{"id":59600,"date":"2023-10-27T15:44:03","date_gmt":"2023-10-27T06:44:03","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=59600"},"modified":"2023-11-09T18:24:48","modified_gmt":"2023-11-09T09:24:48","slug":"toshiba-accountingfraud-crisismanagement","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement","title":{"rendered":"Ph\u00e2n t\u00edch v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c c\u1ee7a Toshiba &#8211; Qu\u1ea3n l\u00fd kh\u1ee7ng ho\u1ea3ng nh\u1eb1m ng\u0103n ch\u1eb7n h\u1ee7y ho\u1ea1i h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u l\u00e0 g\u00ec?"},"content":{"rendered":"\n<p>&#8220;\u0110\u00e2y c\u00f3 th\u1ec3 coi l\u00e0 t\u1ed5n h\u1ea1i l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u trong 140 n\u0103m l\u1ecbch s\u1eed c\u1ee7a Toshiba, v\u00e0 kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i trong m\u1ed9t th\u1eddi gian ng\u1eafn.&#8221;<\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t \u0111o\u1ea1n trong cu\u1ed9c h\u1ecdp b\u00e1o m\u00e0 \u00f4ng Tanaka Hisao, nguy\u00ean Ch\u1ee7 t\u1ecbch Toshiba (t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3), \u0111\u00e3 n\u00f3i sau khi t\u1eeb ch\u1ee9c v\u00e0o ng\u00e0y 21 th\u00e1ng 7 n\u0103m 2015 \u0111\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 v\u1ee5 b\u00ea b\u1ed1i k\u1ebf to\u00e1n sai quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>Vi\u1ec7c gian l\u1eadn k\u1ebf to\u00e1n t\u1ed5 ch\u1ee9c, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi s\u1ef1 tham gia c\u1ee7a nh\u00f3m qu\u1ea3n l\u00fd h\u00e0ng \u0111\u1ea7u \u0111\u1ec3 che gi\u1ea5u s\u1ef1 suy gi\u1ea3m hi\u1ec7u su\u1ea5t kinh doanh, \u0111\u00e3 g\u00e2y t\u1ed5n h\u1ea1i l\u1edbn cho h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u, d\u1eabn \u0111\u1ebfn gi\u1ea3m gi\u00e1 c\u1ed5 phi\u1ebfu v\u00e0 s\u1ef1 r\u1eddi b\u1ecf c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<p>Khi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh t\u1ed3i t\u1ec7, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ch\u1eb7t ch\u1ebd c\u00f3 nguy c\u01a1 t\u0103ng cao v\u1ec1 vi\u1ec7c ph\u00e1t sinh gian l\u1eadn k\u1ebf to\u00e1n v\u00ec nhi\u1ec1u l\u00fd do kh\u00e1c nhau, nh\u01b0 \u0111\u1ec3 nh\u1eadn vay t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ec3 b\u1ea3o v\u1ec7 ban l\u00e3nh \u0111\u1ea1o.<\/p>\n\n\n\n<p>M\u1ed9t khi gian l\u1eadn k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n, kh\u00f4ng ch\u1ec9 c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd nh\u01b0 h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1 v\u00e0 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, m\u00e0 c\u00f2n c\u00f3 th\u1ec3 m\u1ea5t c\u1ea3 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p v\u00f4 h\u00ecnh nh\u01b0 uy t\u00edn x\u00e3 h\u1ed9i v\u00e0 h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u m\u00e0 \u0111\u00e3 x\u00e2y d\u1ef1ng trong nhi\u1ec1u n\u0103m, g\u00e2y ra t\u1ed5n th\u1ea5t nghi\u00eam tr\u1ecdng kh\u00f3 kh\u0103n trong vi\u1ec7c ph\u1ee5c h\u1ed3i.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, sau khi ph\u00e1t hi\u1ec7n gian l\u1eadn k\u1ebf to\u00e1n, c\u00f3 kh\u1ea3 n\u0103ng gi\u1ea3m thi\u1ec3u thi\u1ec7t h\u1ea1i b\u1eb1ng c\u00e1ch nhanh ch\u00f3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n<p>V\u00ec v\u1eady, trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ec3 ki\u1ec1m ch\u1ebf t\u1ed5n h\u1ea1i \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u khi ph\u00e1t hi\u1ec7n gian l\u1eadn k\u1ebf to\u00e1n, d\u1ef1a tr\u00ean v\u00ed d\u1ee5 v\u1ec1 v\u1ee5 b\u00ea b\u1ed1i k\u1ebf to\u00e1n c\u1ee7a Toshiba.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Van_de_ke_toan_sai_lech_cua_Toshiba\" title=\"V\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch c\u1ee7a Toshiba\">V\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch c\u1ee7a Toshiba<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#3_loai_van_de_trong_xu_ly_ke_toan\" title=\"3 lo\u1ea1i v\u1ea5n \u0111\u1ec1 trong x\u1eed l\u00fd k\u1ebf to\u00e1n\">3 lo\u1ea1i v\u1ea5n \u0111\u1ec1 trong x\u1eed l\u00fd k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Ke_toan_khong_phu_hop\" title=\"K\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p\">K\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Ke_toan_sai_lech\" title=\"K\u1ebf to\u00e1n sai l\u1ec7ch\">K\u1ebf to\u00e1n sai l\u1ec7ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Bao_cao_tai_chinh_gia_mao\" title=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Tong_quan_ve_van_de_ke_toan_sai_lech_tai_Toshiba\" title=\"T\u1ed5ng quan v\u1ec1 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch t\u1ea1i Toshiba\">T\u1ed5ng quan v\u1ec1 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch t\u1ea1i Toshiba<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Hau_qua_khi_tien_hanh_ke_toan_khong_chinh_xac_la_gi\" title=\"H\u1eadu qu\u1ea3 khi ti\u1ebfn h\u00e0nh k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c l\u00e0 g\u00ec?\">H\u1eadu qu\u1ea3 khi ti\u1ebfn h\u00e0nh k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Ve_hinh_phat_hinh_su\" title=\"V\u1ec1 h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1\">V\u1ec1 h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Toi_ghi_sai_thong_tin_trong_Bao_cao_Tai_san_co_gia_tri\" title=\"T\u1ed9i ghi sai th\u00f4ng tin trong B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb\">T\u1ed9i ghi sai th\u00f4ng tin trong B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Toi_phan_boi_dac_biet\" title=\"T\u1ed9i ph\u1ea3n b\u1ed9i \u0111\u1eb7c bi\u1ec7t\">T\u1ed9i ph\u1ea3n b\u1ed9i \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Toi_lua_dao\" title=\"T\u1ed9i l\u1eeba \u0111\u1ea3o\">T\u1ed9i l\u1eeba \u0111\u1ea3o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Ve_trach_nhiem_dan_su\" title=\"V\u1ec1 tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1\">V\u1ec1 tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Trach_nhiem_boi_thuong_thiet_hai_cua_cac_giam_doc_va_nhan_vien_khac\" title=\"Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u00e1c gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u00e2n vi\u00ean kh\u00e1c\">Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u00e1c gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u00e2n vi\u00ean kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Trach_nhiem_boi_thuong_thiet_hai_cua_cong_ty\" title=\"Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u00f4ng ty\">Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u00f4ng ty<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Lenh_nop_phat\" title=\"L\u1ec7nh n\u1ed9p ph\u1ea1t\">L\u1ec7nh n\u1ed9p ph\u1ea1t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Bien_phap_doi_pho_de_giam_thieu_ton_hai_doi_voi_hinh_anh_thuong_hieu\" title=\"Bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed5n h\u1ea1i \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u\">Bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed5n h\u1ea1i \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Thuc_hien_dieu_tra_boi_Uy_ban_Doc_lap_thay_vi_to_chuc_noi_bo\" title=\"Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra b\u1edfi \u1ee6y ban \u0110\u1ed9c l\u1eadp thay v\u00ec t\u1ed5 ch\u1ee9c n\u1ed9i b\u1ed9\">Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra b\u1edfi \u1ee6y ban \u0110\u1ed9c l\u1eadp thay v\u00ec t\u1ed5 ch\u1ee9c n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Do_tin_cay_cua_doanh_nghiep_thay_doi_lon_do_viec_doi_pho_voi_gioi_truyen_thong\" title=\"\u0110\u1ed9 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p thay \u0111\u1ed5i l\u1edbn do vi\u1ec7c \u0111\u1ed1i ph\u00f3 v\u1edbi gi\u1edbi truy\u1ec1n th\u00f4ng\">\u0110\u1ed9 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p thay \u0111\u1ed5i l\u1edbn do vi\u1ec7c \u0111\u1ed1i ph\u00f3 v\u1edbi gi\u1edbi truy\u1ec1n th\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Viec_tiet_lo_thong_tin_nhanh_chong_doi_voi_nha_dau_tu\" title=\"Vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin nhanh ch\u00f3ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0\">Vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin nhanh ch\u00f3ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Bao_cao_som_vi_pham_doi_voi_Uy_ban_Giam_sat_Giao_dich_Chung_khoan\" title=\"B\u00e1o c\u00e1o s\u1edbm vi ph\u1ea1m \u0111\u1ed1i v\u1edbi \u1ee6y ban Gi\u00e1m s\u00e1t Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n\">B\u00e1o c\u00e1o s\u1edbm vi ph\u1ea1m \u0111\u1ed1i v\u1edbi \u1ee6y ban Gi\u00e1m s\u00e1t Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Tom_tat\" title=\"T\u00f3m t\u1eaft\">T\u00f3m t\u1eaft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/toshiba-accountingfraud-crisismanagement\/#Gioi_thieu_ve_cac_bien_phap_cua_van_phong_luat_su_cua_chung_toi\" title=\"Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i\">Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Van_de_ke_toan_sai_lech_cua_Toshiba\"><\/span>V\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch c\u1ee7a Toshiba<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/08\/2237dbf32f40d3068ff7c612f03125c6.jpg\" alt=\"\" class=\"wp-image-35969\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_loai_van_de_trong_xu_ly_ke_toan\"><\/span>3 lo\u1ea1i v\u1ea5n \u0111\u1ec1 trong x\u1eed l\u00fd k\u1ebf to\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u00f3 ba lo\u1ea1i v\u1ea5n \u0111\u1ec1 trong x\u1eed l\u00fd k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m &#8220;k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p&#8221;, &#8220;k\u1ebf to\u00e1n sai l\u1ec7ch&#8221; v\u00e0 &#8220;b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o&#8221;.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_khong_phu_hop\"><\/span>K\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>K\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p l\u00e0 vi\u1ec7c x\u1eed l\u00fd k\u1ebf to\u00e1n sai l\u1ec7ch, b\u1ea5t k\u1ec3 c\u00f3 c\u1ed1 \u00fd hay do s\u01a1 su\u1ea5t, kh\u00f4ng s\u1eed d\u1ee5ng th\u00f4ng tin ch\u00ednh x\u00e1c ho\u1eb7c do l\u1ea1m d\u1ee5ng th\u00f4ng tin.<\/p>\n\n\n\n<p>Th\u1ef1c t\u1ebf, &#8220;k\u1ebf to\u00e1n sai l\u1ec7ch&#8221; v\u00e0 &#8220;b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o&#8221;, m\u00e0 \u0111\u1ec1u vi ph\u1ea1m ph\u00e1p lu\u1eadt, c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p. Tuy nhi\u00ean, nhi\u1ec1u ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng s\u1eed d\u1ee5ng t\u1eeb n\u00e0y \u0111\u1ec3 ph\u00e2n bi\u1ec7t v\u1edbi &#8220;k\u1ebf to\u00e1n sai l\u1ec7ch&#8221; khi t\u00ednh ph\u1ea1m t\u1ed9i kh\u00f4ng r\u00f5 r\u00e0ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ke_toan_sai_lech\"><\/span>K\u1ebf to\u00e1n sai l\u1ec7ch<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>K\u1ebf to\u00e1n sai l\u1ec7ch l\u00e0 vi\u1ec7c ghi ch\u00e9p sai l\u1ec7ch v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c kh\u00f4ng ghi ch\u00e9p s\u1ed1 li\u1ec7u c\u1ea7n thi\u1ebft, l\u00e0m cho l\u1ee3i nhu\u1eadn v\u00e0 c\u00e1c ch\u1ec9 s\u1ed1 kh\u00e1c tr\u00f4ng t\u1ed1t h\u01a1n th\u1ef1c t\u1ebf. \u0110i\u1ec1u n\u00e0y c\u0169ng bao g\u1ed3m &#8220;b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o&#8221; trong ngh\u0129a r\u1ed9ng.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_gia_mao\"><\/span>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1ea3 m\u1ea1o l\u00e0 vi\u1ec7c \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty thao t\u00e1c c\u00e1c t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 kinh doanh nh\u01b0 &#8220;b\u1ea3ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7&#8221; v\u00e0 &#8220;b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n&#8221; \u0111\u1ec3 l\u00e0m cho t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd c\u00f4ng ty tr\u00f4ng t\u1ed1t h\u01a1n th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_van_de_ke_toan_sai_lech_tai_Toshiba\"><\/span>T\u1ed5ng quan v\u1ec1 v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch t\u1ea1i Toshiba<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n sai l\u1ec7ch c\u1ee7a Toshiba l\u00e0 s\u1ef1 ki\u1ec7n m\u00e0 h\u01a1n 150 t\u1ef7 y\u00ean l\u1ee3i nhu\u1eadn \u0111\u00e3 b\u1ecb thao t\u00e1c trong m\u1ed9t th\u1eddi gian d\u00e0i t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2008 \u0111\u1ebfn n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12).<\/p>\n\n\n\n<p>Toshiba \u0111\u00e3 r\u01a1i v\u00e0o l\u1ed7 l\u1edbn nh\u1ea5t trong l\u1ecbch s\u1eed do cu\u1ed9c kh\u1ee7ng ho\u1ea3ng t\u00e0i ch\u00ednh do s\u1ef1 s\u1ee5p \u0111\u1ed5 c\u1ee7a Lehman Brothers v\u00e0o n\u0103m 2008. Th\u00eam v\u00e0o \u0111\u00f3, sau tr\u1eadn \u0111\u1ed9ng \u0111\u1ea5t \u0110\u00f4ng Nh\u1eadt B\u1ea3n v\u00e0o th\u00e1ng 3 n\u0103m 2011, ng\u00e0nh kinh doanh nh\u00e0 m\u00e1y \u0111i\u1ec7n h\u1ea1t nh\u00e2n, m\u1ed9t trong nh\u1eefng ng\u00e0nh kinh doanh ch\u00ednh c\u1ee7a h\u1ecd v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00f3, \u0111\u00e3 g\u1eb7p kh\u00f3 kh\u0103n.<\/p>\n\n\n\n<p>Do \u0111\u00f3, ban l\u00e3nh \u0111\u1ea1o \u0111\u00e3 y\u00eau c\u1ea7u nh\u00e2n vi\u00ean \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn kh\u00f3 kh\u0103n d\u01b0\u1edbi c\u00e1i t\u00ean &#8220;th\u00e1ch th\u1ee9c&#8221;, v\u00e0 h\u1ecd \u0111\u00e3 b\u1eaft \u0111\u1ea7u ghi ch\u00e9p l\u1ee3i nhu\u1eadn gi\u1ea3 m\u1ea1o th\u00f4ng qua k\u1ebf to\u00e1n sai l\u1ec7ch.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, v\u00e0o th\u00e1ng 2 n\u0103m 2015, vi\u1ec7c k\u1ebf to\u00e1n sai l\u1ec7ch c\u1ee7a Toshiba \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n sau khi c\u00f3 m\u1ed9t cu\u1ed9c t\u1ed1 c\u00e1o n\u1ed9i b\u1ed9 g\u1eedi \u0111\u1ebfn \u1ee6y ban Gi\u00e1m s\u00e1t Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n.<\/p>\n\n\n\n<p>Trong b\u00e1o c\u00e1o \u0111i\u1ec1u tra c\u1ee7a \u1ee6y ban B\u00ean th\u1ee9 ba g\u1ed3m 98 th\u00e0nh vi\u00ean l\u00e0 lu\u1eadt s\u01b0 v\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u00f4ng nh\u1eadn, h\u1ecd \u0111\u00e3 k\u1ebft lu\u1eadn r\u1eb1ng c\u00f3 s\u1ef1 tham gia m\u1ea1nh m\u1ebd c\u1ee7a ban l\u00e3nh \u0111\u1ea1o trong vi\u1ec7c k\u1ebf to\u00e1n sai l\u1ec7ch tr\u00ean to\u00e0n t\u1ed5 ch\u1ee9c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hau_qua_khi_tien_hanh_ke_toan_khong_chinh_xac_la_gi\"><\/span>H\u1eadu qu\u1ea3 khi ti\u1ebfn h\u00e0nh k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi vi\u1ec7c k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c, c\u00e1c bi\u1ec7n ph\u00e1p ph\u00e1p l\u00fd kh\u00e1c nhau \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong &#8220;Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n&#8221; (Japanese Financial Instruments and Exchange Act), &#8220;Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n&#8221; (Japanese Companies Act), &#8220;B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 Nh\u1eadt B\u1ea3n&#8221; (Japanese Penal Code) v\u00e0 &#8220;B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 Nh\u1eadt B\u1ea3n&#8221; (Japanese Civil Code).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ve_hinh_phat_hinh_su\"><\/span>V\u1ec1 h\u00ecnh ph\u1ea1t h\u00ecnh s\u1ef1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Toi_ghi_sai_thong_tin_trong_Bao_cao_Tai_san_co_gia_tri\"><\/span>T\u1ed9i ghi sai th\u00f4ng tin trong B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>N\u1ebfu b\u1ea1n n\u1ed9p B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb v\u1edbi th\u00f4ng tin sai l\u1ec7ch v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng, kh\u00f4ng ch\u1ec9 ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n m\u00e0 c\u1ea3 c\u00f4ng ty c\u0169ng s\u1ebd b\u1ecb ph\u1ea1t.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, h\u1ecd c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 d\u01b0\u1edbi 10 n\u0103m ho\u1eb7c ph\u1ea1t ti\u1ec1n d\u01b0\u1edbi 10 tri\u1ec7u y\u00ean, ho\u1eb7c c\u1ea3 hai (\u0110i\u1ec1u 197, Kho\u1ea3n 1, M\u1ee5c 1 c\u1ee7a Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00f4ng ty, h\u1ecd c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n d\u01b0\u1edbi 700 tri\u1ec7u y\u00ean (\u0110i\u1ec1u 207 c\u1ee7a Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Toi_phan_boi_dac_biet\"><\/span>T\u1ed9i ph\u1ea3n b\u1ed9i \u0111\u1eb7c bi\u1ec7t<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Khi gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c ti\u1ebfn h\u00e0nh k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c \u0111\u1ec3 l\u1ee3i \u00edch cho b\u1ea3n th\u00e2n ho\u1eb7c ng\u01b0\u1eddi kh\u00e1c v\u00e0 g\u00e2y thi\u1ec7t h\u1ea1i cho c\u00f4ng ty, h\u1ecd c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 d\u01b0\u1edbi 10 n\u0103m ho\u1eb7c ph\u1ea1t ti\u1ec1n d\u01b0\u1edbi 10 tri\u1ec7u y\u00ean, ho\u1eb7c c\u1ea3 hai. (\u0110i\u1ec1u 960 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<p>Ngo\u00e0i ra, n\u1ebfu h\u1ecd ph\u00e2n ph\u1ed1i ti\u1ec1n th\u1eb7ng d\u01b0 thu \u0111\u01b0\u1ee3c t\u1eeb k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c cho c\u1ed5 \u0111\u00f4ng, gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 d\u01b0\u1edbi 5 n\u0103m ho\u1eb7c ph\u1ea1t ti\u1ec1n d\u01b0\u1edbi 5 tri\u1ec7u y\u00ean, ho\u1eb7c c\u1ea3 hai. (\u0110i\u1ec1u 963 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Toi_lua_dao\"><\/span>T\u1ed9i l\u1eeba \u0111\u1ea3o<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>N\u1ebfu b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c vay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh b\u1eb1ng c\u00e1ch l\u00e0m cho hi\u1ec7u su\u1ea5t kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh tr\u00f4ng t\u1ed1t h\u01a1n th\u1ef1c t\u1ebf th\u00f4ng qua k\u1ebf to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c, b\u1ea1n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u00f9 d\u01b0\u1edbi 10 n\u0103m v\u00ec t\u1ed9i l\u1eeba \u0111\u1ea3o. (\u0110i\u1ec1u 246 c\u1ee7a B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/08\/toshiba-accountingfraud-crisismanagement-3.jpg\" alt=\"\" class=\"wp-image-36048\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ve_trach_nhiem_dan_su\"><\/span>V\u1ec1 tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_boi_thuong_thiet_hai_cua_cac_giam_doc_va_nhan_vien_khac\"><\/span>Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u00e1c gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u00e2n vi\u00ean kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>N\u1ebfu gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u1eefng ng\u01b0\u1eddi kh\u00e1c ghi sai th\u00f4ng tin trong c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n do \u00e1c \u00fd ho\u1eb7c l\u1ed7i l\u1ea7m nghi\u00eam tr\u1ecdng v\u00e0 g\u00e2y thi\u1ec7t h\u1ea1i cho b\u00ean th\u1ee9 ba, h\u1ecd s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u1ed1i v\u1edbi b\u00ean th\u1ee9 ba \u0111\u00f3. (\u0110i\u1ec1u 429 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<p>Ngo\u00e0i ra, trong tr\u01b0\u1eddng h\u1ee3p ghi sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng ghi c\u00e1c s\u1ef1 th\u1eadt quan tr\u1ecdng trong B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb, c\u00e1c gi\u00e1m \u0111\u1ed1c v\u00e0 nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 mua ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb m\u00e0 kh\u00f4ng bi\u1ebft v\u1ec1 vi\u1ec7c ghi sai th\u00f4ng tin. (\u0110i\u1ec1u 21, \u0110i\u1ec1u 22, \u0110i\u1ec1u 24, Kho\u1ea3n 4 c\u1ee7a Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_boi_thuong_thiet_hai_cua_cong_ty\"><\/span>Tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u1ee7a c\u00f4ng ty<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ghi sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng ghi c\u00e1c s\u1ef1 th\u1eadt quan tr\u1ecdng trong B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb, c\u00f4ng ty s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ef1 ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u00e3 mua t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb theo y\u00eau c\u1ea7u ho\u1eb7c b\u00e1n ra. (\u0110i\u1ec1u 18, \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u00f3 kh\u1ea3 n\u0103ng s\u1ebd b\u1ecb y\u00eau c\u1ea7u ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo \u0110i\u1ec1u 709 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 Nh\u1eadt B\u1ea3n (h\u00e0nh vi ph\u1ea1m ph\u00e1p).<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/08\/656b94b95567ff6e522a46caa10f1fa1.jpg\" alt=\"\" class=\"wp-image-35973\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lenh_nop_phat\"><\/span>L\u1ec7nh n\u1ed9p ph\u1ea1t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u1ebfu c\u00f4ng ty n\u1ed9p B\u00e1o c\u00e1o T\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb v\u1edbi th\u00f4ng tin sai l\u1ec7ch ho\u1eb7c kh\u00f4ng ghi c\u00e1c s\u1ef1 th\u1eadt quan tr\u1ecdng, h\u1ecd s\u1ebd b\u1ecb ra l\u1ec7nh n\u1ed9p ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch qu\u1ed1c gia. (\u0110i\u1ec1u 172, Kho\u1ea3n 4 c\u1ee7a Lu\u1eadt Giao d\u1ecbch S\u1ea3n ph\u1ea9m T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bien_phap_doi_pho_de_giam_thieu_ton_hai_doi_voi_hinh_anh_thuong_hieu\"><\/span>Bi\u1ec7n ph\u00e1p \u0111\u1ed1i ph\u00f3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed5n h\u1ea1i \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 gi\u1ea3m thi\u1ec3u t\u1ed5n h\u1ea1i \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u, c\u1ea7n ph\u1ea3i c\u00f3 \u2460 s\u1ef1 ph\u1ea3n \u1ee9ng ph\u00f9 h\u1ee3p tu\u00e2n theo ph\u00e1p lu\u1eadt v\u00e0 \u2461 vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thuc_hien_dieu_tra_boi_Uy_ban_Doc_lap_thay_vi_to_chuc_noi_bo\"><\/span>Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra b\u1edfi \u1ee6y ban \u0110\u1ed9c l\u1eadp thay v\u00ec t\u1ed5 ch\u1ee9c n\u1ed9i b\u1ed9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Khi ph\u00e1t hi\u1ec7n ra k\u1ebf to\u00e1n gian l\u1eadn, vi\u1ec7c \u0111i\u1ec1u tra kh\u00e1ch quan l\u00e0 quan tr\u1ecdng, do \u0111\u00f3, th\u01b0\u1eddng s\u1ebd th\u00e0nh l\u1eadp &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221; g\u1ed3m c\u00e1c chuy\u00ean gia kh\u00f4ng c\u00f3 l\u1ee3i \u00edch li\u00ean quan, v\u00e0 y\u00eau c\u1ea7u h\u1ecd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra th\u1ef1c t\u1ebf, t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 xem x\u00e9t c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba t\u00e1i ph\u00e1t.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Toshiba, ban \u0111\u1ea7u, h\u1ecd \u0111\u00e3 th\u00e0nh l\u1eadp &#8220;\u1ee6y ban \u0110i\u1ec1u tra \u0110\u1eb7c bi\u1ec7t&#8221; g\u1ed3m 4 trong s\u1ed1 6 th\u00e0nh vi\u00ean l\u00e0 c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i Toshiba, v\u1edbi Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng M\u1ee5c th\u1eddi \u0111i\u1ec3m \u0111\u00f3 l\u00e0m ch\u1ee7 t\u1ecbch, v\u00e0 sau \u0111\u00f3 trong th\u00e1ng ti\u1ebfp theo, h\u1ecd \u0111\u00e3 th\u00e0nh l\u1eadp &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221;.<\/p>\n\n\n\n<p>Kh\u00f4ng ch\u1ec9 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi ph\u00e1t hi\u1ec7n ra s\u1ef1 c\u1ed1 c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c th\u00e0nh l\u1eadp &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221; g\u1ed3m c\u00e1c chuy\u00ean gia trung l\u1eadp v\u00e0 c\u00f4ng b\u1eb1ng kh\u00f4ng c\u00f3 l\u1ee3i \u00edch li\u00ean quan, v\u00e0 c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o \u0111i\u1ec1u tra m\u1ed9t c\u00e1ch nhanh ch\u00f3ng s\u1ebd gi\u00fap gi\u1ea3m thi\u1ec3u t\u1ed5n h\u1ea1i \u0111\u1ed1i v\u1edbi uy t\u00edn x\u00e3 h\u1ed9i v\u00e0 h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u.<\/p>\n\n\n\n<p>Kh\u00f4ng r\u00f5 v\u00ec sao Toshiba kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra b\u1eb1ng &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221; ngay t\u1eeb \u0111\u1ea7u, nh\u01b0ng n\u1ebfu h\u1ecd \u0111\u00e3 y\u00eau c\u1ea7u &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221; \u0111i\u1ec1u tra ngay khi ph\u00e1t hi\u1ec7n ra k\u1ebf to\u00e1n gian l\u1eadn, th\u00ec s\u1ef1 th\u1eadt c\u00f3 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn s\u1edbm h\u01a1n.<\/p>\n\n\n\n<p>Th\u1ef1c t\u1ebf, s\u1ed1 ti\u1ec1n thao t\u00fang l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong cu\u1ed9c \u0111i\u1ec1u tra b\u1edfi t\u1ed5 ch\u1ee9c n\u1ed9i b\u1ed9 &#8220;\u1ee6y ban \u0110i\u1ec1u tra \u0110\u1eb7c bi\u1ec7t&#8221; l\u00e0 4,4 t\u1ef7 y\u00ean, trong khi cu\u1ed9c \u0111i\u1ec1u tra c\u1ee7a &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221; th\u00e0nh l\u1eadp m\u1ed9t th\u00e1ng sau \u0111\u00e3 ph\u00e1t hi\u1ec7n th\u00eam 151,8 t\u1ef7 y\u00ean ti\u1ec1n thao t\u00fang l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/08\/toshiba-accountingfraud-crisismanagement-1.jpg\" alt=\"\" class=\"wp-image-36046\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Do_tin_cay_cua_doanh_nghiep_thay_doi_lon_do_viec_doi_pho_voi_gioi_truyen_thong\"><\/span>\u0110\u1ed9 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p thay \u0111\u1ed5i l\u1edbn do vi\u1ec7c \u0111\u1ed1i ph\u00f3 v\u1edbi gi\u1edbi truy\u1ec1n th\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>D\u00f9 l\u00e0 c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c, khi ph\u00e1t hi\u1ec7n ra h\u00e0nh vi gian l\u1eadn, vi\u1ec7c c\u00f4ng b\u1ed1 s\u1ef1 th\u1eadt m\u1ed9t c\u00e1ch nhanh ch\u00f3ng v\u00e0 trung th\u1ef1c l\u00e0 c\u00e1ch \u0111\u1ed1i ph\u00f3 t\u1ed1t nh\u1ea5t v\u1edbi gi\u1edbi truy\u1ec1n th\u00f4ng, vi\u1ec7c che gi\u1ea5u ho\u1eb7c xuy\u00ean t\u1ea1c s\u1ef1 th\u1eadt s\u1ebd l\u00e0m t\u00ecnh h\u00ecnh tr\u1edf n\u00ean t\u1ed3i t\u1ec7 h\u01a1n.<\/p>\n\n\n\n<p>Ph\u1ea3n \u1ee9ng c\u1ee7a Toshiba v\u1edbi gi\u1edbi truy\u1ec1n th\u00f4ng \u1edf giai \u0111o\u1ea1n \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn v\u1ee5 vi\u1ec7c n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<ul>\n<li>Th\u00e1ng 4 n\u0103m 2015: Th\u00f4ng qua th\u00f4ng c\u00e1o b\u00e1o ch\u00ed, c\u00f4ng b\u1ed1 vi\u1ec7c th\u00e0nh l\u1eadp &#8220;\u1ee6y ban \u0110i\u1ec1u tra \u0110\u1eb7c bi\u1ec7t&#8221; v\u00ec \u0111\u00e3 ph\u00e1t hi\u1ec7n ra c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111i\u1ec1u tra li\u00ean quan \u0111\u1ebfn ti\u00eau chu\u1ea9n ti\u1ebfn \u0111\u1ed9 c\u00f4ng tr\u00ecnh c\u1ee7a m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/li>\n\n\n\n<li>Th\u00e1ng 5 n\u0103m 2015: Th\u00f4ng qua th\u00f4ng c\u00e1o b\u00e1o ch\u00ed, c\u00f4ng b\u1ed1 vi\u1ec7c th\u00e0nh l\u1eadp &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221; v\u1edbi m\u1ee5c \u0111\u00edch y\u00eau c\u1ea7u \u0111i\u1ec1u tra, t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n, \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p ph\u00f2ng ng\u1eeba t\u00e1i ph\u00e1t, v.v., sau khi ph\u00e1t hi\u1ec7n ra &#8220;x\u1eed l\u00fd k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p&#8221; li\u00ean quan \u0111\u1ebfn c\u00e1c d\u1ef1 \u00e1n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng trong cu\u1ed9c \u0111i\u1ec1u tra c\u1ee7a &#8220;\u1ee6y ban \u0110i\u1ec1u tra \u0110\u1eb7c bi\u1ec7t&#8221;.<\/li>\n\n\n\n<li>Th\u00e1ng 6 n\u0103m 2015: B\u00e1o c\u00e1o r\u1eb1ng \u0111\u00e3 c\u00f3 &#8220;x\u1eed l\u00fd k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p&#8221; trong ki\u1ec3m tra t\u1ef1 nguy\u1ec7n b\u1edfi &#8220;\u1ee6y ban \u0110i\u1ec1u tra \u0110\u1eb7c bi\u1ec7t&#8221;.<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 c\u00f3 th\u1ec3 th\u1ea5y t\u1eeb qu\u00e1 tr\u00ecnh n\u00e0y, Toshiba \u0111\u00e3 li\u00ean t\u1ee5c c\u00f4ng b\u1ed1 &#8220;x\u1eed l\u00fd k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p&#8221; thay v\u00ec th\u1eeba nh\u1eadn s\u1ef1 th\u1eadt v\u1ec1 &#8220;k\u1ebf to\u00e1n gian l\u1eadn&#8221;. Do \u0111\u00f3, khi vi ph\u1ea1m ph\u00e1p lu\u1eadt t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng th\u00f4ng qua cu\u1ed9c \u0111i\u1ec1u tra c\u1ee7a &#8220;\u1ee6y ban \u0110\u1ed9c l\u1eadp&#8221;, uy t\u00edn x\u00e3 h\u1ed9i v\u00e0 h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u \u0111\u00e3 b\u1ecb t\u1ed5n h\u1ea1i nghi\u00eam tr\u1ecdng h\u01a1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Viec_tiet_lo_thong_tin_nhanh_chong_doi_voi_nha_dau_tu\"><\/span>Vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin nhanh ch\u00f3ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft, c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin quan tr\u1ecdng v\u1ec1 c\u00f4ng ty cho nh\u00e0 \u0111\u1ea7u t\u01b0 (h\u1ec7 th\u1ed1ng ti\u1ebft l\u1ed9 k\u1ecbp th\u1eddi), v\u00e0 Toshiba, c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Tokyo, c\u0169ng quy \u0111\u1ecbnh nh\u01b0 sau trong &#8220;Quy \u0111\u1ecbnh v\u1ec1 Ni\u00eam y\u1ebft Ch\u1ee9ng kho\u00e1n c\u00f3 gi\u00e1 tr\u1ecb&#8221;.<\/p>\n\n\n\n<p>Khi c\u00f3 s\u1ef1 th\u1eadt quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng, c\u00f4ng vi\u1ec7c ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty ni\u00eam y\u1ebft ho\u1eb7c ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u00f3 m\u00e0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0, ph\u1ea3i ti\u1ebft l\u1ed9 n\u1ed9i dung ngay l\u1eadp t\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a quy t\u1eafc thi h\u00e0nh. (\u0110i\u1ec1u 402, \u0110o\u1ea1n 1, M\u1ee5c 2, x)<\/p>\n\n\n\n<p>M\u1eb7c d\u00f9 thi\u1ec7t h\u1ea1i g\u00e2y ra cho nh\u00e0 \u0111\u1ea7u t\u01b0 do vi\u1ec7c ghi sai trong b\u00e1o c\u00e1o ch\u1ee9ng kho\u00e1n c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng th\u1ec3 bi\u1ebfn m\u1ea5t, nh\u01b0ng vi\u1ec7c ti\u1ebft l\u1ed9 th\u00f4ng tin nhanh ch\u00f3ng c\u00f3 th\u1ec3 ng\u0103n ch\u1eb7n thi\u1ec7t h\u1ea1i sau n\u00e0y.<\/p>\n\n\n\n<p>Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Toshiba, Ng\u00e2n h\u00e0ng Custody Nh\u1eadt B\u1ea3n v\u00e0 Ng\u00e2n h\u00e0ng Trust Master Nh\u1eadt B\u1ea3n \u0111\u00e3 ki\u1ec7n v\u00e0 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do gi\u1ea3m gi\u00e1 c\u1ed5 phi\u1ebfu, v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c ra l\u1ec7nh b\u1ed3i th\u01b0\u1eddng kho\u1ea3ng 160 tri\u1ec7u y\u00ean. Ngo\u00e0i ra, t\u1ed5ng s\u1ed1 ti\u1ec1n y\u00eau c\u1ea7u t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u00e3 ki\u1ec7n l\u00ean t\u1edbi kho\u1ea3ng 1780 t\u1ef7 y\u00ean.<\/p>\n\n\n\n<p>N\u1ebfu \u0111\u00e3 ti\u1ebft l\u1ed9 th\u00f4ng tin ngay khi ph\u00e1t hi\u1ec7n ra k\u1ebf to\u00e1n gian l\u1eadn, s\u1ed1 ti\u1ec1n c\u00f3 th\u1ec3 kh\u00f4ng l\u1edbn \u0111\u1ebfn m\u1ee9c n\u00e0y, v\u00e0 c\u00f3 th\u1ec3 \u0111\u00e3 tr\u00e1nh \u0111\u01b0\u1ee3c vi\u1ec7c m\u1ea5t ni\u1ec1m tin c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/Monolith.law\/wp-content\/uploads\/2021\/08\/toshiba-accountingfraud-crisismanagement-2.jpg\" alt=\"\" class=\"wp-image-36047\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_cao_som_vi_pham_doi_voi_Uy_ban_Giam_sat_Giao_dich_Chung_khoan\"><\/span>B\u00e1o c\u00e1o s\u1edbm vi ph\u1ea1m \u0111\u1ed1i v\u1edbi \u1ee6y ban Gi\u00e1m s\u00e1t Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo Lu\u1eadt Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n T\u00e0i ch\u00ednh, \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m nh\u01b0 vi\u1ec7c ghi sai trong b\u00e1o c\u00e1o ch\u1ee9ng kho\u00e1n c\u00f3 gi\u00e1 tr\u1ecb, n\u1ebfu ng\u01b0\u1eddi vi ph\u1ea1m b\u00e1o c\u00e1o s\u1ef1 th\u1eadt vi ph\u1ea1m tr\u01b0\u1edbc khi c\u01a1 quan ch\u1ee9c n\u0103ng ti\u1ebfn h\u00e0nh x\u1eed ph\u1ea1t, h\u1ec7 th\u1ed1ng gi\u1ea3m 50% s\u1ed1 ti\u1ec1n ph\u1ea1t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. (\u0110i\u1ec1u 185, \u0110o\u1ea1n 7, M\u1ee5c 14)<\/p>\n\n\n\n<p>N\u1ebfu ban l\u00e3nh \u0111\u1ea1o Toshiba \u0111\u00e3 t\u1ef1 b\u00e1o c\u00e1o h\u00e0nh vi vi ph\u1ea1m tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u ki\u1ec3m tra ho\u1eb7c thu th\u1eadp b\u00e1o c\u00e1o t\u1eeb \u1ee6y ban Gi\u00e1m s\u00e1t Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n v\u00e0 C\u01a1 quan T\u00e0i ch\u00ednh, c\u00f3 th\u1ec3 \u0111\u00e3 gi\u1ea3m 50% s\u1ed1 ti\u1ec1n ph\u1ea1t 7,3735 t\u1ef7 y\u00ean m\u00e0 h\u1ecd \u0111\u00e3 \u0111\u01b0\u1ee3c ra l\u1ec7nh n\u1ed9p.<\/p>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn x\u00e3 h\u1ed9i ho\u1eb7c h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a doanh nghi\u1ec7p, nh\u01b0ng vi\u1ec7c ti\u1ebfp t\u1ee5c che gi\u1ea5u k\u1ebf to\u00e1n gian l\u1eadn m\u00e0 c\u00e1c chuy\u00ean gia c\u00f3 th\u1ec3 ph\u00e1t hi\u1ec7n ra trong nhi\u1ec1u n\u0103m ch\u1ec9 l\u00e0m t\u0103ng th\u00eam v\u1ebft th\u01b0\u01a1ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_tat\"><\/span>T\u00f3m t\u1eaft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ebfu kh\u00f4ng x\u1eed l\u00fd \u0111\u00fang c\u00e1ch khi ph\u00e1t hi\u1ec7n k\u1ebf to\u00e1n gian l\u1eadn, h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u v\u00e0 uy t\u00edn x\u00e3 h\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 x\u00e2y d\u1ef1ng su\u1ed1t nhi\u1ec1u n\u0103m c\u00f3 th\u1ec3 b\u1ecb t\u1ed5n h\u1ea1i nghi\u00eam tr\u1ecdng.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 nhi\u1ec1u lu\u1eadt li\u00ean quan, kh\u00f4ng ch\u1ec9 v\u1edbi c\u00e1c b\u00ean li\u00ean quan m\u00e0 c\u00f2n c\u1ea7n ph\u1ea3i c\u00f3 ph\u1ea3n \u1ee9ng th\u00edch h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan nh\u01b0 Vi\u1ec7n ki\u1ec3m s\u00e1t Nh\u1eadt B\u1ea3n, \u1ee6y ban C\u00f4ng b\u1eb1ng Giao d\u1ecbch Nh\u1eadt B\u1ea3n, C\u01a1 quan D\u1ecbch v\u1ee5 T\u00e0i ch\u00ednh Nh\u1eadt B\u1ea3n, s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n n\u01a1i c\u00f4ng ty ni\u00eam y\u1ebft, v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n truy\u1ec1n th\u00f4ng.<\/p>\n\n\n\n<p>V\u00ec v\u1eady, khi ph\u00e1t hi\u1ec7n ra k\u1ebf to\u00e1n gian l\u1eadn, ch\u00fang t\u00f4i khuy\u00ean b\u1ea1n n\u00ean th\u1ea3o lu\u1eadn v\u1edbi lu\u1eadt s\u01b0 c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m phong ph\u00fa tr\u01b0\u1edbc khi t\u1ef1 quy\u1ebft \u0111\u1ecbnh c\u00e1ch ti\u1ebfp t\u1ee5c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gioi_thieu_ve_cac_bien_phap_cua_van_phong_luat_su_cua_chung_toi\"><\/span>Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p c\u1ee7a v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 c\u1ee7a ch\u00fang t\u00f4i<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Monolis, chuy\u00ean v\u1ec1 IT, \u0111\u1eb7c bi\u1ec7t l\u00e0 Internet v\u00e0 lu\u1eadt, s\u1edf h\u1eefu chuy\u00ean m\u00f4n cao trong c\u1ea3 hai l\u0129nh v\u1ef1c. T\u1ea1i v\u0103n ph\u00f2ng c\u1ee7a ch\u00fang t\u00f4i, ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n ki\u1ec3m tra ph\u00e1p l\u00fd cho c\u00e1c v\u1ee5 vi\u1ec7c \u0111a d\u1ea1ng, t\u1eeb c\u00e1c c\u00f4ng ty ni\u00eam y\u1ebft tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Tokyo Prime \u0111\u1ebfn c\u00e1c c\u00f4ng ty kh\u1edfi nghi\u1ec7p. N\u1ebfu b\u1ea1n g\u1eb7p kh\u00f3 kh\u0103n, vui l\u00f2ng tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n\n\n\n<p><a href=\"https:\/\/monolith.law\/contractcreation\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/monolith.law\/contractcreation[ja]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;\u0110\u00e2y c\u00f3 th\u1ec3 coi l\u00e0 t\u1ed5n h\u1ea1i l\u1edbn nh\u1ea5t \u0111\u1ed1i v\u1edbi h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u trong 140 n\u0103m l\u1ecbch s\u1eed c\u1ee7a Toshiba, v\u00e0 kh\u00f4ng th\u1ec3 ph\u1ee5c h\u1ed3i trong m\u1ed9t th\u1eddi gian ng\u1eafn.&#8221; \u0110\u00e2y l\u00e0 m\u1ed9t \u0111o\u1ea1n trong cu\u1ed9c h\u1ecdp b\u00e1o m\u00e0 \u00f4 [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":60941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,28],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/59600"}],"collection":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/comments?post=59600"}],"version-history":[{"count":1,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/59600\/revisions"}],"predecessor-version":[{"id":60942,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/59600\/revisions\/60942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/60941"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=59600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=59600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=59600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}