{"id":8226,"date":"2023-11-30T01:27:00","date_gmt":"2023-11-30T01:27:00","guid":{"rendered":"https:\/\/masterskills.org\/blog\/doanh-nghiep-quan-li-thanh-li-tai-san-la-gi-quyen-va-nghia-vu.html"},"modified":"2023-12-21T14:09:20","modified_gmt":"2023-12-21T07:09:20","slug":"doanh-nghiep-quan-li-thanh-li-tai-san-la-gi-quyen-va-nghia-vu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/doanh-nghiep-quan-li-thanh-li-tai-san-la-gi-quyen-va-nghia-vu.html","title":{"rendered":"Doanh nghi\u1ec7p qu\u1ea3n l\u00ed, thanh l\u00ed t\u00e0i s\u1ea3n l\u00e0 g\u00ec? Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<figure class=\"VCSortableInPreviewMode\">\n<div><\/div><figcaption class=\"PhotoCMS_Caption\">\n<p data-placeholder=\"[Nh\u1eadp ch\u00fa th\u00edch \u1ea3nh]\" class=\"\">H\u00ecnh minh ho\u1ea1 (Ngu\u1ed3n: investopedia)<\/p>\n<\/figcaption><\/figure>\n<h2><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">Doanh nghi\u1eb9\u0302p qua\u0309n l\u00ed, thanh l\u00ed ta\u0300i sa\u0309n<\/font><\/h2>\n<p><b>Kh\u00e1i ni\u1ec7m<\/b><\/p>\n<p>Khoa\u0309n \u0110i\u00ea\u0300u Lu\u1ea1\u0302t Pha\u0301 sa\u0309n n\u0103m 2014 gia\u0309i thi\u0301ch: <b>Doanh nghi\u1eb9\u0302p qua\u0309n <span>l\u00ed<\/span>, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n<\/b> la\u0300 doanh nghi\u1eb9\u0302p ha\u0300nh ngh\u00ea\u0300 qua\u0309n <span>l\u00ed<\/span>, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 m\u00e2\u0301t kha\u0309 n\u0103ng thanh toa\u0301n trong qua\u0301 tri\u0300nh gia\u0309i quy\u00ea\u0301t pha\u0301 sa\u0309n.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">Ph\u00e2n lo\u1ea1i<\/font><\/h3>\n<p><b>Ca\u0301c loa\u0323i doanh nghi\u1eb9\u0302p sau \u0111a\u0302y \u0111u\u031b\u01a1\u0323c ha\u0300nh ngh\u00ea\u0300 qua\u0309n <span>l\u00ed<\/span>, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n trong qua\u0301 tri\u0300nh gia\u0309i quy\u00ea\u0301t pha\u0301 sa\u0309n, g\u00f4\u0300m:<\/b><\/p>\n<p>&#8211; Co\u0302ng ty h\u01a1\u0323p danh;<\/p>\n<p>&#8211; Doanh nghi\u1eb9\u0302p tu\u031b nha\u0302n;<\/p>\n<p><b>\u0110i\u00ea\u0300u ki\u1eb9\u0302n \u0111\u00ea\u0309 doanh nghi\u1eb9\u0302p ha\u0300nh ngh\u00ea\u0300 qua\u0309n <span>l\u00ed<\/span>, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n:<\/b><\/p>\n<p>&#8211; Co\u0302ng ty h\u01a1\u0323p danh co\u0301 t\u00f4\u0301i thi\u00ea\u0309u hai tha\u0300nh vi\u00ean h\u01a1\u0323p danh la\u0300 qua\u0309n ta\u0300i vi\u00ean, T\u00f4\u0309ng gia\u0301m \u0111\u00f4\u0301c ho\u1ea1\u0306c Gia\u0301m \u0111\u00f4\u0301c cu\u0309a co\u0302ng ty h\u01a1\u0323p danh la\u0300 qua\u0309n ta\u0300i vi\u00ean;<\/p>\n<p>&#8211; Doanh nghi\u1eb9\u0302p tu\u031b nha\u0302n co\u0301 chu\u0309 doanh nghi\u1eb9\u0302p la\u0300 qua\u0309n ta\u0300i vi\u00ean, \u0111\u00f4\u0300ng th\u01a1\u0300i la\u0300 Gia\u0301m \u0111\u00f4\u0301c.<\/p>\n<h3><font style=\"line-height: 22px;font-size: 22px\" color=\"#3d85c6\">Quy\u1ec1n v\u00e0 nghi\u0303a vu\u0323\u00a0<\/font><\/h3>\n<p><b>&#8211; Qua\u0309n <span>l\u00ed<\/span> ta\u0300i sa\u0309n, gia\u0301m sa\u0301t hoa\u0323t \u0111\u1ecd\u0302ng <\/b>kinh doanh, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 m\u00e2\u0301t kha\u0309 n\u0103ng thanh toa\u0301n, g\u00f4\u0300m:<\/p>\n<p>+ Xa\u0301c minh, thu th\u1ea1\u0302p, qua\u0309n <span>l\u00ed<\/span> ta\u0300i li\u1eb9\u0302u, ch\u01b0\u0301ng c\u01b0\u0301 li\u00ean quan \u0111\u00ea\u0301n hoa\u0323t \u0111\u1ecd\u0302ng cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303;<\/p>\n<p>+ L\u1ea1\u0302p ba\u0309ng k\u00ea ta\u0300i sa\u0309n, danh sa\u0301ch chu\u0309 n\u01a1\u0323, danh sa\u0301ch ngu\u031b\u01a1\u0300i m\u0103\u0301c n\u01a1\u0323;<\/p>\n<p>+ Ba\u0309o qua\u0309n ta\u0300i sa\u0309n; ng\u0103n ch\u1ea1\u0306n vi\u1eb9\u0302c ba\u0301n, chuy\u00ea\u0309n giao ta\u0300i sa\u0309n ma\u0300 kho\u0302ng \u0111u\u031b\u01a1\u0323c phe\u0301p cu\u0309a Th\u00e2\u0309m pha\u0301n; ng\u0103n ch\u1ea1\u0306n vi\u1eb9\u0302c t\u00e2\u0309u ta\u0301n ta\u0300i sa\u0309n; t\u00f4\u0301i \u0111a ho\u0301a gia\u0301 tri\u0323 ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 khi ba\u0301n, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n;<\/p>\n<p>+ Gia\u0301m sa\u0301t hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t;<\/p>\n<p>+ \u0110u\u031b\u01a1\u0323c thu ca\u0301 nha\u0302n, t\u00f4\u0309 ch\u01b0\u0301c th\u01b0\u0323c hi\u1eb9\u0302n co\u0302ng vi\u1eb9\u0302c theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t;<\/p>\n<p>+ \u0110\u00ea\u0300 xu\u00e2\u0301t v\u01a1\u0301i Th\u00e2\u0309m pha\u0301n v\u00ea\u0300 vi\u1eb9\u0302c ba\u0301n ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 \u0111\u00ea\u0309 ba\u0309o \u0111a\u0309m chi phi\u0301 pha\u0301 sa\u0309n;<\/p>\n<p>+ Ba\u0301n ta\u0300i sa\u0309n theo quy\u00ea\u0301t \u0111i\u0323nh cu\u0309a Th\u00e2\u0309m pha\u0301n \u0111\u00ea\u0309 ba\u0309o \u0111a\u0309m chi phi\u0301 pha\u0301 sa\u0309n;<\/p>\n<p>+ T\u00f4\u0309 ch\u01b0\u0301c vi\u1eb9\u0302c \u0111i\u0323nh gia\u0301, thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n theo qui \u0111i\u0323nh cu\u0309a Lu\u1ea1\u0302t na\u0300y; ba\u0301o ca\u0301o c\u01a1 quan thi ha\u0300nh a\u0301n da\u0302n s\u01b0\u0323, tho\u0302ng ba\u0301o \u0111\u00ea\u0301n ngu\u031b\u01a1\u0300i tham gia thu\u0309 tu\u0323c pha\u0301 sa\u0309n co\u0301 li\u00ean quan v\u00ea\u0300 vi\u1eb9\u0302c giao cho ca\u0301 nha\u0302n, t\u00f4\u0309 ch\u01b0\u0301c th\u01b0\u0323c hi\u1eb9\u0302n thanh <span>l\u00ed<\/span> ta\u0300i sa\u0309n;<\/p>\n<p>+ G\u01b0\u0309i ca\u0301c khoa\u0309n ti\u00ea\u0300n thu \u0111u\u031b\u01a1\u0323c va\u0300o ta\u0300i khoa\u0309n do To\u0300a a\u0301n nha\u0302n da\u0302n, c\u01a1 quan thi ha\u0300nh a\u0301n da\u0302n s\u01b0\u0323 co\u0301 th\u00e2\u0309m quy\u00ea\u0300n m\u01a1\u0309 ta\u0323i nga\u0302n ha\u0300ng.<\/p>\n<p><b>&#8211; \u0110a\u0323i di\u1eb9\u0302n <\/b>cho doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 trong tru\u031b\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 kho\u0302ng co\u0301 ngu\u031b\u01a1\u0300i \u0111a\u0323i di\u1eb9\u0302n theo pha\u0301p lu\u1ea1\u0302t.<\/p>\n<p><b>&#8211; Ba\u0301o ca\u0301o v\u00ea\u0300 ti\u0300nh tra\u0323ng ta\u0300i sa\u0309n, co\u0302ng n\u01a1\u0323 va\u0300 hoa\u0323t \u0111\u1ecd\u0302ng <\/b>cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303, tham gia xa\u0302y d\u01b0\u0323ng k\u00ea\u0301 hoa\u0323ch phu\u0323c h\u00f4\u0300i hoa\u0323t \u0111\u1ecd\u0302ng kinh doanh cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 m\u00e2\u0301t kha\u0309 n\u0103ng thanh toa\u0301n.<\/p>\n<p><b>&#8211; \u0110\u00ea\u0300 nghi\u0323 Th\u00e2\u0309m pha\u0301n ti\u00ea\u0301n ha\u0300nh ca\u0301c co\u0302ng vi\u1eb9\u0302c sau:<\/b><\/p>\n<p>+ Thu th\u1ea1\u0302p ta\u0300i li\u1eb9\u0302u, ch\u01b0\u0301ng c\u01b0\u0301;<\/p>\n<p>+Tuy\u00ean b\u00f4\u0301 giao di\u0323ch vo\u0302 hi\u1eb9\u0302u va\u0300 quy\u00ea\u0301t \u0111i\u0323nh thu h\u00f4\u0300i ta\u0300i sa\u0309n cu\u0309a doanh nghi\u1eb9\u0302p, h\u01a1\u0323p ta\u0301c xa\u0303 bi\u0323 ba\u0301n ho\u1ea1\u0306c chuy\u00ea\u0309n giao b\u00e2\u0301t h\u01a1\u0323p pha\u0301p;<\/p>\n<p>+ A\u0301p du\u0323ng bi\u1eb9\u0302n pha\u0301p kh\u00e2\u0309n c\u00e2\u0301p ta\u0323m th\u01a1\u0300i; a\u0301p du\u0323ng bi\u1eb9\u0302n pha\u0301p x\u01b0\u0309 pha\u0323t ha\u0300nh chi\u0301nh; chuy\u00ea\u0309n h\u00f4\u0300 s\u01a1 sang c\u01a1 quan co\u0301 th\u00e2\u0309m quy\u00ea\u0300n x\u01b0\u0309 <span>l\u00ed<\/span> v\u00ea\u0300 hi\u0300nh s\u01b0\u0323 theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t.<\/p>\n<p>&#8211; \u0110u\u031b\u01a1\u0323c hu\u031b\u01a1\u0309ng thu\u0300 lao va\u0300 th\u01b0\u0323c hi\u1eb9\u0302n tra\u0301ch nhi\u1eb9\u0302m ba\u0309o hi\u00ea\u0309m ngh\u00ea\u0300 nghi\u1eb9\u0302p theo qui \u0111i\u0323nh cu\u0309a pha\u0301p lu\u1ea1\u0302t.<\/p>\n<p><b>&#8211; Ba\u0301o ca\u0301o vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n nhi\u1eb9\u0302m vu\u0323, quy\u00ea\u0300n ha\u0323n <\/b>cu\u0309a mi\u0300nh theo y\u00eau c\u00e2\u0300u cu\u0309a Th\u00e2\u0309m pha\u0301n, c\u01a1 quan thi ha\u0300nh a\u0301n da\u0302n s\u01b0\u0323; chi\u0323u tra\u0301ch nhi\u1eb9\u0302m tru\u031b\u01a1\u0301c Th\u00e2\u0309m pha\u0301n, c\u01a1 quan thi ha\u0300nh a\u0301n da\u0302n s\u01b0\u0323 va\u0300 pha\u0301p lu\u1ea1\u0302t v\u00ea\u0300 vi\u1eb9\u0302c th\u01b0\u0323c hi\u1eb9\u0302n nhi\u1eb9\u0302m vu\u0323, quy\u00ea\u0300n ha\u0323n cu\u0309a mi\u0300nh.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Chuye\u0302n \u0111\u00ea\u0300 1: Ph\u00e1p lu\u1eadt v\u1ec1 kinh t\u1ebf v\u00e0 lu\u00e2t doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Doanh nghi\u1ec7p qu\u1ea3n l\u00ed, thanh l\u00ed t\u00e0i s\u1ea3n l\u00e0 doanh nghi\u1ec7p h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00ed, thanh l\u00ed t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n.\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\/8226"}],"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=8226"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/8226\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=8226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=8226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=8226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}