{"id":8348,"date":"2023-06-19T10:00:44","date_gmt":"2023-06-19T03:00:44","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8348"},"modified":"2025-11-10T16:29:25","modified_gmt":"2025-11-10T09:29:25","slug":"chuyen-doi-so-trong-linh-vuc-ke-toan-kiem-toan-viet-nam","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chuyen-doi-so-trong-linh-vuc-ke-toan-kiem-toan-viet-nam\/","title":{"rendered":"CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 TRONG L\u0128NH V\u1ef0C K\u1ebe TO\u00c1N – KI\u1ec2M TO\u00c1N VI\u1ec6T NAM"},"content":{"rendered":"

\"1\"<\/h3>\n

\u0110\u1eb7t v\u1ea5n \u0111\u1ec1<\/strong><\/h3>\n

K\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd kinh t\u1ebf quan tr\u1ecdng c\u00f3 ch\u1ee9c n\u0103ng t\u1ea1o l\u1eadp h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 kinh t\u1ebf – t\u00e0i ch\u00ednh – ng\u00e2n s\u00e1ch \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u cho c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u0169ng nh\u01b0 c\u1ee7a m\u1ed7i \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p (DN). Do v\u1eady, c\u1ea7n thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng ch\u00ednh s\u00e1ch \u0111\u1ed3ng b\u1ed9 nh\u1eb1m th\u00fac \u0111\u1ea9y ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n ph\u00e1t tri\u1ec3n to\u00e0n di\u1ec7n, minh b\u1ea1ch, hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 theo h\u01b0\u1edbng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a \u0110\u1ea5t n\u01b0\u1edbc, ph\u00f9 h\u1ee3p v\u1edbi qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u0103ng c\u01b0\u1eddng h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf.<\/p>\n

V\u1edbi m\u1ee5c ti\u00eau c\u1ee7a Ch\u01b0\u01a1ng tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 qu\u1ed1c gia l\u00e0 \u201cv\u1eeba ph\u00e1t tri\u1ec3n Ch\u00ednh ph\u1ee7 s\u1ed1, kinh t\u1ebf s\u1ed1, x\u00e3 h\u1ed9i s\u1ed1, v\u1eeba h\u00ecnh th\u00e0nh c\u00e1c DN c\u00f4ng ngh\u1ec7 s\u1ed1 Vi\u1ec7t Nam c\u00f3 n\u0103ng l\u1ef1c \u0111i ra to\u00e0n c\u1ea7u\u201d, m\u1ecdi l\u0129nh v\u1ef1c trong n\u1ec1n kinh t\u1ebf \u0111\u1ec1u c\u1ea7n \u0111\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1. L\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n kh\u00f4ng n\u1eb1m ngo\u00e0i xu th\u1ebf tr\u00ean. Th\u1eadm ch\u00ed, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c ch\u1ecbu s\u1ef1 t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t t\u1eeb cu\u1ed9c C\u00e1ch m\u1ea1ng c\u00f4ng nghi\u1ec7p l\u1ea7n th\u1ee9 t\u01b0 (CMCN 4.0) n\u00f3i chung v\u00e0 xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 n\u00f3i ri\u00eang.<\/p>\n

T\u1ea1i Vi\u1ec7t Nam, Chi\u1ebfn l\u01b0\u1ee3c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n \u0111\u1ebfn n\u0103m 2030 \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 633\/Q\u0110-TTg ng\u00e0y 23\/5\/2022 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 nh\u1ea5n m\u1ea1nh v\u1ec1 m\u1ee5c ti\u00eau th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. B\u00e0i vi\u1ebft trao \u0111\u1ed5i v\u1ec1 th\u1ef1c tr\u1ea1ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n d\u01b0\u1edbi b\u1ed1i c\u1ea3nh t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1 n\u00f3i chung v\u00e0 cu\u1ed9c CMCN 4.0 n\u00f3i ri\u00eang, t\u1eeb \u0111\u00f3 ki\u1ebfn ngh\u1ecb m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian t\u1edbi.<\/p>\n

Th\u1ef1c tr\u1ea1ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u1edf Vi\u1ec7t Nam<\/strong><\/h3>\n

Theo C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n (B\u1ed9 T\u00e0i ch\u00ednh), qua \u0111\u00e1nh gi\u00e1 v\u1ec1 vi\u1ec7c ti\u1ebfp c\u1eadn CMCN 4.0 \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c n\u00e0y n\u00f3i chung, c\u00f3 th\u1ec3 th\u1ea5y Vi\u1ec7t Nam \u0111ang \u1edf ch\u1eb7ng \u0111\u01b0\u1eddng \u0111\u1ea7u ti\u00ean. Tuy nhi\u00ean, nh\u1eefng kh\u1ea3o s\u00e1t v\u1ec1 s\u1ef1 quan t\u00e2m v\u00e0 hi\u1ec3u bi\u1ebft c\u1ee7a ng\u01b0\u1eddi l\u00e0m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00f4ng ngh\u1ec7 s\u1ed1 \u0111\u1ed1i v\u1edbi ngh\u1ec1 nghi\u1ec7p c\u1ee7a m\u00ecnh cho th\u1ea5y, \u0111ang c\u00f3 s\u1ef1 chuy\u1ec3n bi\u1ebfn, thay \u0111\u1ed5i m\u1ea1nh m\u1ebd trong t\u01b0 duy.<\/p>\n

Theo k\u1ebft qu\u1ea3 kh\u1ea3o s\u00e1t c\u1ee7a H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam (VACPA) v\u1ec1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a CMCN 4.0 \u0111\u1ebfn l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, v\u1ec1 m\u1ee9c \u0111\u1ed9 quan t\u00e2m c\u00f3 h\u01a1n \u00bd Ki\u1ec3m to\u00e1n vi\u00ean (KTV) quan t\u00e2m cao v\u00e0 ch\u1ec9 h\u01a1n 10% KTV quan t\u00e2m \u0111\u1eb7c bi\u1ec7t; 1\/3 KTV cho r\u1eb1ng CMCN 4.0 l\u00e0 v\u1ea5n \u0111\u1ec1 b\u00ecnh th\u01b0\u1eddng nh\u01b0 m\u1ecdi vi\u1ec7c kh\u00e1c. V\u1ec1 m\u1ee9c \u0111\u1ed9 t\u00e1c \u0111\u1ed9ng, theo kh\u1ea3o s\u00e1t c\u00f3 67% c\u00e1c DN ki\u1ec3m to\u00e1n, KTV cho r\u1eb1ng CMCN 4.0 \u0111ang v\u00e0 s\u1ebd t\u00e1c \u0111\u1ed9ng l\u1edbn \u0111\u1ebfn ng\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n; 5% nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c CMCN 4.0 s\u1ebd t\u00e1c \u0111\u1ed9ng l\u00e0m bi\u1ebfn \u0111\u1ed5i s\u00e2u s\u1eafc \u0111\u1ebfn to\u00e0n ng\u00e0nh ngh\u1ec1 trong t\u01b0\u01a1ng lai kh\u00f4ng xa; C\u00f3 \u0111\u1ebfn 25% c\u00e1c DN ki\u1ec3m to\u00e1n, KTV cho r\u1eb1ng CMCN 4.0 ch\u1ec9 t\u00e1c \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng nh\u01b0 y\u1ebfu t\u1ed1 kh\u00e1c hi\u1ec7n \u0111ang t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd (nh\u01b0 c\u1ea1nh tranh gi\u00e1 ph\u00ed, c\u00e1c k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n truy\u1ec1n th\u1ed1ng, tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c, ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9\u2026); C\u00f3 \u0111\u1ebfn 3% cho r\u1eb1ng CMCN 4.0 r\u1ea5t \u00edt t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00f4ng vi\u1ec7c m\u00e0 h\u1ecd \u0111ang th\u1ef1c hi\u1ec7n cung c\u1ea5p cho kh\u00e1ch h\u00e0ng.<\/p>\n

V\u1ec1 \u1ee9ng d\u1ee5ng th\u1ef1c t\u1ebf, \u0111\u1ec3 ti\u1ebfp c\u1eadn v\u1edbi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 n\u00f3i chung, nhi\u1ec1u DN k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin (CNTT) v\u00e0o ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p. Hi\u1ec7n nay, nhi\u1ec1u \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c nhi\u1ec1u DN \u00e1p d\u1ee5ng v\u00e0o trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n, nh\u01b0: ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m v\u0103n ph\u00f2ng \u0111i\u1ec7n t\u1eed… B\u00ean c\u1ea1nh \u0111\u00f3, c\u00e1c DN \u0111\u00e3 d\u00e0nh ngu\u1ed3n l\u1ef1c \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u1ec1 m\u1eb7t c\u00f4ng ngh\u1ec7 v\u00e0 v\u1ec1 m\u1eb7t \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c nh\u1eb1m ph\u1ee5c v\u1ee5 t\u1ed1t nh\u1ea5t cho ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

Trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quan t\u00e2m \u0111\u1ea9y m\u1ea1nh th\u00f4ng qua vi\u1ec7c t\u1ea1o ra khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd khuy\u1ebfn kh\u00edch DN \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1. Trong \u0111\u00f3, Chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n l\u0129nh v\u1ef1c k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n – ki\u1ec3m to\u00e1n \u0111\u1ebfn n\u0103m 2030 ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh \u0111\u1ecbnh h\u01b0\u1edbng, m\u1ee5c ti\u00eau v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1: \u201c\u0110\u1ea9y m\u1ea1nh \u1ee9ng d\u1ee5ng CNTT ph\u00f9 h\u1ee3p v\u1edbi qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong vi\u1ec7c x\u00e2y d\u1ef1ng khung kh\u1ed5 ph\u00e1p l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb; x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb v\u00e0 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n”.<\/p>\n

Kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c<\/strong><\/h3>\n

\u0110\u00e1nh gi\u00e1 chung cho th\u1ea5y, qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed1i m\u1eb7t v\u1edbi kh\u00f4ng \u00edt kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c, c\u1ee5 th\u1ec3:<\/p>\n

– C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng CNTT ch\u01b0a t\u01b0\u01a1ng x\u1ee9ng: Vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng CNTT trong li\u0303nh v\u01b0\u0323c k\u00ea\u0301 toa\u0301n – ki\u00ea\u0309m toa\u0301n cu\u0309a Vi\u00ea\u0323t Nam ch\u01b0a theo ki\u0323p \u0111\u01b0\u01a1\u0323c v\u01a1\u0301i xu h\u01b0\u01a1\u0301ng m\u01a1\u0301i v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng \u0111\u1ea7u t\u01b0 t\u01b0\u01a1ng x\u1ee9ng. Tuy nhi\u00ean, b\u00e0i toa\u0301n nan gia\u0309i \u0111\u1eb7t ra \u0111\u00f3 l\u00e0 do vi\u00ea\u0323c \u0111\u00e2\u0300u t\u01b0 pha\u0301t tri\u00ea\u0309n h\u00ea\u0323 th\u00f4\u0301ng k\u00ea\u0301t c\u00e2\u0301u ha\u0323 t\u00e2\u0300ng s\u00f4\u0301 kh\u00f4ng pha\u0309i la\u0300 vi\u00ea\u0323c co\u0301 th\u00ea\u0309 ti\u00ea\u0301n ha\u0300nh nhanh, trong khi vi\u00ea\u0323c \u01b0\u0301ng du\u0323ng c\u00f4ng ngh\u00ea\u0323 4.0 v\u00e0o li\u0303nh v\u01b0\u0323c k\u00ea\u0301 toa\u0301n, ki\u00ea\u0309m toa\u0301n se\u0303 di\u00ea\u0303n ra r\u00e2\u0301t nhanh cho\u0301ng.<\/p>\n

– S\u1ef1 thi\u1ebfu h\u1ee5t nh\u00e2n s\u1ef1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng cao: Trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, nh\u00e2n l\u1ef1c \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng nh\u1ea5t b\u1edfi c\u00e1c ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u00e0 g\u1eafn v\u1edbi l\u1ee3i \u00edch c\u1ee7a nhi\u1ec1u b\u00ean li\u00ean quan. Th\u1ef1c t\u1ebf \u0111\u00e3 ch\u1ee9ng minh, ngu\u1ed3n nh\u00e2n l\u1ef1c trong ng\u00e0nh K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u1edf Vi\u1ec7t Nam kh\u00f4ng ch\u1ec9 thi\u1ebfu v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng m\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u0169ng ch\u01b0a cao. Th\u1ed1ng k\u00ea c\u1ee7a H\u1ed9i Ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1 Vi\u1ec7t Nam, c\u00f3 t\u1edbi 2\/3 sinh vi\u00ean t\u1ed1t nghi\u1ec7p ng\u00e0nh K\u1ebf to\u00e1n, ch\u01b0a \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng x\u00e9t tr\u00ean nhi\u1ec1u kh\u00eda c\u1ea1nh. Trong khi \u0111\u00f3, k\u1ef7 nguy\u00ean s\u1ed1 h\u00f3a ng\u00e0y nay v\u1edbi nh\u1eefng c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea1i \u0111\u00f2i h\u1ecfi tr\u00ecnh \u0111\u1ed9 c\u1ee7a nh\u00e2n s\u1ef1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n r\u1ea5t cao.<\/p>\n

– Lo ng\u1ea1i b\u00e0i to\u00e1n b\u1ea3o m\u1eadt d\u1eef li\u1ec7u: S\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00e1c c\u00f4ng ngh\u1ec7 trong cu\u1ed9c CMCN 4.0 \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n ph\u01b0\u01a1ng th\u1ee9c, quy tr\u00ecnh k\u1ebf to\u00e1n truy\u1ec1n th\u1ed1ng: to\u00e0n b\u1ed9 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a th\u00e0nh c\u00e1c th\u00f4ng tin \u0111i\u1ec7n t\u1eed, c\u00f4ng ngh\u1ec7 blockchain tr\u1edf th\u00e0nh \u201cs\u1ed5 c\u00e1i\u201d kh\u1ed5ng l\u1ed3… Tuy nhi\u00ean, c\u00e1c nguy c\u01a1 b\u1ecb m\u1ea5t c\u1eafp c\u00e1c d\u1eef li\u1ec7u th\u00f4ng tin k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 r\u1ea5t hi\u1ec7n h\u1eefu trong m\u00f4i tr\u01b0\u1eddng m\u1ea1ng. \u0110\u00e2y l\u00e0 m\u1ed9t nguy c\u01a1 m\u00e0 c\u00e1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u1ea7n nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c v\u00e0 chu\u1ea9n b\u1ecb cho nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 x\u1ea3y ra khi \u1ee9ng d\u1ee5ng c\u00e1c c\u00f4ng ngh\u1ec7 m\u1edbi. N\u1ebfu kh\u00f4ng c\u00f3 ch\u00ednh s\u00e1ch hay bi\u1ec7n ph\u00e1p b\u1ea3o m\u1eadt th\u00ec vi\u1ec7c l\u1ed9 th\u00f4ng tin, \u0111\u00e1nh c\u1eafp th\u00f4ng tin l\u00e0 \u0111i\u1ec1u d\u1ec5 n\u1ea3y sinh..<\/p>\n

– S\u1ef1 kh\u00f4ng ph\u00f9 h\u1ee3p gi\u1eefa t\u01b0 duy l\u1ed1i m\u00f2n c\u0169 v\u00e0 v\u0103n h\u00f3a DN v\u1edbi s\u1ef1 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 s\u1ed1: Chi\u1ebfn l\u01b0\u1ee3c t\u01b0 duy truy\u1ec1n th\u1ed1ng kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p \u0111\u1ed1i v\u1edbi DN k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n. V\u0103n h\u00f3a l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 \u0111\u00f3ng g\u00f3p l\u1edbn v\u00e0o s\u1ef1 th\u00e0nh c\u00f4ng trong c\u00f4ng cu\u1ed9c chuy\u1ec3n \u0111\u1ed5i s\u1ed1. V\u0103n h\u00f3a m\u1edbi trong t\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp, \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c nh\u00e2n vi\u00ean tin v\u00e0o ti\u1ec1m n\u0103ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0 \u0111\u1ed3ng l\u00f2ng thay \u0111\u1ed5i h\u01b0\u1edbng \u0111\u1ebfn m\u1ee5c \u0111\u00edch chung c\u1ee7a DN.<\/p>\n

\u00a0<\/strong><\/h3>\n

Gi\u1ea3i ph\u00e1p th\u00fac \u0111\u1ea9y chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam<\/strong><\/h3>\n

\u0110\u1ec3 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c nh\u1eefng l\u1ee3i th\u1ebf c\u1ee7a chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n, trong th\u1eddi gian t\u1edbi, c\u1ea7n t\u1eadp trung tri\u1ec3n khai m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/p>\n

\u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd<\/em><\/strong><\/h4>\n

– Ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t, c\u1eaft gi\u1ea3m, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed cho DN, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u00e1c DN kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n v\u00e0 ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n.<\/p>\n

– \u1ee8ng d\u1ee5ng hi\u1ec7u qu\u1ea3 th\u00e0nh t\u1ef1u ph\u00e1t tri\u1ec3n c\u1ee7a CNTT, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ed1 h\u00f3a v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, DN, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

– X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t th\u1ecb tr\u01b0\u1eddng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n; \u0111\u1ea3m b\u1ea3o vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin minh b\u1ea1ch, k\u1ecbp th\u1eddi cho th\u1ecb tr\u01b0\u1eddng v\u1ec1 \u0111\u1ed9i ng\u0169 c\u00e1c DN k\u1ebf to\u00e1n – ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 c\u00e1c k\u1ebf to\u00e1n vi\u00ean, ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1.<\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan ph\u1ed1i h\u1ee3p t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng th\u00f4ng tin, d\u1eef li\u1ec7u v\u1ec1 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c DN, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, ph\u1ee5c v\u1ee5 vi\u1ec7c khai th\u00e1c d\u1eef li\u1ec7u theo d\u1ecbch v\u1ee5 c\u00f4ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o th\u00f4ng tin ch\u00ednh th\u1ed1ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c quan h\u1ec7, giao d\u1ecbch kinh t\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/em><\/strong><\/h4>\n

– Thay \u0111\u1ed5i suy ngh\u0129, t\u01b0 duy v\u00e0 chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 m\u1edbi v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean k\u1ebf to\u00e1n. Tuy nhi\u00ean, vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ngh\u1ec7 m\u1edbi c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n v\u00e0 t\u01b0 duy c\u1ee7a c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb DN.<\/p>\n

– X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u l\u1edbn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng s\u1ed1 li\u1ec7u giao d\u1ecbch ng\u00e0y m\u1ed9t l\u1edbn; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 Blockchain \u0111\u1ec3 ph\u00e2n t\u00edch, x\u1eed l\u00fd d\u1eef li\u1ec7u, \u0111\u1ea3m b\u1ea3o an ninh, an to\u00e0n v\u1ec1 b\u1ea3o m\u1eadt. \u0110\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u n\u00e0y, DN c\u1ea7n c\u1eadp nh\u1eadt d\u1eef li\u1ec7u th\u01b0\u1eddng xuy\u00ean, l\u01b0u tr\u1eef c\u00e1c d\u1eef li\u1ec7u, bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 phi t\u00e0i ch\u00ednh; t\u00edch h\u1ee3p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u1edbi h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb trong h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin chung; x\u00e2y d\u1ef1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n…<\/p>\n

– Ph\u00e1t tri\u1ec3n c\u00e1c ph\u1ea7n m\u1ec1m tr\u1ef1c tuy\u1ebfn k\u1ebf to\u00e1n, nh\u1eb1m \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 nghi\u1ec7p v\u1ee5 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n cho m\u1ecdi DN h\u01b0\u1edbng t\u1edbi gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n x\u1eed l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n cho DN m\u1ecdi l\u00fac, m\u1ecdi n\u01a1i v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ed1i \u0111a cho ng\u01b0\u1eddi d\u00f9ng.<\/p>\n

– Ch\u00fa tr\u1ecdng an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin g\u1eafn v\u1edbi an ninh m\u1ea1ng tr\u01b0\u1edbc s\u1ef1 \u0111e d\u1ecda t\u1ea5n c\u00f4ng c\u1ee7a t\u1ed9i ph\u1ea1m m\u1ea1ng. Do v\u1eady, c\u1ea7n ch\u00fa tr\u1ecdng x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng an ninh m\u1ea1ng, \u0111\u1ea3m b\u1ea3o b\u1ea3o m\u1eadt cao th\u00f4ng tin d\u1eef li\u1ec7u k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/p>\n

– Ph\u00e1t tri\u1ec3n ngu\u1ed3n nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cao, \u0111\u00e1p \u1ee9ng nh\u1eefng thay \u0111\u1ed5i trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. Theo \u0111\u00f3, b\u00ean ca\u0323nh nh\u01b0\u0303ng ki\u00ea\u0301n th\u01b0\u0301c chuy\u00ean m\u00f4n s\u00e2u v\u1ec1 nghi\u00ea\u0323p vu\u0323 k\u00ea\u0301 toa\u0301n, ki\u00ea\u0309m toa\u0301n, ca\u0301c k\u00ea\u0301 toa\u0301n, ki\u00ea\u0309m toa\u0301n vi\u00ean trong t\u01b0\u01a1ng lai cu\u0303ng c\u00e2\u0300n ca\u0301c ky\u0303 n\u0103ng va\u0300 ki\u00ea\u0301n th\u01b0\u0301c v\u00ea\u0300 lu\u00e2\u0323t pha\u0301p, c\u00f4ng ngh\u00ea\u0323 th\u00f4ng tin, truy\u00ea\u0300n th\u00f4ng va\u0300 qua\u0309n ly\u0301.<\/p>\n

C\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u1ea1i h\u1ecdc<\/em><\/strong><\/h4>\n

– R\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh t\u1eebng b\u01b0\u1edbc c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o hi\u1ec7n c\u00f3 theo h\u01b0\u1edbng c\u1eadp nh\u1eadt n\u1ed9i dung v\u1ec1 khoa h\u1ecdc k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c qu\u1ed1c t\u1ebf th\u1eeba nh\u1eadn k\u1ebft h\u1ee3p \u1ee9ng d\u1ee5ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 v\u00e0o c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o n\u00e0y; nghi\u00ean c\u1ee9u x\u00e2y d\u1ef1ng c\u00e1c m\u00f4n h\u1ecdc, h\u1ecdc ph\u1ea7n, ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o m\u1edbi \u1ee9ng d\u1ee5ng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 \u1edf m\u1ee9c \u0111\u1ed9 cao, t\u0103ng c\u01b0\u1eddng c\u00e1c n\u1ed9i dung th\u1ef1c h\u00e0nh nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong m\u00f4i tr\u01b0\u1eddng chuy\u1ec3n \u0111\u1ed5i s\u1ed1…<\/p>\n

– T\u1ed5 ch\u1ee9c c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u1ef1c t\u1ebf gi\u00fap sinh vi\u00ean c\u00f3 c\u01a1 h\u1ed9i ti\u1ebfp c\u1eadn s\u1edbm v\u1edbi th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n t\u1ea1i DN; t\u1ed5 ch\u1ee9c c\u00e1c t\u1ecda \u0111\u00e0m, chia s\u1ebb kinh nghi\u1ec7m gi\u1eefa gi\u1ea3ng vi\u00ean v\u00e0 c\u00e1c chuy\u00ean gia t\u1ea1i nhi\u1ec1u DN, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c DN ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c kinh doanh ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/p>\n

– T\u0103ng c\u01b0\u1eddng, m\u1edf r\u1ed9ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf. T\u0103ng c\u01b0\u1eddng m\u1ed1i quan h\u1ec7, tranh th\u1ee7 s\u1ef1 gi\u00fap \u0111\u1ee1 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ngh\u1ec1 nghi\u1ec7p qu\u1ed1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 trong vi\u1ec7c nghi\u00ean c\u1ee9u, trao \u0111\u1ed5i kinh nghi\u1ec7m v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u00e0 trong vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ed5i m\u1edbi m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, c\u0169ng nh\u01b0 c\u00e1c k\u1ef9 thu\u1eadt chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 g\u1eafn v\u1edbi \u1ee9ng d\u1ee5ng th\u00e0nh t\u1ef1u CMCN 4.0 v\u00e0o ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

K\u1ebft lu\u1eadn<\/strong><\/h3>\n

K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c ch\u1ecbu s\u1ef1 t\u00e1c \u0111\u1ed9ng l\u1edbn t\u1eeb cu\u1ed9c CMCN 4.0 n\u00f3i chung v\u00e0 xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 n\u00f3i ri\u00eang. Chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n l\u00e0 xu th\u1ebf t\u1ea5t y\u1ebfu m\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, c\u00e1c DN c\u1ea7n nh\u1eadn th\u1ee9c \u0111\u1ea7y \u0111\u1ee7. \u0110i\u1ec1u \u0111\u00e1ng m\u1eebng l\u00e0 trong c\u00e1c Chi\u1ebfn l\u01b0\u1ee3c, k\u1ebf ho\u1ea1ch v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n ki\u1ec3m to\u00e1n n\u00f3i ri\u00eang c\u1ee7a Vi\u1ec7t Nam, ch\u1ee7 tr\u01b0\u01a1ng chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp xuy\u00ean su\u1ed1t, th\u1ed1ng nh\u1ea5t, g\u00f3p ph\u1ea7n t\u1ea1o s\u1ef1 chuy\u1ec3n bi\u1ebfn trong nh\u1eadn th\u1ee9c v\u00e0 h\u00e0nh \u0111\u1ed9ng c\u1ee7a c\u00e1c b\u00ean li\u00ean quan nh\u1eb1m b\u1eaft k\u1ecbp v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u do b\u1ed1i c\u1ea3nh m\u1edbi \u0111\u1eb7t ra.<\/p>\n

T\u00e0i li\u1ec7u tham kh\u1ea3o:<\/p>\n

    \n
  1. TS. Nguy\u1ec5n Ph\u01b0\u1edbc B\u1ea3o \u1ea4n, TS. Tr\u1ea7n Anh Hoa, TS. Ph\u1ea1m Tr\u00e0 Lam (2021), \u0110\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n. Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP. H\u1ed3 Ch\u00ed Minh<\/li>\n<\/ol>\n
      \n
    1. ThS. Tr\u1ea7n Th\u1ecb Quy\u00ean (2022), Gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam, T\u1ea1p ch\u00ed C\u00f4ng Th\u01b0\u01a1ng;<\/li>\n<\/ol>\n
        \n
      1. ACCA. (2016), Professional Accountants-The Future: Drivers of Change and Future Skills. London, UK: ACCA.<\/li>\n<\/ol>\n
          \n
        1. PwC. (2018), Financial Statement Audit: Tech-Enabling the Audit for Enhanced Quality and Greater Insights. London, UK: Pricewaterhouse and Coopers.
          \nC\u00f4ng ty FIRST TRUST SOLUTION cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p\u00a0 h\u1ed7 tr\u1ee3 cho doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ecdc \u0111a d\u1ea1ng:<\/p>\n