{"id":71279,"date":"2025-09-02T15:13:11","date_gmt":"2025-09-02T06:13:11","guid":{"rendered":"https:\/\/monolith.law\/vi\/?p=71279"},"modified":"2025-10-17T00:29:37","modified_gmt":"2025-10-16T15:29:37","slug":"accounting-books-financials-japan","status":"publish","type":"post","link":"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan","title":{"rendered":"Gi\u1ea3i th\u00edch v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u t\u00ednh to\u00e1n theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n"},"content":{"rendered":"\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Nh\u1eadt B\u1ea3n, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n do Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch c\u1ee7a c\u00f4ng ty, duy tr\u00ec ni\u1ec1m tin c\u1ee7a c\u00e1c b\u00ean li\u00ean quan v\u00e0 \u0111\u1ea3m b\u1ea3o ban l\u00e3nh \u0111\u1ea1o th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u1ee7a m\u00ecnh. Ba tr\u1ee5 c\u1ed9t trung t\u00e2m trong vi\u1ec7c hi\u1ec3u ngh\u0129a v\u1ee5 n\u00e0y l\u00e0 &#8220;s\u1ed5 k\u1ebf to\u00e1n&#8221;, &#8220;t\u00e0i li\u1ec7u t\u00ednh to\u00e1n&#8221; v\u00e0 &#8220;b\u00e1o c\u00e1o kinh doanh&#8221;. M\u1eb7c d\u00f9 m\u1ed7i y\u1ebfu t\u1ed1 n\u00e0y c\u00f3 vai tr\u00f2 kh\u00e1c nhau, nh\u01b0ng ch\u00fang li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd v\u1edbi nhau, t\u1ea1o th\u00e0nh m\u1ed9t khung to\u00e0n di\u1ec7n \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c tr\u1ea1ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u1ea3 trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc.<\/p>\n\n\n\n<p>Ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp, n\u1ed9i dung v\u00e0 l\u01b0u tr\u1eef c\u00e1c t\u00e0i li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi &#8220;s\u1ed5 k\u1ebf to\u00e1n&#8221; ghi ch\u00e9p c\u00e1c giao d\u1ecbch h\u00e0ng ng\u00e0y, \u0110i\u1ec1u 432 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd, v\u00e0 \u0111\u1ed1i v\u1edbi &#8220;t\u00e0i li\u1ec7u t\u00ednh to\u00e1n&#8221; t\u00f3m t\u1eaft t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh h\u00e0ng n\u0103m v\u00e0 &#8220;b\u00e1o c\u00e1o kinh doanh&#8221; gi\u1ea3i th\u00edch t\u1ed5ng quan v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0110i\u1ec1u 435 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n l\u00e0 c\u01a1 s\u1edf. N\u1ebfu vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh n\u00e0y, c\u00e1c gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd c\u00e1 nh\u00e2n, v\u00e0 h\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 r\u1ea5t nghi\u00eam tr\u1ecdng.<\/p>\n\n\n\n<p>Tuy nhi\u00ean, vi\u1ec7c tu\u00e2n th\u1ee7 th\u1ef1c t\u1ebf kh\u00f4ng ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 hi\u1ec3u c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a Lu\u1eadt C\u00f4ng ty. V\u00ed d\u1ee5, v\u1ec1 th\u1eddi gian l\u01b0u tr\u1eef t\u00e0i li\u1ec7u, Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n y\u00eau c\u1ea7u l\u01b0u tr\u1eef trong 10 n\u0103m, trong khi Lu\u1eadt Thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh nguy\u00ean t\u1eafc l\u00e0 7 n\u0103m. H\u01a1n n\u1eefa, v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a s\u1ed1 h\u00f3a trong nh\u1eefng n\u0103m g\u1ea7n \u0111\u00e2y, Lu\u1eadt L\u01b0u tr\u1eef S\u1ed5 s\u00e1ch \u0110i\u1ec7n t\u1eed Nh\u1eadt B\u1ea3n \u0111\u00e3 \u0111\u1eb7t ra c\u00e1c y\u00eau c\u1ea7u nghi\u00eam ng\u1eb7t v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p l\u01b0u tr\u1eef d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed, v\u00e0 t\u1eeb n\u0103m 2024 (n\u0103m 2024), \u0111i\u1ec1u n\u00e0y \u0111\u00e3 tr\u1edf th\u00e0nh b\u1eaft bu\u1ed9c ho\u00e0n to\u00e0n. Do \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng ti\u00eau chu\u1ea9n nghi\u00eam ng\u1eb7t nh\u1ea5t trong s\u1ed1 c\u00e1c lu\u1eadt n\u00e0y (trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 l\u01b0u tr\u1eef 10 n\u0103m v\u00e0 tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed) \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p n\u00e0y, t\u1eeb vi\u1ec7c l\u1eadp s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ebfn c\u00f4ng b\u1ed1 t\u00e0i li\u1ec7u t\u00ednh to\u00e1n, v\u00e0 c\u1ea3 quy\u1ec1n l\u1ee3i c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a gi\u00e1m \u0111\u1ed1c li\u00ean quan, c\u00f9ng v\u1edbi c\u00e1c v\u00ed d\u1ee5 t\u1eeb \u00e1n l\u1ec7.<\/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\/accounting-books-financials-japan\/#So_Ke_Toan_Nen_Tang_Cua_Moi_Ke_Toan_Doanh_Nghiep\" title=\"S\u1ed5 K\u1ebf To\u00e1n: N\u1ec1n T\u1ea3ng C\u1ee7a M\u1ecdi K\u1ebf To\u00e1n Doanh Nghi\u1ec7p\">S\u1ed5 K\u1ebf To\u00e1n: N\u1ec1n T\u1ea3ng C\u1ee7a M\u1ecdi K\u1ebf To\u00e1n Doanh Nghi\u1ec7p<\/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\/accounting-books-financials-japan\/#Nghia_Vu_Phap_Ly_va_Cac_Loai_So_Ke_Toan\" title=\"Ngh\u0129a V\u1ee5 Ph\u00e1p L\u00fd v\u00e0 C\u00e1c Lo\u1ea1i S\u1ed5 K\u1ebf To\u00e1n\">Ngh\u0129a V\u1ee5 Ph\u00e1p L\u00fd v\u00e0 C\u00e1c Lo\u1ea1i S\u1ed5 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-3\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan\/#Thoi_Gian_Luu_Tru_va_Nghia_Vu_Luu_Tru_Dien_Tu\" title=\"Th\u1eddi Gian L\u01b0u Tr\u1eef v\u00e0 Ngh\u0129a V\u1ee5 L\u01b0u Tr\u1eef \u0110i\u1ec7n T\u1eed\">Th\u1eddi Gian L\u01b0u Tr\u1eef v\u00e0 Ngh\u0129a V\u1ee5 L\u01b0u Tr\u1eef \u0110i\u1ec7n T\u1eed<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan\/#Tai_Lieu_Tinh_Toan_Tom_Tat_Tinh_Hinh_Tai_Chinh_va_Ket_Qua_Kinh_Doanh_cua_Doanh_Nghiep\" title=\"T\u00e0i Li\u1ec7u T\u00ednh To\u00e1n: T\u00f3m T\u1eaft T\u00ecnh H\u00ecnh T\u00e0i Ch\u00ednh v\u00e0 K\u1ebft Qu\u1ea3 Kinh Doanh c\u1ee7a Doanh Nghi\u1ec7p\">T\u00e0i Li\u1ec7u T\u00ednh To\u00e1n: T\u00f3m T\u1eaft T\u00ecnh H\u00ecnh T\u00e0i Ch\u00ednh v\u00e0 K\u1ebft Qu\u1ea3 Kinh Doanh c\u1ee7a Doanh Nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan\/#Nghia_Vu_Phap_Ly_va_Cac_Thanh_Phan\" title=\"Ngh\u0129a V\u1ee5 Ph\u00e1p L\u00fd v\u00e0 C\u00e1c Th\u00e0nh Ph\u1ea7n\">Ngh\u0129a V\u1ee5 Ph\u00e1p L\u00fd v\u00e0 C\u00e1c Th\u00e0nh Ph\u1ea7n<\/a><\/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\/accounting-books-financials-japan\/#Thoi_Gian_Luu_Tru_va_Hinh_Thuc_Lap\" title=\"Th\u1eddi Gian L\u01b0u Tr\u1eef v\u00e0 H\u00ecnh Th\u1ee9c L\u1eadp\">Th\u1eddi Gian L\u01b0u Tr\u1eef v\u00e0 H\u00ecnh Th\u1ee9c L\u1eadp<\/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\/accounting-books-financials-japan\/#Bao_Cao_Kinh_Doanh_Cau_Chuyen_Kinh_Doanh_Khong_The_Hien_Qua_Con_So\" title=\"B\u00e1o C\u00e1o Kinh Doanh: C\u00e2u Chuy\u1ec7n Kinh Doanh Kh\u00f4ng Th\u1ec3 Hi\u1ec7n Qua Con S\u1ed1\">B\u00e1o C\u00e1o Kinh Doanh: C\u00e2u Chuy\u1ec7n Kinh Doanh Kh\u00f4ng Th\u1ec3 Hi\u1ec7n Qua Con S\u1ed1<\/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\/accounting-books-financials-japan\/#Muc_Dich_va_Vi_Tri_Phap_Ly\" title=\"M\u1ee5c \u0110\u00edch v\u00e0 V\u1ecb Tr\u00ed Ph\u00e1p L\u00fd\">M\u1ee5c \u0110\u00edch v\u00e0 V\u1ecb Tr\u00ed Ph\u00e1p L\u00fd<\/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\/accounting-books-financials-japan\/#Cac_Noi_Dung_Chinh\" title=\"C\u00e1c N\u1ed9i Dung Ch\u00ednh\">C\u00e1c N\u1ed9i Dung Ch\u00ednh<\/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\/accounting-books-financials-japan\/#Ban_Phu_Luc_Bo_Sung_Tinh_Minh_Bach_Bang_Thong_Tin_Chi_Tiet\" title=\"B\u1ea3n Ph\u1ee5 L\u1ee5c: B\u1ed5 Sung T\u00ednh Minh B\u1ea1ch B\u1eb1ng Th\u00f4ng Tin Chi Ti\u1ebft\">B\u1ea3n Ph\u1ee5 L\u1ee5c: B\u1ed5 Sung T\u00ednh Minh B\u1ea1ch B\u1eb1ng Th\u00f4ng Tin Chi Ti\u1ebft<\/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\/accounting-books-financials-japan\/#Tu_Tao_Lap_Den_Cong_Bo_Vong_Doi_cua_Tai_Lieu_Ke_Toan_Duoi_He_Thong_Phap_Luat_Nhat_Ban\" title=\"T\u1eeb T\u1ea1o L\u1eadp \u0110\u1ebfn C\u00f4ng B\u1ed1: V\u00f2ng \u0110\u1eddi c\u1ee7a T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n D\u01b0\u1edbi H\u1ec7 Th\u1ed1ng Ph\u00e1p Lu\u1eadt Nh\u1eadt B\u1ea3n\">T\u1eeb T\u1ea1o L\u1eadp \u0110\u1ebfn C\u00f4ng B\u1ed1: V\u00f2ng \u0110\u1eddi c\u1ee7a T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n D\u01b0\u1edbi H\u1ec7 Th\u1ed1ng Ph\u00e1p Lu\u1eadt Nh\u1eadt B\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan\/#Quyen_va_Trach_Nhiem_Quyen_Tiep_Can_cua_Co_Dong_va_Trach_Nhiem_Phap_Ly_cua_Giam_Doc_Duoi_Luat_Phap_Nhat_Ban\" title=\"Quy\u1ec1n v\u00e0 Tr\u00e1ch Nhi\u1ec7m: Quy\u1ec1n Ti\u1ebfp C\u1eadn c\u1ee7a C\u1ed5 \u0110\u00f4ng v\u00e0 Tr\u00e1ch Nhi\u1ec7m Ph\u00e1p L\u00fd c\u1ee7a Gi\u00e1m \u0110\u1ed1c D\u01b0\u1edbi Lu\u1eadt Ph\u00e1p Nh\u1eadt B\u1ea3n\">Quy\u1ec1n v\u00e0 Tr\u00e1ch Nhi\u1ec7m: Quy\u1ec1n Ti\u1ebfp C\u1eadn c\u1ee7a C\u1ed5 \u0110\u00f4ng v\u00e0 Tr\u00e1ch Nhi\u1ec7m Ph\u00e1p L\u00fd c\u1ee7a Gi\u00e1m \u0110\u1ed1c D\u01b0\u1edbi Lu\u1eadt Ph\u00e1p Nh\u1eadt B\u1ea3n<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan\/#Quyen_cua_Co_Dong_Yeu_Cau_Xem_va_Sao_Chep_So_Sach_Ke_Toan\" title=\"Quy\u1ec1n c\u1ee7a C\u1ed5 \u0110\u00f4ng: Y\u00eau C\u1ea7u Xem v\u00e0 Sao Ch\u00e9p S\u1ed5 S\u00e1ch K\u1ebf To\u00e1n\">Quy\u1ec1n c\u1ee7a C\u1ed5 \u0110\u00f4ng: Y\u00eau C\u1ea7u Xem v\u00e0 Sao Ch\u00e9p S\u1ed5 S\u00e1ch 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-14\" href=\"https:\/\/monolith.law\/vi\/general-corporate\/accounting-books-financials-japan\/#Trach_Nhiem_cua_Giam_Doc_Hau_Qua_cua_Viec_Ghi_Sai_Su_That\" title=\"Tr\u00e1ch Nhi\u1ec7m c\u1ee7a Gi\u00e1m \u0110\u1ed1c: H\u1eadu Qu\u1ea3 c\u1ee7a Vi\u1ec7c Ghi Sai S\u1ef1 Th\u1eadt\">Tr\u00e1ch Nhi\u1ec7m c\u1ee7a Gi\u00e1m \u0110\u1ed1c: H\u1eadu Qu\u1ea3 c\u1ee7a Vi\u1ec7c Ghi Sai S\u1ef1 Th\u1eadt<\/a><\/li><\/ul><\/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\/accounting-books-financials-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=\"So_Ke_Toan_Nen_Tang_Cua_Moi_Ke_Toan_Doanh_Nghiep\"><\/span>S\u1ed5 K\u1ebf To\u00e1n: N\u1ec1n T\u1ea3ng C\u1ee7a M\u1ecdi K\u1ebf To\u00e1n Doanh Nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>S\u1ed5 k\u1ebf to\u00e1n l\u00e0 t\u00e0i li\u1ec7u c\u01a1 b\u1ea3n ghi l\u1ea1i m\u1ecdi ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n y\u00eau c\u1ea7u nghi\u00eam ng\u1eb7t t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nghia_Vu_Phap_Ly_va_Cac_Loai_So_Ke_Toan\"><\/span>Ngh\u0129a V\u1ee5 Ph\u00e1p L\u00fd v\u00e0 C\u00e1c Lo\u1ea1i S\u1ed5 K\u1ebf To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110i\u1ec1u 432 Kho\u1ea3n 1 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh r\u1eb1ng &#8220;C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u1eadp s\u1ed5 k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p.&#8221; Vi\u1ec7c ghi ch\u00e9p &#8220;k\u1ecbp th\u1eddi&#8221; v\u00e0 &#8220;ch\u00ednh x\u00e1c&#8221; n\u00e0y l\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a \u0111\u1ed9 tin c\u1eady cho c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp sau \u0111\u00f3. N\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y, 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 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<p>Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u00ecnh th\u1ee9c c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n, nh\u01b0ng trong th\u1ef1c t\u1ebf, s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c chia th\u00e0nh &#8220;s\u1ed5 ch\u00ednh&#8221; v\u00e0 &#8220;s\u1ed5 ph\u1ee5.&#8221;<\/p>\n\n\n\n<p>S\u1ed5 ch\u00ednh l\u00e0 s\u1ed5 c\u01a1 b\u1ea3n ghi l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch v\u00e0 vi\u1ec7c l\u1eadp s\u1ed5 n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<ul>\n<li>S\u1ed5 nh\u1eadt k\u00fd: Ghi l\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch theo th\u1ee9 t\u1ef1 ng\u00e0y ph\u00e1t sinh.<\/li>\n\n\n\n<li>S\u1ed5 c\u00e1i: Ph\u00e2n lo\u1ea1i v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c giao d\u1ecbch \u0111\u00e3 ghi trong s\u1ed5 nh\u1eadt k\u00fd theo t\u1eebng t\u00e0i kho\u1ea3n.<\/li>\n<\/ul>\n\n\n\n<p>S\u1ed5 ph\u1ee5 b\u1ed5 sung n\u1ed9i dung c\u1ee7a s\u1ed5 ch\u00ednh v\u00e0 ghi l\u1ea1i chi ti\u1ebft c\u00e1c giao d\u1ecbch c\u1ee5 th\u1ec3. V\u00ed d\u1ee5, c\u00f3 s\u1ed5 qu\u1ea3n l\u00fd s\u1ed1 d\u01b0 ph\u1ea3i thu c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng &#8220;S\u1ed5 ph\u1ea3i thu&#8221; ho\u1eb7c s\u1ed5 ghi l\u1ea1i d\u00f2ng ti\u1ec1n h\u00e0ng ng\u00e0y &#8220;S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t.&#8221; M\u1eb7c d\u00f9 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp theo lu\u1eadt, nh\u01b0ng t\u1eeb quan \u0111i\u1ec3m x\u1eed l\u00fd k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, vi\u1ec7c l\u1eadp s\u1ed5 n\u00e0y l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, y\u00eau c\u1ea7u &#8220;s\u1ed5 k\u1ebf to\u00e1n ch\u00ednh x\u00e1c&#8221; c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n th\u1ef1c t\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u1ea3 \u0111\u1ed9 chi ti\u1ebft \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi ki\u1ec3m tra thu\u1ebf (theo y\u00eau c\u1ea7u c\u1ee7a Lu\u1eadt Thu\u1ebf Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n) v\u00e0 s\u1ef1 r\u00f5 r\u00e0ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 (theo y\u00eau c\u1ea7u th\u1ef1c t\u1ebf).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thoi_Gian_Luu_Tru_va_Nghia_Vu_Luu_Tru_Dien_Tu\"><\/span>Th\u1eddi Gian L\u01b0u Tr\u1eef v\u00e0 Ngh\u0129a V\u1ee5 L\u01b0u Tr\u1eef \u0110i\u1ec7n T\u1eed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110i\u1ec1u 432 Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh r\u1eb1ng c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong v\u00f2ng m\u01b0\u1eddi n\u0103m k\u1ec3 t\u1eeb khi \u0111\u00f3ng s\u1ed5 k\u1ebf to\u00e1n. &#8220;T\u00e0i li\u1ec7u quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh&#8221; \u0111\u01b0\u1ee3c hi\u1ec3u bao g\u1ed3m c\u1ea3 h\u1ee3p \u0111\u1ed3ng, v\u00e0 th\u1eddi gian l\u01b0u tr\u1eef 10 n\u0103m d\u00e0i h\u01a1n so v\u1edbi 7 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n, do \u0111\u00f3 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ty l\u00e0 quan tr\u1ecdng.<\/p>\n\n\n\n<p>H\u01a1n n\u1eefa, trong m\u00f4i tr\u01b0\u1eddng kinh doanh hi\u1ec7n \u0111\u1ea1i, vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt L\u01b0u Tr\u1eef S\u1ed5 \u0110i\u1ec7n T\u1eed Nh\u1eadt B\u1ea3n l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. T\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2024, d\u1eef li\u1ec7u nh\u1eadn qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed nh\u01b0 h\u00f3a \u0111\u01a1n nh\u1eadn qua email ho\u1eb7c bi\u00ean lai t\u1ea3i xu\u1ed1ng t\u1eeb trang web ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed thay v\u00ec in ra gi\u1ea5y.<\/p>\n\n\n\n<p>Vi\u1ec7c l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed n\u00e0y c\u00f3 c\u00e1c y\u00eau c\u1ea7u nghi\u00eam ng\u1eb7t. V\u00ed d\u1ee5, c\u1ea7n \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng t\u00ecm ki\u1ebfm theo ng\u00e0y giao d\u1ecbch, s\u1ed1 ti\u1ec1n giao d\u1ecbch, \u0111\u1ed1i t\u00e1c giao d\u1ecbch \u0111\u1ec3 c\u00f3 th\u1ec3 nhanh ch\u00f3ng cung c\u1ea5p d\u1eef li\u1ec7u khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra thu\u1ebf (\u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng t\u00ecm ki\u1ebfm) v\u00e0 c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng hi\u1ec3n th\u1ecb r\u00f5 r\u00e0ng tr\u00ean m\u00e0n h\u00ecnh (\u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng hi\u1ec3n th\u1ecb). \u0110\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u n\u00e0y, kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 l\u01b0u tr\u1eef t\u1ec7p, m\u00e0 c\u1ea7n tri\u1ec3n khai h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ho\u1eb7c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd t\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p v\u00e0 c\u1ea3i thi\u1ec7n quy tr\u00ecnh c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9. Vi\u1ec7c tu\u00e2n th\u1ee7 lu\u1eadt n\u00e0y kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ee7a ri\u00eang b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh m\u1ed9t v\u1ea5n \u0111\u1ec1 qu\u1ea3n l\u00fd quan tr\u1ecdng, y\u00eau c\u1ea7u x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd th\u00f4ng tin to\u00e0n c\u00f4ng ty.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tai_Lieu_Tinh_Toan_Tom_Tat_Tinh_Hinh_Tai_Chinh_va_Ket_Qua_Kinh_Doanh_cua_Doanh_Nghiep\"><\/span>T\u00e0i Li\u1ec7u T\u00ednh To\u00e1n: T\u00f3m T\u1eaft T\u00ecnh H\u00ecnh T\u00e0i Ch\u00ednh v\u00e0 K\u1ebft Qu\u1ea3 Kinh Doanh c\u1ee7a Doanh Nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>N\u1ebfu s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 &#8220;d\u1eef li\u1ec7u th\u00f4&#8221; c\u1ee7a c\u00e1c giao d\u1ecbch h\u00e0ng ng\u00e0y, th\u00ec t\u00e0i li\u1ec7u t\u00ednh to\u00e1n l\u00e0 &#8220;b\u1ea3ng th\u00e0nh t\u00edch ch\u00ednh th\u1ee9c&#8221; \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p v\u00e0 x\u1eed l\u00fd theo t\u1eebng n\u0103m t\u00e0i ch\u00ednh \u0111\u1ec3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p cho c\u00e1c b\u00ean li\u00ean quan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nghia_Vu_Phap_Ly_va_Cac_Thanh_Phan\"><\/span>Ngh\u0129a V\u1ee5 Ph\u00e1p L\u00fd v\u00e0 C\u00e1c Th\u00e0nh Ph\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110i\u1ec1u 435 kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (Japan) y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i l\u1eadp t\u00e0i li\u1ec7u t\u00ednh to\u00e1n v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c chi ti\u1ebft cho m\u1ed7i n\u0103m t\u00e0i ch\u00ednh. Theo \u0110i\u1ec1u 59 kho\u1ea3n 1 c\u1ee7a Quy t\u1eafc T\u00ednh To\u00e1n C\u00f4ng ty Nh\u1eadt B\u1ea3n, &#8220;t\u00e0i li\u1ec7u t\u00ednh to\u00e1n&#8221; bao g\u1ed3m b\u1ed1n t\u00e0i li\u1ec7u sau:<\/p>\n\n\n\n<ol start=\"1\">\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 doanh nghi\u1ec7p 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 cho th\u1ea5y 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 m\u1ed9t n\u0103m t\u00e0i ch\u00ednh v\u00e0 l\u00fd do cho s\u1ef1 bi\u1ebfn \u0111\u1ed9ng \u0111\u00f3 theo t\u1eebng m\u1ee5c.<\/li>\n\n\n\n<li>B\u1ea3ng ch\u00fa th\u00edch ri\u00eang: T\u00e0i li\u1ec7u n\u00e0y ghi l\u1ea1i c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n quan tr\u1ecdng v\u00e0 c\u00e1c ch\u00fa th\u00edch b\u1ed5 sung cho n\u1ed9i dung c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n m\u00e0 ba t\u00e0i li\u1ec7u tr\u00ean kh\u00f4ng th\u1ec3 truy\u1ec1n t\u1ea3i \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ol>\n\n\n\n<p>Nh\u1eefng t\u00e0i li\u1ec7u t\u00ednh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng d\u1eef li\u1ec7u l\u1edbn \u0111\u01b0\u1ee3c ghi l\u1ea1i trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Hi\u1ec3u r\u00f5 m\u1ed1i quan h\u1ec7 gi\u1eefa s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u t\u00ednh to\u00e1n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 n\u1eafm b\u1eaft c\u00e1c quy t\u1eafc k\u1ebf to\u00e1n c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td>Ti\u00eau ch\u00ed so s\u00e1nh<\/td><td>S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/td><td>T\u00e0i li\u1ec7u t\u00ednh to\u00e1n<\/td><\/tr><\/thead><tbody><tr><td>M\u1ee5c \u0111\u00edch<\/td><td>Ghi ch\u00e9p chi ti\u1ebft c\u00e1c giao d\u1ecbch h\u00e0ng ng\u00e0y, s\u1eed d\u1ee5ng cho qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u00e0 l\u00e0m ngu\u1ed3n d\u1eef li\u1ec7u.<\/td><td>T\u00f3m t\u1eaft t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh theo t\u1eebng n\u0103m t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o cho c\u1ed5 \u0111\u00f4ng v\u00e0 c\u00e1c ch\u1ee7 n\u1ee3 b\u00ean ngo\u00e0i.<\/td><\/tr><tr><td>C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/td><td>\u0110i\u1ec1u 432 Lu\u1eadt C\u00f4ng ty<\/td><td>\u0110i\u1ec1u 435 Lu\u1eadt C\u00f4ng ty<\/td><\/tr><tr><td>C\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh<\/td><td>S\u1ed5 nh\u1eadt k\u00fd, s\u1ed5 c\u00e1i t\u1ed5ng h\u1ee3p<\/td><td>B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, b\u1ea3ng ch\u00fa th\u00edch ri\u00eang<\/td><\/tr><tr><td>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng ch\u00ednh<\/td><td>Ch\u1ee7 y\u1ebfu l\u00e0 ban l\u00e3nh \u0111\u1ea1o n\u1ed9i b\u1ed9, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n. C\u00e1n b\u1ed9 thu\u1ebf v\u00e0 c\u1ed5 \u0111\u00f4ng y\u00eau c\u1ea7u theo th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd.<\/td><td>C\u1ed5 \u0111\u00f4ng, ch\u1ee7 n\u1ee3, nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed1i t\u00e1c kinh doanh v\u00e0 c\u00f4ng ch\u00fang.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thoi_Gian_Luu_Tru_va_Hinh_Thuc_Lap\"><\/span>Th\u1eddi Gian L\u01b0u Tr\u1eef v\u00e0 H\u00ecnh Th\u1ee9c L\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1ec1 th\u1eddi gian l\u01b0u tr\u1eef t\u00e0i li\u1ec7u t\u00ednh to\u00e1n, c\u00e1c quy t\u1eafc t\u01b0\u01a1ng t\u1ef1 nh\u01b0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. \u0110i\u1ec1u 435 kho\u1ea3n 4 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh r\u1eb1ng &#8220;t\u00e0i li\u1ec7u t\u00ednh to\u00e1n v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c chi ti\u1ebft ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong m\u01b0\u1eddi n\u0103m k\u1ec3 t\u1eeb khi l\u1eadp.&#8221; Ngo\u00e0i ra, theo kho\u1ea3n 3 c\u1ee7a \u0111i\u1ec1u n\u00e0y, t\u00e0i li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c l\u1eadp d\u01b0\u1edbi d\u1ea1ng &#8220;ghi ch\u00e9p \u0111i\u1ec7n t\u1eed&#8221; thay v\u00ec ch\u1ec9 tr\u00ean gi\u1ea5y, v\u00e0 vi\u1ec7c kh\u00f4ng s\u1eed d\u1ee5ng gi\u1ea5y \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bao_Cao_Kinh_Doanh_Cau_Chuyen_Kinh_Doanh_Khong_The_Hien_Qua_Con_So\"><\/span>B\u00e1o C\u00e1o Kinh Doanh: C\u00e2u Chuy\u1ec7n Kinh Doanh Kh\u00f4ng Th\u1ec3 Hi\u1ec7n Qua Con S\u1ed1<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n y\u00eau c\u1ea7u kh\u00f4ng ch\u1ec9 l\u1eadp c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ecbnh l\u01b0\u1ee3ng m\u00e0 c\u00f2n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o kinh doanh cung c\u1ea5p th\u00f4ng tin \u0111\u1ecbnh t\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muc_Dich_va_Vi_Tri_Phap_Ly\"><\/span>M\u1ee5c \u0110\u00edch v\u00e0 V\u1ecb Tr\u00ed Ph\u00e1p L\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u00e1o c\u00e1o kinh doanh, gi\u1ed1ng nh\u01b0 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u l\u1eadp theo \u0110i\u1ec1u 435 Kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. Tuy nhi\u00ean, t\u00ednh ch\u1ea5t c\u1ee7a n\u00f3 kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3. B\u00e1o c\u00e1o kinh doanh l\u00e0 m\u1ed9t &#8220;c\u00e2u chuy\u1ec7n kinh doanh&#8221; gi\u1ea3i th\u00edch b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 bi\u1ec3u \u0111\u1ed3 v\u1ec1 qu\u00e1 tr\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh, c\u0169ng nh\u01b0 c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn t\u00ecnh h\u00ecnh c\u00f4ng ty trong n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Nh\u1edd \u0111\u00f3, c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01b0\u1ee3c m\u00f4i tr\u01b0\u1eddng kinh doanh, chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 c\u00e1c th\u00e1ch th\u1ee9c trong t\u01b0\u01a1ng lai \u0111\u1eb1ng sau c\u00e1c con s\u1ed1 trong t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n\n\n\n<p>\u0110i\u1ec3m quan tr\u1ecdng v\u1ec1 v\u1ecb tr\u00ed ph\u00e1p l\u00fd l\u00e0 b\u00e1o c\u00e1o kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng v\u1edbi &#8220;t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.&#8221; S\u1ef1 ph\u00e2n bi\u1ec7t n\u00e0y \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn quy tr\u00ecnh ki\u1ec3m to\u00e1n. Nh\u01b0 s\u1ebd \u0111\u1ec1 c\u1eadp sau, t\u00e0i li\u1ec7u k\u1ebf to\u00e1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n b\u1edfi k\u1ebf to\u00e1n vi\u00ean c\u00f4ng ch\u1ee9ng ho\u1eb7c c\u00f4ng ty ki\u1ec3m to\u00e1n, trong khi b\u00e1o c\u00e1o kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n k\u1ebf to\u00e1n. B\u00e1o c\u00e1o kinh doanh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m to\u00e1n c\u1ee7a &#8220;ki\u1ec3m to\u00e1n vi\u00ean&#8221; gi\u00e1m s\u00e1t t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 h\u1ee3p l\u00fd c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a gi\u00e1m \u0111\u1ed1c. H\u1ec7 th\u1ed1ng ki\u1ec3m to\u00e1n hai chi\u1ec1u n\u00e0y l\u00e0 m\u1ed9t \u0111\u1eb7c \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n, v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd c\u1ea7n ch\u00fa \u00fd kh\u00f4ng ch\u1ec9 \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ebfn t\u00ednh th\u00edch h\u1ee3p c\u1ee7a c\u00e1c m\u00f4 t\u1ea3 \u0111\u1ecbnh t\u00ednh trong b\u00e1o c\u00e1o kinh doanh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cac_Noi_Dung_Chinh\"><\/span>C\u00e1c N\u1ed9i Dung Ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>N\u1ed9i dung c\u1ea7n ghi trong b\u00e1o c\u00e1o kinh doanh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft trong Quy t\u1eafc Th\u1ef1c thi Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (\u0111\u1eb7c bi\u1ec7t t\u1eeb \u0110i\u1ec1u 118 \u0111\u1ebfn \u0110i\u1ec1u 127). C\u00e1c n\u1ed9i dung ch\u00ednh chung cho t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn t\u00ecnh h\u00ecnh hi\u1ec7n t\u1ea1i c\u1ee7a c\u00f4ng ty: Qu\u00e1 tr\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh, n\u1ed9i dung kinh doanh ch\u00ednh, c\u00e1c v\u0103n ph\u00f2ng kinh doanh ch\u00ednh, t\u00ecnh h\u00ecnh nh\u00e2n vi\u00ean, c\u00e1c ngu\u1ed3n vay ch\u00ednh, t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 thi\u1ebft b\u1ecb quan tr\u1ecdng v\u00e0 huy \u0111\u1ed9ng v\u1ed1n, v.v.<\/li>\n\n\n\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn c\u00e1n b\u1ed9 c\u00f4ng ty: T\u00ean, v\u1ecb tr\u00ed, nhi\u1ec7m v\u1ee5, th\u00f9 lao c\u1ee7a gi\u00e1m \u0111\u1ed1c v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean.<\/li>\n\n\n\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn c\u1ed5 phi\u1ebfu: T\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng l\u1edbn.<\/li>\n\n\n\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn h\u1ec7 th\u1ed1ng \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng (h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9): N\u1ed9i dung quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u00f3m t\u1eaft t\u00ecnh h\u00ecnh v\u1eadn h\u00e0nh c\u1ee7a vi\u1ec7c thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng n\u00e0y.<\/li>\n<\/ul>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c m\u1ee5c n\u00e0y, c\u1ea7n ghi ch\u00ednh x\u00e1c v\u00e0 tr\u00e1nh g\u00e2y hi\u1ec3u l\u1ea7m v\u1ec1 c\u00e1c s\u1ef1 ki\u1ec7n li\u00ean quan \u0111\u1ebfn c\u00f4ng ty m\u00ecnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ban_Phu_Luc_Bo_Sung_Tinh_Minh_Bach_Bang_Thong_Tin_Chi_Tiet\"><\/span>B\u1ea3n Ph\u1ee5 L\u1ee5c: B\u1ed5 Sung T\u00ednh Minh B\u1ea1ch B\u1eb1ng Th\u00f4ng Tin Chi Ti\u1ebft<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1ea3n ph\u1ee5 l\u1ee5c, nh\u01b0 t\u00ean g\u1ecdi c\u1ee7a n\u00f3, l\u00e0 t\u00e0i li\u1ec7u b\u1ed5 sung cho c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o kinh doanh, cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft h\u01a1n. \u0110i\u1ec1u 435 kho\u1ea3n 2 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (n\u0103m 2005) y\u00eau c\u1ea7u l\u1eadp b\u1ea3n ph\u1ee5 l\u1ee5c cho c\u1ea3 t\u00e0i li\u1ec7u k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o kinh doanh.<\/p>\n\n\n\n<p>B\u1ea3n ph\u1ee5 l\u1ee5c c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft c\u1ea7n thi\u1ebft \u0111\u1ec3 hi\u1ec3u r\u00f5 n\u1ed9i dung t\u00e0i ch\u00ednh, m\u1eb7c d\u00f9 n\u1ebfu ghi v\u00e0o t\u00e0i li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh th\u00ec s\u1ebd tr\u1edf n\u00ean d\u01b0 th\u1eeba. Theo Quy t\u1eafc K\u1ebf to\u00e1n C\u00f4ng ty Nh\u1eadt B\u1ea3n, c\u00e1c m\u1ee5c ch\u00ednh bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>Chi ti\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0 v\u00f4 h\u00ecnh<\/li>\n\n\n\n<li>Chi ti\u1ebft c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng<\/li>\n\n\n\n<li>Chi ti\u1ebft chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 qu\u1ea3n l\u00fd chung<\/li>\n<\/ul>\n\n\n\n<p>Trong khi \u0111\u00f3, b\u1ea3n ph\u1ee5 l\u1ee5c c\u1ee7a b\u00e1o c\u00e1o kinh doanh ghi l\u1ea1i c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng b\u1ed5 sung cho n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o kinh doanh. D\u1ef1a tr\u00ean Quy t\u1eafc Thi h\u00e0nh Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0110i\u1ec1u 128, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c th\u00f4ng tin sau c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>T\u00ecnh tr\u1ea1ng ki\u00eam nhi\u1ec7m c\u00e1c v\u1ecb tr\u00ed quan tr\u1ecdng \u1edf c\u00f4ng ty kh\u00e1c c\u1ee7a c\u00e1c gi\u00e1m \u0111\u1ed1c (t\u00ecnh tr\u1ea1ng ki\u00eam nhi\u1ec7m quan tr\u1ecdng)<\/li>\n\n\n\n<li>C\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch quan tr\u1ecdng v\u1edbi c\u00f4ng ty m\u1eb9<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c b\u1ea3n ph\u1ee5 l\u1ee5c n\u00e0y c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 l\u01b0u gi\u1eef t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, nh\u01b0ng th\u00f4ng th\u01b0\u1eddng kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i g\u1eedi k\u00e8m th\u00f4ng b\u00e1o tri\u1ec7u t\u1eadp \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u1ed5 \u0111\u00f4ng, ho\u1eb7c b\u00e1o c\u00e1o n\u1ed9i dung t\u1ea1i \u0111\u1ea1i h\u1ed9i. C\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 xem c\u00e1c t\u00e0i li\u1ec7u n\u00e0y t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c th\u00f4ng tin chi ti\u1ebft h\u01a1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tu_Tao_Lap_Den_Cong_Bo_Vong_Doi_cua_Tai_Lieu_Ke_Toan_Duoi_He_Thong_Phap_Luat_Nhat_Ban\"><\/span>T\u1eeb T\u1ea1o L\u1eadp \u0110\u1ebfn C\u00f4ng B\u1ed1: V\u00f2ng \u0110\u1eddi c\u1ee7a T\u00e0i Li\u1ec7u K\u1ebf To\u00e1n D\u01b0\u1edbi H\u1ec7 Th\u1ed1ng Ph\u00e1p Lu\u1eadt Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n do c\u00f4ng ty c\u1ed5 ph\u1ea7n t\u1ea1o l\u1eadp kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i trong n\u1ed9i b\u1ed9 c\u00f4ng ty m\u00e0 c\u00f2n ph\u1ea3i tr\u1ea3i qua m\u1ed9t lo\u1ea1t c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd nh\u01b0 ki\u1ec3m to\u00e1n, ph\u00ea duy\u1ec7t v\u00e0 c\u00f4ng b\u1ed1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a ch\u00fang. Qu\u00e1 tr\u00ecnh n\u00e0y c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t chi ti\u1ebft t\u00f9y thu\u1ed9c v\u00e0o thi\u1ebft k\u1ebf c\u01a1 quan c\u1ee7a c\u00f4ng ty (nh\u01b0 c\u00f4ng ty c\u00f3 ban ki\u1ec3m to\u00e1n vi\u00ean, c\u00f4ng ty c\u00f3 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n, v.v.).<\/p>\n\n\n\n<ol start=\"1\">\n<li>T\u1ea1o l\u1eadp v\u00e0 ki\u1ec3m to\u00e1n: \u0110\u1ea7u ti\u00ean, gi\u00e1m \u0111\u1ed1c (ho\u1eb7c h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) s\u1ebd t\u1ea1o l\u1eadp c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n, b\u00e1o c\u00e1o kinh doanh v\u00e0 c\u00e1c ph\u1ee5 l\u1ee5c chi ti\u1ebft cho t\u1eebng n\u0103m t\u00e0i ch\u00ednh. C\u00e1c t\u00e0i li\u1ec7u n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p cho ki\u1ec3m to\u00e1n vi\u00ean (trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 ban ki\u1ec3m to\u00e1n vi\u00ean) v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n (trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u00f3 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n) \u0111\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n. Ki\u1ec3m to\u00e1n vi\u00ean ch\u1ee7 y\u1ebfu ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a b\u00e1o c\u00e1o kinh doanh, trong khi ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a t\u00e0i li\u1ec7u k\u1ebf to\u00e1n.<\/li>\n\n\n\n<li>Ph\u00ea duy\u1ec7t c\u1ee7a h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb: Sau khi nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n t\u1eeb ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n, trong c\u00f4ng ty c\u00f3 h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb s\u1ebd ph\u00ea duy\u1ec7t c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n n\u00e0y (theo \u0110i\u1ec1u 436 Kho\u1ea3n 3 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n).<\/li>\n\n\n\n<li>Tr\u00ecnh b\u00e0y v\u00e0 ph\u00ea duy\u1ec7t t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng: Theo nguy\u00ean t\u1eafc, gi\u00e1m \u0111\u1ed1c ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t t\u1ea1i h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb cho \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 ph\u00ea duy\u1ec7t (theo \u0110i\u1ec1u 438 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). T\u1ea1i \u0111\u00e2y, c\u1ed5 \u0111\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch v\u1ec1 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a c\u00f4ng ty v\u00e0 \u0111\u01b0a ra ph\u00ea duy\u1ec7t cu\u1ed1i c\u00f9ng, qua \u0111\u00f3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t c\u1ee7a ban qu\u1ea3n l\u00fd.<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 trong quy tr\u00ecnh ph\u00ea duy\u1ec7t: C\u00f3 m\u1ed9t quy \u0111\u1ecbnh ngo\u1ea1i l\u1ec7 r\u1ea5t quan tr\u1ecdng \u1edf \u0111\u00e2y. \u0110i\u1ec1u 439 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ph\u00ea duy\u1ec7t t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty c\u00f3 ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh. C\u1ee5 th\u1ec3, n\u1ebfu b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n l\u00e0 \u00fd ki\u1ebfn kh\u00f4ng h\u1ea1n ch\u1ebf v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean (ho\u1eb7c ban ki\u1ec3m to\u00e1n vi\u00ean) kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean k\u1ebf to\u00e1n l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd, th\u00ec t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u00f3 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng m\u00e0 ch\u1ec9 c\u1ea7n \u0111\u01b0\u1ee3c &#8220;b\u00e1o c\u00e1o&#8221;. \u0110i\u1ec1u n\u00e0y d\u1ef1a tr\u00ean quan \u0111i\u1ec3m r\u1eb1ng ki\u1ec3m to\u00e1n nghi\u00eam ng\u1eb7t c\u1ee7a c\u00e1c chuy\u00ean gia \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i \u0111\u1ea3m b\u1ea3o \u0111\u1ed9 tin c\u1eady t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ef1 ph\u00ea duy\u1ec7t c\u1ee7a c\u1ed5 \u0111\u00f4ng. H\u1ec7 th\u1ed1ng n\u00e0y \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng ty l\u1edbn nh\u01b0 c\u00f4ng ty ni\u00eam y\u1ebft, g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3 c\u1ee7a \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng.<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef v\u00e0 c\u00f4ng b\u1ed1: C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ho\u1eb7c b\u00e1o c\u00e1o t\u1ea1i \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u1ec3 c\u1ed5 \u0111\u00f4ng v\u00e0 ch\u1ee7 n\u1ee3 c\u00f3 th\u1ec3 xem x\u00e9t, t\u1eeb m\u1ed9t tu\u1ea7n tr\u01b0\u1edbc \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean (hai tu\u1ea7n \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) v\u00e0 trong v\u00f2ng 5 n\u0103m (theo \u0110i\u1ec1u 442 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). H\u01a1n n\u1eefa, 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\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u1ed1i v\u1edbi c\u00f4ng ty l\u1edbn) ngay sau khi k\u1ebft th\u00fac \u0111\u1ea1i h\u1ed9i c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1eadm tr\u1ec5 (theo \u0110i\u1ec1u 440 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n). \u0110\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 &#8220;c\u00f4ng b\u1ed1 quy\u1ebft to\u00e1n&#8221; v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n nh\u01b0 c\u00f4ng b\u00e1o, b\u00e1o h\u00e0ng ng\u00e0y, ho\u1eb7c \u0111\u0103ng t\u1ea3i tr\u00ean trang web c\u1ee7a c\u00f4ng ty.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quyen_va_Trach_Nhiem_Quyen_Tiep_Can_cua_Co_Dong_va_Trach_Nhiem_Phap_Ly_cua_Giam_Doc_Duoi_Luat_Phap_Nhat_Ban\"><\/span>Quy\u1ec1n v\u00e0 Tr\u00e1ch Nhi\u1ec7m: Quy\u1ec1n Ti\u1ebfp C\u1eadn c\u1ee7a C\u1ed5 \u0110\u00f4ng v\u00e0 Tr\u00e1ch Nhi\u1ec7m Ph\u00e1p L\u00fd c\u1ee7a Gi\u00e1m \u0110\u1ed1c D\u01b0\u1edbi Lu\u1eadt Ph\u00e1p Nh\u1eadt B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>H\u1ec7 th\u1ed1ng l\u1eadp v\u00e0 c\u00f4ng b\u1ed1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u t\u00ednh to\u00e1n l\u00e0 n\u1ec1n t\u1ea3ng cho vi\u1ec7c th\u1ef1c thi quy\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m c\u1ee7a gi\u00e1m \u0111\u1ed1c. Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n trao cho c\u1ed5 \u0111\u00f4ng quy\u1ec1n m\u1ea1nh m\u1ebd \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin, \u0111\u1ed3ng th\u1eddi \u00e1p \u0111\u1eb7t tr\u00e1ch nhi\u1ec7m n\u1eb7ng n\u1ec1 l\u00ean gi\u00e1m \u0111\u1ed1c.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quyen_cua_Co_Dong_Yeu_Cau_Xem_va_Sao_Chep_So_Sach_Ke_Toan\"><\/span>Quy\u1ec1n c\u1ee7a C\u1ed5 \u0110\u00f4ng: Y\u00eau C\u1ea7u Xem v\u00e0 Sao Ch\u00e9p S\u1ed5 S\u00e1ch K\u1ebf To\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>C\u1ed5 \u0111\u00f4ng c\u00f3 quy\u1ec1n gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty. M\u1ed9t trong nh\u1eefng ph\u01b0\u01a1ng ti\u1ec7n quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 c\u1ee7a quy\u1ec1n n\u00e0y l\u00e0 &#8220;Quy\u1ec1n Y\u00eau C\u1ea7u Xem v\u00e0 Sao Ch\u00e9p S\u1ed5 S\u00e1ch K\u1ebf To\u00e1n&#8221; \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 433 c\u1ee7a Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n. C\u1ed5 \u0111\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh, nh\u01b0 s\u1edf h\u1eefu \u00edt nh\u1ea5t 3% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a t\u1ed5ng s\u1ed1 c\u1ed5 \u0111\u00f4ng, c\u00f3 th\u1ec3 y\u00eau c\u1ea7u xem ho\u1eb7c sao ch\u00e9p s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan 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>Khi th\u1ef1c hi\u1ec7n quy\u1ec1n n\u00e0y, m\u1ee9c \u0111\u1ed9 c\u1ee5 th\u1ec3 c\u1ea7n thi\u1ebft c\u1ee7a &#8220;l\u00fd do y\u00eau c\u1ea7u&#8221; th\u01b0\u1eddng l\u00e0 \u0111i\u1ec3m tranh c\u00e3i. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u00f2a \u00e1n T\u1ed1i cao Nh\u1eadt B\u1ea3n \u0111\u00e3 \u0111\u01b0a ra m\u1ed9t ph\u00e1n quy\u1ebft quan tr\u1ecdng v\u00e0o ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2004 (Heisei 16). Ph\u00e1n quy\u1ebft n\u00e0y \u0111\u00e3 thi\u1ebft l\u1eadp hai ti\u00eau chu\u1ea9n quan tr\u1ecdng.<\/p>\n\n\n\n<ol start=\"1\">\n<li>C\u1ed5 \u0111\u00f4ng ph\u1ea3i ghi r\u00f5 l\u00fd do y\u00eau c\u1ea7u. \u0110i\u1ec1u n\u00e0y gi\u00fap c\u00f4ng ty c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh li\u1ec7u y\u00eau c\u1ea7u \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 vi\u1ec7c th\u1ef1c thi quy\u1ec1n h\u1ee3p ph\u00e1p hay kh\u00f4ng, ho\u1eb7c c\u00f3 ph\u1ea3i nh\u1eb1m m\u1ee5c \u0111\u00edch c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty ho\u1eb7c l\u1ea1m d\u1ee5ng quy\u1ec1n c\u1ee7a c\u1ed5 \u0111\u00f4ng hay kh\u00f4ng.<\/li>\n\n\n\n<li>Tuy nhi\u00ean, c\u1ed5 \u0111\u00f4ng kh\u00f4ng c\u1ea7n ph\u1ea3i ch\u1ee9ng minh s\u1ef1 t\u1ed3n t\u1ea1i kh\u00e1ch quan c\u1ee7a c\u00e1c s\u1ef1 ki\u1ec7n h\u1ed7 tr\u1ee3 l\u00fd do y\u00eau c\u1ea7u \u0111\u00e3 ghi (v\u00ed d\u1ee5, &#8220;nghi ng\u1edd h\u00e0nh vi sai tr\u00e1i c\u1ee7a gi\u00e1m \u0111\u1ed1c&#8221;) t\u1ea1i th\u1eddi \u0111i\u1ec3m y\u00eau c\u1ea7u.<\/li>\n<\/ol>\n\n\n\n<p>T\u00f2a \u00e1n T\u1ed1i cao \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u1eb1ng m\u1ee5c \u0111\u00edch c\u1ee7a quy\u1ec1n n\u00e0y ch\u00ednh l\u00e0 \u0111\u1ec3 ph\u00e1t hi\u1ec7n v\u00e0 thu th\u1eadp b\u1eb1ng ch\u1ee9ng v\u1ec1 c\u00e1c h\u00e0nh vi sai tr\u00e1i, do \u0111\u00f3 y\u00eau c\u1ea7u n\u1ed9p b\u1eb1ng ch\u1ee9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m y\u00eau c\u1ea7u s\u1ebd l\u00e0m cho quy\u1ec1n n\u00e0y tr\u1edf n\u00ean v\u00f4 ngh\u0129a. Ph\u00e1n quy\u1ebft n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp nh\u01b0 m\u1ed9t quy\u1ebft \u0111\u1ecbnh c\u1ef1c k\u1ef3 quan tr\u1ecdng, c\u00e2n b\u1eb1ng gi\u1eefa s\u1ef1 \u1ed5n \u0111\u1ecbnh trong qu\u1ea3n l\u00fd c\u00f4ng ty v\u00e0 y\u00eau c\u1ea7u gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Trach_Nhiem_cua_Giam_Doc_Hau_Qua_cua_Viec_Ghi_Sai_Su_That\"><\/span>Tr\u00e1ch Nhi\u1ec7m c\u1ee7a Gi\u00e1m \u0110\u1ed1c: H\u1eadu Qu\u1ea3 c\u1ee7a Vi\u1ec7c Ghi Sai S\u1ef1 Th\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Gi\u00e1m \u0111\u1ed1c c\u00f3 ngh\u0129a v\u1ee5 ch\u00fa \u00fd c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u1ed1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty, v\u00e0 trong khu\u00f4n kh\u1ed5 \u0111\u00f3, h\u1ecd ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u1eb1ng n\u1ed9i dung c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u t\u00ednh to\u00e1n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u l\u1ec7, v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n v\u00e0 l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n\n\n\n<p>N\u1ebfu c\u00f3 ghi sai s\u1ef1 th\u1eadt v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng trong t\u00e0i li\u1ec7u t\u00ednh to\u00e1n, gi\u00e1m \u0111\u1ed1c c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 \u0111\u00e3 kh\u00f4ng th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho c\u00f4ng ty. H\u01a1n n\u1eefa, gi\u00e1m \u0111\u1ed1c c\u0169ng c\u00f3 th\u1ec3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho c\u00e1c c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 n\u1ee3 b\u1ecb thi\u1ec7t h\u1ea1i do ghi sai s\u1ef1 th\u1eadt \u0111\u00f3.<\/p>\n\n\n\n<p>Tr\u00e1ch nhi\u1ec7m n\u00e0y kh\u00f4ng ch\u1ec9 l\u00e0 l\u00fd thuy\u1ebft. G\u1ea7n \u0111\u00e2y, \u0111\u00e3 c\u00f3 nhi\u1ec1u ph\u00e1n quy\u1ebft nghi\u00eam kh\u1eafc c\u1ee7a t\u00f2a \u00e1n c\u00f4ng nh\u1eadn lo\u1ea1i tr\u00e1ch nhi\u1ec7m n\u00e0y. V\u00ed d\u1ee5, trong v\u1ee5 vi\u1ec7c c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111i\u1ec7n t\u1eed l\u1edbn Toshiba, T\u00f2a \u00e1n Qu\u1eadn Tokyo \u0111\u00e3 ra ph\u00e1n quy\u1ebft v\u00e0o ng\u00e0y 28 th\u00e1ng 3 n\u0103m 2023 (Reiwa 5), y\u00eau c\u1ea7u c\u00e1c c\u1ef1u gi\u00e1m \u0111\u1ed1c b\u1ed3i th\u01b0\u1eddng t\u1ed5ng c\u1ed9ng h\u01a1n 3 t\u1ef7 y\u00ean v\u00ec \u0111\u00e3 kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c m\u1eb7c d\u00f9 \u0111\u00e3 nh\u1eadn th\u1ee9c \u0111\u01b0\u1ee3c vi\u1ec7c x\u1eed l\u00fd k\u1ebf to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p. Ngo\u00e0i ra, trong c\u00e1c v\u1ee5 vi\u1ec7c tr\u01b0\u1edbc \u0111\u00e2y nh\u01b0 v\u1ee5 Livedoor v\u00e0 Olympus, c\u00e1c h\u00e0nh vi gian l\u1eadn k\u1ebf to\u00e1n nghi\u00eam tr\u1ecdng \u0111\u00e3 d\u1eabn \u0111\u1ebfn vi\u1ec7c ban l\u00e3nh \u0111\u1ea1o b\u1ecb ph\u1ea1t ti\u1ec1n l\u1edbn v\u00e0 \u00e1n t\u00f9. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y r\u00f5 r\u00e0ng cho th\u1ea5y ngh\u0129a v\u1ee5 c\u1ee7a gi\u00e1m \u0111\u1ed1c trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c t\u00e0i li\u1ec7u t\u00ednh to\u00e1n l\u00e0 r\u1ea5t n\u1eb7ng n\u1ec1.<\/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>Nh\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00e1i qu\u00e1t trong b\u00e0i vi\u1ebft n\u00e0y, quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u t\u00ednh to\u00e1n theo Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n (Japanese Corporate Law) kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. \u0110\u00e2y l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng nh\u1ea5t qu\u00e1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p, t\u1eeb vi\u1ec7c ghi ch\u00e9p ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch h\u00e0ng ng\u00e0y \u0111\u1ebfn ki\u1ec3m to\u00e1n, ph\u00ea duy\u1ec7t v\u00e0 c\u00f4ng khai. \u0110\u1eb7c bi\u1ec7t, ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef ch\u1ed3ng ch\u00e9o c\u1ee7a nhi\u1ec1u lu\u1eadt v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 Lu\u1eadt L\u01b0u tr\u1eef S\u1ed5 s\u00e1ch \u0110i\u1ec7n t\u1eed g\u1ea7n \u0111\u00e2y l\u00e0 nh\u1eefng th\u00e1ch th\u1ee9c hi\u1ec7n \u0111\u1ea1i m\u00e0 t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t. Ngo\u00e0i ra, quy\u1ec1n y\u00eau c\u1ea7u xem x\u00e9t c\u1ee7a c\u1ed5 \u0111\u00f4ng v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd nghi\u00eam ng\u1eb7t c\u1ee7a gi\u00e1m \u0111\u1ed1c \u0111\u1ed1i v\u1edbi vi\u1ec7c ghi ch\u00e9p sai s\u1ef1 th\u1eadt l\u00e0 nh\u1eefng y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i c\u1ee7a qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n (Japanese Corporate Governance). Vi\u1ec7c hi\u1ec3u v\u00e0 tu\u00e2n th\u1ee7 ch\u00ednh x\u00e1c c\u00e1c quy t\u1eafc n\u00e0y l\u00e0 n\u1ec1n t\u1ea3ng kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 ph\u00e1t tri\u1ec3n kinh doanh b\u1ec1n v\u1eefng t\u1ea1i Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<p>V\u0103n ph\u00f2ng Lu\u1eadt Monolith c\u00f3 nhi\u1ec1u kinh nghi\u1ec7m t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn k\u1ebf 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. T\u1ea1i v\u0103n ph\u00f2ng ch\u00fang t\u00f4i, c\u00f3 nhi\u1ec1u chuy\u00ean gia ph\u00e1p l\u00fd n\u00f3i ti\u1ebfng Anh kh\u00f4ng ch\u1ec9 c\u00f3 ch\u1ee9ng ch\u1ec9 lu\u1eadt s\u01b0 Nh\u1eadt B\u1ea3n m\u00e0 c\u00f2n c\u00f3 ch\u1ee9ng ch\u1ec9 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i. V\u1edbi th\u1ebf m\u1ea1nh \u0111\u1ed9c \u0111\u00e1o n\u00e0y, ch\u00fang t\u00f4i kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n d\u1ecbch v\u00e0 gi\u1ea3i th\u00edch c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt Nh\u1eadt B\u1ea3n m\u00e0 c\u00f2n c\u00f3 th\u1ec3 cung c\u1ea5p h\u1ed7 tr\u1ee3 ph\u00e1p l\u00fd th\u1ef1c ti\u1ec5n v\u00e0 th\u1ef1c s\u1ef1 c\u00f3 gi\u00e1 tr\u1ecb, d\u1ef1a tr\u00ean s\u1ef1 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 ki\u1ebfn th\u1ee9c v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd m\u00e0 c\u00e1c c\u00f4ng ty m\u1eb9 v\u00e0 ban l\u00e3nh \u0111\u1ea1o n\u01b0\u1edbc ngo\u00e0i c\u00f3. Xin vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi v\u0103n ph\u00f2ng ch\u00fang t\u00f4i v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng tu\u00e2n th\u1ee7 li\u00ean quan \u0111\u1ebfn s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00e0i li\u1ec7u t\u00ednh to\u00e1n, quan h\u1ec7 v\u1edbi c\u1ed5 \u0111\u00f4ng, v\u00e0 b\u1ea5t k\u1ef3 v\u1ea5n \u0111\u1ec1 n\u00e0o kh\u00e1c li\u00ean quan \u0111\u1ebfn Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Nh\u1eadt B\u1ea3n, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n do Lu\u1eadt C\u00f4ng ty Nh\u1eadt B\u1ea3n quy \u0111\u1ecbnh kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n. \u0110\u00e2y l\u00e0 n [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":71280,"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\/71279"}],"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=71279"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71279\/revisions"}],"predecessor-version":[{"id":71664,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/posts\/71279\/revisions\/71664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media\/71280"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/media?parent=71279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/categories?post=71279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/vi\/wp-json\/wp\/v2\/tags?post=71279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}