{"id":19860,"date":"2015-12-24T05:03:22","date_gmt":"2015-12-24T05:03:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19860"},"modified":"2016-12-07T07:07:56","modified_gmt":"2016-12-07T07:07:56","slug":"quy-dinh-ve-ke-toan-truong-theo-luat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19860","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 K\u1ebf to\u00e1n tr\u01b0\u1edfng theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh v\u1ec1 K\u1ebf to\u00e1n tr\u01b0\u1edfng theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/span><\/p><\/div>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb Quy \u0111\u1ecbnh v\u1ec1 K\u1ebf to\u00e1n tr\u01b0\u1edfng theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/span><\/h2>\n

\u0110i\u1ec1u 53 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a> quy \u0111\u1ecbnh\u00a0K\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n

“1. K\u1ebf to\u00e1n tr\u01b0\u1edfng l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 nhi\u1ec7m v\u1ee5 gi\u00fap ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

3. K\u1ebf to\u00e1n tr\u01b0\u1edfng ch\u1ecbu s\u1ef1 l\u00e3nh \u0111\u1ea1o c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean th\u00ec \u0111\u1ed3ng th\u1eddi ch\u1ecbu s\u1ef1 ch\u1ec9 \u0111\u1ea1o v\u00e0 ki\u1ec3m tra c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5.<\/em><\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1eed ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n thay k\u1ebf to\u00e1n tr\u01b0\u1edfng th\u00ec ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 54 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n quy \u0111\u1ecbnh cho k\u1ebf to\u00e1n tr\u01b0\u1edfng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt n\u00e0y.”<\/em><\/span><\/p>\n

2.\u00a0Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/h2>\n

\u0110i\u1ec1u 54 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong> quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n

“1. K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) C\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/span><\/p>\n

b) C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean;<\/em><\/span><\/p>\n

c) C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/em><\/span><\/p>\n

d) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/em><\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.”<\/em><\/span><\/p>\n

3.\u00a0Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/h2>\n

\u0110i\u1ec1u 55 Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong> quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n

“1. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/em><\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/em><\/span><\/p>\n

c) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

3. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i c\u00e1c quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) C\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1ec1 vi\u1ec7c tuy\u1ec3n d\u1ee5ng, thuy\u00ean chuy\u1ec3n, t\u0103ng l\u01b0\u01a1ng, khen th\u01b0\u1edfng, k\u1ef7 lu\u1eadt ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u1ef9;<\/em><\/span><\/p>\n

b) Y\u00eau c\u1ea7u c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/em><\/span><\/p>\n

c) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn chuy\u00ean m\u00f4n b\u1eb1ng v\u0103n b\u1ea3n khi c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh;<\/em><\/span><\/p>\n

d) B\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb; tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00ec b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3.”<\/em><\/span><\/p>\n

K\u1ebf to\u00e1n Centax chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc Quy \u0111\u1ecbnh v\u1ec1 K\u1ebf to\u00e1n tr\u01b0\u1edfng theo Lu\u1eadt k\u1ebf to\u00e1n 2015 g\u1ed3m nh\u1eefng ti\u00eau chu\u1ea9n, \u0111i\u1ec1u ki\u1ec7n, tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng . M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19967,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2416],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19860"}],"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=19860"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19860\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19967"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19860"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:\u00a0Quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"