{"id":4669,"date":"2026-01-15T02:39:15","date_gmt":"2026-01-15T09:39:15","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4669"},"modified":"2026-01-15T02:39:15","modified_gmt":"2026-01-15T09:39:15","slug":"doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u4f01\u4e1a\uff1a2026 \u5e74\u5f3a\u5236\u6027\u8981\u6c42\u548c\u6700\u65b0\u6cd5\u89c4\u6e05\u5355"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u987b\u63a5\u53d7\u5ba1\u8ba1\u7684\u4f01\u4e1a\uff0c\u5c5e\u4e8e\u7b2c 37 \u6761\u6240\u7ba1\u8f96\u7684\u5b9e\u4f53\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-67-2011-QH12-kiem-toan-doc-lap-122184.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u7b2c67\/2011\/QH12\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \u4ee5\u53ca\u76f8\u5173\u6307\u5bfc\u6027\u6587\u4ef6\u3002\u52302026\u5e74\uff0c\u968f\u7740\u91d1\u878d\u900f\u660e\u5ea6\u6807\u51c6\u7684\u63d0\u9ad8\uff0c\u5ba1\u8ba1\u4e0d\u4ec5\u5173\u4e4e\u6cd5\u5f8b\u5408\u89c4\uff0c\u66f4\u5c06\u6210\u4e3a\u4f01\u4e1a\u8fdb\u5165\u56fd\u9645\u8d44\u672c\u5e02\u573a\u7684\u201c\u901a\u884c\u8bc1\u201d\u3002\u76d1\u7ba1\u673a\u6784\u7684\u6570\u636e\u663e\u793a\uff0c\u52a0\u5f3a\u5ba1\u8ba1\u540e\u76d1\u7ba1\u4f7f\u5f97\u5ba1\u8ba1\u62a5\u544a\u5bf9\u7a0e\u52a1\u673a\u5173\u548c\u94f6\u884c\u800c\u8a00\u6bd4\u4ee5\u5f80\u4efb\u4f55\u65f6\u5019\u90fd\u66f4\u52a0\u91cd\u8981\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51c6\u786e\u5224\u65ad\u4e00\u5bb6\u516c\u53f8\u662f\u5426\u9700\u8981\u63a5\u53d7\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\uff0c\u6709\u52a9\u4e8e\u4fdd\u62a4\u5176\u58f0\u8a89\u5e76\u4f18\u5316\u98ce\u9669\u7ba1\u7406\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-41-2018-ND-CP-quy-dinh-xu-phat-vi-pham-hanh-chinh-trong-linh-vuc-ke-toan-363484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c41\/2018\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u8fdd\u89c4\u884c\u4e3a\u53ef\u80fd\u5bfc\u81f4\u4e25\u5389\u5904\u7f5a\uff0c\u5e76\u88ab\u5217\u5165\u7a0e\u52a1\u7cfb\u7edf\u7684\u9ad8\u98ce\u9669\u8b66\u793a\u540d\u5355\u3002\u672c\u6587\u5c06\u8be6\u7ec6\u5206\u6790\u76ee\u6807\u7fa4\u4f53\u3001\u622a\u6b62\u65e5\u671f\u4ee5\u53ca\u4f01\u4e1a\u5c65\u884c2026\u8d22\u5e74\u5ba1\u8ba1\u4e49\u52a1\u7684\u91cd\u8981\u6ce8\u610f\u4e8b\u9879\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 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#He_thong_luat_va_nghi_dinh_hien_hanh\" >\u73b0\u884c\u6cd5\u5f8b\u548c\u76d1\u7ba1\u4f53\u7cfb<\/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\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Vai_tro_cua_bao_cao_tai_chinh_duoc_kiem_toan_trong_nam_2026\" >2026\u5e74\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u4f5c\u7528<\/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\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Danh_sach_06_nhom_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026 \u5e74\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684 6 \u7c7b\u4f01\u4e1a\u540d\u5355\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_1_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u7b2c\u4e00\u7ec4\uff1a\u5916\u5546\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_2_Cac_to_chuc_tin_dung_va_doanh_nghiep_bao_hiem\" >\u7b2c\u4e8c\u7ec4\uff1a\u4fe1\u8d37\u673a\u6784\u548c\u4fdd\u9669\u516c\u53f8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_3_Cong_ty_dai_chung_va_to_chuc_niem_yet_chung_khoan\" >\u7b2c\u4e09\u7ec4\uff1a\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u8bc1\u5238\u673a\u6784<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_4_Doanh_nghiep_Nha_nuoc_nam_giu_tu_50_von_dieu_le\" >\u7b2c\u56db\u7ec4\uff1a\u6ce8\u518c\u8d44\u672c\u4e3a50%\u7684\u56fd\u6709\u4f01\u4e1a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_5_Doanh_nghiep_thuc_hien_du_an_quan_trong_quoc_gia_du_an_nhom_A\" >\u7b2c\u4e94\u7ec4\uff1a\u5b9e\u65bd\u56fd\u5bb6\u91cd\u70b9\u9879\u76ee\u548c\u7532\u7c7b\u9879\u76ee\u7684\u4f01\u4e1a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Nhom_6_Cong_ty_quan_ly_quy_va_cac_quy_dau_tu_chung_khoan\" >\u7b2c\u516d\u7ec4\uff1a\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u548c\u8bc1\u5238\u6295\u8d44\u57fa\u91d1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Bang_tong_hop_doi_tuong_va_quy_dinh_kiem_toan_2026\" >2026\u5e74\u5ba1\u8ba1\u4e3b\u9898\u548c\u6cd5\u89c4\u6982\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Thoi_han_nop_bao_cao_kiem_toan_cho_ky_ke_toan_nam_2026\" >\u63d0\u4ea4 2026 \u4f1a\u8ba1\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_doanh_nghiep_Nha_nuoc_va_FDI\" >\u5bf9\u4e8e\u56fd\u6709\u4f01\u4e1a\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Doi_voi_cong_ty_niem_yet_va_to_chuc_dai_chung\" >\u4e0a\u5e02\u516c\u53f8\u548c\u516c\u5171\u673a\u6784<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Che_tai_xu_phat_va_rui_ro_phap_ly_nam_2026\" >2026\u5e74\u7684\u5236\u88c1\u548c\u6cd5\u5f8b\u98ce\u9669<\/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\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Muc_phat_hanh_chinh_hien_hanh\" >\u73b0\u884c\u884c\u653f\u5904\u7f5a\u7387<\/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\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_rui_ro_ve_thue_va_tin_dung\" >\u7a0e\u52a1\u548c\u4fe1\u8d37\u98ce\u9669<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_chuan_bi_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u51c6\u5907\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_tac_ke_toan_noi_bo\" >\u5185\u90e8\u4f1a\u8ba1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Lua_chon_don_vi_kiem_toan_chuyen_nghiep\" >\u9009\u62e9\u4e00\u5bb6\u4e13\u4e1a\u7684\u5ba1\u8ba1\u516c\u53f8\u3002<\/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\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#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-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#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-23\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cac_cau_hoi_thuong_gap_ve_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_2026\" >\u5173\u4e8e2026\u5e74\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\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-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_FDI_moi_thanh_lap_trong_nam_2026_co_phai_kiem_toan_khong\" >2026\u5e74\u65b0\u6210\u7acb\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Co_the_tu_chon_bat_ky_cong_ty_kiem_toan_nao_khong\" >\u6211\u53ef\u4ee5\u968f\u610f\u9009\u62e9\u4efb\u4f55\u6211\u559c\u6b22\u7684\u5ba1\u8ba1\u516c\u53f8\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh\/#Neu_nop_bao_cao_kiem_toan_muon_1_ngay_co_bi_phat_khong\" >\u5982\u679c\u6211\u665a\u4e00\u5929\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\uff0c\u4f1a\u88ab\u5904\u7f5a\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u51c6\u786e\u6027\uff0c\u4f01\u4e1a\u9700\u8981\u900f\u5f7b\u4e86\u89e3 2026 \u5e74\u751f\u6548\u7684\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/span><\/p>\n<figure id=\"attachment_4670\" aria-describedby=\"caption-attachment-4670\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4670\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Can-cu-phap-ly-xac-dinh-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4670\" class=\"wp-caption-text\">\u5224\u65ad\u4f01\u4e1a\u662f\u5426\u5fc5\u987b\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_luat_va_nghi_dinh_hien_hanh\"><\/span><b>\u73b0\u884c\u6cd5\u5f8b\u548c\u76d1\u7ba1\u4f53\u7cfb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u4f01\u4e1a\u7684\u8fc7\u7a0b\u5fc5\u987b <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u76ee\u524d\uff0c\u57fa\u4e8e\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2011\u5e74\u72ec\u7acb\u5ba1\u8ba1\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u539f\u59cb\u6587\u4ef6\u89c4\u5b9a\u4e86\u5ba1\u8ba1\u7a0b\u5e8f\u548c\u5f3a\u5236\u6027\u4e8b\u9879\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u5177\u6709\u516c\u5171\u5229\u76ca\u7684\u5b9e\u4f53\u8fdb\u884c\u5ba1\u8ba1\u8303\u56f4\u7684\u8be6\u7ec6\u89c4\u5b9a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>2020\u5e74\u4f01\u4e1a\u6cd5\uff1a<\/b><span style=\"font-weight: 400;\"> \u5bf9\u56fd\u6709\u4f01\u4e1a\u5b9a\u4e49\u53ca\u5176\u4ee3\u8868\u804c\u8d23\u7684\u4fee\u8ba2\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff1a<\/b><span style=\"font-weight: 400;\"> \u4f1a\u8ba1\u548c\u5ba1\u8ba1\u9886\u57df\u7684\u5236\u88c1\u63aa\u65bd\u6b63\u5728\u5f97\u5230\u6709\u6548\u6267\u884c\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_bao_cao_tai_chinh_duoc_kiem_toan_trong_nam_2026\"><\/span><b>2026\u5e74\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u6807\u5fd7\u7740\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7684\u91cd\u5927\u8f6c\u53d8\uff0cVFRS\u5c06\u66f4\u52a0\u63a5\u8fd1IFRS\u3002\u5bf9\u4e8e\u9700\u8981\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u5ba1\u8ba1\u5e08\u7684\u610f\u89c1\u662f\u5bf9\u6536\u5165\u3001\u652f\u51fa\u548c\u5229\u6da6\u51c6\u786e\u6027\u7684\u4fdd\u8bc1\u3002\u8fd9\u4e00\u70b9\u5728\u4f01\u4e1a\u8fdb\u884c\u5e76\u8d2d\u4ea4\u6613\u6216\u7533\u8bf7\u5927\u989d\u589e\u503c\u7a0e\u9000\u7a0e\u65f6\u5c24\u4e3a\u91cd\u8981\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_06_nhom_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026 \u5e74\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684 6 \u7c7b\u4f01\u4e1a\u540d\u5355\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u73b0\u884c\u6cd5\u89c4\uff0c\u4ee5\u4e0b\u662f\u9700\u8981\u5bf9\u5176 2026 \u5e74\u5ea6\uff08\u622a\u81f3 2026 \u5e74 12 \u6708 31 \u65e5\uff09\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53\u7684\u8be6\u7ec6\u6e05\u5355\u3002<\/span><\/p>\n<figure id=\"attachment_4671\" aria-describedby=\"caption-attachment-4671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4671\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg\" alt=\"Danh s\u00e1ch 06 nh\u00f3m doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/Danh-sach-06-nhom-doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4671\" class=\"wp-caption-text\">2026 \u5e74\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684 6 \u7c7b\u4f01\u4e1a\u540d\u5355\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_1_Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u7b2c\u4e00\u7ec4\uff1a\u5916\u5546\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6240\u6709\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u65e0\u8bba\u8d44\u672c\u89c4\u6a21\u6216\u4e1a\u52a1\u7c7b\u578b\uff0c\u5747\u987b\u63a5\u53d7\u5ba1\u8ba1\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/bao-cao-kiem-toan\/bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\"> \u6bcf\u5e74\u4e00\u6b21\u3002\u8fd9\u662f\u6839\u636e\u7b2c 17\/2012\/ND-CP \u53f7\u6cd5\u4ee4\u5236\u5b9a\u7684\u5f3a\u5236\u6027\u89c4\u5b9a\uff0c\u65e8\u5728\u63a7\u5236\u8de8\u5883\u8d44\u672c\u6d41\u52a8\u5e76\u786e\u4fdd\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5373\u4f7f\u662f\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u6216\u7d2f\u8ba1\u4e8f\u635f\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u4ecd\u9700\u63a5\u53d7\u5ba1\u8ba1\u3002\u8be5\u62a5\u544a\u662f2026\u5e74\u7a0e\u52a1\u7ed3\u7b97\u6587\u4ef6\u7684\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u4e5f\u662f\u4f01\u4e1a\u6839\u636e\u73b0\u884c\u6cd5\u89c4\u5408\u6cd5\u6c47\u56de\u5229\u6da6\u7684\u4f9d\u636e\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_2_Cac_to_chuc_tin_dung_va_doanh_nghiep_bao_hiem\"><\/span><b>\u7b2c\u4e8c\u7ec4\uff1a\u4fe1\u8d37\u673a\u6784\u548c\u4fdd\u9669\u516c\u53f8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u6301\u6709\u516c\u5171\u8d44\u4ea7\u7684\u7279\u6b8a\u6027\u8d28\uff0c\u4ee5\u4e0b\u5b9e\u4f53\u5fc5\u987b\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u80a1\u4efd\u5236\u5546\u4e1a\u94f6\u884c\uff0c\u5916\u8d44\u94f6\u884c\uff08100%\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91d1\u878d\u516c\u53f8\u3001\u5c0f\u989d\u4fe1\u8d37\u673a\u6784\u548c\u79df\u8d41\u516c\u53f8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u516c\u53f8\u4ece\u4e8b\u4eba\u5bff\u4fdd\u9669\u3001\u975e\u4eba\u5bff\u4fdd\u9669\u548c\u518d\u4fdd\u9669\u4e1a\u52a1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8fd9\u4e9b\u5b9e\u4f53\u7684\u5ba1\u8ba1\u62a5\u544a\u4e0d\u4ec5\u5173\u6ce8\u76c8\u5229\u80fd\u529b\uff0c\u800c\u4e14\u5728\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u5bc6\u5207\u76d1\u7763\u4e0b\uff0c\u8fd8\u4f1a\u6df1\u5165\u8c03\u67e5\u8d44\u672c\u5145\u8db3\u7387\u548c\u6d41\u52a8\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_3_Cong_ty_dai_chung_va_to_chuc_niem_yet_chung_khoan\"><\/span><b>\u7b2c\u4e09\u7ec4\uff1a\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u8bc1\u5238\u673a\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u8bc1\u5238\u6cd5\u300b\uff0c\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u673a\u6784\u5fc5\u987b\u63a5\u53d7\u5f3a\u5236\u6027\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u3002\u8be5\u89c4\u5b9a\u65e8\u5728\u4fdd\u62a4\u5c11\u6570\u80a1\u4e1c\u7684\u6743\u76ca\uff0c\u5e76\u786e\u4fdd\u8bc1\u5238\u5e02\u573a\u57282026\u5e74\u5b9e\u73b0\u516c\u5e73\u900f\u660e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u96642026\u5e74\u5ba1\u8ba1\u5916\uff0c\u5728\u80e1\u5fd7\u660e\u5e02\u8bc1\u5238\u4ea4\u6613\u6240\uff08HOSE\uff09\u548c\u6cb3\u5185\u8bc1\u5238\u4ea4\u6613\u6240\uff08HNX\uff09\u4e0a\u5e02\u7684\u516c\u53f8\u8fd8\u5fc5\u987b\u5bf9\u5176\u534a\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u9605\u3002\u8fd9\u9879\u5de5\u4f5c\u5fc5\u987b\u7531\u7ecf\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u6279\u51c6\u5e76\u5217\u5165\u5b9a\u671f\u516c\u5e03\u540d\u5355\u7684\u5ba1\u8ba1\u4e8b\u52a1\u6240\u8fdb\u884c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_4_Doanh_nghiep_Nha_nuoc_nam_giu_tu_50_von_dieu_le\"><\/span><b>\u7b2c\u56db\u7ec4\uff1a\u6ce8\u518c\u8d44\u672c\u4e3a50%\u7684\u56fd\u6709\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e2020\u5e74\u300a\u4f01\u4e1a\u6cd5\u300b\uff0c\u56fd\u6709\u4f01\u4e1a\u548c\u56fd\u5bb6\u51fa\u8d44\u989d\u8d85\u8fc750%\u4ebf\u7f8e\u5143\u7684\u516c\u53f8\u5c5e\u4e8e\u5fc5\u987b\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u4f01\u4e1a\u8303\u7574\u3002\u5176\u4e3b\u8981\u76ee\u7684\u662f\u76d1\u7763\u56fd\u5bb6\u8d44\u672c\u7684\u4fdd\u5168\u548c\u516c\u5171\u6295\u8d44\u6d3b\u52a8\u7684\u5408\u89c4\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\u901a\u5e38\u8fd8\u8981\u63a5\u53d7\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u7684\u989d\u5916\u5ba1\u67e5\u3002\u8058\u8bf7\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\u7f16\u5236\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u662f\u5b8c\u6210\u5411\u4e3b\u7ba1\u673a\u6784\u548c\u8d22\u653f\u90e8\u63d0\u4ea4\u7684\u62a5\u544a\u6587\u4ef6\u7684\u5f3a\u5236\u6027\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_5_Doanh_nghiep_thuc_hien_du_an_quan_trong_quoc_gia_du_an_nhom_A\"><\/span><b>\u7b2c\u4e94\u7ec4\uff1a\u5b9e\u65bd\u56fd\u5bb6\u91cd\u70b9\u9879\u76ee\u548c\u7532\u7c7b\u9879\u76ee\u7684\u4f01\u4e1a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f7f\u7528\u56fd\u5bb6\u9884\u7b97\u8d44\u91d1\u7ba1\u7406\u6216\u5b9e\u65bd\u56fd\u5bb6\u91cd\u70b9\u9879\u76ee\u548c\u7532\u7c7b\u9879\u76ee\u7684\u6cd5\u4eba\u5b9e\u4f53\uff08\u5373\u4f01\u4e1a\uff09\u5fc5\u987b\u5bf9\u5176\u6295\u8d44\u90e8\u5206\u7684\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u3002\u8fd9\u662f\u786e\u4fdd\u6295\u8d44\u6210\u672c\u900f\u660e\u5ea6\u7684\u5fc5\u8981\u6cd5\u5f8b\u6b65\u9aa4\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5df2\u5b8c\u6210\u6295\u8d44\u8d44\u672c\u7684\u6700\u7ec8\u5ba1\u8ba1\u62a5\u544a\u662f\u4e3b\u7ba1\u90e8\u95e8\u6279\u51c6\u6700\u7ec8\u7ed3\u7b97\u7684\u5fc5\u8981\u6761\u4ef6\u3002\u4f01\u4e1a\u53ea\u6709\u5728\u6536\u5230\u8be5\u62a5\u544a\u540e\uff0c\u624d\u80fd\u5173\u95ed\u9879\u76ee\u8d26\u6237\uff0c\u5e76\u6839\u636e\u300a\u516c\u5171\u6295\u8d44\u6cd5\u300b\u7684\u89c4\u5b9a\u79fb\u4ea4\u8d44\u4ea7\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_6_Cong_ty_quan_ly_quy_va_cac_quy_dau_tu_chung_khoan\"><\/span><b>\u7b2c\u516d\u7ec4\uff1a\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u548c\u8bc1\u5238\u6295\u8d44\u57fa\u91d1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8be5\u7fa4\u4f53\u5305\u62ec\u57fa\u91d1\u7ba1\u7406\u516c\u53f8\u3001\u5f00\u653e\u5f0f\u57fa\u91d1\u3001\u5c01\u95ed\u5f0f\u57fa\u91d1\u548c\u6210\u5458\u57fa\u91d1\u3002\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u6709\u52a9\u4e8e\u51c6\u786e\u786e\u5b9a\u6bcf\u5355\u4f4d\u57fa\u91d1\u7684\u51c0\u8d44\u4ea7\u503c\uff08NAV\uff09\uff0c\u4ece\u800c\u786e\u4fdd\u6295\u8d44\u8005\u4e70\u5356\u6307\u4ee4\u7684\u516c\u5e73\u6027\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bang_tong_hop_doi_tuong_va_quy_dinh_kiem_toan_2026\"><\/span><b>2026\u5e74\u5ba1\u8ba1\u4e3b\u9898\u548c\u6cd5\u89c4\u6982\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u5ba1\u8ba1\u548c\u8d22\u52a1\u62a5\u544a\u8981\u6c42\u5c06\u56e0\u4f01\u4e1a\u7c7b\u578b\u548c\u884c\u4e1a\u800c\u5f02\u3002\u660e\u786e\u6b63\u786e\u7684\u6cd5\u5f8b\u5b9e\u4f53\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e86\u89e3\u6240\u9700\u7684\u62a5\u544a\u7c7b\u578b\u3001\u5f3a\u5236\u6027\u5ba1\u8ba1\u4e49\u52a1\u4ee5\u53ca\u91cd\u8981\u7684\u5408\u89c4\u6ce8\u610f\u4e8b\u9879\u3002\u4e0b\u8868\u7cfb\u7edf\u5730\u5217\u51fa\u4e86\u5404\u7c7b\u5b9e\u4f53\u53ca\u5176\u5bf9\u5e94\u7684\u5ba1\u8ba1\u6cd5\u89c4\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u89c4\u5212\u3001\u51c6\u5907\u5b8c\u6574\u7684\u6587\u6863\uff0c\u5e76\u5728\u4fe1\u606f\u62ab\u9732\u8fc7\u7a0b\u4e2d\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2026\u5e74\u5ba1\u8ba1\u4e3b\u9898\u548c\u6cd5\u89c4\u6982\u8981<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>\u76ee\u6807\u7fa4\u4f53<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u7ba1\u8f96\u6b64\u4e8b\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u7ee9\u6548\u62a5\u544a\u7c7b\u578b<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u91cd\u8981\u63d0\u793a<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7b2c17\/2012\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">2026 \u5e74\u8d22\u52a1\u62a5\u8868<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u8868\u5fc5\u987b\u4e0e\u7eb3\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u5e02\u516c\u53f8<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2019\u5e74\u8bc1\u5238\u6cd5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ca\u534a\u5e74\u56de\u987e<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5fc5\u987b\u8058\u8bf7\u7ecf\u6279\u51c6\u7684\u627f\u5305\u5546\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fe1\u8d37\u673a\u6784\u6cd5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u53ca\u5b89\u5168\u62a5\u544a<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u9075\u5b88\u8d8a\u5357\u56fd\u5bb6\u94f6\u884c\u7684\u6807\u51c6\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u56fd\u6709\u4f01\u4e1a\uff08\u8d44\u672c\u8d85\u8fc7501\u4e07\u54283\u4e07\u4ebf\u7f8e\u5143\uff09<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6cd5 2020<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2026 \u5e74\u8d22\u52a1\u62a5\u8868<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u4e25\u683c\u63a7\u5236\u8d44\u91d1\u548c\u503a\u52a1\u3002<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u516c\u53f8<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u9669\u4e1a\u52a1\u6cd5<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u6280\u672f\u50a8\u5907\u5ba1\u8ba1<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">A\u7ec4\/\u56fd\u5bb6\u9879\u76ee<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u516c\u5171\u6295\u8d44\u6cd5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u9879\u76ee\u8d44\u672c\u7ed3\u7b97<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\u6279\u51c6\u8d44\u672c\u7ed3\u7b97\u7684\u6761\u4ef6<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_nop_bao_cao_kiem_toan_cho_ky_ke_toan_nam_2026\"><\/span><b>\u63d0\u4ea4 2026 \u4f1a\u8ba1\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u9700\u8981\u5bf9\u5176 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u4f01\u4e1a\uff0c\u63d0\u4ea4\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u662f\u4ece\u4f1a\u8ba1\u671f\u672b\uff08\u901a\u5e38\u4e3a 2026 \u5e74 12 \u6708 31 \u65e5\uff09\u5f00\u59cb\u8ba1\u7b97\u7684\u3002<\/span><\/p>\n<figure id=\"attachment_4672\" aria-describedby=\"caption-attachment-4672\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4672\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026.jpg\" alt=\"doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh - Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n cho k\u1ef3 k\u1ebf to\u00e1n n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/01\/doanh-nghiep-phai-kiem-toan-bao-cao-tai-chinh-Thoi-han-nop-bao-cao-kiem-toan-cho-ky-ke-toan-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4672\" class=\"wp-caption-text\">\u4f01\u4e1a\u5fc5\u987b\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u2014\u2014\u63d0\u4ea4 2026 \u4f1a\u8ba1\u5e74\u5ea6\u5ba1\u8ba1\u62a5\u544a\u7684\u622a\u6b62\u65e5\u671f\u3002<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_Nha_nuoc_va_FDI\"><\/span><b>\u5bf9\u4e8e\u56fd\u6709\u4f01\u4e1a\u548c\u5916\u5546\u76f4\u63a5\u6295\u8d44<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u63d0\u4ea42026\u5e74\u5ea6\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u5f97\u665a\u4e8e\u4f1a\u8ba1\u671f\u7ed3\u675f\u540e\u768490\u5929\u3002\u622a\u6b62\u65e5\u671f\u901a\u5e38\u4e3a[\u65e5\u671f]\u3002 <\/span><b>31\/03\/2027<\/b><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u5c3d\u65e9\u4e3b\u52a8\u4e0e\u5ba1\u8ba1\u516c\u53f8\u5408\u4f5c\uff0c\u4ee5\u907f\u514d\u5728\u7b2c\u4e00\u5b63\u5ea6\u672b\u9762\u4e34\u5927\u91cf\u7684\u6587\u4e66\u5de5\u4f5c\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u62a5\u544a\u5fc5\u987b\u540c\u65f6\u63d0\u4ea4\u7ed9\u76f4\u63a5\u4e3b\u7ba1\u7684\u7a0e\u52a1\u673a\u5173\u3001\u7edf\u8ba1\u673a\u5173\u548c\u6295\u8d44\u8bb8\u53ef\u673a\u5173\u3002\u5982\u679c\u7f3a\u5c11\u4efb\u4f55\u62a5\u544a\u63a5\u6536\u70b9\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u540e\u7eed\u5ba1\u8ba1\u68c0\u67e5\u51fa\u73b0\u95ee\u9898\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_cong_ty_niem_yet_va_to_chuc_dai_chung\"><\/span><b>\u4e0a\u5e02\u516c\u53f8\u548c\u516c\u5171\u673a\u6784<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u9700\u8981\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u4e0a\u5e02\u516c\u53f8\u800c\u8a00\uff0c\u65f6\u95f4\u538b\u529b\u5de8\u5927\u3002\u8d85\u8fc790\u5929\u7684\u671f\u9650\u540e\uff0c\u516c\u53f8\u5fc5\u987b\u5728\u6536\u5230\u5ba1\u8ba1\u62a5\u544a\u540e24\u5c0f\u65f6\u5185\u62ab\u9732\u76f8\u5173\u4fe1\u606f\uff0c\u5e76\u6309\u7167\u73b0\u884c\u89c4\u5b9a\u63d0\u4ea4\u7ed9\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Che_tai_xu_phat_va_rui_ro_phap_ly_nam_2026\"><\/span><b>2026\u5e74\u7684\u5236\u88c1\u548c\u6cd5\u5f8b\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\uff0c\u5f53\u5c40\u5c06\u52a0\u5927\u6280\u672f\u5e94\u7528\uff0c\u901a\u8fc7\u7a0e\u52a1\u5c40\u548c\u89c4\u5212\u6295\u8d44\u90e8\u4e4b\u95f4\u4e92\u8054\u7684\u7535\u5b50\u6570\u636e\u7cfb\u7edf\uff0c\u81ea\u52a8\u5ba1\u67e5\u672a\u63d0\u4ea4\u5ba1\u8ba1\u62a5\u544a\u7684\u4f01\u4e1a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_phat_hanh_chinh_hien_hanh\"><\/span><b>\u73b0\u884c\u884c\u653f\u5904\u7f5a\u7387<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c 41\/2018\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u4f01\u4e1a\u5fc5\u987b\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\uff0c\u4f46\u8fdd\u89c4\u8005\u5c06\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1000\u4e07\u81f32000\u4e07\u8d8a\u5357\u76fe\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u8d22\u52a1\u62a5\u8868\u5728\u672a\u9644\u6240\u9700\u5ba1\u8ba1\u62a5\u544a\u7684\u60c5\u51b5\u4e0b\u63d0\u4ea4\u7ed9\u4e3b\u7ba1\u5f53\u5c40\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4000\u4e07\u81f35000\u4e07\u8d8a\u5357\u76fe\uff1a<\/b><span style=\"font-weight: 400;\"> \u5982\u679c\u8d22\u52a1\u62a5\u8868\u6839\u672c\u6ca1\u6709\u6309\u7167\u6cd5\u5f8b\u8981\u6c42\u8fdb\u884c\u5ba1\u8ba1\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_rui_ro_ve_thue_va_tin_dung\"><\/span><b>\u7a0e\u52a1\u548c\u4fe1\u8d37\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9664\u4e86\u7f5a\u6b3e\u4e4b\u5916\uff0c\u7f3a\u4e4f\u5ba1\u8ba1\u62a5\u544a\u8fd8\u4f1a\u4f7f\u4f01\u4e1a\u9762\u4e34\u88ab\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u4e3a\u8fdd\u89c4\u4f01\u4e1a\u7684\u98ce\u9669\uff0c\u4ece\u800c\u66f4\u5bb9\u6613\u88ab\u8ffd\u6eaf\u5f81\u6536\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u6b64\u5916\uff0c\u94f6\u884c\u53ef\u80fd\u4f1a\u964d\u4f4e\u4f01\u4e1a\u7684\u4fe1\u7528\u8bc4\u7ea7\uff0c\u76f4\u63a5\u5f71\u54cd\u8d37\u6b3e\u989d\u5ea6\u548c\u4e0e\u5916\u56fd\u5408\u4f5c\u4f19\u4f34\u7684\u4fe1\u8a89\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_chuan_bi_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u51c6\u5907\u7684\u6807\u51c6\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u9700\u8981\u8fdb\u884c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u4f01\u4e1a\u5e94\u5c3d\u65e9\u4ece 2026 \u5e74\u7b2c\u56db\u5b63\u5ea6\u5f00\u59cb\u51c6\u5907\uff0c\u4ee5\u786e\u4fdd\u5ba1\u8ba1\u5de5\u4f5c\u7684\u8fdb\u5c55\u4ee5\u53ca\u6570\u636e\u548c\u8bb0\u5f55\u7684\u8d28\u91cf\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_tac_ke_toan_noi_bo\"><\/span><b>\u5185\u90e8\u4f1a\u8ba1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u9700\u8981\u786e\u5b9a\u622a\u81f3 2026 \u5e74 12 \u6708 31 \u65e5\u7684\u5e93\u5b58\u3001\u73b0\u91d1\u548c\u5e94\u4ed8\u8d26\u6b3e\u6570\u636e\u3002\u540c\u65f6\uff0c\u4ed6\u4eec\u5e94\u8be5\u51c6\u5907\u6cd5\u5f8b\u6587\u4ef6\u3001\u4f1a\u8bae\u7eaa\u8981\uff0c\u5e76\u5ba1\u67e5\u5173\u8054\u65b9\u4ea4\u6613\uff0c\u4ee5\u4fbf\u6839\u636e\u73b0\u884c\u7a0e\u52a1\u7ba1\u7406\u6cd5\u89c4\u51c6\u5907\u786e\u5b9a\u4ea4\u6613\u4ef7\u683c\u6240\u9700\u7684\u6587\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lua_chon_don_vi_kiem_toan_chuyen_nghiep\"><\/span><b>\u9009\u62e9\u4e00\u5bb6\u4e13\u4e1a\u7684\u5ba1\u8ba1\u516c\u53f8\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u5c3d\u65e9\u7b7e\u8ba2\u5ba1\u8ba1\u5408\u540c\uff0c\u4ee5\u4fbf\u5ba1\u8ba1\u4eba\u5458\u80fd\u591f\u5728 2026 \u5e74\u5e95\u524d\u89c1\u8bc1\u5b9e\u7269\u76d8\u70b9\u3002\u8fd9\u6709\u52a9\u4e8e\u907f\u514d\u56e0\u7f3a\u4e4f\u5e93\u5b58\u8bc1\u636e\u800c\u5bfc\u81f4\u5ba1\u8ba1\u610f\u89c1\u88ab\u53d6\u6d88\u8d44\u683c\uff0c\u8fd9\u662f\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u4f1a\u635f\u5bb3\u62a5\u544a\u7684\u53ef\u4fe1\u5ea6\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;\">\u9700\u8981\u5bf9\u51762026\u5e74\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u4f01\u4e1a\uff0c\u5728\u900f\u660e\u5ea6\u548c\u8d22\u52a1\u62a5\u544a\u6807\u51c6\u65b9\u9762\u9762\u4e34\u7740\u4e25\u683c\u7684\u8981\u6c42\u3002\u9075\u5b88\u5ba1\u8ba1\u6cd5\u89c4\u4e0d\u4ec5\u6709\u52a9\u4e8e\u907f\u514d\u5de8\u989d\u7f5a\u6b3e\uff0c\u8fd8\u80fd\u5728\u5408\u4f5c\u4f19\u4f34\u773c\u4e2d\u6811\u7acb\u4e13\u4e1a\u7684\u4f01\u4e1a\u5f62\u8c61\u3002\u4e00\u4efd\u83b7\u5f97\u5ba1\u8ba1\u5e08\u5b8c\u5168\u65e0\u4fdd\u7559\u610f\u89c1\u7684\u201c\u5e72\u51c0\u201d\u8d22\u52a1\u62a5\u8868\uff0c\u662f\u4f01\u4e1a\u5b9e\u73b0\u53ef\u6301\u7eed\u589e\u957f\u548c\u957f\u671f\u8d22\u52a1\u6210\u529f\u7684\u575a\u5b9e\u57fa\u7840\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u6b63\u5728\u5bfb\u627e\u5c65\u884c\u516c\u53f8\u5ba1\u8ba12026\u5e74\u8d22\u52a1\u62a5\u8868\u4e49\u52a1\u7684\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u8bf7\u7acb\u5373\u8054\u7cfbMAN \u2013 Master Accountant Network\u3002MAN\u62e5\u6709\u9876\u5c16\u7684\u5ba1\u8ba1\u4e13\u5bb6\u7f51\u7edc\u548c\u5bf9\u8d8a\u5357\u6cd5\u5f8b\u7684\u6df1\u5165\u4e86\u89e3\uff0c\u81f4\u529b\u4e8e\u4e3a\u60a8\u63d0\u4f9b\u4f18\u8d28\u670d\u52a1\u3002 <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u8d28\u91cf\u4e0e\u6548\u7387\u5e76\u91cd\u3002\u6211\u4eec\u63d0\u4f9b\u4ece\u8d26\u52a1\u5ba1\u6838\u5230\u5411\u76d1\u7ba1\u673a\u6784\u89e3\u91ca\u6570\u636e\u7b49\u5168\u65b9\u4f4d\u652f\u6301\u3002\u4e0d\u8981\u8ba9\u4f1a\u8ba1\u9519\u8bef\u5f71\u54cd\u60a8\u7684\u4e1a\u52a1\u589e\u957f\u2014\u2014\u8ba9MAN\u6210\u4e3a\u60a8\u8d22\u52a1\u900f\u660e\u5316\u7684\u5408\u4f5c\u4f19\u4f34\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=\"Cac_cau_hoi_thuong_gap_ve_doanh_nghiep_phai_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>\u5173\u4e8e2026\u5e74\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\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=\"Cong_ty_FDI_moi_thanh_lap_trong_nam_2026_co_phai_kiem_toan_khong\"><\/span>2026\u5e74\u65b0\u6210\u7acb\u7684\u5916\u5546\u76f4\u63a5\u6295\u8d44\u516c\u53f8\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\u5417\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\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u81ea\u83b7\u5f97\u8bb8\u53ef\u4e4b\u65e5\u8d77\u5f00\u59cb\u8fd0\u8425\uff0c\u5373\u4f7f\u5c1a\u672a\u4ea7\u751f\u6536\u5165\uff0c\u4e5f\u5fc5\u987b\u63a5\u53d7\u5e74\u5ea6\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<h3><span class=\"ez-toc-section\" id=\"Co_the_tu_chon_bat_ky_cong_ty_kiem_toan_nao_khong\"><\/span>\u6211\u53ef\u4ee5\u968f\u610f\u9009\u62e9\u4efb\u4f55\u6211\u559c\u6b22\u7684\u5ba1\u8ba1\u516c\u53f8\u5417\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u53ea\u6709\u7b26\u5408\u8d22\u653f\u90e8\u540d\u5355\u4e0a\u89c4\u5b9a\u7684\u7ecf\u8425\u8d44\u683c\u7684\u516c\u53f8\u624d\u80fd\u88ab\u9009\u4e2d\u3002\u7279\u522b\u662f\u4e0a\u5e02\u516c\u53f8\uff0c\u5fc5\u987b\u9009\u62e9\u7ecf\u56fd\u5bb6\u8bc1\u5238\u59d4\u5458\u4f1a\u6279\u51c6\u7684\u673a\u6784\uff0c\u4ee5\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\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\" 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