{"id":430,"date":"2023-05-12T01:33:27","date_gmt":"2023-05-12T01:33:27","guid":{"rendered":"https:\/\/btwnummer.com\/?p=430"},"modified":"2023-06-03T02:53:07","modified_gmt":"2023-06-03T02:53:07","slug":"vai-tro-cua-nganh-ke-toan","status":"publish","type":"post","link":"https:\/\/btwnummer.com\/2023\/05\/12\/vai-tro-cua-nganh-ke-toan\/","title":{"rendered":"Vai tr\u00f2 quan tr\u1ecdng c\u1ee7a ng\u00e0nh k\u1ebf to\u00e1n"},"content":{"rendered":"
Ng\u00e0y nay c\u00f4ng ngh\u1ec7 k\u1ef9 thu\u1eadt ph\u00e1t tri\u1ec3n c\u00e1c doanh nghi\u1ec7p m\u1ecdc l\u00ean nh\u01b0 n\u1ea5m, k\u00e8m theo \u0111\u00f3 l\u00e0 s\u1ef1 thi\u1ebfu v\u1eafng nh\u00e2n s\u1ef1 \u1edf c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c, \u0111\u1eb7c bi\u1ec7t l\u00e0 \u1edf v\u1ecb tr\u00ed k\u1ebf to\u00e1n v\u00ec \u0111\u00e2y l\u00e0 v\u1ecb tr\u00ed kh\u00f4ng th\u1ec3 thi\u1ebfu v\u00e0 g\u00f3p ph\u1ea7n c\u1ea5u h\u00ecnh n\u00ean b\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. <\/span>Nh\u00ecn s\u01a1 qua th\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t ngh\u1ec1 kh\u00e1 \u0111\u01a1n gi\u1ea3n ch\u1ec9 c\u1ea7n gi\u1ea3i quy\u1ebft v\u00e0 x\u1eed l\u00fd nh\u1eefng con s\u1ed1 h\u01b0ng ph\u1ea5n th\u1ef1c ch\u1ea5t \u0111\u00e2y l\u00e0 v\u1ecb tr\u00ed r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u00ecnh h\u00ecnh kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c.<\/span><\/span><\/span><\/p>\n <\/p>\n <\/p>\n K\u1ebf to\u00e1n l\u00e0 c\u00f4ng vi\u1ec7c ghi ch\u00e9p, thu nh\u1eadn, x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111\u1ed3ng th\u1eddi cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. <\/span>\u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed c\u00f3 vai tr\u00f2 thi\u1ebft y\u1ebfu trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/span><\/p>\n Ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 k\u1ebf to\u00e1n vi\u00ean, th\u00f4ng th\u01b0\u1eddng c\u00e1c k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t b\u1eb1ng c\u1eed nh\u00e2n v\u00e0 \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 gi\u1ea3i th\u00edch th\u00f4ng tin t\u00e0i ch\u00ednh thay v\u00ec ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 thu th\u1eadp th\u00f4ng tin.\u00a0<\/span><\/span><\/span><\/p>\n K\u1ebf to\u00e1n l\u00e0 m\u1ed9t thu\u1eadt ng\u1eef r\u1ea5t r\u1ed9ng bao g\u1ed3m nhi\u1ec1u ch\u1ee9c danh c\u00f4ng vi\u1ec7c v\u00e0 vai tr\u00f2 kh\u00e1c nhau trong m\u1ed9t doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. <\/span>Th\u00f4ng th\u01b0\u1eddng c\u00f3 ba lo\u1ea1i k\u1ebf to\u00e1n ch\u00ednh l\u00e0: k\u1ebf to\u00e1n c\u00f4ng, k\u1ebf to\u00e1n qu\u1ea3n l\u00fd v\u00e0 k\u1ebf to\u00e1n ch\u00ednh ph\u1ee7. <\/span>Ngo\u00e0i ki\u1ec3m to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean b\u00ean ngo\u00e0i c\u00f2n c\u00f3 quan h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi nhau.<\/span><\/span><\/span><\/p>\n Trong m\u1ed9t doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng s\u1ebd c\u00f3 \u00edt nh\u1ea5t m\u1ed9t k\u1ebf to\u00e1n vi\u00ean, ho\u1ea1t \u0111\u1ed9ng v\u1edbi m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 kinh doanh sinh l\u1eddi, qua \u0111\u00f3 h\u1ecd s\u1ebd theo d\u00f5i c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c k\u1ebft qu\u1ea3 b\u1eb1ng nhi\u1ec1u c\u00e1ch kh\u00e1c nhau nhau. <\/span>D\u1ef1a v\u00e0o nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u00f3 th\u00ec doanh nghi\u1ec7p s\u1ebd \u0111\u01b0a ra nh\u1eefng \u0111\u00e1nh gi\u00e1 v\u00e0 h\u01b0\u1edbng \u0111i ph\u00f9 h\u1ee3p v\u1edbi m\u00ecnh.<\/span><\/span><\/span><\/p>\n Trong m\u1ed9t doanh nghi\u1ec7p th\u00ec k\u1ebf to\u00e1n c\u00f3 nh\u1eefng nhi\u1ec7m v\u1ee5 ch\u00ednh nh\u01b0 sau:<\/span><\/span><\/span><\/p>\n \u00a0\u00a0– Thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, s\u1ed1 li\u1ec7u theo \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0– Ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n thu, chi t\u00e0i ch\u00ednh, ngh\u0129a v\u1ee5 thu, thanh to\u00e1n n\u1ee3, ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 c\u1ea5u th\u00e0nh t\u00e0i s\u1ea3n.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0– Ph\u00e2n chia th\u00f4ng tin, s\u1ed1 li\u1ec7u; <\/span>tham m\u01b0u, \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/span><\/span><\/p>\n <\/p>\n <\/p>\n Do s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a khoa h\u1ecdc k\u1ef9 thu\u1eadt, t\u1ef1 \u0111\u1ed9ng h\u00f3a trong s\u1ea3n xu\u1ea5t-c\u00e1c c\u00f4ng c\u1ee5 c\u1ee7a khoa to\u00e1n v\u00e0 khoa h\u1ecdc, c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n kh\u00f4ng c\u00f2n mang n\u1eb7ng t\u00ednh th\u1ee7 c\u00f4ng v\u00e0 ng\u00e0y c\u00e0ng linh ho\u1ea1t, thu\u1eadn ti\u1ec7n h\u01a1n khi \u00e1p d\u1ee5ng use the software k\u1ebf to\u00e1n v\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3. <\/span>Tuy nhi\u00ean, n\u1ed9i dung v\u00e0 vai tr\u00f2 c\u1ee7a c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u0169ng kh\u00f4ng c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i.<\/span><\/span><\/span><\/p>\n <\/p>\n M\u1eb7c d\u00f9 nhi\u1ec7m v\u1ee5 h\u1eb1ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n s\u1ebd kh\u00e1c nhau t\u00f9y theo v\u1ecb tr\u00ed v\u00e0 t\u1ed5 ch\u1ee9c nh\u01b0ng nhi\u1ec7m v\u1ee5 ch\u1ee7 y\u1ebfu c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n l\u00e0:<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0-B\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh c\u0169ng nh\u01b0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c lu\u1eadt v\u00e0 quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n gi\u00fap ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p tr\u00f4i ch\u1ea3y, doanh nghi\u1ec7p ch\u1ec9 t\u1ed3n t\u1ea1i khi c\u00f3 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c doanh nghi\u1ec7p kinh t\u1ebf v\u00e0 d\u00f2ng ti\u1ec1n \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n. <\/span>C\u00e1c nhi\u1ec7m v\u1ee5 ph\u00e1t sinh c\u1ee7a nghi\u1ec7p v\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp k\u1ebf to\u00e1n h\u1ee3p l\u00fd v\u00e0 ghi ch\u00e9p k\u1ecbp th\u1eddi.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– Gi\u00fap qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro v\u1ec1 th\u1eddi gian n\u1ed9i b\u1ed9.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n gi\u00fap nh\u00e0 qu\u1ea3n l\u00fd theo d\u00f5i t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u1eeb doanh thu \u0111\u1ebfn chi ph\u00ed ph\u00e1t sinh, \u0111\u1ed3ng th\u1eddi c\u0169ng ph\u00e1t hi\u1ec7n nh\u1eefng b\u1ea5t th\u01b0\u1eddng v\u1ec1 m\u1eb7t t\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 h\u01b0\u1edbng gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– C\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n l\u00e0 c\u01a1 s\u1edf, b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng khi doanh nghi\u1ec7p ph\u00e1t sinh tranh ch\u1ea5p t\u1ed1 t\u1ee5ng th\u01b0\u01a1ng m\u1ea1i.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 v\u00e0 thu\u1ebf doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– Gi\u00fap doanh nghi\u1ec7p c\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169ng nh\u01b0 k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc nh\u01b0 l\u00e3i su\u1ea5t vay Ng\u00e2n h\u00e0ng \u01b0u \u0111\u00e3i,…<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– <\/span><\/span><\/b>Nh\u1edd k\u1ebf to\u00e1n, Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 t\u1eeb \u0111\u00f3 t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c th\u1ed1ng k\u00ea, c\u00e1c Nh\u00e0 n\u01b0\u1edbc gi\u1ea3i quy\u1ebft c\u00e1c tranh ch\u1ea5p v\u1ec1 quy\u1ec1n l\u1ee3i gi\u1eefa c\u00e1c doanh nghi\u1ec7p.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– K\u1ebf to\u00e1n gi\u00fap Nh\u00e0 n\u01b0\u1edbc t\u00ecm ra c\u00e1ch t\u00ednh thu\u1ebf t\u1ed1t nh\u1ea5t h\u1ea1n ch\u1ebf th\u1ea5t thu thu\u1ebf, sai ph\u1ea1m trong ch\u00ednh s\u00e1ch thu\u1ebf.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u h\u1eefu \u00edch cho c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i,.. x\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng c\u00f3 kh\u1ea3 n\u0103ng ph\u1ee5 tr\u00e1ch nhi\u1ec7m v\u1ee5, c\u01b0\u01a1ng v\u1ecb qu\u1ea3n l\u00fd v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u h\u1eefu \u00edch cho vi\u1ec7c \u0111\u00e1nh gi\u00e1.<\/span><\/span><\/span><\/p>\n \u00a0\u00a0\u00a0– \u0110\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf qu\u1ed1c gia, k\u1ebf to\u00e1n l\u01b0u \u00fd v\u1edbi ch\u00ednh quy\u1ec1n trong vi\u1ec7c so\u1ea1n th\u1ea3o c\u0169ng nh\u01b0 ban h\u00e0nh c\u00e1c lu\u1eadt l\u1ec7 v\u1ec1 thu\u1ebf, thi\u1ebft l\u1eadp c\u00e1c ch\u00ednh s\u00e1ch kinh t\u1ebf \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u01b0\u01a1ng m\u1ea1i v\u00e0 kinh t\u1ebf n\u01b0\u1edbc nh\u00e0 .<\/span><\/span><\/span><\/p>\n Vai tr\u00f2 c\u1ee7a t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty c\u00f3 s\u1ef1 li\u00ean quan m\u1eadt thi\u1ebft v\u1edbi nhau. <\/span>Theo \u0111\u00f3, c\u00e1c t\u00e0i ch\u00ednh doanh nghi\u1ec7p s\u1ebd th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u1ec3n d\u1ecbch v\u1eadn \u0111\u1ed9ng c\u1ee7a c\u00e1c d\u00f2ng gi\u00e1 tr\u1ecb ph\u1ee5c v\u1ee5 trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. <\/span>C\u00e1c b\u1ed9 ph\u1eadn n\u00e0y s\u1ebd x\u00e1c \u0111\u1ecbnh \u0111\u00fang nhu c\u1ea7u c\u1ea7n thi\u1ebft c\u1ee7a doanh nghi\u1ec7p nh\u01b0 nhu c\u1ea7u huy \u0111\u1ed9ng v\u1ed1n, l\u1ef1a ch\u1ecdn c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3, c\u00e1c ph\u01b0\u01a1ng th\u1ee9c ch\u1ecbu \u0111\u00f2n b\u1ea9y kinh doanh \u0111\u1ec3 huy \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n\u2026<\/span><\/span><\/span><\/p>\n <\/p>\n – M\u1ed9t b\u1ed9 m\u00e1y k\u1ebf to\u00e1n m\u1ea1nh, s\u1ed5 s\u00e1ch r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch linh ho\u1ea1t s\u1ebd gi\u00fap ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh kinh doanh \u0111\u1ea1t hi\u1ec7u qu\u1ea3. <\/span>M\u1eb7t kh\u00e1c, s\u1ed5 r\u00f5 r\u00e0ng r\u00f5 r\u00e0ng th\u00ec vi\u1ec7c quy\u1ebft \u0111\u1ecbnh t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng s\u1ebd nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian h\u01a1n. <\/span>Ho\u1ea1t \u0111\u1ed9ng n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p theo d\u00f5i th\u01b0\u1eddng xuy\u00ean t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, nh\u1edd \u0111\u00f3 m\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd s\u1ebd \u0111i\u1ec1u h\u00e0nh tr\u00f4i n\u1ed5i h\u01a1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng, qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1t.<\/span><\/span><\/span><\/p>\n – C\u00f3 th\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c t\u1ea7m quan tr\u1ecdng c\u1ee7a nh\u00e2n vi\u00ean trong vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00f4ng vi\u1ec7c kinh doanh, \u0111\u01b0a ra c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn m\u00e0 b\u1ea5t k\u1ef3 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n \u0111\u1ebfn.<\/span><\/span><\/span><\/p>\n T\u00f3m t\u1eaft l\u1ea1i \u0111\u00e2y l\u00e0 ng\u00e0nh gi\u00fap doanh nghi\u1ec7p c\u00f3 th\u1ec3 qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t tri\u1ec3n m\u1ed9t ch\u1ee7 \u0111\u1ed9ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>\u0110\u1ed3ng th\u1eddi c\u0169ng gi\u00fap c\u00e1c nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd t\u1ed1t h\u01a1n \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng ch\u00ednh s\u00e1ch v\u00e0 thu\u1ebf ph\u00f9 h\u1ee3p<\/span><\/span><\/span><\/p>\n Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin v\u1ec1 ng\u00e0nh k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0110\u1ea1i h\u1ecdc Th\u00e0nh \u0111\u00f4ng t\u1ed5ng h\u1ee3p v\u00e0 d\u00e0nh ra cho qu\u00fd b\u1ea1n \u0111\u1ecdc \u0111\u1ec3 c\u00f3 th\u1ec3 tham kh\u1ea3o v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ng\u00e0nh h\u1ecdc. <\/span>N\u1ebfu c\u00f3 g\u00ec th\u1eafc m\u1eafc hay sai s\u00f3t v\u1ec1 b\u00e0i vi\u1ebft, xin li\u00ean h\u1ec7 v\u1ec1 Ph\u00f2ng tuy\u1ec3n sinh \u0110\u1ea1i H\u1ecdc Th\u00e0nh \u0110\u00f4ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i \u0111\u00e1p <\/span><\/span><\/span>.<\/span><\/span><\/span><\/p>\n <\/p>\nK\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/span><\/span><\/span><\/h2>\n
Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n<\/span><\/span><\/span><\/h2>\n
Vai tr\u00f2 v\u00e0 nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n<\/span><\/span><\/span><\/h2>\n
Vai tr\u00f2 c\u1ee7a <\/span><\/span>k\u1ebf to\u00e1n trong doanh nghi\u1ec7p<\/span><\/span><\/a> :<\/span><\/span><\/b><\/h3>\n
Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc:<\/span><\/span><\/b><\/h3>\n
V\u1eady t\u1ea1i sao doanh nghi\u1ec7p v\u00e0 nh\u00e0 n\u01b0\u1edbc l\u1ea1i c\u1ea7n \u0111\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n?<\/span><\/span><\/span><\/h2>\n