{"id":13805,"date":"2015-09-25T05:02:14","date_gmt":"2015-09-25T05:02:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13805"},"modified":"2015-09-26T09:09:19","modified_gmt":"2015-09-26T09:09:19","slug":"quyet-dinh-so-872005qdbtc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13805","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh s\u1ed1 87\/2005\/Q\u0110\/BTC"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n, x\u00e3 h\u1ed9i, vi\u1ec7c s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u1eefng doanh nghi\u1ec7p l\u1edbn thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf, c\u0169ng nh\u01b0 vi\u1ec7c nh\u00ecn nh\u1eadn, \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a m\u1ed9t n\u1ec1n kinh t\u1ebf, lu\u00f4n c\u1ea7n \u0111\u1ebfn d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n. Kh\u00f4ng nh\u1eefng th\u1ebf, vi\u1ec7c ch\u1ed1ng tham nh\u0169ng, ch\u1ec9 ra s\u1ef1 l\u00e0m \u0103n thua l\u1ed7 c\u1ee7a c\u00e1c doanh nghi\u1ec7p kinh doanh \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng v\u1ed1n ng\u00e2n s\u00e1ch, v\u1ed1n b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec l\u1ea1i c\u00e0ng c\u1ea7n \u0111\u1ebfn k\u1ebft qu\u1ea3 trung th\u1ef1c c\u1ee7a ki\u1ec3m to\u00e1n. Th\u1ebf nh\u01b0ng, trong m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c nhi\u1ec1u \u00e1p l\u1ef1c, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 r\u01a1i v\u00e0o t\u00ecnh hu\u1ed1ng \u1ee7ng h\u1ed9 h\u00e0nh vi qu\u1ea3n l\u00fd phi \u0111\u1ea1o \u0111\u1ee9c, n\u00f3i d\u1ed1i hay cung c\u1ea5p th\u00f4ng tin kh\u00f4ng ch\u00ednh x\u00e1c cho \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd ho\u1eb7c l\u1eadp c\u00e1c BCTC kh\u00f4ng ch\u00ednh x\u00e1c m\u1ed9t c\u00e1ch tr\u1ecdng y\u1ebfu. \u0110i\u1ec1u \u0111\u00f3 g\u00e2y \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf qu\u1ed1c gia. \u1ede Vi\u1ec7t Nam, kh\u1eb3ng \u0111\u1ecbnh \u0111\u01b0\u1ee3c vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u00e0o t\u1ea1o ki\u1ec3m to\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 87\/2005\/Q\u0110-BTC<\/strong> ng\u00e0y 01\/12\/2005. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c l\u00e0 quy \u0111\u1ecbnh c\u00e1c nguy\u00ean t\u1eafc, n\u1ed9i dung v\u00e0 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p. Vi\u1ec7c ki\u1ec3m to\u00e1n vi\u00ean tu\u00e2n th\u1ee7 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p s\u1ebd gi\u00fap b\u1ea3o v\u1ec7 v\u00e0 n\u00e2ng cao uy t\u00edn c\u1ee7a ngh\u1ec1 ki\u1ec3m to\u00e1n, b\u1ea3o \u0111\u1ea3m v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a c\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n cung \u1ee9ng cho x\u00e3 h\u1ed9i.<\/span><\/p>\n

K\u1ebf to\u00e1n Centax mu\u1ed1n cung c\u1ea5p cho c\u00e1c b\u1ea1n n\u1ed9i dung c\u1ee7a c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c n\u00e0y c\u00f9ng v\u1edbi m\u1ed9t s\u1ed1 v\u00ed d\u1ee5 \u0111\u1ec3 c\u00e1c b\u1ea1n d\u1ec5 h\u00ecnh dung. Trong qu\u00e1 tr\u00ecnh bi\u00ean soan, kh\u00f4ng tr\u00e1nh kh\u1ecfi thi\u1ebfu s\u00f3t, mong nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c b\u1ea1n \u0111\u1ec3 b\u00e0i vi\u1ebft ho\u00e0n thi\u1ec7n h\u01a1n.<\/span>
\nChu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n Vi\u1ec7t Nam<\/strong> l\u00e0 nh\u1eefng quy t\u1eafc nh\u1eb1m h\u01b0\u1edbng d\u1eabn cho c\u00e1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean \u1ee9ng x\u1eed v\u00e0 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch trung th\u1ef1c, ph\u1ee5c v\u1ee5 cho l\u1ee3i \u00edch ngh\u1ec1 nghi\u1ec7p v\u00e0 x\u00e3 h\u1ed9i \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.<\/span>
\nI. Chu\u1ea9n m\u1ef1c \u0111\u1eb7t ra 4 y\u00eau c\u1ea7u sau:<\/span><\/strong>
\na, S\u1ef1 t\u00edn nhi\u1ec7m <\/span>
\nb, T\u00ednh chuy\u00ean nghi\u1ec7p<\/span>
\nc, Ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5<\/span>
\nd, S\u1ef1 tin c\u1eady.<\/span>
\nII. N\u1ed9i dung c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y g\u1ed3m 3 ph\u1ea7n:<\/span><\/strong>
\nPh\u1ea7n 1: \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m ki\u1ec3m to\u00e1n<\/span>
\nPh\u1ea7n 2: \u00c1p d\u1ee5ng cho ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1,nh\u00f3m ki\u1ec3m to\u00e1n v\u00e0 c\u00f4ng ty ki\u1ec3m to\u00e1n.<\/span>
\nPh\u1ea7n 3: \u00c1p d\u1ee5ng cho ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n \u0111ang l\u00e0m vi\u1ec7c trong c\u00e1c doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c.<\/span>
\nIII. Nguy\u00ean t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean:<\/span><\/strong>
\na, \u0110\u1ed9c l\u1eadp: Bao g\u1ed3m \u0111\u1ed9c l\u1eadp v\u1ec1 t\u01b0 t\u01b0\u1edfng v\u00e0 \u0111\u1ed9c l\u1eadp v\u1ec1 h\u00ecnh th\u1ee9c<\/span>
\nb, Ch\u00ednh tr\u1ef1c: nh\u1ea5n m\u1ea1nh \u0111\u1ebfn s\u1ef1 c\u00f4ng b\u1eb1ng v\u00e0 s\u1ef1 t\u00edn nhi\u1ec7m<\/span>
\nc, kh\u00e1ch quan: Ph\u1ea3i c\u00f4ng b\u1eb1ng, t\u00f4n tr\u1ecdng s\u1ef1 th\u1eadt.<\/span>
\nd, N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n v\u00e0 t\u00ednh th\u1eadn tr\u1ecdng<\/span>
\n\u0111, T\u00ednh b\u1ea3o m\u1eadt.<\/span>
\ne, T\u01b0 c\u00e1ch ngh\u1ec1 nghi\u1ec7p: Trau d\u1ed3i v\u00e0 b\u1ea3o v\u1ec7 uy t\u00edn ngh\u1ec1 nghi\u1ec7p.<\/span>
\ng, Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c chuy\u00ean m\u00f4n: <\/span>
\nIV. C\u00e1c nguy c\u01a1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/strong>:<\/span>
\n1, C\u00e1c Nguy c\u01a1<\/span><\/em>
\n\u2022 Nguy c\u01a1 t\u01b0 l\u1ee3i<\/span>
\n\u2022 Nguy c\u01a1 t\u1ef1 ki\u1ec3m tra<\/span>
\n\u2022 Nguy c\u01a1 v\u1ec1 s\u1ef1 b\u1ea3o ch\u1eefa<\/span>
\n\u2022 Nguy c\u01a1 t\u1eeb s\u1ef1 quen thu\u1ed9c<\/span>
\n\u2022 Nguy c\u01a1 b\u1ecb \u0111e d\u1ecda<\/span>
\n2, C\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/span><\/em>
\nC\u00e1c bi\u1ec7n ph\u00e1p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i b\u1ecf ho\u1eb7c l\u00e0m gi\u1ea3m nh\u1eb9 nguy c\u01a1 bao g\u1ed3m:<\/span>
\n\u2022 Bi\u1ec7n ph\u00e1p b\u1ea3o v\u1ec7 do ph\u00e1p lu\u1eadt v\u00e0 chu\u1ea9n m\u1ef1c quy \u0111\u1ecbnh <\/span>
\n\u2022 C\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 b\u1ea3o v\u1ec7 do m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c t\u1ea1o ra<\/span>
\n\u2022 \u0110\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c trong tr\u01b0\u1eddng h\u1ecdc<\/span>
\n\u2022 Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea1o d\u1ee9c ngh\u1ec1 nghi\u1ec7p.<\/span>
\nB\u00e0i vi\u1ebft n\u00e0y gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 Quy\u1ebft \u0111inh 87\/2005\/Q\u0110\/BTC ph\u1ea7n n\u00e0o, K\u1ebf to\u00e1n Centax ch\u1ee9c c\u00e0ng b\u1ea1n th\u00e0nh c\u00f4ng.<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung c\u1ee7a Quy\u1ebft \u0111\u1ecbnh 87\/2005\/Q\u0110- BTC ng\u00e0y 01\/12\/2005 ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n Vi\u1ec7t Nam. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":13928,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1738],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13805"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13805"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13805\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13928"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13805"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}