{"id":2432,"date":"2025-09-05T00:31:24","date_gmt":"2025-09-05T07:31:24","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=2432"},"modified":"2025-12-22T21:01:14","modified_gmt":"2025-12-23T04:01:14","slug":"kiem-toan-dau-tu-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-dau-tu-nuoc-ngoai\/","title":{"rendered":"\u5bf9\u8d8a\u5357\u5916\u56fd\u6295\u8d44\u8fdb\u884c\u5ba1\u8ba1\u4ee5\u53ca\u60a8\u9700\u8981\u4e86\u89e3\u7684\u6cd5\u5f8b\u98ce\u9669\u3002"},"content":{"rendered":"<p>\u5728\u8d8a\u5357\u7ecf\u6d4e\u4e00\u4f53\u5316\u7a0b\u5ea6\u65e5\u76ca\u52a0\u6df1\u7684\u80cc\u666f\u4e0b\uff0c\u5bf9\u5916\u8d44\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u5e76\u975e\u4ec5\u4ec5\u662f\u4f8b\u884c\u7684\u884c\u653f\u7a0b\u5e8f\u3002\u5b9e\u9645\u4e0a\uff0c\u5b83\u662f\u6838\u5b9e\u8d22\u52a1\u4fe1\u606f\u51c6\u786e\u6027\u548c\u5408\u7406\u6027\u7684\u8fc7\u7a0b\uff0c\u6709\u52a9\u4e8e\u6295\u8d44\u8005\u5728\u65b0\u5e02\u573a\u4e2d\u63a7\u5236\u8fd0\u8425\u98ce\u9669\u3002\u5bf9\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u800c\u8a00\uff0c\u5ba1\u8ba1\u62a5\u544a\u5982\u540c\u201c\u900f\u660e\u5ea6\u8bc1\u4e66\u201d\uff0c\u6709\u52a9\u4e8e\u4e0e\u56fd\u5bb6\u7ba1\u7406\u673a\u6784\u3001\u94f6\u884c\u7cfb\u7edf\u548c\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u5efa\u7acb\u957f\u4e45\u7684\u4fe1\u4efb\u5173\u7cfb\u3002<\/p>\n<p>\u8fdb\u51652024-2025\u5e74\u671f\u95f4\uff0c\u7531\u4e8e\u6570\u636e\u6570\u5b57\u5316\u4ee5\u53ca\u8ba1\u5212\u6295\u8d44\u90e8\u548c\u7a0e\u52a1\u603b\u5c40\u5b9e\u65bd\u4e25\u683c\u7684\u4e8b\u540e\u5ba1\u8ba1\u673a\u5236\uff0c\u4f01\u4e1a\u5728\u9075\u5b88\u6709\u5173\u5916\u5546\u6295\u8d44\u6d41\u52a8\u7684\u6cd5\u5f8b\u6cd5\u89c4\u65b9\u9762\u9762\u4e34\u7684\u538b\u529b\u53ef\u80fd\u4f1a\u589e\u52a0\u3002\u5145\u5206\u4e86\u89e3\u5916\u5546\u6295\u8d44\u5ba1\u8ba1\u7684\u6027\u8d28\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u6784\u5efa\u5f3a\u5927\u7684\u6cd5\u5f8b\u201c\u5c4f\u969c\u201d\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u9879\u76ee\u6682\u505c\u6216\u9762\u4e34\u4e25\u91cd\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\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\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-dau-tu-nuoc-ngoai\/#Quy_dinh_phap_luat_ve_doi_tuong_bat_buoc_kiem_toan\" >\u5173\u4e8e\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\u7684\u4e3b\u4f53\u7684\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-dau-tu-nuoc-ngoai\/#He_thong_can_cu_phap_ly_va_chuan_muc_ap_dung_cho_doanh_nghiep_ngoai\" >\u9002\u7528\u4e8e\u5916\u56fd\u4f01\u4e1a\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u6807\u51c6\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-dau-tu-nuoc-ngoai\/#Quy_trinh_kiem_toan_dau_tu_nuoc_ngoai_tap_trung_vao_quan_tri_rui_ro_nam_2025\" >2025\u5e74\u5916\u56fd\u6295\u8d44\u5ba1\u8ba1\u6d41\u7a0b\u91cd\u70b9\u5173\u6ce8\u98ce\u9669\u7ba1\u7406\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-dau-tu-nuoc-ngoai\/#Huong_dan_nop_bao_cao_dau_tu_nuoc_ngoai_va_xu_ly_sai_lech_so_lieu\" >\u63d0\u4ea4\u5916\u56fd\u6295\u8d44\u62a5\u544a\u548c\u5904\u7406\u6570\u636e\u5dee\u5f02\u7684\u6307\u5357\u3002<\/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-dau-tu-nuoc-ngoai\/#Cac_rui_ro_phap_ly_va_loi_thuong_gap_khien_doanh_nghiep_FDI_bi_thanh_tra\" >\u5bfc\u81f4\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u88ab\u68c0\u67e5\u7684\u6cd5\u5f8b\u98ce\u9669\u548c\u5e38\u89c1\u9519\u8bef\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-dau-tu-nuoc-ngoai\/#He_qua_khi_khong_tuan_thu_quy_dinh_kiem_toan_va_bao_cao\" >\u4e0d\u9075\u5b88\u5ba1\u8ba1\u548c\u62a5\u544a\u89c4\u5b9a\u7684\u540e\u679c\u3002<\/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-dau-tu-nuoc-ngoai\/#Tieu_chi_lua_chon_don_vi_kiem_toan_chuyen_mon_cho_khoi_FDI\" >\u4e3a\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u9009\u62e9\u4e13\u4e1a\u5ba1\u8ba1\u516c\u53f8\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-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-dau-tu-nuoc-ngoai\/#Cau_hoi_thuong_gap_ve_kiem_toan_va_dau_tu_nuoc_ngoai_tai_Viet_Nam\" >\u5173\u4e8e\u8d8a\u5357\u5ba1\u8ba1\u548c\u5916\u56fd\u6295\u8d44\u7684\u5e38\u89c1\u95ee\u9898<\/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-dau-tu-nuoc-ngoai\/#Ket_luan\" >\u603b\u7ed3<\/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-dau-tu-nuoc-ngoai\/#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-dau-tu-nuoc-ngoai\/#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=\"Quy_dinh_phap_luat_ve_doi_tuong_bat_buoc_kiem_toan\"><\/span>\u5173\u4e8e\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\u7684\u4e3b\u4f53\u7684\u6cd5\u5f8b\u89c4\u5b9a\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mceTemp\"><\/div>\n<figure id=\"attachment_4140\" aria-describedby=\"caption-attachment-4140\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4140\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-dau-tu-nuoc-ngoai-tap-trung-vao-quan-tri-rui-ro-nam-2025.jpg\" alt=\"Quy tri\u0300nh kie\u0302\u0309m toa\u0301n \u0111a\u0302\u0300u tu\u031b nu\u031bo\u031b\u0301c ngoa\u0300i ta\u0323\u0302p trung va\u0300o qua\u0309n tri\u0323 ru\u0309i ro na\u0306m 2025\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-dau-tu-nuoc-ngoai-tap-trung-vao-quan-tri-rui-ro-nam-2025.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-dau-tu-nuoc-ngoai-tap-trung-vao-quan-tri-rui-ro-nam-2025-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-dau-tu-nuoc-ngoai-tap-trung-vao-quan-tri-rui-ro-nam-2025-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-dau-tu-nuoc-ngoai-tap-trung-vao-quan-tri-rui-ro-nam-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4140\" class=\"wp-caption-text\">2025\u5e74\u5916\u56fd\u6295\u8d44\u5ba1\u8ba1\u6d41\u7a0b\u91cd\u70b9\u5173\u6ce8\u98ce\u9669\u7ba1\u7406\u3002<\/figcaption><\/figure>\n<p>\u8bb8\u591a\u6295\u8d44\u8005\u7ecf\u5e38\u8d28\u7591\u5ba1\u8ba1\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u4e49\u52a1\u3002\u6839\u636e2011\u5e74\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u53ca\u5176\u6267\u884c\u6761\u4f8b\uff0c\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff08FDI\uff09\u65e0\u8bba\u89c4\u6a21\u5927\u5c0f\u6216\u7ecf\u8425\u4e1a\u7ee9\u5982\u4f55\uff0c\u5747\u987b\u63a5\u53d7\u5f3a\u5236\u6027\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002<\/p>\n<p>\u5177\u4f53\u800c\u8a00\uff0c\u8fd9\u9879\u5408\u89c4\u4e49\u52a1\u901a\u5e38\u9002\u7528\u4e8e\u4ee5\u4e0b\u7fa4\u4f53\uff1a<\/p>\n<ul>\n<li>\u6709\u9650\u8d23\u4efb\u516c\u53f8\u548c\u80a1\u4efd\u516c\u53f8\u4ece\u6210\u7acb\u4e4b\u521d\u5c31\u76f4\u63a5\u6216\u95f4\u63a5\u5730\u63a5\u53d7\u5916\u56fd\u6295\u8d44\u8005\u7684\u51fa\u8d44\u3002<\/li>\n<li>\u5f53\u5916\u56fd\u6295\u8d44\u8005\u6536\u8d2d\u80a1\u4efd\u6216\u51fa\u8d44\u65f6\uff0c\u8d8a\u5357\u4f01\u4e1a\u7684\u80a1\u6743\u7ed3\u6784\u4f1a\u53d1\u751f\u53d8\u5316\uff0c\u4ece\u800c\u8f6c\u53d8\u4e3a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u3002<\/li>\n<li>\u6839\u636e\u5546\u4e1a\u5408\u4f5c\u5408\u540c\uff08BCC\uff09\u6a21\u5f0f\u8fd0\u4f5c\u7684\u6295\u8d44\u9879\u76ee\u6d89\u53ca\u5916\u56fd\u5408\u4f5c\u4f19\u4f34\u3002<\/li>\n<\/ul>\n<p>\u5bf9\u4e8e\u5c0f\u578b\u6216\u65b0\u6210\u7acb\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u800c\u8a00\uff0c\u5c3d\u65e9\u8fdb\u884c\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u4e3a\u4e86\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u4e5f\u662f\u4ece\u4e00\u5f00\u59cb\u5c31\u89c4\u8303\u8d22\u52a1\u7ba1\u7406\u4f53\u7cfb\u7684\u4e00\u79cd\u9014\u5f84\u3002\u5ba1\u8ba1\u62a5\u544a\u7684\u63d0\u4ea4\u671f\u9650\u4e3a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u768490\u5929\u3002\u63a5\u6536\u673a\u6784\u5305\u62ec\u7a0e\u52a1\u673a\u5173\u3001\u7edf\u8ba1\u5c40\u3001\u5de5\u4e1a\u56ed\u533a\u7ba1\u7406\u59d4\u5458\u4f1a\u548c\u8ba1\u5212\u6295\u8d44\u5385\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_can_cu_phap_ly_va_chuan_muc_ap_dung_cho_doanh_nghiep_ngoai\"><\/span>\u9002\u7528\u4e8e\u5916\u56fd\u4f01\u4e1a\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u6807\u51c6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4138\" aria-describedby=\"caption-attachment-4138\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4138\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-can-cu-phap-ly-va-chuan-muc-ap-dung-cho-doanh-nghiep-ngoai.jpg\" alt=\"He\u0323\u0302 tho\u0302\u0301ng ca\u0306n cu\u031b\u0301 pha\u0301p ly\u0301 va\u0300 chua\u0302\u0309n mu\u031b\u0323c a\u0301p du\u0323ng cho doanh nghie\u0323\u0302p ngoa\u0323i\" width=\"800\" height=\"500\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-can-cu-phap-ly-va-chuan-muc-ap-dung-cho-doanh-nghiep-ngoai.jpg 800w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-can-cu-phap-ly-va-chuan-muc-ap-dung-cho-doanh-nghiep-ngoai-300x188.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-can-cu-phap-ly-va-chuan-muc-ap-dung-cho-doanh-nghiep-ngoai-768x480.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/09\/He-thong-can-cu-phap-ly-va-chuan-muc-ap-dung-cho-doanh-nghiep-ngoai-18x12.jpg 18w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-4138\" class=\"wp-caption-text\">\u9002\u7528\u4e8e\u5916\u56fd\u4f01\u4e1a\u7684\u6cd5\u5f8b\u6846\u67b6\u548c\u6807\u51c6\u3002<\/figcaption><\/figure>\n<p>\u4e3a\u786e\u4fdd\u5bf9\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u8d22\u52a1\u72b6\u51b5\u8bc4\u4f30\u7684\u4e00\u81f4\u6027\uff0c\u8d8a\u5357\u6cd5\u5f8b\u4f53\u7cfb\u5236\u5b9a\u4e86\u4e00\u5957\u8be6\u7ec6\u7684\u6307\u5bfc\u6846\u67b6\u3002\u5176\u4e2d\uff0c\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4\u662f\u6307\u5bfc\u5b9e\u65bd\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7684\u6838\u5fc3\u6587\u4ef6\uff0c\u660e\u786e\u4e86\u5916\u56fd\u6295\u8d44\u5b9e\u4f53\u5ba1\u8ba1\u6d3b\u52a8\u7684\u8303\u56f4\u548c\u8d23\u4efb\u3002<\/p>\n<p>\u672c\u6b21\u5ba1\u6838\u6d41\u7a0b\u7684\u57fa\u7840\u662f\u4ee5\u4e0b\u4e13\u4e1a\u6807\u51c6\uff1a<\/p>\n<ul>\n<li>\u8d8a\u5357\u5ba1\u8ba1\u51c6\u5219\uff08VSA\uff09\uff1a\u8fd9\u662f\u5ba1\u8ba1\u5e08\u8bc4\u4f30\u4f1a\u8ba1\u6570\u636e\u5408\u7406\u6027\u7684\u5f3a\u5236\u6027\u4e13\u4e1a\u57fa\u51c6\u3002<\/li>\n<li>\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u6216\u7b2c 200\/2014\/TT-BTC \u53f7\u901a\u77e5\uff1a\u89c4\u5b9a\u4e86\u8d8a\u5357\u5e02\u573a\u4ea4\u6613\u7684\u8be6\u7ec6\u4f1a\u8ba1\u539f\u5219\u3002<\/li>\n<li>\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\uff1a\u867d\u7136 IFRS \u5c1a\u672a\u5bf9\u6240\u6709\u5b9e\u4f53\u5b8c\u5168\u5f3a\u5236\u6267\u884c\uff0c\u4f46\u5b83\u5728\u5e2e\u52a9\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u8f7b\u677e\u5730\u5c06\u5176\u62a5\u544a\u4e0e\u5176\u6bcd\u516c\u53f8\u5408\u5e76\u4ee5\u53ca\u4f18\u5316\u5176\u7b79\u96c6\u56fd\u9645\u8d44\u672c\u7684\u80fd\u529b\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_dau_tu_nuoc_ngoai_tap_trung_vao_quan_tri_rui_ro_nam_2025\"><\/span>2025\u5e74\u5916\u56fd\u6295\u8d44\u5ba1\u8ba1\u6d41\u7a0b\u91cd\u70b9\u5173\u6ce8\u98ce\u9669\u7ba1\u7406\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u73b0\u4ee3\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u5ba1\u8ba1\u6d41\u7a0b\u5df2\u4ece\u5355\u7eaf\u5ba1\u67e5\u6587\u4ef6\u8f6c\u5411\u7cfb\u7edf\u6027\u98ce\u9669\u7ba1\u7406\u3002\u5c24\u5176\u662f\u57282025\u5e74\uff0c\u968f\u7740\u76d1\u7ba1\u673a\u6784\u6570\u636e\u4e92\u64cd\u4f5c\u80fd\u529b\u7684\u63d0\u5347\uff0c\u5ba1\u8ba1\u6d41\u7a0b\u66f4\u9700\u8c28\u614e\u5f00\u5c55\u3002<\/p>\n<p>\u5173\u952e\u5ba1\u8ba1\u9636\u6bb5\u901a\u5e38\u4fa7\u91cd\u4e8e\uff1a<\/p>\n<ul>\n<li>\u98ce\u9669\u89c4\u5212\u548c\u8bc4\u4f30\uff1a\u5ba1\u8ba1\u4eba\u5458\u4e13\u6ce8\u4e8e\u8bc6\u522b\u7279\u5b9a\u4e8e\u4e1a\u52a1\u90e8\u95e8\u548c\u4e0e\u5173\u8054\u65b9\u7684\u8de8\u5883\u4ea4\u6613\u7684\u98ce\u9669\u3002<\/li>\n<li>\u6838\u5b9e\u9879\u76ee\u7684\u5408\u6cd5\u6027\uff1a\u5c06\u9879\u76ee\u5b9e\u9645\u5b9e\u65bd\u60c5\u51b5\u4e0e\u6295\u8d44\u767b\u8bb0\u8bc1\uff08IRC\uff09\u4e2d\u8bb0\u5f55\u7684\u5185\u5bb9\u8fdb\u884c\u6bd4\u8f83\uff0c\u4ee5\u786e\u4fdd\u4f01\u4e1a\u6309\u7167\u5176\u76ee\u6807\u8fd0\u8425\u3002<\/li>\n<li>\u6838\u5b9e\u51fa\u8d44\u989d\uff1a\u5ba1\u8ba1\u4eba\u5458\u6838\u5b9e\u6ce8\u518c\u8d44\u672c\u548c\u6295\u8d44\u8d44\u672c\u662f\u5426\u5df2\u6309\u7167\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u89c4\u5b9a\uff0c\u901a\u8fc7\u4e13\u7528\u8d44\u672c\u8d26\u6237\u6309\u65f6\u7f34\u7eb3\u3002<\/li>\n<li>\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\uff1a\u91cd\u70b9\u5ba1\u67e5\u8bb0\u5f55\u4ee5\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\uff0c\u4ece\u800c\u9632\u6b62\u8f6c\u8ba9\u5b9a\u4ef7\u98ce\u9669\u2014\u2014\u8fd9\u662f\u8fd1\u5e74\u6765\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u7684\u70ed\u95e8\u8bdd\u9898\u3002<\/li>\n<\/ul>\n<p>\u4ee5\u8bda\u5b9e\u7684\u7ed3\u679c\u5b8c\u6210\u5ba1\u8ba1\u8fc7\u7a0b\uff0c\u5c06\u5927\u5927\u964d\u4f4e\u540e\u7eed\u5ba1\u8ba1\u7684\u98ce\u9669\uff0c\u5e76\u5efa\u7acb\u4e0e\u76d1\u7ba1\u673a\u6784\u7684\u957f\u671f\u4fe1\u8a89\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_nop_bao_cao_dau_tu_nuoc_ngoai_va_xu_ly_sai_lech_so_lieu\"><\/span>\u63d0\u4ea4\u5916\u56fd\u6295\u8d44\u62a5\u544a\u548c\u5904\u7406\u6570\u636e\u5dee\u5f02\u7684\u6307\u5357\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u6536\u5230\u5ba1\u8ba1\u62a5\u544a\u540e\uff0c\u4f01\u4e1a\u9700\u8981\u5c65\u884c\u5176\u5728\u56fd\u5bb6\u5916\u5546\u6295\u8d44\u4fe1\u606f\u7cfb\u7edf\u4e2d\u7684\u62a5\u544a\u4e49\u52a1\u3002\u8fd9\u5c31\u8981\u6c42\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u6570\u636e\u4e0e\u62a5\u544a\u7684\u6295\u8d44\u9879\u76ee\u5b9e\u65bd\u6570\u636e\u5fc5\u987b\u5b8c\u5168\u4e00\u81f4\u3002<\/p>\n<p>\u4e0b\u8868\u5217\u51fa\u4e86\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u7684\u91cd\u8981\u62a5\u544a\u9879\u76ee\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;\">\u62a5\u544a\u7c7b\u578b<\/th>\n<th style=\"text-align: center;\">\u63a5\u6536\u673a\u6784<\/th>\n<th style=\"text-align: center;\">\u5b9a\u671f\u63d0\u4ea4\u622a\u6b62\u65e5\u671f<\/th>\n<\/tr>\n<tr>\n<td>\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868<\/td>\n<td>\u7a0e\u52a1\u3001\u7edf\u8ba1\u548c\u6295\u8d44\u5c40<\/td>\n<td>\u6bcf\u5e743\u670831\u65e5\u4e4b\u524d<\/td>\n<\/tr>\n<tr>\n<td>\u6295\u8d44\u76d1\u6d4b\u4e0e\u8bc4\u4f30\u62a5\u544a<\/td>\n<td>\u89c4\u5212\u548c\u6295\u8d44\u90e8<\/td>\n<td>\u5b9a\u671f\u3001\u5b63\u5ea6\u548c\u5e74\u5ea6<\/td>\n<\/tr>\n<tr>\n<td>\u9879\u76ee\u8fdb\u5ea6\u62a5\u544a<\/td>\n<td>\u5f53\u5730\u6295\u8d44\u7ba1\u7406\u673a\u6784<\/td>\n<td>\u5728\u5b63\u5ea6\u7ed3\u675f\u540e\u7684\u6b21\u670810\u65e5\u4e4b\u524d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f01\u4e1a\u5728\u63d0\u4ea4\u8fd9\u4e9b\u62a5\u544a\u65f6\u5e94\u6ce8\u610f\uff0c\u4efb\u4f55\u4e0d\u5408\u7406\u7684\u6570\u636e\u5dee\u5f02\u90fd\u53ef\u80fd\u5bfc\u81f4\u76d1\u7ba1\u673a\u6784\u8981\u6c42\u5176\u505a\u51fa\u89e3\u91ca\u3002\u5982\u679c\u53d1\u73b0\u9519\u8bef\uff0c\u4e3b\u52a8\u7ea0\u6b63\u5e76\u63d0\u4f9b\u8be6\u7ec6\u89e3\u91ca\u662f\u907f\u514d\u88ab\u5217\u5165\u9ad8\u98ce\u9669\u540d\u5355\u7684\u7a33\u59a5\u505a\u6cd5\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_rui_ro_phap_ly_va_loi_thuong_gap_khien_doanh_nghiep_FDI_bi_thanh_tra\"><\/span>\u5bfc\u81f4\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u88ab\u68c0\u67e5\u7684\u6cd5\u5f8b\u98ce\u9669\u548c\u5e38\u89c1\u9519\u8bef\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b9e\u8df5\u7814\u7a76\u8868\u660e\uff0c\u8bb8\u591a\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5c3d\u7ba1\u63a5\u53d7\u5e74\u5ea6\u5ba1\u8ba1\uff0c\u4f46\u7531\u4e8e\u5185\u90e8\u7ba1\u7406\u5931\u8bef\uff0c\u5728\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u4ecd\u7136\u9762\u4e34\u56f0\u96be\u3002\u5982\u679c\u5ba1\u8ba1\u4eba\u5458\u672a\u80fd\u53ca\u65e9\u53d1\u73b0\u8fd9\u4e9b\u95ee\u9898\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u56e0\u7a0e\u6b3e\u8ffd\u7f34\u6216\u7f5a\u6b3e\u800c\u906d\u53d7\u91cd\u5927\u7ecf\u6d4e\u635f\u5931\u3002<\/p>\n<p>\u4f01\u4e1a\u6700\u5e38\u72af\u7684\u9519\u8bef\uff1a<\/p>\n<ul>\n<li>\u672a\u6309\u65f6\u51fa\u8d44\uff1a\u4f01\u4e1a\u672a\u572890\u5929\u5185\u51fa\u8d44\u5168\u90e8\u6ce8\u518c\u8d44\u672c\uff0c\u6216\u8005\u672a\u9075\u5b88\u8bb8\u53ef\u8bc1\u89c4\u5b9a\u7684\u6295\u8d44\u51fa\u8d44\u65f6\u95f4\u8868\u3002<\/li>\n<li>\u8d37\u6b3e\u7ba1\u7406\u9519\u8bef\uff1a\u672a\u5411\u56fd\u5bb6\u94f6\u884c\u767b\u8bb0\u4e2d\u957f\u671f\u5916\u503a\u6216\u4f7f\u7528\u9519\u8bef\u7684\u6c47\u6b3e\u8d26\u6237\u3002<\/li>\n<li>\u5bf9\u8d44\u672c\u6d41\u52a8\u6027\u8d28\u7684\u9519\u8bef\u6838\u7b97\uff1a\u5c06\u516c\u53f8\u8d44\u672c\u6295\u5165\u4e0e\u8d37\u6b3e\u6df7\u6dc6\uff0c\u5bfc\u81f4\u5408\u6cd5\u5229\u6da6\u96be\u4ee5\u6c47\u56de\u3002<\/li>\n<li>\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u9002\u7528\u4e0d\u5f53\uff1a\u5728\u672a\u6ee1\u8db3\u6709\u5173\u4f18\u5148\u6295\u8d44\u9886\u57df\u6216\u884c\u4e1a\u7684\u5fc5\u8981\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u968f\u610f\u9002\u7528\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f18\u60e0\u653f\u7b56\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"He_qua_khi_khong_tuan_thu_quy_dinh_kiem_toan_va_bao_cao\"><\/span>\u4e0d\u9075\u5b88\u5ba1\u8ba1\u548c\u62a5\u544a\u89c4\u5b9a\u7684\u540e\u679c\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5ffd\u89c6\u5bf9\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u4e49\u52a1\uff0c\u4e0d\u4ec5\u4f1a\u76f4\u63a5\u635f\u5bb3\u9884\u7b97\uff0c\u8fd8\u4f1a\u524a\u5f31\u8d8a\u5357\u5e02\u573a\u6295\u8d44\u8005\u7684\u7ade\u4e89\u529b\u3002<\/p>\n<p>\u6839\u636e\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\uff0c\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u9886\u57df\u8fdd\u89c4\u884c\u4e3a\u7684\u884c\u653f\u5904\u7f5a\u6709\u660e\u786e\u89c4\u5b9a\uff1a<\/p>\n<ul>\n<li>\u5bf9\u4e8e\u5728\u89c4\u5b9a\u671f\u9650\u540e\u4e0d\u5230 3 \u4e2a\u6708\u5411\u56fd\u5bb6\u673a\u5173\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u7684\u8d22\u52a1\u62a5\u8868\u7684\u884c\u4e3a\uff0c\u5c06\u88ab\u5904\u4ee5 1000 \u4e07\u81f3 2000 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/li>\n<li>\u5bf9\u4e8e\u5b8c\u5168\u4e0d\u8fdb\u884c\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u884c\u4e3a\uff0c\u5c06\u88ab\u5904\u4ee5 4000 \u4e07\u81f3 5000 \u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/li>\n<\/ul>\n<p>\u9664\u4e86\u7f5a\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u4f1a\u9762\u4e34\u6295\u8d44\u4fe1\u7528\u8bc4\u7ea7\u964d\u4f4e\u3001\u9879\u76ee\u5ef6\u671f\u5ba1\u6279\u53d7\u963b\u6216\u8bb8\u53ef\u8bc1\u53d8\u66f4\u7b49\u95f4\u63a5\u540e\u679c\u3002\u7f3a\u4e4f\u5ba1\u8ba1\u62a5\u544a\u4e5f\u662f\u7a0e\u52a1\u548c\u6295\u8d44\u4e3b\u7ba1\u90e8\u95e8\u51b3\u5b9a\u8fdb\u884c\u5168\u9762\u68c0\u67e5\u7684\u5e38\u89c1\u539f\u56e0\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tieu_chi_lua_chon_don_vi_kiem_toan_chuyen_mon_cho_khoi_FDI\"><\/span>\u4e3a\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u9009\u62e9\u4e13\u4e1a\u5ba1\u8ba1\u516c\u53f8\u7684\u6807\u51c6\u3002<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u5c06\u5ba1\u8ba1\u771f\u6b63\u8f6c\u53d8\u4e3a\u6709\u6548\u7684\u98ce\u9669\u7ba1\u7406\u5de5\u5177\uff0c\u6295\u8d44\u8005\u9700\u8981\u9009\u62e9\u5177\u5907\u9488\u5bf9\u5916\u8d44\u6d41\u52a8\u7279\u5b9a\u7279\u5f81\u7684\u4e13\u4e1a\u77e5\u8bc6\u7684\u5ba1\u8ba1\u516c\u53f8\u3002\u9ad8\u8d28\u91cf\u7684\u5ba1\u8ba1\u670d\u52a1\u80fd\u591f\u5e2e\u52a9\u4f01\u4e1a\u53ca\u65e9\u53d1\u73b0\u9519\u8bef\uff0c\u800c\u4e0d\u4ec5\u4ec5\u662f\u5728\u5de5\u4f5c\u5b8c\u6210\u540e\u8bb0\u5f55\u6570\u636e\u3002<\/p>\n<p>\u4e00\u5bb6\u4fe1\u8a89\u826f\u597d\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u5ba1\u8ba1\u516c\u53f8\u9700\u8981\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\uff1a<\/p>\n<ul>\n<li>\u7ecf\u8d22\u653f\u90e8\u9881\u53d1\u8bb8\u53ef\u8bc1\uff0c\u5e76\u6bcf\u5e74\u516c\u5e03\u5177\u5907\u5ba1\u8ba1\u6267\u4e1a\u8d44\u683c\u3002<\/li>\n<li>\u6211\u4eec\u62e5\u6709\u4e00\u652f\u5ba1\u8ba1\u5e08\u56e2\u961f\uff0c\u4ed6\u4eec\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4\u3001\u5173\u8054\u65b9\u4ea4\u6613\u548c\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u6709\u7740\u6df1\u5165\u7684\u4e86\u89e3\u3002<\/li>\n<li>\u80fd\u591f\u6309\u7167\u6bcd\u516c\u53f8\u8981\u6c42\uff0c\u7528\u591a\u79cd\u8bed\u8a00\uff08\u82f1\u8bed\u3001\u4e2d\u6587\u3001\u97e9\u8bed\u3001\u65e5\u8bed\uff09\u8fdb\u884c\u6c9f\u901a\u548c\u6c47\u62a5\u3002<\/li>\n<li>\u63d0\u4f9b\u4ee5\u89e3\u51b3\u65b9\u6848\u4e3a\u5bfc\u5411\u7684\u54a8\u8be2\u670d\u52a1\uff0c\u4ee5\u6539\u8fdb\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\u548c\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_kiem_toan_va_dau_tu_nuoc_ngoai_tai_Viet_Nam\"><\/span>\u5173\u4e8e\u8d8a\u5357\u5ba1\u8ba1\u548c\u5916\u56fd\u6295\u8d44\u7684\u5e38\u89c1\u95ee\u9898<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4ee5\u4e0b\u662f\u9488\u5bf9\u5728\u8d8a\u5357\u7ecf\u8425\u7684\u5916\u56fd\u6295\u8d44\u8005\u63d0\u51fa\u7684\u4e00\u4e9b\u5e38\u89c1\u95ee\u9898\u7684\u89e3\u7b54\uff1a<\/p>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u5c1a\u672a\u4ea7\u751f\u6536\u5165\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\uff1f <\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u65e0\u8bba\u7ecf\u8425\u72b6\u51b5\u5982\u4f55\uff0c\u5916\u5546\u6295\u8d44\u4f01\u4e1a\u81ea\u83b7\u5f97\u7ecf\u8425\u8bb8\u53ef\u8bc1\u4e4b\u65e5\u8d77\uff0c\u5747\u6709\u4e49\u52a1\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u7684\u5ba1\u8ba1\u8d39\u7528\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f <\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5ba1\u8ba1\u8d39\u7528\u901a\u5e38\u6839\u636e\u8d44\u4ea7\u89c4\u6a21\u3001\u91d1\u878d\u4ea4\u6613\u7684\u590d\u6742\u7a0b\u5ea6\u4ee5\u53ca\u4e00\u5e74\u5185\u5173\u8054\u65b9\u4ea4\u6613\u7684\u6570\u91cf\u6765\u786e\u5b9a\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<p>\u8d8a\u5357\u5ba1\u8ba1\u62a5\u544a\u53ef\u4ee5\u63d0\u4ea4\u7ed9\u5916\u56fd\u6bcd\u516c\u53f8\u5417\uff1f <\/p>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5982\u679c\u5ba1\u8ba1\u516c\u53f8\u6709\u80fd\u529b\u5c06\u8d22\u52a1\u62a5\u8868\u8f6c\u6362\u4e3a\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u6216\u4e1c\u9053\u56fd\u7684\u7279\u5b9a\u4f1a\u8ba1\u51c6\u5219\uff08\u5982\u6bcd\u516c\u53f8\u8981\u6c42\uff09\uff0c\u5219\u8fd9\u662f\u6709\u53ef\u80fd\u7684\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p FDI ch\u01b0a c\u00f3 doanh thu c\u00f3 c\u1ea7n ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. Ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng cho lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 v\u1ed1n n\u01b0\u1edbc ngo\u00e0i ngay t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ecnh tr\u1ea1ng kinh doanh.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"M\u1ee9c ph\u00ed ki\u1ec3m to\u00e1n cho doanh nghi\u1ec7p FDI \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ph\u00ed ki\u1ec3m to\u00e1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy m\u00f4 t\u00e0i s\u1ea3n, m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 s\u1ed1 l\u01b0\u1ee3ng c\u00e1c giao d\u1ecbch v\u1edbi b\u00ean li\u00ean k\u1ebft trong n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n Vi\u1ec7t Nam n\u1ed9p cho c\u00f4ng ty m\u1eb9 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ebfu \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 n\u0103ng l\u1ef1c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c IFRS ho\u1eb7c c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n ri\u00eang c\u1ee7a qu\u1ed1c gia s\u1edf t\u1ea1i m\u00e0 c\u00f4ng ty m\u1eb9 y\u00eau c\u1ea7u.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>\u603b\u7ed3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5bf9\u5916\u56fd\u6295\u8d44\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u6cd5\u5f8b\u5408\u89c4\u4e49\u52a1\uff0c\u4e5f\u662f\u4e00\u9879\u957f\u671f\u98ce\u9669\u7ba1\u7406\u5de5\u5177\uff0c\u6709\u52a9\u4e8e\u4fdd\u62a4\u6295\u8d44\u8005\u5728\u8d8a\u5357\u7684\u5408\u6cd5\u6743\u76ca\u3002\u5728\u56fd\u5bb6\u76d1\u7ba1\u65e5\u76ca\u900f\u660e\u548c\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c\u4fdd\u6301\u6807\u51c6\u5316\u7684\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u8bb0\u5f55\u5bf9\u4e8e\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u81f3\u5173\u91cd\u8981\u3002\u79ef\u6781\u4e0e\u4e13\u4e1a\u54a8\u8be2\u516c\u53f8\u5408\u4f5c\uff0c\u5c06\u6709\u52a9\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5728\u9762\u5bf9\u653f\u7b56\u53d8\u5316\u548c\u76f8\u5173\u90e8\u95e8\u7684\u68c0\u67e5\u65f6\u4fdd\u6301\u51c6\u5907\u5145\u5206\u548c\u4fe1\u5fc3\u5341\u8db3\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 n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam \u0111ang h\u1ed9i nh\u1eadp s\u00e2u r\u1ed9ng, ki\u1ec3m to\u00e1n doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ecbnh k\u1ef3. Th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c nh\u1eadn t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd c\u1ee7a c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh, [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-2432","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\/2432","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=2432"}],"version-history":[{"count":3,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2432\/revisions"}],"predecessor-version":[{"id":4141,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2432\/revisions\/4141"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4139"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}