{"id":999978323,"date":"2025-09-07T14:32:25","date_gmt":"2025-09-07T07:32:25","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999978323"},"modified":"2026-08-31T09:56:35","modified_gmt":"2026-08-31T02:56:35","slug":"look-up-the-financial-reports-of-companies","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/","title":{"rendered":"Searching for company financial reports: How to choose the right source and the right report."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 m\u1ed9t website c\u00f4ng khai ch\u1ee9a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. Mu\u1ed1n <\/span><b>tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty<\/b><span style=\"font-weight: 400;\"> ch\u00ednh x\u00e1c, ng\u01b0\u1eddi t\u00ecm c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i n\u00e0o, b\u00e1o c\u00e1o c\u00f3 thu\u1ed9c di\u1ec7n c\u00f4ng khai hay kh\u00f4ng, k\u1ef3 b\u00e1o c\u00e1o v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Bizzi s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ecm, xem, t\u1ea3i v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb ngu\u1ed3n ph\u00f9 h\u1ee3p, \u0111\u1ed3ng th\u1eddi l\u01b0u \u00fd c\u00e1ch qu\u1ea3n l\u00fd d\u1eef li\u1ec7u sau khi thu th\u1eadp.<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Co_the_xem_bao_cao_tai_chinh_cua_moi_doanh_nghiep_khong\" >C\u00f3 th\u1ec3 xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Nen_tra_cuu_bao_cao_tai_chinh_o_nguon_nao\" >N\u00ean tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf ngu\u1ed3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Cach_tra_cuu_bao_cao_tai_chinh_cua_cong_ty_dai_chung_va_doanh_nghiep_niem_yet\" >C\u00e1ch tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Chuan_bi_thong_tin_truoc_khi_tim\" >Chu\u1ea9n b\u1ecb th\u00f4ng tin tr\u01b0\u1edbc khi t\u00ecm<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Tim_tren_cong_cong_bo_thong_tin\" >T\u00ecm tr\u00ean c\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Tim_tren_website_doanh_nghiep\" >T\u00ecm tr\u00ean website doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Cach_tim_bao_cao_cua_doanh_nghiep_khong_cong_bo_rong_rai\" >C\u00e1ch t\u00ecm b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#1_Kiem_tra_ten_phap_ly_va_ma_so_thue\" >1. Ki\u1ec3m tra t\u00ean ph\u00e1p l\u00fd v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#2_Xac_dinh_website_va_kenh_cong_bo_chinh_thuc\" >2. X\u00e1c \u0111\u1ecbnh website v\u00e0 k\u00eanh c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#3_Kiem_tra_tai_lieu_co_dung_phap_nhan_hay_khong\" >3. Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 \u0111\u00fang ph\u00e1p nh\u00e2n hay kh\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#4_Khong_tim_thay_tren_Internet_yeu_cau_doanh_nghiep_cung_cap\" >4. Kh\u00f4ng t\u00ecm th\u1ea5y tr\u00ean Internet: y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#5_Thong_nhat_yeu_cau_truoc_khi_su_dung_bao_cao\" >5. Th\u1ed1ng nh\u1ea5t y\u00eau c\u1ea7u tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Khong_tim_thay_BCTC_cong_khai_co_nghia_doanh_nghiep_co_van_de_khong\" >Kh\u00f4ng t\u00ecm th\u1ea5y BCTC c\u00f4ng khai c\u00f3 ngh\u0129a doanh nghi\u1ec7p c\u00f3 v\u1ea5n \u0111\u1ec1 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Nhung_rui_ro_can_tranh_khi_su_dung_BCTC_khong_ro_nguon\" >Nh\u1eefng r\u1ee7i ro c\u1ea7n tr\u00e1nh khi s\u1eed d\u1ee5ng BCTC kh\u00f4ng r\u00f5 ngu\u1ed3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Cach_xem_lai_bao_cao_tai_chinh_da_nop_cua_chinh_doanh_nghiep\" >C\u00e1ch xem l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Chuan_bi_truoc_khi_dang_nhap\" >Chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u0111\u0103ng nh\u1eadp<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Quy_trinh_tra_cuu_bao_cao_tai_chinh_da_nop\" >Quy tr\u00ecnh tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#3_luu_y_quan_trong_khi_xem_lai_BCTC_da_nop\" >3 l\u01b0u \u00fd quan tr\u1ecdng khi xem l\u1ea1i BCTC \u0111\u00e3 n\u1ed9p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Kiem_tra_bao_cao_vua_tai_co_dung_tai_lieu_can_dung_khong\" >Ki\u1ec3m tra b\u00e1o c\u00e1o v\u1eeba t\u1ea3i c\u00f3 \u0111\u00fang t\u00e0i li\u1ec7u c\u1ea7n d\u00f9ng kh\u00f4ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Kiem_tra_dung_doanh_nghiep_va_ky_bao_cao\" >Ki\u1ec3m tra \u0111\u00fang doanh nghi\u1ec7p v\u00e0 k\u1ef3 b\u00e1o c\u00e1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Phan_biet_bao_cao_tai_chinh_rieng_le_va_hop_nhat\" >Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Phan_biet_ban_chua_kiem_toan_soat_xet_va_kiem_toan\" >Ph\u00e2n bi\u1ec7t b\u1ea3n ch\u01b0a ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Kiem_tra_phien_ban_dieu_chinh_va_tai_lieu_di_kem\" >Ki\u1ec3m tra phi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Checklist_xac_minh_truoc_khi_dung_BCTC\" >Checklist x\u00e1c minh tr\u01b0\u1edbc khi d\u00f9ng BCTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Khong_tim_thay_hoac_co_nhieu_bao_cao_thi_xu_ly_the_nao\" >Kh\u00f4ng t\u00ecm th\u1ea5y ho\u1eb7c c\u00f3 nhi\u1ec1u b\u00e1o c\u00e1o th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Quy_trinh_kiem_tra_khi_khong_tim_thay_hoac_co_nhieu_ket_qua\" >Quy tr\u00ecnh ki\u1ec3m tra khi kh\u00f4ng t\u00ecm th\u1ea5y ho\u1eb7c c\u00f3 nhi\u1ec1u k\u1ebft qu\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Bang_chan_doan_nhanh\" >B\u1ea3ng ch\u1ea9n \u0111o\u00e1n nhanh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Checklist_luu_bao_cao_de_de_doi_chieu_va_ban_giao\" >Checklist l\u01b0u b\u00e1o c\u00e1o \u0111\u1ec3 d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 b\u00e0n giao<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Quy_uoc_ten_file_tham_khao\" >Quy \u01b0\u1edbc t\u00ean file tham kh\u1ea3o<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Cau_hoi_thuong_gap_ve_tra_cuu_bao_cao_tai_chinh_cua_doanh_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Co_the_tra_cuu_BCTC_bang_ma_so_thue_khong\" >C\u00f3 th\u1ec3 tra c\u1ee9u BCTC b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Xem_BCTC_cua_doanh_nghiep_khac_tren_he_thong_thue_duoc_khong\" >Xem BCTC c\u1ee7a doanh nghi\u1ec7p kh\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u01b0\u1ee3c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Bao_cao_tai_chinh_cong_ty_niem_yet_xem_o_dau\" >B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng ty ni\u00eam y\u1ebft xem \u1edf \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Vi_sao_cung_mot_nam_co_nhieu_bao_cao_tai_chinh\" >V\u00ec sao c\u00f9ng m\u1ed9t n\u0103m c\u00f3 nhi\u1ec1u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Bao_cao_thuong_nien_co_thay_cho_BCTC_khong\" >B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u00f3 thay cho BCTC kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Khong_tim_thay_BCTC_co_nghia_doanh_nghiep_chua_nop_khong\" >Kh\u00f4ng t\u00ecm th\u1ea5y BCTC c\u00f3 ngh\u0129a doanh nghi\u1ec7p ch\u01b0a n\u1ed9p kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/look-up-the-financial-reports-of-companies\/#Tu_du_lieu_tai_chinh_den_quan_tri_tap_trung_voi_Bizzi\" >T\u1eeb d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ebfn qu\u1ea3n tr\u1ecb t\u1eadp trung v\u1edbi Bizzi<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Co_the_xem_bao_cao_tai_chinh_cua_moi_doanh_nghiep_khong\"><\/span><strong>C\u00f3 th\u1ec3 xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi doanh nghi\u1ec7p kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c c\u00f4ng khai cho ng\u01b0\u1eddi ngo\u00e0i.<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u0111\u1ed3ng ngh\u0129a to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea5t k\u1ef3 ng\u01b0\u1eddi n\u00e0o tra c\u1ee9u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo Lu\u1eadt K\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 thuy\u1ebft minh t\u00ecnh h\u00ecnh kinh t\u1ebf, t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n; \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb kinh doanh, b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Lu\u1eadt c\u0169ng quy \u0111\u1ecbnh vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1eebng nh\u00f3m \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi t\u00ecm b\u00e1o c\u00e1o, n\u00ean x\u00e1c \u0111\u1ecbnh m\u00ecnh \u0111ang thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0o:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td><b>Kh\u1ea3 n\u0103ng tra c\u1ee9u<\/b><\/td>\n<td><b>Ngu\u1ed3n \u01b0u ti\u00ean<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 n\u1ebfu c\u00f3 t\u00e0i kho\u1ea3n\/quy\u1ec1n ph\u00f9 h\u1ee3p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng thu\u1ebf\/d\u1ecbch v\u1ee5 c\u00f4ng \u0111ang \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u01b0\u1eddng c\u00f3 th\u00f4ng tin c\u00f4ng b\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin, website doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng ty ni\u00eam y\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf giao d\u1ecbch, c\u1ed5ng c\u00f4ng b\u1ed1 v\u00e0 website doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea1i ch\u00fang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f4ng khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Website doanh nghi\u1ec7p ho\u1eb7c y\u00eau c\u1ea7u tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1ea7n s\u1ed1 li\u1ec7u tham kh\u1ea3o nhanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 t\u00ecm tr\u00ean n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngu\u1ed3n t\u1ed5ng h\u1ee3p, nh\u01b0ng ph\u1ea3i ki\u1ec3m tra l\u1ea1i ngu\u1ed3n g\u1ed1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, <\/span><b>m\u00e3 s\u1ed1 thu\u1ebf ch\u1ee7 y\u1ebfu gi\u00fap x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u00e1p nh\u00e2n<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng ngh\u0129a v\u1edbi quy\u1ec1n truy c\u1eadp h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u1ee7a doanh nghi\u1ec7p kh\u00e1c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p trong 30 gi\u00e2y<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p m\u00ecnh:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m tra quy\u1ec1n truy c\u1eadp h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng ty \u0111\u1ea1i ch\u00fang\/ni\u00eam y\u1ebft:<\/b><span style=\"font-weight: 400;\"> t\u00ecm tr\u00ean ngu\u1ed3n c\u00f4ng b\u1ed1 th\u00f4ng tin ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p kh\u00f4ng c\u00f4ng b\u1ed1:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m tra website ho\u1eb7c y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ec9 c\u1ea7n s\u1ed1 li\u1ec7u tham kh\u1ea3o:<\/b><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 d\u00f9ng n\u1ec1n t\u1ea3ng t\u1ed5ng h\u1ee3p nh\u01b0ng c\u1ea7n truy ng\u01b0\u1ee3c v\u1ec1 ngu\u1ed3n g\u1ed1c.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng t\u00ecm th\u1ea5y b\u00e1o c\u00e1o c\u00f4ng khai kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng l\u1eadp, kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nen_tra_cuu_bao_cao_tai_chinh_o_nguon_nao\"><\/span><b>N\u00ean tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf ngu\u1ed3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Ngu\u1ed3n tra c\u1ee9u ph\u00f9 h\u1ee3p ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i doanh nghi\u1ec7p v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng b\u00e1o c\u00e1o.<\/b><span style=\"font-weight: 400;\"> N\u1ebfu t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, th\u1ea9m \u0111\u1ecbnh ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh, n\u00ean \u01b0u ti\u00ean b\u1ea3n \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1eeb ngu\u1ed3n ch\u00ednh th\u1ee9c thay v\u00ec ch\u1ec9 s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ecdn ngu\u1ed3n tra c\u1ee9u<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Nhu c\u1ea7u<\/b><\/td>\n<td><b>Ngu\u1ed3n n\u00ean ki\u1ec3m tra tr\u01b0\u1edbc<\/b><\/td>\n<td><b>Quy\u1ec1n truy c\u1eadp<\/b><\/td>\n<td><b>C\u00f3 th\u1ec3 d\u00f9ng l\u00e0m ngu\u1ed3n g\u1ed1c?<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Xem BCTC c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng thu\u1ebf\/d\u1ecbch v\u1ee5 c\u00f4ng hi\u1ec7n h\u00e0nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu t\u1ea3i \u0111\u00fang h\u1ed3 s\u01a1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ecm BCTC c\u00f4ng ty \u0111\u1ea1i ch\u00fang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin ch\u00ednh th\u1ee9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u01b0\u1eddng kh\u00f4ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ecm BCTC c\u00f4ng ty ni\u00eam y\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1edf giao d\u1ecbch + website doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ecm BCTC doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Website doanh nghi\u1ec7p\/y\u00eau c\u1ea7u tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00f9y tr\u01b0\u1eddng h\u1ee3p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00f9y t\u00e0i li\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u00ecm s\u1ed1 li\u1ec7u nhanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u t\u1ed5ng h\u1ee3p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft, quy \u0111\u1ecbnh c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n hi\u1ec7n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh tr\u00ean n\u1ec1n Th\u00f4ng t\u01b0 96\/2020\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, trong \u0111\u00f3 c\u00f3 Th\u00f4ng t\u01b0 68\/2024, 18\/2025 v\u00e0 08\/2026\/TT-BTC. UBCKNN \u0111\u00e3 c\u00f4ng b\u1ed1 V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 10\/VBHN-BTC n\u0103m 2026 \u0111\u1ec3 h\u1ee3p nh\u1ea5t c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i n\u00e0y.<\/span><\/p>\n<p><b>Nguy\u00ean t\u1eafc n\u00ean \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> ngu\u1ed3n c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c \u2192 website ch\u00ednh th\u1ee9c c\u1ee7a doanh nghi\u1ec7p \u2192 n\u1ec1n t\u1ea3ng t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng t\u1ed5ng h\u1ee3p c\u00f3 th\u1ec3 gi\u00fap t\u00ecm ki\u1ebfm nhanh h\u01a1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng c\u1eadp nh\u1eadt ch\u1eadm, x\u1eed l\u00fd l\u1ea1i d\u1eef li\u1ec7u ho\u1eb7c thi\u1ebfu file g\u1ed1c, thuy\u1ebft minh v\u00e0 b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tra_cuu_bao_cao_tai_chinh_cua_cong_ty_dai_chung_va_doanh_nghiep_niem_yet\"><\/span><b>C\u00e1ch tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>V\u1edbi c\u00f4ng ty \u0111\u1ea1i ch\u00fang v\u00e0 doanh nghi\u1ec7p ni\u00eam y\u1ebft, n\u00ean \u01b0u ti\u00ean c\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin ch\u00ednh th\u1ee9c, website s\u1edf giao d\u1ecbch v\u00e0 website quan h\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y th\u01b0\u1eddng l\u00e0 nh\u00f3m d\u1ec5 <\/span><b>tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty<\/b><span style=\"font-weight: 400;\"> nh\u1ea5t v\u00ec doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_thong_tin_truoc_khi_tim\"><\/span><b>Chu\u1ea9n b\u1ecb th\u00f4ng tin tr\u01b0\u1edbc khi t\u00ecm<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u00ean chu\u1ea9n b\u1ecb:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 ch\u1ee9ng kho\u00e1n n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m ho\u1eb7c qu\u00fd c\u1ea7n t\u00ecm.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BCTC ri\u00eang l\u1ebb hay h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BCTC ch\u01b0a ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t hay \u0111\u00e3 ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/li>\n<\/ul>\n<p><b>M\u00e3 ch\u1ee9ng kho\u00e1n th\u01b0\u1eddng gi\u00fap thu h\u1eb9p k\u1ebft qu\u1ea3 ch\u00ednh x\u00e1c h\u01a1n t\u00ean th\u01b0\u01a1ng hi\u1ec7u.<\/b><span style=\"font-weight: 400;\"> M\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 c\u00f3 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u00e0 nhi\u1ec1u ph\u00e1p nh\u00e2n kh\u00e1c nhau nh\u01b0ng th\u01b0\u01a1ng hi\u1ec7u t\u01b0\u01a1ng t\u1ef1 nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tim_tren_cong_cong_bo_thong_tin\"><\/span><b>T\u00ecm tr\u00ean c\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh t\u1ed5ng qu\u00e1t:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy c\u1eadp c\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin ch\u00ednh th\u1ee9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm theo m\u00e3 ch\u1ee9ng kho\u00e1n ho\u1eb7c t\u00ean ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn doanh nghi\u1ec7p c\u1ea7n tra c\u1ee9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn nh\u00f3m c\u00f4ng b\u1ed1 li\u00ean quan \u0111\u1ebfn <\/span><a href=\"https:\/\/bizzi.vn\/bao-cao-tai-chinh-la-gi\/\"><span style=\"font-weight: 400;\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g<\/span><\/a><span style=\"font-weight: 400;\">\u00ec.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ecdc kho\u1ea3ng th\u1eddi gian.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ecm \u0111\u00fang qu\u00fd\/n\u0103m c\u1ea7n xem.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf ti\u00eau \u0111\u1ec1 c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra to\u00e0n b\u1ed9 file \u0111\u00ednh k\u00e8m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu ng\u00e0y c\u00f4ng b\u1ed1 v\u00e0 phi\u00ean b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea3i file g\u1ed1c v\u00e0 l\u01b0u th\u00f4ng tin ngu\u1ed3n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00e1c website s\u1edf giao d\u1ecbch c\u0169ng l\u00e0 ngu\u1ed3n h\u1eefu \u00edch. V\u00ed d\u1ee5, d\u1eef li\u1ec7u c\u00f4ng b\u1ed1 c\u1ee7a HNX hi\u1ec7n th\u1ec3 hi\u1ec7n ri\u00eang c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 BCTC qu\u00fd, BCTC b\u00e1n ni\u00ean, BCTC n\u0103m v\u00e0 b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tim_tren_website_doanh_nghiep\"><\/span><b>T\u00ecm tr\u00ean website doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u1ed5ng c\u00f4ng b\u1ed1 ch\u01b0a thu\u1eadn ti\u1ec7n, c\u00f3 th\u1ec3 t\u00ecm t\u1ea1i c\u00e1c m\u1ee5c:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quan h\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng b\u1ed1 th\u00f4ng tin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Khi t\u1ea3i file t\u1eeb website doanh nghi\u1ec7p, c\u1ea7n ki\u1ec3m tra <\/span><b>\u0111\u00fang t\u00ean mi\u1ec1n ch\u00ednh th\u1ee9c<\/b><span style=\"font-weight: 400;\"> v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi ngu\u1ed3n c\u00f4ng b\u1ed1 kh\u00e1c n\u1ebfu t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c d\u00f9ng cho m\u1ee5c \u0111\u00edch quan tr\u1ecdng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tim_bao_cao_cua_doanh_nghiep_khong_cong_bo_rong_rai\"><\/span><b>C\u00e1ch t\u00ecm b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng, ng\u01b0\u1eddi ngo\u00e0i c\u00f3 th\u1ec3 kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c <\/span><b>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) \u0111\u1ea7y \u0111\u1ee7 tr\u00ean Internet<\/b><span style=\"font-weight: 400;\">. Khi \u0111\u00f3, thay v\u00ec suy \u0111o\u00e1n t\u1eeb c\u00e1c ngu\u1ed3n kh\u00f4ng ch\u00ednh th\u1ee9c, c\u00e1ch ph\u00f9 h\u1ee3p l\u00e0 x\u00e1c minh \u0111\u00fang ph\u00e1p nh\u00e2n v\u00e0 y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p t\u00e0i li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Kiem_tra_ten_phap_ly_va_ma_so_thue\"><\/span><b>1. Ki\u1ec3m tra t\u00ean ph\u00e1p l\u00fd v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi t\u00ecm b\u00e1o c\u00e1o, c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c <\/span><b>t\u00ean ph\u00e1p l\u00fd v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh nh\u1ea7m gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f3 t\u00ean th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u00ean g\u1ea7n gi\u1ed1ng nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00eam \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p n\u1ebfu c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u00e1p nh\u00e2n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Xac_dinh_website_va_kenh_cong_bo_chinh_thuc\"><\/span><b>2. X\u00e1c \u0111\u1ecbnh website v\u00e0 k\u00eanh c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p, ki\u1ec3m tra website ch\u00ednh th\u1ee9c v\u00e0 c\u00e1c k\u00eanh m\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng c\u00f4ng b\u1ed1 th\u00f4ng tin.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 v\u1ecb tr\u00ed c\u00f3 th\u1ec3 t\u00ecm g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>H\u1ed3 s\u01a1 n\u0103ng l\u1ef1c<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c t\u00e0i li\u1ec7u gi\u1edbi thi\u1ec7u doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c <\/span><b>C\u1ed5 \u0111\u00f4ng\/Quan h\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\"> n\u1ebfu doanh nghi\u1ec7p c\u00f3 c\u00f4ng b\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u doanh nghi\u1ec7p c\u00f4ng b\u1ed1 trong qu\u00e1 tr\u00ecnh tham gia <\/span><b>\u0111\u1ea5u th\u1ea7u, h\u1ee3p t\u00e1c ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng t\u1ea3i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa t\u00e0i li\u1ec7u gi\u1edbi thi\u1ec7u doanh nghi\u1ec7p v\u00e0 <\/span><b>BCTC ch\u00ednh th\u1ee9c<\/b><span style=\"font-weight: 400;\">. M\u1ed9t file c\u00f3 s\u1ed1 li\u1ec7u doanh thu ho\u1eb7c l\u1ee3i nhu\u1eadn kh\u00f4ng \u0111\u1ed3ng ngh\u0129a \u0111\u00f3 l\u00e0 m\u1ed9t b\u1ed9 BCTC \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Kiem_tra_tai_lieu_co_dung_phap_nhan_hay_khong\"><\/span><b>3. Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 \u0111\u00fang ph\u00e1p nh\u00e2n hay kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi t\u00ecm \u0111\u01b0\u1ee3c m\u1ed9t file b\u00e1o c\u00e1o, kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng ngay m\u00e0 c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean doanh nghi\u1ec7p tr\u00ean b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c th\u00f4ng tin nh\u1eadn di\u1ec7n ph\u00e1p nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lo\u1ea1i b\u00e1o c\u00e1o: <\/span><b>ri\u00eang l\u1ebb hay h\u1ee3p nh\u1ea5t<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb l\u1eadp v\u00e0 ph\u00e1t h\u00e0nh t\u00e0i li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o c\u00f3 k\u00e8m <\/span><b>thuy\u1ebft minh<\/b><span style=\"font-weight: 400;\"> hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 <\/span><b>b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n<\/b><span style=\"font-weight: 400;\"> n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m to\u00e1n hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n cung c\u1ea5p t\u00e0i li\u1ec7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t, khi \u0111\u00e1nh gi\u00e1 m\u1ed9t \u0111\u1ed1i t\u00e1c, vi\u1ec7c nh\u1ea7m BCTC c\u1ee7a c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c m\u1ed9t ph\u00e1p nh\u00e2n kh\u00e1c c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn k\u1ebft lu\u1eadn sai v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Khong_tim_thay_tren_Internet_yeu_cau_doanh_nghiep_cung_cap\"><\/span><b>4. Kh\u00f4ng t\u00ecm th\u1ea5y tr\u00ean Internet: y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f4ng khai BCTC tr\u00ean website ho\u1eb7c c\u00e1c k\u00eanh c\u00f3 th\u1ec3 ti\u1ebfp c\u1eadn, ph\u01b0\u01a1ng \u00e1n th\u1ef1c t\u1ebf nh\u1ea5t l\u00e0 <\/span><b>y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p tr\u1ef1c ti\u1ebfp<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc ph\u1ea1m vi t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p, ch\u1eb3ng h\u1ea1n:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Nhu c\u1ea7u<\/b><\/td>\n<td><b>T\u00e0i li\u1ec7u n\u00ean y\u00eau c\u1ea7u<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BCTC n\u0103m g\u1ea7n nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u1ea7n d\u1eef li\u1ec7u c\u1eadp nh\u1eadt h\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BCTC k\u1ef3 g\u1ea7n nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td><a href=\"https:\/\/bizzi.vn\/huong-dan-cach-phan-tich-bao-cao-tai-chinh-doanh-nghiep\/\"><span style=\"font-weight: 400;\">Ph\u00e2n t\u00edch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/a><span style=\"font-weight: 400;\"> chi ti\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BCTC + Thuy\u1ebft minh BCTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1 li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n n\u1ebfu c\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n\/thuy\u1ebft minh gi\u1ea3i th\u00edch c\u00e1c thay \u0111\u1ed5i l\u1edbn n\u1ebfu c\u1ea7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t ngu\u1ed3n t\u00e0i li\u1ec7u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn ngu\u1ed3n cung c\u1ea5p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"5_Thong_nhat_yeu_cau_truoc_khi_su_dung_bao_cao\"><\/span><b>5. Th\u1ed1ng nh\u1ea5t y\u00eau c\u1ea7u tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u1ebfu BCTC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 <\/span><b>\u0111\u00e1nh gi\u00e1 \u0111\u1ed1i t\u00e1c, nh\u00e0 cung c\u1ea5p ho\u1eb7c kh\u00e1ch h\u00e0ng<\/b><span style=\"font-weight: 400;\">, n\u00ean th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc \u00edt nh\u1ea5t 5 y\u1ebfu t\u1ed1:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> n\u0103m n\u00e0o ho\u1eb7c k\u1ef3 n\u00e0o?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1m vi:<\/b><span style=\"font-weight: 400;\"> BCTC ri\u00eang l\u1ebb hay h\u1ee3p nh\u1ea5t?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> c\u00f3 y\u00eau c\u1ea7u b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thuy\u1ebft minh:<\/b><span style=\"font-weight: 400;\"> c\u00f3 c\u1ea7n \u0111\u1ea7y \u0111\u1ee7 ph\u1ea7n thuy\u1ebft minh BCTC hay ch\u1ec9 c\u1ea7n c\u00e1c b\u00e1o c\u00e1o ch\u00ednh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c nh\u1eadn ngu\u1ed3n:<\/b><span style=\"font-weight: 400;\"> ai ho\u1eb7c b\u1ed9 ph\u1eadn n\u00e0o c\u1ee7a doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn t\u00e0i li\u1ec7u?<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">C\u00e1ch l\u00e0m n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng m\u1ed7i b\u00ean s\u1eed d\u1ee5ng m\u1ed9t phi\u00ean b\u1ea3n ho\u1eb7c m\u1ed9t k\u1ef3 b\u00e1o c\u00e1o kh\u00e1c nhau khi \u0111\u00e1nh gi\u00e1 c\u00f9ng m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_tim_thay_BCTC_cong_khai_co_nghia_doanh_nghiep_co_van_de_khong\"><\/span><b>Kh\u00f4ng t\u00ecm th\u1ea5y BCTC c\u00f4ng khai c\u00f3 ngh\u0129a doanh nghi\u1ec7p c\u00f3 v\u1ea5n \u0111\u1ec1 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Kh\u00f4ng.<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c kh\u00f4ng t\u00ecm th\u1ea5y BCTC tr\u00ean Internet kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng <\/span><a href=\"https:\/\/bizzi.vn\/cach-lam-bao-cao-tai-chinh-nhanh-va-chuan\/\"><span style=\"font-weight: 400;\">l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00edn<\/span><\/a><span style=\"font-weight: 400;\">h, kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c \u0111ang c\u00f3 v\u1ea5n \u0111\u1ec1 v\u1ec1 ph\u00e1p l\u00fd hay t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u1ed9 c\u00f4ng khai th\u00f4ng tin ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 th\u00f4ng tin v\u00e0 ch\u00ednh s\u00e1ch cung c\u1ea5p th\u00f4ng tin c\u1ee7a t\u1eebng doanh nghi\u1ec7p. V\u00ec v\u1eady, <\/span><b>kh\u00f4ng t\u00ecm th\u1ea5y t\u00e0i li\u1ec7u c\u00f4ng khai ch\u1ec9 n\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 ch\u01b0a c\u00f3 ngu\u1ed3n d\u1eef li\u1ec7u ph\u00f9 h\u1ee3p<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i b\u1eb1ng ch\u1ee9ng v\u1ec1 r\u1ee7i ro.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_can_tranh_khi_su_dung_BCTC_khong_ro_nguon\"><\/span><b>Nh\u1eefng r\u1ee7i ro c\u1ea7n tr\u00e1nh khi s\u1eed d\u1ee5ng BCTC kh\u00f4ng r\u00f5 ngu\u1ed3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u1ed1i t\u00e1c, kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng c\u00e1c file kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngu\u1ed3n \u0111\u1ec3 \u0111\u01b0a ra k\u1ebft lu\u1eadn m\u1ea1nh v\u1ec1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u0103ng l\u1ef1c thanh to\u00e1n<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tu\u00e2n th\u1ee7 thu\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Uy t\u00edn t\u00edn d\u1ee5ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ngu\u1ed3n kh\u00f4ng ch\u00ednh th\u1ee9c, c\u1ea7n x\u00e1c minh l\u1ea1i v\u1edbi doanh nghi\u1ec7p tr\u01b0\u1edbc khi \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o h\u1ed3 s\u01a1 \u0111\u00e1nh gi\u00e1 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/span><\/p>\n<p><b>Checklist nhanh:<\/b><span style=\"font-weight: 400;\"> \u0110\u00fang ph\u00e1p nh\u00e2n \u2192 \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o \u2192 x\u00e1c \u0111\u1ecbnh ri\u00eang l\u1ebb\/h\u1ee3p nh\u1ea5t \u2192 ki\u1ec3m tra ngu\u1ed3n \u2192 ki\u1ec3m tra ki\u1ec3m to\u00e1n\/thuy\u1ebft minh \u2192 x\u00e1c nh\u1eadn v\u1edbi doanh nghi\u1ec7p n\u1ebfu c\u1ea7n.<\/span><\/p>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n c\u1ea7n xem l\u1ea1i h\u1ed3 s\u01a1 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, thay v\u00ec t\u00ecm ki\u1ebfm t\u1eeb c\u00e1c ngu\u1ed3n c\u00f4ng khai, c\u1ea7n s\u1eed d\u1ee5ng <\/span><b>t\u00e0i kho\u1ea3n v\u00e0 quy\u1ec1n truy c\u1eadp h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 truy xu\u1ea5t d\u1eef li\u1ec7u theo \u0111\u00fang h\u1ec7 th\u1ed1ng v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xem_lai_bao_cao_tai_chinh_da_nop_cua_chinh_doanh_nghiep\"><\/span><b>C\u00e1ch xem l\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n xem l\u1ea1i <\/span><a href=\"https:\/\/bizzi.vn\/cac-loai-bao-cao-tai-chinh-huong-dan-toan-dien-ve-muc-dich-vai-tro-va-giai-phap-cong-nghe\/\"><span style=\"font-weight: 400;\">c\u00e1c lo\u1ea1i <\/span><b>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/a><b> \u0111\u00e3 n\u1ed9p c\u1ee7a ch\u00ednh doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n c\u00f3 t\u00e0i kho\u1ea3n v\u00e0 quy\u1ec1n truy c\u1eadp h\u1ee3p l\u1ec7 tr\u00ean h\u1ec7 th\u1ed1ng \u0111ang ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1. C\u00e1ch tra c\u1ee9u n\u00e0y kh\u00e1c v\u1edbi vi\u1ec7c t\u00ecm BCTC c\u1ee7a m\u1ed9t c\u00f4ng ty tr\u00ean Internet, v\u00ec d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c truy xu\u1ea5t t\u1eeb h\u1ed3 s\u01a1 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p theo t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuan_bi_truoc_khi_dang_nhap\"><\/span><b>Chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u0111\u0103ng nh\u1eadp<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi tra c\u1ee9u, doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1 thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> b\u1ea3o \u0111\u1ea3m \u0111\u00fang ph\u00e1p nh\u00e2n c\u1ea7n tra c\u1ee9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp:<\/b><span style=\"font-weight: 400;\"> t\u00e0i kho\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ph\u00e2n quy\u1ec1n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ef3 b\u00e1o c\u00e1o:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh r\u00f5 n\u0103m ho\u1eb7c k\u1ef3 c\u1ea7n xem.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lo\u1ea1i h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh \u0111ang c\u1ea7n BCTC hay h\u1ed3 s\u01a1\/t\u1edd khai li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Phi\u00ean b\u1ea3n h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m tra \u0111\u00e2y l\u00e0 l\u1ea7n n\u1ed9p ban \u0111\u1ea7u hay h\u1ed3 s\u01a1 b\u1ed5 sung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebft b\u1ecb x\u00e1c th\u1ef1c:<\/b><span style=\"font-weight: 400;\"> chu\u1ea9n b\u1ecb th\u00f4ng tin ho\u1eb7c thi\u1ebft b\u1ecb x\u00e1c th\u1ef1c n\u1ebfu h\u1ec7 th\u1ed1ng y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc c\u00e1c th\u00f4ng tin n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf nh\u1ea7m <\/span><b>chi nh\u00e1nh, n\u0103m b\u00e1o c\u00e1o ho\u1eb7c phi\u00ean b\u1ea3n h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Khi tra c\u1ee9u, kh\u00f4ng n\u00ean ch\u1ec9 nh\u00ecn v\u00e0o m\u1ed9t file ri\u00eang l\u1ebb. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 bao g\u1ed3m b\u00e1o c\u00e1o ch\u00ednh, ph\u1ee5 l\u1ee5c v\u00e0 c\u00e1c th\u00f4ng b\u00e1o li\u00ean quan. N\u1ebfu ch\u1ec9 t\u1ea3i t\u1edd khai ho\u1eb7c m\u1ed9t th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thi\u1ebfu d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_tra_cuu_bao_cao_tai_chinh_da_nop\"><\/span><b>Quy tr\u00ecnh tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00ean menu v\u00e0 c\u00e1ch b\u1ed1 tr\u00ed ch\u1ee9c n\u0103ng tr\u00ean h\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng th\u1eddi \u0111i\u1ec3m. V\u00ec v\u1eady, khi xu\u1ea5t b\u1ea3n h\u01b0\u1edbng d\u1eabn, n\u00ean m\u00f4 t\u1ea3 theo <\/span><b>ch\u1ee9c n\u0103ng th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0 c\u1eadp nh\u1eadt \u1ea3nh ch\u1ee5p giao di\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh t\u1ed5ng qu\u00e1t c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1: Truy c\u1eadp \u0111\u00fang c\u1ed5ng th\u00f4ng tin ch\u00ednh th\u1ee9c<\/b><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng \u0111\u00fang website c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd \u0111ang ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1. Kh\u00f4ng n\u00ean \u0111\u0103ng nh\u1eadp th\u00f4ng qua c\u00e1c \u0111\u01b0\u1eddng d\u1eabn kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c ho\u1eb7c website trung gian.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: Ch\u1ecdn \u0111\u00fang ph\u00e2n h\u1ec7 d\u00e0nh cho doanh nghi\u1ec7p<\/b><\/p>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang khu v\u1ef1c ph\u1ee5c v\u1ee5 vi\u1ec7c qu\u1ea3n l\u00fd, khai v\u00e0 tra c\u1ee9u h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 3: \u0110\u0103ng nh\u1eadp b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng chia s\u1ebb th\u00f4ng tin \u0111\u0103ng nh\u1eadp ho\u1eb7c th\u00f4ng tin x\u00e1c th\u1ef1c cho ng\u01b0\u1eddi kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4: M\u1edf ch\u1ee9c n\u0103ng tra c\u1ee9u h\u1ed3 s\u01a1\/t\u1edd khai<\/b><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ecm ch\u1ee9c n\u0103ng cho ph\u00e9p xem l\u1ea1i c\u00e1c h\u1ed3 s\u01a1 doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi v\u00e0 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 5: Ch\u1ecdn kho\u1ea3ng th\u1eddi gian c\u1ea7n tra c\u1ee9u<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Thi\u1ebft l\u1eadp n\u0103m ho\u1eb7c kho\u1ea3ng th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng v\u1edbi BCTC c\u1ea7n xem. N\u1ebfu \u0111ang ki\u1ec3m tra s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n ho\u1eb7c \u0111\u1ed1i chi\u1ebfu n\u1ed9i b\u1ed9, n\u00ean x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c k\u1ef3 b\u00e1o c\u00e1o ngay t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 6: Ch\u1ecdn lo\u1ea1i h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn BCTC<\/b><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ecdc theo lo\u1ea1i h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p \u0111\u1ec3 thu h\u1eb9p k\u1ebft qu\u1ea3 v\u00e0 tr\u00e1nh nh\u1ea7m v\u1edbi c\u00e1c t\u1edd khai ho\u1eb7c h\u1ed3 s\u01a1 thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 7: Ki\u1ec3m tra tr\u1ea1ng th\u00e1i g\u1eedi v\u00e0 ti\u1ebfp nh\u1eadn<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 ki\u1ec3m tra vi\u1ec7c h\u1ed3 s\u01a1 xu\u1ea5t hi\u1ec7n tr\u00ean h\u1ec7 th\u1ed1ng, m\u00e0 c\u1ea7n xem tr\u1ea1ng th\u00e1i c\u1ee7a h\u1ed3 s\u01a1, th\u1eddi \u0111i\u1ec3m g\u1eedi v\u00e0 th\u00f4ng tin ti\u1ebfp nh\u1eadn n\u1ebfu c\u00f3.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 8: M\u1edf chi ti\u1ebft h\u1ed3 s\u01a1<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00ecnh \u0111ang xem \u0111\u00fang BCTC, \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang phi\u00ean b\u1ea3n.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 9: T\u1ea3i b\u1ed9 h\u1ed3 s\u01a1 v\u00e0 th\u00f4ng b\u00e1o li\u00ean quan<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u1ea7n l\u01b0u tr\u1eef ho\u1eb7c ph\u1ee5c v\u1ee5 \u0111\u1ed1i chi\u1ebfu, n\u00ean t\u1ea3i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan thay v\u00ec ch\u1ec9 l\u01b0u m\u1ed9t file b\u00e1o c\u00e1o ri\u00eang l\u1ebb.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 10: Ghi nh\u1eadn l\u1ea7n n\u1ed9p v\u00e0 ng\u00e0y t\u1ea3i<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u l\u1ea7n g\u1eedi ho\u1eb7c b\u1ed5 sung h\u1ed3 s\u01a1, n\u00ean ghi nh\u1eadn <\/span><b>ng\u00e0y n\u1ed9p, l\u1ea7n n\u1ed9p v\u00e0 phi\u00ean b\u1ea3n h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh s\u1eed d\u1ee5ng nh\u1ea7m t\u00e0i li\u1ec7u c\u0169.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_luu_y_quan_trong_khi_xem_lai_BCTC_da_nop\"><\/span><b>3 l\u01b0u \u00fd quan tr\u1ecdng khi xem l\u1ea1i BCTC \u0111\u00e3 n\u1ed9p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><b> Kh\u00f4ng m\u1eb7c \u0111\u1ecbnh h\u1ed3 s\u01a1 m\u1edbi nh\u1ea5t ch\u1ec9 v\u00ec ng\u00e0y t\u1ea3i m\u1edbi nh\u1ea5t<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p t\u1eebng b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1, c\u1ea7n ki\u1ec3m tra <\/span><b>l\u1ea7n n\u1ed9p v\u00e0 tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1<\/b><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u.<\/span><\/p>\n<ol start=\"2\">\n<li><b> \u201c\u0110\u00e3 ti\u1ebfp nh\u1eadn\u201d kh\u00f4ng \u0111\u1ed3ng ngh\u0129a c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn n\u1ed9i dung b\u00e1o c\u00e1o l\u00e0 ch\u00ednh x\u00e1c<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tr\u1ea1ng th\u00e1i ti\u1ebfp nh\u1eadn ph\u1ea3n \u00e1nh vi\u1ec7c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng\/c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp nh\u1eadn theo quy tr\u00ecnh. Kh\u00f4ng n\u00ean di\u1ec5n gi\u1ea3i tr\u1ea1ng th\u00e1i n\u00e0y th\u00e0nh vi\u1ec7c to\u00e0n b\u1ed9 n\u1ed9i dung BCTC \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn \u0111\u00fang.<\/span><\/p>\n<ol start=\"3\">\n<li><b> Kh\u00f4ng s\u1eed d\u1ee5ng quy\u1ec1n truy c\u1eadp \u0111\u1ec3 xem h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p kh\u00e1c<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n h\u01b0\u1edbng d\u1eabn n\u00e0y ch\u1ec9 d\u00e0nh cho vi\u1ec7c tra c\u1ee9u h\u1ed3 s\u01a1 c\u1ee7a <\/span><b>ch\u00ednh doanh nghi\u1ec7p b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n h\u1ee3p l\u1ec7<\/b><span style=\"font-weight: 400;\">. Kh\u00f4ng n\u00ean suy di\u1ec5n r\u1eb1ng t\u00e0i kho\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 truy c\u1eadp BCTC c\u1ee7a ph\u00e1p nh\u00e2n kh\u00e1c.<\/span><\/p>\n<p><b>Checklist tr\u01b0\u1edbc khi t\u1ea3i:<\/b><span style=\"font-weight: 400;\"> \u0110\u00fang m\u00e3 s\u1ed1 thu\u1ebf \u2192 \u0111\u00fang k\u1ef3 \u2192 \u0111\u00fang lo\u1ea1i h\u1ed3 s\u01a1 \u2192 \u0111\u00fang l\u1ea7n n\u1ed9p\/b\u1ed5 sung \u2192 ki\u1ec3m tra tr\u1ea1ng th\u00e1i \u2192 t\u1ea3i \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u2192 l\u01b0u ng\u00e0y v\u00e0 phi\u00ean b\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi c\u00f3 file, b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t l\u00e0 <\/span><b>x\u00e1c minh \u0111\u00fang doanh nghi\u1ec7p, \u0111\u00fang k\u1ef3 v\u00e0 \u0111\u00fang phi\u00ean b\u1ea3n<\/b><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u cho ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, \u0111\u1ed1i chi\u1ebfu k\u1ebf to\u00e1n ho\u1eb7c \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_tra_bao_cao_vua_tai_co_dung_tai_lieu_can_dung_khong\"><\/span><b>Ki\u1ec3m tra b\u00e1o c\u00e1o v\u1eeba t\u1ea3i c\u00f3 \u0111\u00fang t\u00e0i li\u1ec7u c\u1ea7n d\u00f9ng kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">T\u00ean file v\u00e0 n\u0103m b\u00e1o c\u00e1o ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 x\u00e1c nh\u1eadn b\u1ea1n \u0111\u00e3 t\u1ea3i \u0111\u00fang t\u00e0i li\u1ec7u. K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra tr\u1ef1c ti\u1ebfp <\/span><b>th\u00f4ng tin b\u00ean trong b\u00e1o c\u00e1o v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 \u0111i k\u00e8m<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh nghi\u1ec7p, \u0111\u00fang k\u1ef3, \u0111\u00fang ph\u1ea1m vi v\u00e0 \u0111\u00fang phi\u00ean b\u1ea3n tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_dung_doanh_nghiep_va_ky_bao_cao\"><\/span><b>Ki\u1ec3m tra \u0111\u00fang doanh nghi\u1ec7p v\u00e0 k\u1ef3 b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc ti\u00ean, c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u00e1c th\u00f4ng tin nh\u1eadn di\u1ec7n ngay tr\u00ean t\u00e0i li\u1ec7u thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean file. C\u00e1c th\u00f4ng tin n\u00ean ki\u1ec3m tra g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ean ph\u00e1p l\u00fd<\/b><span style=\"font-weight: 400;\"> c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 ch\u1ee9ng kho\u00e1n<\/b><span style=\"font-weight: 400;\"> n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 ho\u1eb7c th\u00f4ng tin nh\u1eadn di\u1ec7n kh\u00e1c khi c\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u0103m t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 so s\u00e1nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 li\u1ec7u \u0111ang th\u1ec3 hi\u1ec7n l\u00e0 <\/span><b>s\u1ed1 li\u1ec7u qu\u00fd, k\u1ef3 gi\u1eefa ni\u00ean \u0111\u1ed9 hay l\u0169y k\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5, k\u1ebf to\u00e1n \u0111ang c\u1ea7n <\/span><b>BCTC n\u0103m 2025<\/b><span style=\"font-weight: 400;\"> nh\u01b0ng l\u1ea1i t\u1ea3i m\u1ed9t b\u00e1o c\u00e1o qu\u00fd IV\/2025. B\u00e1o c\u00e1o qu\u00fd IV c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u l\u0169y k\u1ebf \u0111\u1ebfn cu\u1ed1i n\u0103m, nh\u01b0ng <\/span><b>kh\u00f4ng m\u1eb7c nhi\u00ean thay th\u1ebf m\u1ed9t b\u1ed9 BCTC n\u0103m \u0111\u1ea7y \u0111\u1ee7<\/b><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p c\u1ea7n c\u1ea3 thuy\u1ebft minh v\u00e0 t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n \u0111i k\u00e8m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady, <\/span><b>kh\u00f4ng n\u00ean d\u00f9ng t\u00ean file l\u00e0m c\u0103n c\u1ee9 duy nh\u1ea5t<\/b><span style=\"font-weight: 400;\">. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1eb7t t\u00ean file theo quy \u01b0\u1edbc ri\u00eang, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ean file kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 ph\u1ea1m vi ho\u1eb7c tr\u1ea1ng th\u00e1i c\u1ee7a t\u00e0i li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_bao_cao_tai_chinh_rieng_le_va_hop_nhat\"><\/span><b>Ph\u00e2n bi\u1ec7t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a <\/span><b>m\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c c\u00f4ng ty m\u1eb9 theo ph\u1ea1m vi b\u00e1o c\u00e1o ri\u00eang<\/b><span style=\"font-weight: 400;\">, trong khi BCTC h\u1ee3p nh\u1ea5t ph\u1ea3n \u00e1nh th\u00f4ng tin c\u1ee7a <\/span><b>nh\u00f3m c\u00f4ng ty thu\u1ed9c ph\u1ea1m vi h\u1ee3p nh\u1ea5t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td><b>B\u00e1o c\u00e1o ri\u00eang l\u1ebb<\/b><\/td>\n<td><b>B\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Ph\u1ea1m vi<\/b><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ed9t ph\u00e1p nh\u00e2n ho\u1eb7c c\u00f4ng ty m\u1eb9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u00f3m c\u00f4ng ty trong ph\u1ea1m vi h\u1ee3p nh\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>D\u1ea5u hi\u1ec7u nh\u1eadn bi\u1ebft<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u201cRi\u00eang l\u1ebb\u201d, \u201cc\u00f4ng ty m\u1eb9\u201d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u201cH\u1ee3p nh\u1ea5t\u201d<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>D\u1ec5 d\u00f9ng nh\u1ea7m khi<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Mu\u1ed1n \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 t\u1eadp \u0111o\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n s\u1ed1 li\u1ec7u c\u1ee7a m\u1ed9t ph\u00e1p nh\u00e2n<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>C\u00e2u h\u1ecfi c\u1ea7n \u0111\u1eb7t<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n d\u1eef li\u1ec7u c\u1ee7a ph\u00e1p nh\u00e2n n\u00e0o?<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ea7n d\u1eef li\u1ec7u to\u00e0n nh\u00f3m hay kh\u00f4ng?<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu \u0111ang \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p, BCTC h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n <\/span><b>kh\u00f4ng t\u1ef1 \u0111\u1ed9ng thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> BCTC ri\u00eang c\u1ee7a ch\u00ednh ph\u00e1p nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, tr\u01b0\u1edbc khi ph\u00e2n t\u00edch c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 doanh thu, l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n ho\u1eb7c n\u1ee3 ph\u1ea3i tr\u1ea3, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 <\/span><b>\u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 b\u00e1o c\u00e1o \u0111ang ph\u1ea3n \u00e1nh<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_ban_chua_kiem_toan_soat_xet_va_kiem_toan\"><\/span><b>Ph\u00e2n bi\u1ec7t b\u1ea3n ch\u01b0a ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t v\u00e0 ki\u1ec3m to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i li\u1ec7u t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 c\u00f3 m\u1ee9c \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o kh\u00e1c nhau. V\u00ec v\u1eady, kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi BCTC \u0111\u1ec1u c\u00f3 c\u00f9ng gi\u00e1 tr\u1ecb khi s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ph\u00e2n t\u00edch ho\u1eb7c \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BCTC do doanh nghi\u1ec7p t\u1ef1 l\u1eadp:<\/b><span style=\"font-weight: 400;\"> s\u1ed1 li\u1ec7u do doanh nghi\u1ec7p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BCTC gi\u1eefa ni\u00ean \u0111\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t:<\/b><span style=\"font-weight: 400;\"> c\u00f3 s\u1ef1 tham gia c\u1ee7a \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n theo ph\u1ea1m vi c\u1ee7a m\u1ed9t cu\u1ed9c so\u00e1t x\u00e9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BCTC n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> \u0111i k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n \u00fd ki\u1ebfn c\u1ee7a ki\u1ec3m to\u00e1n vi\u00ean\/\u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n v\u1ec1 BCTC theo ph\u1ea1m vi ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u00e1o c\u00e1o so\u00e1t x\u00e9t:<\/b><span style=\"font-weight: 400;\"> th\u1ec3 hi\u1ec7n k\u1ebft lu\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t trong ph\u1ea1m vi c\u1ee7a th\u1ee7 t\u1ee5c so\u00e1t x\u00e9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00dd ki\u1ebfn ho\u1eb7c k\u1ebft lu\u1eadn \u0111i k\u00e8m:<\/b><span style=\"font-weight: 400;\"> c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecdc c\u00f9ng b\u00e1o c\u00e1o thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o c\u1ee5m \u201c\u0111\u00e3 ki\u1ec3m to\u00e1n\u201d ho\u1eb7c \u201c\u0111\u00e3 so\u00e1t x\u00e9t\u201d.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> \u201c\u0110\u00e3 ki\u1ec3m to\u00e1n\u201d kh\u00f4ng c\u00f3 ngh\u0129a m\u1ecdi ch\u1ec9 ti\u00eau \u0111\u1ec1u ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f3 sai s\u00f3t ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n r\u1ee7i ro. Khi s\u1eed d\u1ee5ng BCTC \u0111\u00e3 ki\u1ec3m to\u00e1n, c\u1ea7n \u0111\u1ecdc c\u1ea3 <\/span><b>\u00fd ki\u1ebfn ki\u1ec3m to\u00e1n v\u00e0 c\u00e1c n\u1ed9i dung li\u00ean quan<\/b><span style=\"font-weight: 400;\"> trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_phien_ban_dieu_chinh_va_tai_lieu_di_kem\"><\/span><b>Ki\u1ec3m tra phi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u t\u00e0i li\u1ec7u c\u00f9ng k\u1ef3 nh\u01b0ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 \u1edf nh\u1eefng th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, kh\u00f4ng n\u00ean ch\u1ecdn file ch\u1ec9 d\u1ef1a tr\u00ean ng\u00e0y t\u1ea3i v\u1ec1 m\u00e1y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ki\u1ec3m tra theo tr\u00ecnh t\u1ef1:<\/span><\/p>\n<p><b>B\u01b0\u1edbc 1: So s\u00e1nh ng\u00e0y c\u00f4ng b\u1ed1<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 nhi\u1ec1u phi\u00ean b\u1ea3n c\u00f9ng k\u1ef3, ghi nh\u1eadn ng\u00e0y c\u00f4ng b\u1ed1 c\u1ee7a t\u1eebng t\u00e0i li\u1ec7u.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 2: T\u00ecm th\u00f4ng tin v\u1ec1 phi\u00ean b\u1ea3n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c c\u1ee5m t\u1eeb nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201c\u0110i\u1ec1u ch\u1ec9nh\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201cThay th\u1ebf\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201c\u0110\u00ednh ch\u00ednh\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u201cC\u00f4ng b\u1ed1 l\u1ea1i\u201d.<\/span><\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 3: \u0110\u1ecdc l\u00fd do \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 x\u00e1c \u0111\u1ecbnh file n\u00e0o m\u1edbi h\u01a1n m\u00e0 c\u1ea7n hi\u1ec3u <\/span><b>v\u00ec sao t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 4: Ki\u1ec3m tra thuy\u1ebft minh BCTC<\/b><\/p>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 thay \u0111\u1ed5i ho\u1eb7c th\u00f4ng tin quan tr\u1ecdng ch\u1ec9 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch \u0111\u1ea7y \u0111\u1ee7 trong ph\u1ea7n thuy\u1ebft minh.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 5: Ki\u1ec3m tra b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c so\u00e1t x\u00e9t<\/b><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu BCTC c\u00f3 t\u00e0i li\u1ec7u ki\u1ec3m to\u00e1n\/so\u00e1t x\u00e9t \u0111i k\u00e8m, c\u1ea7n ki\u1ec3m tra xem t\u00e0i li\u1ec7u \u0111\u00f3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi phi\u00ean b\u1ea3n BCTC n\u00e0o.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 6: Ki\u1ec3m tra v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh n\u1ebfu c\u00f3<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c c\u00f4ng b\u1ed1 l\u1ea1i, v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u00f3 th\u1ec3 gi\u00fap x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t thay \u0111\u1ed5i.<\/span><\/p>\n<p><b>B\u01b0\u1edbc 7: Ghi nh\u1eadn phi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o ph\u00e2n t\u00edch ho\u1eb7c h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9, n\u00ean l\u01b0u l\u1ea1i t\u00ean t\u00e0i li\u1ec7u, k\u1ef3 b\u00e1o c\u00e1o, ng\u00e0y c\u00f4ng b\u1ed1 v\u00e0 tr\u1ea1ng th\u00e1i phi\u00ean b\u1ea3n \u0111\u1ec3 c\u00f3 th\u1ec3 truy xu\u1ea5t v\u1ec1 sau.<\/span><\/p>\n<p><b>V\u00ed d\u1ee5:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 hai file BCTC c\u00f9ng k\u1ef3 nh\u01b0ng kh\u00e1c ng\u00e0y c\u00f4ng b\u1ed1. K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ecdn file ch\u1ec9 v\u00ec file \u0111\u00f3 \u0111\u01b0\u1ee3c t\u1ea3i v\u1ec1 m\u00e1y sau. C\u1ea7n x\u00e1c \u0111\u1ecbnh <\/span><b>file n\u00e0o l\u00e0 b\u1ea3n thay th\u1ebf, n\u1ed9i dung n\u00e0o \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u00fd do thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_xac_minh_truoc_khi_dung_BCTC\"><\/span><b>Checklist x\u00e1c minh tr\u01b0\u1edbc khi d\u00f9ng BCTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ki\u1ec3m tra nhanh theo 6 c\u00e2u h\u1ecfi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 \u0110\u00fang <\/span><b>t\u00ean ph\u00e1p l\u00fd v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 \u0110\u00fang <\/span><b>n\u0103m\/k\u1ef3 b\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 \u0110\u00fang <\/span><b>qu\u00fd, gi\u1eefa ni\u00ean \u0111\u1ed9 hay c\u1ea3 n\u0103m<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 \u0110\u00fang <\/span><b>BCTC ri\u00eang l\u1ebb hay h\u1ee3p nh\u1ea5t<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 \u0110\u00e3 x\u00e1c \u0111\u1ecbnh <\/span><b>tr\u1ea1ng th\u00e1i ki\u1ec3m to\u00e1n\/so\u00e1t x\u00e9t<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 \u0110\u00e3 ki\u1ec3m tra <\/span><b>phi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, thuy\u1ebft minh v\u00e0 t\u00e0i li\u1ec7u \u0111i k\u00e8m<\/b><span style=\"font-weight: 400;\">?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu v\u1eabn kh\u00f4ng t\u00ecm th\u1ea5y t\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p ho\u1eb7c xu\u1ea5t hi\u1ec7n nhi\u1ec1u k\u1ebft qu\u1ea3 m\u00e2u thu\u1eabn, c\u1ea7n th\u1ef1c hi\u1ec7n l\u1ea1i quy tr\u00ecnh ki\u1ec3m tra t\u1eeb <\/span><b>ph\u00e1p nh\u00e2n \u2192 k\u1ef3 b\u00e1o c\u00e1o \u2192 lo\u1ea1i b\u00e1o c\u00e1o \u2192 phi\u00ean b\u1ea3n \u2192 ngu\u1ed3n t\u00e0i li\u1ec7u<\/b><span style=\"font-weight: 400;\">, thay v\u00ec l\u1ef1a ch\u1ecdn theo t\u00ean file ho\u1eb7c ng\u00e0y t\u1ea3i v\u1ec1.<\/span><\/p>\n<figure id=\"attachment_999978325\" aria-describedby=\"caption-attachment-999978325\" style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999978325 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi.jpg\" alt=\"Ki\u1ec3m tra b\u00e1o c\u00e1o v\u1eeba t\u1ea3i c\u00f3 \u0111\u00fang t\u00e0i li\u1ec7u c\u1ea7n d\u00f9ng kh\u00f4ng\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/bao-cao-tai-chinh-cua-doanh-nghiep-gom-nhung-gi-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-999978325\" class=\"wp-caption-text\">N\u1ebfu c\u1ea7n xem l\u1ea1i c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 n\u1ed9p c\u1ee7a ch\u00ednh doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00f9ng c\u1ea7n c\u00f3 t\u00e0i kho\u1ea3n v\u00e0 quy\u1ec1n truy c\u1eadp h\u1ee3p l\u1ec7 tr\u00ean h\u1ec7 th\u1ed1ng \u0111ang ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Khong_tim_thay_hoac_co_nhieu_bao_cao_thi_xu_ly_the_nao\"><\/span><b>Kh\u00f4ng t\u00ecm th\u1ea5y ho\u1eb7c c\u00f3 nhi\u1ec1u b\u00e1o c\u00e1o th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">H\u00e3y ki\u1ec3m tra l\u1ea1i <\/span><b>th\u00f4ng tin doanh nghi\u1ec7p, b\u1ed9 l\u1ecdc, lo\u1ea1i b\u00e1o c\u00e1o v\u00e0 l\u1ecbch s\u1eed c\u00f4ng b\u1ed1<\/b><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn t\u00e0i li\u1ec7u kh\u00f4ng t\u1ed3n t\u1ea1i. Vi\u1ec7c kh\u00f4ng t\u00ecm th\u1ea5y BCTC trong m\u1ed9t l\u1ea7n tra c\u1ee9u c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb sai th\u00f4ng tin nh\u1eadn di\u1ec7n, ch\u1ecdn sai ph\u1ea1m vi b\u00e1o c\u00e1o, t\u00e0i li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c nh\u00f3m c\u00f3 ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_tra_khi_khong_tim_thay_hoac_co_nhieu_ket_qua\"><\/span><b>Quy tr\u00ecnh ki\u1ec3m tra khi kh\u00f4ng t\u00ecm th\u1ea5y ho\u1eb7c c\u00f3 nhi\u1ec1u k\u1ebft qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><b> X\u00e1c minh t\u00ean ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ec9 t\u00ecm theo t\u00ean th\u01b0\u01a1ng hi\u1ec7u ho\u1eb7c t\u00ean vi\u1ebft t\u1eaft. H\u00e3y ki\u1ec3m tra t\u00ean ph\u00e1p l\u00fd \u0111\u1ea7y \u0111\u1ee7 tr\u00ean website ch\u00ednh th\u1ee9c, h\u1ed3 s\u01a1 doanh nghi\u1ec7p ho\u1eb7c t\u00e0i li\u1ec7u c\u00f4ng b\u1ed1.<\/span><\/p>\n<ol start=\"2\">\n<li><b> X\u00e1c minh m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u00e3 ch\u1ee9ng kho\u00e1n<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 m\u00e3 ch\u1ee9ng kho\u00e1n, n\u00ean \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi <\/span><b>m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 m\u00e3 ch\u1ee9ng kho\u00e1n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh nh\u1ea7m v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u00ean t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n<ol start=\"3\">\n<li><b> T\u00ecm b\u1eb1ng m\u00e3 thay v\u00ec t\u00ean th\u01b0\u01a1ng hi\u1ec7u<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Khi c\u00f4ng c\u1ee5 tra c\u1ee9u h\u1ed7 tr\u1ee3 t\u00ecm ki\u1ebfm theo m\u00e3, \u01b0u ti\u00ean m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 ch\u1ee9ng kho\u00e1n. \u0110\u00e2y th\u01b0\u1eddng l\u00e0 c\u00e1ch gi\u00fap thu h\u1eb9p k\u1ebft qu\u1ea3 v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u00e1p nh\u00e2n.<\/span><\/p>\n<ol start=\"4\">\n<li><b> M\u1edf r\u1ed9ng kho\u1ea3ng ng\u00e0y c\u00f4ng b\u1ed1<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ec9 t\u00ecm trong m\u1ed9t kho\u1ea3ng th\u1eddi gian ng\u1eafn, c\u00f3 th\u1ec3 b\u1ecf s\u00f3t b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u01b0\u1edbc ho\u1eb7c sau th\u1eddi \u0111i\u1ec3m d\u1ef1 ki\u1ebfn. H\u00e3y m\u1edf r\u1ed9ng ph\u1ea1m vi ng\u00e0y v\u00e0 ki\u1ec3m tra l\u1ea1i.<\/span><\/p>\n<ol start=\"5\">\n<li><b> Ki\u1ec3m tra c\u1ea3 b\u00e1o c\u00e1o ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m c\u00f3 c\u00f4ng ty con c\u00f3 th\u1ec3 c\u00f3 c\u1ea3 BCTC ri\u00eang l\u1ebb v\u00e0 h\u1ee3p nh\u1ea5t. C\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ecdn \u0111\u00fang lo\u1ea1i b\u00e1o c\u00e1o thay v\u00ec m\u1eb7c \u0111\u1ecbnh m\u1ed9t trong hai.<\/span><\/p>\n<ol start=\"6\">\n<li><b> Ki\u1ec3m tra b\u00e1o c\u00e1o qu\u00fd, b\u00e1n ni\u00ean v\u00e0 n\u0103m<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean t\u00ecm \u201cBCTC n\u0103m\u201d n\u1ebfu nhu c\u1ea7u th\u1ef1c t\u1ebf l\u00e0 s\u1ed1 li\u1ec7u gi\u1eefa k\u1ef3. Ng\u01b0\u1ee3c l\u1ea1i, b\u00e1o c\u00e1o qu\u00fd ho\u1eb7c b\u00e1n ni\u00ean c\u0169ng kh\u00f4ng m\u1eb7c nhi\u00ean thay th\u1ebf b\u1ed9 BCTC n\u0103m khi c\u1ea7n \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/span><\/p>\n<ol start=\"7\">\n<li><b> T\u00ecm trong nh\u00f3m \u0111\u00ednh ch\u00ednh ho\u1eb7c c\u00f4ng b\u1ed1 b\u1ea5t th\u01b0\u1eddng<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 t\u00ecm th\u1ea5y m\u1ed9t b\u00e1o c\u00e1o nh\u01b0ng c\u00f3 d\u1ea5u hi\u1ec7u thay \u0111\u1ed5i, h\u00e3y ki\u1ec3m tra c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn <\/span><b>\u0111\u00ednh ch\u00ednh, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf ho\u1eb7c c\u00f4ng b\u1ed1 l\u1ea1i<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ol start=\"8\">\n<li><b> \u0110\u1ed1i chi\u1ebfu c\u1ed5ng c\u00f4ng b\u1ed1 v\u00e0 website doanh nghi\u1ec7p<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">M\u1ed9t t\u00e0i li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean c\u1ed5ng th\u00f4ng tin ch\u00ednh th\u1ee9c nh\u01b0ng kh\u00f4ng c\u00f2n n\u1eb1m \u1edf v\u1ecb tr\u00ed d\u1ec5 t\u00ecm tr\u00ean website doanh nghi\u1ec7p. Khi \u0111\u00f3, n\u00ean \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c thay v\u00ec s\u1eed d\u1ee5ng ngay ngu\u1ed3n t\u1ed5ng h\u1ee3p.<\/span><\/p>\n<ol start=\"9\">\n<li><b> Ki\u1ec3m tra file c\u00f3 b\u1ecb thay th\u1ebf kh\u00f4ng<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 nhi\u1ec1u file c\u00f9ng k\u1ef3, c\u1ea7n ki\u1ec3m tra ng\u00e0y c\u00f4ng b\u1ed1 v\u00e0 n\u1ed9i dung th\u00f4ng b\u00e1o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00e2u l\u00e0 b\u1ea3n hi\u1ec7n h\u00e0nh. Kh\u00f4ng n\u00ean ch\u1ecdn ch\u1ec9 d\u1ef1a v\u00e0o vi\u1ec7c file n\u00e0o \u0111\u01b0\u1ee3c t\u1ea3i v\u1ec1 sau.<\/span><\/p>\n<ol start=\"10\">\n<li><b> X\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c nh\u00f3m c\u00f4ng b\u1ed1 c\u00f4ng khai kh\u00f4ng<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 BCTC \u0111\u01b0\u1ee3c c\u00f4ng khai r\u1ed9ng r\u00e3i tr\u00ean Internet. Ph\u1ea1m vi th\u00f4ng tin c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u.<\/span><\/p>\n<ol start=\"11\">\n<li><b> Y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p n\u1ebfu m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ea7n t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">N\u1ebfu BCTC \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u1ed1i t\u00e1c, th\u1ea9m \u0111\u1ecbnh nh\u00e0 cung c\u1ea5p, c\u1ea5p t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ho\u1eb7c ph\u1ee5c v\u1ee5 m\u1ed9t quy tr\u00ecnh nghi\u1ec7p v\u1ee5 c\u1ea7n t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c, c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u00ean th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BCTC ri\u00eang l\u1ebb hay h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n ch\u01b0a ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t hay ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh BCTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n\/so\u00e1t x\u00e9t n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u00ean b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh n\u1ebfu c\u00f3.<\/span><\/li>\n<\/ul>\n<ol start=\"12\">\n<li><b> Ghi nh\u1eadn k\u1ebft qu\u1ea3 tra c\u1ee9u<\/b><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ngay c\u1ea3 khi kh\u00f4ng t\u00ecm th\u1ea5y b\u00e1o c\u00e1o, n\u00ean ghi nh\u1eadn qu\u00e1 tr\u00ecnh \u0111\u00e3 th\u1ef1c hi\u1ec7n: ngu\u1ed3n tra c\u1ee9u, th\u1eddi \u0111i\u1ec3m, th\u00f4ng tin nh\u1eadn di\u1ec7n, ph\u1ea1m vi t\u00ecm ki\u1ebfm v\u00e0 k\u1ebft qu\u1ea3. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1eddi kh\u00e1c c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i thay v\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_chan_doan_nhanh\"><\/span><b>B\u1ea3ng ch\u1ea9n \u0111o\u00e1n nhanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>T\u00ecnh hu\u1ed1ng<\/b><\/td>\n<td><b>Nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3<\/b><\/td>\n<td><b>H\u00e0nh \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 k\u1ebft qu\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sai t\u00ean ho\u1eb7c sai m\u00e3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c minh l\u1ea1i ph\u00e1p nh\u00e2n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 nhi\u1ec1u file c\u00f9ng k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ri\u00eang l\u1ebb, h\u1ee3p nh\u1ea5t ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">So s\u00e1nh lo\u1ea1i b\u00e1o c\u00e1o v\u00e0 ng\u00e0y c\u00f4ng b\u1ed1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 c\u00f3 b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BCTC n\u1eb1m \u1edf m\u1ee5c kh\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ecm m\u1ee5c BCTC\/c\u00f4ng b\u1ed1 \u0111\u1ecbnh k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 s\u1ed1 li\u1ec7u nh\u01b0ng kh\u00f4ng c\u00f3 PDF g\u1ed1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngu\u1ed3n t\u1ed5ng h\u1ee3p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00ecm ng\u01b0\u1ee3c v\u1ec1 ngu\u1ed3n c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Website c\u00f4ng ty kh\u00f4ng c\u00f3 n\u0103m c\u0169<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch l\u01b0u tr\u1eef ho\u1eb7c doanh nghi\u1ec7p \u0111\u1ed5i website<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u1ed5ng c\u00f4ng b\u1ed1 ho\u1eb7c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng t\u00ecm th\u1ea5y BCTC l\u00e0 <\/span><b>k\u1ebft qu\u1ea3 c\u1ee7a qu\u00e1 tr\u00ecnh tra c\u1ee9u<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 \u0111\u1ec3 k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng l\u1eadp b\u00e1o c\u00e1o, kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o ho\u1eb7c vi ph\u1ea1m ph\u00e1p lu\u1eadt. N\u1ebfu c\u1ea7n \u0111\u00e1nh gi\u00e1 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh hay tu\u00e2n th\u1ee7 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p, c\u1ea7n c\u00f3 th\u00eam ngu\u1ed3n v\u00e0 b\u1eb1ng ch\u1ee9ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_luu_bao_cao_de_de_doi_chieu_va_ban_giao\"><\/span><b>Checklist l\u01b0u b\u00e1o c\u00e1o \u0111\u1ec3 d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u00e0 b\u00e0n giao<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c l\u01b0u \u0111\u01a1n \u0111\u1ed9c. \u0110\u1ec3 ng\u01b0\u1eddi nh\u1eadn sau c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh <\/span><b>\u0111\u00e2y l\u00e0 b\u00e1o c\u00e1o n\u00e0o, c\u1ee7a doanh nghi\u1ec7p n\u00e0o, l\u1ea5y t\u1eeb \u0111\u00e2u v\u00e0 \u0111ang s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n n\u00e0o<\/b><span style=\"font-weight: 400;\">, n\u00ean l\u01b0u c\u00f9ng th\u00f4ng tin ngu\u1ed3n v\u00e0 metadata c\u1ee7a t\u00e0i li\u1ec7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Checklist th\u00f4ng tin c\u1ea7n l\u01b0u<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 T\u00ean ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 M\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m\u00e3 ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 K\u1ef3 b\u00e1o c\u00e1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 B\u00e1o c\u00e1o qu\u00fd, b\u00e1n ni\u00ean hay n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 B\u00e1o c\u00e1o ri\u00eang l\u1ebb hay h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 Ch\u01b0a ki\u1ec3m to\u00e1n, so\u00e1t x\u00e9t hay ki\u1ec3m to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 B\u1ea3n ban \u0111\u1ea7u hay b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 URL trang ngu\u1ed3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 Ng\u00e0y v\u00e0 gi\u1edd t\u1ea3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 T\u00ean file g\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 Thuy\u1ebft minh \u0111i k\u00e8m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c so\u00e1t x\u00e9t \u0111i k\u00e8m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 V\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111\u00ednh ch\u00ednh n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2610 Ghi ch\u00fa v\u1ec1 gi\u1edbi h\u1ea1n c\u1ee7a ngu\u1ed3n n\u1ebfu t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ngu\u1ed3n t\u1ed5ng h\u1ee3p.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_uoc_ten_file_tham_khao\"><\/span><b>Quy \u01b0\u1edbc t\u00ean file tham kh\u1ea3o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng quy \u01b0\u1edbc \u0111\u1eb7t t\u00ean th\u1ed1ng nh\u1ea5t, ch\u1eb3ng h\u1ea1n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[MST-MCK]_[BCTC]_[Ky]_[Rieng-le-Hop-nhat]_[Trang-thai]_[Ngay-tai]<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">0123456789_ABC_BCTC_2025_Hop-nhat_Kiem-toan_20260415<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u1ec9 l\u00e0 <\/span><b>g\u1ee3i \u00fd qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 t\u00ean file.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch l\u01b0u n\u00e0y \u0111\u1eb7c bi\u1ec7t h\u1eefu \u00edch khi ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n ph\u1ea3i b\u00e0n giao h\u1ed3 s\u01a1, c\u1eadp nh\u1eadt d\u1eef li\u1ec7u ph\u00e2n t\u00edch ho\u1eb7c ki\u1ec3m tra l\u1ea1i ngu\u1ed3n s\u1ed1 li\u1ec7u sau m\u1ed9t kho\u1ea3ng th\u1eddi gian.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sau khi t\u00e0i li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c minh v\u00e0 l\u01b0u \u0111\u00fang ngu\u1ed3n, ng\u01b0\u1eddi \u0111\u1ecdc m\u1edbi n\u00ean s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u \u0111\u1ec3 ph\u00e2n t\u00edch ho\u1eb7c \u0111\u00e1nh gi\u00e1 doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tra_cuu_bao_cao_tai_chinh_cua_doanh_nghiep\"><\/span><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_tra_cuu_BCTC_bang_ma_so_thue_khong\"><\/span><strong>C\u00f3 th\u1ec3 tra c\u1ee9u BCTC b\u1eb1ng m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng <\/span><b>m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u00e1p nh\u00e2n<\/b><span style=\"font-weight: 400;\"> khi t\u00ecm ki\u1ebfm, nh\u01b0ng m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi quy\u1ec1n truy c\u1eadp v\u00e0o to\u00e0n b\u1ed9 BCTC \u0111\u00e3 n\u1ed9p c\u1ee7a doanh nghi\u1ec7p. Kh\u1ea3 n\u0103ng xem t\u00e0i li\u1ec7u c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 c\u00f4ng b\u1ed1 v\u00e0 ngu\u1ed3n tra c\u1ee9u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xem_BCTC_cua_doanh_nghiep_khac_tren_he_thong_thue_duoc_khong\"><\/span><strong>Xem BCTC c\u1ee7a doanh nghi\u1ec7p kh\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf \u0111\u01b0\u1ee3c kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh h\u1ec7 th\u1ed1ng thu\u1ebf l\u00e0 kho c\u00f4ng khai BCTC c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. H\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p th\u01b0\u1eddng g\u1eafn v\u1edbi t\u00e0i kho\u1ea3n v\u00e0 quy\u1ec1n truy c\u1eadp h\u1ee3p l\u1ec7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. V\u1edbi doanh nghi\u1ec7p kh\u00e1c, n\u00ean \u01b0u ti\u00ean c\u00e1c ngu\u1ed3n c\u00f4ng khai ch\u00ednh th\u1ee9c ho\u1eb7c y\u00eau c\u1ea7u doanh nghi\u1ec7p cung c\u1ea5p n\u1ebfu c\u1ea7n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_cong_ty_niem_yet_xem_o_dau\"><\/span><strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng ty ni\u00eam y\u1ebft xem \u1edf \u0111\u00e2u?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 \u01b0u ti\u00ean:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed5ng c\u00f4ng b\u1ed1 th\u00f4ng tin ch\u00ednh th\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Website c\u1ee7a s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c <\/span><b>Quan h\u1ec7 c\u1ed5 \u0111\u00f4ng\/Quan h\u1ec7 nh\u00e0 \u0111\u1ea7u t\u01b0<\/b><span style=\"font-weight: 400;\"> tr\u00ean website ch\u00ednh th\u1ee9c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Khi s\u1eed d\u1ee5ng b\u00e1o c\u00e1o, v\u1eabn c\u1ea7n ki\u1ec3m tra \u0111\u00fang m\u00e3 ch\u1ee9ng kho\u00e1n, k\u1ef3 b\u00e1o c\u00e1o, lo\u1ea1i BCTC v\u00e0 phi\u00ean b\u1ea3n t\u00e0i li\u1ec7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_cung_mot_nam_co_nhieu_bao_cao_tai_chinh\"><\/span><strong>V\u00ec sao c\u00f9ng m\u1ed9t n\u0103m c\u00f3 nhi\u1ec1u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u lo\u1ea1i t\u00e0i li\u1ec7u trong c\u00f9ng m\u1ed9t n\u0103m, ch\u1eb3ng h\u1ea1n <\/span><b>BCTC ri\u00eang l\u1ebb, BCTC h\u1ee3p nh\u1ea5t, BCTC qu\u00fd, b\u00e1n ni\u00ean, n\u0103m, b\u1ea3n so\u00e1t x\u00e9t, b\u1ea3n ki\u1ec3m to\u00e1n ho\u1eb7c b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\">. V\u00ec v\u1eady, c\u1ea7n x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng tr\u01b0\u1edbc khi ch\u1ecdn b\u00e1o c\u00e1o.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_thuong_nien_co_thay_cho_BCTC_khong\"><\/span><strong>B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u00f3 thay cho BCTC kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Kh\u00f4ng m\u1eb7c nhi\u00ean.<\/b><span style=\"font-weight: 400;\"> B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean c\u00f3 ph\u1ea1m vi th\u00f4ng tin r\u1ed9ng h\u01a1n v\u00e0 c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y ho\u1eb7c d\u1eabn chi\u1ebfu m\u1ed9t s\u1ed1 s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. N\u1ebfu c\u1ea7n s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u00e2n t\u00edch, n\u00ean ki\u1ec3m tra tr\u1ef1c ti\u1ebfp <\/span><b>b\u1ed9 BCTC v\u00e0 c\u00e1c t\u00e0i li\u1ec7u \u0111i k\u00e8m<\/b><span style=\"font-weight: 400;\">, thay v\u00ec ch\u1ec9 s\u1eed d\u1ee5ng b\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khong_tim_thay_BCTC_co_nghia_doanh_nghiep_chua_nop_khong\"><\/span><strong>Kh\u00f4ng t\u00ecm th\u1ea5y BCTC c\u00f3 ngh\u0129a doanh nghi\u1ec7p ch\u01b0a n\u1ed9p kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Kh\u00f4ng.<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c kh\u00f4ng t\u00ecm th\u1ea5y c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb nhi\u1ec1u nguy\u00ean nh\u00e2n: sai th\u00f4ng tin nh\u1eadn di\u1ec7n, ch\u1ecdn sai k\u1ef3 ho\u1eb7c lo\u1ea1i b\u00e1o c\u00e1o, t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u1ed9ng r\u00e3i, t\u00e0i li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c thay th\u1ebf ho\u1eb7c ng\u01b0\u1eddi tra c\u1ee9u kh\u00f4ng c\u00f3 quy\u1ec1n truy c\u1eadp. V\u00ec v\u1eady, c\u1ea7n x\u00e1c minh th\u00eam tr\u01b0\u1edbc khi \u0111\u01b0a ra k\u1ebft lu\u1eadn v\u1ec1 t\u00ecnh tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tra c\u1ee9u v\u00e0 t\u1ea3i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 t\u00ecm \u0111\u00fang m\u1ed9t file PDF. \u0110\u1ec3 s\u1ed1 li\u1ec7u c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ng\u01b0\u1eddi tra c\u1ee9u c\u1ea7n x\u00e1c \u0111\u1ecbnh <\/span><b>\u0111\u00fang ph\u00e1p nh\u00e2n, \u0111\u00fang k\u1ef3 b\u00e1o c\u00e1o, \u0111\u00fang lo\u1ea1i b\u00e1o c\u00e1o v\u00e0 \u0111\u00fang phi\u00ean b\u1ea3n<\/b><span style=\"font-weight: 400;\">, \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra ngu\u1ed3n c\u00f4ng b\u1ed1 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u \u0111i k\u00e8m nh\u01b0 thuy\u1ebft minh, b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ho\u1eb7c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi <\/span><b>tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p n\u00ean \u01b0u ti\u00ean ngu\u1ed3n ch\u00ednh th\u1ee9c v\u00e0 l\u01b0u l\u1ea1i th\u00f4ng tin ngu\u1ed3n, th\u1eddi \u0111i\u1ec3m t\u1ea3i v\u00e0 phi\u00ean b\u1ea3n t\u00e0i li\u1ec7u. N\u1ebfu kh\u00f4ng t\u00ecm th\u1ea5y BCTC c\u00f4ng khai, c\u0169ng kh\u00f4ng n\u00ean v\u1ed9i k\u1ebft lu\u1eadn doanh nghi\u1ec7p kh\u00f4ng l\u1eadp ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o; c\u1ea7n xem x\u00e9t ph\u1ea1m vi c\u00f4ng b\u1ed1 v\u00e0 quy\u1ec1n truy c\u1eadp tr\u01b0\u1edbc khi \u0111\u00e1nh gi\u00e1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf to\u00e1n, vi\u1ec7c tra c\u1ee9u BCTC th\u01b0\u1eddng ch\u1ec9 l\u00e0 m\u1ed9t ph\u1ea7n trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. Khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 d\u1eef li\u1ec7u c\u1ea7n t\u1ed5ng h\u1ee3p, vi\u1ec7c l\u01b0u tr\u1eef th\u1ee7 c\u00f4ng b\u1eb1ng <\/span><b>file Excel qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 khi\u1ebfn d\u1eef li\u1ec7u ph\u00e2n t\u00e1n, kh\u00f3 ki\u1ec3m so\u00e1t phi\u00ean b\u1ea3n v\u00e0 m\u1ea5t th\u1eddi gian \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_du_lieu_tai_chinh_den_quan_tri_tap_trung_voi_Bizzi\"><\/span><b>T\u1eeb d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ebfn qu\u1ea3n tr\u1ecb t\u1eadp trung v\u1edbi Bizzi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"mceTemp\"><\/div>\n<figure id=\"attachment_999974261\" aria-describedby=\"caption-attachment-999974261\" style=\"width: 1920px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-999974261 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince.jpg\" alt=\"bizzi-cach-in-hoa-don-dien-tu\" width=\"1920\" height=\"1080\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince.jpg 1920w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince-1536x864.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/bizzi-invoince-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><figcaption id=\"caption-attachment-999974261\" class=\"wp-caption-text\">T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh l\u1ea5y v\u00e0 x\u1eed l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n v\u1edbi Bizzi<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec ch\u1ec9 l\u01b0u v\u00e0 t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u th\u1ee7 c\u00f4ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eebng b\u01b0\u1edbc s\u1ed1 h\u00f3a quy tr\u00ecnh t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n v\u1edbi <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\">, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 chi ph\u00ed.<\/span><\/p>\n<p><b>Bizzi Expense<\/b><span style=\"font-weight: 400;\"> h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd \u0111\u1ec1 ngh\u1ecb chi, t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng, ph\u00ea duy\u1ec7t v\u00e0 theo d\u00f5i chi ph\u00ed theo quy tr\u00ecnh t\u1eadp trung. Trong khi \u0111\u00f3, c\u00e1c gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a x\u1eed l\u00fd h\u00f3a \u0111\u01a1n gi\u00fap gi\u1ea3m thao t\u00e1c nh\u1eadp li\u1ec7u, t\u1eadp trung ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p chuy\u1ec3n t\u1eeb vi\u1ec7c <\/span><b>\u201ct\u00ecm \u2013 t\u1ea3i \u2013 l\u01b0u \u2013 t\u1ed5ng h\u1ee3p\u201d d\u1eef li\u1ec7u th\u1ee7 c\u00f4ng<\/b><span style=\"font-weight: 400;\"> sang qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u00f3 h\u1ec7 th\u1ed1ng h\u01a1n, t\u1ea1o n\u1ec1n t\u1ea3ng \u0111\u1ec3 k\u1ebf to\u00e1n v\u00e0 CFO c\u00f3 th\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed, ch\u1ee9ng t\u1eeb v\u00e0 d\u00f2ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<p><b><i>\u0110\u0103ng k\u00fd \u0111\u1eb7t l\u1ecbch t\u1ea1i \u0111\u00e2y: <\/i><\/b><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><b><i>https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/i><\/b><\/a><\/p>\n<div class=\"mceTemp\"><\/div>\n<div class=\"mceTemp\"><\/div>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>Kh\u00f4ng c\u00f3 m\u1ed9t website c\u00f4ng khai ch\u1ee9a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ecdi doanh nghi\u1ec7p. Mu\u1ed1n tra c\u1ee9u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng&#8230;<\/p>","protected":false},"author":57,"featured_media":999978324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999978323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999978323"}],"version-history":[{"count":9,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978323\/revisions"}],"predecessor-version":[{"id":999982198,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978323\/revisions\/999982198"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999978324"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999978323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999978323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999978323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}