{"id":4437,"date":"2026-01-02T00:26:18","date_gmt":"2026-01-02T07:26:18","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4437"},"modified":"2026-03-17T00:44:35","modified_gmt":"2026-03-17T07:44:35","slug":"kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/","title":{"rendered":"\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u662f\u4e00\u9879\u5f3a\u5236\u6027\u6d3b\u52a8\uff0c\u65e8\u5728\u8bc4\u4f30\u8d22\u52a1\u62a5\u544a\u7684\u51c6\u786e\u6027\u548c\u5408\u6cd5\u6027\u4ee5\u53ca\u516c\u5171\u8d44\u6e90\u5229\u7528\u6548\u7387\u3002\u8fd9\u662f\u653f\u5e9c\u52a0\u5feb\u7ecf\u6d4e\u7ed3\u6784\u8c03\u6574\u52aa\u529b\u7684\u4e00\u90e8\u5206\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/nghi-quyet-12nqtw-ve-tiep-tuc-co-cau-lai-doi-moi-va-nang-cao-hieu-qua-doanh-nghiep-nha-nuoc-da-dua--232086.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5206\u8fa8\u7387 12-NQ\/TW<\/span><\/a><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5bc6\u5207\u76d1\u63a7\u4f01\u4e1a\u548c\u96c6\u56e2\u516c\u53f8\u7684\u8d44\u672c\u6d41\u52a8\u5df2\u6210\u4e3a\u91cd\u4e2d\u4e4b\u91cd\u3002\u8fd9\u9879\u5de5\u4f5c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u53d1\u73b0\u8d22\u52a1\u8fdd\u89c4\u884c\u4e3a\uff0c\u8fd8\u80fd\u8861\u91cf\u4ee3\u8868\u56fd\u6709\u8d44\u672c\u7684\u4f01\u4e1a\u7ba1\u7406\u8005\u7684\u80fd\u529b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u7684\u6570\u636e\uff0c\u6bcf\u5e74\u901a\u8fc7\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\uff0c\u53d1\u73b0\u6570\u4e07\u4ebf\u8d8a\u5357\u76fe\u7684\u8fdd\u89c4\u884c\u4e3a\uff0c\u5e76\u63d0\u51fa\u76f8\u5e94\u7684\u5904\u7406\u5efa\u8bae\u3002\u8fd9\u4f53\u73b0\u4e86\u5ba1\u8ba1\u90e8\u95e8\u5728\u56fd\u5bb6\u91d1\u878d\u4f53\u7cfb\u4e2d\u53d1\u6325\u7684\u201c\u628a\u5173\u4eba\u201d\u4f5c\u7528\u3002\u4e25\u683c\u9075\u5b88\u76f8\u5173\u89c4\u5b9a\u81f3\u5173\u91cd\u8981\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;\"> \uff082019 \u5e74\u4fee\u8ba2\uff09\u548c\u7b2c 69\/2014\/QH13 \u53f7\u6cd5\u5f8b\uff08\u5173\u4e8e\u4f01\u4e1a\u751f\u4ea7\u7ecf\u8425\u4e2d\u6295\u8d44\u7684\u56fd\u6709\u8d44\u672c\u7684\u7ba1\u7406\uff09\u662f\u6240\u6709\u7ba1\u7406\u8005\u7684\u8feb\u5207\u8981\u6c42\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 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 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>\u89c4\u8303\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\" >\u300a\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u300b\u53ca\u5ba1\u8ba1\u673a\u6784\u7684\u4f5c\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\" >\u7b2c 69\/2014\/QH13 \u53f7\u6cd5\u5f8b\u53ca\u5176\u6307\u5bfc\u6027\u6cd5\u4ee4<\/a><\/li><\/ul><\/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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\u662f\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\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-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7684\u5173\u952e\u5185\u5bb9\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\" 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class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u63d0\u9ad8\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u6548\u7387\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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Ung_dung_cong_nghe_thong_tin_va_Big_Data\" >\u4fe1\u606f\u6280\u672f\u548c\u5927\u6570\u636e\u5e94\u7528<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\" >\u589e\u5f3a\u5ba1\u8ba1\u5e08\u7684\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Hoan_thien_he_thong_chuan_muc_va_quy_trinh\" >\u5b8c\u5584\u6807\u51c6\u548c\u7a0b\u5e8f\u4f53\u7cfb\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-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-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-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-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\" >\u5173\u4e8e\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u5bb6\u8d44\u672c\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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Doanh_nghiep_co_von_nha_nuoc_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\" >\u8d44\u672c\u989d\u4f4e\u4e8e 50% \u7684\u56fd\u6709\u4f01\u4e1a\u662f\u5426\u53d7\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u5ba1\u8ba1\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\" >\u5728\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u4e2d\uff0c\u72ec\u7acb\u5ba1\u8ba1\u548c\u56fd\u5bb6\u5ba1\u8ba1\u6709\u4ec0\u4e48\u533a\u522b\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc\/#Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\" >\u5982\u4f55\u5904\u7406\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u8d22\u52a1\u8fdd\u89c4\u884c\u4e3a\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_va_von_nha_nuoc\"><\/span><b>\u89c4\u8303\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5728\u6df1\u5165\u63a2\u8ba8\u6280\u672f\u7ec6\u8282\u4e4b\u524d\uff0c\u5fc5\u987b\u5148\u4e86\u89e3\u7ba1\u7406\u8be5\u7cfb\u7edf\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002\u900f\u5f7b\u7406\u89e3\u6cd5\u5f8b\u6846\u67b6\u6709\u52a9\u4e8e\u4f01\u4e1a\u79ef\u6781\u4e3b\u52a8\u5730\u505a\u597d\u68c0\u67e5\u51c6\u5907\u3002<\/span><\/p>\n<figure id=\"attachment_4438\" aria-describedby=\"caption-attachment-4438\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4438\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-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 v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Khung-phap-ly-dieu-chinh-hoat-dong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4438\" class=\"wp-caption-text\">\u89c4\u8303\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Luat_Kiem_toan_Nha_nuoc_va_vai_tro_cua_co_quan_kiem_toan\"><\/span><b>\u300a\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u300b\u53ca\u5ba1\u8ba1\u673a\u6784\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u6d3b\u52a8\u4e3b\u8981\u53d7\u73b0\u884c\u300a\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u300b\u7684\u7ba1\u8f96\u3002\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u6709\u6743\u5bf9\u6240\u6709\u7ba1\u7406\u548c\u4f7f\u7528\u516c\u5171\u8d22\u653f\u548c\u516c\u5171\u8d44\u4ea7\u7684\u5355\u4f4d\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u56fd\u5bb6\u6301\u80a1\u8d85\u8fc750%\u4e07\u4ebf\u7f8e\u5143\u7684\u4f01\u4e1a\u987b\u63a5\u53d7\u5f3a\u5236\u6027\u5e74\u5ea6\u5ba1\u8ba1\u3002\u5bf9\u4e8e\u56fd\u5bb6\u6301\u80a1\u4e0d\u8db350%\u4e07\u4ebf\u7f8e\u5143\u7684\u4f01\u4e1a\uff0c\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u4ecd\u6709\u6743\u5728\u63a5\u5230\u8bf7\u6c42\u6216\u6839\u636e\u5df2\u6279\u51c6\u7684\u5ba1\u8ba1\u8ba1\u5212\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4ee5\u786e\u4fdd\u8d44\u672c\u5b89\u5168\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Luat_so_692014QH13_va_cac_nghi_dinh_huong_dan\"><\/span><b>\u7b2c 69\/2014\/QH13 \u53f7\u6cd5\u5f8b\u53ca\u5176\u6307\u5bfc\u6027\u6cd5\u4ee4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e2d\u7684\u56fd\u6709\u8d44\u672c\u53d7\u5230\u4e25\u683c\u7684\u76d1\u7ba1\u4f53\u7cfb\u4fdd\u62a4\u3002\u7b2c91\/2015\/ND-CP\u53f7\u6cd5\u4ee4\u53ca\u5176\u4fee\u6b63\u6848\uff08\u7b2c32\/2018\/ND-CP\u53f7\u6cd5\u4ee4\u3001\u7b2c140\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff09\u5bf9\u8d44\u672c\u7684\u6295\u8d44\u3001\u7ba1\u7406\u548c\u4f7f\u7528\u4f5c\u51fa\u4e86\u8be6\u7ec6\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u91cd\u70b9\u5728\u4e8e\u8bc4\u4f30\u4f01\u4e1a\u662f\u5426\u5728\u4fdd\u503c\u589e\u503c\u3002\u6536\u5165\u3001\u5229\u6da6\u548c\u80a1\u672c\u56de\u62a5\u7387\uff08ROE\uff09\u7b49\u6307\u6807\u59cb\u7ec8\u662f\u5ba1\u8ba1\u4eba\u5458\u5173\u6ce8\u7684\u91cd\u70b9\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_doi_tuong_chiu_su_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\u662f\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u786e\u5b9a\u6b63\u786e\u7684\u76ee\u6807\u7fa4\u4f53\u6709\u52a9\u4e8e\u5bf9\u98ce\u9669\u8fdb\u884c\u5206\u7c7b\u5e76\u5236\u5b9a\u76f8\u5e94\u7684\u5ba1\u8ba1\u7a0b\u5e8f\u3002\u4e0b\u8868\u6c47\u603b\u4e86\u4e3b\u8981\u76ee\u6807\u7fa4\u4f53\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u5bf9\u8c61\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u6807\u7fa4\u4f53<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u56fd\u5bb6\u8d44\u672c\u6bd4\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4e3b\u8981\u5ba1\u8ba1\u65b9\u6cd5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u8d44\u672c100%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3001\u5408\u89c4\u6027\u5ba1\u8ba1\u548c\u5b9a\u671f\u8fd0\u8425\u5ba1\u8ba1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62e5\u6709\u63a7\u80a1\u6743\u7684\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6ce8\u518c\u8d44\u672c\u8d85\u8fc750%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u5b9a\u671f\u8fdb\u884c\u5e74\u5ea6\u5ba1\u8ba1\u6216\u4e13\u9898\u5ba1\u8ba1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e50%\u6ce8\u518c\u8d44\u672c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f53\u51fa\u73b0\u8fdd\u89c4\u8ff9\u8c61\u6216\u7ba1\u7406\u5c42\u8981\u6c42\u65f6\uff0c\u4f1a\u5bf9\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u6295\u8d44\u9879\u76ee<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u9884\u7b97\u8d44\u91d1\u7684\u4f7f\u7528<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5bf9\u5df2\u5b8c\u6210\u9879\u76ee\u7684\u6700\u7ec8\u8d26\u76ee\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\uff0c\u7279\u522b\u662f\u56fd\u6709\u7ecf\u6d4e\u96c6\u56e2\u548c\u516c\u53f8\u7684\u5ba1\u8ba1\u901a\u5e38\u6781\u5176\u4e25\u683c\u3002\u8fd9\u4e9b\u4f01\u4e1a\u662f\u7ecf\u6d4e\u7684\u201c\u706b\u8f66\u5934\u201d\uff0c\u638c\u63e1\u7740\u5de8\u989d\u8d44\u4ea7\uff1b\u56e0\u6b64\uff0c\u5373\u4f7f\u662f\u5fae\u5c0f\u7684\u9519\u8bef\u4e5f\u53ef\u80fd\u7ed9\u56fd\u5bb6\u8d22\u653f\u9020\u6210\u91cd\u5927\u635f\u5931\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Noi_dung_trong_yeu_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7684\u5173\u952e\u5185\u5bb9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u4e13\u4e1a\u5ba1\u8ba1\u6d41\u7a0b\u901a\u5e38\u4fa7\u91cd\u4e8e\u56db\u4e2a\u4e3b\u8981\u652f\u67f1\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u548c\u6548\u7387\u3002<\/span><\/p>\n<figure id=\"attachment_4441\" aria-describedby=\"caption-attachment-4441\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4441\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"N\u1ed9i dung tr\u1ecdng y\u1ebfu trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Noi-dung-trong-yeu-trong-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4441\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7684\u5173\u952e\u5185\u5bb9\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_bao_cao_tai_chinh_va_tinh_trung_thuc_cua_so_lieu\"><\/span><b>\u5ba1\u6838\u8d22\u52a1\u62a5\u8868\u5e76\u6838\u5b9e\u6570\u636e\u7684\u51c6\u786e\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u6700\u6839\u672c\u4e5f\u662f\u81f3\u5173\u91cd\u8981\u7684\u65b9\u9762\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u5ba1\u67e5\u8d44\u4ea7\u548c\u8d1f\u503a\u7684\u5b58\u5728\u3001\u6743\u5229\u548c\u4e49\u52a1\u3002\u5bf9\u4e8e\u56fd\u6709\u4f01\u4e1a\u800c\u8a00\uff0c\u6536\u5165\u548c\u8d39\u7528\u7684\u786e\u8ba4\u5fc5\u987b\u4e25\u683c\u9075\u5b88\u8d8a\u5357\u4f1a\u8ba1\u51c6\u5219\uff08VAS\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u574f\u8d26\u51c6\u5907\u91d1\uff08\u5b58\u8d27\u8d2c\u503c\u3001\u4e0d\u826f\u8d37\u6b3e\u3001\u91d1\u878d\u6295\u8d44\uff09\u5f80\u5f80\u662f\u6700\u5bb9\u6613\u6210\u4e3a\u201c\u7f8e\u5316\u201d\u60c5\u51b5\u7684\u8fdd\u89c4\u884c\u4e3a\u7684\u76ee\u6807\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u6216\u9690\u7792\u635f\u5931\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_viec_bao_toan_va_phat_trien_von_nha_nuoc\"><\/span><b>\u5bf9\u56fd\u5bb6\u8d44\u672c\u7684\u4fdd\u62a4\u548c\u53d1\u5c55\u8fdb\u884c\u5ba1\u8ba1\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u5bb6\u8d44\u672c\u7edd\u4e0d\u80fd\u6d41\u5931\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u8ba1\u7b97\u8d22\u52a1\u5b89\u5168\u6307\u6807\uff0c\u5e76\u8fdb\u884c\u8de8\u671f\u5bf9\u6bd4\u3002\u5982\u679c\u4f01\u4e1a\u51fa\u73b0\u957f\u671f\u4e8f\u635f\uff0c\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u5bb6\u8d44\u672c\u5ba1\u8ba1\u5c06\u6df1\u5165\u8c03\u67e5\u5176\u539f\u56e0\uff0c\u63a2\u7a76\u5176\u6839\u6e90\u662f\u5ba2\u89c2\u7684\u5e02\u573a\u56e0\u7d20\u8fd8\u662f\u4e3b\u89c2\u7684\u7ba1\u7406\u7f3a\u9677\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u6848\u4f8b\uff1a\u8bb8\u591a\u4f01\u4e1a\u5728\u6838\u5fc3\u4e1a\u52a1\u4e4b\u5916\u8fdb\u884c\u6295\u8d44\u65f6\u906d\u53d7\u4e86\u4e25\u91cd\u7684\u8d44\u672c\u635f\u5931\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u6839\u636e\u7b2c69\u53f7\u6cd5\u5f8b\u548c\u5185\u90e8\u8d22\u52a1\u7ba1\u7406\u6761\u4f8b\u8bc4\u4f30\u8fd9\u4e9b\u6295\u8d44\u51b3\u7b56\u7684\u6b63\u786e\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_tinh_tuan_thu_phap_luat_ve_thue_va_ngan_sach\"><\/span><b>\u5ba1\u8ba1\u7a0e\u6536\u548c\u9884\u7b97\u6cd5\u5f8b\u7684\u9075\u5b88\u60c5\u51b5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u5fc5\u987b\u79ef\u6781\u5c65\u884c\u5176\u5bf9\u56fd\u5bb6\u9884\u7b97\u7684\u4e49\u52a1\u3002\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u5305\u62ec\u68c0\u67e5\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u589e\u503c\u7a0e\u53ca\u5176\u4ed6\u8d39\u7528\u548c\u6536\u8d39\u7684\u7533\u62a5\u548c\u7f34\u7eb3\u60c5\u51b5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5e38\u89c1\u7684\u8fdd\u89c4\u884c\u4e3a\u901a\u5e38\u5305\u62ec\uff1a\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u8ba1\u5165\u4e0d\u53ef\u6263\u9664\u7684\u8d39\u7528\uff0c\u6216\u8005\u5ef6\u8fdf\u5411\u5206\u914d\u7ed9\u56fd\u6709\u8d44\u672c\u90e8\u5206\u7684\u4f01\u4e1a\u91cd\u7ec4\u652f\u6301\u57fa\u91d1\u652f\u4ed8\u5229\u606f\u548c\u80a1\u606f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_toan_hieu_qua_hoat_dong_Performance_Audit\"><\/span><b>\u7ee9\u6548\u5ba1\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0e\u4f20\u7edf\u5ba1\u8ba1\u4e0d\u540c\uff0c\u7ee9\u6548\u5ba1\u8ba1\u8bc4\u4f30\u4f01\u4e1a\u662f\u5426\u4ee5\u5c3d\u53ef\u80fd\u4f4e\u7684\u6210\u672c\uff08\u5373\u7ecf\u6d4e\u6027\u3001\u6548\u7387\u548c\u6548\u76ca\u8fd9\u4e09\u4e2a\u65b9\u9762\uff09\u5b9e\u73b0\u5176\u65e2\u5b9a\u76ee\u6807\u3002\u5728\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u4e2d\uff0c\u8fd9\u662f\u4e00\u79cd\u6709\u52a9\u4e8e\u63d0\u5347\u8fd9\u4e9b\u5b9e\u4f53\u7ade\u4e89\u529b\u7684\u65b0\u8d8b\u52bf\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u53d6\u5f97\u51c6\u786e\u7684\u7ed3\u679c\uff0c\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u8fc7\u7a0b\u5fc5\u987b\u6309\u7167\u56fd\u5bb6\u5ba1\u8ba1\u51c6\u5219\uff0c\u901a\u8fc7\u7cfb\u7edf\u7684\u6b65\u9aa4\u8fdb\u884c\u3002<\/span><\/p>\n<figure id=\"attachment_4442\" aria-describedby=\"caption-attachment-4442\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4442\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Quy-trinh-thuc-hien-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4442\" class=\"wp-caption-text\">\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u7a0b\u5e8f\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_chuan_bi_va_lap_ke_hoach_kiem_toan\"><\/span><b>\u5ba1\u8ba1\u51c6\u5907\u548c\u8ba1\u5212\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5728\u6b64\u9636\u6bb5\uff0c\u5ba1\u8ba1\u56e2\u961f\u6536\u96c6\u6709\u5173\u4f01\u4e1a\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u3001\u4e1a\u52a1\u98ce\u9669\u548c\u6cd5\u5f8b\u73af\u5883\u7684\u4fe1\u606f\u3002\u5728\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u4e2d\uff0c\u786e\u5b9a\u91cd\u8981\u6027\u6c34\u5e73\u51b3\u5b9a\u4e86\u5ba1\u8ba1\u7684\u8303\u56f4\u548c\u65b9\u6cd5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_thuc_hien_kiem_toan_tai_don_vi\"><\/span><b>\u5b9e\u4f53\u5ba1\u8ba1\u5b9e\u65bd\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u91c7\u7528\u89c2\u5bdf\u3001\u6bd4\u8f83\u3001\u51fd\u8bc1\u548c\u6570\u636e\u5206\u6790\u7b49\u65b9\u6cd5\u3002\u5bf9\u4e8e\u56fd\u6709\u8d44\u672c\u800c\u8a00\uff0c\u56fa\u5b9a\u8d44\u4ea7\u548c\u957f\u671f\u91d1\u878d\u6295\u8d44\u7684\u76d8\u70b9\u662f\u91cd\u4e2d\u4e4b\u91cd\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u5982\u679c\u53d1\u73b0\u8fdd\u53cd\u5211\u6cd5\u7684\u8ff9\u8c61\uff0c\u5ba1\u8ba1\u7ec4\u6709\u8d23\u4efb\u6309\u7167\u300a\u56fd\u5bb6\u5ba1\u8ba1\u6cd5\u300b\u7684\u89c4\u5b9a\u5c06\u6848\u4ef6\u79fb\u9001\u4fa6\u67e5\u673a\u5173\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_lap_bao_cao_va_cong_bo_ket_qua\"><\/span><b>\u62a5\u544a\u548c\u7ed3\u679c\u53d1\u5e03\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u62a5\u544a\u5fc5\u987b\u660e\u786e\u9610\u8ff0\u5176\u5bf9\u8d22\u52a1\u62a5\u8868\u51c6\u786e\u6027\u548c\u6cd5\u5f8b\u5408\u89c4\u7a0b\u5ea6\u7684\u610f\u89c1\u3002\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u540e\uff0c\u4f1a\u76f4\u63a5\u63d0\u51fa\u6709\u5173\u8d22\u52a1\u5904\u7406\u7684\u5efa\u8bae\uff08\u4f8b\u5982\u7a0e\u6536\u5f81\u7ba1\u3001\u51cf\u5c11\u6700\u7ec8\u7ed3\u7b97\u3001\u5c06\u8d85\u989d\u80a1\u606f\u4e0a\u7f34\u56fd\u5bb6\u9884\u7b97\u7b49\uff09\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_pham_thuong_gap_phat_hien_qua_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u65f6\u53d1\u73b0\u7684\u5e38\u89c1\u8fdd\u89c4\u884c\u4e3a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u76f8\u5173\u90e8\u95e8\u6c47\u603b\u7684\u62a5\u544a\uff0c\u4ee5\u4e0b\u662f\u5bb9\u6613\u51fa\u73b0\u9519\u8bef\u7684\u201c\u70ed\u70b9\u201d\u533a\u57df\uff1a<\/span><\/p>\n<figure id=\"attachment_4440\" aria-describedby=\"caption-attachment-4440\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4440\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg\" alt=\"Nh\u1eefng sai ph\u1ea1m th\u01b0\u1eddng g\u1eb7p ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Nhung-sai-pham-thuong-gap-phat-hien-qua-kiem-toan-doanh-nghiep-nha-nuoc-va-von-nha-nuoc-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4440\" class=\"wp-caption-text\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u65f6\u53d1\u73b0\u7684\u5e38\u89c1\u8fdd\u89c4\u884c\u4e3a\u3002<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5e94\u6536\u8d26\u6b3e\u7ba1\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u5141\u8bb8\u903e\u671f\u503a\u52a1\u957f\u671f\u672a\u6536\u56de\uff0c\u65e2\u6ca1\u6709\u91c7\u53d6\u79ef\u6781\u7684\u50ac\u6536\u63aa\u65bd\uff0c\u4e5f\u6ca1\u6709\u6309\u7167\u7b2c 48\/2019\/TT-BTC \u53f7\u901a\u51fd\u7684\u8981\u6c42\u505a\u51fa\u5145\u5206\u7684\u51c6\u5907\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u91d1\u878d\u6295\u8d44\uff1a<\/b><span style=\"font-weight: 400;\"> \u6295\u8d44\u4e8e\u5b50\u516c\u53f8\u548c\u5173\u8054\u516c\u53f8\u6548\u7387\u4f4e\u4e0b\uff0c\u4e14\u65e0\u6cd5\u4fdd\u4f4f\u521d\u59cb\u56fd\u6709\u8d44\u672c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u571f\u5730\u7ba1\u7406\uff1a<\/b><span style=\"font-weight: 400;\"> \u571f\u5730\u6ee5\u7528\u3001\u975e\u6cd5\u8f6c\u79df\u623f\u5c4b\uff0c\u6216\u5728\u516c\u5e73\u5316\u8fc7\u7a0b\u4e2d\u672a\u80fd\u6b63\u786e\u786e\u5b9a\u571f\u5730\u4f7f\u7528\u6743\u7684\u4ef7\u503c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u623f\u4ea7\u8d2d\u4e70\uff1a<\/b><span style=\"font-weight: 400;\"> \u8fdd\u53cd\u6709\u5173\u516c\u5171\u8d44\u4ea7\u62db\u6807\u548c\u91c7\u8d2d\u7684\u89c4\u5b9a\uff0c\u4ee5\u9ad8\u4e8e\u5b9e\u9645\u5e02\u573a\u4ef7\u503c\u7684\u4ef7\u683c\u8fdb\u884c\u91c7\u8d2d\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\uff0c\u53ef\u4ee5\u8d77\u5230\u51c0\u5316\u8425\u5546\u73af\u5883\u3001\u9632\u6b62\u5229\u7528\u516c\u5171\u8d44\u4ea7\u725f\u5229\u7684\u4f5c\u7528\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_nang_cao_hieu_qua_cong_tac_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u63d0\u9ad8\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u6548\u7387\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u9002\u5e94\u6570\u5b57\u65f6\u4ee3\u548c\u65e5\u76ca\u82db\u523b\u7684\u7ba1\u7406\u8981\u6c42\uff0c\u5ba1\u8ba1\u5b9e\u8df5\u9700\u8981\u53d6\u5f97\u91cd\u5927\u7a81\u7834\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ung_dung_cong_nghe_thong_tin_va_Big_Data\"><\/span><b>\u4fe1\u606f\u6280\u672f\u548c\u5927\u6570\u636e\u5e94\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u73b0\u4ee3\u5ba1\u8ba1\u8f6f\u4ef6\u53ef\u4ee5\u5bf9\u6574\u4e2a\u603b\u4f53\u8fdb\u884c\u5206\u6790\uff0c\u800c\u65e0\u9700\u91c7\u7528\u4f20\u7edf\u7684\u62bd\u6837\u65b9\u6cd5\u3002\u8fd9\u5bf9\u4e8e\u5ba1\u8ba1\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\uff0c\u4ee5\u53ca\u4ea4\u6613\u91cf\u5de8\u5927\u7684\u5b9e\u4f53\uff08\u4f8b\u5982\u94f6\u884c\u6216\u77f3\u6cb9\u5929\u7136\u6c14\u516c\u53f8\uff09\u5c24\u4e3a\u6709\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tang_cuong_tinh_doc_lap_va_khach_quan_cua_kiem_toan_vien\"><\/span><b>\u589e\u5f3a\u5ba1\u8ba1\u5e08\u7684\u72ec\u7acb\u6027\u548c\u5ba2\u89c2\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u72ec\u7acb\u6027\u662f\u5ba1\u8ba1\u7684\u7075\u9b42\u3002\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u7684\u5ba1\u8ba1\u4eba\u5458\u5fc5\u987b\u514d\u53d7\u5916\u90e8\u5e72\u9884\uff0c\u5e76\u63a5\u53d7\u4e25\u683c\u7684\u804c\u4e1a\u9053\u5fb7\u76d1\u7763\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_he_thong_chuan_muc_va_quy_trinh\"><\/span><b>\u5b8c\u5584\u6807\u51c6\u548c\u7a0b\u5e8f\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\u6709\u5173\u56fd\u5bb6\u8d44\u672c\u4e13\u9898\u5ba1\u8ba1\u7684\u8be6\u7ec6\u6307\u5357\uff0c\u4ee5\u7b26\u5408\u300a\u516c\u5171\u6295\u8d44\u6cd5\u300b\u6216\u300a\u62db\u6807\u6cd5\u300b\u7b49\u65b0\u6cd5\u5f8b\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\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u4e25\u683c\u7684\u6cd5\u5f8b\u4e49\u52a1\uff0c\u4e5f\u662f\u8fd9\u4e9b\u5b9e\u4f53\u8fdb\u884c\u81ea\u6211\u8bc4\u4f30\u548c\u6539\u8fdb\u98ce\u9669\u7ba1\u7406\u4f53\u7cfb\u7684\u5951\u673a\u3002\u6709\u6548\u7684\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u6295\u8d44\u8005\u9762\u524d\u6811\u7acb\u4fe1\u8a89\uff0c\u5c24\u5176\u662f\u5728\u79c1\u6709\u5316\u548c\u8d44\u4ea7\u5265\u79bb\u8fc7\u7a0b\u4e2d\u3002\u900f\u5f7b\u7406\u89e3\u516c\u5171\u8d22\u653f\u6cd5\u89c4\u548c\u5ba1\u8ba1\u51c6\u5219\u662f\u7ef4\u62a4\u4f01\u4e1a\u53ca\u5176\u8d44\u672c\u4ee3\u8868\u5408\u6cd5\u6743\u76ca\u7684\u5173\u952e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u51c6\u5907\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u5ba1\u8ba1\u6240\u9700\u7684\u6587\u4ef6\u65b9\u9762\u9047\u5230\u56f0\u96be\uff0c\u6216\u8005\u9700\u8981\u4e13\u4e1a\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u54a8\u8be2\u516c\u53f8\u5728\u5ba1\u8ba1\u524d\u8fdb\u884c\u98ce\u9669\u8bc4\u4f30\uff0c\u8bf7\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002\u6211\u4eec\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u5bf9\u8d8a\u5357\u6cd5\u5f8b\u6709\u7740\u6df1\u5165\u7684\u4e86\u89e3\uff0c\u81f4\u529b\u4e8e\u4e3a\u60a8\u7684\u8d22\u52a1\u7cfb\u7edf\u63d0\u4f9b\u6700\u5b89\u5168\u3001\u6700\u6709\u6548\u3001\u6700\u900f\u660e\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/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=\"Cau_hoi_thuong_gap_ve_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc\"><\/span><b>\u5173\u4e8e\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u5bb6\u8d44\u672c\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_duoi_50_co_bi_Kiem_toan_Nha_nuoc_kiem_toan_khong\"><\/span>\u8d44\u672c\u989d\u4f4e\u4e8e 50% \u7684\u56fd\u6709\u4f01\u4e1a\u662f\u5426\u53d7\u56fd\u5bb6\u5ba1\u8ba1\u7f72\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\u662f\u7684\u3002\u867d\u7136\u4e0d\u50cf\u56fd\u6709\u4f01\u4e1a\u90a3\u6837\u9700\u8981\u63a5\u53d7\u5f3a\u5236\u6027\u5e74\u5ea6\u5ba1\u8ba1\uff0c\u4f46\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u4ecd\u4f1a\u5728\u56fd\u4f1a\u3001\u653f\u5e9c\u8981\u6c42\u6216\u5fc5\u8981\u65f6\uff0c\u5bf9\u56fd\u6709\u8d44\u672c\u5728\u8fd9\u4e9b\u4f01\u4e1a\u4e2d\u7684\u4f7f\u7528\u60c5\u51b5\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=\"Su_khac_biet_giua_kiem_toan_doc_lap_va_kiem_toan_nha_nuoc_trong_kiem_toan_doanh_nghiep_nha_nuoc_va_von_nha_nuoc_la_gi\"><\/span>\u5728\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u7684\u5ba1\u8ba1\u4e2d\uff0c\u72ec\u7acb\u5ba1\u8ba1\u548c\u56fd\u5bb6\u5ba1\u8ba1\u6709\u4ec0\u4e48\u533a\u522b\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u72ec\u7acb\u5ba1\u8ba1\u901a\u5e38\u4fa7\u91cd\u4e8e\u5bf9\u8d22\u52a1\u62a5\u8868\u53d1\u8868\u610f\u89c1\uff0c\u4ee5\u7ef4\u62a4\u80a1\u4e1c\u5229\u76ca\u3002\u800c\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u5bf9\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u6709\u8d44\u672c\u8fdb\u884c\u7684\u5ba1\u8ba1\u5219\u66f4\u4fa7\u91cd\u4e8e\u5ba1\u67e5\u5176\u662f\u5426\u9075\u5b88\u516c\u5171\u6cd5\u5f8b\u6cd5\u89c4\u4ee5\u53ca\u516c\u5171\u8d44\u91d1\u662f\u5426\u5f97\u5230\u6709\u6548\u5229\u7528\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=\"Sai_pham_tai_chinh_phat_hien_qua_kiem_toan_se_bi_xu_ly_nhu_the_nao\"><\/span>\u5982\u4f55\u5904\u7406\u5ba1\u8ba1\u4e2d\u53d1\u73b0\u7684\u8d22\u52a1\u8fdd\u89c4\u884c\u4e3a\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\u4e25\u91cd\u7a0b\u5ea6\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u8865\u7f34\u7a0e\u6b3e\uff0c\u9762\u4e34\u7a0e\u52a1\u8fdd\u89c4\u7684\u884c\u653f\u5904\u7f5a\uff0c\u76f8\u5173\u4e2a\u4eba\u53ef\u80fd\u9762\u4e34\u7eaa\u5f8b\u5904\u5206\uff0c\u5982\u679c\u5b58\u5728\u8150\u8d25\u8ff9\u8c61\u6216\u91cd\u5927\u635f\u5931\uff0c\u751a\u81f3\u53ef\u80fd\u9762\u4e34\u5211\u4e8b\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 d\u01b0\u1edbi 50% c\u00f3 b\u1ecb Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m to\u00e1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": 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Tuy kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c h\u1eb1ng n\u0103m nh\u01b0 DNNN, nh\u01b0ng KTNN v\u1eabn th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb Qu\u1ed1c h\u1ed9i, Ch\u00ednh ph\u1ee7 ho\u1eb7c khi c\u1ea7n ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p \u0111\u00f3.\"\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\": \"S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc trong ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp th\u01b0\u1eddng t\u1eadp trung v\u00e0o \u00fd ki\u1ebfn v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 c\u1ed5 \u0111\u00f4ng. Trong khi \u0111\u00f3, ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc do KTNN th\u1ef1c hi\u1ec7n t\u1eadp trung s\u00e2u h\u01a1n v\u00e0o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u00f4ng v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a nh\u00e2n d\u00e2n.\"\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\": \"Sai ph\u1ea1m t\u00e0i ch\u00ednh ph\u00e1t hi\u1ec7n qua ki\u1ec3m to\u00e1n s\u1ebd b\u1ecb x\u1eed l\u00fd 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\": \"T\u00f9y m\u1ee9c \u0111\u1ed9, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu n\u1ed9p ng\u00e2n s\u00e1ch, ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, ho\u1eb7c c\u00e1 nh\u00e2n li\u00ean quan b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt, th\u1eadm ch\u00ed truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 n\u1ebfu c\u00f3 d\u1ea5u hi\u1ec7u tham nh\u0169ng, th\u1ea5t tho\u00e1t l\u1edbn.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1eaft bu\u1ed9c nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh x\u00e1c th\u1ef1c, h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng. Trong b\u1ed1i c\u1ea3nh Ch\u00ednh ph\u1ee7 \u0111ang \u0111\u1ea9y m\u1ea1nh t\u00e1i c\u01a1 c\u1ea5u n\u1ec1n kinh t\u1ebf theo Ngh\u1ecb quy\u1ebft 12-NQ\/TW, [&hellip;]<\/p>","protected":false},"author":5,"featured_media":4439,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4437","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4437","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4437"}],"version-history":[{"count":2,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4437\/revisions"}],"predecessor-version":[{"id":5328,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4437\/revisions\/5328"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4439"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}