{"id":7714,"date":"2022-12-21T13:39:02","date_gmt":"2022-12-21T06:39:02","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7714"},"modified":"2025-11-11T11:44:02","modified_gmt":"2025-11-11T04:44:02","slug":"quy-trinh-ke-toan-da-thay-doi-the-nao-trong-thoi-dai-cong-nghe-4-0","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quy-trinh-ke-toan-da-thay-doi-the-nao-trong-thoi-dai-cong-nghe-4-0\/","title":{"rendered":"Quy tr\u00ecnh k\u1ebf to\u00e1n trong th\u1eddi \u0111\u1ea1i c\u00f4ng ngh\u1ec7 4.0?"},"content":{"rendered":"

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \"\"<\/h2>\n

Quy tr\u00ecnh k\u1ebf to\u00e1n l\u00e0 s\u1ef1 t\u1ed5ng h\u1ee3p c\u00e1c b\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u1ec1n k\u1ec1 nhau. Ch\u00fang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u1eadt t\u1ef1 nh\u1ea5t \u0111\u1ecbnh v\u00e0 c\u00f3 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c ph\u00f2ng ban v\u1edbi nhau. C\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c quy \u0111\u1ed5i d\u1ef1a v\u00e0o t\u1ea7m quan tr\u1ecdng, quy\u1ec1n h\u1ea1n, tr\u00e1ch nhi\u1ec7m nh\u1ea5t \u0111\u1ecbnh.<\/h3>\n

1. Kinh t\u1ebf s\u1ed1 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn quy tr\u00ecnh k\u1ebf to\u00e1n<\/strong><\/h2>\n

Quy tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n<\/em>:<\/p>\n\n\n\n
1. Nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh: L\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/p>\n

 <\/td>\n

2. Ghi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n Cu\u1ed1i k\u1ef3 (Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n cu\u1ed1i k\u1ef3 v\u00e0 b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n)<\/td>\n3. L\u1eadp b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed5 ph\u00e1t sinh<\/td>\n4. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh quy\u1ebft to\u00e1n thu\u1ebf<\/td>\n5. In s\u1ed5 s\u00e1ch, \u0111\u00f3ng quy\u1ec3n, l\u01b0u kho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Quy tr\u00ecnh k\u1ebf to\u00e1n l\u00e0 qu\u00e1 tr\u00ecnh x\u00e1c \u0111\u1ecbnh, ghi ch\u00e9p v\u00e0 t\u1ed5ng h\u1ee3p l\u1ea1i c\u00e1c th\u00f4ng tin kinh t\u1ebf; sau \u0111\u00f3 b\u00e1o c\u00e1o cho nh\u1eefng ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh. V\u1edbi s\u1ef1 ra \u0111\u1eddi c\u1ee7a cu\u1ed9c c\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p 4.0, nh\u1eefng th\u00e0nh t\u1ef1u v\u1ec1 c\u00f4ng ngh\u1ec7 s\u1ebd l\u00e0m thay \u0111\u1ed5i c\u0103n b\u1ea3n quy tr\u00ecnh k\u1ebf to\u00e1n hi\u1ec7n nay n\u00f3i ri\u00eang; v\u00e0 xu th\u1ebf t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n n\u00f3i chung.<\/em><\/p>\n

2. Thay \u0111\u1ed5i c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p<\/strong><\/h2>\n

C\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p kh\u00e1 nhi\u1ec1u v\u00e0 ph\u1ee9c t\u1ea1p. Nh\u01b0ng hi\u1ec7n nay, v\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a, mang l\u1ea1i hi\u1ec7u qu\u1ea3, n\u0103ng su\u1ea5t h\u01a1n.<\/p>\n

V\u00ed d\u1ee5, c\u00f4ng t\u00e1c l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc \u0111\u00e2y ch\u1ee7 y\u1ebfu \u1edf d\u1ea1ng v\u0103n b\u1ea3n; th\u1eddi gian n\u00e0y g\u1ea7n nh\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n; h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1c c\u00f4ng vi\u1ec7c nh\u1eadp v\u00e0 t\u00ednh b\u1eb1ng tay nh\u01b0 nh\u1eadp b\u00fat to\u00e1n, l\u1eadp b\u1ea3ng t\u00ednh ti\u1ec1n l\u01b0\u01a1ng, ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh,\u2026 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. C\u00f4ng vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1eb1ng c\u00f4ng ngh\u1ec7, gi\u1ea3m g\u00e1nh n\u1eb7ng, \u00e1p l\u1ef1c c\u00f4ng vi\u1ec7c.<\/p>\n

3. C\u00f4ng ngh\u1ec7 th\u00f4ng tin h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/strong><\/h2>\n

V\u1edbi s\u1ef1 b\u00f9ng n\u1ed5 c\u1ee7a c\u00f4ng ngh\u1ec7 th\u00f4ng tin, k\u1ebf to\u00e1n tr\u1edf th\u00e0nh m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c d\u1eabn \u0111\u1ea7u v\u1ec1 \u00e1p d\u1ee5ng CNTT. Theo c\u00e1c chuy\u00ean gia \u0111\u00e1nh gi\u00e1, l\u0129nh v\u1ef1c k\u1ebf to\u00e1n s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c tin h\u1ecdc h\u00f3a m\u1ed9t c\u00e1ch s\u00e2u s\u1eafc. C\u00e1c ph\u1ea7n h\u00e0nh c\u1ee7a nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, l\u00e0m thay \u0111\u1ed5i c\u0103n b\u1ea3n quy tr\u00ecnh k\u1ebf to\u00e1n.<\/p>\n

S\u1ef1 ra \u0111\u1eddi c\u1ee7a tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ,\u2026 gi\u00fap k\u1ebf to\u00e1n truy c\u1eadp nhanh v\u00e0o c\u00e1c d\u1eef li\u1ec7u trong th\u1eddi gian ng\u1eafn m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt; c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n c\u0169ng tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n, nhanh g\u1ecdn h\u01a1n.<\/p>\n

4. Quy tr\u00ecnh an to\u00e0n d\u1eef li\u1ec7u k\u1ebf to\u00e1n<\/strong><\/h2>\n

Tr\u01b0\u1edbc \u0111\u00e2y, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee7 y\u1ebfu \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u1edf d\u1ea1ng v\u0103n b\u1ea3n b\u1eb1ng gi\u1ea5y; c\u1ea5t gi\u1eef trong nh\u1eefng ph\u01b0\u01a1ng ti\u1ec7n th\u00f4 s\u01a1 nh\u01b0 th\u00f9ng gi\u1ea5y, h\u1ed9p,\u2026; d\u1eabn \u0111\u1ebfn th\u01b0\u1eddng x\u1ea3y ra th\u1ea5t tho\u00e1t t\u00e0i li\u1ec7u do thi\u00ean tai, h\u1ecfa ho\u1ea1n, phai m\u1edd m\u1ef1c tr\u00ean gi\u1ea5y, m\u1ea5t, r\u00e1ch. Nh\u01b0ng ng\u00e0y nay, c\u00f4ng ngh\u1ec7 Big Data, cho ph\u00e9p k\u1ebf to\u00e1n l\u01b0u tr\u1eef l\u01b0\u1ee3ng l\u1edbn t\u00e0i li\u1ec7u tr\u00ean c\u00e1c ph\u1ea7n m\u1ec1m l\u01b0u tr\u1eef t\u00e0i li\u1ec7u online ho\u1eb7c offline.<\/p>\n

C\u00f4ng ngh\u1ec7 Blockchain ra \u0111\u1eddi, cho ph\u00e9p k\u1ebf to\u00e1n s\u1eed d\u1ee5ng m\u1eadt m\u00e3 v\u00e0 giao th\u1ee9c tin nh\u1eafn ph\u00e2n t\u00e1n \u0111\u1ec3 t\u1ea1o l\u1eadp c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n chi ti\u1ebft. C\u00f4ng ngh\u1ec7 n\u00e0y cung c\u1ea5p h\u1ec7 th\u1ed1ng ghi s\u1ed5 \u0111a chi\u1ec1u v\u1edbi c\u00f4ng ngh\u1ec7 s\u1ed5 c\u00e1i ph\u00e2n ph\u1ed1i m\u1edbi, thay cho h\u1ec7 th\u1ed1ng ghi s\u1ed5 k\u00e9p c\u0169. Ngo\u00e0i ra, h\u1ec7 th\u1ed1ng n\u00e0y s\u1eb5n s\u00e0ng thay \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau; kh\u00f4ng c\u1ea7n c\u00e1c b\u1ea3n ghi ri\u00eang d\u1ef1a tr\u00ean bi\u00ean lai giao d\u1ecbch. Theo \u0111\u00f3, c\u00e1c giao d\u1ecbch s\u1ebd \u0111\u01b0\u1ee3c ghi tr\u1ef1c ti\u1ebfp v\u00e0o m\u1ed9t thanh ghi, t\u1ea1o ra m\u1ed9t h\u1ec7 th\u1ed1ng c\u00e1c b\u1ea3n ghi c\u00f3 li\u00ean k\u1ebft; hay m\u1ed9t kh\u1ed1i th\u00f4ng tin \u0111\u01b0\u1ee3c x\u00e1c minh t\u1ef1 \u0111\u1ed9ng v\u00e0 t\u1ea5t c\u1ea3 ng\u01b0\u1eddi d\u00f9ng \u0111\u1ec1u xem \u0111\u01b0\u1ee3c.<\/p>\n

5. Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n cho nh\u00e0 qu\u1ea3n tr\u1ecb<\/strong><\/h2>\n

Thay v\u00ec g\u1eedi nh\u1eefng th\u00f4ng tin k\u1ebf to\u00e1n kh\u00f4 c\u1ee9ng, kh\u00f3 hi\u1ec3u, kh\u00f3 h\u00ecnh dung cho c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb theo c\u00e1ch truy\u1ec1n th\u1ed1ng; th\u00ec hi\u1ec7n nay, v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, k\u1ef9 thu\u1eadt s\u1ed1, c\u00e1c th\u00f4ng tin k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 t\u00edch h\u1ee3p v\u1edbi nhi\u1ec1u s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, th\u00f4ng tin ph\u1ee5c v\u1ee5 nhu c\u1ea7u ng\u00e0y c\u00e0ng \u0111a d\u1ea1ng c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0, nh\u00e0 qu\u1ea3n tr\u1ecb v\u00e0 x\u00e3 h\u1ed9i.<\/p>\n

6. C\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a nh\u00e0 n\u01b0\u1edbc<\/strong><\/h2>\n

V\u1edbi s\u1ef1 xu\u1ea5t hi\u1ec7n c\u1ee7a nhi\u1ec1u h\u00ecnh th\u1ee9c kinh doanh m\u1edbi nh\u01b0 hi\u1ec7n nay, m\u1ed9t v\u1ea5n \u0111\u1ec1 xu\u1ea5t hi\u1ec7n \u0111\u00f3 l\u00e0 l\u00e0m sao \u0111\u1ec3 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 nhanh ch\u00f3ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111i v\u00e0o \u0111\u1eddi s\u1ed1ng. L\u00fac n\u00e0y \u0111\u00e3 c\u00f3 c\u00f4ng ngh\u1ec7 s\u1ed1, kh\u00f4ng ch\u1ec9 gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u01b0a th\u00f4ng tin \u0111\u1ebfn m\u1ecdi doanh nghi\u1ec7p m\u1ed9t c\u00e1ch nhanh nh\u1ea5t; m\u00e0 c\u00f2n d\u1ec5 d\u00e0ng n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p th\u00f4ng qua \u0111\u00e2y c\u0169ng nhanh ch\u00f3ng n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110\u1ec3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c di\u1ec5n ra thu\u1eadn ti\u1ec7n, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u0169ng nh\u01b0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u1ea7n n\u00e2ng cao ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7; c\u1eadp nh\u1eadt v\u00e0 \u1ee9ng d\u1ee5ng nhanh trong c\u00f4ng vi\u1ec7c.<\/p>\n

Nh\u01b0 v\u1eady, s\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1 4.0 \u0111\u00e3 mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i t\u00edch c\u1ef1c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n n\u00f3i chung; v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n n\u00f3i ri\u00eang. S\u1ef1 thay \u0111\u1ed5i n\u00e0y l\u00e0 t\u1ea5t y\u1ebfu v\u00e0 s\u1ebd c\u00f2n ph\u00e1t tri\u1ec3n v\u00e0 ti\u1ebfn xa h\u01a1n trong t\u01b0\u01a1ng lai. \u0110\u00f3 c\u0169ng l\u00e0 s\u1ef1 v\u1eadn \u0111\u1ed9ng c\u1ee7a kinh t\u1ebf, t\u00e0i ch\u00ednh th\u1ebf gi\u1edbi.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Quy tr\u00ecnh k\u1ebf to\u00e1n l\u00e0 s\u1ef1 t\u1ed5ng h\u1ee3p c\u00e1c b\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n li\u1ec1n k\u1ec1 nhau. Ch\u00fang \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u1eadt t\u1ef1 nh\u1ea5t \u0111\u1ecbnh v\u00e0 c\u00f3 m\u1ed1i li\u00ean h\u1ec7 gi\u1eefa c\u00e1c […]<\/p>\n","protected":false},"featured_media":13580,"template":"","article_category":[10],"class_list":["post-7714","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7714","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13580"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7714"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}