{"id":71277,"date":"2025-09-02T15:13:11","date_gmt":"2025-09-02T06:13:11","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=71277"},"modified":"2025-10-17T00:30:16","modified_gmt":"2025-10-16T15:30:16","slug":"financial-settlement-procedure-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan","title":{"rendered":"Khung ph\u00e1p l\u00fd c\u1ee7a quy tr\u00ecnh quy\u1ebft to\u00e1n trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n"},"content":{"rendered":"\n<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ea1i Nh\u1eadt B\u1ea3n, &#8220;quy\u1ebft to\u00e1n&#8221; \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi k\u1ebft th\u00fac m\u1ed7i n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1t c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd b\u1edfi Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. Th\u1ee7 t\u1ee5c n\u00e0y \u0111\u00f3ng vai tr\u00f2 c\u1ed1t l\u00f5i trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3, th\u00f4ng qua vi\u1ec7c n\u1eafm b\u1eaft ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch m\u1ed9t c\u00e1ch c\u00f3 h\u1ec7 th\u1ed1ng to\u00e0n b\u1ed9 quy tr\u00ecnh ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n, d\u1ef1a tr\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee5 th\u1ec3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. C\u1ee5 th\u1ec3, ch\u00fang t\u00f4i s\u1ebd theo d\u00f5i t\u1eeb ngh\u0129a v\u1ee5 l\u1eadp c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n, ph\u00ea duy\u1ec7t b\u1edfi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, cho \u0111\u1ebfn vi\u1ec7c c\u00f4ng b\u1ed1 th\u00f4ng tin cu\u1ed1i c\u00f9ng cho c\u00e1c b\u00ean li\u00ean quan. Vi\u1ec7c hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd \u1edf t\u1eebng giai \u0111o\u1ea1n n\u00e0y l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft \u0111\u1ec3 duy tr\u00ec s\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd cho t\u1eebng c\u00e1 nh\u00e2n trong ban gi\u00e1m \u0111\u1ed1c.<\/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\/financial-settlement-procedure-japan\/#Toan_Canh_Quy_Trinh_Quyet_Toan\" title=\"To\u00e0n C\u1ea3nh Quy Tr\u00ecnh Quy\u1ebft To\u00e1n\">To\u00e0n C\u1ea3nh Quy Tr\u00ecnh Quy\u1ebft To\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Cac_Tai_Lieu_Ke_Toan_Bat_Buoc_Phai_Lap\" title=\"C\u00e1c T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n B\u1eaft Bu\u1ed9c Ph\u1ea3i L\u1eadp\">C\u00e1c T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n B\u1eaft Bu\u1ed9c Ph\u1ea3i L\u1eadp<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Tai_Lieu_Ke_Toan\" title=\"T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n\">T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Bao_Cao_Kinh_Doanh\" title=\"B\u00e1o C\u00e1o Kinh Doanh\">B\u00e1o C\u00e1o Kinh Doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Phu_Luc_Chi_Tiet\" title=\"Ph\u1ee5 L\u1ee5c Chi Ti\u1ebft\">Ph\u1ee5 L\u1ee5c Chi Ti\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Kiem_Toan_Doi_Voi_Tai_Lieu_Ke_Toan_va_Cac_Tai_Lieu_Khac\" title=\"Ki\u1ec3m To\u00e1n \u0110\u1ed1i V\u1edbi T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n v\u00e0 C\u00e1c T\u00e0i Li\u1ec7u Kh\u00e1c\">Ki\u1ec3m To\u00e1n \u0110\u1ed1i V\u1edbi T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n v\u00e0 C\u00e1c T\u00e0i Li\u1ec7u Kh\u00e1c<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Kiem_Toan_Vien\" title=\"Ki\u1ec3m To\u00e1n Vi\u00ean\">Ki\u1ec3m To\u00e1n Vi\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Kiem_Toan_Vien_Ke_Toan\" title=\"Ki\u1ec3m To\u00e1n Vi\u00ean K\u1ebf To\u00e1n\">Ki\u1ec3m To\u00e1n Vi\u00ean K\u1ebf To\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Moi_Quan_He_Giua_Hai_Loai_Co_Quan_Kiem_Toan\" title=\"M\u1ed1i Quan H\u1ec7 Gi\u1eefa Hai Lo\u1ea1i C\u01a1 Quan Ki\u1ec3m To\u00e1n\">M\u1ed1i Quan H\u1ec7 Gi\u1eefa Hai Lo\u1ea1i C\u01a1 Quan Ki\u1ec3m To\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Phe_Duyet_Boi_Hoi_Dong_Quan_Tri_va_Dai_Hoi_Co_Dong\" title=\"Ph\u00ea Duy\u1ec7t B\u1edfi H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb v\u00e0 \u0110\u1ea1i H\u1ed9i C\u1ed5 \u0110\u00f4ng\">Ph\u00ea Duy\u1ec7t B\u1edfi H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb v\u00e0 \u0110\u1ea1i H\u1ed9i C\u1ed5 \u0110\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Cong_Bo_Thong_Tin_Den_Cac_Ben_Lien_Quan\" title=\"C\u00f4ng B\u1ed1 Th\u00f4ng Tin \u0110\u1ebfn C\u00e1c B\u00ean Li\u00ean Quan\">C\u00f4ng B\u1ed1 Th\u00f4ng Tin \u0110\u1ebfn C\u00e1c B\u00ean Li\u00ean Quan<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Luu_Tru_va_Xem_Xet\" title=\"L\u01b0u Tr\u1eef v\u00e0 Xem X\u00e9t\">L\u01b0u Tr\u1eef v\u00e0 Xem X\u00e9t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Cong_Bo_Quyet_Toan\" title=\"C\u00f4ng B\u1ed1 Quy\u1ebft To\u00e1n\">C\u00f4ng B\u1ed1 Quy\u1ebft To\u00e1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Hau_Qua_Phap_Ly_Cua_Vi_Pham_Thu_Tuc_Bai_Hoc_Tu_Vu_Kien_Dai_Dien_Co_Dong_Ngan_Hang_Daiwa\" title=\"H\u1eadu Qu\u1ea3 Ph\u00e1p L\u00fd C\u1ee7a Vi Ph\u1ea1m Th\u1ee7 T\u1ee5c: B\u00e0i H\u1ecdc T\u1eeb V\u1ee5 Ki\u1ec7n \u0110\u1ea1i Di\u1ec7n C\u1ed5 \u0110\u00f4ng Ng\u00e2n H\u00e0ng Daiwa\">H\u1eadu Qu\u1ea3 Ph\u00e1p L\u00fd C\u1ee7a Vi Ph\u1ea1m Th\u1ee7 T\u1ee5c: B\u00e0i H\u1ecdc T\u1eeb V\u1ee5 Ki\u1ec7n \u0110\u1ea1i Di\u1ec7n C\u1ed5 \u0110\u00f4ng Ng\u00e2n H\u00e0ng Daiwa<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/financial-settlement-procedure-japan\/#Tom_tat\" title=\"T\u00f3m t\u1eaft\">T\u00f3m t\u1eaft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Toan_Canh_Quy_Trinh_Quyet_Toan\"><\/span>To\u00e0n C\u1ea3nh Quy Tr\u00ecnh Quy\u1ebft To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Quy tr\u00ecnh quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n l\u00e0 m\u1ed9t chu\u1ed7i c\u00e1c b\u01b0\u1edbc h\u00e0ng n\u0103m, k\u1ebft th\u00fac khi k\u1ebft th\u00fac \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean (th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c trong v\u00f2ng 3 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh). Quy tr\u00ecnh n\u00e0y bao g\u1ed3m b\u1ed1n giai \u0111o\u1ea1n ph\u00e1p l\u00fd ch\u00ednh sau \u0111\u00e2y.<\/p>\n\n\n\n<ol start=\"1\">\n<li>L\u1eadp B\u00e1o C\u00e1o: C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u1eadp c\u00e1c t\u00e0i li\u1ec7u \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a m\u00ecnh cho m\u1ed7i n\u0103m t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 435 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/li>\n\n\n\n<li>Ki\u1ec3m To\u00e1n: C\u00e1c t\u00e0i li\u1ec7u \u0111\u00e3 l\u1eadp s\u1ebd \u0111\u01b0\u1ee3c ki\u1ec3m tra b\u1edfi c\u00e1c c\u01a1 quan ki\u1ec3m to\u00e1n nh\u01b0 ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n, t\u00f9y thu\u1ed9c v\u00e0o thi\u1ebft k\u1ebf c\u01a1 quan c\u1ee7a c\u00f4ng ty. \u0110\u00e2y l\u00e0 m\u1ed9t qu\u00e1 tr\u00ecnh quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady c\u1ee7a t\u00e0i li\u1ec7u, v\u00e0 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo \u0110i\u1ec1u 436 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/li>\n\n\n\n<li>Ph\u00ea Duy\u1ec7t: C\u00e1c t\u00e0i li\u1ec7u \u0111\u00e3 qua ki\u1ec3m to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u1ea7u ti\u00ean b\u1edfi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, sau \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t cu\u1ed1i c\u00f9ng b\u1edfi c\u1ed5 \u0111\u00f4ng t\u1ea1i \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean, ho\u1eb7c \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o cho c\u1ed5 \u0111\u00f4ng. Qu\u00e1 tr\u00ecnh ph\u00ea duy\u1ec7t n\u00e0y \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi \u0110i\u1ec1u 436 v\u00e0 \u0110i\u1ec1u 438 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/li>\n\n\n\n<li>C\u00f4ng B\u1ed1: N\u1ed9i dung quy\u1ebft to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai theo ph\u01b0\u01a1ng ph\u00e1p do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c \u0111\u1ec3 c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 xem x\u00e9t. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 d\u1ef1a tr\u00ean \u0110i\u1ec1u 440 v\u00e0 \u0110i\u1ec1u 442 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/li>\n<\/ol>\n\n\n\n<p>Vi\u1ec7c ghi ch\u00e9p c\u00e1c giao d\u1ecbch h\u00e0ng ng\u00e0y v\u00e0o s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft to\u00e1n l\u00e0 nh\u1eefng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n th\u1ef1c ti\u1ec5n c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd n\u00e0y. Tuy nhi\u00ean, b\u00e0i vi\u1ebft n\u00e0y s\u1ebd kh\u00f4ng t\u1eadp trung v\u00e0o ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 m\u00e0 s\u1ebd gi\u1ea3i th\u00edch v\u1ec1 ch\u00ednh c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd m\u00e0 Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n y\u00eau c\u1ea7u.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_Tai_Lieu_Ke_Toan_Bat_Buoc_Phai_Lap\"><\/span>C\u00e1c T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n B\u1eaft Bu\u1ed9c Ph\u1ea3i L\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110i\u1ec1u 435 Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (n\u0103m 2005) y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u1eadp c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 v\u00e0 b\u00e1o c\u00e1o kinh doanh cho t\u1eebng n\u0103m t\u00e0i ch\u00ednh, c\u00f9ng v\u1edbi c\u00e1c ph\u1ee5 l\u1ee5c chi ti\u1ebft k\u00e8m theo. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 &#8220;c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n,&#8221; v\u00e0 l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c tr\u1ea1ng kinh doanh c\u1ee7a c\u00f4ng ty cho c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<p>Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n ph\u1ea3i l\u1eadp bao g\u1ed3m nh\u01b0 sau.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tai_Lieu_Ke_Toan\"><\/span>T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Theo \u0110i\u1ec1u 59 Kho\u1ea3n 1 c\u1ee7a Quy t\u1eafc K\u1ebf to\u00e1n C\u00f4ng ty Nh\u1eadt B\u1ea3n (n\u0103m 2005), t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a bao g\u1ed3m 4 lo\u1ea1i t\u00e0i li\u1ec7u sau:<\/p>\n\n\n\n<ul>\n<li>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: T\u00e0i li\u1ec7u n\u00e0y th\u1ec3 hi\u1ec7n t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, l\u00e0m r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: T\u00e0i li\u1ec7u n\u00e0y so s\u00e1nh doanh thu v\u00e0 chi ph\u00ed trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ec3 hi\u1ec7n l\u1ee3i nhu\u1eadn ho\u1eb7c l\u1ed7, l\u00e0m r\u00f5 k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu: T\u00e0i li\u1ec7u n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong su\u1ed1t m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/li>\n\n\n\n<li>B\u1ea3ng thuy\u1ebft minh: T\u00e0i li\u1ec7u n\u00e0y ghi ch\u00e9p c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng v\u00e0 c\u00e1c ch\u00fa th\u00edch \u0111\u1ec3 b\u1ed5 sung cho n\u1ed9i dung c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n tr\u00ean.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_Cao_Kinh_Doanh\"><\/span>B\u00e1o C\u00e1o Kinh Doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Trong khi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o kinh doanh l\u00e0 b\u00e1o c\u00e1o gi\u1ea3i th\u00edch b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn t\u00ecnh h\u00ecnh hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty, nh\u01b0 n\u1ed9i dung kinh doanh, t\u00ecnh h\u00ecnh c\u1ee7a c\u00e1c gi\u00e1m \u0111\u1ed1c, v\u00e0 t\u00ecnh tr\u1ea1ng c\u1ed5 phi\u1ebfu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phu_Luc_Chi_Tiet\"><\/span>Ph\u1ee5 L\u1ee5c Chi Ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110\u00e2y l\u00e0 c\u00e1c t\u00e0i li\u1ec7u cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft h\u01a1n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ec3 b\u1ed5 sung cho n\u1ed9i dung c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o kinh doanh.<\/p>\n\n\n\n<p>V\u1ec1 tr\u00e1ch nhi\u1ec7m l\u1eadp c\u00e1c t\u00e0i li\u1ec7u n\u00e0y, Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 r\u00e0ng, nh\u01b0ng th\u00f4ng th\u01b0\u1eddng, gi\u00e1m \u0111\u1ed1c \u0111\u1ea1i di\u1ec7n ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00f4ng ty s\u1ebd \u0111\u1ea3m nh\u1eadn tr\u00e1ch nhi\u1ec7m n\u00e0y.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kiem_Toan_Doi_Voi_Tai_Lieu_Ke_Toan_va_Cac_Tai_Lieu_Khac\"><\/span>Ki\u1ec3m To\u00e1n \u0110\u1ed1i V\u1edbi T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n v\u00e0 C\u00e1c T\u00e0i Li\u1ec7u Kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110i\u1ec1u 436 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh r\u1eb1ng c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi ki\u1ec3m to\u00e1n vi\u00ean ho\u1eb7c ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t b\u1edfi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c \u0111\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t quy tr\u00ecnh c\u1ef1c k\u1ef3 quan tr\u1ecdng nh\u1eb1m ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u t\u1eeb m\u1ed9t g\u00f3c \u0111\u1ed9 \u0111\u1ed9c l\u1eadp v\u1edbi ban qu\u1ea3n l\u00fd. Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n thi\u1ebft l\u1eadp hai lo\u1ea1i c\u01a1 quan ki\u1ec3m to\u00e1n t\u00f9y theo quy m\u00f4 v\u00e0 h\u00ecnh th\u1ee9c c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kiem_Toan_Vien\"><\/span>Ki\u1ec3m To\u00e1n Vi\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 c\u01a1 quan n\u1ed9i b\u1ed9 c\u1ee7a c\u00f4ng ty, v\u1edbi nhi\u1ec7m v\u1ee5 ch\u00ednh l\u00e0 ki\u1ec3m tra xem vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a gi\u00e1m \u0111\u1ed1c c\u00f3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty hay kh\u00f4ng. Trong quy tr\u00ecnh quy\u1ebft to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n t\u1eeb g\u00f3c \u0111\u1ed9 &#8220;t\u00ednh h\u1ee3p ph\u00e1p,&#8221; \u0111\u1eb7c bi\u1ec7t l\u00e0 \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o kinh doanh v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c c\u1ee7a n\u00f3, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ch\u00fang ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kiem_Toan_Vien_Ke_Toan\"><\/span>Ki\u1ec3m To\u00e1n Vi\u00ean K\u1ebf To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ng\u01b0\u1ee3c l\u1ea1i, ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n ph\u1ea3i l\u00e0 k\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng ho\u1eb7c c\u00f4ng ty ki\u1ec3m to\u00e1n, v\u00e0 l\u00e0 chuy\u00ean gia b\u00ean ngo\u00e0i \u0111\u1ed9c l\u1eadp v\u1edbi c\u00f4ng ty. Vi\u1ec7c b\u1ed5 nhi\u1ec7m ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty l\u1edbn (c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 5 t\u1ef7 y\u00ean tr\u1edf l\u00ean ho\u1eb7c t\u1ed5ng n\u1ee3 t\u1eeb 200 t\u1ef7 y\u00ean tr\u1edf l\u00ean). Nhi\u1ec7m v\u1ee5 c\u1ee7a h\u1ecd l\u00e0 ki\u1ec3m to\u00e1n &#8220;t\u00ednh ch\u00ednh x\u00e1c&#8221; c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c c\u1ee7a ch\u00fang theo c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n chuy\u00ean m\u00f4n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Moi_Quan_He_Giua_Hai_Loai_Co_Quan_Kiem_Toan\"><\/span>M\u1ed1i Quan H\u1ec7 Gi\u1eefa Hai Lo\u1ea1i C\u01a1 Quan Ki\u1ec3m To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Hai lo\u1ea1i ki\u1ec3m to\u00e1n n\u00e0y kh\u00f4ng tr\u00f9ng l\u1eb7p m\u00e0 \u0111\u00f3ng vai tr\u00f2 b\u1ed5 sung cho nhau. Trong khi ki\u1ec3m to\u00e1n vi\u00ean gi\u00e1m s\u00e1t t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a gi\u00e1m \u0111\u1ed1c, ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00e1c con s\u1ed1 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n. H\u1ec7 th\u1ed1ng ki\u1ec3m tra k\u00e9p n\u00e0y l\u00e0 m\u1ed9t trong nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m quan tr\u1ecdng c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n. Sau khi ho\u00e0n th\u00e0nh ki\u1ec3m to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n s\u1ebd l\u1eadp b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n (\u0111\u1ed1i v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n l\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n) ghi l\u1ea1i k\u1ebft qu\u1ea3 v\u00e0 \u00fd ki\u1ebfn c\u1ee7a h\u1ecd, v\u00e0 th\u00f4ng b\u00e1o cho gi\u00e1m \u0111\u1ed1c. B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u00e0y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft cho quy tr\u00ecnh ph\u00ea duy\u1ec7t ti\u1ebfp theo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Phe_Duyet_Boi_Hoi_Dong_Quan_Tri_va_Dai_Hoi_Co_Dong\"><\/span>Ph\u00ea Duy\u1ec7t B\u1edfi H\u1ed9i \u0110\u1ed3ng Qu\u1ea3n Tr\u1ecb v\u00e0 \u0110\u1ea1i H\u1ed9i C\u1ed5 \u0110\u00f4ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n sau khi \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n s\u1ebd tr\u1ea3i qua quy tr\u00ecnh ph\u00ea duy\u1ec7t hai giai \u0111o\u1ea1n b\u1edfi H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng, t\u1eeb \u0111\u00f3 x\u00e1c nh\u1eadn quy\u1ebft to\u00e1n ch\u00ednh th\u1ee9c c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Tr\u01b0\u1edbc ti\u00ean, gi\u00e1m \u0111\u1ed1c nh\u1eadn b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 c\u1ea7n nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 ph\u00ea duy\u1ec7t. \u0110\u00e2y l\u00e0 y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 436 Kho\u1ea3n 3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (2005).<\/p>\n\n\n\n<p>Sau khi \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ph\u00ea duy\u1ec7t, gi\u00e1m \u0111\u1ed1c s\u1ebd tr\u00ecnh b\u00e0y ho\u1eb7c cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t cho \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean (theo \u0110i\u1ec1u 438 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c chia th\u00e0nh hai m\u00f4 h\u00ecnh: nguy\u00ean t\u1eafc v\u00e0 ngo\u1ea1i l\u1ec7.<\/p>\n\n\n\n<p>Theo nguy\u00ean t\u1eafc, d\u1ef1a tr\u00ean \u0110i\u1ec1u 438 Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i nh\u1eadn \u0111\u01b0\u1ee3c ngh\u1ecb quy\u1ebft ph\u00ea duy\u1ec7t t\u1eeb \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean. \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o kinh doanh, ch\u1ec9 c\u1ea7n b\u00e1o c\u00e1o n\u1ed9i dung cho \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng l\u00e0 \u0111\u1ee7.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f3 thi\u1ebft l\u1eadp ki\u1ec3m to\u00e1n vi\u00ean, \u0110i\u1ec1u 439 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u01b0a ra quy \u0111\u1ecbnh ngo\u1ea1i l\u1ec7 quan tr\u1ecdng. N\u1ebfu \u0111\u00e1p \u1ee9ng t\u1ea5t c\u1ea3 c\u00e1c y\u00eau c\u1ea7u sau, ngh\u1ecb quy\u1ebft ph\u00ea duy\u1ec7t t\u1eeb \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n thi\u1ebft, ch\u1ec9 c\u1ea7n b\u00e1o c\u00e1o t\u1eeb gi\u00e1m \u0111\u1ed1c l\u00e0 \u0111\u1ee7.<\/p>\n\n\n\n<ol start=\"1\">\n<li>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n\n\n\n<li>Trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean (ho\u1eb7c h\u1ed9i \u0111\u1ed3ng ki\u1ec3m to\u00e1n), kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p.<\/li>\n<\/ol>\n\n\n\n<p>Quy \u0111\u1ecbnh ngo\u1ea1i l\u1ec7 n\u00e0y cho th\u1ea5y Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u1eb7t ni\u1ec1m tin l\u1edbn v\u00e0o s\u1ef1 &#8220;ch\u1ee9ng nh\u1eadn&#8221; c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i. Khi c\u00f3 ki\u1ec3m to\u00e1n ch\u1ea5t l\u01b0\u1ee3ng cao t\u1eeb b\u00ean ngo\u00e0i v\u00e0 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o, quy tr\u00ecnh ph\u00ea duy\u1ec7t ph\u1ee9c t\u1ea1p t\u1ea1i \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u01b0\u1ee3c b\u1ecf, nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>&#8220;\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n&#8221; \u1edf \u0111\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n do ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0a ra. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n ch\u1ee7 y\u1ebfu c\u00f3 4 lo\u1ea1i sau, v\u00e0 n\u1ed9i dung c\u1ee7a ch\u00fang li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 tin c\u1eady c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<ul>\n<li>\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n: \u0110\u00e2y l\u00e0 \u0111\u00e1nh gi\u00e1 t\u1ed1t nh\u1ea5t, \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c cho l\u00e0 th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c \u1edf m\u1ecdi kh\u00eda c\u1ea1nh quan tr\u1ecdng.<\/li>\n\n\n\n<li>\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn c\u00f3 \u0111i\u1ec1u ki\u1ec7n: \u0110\u01b0\u1ee3c \u0111\u01b0a ra khi c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m kh\u00f4ng ph\u00f9 h\u1ee3p, nh\u01b0ng \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u00fang l\u00e0 h\u1ea1n ch\u1ebf v\u00e0 t\u00ednh ch\u00ednh x\u00e1c t\u1ed5ng th\u1ec3 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/li>\n\n\n\n<li>\u00dd ki\u1ebfn kh\u00f4ng ch\u1ea5p nh\u1eadn: \u0110\u01b0\u1ee3c \u0111\u01b0a ra khi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c t\u1ed5ng th\u1ec3 v\u00e0 c\u00f3 sai s\u00f3t nghi\u00eam tr\u1ecdng.<\/li>\n\n\n\n<li>\u00dd ki\u1ebfn kh\u00f4ng th\u1ec3 \u0111\u01b0a ra: \u0110\u01b0\u1ee3c \u0111\u01b0a ra khi kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m to\u00e1n quan tr\u1ecdng v\u00e0 kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn.<\/li>\n<\/ul>\n\n\n\n<p>B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m t\u1eaft m\u1ed1i quan h\u1ec7 gi\u1eefa nguy\u00ean t\u1eafc v\u00e0 ngo\u1ea1i l\u1ec7.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>M\u1ee5c<\/td><td>Quy tr\u00ecnh Nguy\u00ean t\u1eafc<\/td><td>Quy tr\u00ecnh Ngo\u1ea1i l\u1ec7 (Quy \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t)<\/td><\/tr><\/thead><tbody><tr><td>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/td><td>\u0110i\u1ec1u 438 Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/td><td>\u0110i\u1ec1u 439 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n<\/td><\/tr><tr><td>C\u00f4ng ty \u00e1p d\u1ee5ng<\/td><td>T\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/td><td>C\u00f4ng ty c\u00f3 thi\u1ebft l\u1eadp ki\u1ec3m to\u00e1n vi\u00ean<\/td><\/tr><tr><td>\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n c\u1ea7n thi\u1ebft<\/td><td>Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh \u0111\u1eb7c bi\u1ec7t<\/td><td>\u00dd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean, v\u00e0 kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn ph\u1ea3n \u0111\u1ed1i t\u1eeb ki\u1ec3m to\u00e1n vi\u00ean<\/td><\/tr><tr><td>Quy tr\u00ecnh t\u1ea1i \u0110\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng<\/td><td>C\u1ea7n ngh\u1ecb quy\u1ebft ph\u00ea duy\u1ec7t t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/td><td>Ch\u1ec9 c\u1ea7n b\u00e1o c\u00e1o n\u1ed9i dung t\u00e0i li\u1ec7u k\u1ebf to\u00e1n<\/td><\/tr><tr><td>Hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd<\/td><td>Quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a c\u1ed5 \u0111\u00f4ng<\/td><td>Quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_Bo_Thong_Tin_Den_Cac_Ben_Lien_Quan\"><\/span>C\u00f4ng B\u1ed1 Th\u00f4ng Tin \u0110\u1ebfn C\u00e1c B\u00ean Li\u00ean Quan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ed9i dung quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c b\u00e1o c\u00e1o t\u1ea1i \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng kh\u00f4ng ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i trong n\u1ed9i b\u1ed9 c\u00f4ng ty. Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh hai ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 th\u00f4ng tin ch\u00ednh nh\u1eb1m b\u1ea3o v\u1ec7 c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Luu_Tru_va_Xem_Xet\"><\/span>L\u01b0u Tr\u1eef v\u00e0 Xem X\u00e9t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110i\u1ec1u 442 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u01b0u tr\u1eef c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn, b\u00e1o c\u00e1o kinh doanh v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh trong v\u00f2ng 5 n\u0103m, b\u1eaft \u0111\u1ea7u t\u1eeb m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh tr\u01b0\u1edbc \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean. C\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 y\u00eau c\u1ea7u xem x\u00e9t ho\u1eb7c nh\u1eadn b\u1ea3n sao c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u n\u00e0y b\u1ea5t c\u1ee9 l\u00fac n\u00e0o trong gi\u1edd l\u00e0m vi\u1ec7c c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>Quy\u1ec1n y\u00eau c\u1ea7u xem x\u00e9t n\u00e0y kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch h\u00ecnh th\u1ee9c. \u0110\u00e2y l\u00e0 c\u00f4ng c\u1ee5 t\u00edch c\u1ef1c \u0111\u1ec3 c\u00e1c b\u00ean li\u00ean quan b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh. V\u00ed d\u1ee5, ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng quy\u1ec1n n\u00e0y \u0111\u1ec3 \u0111i\u1ec1u tra t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u00e1c v\u00e0 l\u1eadp chi\u1ebfn l\u01b0\u1ee3c thu h\u1ed3i n\u1ee3. \u0110\u1ed1i v\u1edbi c\u1ed5 \u0111\u00f4ng, \u0111\u00e2y l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n quan tr\u1ecdng \u0111\u1ec3 gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ban qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u tra khi c\u00f3 nghi ng\u1edd v\u1ec1 h\u00e0nh vi sai tr\u00e1i.<\/p>\n\n\n\n<p>\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 khi y\u00eau c\u1ea7u xem x\u00e9t c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 kh\u00f4ng c\u1ea7n ph\u1ea3i n\u00eau r\u00f5 l\u00fd do. \u0110i\u1ec1u n\u00e0y tr\u00e1i ng\u01b0\u1ee3c v\u1edbi vi\u1ec7c y\u00eau c\u1ea7u xem x\u00e9t s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ch\u00ednh, n\u01a1i c\u1ea7n c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng nh\u01b0 \u0111i\u1ec1u tra \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n l\u1ee3i. N\u1ebfu c\u00f4ng ty t\u1eeb ch\u1ed1i y\u00eau c\u1ea7u xem x\u00e9t n\u00e0y m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng, gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh l\u00ean \u0111\u1ebfn 1 tri\u1ec7u y\u00ean theo \u0110i\u1ec1u 976, Kho\u1ea3n 4 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cong_Bo_Quyet_Toan\"><\/span>C\u00f4ng B\u1ed1 Quy\u1ebft To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>M\u1ed9t ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 kh\u00e1c l\u00e0 c\u00f4ng b\u1ed1 quy\u1ebft to\u00e1n. \u0110i\u1ec1u 440 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh r\u1eb1ng c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i c\u00f4ng b\u1ed1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (v\u00e0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u00f9ng b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty l\u1edbn) ngay sau khi k\u1ebft th\u00fac \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1eadm tr\u1ec5. C\u00f4ng b\u1ed1 c\u00f3 ngh\u0129a l\u00e0 th\u00f4ng b\u00e1o r\u1ed9ng r\u00e3i th\u00f4ng tin \u0111\u1ebfn c\u00f4ng ch\u00fang.<\/p>\n\n\n\n<p>C\u00f4ng ty c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng th\u1ee9c sau, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty:<\/p>\n\n\n\n<ol start=\"1\">\n<li>C\u00f4ng b\u00e1o: L\u00e0 t\u1edd b\u00e1o ch\u00ednh th\u1ee9c do Ch\u00ednh ph\u1ee7 Nh\u1eadt B\u1ea3n ph\u00e1t h\u00e0nh. Chi ph\u00ed \u0111\u0103ng t\u1ea3i t\u01b0\u01a1ng \u0111\u1ed1i th\u1ea5p v\u00e0 ch\u1ec9 c\u1ea7n c\u00f4ng b\u1ed1 &#8220;t\u00f3m t\u1eaft&#8221; c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>B\u00e1o h\u00e0ng ng\u00e0y: L\u00e0 b\u00e1o h\u00e0ng ng\u00e0y \u0111\u0103ng t\u1ea3i c\u00e1c v\u1ea5n \u0111\u1ec1 th\u1eddi s\u1ef1. T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00f4ng b\u00e1o, ch\u1ec9 c\u1ea7n c\u00f4ng b\u1ed1 &#8220;t\u00f3m t\u1eaft&#8221; nh\u01b0ng chi ph\u00ed \u0111\u0103ng t\u1ea3i r\u1ea5t cao.<\/li>\n\n\n\n<li>C\u00f4ng b\u1ed1 \u0111i\u1ec7n t\u1eed: L\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u0103ng t\u1ea3i tr\u00ean trang web c\u1ee7a c\u00f4ng ty. Chi ph\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m th\u1ea5p, nh\u01b0ng n\u1ed9i dung \u0111\u0103ng t\u1ea3i ph\u1ea3i l\u00e0 &#8220;to\u00e0n v\u0103n&#8221; v\u00e0 ph\u1ea3i duy tr\u00ec li\u00ean t\u1ee5c trong 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean.<\/li>\n<\/ol>\n\n\n\n<p>N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 quy\u1ebft to\u00e1n, gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh l\u00ean \u0111\u1ebfn 1 tri\u1ec7u y\u00ean theo \u0110i\u1ec1u 976, Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<p>\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng b\u1ed1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>M\u1ee5c<\/td><td>C\u00f4ng b\u00e1o<\/td><td>B\u00e1o h\u00e0ng ng\u00e0y<\/td><td>C\u00f4ng b\u1ed1 \u0111i\u1ec7n t\u1eed<\/td><\/tr><\/thead><tbody><tr><td>N\u1ed9i dung \u0111\u0103ng t\u1ea3i<\/td><td>T\u00f3m t\u1eaft<\/td><td>T\u00f3m t\u1eaft<\/td><td>To\u00e0n v\u0103n<\/td><\/tr><tr><td>Th\u1eddi gian \u0111\u0103ng t\u1ea3i<\/td><td>Ho\u00e0n t\u1ea5t sau m\u1ed9t l\u1ea7n \u0111\u0103ng<\/td><td>Ho\u00e0n t\u1ea5t sau m\u1ed9t l\u1ea7n \u0111\u0103ng<\/td><td>Li\u00ean t\u1ee5c 5 n\u0103m<\/td><\/tr><tr><td>Chi ph\u00ed \u01b0\u1edbc t\u00ednh<\/td><td>Th\u1ea5p (kho\u1ea3ng v\u00e0i ch\u1ee5c ngh\u00ecn y\u00ean)<\/td><td>Cao (tr\u00ean v\u00e0i tr\u0103m ngh\u00ecn y\u00ean)<\/td><td>Th\u1ea5p (c\u00f3 th\u1ec3 mi\u1ec5n ph\u00ed n\u1ebfu tr\u00ean trang web c\u1ee7a c\u00f4ng ty)<\/td><\/tr><tr><td>\u01afu \u0111i\u1ec3m ch\u00ednh<\/td><td>Chi ph\u00ed th\u1ea5p, th\u1ee7 t\u1ee5c \u0111\u01a1n gi\u1ea3n<\/td><td>\u0110\u1ed9 ph\u1ed5 bi\u1ebfn cao<\/td><td>Chi ph\u00ed th\u1ea5p, l\u01b0\u1ee3ng th\u00f4ng tin l\u1edbn<\/td><\/tr><tr><td>Nh\u01b0\u1ee3c \u0111i\u1ec3m ch\u00ednh<\/td><td>\u0110\u1ed9 ph\u1ed5 bi\u1ebfn th\u1ea5p<\/td><td>Chi ph\u00ed r\u1ea5t cao<\/td><td>Y\u00eau c\u1ea7u c\u00f4ng b\u1ed1 to\u00e0n v\u0103n, duy tr\u00ec li\u00ean t\u1ee5c 5 n\u0103m<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hau_Qua_Phap_Ly_Cua_Vi_Pham_Thu_Tuc_Bai_Hoc_Tu_Vu_Kien_Dai_Dien_Co_Dong_Ngan_Hang_Daiwa\"><\/span>H\u1eadu Qu\u1ea3 Ph\u00e1p L\u00fd C\u1ee7a Vi Ph\u1ea1m Th\u1ee7 T\u1ee5c: B\u00e0i H\u1ecdc T\u1eeb V\u1ee5 Ki\u1ec7n \u0110\u1ea1i Di\u1ec7n C\u1ed5 \u0110\u00f4ng Ng\u00e2n H\u00e0ng Daiwa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, khi vi ph\u1ea1m c\u00e1c th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n, c\u00e1c gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n. Tuy nhi\u00ean, h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf \u0111\u00f3. N\u1ebfu s\u1ef1 thi\u1ebfu s\u00f3t trong th\u1ee7 t\u1ee5c l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd nghi\u00eam tr\u1ecdng h\u01a1n, c\u00e1c gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00e1 nh\u00e2n kh\u1ed5ng l\u1ed3.<\/p>\n\n\n\n<p>B\u00e0i h\u1ecdc n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng nh\u1ea5t qua ph\u00e1n quy\u1ebft ng\u00e0y 20 th\u00e1ng 9 n\u0103m 2000 c\u1ee7a T\u00f2a \u00e1n Qu\u1eadn Osaka li\u00ean quan \u0111\u1ebfn v\u1ee5 ki\u1ec7n \u0111\u1ea1i di\u1ec7n c\u1ed5 \u0111\u00f4ng c\u1ee7a Ng\u00e2n h\u00e0ng Daiwa. Trong v\u1ee5 vi\u1ec7c n\u00e0y, m\u1ed9t nh\u00e2n vi\u00ean c\u1ee7a chi nh\u00e1nh New York c\u1ee7a Ng\u00e2n h\u00e0ng Daiwa (th\u1eddi \u0111i\u1ec3m \u0111\u00f3) \u0111\u00e3 g\u00e2y ra kho\u1ea3n l\u1ed7 kh\u1ed5ng l\u1ed3 l\u00ean t\u1edbi kho\u1ea3ng 11 t\u1ef7 USD th\u00f4ng qua c\u00e1c giao d\u1ecbch ngo\u00e0i s\u1ed5 s\u00e1ch. V\u1ea5n \u0111\u1ec1 nghi\u00eam tr\u1ecdng h\u01a1n l\u00e0 ban l\u00e3nh \u0111\u1ea1o \u0111\u00e3 kh\u00f4ng b\u00e1o c\u00e1o s\u1ef1 vi\u1ec7c n\u00e0y cho c\u01a1 quan t\u00e0i ch\u00ednh Hoa K\u1ef3 sau khi ph\u00e1t hi\u1ec7n, v\u00e0 \u0111\u00e3 ti\u1ebfn h\u00e0nh che gi\u1ea5u c\u00f3 t\u1ed5 ch\u1ee9c. K\u1ebft qu\u1ea3 l\u00e0, Ng\u00e2n h\u00e0ng Daiwa b\u1ecb truy t\u1ed1 h\u00ecnh s\u1ef1 t\u1ea1i Hoa K\u1ef3, b\u1ecb ph\u1ea1t 340 tri\u1ec7u USD v\u00e0 b\u1ecb c\u1ea5m ho\u1ea1t \u0111\u1ed9ng tr\u00ean th\u1ecb tr\u01b0\u1eddng Hoa K\u1ef3.<\/p>\n\n\n\n<p>Ph\u00e1n quy\u1ebft c\u1ee7a t\u00f2a \u00e1n trong v\u1ee5 vi\u1ec7c n\u00e0y l\u00e0 m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong l\u1ecbch s\u1eed qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p c\u1ee7a Nh\u1eadt B\u1ea3n. Ph\u00e1n quy\u1ebft \u0111\u00e3 l\u00e0m r\u00f5 r\u1eb1ng c\u00e1c gi\u00e1m \u0111\u1ed1c c\u00f3 ngh\u0129a v\u1ee5 x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 qu\u1ea3n l\u00fd r\u1ee7i ro trong c\u00f4ng ty v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a ngh\u0129a v\u1ee5 ch\u00fa \u00fd c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u1ed1t (ngh\u0129a v\u1ee5 ch\u00fa \u00fd c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u1ed1t).<\/p>\n\n\n\n<p>Chu\u1ed7i th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n m\u00e0 b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 gi\u1ea3i th\u00edch, bao g\u1ed3m vi\u1ec7c l\u1eadp c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c, ki\u1ec3m to\u00e1n t\u1eeb m\u1ed9t v\u1ecb tr\u00ed \u0111\u1ed9c l\u1eadp, v\u00e0 quy tr\u00ecnh ph\u00ea duy\u1ec7t nghi\u00eam ng\u1eb7t b\u1edfi h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ch\u00ednh l\u00e0 c\u1ed1t l\u00f5i c\u1ee7a h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 n\u00e0y. C\u00e1c gi\u00e1m \u0111\u1ed1c c\u1ee7a Ng\u00e2n h\u00e0ng Daiwa kh\u00f4ng ch\u1ec9 th\u1ea5t b\u1ea1i trong vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 ng\u0103n ch\u1eb7n v\u00e0 ph\u00e1t hi\u1ec7n c\u00e1c giao d\u1ecbch b\u1ea5t h\u1ee3p ph\u00e1p, m\u00e0 c\u00f2n vi ph\u1ea1m nghi\u00eam tr\u1ecdng ngh\u0129a v\u1ee5 c\u1ee7a h\u1ecd th\u00f4ng qua h\u00e0nh vi che gi\u1ea5u sau khi v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n. K\u1ebft qu\u1ea3 l\u00e0, kh\u00f4ng ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n, m\u00e0 c\u00e1c gi\u00e1m \u0111\u1ed1c c\u00f2n b\u1ecb y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00e1 nh\u00e2n v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n v\u01b0\u1ee3t qu\u00e1 8 t\u1ef7 USD, m\u1ed9t h\u00ecnh ph\u1ea1t c\u1ef1c k\u1ef3 nghi\u00eam kh\u1eafc.<\/p>\n\n\n\n<p>\u00c1n l\u1ec7 n\u00e0y cho th\u1ea5y r\u1eb1ng th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng vi\u1ec7c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n. N\u00f3 l\u00e0 th\u01b0\u1edbc \u0111o \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 li\u1ec7u c\u00e1c gi\u00e1m \u0111\u1ed1c c\u00f3 qu\u1ea3n tr\u1ecb c\u00f4ng ty m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p hay kh\u00f4ng. Nh\u1eefng sai s\u00f3t nh\u1ecf trong th\u1ee7 t\u1ee5c c\u00f3 th\u1ec3 l\u00e0 b\u1eb1ng ch\u1ee9ng c\u1ee7a vi ph\u1ea1m ngh\u0129a v\u1ee5 ch\u00fa \u00fd c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u1ed1t, d\u1eabn \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n nghi\u00eam tr\u1ecdng.<\/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>Quy tr\u00ecnh quy\u1ebft to\u00e1n do Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh, t\u1eeb vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn ki\u1ec3m to\u00e1n, ph\u00ea duy\u1ec7t v\u00e0 c\u00f4ng khai, l\u00e0 m\u1ed9t khung ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf tinh vi nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh l\u00e0nh m\u1ea1nh v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 v\u00e0 l\u00e0 y\u1ebfu t\u1ed1 kh\u00f4ng th\u1ec3 thi\u1ebfu trong h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1eafc ch\u1eafn t\u1eebng quy tr\u00ecnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 gi\u00e0nh \u0111\u01b0\u1ee3c s\u1ef1 tin t\u01b0\u1edfng t\u1eeb c\u00e1c b\u00ean li\u00ean quan nh\u01b0 c\u1ed5 \u0111\u00f4ng, ch\u1ee7 n\u1ee3 v\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Ng\u00e2n h\u00e0ng Daiwa (Ng\u00e2n h\u00e0ng \u0110\u1ea1i H\u00f2a) cho th\u1ea5y, vi\u1ec7c tu\u00e2n th\u1ee7 quy tr\u00ecnh n\u00e0y c\u0169ng l\u00e0 tuy\u1ebfn ph\u00f2ng th\u1ee7 t\u1ed1i thi\u1ec3u \u0111\u1ec3 gi\u00e1m \u0111\u1ed1c tr\u00e1nh tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a m\u00ecnh v\u00e0 b\u1ea3o v\u1ec7 kh\u1ecfi c\u00e1c r\u1ee7i ro qu\u1ea3n l\u00fd nghi\u00eam tr\u1ecdng.<\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng Lu\u1eadt Monolith c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m trong vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n, bao g\u1ed3m quy tr\u00ecnh quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch trong b\u00e0i vi\u1ebft n\u00e0y, cho nhi\u1ec1u kh\u00e1ch h\u00e0ng trong n\u01b0\u1edbc Nh\u1eadt B\u1ea3n. V\u0103n ph\u00f2ng ch\u00fang t\u00f4i c\u00f3 nhi\u1ec1u lu\u1eadt s\u01b0 n\u00f3i ti\u1ebfng Anh c\u00f3 b\u1eb1ng c\u1ea5p lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f3 kh\u1ea3 n\u0103ng cung c\u1ea5p h\u1ed7 tr\u1ee3 to\u00e0n di\u1ec7n t\u1eeb g\u00f3c \u0111\u1ed9 chuy\u00ean m\u00f4n \u0111\u1ec3 gi\u00fap c\u00e1c kh\u00e1ch h\u00e0ng kinh doanh qu\u1ed1c t\u1ebf tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ph\u1ee9c t\u1ea1p c\u1ee7a Nh\u1eadt B\u1ea3n v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro ph\u00e1p l\u00fd m\u1ed9t c\u00e1ch th\u00edch h\u1ee3p. N\u1ebfu c\u1ea7n s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb chuy\u00ean gia trong vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng tu\u00e2n th\u1ee7 quy tr\u00ecnh quy\u1ebft to\u00e1n ho\u1eb7c t\u01b0 v\u1ea5n v\u1ec1 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee7a gi\u00e1m \u0111\u1ed1c, xin vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ea1i Nh\u1eadt B\u1ea3n, &#8220;quy\u1ebft to\u00e1n&#8221; \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi k\u1ebft th\u00fac m\u1ed7i n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. \u0110\u00e2y  [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":71278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,85],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71277"}],"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=71277"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71277\/revisions"}],"predecessor-version":[{"id":71665,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71277\/revisions\/71665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/71278"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=71277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=71277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=71277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}