4f1a\u8ba1\uff0c\u9610\u660e\u5173\u952e\u7a0e\u79cd\u3001\u7533\u62a5\u548c\u7ed3\u7b97\u65f6\u95f4\u8868\u4ee5\u53ca\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\u5e76\u5408\u6cd5\u5730\u4f18\u5316\u7eb3\u7a0e\u4e49\u52a1\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ke_toan_thue_trong_doanh_nghiep_SME\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u7a0e\u52a1\u4f1a\u8ba1<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u662f\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u6d41\u7a0b\u4e2d\u4e0d\u53ef\u6216\u7f3a\u7684\u4e00\u90e8\u5206\u3002\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_sac_thue_co_ban_va_uu_dai\"><\/span><b>\u57fa\u672c\u7a0e\u7387\u548c\u4f18\u60e0\u7a0e\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6838\u7b97\u8fc7\u7a0b\u4e2d\uff0c\u900f\u5f7b\u7406\u89e3\u57fa\u672c\u7a0e\u79cd\u548c\u9002\u7528\u7684\u4f18\u60e0\u653f\u7b56\u662f\u51c6\u786e\u7533\u62a5\u7eb3\u7a0e\u3001\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u6b20\u7a0e\u98ce\u9669\u4ee5\u53ca\u4f18\u5316\u5c65\u884c\u6cd5\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u524d\u63d0\u3002\u5177\u4f53\u800c\u8a00\uff0c\u4e2d\u5c0f\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\u7684\u7a0e\u79cd\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\uff1a\u5927\u591a\u6570\u4e2d\u5c0f\u4f01\u4e1a\u9009\u62e9\u6263\u9664\u6cd5\uff08\u7a0e\u7387\u4e3a 10%\uff0c\u90e8\u5206\u884c\u4e1a\u5728\u6276\u6301\u653f\u7b56\u4e0b\u964d\u81f3 8%\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u6807\u51c6\u7a0e\u7387\u4e3a20%\u3002\u4f46\u662f\uff0c\u4e3a\u9f13\u52b1\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\uff0c\u5fae\u578b\u4f01\u4e1a\u53ef\u80fd\u6709\u8d44\u683c\u4eab\u53d7\u8f83\u4f4e\u7684\u4f18\u60e0\u7a0e\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2a\u4eba\u6240\u5f97\u7a0e\uff1a\u5e94\u6309\u6708\uff08\u5982\u679c\u7eb3\u7a0e\u4e49\u52a1\u8f83\u5927\uff09\u6216\u6309\u5b63\u5ea6\u7533\u62a5\uff0c\u6240\u6709\u5458\u5de5\u5fc5\u987b\u5b8c\u6210\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u9488\u5bf9\u4e2d\u5c0f\u4f01\u4e1a\u7684\u7a0e\u52a1\u4f1a\u8ba1\u89c4\u5b9a\u5728\u6cd5\u5f8b\u5c42\u9762\u8f83\u4e3a\u660e\u786e\uff0c\u4f46\u5b9e\u9645\u4e0a\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u80fd\u5728\u6267\u884c\u8fc7\u7a0b\u4e2d\u6b63\u786e\u3001\u5168\u9762\u5730\u5e94\u7528\u8fd9\u4e9b\u89c4\u5b9a\u3002\u7eb8\u9762\u4e0a\u7684\u89c4\u5b9a\u4e0e\u65e5\u5e38\u8fd0\u8425\u4e2d\u7684\u5b9e\u9645\u5e94\u7528\u5b58\u5728\u8131\u8282\uff0c\u5bfc\u81f4\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u9762\u4e34\u7a0e\u52a1\u548c\u4f1a\u8ba1\u98ce\u9669\u3002\u57fa\u4e8e\u8fd9\u4e9b\u5b9e\u9645\u60c5\u51b5\uff0cMAN \u2013 Master Accountant Network \u7684\u4ee5\u4e0b\u90e8\u5206\u5c06\u603b\u7ed3\u4e2d\u5c0f\u4f01\u4e1a\u5728\u5b9e\u9645\u64cd\u4f5c\u4e2d\u7ecf\u5e38\u9047\u5230\u7684\u7ecf\u9a8c\u6559\u8bad\u548c\u5e38\u89c1\u9519\u8bef\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u9884\u9632\u5e76\u6539\u8fdb\u5176\u4f1a\u8ba1\u6d41\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_pho_bien_trong_quy_trinh_ke_toan_doanh_nghiep_vua_va_nho\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_7115\" aria-describedby=\"caption-attachment-7115\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7115\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg\" alt=\"Nh\u1eefng sai s\u00f3t ph\u1ed5 bi\u1ebfn trong quy tr\u00ecnh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf\" width=\"1200\" height=\"800\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-300x200.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-1024x683.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-768x512.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-sai-sot-pho-bien-trong-quy-trinh-ke-toan-doanh-nghiep-vua-va-nho-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7115\" class=\"wp-caption-text\">\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u4e0a\uff0c\u5373\u4f7f\u4f1a\u8ba1\u6d41\u7a0b\u7b26\u5408\u76f8\u5173\u89c4\u5b9a\uff0c\u8bb8\u591a\u4e2d\u5c0f\u4f01\u4e1a\u4ecd\u7136\u4f1a\u56e0\u4e3a\u6839\u6df1\u8482\u56fa\u7684\u7ba1\u7406\u4e60\u60ef\u3001\u5185\u90e8\u63a7\u5236\u4e0d\u8db3\u6216\u672a\u80fd\u53ca\u65f6\u66f4\u65b0\u6cd5\u5f8b\u6cd5\u89c4\u800c\u72af\u9519\u3002\u8fd9\u4e9b\u9519\u8bef\u4e0d\u4ec5\u5f71\u54cd\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\uff0c\u8fd8\u4f1a\u7ed9\u7a0e\u52a1\u7ed3\u7b97\u548c\u5ba1\u8ba1\u5e26\u6765\u91cd\u5927\u98ce\u9669\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4e2d\u5c0f\u4f01\u4e1a\u5728\u5b9e\u8df5\u4e2d\u7ecf\u5e38\u9047\u5230\u7684\u5e38\u89c1\u9519\u8bef\u53ca\u5176\u540e\u679c\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u5ba1\u67e5\u5e76\u9884\u9632\u8fd9\u4e9b\u9519\u8bef\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6728\u677f\uff1a <\/b><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u9519\u8bef\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u9519\u8bef\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u73b0\u5b9e<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7ed3\u679c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u65e0\u6548\u53d1\u7968<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u65e2\u6ca1\u6709\u6838\u5b9e\u5356\u65b9\u7684\u7ecf\u8425\u72b6\u51b5\uff0c\u4e5f\u6ca1\u6709\u5728\u8bb0\u5f55\u8fdb\u9879\u53d1\u7968\u4e4b\u524d\u67e5\u8be2\u7a0e\u52a1\u8bc6\u522b\u53f7\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u5305\u62ec\u4f7f\u7528\u201c\u865a\u5047\u201d\u53d1\u7968\u3001\u5728\u7a0e\u52a1\u7ed3\u7b97\u671f\u95f4\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\uff0c\u4ee5\u53ca\u9762\u4e34\u8865\u7f34\u7a0e\u6b3e\u548c\u884c\u653f\u5904\u7f5a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6df7\u6dc6\u4e86\u4e2a\u4eba\u5f00\u652f\u548c\u4e1a\u52a1\u5f00\u652f\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e3b\u4f7f\u7528\u516c\u53f8\u4fe1\u7528\u5361\u8fdb\u884c\u4e2a\u4eba\u6d88\u8d39\uff1b\u4f1a\u8ba1\u4eba\u5458\u672a\u80fd\u5c06\u4e0e\u4e1a\u52a1\u8fd0\u8425\u65e0\u5173\u7684\u8d39\u7528\u533a\u5206\u5f00\u6765\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u672a\u88ab\u8ba4\u53ef\u7684\u8d39\u7528\u4f1a\u626d\u66f2\u5229\u6da6\uff0c\u5e76\u589e\u52a0\u7a0e\u52a1\u5ba1\u8ba1\u7684\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u6b63\u786e\u6216\u4e0d\u5b8c\u6574\u7684\u6210\u672c\u6838\u7b97<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u670d\u52a1\u578b\u4f01\u4e1a\u800c\u8a00\uff0c\u6210\u672c\u5e76\u672a\u5b8c\u5168\u8bb0\u5f55\u5728\u8d26\u6237 154 \u4e2d\uff1b\u9500\u552e\u6210\u672c\u6ca1\u6709\u51c6\u786e\u8bb0\u5f55\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0d\u51c6\u786e\u7684\u4f01\u4e1a\u4e1a\u7ee9\u62a5\u544a\u5f88\u5bb9\u6613\u5f15\u8d77\u7a0e\u52a1\u673a\u5173\u7684\u6000\u7591\uff0c\u5e76\u5bfc\u81f4\u5176\u8fdb\u884c\u6df1\u5165\u5ba1\u8ba1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6d41\u7a0b\u4ece\u6587\u4ef6\u8bb0\u5f55\u3001\u4f1a\u8ba1\u6838\u7b97\u5230\u8d39\u7528\u6c47\u603b\u7b49\u73af\u8282\u7f3a\u4e4f\u4e25\u683c\u7ba1\u63a7\uff0c\u4f01\u4e1a\u5f88\u53ef\u80fd\u9762\u4e34\u8d39\u7528\u4e0d\u4e88\u8ba4\u53ef\u3001\u6b20\u7a0e\u4ee5\u53ca\u957f\u671f\u5ba1\u8ba1\u7b49\u98ce\u9669\u3002\u5b9a\u671f\u5ba1\u67e5\u3001\u6d41\u7a0b\u6807\u51c6\u5316\u4ee5\u53ca\u53ca\u65f6\u66f4\u65b0\u65b0\u89c4\u662f\u5e2e\u52a9\u4e2d\u5c0f\u4f01\u4e1a\u957f\u671f\u51cf\u5c11\u9519\u8bef\u3001\u63d0\u5347\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u5173\u952e\u56e0\u7d20\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_huong_ke_toan_SME_nam_2026\"><\/span><b>2026\u5e74\u4e2d\u5c0f\u4f01\u4e1a\u4f1a\u8ba1\u53d1\u5c55\u8d8b\u52bf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u7684\u4f1a\u8ba1\u6d41\u7a0b\u6b63\u9762\u4e34\u91cd\u5927\u7684\u6280\u672f\u53d8\u9769\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u5de5\u667a\u80fd\u5e94\u7528\uff1a\u4eba\u5de5\u667a\u80fd\u73b0\u5728\u53ef\u4ee5\u81ea\u52a8\u8bfb\u53d6PDF\u53d1\u7968\u4e2d\u7684\u6570\u636e\uff0c\u5e76\u5efa\u8bae\u76f8\u5e94\u7684\u4f1a\u8ba1\u5206\u5f55\u3002\u8fd9\u6709\u52a9\u4e8e\u51cf\u5c11\u4eba\u5de5\u6570\u636e\u5f55\u5165\u65f6\u95f4\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eff\u8272\u4f1a\u8ba1\uff08ESG\uff09\uff1a\u94f6\u884c\u5f00\u59cb\u4f18\u5148\u8003\u8651\u5411\u8d22\u52a1\u62a5\u544a\u900f\u660e\u4e14\u5177\u5907\u73af\u5883\u548c\u793e\u4f1a\u5408\u89c4\u6307\u6807\u7684\u4e2d\u5c0f\u4f01\u4e1a\u63d0\u4f9b\u8d37\u6b3e\u3002\u8fd9\u662f\u9700\u8981\u878d\u5165\u4e2d\u5c0f\u4f01\u4e1a\u73b0\u4ee3\u4f1a\u8ba1\u6d41\u7a0b\u7684\u4e00\u4e2a\u65b0\u8981\u7d20\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u8fce\u63a5 99\/2025\/TT-BTC \u53f7\u901a\u77e5\u505a\u51c6\u5907\uff1a\u4f01\u4e1a\u9700\u8981\u5ba1\u67e5\u5176\u4f1a\u8ba1\u7cfb\u7edf\uff0c\u4e3a 2026 \u5e74\u6839\u636e\u56fd\u9645\u516c\u8ba4\u6807\u51c6\u8fdb\u884c\u7684\u8d44\u4ea7\u548c\u8d1f\u503a\u5206\u7c7b\u53d8\u66f4\u505a\u597d\u51c6\u5907\u3002<\/span><\/li>\n<\/ul>\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;\">\u5728\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6cd5\u89c4\u4e0d\u65ad\u53d8\u5316\u3001\u8d22\u52a1\u900f\u660e\u5ea6\u8981\u6c42\u65e5\u76ca\u63d0\u9ad8\u7684\u80cc\u666f\u4e0b\uff0c\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u5efa\u7acb\u548c\u8fd0\u884c\u7cfb\u7edf\u5316\u7684\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u89c4\uff0c\u8fd8\u80fd\u4e3a\u6210\u672c\u63a7\u5236\u3001\u7a0e\u52a1\u98ce\u9669\u89c4\u907f\u548c\u63d0\u9ad8\u7ba1\u7406\u6548\u7387\u5960\u5b9a\u57fa\u7840\u3002\u6839\u636e\u65b0\u6cd5\u89c4\u8fdb\u884c\u66f4\u65b0\u5e76\u91c7\u7528\u9002\u5f53\u6280\u672f\u7684\u6807\u51c6\u5316\u4f1a\u8ba1\u6d41\u7a0b\uff0c\u5c06\u5e2e\u52a9\u4e2d\u5c0f\u4f01\u4e1a\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u5e94\u5bf9\u7a0e\u52a1\u5ba1\u8ba1\u548c\u68c0\u67e5\uff0c\u5e76\u4e3a\u4e0b\u4e00\u9636\u6bb5\u7684\u53d1\u5c55\u505a\u597d\u51c6\u5907\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u4f1a\u8ba1\u6d41\u7a0b\u6807\u51c6\u5316\u3001\u66f4\u65b0\u4ee5\u7b26\u5408\u65b0\u6cd5\u89c4\u6216\u9700\u8981\u5728\u62a5\u7a0e\u5b63\u524d\u5ba1\u67e5\u4f1a\u8ba1\u7cfb\u7edf\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u90a3\u4e48\u4e0e MAN\uff08Master Accountant Network\uff0c\u4e00\u5bb6\u4e13\u4e1a\u7684\u4f1a\u8ba1\u3001\u7a0e\u52a1\u548c\u8d22\u52a1\u54a8\u8be2\u516c\u53f8\uff09\u5408\u4f5c\u5c06\u662f\u5b89\u5168\u6709\u6548\u7684\u89e3\u51b3\u65b9\u6848\u3002\u6211\u4eec\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\u5c06\u5e2e\u52a9\u60a8\u7684\u4f01\u4e1a\u51c6\u786e\u8bc4\u4f30\u73b0\u72b6\u3001\u4f18\u5316\u6d41\u7a0b\u5e76\u786e\u4fdd\u6301\u7eed\u5408\u89c4\uff0c\u4ece\u800c\u4f7f\u60a8\u80fd\u591f\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\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 style=\"font-weight: 400;\">\u00a0<\/span><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 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