{"id":34241,"date":"2023-12-08T03:53:33","date_gmt":"2023-12-08T03:53:33","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-truong-chief-accountant-la-ai-quyen-va-trach-nhiem-ke-toan-truong.html"},"modified":"2023-12-23T20:56:10","modified_gmt":"2023-12-23T13:56:10","slug":"ke-toan-truong-chief-accountant-la-ai-quyen-va-trach-nhiem-ke-toan-truong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-truong-chief-accountant-la-ai-quyen-va-trach-nhiem-ke-toan-truong.html","title":{"rendered":"K\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) l\u00e0 ai? Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m k\u1ebf to\u00e1n tr\u01b0\u1edfng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: unitrain.edu.vn)<\/p>\n<\/figcaption><\/figure>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/font><\/h2>\n

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

K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0: Chief Accountant.<\/b><\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edf<\/span>ng<\/b> l\u00e0 m\u1ed9t ch\u1ee9c danh ngh\u1ec1 nghi\u1ec7p d\u00e0nh cho c\u00e1c chuy\u00ean gia k\u1ebf to\u00e1n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao, c\u00f3 ph\u1ea9m ch\u1ea5t \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t v\u00e0 c\u00f3 n\u0103ng l\u1ef1c \u0111i\u1ec1u h\u00e0nh, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3<\/span>c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong m\u1ed9t \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n kinh t\u1ebf \u0111\u1ed9c l\u1eadp.\u00a0<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, PGS.TS. Nguy\u1ec5n Kh\u1eafc H\u01b0ng, NXB Kinh t\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh)<\/i><\/p>\n

K\u1ebf to\u00e1n tr\u01b0\u1edfng<\/b> l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

Ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/font><\/h3>\n

1. K\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n

a) C\u00e1c ti\u00eau chu\u1ea9n qui \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13;<\/p>\n

b) C\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p tr\u1edf l\u00ean;<\/p>\n

c) C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/p>\n

d) C\u00f3 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 02 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n t\u1eeb tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf v\u1ec1 k\u1ebf to\u00e1n \u00edt nh\u1ea5t l\u00e0 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, cao \u0111\u1eb3ng.<\/p>\n

Ch\u00ednh ph\u1ee7 qui \u0111\u1ecbnh c\u1ee5 th\u1ec3 ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/font><\/h3>\n

1. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/p>\n

a) Th\u1ef1c hi\u1ec7n c\u00e1c qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n;<\/p>\n

b) T\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y k\u1ebf to\u00e1n theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13;<\/p>\n

c) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/p>\n

2. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n

3. K\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7, ngo\u00e0i ra, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f2n c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/p>\n

a) C\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u1ec1 vi\u1ec7c tuy\u1ec3n d\u1ee5ng, thuy\u00ean chuy\u1ec3n, t\u0103ng l\u01b0\u01a1ng, khen th\u01b0\u1edfng, k\u1ec9 lu\u1eadt ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, th\u1ee7 kho, th\u1ee7 qu\u0129;<\/p>\n

b) Y\u00eau c\u1ea7u c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n tr\u01b0\u1edfng;<\/p>\n

c) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn chuy\u00ean m\u00f4n b\u1eb1ng v\u0103n b\u1ea3n khi c\u00f3 \u00fd ki\u1ebfn kh\u00e1c v\u1edbi \u00fd ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh;<\/p>\n

d) B\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n khi ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb;\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p v\u1eabn ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00ec b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00f3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13)\u00a0<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n tr\u01b0\u1edfng (ti\u1ebfng Anh: Chief Accountant) l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u b\u1ed9 m\u00e1y k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34241"}],"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=34241"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34241\/revisions"}],"predecessor-version":[{"id":67918,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34241\/revisions\/67918"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}