{"id":9313,"date":"2024-12-18T04:10:05","date_gmt":"2024-12-18T04:10:05","guid":{"rendered":"https:\/\/mva.vn\/?p=9313"},"modified":"2024-12-18T04:22:31","modified_gmt":"2024-12-18T04:22:31","slug":"ke-toan-truong-co-trach-nhiem-gi-xem-ngay","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ke-toan-truong-co-trach-nhiem-gi-xem-ngay\/","title":{"rendered":"K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec? Xem ngay"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/9313\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00f3i chung c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p, x\u00ed nghi\u1ec7p, c\u01a1 s\u1edf&#8230; v\u00e0 l\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch, ch\u1ec9 \u0111\u1ea1o chung v\u00e0 tham m\u01b0u ch\u00ednh cho l\u00e3nh \u0111\u1ea1o v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n cho doanh nghi\u1ec7p. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edbng d\u1eabn, ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean \u0111\u00e3 l\u00e0m sao cho h\u1ee3p l\u00fd nh\u1ea5t. Trong c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh, doanh nghi\u1ec7p, K\u1ebf to\u00e1n tr\u01b0\u1edfng lu\u00f4n \u0111\u1ee9ng d\u01b0\u1edbi, l\u00e0m vi\u1ec7c d\u01b0\u1edbi quy\u1ec1n Gi\u00e1m \u0111\u1ed1c T\u00e0i ch\u00ednh. \u0110\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 ki\u1ebf to\u00e1n tr\u01b0\u1edfng <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> xin cung c\u1ea5p th\u00f4ng tin d\u01b0\u1edbi \u0111\u00e2y m\u1eddi m\u1ecdi ng\u01b0\u1eddi tham kh\u1ea3o.<\/span><\/p>\n<h2>I. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ai?<\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 53 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00fap ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean th\u00ec \u0111\u1ed3ng th\u1eddi ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 ki\u1ec3m tra c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_9315\" aria-describedby=\"caption-attachment-9315\" style=\"width: 700px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-9315\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/12\/ke-toan-truong-co-trach-nhiem-gi.jpg\" alt=\"\" width=\"700\" height=\"469\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2024\/12\/ke-toan-truong-co-trach-nhiem-gi.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/12\/ke-toan-truong-co-trach-nhiem-gi-597x400.jpg 597w, https:\/\/mva.vn\/wp-content\/uploads\/2024\/12\/ke-toan-truong-co-trach-nhiem-gi-768x515.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption id=\"caption-attachment-9315\" class=\"wp-caption-text\"><em>K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec? Xem ngay<\/em><\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/p>\n<p><em>T\u00ecm hi\u1ec3u th\u00eam &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/515-la-tai-khoan-gi-huong-dan-hach-toan-tai-khoan-515\/\"><strong>T\u00e0i kho\u1ea3n 515 l\u00e0 t\u00e0i kho\u1ea3n g\u00ec?<\/strong><\/a><\/span><\/em><\/p>\n<h2>II. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i \u0110i\u1ec1u 55 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i c\u00e1c quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) C\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1ec1 vi\u1ec7c tuy\u1ec3n d\u1ee5ng, thuy\u00ean chuy\u1ec3n, t\u0103ng l\u01b0\u01a1ng, khen th\u01b0\u1edfng, k\u1ef7 lu\u1eadt ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) Y\u00eau c\u1ea7u c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn chuy\u00ean m\u00f4n b\u1eb1ng v\u0103n b\u1ea3n khi c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) B\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb; tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00ec b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n<h2>III. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 g\u00ec?<\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 54 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) C\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">c) C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">d) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"> Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu v\u1edbi kho\u1ea3n 1 \u0110i\u1ec1u 51 Lu\u1eadt K\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ti\u00eau chu\u1ea9n, quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n sau \u0111\u00e2y:<\/span><\/li>\n<li><span style=\"font-weight: 400;\">a) C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li><span style=\"font-weight: 400;\">b) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 \u00fd th\u1ee9c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/span><\/p>\n<h2>IV. M\u1ee9c l\u01b0\u01a1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 bao nhi\u00eau?<\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1 nh\u01b0 kinh nghi\u1ec7m, quy m\u00f4 doanh nghi\u1ec7p, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, v\u00e0 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ee9c l\u01b0\u01a1ng tham kh\u1ea3o:<\/span><\/p>\n<h3>4.1. Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh: 15 \u2013 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h3>4.2. Doanh nghi\u1ec7p l\u1edbn ho\u1eb7c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh: 30 \u2013 50 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong m\u1ed9t s\u1ed1 t\u1eadp \u0111o\u00e0n l\u1edbn, m\u1ee9c l\u01b0\u01a1ng c\u00f3 th\u1ec3 \u0111\u1ea1t: 80 \u2013 100 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h3>4.3. M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh to\u00e0n qu\u1ed1c<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trung b\u00ecnh: 24 \u2013 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (theo th\u1ed1ng k\u00ea t\u1eeb c\u00e1c kh\u1ea3o s\u00e1t vi\u1ec7c l\u00e0m).<\/span><\/li>\n<\/ul>\n<h3>4.4. L\u01b0\u01a1ng theo l\u0129nh v\u1ef1c<\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5: M\u1ee9c l\u01b0\u01a1ng th\u01b0\u1eddng th\u1ea5p h\u01a1n so v\u1edbi ng\u00e0nh s\u1ea3n xu\u1ea5t ho\u1eb7c t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0nh t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng: K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 th\u1ec3 nh\u1eadn m\u1ee9c l\u01b0\u01a1ng cao h\u01a1n nh\u1edd t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i l\u01b0\u01a1ng c\u01a1 b\u1ea3n, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f2n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn c\u00e1c kho\u1ea3n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p (tr\u00e1ch nhi\u1ec7m, ngo\u1ea1i ng\u1eef, \u0111i l\u1ea1i) v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c c\u00f4ng ty l\u1edbn ho\u1eb7c doanh nghi\u1ec7p FDI.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady MVA Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb nh\u1eefng th\u00f4ng tin v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ebfn qu\u00fd v\u1ecb v\u00e0 c\u00e1c b\u1ea1n. N\u1ebfu c\u00f3 nh\u1eefng c\u00e2u h\u1ecfi kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 vui l\u00f2ng b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi b\u00e0i vi\u1ebft ho\u1eb7c g\u1ecdi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn hotline 024.7109.7766 tr\u00ean website mva.vn. Xin c\u1ea3m \u01a1n!<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u00f3i chung c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb,..<\/p>\n","protected":false},"author":1,"featured_media":9314,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m g\u00ec? y\u00eau c\u00e2u \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 m\u1ee9c l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c. 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