{"id":4054,"date":"2022-03-14T17:53:58","date_gmt":"2022-03-14T10:53:58","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=4054"},"modified":"2022-03-14T17:53:58","modified_gmt":"2022-03-14T10:53:58","slug":"cach-xay-dung-quy-che-tai-chinh-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/cach-xay-dung-quy-che-tai-chinh-trong-doanh-nghiep\/","title":{"rendered":"C\u00e1ch x\u00e2y d\u1ef1ng Quy ch\u1ebf t\u00e0i ch\u00ednh trong Doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: justify;\">Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p v\u00ec qua \u0111\u00f3 c\u00f3 th\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb c\u1ee7a c\u00f4ng ty v\u1ec1 v\u1ed1n, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, l\u01b0\u01a1ng, t\u00e0i s\u1ea3n c\u00f4ng ty v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a c\u00f4ng ty. Tuy nhi\u00ean, x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o cho h\u1ee3p l\u00fd? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y chia s\u1ebb m\u1ed9t s\u1ed1 c\u00e1ch x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o.<\/p>\n<h2 style=\"text-align: justify;\">1. Kh\u00e1i ni\u1ec7m v\u1ec1 quy ch\u1ebf t\u00e0i ch\u00ednh<\/h2>\n<div id=\"attachment_4331\" style=\"width: 430px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4331\" class=\" wp-image-4331\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh.jpg\" alt=\"quy-che-tai-chinh\" width=\"420\" height=\"256\" \/><p id=\"caption-attachment-4331\" class=\"wp-caption-text\">Quy ch\u00ea\u0301 ta\u0300i chi\u0301nh<\/p><\/div>\n<p style=\"text-align: justify;\">C\u00f3 r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi th\u1eafc m\u1eafc v\u1ec1 quy ch\u1ebf t\u00e0i ch\u00ednh l\u00e0 g\u00ec? Th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh lu\u1eadt c\u1ee5 th\u1ec3 v\u1ec1 quy ch\u1ebf t\u00e0i ch\u00ednh nh\u01b0ng \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 t\u1ed5ng h\u1ee3p t\u1ea5t c\u1ea3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Quy ch\u1ebf t\u00e0i ch\u00ednh \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c th\u1ed1ng nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 t\u00e0i s\u1ea3n v\u00e0 v\u1ed1n: T\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty th\u00ec bao g\u1ed3m t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; v\u1ed1n c\u1ee7a c\u00f4ng ty bao g\u1ed3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n vay, v\u1ed1n huy \u0111\u1ed9ng, v\u1ed1n ph\u00e1p \u0111\u1ecbnh v\u00e0 c\u00e1c lo\u1ea1i v\u1ed1n kh\u00e1c.<\/li>\n<li style=\"text-align: justify;\">V\u1ec1 nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><strong>M\u1ed9t l\u00e0<\/strong><\/em>, \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea1t hi\u1ec7u qu\u1ea3 cao trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec ban \u0111i\u1ec1u h\u00e0nh c\u1ee7a doanh nghi\u1ec7p c\u1ea7n c\u00f3 k\u1ebf ho\u1ea1ch r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft c\u00e1ch ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi c\u1ea7n ph\u1ed1i h\u1ee3p, ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u1ec1 doanh thu v\u00e0 chi ti\u00eau, ch\u1ebf \u0111\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean.<\/p>\n<p style=\"text-align: justify;\"><em><strong>Hai l\u00e0<\/strong><\/em>, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p c\u1ea7n c\u00f3 s\u1ef1 t\u00ednh to\u00e1n h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c m\u1ecdi chi ph\u00ed d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 thu l\u1ee3i nhu\u1eadn b\u1eb1ng c\u00e1ch c\u00f3 doanh thu. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, kh\u00e1ch quan, tr\u00e1ch nhi\u1ec7m th\u00ec m\u1ecdi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u0169ng nh\u01b0 t\u00ednh chi ph\u00ed, doanh thu th\u00ec b\u1ed9 ph\u1eadn n\u00e0y \u0111\u1ec1u ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong ph\u1ea1m vi, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: justify;\"><em><strong>Ba l\u00e0<\/strong><\/em>, c\u00e1c lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, chi ph\u00ed \u1edf nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u1ee3p l\u00fd v\u00e0 chi ph\u00ed ph\u00e1t sinh c\u1ea7n t\u00ednh to\u00e1n \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 kinh doanh, s\u1ea3n xu\u1ea5t.<\/p>\n<h2 style=\"text-align: justify;\">2. C\u00e1ch x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9<\/h2>\n<div id=\"attachment_4335\" style=\"width: 748px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4335\" class=\" wp-image-4335\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-noi-bo.png\" alt=\"quy-che-tai-chinh-noi-bo\" width=\"738\" height=\"432\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-noi-bo.png 1597w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-noi-bo-300x175.png 300w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-noi-bo-1024x599.png 1024w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-noi-bo-768x449.png 768w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-noi-bo-1536x898.png 1536w\" sizes=\"auto, (max-width: 738px) 100vw, 738px\" \/><p id=\"caption-attachment-4335\" class=\"wp-caption-text\">Quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9<\/p><\/div>\n<p style=\"text-align: justify;\">T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau m\u00e0 m\u1ed7i doanh nghi\u1ec7p s\u1ebd ch\u1ecdn cho m\u00ecnh quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 kh\u00e1c nhau. V\u1eady n\u00ean, c\u00e1c k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c x\u00e2y d\u1ef1ng quy ch\u1ebf, m\u1ee5c \u0111\u00edch l\u00e0 mang l\u1ea1i l\u1ee3i \u00edch cho doanh nghi\u1ec7p v\u00e0 c\u1ea3 b\u00ean ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">* Nh\u1eefng l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9:<\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>M\u1ed9t l\u00e0<\/strong>, t\u1ea5t c\u1ea3 nh\u1eefng kho\u1ea3n chi theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf c\u1ea7n cho v\u00e0o trong quy ch\u1ebf , trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n \u0103n theo ca, ti\u1ec1n \u0103n tr\u01b0a, kh\u00f4ng n\u00ean b\u1ecf s\u00f3t nh\u1eefng kho\u1ea3n n\u00e0y.<\/p>\n<p style=\"text-align: justify;\"><em><strong>Hai l\u00e0<\/strong><\/em>, m\u1ee9c chi c\u1ee7a doanh nghi\u1ec7p th\u00ec c\u1ea7n ph\u1ea3i h\u1ee3p l\u00fd \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 li\u00ean quan v\u00ed d\u1ee5 nh\u01b0 l\u00e0 chi ti\u1ec1n \u0111i c\u00f4ng t\u00e1c l\u00e0 10 tri\u1ec7u th\u00ec phi\u1ebfu thanh to\u00e1n c\u00f4ng t\u00e1c c\u0169ng ph\u1ea3i ghi r\u00f5 kho\u1ea3n chi 10 tri\u1ec7u, hay l\u00e0 b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean v\u00e0 ti\u1ec1n ph\u1ee5 c\u1ea5p c\u0169ng ph\u1ea3i kh\u1edbp v\u1edbi nhau.<\/p>\n<p style=\"text-align: justify;\"><em><strong>Ba l\u00e0<\/strong><\/em>, tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c chi ph\u00ed ph\u00e1t sinh th\u00ec c\u1ea7n c\u00f3 s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p, v\u1eady n\u00ean trong quy ch\u1ebf n\u1ed9i b\u1ed9 n\u00ean \u0111\u01b0a v\u1ea5n \u0111\u1ec1 n\u00e0y v\u00e0o \u0111\u1ec3 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ea7n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p style=\"text-align: justify;\"><em><strong>B\u1ed1n l\u00e0<\/strong><\/em>, quy ch\u1ebf n\u1ed9i b\u1ed9 c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 lu\u1eadt thu\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3 gi\u1eef l\u1ea1i b\u1ea3n quy ch\u1ebf c\u0169, c\u1eadp nh\u1eadt b\u1ea3n quy ch\u1ebf m\u1edbi v\u00ec c\u1ea7n ph\u1ee5c v\u1ee5 cho vi\u1ec7c gi\u1ea3i tr\u00ecnh \u1edf th\u1eddi \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1ch x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh t\u1eadp \u0111o\u00e0n<\/h2>\n<p style=\"text-align: justify;\">M\u1ed7i t\u1eadp \u0111o\u00e0n kh\u00e1c nhau, d\u1ef1a v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00f3 c\u00e1ch x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00e1c nhau. D\u01b0\u1edbi \u0111\u00e2y ch\u00fang t\u00f4i l\u1ea5y v\u00ed d\u1ee5 v\u1ec1 quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 &#8211; t\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed Vi\u1ec7t Nam theo ngh\u1ecb \u0111\u1ecbnh s\u1ed1 36\/2021\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 15\/05\/2021.<\/p>\n<p style=\"text-align: justify;\">T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed qu\u1ed1c gia Vi\u1ec7t nam kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 l\u00e0 nh\u00f3m doanh nghi\u1ec7p, g\u1ed3m c\u00e1c doanh nghi\u1ec7p th\u00e0nh vi\u00ean c\u1ee7a t\u1eadp \u0111o\u00e0n, c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c doanh nghi\u1ec7p li\u00ean k\u1ebft c\u1ee7a t\u1eadp \u0111o\u00e0n. Quy ch\u1ebf t\u00e0i ch\u00ednh n\u00e0y th\u00ec quy \u0111\u1ecbnh v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9 &#8211; t\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Vi\u1ec7t Nam g\u1ed3m vi\u1ec7c qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: justify;\">Trong x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9 &#8211; T\u1eadp \u0111o\u00e0n d\u1ea7u kh\u00ed Vi\u1ec7t nam g\u1ed3m c\u00f3:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><strong>M\u1ed9t l\u00e0<\/strong><\/em> v\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9. V\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00ec bao g\u1ed3m v\u1ed1n do c\u00f4ng ty m\u1eb9 huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c, c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c, v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00f4ng ty m\u1eb9. C\u00f4ng ty m\u1eb9 s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, h\u1ea1ch to\u00e1n t\u1eebng ngu\u1ed3n v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li style=\"text-align: justify;\"><em><strong>Hai l\u00e0<\/strong><\/em> v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u01b0\u1ee3c th\u1ee7 t\u01b0\u1edbng ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t, \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0, B\u1ed9 t\u00e0i ch\u00ednh, \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u1ee6y ban qu\u1ea3n l\u00fd v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li style=\"text-align: justify;\"><em><strong>Ba l\u00e0<\/strong><\/em> v\u1ec1 huy \u0111\u1ed9ng v\u1ed1n, c\u00f4ng ty m\u1eb9 c\u00f3 quy\u1ec1n vay v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ngo\u00e0i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c. Tuy nhi\u00ean, huy \u0111\u1ed9ng v\u1ed1n c\u1ea7n c\u00f3 ph\u01b0\u01a1ng \u00e1n c\u1ee5 th\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3. Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n huy \u0111\u1ed9ng v\u1ed1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/li>\n<li style=\"text-align: justify;\"><em><strong>B\u1ed1n l\u00e0<\/strong><\/em> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c ch\u1ebf \u0111\u1ed9 thu &#8211; chi t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3. Doanh thu c\u1ee7a c\u00f4ng ty m\u1eb9 th\u00ec bao g\u1ed3m doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c do c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c hay c\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n.<\/li>\n<li style=\"text-align: justify;\"><em><strong>N\u0103m l\u00e0<\/strong><\/em> v\u1ec1 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty m\u1eb9 l\u00e0 l\u1ee3i nhu\u1eadn trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t, \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9 hay t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c , ngu\u1ed3n l\u1ee3i nhu\u1eadn kh\u00e1c. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn, s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 nh\u01b0 khen th\u01b0\u1edfng, \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">4. C\u00e1ch x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh chi nh\u00e1nh<\/h2>\n<div id=\"attachment_4333\" style=\"width: 758px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-4333\" class=\" wp-image-4333\" src=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-chi-nhanh.jpg\" alt=\"quy-che-tai-chinh-chi-nhanh\" width=\"748\" height=\"480\" srcset=\"https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-chi-nhanh.jpg 500w, https:\/\/gaadvisor.net\/wp-content\/uploads\/2021\/07\/quy-che-tai-chinh-chi-nhanh-300x193.jpg 300w\" sizes=\"auto, (max-width: 748px) 100vw, 748px\" \/><p id=\"caption-attachment-4333\" class=\"wp-caption-text\">Quy ch\u1ebf t\u00e0i ch\u00ednh chi nh\u00e1nh<\/p><\/div>\n<p style=\"text-align: justify;\">X\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty &#8211; chi nh\u00e1nh th\u00ec t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kinh doanh s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd, m\u1ee5c \u0111\u00edch c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ed1i v\u1edbi c\u00f4ng ty con nh\u01b0 th\u1ebf n\u00e0o. Tuy nhi\u00ean, khi x\u00e2y d\u1ef1ng c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\"><em><strong>M\u1ed9t l\u00e0<\/strong><\/em>, x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh chi nh\u00e1nh c\u1ea7n tu\u00e2n th\u1ee7 theo nguy\u00ean t\u1eafc quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty m\u1eb9, tuy nhi\u00ean c\u0169ng c\u00f3 th\u1ec3 linh ho\u1ea1t thay \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li style=\"text-align: justify;\"><em><strong>Hai l\u00e0<\/strong><\/em>, c\u1ea7n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o n\u1ed9i b\u1ed9, c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi gian theo ng\u00e0y, theo th\u00e1ng, theo qu\u00fd, theo n\u0103m.<\/li>\n<li style=\"text-align: justify;\"><em><strong>Ba l\u00e0,<\/strong><\/em> v\u1ec1 doanh thu c\u1ea7n r\u00f5 r\u00e0ng v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia nh\u01b0 th\u1ebf n\u00e0o, ph\u01b0\u01a1ng ph\u00e1p tr\u1ea3 l\u01b0\u01a1ng, tr\u1ea3 th\u01b0\u1edfng.<\/li>\n<li style=\"text-align: justify;\"><em><strong>B\u1ed1n l\u00e0,<\/strong><\/em> lo\u1ea1i h\u00ecnh h\u1ea1ch to\u00e1n c\u1ee7a chi nh\u00e1nh m\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf khi th\u00e0nh l\u1eadp.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 vai tr\u00f2 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p v\u00ec qua \u0111\u00f3 c\u00f3 th\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c nguy\u00ean t\u1eafc qu\u1ea3n tr\u1ecb c\u1ee7a c\u00f4ng ty v\u1ec1 v\u1ed1n, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, l\u01b0\u01a1ng, t\u00e0i s\u1ea3n c\u00f4ng ty v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a c\u00f4ng ty. Tuy nhi\u00ean, [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":4327,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[145],"tags":[],"class_list":["post-4054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quy-dinh-chung"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4054\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/25\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=4054"}],"version-history":[{"count":3,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4054\/revisions\/"}],"predecessor-version":[{"id":4337,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/4054\/revisions\/4337\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/4327\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=4054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=4054"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=4054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}