{"id":13518,"date":"2024-11-28T04:05:37","date_gmt":"2024-11-28T04:05:37","guid":{"rendered":"https:\/\/jnt.asia\/?p=13518"},"modified":"2024-11-29T04:06:26","modified_gmt":"2024-11-29T04:06:26","slug":"chuan-muc-ke-toan-cong-quoc-te-doanh-nghiep-can-biet","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/chuan-muc-ke-toan-cong-quoc-te-doanh-nghiep-can-biet\/","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf: Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft"},"content":{"rendered":"<b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111ang tr\u1edf th\u00e0nh ti\u00eau chu\u1ea9n kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p to\u00e0n c\u1ea7u. Khi th\u1ecb tr\u01b0\u1eddng ng\u00e0y c\u00e0ng m\u1edf r\u1ed9ng v\u00e0 li\u00ean k\u1ebft, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, tin c\u1eady v\u00e0 h\u1ee3p ph\u00e1p trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft c\u1ee7a <\/span><a href=\"https:\/\/jnt.asia\/en\/\"><b>JNT<\/b><\/a><span style=\"font-weight: 400;\"> s\u1ebd cung c\u1ea5p cho b\u1ea1n c\u00e1i nh\u00ecn s\u00e2u s\u1eafc v\u1ec1 <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0 l\u00fd do v\u00ec sao doanh nghi\u1ec7p c\u1ea7n n\u1eafm v\u1eefng \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 trong m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh to\u00e0n c\u1ea7u, n\u00e2ng cao uy t\u00edn v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span>\r\n<h2><b>T\u00ecm hi\u1ec3u v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><\/h2>\r\n<h3><b>\u0110\u1ecbnh ngh\u0129a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><\/h3>\r\n<b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> (International Public Sector Accounting Standards &#8211; IPSAS) l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m h\u01b0\u1edbng d\u1eabn v\u00e0 chu\u1ea9n h\u00f3a vi\u1ec7c ghi ch\u00e9p, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh trong khu v\u1ef1c c\u00f4ng.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng, bao g\u1ed3m c\u00e1c ch\u00ednh ph\u1ee7, t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng quy\u1ec1n kh\u00e1c.<\/span>\r\n<h3><b>M\u1ee5c \u0111\u00edch v\u00e0 vai tr\u00f2<\/b><\/h3>\r\n<b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c trong khu v\u1ef1c c\u00f4ng.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c chu\u1ea9n m\u1ef1c n\u00e0y gi\u00fap c\u1ea3i thi\u1ec7n t\u00ednh th\u1ed1ng nh\u1ea5t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng so s\u00e1nh hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng tr\u00ean to\u00e0n c\u1ea7u.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c c\u00f4ng v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng h\u1ee3p l\u00fd c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a qu\u1ed1c gia.<\/span>\r\n\r\n<b><i>Xem th\u00eam: <\/i><\/b><a href=\"https:\/\/jnt.asia\/en\/chuan-muc-ke-toan-vas\/\"><b><i>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS v\u00e0 nh\u1eefng \u0111i\u1ec1u b\u1ea1n c\u1ea7n bi\u1ebft<\/i><\/b><\/a>\r\n<h2><b>C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><\/h2>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13520 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/nguyen-tac.jpg\" alt=\"C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf\" width=\"800\" height=\"420\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/nguyen-tac.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/nguyen-tac-460x242.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/nguyen-tac-768x403.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/nguyen-tac-18x9.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">C\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a chu<\/span><\/i><i><span style=\"font-weight: 400;\">\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/span><\/i><\/p>\r\n\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ed3n t\u00edch y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng ph\u1ea3i ghi nh\u1eadn doanh thu v\u00e0 chi ph\u00ed khi ch\u00fang ph\u00e1t sinh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u1eb7t ho\u1eb7c thanh to\u00e1n.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Theo nguy\u00ean t\u1eafc n\u00e0y, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng c\u1ea7n ph\u1ea3i chu\u1ea9n b\u1ecb b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng h\u1ecd s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai g\u1ea7n, tr\u1eeb khi c\u00f3 b\u1eb1ng ch\u1ee9ng ng\u01b0\u1ee3c l\u1ea1i.<\/span><b>\u00a0<\/b>\r\n\r\n<b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh kh\u1ea3 n\u0103ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a t\u1ed5 ch\u1ee9c, \u0111\u1ea3m b\u1ea3o t\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0 tin c\u1eady.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd tr\u00ecnh b\u00e0y m\u1ed9t c\u00e1ch trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00f3 ngh\u0129a l\u00e0 c\u00e1c b\u00e1o c\u00e1o ph\u1ea3i ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n t\u00e0i ch\u00ednh \u0111\u00e3 di\u1ec5n ra, tu\u00e2n th\u1ee7 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf.<\/b>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n nh\u1ea5t qu\u00e1n qua c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, tr\u1eeb khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u1ea7n thi\u1ebft v\u00e0 h\u1ee3p l\u00fd.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh so s\u00e1nh c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qua c\u00e1c n\u0103m, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u1ec1 vi\u1ec7c duy tr\u00ec t\u00ednh li\u00ean t\u1ee5c trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span>\r\n<h2><b>C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf ch\u1ee7 y\u1ebfu<\/b><\/h2>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13521 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/cac-chuan-muc-ke-toan-quoc-te.jpg\" alt=\"C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf ch\u1ee7 y\u1ebfu\" width=\"800\" height=\"466\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/cac-chuan-muc-ke-toan-quoc-te.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/cac-chuan-muc-ke-toan-quoc-te-460x268.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/cac-chuan-muc-ke-toan-quoc-te-768x447.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/cac-chuan-muc-ke-toan-quoc-te-18x10.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">C\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/i><\/p>\r\n\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>IPSAS 1: Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">IPSAS 1 quy \u0111\u1ecbnh c\u00e1ch th\u1ee9c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, h\u1ee3p l\u00fd v\u00e0 nh\u1ea5t qu\u00e1n.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">N\u00f3 y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c thay \u0111\u1ed5i trong v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>IPSAS 2: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c c\u00f4ng tr\u00ecnh b\u00e0y d\u00f2ng ti\u1ec1n ra v\u00e0o trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u00fap ng\u01b0\u1eddi d\u00f9ng hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kh\u1ea3 n\u0103ng thanh kho\u1ea3n v\u00e0 lu\u1ed3ng ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u1ec1 ngu\u1ed3n ti\u1ec1n v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ch\u00fang.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>IPSAS 3: Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, thay \u0111\u1ed5i \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 sai s\u00f3t<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">IPSAS 3 h\u01b0\u1edbng d\u1eabn c\u00e1ch \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, x\u1eed l\u00fd c\u00e1c thay \u0111\u1ed5i trong \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n v\u00e0 c\u00e1ch s\u1eeda ch\u1eefa c\u00e1c sai s\u00f3t trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. N\u00f3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c thay \u0111\u1ed5i v\u00e0 sai s\u00f3t \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y minh b\u1ea1ch, ch\u00ednh x\u00e1c.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>IPSAS 24: Tr\u00ecnh b\u00e0y th\u00f4ng tin ng\u00e2n s\u00e1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c n\u00e0y y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng tr\u00ecnh b\u00e0y th\u00f4ng tin ng\u00e2n s\u00e1ch c\u00f9ng v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, nh\u1eb1m cung c\u1ea5p s\u1ef1 so s\u00e1nh gi\u1eefa ng\u00e2n s\u00e1ch d\u1ef1 ki\u1ebfn v\u00e0 k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 n\u00e2ng cao tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>C\u00e1c chu\u1ea9n m\u1ef1c quan tr\u1ecdng kh\u00e1c<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c chu\u1ea9n m\u1ef1c tr\u00ean, c\u00f2n c\u00f3 c\u00e1c IPSAS kh\u00e1c nh\u01b0 IPSAS 17 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 IPSAS 19 v\u1ec1 d\u1ef1 ph\u00f2ng, n\u1ee3 ph\u1ea3i tr\u1ea3. M\u1ed7i chu\u1ea9n m\u1ef1c \u0111\u1ec1u c\u00f3 vai tr\u00f2 trong vi\u1ec7c h\u01b0\u1edbng d\u1eabn v\u00e0 quy \u0111\u1ecbnh c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 trong khu v\u1ef1c c\u00f4ng.<\/span>\r\n\r\n<b><i>Xem th\u00eam: <\/i><\/b><a href=\"https:\/\/jnt.asia\/en\/tim-hieu-ve-xbrl-cong-cu-doi-moi-quan-ly-du-lieu-tai-chinh\/\"><b><i>T\u00ecm hi\u1ec3u v\u1ec1 XBRL: C\u00f4ng c\u1ee5 \u0111\u1ed5i m\u1edbi qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh<\/i><\/b><\/a>\r\n<h2><b>\u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf mang l\u1ea1i l\u1ee3i \u00edch g\u00ec?<\/b><\/h2>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>N\u00e2ng cao s\u1ef1 minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m khi gi\u1ea3i tr\u00ecnh<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13522 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/minh-bach.jpg\" alt=\"N\u00e2ng cao s\u1ef1 minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m khi gi\u1ea3i tr\u00ecnh\" width=\"800\" height=\"449\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/minh-bach.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/minh-bach-460x258.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/minh-bach-768x431.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/minh-bach-18x10.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">N\u00e2ng cao s\u1ef1 minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m khi gi\u1ea3i tr\u00ecnh<\/span><\/i><\/p>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> gi\u00fap c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch minh b\u1ea1ch, \u0111\u00e1ng tin c\u1eady v\u00e0 d\u1ec5 d\u00e0ng ki\u1ec3m tra. \u0110i\u1ec1u n\u00e0y gi\u00fap n\u00e2ng cao tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh tr\u01b0\u1edbc c\u00f4ng ch\u00fang v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>C\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng so s\u00e1nh gi\u1eefa c\u00e1c qu\u1ed1c gia<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Nh\u1edd v\u00e0o <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp theo c\u00e1c ti\u00eau chu\u1ea9n chung, gi\u00fap d\u1ec5 d\u00e0ng so s\u00e1nh gi\u1eefa c\u00e1c qu\u1ed1c gia ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng kh\u00e1c nhau.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y h\u1ed7 tr\u1ee3 c\u00e1c nh\u00e0 ph\u00e2n t\u00edch v\u00e0 t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean d\u1eef li\u1ec7u minh b\u1ea1ch.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> gi\u00fap t\u0103ng ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, khi h\u1ecd c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c qu\u1ed1c gia ho\u1eb7c t\u1ed5 ch\u1ee9c d\u1ef1a tr\u00ean c\u00e1c chu\u1ea9n m\u1ef1c to\u00e0n c\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i \u0111\u1ea7u t\u01b0 v\u00e0 h\u1ee3p t\u00e1c kinh t\u1ebf qu\u1ed1c t\u1ebf.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>T\u0103ng ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">B\u1eb1ng c\u00e1ch tu\u00e2n th\u1ee7 <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\">, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f4ng c\u00f3 th\u1ec3 c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o ngu\u1ed3n l\u1ef1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 h\u01a1n.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y g\u00f3p ph\u1ea7n n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch qu\u1ed1c gia.<\/span>\r\n<h2><b>Th\u00e1ch th\u1ee9c khi \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><\/h2>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Chi ph\u00ed tri\u1ec3n khai cao<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13523 aligncenter\" src=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/chi-phi.jpg\" alt=\"Chi ph\u00ed tri\u1ec3n khai\u00a0\" width=\"800\" height=\"567\" srcset=\"https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/chi-phi.jpg 800w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/chi-phi-460x326.jpg 460w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/chi-phi-768x544.jpg 768w, https:\/\/jnt.asia\/wp-content\/uploads\/2024\/11\/chi-phi-18x12.jpg 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\r\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">Chi ph\u00ed tri\u1ec3n khai\u00a0<\/span><\/i><\/p>\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> \u0111\u00f2i h\u1ecfi ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh l\u1edbn cho vi\u1ec7c \u0111\u00e0o t\u1ea1o, n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng v\u00e0 chuy\u1ec3n \u0111\u1ed5i c\u00e1c quy tr\u00ecnh hi\u1ec7n c\u00f3. Vi\u1ec7c n\u00e0y d\u1ec5 g\u00e2y kh\u00f3 kh\u0103n cho c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ng\u00e2n s\u00e1ch h\u1ea1n ch\u1ebf.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Thi\u1ebfu nh\u00e2n l\u1ef1c c\u00f3 chuy\u00ean m\u00f4n<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">M\u1ed9t th\u00e1ch th\u1ee9c l\u1edbn kh\u00e1c l\u00e0 s\u1ef1 thi\u1ebfu h\u1ee5t c\u00e1c chuy\u00ean gia c\u00f3 hi\u1ec3u bi\u1ebft s\u00e2u v\u1ec1 <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c m\u1edbi th\u01b0\u1eddng t\u1ed1n nhi\u1ec1u th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn hi\u1ec7u qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>Thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng hi\u1ec7n c\u00f3 tr\u1edf n\u00ean kh\u00f3 kh\u0103n<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">Nhi\u1ec1u t\u1ed5 ch\u1ee9c \u0111\u00e3 thi\u1ebft l\u1eadp c\u00e1c h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh trong nhi\u1ec1u n\u0103m.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i sang <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> y\u00eau c\u1ea7u thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong c\u00e1c quy tr\u00ecnh hi\u1ec7n h\u00e0nh, \u0111i\u1ec1u n\u00e0y \u0111\u00f4i khi g\u00e2y ra s\u1ef1 x\u00e1o tr\u1ed9n trong ho\u1ea1t \u0111\u1ed9ng h\u00e0ng ng\u00e0y.<\/span>\r\n<ul>\r\n \t<li aria-level=\"1\">\r\n<h3><b>\u0110i\u1ec3m ri\u00eang bi\u1ec7t gi\u1eefa v\u0103n h\u00f3a v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd<\/b><\/h3>\r\n<\/li>\r\n<\/ul>\r\n<span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng <\/span><b>chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> c\u0169ng g\u1eb7p kh\u00f3 kh\u0103n do s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 v\u0103n h\u00f3a v\u00e0 h\u1ec7 th\u1ed1ng ph\u00e1p l\u00fd gi\u1eefa c\u00e1c qu\u1ed1c gia.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 phong c\u00e1ch qu\u1ea3n l\u00fd kh\u00e1c nhau c\u00f3 th\u1ec3 g\u00e2y c\u1ea3n tr\u1edf trong vi\u1ec7c chu\u1ea9n h\u00f3a v\u00e0 \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n c\u1ea7u.<\/span>\r\n\r\n<b><i>Xem th\u00eam: <\/i><\/b><a href=\"https:\/\/jnt.asia\/en\/bao-mat-crypto-wallet-meo-tranh-mat-tien-oan-uong\/\"><b><i>B\u1ea3o m\u1eadt Crypto Wallet: M\u1eb9o tr\u00e1nh m\u1ea5t ti\u1ec1n \u201coan u\u1ed5ng\u201d<\/i><\/b><\/a>\r\n<h2><b>K\u1ebft lu\u1eadn<\/b><\/h2>\r\n<span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft<\/span><b> &#8220;Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf: Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft&#8221;<\/b><span style=\"font-weight: 400;\"> c\u1ee7a <\/span><b>JNT<\/b><span style=\"font-weight: 400;\"> hy v\u1ecdng \u0111\u00e3 cung c\u1ea5p cho b\u1ea1n nh\u1eefng ki\u1ebfn th\u1ee9c c\u1ea7n thi\u1ebft v\u1ec1 t\u1ea7m quan tr\u1ecdng v\u00e0 \u1ee9ng d\u1ee5ng c\u1ee7a Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf trong ho\u1ea1t \u0111\u1ed9ng kinh doanh.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao t\u00ednh minh b\u1ea1ch, thu h\u00fat \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">\u0110\u1ec3 c\u1eadp nh\u1eadt th\u00eam nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n v\u00e0 kinh doanh, h\u00e3y truy c\u1eadp website c\u1ee7a <\/span><b>JNT<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Li\u00ean h\u1ec7 ngay <\/span><b>JNT Consultancy &amp; Services<\/b><span style=\"font-weight: 400;\"> qua th\u00f4ng tin sau \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:<\/span>\r\n\r\n<b>Website: <\/b><a href=\"https:\/\/jnt.asia\/en\/\"><span style=\"font-weight: 400;\">https:\/\/jnt.asia\/<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span>\r\n\r\n<b>Email: <\/b><a href=\"mailto:admin@jnt.asia\"><span style=\"font-weight: 400;\">admin@jnt.asia<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span>\r\n\r\n<b>Hotline | Zalo | Telegram | Whatsapp: <\/b><span style=\"font-weight: 400;\">093 193 6 222<\/span>\r\n\r\n<b>V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n:\u00a0<\/b>\r\n<ul>\r\n \t<li><span style=\"font-weight: 400;\"> T\u1ea7ng 2, To\u00e0 nh\u00e0 Kim \u00c1nh, S\u1ed1 1 Ng\u00f5 78 Duy T\u00e2n, Qu\u1eadn C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i<\/span><\/li>\r\n \t<li><span style=\"font-weight: 400;\"> 143 Ph\u00eda Sau Nguy\u1ec5n C\u01b0 Trinh, Qu\u1eadn 1, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh.<\/span><\/li>\r\n<\/ul>\r\n<b>Th\u1eddi gian l\u00e0m vi\u1ec7c: <\/b><span style=\"font-weight: 400;\">Th\u1ee9 2 \u2013 Th\u1ee9 6 (10:00 \u2013 18:30)<\/span>","protected":false},"excerpt":{"rendered":"<p>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf \u0111ang tr\u1edf th\u00e0nh ti\u00eau chu\u1ea9n kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p [&hellip;]<\/p>","protected":false},"author":2,"featured_media":13519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/13518"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=13518"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/13518\/revisions"}],"predecessor-version":[{"id":13524,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/13518\/revisions\/13524"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/13519"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=13518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=13518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=13518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}