{"id":5251,"date":"2026-03-13T00:24:37","date_gmt":"2026-03-13T07:24:37","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5251"},"modified":"2026-03-13T00:24:37","modified_gmt":"2026-03-13T07:24:37","slug":"kiem-toan-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-giao-dich-lien-ket\/","title":{"rendered":"\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\uff1a\u8be6\u7ec6\u4ef7\u683c\u8868"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5728\u8d8a\u5357\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u6b63\u6210\u4e3a\u7a0e\u52a1\u68c0\u67e5\u548c\u5ba1\u8ba1\u7684\u91cd\u70b9\uff0c\u5c24\u5176\u5bf9\u4e8e\u8de8\u56fd\u516c\u53f8\u800c\u8a00\u66f4\u662f\u5982\u6b64\u3002 <\/span><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: 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\u653f\u5e9c\u9488\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u4f01\u4e1a\u7684\u7a0e\u52a1\u7ba1\u7406\u89c4\u5b9a\u8981\u6c42\u5bf9\u76f8\u5173\u89c4\u5219\u6709\u900f\u5f7b\u7684\u7406\u89e3\u3002\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e0d\u4ec5\u5728\u4e8e\u5b8c\u6210\u6587\u4ef6\u7f16\u5236\uff0c\u66f4\u662f\u4e00\u9879\u6218\u7565\u6027\u89e3\u51b3\u65b9\u6848\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u8bc4\u4f30\u5229\u606f\u652f\u51fa\u548c\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u7684\u5408\u7406\u6027\u3002\u6e05\u6670\u7406\u89e3\u8fd9\u4e9b\u89c4\u5b9a\uff0c\u80fd\u591f\u4f7f\u9996\u5e2d\u4f1a\u8ba1\u5e08\u548c\u9996\u5e2d\u8d22\u52a1\u5b98\u5728\u7a0e\u52a1\u7ed3\u7b97\u671f\u95f4\u79ef\u6781\u7ef4\u62a4\u81ea\u8eab\u7684\u5408\u6cd5\u6743\u76ca\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\" 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href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-giao-dich-lien-ket\/#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-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-giao-dich-lien-ket\/#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-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-giao-dich-lien-ket\/#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-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-giao-dich-lien-ket\/#Cac_cau_hoi_thuong_gap_ve_kiem_toan_giao_dich_lien_ket\" >\u5173\u4e8e\u5ba1\u8ba1\u5173\u8054\u65b9\u4ea4\u6613\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-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-giao-dich-lien-ket\/#Doanh_nghiep_quy_mo_nho_co_can_thuc_hien_ho_so_xac_dinh_gia_khong\" >\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63d0\u4ea4\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff1f<\/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\/kiem-toan-giao-dich-lien-ket\/#Thoi_han_luu_tru_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\" >\u7528\u4e8e\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u8bb0\u5f55\u7684\u4fdd\u5b58\u671f\u9650\u662f\u591a\u4e45\uff1f<\/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\/kiem-toan-giao-dich-lien-ket\/#Chi_phi_phi_quan_ly_tap_doan_co_de_bi_bac_bo_khi_kiem_toan_khong\" >\u516c\u53f8\u884c\u653f\u8d39\u7528\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5bb9\u6613\u88ab\u9a73\u56de\u5417\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_kiem_toan_giao_dich_lien_ket_trong_boi_canh_moi\"><\/span><b>\u5728\u65b0\u5f62\u52bf\u4e0b\uff0c\u5ba1\u8ba1\u5173\u8054\u65b9\u4ea4\u6613\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5255\" aria-describedby=\"caption-attachment-5255\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5255\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft trong b\u1ed1i c\u1ea3nh m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-cua-kiem-toan-giao-dich-lien-ket-trong-boi-canh-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5255\" class=\"wp-caption-text\">\u5728\u65b0\u5f62\u52bf\u4e0b\uff0c\u5ba1\u8ba1\u5173\u8054\u65b9\u4ea4\u6613\u7684\u91cd\u8981\u6027\u65e5\u76ca\u51f8\u663e\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u5982\u540c\u4f01\u4e1a\u8d22\u52a1\u4f53\u7cfb\u7684\u4e00\u9053\u5b89\u5168\u201c\u8fc7\u6ee4\u5668\u201d\u3002\u5728\u6570\u5b57\u7ecf\u6d4e\u65f6\u4ee3\uff0c\u590d\u6742\u7684\u8de8\u5883\u4ea4\u6613\u4fc3\u4f7f\u7a0e\u52a1\u673a\u5173\u52a0\u5f3a\u5bf9\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u5ba1\u67e5\u3002\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u51c6\u5907\u9f50\u5168\u7684\u6587\u6863\uff0c\u5219\u6781\u6709\u53ef\u80fd\u88ab\u6309\u884c\u4e1a\u5e73\u5747\u7a0e\u7387\u5f81\u7a0e\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u9645\u6848\u4f8b\u8868\u660e\uff0c\u6839\u636e30% EBITDA\u4e0a\u9650\uff08\u7b2c132\u53f7\u6cd5\u4ee4\u7b2c15\u6761\uff09\u63a7\u5236\u5229\u606f\u652f\u51fa\u6263\u9664\uff0c\u5bfc\u81f4\u8bb8\u591a\u4f01\u4e1a\u9762\u4e34\u73b0\u91d1\u6d41\u56f0\u96be\u3002\u56e0\u6b64\uff0c\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u53ca\u65e9\u53d1\u73b0\u4e0d\u53ef\u6263\u9664\u8d39\u7528\u7684\u74f6\u9888\uff0c\u4ece\u800c\u53ca\u65f6\u8c03\u6574\u7b56\u7565\u3002\u8fd9\u4e00\u4e13\u4e1a\u4e3e\u63aa\u6709\u52a9\u4e8e\u63d0\u5347\u4f01\u4e1a\u5728\u76f8\u5173\u76d1\u7ba1\u673a\u6784\u773c\u4e2d\u7684\u900f\u660e\u5ea6\u548c\u4fe1\u8a89\u5ea6\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_dieu_chinh_va_cac_khai_niem_co_ban\"><\/span><b>\u7ba1\u8f96\u6cd5\u5f8b\u6846\u67b6\u548c\u57fa\u672c\u6982\u5ff5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u59a5\u5584\u5f00\u5c55\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\uff0c\u4e13\u4e1a\u4eba\u5458\u9700\u8981\u5bf9\u73b0\u884c\u6cd5\u5f8b\u6846\u67b6\u6709\u900f\u5f7b\u7684\u4e86\u89e3\u3002\u9664\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5916\uff0c\u4f01\u4e1a\u8fd8\u5e94\u53c2\u8003\u8d22\u653f\u90e8\u53d1\u5e03\u7684\u6307\u5bfc\u6027\u901a\u51fd\u548c\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7684\u6307\u5bfc\u610f\u89c1\uff0c\u4ee5\u786e\u4fdd\u56fd\u9645\u4e00\u81f4\u6027\u3002\u5173\u8054\u65b9\u662f\u6307\u4e00\u65b9\u53c2\u4e0e\u53e6\u4e00\u65b9\u7684\u7ba1\u7406\u3001\u63a7\u5236\u6216\u80a1\u6743\u6295\u8d44\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8bc6\u522b\u6b63\u786e\u7684\u5173\u8054\u65b9\u662f\u5ba1\u8ba1\u5173\u8054\u4ea4\u6613\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u91cd\u8981\u7684\u4e00\u6b65\u3002\u8bf8\u5982\u6301\u6709\u81f3\u5c1125%\u7684\u80a1\u6743\u6216\u6301\u6709\u8d85\u8fc750%\u7684\u503a\u52a1\u7b49\u6807\u51c6\u5fc5\u987b\u4e0e\u8d44\u4ea7\u8d1f\u503a\u8868\u8fdb\u884c\u4ed4\u7ec6\u6838\u5bf9\u3002\u5982\u679c\u5728\u8bc6\u522b\u5173\u8054\u65b9\u65b9\u9762\u51fa\u73b0\u9519\u8bef\uff0c\u5c06\u5bfc\u81f4\u7a0e\u52a1\u673a\u5173\u65e5\u540e\u62d2\u7edd\u63a5\u53d7\u6574\u4e2a\u5b9a\u4ef7\u6587\u6863\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_ben_co_quan_he_lien_ket_theo_Nghi_dinh_1322020ND-CP\"><\/span><b>\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u53cc\u65b9\u5f53\u4e8b\u4eba\u662f\u4eb2\u5c5e\u5173\u7cfb\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0b\u8868\u603b\u7ed3\u4e86\u5ba1\u8ba1\u4eba\u5458\u5b9a\u671f\u5ba1\u67e5\u7684\u8bc6\u522b\u5173\u8054\u65b9\u5173\u7cfb\u7684\u6700\u5e38\u7528\u6807\u51c6\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u6839\u636e\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u8054\u65b9\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9a\u4e49\u9608\u503c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u51fa\u8d44<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u6301\u6709\u53e6\u4e00\u5bb6\u4f01\u4e1a\u7684\u80a1\u6743\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5c11 25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u95f4\u63a5\u51fa\u8d44<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u8fc7\u7b2c\u4e09\u65b9\u6301\u6709\u8d44\u91d1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5c11 25%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u62c5\u4fdd\/\u8d37\u6b3e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u5bb6\u4f01\u4e1a\u4e3a\u53e6\u4e00\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u62c5\u4fdd\u6216\u8d37\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81f3\u5c11 25% \u7684\u80a1\u6743\u548c\u8d85\u8fc7 50% \u7684\u4e2d\u957f\u671f\u503a\u52a1\u603b\u989d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ba1\u7406\/\u63a7\u5236<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4efb\u547d\u6267\u884c\u59d4\u5458\u4f1a\u6216\u76d1\u4e8b\u4f1a\u6210\u5458\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728 50% \u4e0a\uff0c\u6210\u5458\u4eba\u6570<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6750\u6599\u4f9b\u5e94<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63a7\u5236\u539f\u6750\u6599\u7684\u4f9b\u5e94\uff0c\u5305\u62ec\u6295\u5165\u548c\u4ea7\u51fa\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5784\u65ad\u6216\u8f83\u5927\u7684\u5e02\u573a\u4efd\u989d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5c06\u8fd9\u4e9b\u6570\u5b57\u4e0e\u8d26\u7c3f\u8d26\u6237 411 \u548c 341 \u8fdb\u884c\u6bd4\u8f83\u662f\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\u7684\u4e00\u9879\u5f3a\u5236\u6027\u7a0b\u5e8f\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_thuc_hien_kiem_toan_giao_dich_lien_ket_chuyen_sau\"><\/span><b>\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u6df1\u5165\u5ba1\u8ba1\u7684\u6d41\u7a0b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5254\" aria-describedby=\"caption-attachment-5254\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5254\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft chuy\u00ean s\u00e2u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-hien-kiem-toan-giao-dich-lien-ket-chuyen-sau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5254\" class=\"wp-caption-text\">\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u6df1\u5165\u5ba1\u8ba1\u7684\u6d41\u7a0b\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7684\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u901a\u5e38\u5206\u4e3a\u56db\u4e2a\u9636\u6bb5\uff1a\u8ba1\u5212\u3001\u6267\u884c\u3001\u6bd4\u8f83\u5206\u6790\u548c\u62a5\u544a\u3002\u6bcf\u4e2a\u9636\u6bb5\u90fd\u9700\u8981\u4f1a\u8ba1\u90e8\u95e8\u3001\u7269\u6d41\u90e8\u95e8\u548c\u4e13\u4e1a\u7a0e\u52a1\u987e\u95ee\u4e4b\u95f4\u7684\u5bc6\u5207\u534f\u8c03\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0b\u9762\u8be6\u7ec6\u5217\u51fa\u4e86\u786e\u4fdd\u60a8\u7684\u7533\u8bf7\u7b26\u5408\u89c4\u5b9a\u4e14\u4e0d\u88ab\u7a0e\u52a1\u673a\u5173\u62d2\u7edd\u7684\u6b65\u9aa4\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_1_Nhan_dien_cac_giao_dich_va_thu_thap_chung_tu\"><\/span><b>\u7b2c\u4e00\u9636\u6bb5\uff1a\u8bc6\u522b\u4ea4\u6613\u5e76\u6536\u96c6\u6587\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u4eba\u5458\u4f1a\u5217\u51fa\u6240\u6709\u4e0e\u5173\u8054\u65b9\u53d1\u751f\u7684\u4ea4\u6613\uff0c\u4f8b\u5982\u9500\u552e\u3001\u63d0\u4f9b\u670d\u52a1\u6216\u6280\u672f\u652f\u6301\u3002\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\uff0c\u6240\u9700\u6587\u4ef6\u5305\u62ec\u589e\u503c\u7a0e\u53d1\u7968\u3001\u5408\u540c\u3001\u9a8c\u6536\u8bc1\u4e66\u4ee5\u53ca\u4ece\u6bcd\u516c\u53f8\u5206\u644a\u95f4\u63a5\u8d39\u7528\u7684\u62a5\u544a\u3002\u6536\u96c6\u5145\u5206\u7684\u8bc1\u636e\u662f\u8bc1\u660e\u4ea4\u6613\u4ef7\u683c\u5408\u7406\u6027\u7684\u57fa\u7840\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_2_Lua_chon_phuong_phap_xac_dinh_gia_giao_dich_lien_ket\"><\/span><b>\u7b2c\u4e8c\u9636\u6bb5\uff1a\u9009\u62e9\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u7b2c132\u53f7\u6cd5\u4ee4\u6982\u8ff0\u4e86\u786e\u5b9a\u5e02\u573a\u4ef7\u683c\u7684\u4e94\u79cd\u4e3b\u8981\u65b9\u6cd5\u3002\u9009\u62e9\u9519\u8bef\u7684\u65b9\u6cd5\u662f\u4e00\u4e2a\u5e38\u89c1\u7684\u9519\u8bef\uff0c\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u65e0\u6cd5\u89e3\u91ca\u5176\u7acb\u573a\u3002\u5728\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\uff0c\u5982\u679c\u5e02\u573a\u76f8\u4f3c\u5ea6\u8f83\u9ad8\uff0c\u4e13\u5bb6\u901a\u5e38\u4f1a\u4f18\u5148\u8003\u8651\u53ef\u6bd4\u4ef7\u683c\u6cd5\uff08CUP\uff09\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_so_sanh_gia_giao_dich_doc_lap_CUP\"><\/span><b>\u676f\uff08Cup\uff09\u4ef7\u683c\u6bd4\u8f83\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8be5\u65b9\u6cd5\u5c06\u5173\u8054\u65b9\u4ea4\u6613\u7684\u4ef7\u683c\u4e0e\u7c7b\u4f3c\u72ec\u7acb\u4ea4\u6613\u7684\u4ef7\u683c\u8fdb\u884c\u6bd4\u8f83\u3002\u9002\u7528\u6761\u4ef6\u662f\uff0c\u5546\u54c1\u3001\u670d\u52a1\u53ca\u5408\u540c\u6761\u4ef6\u7b49\u65b9\u9762\u4e0d\u5b58\u5728\u5bf9\u5b9e\u9645\u4ea4\u6613\u4ef7\u503c\u4ea7\u751f\u91cd\u5927\u5f71\u54cd\u7684\u5b9e\u8d28\u6027\u5dee\u5f02\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_ban_lai_Resale_Price_Method\"><\/span><b>\u8f6c\u552e\u4ef7\u683c\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u8fd9\u79cd\u65b9\u6cd5\u901a\u5e38\u9002\u7528\u4e8e\u4ece\u5173\u8054\u65b9\u91c7\u8d2d\u5e76\u8f6c\u552e\u7ed9\u72ec\u7acb\u65b9\u7684\u4ea4\u6613\u5b9e\u4f53\u3002\u91c7\u7528\u8fd9\u79cd\u65b9\u6cd5\u5ba1\u8ba1\u5173\u8054\u65b9\u4ea4\u6613\u7684\u91cd\u70b9\u5728\u4e8e\u786e\u5b9a\u5408\u7406\u7684\u6bdb\u5229\u7387\uff0c\u4ee5\u8986\u76d6\u8fd0\u8425\u8d39\u7528\u5e76\u4ea7\u751f\u51c0\u5229\u6da6\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phuong_phap_gia_von_cong_lai_Cost_Plus_Method\"><\/span><b>\u6210\u672c\u52a0\u6210\u6cd5<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u4ece\u4e8b\u5236\u9020\u6216\u63d0\u4f9b\u5185\u90e8\u652f\u6301\u670d\u52a1\u7684\u4f01\u4e1a\u3002\u5ba1\u8ba1\u4eba\u5458\u5c06\u6839\u636e\u4f01\u4e1a\u5c65\u884c\u7684\u804c\u80fd\u4ee5\u53ca\u5728\u4ef7\u503c\u94fe\u4e2d\u627f\u62c5\u7684\u98ce\u9669\uff0c\u5ba1\u67e5\u52a0\u4ef7\u7684\u5408\u7406\u6027\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giai_doan_3_Phan_tich_so_sanh_va_lua_chon_doi_tuong_so_sanh_Benchmarks\"><\/span><b>\u7b2c\u4e09\u9636\u6bb5\uff1a\u57fa\u51c6\u6bd4\u8f83\u5206\u6790\u4e0e\u9009\u62e9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8fd9\u662f\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u6587\u4ef6\u7684\u6838\u5fc3\u3002\u4f01\u4e1a\u9700\u8981\u901a\u8fc7Orbis\u7b49\u4fe1\u8a89\u826f\u597d\u7684\u6570\u636e\u5e93\uff0c\u627e\u5230\u529f\u80fd\u548c\u98ce\u9669\u76f8\u4f3c\u7684\u72ec\u7acb\u516c\u53f8\u3002\u4e00\u4efd\u53ef\u9760\u7684\u6587\u4ef6\u81f3\u5c11\u5e94\u5305\u542b3-5\u5bb6\u8d22\u52a1\u6bd4\u7387\u5904\u4e8e\u6807\u51c6\u56db\u5206\u4f4d\u8303\u56f4\u5185\u7684\u53ef\u6bd4\u5b9e\u4f53\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5728\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5ba1\u8ba1\u65f6\uff0c\u5fc5\u987b\u5bf9\u8425\u8fd0\u8d44\u672c\u6216\u5b58\u8d27\u7684\u91cd\u5927\u5dee\u5f02\u8fdb\u884c\u8c03\u6574\u3002\u8fd9\u4e9b\u6570\u636e\u5fc5\u987b\u5728\u5bf9\u6bd4\u8868\u4e2d\u6e05\u6670\u5217\u793a\uff0c\u4ee5\u589e\u5f3a\u5176\u5bf9\u5ba1\u8ba1\u673a\u5173\u7684\u8bf4\u670d\u529b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u57fa\u51c6\u6bd4\u8f83\u5206\u6790\u548c\u9009\u62e9\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><b>\u8d22\u52a1\u6307\u6807<\/b><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><b>\u76ee\u6807\u4f01\u4e1a<\/b><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><b>\u6bd4\u8f83\u5bf9\u8c61 A<\/b><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><b>\u6bd4\u8f83\u5bf9\u8c61 B<\/b><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><b>\u56db\u5206\u4f4d\u8ddd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><span style=\"font-weight: 400;\">\u9500\u552e\u56de\u62a5\u7387\uff08ROS\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">5.2%<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">4.8%<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">6.5%<\/span><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">4.5% &#8211; 7.0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 26.2525%;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u56de\u62a5\u7387\uff08ROA\uff09<\/span><\/td>\n<td style=\"text-align: center; width: 19.1383%;\"><span style=\"font-weight: 400;\">8.1%<\/span><\/td>\n<td style=\"text-align: center; width: 16.7335%;\"><span style=\"font-weight: 400;\">7.9%<\/span><\/td>\n<td style=\"text-align: center; width: 16.3327%;\"><span style=\"font-weight: 400;\">9.2%<\/span><\/td>\n<td style=\"text-align: center; width: 20.4409%;\"><span style=\"font-weight: 400;\">7.5% &#8211; 9.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Bang_gia_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \u670d\u52a1\u4ef7\u683c\u8868<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6211\u4eec\u63d0\u4f9b\u7075\u6d3b\u7684\u670d\u52a1\u5957\u9910\uff0c\u53ef\u6839\u636e\u5404\u4f01\u4e1a\u5173\u8054\u4ea4\u6613\u7684\u89c4\u6a21\u548c\u590d\u6742\u7a0b\u5ea6\u91cf\u8eab\u5b9a\u5236\u3002\u4ee5\u4e0b\u4ef7\u76ee\u8868\u4f9b\u53c2\u8003\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u4f30\u7b97\u6210\u672c\u3002<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>MAN \u2013 Master Accountant Network \u670d\u52a1\u4ef7\u683c\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u670d\u52a1\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9e\u65bd\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9884\u8ba1\u8d39\u7528\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u586b\u5199\u8868\u683c 01<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u6838\u5e76\u7f16\u5236\u5b63\u5ea6\/\u5e74\u5ea6\u5173\u8054\u65b9\u4ea4\u6613\u4fe1\u606f\u7533\u62a5\u8868\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece5,000,000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u51c6\u5907\u4e00\u4efd\u4f30\u503c\u62a5\u544a\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e3a\u516c\u53f8\u521b\u5efa\u672c\u5730\u6587\u4ef6\u548c\u4e3b\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece3000\u4e07\u8d77<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u6838\u4e0e\u5ba1\u8ba1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u73b0\u6709\u8bb0\u5f55\u662f\u5426\u5408\u89c4\u5e76\u4f18\u5316\u5229\u606f\u6210\u672c\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ece2000\u4e07\u8d77<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6df1\u5165\u54a8\u8be2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5236\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7b56\u7565\u5e76\u534f\u52a9\u7a0e\u52a1\u5ba1\u8ba1\u89e3\u91ca\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u540c\u610f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><i><span style=\"font-weight: 400;\">\u6ce8\uff1a\u4ee5\u4e0a\u4ef7\u683c\u8868\u4ec5\u4f9b\u53c2\u8003\uff1b\u5b9e\u9645\u8d39\u7528\u53d6\u51b3\u4e8e\u4ea4\u6613\u91cf\u548c\u4e1a\u52a1\u6027\u8d28\u3002<\/span><\/i><\/p>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\"><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><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_thuong_gap_va_cach_xu_ly_khi_kiem_toan_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\u7684\u5e38\u89c1\u98ce\u9669\u53ca\u5e94\u5bf9\u65b9\u6cd5\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5253\" aria-describedby=\"caption-attachment-5253\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5253\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket.jpg\" alt=\"Nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd khi ki\u1ec3m to\u00e1n giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Nhung-rui-ro-thuong-gap-va-cach-xu-ly-khi-kiem-toan-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5253\" class=\"wp-caption-text\">\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u4e2d\u7684\u5e38\u89c1\u98ce\u9669\u53ca\u5e94\u5bf9\u65b9\u6cd5\u3002<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u8bef\u4ee5\u4e3a\u4ec5\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\u63d0\u4ea401\u8868\u683c\u5c31\u8db3\u4ee5\u786e\u4fdd\u5b89\u5168\u3002\u7136\u800c\uff0c\u771f\u6b63\u7684\u98ce\u9669\u5728\u4e8e\u8f6c\u8ba9\u5b9a\u4ef7\u6587\u4ef6\u7684\u5b58\u50a8\uff0c\u5305\u62ec\u56fd\u5bb6\u8bb0\u5f55\u3001\u96c6\u56e2\u8bb0\u5f55\u548c\u56fd\u522b\u5229\u6da6\u62a5\u544a\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_tinh_hop_phap_cua_chi_phi_lai_vay\"><\/span><b>\u4e0e\u5229\u606f\u652f\u51fa\u5408\u6cd5\u6027\u76f8\u5173\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c\u5341\u4e94\u6761\u89c4\u5b9a\uff0c\u53ef\u6263\u9664\u5229\u606f\u652f\u51fa\u603b\u989d\u4e0d\u5f97\u8d85\u8fc7\u606f\u7a0e\u6298\u65e7\u644a\u9500\u524d\u5229\u6da6\uff08EBITDA\uff09\u603b\u989d\u768430%\u3002\u5b9a\u671f\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u5bc6\u5207\u76d1\u63a7\u8fd9\u4e00\u6307\u6807\uff0c\u4ece\u800c\u907f\u514d\u5728\u5e74\u5e95\u7ed3\u7b97\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\uff0c\u4e0d\u5f97\u4e0d\u6263\u9664\u6570\u5341\u4ebf\u8d8a\u5357\u76fe\u7684\u5408\u6cd5\u652f\u51fa\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rui_ro_ve_su_khong_nhat_quan_trong_bao_cao\"><\/span><b>\u62a5\u544a\u5b58\u5728\u4e0d\u4e00\u81f4\u7684\u98ce\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c01\u8868\u4e0a\u7684\u6570\u636e\u4e0e\u8d22\u52a1\u62a5\u8868\u9644\u6ce8\u76f8\u77db\u76fe\uff0c\u7a0e\u52a1\u673a\u5173\u4f1a\u5c06\u8be5\u4f01\u4e1a\u5217\u5165\u4f18\u5148\u68c0\u67e5\u540d\u5355\u3002\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5ba1\u8ba1\u6709\u52a9\u4e8e\u5ba1\u67e5\u6574\u4e2a\u62a5\u544a\u7cfb\u7edf\uff0c\u786e\u4fdd\u6570\u636e\u5728\u63d0\u4ea4\u7ed9\u7a0e\u52a1\u673a\u5173\u4e4b\u524d\u4fdd\u6301\u4e00\u81f4\u6027\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;\">\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u662f\u4f18\u5316\u6210\u672c\u7ed3\u6784\u548c\u4fdd\u969c\u4f01\u4e1a\u957f\u671f\u5229\u6da6\u7684\u5173\u952e\u5de5\u5177\u3002\u9274\u4e8e\u7a0e\u52a1\u603b\u5c40\u7684\u4e25\u683c\u89c4\u5b9a\uff0c\u5efa\u7acb\u57fa\u4e8e\u5b9e\u9645\u6570\u636e\u7684\u4e13\u4e1a\u8f6c\u8ba9\u5b9a\u4ef7\u6863\u6848\u662f\u4f01\u4e1a\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u5148\u51b3\u6761\u4ef6\u3002\u907f\u514d\u7533\u62a5\u9519\u8bef\uff0c\u4ee5\u514d\u7ed9\u516c\u53f8\u9020\u6210\u4e0d\u5fc5\u8981\u7684\u7ecf\u6d4e\u635f\u5931\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=\"Cac_cau_hoi_thuong_gap_ve_kiem_toan_giao_dich_lien_ket\"><\/span><b>\u5173\u4e8e\u5ba1\u8ba1\u5173\u8054\u65b9\u4ea4\u6613\u7684\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_quy_mo_nho_co_can_thuc_hien_ho_so_xac_dinh_gia_khong\"><\/span>\u5c0f\u578b\u4f01\u4e1a\u662f\u5426\u9700\u8981\u63d0\u4ea4\u4ef7\u683c\u786e\u5b9a\u6587\u4ef6\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c132\u53f7\u6cd5\u4ee4\uff0c\u8425\u4e1a\u989d\u4f4e\u4e8e500\u4ebf\u8d8a\u5357\u76fe\u4e14\u5173\u8054\u65b9\u4ea4\u6613\u989d\u4f4e\u4e8e300\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a\u53ef\u514d\u4e8e\u63d0\u4ea4\u6587\u4ef6\uff0c\u4f46\u4ecd\u987b\u63d0\u4ea401\u53f7\u8868\u683c\u3002\u7136\u800c\uff0c\u5bf9\u5173\u8054\u65b9\u4ea4\u6613\u8fdb\u884c\u5185\u90e8\u5ba1\u8ba1\u4ecd\u7136\u6709\u52a9\u4e8e\u786e\u4fdd\u7edd\u5bf9\u5b89\u5168\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_ho_so_xac_dinh_gia_giao_dich_lien_ket_la_bao_lau\"><\/span>\u7528\u4e8e\u786e\u5b9a\u8f6c\u8ba9\u5b9a\u4ef7\u7684\u8bb0\u5f55\u7684\u4fdd\u5b58\u671f\u9650\u662f\u591a\u4e45\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6240\u6709\u6587\u4ef6\u5fc5\u987b\u5728\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u524d\u51c6\u5907\u5c31\u7eea\u5e76\u4fdd\u5b58\u5728\u516c\u53f8\u3002\u5982\u5ba1\u8ba1\u4eba\u5458\u8981\u6c42\u63d0\u4f9b\u6587\u4ef6\u65f6\u672a\u80fd\u53ca\u65f6\u63d0\u4f9b\uff0c\u516c\u53f8\u53ef\u80fd\u88ab\u6309\u6700\u4e0d\u5229\u7684\u7a0e\u7387\u5f81\u7a0e\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=\"Chi_phi_phi_quan_ly_tap_doan_co_de_bi_bac_bo_khi_kiem_toan_khong\"><\/span>\u516c\u53f8\u884c\u653f\u8d39\u7528\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u5bb9\u6613\u88ab\u9a73\u56de\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\uff0c\u5982\u679c\u4f01\u4e1a\u65e0\u6cd5\u8bc1\u660e\u4ece\u8be5\u670d\u52a1\u4e2d\u83b7\u5f97\u7684\u7ecf\u6d4e\u5229\u76ca\uff0c\u5173\u8054\u65b9\u4ea4\u6613\u5ba1\u8ba1\u5c06\u91cd\u70b9\u6536\u96c6\u8be5\u670d\u52a1\u7684\u8bc1\u636e\uff0c\u4ee5\u4fbf\u6700\u6709\u6548\u5730\u5411\u5ba1\u8ba1\u56e2\u961f\u8bc1\u660e\u8be5\u9879\u652f\u51fa\u7684\u5408\u7406\u6027\u3002                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf c\u00f3 c\u1ea7n th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Ngh\u1ecb \u0111\u1ecbnh 132, doanh nghi\u1ec7p 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Theo s\u1ed1 li\u1ec7u t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u00e0ng n\u0103m c\u00f3 h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p b\u1ecb \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,3],"tags":[],"class_list":["post-5251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-dich-vu"],"acf":[],"_links":{"self":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=5251"}],"version-history":[{"count":1,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5251\/revisions"}],"predecessor-version":[{"id":5256,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5251\/revisions\/5256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5252"}],"wp:attachment":[{"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kiemtoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}