{"id":4869,"date":"2026-02-02T19:53:00","date_gmt":"2026-02-03T02:53:00","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=4869"},"modified":"2026-02-02T19:53:00","modified_gmt":"2026-02-03T02:53:00","slug":"phi-kiem-toan-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/","title":{"rendered":"2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u4ecd\u662f\u4e00\u9879\u6218\u7565\u6027\u652f\u51fa\uff0c\u4f01\u4e1a\u9700\u8981\u8ba4\u771f\u505a\u597d\u9884\u7b97\uff0c\u4ee5\u786e\u4fdd\u8d22\u52a1\u900f\u660e\u5ea6\u3002\u6839\u636e\u66f4\u65b0\u540e\u7684\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u8def\u7ebf\u56fe\u548c\u6700\u65b0\u6307\u5bfc\u6587\u4ef6\uff0c\u786e\u5b9a\u8fd9\u9879\u8d39\u7528\u4e0d\u4ec5\u53d6\u51b3\u4e8e\u4f01\u4e1a\u89c4\u6a21\uff0c\u8fd8\u53d6\u51b3\u4e8e\u516c\u53f8\u4f1a\u8ba1\u7cfb\u7edf\u91c7\u7528\u7684\u6280\u672f\u6c34\u5e73\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u7a0e\u52a1\u5ba1\u8ba1\u65e5\u76ca\u4e25\u683c\u4ee5\u53ca\u7535\u5b50\u53d1\u7968\uff08\u7531\u6536\u94f6\u673a\u751f\u6210\uff09\u5e7f\u6cdb\u5e94\u7528\u7684\u80cc\u666f\u4e0b\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u6cd5\u5f8b\u4f5c\u7528\u3002\u6295\u8d44\u9ad8\u8d28\u91cf\u7684\u5ba1\u8ba1\u670d\u52a1\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e25\u683c\u9075\u5b88\u76f8\u5173\u6cd5\u89c4\u3002 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> \u9884\u8ba1\u5176\u4ed6\u4fee\u6b63\u6848\u5c06\u9002\u7528\u4e8e 2026 \u8d22\u5e74\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\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\" >\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u53ca\u73b0\u884c\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\/phi-kiem-toan-bao-cao-tai-chinh\/#Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\" >\u6210\u672c\u786e\u5b9a\u4f9d\u636e\u662f\u6700\u65b0\u6cd5\u89c4\u3002<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\" >\u5f71\u54cd2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u7684\u76f4\u63a5\u56e0\u7d20<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\" >\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\" >\u5916\u56fd\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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cong_ty_dai_chung_va_to_chuc_niem_yet\" >\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u7ec4\u7ec7<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\" >\u56fd\u6709\u4f01\u4e1a\u548c\u9884\u7b97\u4f7f\u7528\u5b9e\u4f53<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\" >\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\uff1a2026 \u5e74\u53c2\u8003\u4ef7\u683c\u8868<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\" >\u4e2d\u5c0f\u4f01\u4e1a\u6536\u8d39\u6807\u51c6<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\" >\u5916\u5546\u76f4\u63a5\u6295\u8d44\u548c\u5927\u578b\u4f01\u4e1a\u6536\u8d39\u6807\u51c6<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\" >\u5ba1\u8ba1\u6d41\u7a0b\u4f1a\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8d39\u7528\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Giai_doan_khao_sat_he_thong_so\" >\u6570\u5b57\u7cfb\u7edf\u8c03\u67e5\u9636\u6bb5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Thuc_hien_kiem_chung_tai_hien_truong\" >\u8fdb\u884c\u73b0\u573a\u6838\u5b9e\u3002<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Hoan_thien_va_phat_hanh_bao_cao_so\" >\u5b8c\u6210\u5e76\u53d1\u5e03\u7535\u5b50\u62a5\u544a\u3002<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\" >\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u4e0d\u5e94\u8be5\u9009\u62e9\u8fc7\u4f4e\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\uff1f<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Rui_ro_tu_cong_nghe_va_bao_mat\" >\u6280\u672f\u548c\u5b89\u5168\u5e26\u6765\u7684\u98ce\u9669<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\" >2026\u5e74\u6df1\u5ea6\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u77ed\u7f3a<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Anh_huong_den_xep_hang_tin_nhiem\" >\u5bf9\u4fe1\u7528\u8bc4\u7ea7\u7684\u5f71\u54cd<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\" >2026\u5e74\u4f01\u4e1a\u5982\u4f55\u4f18\u5316\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Chuyen_doi_so_toan_dien_he_thong_ke_toan\" >\u4f1a\u8ba1\u7cfb\u7edf\u5168\u9762\u6570\u5b57\u5316\u8f6c\u578b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Len_ke_hoach_kiem_toan_tu_som\" >\u5c3d\u65e9\u89c4\u5212\u5ba1\u8ba1\u5de5\u4f5c\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Dao_tao_nhan_su_ke_toan_chuyen_nghiep\" >\u57f9\u8bad\u4e13\u4e1a\u4f1a\u8ba1\u4eba\u5458<\/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\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\" >2026 \u5e74\u6709\u5173\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5904\u7f5a\u7684\u89c4\u5b9a\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\" >MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u9762\u5411 2026 \u5e74\u7684\u53ef\u9760\u5ba1\u8ba1\u89e3\u51b3\u65b9\u6848<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-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-26\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-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-28\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\" >\u5173\u4e8e2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\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-29\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\" >2026\u5e74\u7684\u5ba1\u8ba1\u8d39\u7528\u4f1a\u6bd4\u5f80\u5e74\u589e\u52a0\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\" >\u5ba1\u8ba1\u8d39\u7528\u53ef\u4ee5\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\u5417\uff1f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/phi-kiem-toan-bao-cao-tai-chinh\/#Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\" >\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8d39\u7528\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_va_khung_phap_ly_hien_hanh\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u53ca\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4871\" aria-describedby=\"caption-attachment-4871\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4871\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh-va-khung-phap-ly-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4871\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u53ca\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5230 2026 \u5e74\uff0c\u5ba1\u8ba1\u670d\u52a1\u4ef7\u683c\u7684\u534f\u5546\u673a\u5236\u5c06\u7ee7\u7eed\u5b58\u5728\uff0c\u4f46\u4e0e\u98ce\u9669\u7ba1\u7406\u548c\u5ba1\u8ba1\u6570\u5b57\u5316\u8f6c\u578b\u76f8\u5173\u7684\u6807\u51c6\u5c06\u5f00\u59cb\u5bf9\u6536\u8d39\u7ed3\u6784\u4ea7\u751f\u6df1\u8fdc\u5f71\u54cd\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_cu_xac_dinh_chi_phi_theo_quy_dinh_moi_nhat\"><\/span><b>\u6210\u672c\u786e\u5b9a\u4f9d\u636e\u662f\u6700\u65b0\u6cd5\u89c4\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1\u8d39\u7684\u786e\u5b9a\u4f9d\u636e\u300a\u72ec\u7acb\u5ba1\u8ba1\u6cd5\u300b\u7b2c42\u6761\u548c\u56fd\u9645\u4e13\u4e1a\u60ef\u4f8b\u3002\u52302026\u5e74\uff0c\u5ba1\u8ba1\u4e8b\u52a1\u6240\u5c06\u4f18\u5148\u8003\u8651\u6839\u636eERP\u7cfb\u7edf\u7684\u590d\u6742\u6027\u548c\u8de8\u5883\u4ea4\u6613\u65e5\u76ca\u666e\u904d\u7684\u60c5\u51b5\u6765\u786e\u5b9a\u6536\u8d39\u6807\u51c6\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u8d39\u7528 <\/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;\"> \u8fd9\u4f53\u73b0\u4e86\u4e13\u4e1a\u8d23\u4efb\u611f\u548c\u6cbb\u7406\u5efa\u8bae\u7684\u4ef7\u503c\u3002\u5982\u679c2026\u8d22\u5e74\u7684\u6536\u8d39\u6807\u51c6\u8fc7\u4f4e\uff0c\u53ef\u80fd\u4f1a\u5bfc\u81f4\u76d1\u7ba1\u673a\u6784\u8d28\u7591\u62a5\u544a\u8d28\u91cf\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u53d7\u5230\u7279\u522b\u76d1\u7ba1\u7684\u4f01\u4e1a\u800c\u8a00\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_yeu_to_anh_huong_truc_tiep_den_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>\u5f71\u54cd2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u7684\u76f4\u63a5\u56e0\u7d20<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u968f\u7740\u6570\u5b57\u7ecf\u6d4e\u7684\u53d1\u5c55\uff0c\u5f71\u54cd\u670d\u52a1\u5b9a\u4ef7\u7684\u56e0\u7d20\u53d1\u751f\u4e86\u663e\u8457\u53d8\u5316\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5f71\u54cd2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u7684\u76f4\u63a5\u56e0\u7d20\u6982\u8ff0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5f71\u54cd\u56e0\u7d20<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bf9\u8d39\u7528\u7684\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e74\u671f\u95f4\u7684\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u73b0\u91d1\u6d41\u89c4\u6a21\u548c\u6536\u5165\u590d\u6742\u6027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u6536\u5165\uff0c\u9ad8\u6536\u8d39\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8d44\u6e90\u8ba1\u5212\/\u4f1a\u8ba1\u7cfb\u7edf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u6570\u636e\u7684\u6570\u5b57\u5316\u7a0b\u5ea6\u548c\u53ef\u7528\u6027\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6807\u51c6\u7cfb\u7edf\uff0c\u6700\u4f18\u6536\u8d39\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0e\u5173\u8054\u65b9\u7684\u4ea4\u6613\u6570\u91cf\u548c\u6027\u8d28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u590d\u6742\u4e14\u6210\u672c\u9ad8\u6602<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u7ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7535\u5b50\u5546\u52a1\u3001\u9ad8\u79d1\u6280\u5236\u9020\u4e1a\u3001\u5efa\u7b51\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9ad8\u98ce\u9669\u884c\u4e1a\uff0c\u8d39\u7528\u4e0d\u65ad\u4e0a\u6da8\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f5c\u6218\u533a\u57df<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9700\u8981\u8fdb\u884c\u5b9e\u7269\u76d8\u70b9\u7684\u5206\u652f\u673a\u6784\u548c\u5730\u70b9\u6570\u91cf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9762\u79ef\u5927\uff0c\u8d39\u7528\u9ad8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u4e0a\u8868\u53ef\u77e5\uff0c\u5230 2026 \u5e74\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u5c06\u5728\u5b8c\u5168\u6570\u5b57\u5316\u4f1a\u8ba1\u7cfb\u7edf\u7684\u4f01\u4e1a\u548c\u4ecd\u7136\u4fdd\u7559\u624b\u5de5\u4f1a\u8ba1\u7cfb\u7edf\u7684\u4f01\u4e1a\u4e4b\u95f4\u51fa\u73b0\u663e\u8457\u5dee\u5f02\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_phai_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u9700\u8981\u5bf9\u5176\u8d22\u52a1\u62a5\u8868\u8fdb\u884c\u5ba1\u8ba1\u7684\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u8fdb\u5165 2026 \u5e74\uff0c\u9700\u8981\u63a5\u53d7\u5ba1\u8ba1\u7684\u5b9e\u4f53\u540d\u5355\u5c06\u7ee7\u7eed\u6269\u5927\uff0c\u4ee5\u7b26\u5408\u65b0\u7684\u300a\u4fdd\u9669\u4e1a\u52a1\u6cd5\u300b\u548c\u300a\u4fe1\u8d37\u673a\u6784\u6cd5\u300b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_von_dau_tu_nuoc_ngoai_FDI\"><\/span><b>\u5916\u56fd\u76f4\u63a5\u6295\u8d44\uff08FDI\uff09\u4f01\u4e1a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doanh-nghiep-von-dau-tu-nuoc-ngoai\/\"><span style=\"font-weight: 400;\">\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a<\/span><\/a><span style=\"font-weight: 400;\"> \u5b83\u4eec\u4ecd\u7136\u662f\u5e74\u5ea6\u5ba1\u8ba1\u7684\u91cd\u70b9\u76ee\u6807\u30022026\u5e74\uff0c\u5f53\u5c40\u5c06\u52a0\u5f3a\u5ba1\u8ba1\u62a5\u544a\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ed3\u7b97\u8bb0\u5f55\u7684\u6838\u5bf9\uff0c\u4ee5\u63a7\u5236\u8f6c\u8ba9\u5b9a\u4ef7\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5c06\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u7eb3\u5165\u9884\u7b97\u6709\u52a9\u4e8e\u5916\u5546\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\u5411\u5916\u56fd\u6295\u8d44\u8005\u8bc1\u660e\u5176\u5408\u89c4\u6027\u3002\u8fd9\u4e5f\u662f\u57282026\u4f1a\u8ba1\u5e74\u5ea6\u672b\u529e\u7406\u9000\u7a0e\u624b\u7eed\u6216\u5c06\u5229\u6da6\u8f6c\u79fb\u81f3\u5883\u5916\u7684\u5fc5\u8981\u6761\u4ef6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dai_chung_va_to_chuc_niem_yet\"><\/span><b>\u4e0a\u5e02\u516c\u53f8\u548c\u4e0a\u5e02\u7ec4\u7ec7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u80a1\u7968\u5e02\u573a\u4fe1\u606f\u62ab\u9732\u76d1\u7ba1\u66f4\u52a0\u4e25\u683c\uff0c\u4e0a\u5e02\u516c\u53f8\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u9884\u8ba1\u5c06\u5728 2026 \u5e74\u7565\u6709\u589e\u52a0\uff0c\u56e0\u4e3a\u9700\u8981\u8fdb\u884c\u534a\u5e74\u4e00\u6b21\u7684\u5ba1\u6838\u5ba1\u8ba1\u4ee5\u53ca\u76f8\u5e94\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\uff08ESG\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7531\u4e8e\u5df4\u585e\u5c14\u534f\u8baeIII\u8981\u6c42\u8fdb\u884c\u7cfb\u7edf\u6027\u98ce\u9669\u8bc4\u4f30\uff0c\u94f6\u884c\u548c\u91d1\u878d\u673a\u6784\u4e5f\u9762\u4e34\u66f4\u9ad8\u7684\u8d39\u7528\u3002\u8fd9\u79cd\u900f\u660e\u5ea6\u5bf9\u4e8e\u57282026\u5e74\u7ef4\u6301\u4fe1\u7528\u8bc4\u7ea7\u548c\u5ba2\u6237\u4fe1\u4efb\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_doanh_nghiep_nha_nuoc_va_don_vi_su_dung_ngan_sach\"><\/span><b>\u56fd\u6709\u4f01\u4e1a\u548c\u9884\u7b97\u4f7f\u7528\u5b9e\u4f53<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u56fd\u6709\u4f01\u4e1a\uff0c\u5ba1\u8ba1\u8d39\u7528 <\/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;\"> 2026 \u5e74\u5c06\u4e25\u683c\u6309\u7167\u6279\u51c6\u7684\u9884\u7b97\u4f30\u7b97\u8fdb\u884c\u7ba1\u7406\uff0c\u786e\u4fdd\u5728\u6ee1\u8db3\u56fd\u5bb6\u5ba1\u8ba1\u7f72\u6807\u51c6\u7684\u540c\u65f6\u5b9e\u73b0\u8282\u7ea6\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phi_kiem_toan_bao_cao_tai_chinh_Bang_gia_tham_khao_nam_2026\"><\/span><b>\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\uff1a2026 \u5e74\u53c2\u8003\u4ef7\u683c\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4873\" aria-describedby=\"caption-attachment-4873\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4873\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg\" alt=\"Ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh_ B\u1ea3ng gi\u00e1 tham kh\u1ea3o n\u0103m 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Phi-kiem-toan-bao-cao-tai-chinh_-Bang-gia-tham-khao-nam-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4873\" class=\"wp-caption-text\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528 - 2026 \u5e74\u53c2\u8003\u4ef7\u683c\u8868<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u5217\u51fa\u4e86\u8d8a\u5357\u5e02\u573a2026\u5e74\u7684\u9884\u8ba1\u8d39\u7528\u3002\u8fd9\u4e9b\u8d39\u7528\u5df2\u8003\u8651\u901a\u8d27\u81a8\u80c0\u56e0\u7d20\u4ee5\u53ca\u65e5\u76ca\u4e25\u683c\u7684\u6587\u4ef6\u8d28\u91cf\u8981\u6c42\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_vua_va_nho_SMEs\"><\/span><b>\u4e2d\u5c0f\u4f01\u4e1a\u6536\u8d39\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\u53ef\u4ee5\u9009\u62e9\u7075\u6d3b\u7684\u670d\u52a1\u5957\u9910\uff0c\u4ee5\u4f18\u5316\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\uff0c\u540c\u65f6\u786e\u4fdd\u5408\u6cd5\u5408\u89c4\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><strong>\u4e2d\u5c0f\u4f01\u4e1a\u6536\u8d39\u6807\u51c6\u6982\u8981<\/strong><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><b>2026\u5e74\u6536\u5165<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u603b\u8d44\u4ea7<\/b><\/td>\n<td style=\"height: 80px; text-align: center;\"><b>\u53c2\u8003\u8d39\u7528\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e250\u4ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\u4f4e\u4e8e200\u4ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">18.000.000 &#8211; 28.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">250\u4ebf\u81f3600\u4ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">200\u4ebf\u81f3500\u4ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">28.000.000 &#8211; 50.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">600\u4ebf\u81f31200\u4ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">500\u4ebf\u81f31000\u4ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">50.000.000 &#8211; 85.000.000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1200\u4ebf\u81f33000\u4ebf<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">1000\u4ebf\u81f32500\u4ebf<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">85.000.000 &#8211; 150.000.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0a\u8ff0\u8d39\u7528\u9002\u7528\u4e8e\u6807\u51c6\u8d22\u52a1\u62a5\u544a\uff0c\u5305\u62ec\u503a\u52a1\u786e\u8ba4\u7a0b\u5e8f\u548c\u89c1\u8bc1 2026 \u5e74\u672b\u5e93\u5b58\u5ba1\u8ba1\u3002<\/span><div class=\"su-button-center\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u8054\u7cfb\u6211\u4eec\u83b7\u53d6\u62a5\u4ef7 <\/span><\/a><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Bieu_phi_cho_doanh_nghiep_FDI_va_quy_mo_lon\"><\/span><b>\u5916\u5546\u76f4\u63a5\u6295\u8d44\u548c\u5927\u578b\u4f01\u4e1a\u6536\u8d39\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u6839\u636e\u56fd\u9645\u8d22\u52a1\u62a5\u544a\u51c6\u5219\uff08IFRS\uff09\u8981\u6c42\u8fdb\u884c\u62a5\u544a\u7684\u5916\u56fd\u76f4\u63a5\u6295\u8d44\u4f01\u4e1a\uff0c\u5176\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u5c06\u6bd4VAS\u7684\u6807\u51c6\u6536\u8d39\u6807\u51c6\u9ad8\u51fa30\u4e07\u4ebf\u81f3601\u4e07\u4ebf\u4ee4\u5409\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u8be5\u6ce8\u610f\uff0c\u9009\u62e9\u5408\u683c\u7684 IFRS \u5b9e\u65bd\u516c\u53f8\u5c06\u6709\u52a9\u4e8e\u8282\u7701\u6d77\u5916\u6bcd\u516c\u53f8\u7684\u62a5\u544a\u8f6c\u6362\u6210\u672c\uff0c\u5c3d\u7ba1\u8d8a\u5357\u7684\u670d\u52a1\u8d39\u53ef\u80fd\u4f1a\u7565\u9ad8\u4e00\u4e9b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_anh_huong_den_phi_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u5ba1\u8ba1\u6d41\u7a0b\u4f1a\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8d39\u7528\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4874\" aria-describedby=\"caption-attachment-4874\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4874\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ph\u00ed 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\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Quy-trinh-thuc-hien-anh-huong-den-phi-kiem-toan-bao-cao-tai-chinh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4874\" class=\"wp-caption-text\">\u5ba1\u8ba1\u6d41\u7a0b\u4f1a\u5f71\u54cd\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8d39\u7528\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">2026 \u5e74\u5411\u6570\u636e\u9a71\u52a8\u578b\u5ba1\u8ba1\u7684\u8f6c\u53d8\u5c06\u52a0\u5feb\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u4f46\u8fd9\u8981\u6c42\u4f01\u4e1a\u505a\u597d\u5145\u5206\u7684\u6570\u5b57\u6570\u636e\u51c6\u5907\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_khao_sat_he_thong_so\"><\/span><b>\u6570\u5b57\u7cfb\u7edf\u8c03\u67e5\u9636\u6bb5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u5c06\u95f4\u63a5\u8bbf\u95ee\u4f1a\u8ba1\u7cfb\u7edf\u4ee5\u8bc4\u4f30\u6570\u636e\u5b8c\u6574\u6027\u3002\u5982\u679c\u516c\u53f82026\u5e74\u7684\u6570\u636e\u4ee5\u6807\u51c6\u5316\u683c\u5f0f\u63d0\u53d6\uff0c\u5219\u7531\u4e8e\u51cf\u5c11\u4e86\u4eba\u5de5\u6570\u636e\u5f55\u5165\u65f6\u95f4\uff0c\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u53ef\u80fd\u4f1a\u6709\u6240\u6298\u6263\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u57282026\u5e74\u521d\u4e4b\u524d\u51c6\u5907\u597d\u5b8c\u6574\u7684\u7535\u5b50\u6587\u6863\u662f\u534f\u5546\u4f18\u60e0\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u7684\u6700\u4f73\u9014\u5f84\u3002MAN\u968f\u65f6\u51c6\u5907\u4e3a\u5ba2\u6237\u63d0\u4f9b\u5efa\u8bae\uff0c\u5e2e\u52a9\u4ed6\u4eec\u6574\u7406\u6587\u6863\uff0c\u4ece\u800c\u4f18\u5316\u8fd9\u4e00\u6d41\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuc_hien_kiem_chung_tai_hien_truong\"><\/span><b>\u8fdb\u884c\u73b0\u573a\u6838\u5b9e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5c3d\u7ba1\u79d1\u6280\u4e0d\u65ad\u8fdb\u6b65\uff0c\u5b9e\u7269\u76d8\u70b9\u4ecd\u7136\u5fc5\u4e0d\u53ef\u5c11\u3002\u52302026\u5e74\uff0c\u5ba1\u8ba1\u516c\u53f8\u53ef\u80fd\u4f1a\u91c7\u7528\u65e0\u4eba\u673a\u6216\u6761\u5f62\u7801\u8fdb\u884c\u76d8\u70b9\uff0c\u4ee5\u63d0\u9ad8\u51c6\u786e\u6027\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u504f\u8fdc\u5730\u533a\u6216\u590d\u6742\u4ed3\u50a8\u8bbe\u65bd\u4ea7\u751f\u7684\u8d39\u7528\u4ecd\u5305\u542b\u5728\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u603b\u8d39\u7528\u4e2d\u3002\u4f01\u4e1a\u5e94\u79ef\u6781\u6536\u96c6\u6570\u636e\u548c\u8d44\u4ea7\uff0c\u4ee5\u652f\u6301\u5ba1\u8ba1\u56e2\u961f\u5f00\u5c55\u4e13\u9879\u5de5\u4f5c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoan_thien_va_phat_hanh_bao_cao_so\"><\/span><b>\u5b8c\u6210\u5e76\u53d1\u5e03\u7535\u5b50\u62a5\u544a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9884\u8ba1 2026 \u5e74\u5ba1\u8ba1\u62a5\u544a\u5c06\u4ee5\u6570\u5b57\u7b7e\u540d\u683c\u5f0f\u53d1\u5e03\uff0c\u76f4\u63a5\u63d0\u4ea4\u81f3\u7a0e\u52a1\u603b\u5c40\u548c\u8bc1\u5238\u59d4\u5458\u4f1a\u7684\u7cfb\u7edf\uff0c\u4e0e\u4f20\u7edf\u7684\u7eb8\u8d28\u7248\u672c\u76f8\u6bd4\uff0c\u5927\u5927\u7f29\u77ed\u4e86\u7b49\u5f85\u65f6\u95f4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_doanh_nghiep_khong_nen_chon_phi_kiem_toan_bao_cao_tai_chinh_qua_re\"><\/span><b>\u4e3a\u4ec0\u4e48\u4f01\u4e1a\u4e0d\u5e94\u8be5\u9009\u62e9\u8fc7\u4f4e\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u57282026\u5e74\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u201c\u91cd\u5927\u9519\u62a5\u201d\u7684\u98ce\u9669\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u9519\u5931\u5b9d\u8d35\u7684\u5546\u4e1a\u673a\u4f1a\u3002\u4f4e\u5ec9\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u5f80\u5f80\u8868\u660e\u7f3a\u4e4f\u8d28\u91cf\u63a7\u5236\u6d41\u7a0b\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_tu_cong_nghe_va_bao_mat\"><\/span><b>\u6280\u672f\u548c\u5b89\u5168\u5e26\u6765\u7684\u98ce\u9669<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f4e\u6210\u672c\u7684\u5ba1\u8ba1\u516c\u53f8\u53ef\u80fd\u4e0d\u4f1a\u6295\u8d44\u4e8e\u5ba2\u6237\u6570\u636e\u5b89\u5168\u57fa\u7840\u8bbe\u65bd\u3002\u52302026\u5e74\uff0c\u91d1\u878d\u6570\u636e\u6cc4\u9732\u5c06\u9020\u6210\u707e\u96be\u6027\u540e\u679c\u3002\u56e0\u6b64\uff0c\u60a8\u652f\u4ed8\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u4e2d\u6709\u4e00\u90e8\u5206\u662f\u4fe1\u606f\u5b89\u5168\u548c\u4fdd\u5bc6\u6210\u672c\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_hut_tu_van_chuyen_sau_ve_thue_2026\"><\/span><b>2026\u5e74\u6df1\u5ea6\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1\u77ed\u7f3a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\u5b9e\u65bd\u7684\u65b0\u7a0e\u6cd5\u9700\u8981\u6df1\u5165\u4e86\u89e3\u3002\u4f4e\u6210\u672c\u670d\u52a1\u63d0\u4f9b\u5546\u5f80\u5f80\u53ea\u4e13\u6ce8\u4e8e\u7b7e\u7f72\u62a5\u544a\uff0c\u800c\u5ffd\u7565\u54a8\u8be2\u670d\u52a1\uff0c\u8fd9\u4f7f\u5f97\u4f01\u4e1a\u5728\u4f8b\u884c\u5ba1\u8ba1\u4e2d\u5bb9\u6613\u51fa\u73b0\u6b20\u7a0e\u60c5\u51b5\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Anh_huong_den_xep_hang_tin_nhiem\"><\/span><b>\u5bf9\u4fe1\u7528\u8bc4\u7ea7\u7684\u5f71\u54cd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2026\u5e74\uff0c\u94f6\u884c\u548c\u91d1\u878d\u673a\u6784\u5c06\u5ba1\u67e5\u5e76\u8bc4\u4f30\u7b7e\u7f72\u5ba1\u8ba1\u62a5\u544a\u7684\u5ba1\u8ba1\u516c\u53f8\u7684\u4fe1\u8a89\u3002\u5982\u679c\u4e00\u5bb6\u516c\u53f8\u88ab\u5217\u5165\u201c\u8b66\u544a\u201d\u540d\u5355\uff0c\u5373\u4f7f\u5176\u51fa\u5177\u7684\u62a5\u544a\u663e\u793a\u4e00\u5207\u6b63\u5e38\uff0c\u4e5f\u4f1a\u53d7\u5230\u8d28\u7591\uff0c\u4ece\u800c\u5bfc\u81f4\u8d44\u91d1\u53d1\u653e\u56f0\u96be\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_toi_uu_hoa_phi_kiem_toan_bao_cao_tai_chinh_cho_doanh_nghiep_2026\"><\/span><b>2026\u5e74\u4f01\u4e1a\u5982\u4f55\u4f18\u5316\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_4870\" aria-describedby=\"caption-attachment-4870\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4870\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg\" alt=\"C\u00e1ch t\u1ed1i \u01b0u h\u00f3a ph\u00ed ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-300x200.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-1024x683.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-768x512.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/02\/Cach-toi-uu-hoa-phi-kiem-toan-bao-cao-tai-chinh-cho-doanh-nghiep-2026-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4870\" class=\"wp-caption-text\">2026\u5e74\u4f01\u4e1a\u5982\u4f55\u4f18\u5316\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5728 2026 \u5e74\u83b7\u5f97\u6700\u5408\u7406\u7684\u8d39\u7528\uff0c\u4f01\u4e1a\u9700\u8981\u8f6c\u53d8\u601d\u7ef4\u65b9\u5f0f\uff0c\u4ece\u201c\u96c7\u7528\u670d\u52a1\u201d\u8f6c\u53d8\u4e3a\u4e0e\u5ba1\u8ba1\u516c\u53f8\u5efa\u7acb\u201c\u6218\u7565\u5408\u4f5c\u4f19\u4f34\u5173\u7cfb\u201d\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_doi_so_toan_dien_he_thong_ke_toan\"><\/span><b>\u4f1a\u8ba1\u7cfb\u7edf\u5168\u9762\u6570\u5b57\u5316\u8f6c\u578b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5f53\u4f1a\u8ba1\u6570\u636e\u900f\u660e\u4e14\u6613\u4e8e\u83b7\u53d6\u65f6\uff0c\u5ba1\u8ba1\u4eba\u5458\u5728\u8be6\u7ec6\u7684\u6d4b\u8bd5\u7a0b\u5e8f\u4e0a\u82b1\u8d39\u7684\u65f6\u95f4\u5c31\u4f1a\u51cf\u5c11\u3002\u8fd9\u662f\u57282026\u5e74\u6570\u5b57\u5316\u65f6\u4ee3\u964d\u4f4e\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u7684\u6700\u53ef\u6301\u7eed\u9014\u5f84\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Len_ke_hoach_kiem_toan_tu_som\"><\/span><b>\u5c3d\u65e9\u89c4\u5212\u5ba1\u8ba1\u5de5\u4f5c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0d\u8981\u7b49\u5230 2027 \u5e74\u7b2c\u4e00\u5b63\u5ea6\u624d\u53bb\u627e 2026 \u5e74\u7684\u5ba1\u8ba1\u5e08\u3002\u5c3d\u65e9\u7b7e\u8ba2\u5408\u540c\u53ef\u4ee5\u8ba9\u4f01\u4e1a\u83b7\u5f97\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u56fa\u5b9a\u8d39\u7528\uff0c\u4ece\u800c\u907f\u5f00\u5e02\u573a\u9700\u6c42\u6fc0\u589e\u7684\u9ad8\u5cf0\u671f\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dao_tao_nhan_su_ke_toan_chuyen_nghiep\"><\/span><b>\u57f9\u8bad\u4e13\u4e1a\u4f1a\u8ba1\u4eba\u5458<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4f1a\u8ba1\u4eba\u5458\u80fd\u591f\u8fc5\u901f\u89e3\u7b54\u5ba1\u8ba1\u4eba\u5458\u63d0\u51fa\u7684\u95ee\u9898\u3002\u5185\u90e8\u56e2\u961f\u7684\u4e13\u4e1a\u6027\u76f4\u63a5\u51cf\u5c11\u4e86\u5ba1\u8ba1\u4eba\u5458\u7684\u5de5\u4f5c\u65f6\u95f4\uff0c\u4ece\u800c\u964d\u4f4e\u4e86\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u7684\u5b9e\u9645\u6210\u672c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_xu_phat_lien_quan_den_kiem_toan_bao_cao_tai_chinh_nam_2026\"><\/span><b>2026 \u5e74\u6709\u5173\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u5904\u7f5a\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u9886\u57df\u7684\u5904\u7f5a\u529b\u5ea6\u65e5\u76ca\u52a0\u5927\u3002\u4f01\u4e1a\u9700\u8981\u53ca\u65f6\u4e86\u89e3\u6700\u65b0\u7684\u5904\u7f5a\u6807\u51c6\uff0c\u624d\u80fd\u660e\u767d\u6295\u8d44\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u662f\u5b8c\u5168\u503c\u5f97\u7684\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9884\u8ba1\u52302026\u5e74\uff0c\u672a\u8fdb\u884c\u5f3a\u5236\u6027\u5ba1\u8ba1\u7684\u7f5a\u6b3e\u91d1\u989d\u53ef\u80fd\u589e\u81f35000\u4e07\u81f31\u4ebf\u8d8a\u5357\u76fe\u3002\u6b64\u5916\uff0c\u4f01\u4e1a\u82e5\u5c61\u6b21\u8fdd\u53cd\u8d22\u52a1\u900f\u660e\u5ea6\u8981\u6c42\uff0c\u53ef\u80fd\u9762\u4e34\u6682\u65f6\u505c\u4e1a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u652f\u4ed8\u9002\u5f53\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u662f\u4fdd\u969c\u516c\u53f8\u58f0\u8a89\u548c\u8d22\u52a1\u514d\u53d72026\u5e74\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\u7684\u4e00\u79cd\u65b9\u5f0f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"MAN_%E2%80%93_Master_Accountant_Network_Giai_phap_kiem_toan_uy_tin_2026\"><\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff1a\u9762\u5411 2026 \u5e74\u7684\u53ef\u9760\u5ba1\u8ba1\u89e3\u51b3\u65b9\u6848<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">MAN \u5f88\u8363\u5e78\u6210\u4e3a\u5c06\u6280\u672f\u5e94\u7528\u4e8e\u5ba1\u8ba1\u6d41\u7a0b\u7684\u5148\u9a71\uff0c\u5e76\u81f4\u529b\u4e8e\u5728 2026 \u5e74\u4e3a\u5ba2\u6237\u63d0\u4f9b\u6700\u4f18\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u3002\u6211\u4eec\u4e0d\u4ec5\u786e\u8ba4\u6570\u5b57\uff0c\u66f4\u63d0\u4f9b\u7a33\u5065\u7684\u8d22\u52a1\u8def\u7ebf\u56fe\u5efa\u8bae\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">MAN\u62e5\u6709\u5e7f\u6cdb\u7684\u4e13\u5bb6\u7f51\u7edc\uff0c\u81f4\u529b\u4e8e\u63d0\u4f9b\u7b26\u5408\u56fd\u9645\u6807\u51c6\u3001\u6536\u8d39\u7b26\u5408\u8d8a\u5357\u5e02\u573a\u9700\u6c42\u76842026\u5e74\u5ba1\u8ba1\u670d\u52a1\u3002\u6211\u4eec\u4e0e\u4f01\u4e1a\u5408\u4f5c\uff0c\u63d0\u4f9b\u7a0e\u52a1\u89e3\u91ca\u3001\u98ce\u9669\u7ba1\u7406\u54a8\u8be2\u4ee5\u53ca\u6570\u5b57\u5316\u4f1a\u8ba1\u7cfb\u7edf\u6539\u8fdb\u65b9\u9762\u7684\u652f\u6301\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7acb\u5373\u8054\u7cfb MAN \u2013 Master Accountant Network\uff0c\u83b7\u53d6 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u548c\u7efc\u5408\u8d22\u52a1\u89e3\u51b3\u65b9\u6848\u7684\u7279\u522b\u62a5\u4ef7\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;\">2026 \u5e74\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u4e0d\u4ec5\u4ec5\u662f\u4e00\u9879\u652f\u51fa\uff0c\u66f4\u662f\u4f01\u4e1a\u5728\u5408\u4f5c\u4f19\u4f34\u548c\u76d1\u7ba1\u673a\u6784\u773c\u4e2d\u4fe1\u8a89\u548c\u900f\u660e\u5ea6\u7684\u4f53\u73b0\u3002\u9009\u62e9\u5408\u9002\u7684\u8d39\u7528\u6c34\u5e73\uff0c\u5e76\u8058\u8bf7\u4fe1\u8a89\u826f\u597d\u7684\u5ba1\u8ba1\u516c\u53f8\uff0c\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u81ea\u4fe1\u5730\u901a\u8fc7\u7a0e\u52a1\u5ba1\u8ba1\uff0c\u5e76\u4e3a\u5927\u89c4\u6a21\u878d\u8d44\u8ba1\u5212\u505a\u597d\u51c6\u5907\u3002\u4e00\u4efd\u7ecf\u8fc7\u5168\u9762\u5ba1\u8ba1\u7684 2026 \u5e74\u8d22\u52a1\u62a5\u8868\u662f\u5b9d\u8d35\u7684\u8d44\u4ea7\uff0c\u80fd\u591f\u4fdd\u969c\u4f01\u4e1a\u7684\u53ef\u6301\u7eed\u53d1\u5c55\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728 MAN \u2013 Master Accountant Network\uff0c\u6211\u4eec\u81f4\u529b\u4e8e\u4e3a 2026 \u8d22\u5e74\u63d0\u4f9b\u6700\u516c\u5e73\u3001\u6700\u900f\u660e\u7684\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u6536\u8d39\u3002\u6211\u4eec\u59cb\u7ec8\u5c06\u5ba2\u6237\u7684\u5229\u76ca\u653e\u5728\u9996\u4f4d\uff0c\u7ed3\u5408\u4e30\u5bcc\u7684\u4e13\u4e1a\u7ecf\u9a8c\u548c\u6700\u5148\u8fdb\u7684\u5ba1\u8ba1\u6280\u672f\u3002\u4e0d\u8981\u8ba9\u8d22\u52a1\u98ce\u9669\u963b\u788d\u60a8\u5728 2026 \u5e74\u7684\u53d1\u5c55\u3002\u7acb\u5373\u8054\u7cfb\u6211\u4eec\uff0c\u5f00\u542f\u4e13\u4e1a\u7684\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u83b7\u53d6\u6700\u5b9e\u7528\u7684\u5efa\u8bae\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<\/ul>\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=\"Nhung_cau_hoi_thuong_gap_ve_phi_kiem_toan_bao_cao_tai_chinh_2026\"><\/span><b>\u5173\u4e8e2026\u5e74\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\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=\"Phi_kiem_toan_2026_co_tang_so_voi_cac_nam_truoc_khong\"><\/span>2026\u5e74\u7684\u5ba1\u8ba1\u8d39\u7528\u4f1a\u6bd4\u5f80\u5e74\u589e\u52a0\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\u9884\u8ba1\u7531\u4e8e\u9ad8\u7d20\u8d28\u4eba\u624d\u6210\u672c\u4e0a\u5347\u548c\u5ba1\u8ba1\u6280\u672f\u6295\u8d44\u589e\u52a0\uff0c\u8d39\u7528\u5c06\u7565\u6709\u4e0a\u6da8\uff0c\u7ea6\u4e3a5-101\u4e07\u4ebf\u4ee4\u5409\u3002\u7136\u800c\uff0c\u6570\u5b57\u5316\u7a0b\u5ea6\u9ad8\u7684\u4f01\u4e1a\u5c06\u4eab\u53d7\u66f4\u4e3a\u7a33\u5b9a\u7684\u8d39\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=\"Co_duoc_cong_don_phi_kiem_toan_vao_chi_phi_hop_ly_khong\"><\/span>\u5ba1\u8ba1\u8d39\u7528\u53ef\u4ee5\u4f5c\u4e3a\u53ef\u6263\u9664\u8d39\u7528\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\u5f53\u7136\u3002\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u8d39\u7528\u5c5e\u4e8e\u5408\u7406\u7684\u4f01\u4e1a\u7ba1\u7406\u8d39\u7528\uff0c\u6839\u636e\u73b0\u884c\u7a0e\u6cd5\uff0c\u5728\u8ba1\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u53ef\u4ee5\u6263\u9664\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=\"Phi_kiem_toan_cho_bao_cao_hop_nhat_tinh_nhu_the_nao\"><\/span>\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8d39\u7528\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5bf9\u4e8e\u516c\u53f8\u800c\u8a00\uff0c2026 \u5e74\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u5ba1\u8ba1\u8d39\u7528\u5c06\u6839\u636e\u5b50\u516c\u53f8\u6570\u91cf\u548c\u516c\u53f8\u95f4\u6392\u9664\u6761\u76ee\u7684\u590d\u6742\u7a0b\u5ea6\u6765\u8ba1\u7b97\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\": \"Ph\u00ed ki\u1ec3m to\u00e1n 2026 c\u00f3 t\u0103ng so v\u1edbi c\u00e1c n\u0103m tr\u01b0\u1edbc kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"D\u1ef1 b\u00e1o c\u00f3 s\u1ef1 t\u0103ng nh\u1eb9 kho\u1ea3ng 5-10% do chi ph\u00ed nh\u00e2n s\u1ef1 ch\u1ea5t l\u01b0\u1ee3ng cao v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 ki\u1ec3m to\u00e1n t\u0103ng l\u00ean. 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