{"id":25241,"date":"2023-12-07T00:17:42","date_gmt":"2023-12-07T00:17:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/li-thuyet-thuc-the-entity-theory-la-gi-cac-chi-trich-ve-li-thuyet-thuc-the.html"},"modified":"2023-12-22T10:09:37","modified_gmt":"2023-12-22T03:09:37","slug":"li-thuyet-thuc-the-entity-theory-la-gi-cac-chi-trich-ve-li-thuyet-thuc-the","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/li-thuyet-thuc-the-entity-theory-la-gi-cac-chi-trich-ve-li-thuyet-thuc-the.html","title":{"rendered":"L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3 (Entity Theory) l\u00e0 g\u00ec? C\u00e1c ch\u1ec9 tr\u00edch v\u1ec1 l\u00ed thuy\u1ebft th\u1ef1c th\u1ec3"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/i><\/p>\n<\/div>\n<\/div>\n

L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/b> trong ti\u1ebfng Anh l\u00e0\u00a0Entity Theory.<\/b><\/p>\n

L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/i> l\u00e0 m\u1ed9t gi\u1ea3 \u0111\u1ecbnh c\u0103n b\u1ea3n cho r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi m\u1ed9t doanh nghi\u1ec7p l\u00e0 t\u00e1ch bi\u1ec7t v\u1edbi ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a n\u00f3.<\/p>\n

L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/i> \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean \u00fd t\u01b0\u1edfng r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ed9c l\u1eadp v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, d\u01b0\u1edbi c\u01a1 s\u1edf c\u1ee7a ch\u1ebf \u0111\u1ed9\u00a0tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u00a0v\u00e0 t\u00e1ch quy\u1ec1n s\u1edf h\u1eefu kh\u1ecfi quy\u1ec1n ki\u1ec3m so\u00e1t.<\/p>\n

Theo l\u00ed thuy\u1ebft<\/span> th\u1ef1c th\u1ec3,<\/i> ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay n\u1ee3 c\u1ee7a c\u00f4ng ty v\u00e0 v\u00ec v\u1eady c\u00e1c ch\u1ee7 n\u1ee3 kh\u00f4ng th\u1ec3 t\u1ecbch thu t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a anh ta ho\u1eb7c c\u00f4 ta.<\/p>\n

M\u1eb7c d\u00f9 c\u00f3 m\u1ed9t s\u1ed1 l\u1eddi ch\u1ec9 tr\u00edch, l\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/i> c\u00f3 gi\u00e1 tr\u1ecb v\u00f4 c\u00f9ng quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u00a0v\u00e0 t\u01b0 c\u00e1ch l\u00e0 ph\u00e1p nh\u00e2n c\u1ee7a c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay.<\/p>\n

Khi so s\u00e1nh quy\u1ec1n s\u1edf h\u1eefu v\u00e0 quy\u1ec1n ki\u1ec3m so\u00e1t, tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu trong m\u1ed9t s\u1ed1 doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft cho th\u01b0\u01a1ng m\u1ea1i. \u0110\u1ec3 duy tr\u00ec m\u1ed9t h\u1ec7 th\u1ed1ng t\u00e1ch bi\u1ec7t ch\u1ee7 s\u1edf h\u1eefu kh\u1ecfi tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed c\u1ee7a c\u00f4ng ty, l\u00ed thuy\u1ebft<\/span> th\u1ef1c th\u1ec3 <\/i>\u0111\u00e3 t\u1ea1o ra m\u1ed9t ranh gi\u1edbi cho ph\u00e9p t\u00e1ch bi\u1ec7t t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u1edbi t\u00e0i ch\u00ednh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.\u00a0<\/p>\n

S\u1ef1 t\u00e1ch bi\u1ec7t gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh chuy\u00ean nghi\u1ec7p l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh quan tr\u1ecdng v\u00e0 nh\u1ea5t qu\u00e1n c\u1ee7a th\u01b0\u01a1ng m\u1ea1i tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/i> c\u00f3 vai tr\u00f2 v\u00f4 c\u00f9ng quan tr\u1ecdng trong m\u1ecdi kh\u00eda c\u1ea1nh c\u1ee7a th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/i> l\u00e0 m\u1ed9t kh\u00eda c\u1ea1nh c\u01a1 s\u1edf c\u1ee7a k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i. N\u00f3 d\u1ef1a tr\u00ean ph\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n b\u1ea3ng c\u00e2n \u0111\u1ed1i \u0111\u01a1n gi\u1ea3n:<\/p>\n

T\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u00a0<\/p>\n

Trong k\u1ebf to\u00e1n, l\u00ed thuy\u1ebft<\/span> th\u1ef1c th\u1ec3 <\/i>t\u00e1ch bi\u1ec7t m\u1ecdi kho\u1ea3n n\u1ee3, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed v\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kh\u00eda c\u1ea1nh t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p v\u1edbi t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c doanh nghi\u1ec7p l\u00e0 ph\u00e1p nh\u00e2n trong con m\u1eaft c\u1ee7a ph\u00e1p lu\u1eadt – doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1edf h\u1eefu t\u00e0i s\u1ea3n, t\u00e0i s\u1ea3n, ph\u00e1t h\u00e0nh n\u1ee3 (vay ti\u1ec1n), k\u00ed k\u1ebft h\u1ee3p \u0111\u1ed3ng, v.v. C\u00e1c doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 b\u1ecb ki\u1ec7n, nh\u01b0ng nh\u1eefng v\u1ee5 ki\u1ec7n n\u00e0y kh\u00f4ng nh\u1eafm \u0111\u1ebfn b\u1ea3n th\u00e2n c\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00e1c ch\u1ec9 tr\u00edch v\u1ec1 l\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/font><\/h3>\n

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M\u1eb7c d\u00f9 kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n c\u1ee7a l\u00ed thuy\u1ebft th\u1ef1c th\u1ec3<\/b> \u0111\u00e3 \u0111\u01b0\u1ee3c l\u01b0u h\u00e0nh t\u1eeb th\u1ebf k\u1ec9 19, n\u00f3 \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn r\u1ed9ng r\u00e3i; m\u1ed9t ph\u1ea7n l\u00e0 do nh\u1eefng l\u1eddi ch\u1ec9 tr\u00edch ch\u00ednh \u0111\u00e1ng \u0111\u1ed1i v\u1edbi l\u00ed thuy\u1ebft n\u00e0y.<\/p>\n

V\u1ec1 b\u1ea3n ch\u1ea5t, m\u1ed9t doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t th\u1ef1c th\u1ec3 \u0111\u1ed9c l\u1eadp, m\u00e0 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 ho\u1eb7c ph\u1ea7n m\u1edf r\u1ed9ng c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (v\u00e0 \/ ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00ed) \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 t\u1ea1o ra l\u1ee3i nhu\u1eadn. L\u1ee3i nhu\u1eadn n\u00e0y lu\u00f4n \u0111\u01b0\u1ee3c li\u00ean k\u1ebft v\u1edbi c\u1ee7a c\u1ea3i v\u00e0 s\u1ef1 gi\u00e0u c\u00f3 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.\u00a0<\/p>\n

C\u00e1c ch\u1ee7 s\u1edf h\u1eefu c\u0169ng g\u1eafn li\u1ec1n v\u1edbi c\u00f4ng ty \u1edf ch\u1ed7 h\u1ecd c\u00f3 th\u1ec3 l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng h\u1eefu quan\u00a0quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00f4ng ty.<\/p>\n

Do \u0111\u00f3, v\u1edbi m\u1ed7i \u0111\u1ed3ng ti\u1ec1n m\u00e0 c\u00e1c ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed5 v\u00e0o c\u00f4ng ty, h\u1ecd mong \u0111\u1ee3i l\u1ee3i nhu\u1eadn. \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty kh\u00f4ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn v\u1ed1n b\u1eb1ng ti\u1ec1n m\u00e0 th\u00f4ng th\u01b0\u1eddng c\u00f2n li\u00ean quan \u0111\u1ebfn\u00a0v\u1ed1n hi\u1ec7n v\u1eadt v\u00e0\u00a0t\u00e0i s\u1ea3n tr\u00ed tu\u1ec7, th\u1eddi gian, c\u00f4ng s\u1ee9c v\u00e0 nh\u1eefng suy ngh\u0129 m\u00e0 ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty.<\/p>\n

(Theo investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n L\u00ed thuy\u1ebft th\u1ef1c th\u1ec3 (ti\u1ebfng Anh: Entity Theory) l\u00e0 m\u1ed9t gi\u1ea3 \u0111\u1ecbnh c\u0103n b\u1ea3n cho r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi doanh nghi\u1ec7p l\u00e0 t\u00e1ch bi\u1ec7t v\u1edbi ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a n\u00f3.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25241"}],"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=25241"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25241\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}