{"id":27566,"date":"2023-12-07T04:37:58","date_gmt":"2023-12-07T04:37:58","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thu-thuat-tai-chinh-financial-shenanigans-la-gi.html"},"modified":"2023-12-22T16:50:18","modified_gmt":"2023-12-22T09:50:18","slug":"thu-thuat-tai-chinh-financial-shenanigans-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thu-thuat-tai-chinh-financial-shenanigans-la-gi.html","title":{"rendered":"Th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh (Financial Shenanigans) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: finception)<\/p>\n<\/figcaption><\/figure>\n

Th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh<\/font><\/h2>\n

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

Th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh<\/b> trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Financial Shenanigans.<\/b><\/p>\n

Th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh<\/b> l\u00e0 nh\u1eefng h\u00e0nh \u0111\u1ed9ng b\u00f3p m\u00e9o, xuy\u00ean t\u1ea1c hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh th\u1ef1c s\u1ef1 hay t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.<\/p>\n

Nh\u1eefng th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 bao g\u1ed3m t\u1eeb nh\u1eefng vi ph\u1ea1m t\u01b0\u01a1ng \u0111\u1ed1i nh\u1ecf nh\u01b0 qui t\u1eafc k\u1ebf to\u00e1n m\u01a1 h\u1ed3, kh\u00f4ng r\u00f5 r\u00e0ng cho \u0111\u1ebfn nh\u1eefng gian l\u1eadn nghi\u00eam tr\u1ecdng g\u00e2y \u1ea3nh h\u01b0\u1edfng trong nhi\u1ec1u n\u0103m.<\/p>\n

Th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh c\u0169ng bao g\u1ed3m c\u00e1c h\u00e0nh \u0111\u1ed9ng l\u1eeba \u0111\u1ea3o \u0111\u1ed9c l\u1eadp, th\u00e0nh l\u1eadp c\u00e1c t\u1ed5 ch\u1ee9c l\u1eeba \u0111\u1ea3o ho\u1eb7c x\u00e2y d\u1ef1ng\u00a0m\u00f4 h\u00ecnh l\u1eeba \u0111\u1ea3o Ponzi.<\/p>\n

Trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, khi c\u00e1c c\u00f4ng ty b\u1ecb ph\u00e1t hi\u1ec7n c\u00f3 s\u1eed d\u1ee5ng c\u00e1c th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh th\u00ec\u00a0gi\u00e1 c\u1ed5 phi\u1ec3u, tri\u1ec3n v\u1ecdng trong t\u01b0\u01a1ng lai v\u00e0 qu\u1ea3n l\u00ed ti\u1ec1m n\u0103ng c\u1ee7a h\u1ecd s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c.\u00a0<\/p>\n

Tu\u1ef3 thu\u1ed9c v\u00e0o m\u1ee9c \u0111\u1ed9 nghi\u00eam tr\u1ecdng, c\u00f4ng ty c\u00f3 th\u1ec3 s\u1ebd ph\u1ea3i b\u00e1n th\u00e1o c\u1ed5 phi\u1ebfu, ph\u00e1 s\u1ea3n (Bankruptcy), gi\u1ea3i th\u1ec3 (Dissolution), ki\u1ec7n c\u00e1o c\u1ed5 \u0111\u00f4ng ho\u1eb7c th\u1eadm ch\u00ed nh\u1eefng c\u00e1 nh\u00e2n li\u00ean quan s\u1ebd ph\u1ea3i ng\u1ed3i t\u00f9.<\/p>\n

Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n

C\u00e1c th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/p>\n

– C\u00e1c m\u00f4 h\u00ecnh thao t\u00fang b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (Financial reporting) b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p l\u1eeba \u0111\u1ea3o,\u00a0k\u1ebf to\u00e1n b\u01a1m th\u1ed5i (Aggressive accounting)\u00a0hay\u00a0k\u1ebf to\u00e1n s\u00e1ng t\u1ea1o (Creative accounting).<\/p>\n

– C\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u01a1 s\u1edf gian l\u1eadn ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1ed9t m\u1eb7t tr\u1eadn cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng gian l\u1eadn;<\/p>\n

– Nh\u1eefng k\u1ebb l\u1eeba \u0111\u1ea3o \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u00e1c nh\u00f3m l\u1eeba \u0111\u1ea3o \u0111\u00e1nh c\u1eafp th\u00f4ng tin t\u00e0i ch\u00ednh nh\u01b0 th\u1ebb t\u00edn d\u1ee5ng (Credit cards) ho\u1eb7c s\u1ed1 t\u00e0i kho\u1ea3n (Account numbers).<\/p>\n

C\u00f3 v\u00f4 s\u1ed1 c\u00e1ch \u0111\u1ec3 c\u00e1c c\u00e1 nh\u00e2n hay t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh. Thao t\u00fang th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i th\u1ebf so v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 c\u1ea1nh tranh, c\u00f3 \u0111\u01b0\u1ee3c t\u1ec9 l\u1ec7 v\u1ed1n t\u1ed1t h\u01a1n hay \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u00e1n l\u00ed l\u00e0 nh\u1eefng \u0111\u1ed9ng l\u1ef1c h\u00e0ng \u0111\u1ea7u c\u1ee7a t\u1ed5 ch\u1ee9c.\u00a0<\/p>\n

\u0110i\u1ec1u n\u00e0y \u0111\u00e3 di\u1ec5n ra t\u1eeb l\u00e2u v\u00e0 \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u00f4ng ty ph\u1ea3i tr\u1ea3 gi\u00e1 cho h\u00e0nh \u0111\u1ed9ng thao t\u00fang th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u1ed5i ti\u1ebfng nh\u1ea5t t\u1ea1i M\u1ef9 ph\u1ea3i k\u1ec3 t\u1edbi Enron, WorldCom, Lehman Brothers v\u00e0 Bernie Madoff Scandal.<\/p>\n

Scammers<\/font><\/h3>\n

Scammers l\u00e0 nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo c\u00e1 nh\u00e2n ho\u1eb7c theo nh\u00f3m, h\u1ecd th\u01b0\u1eddng s\u1ebd t\u00ecm c\u00e1ch \u0111\u00e1nh c\u1eafp c\u00e1c th\u00f4ng tin quan tr\u1ecdng \u0111\u1ec3 thu l\u1ee3i ri\u00eang. M\u1ee5c ti\u00eau c\u1ee7a nh\u1eefng t\u00ean n\u00e0y l\u00e0 th\u00f4ng tin th\u1ebb t\u00edn d\u1ee5ng, s\u1ed1 an sinh x\u00e3 h\u1ed9i (Social security numbers), c\u00e1c th\u00f4ng tin c\u00e1 nh\u00e2n, m\u1eadt kh\u1ea9u v\u00e0 s\u1ed1 t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0, s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng\u2026<\/p>\n

C\u00e1c scammers c\u00f3 th\u1ec3 \u0111\u00f3ng gi\u1ea3 th\u00e0nh c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ec3 l\u1ea5y th\u00f4ng tin b\u1eb1ng c\u00e1ch g\u1ecdi \u0111i\u1ec7n, g\u1eedi email ho\u1eb7c g\u1eb7p tr\u1ef1c ti\u1ebfp.\u00a0<\/p>\n

Ch\u00fang c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 c\u00f3 t\u00ean Skimmer \u0111\u1ec3 g\u1eafn v\u00e0o c\u00e1c c\u00e2y ATM \u0111\u1ec3 \u0111\u00e1nh c\u1eafp th\u00f4ng tin c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng v\u00e0 thu l\u1ee3i b\u1ea5t ch\u00ednh. V\u00ec v\u1eady c\u00e1c c\u00e1 nh\u00e2n c\u1ea7n t\u1ec9nh t\u00e1o v\u00e0 th\u1eadn tr\u1ecdng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh.<\/p>\n

T\u1ed5 ch\u1ee9c l\u1eeba \u0111\u1ea3o<\/font><\/h3>\n

C\u00e1c chuy\u00ean gia kinh doanh s\u1ebd gi\u1ea3 l\u00e0m c\u00e1c doanh nh\u00e2n hay chuy\u00ean gia \u0111\u1ea7u t\u01b0, th\u00e0nh l\u1eadp m\u1ed9t doanh nghi\u1ec7p v\u00e0 th\u01b0\u1eddng nh\u1eafm v\u00e0o c\u00e1c\u00a0nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n r\u00f2ng (Net Worth) cao.\u00a0<\/p>\n

Nh\u1eefng doanh nghi\u1ec7p n\u00e0y ch\u00ednh l\u00e0 m\u00f4 h\u00ecnh Ponzi. Nh\u00ecn chung, h\u1ecd th\u01b0\u1eddng thu h\u00fat ti\u1ec1n t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1eb1ng c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 th\u1eadt.\u00a0<\/p>\n

\u0110\u1ec3 t\u1ea1o ra s\u1ef1 th\u00e0nh c\u00f4ng \u1ea3o cho d\u1ef1 \u00e1n, ch\u00fang s\u1ebd th\u01b0\u1edfng cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia tr\u01b0\u1edbc b\u1eb1ng ti\u1ec1n c\u1ee7a nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia sau. Qu\u00e1 tr\u00ecnh n\u00e0y s\u1ebd d\u1ea7n ch\u1eadm l\u1ea1i khi nh\u1eefng k\u1ebb l\u1eeba \u0111\u1ea3o b\u1eaft \u0111\u1ea7u r\u1eeda ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ch\u00fang.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Financial Shenanigans, Investopedia)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Th\u1ee7 thu\u1eadt t\u00e0i ch\u00ednh (ti\u1ebfng Anh: Financial Shenanigans) l\u00e0 nh\u1eefng h\u00e0nh \u0111\u1ed9ng b\u00f3p m\u00e9o, xuy\u00ean t\u1ea1c hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh th\u1ef1c s\u1ef1 hay t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27566"}],"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=27566"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27566\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}