{"id":21765,"date":"2023-12-06T02:54:23","date_gmt":"2023-12-06T02:54:23","guid":{"rendered":"https:\/\/masterskills.org\/blog\/gia-tri-so-sach-la-gi-vai-tro-cua-gia-tri-so-sach.html"},"modified":"2023-12-22T04:56:15","modified_gmt":"2023-12-21T21:56:15","slug":"gia-tri-so-sach-la-gi-vai-tro-cua-gia-tri-so-sach","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/gia-tri-so-sach-la-gi-vai-tro-cua-gia-tri-so-sach.html","title":{"rendered":"Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch"},"content":{"rendered":"
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<\/figure>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 quan t\u00e2m. \u0110\u00e2y l\u00e0 kh\u00e1i ni\u1ec7m cho th\u1ea5y gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed5 s\u00e1ch.<\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00f3 t\u00ean ti\u1ebfng Anh l\u00e0 Book Value. \u0110\u00e2y l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n n\u00e0y m\u00f4 t\u1ea3 c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p theo th\u00e1ng, qu\u00fd, n\u1eeda n\u0103m ho\u1eb7c 1 n\u0103m.<\/p>\n

Vai tr\u00f2 c\u1ee7a gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch<\/strong><\/span><\/h3>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch \u0111\u01b0\u1ee3c coi l\u00e0 quan tr\u1ecdng v\u1ec1 m\u1eb7t \u0111\u1ecbnh gi\u00e1 v\u00ec n\u00f3 th\u1ec3 hi\u1ec7n b\u1ee9c tranh c\u00f4ng b\u1eb1ng v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t c\u00f4ng ty. Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a m\u1ed9t doanh nghi\u1ec7p hay t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c xem l\u00e0 t\u00e0i s\u1ea3n \u0111ang c\u00f3 c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. N\u00f3 \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef b\u1edfi th\u1ef1c th\u1ec3 ri\u00eang bi\u1ec7t, c\u1ed1 \u0111\u1ecbnh (ch\u1ee7 s\u1edf h\u1eefu, c\u1ed5 \u0111\u00f4ng, v\u1ed1n h\u00f3a th\u1ecb tr\u01b0\u1eddng).<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, th\u00ec gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u0169ng cho th\u1ea5y \u0111\u01b0\u1ee3c con s\u1ed1 chi ph\u00ed mua l\u1ea1i c\u00f4ng ty\/ t\u1eadp \u0111o\u00e0n trong tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro. \u0110\u1ed3ng th\u1eddi gi\u00e1 tr\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu c\u0169ng b\u1ecb t\u00e1c \u0111\u1ed9ng b\u1edfi nh\u00e2n t\u1ed1 n\u00e0y.<\/p>\n

Theo th\u1ed1ng k\u00ea, doanh nghi\u1ec7p n\u00e0o c\u00f3 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u00e0ng cao th\u00ec gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu s\u1ebd c\u00e0ng cao, ti\u1ec1m n\u0103ng ph\u00e1t tri\u1ec3n c\u0169ng \u1ed5n \u0111\u1ecbnh h\u01a1n so v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n \u0111ang x\u1ea5p x\u1ec9 v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 c\u1ea7n chi tr\u1ea3.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p x\u1ea5u nh\u1ea5t x\u1ea3y ra bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i b\u1ecb thanh l\u00fd, th\u00ec gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch ch\u00ednh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n m\u00e0 m\u1ed7i c\u1ed5 \u0111\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c thu v\u1ec1.<\/p>\n

C\u00f4ng th\u1ee9c t\u00ednh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch<\/strong><\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch = T\u1ed5ng t\u00e0i s\u1ea3n \u2013 T\u1ed5ng n\u1ee3 ph\u1ea3i thanh to\u00e1n<\/p>\n

T\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ti\u1ec1n m\u1eb7t hi\u1ec7n c\u00f3;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n ti\u1ec1n thu v\u00e0o;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n r\u00f2ng;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00e0i s\u1ea3n h\u1eefu h\u00ecnh: h\u00e0ng t\u1ed3n kho, nh\u00e0 m\u00e1y thi\u1ebft b\u1ecb;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 \u1ee9ng tr\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh trong t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng c\u00f3 h\u00ecnh d\u1ea1ng c\u1ee5 th\u1ec3, nh\u01b0ng gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n, v\u00ed d\u1ee5 nh\u01b0 nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, uy t\u00edn th\u01b0\u01a1ng hi\u1ec7u, nh\u00e3n hi\u1ec7u, marketing\u2026<\/p>\n

T\u1ed5ng n\u1ee3 ph\u1ea3i thanh to\u00e1n g\u1ed3m kho\u1ea3n thu\u1ebf ho\u00e3n l\u1ea1i ch\u01b0a \u0111\u00f3ng, kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n v\u00e0 kho\u1ea3n n\u1ee3 d\u00e0i h\u1ea1n m\u00e0 doanh nghi\u1ec7p \u0111ang g\u00e1nh, d\u00f9 l\u00e0 n\u1ee3 b\u1ea5t c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o nh\u01b0 ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p kh\u00e1c\u2026<\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty v\u00e0 tr\u1eeb \u0111i b\u1ea5t k\u1ef3 kho\u1ea3n n\u1ee3 n\u00e0o m\u00e0 c\u00f4ng ty c\u00f2n n\u1ee3.<\/p>\n

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ed5 phi\u1ebfu l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

\u0110i k\u00e8m v\u1edbi gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng c\u1ea7n bi\u1ebft th\u00eam v\u1ec1 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ed5 phi\u1ebfu.<\/p>\n

N\u1ebfu m\u1ed7i doanh nghi\u1ec7p ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng X c\u1ed5 phi\u1ebfu ra th\u1ecb tr\u01b0\u1eddng, th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb s\u1ed1 s\u00e1ch tr\u00ean 1 c\u1ed5 phi\u1ebfu.<\/p>\n

\u0110\u1ecbnh ngh\u0129a n\u00e0y trong ti\u1ebfng Anh c\u00f3 t\u00ean l\u00e0 Book Value Per Share (BVPS). N\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00f4ng th\u1ee9c c\u1ee7a BVPS nh\u01b0 sau:<\/p>\n

BVPS = Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch\/T\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh.<\/p>\n

BVPS s\u1ebd d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ecb gi\u00e1 c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1ebd d\u00f9ng ph\u00e9p t\u00ednh n\u00e0y \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n t\u00edch c\u01a1 b\u1ea3n nh\u1ea5t, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu doanh nghi\u1ec7p cao h\u01a1n hay th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch, t\u1eeb \u0111\u00f3 s\u1ebd c\u00f3 c\u00e1ch \u0111\u1ea7u t\u01b0 h\u1ee3p l\u00fd nh\u1ea5t.<\/p>\n

Th\u00f4ng th\u01b0\u1eddng th\u00ec gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch s\u1ebd t\u1ec9 l\u1ec7 thu\u1eadn v\u1edbi t\u1ed5ng s\u1ed1 c\u1ed5 phi\u1ebfu \u0111ang l\u01b0u h\u00e0nh. Nh\u1eefng doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n l\u1ef1c kinh t\u1ebf m\u1ea1nh s\u1ebd c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu l\u1edbn v\u00e0 quy m\u00f4 h\u01a1n so v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f2n \u0111ang trong qu\u00e1 tr\u00ecnh ph\u00e1t tri\u1ec3n v\u00e0 \u0111ang ph\u1ea3i g\u1ed3ng g\u00e1nh nhi\u1ec1u kho\u1ea3n n\u1ee3 bu\u1ed9c ph\u1ea3i thanh to\u00e1n.<\/p>\n

Tuy nhi\u00ean, v\u1edbi nh\u1eefng doanh nghi\u1ec7p m\u00e0 t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nhi\u1ec1u h\u01a1n t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh th\u00ec th\u1ebf n\u00e0o? C\u00f4ng th\u1ee9c n\u00e0y s\u1ebd kh\u00f4ng ho\u00e0n to\u00e0n ch\u00ednh x\u00e1c. Do \u0111\u00f3, vi\u1ec7c \u0111\u00e1nh gi\u00e1 c\u1ed5 phi\u1ebfu kh\u00f4ng ch\u1ec9 n\u00ean d\u1ef1a v\u00e0o ti\u00eau ch\u00ed n\u00e0y.<\/p>\n

Khi \u0111\u00e1nh gi\u00e1 ch\u1ec9 s\u1ed1 c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c doanh nghi\u1ec7p lo\u1ea1i n\u00e0y, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u01b0a ra \u0111\u01b0\u1ee3c nh\u1eefng ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 c\u1ee5 th\u1ec3 cho t\u1eebng l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p \u0111ang kinh doanh. Nh\u01b0 v\u1eady m\u1edbi c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 kh\u00e1ch quan nh\u1ea5t.<\/p>\n

H\u1ea1n ch\u1ebf c\u1ee7a gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

Tr\u01b0\u1edbc h\u1ebft, n\u00f3 l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n h\u00e0ng qu\u00fd ho\u1eb7c h\u00e0ng n\u0103m. Nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 c\u00f3 th\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh doanh nghi\u1ec7p sau khi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh. Nh\u1eefng gi\u00e1 tr\u1ecb tham chi\u1ebfu \u1edf th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u1ec3 kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

H\u01a1n n\u1eefa, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch b\u1ea3n ch\u1ea5t l\u00e0 m\u1ed9t m\u1ee5c k\u1ebf to\u00e1n. V\u00ec v\u1eady n\u00f3 mang t\u00ednh \u0111i\u1ec1u ch\u1ec9nh r\u1ea5t l\u1edbn. N\u00f3 c\u0169ng kh\u00f4ng d\u1ec5 hi\u1ec3u, d\u1ec5 \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1 n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 s\u1ef1 am hi\u1ec3u nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

\u0110\u1ed3ng th\u1eddi, c\u00e1c gi\u00e1 tr\u1ecb trong b\u00e1o c\u00e1o s\u1ed5 s\u00e1ch c\u00f3 th\u1ec3 c\u1ea7n li\u00ean th\u00f4ng nhi\u1ec1u k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 \u0111\u01b0a ra \u0111\u01b0\u1ee3c con s\u1ed1 c\u1ee5 th\u1ec3. V\u00ed d\u1ee5 nh\u01b0 kh\u1ea5u hao t\u00e0i s\u1ea3n, ph\u1ea3i c\u00f3 qu\u00e1 tr\u00ecnh m\u1edbi c\u00f3 th\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c t\u00e1c \u0111\u1ed9ng c\u1ee7a n\u00f3 \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a nh\u00e0 m\u00e1y thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t\u2026 hi\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng th\u00f4ng s\u1ed1 c\u1ee5 th\u1ec3 n\u00e0o, n\u1ebfu thanh l\u00fd th\u00ec s\u1ebd thu v\u1ec1 \u0111\u01b0\u1ee3c bao nhi\u00eau\u2026<\/p>\n

Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n th\u01b0\u1eddng bu\u1ed9c y\u00eau c\u1ea7u b\u00e1o c\u00e1o gi\u00e1 tr\u1ecb cao h\u01a1n so v\u1edbi gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a thi\u1ebft b\u1ecb. Tr\u00ean th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 thi\u1ebft b\u1ecb kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111\u1ebfn con s\u1ed1 nh\u01b0 b\u00e1o c\u00e1o. M\u1ed9t r\u1ee7i ro n\u1eefa cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u00ednh l\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n m\u1ea1nh c\u1ee7a c\u00f4ng ngh\u1ec7 khi\u1ebfn m\u00e1y m\u00f3c thi\u1ebft b\u1ecb l\u1ea1c h\u1eadu, gi\u00e1 tr\u1ecb c\u00f3 th\u1ec3 r\u01a1i kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c.<\/p>\n

Nh\u01b0\u1ee3c \u0111i\u1ec3m k\u1ebf ti\u1ebfp ch\u00ednh l\u00e0 n\u1ebfu h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u1ea5y l\u00e0m t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o cho kho\u1ea3n vay n\u00e0o \u0111\u00f3, th\u00ec n\u00f3 s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng ho\u00e0n to\u00e0n kh\u00e1c \u0111\u1ebfn t\u1ed5ng gi\u00e1 tr\u1ecb to\u00e0n b\u1ed9 doanh nghi\u1ec7p. L\u00fac n\u00e0y, gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch s\u1ebd kh\u00f4ng c\u00f2n l\u00e0 k\u00eanh tham chi\u1ebfu an to\u00e0n v\u00e0 hi\u1ec7u qu\u1ea3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

V\u1edbi nh\u1eefng th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec tr\u00ean \u0111\u00e2y, hy v\u1ecdng c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 \u0111\u01b0a ra \u0111\u01b0\u1ee3c nh\u1eefng ch\u1ecdn l\u1ef1a t\u1ed1t nh\u1ea5t cho m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0 c\u1ee7a m\u00ecnh. T\u00ecm hi\u1ec3u k\u1ef9 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3 v\u1edbi nh\u1eefng l\u1ee3i \u00edch m\u00e0 n\u00f3 mang l\u1ea1i, c\u0169ng nh\u01b0 th\u00f4ng su\u1ed1t h\u1ea1n ch\u1ebf c\u1ee7a n\u00f3 s\u1ebd gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1 nhi\u1ec1u trong vi\u1ec7c \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 hi\u1ec7u qu\u1ea3.<\/p>\n

Pha L\u00ea<\/strong><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 g\u00ec \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 quan t\u00e2m. \u0110\u00e2y l\u00e0 kh\u00e1i ni\u1ec7m cho th\u1ea5y gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng s\u1ed5 s\u00e1ch.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21765"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21765"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21765\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21765"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21765"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21765"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}