{"id":6794,"date":"2025-09-12T11:32:42","date_gmt":"2025-09-12T04:32:42","guid":{"rendered":"https:\/\/vinatpt.com\/lam-chu-ky-nang-ke-toan-noi-bo-cho-cac-doanh-nghiep-fdi-tai-viet-nam\/"},"modified":"2026-03-26T11:09:13","modified_gmt":"2026-03-26T04:09:13","slug":"lam-chu-ky-nang-ke-toan-noi-bo-cho-cac-doanh-nghiep-fdi-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/lam-chu-ky-nang-ke-toan-noi-bo-cho-cac-doanh-nghiep-fdi-tai-viet-nam\/","title":{"rendered":"L\u00e0m Ch\u1ee7 K\u1ef9 N\u0103ng K\u1ebf To\u00e1n N\u1ed9i B\u1ed9 Cho C\u00e1c Doanh Nghi\u1ec7p FDI T\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

\"k\u1ef9<\/h2>\n

1. T\u1ea1i sao c\u00e1c c\u00f4ng ty FDI g\u1eb7p kh\u00f3 kh\u0103n v\u1edbi k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 t\u1ea1i Vi\u1ec7t Nam<\/span><\/h2>\n

C\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) mang \u0111\u1ebfn Vi\u1ec7t Nam chuy\u00ean m\u00f4n qu\u1ed1c t\u1ebf, c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i v\u00e0 ngu\u1ed3n v\u1ed1n d\u1ed3i d\u00e0o. Tuy nhi\u00ean, khi n\u00f3i \u0111\u1ebfn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c k\u1ef9 n\u0103ng k\u1ebf to\u00e1n c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u1ea3 ti\u00eau chu\u1ea9n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 qu\u1ed1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p th\u1ea5y m\u00ecnh \u0111ang ph\u1ea3i \u0111\u1ecbnh h\u01b0\u1edbng trong m\u1ed9t m\u00f4i tr\u01b0\u1eddng xa l\u1ea1. Nguy\u00ean nh\u00e2n g\u1ed1c r\u1ec5 c\u1ee7a nh\u1eefng kh\u00f3 kh\u0103n n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chia th\u00e0nh ba l\u0129nh v\u1ef1c ch\u00ednh: <\/p>\n

1.1 S\u1ef1 kh\u00e1c bi\u1ec7t trong c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n:<\/span><\/h3>\n

M\u1ed9t trong nh\u1eefng th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t l\u00e0 kho\u1ea3ng c\u00e1ch gi\u1eefa Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 Chu\u1ea9n m\u1ef1c L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS). Trong khi IFRS nh\u1ea5n m\u1ea1nh t\u00ednh minh b\u1ea1ch v\u00e0 \u0111o l\u01b0\u1eddng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, VAS l\u1ea1i thi\u00ean v\u1ec1 quy t\u1eafc v\u00e0 t\u1eadp trung v\u00e0o gi\u00e1 g\u1ed1c. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y th\u01b0\u1eddng g\u00e2y nh\u1ea7m l\u1eabn cho c\u00e1c \u0111\u1ed9i ng\u0169 t\u00e0i ch\u00ednh \u0111a qu\u1ed1c gia v\u1ed1n \u0111\u00e3 quen v\u1edbi c\u00e1c th\u00f4ng l\u1ec7 to\u00e0n c\u1ea7u.<\/p>\n

1.2 S\u1ef1 ph\u1ee9c t\u1ea1p v\u1ec1 quy \u0111\u1ecbnh v\u00e0 g\u00e1nh n\u1eb7ng tu\u00e2n th\u1ee7:<\/span><\/h3>\n

C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf c\u1ee7a Vi\u1ec7t Nam th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt. C\u00e1c th\u00f4ng t\u01b0 v\u00e0 ngh\u1ecb \u0111\u1ecbnh t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ec3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 y\u00eau c\u1ea7u b\u00e1o c\u00e1o. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, vi\u1ec7c theo k\u1ecbp nh\u1eefng thay \u0111\u1ed5i n\u00e0y trong khi v\u1eabn \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 l\u00e0 \u0111i\u1ec1u r\u1ea5t t\u1ed1n k\u00e9m ngu\u1ed3n l\u1ef1c. <\/span><\/p>\n

1.3 Kho\u1ea3ng c\u00e1ch v\u1ec1 n\u0103ng l\u1ef1c trong \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9:<\/span><\/h3>\n

M\u1eb7c d\u00f9 ngu\u1ed3n nh\u00e2n l\u1ef1c c\u1ee7a Vi\u1ec7t Nam \u0111ang ph\u00e1t tri\u1ec3n, nh\u01b0ng v\u1eabn thi\u1ebfu h\u1ee5t c\u00e1c k\u1ebf to\u00e1n vi\u00ean th\u00e0nh th\u1ea1o c\u1ea3 chu\u1ea9n m\u1ef1c \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. Nhi\u1ec1u \u0111\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 thi\u1ebfu kinh nghi\u1ec7m x\u1eed l\u00fd c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi, \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9 c\u00f4ng ty v\u00e0 h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span><\/p>\n

T\u1ed1i \u01b0u h\u00f3a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a b\u1ea1n ngay h\u00f4m nay!<\/a><\/span><\/p>\n

2. X\u00e2y d\u1ef1ng n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc v\u1ec1 ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI, th\u00e0nh c\u00f4ng b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 c\u00e1c quy tr\u00ecnh k\u1ebf to\u00e1n \u0111\u1ecba ph\u01b0\u01a1ng. C\u00e1c nh\u00f3m n\u1ed9i b\u1ed9 kh\u00f4ng ch\u1ec9 c\u1ea7n n\u1eafm v\u1eefng c\u00e1c kh\u00eda c\u1ea1nh k\u1ef9 thu\u1eadt c\u1ee7a ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb gia t\u0103ng (VAS) m\u00e0 c\u00f2n ph\u1ea3i hi\u1ec3u r\u00f5 c\u00e1c s\u1eafc th\u00e1i v\u0103n h\u00f3a v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam. <\/span><\/p>\n

2.1 L\u00e0m ch\u1ee7 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS):<\/span><\/h3>\n

C\u00e1c c\u00f4ng ty FDI n\u00ean \u01b0u ti\u00ean c\u00e1c bu\u1ed5i \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e2y d\u1ef1ng chuy\u00ean m\u00f4n v\u1ec1 VAS. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c l\u00e0m quen v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu v\u00e0 c\u00e1c quy t\u1eafc ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ecba ph\u01b0\u01a1ng. <\/span><\/p>\n

2.2 Hi\u1ec3u c\u00e1c nguy\u00ean t\u1eafc thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng:<\/span><\/h3>\n

Ki\u1ebfn th\u1ee9c v\u1ec1 h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam c\u0169ng thi\u1ebft y\u1ebfu kh\u00f4ng k\u00e9m. T\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (CIT), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u0111\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT), m\u1ed7i y\u1ebfu t\u1ed1 \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd c\u1ea9n th\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/a><\/p>\n

3. C\u00e1c k\u1ef9 n\u0103ng thi\u1ebft y\u1ebfu \u0111\u1ec3 qu\u1ea3n l\u00fd giao d\u1ecbch FDI ph\u1ee9c t\u1ea1p<\/span><\/h2>\n

S\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i \u0111\u00f2i h\u1ecfi c\u00e1c k\u1ef9 n\u0103ng chuy\u00ean bi\u1ec7t trong qu\u1ea3n l\u00fd c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 \u0111a ti\u1ec1n t\u1ec7. C\u00e1c nh\u00f3m k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i v\u01b0\u1ee3t ra ngo\u00e0i ph\u1ea1m vi ghi s\u1ed5 k\u1ebf to\u00e1n th\u00f4ng th\u01b0\u1eddng v\u00e0 tr\u1edf th\u00e0nh \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh. <\/span><\/p>\n

3.1 Qu\u1ea3n l\u00fd gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (Transfer Pricing)<\/span><\/h3>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng l\u0129nh v\u1ef1c nh\u1ea1y c\u1ea3m nh\u1ea5t. \u0110\u1ed9i ng\u0169 n\u1ed9i b\u1ed9 ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng l\u1eadp h\u1ed3 s\u01a1 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 b\u00e1o c\u00e1o so s\u00e1nh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/ND-CP. <\/span><\/p>\n

3.2 Giao d\u1ecbch \u0111a ti\u1ec1n t\u1ec7 v\u00e0 n\u1ed9i b\u1ed9 c\u00f4ng ty:<\/span><\/h3>\n

C\u00e1c k\u1ebf to\u00e1n vi\u00ean n\u1ed9i b\u1ed9 c\u1ea7n hi\u1ec3u r\u00f5 bi\u1ebfn \u0111\u1ed9ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. C\u00e1c b\u00e0i h\u1ecdc th\u1ef1c ti\u1ec5n t\u1eeb nh\u1eefng c\u00f4ng ty nh\u01b0 Intel Vi\u1ec7t Nam cho th\u1ea5y qu\u1ea3n l\u00fd ngo\u1ea1i t\u1ec7 hi\u1ec7u qu\u1ea3 gi\u00fap b\u1ea3o v\u1ec7 l\u1ee3i nhu\u1eadn trong th\u1ecb tr\u01b0\u1eddng bi\u1ebfn \u0111\u1ed9ng. <\/span><\/p>\n

3.3 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00e2ng cao:<\/span><\/h3>\n

\u0110\u1ed9i ng\u0169 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi c\u1ea3 VAS v\u00e0 IFRS, gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh s\u00e1ng su\u1ed1t \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o t\u1ea1i qu\u1ed1c gia s\u1edf t\u1ea1i. <\/span><\/p>\n

\"accounting<\/p>\n

4. T\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7<\/span><\/h2>\n

H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u1eefng m\u1ea1nh l\u00e0 n\u1ec1n t\u1ea3ng c\u1ee7a qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u00e1ng tin c\u1eady. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 thi\u1ebft l\u1eadp c\u00e1c quy tr\u00ecnh ng\u0103n ng\u1eeba gian l\u1eadn, gi\u1ea3m thi\u1ec3u sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh. <\/span><\/p>\n

4.1 Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 d\u1ef1a tr\u00ean r\u1ee7i ro<\/span><\/h3>\n

Ch\u1ee9c n\u0103ng ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh. C\u00e1c nh\u00f3m n\u1ed9i b\u1ed9 ph\u1ea3i ph\u00e1t tri\u1ec3n c\u00e1c k\u1ef9 n\u0103ng ki\u1ec3m to\u00e1n v\u01b0\u1ee3t ra ngo\u00e0i h\u00ecnh th\u1ee9c th\u00f4ng th\u01b0\u1eddng, t\u1eadp trung v\u00e0o ki\u1ec3m to\u00e1n d\u1ef1a tr\u00ean r\u1ee7i ro \u0111\u1ec3 l\u00e0m n\u1ed5i b\u1eadt c\u00e1c \u0111i\u1ec3m y\u1ebfu trong quy tr\u00ecnh t\u00e0i ch\u00ednh. <\/span><\/p>\n

4.2 Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 qu\u1ed1c t\u1ebf<\/span><\/h3>\n

Theo OECD<\/a>, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng l\u1ec7 \u0111\u1ecba ph\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c ti\u00eau chu\u1ea9n to\u00e0n c\u1ea7u (nh\u01b0 h\u01b0\u1edbng d\u1eabn gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a OECD) gi\u00fap c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 duy tr\u00ec l\u00f2ng tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

4.3 Ki\u1ec3m so\u00e1t b\u1eb1ng c\u00f4ng ngh\u1ec7<\/span><\/h3>\n

Vi\u1ec7c tri\u1ec3n khai h\u1ec7 th\u1ed1ng ho\u1ea1ch \u0111\u1ecbnh ngu\u1ed3n l\u1ef1c doanh nghi\u1ec7p (ERP) gi\u00fap t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 b\u1eb1ng c\u00e1ch t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c quy tr\u00ecnh \u0111\u1ed1i chi\u1ebfu v\u00e0 ph\u00ea duy\u1ec7t. C\u00e1c c\u00f4ng ty nh\u01b0 Samsung Vi\u1ec7t Nam \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng h\u1ec7 th\u1ed1ng SAP ERP \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c b\u00e1o c\u00e1o tu\u00e2n th\u1ee7 v\u00e0 gi\u1ea3m thi\u1ec3u l\u1ed7i th\u1ee7 c\u00f4ng. <\/span><\/p>\n

\u0110\u1eb7t l\u1ecbch t\u01b0 v\u1ea5n chuy\u00ean gia<\/a><\/span><\/p>\n

5. Chu\u1ea9n b\u1ecb \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n cho s\u1ef1 t\u0103ng tr\u01b0\u1edfng t\u01b0\u01a1ng lai<\/span><\/h2>\n

Khi Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c thu h\u00fat c\u00e1c d\u1ef1 \u00e1n FDI quy m\u00f4 l\u1edbn, k\u1ef9 n\u0103ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n ph\u1ea3i ph\u00e1t tri\u1ec3n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

5.1 Ph\u00e1t tri\u1ec3n chuy\u00ean m\u00f4n li\u00ean t\u1ee5c:<\/span><\/h3>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i n\u00ean khuy\u1ebfn kh\u00edch \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 theo \u0111u\u1ed5i c\u00e1c ch\u1ee9ng ch\u1ec9 nh\u01b0 CPA Vi\u1ec7t Nam, ACCA ho\u1eb7c CMA. Nh\u1eefng ch\u1ee9ng ch\u1ec9 n\u00e0y trang b\u1ecb cho k\u1ebf to\u00e1n vi\u00ean ki\u1ebfn \u200b\u200bth\u1ee9c \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p. <\/span><\/p>\n

5.2 X\u00e2y d\u1ef1ng \u0111\u1ed9i ng\u0169 \u0111a ng\u00e0nh:<\/span><\/h3>\n

T\u01b0\u01a1ng lai c\u1ee7a k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) s\u1ebd \u0111\u00f2i h\u1ecfi s\u1ef1 h\u1ee3p t\u00e1c gi\u1eefa c\u00e1c chuy\u00ean gia t\u00e0i ch\u00ednh, ph\u00e1p l\u00fd v\u00e0 v\u1eadn h\u00e0nh. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c li\u00ean ch\u1ee9c n\u0103ng, \u0111\u1ea3m b\u1ea3o c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi chi\u1ebfn l\u01b0\u1ee3c kinh doanh t\u1ed5ng th\u1ec3. <\/span><\/p>\n

5.3 \u0110\u00f3n \u0111\u1ea7u s\u1ef1 thay \u0111\u1ed5i quy \u0111\u1ecbnh:<\/span><\/h3>\n

Vi\u1ec7t Nam \u0111ang chu\u1ea9n b\u1ecb cho vi\u1ec7c \u00e1p d\u1ee5ng IFRS b\u1eaft bu\u1ed9c trong nh\u1eefng n\u0103m t\u1edbi. Nh\u1eefng \u0111\u1ed9i ng\u0169 chu\u1ea9n b\u1ecb s\u1edbm s\u1ebd gi\u1ea3m thi\u1ec3u \u0111\u01b0\u1ee3c s\u1ef1 gi\u00e1n \u0111o\u1ea1n. <\/span><\/p>\n

6. Bi\u1ebfn k\u1ef9 n\u0103ng k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u00e0nh gi\u00e1 tr\u1ecb c\u00f9ng Vina TPT<\/span><\/h2>\n

M\u1eb7c d\u00f9 vi\u1ec7c x\u00e2y d\u1ef1ng k\u1ef9 n\u0103ng n\u1ed9i b\u1ed9 l\u00e0 thi\u1ebft y\u1ebfu, nhi\u1ec1u c\u00f4ng ty v\u1eabn c\u1ea7n s\u1ef1 h\u01b0\u1edbng d\u1eabn t\u1eeb b\u00ean ngo\u00e0i \u0111\u1ec3 \u0111\u1ea9y nhanh qu\u00e1 tr\u00ecnh n\u00e0y. \u0110\u00e2y l\u00e0 n\u01a1i D\u1ecbch v\u1ee5 K\u1ebf to\u00e1n N\u1ed9i b\u1ed9 c\u1ee7a Vina TPT<\/a> mang l\u1ea1i l\u1ee3i th\u1ebf c\u1ea1nh tranh.<\/span><\/p>\n

V\u1edbi kinh nghi\u1ec7m ph\u1ee5c v\u1ee5 c\u00e1c doanh nghi\u1ec7p FDI, Vina TPT cung c\u1ea5p:<\/span><\/p>\n