{"id":8277,"date":"2026-04-21T14:05:25","date_gmt":"2026-04-21T07:05:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8277"},"modified":"2026-04-21T14:05:25","modified_gmt":"2026-04-21T07:05:25","slug":"tong-ke-toan-nha-nuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/","title":{"rendered":"T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc: H\u01b0\u1edbng d\u1eabn quy tr\u00ecnh cho \u0111\u01a1n v\u1ecb g\u1eedi b\u00e1o c\u00e1o"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 tr\u1ee5 c\u1ed9t then ch\u1ed1t trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng hi\u1ec7n \u0111\u1ea1i, \u0111\u1eb7c bi\u1ec7t khi Vi\u1ec7t Nam b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n chu\u1ea9n h\u00f3a theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/110572\/nghi-dinh-140-2026-nd-cp-bao-cao-ket-qua-hoat-dong-tai-chinh-nha-nuoc\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. Kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ec7 th\u1ed1ng n\u00e0y c\u00f2n \u0111\u00f3ng vai tr\u00f2 b\u1ed9 n\u00e3o d\u1eef li\u1ec7u gi\u00fap minh b\u1ea1ch h\u00f3a t\u00e0i ch\u00ednh qu\u1ed1c gia, ki\u1ec3m so\u00e1t n\u1ee3 c\u00f4ng v\u00e0 n\u00e2ng cao tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh. B\u00e0i vi\u1ebft s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t, ch\u1ee9c n\u0103ng v\u00e0 vai tr\u00f2 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc trong k\u1ef7 nguy\u00ean s\u1ed1 h\u00f3a 2026.\u00a0<\/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\" 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\/tong-ke-toan-nha-nuoc\/#Tong_ke_toan_Nha_nuoc_la_gi\" >T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?<\/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\/tong-ke-toan-nha-nuoc\/#Muc_tieu_cot_loi_cua_chuc_nang_Tong_ke_toan_Nha_nuoc\" >M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/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\/tong-ke-toan-nha-nuoc\/#Su_khac_biet_co_ban_giua_ke_toan_don_vi_va_Tong_ke_toan_Nha_nuoc\" >S\u1ef1 kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n gi\u1eefa k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb v\u00e0 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/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\/tong-ke-toan-nha-nuoc\/#Chuc_nang_va_nhiem_vu_chien_luoc_cua_Tong_ke_toan_Nha_nuoc\" >Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/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\/tong-ke-toan-nha-nuoc\/#Xay_dung_va_hoan_thien_khung_phap_ly_ke_toan_cong_quoc_gia\" >X\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c gia<\/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\/tong-ke-toan-nha-nuoc\/#To_chuc_thu_thap_va_xu_ly_thong_tin_tai_chinh_quy_mo_lon\" >T\u1ed5 ch\u1ee9c thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh quy m\u00f4 l\u1edbn<\/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\/tong-ke-toan-nha-nuoc\/#Lap_va_trinh_bay_Bao_cao_tai_chinh_Nha_nuoc\" >L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc<\/a><\/li><\/ul><\/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\/tong-ke-toan-nha-nuoc\/#Quy_trinh_thuc_hien_doi_voi_don_vi_gui_bao_cao\" >Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb g\u1eedi b\u00e1o c\u00e1o\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Buoc_1_Dang_ky_tai_khoan_tren_he_thong\" >B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n tr\u00ean h\u1ec7 th\u1ed1ng<\/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\/tong-ke-toan-nha-nuoc\/#Buoc_2_Gui_ho_so_dang_ky_de_phe_duyet\" >B\u01b0\u1edbc 2: G\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ec3 ph\u00ea duy\u1ec7t<\/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\/tong-ke-toan-nha-nuoc\/#Buoc_3_Nhan_phan_hoi_tu_Kho_bac\" >B\u01b0\u1edbc 3: Nh\u1eadn ph\u1ea3n h\u1ed3i t\u1eeb Kho b\u1ea1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Buoc_4_Dang_nhap_va_gui_bao_cao\" >B\u01b0\u1edbc 4: \u0110\u0103ng nh\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o<\/a><\/li><\/ul><\/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\/tong-ke-toan-nha-nuoc\/#Quy_trinh_xu_ly_tai_Kho_bac_Nha_nuoc\" >Quy tr\u00ecnh x\u1eed l\u00fd t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/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\/tong-ke-toan-nha-nuoc\/#Buoc_1_Kiem_tra_va_doi_chieu_thong_tin\" >B\u01b0\u1edbc 1: Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin<\/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\/tong-ke-toan-nha-nuoc\/#Buoc_2_Phe_duyet_hoac_tu_choi\" >B\u01b0\u1edbc 2: Ph\u00ea duy\u1ec7t ho\u1eb7c t\u1eeb ch\u1ed1i<\/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\/tong-ke-toan-nha-nuoc\/#Quy_dinh_ve_tai_khoan_va_mat_khau\" >Quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Nhung_diem_moi_dot_pha_tu_Nghi_dinh_1402026ND-CP\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/a><\/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\/tong-ke-toan-nha-nuoc\/#Vai_tro_cua_Tong_ke_toan_Nha_nuoc_doi_voi_su_phat_trien_kinh_te_ben_vung\" >Vai tr\u00f2 c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf b\u1ec1n v\u1eefng<\/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\/tong-ke-toan-nha-nuoc\/#Toi_uu_hoa_tinh_minh_bach_va_trach_nhiem_giai_trinh\" >T\u1ed1i \u01b0u h\u00f3a t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/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\/tong-ke-toan-nha-nuoc\/#Cong_cu_kiem_soat_no_cong_va_an_ninh_tai_chinh\" >C\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t n\u1ee3 c\u00f4ng v\u00e0 an ninh t\u00e0i ch\u00ednh<\/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\/tong-ke-toan-nha-nuoc\/#Nang_cao_hieu_qua_quan_tri_tai_san_ket_cau_ha_tang\" >N\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/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\/tong-ke-toan-nha-nuoc\/#Phan_tich_chi_tiet_he_thong_Bao_cao_tai_chinh_do_Tong_ke_toan_Nha_nuoc_thiet_lap\" >Ph\u00e2n t\u00edch chi ti\u1ebft h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc thi\u1ebft l\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Thach_thuc_va_lo_trinh_phat_trien_Tong_ke_toan_Nha_nuoc_den_nam_2030\" >Th\u00e1ch th\u1ee9c v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn n\u0103m 2030<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#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-25\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Giai_dap_thac_mac_ve_Tong_ke_toan_Nha_nuoc\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Su_khac_nhau_giua_Quyet_toan_ngan_sach_va_Bao_cao_tai_chinh_cua_Tong_ke_toan_Nha_nuoc\" >S\u1ef1 kh\u00e1c nhau gi\u1eefa Quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Tai_sao_Kho_bac_Nha_nuoc_lai_duoc_giao_chuc_nang_Tong_ke_toan_Nha_nuoc\" >T\u1ea1i sao Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1ea1i \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/#Viec_ap_dung_Tong_ke_toan_Nha_nuoc_co_giup_giam_tham_nhung_khong\" >Vi\u1ec7c \u00e1p d\u1ee5ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 gi\u00fap gi\u1ea3m tham nh\u0169ng kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_ke_toan_Nha_nuoc_la_gi\"><\/span><b>T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec, tr\u01b0\u1edbc h\u1ebft c\u1ea7n hi\u1ec3u r\u00f5 \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ch\u1ee9c danh c\u00e1 nh\u00e2n \u0111\u01a1n l\u1ebb nh\u01b0 v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng trong doanh nghi\u1ec7p. Theo khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c b\u1ed5 sung \u0111\u1ed9t ph\u00e1 t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP, T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ea5p qu\u1ed1c gia do Nh\u00e0 n\u01b0\u1edbc thi\u1ebft l\u1eadp, giao cho h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (KBNN) ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n v\u00e0 v\u1eadn h\u00e0nh th\u1ed1ng nh\u1ea5t t\u1eeb Trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_cot_loi_cua_chuc_nang_Tong_ke_toan_Nha_nuoc\"><\/span><b>M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thu th\u1eadp, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 t\u1ed5ng h\u1ee3p m\u1ecdi ngu\u1ed3n d\u1eef li\u1ec7u k\u1ebf to\u00e1n t\u1eeb h\u00e0ng v\u1ea1n \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n, c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. T\u1eeb kho d\u1eef li\u1ec7u kh\u1ed5ng l\u1ed3 n\u00e0y, T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc s\u1ebd th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec3 l\u1eadp n\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_co_ban_giua_ke_toan_don_vi_va_Tong_ke_toan_Nha_nuoc\"><\/span><b>S\u1ef1 kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n gi\u1eefa k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb v\u00e0 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n gi\u1eefa k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb v\u00e0 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc n\u1eb1m \u1edf quy m\u00f4 ph\u1ea3n \u00e1nh. N\u1ebfu k\u1ebf to\u00e1n t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ch\u1ec9 ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ri\u00eang \u0111\u01a1n v\u1ecb \u0111\u00f3, th\u00ec T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng vai tr\u00f2 l\u00e0 &#8220;ng\u01b0\u1eddi t\u1ed5ng h\u1ee3p&#8221; m\u1ecdi d\u00f2ng ch\u1ea3y ti\u1ec1n t\u1ec7, m\u1ecdi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, v\u00e0 m\u1ecdi kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a to\u00e0n b\u1ed9 qu\u1ed1c gia.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuc_nang_va_nhiem_vu_chien_luoc_cua_Tong_ke_toan_Nha_nuoc\"><\/span><b>Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8282\" aria-describedby=\"caption-attachment-8282\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8282\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chuc-nang-va-nhiem-vu-chien-luoc-cua-Tong-ke-toan-Nha-nuoc.jpg\" alt=\"Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chuc-nang-va-nhiem-vu-chien-luoc-cua-Tong-ke-toan-Nha-nuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chuc-nang-va-nhiem-vu-chien-luoc-cua-Tong-ke-toan-Nha-nuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chuc-nang-va-nhiem-vu-chien-luoc-cua-Tong-ke-toan-Nha-nuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chuc-nang-va-nhiem-vu-chien-luoc-cua-Tong-ke-toan-Nha-nuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Chuc-nang-va-nhiem-vu-chien-luoc-cua-Tong-ke-toan-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8282\" class=\"wp-caption-text\">Ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c c\u1ed9ng d\u1ed3n s\u1ed1 li\u1ec7u m\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c nh\u00f3m nhi\u1ec7m v\u1ee5 tr\u1ecdng y\u1ebfu c\u00f3 t\u00ednh ch\u1ea5t ki\u1ebfn t\u1ea1o:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_va_hoan_thien_khung_phap_ly_ke_toan_cong_quoc_gia\"><\/span><b>X\u00e2y d\u1ef1ng v\u00e0 ho\u00e0n thi\u1ec7n khung ph\u00e1p l\u00fd k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec7m v\u1ee5 h\u00e0ng \u0111\u1ea7u c\u1ee7a b\u1ed9 ph\u1eadn T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 tham m\u01b0u cho B\u1ed9 T\u00e0i ch\u00ednh trong vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam. \u0110\u1ebfn n\u0103m 2026, h\u1ec7 th\u1ed1ng n\u00e0y \u0111\u00e3 \u0111\u1ea1t m\u1ee9c \u0111\u1ed9 t\u01b0\u01a1ng th\u00edch cao v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Qu\u1ed1c t\u1ebf. T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u00f3ng vai tr\u00f2 d\u1eabn d\u1eaft qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i t\u1eeb k\u1ebf to\u00e1n c\u01a1 s\u1edf ti\u1ec1n m\u1eb7t sang k\u1ebf to\u00e1n c\u01a1 s\u1edf d\u1ed3n t\u00edch, cho ph\u00e9p ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ngay khi ph\u00e1t sinh thay v\u00ec \u0111\u1ee3i \u0111\u1ebfn khi th\u1ef1c thu &#8211; th\u1ef1c chi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"To_chuc_thu_thap_va_xu_ly_thong_tin_tai_chinh_quy_mo_lon\"><\/span><b>T\u1ed5 ch\u1ee9c thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i n\u0103m, h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o t\u1eeb h\u01a1n 50.000 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n tr\u00ean kh\u1eafp c\u1ea3 n\u01b0\u1edbc. Nhi\u1ec7m v\u1ee5 n\u00e0y \u0111\u00f2i h\u1ecfi kh\u1ea3 n\u0103ng x\u1eed l\u00fd d\u1eef li\u1ec7u ph\u1ee9c t\u1ea1p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c. T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u00ednh l\u00e0 &#8220;b\u1ed9 n\u00e3o&#8221; x\u1eed l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u00f4ng, n\u01a1i \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a th\u00f4ng tin t\u1eeb c\u1ea5p X\u00e3, Huy\u1ec7n \u0111\u1ebfn c\u1ea5p T\u1ec9nh v\u00e0 Trung \u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lap_va_trinh_bay_Bao_cao_tai_chinh_Nha_nuoc\"><\/span><b>L\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 s\u1ea3n ph\u1ea9m quan tr\u1ecdng nh\u1ea5t c\u1ee7a ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc. H\u1ec7 th\u1ed1ng n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp hai c\u1ea5p b\u00e1o c\u00e1o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc c\u1ea5p T\u1ec9nh: Ph\u1ea3n \u00e1nh th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c: Ph\u1ea3n \u00e1nh t\u1ed5ng th\u1ec3 ngu\u1ed3n l\u1ef1c c\u1ee7a c\u1ea3 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o n\u00e0y, T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p th\u00f4ng tin to\u00e0n di\u1ec7n v\u1ec1: T\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu); K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng (thu nh\u1eadp, chi ph\u00ed); L\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh chi ti\u1ebft c\u00e1c bi\u1ebfn \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_doi_voi_don_vi_gui_bao_cao\"><\/span><b>Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb g\u1eedi b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh tham gia v\u00e0 g\u1eedi b\u00e1o c\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c tri\u1ec3n khai theo c\u00e1c b\u01b0\u1edbc tu\u1ea7n t\u1ef1 nh\u01b0 sau:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Dang_ky_tai_khoan_tren_he_thong\"><\/span><b>B\u01b0\u1edbc 1: \u0110\u0103ng k\u00fd t\u00e0i kho\u1ea3n tr\u00ean h\u1ec7 th\u1ed1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ea1o t\u00e0i kho\u1ea3n. Khi \u0111\u0103ng k\u00fd, c\u1ea7n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin nh\u1eadn di\u1ec7n bao g\u1ed3m: m\u00e3 \u0111\u01a1n v\u1ecb, \u0111\u1ecba ch\u1ec9 email, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i li\u00ean h\u1ec7 v\u00e0 th\u00f4ng tin ch\u1eef k\u00fd s\u1ed1 (c\u00f3 th\u1ec3 l\u00e0 ch\u1eef k\u00fd s\u1ed1 t\u1ed5 ch\u1ee9c ho\u1eb7c ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb).<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Gui_ho_so_dang_ky_de_phe_duyet\"><\/span><b>B\u01b0\u1edbc 2: G\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ec3 ph\u00ea duy\u1ec7t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t khai b\u00e1o, \u0111\u01a1n v\u1ecb chuy\u1ec3n th\u00f4ng tin \u0111\u0103ng k\u00fd \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u1ea5p \u0111\u1ec3 xem x\u00e9t. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i v\u1ec1 t\u1ed5 ch\u1ee9c (nh\u01b0 s\u00e1p nh\u1eadp ho\u1eb7c gi\u1ea3i th\u1ec3 c\u00e1c ph\u00f2ng giao d\u1ecbch), vi\u1ec7c ph\u00ea duy\u1ec7t s\u1ebd do Kho b\u1ea1c c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Nhan_phan_hoi_tu_Kho_bac\"><\/span><b>B\u01b0\u1edbc 3: Nh\u1eadn ph\u1ea3n h\u1ed3i t\u1eeb Kho b\u1ea1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c x\u1eed l\u00fd, \u0111\u01a1n v\u1ecb s\u1ebd nh\u1eadn th\u00f4ng b\u00e1o qua email \u0111\u00e3 \u0111\u0103ng k\u00fd. N\u1ed9i dung th\u00f4ng b\u00e1o bao g\u1ed3m k\u1ebft qu\u1ea3 ph\u00ea duy\u1ec7t ho\u1eb7c t\u1eeb ch\u1ed1i (k\u00e8m l\u00fd do n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn).\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Dang_nhap_va_gui_bao_cao\"><\/span><b>B\u01b0\u1edbc 4: \u0110\u0103ng nh\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u0103ng nh\u1eadp \u0111\u1ec3 truy c\u1eadp h\u1ec7 th\u1ed1ng. \u1ede l\u1ea7n \u0111\u0103ng nh\u1eadp \u0111\u1ea7u ti\u00ean, h\u1ec7 th\u1ed1ng y\u00eau c\u1ea7u thay \u0111\u1ed5i m\u1eadt kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u1ea3o m\u1eadt. Sau \u0111\u00f3, \u0111\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh t\u1ea3i l\u00ean c\u00e1c t\u1ec7p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng v\u00e0 quy \u0111\u1ecbnh.<\/span><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ghi ch\u00fa c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 l\u1eadp b\u00e1o c\u00e1o: <\/b><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng cung c\u1ea5p ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 t\u1ea1i m\u1ee5c \u201cPh\u1ea7n m\u1ec1m ti\u1ec7n \u00edch\u201d tr\u00ean c\u1ed5ng th\u00f4ng tin. C\u00f4ng c\u1ee5 n\u00e0y gi\u00fap:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u b\u00e1o c\u00e1o sang \u0111\u1ecbnh d\u1ea1ng XML chu\u1ea9n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o t\u00ednh t\u01b0\u01a1ng th\u00edch v\u1edbi h\u1ec7 th\u1ed1ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, n\u1ebfu ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00e3 h\u1ed7 tr\u1ee3 xu\u1ea5t file XML \u0111\u00fang c\u1ea5u tr\u00fac quy \u0111\u1ecbnh, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp m\u00e0 kh\u00f4ng c\u1ea7n c\u00e0i \u0111\u1eb7t th\u00eam c\u00f4ng c\u1ee5 n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_tai_Kho_bac_Nha_nuoc\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u00eda Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua hai b\u01b0\u1edbc ch\u00ednh\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Kiem_tra_va_doi_chieu_thong_tin\"><\/span><b>B\u01b0\u1edbc 1: Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1n b\u1ed9 ph\u1ee5 tr\u00e1ch (k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn li\u00ean quan) ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t th\u00f4ng tin \u0111\u0103ng k\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb tr\u00ean h\u1ec7 th\u1ed1ng, \u0111\u1ed1i chi\u1ebfu v\u1edbi d\u1eef li\u1ec7u do c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh cung c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn ng\u00e2n s\u00e1ch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1edf T\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Phe_duyet_hoac_tu_choi\"><\/span><b>B\u01b0\u1edbc 2: Ph\u00ea duy\u1ec7t ho\u1eb7c t\u1eeb ch\u1ed1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ki\u1ec3m tra, Kho b\u1ea1c s\u1ebd quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i c\u1ea5p t\u00e0i kho\u1ea3n. N\u1ebfu t\u1eeb ch\u1ed1i, l\u00fd do s\u1ebd \u0111\u01b0\u1ee3c n\u00eau r\u00f5. H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng tin ph\u1ea3n h\u1ed3i (bao g\u1ed3m t\u00e0i kho\u1ea3n, m\u1eadt kh\u1ea9u ho\u1eb7c l\u00fd do t\u1eeb ch\u1ed1i) \u0111\u1ebfn email c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i \u0111\u01a1n v\u1ecb th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1ea5p 02 t\u00e0i kho\u1ea3n: 01 t\u00e0i kho\u1ea3n cho k\u1ebf to\u00e1n vi\u00ean l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o; 01 t\u00e0i kho\u1ea3n cho l\u00e3nh \u0111\u1ea1o \u0111\u1ec3 k\u00fd s\u1ed1 ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ri\u00eang c\u01a1 quan t\u00e0i ch\u00ednh c\u1ea5p t\u1ec9nh \u0111\u01b0\u1ee3c c\u1ea5p 03 t\u00e0i kho\u1ea3n nh\u1eb1m ph\u1ee5c v\u1ee5 nhi\u1ec1u lo\u1ea1i b\u00e1o c\u00e1o kh\u00e1c nhau.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_tai_khoan_va_mat_khau\"><\/span><b>Quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n v\u00e0 m\u1eadt kh\u1ea9u\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i kho\u1ea3n truy c\u1eadp h\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp d\u01b0\u1edbi d\u1ea1ng t\u00e0i kho\u1ea3n nh\u00e2n danh \u0111\u01a1n v\u1ecb, v\u1edbi c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean \u0111\u0103ng nh\u1eadp ch\u00ednh l\u00e0 m\u00e3 \u0111\u01a1n v\u1ecb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m: t\u00ean \u0111\u0103ng nh\u1eadp, m\u1eadt kh\u1ea9u v\u00e0 quy\u1ec1n truy c\u1eadp t\u01b0\u01a1ng \u1ee9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed7i t\u00e0i kho\u1ea3n g\u1eafn v\u1edbi m\u1ed9t vai tr\u00f2 c\u1ee5 th\u1ec3 trong h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 l\u01b0\u1ee3ng t\u00e0i kho\u1ea3n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb th\u00f4ng th\u01b0\u1eddng: 02 t\u00e0i kho\u1ea3n (k\u1ebf to\u00e1n v\u00e0 l\u00e3nh \u0111\u1ea1o)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan t\u00e0i ch\u00ednh c\u1ea5p t\u1ec9nh: 03 t\u00e0i kho\u1ea3n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i t\u00e0i kho\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi m\u1ed9t nh\u00f3m ng\u01b0\u1eddi d\u00f9ng x\u00e1c \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o ki\u1ec3m so\u00e1t tr\u00e1ch nhi\u1ec7m v\u00e0 t\u00ednh b\u1ea3o m\u1eadt trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_dot_pha_tu_Nghi_dinh_1402026ND-CP\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u1ed9t ph\u00e1 t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP \u0111\u00e3 t\u1ea1o ra m\u1ed9t &#8220;c\u00fa h\u00edch&#8221; ph\u00e1p l\u00fd m\u1ea1nh m\u1ebd cho ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc. C\u00e1c chuy\u00ean gia ng\u00e0nh t\u00e0i ch\u00ednh c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u t\u00e2m \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i c\u00f3 t\u00ednh ch\u1ea5t b\u1eaft bu\u1ed9c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP v\u1ec1 ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 18.0808%; text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"width: 30.303%; text-align: center;\"><b>2026\u5e74\u4e4b\u524d<\/b><\/td>\n<td style=\"width: 50.8081%; text-align: center;\"><b>\u4ece2026\u5e74\u8d77\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0808%;\"><span style=\"font-weight: 400;\">T\u00ednh th\u1eddi \u0111i\u1ec3m<\/span><\/td>\n<td style=\"width: 30.303%;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f3 \u0111\u1ed9 tr\u1ec5 l\u1edbn<\/span><\/td>\n<td style=\"width: 50.8081%;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n c\u00f4ng khai r\u00fat ng\u1eafn xu\u1ed1ng d\u01b0\u1edbi 30 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0808%;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u6280\u672f<\/span><\/td>\n<td style=\"width: 30.303%;\"><span style=\"font-weight: 400;\">K\u1ebft h\u1ee3p gi\u1ea5y v\u00e0 \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<td style=\"width: 50.8081%;\"><span style=\"font-weight: 400;\">100% ch\u1eef k\u00fd s\u1ed1 \u0111\u1ecbnh doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0808%;\"><span style=\"font-weight: 400;\">Ch\u1ebf t\u00e0i th\u1ef1c thi<\/span><\/td>\n<td style=\"width: 30.303%;\"><span style=\"font-weight: 400;\">Nh\u1eafc nh\u1edf, ph\u00ea b\u00ecnh<\/span><\/td>\n<td style=\"width: 50.8081%;\"><span style=\"font-weight: 400;\">Kh\u00f3a quy\u1ec1n chi tr\u00ean h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ngay l\u1eadp t\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.0808%;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi t\u00e0i s\u1ea3n<\/span><\/td>\n<td style=\"width: 30.303%;\"><span style=\"font-weight: 400;\">Ch\u1ee7 y\u1ebfu l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/td>\n<td style=\"width: 50.8081%;\"><span style=\"font-weight: 400;\">Bao ph\u1ee7 100% t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 h\u1ea1 t\u1ea7ng s\u1ed1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n n\u0103ng c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c gi\u00e1m s\u00e1t k\u1ef7 lu\u1eadt t\u00e0i ch\u00ednh. B\u1ea5t k\u1ef3 s\u1ef1 ch\u1eadm tr\u1ec5 n\u00e0o trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin cho T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 s\u1ebd b\u1ecb x\u1eed l\u00fd nghi\u00eam kh\u1eafc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch n\u00e0y t\u1eeb ph\u00eda \u0111\u01a1n v\u1ecb c\u01a1 s\u1edf, vi\u1ec7c tham v\u1ea5n<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p, c\u00f3 kinh nghi\u1ec7m l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Tong_ke_toan_Nha_nuoc_doi_voi_su_phat_trien_kinh_te_ben_vung\"><\/span><b>Vai tr\u00f2 c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf b\u1ec1n v\u1eefng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8281\" aria-describedby=\"caption-attachment-8281\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8281\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Tong-ke-toan-Nha-nuoc-doi-voi-su-phat-trien-kinh-te-ben-vung-1.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf b\u1ec1n v\u1eefng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Tong-ke-toan-Nha-nuoc-doi-voi-su-phat-trien-kinh-te-ben-vung-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Tong-ke-toan-Nha-nuoc-doi-voi-su-phat-trien-kinh-te-ben-vung-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Tong-ke-toan-Nha-nuoc-doi-voi-su-phat-trien-kinh-te-ben-vung-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Tong-ke-toan-Nha-nuoc-doi-voi-su-phat-trien-kinh-te-ben-vung-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Vai-tro-cua-Tong-ke-toan-Nha-nuoc-doi-voi-su-phat-trien-kinh-te-ben-vung-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8281\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf b\u1ec1n v\u1eefng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc mang l\u1ea1i ba l\u1ee3i \u00edch chi\u1ebfn l\u01b0\u1ee3c cho Qu\u1ed1c gia:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Toi_uu_hoa_tinh_minh_bach_va_trach_nhiem_giai_trinh\"><\/span><b>T\u1ed1i \u01b0u h\u00f3a t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u00ednh l\u00e0 s\u1ef1 minh b\u1ea1ch c\u00e1c ng\u00f3c ng\u00e1ch c\u1ee7a t\u00e0i ch\u00ednh c\u00f4ng. Th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o do T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u1eadp, ng\u01b0\u1eddi d\u00e2n v\u00e0 c\u00e1c c\u1eed tri c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng ti\u1ec1n thu\u1ebf, t\u1eeb \u0111\u00f3 c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u00e0o s\u1ef1 \u0111i\u1ec1u h\u00e0nh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_cu_kiem_soat_no_cong_va_an_ninh_tai_chinh\"><\/span><b>C\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t n\u1ee3 c\u00f4ng v\u00e0 an ninh t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1eb1ng vi\u1ec7c theo d\u00f5i s\u00e1t sao c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 ngh\u0129a v\u1ee5 n\u1ee3 d\u1ef1 ph\u00f2ng, T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p c\u00e1c c\u1ea3nh b\u00e1o s\u1edbm v\u1ec1 r\u1ee7i ro n\u1ee3 c\u00f4ng. \u0110i\u1ec1u n\u00e0y gi\u00fap Ch\u00ednh ph\u1ee7 c\u00f3 c\u00e1c k\u1ecbch b\u1ea3n \u1ee9ng ph\u00f3 k\u1ecbp th\u1eddi, duy tr\u00ec x\u1ebfp h\u1ea1ng t\u00edn nhi\u1ec7m qu\u1ed1c gia \u1edf m\u1ee9c cao tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf. S\u1ef1 ch\u00ednh x\u00e1c c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u00ednh l\u00e0 l\u00e1 ch\u1eafn b\u1ea3o v\u1ec7 an ninh t\u00e0i ch\u00ednh qu\u1ed1c gia.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nang_cao_hieu_qua_quan_tri_tai_san_ket_cau_ha_tang\"><\/span><b>N\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t ph\u1ea7n l\u1edbn ngu\u1ed3n l\u1ef1c qu\u1ed1c gia n\u1eb1m \u1edf c\u00e1c c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng (\u0111\u01b0\u1eddng cao t\u1ed1c, c\u1ea3ng bi\u1ec3n, m\u1ea1ng l\u01b0\u1edbi vi\u1ec5n th\u00f4ng). T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n vi\u1ec7c theo d\u00f5i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, kh\u1ea5u hao v\u00e0 ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh c\u00e1c t\u00e0i s\u1ea3n n\u00e0y. Th\u00f4ng tin t\u1eeb T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd bi\u1ebft khi n\u00e0o c\u1ea7n \u0111\u1ea7u t\u01b0 m\u1edbi, khi n\u00e0o c\u1ea7n b\u1ea3o tr\u00ec, t\u1eeb \u0111\u00f3 tr\u00e1nh l\u00e3ng ph\u00ed ngu\u1ed3n l\u1ef1c c\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_chi_tiet_he_thong_Bao_cao_tai_chinh_do_Tong_ke_toan_Nha_nuoc_thiet_lap\"><\/span><b>Ph\u00e2n t\u00edch chi ti\u1ebft h\u1ec7 th\u1ed1ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh do T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc thi\u1ebft l\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 cung c\u1ea5p c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n, c\u00f9ng MAN &#8211; Master Accountant Network t\u00ecm hi\u1ec3u s\u00e2u v\u00e0o c\u1ea5u tr\u00fac c\u00e1c b\u00e1o c\u00e1o m\u00e0 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc: \u0110\u00e2y l\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n \u1edf quy m\u00f4 qu\u1ed1c gia. T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i li\u1ec7t k\u00ea to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n (ti\u1ec1n, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh&#8230;) v\u00e0 \u0111\u1ed1i \u1ee9ng v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3. Ch\u1ec9 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc t\u1ea1i b\u00e1o c\u00e1o n\u00e0y l\u00e0 th\u01b0\u1edbc \u0111o th\u1ef1c ch\u1ea5t v\u1ec1 \u0111\u1ed9 gi\u00e0u c\u00f3 c\u1ee7a m\u1ed9t qu\u1ed1c gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc: B\u00e1o c\u00e1o n\u00e0y kh\u00f4ng ch\u1ec9 n\u00f3i v\u1ec1 thu chi ng\u00e2n s\u00e1ch. T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc ph\u1ea3n \u00e1nh hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c: Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 chi bao nhi\u00eau cho gi\u00e1o d\u1ee5c, y t\u1ebf, an ninh v\u00e0 k\u1ebft qu\u1ea3 thu \u0111\u01b0\u1ee3c (t\u1eeb thu\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf) c\u00f3 \u0111\u1ee7 \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1c chi ph\u00ed v\u1eadn h\u00e0nh b\u1ed9 m\u00e1y hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: Gi\u00fap T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0o &#8211; ra. \u0110\u00e2y l\u00e0 b\u00e1o c\u00e1o quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch, \u0111\u1ea3m b\u1ea3o Nh\u00e0 n\u01b0\u1edbc lu\u00f4n c\u00f3 \u0111\u1ee7 ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u chi ti\u00eau thi\u1ebft y\u1ebfu v\u00e0 kh\u1ea9n c\u1ea5p.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thach_thuc_va_lo_trinh_phat_trien_Tong_ke_toan_Nha_nuoc_den_nam_2030\"><\/span><b>Th\u00e1ch th\u1ee9c v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn n\u0103m 2030<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8278\" aria-describedby=\"caption-attachment-8278\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8278\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thach-thuc-va-lo-trinh-phat-trien-Tong-ke-toan-Nha-nuoc-den-nam-2030.jpg\" alt=\"Th\u00e1ch th\u1ee9c v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn n\u0103m 2030\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thach-thuc-va-lo-trinh-phat-trien-Tong-ke-toan-Nha-nuoc-den-nam-2030.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thach-thuc-va-lo-trinh-phat-trien-Tong-ke-toan-Nha-nuoc-den-nam-2030-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thach-thuc-va-lo-trinh-phat-trien-Tong-ke-toan-Nha-nuoc-den-nam-2030-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thach-thuc-va-lo-trinh-phat-trien-Tong-ke-toan-Nha-nuoc-den-nam-2030-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Thach-thuc-va-lo-trinh-phat-trien-Tong-ke-toan-Nha-nuoc-den-nam-2030-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8278\" class=\"wp-caption-text\">Th\u00e1ch th\u1ee9c v\u00e0 l\u1ed9 tr\u00ecnh ph\u00e1t tri\u1ec3n T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn n\u0103m 2030<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng t\u1edbi t\u01b0\u01a1ng lai, h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc nh\u1eefng th\u1eed th\u00e1ch mang t\u00ednh th\u1eddi \u0111\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00edch h\u1ee3p d\u1eef li\u1ec7u phi c\u1ea5u tr\u00fac: L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c t\u00e0i s\u1ea3n s\u1ed1 v\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong m\u1ed9t th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng? \u0110\u1ec3 x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p n\u00e0y, nhi\u1ec1u \u0111\u01a1n v\u1ecb \u0111\u00e3 ph\u1ea3i t\u00ecm \u0111\u1ebfn c\u00e1c chuy\u00ean gia ho\u1eb7c<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-truong\/\"> thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 kinh nghi\u1ec7m d\u00e0y d\u1eb7n v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u cung c\u1ea5p cho h\u1ec7 th\u1ed1ng qu\u1ed1c gia lu\u00f4n chu\u1ea9n x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng d\u1ee5ng Tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI): D\u1ef1 ki\u1ebfn \u0111\u1ebfn n\u0103m 2028, T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc s\u1ebd tri\u1ec3n khai c\u00e1c tr\u1ee3 l\u00fd \u1ea3o AI \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t t\u1ef1 \u0111\u1ed9ng 24\/7, lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n c\u00e1c l\u1ed7i t\u00e1c nghi\u1ec7p do y\u1ebfu t\u1ed1 con ng\u01b0\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u00ean nghi\u1ec7p h\u00f3a \u0111\u1ed9i ng\u0169: Nh\u00e2n s\u1ef1 l\u00e0m c\u00f4ng t\u00e1c T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ec9 c\u1ea7n gi\u1ecfi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n m\u00e0 ph\u1ea3i c\u00f3 t\u01b0 duy ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 kinh t\u1ebf h\u1ecdc c\u00f4ng c\u1ed9ng. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 doanh nghi\u1ec7p li\u00ean quan c\u0169ng \u0111ang t\u0103ng c\u01b0\u1eddng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan\/\"> thu\u00ea k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> am hi\u1ec3u c\u00f4ng ngh\u1ec7 s\u1ed1 \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 h\u00f3a d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch m\u01b0\u1ee3t m\u00e0 nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh \u0111\u0103ng k\u00fd, ph\u00ea duy\u1ec7t v\u00e0 g\u1eedi b\u00e1o c\u00e1o tr\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ch\u1ec9 l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 an to\u00e0n d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u00f4ng. Khi m\u1ed7i \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang vai tr\u00f2 c\u1ee7a m\u00ecnh, to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh s\u1ebd tr\u1edf n\u00ean \u0111\u1ed3ng b\u1ed9, gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd Ng\u00e2n s\u00e1ch Qu\u1ed1c gia.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ea7n h\u01b0\u1edbng d\u1eabn chi ti\u1ebft, r\u00e0 so\u00e1t quy tr\u00ecnh ho\u1eb7c h\u1ed7 tr\u1ee3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o chu\u1ea9n m\u1edbi \u0111\u1eebng ng\u1ea7n ng\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u \u0111\u1ec3 lu\u00f4n \u0111\u1ea3m b\u1ea3o \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 25\/2017\/N\u0110-CP v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP (C\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u00f4ng khai t\u00e0i ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 133\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 455\/Q\u0110-TTg chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\"><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\"><b>\u9ece\u9ec4\u5ba3<\/b><\/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<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Tong_ke_toan_Nha_nuoc\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Su_khac_nhau_giua_Quyet_toan_ngan_sach_va_Bao_cao_tai_chinh_cua_Tong_ke_toan_Nha_nuoc\"><\/span>S\u1ef1 kh\u00e1c nhau gi\u1eefa Quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tQuy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch t\u1eadp trung v\u00e0o vi\u1ec7c so s\u00e1nh gi\u1eefa d\u1ef1 to\u00e1n v\u00e0 th\u1ef1c chi theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch. Trong khi \u0111\u00f3, b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1eadp trung v\u00e0o th\u1ef1c tr\u1ea1ng t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_Kho_bac_Nha_nuoc_lai_duoc_giao_chuc_nang_Tong_ke_toan_Nha_nuoc\"><\/span>T\u1ea1i sao Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1ea1i \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u00ec Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 n\u01a1i duy nh\u1ea5t n\u1eafm gi\u1eef d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng m\u1ea1ng l\u01b0\u1edbi tr\u1ea3i d\u00e0i kh\u1eafp to\u00e0n qu\u1ed1c, \u0111\u1ee7 n\u0103ng l\u1ef1c ki\u1ec3m so\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb m\u1ecdi \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng ng\u00e2n s\u00e1ch.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_ap_dung_Tong_ke_toan_Nha_nuoc_co_giup_giam_tham_nhung_khong\"><\/span>Vi\u1ec7c \u00e1p d\u1ee5ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 gi\u00fap gi\u1ea3m tham nh\u0169ng kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. B\u1eb1ng c\u00e1ch ghi nh\u1eadn m\u1ecdi t\u00e0i s\u1ea3n v\u00e0 d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch minh b\u1ea1ch, h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1o ra m\u1ed9t c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t ch\u00e9o hi\u1ec7u qu\u1ea3, khi\u1ebfn c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i t\u00e0i s\u1ea3n c\u00f4ng d\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 truy v\u1ebft h\u01a1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"S\u1ef1 kh\u00e1c nhau gi\u1eefa Quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch t\u1eadp trung v\u00e0o vi\u1ec7c so s\u00e1nh gi\u1eefa d\u1ef1 to\u00e1n v\u00e0 th\u1ef1c chi theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch. Trong khi \u0111\u00f3, b\u00e1o c\u00e1o c\u1ee7a T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1eadp trung v\u00e0o th\u1ef1c tr\u1ea1ng t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1ea1i \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u00ec Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 n\u01a1i duy nh\u1ea5t n\u1eafm gi\u1eef d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng m\u1ea1ng l\u01b0\u1edbi tr\u1ea3i d\u00e0i kh\u1eafp to\u00e0n qu\u1ed1c, \u0111\u1ee7 n\u0103ng l\u1ef1c ki\u1ec3m so\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb m\u1ecdi \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng ng\u00e2n s\u00e1ch.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c \u00e1p d\u1ee5ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc c\u00f3 gi\u00fap gi\u1ea3m tham nh\u0169ng kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. B\u1eb1ng c\u00e1ch ghi nh\u1eadn m\u1ecdi t\u00e0i s\u1ea3n v\u00e0 d\u00f2ng ti\u1ec1n m\u1ed9t c\u00e1ch minh b\u1ea1ch, h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc t\u1ea1o ra m\u1ed9t c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t ch\u00e9o hi\u1ec7u qu\u1ea3, khi\u1ebfn c\u00e1c h\u00e0nh vi tr\u1ee5c l\u1ee3i t\u00e0i s\u1ea3n c\u00f4ng d\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n v\u00e0 truy v\u1ebft h\u01a1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>T\u1ed5ng k\u1ebf to\u00e1n Nh\u00e0 n\u01b0\u1edbc l\u00e0 tr\u1ee5 c\u1ed9t then ch\u1ed1t trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng hi\u1ec7n \u0111\u1ea1i, \u0111\u1eb7c bi\u1ec7t khi Vi\u1ec7t Nam b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n chu\u1ea9n h\u00f3a theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 140\/2026\/N\u0110-CP. Kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, h\u1ec7 th\u1ed1ng n\u00e0y c\u00f2n \u0111\u00f3ng vai [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8279,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8277","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\/8277","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8277"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8277\/revisions"}],"predecessor-version":[{"id":8283,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8277\/revisions\/8283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8279"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}