{"id":8429,"date":"2023-07-27T10:00:26","date_gmt":"2023-07-27T03:00:26","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8429"},"modified":"2025-11-10T15:31:30","modified_gmt":"2025-11-10T08:31:30","slug":"to-chuc-cong-tac-ke-toan-tai-chinh-va-ke-toan-quan-tri","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/to-chuc-cong-tac-ke-toan-tai-chinh-va-ke-toan-quan-tri\/","title":{"rendered":"T\u1ed4 CH\u1ee8C C\u00d4NG T\u00c1C K\u1ebe TO\u00c1N T\u00c0I CH\u00cdNH V\u00c0 K\u1ebe TO\u00c1N QU\u1ea2N TR\u1eca"},"content":{"rendered":"<p><strong>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh (KTTC)<\/strong> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (KTQT)<\/strong> l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh t\u1ebf, t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n<p>&nbsp;<\/p>\n<p>Khi t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c KTTC v\u00e0 KTQT, doanh nghi\u1ec7p\u00a0 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, quy m\u00f4, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u1ea3 hai n\u1ed9i dung n\u00e0y cho ph\u00f9 h\u1ee3p theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/p>\n<p>H\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p: T\u1ed5 ch\u1ee9c k\u1ebft h\u1ee3p gi\u1eefa KTTC v\u00e0 KTQT theo t\u1eebng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n. K\u1ebf to\u00e1n vi\u00ean theo d\u00f5i ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n n\u00e0o s\u1ebd th\u1ef1c hi\u1ec7n c\u1ea3 KTTC v\u00e0 KTQT ph\u1ea7n h\u00e0nh \u0111\u00f3. Ngo\u00e0i ra, doanh nghi\u1ec7p ph\u1ea3i b\u1ed1 tr\u00ed ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung KTQT chung kh\u00e1c, nh\u01b0: thu th\u1eadp, ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, ph\u00e2n t\u00edch th\u00f4ng tin ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. N\u1ed9i dung c\u00f4ng vi\u1ec7c n\u00e0y c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed \u0111\u1ec3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ho\u1eb7c tr\u1ef1c ti\u1ebfp do k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u1ea3m nhi\u1ec7m.<\/p>\n<p>M\u00f4 h\u00ecnh n\u00e0y c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c lao \u0111\u1ed9ng, ng\u01b0\u1eddi l\u00e0m KTTC do hi\u1ec3u r\u00f5 ph\u1ea7n h\u00e0nh c\u1ee7a m\u00ecnh n\u00ean th\u01b0\u1eddng n\u1eafm kh\u00e1 r\u00f5 th\u00f4ng tin, c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1ed1t \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c KTQT, tuy nhi\u00ean l\u1ea1i kh\u00f4ng chuy\u00ean m\u00f4n h\u00f3a \u0111\u01b0\u1ee3c ph\u1ea7n KTQT \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb nh\u01b0 mong mu\u1ed1n. M\u00f4 h\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00e1 ph\u1ed5 bi\u1ebfn, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p SME ho\u1eb7c c\u00e1c doanh nghi\u1ec7p trong giai \u0111o\u1ea1n \u0111\u1ea7u m\u1edbi th\u00e0nh l\u1eadp.<\/p>\n<p>&nbsp;<\/p>\n<p>H\u00ecnh th\u1ee9c t\u00e1ch bi\u1ec7t: T\u1ed5 ch\u1ee9c th\u00e0nh m\u1ed9t b\u1ed9 ph\u1eadn KTQT ri\u00eang bi\u1ec7t v\u1edbi b\u1ed9 ph\u1eadn KTTC trong ph\u00f2ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Tr\u00ean th\u1ef1c t\u1ebf, h\u00ecnh th\u1ee9c n\u00e0y h\u1ea7u nh\u01b0 \u00edt\u00a0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00ec \u0111\u00f2i h\u1ecfi t\u00ednh chuy\u00ean nghi\u1ec7p cao, do \u0111\u00f3, h\u00ecnh th\u1ee9c n\u00e0y ch\u1ec9 th\u00edch h\u1ee3p v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn nh\u01b0: T\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kinh t\u1ebf, \u2026<\/p>\n<p>H\u00ecnh th\u1ee9c h\u1ed7n h\u1ee3p: L\u00e0 h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p hai h\u00ecnh th\u1ee9c n\u00eau tr\u00ean, v\u00ed d\u1ee5: \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty SME trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t v\u00e0 x\u00e2y d\u1ef1ng, do y\u00eau c\u1ea7u c\u1ea7n t\u1eadp trung theo d\u00f5i, ki\u1ec3m so\u00e1t gi\u00e1 th\u00e0nh n\u00ean s\u1ebd t\u1ed5 ch\u1ee9c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb chi ph\u00ed gi\u00e1 th\u00e0nh ri\u00eang, c\u00f2n c\u00e1c n\u1ed9i dung kh\u00e1c th\u00ec theo h\u00ecnh th\u1ee9c k\u1ebft h\u1ee3p.<\/p>\n<p>Tr\u00ean th\u1ef1c t\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p SME v\u00e0 c\u00e1c doanh nghi\u1ec7p trong giai \u0111o\u1ea1n m\u1edbi th\u00e0nh l\u1eadp, gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ef1 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c c\u00e1c s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb do quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng nh\u1ecf, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u1eadp trung ho\u1eb7c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u01b0a \u0111\u01b0\u1ee3c ch\u00fa tr\u1ecdng n\u00ean b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ec9 \u0111\u01a1n thu\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng k\u1ebf to\u00e1n t\u00e0i ch\u00ednh.<\/p>\n<p>&nbsp;<\/p>\n<p>Vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00f3i chung v\u00e0 b\u1ed9 m\u00e1y k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb n\u00f3i ri\u00eang \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng v\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi s\u1ef1 ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh (KTTC) l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed l\u00fd, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh b\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. &nbsp; K\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb (KTQT) l\u00e0 vi\u1ec7c thu th\u1eadp, x\u1eed [&hellip;]<\/p>\n","protected":false},"featured_media":13529,"template":"","article_category":[10],"class_list":["post-8429","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\/8429","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\/13529"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8429"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}