{"id":4385,"date":"2025-12-31T02:46:04","date_gmt":"2025-12-31T09:46:04","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4385"},"modified":"2025-12-31T02:46:04","modified_gmt":"2025-12-31T09:46:04","slug":"kiem-toan-doanh-nghiep-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/","title":{"rendered":"\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\uff1a\u6d41\u7a0b\u3001\u4f5c\u7528\u53ca\u63d0\u9ad8\u516c\u5171\u8d44\u672c\u7ba1\u7406\u6548\u7387\u7684\u89e3\u51b3\u65b9\u6848\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u662f\u4e00\u9879\u6838\u5fc3\u6d3b\u52a8\uff0c\u65e8\u5728\u76d1\u7763\u7ecf\u6d4e\u5b9e\u4f53\u5bf9\u56fd\u5bb6\u8d22\u653f\u8d44\u6e90\u548c\u8d44\u4ea7\u7684\u7ba1\u7406\u548c\u4f7f\u7528\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-kiem-toan-nha-nuoc-2015-282381.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2015\u5e74\u56fd\u5bb6\u5ba1\u8ba1\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u968f\u77402019\u5e74\u300a\u8d22\u52a1\u5ba1\u8ba1\u6cd5\u300b\u7684\u4fee\u8ba2\uff0c\u5ba1\u8ba1\u6d3b\u52a8\u5728\u7ef4\u62a4\u8d22\u52a1\u7eaa\u5f8b\u3001\u786e\u4fdd\u516c\u53f8\u548c\u56fd\u6709\u4f01\u4e1a\u4f9d\u6cd5\u7ecf\u8425\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u9274\u4e8e\u56fd\u6709\u90e8\u95e8\u5bf9\u56fd\u5185\u751f\u4ea7\u603b\u503c\uff08GDP\uff09\u7684\u91cd\u5927\u8d21\u732e\uff0c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u635f\u5931\uff0c\u5e76\u52a0\u5f3a\u9886\u5bfc\u5c42\u7684\u95ee\u8d23\u5236\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5ba1\u8ba1\u7f72\uff08SAO\uff09\u7684\u62a5\u544a\u7edf\u8ba1\u6570\u636e\u663e\u793a\uff0c\u8be5\u673a\u6784\u6bcf\u5e74\u90fd\u4f1a\u5efa\u8bae\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u6570\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u8d22\u52a1\u5904\u7406\u3002\u7279\u522b\u662f\uff0c\u6839\u636e\u2026\u2026 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Quyet-dinh-22-QD-KTNN-2021-kiem-toan-doanh-nghiep-Nha-nuoc-von-dieu-le-tu-50-tro-xuong-539544.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c22\/QD-KTNN\u53f7\u51b3\u5b9a<\/span><\/a><span style=\"font-weight: 400;\">\u76ee\u524d\u7684\u91cd\u70b9\u4e0d\u4ec5\u5728\u4e8e\u5408\u89c4\u6027\uff0c\u8fd8\u5728\u4e8e\u8bc4\u4f30\u7ecf\u6d4e\u6548\u7387\u548c\u6548\u76ca\uff083E\uff09\u3002\u8fd9\u8bc1\u5b9e\u4e86\u5bf9\u56fd\u6709\u4f01\u4e1a\u7684\u5ba1\u8ba1\u662f\u56fd\u5bb6\u884c\u4f7f\u6240\u6709\u6743\u3001\u786e\u4fdd\u793e\u4f1a\u4e3b\u4e49\u5e02\u573a\u7ecf\u6d4e\u900f\u660e\u5ea6\u7684\u6709\u529b\u5de5\u5177\u3002<\/span><\/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 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Giai_phap_nang_cao_chat_luong_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\" >\u63d0\u9ad8\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u6d3b\u52a8\u8d28\u91cf\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_huong_dan\" >\u5b8c\u5584\u6807\u51c6\u548c\u6307\u5357\u4f53\u7cfb\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Day_manh_ung_dung_cong_nghe_trong_kiem_toan\" >\u4fc3\u8fdb\u6280\u672f\u5728\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc\" >\u5173\u4e8e\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_20_co_phai_chiu_su_kiem_toan_cua_kiem_toan_nha_nuoc_khong\" >\u56fd\u6709\u4f01\u4e1a20%\u662f\u5426\u9700\u8981\u63a5\u53d7\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u7684\u5ba1\u8ba1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Thoi_han_thuc_hien_mot_cuoc_kiem_toan_doanh_nghiep_nha_nuoc_la_bao_lau\" >\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc\/#Ket_luan_cua_doan_kiem_toan_doanh_nghiep_nha_nuoc_co_bat_buoc_thuc_hien_khong\" >\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u5c0f\u7ec4\u7684\u7ed3\u8bba\u662f\u5426\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5168\u9762\u4e86\u89e3\u56fd\u6709\u4f01\u4e1a\u7684\u5ba1\u8ba1\u5de5\u4f5c\uff0c\u4f1a\u8ba1\u4eba\u5458\u548c\u7ba1\u7406\u4eba\u5458\u9700\u8981\u900f\u5f7b\u7406\u89e3\u73b0\u884c\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u8be5\u6846\u67b6\u4e3a\u5ba1\u8ba1\u56e2\u961f\u5728\u56fd\u6709\u4f01\u4e1a\u5c65\u884c\u804c\u8d23\u63d0\u4f9b\u4e86\u575a\u5b9e\u7684\u6cd5\u5f8b\u57fa\u7840\u3002<\/span><\/p>\n<figure id=\"attachment_4389\" aria-describedby=\"caption-attachment-4389\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4389\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"Khung ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4389\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_luat_va_nghi_dinh_can_ban\"><\/span><b>\u57fa\u672c\u6cd5\u5f8b\u548c\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u57fa\u7840\u5728\u4e8e\u660e\u786e\u89c4\u5b9a\u5ba1\u8ba1\u6743\u9650\u548c\u8303\u56f4\u7684\u89c4\u7ae0\u5236\u5ea6\u3002\u6b63\u786e\u754c\u5b9a\u5ba1\u8ba1\u8303\u56f4\u6709\u52a9\u4e8e\u6e05\u6670\u533a\u5206\u56fd\u5bb6\u5ba1\u8ba1\u548c\u72ec\u7acb\u5ba1\u8ba1\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u7b2c 81\/2015\/QH13 \u53f7\uff1a\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u804c\u80fd\u548c\u4efb\u52a1\u6761\u4f8b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fee\u6539\u548c\u8865\u5145\u300a\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u300b\u82e5\u5e72\u6761\u6b3e\u7684\u6cd5\u5f8b\uff082019\uff09\uff1a\u6269\u5927\u83b7\u53d6\u7535\u5b50\u6570\u636e\u7684\u6743\u5229\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u4e2d\u6295\u5165\u7684\u56fd\u6709\u8d44\u672c\u7684\u7ba1\u7406\u548c\u4f7f\u7528\u7684\u6cd5\u5f8b\uff08\u7b2c 69\/2014\/QH13 \u53f7\u6cd5\u5f8b\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_huong_dan_chuyen_mon_cua_Kiem_toan_Nha_nuoc\"><\/span><b>\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u4e13\u4e1a\u51c6\u5219<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u6846\u67b6\u6cd5\u4e4b\u5916\uff0c\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u8bc1\u636e\u548c\u98ce\u9669\u6307\u5357\u4e5f\u4f1a\u5b9a\u671f\u66f4\u65b0\uff0c\u4ee5\u7b26\u5408\u56fd\u9645 ISSAI \u6807\u51c6\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u4e13\u4e1a\u51c6\u5219\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6587\u6863<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51b3\u5b9a 02\/2020\/QD-KTNN<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u4e00\u822c\u5ba1\u8ba1\u7a0b\u5e8f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c22\/QD-KTNN\u53f7\u51b3\u5b9a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u6307\u5357<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5ba1\u8ba1\u51c6\u5219\u7b2c1500\u53f7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u90e8\u95e8\u5ba1\u8ba1\u8bc1\u636e\u76f8\u5173\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_va_pham_vi_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u5bf9\u8c61\u548c\u8303\u56f4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u76ee\u6807\u4e3b\u4f53\u662f\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u6d41\u7a0b\u7684\u7b2c\u4e00\u6b65\u3002\u6839\u636e\u65b0\u89c4\uff0c\u5ba1\u8ba1\u8303\u56f4\u4e0d\u4ec5\u9650\u4e8e\u56fd\u6709\u4f01\u4e1a\uff0c\u8fd8\u5305\u62ec\u6301\u80a1\u6bd4\u4f8b\u8f83\u4f4e\u7684\u5355\u4f4d\u3002<\/span><\/p>\n<figure id=\"attachment_4386\" aria-describedby=\"caption-attachment-4386\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4386\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 ph\u1ea1m vi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Doi-tuong-va-pham-vi-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4386\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u5bf9\u8c61\u548c\u8303\u56f4\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_loai_doanh_nghiep_thuoc_doi_tuong_kiem_toan\"><\/span><b>\u63a5\u53d7\u5ba1\u8ba1\u7684\u4f01\u4e1a\u5206\u7c7b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u4e3b\u8981\u5173\u6ce8\u4e09\u4e2a\u65b9\u9762\uff0c\u4ee5\u786e\u4fdd\u4e0d\u9057\u6f0f\u4efb\u4f55\u7ba1\u7406\u6f0f\u6d1e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\uff08\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u4e00\u822c\u80a1\u4efd\u6709\u9650\u516c\u53f8\uff09\u6ce8\u518c\u8d44\u672c\u4e3a100%\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u62e5\u6709\u8d85\u8fc750%\u7684\u6ce8\u518c\u8d44\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u989d\u4f4e\u4e8e 50% \u7684\u56fd\u6709\u4f01\u4e1a\uff08\u5ba1\u8ba1\u6309\u4e13\u9898\u8fdb\u884c\uff0c\u6216\u6839\u636e\u5177\u4f53\u8981\u6c42\u8fdb\u884c\uff09\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Pham_vi_kiem_toan_tai_chinh_va_tuan_thu\"><\/span><b>\u8d22\u52a1\u548c\u5408\u89c4\u5ba1\u8ba1\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5ba1\u67e5\u4ece\u8d22\u52a1\u62a5\u8868\u548c\u6295\u8d44\u8d44\u672c\u7ed3\u7b97\u5230\u7a0e\u6536\u548c\u793e\u4f1a\u4fdd\u9669\u653f\u7b56\u9075\u5b88\u60c5\u51b5\u7b49\u5404\u4e2a\u65b9\u9762\u3002\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u8bc6\u522b\u5185\u90e8\u6cbb\u7406\u4e2d\u5b58\u5728\u7684\u6f5c\u5728\u98ce\u9669\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dich_cot_loi_cua_viec_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4ec0\u4e48\u5404\u673a\u6784\u9700\u8981\u7279\u522b\u91cd\u89c6\u5bf9\u56fd\u6709\u4f01\u4e1a\u7684\u5ba1\u8ba1\uff1f\u8fd9\u9879\u5de5\u4f5c\u7684\u76ee\u7684\u8fdc\u4e0d\u6b62\u4e8e\u53d1\u73b0\u9519\u8bef\uff0c\u66f4\u7740\u773c\u4e8e\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/p>\n<figure id=\"attachment_4387\" aria-describedby=\"caption-attachment-4387\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4387\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc.jpg\" alt=\"M\u1ee5c \u0111\u00edch c\u1ed1t l\u00f5i c\u1ee7a vi\u1ec7c ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Muc-dich-cot-loi-cua-viec-kiem-toan-doanh-nghiep-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4387\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u6838\u5fc3\u76ee\u7684\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cung_cap_thong_tin_tin_cay_cho_Quoc_hoi_va_Chinh_phu\"><\/span><b>\u5411\u56fd\u6c11\u8bae\u4f1a\u548c\u653f\u5e9c\u63d0\u4f9b\u53ef\u9760\u4fe1\u606f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u901a\u8fc7\u5bf9\u56fd\u6709\u4f01\u4e1a\u7684\u5ba1\u8ba1\u62a5\u544a\uff0c\u653f\u5e9c\u90e8\u95e8\u53ef\u4ee5\u4f9d\u636e\u8fd9\u4e9b\u62a5\u544a\u6279\u51c6\u9884\u7b97\u7ed3\u7b97\u548c\u5236\u5b9a\u5b8f\u89c2\u7ecf\u6d4e\u653f\u7b56\u3002\u5ba1\u8ba1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u662f\u8861\u91cf\u56fd\u6709\u7ecf\u6d4e\u90e8\u95e8\u5065\u5eb7\u72b6\u51b5\u7684\u6307\u6807\u4e4b\u4e00\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phat_hien_va_ngan_chan_hanh_vi_truc_loi_tai_san_cong\"><\/span><b>\u53d1\u73b0\u5e76\u9632\u6b62\u632a\u7528\u516c\u5171\u8d44\u4ea7\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u7684\u5173\u952e\u4efb\u52a1\u4e4b\u4e00\u662f\u53d1\u73b0\u62db\u6807\u3001\u8d44\u4ea7\u91c7\u8d2d\u548c\u8de8\u90e8\u95e8\u6295\u8d44\u4e2d\u7684\u8fdd\u89c4\u884c\u4e3a\u3002\u4e25\u683c\u843d\u5b9e\u5ba1\u8ba1\u5efa\u8bae\u5728\u6253\u51fb\u8150\u8d25\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_va_hoan_thien_he_thong_quan_tri_noi_bo\"><\/span><b>\u54a8\u8be2\u5e76\u6539\u8fdb\u5185\u90e8\u7ba1\u7406\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6bcf\u6b21\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u540e\uff0c\u8be5\u90e8\u95e8\u90fd\u4f1a\u6536\u5230\u4fee\u6539\u8d22\u52a1\u6761\u4f8b\u7684\u5efa\u8bae\u3002\u8fd9\u4e3a\u4f01\u4e1a\u4f18\u5316\u8fd0\u8425\u6d41\u7a0b\u3001\u964d\u4f4e\u4e0d\u5fc5\u8981\u6210\u672c\u63d0\u4f9b\u4e86\u5951\u673a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_cac_don_vi_tu_van_trong_viec_ho_tro_doanh_nghiep_truoc_ky_kiem_toan\"><\/span><b>\u54a8\u8be2\u516c\u53f8\u5728\u5ba1\u8ba1\u524d\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u652f\u6301\u7684\u4f5c\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u63a5\u53d7\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u56e2\u961f\u7684\u5ba1\u8ba1\u4e4b\u524d\uff0c\u8bb8\u591a\u4f01\u4e1a\u4f1a\u9009\u62e9\u4e13\u4e1a\u4f1a\u8ba1\u7f51\u7edc\u63d0\u4f9b\u7684\u5ba1\u6838\u670d\u52a1\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u51fa\u73b0\u6cd5\u5f8b\u9519\u8bef\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_he_thong_chung_tu_ke_toan\"><\/span><b>\u5ba1\u67e5\u4f1a\u8ba1\u6587\u6863\u7cfb\u7edf\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5b8c\u6574\u4e14\u7ec4\u7ec7\u826f\u597d\u7684\u6587\u4ef6\u6709\u52a9\u4e8e\u4e0e\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u56e2\u961f\u987a\u5229\u5408\u4f5c\uff0c\u907f\u514d\u56e0\u8bc1\u636e\u4e0d\u8db3\u800c\u4ea7\u751f\u7684\u8bef\u89e3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_van_xu_ly_cac_ton_dong_tai_chinh\"><\/span><b>\u5c31\u89e3\u51b3\u60ac\u800c\u672a\u51b3\u7684\u8d22\u52a1\u95ee\u9898\u63d0\u4f9b\u54a8\u8be2\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u719f\u6089\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u4e13\u5bb6\u5c06\u5c31\u5982\u4f55\u5904\u7406\u574f\u8d26\u51c6\u5907\u7b49\u590d\u6742\u9879\u76ee\u4ee5\u53ca\u5982\u4f55\u6839\u636e\u6307\u5bfc\u6027\u6587\u4ef6\u5904\u7406\u5f85\u6e05\u7b97\u8d44\u4ea7\u63d0\u4f9b\u5efa\u8bae\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_theo_chuan_3E\"><\/span><b>\u6839\u636e3E\u6807\u51c6\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u7684\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7ecf\u6d4e\u6027\u3001\u6548\u7387\u548c\u6548\u76ca\u8fd9\u4e09\u4e2a\u65b9\u9762\uff083E\uff09\u662f\u73b0\u4ee3\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u5fc5\u7136\u8d8b\u52bf\u3002\u8fd9\u4e00\u8fc7\u7a0b\u9700\u8981\u5ba1\u8ba1\u56e2\u961f\u4e0e\u88ab\u5ba1\u8ba1\u5355\u4f4d\u4e4b\u95f4\u7684\u5bc6\u5207\u534f\u8c03\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u51c6\u5907\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5173\u4e8e\u4f01\u4e1a\u7279\u5f81\u548c\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u7684\u8c03\u67e5\u548c\u4fe1\u606f\u6536\u96c6\u9636\u6bb5\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u8bc4\u4f30\u98ce\u9669\uff0c\u4ee5\u786e\u5b9a\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u91cd\u8981\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_toan_tai_thuc_dia\"><\/span><b>\u8fdb\u884c\u73b0\u573a\u5ba1\u6838\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u9636\u6bb5\uff0c\u5c06\u5b9e\u65bd\u8be6\u7ec6\u7684\u6838\u67e5\u3001\u786e\u8ba4\u548c\u68c0\u67e5\u7a0b\u5e8f\u3002\u4fe1\u606f\u6280\u672f\u5728\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528\u6709\u52a9\u4e8e\u7f29\u77ed\u5ba1\u8ba1\u65f6\u95f4\uff0c\u540c\u65f6\u786e\u4fdd\u8bc1\u636e\u7684\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lap_bao_cao_va_thong_bao_ket_qua\"><\/span><b>\u51c6\u5907\u4e00\u4efd\u62a5\u544a\u5e76\u516c\u5e03\u7ed3\u679c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u7684\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u771f\u5b9e\u3001\u5ba2\u89c2\uff0c\u5e76\u6709\u53ef\u6838\u5b9e\u7684\u8bc1\u636e\u652f\u6301\u3002\u62a5\u544a\u4e2d\u7684\u6240\u6709\u7ed3\u8bba\u90fd\u5177\u6709\u6cd5\u5f8b\u6548\u529b\uff0c\u76f8\u5173\u4f01\u4e1a\u5fc5\u987b\u8ba4\u771f\u6267\u884c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_trong_tam_trong_kiem_toan_doanh_nghiep_nha_nuoc_hien_nay\"><\/span><b>\u5f53\u524d\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u91cd\u70b9\u9886\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u8303\u56f4\u4e0d\u518d\u5206\u6563\uff0c\u800c\u662f\u96c6\u4e2d\u5728\u8d44\u672c\u635f\u5931\u98ce\u9669\u9ad8\u7684\u201c\u70ed\u70b9\u201d\u9886\u57df\u3002\u5ba1\u8ba1\u4e3b\u9898\u901a\u5e38\u6839\u636e\u5168\u56fd\u4eba\u5927\u5404\u65f6\u671f\u7684\u6307\u793a\u5236\u5b9a\u3002<\/span><\/p>\n<figure id=\"attachment_4388\" aria-describedby=\"caption-attachment-4388\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4388\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay.jpg\" alt=\"Nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc hi\u1ec7n nay\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2025\/12\/Nhung-noi-dung-trong-tam-trong-kiem-toan-doanh-nghiep-nha-nuoc-hien-nay-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4388\" class=\"wp-caption-text\">\u5f53\u524d\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u91cd\u70b9\u9886\u57df\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_quan_ly_va_su_dung_von_tai_san\"><\/span><b>\u5ba1\u8ba1\u8d44\u672c\u548c\u8d44\u4ea7\u7684\u7ba1\u7406\u548c\u4f7f\u7528\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u91cd\u70b9\u5173\u6ce8\u4fdd\u969c\u56fd\u6709\u8d44\u672c\u5b89\u5168\u3001\u8bc4\u4f30\u9879\u76ee\u6295\u8d44\u6548\u76ca\u4ee5\u53ca\u7ba1\u7406\u5e94\u6536\u8d26\u6b3e\u3002\u8fd9\u662f\u5ba1\u8ba1\u56fd\u6709\u4f01\u4e1a\u4ee5\u8bc4\u4f30\u5176\u8d22\u52a1\u80fd\u529b\u7684\u6700\u91cd\u8981\u65b9\u9762\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_thuc_hien_nghia_vu_voi_ngan_sach_nha_nuoc\"><\/span><b>\u5ba1\u8ba1\u56fd\u5bb6\u9884\u7b97\u4e49\u52a1\u7684\u5c65\u884c\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff08\u589e\u503c\u7a0e\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u8d44\u6e90\u7a0e\u7b49\uff09\u7684\u60c5\u51b5\u4f1a\u53d7\u5230\u4e25\u683c\u5ba1\u67e5\u3002\u8fd9\u65b9\u9762\u7684\u9519\u8bef\u5f80\u5f80\u4f1a\u5bfc\u81f4\u56fd\u6709\u4f01\u4e1a\u5728\u5ba1\u8ba1\u7ed3\u675f\u540e\u51fa\u73b0\u5de8\u989d\u6b20\u7a0e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hoat_dong_tai_co_cau_va_co_phan_hoa\"><\/span><b>\u5bf9\u91cd\u7ec4\u548c\u80a1\u4efd\u5236\u6539\u9020\u6d3b\u52a8\u8fdb\u884c\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u52a0\u901f\u79c1\u6709\u5316\u7684\u80cc\u666f\u4e0b\uff0c\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u5728\u786e\u5b9a\u4f01\u4e1a\u4ef7\u503c\u548c\u9632\u6b62\u4e3a\u8c0b\u53d6\u79c1\u5229\u800c\u4f4e\u4f30\u571f\u5730\u8d44\u4ea7\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_va_kho_khan_khi_kiem_toan_doanh_nghiep_nha_nuoc_nam_giu_von_duoi_50\"><\/span><b>\u5bf9\u6301\u80a1\u6bd4\u4f8b\u4f4e\u4e8e 50% \u7684\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u65f6\u9762\u4e34\u7684\u6311\u6218\u548c\u56f0\u96be (TP3T)\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5c06\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u8303\u56f4\u6269\u5927\u5230\u8d44\u672c\u4f4e\u4e8e 50% \u7684\u5b9e\u4f53\uff0c\u5728\u534f\u8c03\u673a\u5236\u548c\u4eba\u5458\u65b9\u9762\u9762\u4e34\u8bf8\u591a\u969c\u788d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rao_can_ve_quyen_tiep_can_thong_tin\"><\/span><b>\u83b7\u53d6\u4fe1\u606f\u7684\u969c\u788d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u56fd\u5bb6\u4e0d\u6301\u6709\u63a7\u80a1\u6743\u7684\u80a1\u4efd\u5236\u516c\u53f8\u4e2d\uff0c\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u5c0f\u7ec4\u7d22\u53d6\u6587\u4ef6\u7684\u8981\u6c42\u6709\u65f6\u4f1a\u906d\u5230\u79c1\u4eba\u80a1\u4e1c\u7684\u62b5\u5236\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Han_che_ve_nguon_luc_chuyen_mon\"><\/span><b>\u4e13\u4e1a\u8d44\u6e90\u7684\u5c40\u9650\u6027<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u6570\u91cf\u5e9e\u5927\uff0c\u800c\u8d1f\u8d23\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u4eba\u5458\u6570\u91cf\u6709\u9650\uff0c\u8fd9\u9020\u6210\u4e86\u65f6\u95f4\u548c\u5de5\u4f5c\u91cf\u4e0a\u7684\u5de8\u5927\u538b\u529b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u4e13\u4e1a\u8d44\u6e90\u5c40\u9650\u6027\u6982\u8ff0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6311\u6218<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5efa\u8bae\u7684\u89e3\u51b3\u65b9\u6848<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u53f8\u89c4\u6a21\u592a\u5927\u4e86\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e94\u7528\u57fa\u4e8e\u98ce\u9669\u7684\u5ba1\u8ba1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u79bb\u6563\u6570\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3a\u5ba1\u8ba1\u884c\u4e1a\u6784\u5efa\u5927\u6570\u636e\u7cfb\u7edf\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f3a\u4e4f\u4e13\u4e1a\u77e5\u8bc6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u4fe1\u8a89\u826f\u597d\u7684\u72ec\u7acb\u5ba1\u8ba1\u673a\u6784\u5408\u4f5c\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_chat_luong_hoat_dong_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u63d0\u9ad8\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u6d3b\u52a8\u8d28\u91cf\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8981\u4f7f\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u771f\u6b63\u6709\u6548\uff0c\u9700\u8981\u91c7\u53d6\u540c\u6b65\u7684\u65b9\u6cd5\uff0c\u5305\u62ec\u5236\u5ea6\u6846\u67b6\u548c\u5b9e\u65bd\u6280\u672f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_huong_dan\"><\/span><b>\u5b8c\u5584\u6807\u51c6\u548c\u6307\u5357\u4f53\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u4e0d\u65ad\u66f4\u65b0\u56fd\u6709\u4f01\u4e1a\u7684\u5ba1\u8ba1\u7a0b\u5e8f\uff0c\u4ee5\u7d27\u5bc6\u53cd\u6620\u6570\u5b57\u7ecf\u6d4e\u4e0d\u65ad\u53d8\u5316\u7684\u73b0\u5b9e\uff0c\u7279\u522b\u662f\u4fe1\u606f\u6280\u672f\u5ba1\u8ba1\u548c\u73af\u5883\u5ba1\u8ba1\u65b9\u9762\u7684\u6307\u5bfc\u65b9\u9488\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Day_manh_ung_dung_cong_nghe_trong_kiem_toan\"><\/span><b>\u4fc3\u8fdb\u6280\u672f\u5728\u5ba1\u8ba1\u4e2d\u7684\u5e94\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6570\u636e\u5206\u6790\u8f6f\u4ef6\u7684\u4f7f\u7528\u6709\u52a9\u4e8e\u66f4\u5feb\u5730\u53d1\u73b0\u4f1a\u8ba1\u8d26\u7c3f\u4e2d\u7684\u5f02\u5e38\u60c5\u51b5\u3002\u8fd9\u662f\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u65b9\u6cd5\u7684\u4e00\u9879\u7a81\u7834\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u662f\u4e00\u4e2a\u4e25\u8c28\u7684\u8fc7\u7a0b\uff0c\u9700\u8981\u4f01\u4e1a\u5728\u6570\u636e\u7cfb\u7edf\u548c\u7ba1\u7406\u601d\u7ef4\u65b9\u9762\u505a\u597d\u5145\u5206\u51c6\u5907\u3002\u5bf9\u5ba1\u8ba1\u6027\u8d28\u548c\u6cd5\u5f8b\u6cd5\u89c4\u7684\u6b63\u786e\u7406\u89e3\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u987a\u5229\u901a\u8fc7\u5ba1\u8ba1\uff0c\u8fd8\u80fd\u6709\u6548\u63d0\u5347\u7ecf\u8425\u6548\u7387\u3002\u5bf9\u4e8e\u9762\u4e34\u5ba1\u8ba1\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u62e5\u6709\u4e13\u4e1a\u7684\u5408\u4f5c\u4f19\u4f34\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network \u81ea\u8c6a\u5730\u6210\u4e3a\u9886\u5148\u7684\u7efc\u5408\u4f1a\u8ba1\u3001\u7a0e\u52a1\u548c\u5ba1\u8ba1\u524d\u5ba1\u6838\u89e3\u51b3\u65b9\u6848\u63d0\u4f9b\u5546\u3002\u6211\u4eec\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\uff0c\u4e13\u6ce8\u4e8e\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u9886\u57df\uff0c\u80fd\u591f\u5e2e\u52a9\u60a8\u8bc6\u522b\u98ce\u9669\u3001\u4f18\u5316\u7a0e\u52a1\u6d41\u7a0b\uff0c\u5e76\u786e\u4fdd\u6240\u6709\u6570\u636e\u4e25\u683c\u7b26\u5408\u73b0\u884c\u6807\u51c6\u3002\u5207\u52ff\u8ba9\u5c0f\u9519\u8bef\u5f71\u54cd\u60a8\u4f01\u4e1a\u7684\u58f0\u8a89\u548c\u53d1\u5c55\u3002\u7acb\u5373\u8054\u7cfb MAN\uff0c\u83b7\u53d6\u6700\u4e13\u4e1a\u7684\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1\uff01<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \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<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc\"><\/span><b>\u5173\u4e8e\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_nha_nuoc_20_co_phai_chiu_su_kiem_toan_cua_kiem_toan_nha_nuoc_khong\"><\/span>\u56fd\u6709\u4f01\u4e1a20%\u662f\u5426\u9700\u8981\u63a5\u53d7\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u7684\u5ba1\u8ba1\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u6709\u6743\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\uff0c\u5ba1\u8ba1\u5185\u5bb9\u5305\u62ec\u56fd\u6709\u8d44\u672c\u7684\u4f7f\u7528\u60c5\u51b5\uff0c\u901a\u5e38\u662f\u901a\u8fc7\u4e13\u9898\u5ba1\u8ba1\u6216\u5728\u53d1\u73b0\u8fdd\u89c4\u8ff9\u8c61\u65f6\u8fdb\u884c\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<h3><span class=\"ez-toc-section\" id=\"Thoi_han_thuc_hien_mot_cuoc_kiem_toan_doanh_nghiep_nha_nuoc_la_bao_lau\"><\/span>\u5bf9\u56fd\u6709\u4f01\u4e1a\u8fdb\u884c\u5ba1\u8ba1\u9700\u8981\u591a\u957f\u65f6\u95f4\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u5ba1\u8ba1\u671f\u9650\u4e0d\u8d85\u8fc7 60 \u5929\uff1b\u5728\u590d\u6742\u60c5\u51b5\u4e0b\uff0c\u5ba1\u8ba1\u671f\u9650\u53ef\u4ee5\u5ef6\u957f\uff0c\u4f46\u4e0d\u5f97\u8d85\u8fc7 30 \u5929\uff0c\u8fd9\u662f\u300a\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u300b\u7684\u89c4\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<h3><span class=\"ez-toc-section\" id=\"Ket_luan_cua_doan_kiem_toan_doanh_nghiep_nha_nuoc_co_bat_buoc_thuc_hien_khong\"><\/span>\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u5c0f\u7ec4\u7684\u7ed3\u8bba\u662f\u5426\u5177\u6709\u6cd5\u5f8b\u7ea6\u675f\u529b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\u3002\u56fd\u6709\u4f01\u4e1a\u5ba1\u8ba1\u62a5\u544a\u4e2d\u6709\u5173\u8d22\u52a1\u7ba1\u7406\u548c\u673a\u5236\u6539\u8fdb\u7684\u5efa\u8bae\u662f\u5f3a\u5236\u6027\u7684\u3002\u4e0d\u9075\u5b88\u89c4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u884c\u653f\u5904\u7f5a\u6216\u6cd5\u5f8b\u8bc9\u8bbc\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 c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc 20% c\u00f3 ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc 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