{"id":8544,"date":"2026-05-18T09:29:21","date_gmt":"2026-05-18T02:29:21","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8544"},"modified":"2026-05-18T09:41:36","modified_gmt":"2026-05-18T02:41:36","slug":"tong-ke-toan-kho-bac-nuoc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/","title":{"rendered":"\u56fd\u5bb6\u8d22\u653f\u9996\u5e2d\u4f1a\u8ba1\u5e08\uff1a\u56fd\u5bb6\u8d22\u653f\u900f\u660e\u5ea6\u7684\u652f\u67f1\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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id=\"attachment_8548\" aria-describedby=\"caption-attachment-8548\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8548\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1.jpg\" alt=\"T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Tong-ke-toan-kho-bac-Nha-nuoc-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8548\" class=\"wp-caption-text\">\u5dde\u8d22\u653f\u90e8\u9996\u5e2d\u4f1a\u8ba1\u5e08<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 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ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Quy_trinh_van_hanh_hien_dai_cua_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\" >\u56fd\u5bb6\u8d22\u653f\u90e8\u603b\u4f1a\u8ba1\u7cfb\u7edf\u7684\u73b0\u4ee3\u64cd\u4f5c\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-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Thu_thap_va_so_hoa_du_lieu_da_chieu\" >\u6536\u96c6\u548c\u6570\u5b57\u5316\u591a\u7ef4\u6570\u636e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Xu_ly_logic_va_loai_tru_giao_dich_noi_bo\" >\u5904\u7406\u903b\u8f91\u5e76\u6392\u9664\u5185\u90e8\u4ea4\u6613\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Phan_tich_phe_duyet_va_cong_khai_bao_cao\" >\u5206\u6790\u3001\u6279\u51c6\u5e76\u53d1\u5e03\u62a5\u544a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Cac_bao_cao_mang_tinh_chien_luoc_trong_Tong_ke_toan_kho_bac_Nha_nuoc\" >\u5dde\u8d22\u653f\u90e8\u603b\u4f1a\u8ba1\u7684\u6218\u7565\u62a5\u544a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Dot_pha_cong_nghe_nang_tam_cong_tac_tong_ke_toan_kho_bac_Nha_nuoc\" >\u6280\u672f\u7a81\u7834\u63d0\u5347\u4e86\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u5de5\u4f5c\u6c34\u5e73\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Nhung_thach_thuc_thuc_te_va_giai_phap_thich_ung_nam_2026\" >2026 \u5e74\u73b0\u5b9e\u4e16\u754c\u7684\u6311\u6218\u548c\u9002\u5e94\u6027\u89e3\u51b3\u65b9\u6848<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-nuoc\/#Huong_toi_muc_tieu_Kho_bac_so_2030_va_Kho_bac_3_khong\" >\u671d\u77402030\u5e74\u5efa\u6210\u6570\u5b57\u56fd\u5e93\u548c\u62e5\u6709\u4e09\u4e2a\u96f6\u7684\u56fd\u5e93\u7684\u76ee\u6807\u8fc8\u8fdb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-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-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-kho-bac-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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_chuan_muc_van_hanh_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>\u56fd\u5bb6\u8d22\u653f\u603b\u4f1a\u8ba1\u7cfb\u7edf\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u8fd0\u884c\u6807\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8549\" aria-describedby=\"caption-attachment-8549\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8549\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Khung-phap-ly-va-chuan-muc-van-hanh-he-thong-Tong-ke-toan-kho-bac-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8549\" class=\"wp-caption-text\">\u56fd\u5bb6\u8d22\u653f\u603b\u4f1a\u8ba1\u7cfb\u7edf\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u8fd0\u884c\u6807\u51c6\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u771f\u5b9e\u6027\u548c\u51c6\u786e\u6027\uff0c\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u65e5\u5e38\u4f1a\u8ba1\u8fd0\u4f5c\u5efa\u7acb\u5728\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u4e4b\u4e0a\u3002\u52302026\u5e74\uff0c\u76f8\u5173\u6cd5\u5f8b\u6cd5\u89c4\u4f53\u7cfb\u5c06\u5b8c\u5584\uff0c\u5b8c\u5168\u7b26\u5408\u56fd\u9645\u6807\u51c6\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u6cd5\u548c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Luat-ngan-sach-nha-nuoc-2025-so-89-2025-QH15-650061.aspx\" target=\"_blank\" rel=\"noopener\">\u56fd\u5bb6\u9884\u7b97\u6cd5<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u8fd9\u4e24\u9879\u6cd5\u5f8b\u89c4\u8303\u4e86\u4f1a\u8ba1\u7684\u8303\u56f4\u3001\u5bf9\u8c61\u548c\u539f\u5219\u3002\u7279\u522b\u662f\uff0c2024-2025\u5e74\u671f\u95f4\u5bf9\u6307\u5bfc\u6027\u901a\u544a\u7684\u4fee\u8ba2\uff0c\u4e3a\u7535\u5b50\u6570\u636e\u4e92\u8054\u4e92\u901a\u521b\u9020\u4e86\u6709\u5229\u73af\u5883\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/default.aspx?pageid=27160&amp;docid=188744\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u7b2c25\/2017\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">\u672c\u6587\u4ef6\u660e\u786e\u4e86\u56fd\u5bb6\u8d22\u653f\u90e8\u5728\u4e3b\u6301\u7f16\u5236\u56fd\u5bb6\u8d22\u52a1\u62a5\u8868\u65b9\u9762\u7684\u804c\u8d23\u3002\u52302026\u5e74\uff0c\u57fa\u4e8e\u672c\u6cd5\u4ee4\u7684\u4e8b\u540e\u5ba1\u8ba1\u7a0b\u5e8f\u5c06\u5168\u9762\u5b9e\u73b0\u81ea\u52a8\u5316\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d8a\u5357\u516c\u5171\u90e8\u95e8\u4f1a\u8ba1\u51c6\u5219\uff08VPSAS\uff09\uff1a\u5728\u56fd\u5bb6\u8d22\u653f\u4f1a\u8ba1\u4e2d\u5168\u9762\u5e94\u7528VPSAS\u51c6\u5219\u662f\u4e00\u9879\u91cd\u5927\u8fdb\u6b65\u3002\u5b83\u4e0d\u4ec5\u4f7f\u8d8a\u5357\u7684\u8d22\u52a1\u8bed\u8a00\u4e0e\u56fd\u9645\u6807\u51c6\uff08IPSAS\uff09\u63a5\u8f68\uff0c\u800c\u4e14\u8fd8\u4f7f\u5916\u56fd\u6295\u8d44\u8005\u66f4\u5bb9\u6613\u901a\u8fc7\u516c\u5f00\u7684\u8d22\u52a1\u6307\u6807\u8bc4\u4f30\u8d8a\u5357\u5e02\u573a\u7684\u98ce\u9669\u548c\u6f5c\u529b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u91cd\u8981\u7684\u7a81\u7834\u5728\u4e8e\u4ece\u73b0\u91d1\u5236\u4f1a\u8ba1\u5f7b\u5e95\u8f6c\u5411\u6743\u8d23\u53d1\u751f\u5236\u4f1a\u8ba1\u3002\u8fd9\u4f7f\u5f97\u5dde\u8d22\u653f\u90e8\u7684\u901a\u7528\u4f1a\u8ba1\u7cfb\u7edf\u4e0d\u4ec5\u80fd\u591f\u53cd\u6620\u73b0\u6709\u7684\u73b0\u91d1\u6d41\uff0c\u8fd8\u80fd\u53cd\u6620\u6216\u6709\u8d1f\u503a\u3001\u57fa\u7840\u8bbe\u65bd\u8d44\u4ea7\u4ef7\u503c\u548c\u8d44\u6e90\u8d44\u4ea7\uff0c\u800c\u8fd9\u4e9b\u5185\u5bb9\u5728\u4ee5\u5f80\u7684\u4f20\u7edf\u62a5\u544a\u4e2d\u5f80\u5f80\u88ab\u5ffd\u7565\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_van_hanh_hien_dai_cua_he_thong_Tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>\u56fd\u5bb6\u8d22\u653f\u90e8\u603b\u4f1a\u8ba1\u7cfb\u7edf\u7684\u73b0\u4ee3\u64cd\u4f5c\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302026\u5e74\uff0c\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u6d41\u7a0b\u5c06\u4e0d\u518d\u7531\u539a\u539a\u7684\u7eb8\u8d28\u6587\u4ef6\u7ec4\u6210\u3002\u53d6\u800c\u4ee3\u4e4b\u7684\u662f\u4e00\u4e2a\u57fa\u4e8e\u6570\u5b57\u5e73\u53f0\u7684\u95ed\u73af\u6d41\u7a0b\uff0c\u8be5\u6d41\u7a0b\u5305\u542b\u4e09\u4e2a\u5173\u952e\u9636\u6bb5\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_thap_va_so_hoa_du_lieu_da_chieu\"><\/span><b>\u6536\u96c6\u548c\u6570\u5b57\u5316\u591a\u7ef4\u6570\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u653f\u90e8\u5145\u5f53\u7740\u5e9e\u5927\u7684\u6570\u636e\u63a5\u6536\u4e2d\u5fc3\uff0c\u63a5\u6536\u6765\u81ea\u4e00\u7ea7\u9884\u7b97\u5355\u4f4d\u3001\u7a0e\u52a1\u673a\u5173\u3001\u6d77\u5173\u548c\u9879\u76ee\u7ba1\u7406\u59d4\u5458\u4f1a\u7684\u6570\u636e\u3002\u76ee\u524d\uff0c\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u4e00\u822c\u4f1a\u8ba1\u4fe1\u606f\u6536\u96c6\u5de5\u4f5c\u5747\u901a\u8fc7\u56fd\u5bb6\u6570\u636e\u4e92\u8054\u5e73\u53f0\u8fdb\u884c\u3002\u4ece\u516c\u5171\u91c7\u8d2d\u3001\u5de5\u8d44\u652f\u4ed8\u5230\u57fa\u7840\u8bbe\u65bd\u6295\u8d44\uff0c\u6240\u6709\u4ea4\u6613\u5747\u4f7f\u7528\u552f\u4e00\u6807\u8bc6\u7b26\u7acb\u5373\u8bb0\u5f55\uff0c\u4ece\u800c\u786e\u4fdd\u8f93\u5165\u6570\u636e\u7684\u5b8c\u6574\u6027\u548c\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xu_ly_logic_va_loai_tru_giao_dich_noi_bo\"><\/span><b>\u5904\u7406\u903b\u8f91\u5e76\u6392\u9664\u5185\u90e8\u4ea4\u6613\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u4e00\u9636\u6bb5\u9700\u8981\u6700\u9ad8\u6c34\u5e73\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002\u5728\u56fd\u5bb6\u8d22\u653f\u4f53\u7cfb\u4e2d\uff0c\u4e00\u4e2a\u5c42\u7ea7\u7684\u652f\u51fa\u53ef\u80fd\u6210\u4e3a\u53e6\u4e00\u4e2a\u5c42\u7ea7\u7684\u6536\u5165\u3002\u4e3a\u4e86\u907f\u514d\u8d22\u653f\u89c4\u6a21\u201c\u81a8\u80c0\u201d\uff0c\u56fd\u5bb6\u8d22\u653f\u603b\u8d26\u7cfb\u7edf\u5fc5\u987b\u4f7f\u7528\u81ea\u52a8\u5316\u7b97\u6cd5\u6765\u6838\u5bf9\u548c\u5254\u9664\u5185\u90e8\u4ea4\u6613\u3002\u4f8b\u5982\uff0c\u5728\u5408\u5e76\u9884\u7b97\u65f6\uff0c\u5fc5\u987b\u6263\u9664\u4e2d\u592e\u9884\u7b97\u5bf9\u5730\u65b9\u9884\u7b97\u7684\u63f4\u52a9\uff0c\u4ee5\u51c6\u786e\u53cd\u6620\u5168\u56fd\u7684\u5b9e\u9645\u6536\u652f\u60c5\u51b5\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_phe_duyet_va_cong_khai_bao_cao\"><\/span><b>\u5206\u6790\u3001\u6279\u51c6\u5e76\u53d1\u5e03\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6570\u636e\u6c47\u603b\u5b8c\u6210\u540e\uff0c\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u62a5\u544a\u5c06\u7531\u4eba\u5de5\u667a\u80fd\u7cfb\u7edf\u8fdb\u884c\u5ba1\u6838\uff0c\u4ee5\u68c0\u6d4b\u5f02\u5e38\u6ce2\u52a8\u3002\u5ba1\u6838\u7ed3\u679c\u968f\u540e\u5c06\u7531\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u786e\u8ba4\uff0c\u4e4b\u540e\u63d0\u4ea4\u653f\u5e9c\u548c\u56fd\u4f1a\u3002\u4e3a\u4f53\u73b0\u900f\u660e\u5ea6\uff0c\u5173\u952e\u6307\u6807\u4f1a\u5728\u8d22\u653f\u90e8\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\u7684\u4eea\u8868\u76d8\u4e0a\u66f4\u65b0\uff0c\u6240\u6709\u516c\u6c11\u5747\u53ef\u76d1\u7763\u7a0e\u6b3e\u7684\u4f7f\u7528\u60c5\u51b5\u3002<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/tong-ke-toan-nha-nuoc\/\">\u5411\u5dde\u4f1a\u8ba1\u529e\u516c\u5ba4\u63d0\u4ea4\u62a5\u544a\u7684\u7a0b\u5e8f\u8bf4\u660e\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_bao_cao_mang_tinh_chien_luoc_trong_Tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>\u5dde\u8d22\u653f\u90e8\u603b\u4f1a\u8ba1\u7684\u6218\u7565\u62a5\u544a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8550\" aria-describedby=\"caption-attachment-8550\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8550\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg\" alt=\"C\u00e1c b\u00e1o c\u00e1o mang t\u00ednh chi\u1ebfn l\u01b0\u1ee3c trong T\u1ed5ng k\u1ebf to\u00e1n kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cac-bao-cao-mang-tinh-chien-luoc-trong-Tong-ke-toan-kho-bac-Nha-nuoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8550\" class=\"wp-caption-text\">\u5dde\u8d22\u653f\u90e8\u603b\u4f1a\u8ba1\u7684\u6218\u7565\u62a5\u544a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u653f\u90e8\u6574\u4f53\u4f1a\u8ba1\u5de5\u4f5c\u7684\u6700\u7ec8\u6210\u679c\u662f\u4e00\u5957\u56db\u4efd\u5173\u952e\u62a5\u544a\uff0c\u6bcf\u4efd\u62a5\u544a\u5728\u56fd\u5bb6\u6cbb\u7406\u4e2d\u90fd\u53d1\u6325\u7740\u4e0d\u540c\u7684\u4f5c\u7528\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u653f\u62a5\u8868\uff1a\u8fd9\u662f\u56fd\u5bb6\u8d44\u4ea7\u8d1f\u503a\u8868\u3002\u5b83\u663e\u793a\u4e86\u56fd\u5bb6\u62e5\u6709\u7684\u8d44\u4ea7\u603b\u989d\uff08\u4ece\u73b0\u91d1\u548c\u5916\u6c47\u50a8\u5907\u5230\u516c\u8def\u548c\u673a\u573a\u7b49\u57fa\u7840\u8bbe\u65bd\u9879\u76ee\uff09\u4ee5\u53ca\u5176\u56fd\u5185\u548c\u56fd\u9645\u503a\u52a1\u603b\u989d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u653f\u7ee9\u6548\u62a5\u544a\uff1a\u53cd\u6620\u7cfb\u7edf\u8fd0\u884c\u6548\u7387\u3002\u5728\u56fd\u5bb6\u8d22\u653f\u603b\u4f1a\u8ba1\u4f53\u7cfb\u4e2d\uff0c\u8be5\u62a5\u544a\u6709\u52a9\u4e8e\u8bc4\u4f30\u7a0e\u6536\u548c\u8d39\u7528\u6536\u5165\u662f\u5426\u8db3\u4ee5\u652f\u4ed8\u8fd0\u8425\u6210\u672c\u5e76\u4ea7\u751f\u76c8\u4f59\u7528\u4e8e\u53d1\u5c55\u6295\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u91cf\u8868\uff1a\u63d0\u4f9b\u6709\u5173\u56fd\u5bb6\u6d41\u52a8\u6027\u7684\u4fe1\u606f\uff0c\u5e2e\u52a9\u653f\u5e9c\u987a\u5229\u534f\u8c03\u73b0\u91d1\u6d41\uff0c\u907f\u514d\u8d44\u672c\u505c\u6ede\u6216\u5c40\u90e8\u73b0\u91d1\u77ed\u7f3a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u52a1\u62a5\u8868\u8bf4\u660e\u62a5\u544a\uff1a\u8fd9\u662f\u56fd\u5bb6\u8d22\u653f\u6574\u4f53\u4f1a\u8ba1\u6838\u7b97\u4e2d\u6700\u91cd\u8981\u7684\u4e00\u90e8\u5206\uff0c\u5b83\u8be6\u7ec6\u89e3\u91ca\u4e86\u6240\u5e94\u7528\u7684\u4f1a\u8ba1\u653f\u7b56\u3001\u4e3b\u8981\u6ce2\u52a8\u4ee5\u53ca\u6f5c\u5728\u7684\u672a\u6765\u8d22\u52a1\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dot_pha_cong_nghe_nang_tam_cong_tac_tong_ke_toan_kho_bac_Nha_nuoc\"><\/span><b>\u6280\u672f\u7a81\u7834\u63d0\u5347\u4e86\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u5de5\u4f5c\u6c34\u5e73\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5230 2026 \u5e74\uff0c\u6280\u672f\u5c06\u4e0d\u518d\u662f\u8f85\u52a9\u5de5\u5177\uff0c\u800c\u5c06\u6210\u4e3a\u56fd\u5bb6\u8d22\u653f\u6574\u4f53\u4f1a\u8ba1\u7cfb\u7edf\u7684\u57fa\u7840\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u5de5\u667a\u80fd\uff08AI\uff09\u548c\u673a\u5668\u5b66\u4e60\uff1a\u4eba\u5de5\u667a\u80fd\u7ecf\u8fc7\u8bad\u7ec3\uff0c\u80fd\u591f\u8bc6\u522b\u652f\u51fa\u6a21\u5f0f\u3002\u5982\u679c\u67d0\u4e2a\u9884\u7b97\u5355\u4f4d\u8d85\u51fa\u652f\u51fa\u9650\u989d\uff0c\u6216\u51fa\u73b0\u5c06\u5408\u540c\u62c6\u5206\u6210\u5c0f\u989d\u9879\u76ee\u4ee5\u89c4\u907f\u76d1\u7ba1\u7684\u8ff9\u8c61\uff0c\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u7cfb\u7edf\u5c06\u7acb\u5373\u53d1\u51fa\u9884\u8b66\u4fe1\u53f7\uff0c\u4ece\u800c\u4ece\u6e90\u5934\u4e0a\u9632\u6b62\u6d6a\u8d39\u548c\u8150\u8d25\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533a\u5757\u94fe\u6280\u672f\u5728\u6570\u636e\u5b89\u5168\u9886\u57df\u7684\u5e94\u7528\uff1a\u4e3a\u786e\u4fdd\u8d22\u52a1\u8d26\u7c3f\u7684\u5b8c\u6574\u6027\uff0c\u5927\u989d\u9884\u7b97\u4ea4\u6613\u5df2\u5f00\u59cb\u6d4b\u8bd5\u5728\u533a\u5757\u94fe\u5e73\u53f0\u4e0a\u8fdb\u884c\u8bb0\u5f55\u3002\u8fd9\u4f7f\u5f97\u56fd\u5bb6\u8d22\u653f\u90e8\u95e8\u7684\u6574\u4f53\u4f1a\u8ba1\u6570\u636e\u4e0d\u53ef\u80fd\u88ab\u975e\u6cd5\u7be1\u6539\uff0c\u4ece\u800c\u5728\u5229\u76ca\u76f8\u5173\u8005\u4e4b\u95f4\u5efa\u7acb\u8d77\u7edd\u5bf9\u7684\u4fe1\u4efb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5927\u6570\u636e\u548c\u9884\u6d4b\u5206\u6790\uff1a\u51ed\u501f\u591a\u5e74\u79ef\u7d2f\u7684\u5e9e\u5927\u6570\u636e\u5e93\uff0c\u5dde\u8d22\u653f\u90e8\u80fd\u591f\u4ee5\u9ad8\u8fbe95%\u7684\u7cbe\u5ea6\u9884\u6d4b\u9884\u7b97\u6536\u5165\u548c\u652f\u51fa\u8d8b\u52bf\u3002\u8fd9\u4f7f\u5f97\u5dde\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u62a5\u544a\u4ece\u4e00\u4e2a\u7528\u4e8e\u7edf\u8ba1\u8fc7\u53bb\u6570\u636e\u7684\u5de5\u5177\u8f6c\u53d8\u4e3a\u4e00\u4e2a\u6307\u5f15\u672a\u6765\u7684\u6307\u5357\u9488\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_thuc_te_va_giai_phap_thich_ung_nam_2026\"><\/span><b>2026 \u5e74\u73b0\u5b9e\u4e16\u754c\u7684\u6311\u6218\u548c\u9002\u5e94\u6027\u89e3\u51b3\u65b9\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u901a\u7528\u4f1a\u8ba1\u7cfb\u7edf\u5728\u5b9e\u9645\u8fd0\u884c\u4e2d\u4ecd\u7136\u9762\u4e34\u91cd\u5927\u6311\u6218\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u516c\u5171\u8d44\u4ea7\u4f30\u503c\u95ee\u9898\uff1a\u5982\u4f55\u5bf9\u571f\u5730\u3001\u77ff\u4ea7\u8d44\u6e90\u6216\u6587\u5316\u9057\u4ea7\u7b49\u975e\u91d1\u878d\u8d44\u4ea7\u8fdb\u884c\u4f30\u503c\uff0c\u4ee5\u4fbf\u5c06\u5176\u7eb3\u5165\u56fd\u5bb6\u8d22\u653f\u6574\u4f53\u6838\u7b97\u4f53\u7cfb\uff0c\u4ecd\u7136\u662f\u4e00\u4e2a\u96be\u9898\u3002\u76ee\u524d\u7684\u89e3\u51b3\u65b9\u6848\u662f\u91c7\u7528\u57fa\u4e8e\u5e02\u573a\u4ef7\u683c\u5e76\u7ed3\u5408\u957f\u671f\u4f7f\u7528\u4ef7\u503c\u7684\u4f30\u503c\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672c\u5730\u57fa\u7840\u8bbe\u65bd\u540c\u6b65\uff1a\u90e8\u5206\u504f\u8fdc\u5730\u533a\u5728\u8fde\u63a5\u5b9e\u65f6\u6570\u636e\u65b9\u9762\u4ecd\u9762\u4e34\u56f0\u96be\u3002\u56fd\u5bb6\u8d22\u653f\u90e8\u95e8\u6b63\u5728\u63a8\u5e7f\u4e91\u4f1a\u8ba1\u5e73\u53f0\uff0c\u4ee5\u5e2e\u52a9\u8fd9\u4e9b\u5355\u4f4d\u4fbf\u6377\u5730\u7f16\u5236\u5168\u9762\u7684\u8d22\u653f\u4f1a\u8ba1\u62a5\u544a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u529b\u8d44\u6e90\u7d20\u8d28\uff1a\u56fd\u5bb6\u4f1a\u8ba1\u4eba\u5458\u4e0d\u4ec5\u9700\u8981\u7cbe\u901a\u672c\u804c\u5de5\u4f5c\uff0c\u8fd8\u9700\u5177\u5907\u6570\u636e\u5206\u6790\u5e08\u7684\u601d\u7ef4\u65b9\u5f0f\u3002\u6301\u7eed\u57f9\u8bad\u548c\u8ba4\u8bc1\u56fd\u5bb6\u8d22\u653f\u4f1a\u8ba1\u9886\u57df\u7684\u4e13\u5bb6\u662f\u5f53\u4eca\u91d1\u878d\u884c\u4e1a\u7684\u91cd\u4e2d\u4e4b\u91cd\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_toi_muc_tieu_Kho_bac_so_2030_va_Kho_bac_3_khong\"><\/span><b>\u671d\u77402030\u5e74\u5efa\u6210\u6570\u5b57\u56fd\u5e93\u548c\u62e5\u6709\u4e09\u4e2a\u96f6\u7684\u56fd\u5e93\u7684\u76ee\u6807\u8fc8\u8fdb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u6574\u4f53\u4f1a\u8ba1\u5de5\u4f5c\u662f\u5b9e\u73b0\u201c\u56fd\u5e93\u62e5\u6709\u4e09\u4e2a\u96f6\u201d\u76ee\u6807\u7684\u57fa\u7840\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u73b0\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e0\u7eb8\u8d28\u6587\u4ef6<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u529e\u516c\u5ba4\u91cc\u6ca1\u6709\u987e\u5ba2\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u6240\u6709\u4ea4\u6613\u90fd\u5b9e\u73b0\u6570\u5b57\u5316\u540e\uff0c\u7efc\u5408\u62a5\u544a\u7684\u751f\u6210\u51e0\u4e4e\u53ef\u4ee5\u7acb\u5373\u5b8c\u6210\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u52302030\u5e74\uff0c\u5dde\u8d22\u653f\u90e8\u7684\u901a\u7528\u4f1a\u8ba1\u7cfb\u7edf\u5c06\u6210\u4e3a\u56fd\u5bb6\u5f00\u653e\u6570\u636e\u751f\u6001\u7cfb\u7edf\u7684\u4e00\u90e8\u5206\u3002\u5c4a\u65f6\uff0c\u4e0d\u4ec5\u7ba1\u7406\u8005\uff0c\u7814\u7a76\u673a\u6784\u3001\u4f01\u4e1a\u548c\u516c\u6c11\u4e5f\u5c06\u80fd\u591f\u8bbf\u95ee\u53bb\u6807\u8bc6\u5316\u7684\u516c\u5171\u8d22\u52a1\u6570\u636e\uff0c\u4ee5\u652f\u6301\u7ecf\u6d4e\u53d1\u5c55\u548c\u793e\u4f1a\u76d1\u7763\u3002<\/span><\/p>\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;\">\u5728\u516c\u5171\u8d22\u653f\u7ba1\u7406\u65e5\u76ca\u8981\u6c42\u900f\u660e\u5ea6\u3001\u901f\u5ea6\u548c\u53ef\u9884\u6d4b\u6027\u7684\u80cc\u666f\u4e0b\uff0c\u56fd\u5bb6\u8d22\u653f\u90e8\u7684\u4f1a\u8ba1\u5de5\u4f5c\u5df2\u7ecf\u8fdc\u8fdc\u8d85\u8d8a\u4e86\u7eaf\u7cb9\u7684\u4f1a\u8ba1\u64cd\u4f5c\uff0c\u6210\u4e3a\u56fd\u5bb6\u5b8f\u89c2\u7ecf\u6d4e\u7ba1\u7406\u7684\u6218\u7565\u57fa\u7840\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 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[&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8544","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\/8544","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=8544"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8544\/revisions"}],"predecessor-version":[{"id":8551,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8544\/revisions\/8551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8546"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}