{"id":17015,"date":"2021-06-17T10:09:23","date_gmt":"2021-06-17T03:09:23","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=17015"},"modified":"2024-08-27T14:36:30","modified_gmt":"2024-08-27T07:36:30","slug":"xay-dung-bo-may-ke-toan-quan-tri-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/17015\/xay-dung-bo-may-ke-toan-quan-tri-doanh-nghiep\/","title":{"rendered":"\u0110\u1ecbnh h\u01b0\u1edbng x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p. Hi\u1ec7n nay, khi kinh t\u1ebf s\u1ed1 v\u00e0 cu\u1ed9c C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00f9 h\u1ee3p, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i ph\u1ee5c v\u1ee5 t\u1ed1t nh\u1ea5t cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1. Kh\u00e1i ni\u1ec7m, t\u1ea7m quan tr\u1ecdng v\u00e0 c\u00e1c m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo Lu\u1eadt k\u1ebf to\u00e1n 2015, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (KTQT) l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Th\u00f4ng tin c\u1ee7a KTQT kh\u00f4ng ch\u1ec9 quan tr\u1ecdng cho qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh doanh nghi\u1ec7p, m\u00e0 c\u00f2n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t, \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p, l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd kinh t\u1ebf h\u1eefu hi\u1ec7u gi\u00fap c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn v\u00e0 \u0111\u1ea1t hi\u1ec7u qu\u1ea3 t\u1ed1i \u01b0u.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Khi x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, quy m\u00f4 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ecba b\u00e0n s\u1ea3n xu\u1ea5t kinh doanh c\u0169ng nh\u01b0 m\u1ee9c \u0111\u1ed9 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd kinh t\u1ebf &#8211; t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh. B\u1ed9 m\u00e1y KTQT y\u00eau c\u1ea7u ph\u1ea3i g\u1ecdn nh\u1eb9, khoa h\u1ecdc, h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3 cao trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin cho ban l\u00e3nh \u0111\u1ea1o c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17019 size-full\" src=\"https:\/\/websiteamis.misacdn.net\/\/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri.jpg\" alt=\"t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb\" width=\"1600\" height=\"900\" srcset=\"\/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri.jpg 1600w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-300x169.jpg 300w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-1024x576.jpg 1024w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-768x432.jpg 768w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-1536x864.jpg 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb hi\u1ec7u qu\u1ea3 l\u00e0 m\u1ed9t trong nh\u1eefng m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 &gt;&gt; <strong>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:<\/strong> <em><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/16794\/to-chuc-bo-may-ke-toan-mo-hinh-nao-phu-hop-voi-doanh-nghiep-cua-ban\/\" target=\"_blank\" rel=\"noopener\">T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n \u2013 M\u00f4 h\u00ecnh n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n?<\/a><\/span><\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.1. Nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u1ee9 nh\u1ea5t, d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p v\u00e0 h\u00e0i h\u00f2a gi\u1eefa c\u00e1c l\u1ee3i \u00edch cho doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ee9 hai, kh\u00f4ng l\u00e0m x\u00e1o tr\u1ed9n c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p, d\u1ef1a v\u00e0o b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd \u0111\u1ec3 s\u1eafp x\u1ebfp, ph\u00e2n c\u00f4ng b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh b\u1ed9 m\u00e1y KTQT cho h\u1ee3p l\u00fd<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ee9 ba, \u0111\u1ea3m b\u1ea3o b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ho\u1ea1t \u0111\u1ed9ng v\u00e0 v\u1eadn h\u00e0nh bao qu\u00e1t \u0111\u01b0\u1ee3c n\u1ed9i dung, th\u1ed1ng nh\u1ea5t v\u1ec1 s\u1ef1 k\u1ebft h\u1ee3p th\u00f4ng tin li\u00ean quan gi\u1eefa KTQT v\u00e0 KTTC; M\u1ed7i b\u1ed9 ph\u1eadn ph\u1ea3i \u0111\u00e1p \u1ee9ng, gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 theo \u0111\u00fang chu\u1ea9n m\u1ef1c, nguy\u00ean t\u1eafc, ch\u1ebf \u0111\u1ed9 c\u1ee7a k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1ee9 t\u01b0, \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi khi \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh KTQT v\u00e0o doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u1ec1 c\u01a1 b\u1ea3n, c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong ba m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.2. M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb k\u1ebft h\u1ee3p v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Lo\u1ea1i m\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf \u0111\u1ea7u h\u1ebft c\u00e1c n\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u1edf M\u1ef9 v\u00e0 c\u00e1c n\u01b0\u1edbc \u00e1p d\u1ee5ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n M\u1ef9. Theo \u0111\u00f3, h\u1ec7 th\u1ed1ng KTQT \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c k\u1ebft h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh (KTTC), t\u1ea1o th\u00e0nh th\u00e0nh m\u1ed9t b\u1ed9 m\u00e1y th\u1ed1ng nh\u1ea5t. K\u1ebf to\u00e1n vi\u00ean theo d\u00f5i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n n\u00e0o th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea3 KTTC v\u00e0 KTQT ph\u1ea7n h\u00e0nh \u0111\u00f3, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><strong><em>V\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/em><\/strong> KTTC v\u00e0 KTQT c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, trong \u0111\u00f3 KTTC s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u00f2n KTQT s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ea5p 2,3,4 \u0111\u1ec3 thu th\u1eadp, x\u1eed l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin \u1edf m\u1ee9c \u0111\u1ed9 c\u1ea7n thi\u1ebft, t\u00f9y thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>V\u1ec1 s\u1ed5 k\u1ebf to\u00e1n:<\/strong><\/em> KTTC ghi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p c\u0169ng nh\u01b0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft, trong khi \u0111\u00f3 KTQT c\u0103n c\u1ee9 v\u00e0o t\u1eebng nhu c\u1ea7u c\u1ee5 th\u1ec3 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 m\u1edf s\u1ed5 KTQT ph\u1ee5c v\u1ee5 cho nh\u00e0 qu\u1ea3n tr\u1ecb, c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c c\u1ea3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh nh\u1eefng th\u00f4ng tin c\u1ee7a KTTC.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong> V\u1ec1 b\u00e1o c\u00e1o:<\/strong><\/em> M\u1ed7i b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thu th\u1eadp v\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n v\u1eeba \u1edf d\u1ea1ng t\u1ed5ng h\u1ee3p, v\u1eeba \u1edf d\u1ea1ng chi ti\u1ebft theo y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 qu\u1ea3n tr\u1ecb. C\u0103n c\u1ee9 v\u00e0o \u0111\u00f3, ph\u00f2ng k\u1ebf to\u00e1n r\u00e0 so\u00e1t, t\u1ed5ng h\u1ee3p, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC), b\u00e1o c\u00e1o KTQT \u0111\u1ec3 t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p m\u00e0 cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong hay b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u00f4 h\u00ecnh KTQT k\u1ebft h\u1ee3p KTTC \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn v\u1edbi \u01b0u \u0111i\u1ec3m g\u1ecdn nh\u1eb9, d\u1ec5 \u0111i\u1ec1u h\u00e0nh, ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c, \u0111\u1ed3ng th\u1eddi c\u00f3 s\u1ef1 k\u1ebft h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa th\u00f4ng tin KTQT v\u00e0 KTTC. Tuy nhi\u00ean, h\u1ea1n ch\u1ebf c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y l\u00e0 ch\u01b0a c\u00f3 s\u1ef1 chuy\u00ean m\u00f4n h\u00f3a hai lo\u1ea1i h\u00ecnh k\u1ebf to\u00e1n; \u0110\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao, k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i hi\u1ec3u r\u00f5 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a KTTC v\u00e0 KTQT \u0111\u1ec3 c\u00f3 s\u1ef1 ph\u00e2n c\u00f4ng h\u1ee3p l\u00fd c\u0169ng nh\u01b0 t\u1ea1o th\u1ed1ng nh\u1ea5t trong c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u00e1nh x\u1ea3y ra m\u00e2u thu\u1eabn khi th\u1ef1c hi\u1ec7n tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.3. M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u1ed9ng h\u00f2a Ph\u00e1p v\u00e0 c\u00e1c n\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Ph\u00e1p ph\u1ed5 bi\u1ebfn \u00e1p d\u1ee5ng lo\u1ea1i m\u00f4 h\u00ecnh chuy\u00ean m\u00f4n ho\u00e1 c\u00f4ng t\u00e1c KTQT. Theo \u0111\u00f3, KTQT \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c th\u00e0nh b\u1ed9 m\u00e1y ri\u00eang, s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i kho\u1ea3n t\u00e1ch r\u1eddi ho\u00e0n to\u00e0n v\u1edbi KTTC. V\u1edbi m\u00f4 h\u00ecnh n\u00e0y, KTQT \u0111\u1eb7t tr\u1ecdng t\u00e2m v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p, b\u1eb1ng c\u00e1ch chia chi ph\u00ed theo c\u00e1c trung t\u00e2m tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, ph\u00e2n t\u00edch \u0111\u00e1nh gi\u00e1 v\u00e0 t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n l\u00e0m ch\u00eanh l\u1ec7ch chi ph\u00ed v\u00e0 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 \u0111i\u1ec1u h\u00f2a v\u1edbi KTTC.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u1ebfu nh\u01b0 KTTC thu nh\u1eadp, x\u1eed l\u00fd, v\u00e0 l\u1eadp BCTC cung c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ngo\u00e0i doanh nghi\u1ec7p, KTTC tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh, nguy\u00ean t\u1eafc c\u1ee7a nh\u00e0 n\u01b0\u1edbc th\u00ec KTQT \u0111\u01b0\u1ee3c xem l\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ri\u00eang c\u1ee7a m\u1ed7i doanh nghi\u1ec7p, c\u00e1c doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n d\u1ef1a v\u00e0o nhu c\u1ea7u c\u1ee5 th\u1ec3 v\u00e0 t\u1ed5 ch\u1ee9c s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. C\u1ee5 th\u1ec3:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><em><strong>V\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/strong><\/em> KTQT x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n ri\u00eang, c\u00f3 k\u00fd hi\u1ec7u ri\u00eang, n\u1ed9i dung ghi ch\u00e9p c\u00f3 nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m kh\u00e1c v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>V\u1ec1 s\u1ed5 k\u1ebf to\u00e1n:<\/strong><\/em> KTQT x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n ri\u00eang nh\u1eb1m ph\u1ee5c v\u1ee5 cho vi\u1ec7c ghi ch\u00e9p, l\u01b0u tr\u1eef c\u00e1c nghi\u1ec7p v\u1ee5 thu\u1ed9c KTQT<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>V\u1ec1 b\u00e1o c\u00e1o:<\/strong><\/em> KTQT thi\u1ebft l\u1eadp ri\u00eang c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o n\u1ed9i n\u1ed9i b\u1ed9 nh\u01b0 b\u00e1o c\u00e1o d\u1ef1 to\u00e1n s\u1ea3n xu\u1ea5t, doanh thu, chi ph\u00ed; d\u1ef1 to\u00e1n v\u1ec1 l\u00e3i\/l\u1ed7 t\u1eebng b\u1ed9 ph\u1eadn,&#8230; Ngo\u00e0i c\u00e1c ch\u1ec9 ti\u00eau qu\u00e1 kh\u1ee9, KTQT c\u00f2n th\u1ef1c hi\u1ec7n l\u1eadp c\u00e1c c\u00e2n \u0111\u1ed1i d\u1ef1 to\u00e1n, k\u1ebf ho\u1ea1ch,\u2026 cho t\u01b0\u01a1ng lai.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u00f4 h\u00ecnh n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u00e1ch bi\u1ec7t th\u00f4ng tin KTQT v\u00e0 KTTC theo h\u01b0\u1edbng chuy\u00ean m\u00f4n h\u00f3a, t\u1eeb \u0111\u00f3 th\u00fac \u0111\u1ea9y m\u1ed7i b\u1ed9 ph\u1eadn ph\u00e1t huy t\u1ed1i \u0111a vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh. D\u00f9 v\u1eady, t\u00ednh th\u1ef1c ti\u1ec5n c\u1ee7a m\u00f4 h\u00ecnh n\u00e0y kh\u00f4ng cao do g\u00e2y ra s\u1ef1 t\u1ed1n k\u00e9m v\u1ec1 m\u1eb7t chi ph\u00ed trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.4. M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb v\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh h\u1ed7n h\u1ee3p<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">M\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT h\u1ed7n h\u1ee3p l\u00e0 m\u00f4 h\u00ecnh v\u1eeba c\u00f3 t\u00ednh t\u00e1ch r\u1eddi, v\u1eeba c\u00f3 t\u00ednh k\u1ebft h\u1ee3p; Theo \u0111\u00f3, m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn KTQT \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c \u0111\u1ed9c l\u1eadp v\u1edbi KTTC, m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn kh\u00e1c t\u1ed5 ch\u1ee9c k\u1ebf h\u1ee3p v\u1edbi KTTC. C\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c ph\u1ea7n h\u00e0nh c\u00f3 t\u00ednh t\u01b0\u01a1ng \u0111\u1ed3ng cao gi\u1eefa KTQT v\u00e0 KTTC c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p, c\u00f2n \u0111\u1ed1i v\u1edbi c\u00e1c ph\u1ea7n h\u00e0nh c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u00e0 c\u00f3 \u00fd ngh\u0129a cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng cho doanh nghi\u1ec7p th\u00ec \u00e1p d\u1ee5ng t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh t\u00e1ch r\u1eddi. V\u00ed d\u1ee5, ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n chi ph\u00ed \u2013 gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp ri\u00eang cho hai h\u1ec7 th\u1ed1ng KTQT v\u00e0 KTTC do y\u00eau c\u1ea7u v\u1ec1 m\u1ee9c \u0111\u1ed9 c\u1ea7n thi\u1ebft; c\u00e1c ph\u1ea7n h\u00e0nh kh\u00e1c c\u00f3 th\u1ec3 theo h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p. Th\u00f4ng th\u01b0\u1eddng, t\u1ed5 ch\u1ee9c KTQT do chuy\u00ean gia \u0111\u01a1n v\u1ecb \u0111\u1ea3m nhi\u1ec7m, c\u00f2n KTTC ngo\u00e0i vi\u1ec7c tuy\u1ec3n d\u1ee5ng n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 thu\u00ea c\u00e1c c\u00f4ng ty t\u01b0 v\u1ea5n, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u00e2y l\u00e0 m\u00f4 h\u00ecnh c\u00f3 t\u00ednh linh ho\u1ea1t v\u00e0 mang l\u1ea1i hi\u1ec7u qu\u1ea3 cao, \u0111\u00e1p \u1ee9ng t\u1ed1t cho y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb, l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p tr\u00ean th\u1ebf gi\u1edbi c\u0169ng nh\u01b0 t\u1ea1i Vi\u1ec7t Nam, d\u00f9 v\u1eady b\u1ed9 m\u00e1y n\u00e0y v\u1eabn t\u1ed3n t\u1ea1i nh\u1eefng h\u1ea1n ch\u1ebf nh\u1ea5t \u0111\u1ecbnh v\u00e0 \u0111\u00f2i h\u1ecfi nh\u1eefng \u0111\u1ea7u t\u01b0 t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT theo m\u00f4 h\u00ecnh n\u00e0o c\u1ea7n xu\u1ea5t ph\u00e1t t\u1eeb \u0111i\u1ec1u ki\u1ec7n th\u1ef1c ti\u1ec5n c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1eb7t trong b\u00e0i to\u00e1n ph\u00e2n t\u00edch gi\u1eefa chi ph\u00ed b\u1ecf ra \u0111\u1ec3 v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh v\u00e0 l\u1ee3i \u00edch c\u1ee5 th\u1ec3 m\u00e0 m\u00f4 h\u00ecnh mang l\u1ea1i. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh quy m\u00f4 nh\u1ecf, \u0111\u01a1n gi\u1ea3n, vi\u1ec7c \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh t\u00e1ch r\u1eddi hay h\u1ed7n h\u1ee3p s\u1ebd g\u00e2y ra s\u1ef1 t\u1ed1n k\u00e9m kh\u00f4ng \u0111\u00e1ng c\u00f3. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t doanh nghi\u1ec7p c\u00f3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ph\u1ee9c t\u1ea1p, c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111a d\u1ea1ng v\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n kh\u00e1c nhau th\u00ec c\u0169ng kh\u00f4ng th\u1ec3 thu\u1ea7n tu\u00fd \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00f3m l\u1ea1i, \u00e1p d\u1ee5ng h\u1ee3p l\u00fd m\u00f4 h\u00ecnh KTQT l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh t\u1edbi hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb trong to\u00e0n doanh nghi\u1ec7p. D\u00f9 l\u1ef1a ch\u1ecdn v\u00e0 v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c n\u00e0o, b\u1ed9 m\u00e1y KTQT c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd \u0111\u1ec3 ho\u00e0n th\u00e0nh t\u1ed1t ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh.\u00a0<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0&gt;&gt; <strong>\u0110\u1ecdc th\u00eam b\u00e0i vi\u1ebft:<\/strong> <span style=\"color: #0000ff;\"><em><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/16774\/hinh-thuc-to-chuc-bo-may-ke-toan-hon-hop-lua-chon-dang-luu-tam-danh-cho-doanh-nghiep-lon\/\" target=\"_blank\" rel=\"noopener\">H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n h\u1ed7n h\u1ee3p: L\u1ef1a ch\u1ecdn \u0111\u00e1ng l\u01b0u t\u00e2m d\u00e0nh cho doanh nghi\u1ec7p l\u1edbn<\/a><\/em><\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>2. T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0 \u0111\u1ebfn m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ef1 xu\u1ea5t hi\u1ec7n v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf s\u1ed1 v\u00e0 C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p (CMCN) 4.0 \u0111\u00e3 t\u00e1c \u0111\u1ed9ng m\u1ea1nh m\u1ebd v\u00e0 to\u00e0n di\u1ec7n \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng KTQT n\u00f3i chung v\u00e0 m\u00f4 h\u00ecnh KTQT n\u00f3i ri\u00eang t\u1ea1i doanh nghi\u1ec7p Vi\u1ec7t Nam:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u0110\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin KTQT<\/i><\/b><span style=\"font-weight: 400;\">: <\/span><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, kh\u1ed1i l\u01b0\u1ee3ng h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 KTQT n\u00f3i ri\u00eang r\u1ea5t l\u1edbn v\u00e0 \u0111a d\u1ea1ng, khi\u1ebfn vi\u1ec7c ch\u1ecdn l\u1ecdc, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u qu\u1ea3n tr\u1ecb, c\u0169ng nh\u01b0 th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn c\u00e1c sai s\u00f3t ch\u1ee7 quan, hay t\u00ecnh tr\u1ea1ng gian l\u1eadn \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u, do \u0111\u00f3 s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea kh\u00f4ng \u0111\u00e1ng tin c\u1eady v\u00e0 kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u \u0111\u00e3 m\u1ea5t. T\u1eeb khi cu\u1ed9c c\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0 xu\u1ea5t hi\u1ec7n, \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o, d\u1eef li\u1ec7u l\u1edbn hay Blockchain v\u00e0o c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u00e3 gi\u00fap gi\u1ea3i quy\u1ebft c\u0103n b\u1ea3n t\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 tr\u00ean, g\u00f3p ph\u1ea7n t\u0103ng ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c, t\u1eeb \u0111\u00f3 n\u00e2ng cao an to\u00e0n th\u00f4ng tin k\u1ebf to\u00e1n, g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 nh\u00e0 qu\u1ea3n l\u00fd ra quy\u1ebft \u0111\u1ecbnh.<\/span><span style=\"font-weight: 400;\">.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo nghi\u00ean c\u1ee9u c\u1ee7a Ayman Mohamed Zerban (2015), nh\u1eefng doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y ch\u1ec9 m\u1ea5t 2,1 gi\u1edd \u0111\u1ec3 kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u do l\u1ed7i k\u1ef9 thu\u1eadt, trong nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng m\u1ea5t t\u1edbi 8 gi\u1edd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17020 size-full\" src=\"https:\/\/websiteamis.misacdn.net\/\/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-2.jpg\" alt=\"t\u00e1c \u0111\u1ed9ng CNTT l\u00ean b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb\" width=\"800\" height=\"450\" srcset=\"\/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-2.jpg 800w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-2-300x169.jpg 300w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-2-768x432.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 tra c\u1ee9u, ki\u1ec3m so\u00e1t th\u00f4ng tin k\u1ebf to\u00e1n <\/span><\/i><i><span style=\"font-weight: 400;\">m\u1ecdi l\u00fac m\u1ecdi n\u01a1i<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u00ean c\u1ea1nh \u0111\u00f3, d\u1eef li\u1ec7u l\u1edbn gi\u00fap k\u1ebf to\u00e1n thu th\u1eadp v\u00e0 k\u1ebft n\u1ed1i s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn v\u1edbi nhau m\u1ed9t c\u00e1ch chi ti\u1ebft, \u0111\u1ea7y \u0111\u1ee7 m\u00e0 tr\u01b0\u1edbc \u0111\u00e2y kh\u00f3 c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn, \u0111\u1ec3 c\u00f3 th\u1ec3 ph\u00e2n t\u00edch, l\u1eadp b\u00e1o c\u00e1o khi c\u1ea7n m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, k\u1ecbp th\u1eddi. \u0110\u1eb7c bi\u1ec7t, s\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00f4ng ngh\u1ec7 Blockchain gi\u00fap m\u1edf ra m\u1ed9t k\u1ef7 nguy\u00ean m\u1edbi v\u1edbi k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 KTQT n\u00f3i ri\u00eang, Blockchain \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t s\u1ed5 c\u00e1i \u0111\u1eb7c bi\u1ec7t, ngo\u00e0i vi\u1ec7c gi\u00fap chia s\u1ebb, s\u1eed d\u1ee5ng nh\u1eefng th\u00f4ng tin chung m\u1ed9t c\u00e1ch minh b\u1ea1ch, c\u00f2n gi\u00fap b\u1ea3o m\u1eadt th\u00f4ng tin \u1edf m\u1ee9c \u0111\u1ed9 t\u1ed1i \u01b0u, \u0111\u1ea3m b\u1ea3o an to\u00e0n tuy\u1ec7t \u0111\u1ed1i, h\u1ed7 tr\u1ee3 cho vi\u1ec7c l\u01b0u tr\u1eef v\u00e0 tra c\u1ee9u th\u00f4ng tin \u0111\u01b0\u1ee3c thu\u1eadn ti\u1ec7n, hi\u1ec7u qu\u1ea3.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u0110\u1ed1i v\u1edbi quy tr\u00ecnh k\u1ebf to\u00e1n<\/i><\/b><span style=\"font-weight: 400;\">: Trong qu\u00e1 kh\u1ee9, vai tr\u00f2 c\u1ee7a ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n l\u00e0 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf v\u00e0 cung c\u1ea5p s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, th\u00ec ng\u00e0y nay v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7, c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ra \u0111\u1eddi \u0111\u00e3 l\u00e0m thay \u0111\u1ed5i vai tr\u00f2 truy\u1ec1n th\u1ed1ng n\u00e0y. M\u1ecdi quy tr\u00ecnh t\u00ednh to\u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a. K\u1ebf to\u00e1n vi\u00ean ch\u1ec9 c\u1ea7n ti\u1ebfn h\u00e0nh &#8220;<em>nh\u1eadp li\u1ec7u&#8221;<\/em>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng <em>&#8220;x\u1eed l\u00fd, ch\u1ebf bi\u1ebfn&#8221;<\/em> d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ec3 cung c\u1ea5p \u0111\u1ea7u ra v\u1edbi c\u00e1c th\u00f4ng tin d\u01b0\u1edbi d\u1ea1ng b\u00e1o c\u00e1o, th\u1eadm ch\u00ed, hi\u1ec3n th\u1ecb ngay c\u00e1c s\u1ed1 li\u1ec7u n\u00e0y b\u1eb1ng \u0111\u1ed3 th\u1ecb ho\u1eb7c bi\u1ec3u \u0111\u1ed3. Th\u00f4ng tin cung c\u1ea5p do \u0111\u00f3 tr\u1edf n\u00ean <em>&#8220;th\u00e2n thi\u1ec7n&#8221;<\/em>, d\u1ec5 hi\u1ec3u v\u1edbi ng\u01b0\u1eddi \u0111\u1ecdc. Ch\u1ea5t l\u01b0\u1ee3ng, t\u00ednh ph\u1ed5 bi\u1ebfn,\u2026 c\u1ee7a quy tr\u00ecnh k\u1ebf to\u00e1n nh\u1edd \u0111\u00f3 c\u0169ng \u0111\u01b0\u1ee3c n\u00e2ng cao. Nh\u1edd \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o KTQT, c\u1ee5 th\u1ec3 l\u00e0 \u0111i\u1ec7n to\u00e1n \u0111\u00e1m m\u00e2y, vi\u1ec7c t\u00e1i t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n hay t\u00e1i thi\u1ebft l\u1eadp l\u1ea1i c\u00e1c quy tr\u00ecnh \u0111\u1ec1u c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch g\u1ecdn nh\u1eb9, kh\u00f4ng x\u00e1o tr\u1ed9n v\u00ec kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd hay trang thi\u1ebft b\u1ecb c\u1ee7a doanh nghi\u1ec7p. Theo m\u1ed9t kh\u1ea3o s\u00e1t g\u1ea7n \u0111\u00e2y c\u1ee7a Hi\u1ec7p h\u1ed9i K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb Hoa K\u1ef3 IMA, kho\u1ea3ng 66% th\u1eddi gian c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n d\u00e0nh cho vi\u1ec7c x\u1eed l\u00fd ch\u1ee9ng t\u1eeb, trong khi \u0111\u00f3 theo th\u1ed1ng k\u00ea c\u1ee7a Deloitte (2015), n\u1ebfu \u1ee9ng d\u1ee5ng quy tr\u00ecnh t\u1ef1 \u0111\u1ed9ng h\u00f3a trong k\u1ebf to\u00e1n s\u1ebd cho ph\u00e9p t\u1ef7 l\u1ec7 n\u00e0y ch\u1ec9 c\u00f2n kho\u1ea3ng 11%. <\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u0110\u1ed1i v\u1edbi vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y<\/i><\/b>: K\u1ef9 thu\u1eadt s\u1ed1 v\u00e0 CMCN 4.0 b\u00ean c\u1ea1nh vi\u1ec7c h\u1ed7 tr\u1ee3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p h\u01b0\u1edbng \u0111\u1ebfn m\u00f4 h\u00ecnh l\u00fd t\u01b0\u1edfng: tinh gi\u1ea3n, ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a ngu\u1ed3n l\u1ef1c \u0111\u1ed3ng th\u1eddi l\u1ea1i mang \u0111\u1ebfn hi\u1ec7u qu\u1ea3 cao h\u01a1n. C\u1ee5 th\u1ec3, c\u00f9ng v\u1edbi vi\u1ec7c cho ph\u00e9p b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n x\u1eed l\u00fd nhanh v\u00e0 \u0111\u01a1n gi\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 thu\u1ed9c c\u00e1c ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n,\u2026 c\u00f2n gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n th\u00f4ng qua vi\u1ec7c h\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch d\u1eef li\u1ec7u, d\u1ef1 \u0111o\u00e1n, ra quy\u1ebft \u0111\u1ecbnh,\u2026 Theo Deloitte Access Economics, c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 \u1ee9ng d\u1ee5ng k\u1ef9 thu\u1eadt s\u1ed1 ti\u00ean ti\u1ebfn ki\u1ebfm \u0111\u01b0\u1ee3c 60% doanh thu tr\u00ean m\u1ed7i nh\u00e2n vi\u00ean v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng t\u0103ng doanh thu 50% so v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 m\u1ee9c \u0111\u1ed9 tham gia k\u1ef9 thu\u1eadt s\u1ed1 c\u01a1 b\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf \u1ee9ng d\u1ee5ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c c\u00f4ng vi\u1ec7c nh\u01b0 khi kh\u00e1ch h\u00e0ng g\u1eedi h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ch\u00fang s\u1ebd \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a, m\u00e3 h\u00f3a v\u00e0 g\u00e1n v\u00e0o t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n. Qu\u00e1 tr\u00ecnh n\u00e0y ho\u00e0n to\u00e0n t\u1ef1 \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng s\u1ebd c\u00f3 c\u01a1 ch\u1ebf \u0111\u1ec3 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a d\u1eef li\u1ec7u b\u1eb1ng c\u00e1ch ki\u1ec3m tra xem c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 c\u1ed9ng \u0111\u1ee7 v\u00e0 \u0111\u00fang hay kh\u00f4ng, s\u1ed1 ti\u1ec1n khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 kh\u1edbp v\u1edbi thu v\u1ec1 hay kh\u00f4ng, th\u1eddi h\u1ea1n thanh to\u00e1n c\u1ee7a h\u00f3a \u0111\u01a1n l\u00e0 khi n\u00e0o,&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u00f3m l\u1ea1i, cu\u1ed9c CMCN 4.0 mang \u0111\u1ebfn nh\u1eefng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng minh h\u01a1n, c\u00f3 n\u0103ng l\u1ef1c x\u1eed l\u00fd t\u1ed1t h\u01a1n, qua \u0111\u00f3 gi\u00fap nh\u00e0 qu\u1ea3n tr\u1ecb c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, n\u1eafm \u0111\u01b0\u1ee3c b\u1ee9c tranh to\u00e0n c\u1ea3nh c\u1ee7a doanh nghi\u1ec7p m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i, t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u qu\u1ea3 cho qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>3. Nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd trong khi t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong b\u1ed1i c\u1ea3nh hi\u1ec7n nay<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1ea1i Vi\u1ec7t Nam, n\u0103m 2003 thu\u1eadt ng\u1eef KTQT \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn trong Lu\u1eadt k\u1ebf to\u00e1n v\u00e0 n\u0103m 2016, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh th\u00f4ng t\u01b0 s\u1ed1 53\/2006\/TT-BTC h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng KTQT trong doanh nghi\u1ec7p \u2013 \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t d\u1ea5u m\u1ed1c quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p \u00e1p d\u1ee5ng KTQT.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Hi\u1ec7n nay trong b\u1ed1i c\u1ea3nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ph\u00e1t sinh ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p th\u00ec vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 KTQT n\u00f3i ri\u00eang c\u00e0ng \u0111\u01b0\u1ee3c n\u00e2ng cao. \u0110i\u1ec1u n\u00e0y d\u1ec5 l\u00e0m cho vi\u1ec7c \u00e1p d\u1ee5ng, x\u00e2y d\u1ef1ng b\u1ed9 m\u00e1y KTQT trong doanh nghi\u1ec7p b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn nh\u01b0: Ch\u01b0a th\u1ef1c s\u1ef1 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quan t\u00e2m v\u00e0 ch\u00fa tr\u1ecdng t\u1ed5 ch\u1ee9c, ph\u00e1t tri\u1ec3n; B\u1ed9 m\u00e1y c\u00f2n s\u01a1 khai, quy tr\u00ecnh th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 c\u00f2n nhi\u1ec1u thi\u1ebfu s\u00f3t; tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a ngu\u1ed3n nh\u00e2n l\u1ef1c c\u00f2n y\u1ebfu k\u00e9m kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">D\u00f9 v\u1eady, kh\u00f4ng th\u1ec3 kh\u00f4ng k\u1ec3 \u0111\u1ebfn nh\u1eefng n\u1ed7 l\u1ef1c c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam trong vi\u1ec7c \u1ee9ng d\u1ee5ng C\u00f4ng ngh\u1ec7 v\u00e0o m\u00f4 h\u00ecnh b\u1ed9 m\u00e1y KTQT \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3, ch\u1ea5t l\u01b0\u1ee3ng. Hi\u1ec7n nay h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 xu h\u01b0\u1edbng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 chi ti\u1ebft h\u00f3a, ph\u00e2n t\u00edch, d\u1ef1 b\u00e1o,\u2026 th\u00f4ng tin nh\u1eb1m gi\u1ea3m t\u1ea3i t\u1ed1i thi\u1ec3u c\u00e1c c\u00f4ng vi\u1ec7c th\u1ee7 c\u00f4ng, truy\u1ec1n th\u1ed1ng c\u1ee7a tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 t\u0103ng t\u00ednh ch\u00ednh x\u00e1c, h\u1ed7 tr\u1ee3 cho qu\u00e1 tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, m\u1ed9t th\u1ed1ng k\u00ea m\u1edbi \u0111\u00e2y ch\u1ec9 ra r\u1eb1ng, s\u1ef1 \u0111\u1ed9t ph\u00e1 k\u1ef9 thu\u1eadt s\u1ed1 trong k\u1ebf to\u00e1n \u0111ang l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb, c\u1ee5 th\u1ec3 kho\u1ea3ng 66% doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf s\u1ebd thay th\u1ebf nh\u1eefng d\u1ecbch v\u1ee5 m\u00e0 k\u1ebf to\u00e1n vi\u00ean \u0111ang th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e1m m\u00e2y; 50% doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf s\u1ebd thay nh\u00e2n vi\u00ean k\u1ebf to\u00e1n n\u1ebfu h\u1ecd kh\u00f4ng th\u1ec3 th\u00edch \u1ee9ng v\u1edbi c\u00f4ng ngh\u1ec7 \u0111\u00e1m m\u00e2y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-17021 size-full\" src=\"https:\/\/websiteamis.misacdn.net\/\/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-3.jpg\" alt=\"m\u00f4 h\u00ecnh k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb\" width=\"800\" height=\"405\" srcset=\"\/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-3.jpg 800w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-3-300x152.jpg 300w, \/wp-content\/uploads\/2021\/06\/to-chuc-bo-may-ke-toan-quan-tri-3-768x389.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">K\u1ef9 thu\u1eadt s\u1ed1 v\u00e0 cu\u1ed9c C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0 gi\u00fap hi\u1ec3n th\u1ecb ngay c\u00e1c s\u1ed1 li\u1ec7u, th\u00f4ng tin k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3 th\u1ecb ho\u1eb7c bi\u1ec3u \u0111\u1ed3 gi\u00fap th\u00f4ng tin cung c\u1ea5p do \u0111\u00f3 tr\u1edf n\u00ean &#8220;th\u00e2n thi\u1ec7n&#8221;, d\u1ec5 hi\u1ec3u v\u1edbi ng\u01b0\u1eddi \u0111\u1ecdc.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam th\u00edch nghi v\u1edbi s\u1ef1 b\u00f9ng n\u1ed5 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT, c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>C\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb c\u1ea7n nh\u1eadn th\u1ee9c \u0111\u00fang \u0111\u1eafn h\u01a1n v\u1ec1 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT<\/i><\/b><span style=\"font-weight: 400;\">. \u0110\u1ed3ng th\u1eddi, th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt, \u0111\u1ed5i m\u1edbi, \u0111\u1ea9y m\u1ea1nh c\u1ea3i ti\u1ebfn, s\u1eafp x\u1ebfp l\u1ea1i b\u1ed9 m\u00e1y cho ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n c\u1ee7a kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng. \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u00e0 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c nh\u1eefng t\u00e1c \u0111\u1ed9ng, \u1ea3nh h\u01b0\u1edfng c\u1ee7a CMCN 4.0 \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, t\u1eeb \u0111\u00f3 h\u1ecdc t\u1eadp v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0o t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT \u0111\u1ec3 ti\u1ebft ki\u1ec7m ngu\u1ed3n l\u1ef1c v\u00e0 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng hi\u1ec7u qu\u1ea3, v\u00ed d\u1ee5 nh\u01b0 trong c\u00f4ng t\u00e1c l\u01b0u tr\u1eef s\u1ed1 li\u1ec7u s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft nh\u1eb1m tr\u00e1nh r\u1ee7i ro c\u00f3 th\u1ec3 x\u1ea3y ra, r\u00fat ng\u1eafn th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c truy\u1ec1n th\u1ed1ng nh\u01b0 ghi ch\u00e9p, th\u1ed1ng k\u00ea,\u2026<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>L\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng, x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n doanh nghi\u1ec7p c\u1ee7a m\u00ecnh<\/i><\/b>, c\u0103n c\u1ee9 v\u00e0o m\u1ed9t s\u1ed1 y\u1ebfu t\u1ed1 nh\u01b0: Quy m\u00f4, l\u0129nh v\u1ef1c, n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, ti\u1ec1m l\u1ef1c t\u00e0i ch\u00ednh, tr\u00ecnh \u0111\u1ed9 c\u00f4ng ngh\u1ec7,&#8230; Ngo\u00e0i vi\u1ec7c ti\u1ebfp thu v\u00e0 h\u1ecdc h\u1ecfi qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y KTQT c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf tr\u00ean th\u1ebf gi\u1edbi, v\u1edbi th\u1ef1c tr\u1ea1ng hi\u1ec7n nay, khi c\u00f3 t\u1edbi 62,6% doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam (Theo T\u1ed5ng c\u1ee5c th\u1ed1ng k\u00ea, 2018) thu\u1ed9c khu v\u1ef1c quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf, y\u00eau c\u1ea7u \u0111\u1eb7t ra chung \u0111\u1eb7t ra l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t m\u00f4 h\u00ecnh hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c, theo \u0111\u00f3 m\u00f4 h\u00ecnh k\u1ebft h\u1ee3p KTQT v\u00e0 KTTC trong m\u1ed9t b\u1ed9 m\u00e1y l\u00e0 l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Ch\u00fa tr\u1ecdng c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o, n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 v\u00e0 kh\u1ea3 n\u0103ng th\u00edch nghi, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin cho ng\u01b0\u1eddi l\u00e0m KTQT<\/i><\/b>, b\u1eb1ng vi\u1ec7c khuy\u1ebfn kh\u00edch tham gia c\u00e1c cu\u1ed9c thi, c\u00e1c l\u1edbp hu\u1ea5n luy\u1ec7n, trao \u0111\u1ed5i, h\u1ed9i th\u1ea3o c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc. Cu\u1ed9c CMCN 4.0 d\u1eabn \u0111\u1ebfn nhi\u1ec1u s\u1ef1 thay \u0111\u1ed5i l\u1edbn trong \u0111\u00f3 ph\u1ea3i k\u1ec3 \u0111\u1ebfn s\u1ef1 thay th\u1ebf c\u1ee7a c\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi nhi\u1ec1u c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, \u0111\u00f2i h\u1ecfi \u0111\u1ed9i ng\u0169 lao \u0111\u1ed9ng ngo\u00e0i vi\u1ec7c c\u00f3 tr\u00ecnh \u0111\u1ed9 v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p c\u1ee5 c\u1ea7n am hi\u1ec3u v\u00e0 bi\u1ebft s\u1eed d\u1ee5ng CNTT trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>H\u1ecdc t\u1eadp kinh nghi\u1ec7m t\u1ed5 ch\u1ee9c KTQT c\u1ee7a c\u00e1c n\u01b0\u1edbc ti\u00ean ti\u1ebfn nh\u01b0 M\u1ef9, Ph\u00e1p, Singapore tr\u00ean th\u1ebf gi\u1edbi<\/i><\/b>. Song song v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7 k\u1ef9 thu\u1eadt, c\u00e1c m\u00f4 h\u00ecnh KTQT c\u0169ng c\u00f3 s\u1ef1 c\u1ea3i ti\u1ebfn v\u00e0 thay \u0111\u1ed5i nh\u1ea5t \u0111\u1ecbnh. Tr\u01b0\u1edbc s\u1ef1 t\u00e1c \u0111\u1ed9ng c\u1ee7a CMCN 4.0 doanh nghi\u1ec7p Vi\u1ec7t Nam c\u0169ng c\u1ea7n h\u1ecdc h\u1ecfi, ti\u1ebfp thu, trao \u0111\u1ed5i kinh nghi\u1ec7m v\u1edbi c\u00e1c hi\u1ec7p h\u1ed9i c\u0169ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c tr\u00ean th\u1ebf gi\u1edbi \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng v\u00e0 v\u1eadn h\u00e0nh v\u00e0o th\u1ef1c ti\u1ec5n c\u1ee7a doanh nghi\u1ec7p m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb th\u1ef1c s\u1ef1 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. Tuy v\u1eady, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ch\u00fa t\u00e2m v\u00e0o vi\u1ec7c t\u1ed1i \u01b0u c\u00e1ch th\u1ee9c l\u00e0m vi\u1ec7c v\u00e0 s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u00ecnh n\u00e2ng cao n\u0103ng su\u1ea5t, hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<div class=\"td-post-content tagdiv-type\" style=\"text-align: justify;\">\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ec3 gi\u00fap gi\u1ea3i ph\u00f3ng nh\u00e2n l\u1ef1c, gi\u1ea3m thi\u1ec3u kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cho ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n trong c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, MISA \u0111\u00e3 ph\u00e1t tri\u1ec3n <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/a><\/span><\/span>\u00a0v\u1edbi l\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n t\u1eeb\u00a0H\u00f3a \u0111\u01a1n, B\u1ea3ng k\u00ea ng\u00e2n h\u00e0ng\u2026\u00a0<i>ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a th\u1eddi gian nh\u1eadp li\u1ec7u<\/i>.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c ph\u1ea7n h\u00e0nh c\u00f4ng n\u1ee3, ti\u1ec1n l\u01b0\u01a1ng, nghi\u1ec7p v\u1ee5 kho\u2026<em>T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p<\/em>\u00a0b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu ph\u00e1t hi\u1ec7n sai s\u00f3t.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">K\u1ebft n\u1ed1i: H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, b\u00e1n h\u00e0ng, Ng\u00e2n h\u00e0ng, H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1, Ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng\u2026 t\u1ea1o th\u00e0nh <em>h\u1ec7 sinh th\u00e1i x\u1eed l\u00fd d\u1eef li\u1ec7u nhanh, ti\u1ec7n l\u1ee3i<\/em><\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">Truy c\u1eadp l\u00e0m vi\u1ec7c m\u1ecdi l\u00fac m\u1ecdi n\u01a1i qua Internet, gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n l\u00e0m vi\u1ec7c online<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/dang-ky-tu-van\/?p=amis-ke-toan&amp;utm_source=NT_PMKT&amp;utm_medium=Blog_AMIS&amp;utm_campaign=TCKT&amp;utm_term=DKTV_Form&amp;utm_content=to-chuc-bo-may-ke-toan-quan-tri\" 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