{"id":2428,"date":"2025-09-05T00:31:06","date_gmt":"2025-09-05T07:31:06","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2428"},"modified":"2025-12-22T03:10:50","modified_gmt":"2025-12-22T10:10:50","slug":"kiem-toan-da-quoc-gia","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/","title":{"rendered":"\u8de8\u56fd\u5ba1\u8ba1\u548c\u56fd\u9645\u6807\u51c6\u7684\u4f5c\u7528\u3002"},"content":{"rendered":"<p>\u5728\u5168\u7403\u5316\u65e5\u76ca\u52a0\u5267\u7684\u80cc\u666f\u4e0b\uff0c\u8de8\u56fd\u5ba1\u8ba1\u5df2\u4e0d\u518d\u662f\u964c\u751f\u7684\u6982\u5ff5\uff0c\u800c\u662f\u5168\u7403\u91d1\u878d\u6cbb\u7406\u4f53\u7cfb\u7684\u57fa\u77f3\u3002\u4e0e\u901a\u5e38\u53ea\u5173\u6ce8\u5355\u4e00\u56fd\u5bb6\u5408\u89c4\u6027\u7684\u4f20\u7edf\u56fd\u5185\u5ba1\u8ba1\u4e0d\u540c\uff0c\u8de8\u56fd\u5ba1\u8ba1\u9700\u8981\u5168\u7403\u4e13\u5bb6\u7f51\u7edc\u5bc6\u5207\u534f\u4f5c\uff0c\u4ee5\u6838\u5b9e\u8de8\u591a\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u8d22\u52a1\u62a5\u544a\u7684\u5b8c\u6574\u6027\u3002<\/p>\n<p>\u5728\u65e0\u56fd\u754c\u5546\u4e1a\u73af\u5883\u4e0b\uff0c\u7edf\u4e00\u7684\u8d22\u52a1\u62a5\u544a\u5bf9\u4e8e\u6bcd\u516c\u53f8\u638c\u63a7\u5176\u672c\u5730\u5b50\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u81f3\u5173\u91cd\u8981\u3002\u5c55\u671b2025\u5e74\uff0c\u5ba1\u8ba1\u884c\u4e1a\u5c06\u89c1\u8bc1\u4eba\u5de5\u667a\u80fd\u4e0e\u6838\u5fc3\u804c\u4e1a\u9053\u5fb7\u4ef7\u503c\u89c2\u7684\u6df1\u5ea6\u878d\u5408\u3002\u4eba\u5de5\u667a\u80fd\u80fd\u591f\u77ac\u95f4\u5206\u6790\u6570\u767e\u4e07\u7b14\u4ea4\u6613\uff0c\u4f46\u6700\u7ec8\u4fdd\u969c\u6570\u636e\u53ef\u9760\u6027\u7684\uff0c\u662f\u5ba1\u8ba1\u5e08\u7684\u804c\u4e1a\u9053\u5fb7\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#He_thong_chuan_muc_ke_toan_va_kiem_toan_ap_dung_trong_kiem_toan_da_quoc_gia\" >\u8de8\u56fd\u5ba1\u8ba1\u4e2d\u5e94\u7528\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u51c6\u5219\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Vai_tro_dan_dat_phuong_phap_luan_cua_cac_hang_kiem_toan_lon_trong_mang_luoi_toan_cau\" >\u5927\u578b\u5ba1\u8ba1\u516c\u53f8\u5728\u5168\u7403\u7f51\u7edc\u4e2d\u7684\u65b9\u6cd5\u8bba\u9886\u5bfc\u4f5c\u7528\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Danh_muc_dich_vu_ho_tro_tang_truong_ben_vung_cho_tap_doan_da_quoc_gia\" >\u652f\u6301\u8de8\u56fd\u516c\u53f8\u53ef\u6301\u7eed\u589e\u957f\u7684\u670d\u52a1\u6e05\u5355<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Thuc_trang_va_su_thich_nghi_cua_cac_doanh_nghiep_tai_thi_truong_Viet_Nam\" >\u8d8a\u5357\u5e02\u573a\u73b0\u72b6\u53ca\u4f01\u4e1a\u9002\u5e94\u60c5\u51b5\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Nhung_thach_thuc_moi_trong_kiem_toan_da_quoc_gia_nam_2025\" >2025\u5e74\u8de8\u56fd\u5ba1\u8ba1\u9762\u4e34\u7684\u65b0\u6311\u6218<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Chien_luoc_chuan_bi_cho_doanh_nghiep_Viet_Nam_khi_tham_gia_chuoi_gia_tri_toan_cau\" >\u5e2e\u52a9\u8d8a\u5357\u4f01\u4e1a\u53c2\u4e0e\u5168\u7403\u4ef7\u503c\u94fe\u7684\u6218\u7565\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Tieu_chi_lua_chon_doi_tac_kiem_toan_da_quoc_gia_phu_hop\" >\u9009\u62e9\u5408\u9002\u7684\u8de8\u56fd\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\u7684\u6807\u51c6\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Ket_luan_ve_tuong_lai_cua_nganh_kiem_toan_da_quoc_gia\" >\u5173\u4e8e\u8de8\u56fd\u5ba1\u8ba1\u672a\u6765\u53d1\u5c55\u7684\u7ed3\u8bba<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-da-quoc-gia\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cot_loi_cua_kiem_toan_da_quoc_gia_doi_voi_cac_tap_doan_toan_cau\"><\/span>\u8de8\u56fd\u5ba1\u8ba1\u5bf9\u5168\u7403\u4f01\u4e1a\u7684\u6838\u5fc3\u4f5c\u7528\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4129\" aria-describedby=\"caption-attachment-4129\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4129 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cot-loi-cua-kiem-toan-da-quoc.jpg\" alt=\"Vai tro\u0300 co\u0302\u0301t lo\u0303i cu\u0309a kie\u0302\u0309m toa\u0301n \u0111a quo\u0302\u0301c\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cot-loi-cua-kiem-toan-da-quoc.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cot-loi-cua-kiem-toan-da-quoc-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cot-loi-cua-kiem-toan-da-quoc-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Vai-tro-cot-loi-cua-kiem-toan-da-quoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4129\" class=\"wp-caption-text\">\u8de8\u56fd\u5ba1\u8ba1\u7684\u6838\u5fc3\u4f5c\u7528<\/figcaption><\/figure>\n<p>\u5bf9\u4e8e\u5728\u591a\u4e2a\u56fd\u5bb6\u5f00\u5c55\u4e1a\u52a1\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u56fd\u9645\u5ba1\u8ba1\u662f\u8fdb\u5165\u5168\u7403\u8d44\u672c\u5e02\u573a\u7684\u901a\u884c\u8bc1\u3002\u4ee5\u4e0b\u662f\u8be5\u6d41\u7a0b\u5e26\u6765\u7684\u5b9e\u9645\u76ca\u5904\uff1a<\/p>\n<ul>\n<li>\u786e\u4fdd\u9ad8\u5ea6\u900f\u660e\u6709\u52a9\u4e8e\u4e0e\u56fd\u9645\u6295\u8d44\u8005\u548c\u91d1\u878d\u673a\u6784\u5efa\u7acb\u6218\u7565\u4fe1\u4efb\u3002<\/li>\n<li>\u6ee1\u8db3\u5404\u5730\u533a\u76d1\u7ba1\u673a\u6784\u590d\u6742\u7684\u5408\u89c4\u8981\u6c42\u6709\u52a9\u4e8e\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\u548c\u5de8\u989d\u884c\u653f\u5904\u7f5a\u3002<\/li>\n<li>\u901a\u8fc7\u8bc6\u522b\u8de8\u5883\u8d44\u672c\u6d41\u52a8\u7ba1\u7406\u4e2d\u7684\u7f3a\u9677\u6765\u4f18\u5316\u91d1\u878d\u7ed3\u6784\uff0c\u5c24\u5176\u662f\u5728\u52a8\u8361\u7684\u5168\u7403\u7ecf\u6d4e\u80cc\u666f\u4e0b\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_chuan_muc_ke_toan_va_kiem_toan_ap_dung_trong_kiem_toan_da_quoc_gia\"><\/span>\u8de8\u56fd\u5ba1\u8ba1\u4e2d\u5e94\u7528\u7684\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u51c6\u5219\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u4f7f\u8d8a\u5357\u7684\u8d22\u52a1\u62a5\u544a\u4e0e\u7f8e\u56fd\u3001\u6b27\u6d32\u6216\u65e5\u672c\u516c\u53f8\u7684\u8d22\u52a1\u62a5\u544a\u4fdd\u6301\u4e00\u81f4\uff0c\u91c7\u7528\u56fd\u9645\u6807\u51c6\u52bf\u5728\u5fc5\u884c\u3002\u76ee\u524d\uff0c\u6839\u636e\u8d22\u653f\u90e8\u7b2c345\/QD-BTC\u53f7\u51b3\u5b9a\uff0c\u8d8a\u5357\u6b63\u5728\u52a0\u5feb\u4ece\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u5411\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u7684\u8fc7\u6e21\u3002<\/p>\n<p>\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08ISA\uff09\u5728\u5efa\u7acb\u4e00\u81f4\u7684\u4e13\u4e1a\u5b9e\u8df5\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\uff0c\u5b83\u786e\u4fdd\u6cb3\u5185\u6216\u80e1\u5fd7\u660e\u5e02\u7684\u5ba1\u8ba1\u8d28\u91cf\u4e0e\u4f26\u6566\u6216\u7ebd\u7ea6\u7684\u5ba1\u8ba1\u8d28\u91cf\u76f8\u5f53\u3002\u5728\u4e0e\u6bcd\u516c\u53f8\u5408\u4f5c\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u5de7\u5999\u5730\u5904\u7406\u56fd\u5185\u4f1a\u8ba1\u6cd5\u89c4\u4e0e\u96c6\u56e2\u7279\u5b9a\u62a5\u544a\u8981\u6c42\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u4ee5\u786e\u4fdd\u5408\u5e76\u8d22\u52a1\u8bb0\u5f55\u7684\u4e00\u81f4\u6027\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_dan_dat_phuong_phap_luan_cua_cac_hang_kiem_toan_lon_trong_mang_luoi_toan_cau\"><\/span>\u5927\u578b\u5ba1\u8ba1\u516c\u53f8\u5728\u5168\u7403\u7f51\u7edc\u4e2d\u7684\u65b9\u6cd5\u8bba\u9886\u5bfc\u4f5c\u7528\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u56db\u5927\uff08\u5fb7\u52e4\u3001\u666e\u534e\u6c38\u9053\u3001\u5b89\u6c38\u3001\u6bd5\u9a6c\u5a01\uff09\u53ca\u5176\u4ed6\u5927\u578b\u5ba1\u8ba1\u4e8b\u52a1\u6240\u7684\u5b58\u5728\uff0c\u5851\u9020\u4e86\u8d8a\u5357\u7684\u6700\u4f73\u5b9e\u8df5\u6807\u51c6\u3002\u4ed6\u4eec\u4e0d\u518d\u4ec5\u4ec5\u5ba1\u67e5\u6587\u4ef6\uff0c\u800c\u662f\u91c7\u7528\u57fa\u4e8e\u98ce\u9669\u8bc4\u4f30\u548c\u6df1\u539a\u884c\u4e1a\u77e5\u8bc6\u7684\u5148\u8fdb\u65b9\u6cd5\u3002<\/p>\n<p>\u8fd9\u4e9b\u5ba1\u8ba1\u516c\u53f8\u626e\u6f14\u7740\u77e5\u8bc6\u6865\u6881\u7684\u89d2\u8272\uff0c\u901a\u8fc7\u5168\u7403\u4e13\u5bb6\u7f51\u7edc\u89e3\u51b3\u590d\u6742\u7684\u4f1a\u8ba1\u6280\u672f\u95ee\u9898\u3002\u8fd9\u4e0d\u4ec5\u8ba9\u8de8\u56fd\u516c\u53f8\u5bf9\u5408\u89c4\u6027\u66f4\u6709\u4fe1\u5fc3\uff0c\u800c\u4e14\u6781\u5927\u5730\u63d0\u5347\u4e86\u8d8a\u5357\u8d22\u52a1\u548c\u4f1a\u8ba1\u4eba\u5458\u7684\u80fd\u529b\uff0c\u5e2e\u52a9\u4ed6\u4eec\u638c\u63e1\u73b0\u4ee3\u8d22\u52a1\u7ba1\u7406\u7406\u5ff5\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_muc_dich_vu_ho_tro_tang_truong_ben_vung_cho_tap_doan_da_quoc_gia\"><\/span>\u652f\u6301\u8de8\u56fd\u516c\u53f8\u53ef\u6301\u7eed\u589e\u957f\u7684\u670d\u52a1\u6e05\u5355<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4127\" aria-describedby=\"caption-attachment-4127\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4127 size-full\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Danh-muc-dich-vu-ho-tro-tang-truong-ben-vung-cho-tap-doan-da-quoc-gia.jpg\" alt=\"Danh mu\u0323c di\u0323ch vu\u0323 ho\u0302\u0303 tro\u031b\u0323 ta\u0306ng tru\u031bo\u031b\u0309ng be\u0302\u0300n vu\u031b\u0303ng cho ta\u0323\u0302p \u0111oa\u0300n \u0111a quo\u0302\u0301c gia\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Danh-muc-dich-vu-ho-tro-tang-truong-ben-vung-cho-tap-doan-da-quoc-gia.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Danh-muc-dich-vu-ho-tro-tang-truong-ben-vung-cho-tap-doan-da-quoc-gia-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Danh-muc-dich-vu-ho-tro-tang-truong-ben-vung-cho-tap-doan-da-quoc-gia-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Danh-muc-dich-vu-ho-tro-tang-truong-ben-vung-cho-tap-doan-da-quoc-gia-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4127\" class=\"wp-caption-text\">\u652f\u6301\u8de8\u56fd\u516c\u53f8\u53ef\u6301\u7eed\u589e\u957f\u7684\u670d\u52a1\u6e05\u5355<\/figcaption><\/figure>\n<p>\u5982\u4eca\uff0c\u8de8\u56fd\u5ba1\u8ba1\u516c\u53f8\u63d0\u4f9b\u7684\u670d\u52a1\u65e9\u5df2\u8fdc\u4e0d\u6b62\u7b80\u5355\u7684\u8d26\u52a1\u5ba1\u6838\u3002\u4f01\u4e1a\u901a\u5e38\u5bfb\u6c42\u5176\u5728\u4ee5\u4e0b\u9886\u57df\u7684\u5168\u9762\u652f\u6301\uff1a<\/p>\n<ul>\n<li>\u5ba1\u8ba1\u4e0e\u9274\u8bc1\uff1a\u5b9a\u671f\u6309\u7167\u56fd\u9645\u6807\u51c6\u5ba1\u67e5\u8d22\u52a1\u62a5\u8868\uff0c\u5e76\u8bc4\u4f30\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u6709\u6548\u6027\u3002<\/li>\n<li>\u6700\u4f73\u7a0e\u52a1\u548c\u6cd5\u5f8b\u54a8\u8be2\uff1a\u5168\u9762\u89e3\u51b3\u8f6c\u8ba9\u5b9a\u4ef7\u6311\u6218\uff0c\u5e76\u9075\u5b88\u6bcf\u4e2a\u56fd\u5bb6\u7684\u5177\u4f53\u7a0e\u6cd5\u3002<\/li>\n<li>\u4ea4\u6613\u548c\u5e76\u8d2d\u54a8\u8be2\uff1a\u8fdb\u884c\u6df1\u5165\u7684\u5c3d\u804c\u8c03\u67e5\uff0c\u5e76\u534f\u52a9\u5bf9\u8de8\u5883\u5e76\u8d2d\u4e2d\u7684\u4f01\u4e1a\u8fdb\u884c\u4f30\u503c\u3002<\/li>\n<li>\u8d22\u52a1\u6d41\u7a0b\u73b0\u4ee3\u5316\uff1a\u5b9e\u65bd\u81ea\u52a8\u5316\u62a5\u544a\u7cfb\u7edf\uff0c\u4ee5\u900f\u660e\u3001\u5b9e\u65f6\u7684\u65b9\u5f0f\u7ba1\u7406\u5927\u6570\u636e\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Thuc_trang_va_su_thich_nghi_cua_cac_doanh_nghiep_tai_thi_truong_Viet_Nam\"><\/span>\u8d8a\u5357\u5e02\u573a\u73b0\u72b6\u53ca\u4f01\u4e1a\u9002\u5e94\u60c5\u51b5\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8d8a\u5357\u6301\u7eed\u5438\u5f15\u7740\u5927\u91cf\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u3002\u636e\u8d8a\u5357\u56fd\u5bb6\u7edf\u8ba1\u5c40\u6570\u636e\u663e\u793a\uff0c\u8d8a\u5357\u7684FDI\u6d41\u91cf\u6301\u7eed\u4fdd\u6301\u589e\u957f\uff0c\u5e26\u52a8\u4e86\u5bf9\u8de8\u56fd\u5ba1\u8ba1\u670d\u52a1\u7684\u5de8\u5927\u9700\u6c42\u3002\u56fd\u9645\u5ba1\u8ba1\u516c\u53f8\u4e0d\u4ec5\u670d\u52a1\u4e8eFDI\u9886\u57df\uff0c\u4e5f\u6210\u4e3a\u8d8a\u5357\u4e0a\u5e02\u516c\u53f8\u7684\u53ef\u9760\u5408\u4f5c\u4f19\u4f34\uff0c\u901a\u8fc7\u8bda\u5b9e\u7684\u8d22\u52a1\u62a5\u544a\u5e2e\u52a9\u4fdd\u62a4\u80a1\u4e1c\u5229\u76ca\u3002<\/p>\n<p>\u56fd\u5185\u4f01\u4e1a\u7684\u51c6\u5907\u60c5\u51b5\u4e5f\u5448\u73b0\u79ef\u6781\u53d8\u5316\u3002\u8bb8\u591a\u8d8a\u5357\u5927\u578b\u4f01\u4e1a\u5df2\u63d0\u524d\u4e3b\u52a8\u91c7\u7528\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\uff0c\u4ee5\u4fbf\u66f4\u4fbf\u6377\u5730\u83b7\u5f97\u56fd\u9645\u8d37\u6b3e\u6216\u5728\u6d77\u5916\u5e02\u573a\u53d1\u884c\u503a\u5238\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thach_thuc_moi_trong_kiem_toan_da_quoc_gia_nam_2025\"><\/span>2025\u5e74\u8de8\u56fd\u5ba1\u8ba1\u9762\u4e34\u7684\u65b0\u6311\u6218<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8fdb\u51652025\u5e74\uff0c\u5ba1\u8ba1\u884c\u4e1a\u5c06\u9762\u4e34\u65b0\u7684\u53d8\u6570\uff0c\u9700\u8981\u5728\u6280\u672f\u548c\u6218\u7565\u65b9\u9762\u505a\u597d\u5145\u5206\u51c6\u5907\uff1a<\/p>\n<ul>\n<li>\u7f51\u7edc\u5b89\u5168\u98ce\u9669\u7ba1\u7406\uff1a\u968f\u7740\u91d1\u878d\u6570\u636e\u5728\u4e91\u5e73\u53f0\u4e0a\u8de8\u5883\u4f20\u8f93\uff0c\u4fe1\u606f\u5b89\u5168\u6210\u4e3a\u91cd\u4e2d\u4e4b\u91cd\u3002<\/li>\n<li>\u5168\u7403\u6700\u4f4e\u7a0e\u7387\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\uff1a\u8fd9\u9879\u653f\u7b56\u5f7b\u5e95\u6539\u53d8\u4e86\u8de8\u56fd\u516c\u53f8\u5728\u8d8a\u5357\u7b49\u4eab\u6709\u7a0e\u6536\u4f18\u60e0\u5f85\u9047\u7684\u56fd\u5bb6\u8ba1\u7b97\u7a0e\u540e\u5229\u6da6\u7684\u65b9\u5f0f\u3002<\/li>\n<li>\u53ef\u6301\u7eed\u53d1\u5c55\u76ee\u6807\uff08ESG\uff09\u62a5\u544a\uff1a\u987a\u5e94\u5168\u7403\u8d8b\u52bf\uff0c\u6295\u8d44\u8005\u73b0\u5728\u4e0d\u4ec5\u5173\u6ce8\u5229\u6da6\uff0c\u8fd8\u4f1a\u5173\u6ce8\u516c\u53f8\u5ba1\u8ba1\u7ec4\u5408\u4e2d\u7684\u73af\u5883\u548c\u793e\u4f1a\u6307\u6807\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_chuan_bi_cho_doanh_nghiep_Viet_Nam_khi_tham_gia_chuoi_gia_tri_toan_cau\"><\/span>\u5e2e\u52a9\u8d8a\u5357\u4f01\u4e1a\u53c2\u4e0e\u5168\u7403\u4ef7\u503c\u94fe\u7684\u6218\u7565\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u907f\u514d\u843d\u540e\u5e76\u5145\u5206\u5229\u7528\u8de8\u56fd\u5ba1\u8ba1\u7684\u4f18\u52bf\uff0c\u8d8a\u5357\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u5b8c\u5584\u7684\u9002\u5e94\u6218\u7565\u3002\u53ca\u65e9\u51c6\u5907\u4e0d\u4ec5\u53ef\u4ee5\u51cf\u8f7b\u5408\u89c4\u538b\u529b\uff0c\u8fd8\u80fd\u521b\u9020\u660e\u663e\u7684\u7ade\u4e89\u4f18\u52bf\u3002<\/p>\n<p>\u4ee5\u4e0b\u662f\u4f01\u4e1a\u7b79\u5907\u7684\u5173\u952e\u6b65\u9aa4\u6982\u8ff0\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u51c6\u5907\u533a<\/th>\n<th style=\"text-align: center;\">\u5b9e\u65bd\u5185\u5bb9<\/th>\n<th style=\"text-align: center;\">\u76ee\u6807<\/th>\n<\/tr>\n<tr>\n<td>\u4f1a\u8ba1\u7cfb\u7edf<\/td>\n<td>\u4ece VAS \u8f6c\u6362\u4e3a IFRS\uff0c\u89c4\u8303\u8d22\u52a1\u6570\u636e\u7684\u7ed3\u6784\u3002<\/td>\n<td>\u786e\u4fdd\u62a5\u544a\u5177\u6709\u56fd\u9645\u53ef\u6bd4\u6027\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4eba\u529b\u8d44\u6e90<\/td>\n<td>\u63a5\u53d7\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u4e13\u4e1a\u77e5\u8bc6\u548c\u6570\u636e\u5206\u6790\u5de5\u5177\u4f7f\u7528\u6280\u80fd\u65b9\u9762\u7684\u57f9\u8bad\u3002<\/td>\n<td>\u589e\u5f3a\u81ea\u6211\u7ba1\u7406\u80fd\u529b\u548c\u5185\u90e8\u5ba1\u67e5\u6d41\u7a0b\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4fe1\u606f\u6280\u672f\u7cfb\u7edf<\/td>\n<td>\u5b9e\u65bdERP\u6216\u5176\u4ed6\u9ad8\u5ea6\u5b89\u5168\u7684\u4e91\u7aef\u6570\u636e\u7ba1\u7406\u89e3\u51b3\u65b9\u6848\u3002<\/td>\n<td>\u6570\u636e\u900f\u660e\u5ea6\uff0c\u505a\u597d\u6570\u5b57\u5316\u5ba1\u8ba1\u7684\u51c6\u5907\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4f01\u4e1a\u6587\u5316<\/td>\n<td>\u57f9\u517b\u900f\u660e\u7684\u601d\u7ef4\u6a21\u5f0f\u548c\u57fa\u4e8e\u98ce\u9669\u7684\u6cbb\u7406\u65b9\u5f0f\u3002<\/td>\n<td>\u63d0\u5347\u54c1\u724c\u5728\u6d77\u5916\u5408\u4f5c\u4f19\u4f34\u4e2d\u7684\u58f0\u8a89\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\u610f\uff1a\u6b64\u51c6\u5907\u8fc7\u7a0b\u5e94\u6301\u7eed 1-3 \u5e74\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u6bcf\u4e2a\u4f01\u4e1a\u7684\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_doi_tac_kiem_toan_da_quoc_gia_phu_hop\"><\/span>\u9009\u62e9\u5408\u9002\u7684\u8de8\u56fd\u5ba1\u8ba1\u5408\u4f5c\u4f19\u4f34\u7684\u6807\u51c6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u9009\u62e9\u5ba1\u8ba1\u516c\u53f8\u5e76\u975e\u4ec5\u4ec5\u9009\u62e9\u540d\u6c14\u5927\u7684\uff0c\u800c\u662f\u8981\u9009\u62e9\u4e00\u4e2a\u80fd\u591f\u8fdb\u884c\u957f\u671f\u5408\u4f5c\u7684\u4f19\u4f34\u3002\u4f01\u4e1a\u5e94\u6839\u636e\u4ee5\u4e0b\u6807\u51c6\u8fdb\u884c\u8bc4\u4f30\uff1a<\/p>\n<ul>\n<li>\u5bf9\u4f01\u4e1a\u6240\u5728\u884c\u4e1a\u7684\u5177\u4f53\u7279\u70b9\u6709\u900f\u5f7b\u7684\u4e86\u89e3\uff0c\u5e76\u5728\u4f01\u4e1a\u8fd0\u8425\u7684\u5e02\u573a\u4e2d\u62e5\u6709\u5207\u5b9e\u53ef\u884c\u7684\u8fd0\u8425\u7f51\u7edc\u3002<\/li>\n<li>\u8fd0\u7528\u73b0\u4ee3\u6280\u672f\u4f18\u5316\u6d41\u7a0b\u7684\u80fd\u529b\u6709\u52a9\u4e8e\u8282\u7701\u65f6\u95f4\uff0c\u540c\u65f6\u786e\u4fdd\u9ad8\u53ef\u9760\u6027\u548c\u51c6\u786e\u6027\u3002<\/li>\n<li>\u826f\u597d\u7684\u58f0\u8a89\u548c\u5bf9\u8d28\u91cf\u7684\u627f\u8bfa\uff0c\u5c24\u5176\u662f\u5728\u7a0e\u52a1\u6216\u98ce\u9669\u7ba1\u7406\u7b49\u6218\u7565\u95ee\u9898\u4e0a\u63d0\u4f9b\u54a8\u8be2\u7684\u80fd\u529b\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_ve_tuong_lai_cua_nganh_kiem_toan_da_quoc_gia\"><\/span>\u5173\u4e8e\u8de8\u56fd\u5ba1\u8ba1\u672a\u6765\u53d1\u5c55\u7684\u7ed3\u8bba<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c55\u671b\u672a\u6765\uff0c\u8de8\u56fd\u5ba1\u8ba1\u5c06\u4e0d\u518d\u4ec5\u4ec5\u662f\u5b9a\u671f\u7684\u5408\u89c4\u4e49\u52a1\uff0c\u800c\u5c06\u6210\u4e3a\u5f3a\u5927\u7684\u6218\u7565\u7ba1\u7406\u5de5\u5177\u3002\u5728\u8d44\u672c\u548c\u6570\u636e\u65e0\u56fd\u754c\u6d41\u52a8\u7684\u80cc\u666f\u4e0b\uff0c\u7531\u4fe1\u8a89\u5353\u8457\u7684\u673a\u6784\u8ba4\u8bc1\u7684\u8d22\u52a1\u900f\u660e\u5ea6\u662f\u4f01\u4e1a\u6700\u91cd\u8981\u7684\u65e0\u5f62\u8d44\u4ea7\u3002\u6295\u8d44\u4e8e\u5ba1\u8ba1\u8d28\u91cf\u5e76\u6309\u7167\u56fd\u9645\u6807\u51c6\u89c4\u8303\u62a5\u544a\u4f53\u7cfb\uff0c\u4e0d\u4ec5\u662f\u5de9\u56fa\u4f01\u4e1a\u5730\u4f4d\u7684\u660e\u667a\u4e4b\u4e3e\uff0c\u800c\u4e14\u4ece\u957f\u8fdc\u6765\u770b\uff0c\u8fd9\u79cd\u80fd\u529b\u5c06\u6210\u4e3a\u56fd\u5bb6\u5728\u5168\u7403\u7ecf\u6d4e\u7248\u56fe\u4e0a\u7ade\u4e89\u529b\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\u3002<\/p>\n<h3 id=\"ftoc-heading-15\" class=\"ftwp-heading\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u7684\u8054\u7cfb\u4fe1\u606f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li aria-level=\"1\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li aria-level=\"1\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span>\u5176\u4ed6\u670d\u52a1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li aria-level=\"1\">\u5ba1\u8ba1\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u7a0e\u52a1\u62a5\u544a<\/a>,\u00a0<a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"nofollow noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/a>.\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a><\/li>\n<li aria-level=\"1\">\u5408\u6cd5\u7684\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/a><\/li>\n<li aria-level=\"1\">\u5176\u4ed6\uff1a\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/a>,\u00a0<a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/a><\/li>\n<\/ul>\n<p>\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3<\/a>\u00a0\u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ed1i c\u1ea3nh to\u00e0n c\u1ea7u h\u00f3a m\u1ea1nh m\u1ebd, ki\u1ec3m to\u00e1n \u0111a qu\u1ed1c gia kh\u00f4ng c\u00f2n l\u00e0 kh\u00e1i ni\u1ec7m xa l\u1ea1 m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh x\u01b0\u01a1ng s\u1ed1ng c\u1ee7a h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. Kh\u00e1c v\u1edbi ki\u1ec3m to\u00e1n n\u1ed9i \u0111\u1ecba truy\u1ec1n th\u1ed1ng th\u01b0\u1eddng ch\u1ec9 t\u1eadp trung v\u00e0o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh trong [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-2428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quoc-te"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=2428"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2428\/revisions"}],"predecessor-version":[{"id":4130,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2428\/revisions\/4130"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4128"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}