{"id":1561,"date":"2021-07-27T18:13:22","date_gmt":"2021-07-27T11:13:22","guid":{"rendered":"https:\/\/xumishop.vn\/hcct\/?p=1561"},"modified":"2021-07-31T15:38:29","modified_gmt":"2021-07-31T08:38:29","slug":"vai-tro-cua-ke-toan-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/emmiekio.com\/vai-tro-cua-ke-toan-trong-doanh-nghiep\/","title":{"rendered":"Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong doanh nghi\u1ec7p"},"content":{"rendered":"<p><span lang=\"VI\">Hi\u1ec7n nay, v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng c\u1ee7a n\u1ec1n kinh t\u1ebf, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ng\u00e0n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u1ed3ng th\u1eddi c\u0169ng c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng gi\u1ea3i th\u1ec3 ho\u1eb7c ph\u00e1 s\u1ea3n. \u0110\u1ec3 c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3, \u0111\u00f2i h\u1ecfi m\u1ed7i doanh nghi\u1ec7p ph\u1ea3i c\u00f3 t\u1ed5 ch\u1ee9c ch\u1eb7t ch\u1ebd v\u1ec1 c\u01a1 c\u1ea5u v\u00e0 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 c\u1ee7a m\u1ed7i ph\u00f2ng ban \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n, m\u1ed9t n\u01a1i gi\u1eef vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng v\u00e0 thi\u1ebft y\u1ebfu. V\u1eady\u00a0 t\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 k\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 th\u1ebf n\u00e0o trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p?<\/span><\/p>\n<p><b><span lang=\"VI\">T\u1ea1i sao doanh nghi\u1ec7p c\u1ea7n c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n?<\/span><\/b><\/p>\n<p><span lang=\"VI\">\u00a0 \u00a0 \u00a0\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi quan t\u00e2m kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p n\u00f3i ri\u00eang m\u00e0 c\u00f2n l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c n\u00f3i chung trong \u0111\u00f3 c\u00f3 nhi\u1ec1u h\u1ecdc sinh \u0111ang b\u0103n kho\u0103n trong vi\u1ec7c l\u1ef1a ch\u1ecdn ng\u00e0nh h\u1ecdc. \u0110\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi n\u00e0y ch\u00fang ta c\u1ea7n t\u00ecm hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh sau:<\/span><\/p>\n<p><span lang=\"VI\">\u00a0 \u00a0 \u00a0&#8211; Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n n\u0103m 2015\u00a0 ban h\u00e0nh ng\u00e0y 20\/11\/2015 (Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017)\u00a0<i>\u0110i\u1ec1u 49. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n\u00a0<\/i>th\u00ec:<\/span><\/p>\n<ul>\n<li><span lang=\"VI\">\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span lang=\"VI\">Vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/xumishop.vn\/hcct\/wp-content\/uploads\/2021\/07\/hcct-vtKTDN2021a1.jpg\" alt=\"\" width=\"880\" height=\"350\" \/><\/p>\n<p align=\"center\"><span lang=\"VI\">(Ngu\u1ed3n \u1ea3nh: Internet)<\/span><\/p>\n<p><span lang=\"VI\">\u00a0 \u00a0 \u00a0 &#8211; Theo\u00a0<a name=\"dieu_18\"><\/a>Ngh\u1ecb \u0111\u1ecbnh 174\/2016\/N\u0110-CP,\u00a0<\/span>\u0110i\u1ec1u 18. T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt k\u1ebf to\u00e1n, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n t\u00f9y theo quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 ho\u1eb7c bi\u00ean ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<li><span lang=\"VI\">\u0110\u01a1n v\u1ecb<\/span>\u00a0k\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ki\u00eam nhi\u1ec7m c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c m\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n kh\u00f4ng nghi\u00eam c\u1ea5m.<\/li>\n<\/ul>\n<p><b>K\u1ebf to\u00e1n c\u00f3 vai tr\u00f2 th\u1ebf n\u00e0o trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p?<\/b><\/p>\n<p><b><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/xumishop.vn\/hcct\/wp-content\/uploads\/2021\/07\/hcct-vtKTDN2021a2.jpg\" alt=\"\" \/><\/b><\/p>\n<p style=\"text-align: center;\"><span lang=\"VI\">(Ngu\u1ed3n \u1ea3nh: Internet)<\/span><\/p>\n<p>\u2666 \u201cTay h\u00f2m ch\u00eca kho\u00e1\u201d c\u1ee7a doanh nghi\u1ec7p g\u00f3p s\u1ee9c th\u00fac \u0111\u1ea9y s\u1ea3n xu\u1ea5t kinh doanh: C\u00f4ng t\u00e1c t\u00e0i ch\u00ednh k\u1ebf to\u00e1n gi\u1eef vai tr\u00f2 then ch\u1ed1t \u0111\u1eb7c bi\u1ec7t, h\u1ed7 tr\u1ee3 t\u00edch c\u1ef1c, m\u1ea1nh m\u1ebd cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Ph\u00f2ng t\u00e0i ch\u00ednh k\u1ebf to\u00e1n tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u1ed1n, theo d\u00f5i ki\u1ec3m so\u00e1t t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 thu chi ph\u00e1t sinh\u00a0 t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nhu c\u1ea7u v\u1ed1n v\u00e0 t\u1ed5 ch\u1ee9c huy \u0111\u1ed9ng k\u1ecbp th\u1eddi c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u1ea3m b\u1ea3o cho m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>\u2666\u00a0\u00a0\u0110o l\u01b0\u1eddng v\u00e0 ph\u00e2n t\u00edch c\u00e1c s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p: Hi\u1ec7n nay h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p\u00a0 \u0111\u1ec1u ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn chuy\u00ean tr\u00e1ch th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh m\u00e0 c\u00f4ng vi\u1ec7c n\u00e0y\u00a0 th\u01b0\u1eddng do k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ea3m nh\u1eadn. Tr\u00ean c\u01a1 s\u1edf c\u00e1c s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch c\u1ee5 th\u1ec3 gi\u00fap cho nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 m\u1ed9t c\u00e1ch \u0111\u00fang d\u1eafn, to\u00e0n di\u1ec7n kh\u00e1ch quan t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb \u0111\u00f3 c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch bi\u1ec7n ph\u00e1p h\u1ee3p l\u00fd trong vi\u1ec7c \u0111i\u1ec1u h\u00e0nh ch\u1ec9 \u0111\u1ea1o mang l\u1ea1i hi\u1ec7u qu\u1ea3<\/p>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/xumishop.vn\/hcct\/wp-content\/uploads\/2021\/07\/hcct-vtKTDN2021a3.jpg\" alt=\"\" \/><\/p>\n<p align=\"center\"><span lang=\"VI\">(Ngu\u1ed3n \u1ea3nh: Internet)<\/span><\/p>\n<p>\u00a0 \u00a0 \u00a0\u2666 Duy tr\u00ec m\u1ed1i quan h\u1ec7 b\u1ec1n ch\u1eb7t v\u1edbi kh\u00e1ch h\u00e0ng, tham gia chu\u1ea9n b\u1ecb v\u00e0 ki\u1ec3m so\u00e1t t\u1ed1t n\u1ed9i dung trong c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0: Th\u00f4ng tin kh\u00e1ch h\u00e0ng, n\u1eafm r\u00f5 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, ch\u00ednh s\u00e1ch ph\u1ea1t khi qu\u00e1 h\u1ea1n thanh to\u00e1n, tr\u00e1ch nhi\u1ec7m v\u00e0 ngh\u0129a v\u1ee5 c\u00e1c b\u00ean, ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh,\u2026<\/p>\n<p>\u2666 Tr\u1ef1c ti\u1ebfp gi\u00e1m s\u00e1t theo d\u00f5i c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, quan h\u1ec7 v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng, c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng t\u1ed1t c\u00e1c ngu\u1ed3n v\u1ed1n \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p<\/p>\n<p>\u2666 Tham gia v\u00e0o vi\u1ec7c so\u1ea1n th\u1ea3o, qu\u1ea3n l\u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/p>\n<p>\u2666 Tr\u1ef1c ti\u1ebfp v\u00e0 gi\u00e1m s\u00e1t qu\u00e1 tr\u00ecnh l\u1eadp ng\u00e2n qu\u1ef9 v\u1ed1n<\/p>\n<p>\u2666 \u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n<\/p>\n<p>\u2666 C\u1ea7u n\u1ed1i gi\u1eefa c\u00f4ng t\u00e1c t\u00e0i ch\u00ednh v\u1edbi c\u00e1c c\u00f4ng t\u00e1c kh\u00e1c c\u1ee7a doanh nghi\u1ec7p<\/p>\n<p>C\u00f3 th\u1ec3 th\u1ea5y vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n trong doanh nghi\u1ec7p l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng \u2013 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u1ed3n t\u1ea1i v\u00e0 ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i n\u1ebfu kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/p>\n<p>\u0110\u00f3 c\u0169ng l\u00e0 l\u00fd do c\u00e1c em h\u1ecdc sinh n\u00ean l\u1ef1a ch\u1ecdn ng\u00e0nh k\u1ebf to\u00e1n, n\u1ebfu c\u00e1c em \u201c\u0111\u00e3 y\u00eau\u201d hay \u201c\u0111ang t\u00ecm hi\u1ec3u\u201d ng\u00e0nh k\u1ebf to\u00e1n h\u00e3y ch\u1ecdn tr\u01b0\u1eddng Tr\u01b0\u1eddng Cao \u0111\u1eb3ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 Du l\u1ecbch H\u00e0 N\u1ed9i \u2013 m\u1ed9t \u0111\u1ecba ch\u1ec9 tin c\u1eady \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n hi\u1ec7n nay \u0111\u1ec3 g\u1eedi g\u1eafm t\u00ecnh y\u00eau c\u1ee7a m\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n \u01b0\u1edbc m\u01a1 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n gi\u1ecfi trong t\u01b0\u01a1ng lai.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n: Ph\u1ea1m Th\u1ecb Lan Anh \u2013 Gi\u1ea3ng vi\u00ean khoa T\u00e0i ch\u00ednh k\u1ebf to\u00e1n<\/p>\n<p style=\"text-align: right;\">Ngu\u1ed3n tin: emmiekio.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n nay, v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n nhanh ch\u00f3ng c\u1ee7a n\u1ec1n kinh t\u1ebf, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ng\u00e0n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u1ed3ng th\u1eddi c\u0169ng c\u00f3 nhi\u1ec1u &#8230;<\/p>\n","protected":false},"author":1,"featured_media":1562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,65],"tags":[],"_links":{"self":[{"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/posts\/1561"}],"collection":[{"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/comments?post=1561"}],"version-history":[{"count":2,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/posts\/1561\/revisions"}],"predecessor-version":[{"id":1566,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/posts\/1561\/revisions\/1566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/media\/1562"}],"wp:attachment":[{"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/media?parent=1561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/categories?post=1561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emmiekio.com\/wp-json\/wp\/v2\/tags?post=1561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}