{"id":999980134,"date":"2026-03-05T18:22:08","date_gmt":"2026-03-05T11:22:08","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999980134"},"modified":"2026-07-23T23:13:25","modified_gmt":"2026-07-23T16:13:25","slug":"sample-of-the-financial-regulations-for-enterprises","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/","title":{"rendered":"The latest sample corporate financial regulations and automated control solutions."},"content":{"rendered":"<article class=\"bizzi-template-page\">M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 khung tham kh\u1ea3o \u0111\u1ec3 c\u00f4ng ty x\u00e2y d\u1ef1ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3, ng\u00e2n s\u00e1ch, thanh to\u00e1n v\u00e0 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. B\u00e0i vi\u1ebft cung c\u1ea5p b\u1ed1n m\u1eabu theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ch\u1ec9nh, c\u0103n c\u1ee9 c\u1ea7n ki\u1ec3m tra v\u00e0 c\u00e1ch chuy\u1ec3n quy ch\u1ebf th\u00e0nh \u0111i\u1ec3m ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf. Tr\u01b0\u1edbc khi ban h\u00e0nh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i chi\u1ebfu m\u1eabu v\u1edbi \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd.<\/p>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Quy_che_tai_chinh_doanh_nghiep_la_gi\"><\/span>Quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/strong> l\u00e0 v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 x\u00e1c \u0111\u1ecbnh nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty. Quy ch\u1ebf gi\u00fap tr\u1ea3 l\u1eddi c\u00e1c c\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m: giao d\u1ecbch n\u00e0o thu\u1ed9c ph\u1ea1m vi ki\u1ec3m so\u00e1t, ai c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n, ai c\u00f3 quy\u1ec1n ph\u00ea duy\u1ec7t, h\u1ea1n m\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, h\u1ed3 s\u01a1 n\u00e0o ph\u1ea3i c\u00f3 v\u00e0 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ra sao.<\/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 ' ><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\/sample-of-the-financial-regulations-for-enterprises\/#Quy_che_tai_chinh_doanh_nghiep_la_gi\" >Quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Quy_che_tai_chinh_va_quy_che_chi_tieu_noi_bo_khac_nhau_the_nao\" >Quy ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00e1c nhau th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/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\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_doanh_nghiep_gom_nhung_noi_dung_gi\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Tai_bo_mau_quy_che_tai_chinh_doanh_nghiep_file_Word\" >T\u1ea3i b\u1ed9 m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p file Word<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_doanh_nghiep_chung\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p chung<\/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\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_cong_ty_co_phan\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_cong_ty_TNHH_mot_thanh_vien\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_cong_ty_TNHH_hai_thanh_vien_tro_len\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Can_cu_phap_ly_can_kiem_tra_khi_xay_dung_quy_che_tai_chinh_nam_2026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ea7n ki\u1ec3m tra khi x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Doanh_nghiep_co_bat_buoc_phai_co_quy_che_tai_chinh_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Ai_co_tham_quyen_ban_hanh_quy_che_tai_chinh_doanh_nghiep\" >Ai c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Cac_diem_kiem_soat_can_giu_khi_dieu_chinh_mau\" >C\u00e1c \u0111i\u1ec3m ki\u1ec3m so\u00e1t c\u1ea7n gi\u1eef khi \u0111i\u1ec1u ch\u1ec9nh m\u1eabu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Cach_su_dung_va_dieu_chinh_mau_quy_che_tai_chinh_doanh_nghiep\" >C\u00e1ch s\u1eed d\u1ee5ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh m\u1eabu quy ch\u1ebf t\u00e0i 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-14\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Thong_tin_can_chuan_bi_truoc_khi_dien_mau\" >Th\u00f4ng tin c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u0111i\u1ec1n m\u1eabu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#7_buoc_dieu_chinh_va_ban_hanh_mau_quy_che_tai_chinh\" >7 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ban h\u00e0nh m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Cac_phu_luc_nen_ban_hanh_kem_quy_che_tai_chinh\" >C\u00e1c ph\u1ee5 l\u1ee5c n\u00ean ban h\u00e0nh k\u00e8m quy ch\u1ebf t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Dieu_chinh_mau_cho_cong_ty_co_phan_va_cong_ty_TNHH\" >\u0110i\u1ec1u ch\u1ec9nh m\u1eabu cho c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty TNHH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Cach_xay_dung_ma_tran_phe_duyet_chi_tieu\" >C\u00e1ch x\u00e2y d\u1ef1ng ma tr\u1eadn ph\u00ea duy\u1ec7t chi ti\u00eau<\/a><\/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\/sample-of-the-financial-regulations-for-enterprises\/#Cach_chuyen_quy_che_tai_chinh_thanh_diem_kiem_soat_thuc_te\" >C\u00e1ch chuy\u1ec3n quy ch\u1ebf t\u00e0i ch\u00ednh th\u00e0nh \u0111i\u1ec3m ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Nhung_sai_sot_thuong_gap_khi_su_dung_mau\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi s\u1eed d\u1ee5ng m\u1eabu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Checklist_truoc_khi_xay_dung_bo_quy_che_tai_chinh_doanh_nghiep\" >Checklist tr\u01b0\u1edbc khi x\u00e2y d\u1ef1ng b\u1ed9 quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Cau_hoi_thuong_gap_ve_mau_quy_che_tai_chinh_doanh_nghiep\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu quy ch\u1ebf t\u00e0i 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-23\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_doanh_nghiep_la_gi\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/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\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_doanh_nghiep_gom_nhung_noi_dung_nao\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Cac_dieu_khoan_giong_nhau_co_duoc_lap_lai_trong_bon_mau_khong\" >C\u00e1c \u0111i\u1ec1u kho\u1ea3n gi\u1ed1ng nhau c\u00f3 \u0111\u01b0\u1ee3c l\u1eb7p l\u1ea1i trong b\u1ed1n m\u1eabu kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Co_the_tai_mau_quy_che_tai_chinh_doanh_nghiep_va_su_dung_ngay_khong\" >C\u00f3 th\u1ec3 t\u1ea3i m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 s\u1eed d\u1ee5ng ngay kh\u00f4ng?<\/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\/sample-of-the-financial-regulations-for-enterprises\/#Doanh_nghiep_co_bat_buoc_phai_ban_hanh_quy_che_tai_chinh_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Ai_co_tham_quyen_ban_hanh_quy_che_tai_chinh_doanh_nghiep-2\" >Ai c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_doanh_nghiep_co_can_ban_hanh_kem_quyet_dinh_khong\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u00f3 c\u1ea7n ban h\u00e0nh k\u00e8m quy\u1ebft \u0111\u1ecbnh kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Quy_che_tai_chinh_co_giong_quy_che_chi_tieu_noi_bo_khong\" >Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 gi\u1ed1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Co_the_dung_chung_mau_quy_che_tai_chinh_cho_cong_ty_co_phan_va_cong_ty_TNHH_khong\" >C\u00f3 th\u1ec3 d\u00f9ng chung m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh cho c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty TNHH 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\/sample-of-the-financial-regulations-for-enterprises\/#Doanh_nghiep_nho_co_can_xay_dung_quy_che_tai_chinh_khong\" >Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh 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\/sample-of-the-financial-regulations-for-enterprises\/#Quy_che_tai_chinh_co_lam_khoan_chi_duoc_chap_nhan_ve_thue_khong\" >Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 l\u00e0m kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 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-34\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Quy_che_can_quy_dinh_gi_ve_thanh_toan_khong_dung_tien_mat\" >Quy ch\u1ebf c\u1ea7n quy \u0111\u1ecbnh g\u00ec v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t?<\/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\/sample-of-the-financial-regulations-for-enterprises\/#Nguoi_lao_dong_co_duoc_thanh_toan_ho_doanh_nghiep_khong\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c thanh to\u00e1n h\u1ed9 doanh nghi\u1ec7p 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\/sample-of-the-financial-regulations-for-enterprises\/#Co_nen_ghi_han_muc_chi_tieu_trong_noi_dung_chinh_cua_quy_che_khong\" >C\u00f3 n\u00ean ghi h\u1ea1n m\u1ee9c chi ti\u00eau trong n\u1ed9i dung ch\u00ednh c\u1ee7a quy ch\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Mau_quy_che_tai_chinh_doanh_nghiep_nen_co_nhung_phu_luc_nao\" >M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p n\u00ean c\u00f3 nh\u1eefng ph\u1ee5 l\u1ee5c n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Khi_nao_doanh_nghiep_can_sua_doi_quy_che_tai_chinh\" >Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eeda \u0111\u1ed5i quy ch\u1ebf 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-39\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Quy_che_tai_chinh_can_quy_dinh_gi_ve_hoa_don_va_chung_tu\" >Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ea7n quy \u0111\u1ecbnh g\u00ec v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Phan_mem_co_thay_the_duoc_quy_che_tai_chinh_doanh_nghiep_khong\" >Ph\u1ea7n m\u1ec1m c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p 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-41\" href=\"https:\/\/bizzi.vn\/en\/sample-of-the-financial-regulations-for-enterprises\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n\n<table>\n<caption>Ph\u00e2n bi\u1ec7t quy ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Ti\u00eau ch\u00ed<\/th>\n<th scope=\"col\">Quy ch\u1ebf t\u00e0i ch\u00ednh<\/th>\n<th scope=\"col\">Quy tr\u00ecnh k\u1ebf to\u00e1n<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">M\u1ee5c \u0111\u00edch<\/th>\n<td>\u0110\u1eb7t ra nguy\u00ean t\u1eafc, tr\u00e1ch nhi\u1ec7m, h\u1ea1n m\u1ee9c v\u00e0 th\u1ea9m quy\u1ec1n<\/td>\n<td>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ph\u1ea1m vi<\/th>\n<td>V\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3, ng\u00e2n s\u00e1ch v\u00e0 l\u1ee3i nhu\u1eadn<\/td>\n<td>Ti\u1ebfp nh\u1eadn ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u00e0 b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">C\u00e2u h\u1ecfi tr\u1ecdng t\u00e2m<\/th>\n<td>Ai \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh, trong h\u1ea1n m\u1ee9c v\u00e0 \u0111i\u1ec1u ki\u1ec7n n\u00e0o?<\/td>\n<td>Nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc n\u00e0o?<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/th>\n<td>Ban l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan<\/td>\n<td>Nh\u00e2n s\u1ef1 tr\u1ef1c ti\u1ebfp x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Quy_che_tai_chinh_va_quy_che_chi_tieu_noi_bo_khac_nhau_the_nao\"><\/span>Quy ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00e1c nhau th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o \u0111i\u1ec1u ki\u1ec7n, \u0111\u1ecbnh m\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi. Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n, bao g\u1ed3m c\u1ea3 v\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, c\u00f4ng n\u1ee3, ng\u00e2n s\u00e1ch, l\u1ee3i nhu\u1eadn, b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ban h\u00e0nh hai v\u0103n b\u1ea3n ri\u00eang ho\u1eb7c quy \u0111\u1ecbnh quy ch\u1ebf chi ti\u00eau nh\u01b0 m\u1ed9t ph\u1ea7n hay ph\u1ee5 l\u1ee5c c\u1ee7a quy ch\u1ebf t\u00e0i ch\u00ednh.<\/p>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_doanh_nghiep_gom_nhung_noi_dung_gi\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p g\u1ed3m nh\u1eefng n\u1ed9i dung g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ed9t m\u1eabu c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng kh\u00f4ng ch\u1ec9 li\u1ec7t k\u00ea nguy\u00ean t\u1eafc chung m\u00e0 c\u00f2n ph\u1ea3i li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ch\u00ednh s\u00e1ch v\u1edbi ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, h\u1ea1n m\u1ee9c, ch\u1ee9ng t\u1eeb v\u00e0 b\u1eb1ng ch\u1ee9ng ki\u1ec3m so\u00e1t.<\/p>\n<table>\n<caption>C\u00e1c nh\u00f3m n\u1ed9i dung ch\u00ednh c\u1ee7a quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Nh\u00f3m n\u1ed9i dung<\/th>\n<th scope=\"col\">N\u1ed9i dung c\u1ea7n quy \u0111\u1ecbnh<\/th>\n<th scope=\"col\">T\u00e0i li\u1ec7u n\u00ean li\u00ean k\u1ebft<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Quy \u0111\u1ecbnh chung<\/th>\n<td>M\u1ee5c \u0111\u00edch, ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd<\/td>\n<td>\u0110i\u1ec1u l\u1ec7, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c v\u00e0 ph\u00e2n quy\u1ec1n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">V\u1ed1n, ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n<\/th>\n<td>V\u1ed1n \u0111i\u1ec1u l\u1ec7, vay, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, ti\u1ec1n m\u1eb7t, t\u00e0i s\u1ea3n v\u00e0 h\u00e0ng t\u1ed3n kho<\/td>\n<td>Quy tr\u00ecnh ng\u00e2n h\u00e0ng, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 ki\u1ec3m k\u00ea<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Doanh thu, chi ph\u00ed v\u00e0 ng\u00e2n s\u00e1ch<\/th>\n<td>Ghi nh\u1eadn, ki\u1ec3m so\u00e1t, h\u1ea1n m\u1ee9c, ng\u00e2n s\u00e1ch v\u00e0 \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<td>Ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng, \u0111\u1ecbnh m\u1ee9c v\u00e0 k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">T\u1ea1m \u1ee9ng, c\u00f4ng n\u1ee3 v\u00e0 thanh to\u00e1n<\/th>\n<td>H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n, \u0111\u1ed1i chi\u1ebfu, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 thanh to\u00e1n h\u1ed9<\/td>\n<td>Checklist ch\u1ee9ng t\u1eeb, l\u1ecbch thanh to\u00e1n v\u00e0 bi\u1ec3u m\u1eabu t\u1ea1m \u1ee9ng<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Th\u1ea9m quy\u1ec1n v\u00e0 ngo\u1ea1i l\u1ec7<\/th>\n<td>Ma tr\u1eadn ph\u00ea duy\u1ec7t, ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5, \u1ee7y quy\u1ec1n v\u00e0 xung \u0111\u1ed9t l\u1ee3i \u00edch<\/td>\n<td>Ma tr\u1eadn ph\u00ea duy\u1ec7t v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd ngo\u1ea1i l\u1ec7<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">K\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n v\u00e0 d\u1eef li\u1ec7u<\/th>\n<td>H\u1ea1ch to\u00e1n, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u00e1o c\u00e1o, l\u01b0u tr\u1eef v\u00e0 quy\u1ec1n truy c\u1eadp<\/td>\n<td>Quy ch\u1ebf h\u1ea1ch to\u00e1n, danh m\u1ee5c b\u00e1o c\u00e1o v\u00e0 ch\u00ednh s\u00e1ch d\u1eef li\u1ec7u<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">L\u1ee3i nhu\u1eadn v\u00e0 hi\u1ec7u l\u1ef1c<\/th>\n<td>Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, x\u1eed l\u00fd l\u1ed7, ki\u1ec3m tra, s\u1eeda \u0111\u1ed5i v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/td>\n<td>Ngh\u1ecb quy\u1ebft, quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh v\u00e0 l\u1ecbch s\u1eed s\u1eeda \u0111\u1ed5i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Tai_bo_mau_quy_che_tai_chinh_doanh_nghiep_file_Word\"><\/span>T\u1ea3i b\u1ed9 m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p file Word<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<aside>\n<ul>\n<li><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-doanh-nghiep-chung.docx\" download=\"\">M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p chung \u2013 file Word<\/a><\/li>\n<li><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-cong-ty-co-phan.docx\" download=\"\">M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty c\u1ed5 ph\u1ea7n \u2013 file Word<\/a><\/li>\n<li><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-cong-ty-tnhh-mot-thanh-vien.docx\" download=\"\">M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean \u2013 file Word<\/a><\/li>\n<li><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-cong-ty-tnhh-hai-thanh-vien-tro-len.docx\" download=\"\">M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean \u2013 file Word<\/a><\/li>\n<\/ul>\n<\/aside>\n<p>M\u1ed7i m\u1eabu \u0111\u1ec1u gi\u1eef l\u1ea1i c\u00e1c \u0111i\u1ec1u kho\u1ea3n nghi\u1ec7p v\u1ee5 chung nh\u01b0 ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, chi ph\u00ed, ng\u00e2n s\u00e1ch, c\u00f4ng n\u1ee3 v\u00e0 thanh to\u00e1n. \u0110\u00e2y l\u00e0 s\u1ef1 l\u1eb7p l\u1ea1i c\u1ea7n thi\u1ebft v\u00ec m\u1ed7i file l\u00e0 m\u1ed9t v\u0103n b\u1ea3n \u0111\u1ed9c l\u1eadp. Ph\u1ea7n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau n\u1eb1m \u1edf c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd v\u1ed1n, giao d\u1ecbch v\u1edbi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c th\u00e0nh vi\u00ean, th\u1ea9m quy\u1ec1n v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n<table>\n<thead>\n<tr>\n<th>Lo\u1ea1i m\u1eabu<\/th>\n<th>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/th>\n<th>Ph\u1ea7n c\u1ea7n ki\u1ec3m tra k\u1ef9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>M\u1eabu doanh nghi\u1ec7p chung<\/td>\n<td>Doanh nghi\u1ec7p c\u1ea7n khung trung l\u1eadp \u0111\u1ec3 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<td>C\u01a1 quan ban h\u00e0nh, c\u01a1 c\u1ea5u v\u1ed1n v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n<tr>\n<td>M\u1eabu c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/td>\n<td>C\u00f4ng ty c\u00f3 \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng v\u00e0 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/td>\n<td>Th\u1ea9m quy\u1ec1n, v\u1ed1n c\u1ed5 ph\u1ea7n, giao d\u1ecbch li\u00ean quan v\u00e0 c\u1ed5 t\u1ee9c<\/td>\n<\/tr>\n<tr>\n<td>M\u1eabu TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/td>\n<td>C\u00f4ng ty c\u00f3 m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<td>Quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu, giao d\u1ecbch v\u1edbi ch\u1ee7 s\u1edf h\u1eefu v\u00e0 l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n<tr>\n<td>M\u1eabu TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/td>\n<td>C\u00f4ng ty c\u00f3 H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean<\/td>\n<td>Ph\u1ea7n v\u1ed1n g\u00f3p, giao d\u1ecbch v\u1edbi th\u00e0nh vi\u00ean v\u00e0 ph\u00e2n chia l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"bizzi-template-page\">\n<section class=\"template-section\">\n<div class=\"template-heading\">\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_doanh_nghiep_chung\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p chung<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<p class=\"template-intro\">M\u1eabu n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ea7n m\u1ed9t khung qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ed5ng qu\u00e1t \u0111\u1ec3 quy \u0111\u1ecbnh v\u1ec1 v\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, c\u00f4ng n\u1ee3, thanh to\u00e1n v\u00e0 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh c\u01a1 quan ban h\u00e0nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng, h\u1ea1n m\u1ee9c v\u00e0 h\u1ed3 s\u01a1 theo \u0111i\u1ec1u l\u1ec7 v\u00e0 quy tr\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n<article id=\"template-doanh-nghiep-chung\" class=\"document-sheet\">\n<section class=\"doc-masthead\">\n<p class=\"doc-masthead-left\"><strong>[T\u00caN DOANH NGHI\u1ec6P]<\/strong><\/p>\n<p class=\"doc-masthead-right\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><br \/>\n<strong>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/strong><\/p>\n<\/section>\n<p class=\"doc-title\"><strong>QUY CH\u1ebe QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH<\/strong><\/p>\n<p class=\"doc-subtitle\">Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 [S\u1ed0] ng\u00e0y [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] c\u1ee7a [C\u01a0 QUAN HO\u1eb6C NG\u01af\u1edcI C\u00d3 TH\u1ea8M QUY\u1ec0N THEO \u0110I\u1ec0U L\u1ec6].<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG I. QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 1. M\u1ee5c \u0111\u00edch<\/strong><br \/>\n1. Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. X\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 m\u1ed1i quan h\u1ec7 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn.<br \/>\n3. Chu\u1ea9n h\u00f3a vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch, \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra, ph\u00ea duy\u1ec7t, thanh to\u00e1n, ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o.<br \/>\n4. T\u1ea1o c\u01a1 s\u1edf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<\/p>\n<p><strong>\u0110i\u1ec1u 2. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><br \/>\n1. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n.<br \/>\n2. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho.<br \/>\n3. Qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng v\u00e0 c\u00f4ng n\u1ee3.<br \/>\n4. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1 thanh to\u00e1n, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<br \/>\n5. Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u, k\u1ebf to\u00e1n, b\u00e1o c\u00e1o v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n<p><strong>\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><br \/>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n tr\u1ecb theo \u0111i\u1ec1u l\u1ec7, Ban gi\u00e1m \u0111\u1ed1c, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi quy ch\u1ebf.<\/p>\n<p><strong>\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><br \/>\n1. Giao d\u1ecbch ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9.<br \/>\n2. Giao d\u1ecbch ph\u1ea3i \u0111\u00fang ng\u00e2n s\u00e1ch, h\u1ea1n m\u1ee9c v\u00e0 th\u1ea9m quy\u1ec1n; tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ri\u00eang.<br \/>\n3. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t.<br \/>\n4. Ph\u1ea3i ph\u00e2n t\u00e1ch h\u1ee3p l\u00fd ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi thanh to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ed1i chi\u1ebfu.<br \/>\n5. Kh\u00f4ng chia nh\u1ecf giao d\u1ecbch, thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c s\u1eed d\u1ee5ng ng\u01b0\u1eddi trung gian nh\u1eb1m n\u00e9 h\u1ea1n m\u1ee9c hay \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t.<br \/>\n6. M\u1ecdi s\u1eeda \u0111\u1ed5i, \u1ee7y quy\u1ec1n v\u00e0 ngo\u1ea1i l\u1ec7 ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG II. QU\u1ea2N L\u00dd V\u1ed0N, TI\u1ec0N V\u00c0 T\u00c0I S\u1ea2N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 5. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n<\/strong><br \/>\n1. V\u1ed1n c\u1ee7a doanh nghi\u1ec7p g\u1ed3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, c\u00e1c kho\u1ea3n vay, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 ngu\u1ed3n h\u1ee3p ph\u00e1p kh\u00e1c.<br \/>\n2. Vi\u1ec7c t\u0103ng, gi\u1ea3m, huy \u0111\u1ed9ng, s\u1eed d\u1ee5ng, b\u1ea3o to\u00e0n v\u1ed1n, vay, cho vay, b\u1ea3o l\u00e3nh, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1, g\u00f3p v\u1ed1n ho\u1eb7c tho\u00e1i v\u1ed1n ph\u1ea3i \u0111\u00fang \u0111i\u1ec1u l\u1ec7, th\u1ea9m quy\u1ec1n v\u00e0 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<br \/>\n3. Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, \u0111i\u1ec1u ki\u1ec7n vay, t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m v\u00e0 cam k\u1ebft ngo\u00e0i b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o.<br \/>\n4. N\u1ed9i dung \u0111\u1eb7c th\u00f9 v\u1ec1 v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t<\/strong><br \/>\n1. Doanh nghi\u1ec7p quy \u0111\u1ecbnh h\u1ea1n m\u1ee9c t\u1ed3n qu\u1ef9 v\u00e0 ph\u1ea1m vi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo t\u1eebng th\u1eddi k\u1ef3.<br \/>\n2. M\u1ecdi kho\u1ea3n thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo; ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c n\u1ed9p ti\u1ec1n ph\u1ea3i x\u00e1c nh\u1eadn theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p.<br \/>\n3. Th\u1ee7 qu\u1ef9 kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t v\u00e0 ng\u01b0\u1eddi ghi s\u1ed5 c\u00f9ng m\u1ed9t giao d\u1ecbch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u00e0 khi thay \u0111\u1ed5i ng\u01b0\u1eddi qu\u1ea3n l\u00fd qu\u1ef9; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n v\u00e0 x\u1eed l\u00fd \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong>\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong><br \/>\n1. Ch\u1ec9 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c m\u1edf, \u0111\u0103ng k\u00fd v\u00e0 ph\u00ea duy\u1ec7t h\u1ee3p l\u1ec7 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. Ph\u00e2n t\u00e1ch ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n; quy\u1ec1n truy c\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<br \/>\n3. Vi\u1ec7c m\u1edf, \u0111\u00f3ng, thay \u0111\u1ed5i ng\u01b0\u1eddi s\u1eed d\u1ee5ng, h\u1ea1n m\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<br \/>\n4. Thay \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c minh \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi thanh to\u00e1n.<br \/>\n5. \u0110\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u1ecbnh k\u1ef3 v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch.<\/p>\n<p><strong>\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho<\/strong><br \/>\n1. Mua s\u1eafm ph\u1ea3i c\u0103n c\u1ee9 nhu c\u1ea7u, k\u1ebf ho\u1ea1ch, ng\u00e2n s\u00e1ch v\u00e0 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao.<br \/>\n2. T\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, m\u00e3 h\u00f3a ho\u1eb7c nh\u1eadn di\u1ec7n, b\u00e0n giao v\u00e0 theo d\u00f5i ng\u01b0\u1eddi ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<br \/>\n3. Nh\u1eadp, xu\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n, s\u1eeda ch\u1eefa, cho m\u01b0\u1ee3n, thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 v\u00e0 ph\u00ea duy\u1ec7t ph\u00f9 h\u1ee3p.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<br \/>\n5. Vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5, kh\u1ea5u hao ho\u1eb7c l\u1eadp d\u1ef1 ph\u00f2ng th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG III. DOANH THU, CHI PH\u00cd V\u00c0 NG\u00c2N S\u00c1CH<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 9. Qu\u1ea3n l\u00fd doanh thu<\/strong><br \/>\n1. Theo d\u00f5i doanh thu theo h\u1ee3p \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 tr\u1ea1ng th\u00e1i thu ti\u1ec1n.<br \/>\n2. \u0110i\u1ec1u ki\u1ec7n gi\u00e1 b\u00e1n, chi\u1ebft kh\u1ea5u, gi\u1ea3m tr\u1eeb, ho\u00e0n ti\u1ec1n, h\u1ee7y giao d\u1ecbch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n.<br \/>\n3. Doanh thu, h\u00f3a \u0111\u01a1n, giao h\u00e0ng ho\u1eb7c nghi\u1ec7m thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo \u0111\u1ecbnh k\u1ef3.<br \/>\n4. Kho\u1ea3n thu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang v\u00e0 x\u1eed l\u00fd trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<p><strong>\u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd chi ph\u00ed<\/strong><br \/>\n1. M\u1ed7i kho\u1ea3n chi ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng, ng\u00e2n s\u00e1ch, trung t\u00e2m chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i khi c\u1ea7n thi\u1ebft.<br \/>\n2. H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<br \/>\n3. Kho\u1ea3n chi v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111i theo lu\u1ed3ng ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n4. Chi ti\u00eau \u0111\u00fang ng\u00e2n s\u00e1ch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u00fang ch\u00ednh s\u00e1ch; h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m cho kho\u1ea3n chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 thu\u1ebf.<br \/>\n5. C\u00e1c kho\u1ea3n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c ph\u00ed, ti\u1ebfp kh\u00e1ch, ph\u00fac l\u1ee3i ho\u1eb7c \u0111\u1ecbnh m\u1ee9c th\u01b0\u1eddng xuy\u00ean n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ho\u1eb7c quy ch\u1ebf chuy\u00ean bi\u1ec7t.<\/p>\n<p><strong>\u0110i\u1ec1u 11. L\u1eadp v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch<\/strong><br \/>\n1. C\u00e1c b\u1ed9 ph\u1eadn l\u1eadp ng\u00e2n s\u00e1ch theo k\u1ef3, bi\u1ec3u m\u1eabu v\u00e0 gi\u1ea3 \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t.<br \/>\n2. Ng\u00e2n s\u00e1ch ph\u1ea3i c\u00f3 c\u01a1 s\u1edf l\u1eadp, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ch\u1ec9 ti\u00eau theo d\u00f5i.<br \/>\n3. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<br \/>\n4. Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n, b\u1ed5 sung ho\u1eb7c c\u1eaft gi\u1ea3m ng\u00e2n s\u00e1ch ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngu\u1ed3n, l\u00fd do v\u00e0 c\u1ea5p ph\u00ea duy\u1ec7t.<br \/>\n5. Kho\u1ea3n v\u01b0\u1ee3t ng\u00e2n s\u00e1ch ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ph\u1ea3i c\u00f3 gi\u1ea3i tr\u00ecnh, ngu\u1ed3n b\u00f9 \u0111\u1eafp v\u00e0 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi cam k\u1ebft ho\u1eb7c thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG IV. T\u1ea0M \u1ee8NG, C\u00d4NG N\u1ee2 V\u00c0 THANH TO\u00c1N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 12. T\u1ea1m \u1ee9ng v\u00e0 ho\u00e0n \u1ee9ng<\/strong><br \/>\n1. \u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ph\u1ea3i ghi r\u00f5 ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, s\u1ed1 ti\u1ec1n, th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u1ea1n ho\u00e0n \u1ee9ng.<br \/>\n2. Theo d\u00f5i kho\u1ea3n t\u1ea1m \u1ee9ng theo ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, ng\u00e0y ph\u00e1t sinh v\u00e0 tu\u1ed5i t\u1ea1m \u1ee9ng.<br \/>\n3. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n ch\u01b0a s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<br \/>\n4. T\u1ea1m \u1ee9ng m\u1edbi khi kho\u1ea3n c\u0169 qu\u00e1 h\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n5. Kho\u1ea3n t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p><strong>\u0110i\u1ec1u 13. C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><br \/>\n1. X\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u00e1n ch\u1ecbu theo nh\u00f3m kh\u00e1ch h\u00e0ng.<br \/>\n2. Theo d\u00f5i s\u1ed1 d\u01b0, h\u1ea1n thanh to\u00e1n, tu\u1ed5i n\u1ee3, tr\u1ea1ng th\u00e1i x\u1eed l\u00fd v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch.<br \/>\n3. Ghi nh\u1eadn l\u1ecbch s\u1eed \u0111\u1ed1i chi\u1ebfu, li\u00ean h\u1ec7, cam k\u1ebft thanh to\u00e1n, tranh ch\u1ea5p v\u00e0 bi\u1ec7n ph\u00e1p thu h\u1ed3i.<br \/>\n4. Gia h\u1ea1n, gi\u1ea3m, x\u00f3a, b\u00f9 tr\u1eeb ho\u1eb7c chuy\u1ec3n x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n5. Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 14. C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><br \/>\n1. Theo d\u00f5i ngh\u0129a v\u1ee5 thanh to\u00e1n theo nh\u00e0 cung c\u1ea5p, h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n mua h\u00e0ng, h\u00f3a \u0111\u01a1n, giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu v\u00e0 l\u1ecbch thanh to\u00e1n.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, t\u00e0i kho\u1ea3n, s\u1ed1 ti\u1ec1n, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi chi.<br \/>\n3. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p theo \u0111\u1ecbnh k\u1ef3 ho\u1eb7c khi c\u00f3 ch\u00eanh l\u1ec7ch.<br \/>\n4. C\u00f3 c\u01a1 ch\u1ebf nh\u1eadn di\u1ec7n thanh to\u00e1n tr\u00f9ng, thanh to\u00e1n sai ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ho\u1eb7c thanh to\u00e1n khi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7.<br \/>\n5. Kho\u1ea3n n\u1ee3 c\u00f3 tranh ch\u1ea5p, ch\u1eadm thanh to\u00e1n ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o ri\u00eang.<\/p>\n<p><strong>\u0110i\u1ec1u 15. H\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1 thanh to\u00e1n<\/strong><br \/>\n1. H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1, \u0111\u01a1n mua h\u00e0ng, bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh kh\u00e1c t\u00f9y lo\u1ea1i giao d\u1ecbch.<br \/>\n2. Tr\u00ecnh t\u1ef1 g\u1ed3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ki\u1ec3m tra ng\u00e2n s\u00e1ch, \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch, x\u00e1c minh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ph\u00ea duy\u1ec7t, thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu sau thanh to\u00e1n.<br \/>\n3. Danh m\u1ee5c h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u v\u00e0 th\u1eddi h\u1ea1n x\u1eed l\u00fd n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c \u0111\u1ec3 thu\u1eadn ti\u1ec7n c\u1eadp nh\u1eadt.<br \/>\n4. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ecbch s\u1eed ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 16. Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n h\u1ed9<\/strong><br \/>\n1. C\u00e1c kho\u1ea3n chi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb thanh to\u00e1n.<br \/>\n2. Doanh nghi\u1ec7p quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi, h\u1ea1n m\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; kh\u00f4ng chia nh\u1ecf giao d\u1ecbch nh\u1eb1m n\u00e9 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n thu\u1ebf.<br \/>\n3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao ho\u1eb7c \u1ee7y quy\u1ec1n thanh to\u00e1n h\u1ed9, v\u0103n b\u1ea3n giao ho\u1eb7c \u1ee7y quy\u1ec1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, lo\u1ea1i giao d\u1ecbch, h\u1ea1n m\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n.<br \/>\n4. Vi\u1ec7c doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt \u0111ang \u00e1p d\u1ee5ng.<br \/>\n5. Giao d\u1ecbch b\u00f9 tr\u1eeb, tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, thanh to\u00e1n qua b\u00ean th\u1ee9 ba ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ki\u1ec3m tra tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG V. PH\u00c2N C\u1ea4P, PH\u00c2N T\u00c1CH V\u00c0 X\u1eec L\u00dd NGO\u1ea0I L\u1ec6<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 17. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n<\/strong><br \/>\n1. Th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i giao d\u1ecbch, gi\u00e1 tr\u1ecb, ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb \u0111\u1ec1 ngh\u1ecb, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 t\u00ecnh tr\u1ea1ng ngo\u1ea1i l\u1ec7.<br \/>\n2. H\u1ea1n m\u1ee9c chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ma tr\u1eadn ph\u00ea duy\u1ec7t.<br \/>\n3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ch\u1ec9 ph\u00ea duy\u1ec7t trong ph\u1ea1m vi, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c giao; kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1ea1i n\u1ebfu v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n kh\u00f4ng cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi c\u00f3 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0 kh\u00f4ng tham gia ki\u1ec3m tra ho\u1eb7c ph\u00ea duy\u1ec7t khi c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch.<br \/>\n5. Giao d\u1ecbch v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u00fang c\u1ea5p; vi\u1ec7c ph\u00ea duy\u1ec7t sau ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/p>\n<p><strong>\u0110i\u1ec1u 18. Ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5<\/strong><br \/>\n1. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t kho\u1ea3n chi c\u1ee7a m\u00ecnh.<br \/>\n2. Ng\u01b0\u1eddi t\u1ea1o ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin nh\u00e0 cung c\u1ea5p kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t thay \u0111\u1ed5i \u0111\u00f3.<br \/>\n3. Ng\u01b0\u1eddi l\u1eadp v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n ph\u1ea3i \u0111\u1ed9c l\u1eadp trong ph\u1ea1m vi t\u1ed5 ch\u1ee9c cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi gi\u1eef ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ed3ng th\u1eddi t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 do m\u00ecnh qu\u1ea3n l\u00fd.<br \/>\n5. Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf kh\u00f4ng \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch \u0111\u1ea7y \u0111\u1ee7 ph\u1ea3i thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb, nh\u01b0 ph\u00ea duy\u1ec7t c\u1ea5p cao h\u01a1n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp ho\u1eb7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 19. X\u1eed l\u00fd ngo\u1ea1i l\u1ec7 v\u00e0 xung \u0111\u1ed9t l\u1ee3i \u00edch<\/strong><br \/>\n1. Giao d\u1ecbch v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, thi\u1ebfu ch\u1ee9ng t\u1eeb, ngo\u00e0i l\u1ecbch, kh\u1ea9n c\u1ea5p ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u ngo\u1ea1i l\u1ec7.<br \/>\n2. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do, r\u1ee7i ro, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1.<br \/>\n3. K\u1ebft qu\u1ea3 x\u1eed l\u00fd ph\u1ea3i l\u01b0u ng\u01b0\u1eddi duy\u1ec7t, th\u1eddi \u0111i\u1ec3m, \u00fd ki\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo.<br \/>\n4. Ngo\u1ea1i l\u1ec7 l\u1eb7p l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 xem x\u00e9t s\u1eeda ch\u00ednh s\u00e1ch, quy tr\u00ecnh ho\u1eb7c h\u1ea1n m\u1ee9c.<br \/>\n5. Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp t\u1eeb giao d\u1ecbch.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VI. H\u00d3A \u0110\u01a0N, K\u1ebe TO\u00c1N, B\u00c1O C\u00c1O V\u00c0 D\u1eee LI\u1ec6U<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 20. H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><br \/>\n1. Quy \u0111\u1ecbnh k\u00eanh ti\u1ebfp nh\u1eadn, th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, s\u1ed1 ti\u1ec1n, thu\u1ebf, n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp, tr\u1ea1ng th\u00e1i v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf.<br \/>\n3. T\u00e1ch vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n v\u1edbi vi\u1ec7c ki\u1ec3m tra kho\u1ea3n chi \u0111\u00fang ch\u00ednh s\u00e1ch, \u0111\u00fang ng\u00e2n s\u00e1ch v\u00e0 \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n4. H\u00f3a \u0111\u01a1n sai l\u1ec7ch, b\u1ecb c\u1ea3nh b\u00e1o, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 l\u01b0u b\u1eb1ng ch\u1ee9ng tr\u01b0\u1edbc khi chuy\u1ec3n thanh to\u00e1n theo quy \u0111\u1ecbnh.<br \/>\n5. Ph\u00e2n quy\u1ec1n truy c\u1eadp, khai th\u00e1c, xu\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u; ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng ph\u1ea3i c\u00f3 l\u1ecbch s\u1eed thao t\u00e1c.<\/p>\n<p><strong>\u0110i\u1ec1u 21. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/strong><br \/>\n1. Ghi nh\u1eadn, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 l\u1ef1a ch\u1ecdn.<br \/>\n2. Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh ho\u1eb7c quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t.<br \/>\n3. \u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t ph\u1ea3i c\u00f3 c\u0103n c\u1ee9, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi ki\u1ec3m tra, th\u1eddi \u0111i\u1ec3m v\u00e0 l\u1ecbch s\u1eed thay \u0111\u1ed5i.<br \/>\n4. S\u1ed1 li\u1ec7u gi\u1eefa k\u1ebf to\u00e1n, ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n, kho, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 h\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 22. B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/strong><br \/>\n1. B\u00e1o c\u00e1o ng\u00e2n s\u00e1ch so v\u1edbi th\u1ef1c t\u1ebf v\u00e0 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch.<br \/>\n2. B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n.<br \/>\n3. B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, tu\u1ed5i n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ebfn h\u1ea1n.<br \/>\n4. B\u00e1o c\u00e1o t\u1ea1m \u1ee9ng ch\u01b0a ho\u00e0n, kho\u1ea3n chi thi\u1ebfu h\u1ed3 s\u01a1 v\u00e0 giao d\u1ecbch ngo\u1ea1i l\u1ec7.<br \/>\n5. B\u00e1o c\u00e1o t\u00e0i s\u1ea3n, h\u00e0ng t\u1ed3n kho, chi ph\u00ed theo b\u1ed9 ph\u1eadn ho\u1eb7c d\u1ef1 \u00e1n khi ph\u00f9 h\u1ee3p.<br \/>\n6. Danh m\u1ee5c b\u00e1o c\u00e1o, ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi nh\u1eadn, th\u1eddi h\u1ea1n v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c.<\/p>\n<p><strong>\u0110i\u1ec1u 23. L\u01b0u tr\u1eef h\u1ed3 s\u01a1, d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n truy c\u1eadp<\/strong><br \/>\n1. H\u1ed3 s\u01a1 t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 nhu c\u1ea7u ki\u1ec3m tra.<br \/>\n2. Quy\u1ec1n truy c\u1eadp h\u1ec7 th\u1ed1ng v\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1ea5p theo vai tr\u00f2, nguy\u00ean t\u1eafc c\u1ea7n bi\u1ebft v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c.<br \/>\n3. T\u00e0i kho\u1ea3n d\u00f9ng chung ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi th\u1eadt s\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p nh\u1eadn di\u1ec7n ng\u01b0\u1eddi thao t\u00e1c.<br \/>\n4. D\u1eef li\u1ec7u quan tr\u1ecdng ph\u1ea3i \u0111\u01b0\u1ee3c sao l\u01b0u, b\u1ea3o v\u1ec7, ph\u1ee5c h\u1ed3i v\u00e0 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<br \/>\n5. Vi\u1ec7c cung c\u1ea5p, xu\u1ea5t, s\u1eeda ho\u1eb7c x\u00f3a d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VII. PH\u00c2N PH\u1ed0I L\u1ee2I NHU\u1eacN V\u00c0 T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 24. Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7<\/strong><br \/>\n1. L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111i\u1ec1u l\u1ec7 v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<br \/>\n2. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9, chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<br \/>\n3. H\u1ed3 s\u01a1 ph\u1ea3i th\u1ec3 hi\u1ec7n c\u0103n c\u1ee9 t\u00ednh, s\u1ed1 ti\u1ec1n, \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn, ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb ho\u1eb7c k\u00ea khai v\u00e0 c\u1ea5p ph\u00ea duy\u1ec7t.<\/p>\n<p><strong>\u0110i\u1ec1u 25. Ki\u1ec3m tra, hi\u1ec7u l\u1ef1c v\u00e0 s\u1eeda \u0111\u1ed5i<\/strong><br \/>\n1. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n quy ch\u1ebf.<br \/>\n2. Vi ph\u1ea1m \u0111\u01b0\u1ee3c xem x\u00e9t theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u00f3 li\u00ean quan.<br \/>\n3. Quy ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] v\u00e0 thay th\u1ebf [V\u0102N B\u1ea2N TR\u01af\u1edaC \u0110\u00c2Y, N\u1ebeU C\u00d3].<br \/>\n4. M\u1ecdi s\u1eeda \u0111\u1ed5i ph\u1ea3i ghi phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c, n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<br \/>\n5. Quy ch\u1ebf \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u00e0 khi c\u00f3 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7, t\u1ed5 ch\u1ee9c, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ho\u1eb7c m\u00f4 h\u00ecnh kinh doanh.<br \/>\n6. C\u00e1c b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n quy ch\u1ebf n\u00e0y.<\/p>\n<p class=\"doc-signature\"><strong>[CH\u1ee8C DANH NG\u01af\u1edcI K\u00dd]<\/strong><\/p>\n<p>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u n\u1ebfu \u00e1p d\u1ee5ng)<\/p>\n<p><strong>[H\u1ecc V\u00c0 T\u00caN]<\/strong><\/p>\n<\/article>\n<p class=\"template-download-row\"><a class=\"download-template-button\" href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-doanh-nghiep-chung.docx\" download=\"\">T\u1ea3i v\u1ec1 file Word<\/a><\/p>\n<\/section>\n<section class=\"template-section\">\n<div class=\"template-heading\">\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_cong_ty_co_phan\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty c\u1ed5 ph\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<p class=\"template-intro\">M\u1eabu n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng cho c\u00f4ng ty c\u1ed5 ph\u1ea7n, t\u1eadp trung v\u00e0o c\u01a1 c\u1ea5u th\u1ea9m quy\u1ec1n c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 Ban gi\u00e1m \u0111\u1ed1c, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 qu\u1ea3n l\u00fd v\u1ed1n c\u1ed5 ph\u1ea7n, giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi c\u00f3 li\u00ean quan, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 chi tr\u1ea3 c\u1ed5 t\u1ee9c. C\u00e1c ch\u1ee9c danh v\u00e0 h\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty tr\u01b0\u1edbc khi ban h\u00e0nh.<\/p>\n<article id=\"template-cong-ty-co-phan\" class=\"document-sheet\">\n<section class=\"doc-masthead\">\n<p class=\"doc-masthead-left\"><strong>[T\u00caN C\u00d4NG TY C\u1ed4 PH\u1ea6N]<\/strong><\/p>\n<p class=\"doc-masthead-right\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><br \/>\n<strong>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/strong><\/p>\n<\/section>\n<p class=\"doc-title\"><strong>QUY CH\u1ebe QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH<\/strong><\/p>\n<p class=\"doc-subtitle\">Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 [S\u1ed0] ng\u00e0y [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] c\u1ee7a [H\u1ed8I \u0110\u1ed2NG QU\u1ea2N TR\u1eca\/CH\u1ee6 TH\u1ec2 C\u00d3 TH\u1ea8M QUY\u1ec0N THEO \u0110I\u1ec0U L\u1ec6].<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG I. QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 1. M\u1ee5c \u0111\u00edch<\/strong><br \/>\n1. Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. X\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 m\u1ed1i quan h\u1ec7 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn.<br \/>\n3. Chu\u1ea9n h\u00f3a vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch, \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra, ph\u00ea duy\u1ec7t, thanh to\u00e1n, ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o.<br \/>\n4. T\u1ea1o c\u01a1 s\u1edf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<\/p>\n<p><strong>\u0110i\u1ec1u 2. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><br \/>\n1. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n.<br \/>\n2. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho.<br \/>\n3. Qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng v\u00e0 c\u00f4ng n\u1ee3.<br \/>\n4. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1 thanh to\u00e1n, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<br \/>\n5. Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u, k\u1ebf to\u00e1n, b\u00e1o c\u00e1o v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n<p><strong>\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><br \/>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan theo \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u00e2n quy\u1ec1n c\u1ee7a c\u00f4ng ty.<\/p>\n<p><strong>\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><br \/>\n1. Giao d\u1ecbch ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9.<br \/>\n2. Giao d\u1ecbch ph\u1ea3i \u0111\u00fang ng\u00e2n s\u00e1ch, h\u1ea1n m\u1ee9c v\u00e0 th\u1ea9m quy\u1ec1n; tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ri\u00eang.<br \/>\n3. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t.<br \/>\n4. Ph\u1ea3i ph\u00e2n t\u00e1ch h\u1ee3p l\u00fd ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi thanh to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ed1i chi\u1ebfu.<br \/>\n5. Kh\u00f4ng chia nh\u1ecf giao d\u1ecbch, thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c s\u1eed d\u1ee5ng ng\u01b0\u1eddi trung gian nh\u1eb1m n\u00e9 h\u1ea1n m\u1ee9c hay \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t.<br \/>\n6. M\u1ecdi s\u1eeda \u0111\u1ed5i, \u1ee7y quy\u1ec1n v\u00e0 ngo\u1ea1i l\u1ec7 ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG II. QU\u1ea2N L\u00dd V\u1ed0N, TI\u1ec0N V\u00c0 T\u00c0I S\u1ea2N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 5. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n<\/strong><br \/>\n1. V\u1ed1n c\u1ee7a c\u00f4ng ty g\u1ed3m v\u1ed1n c\u1ed5 ph\u1ea7n, c\u00e1c kho\u1ea3n vay, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 ngu\u1ed3n h\u1ee3p ph\u00e1p kh\u00e1c.<br \/>\n2. Vi\u1ec7c ch\u00e0o b\u00e1n, ph\u00e1t h\u00e0nh, mua l\u1ea1i, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c x\u1eed l\u00fd c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u1ed5 ph\u1ea7n, tr\u00e1i phi\u1ebfu v\u00e0 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i tu\u00e2n th\u1ee7 \u0111i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft v\u00e0 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<br \/>\n3. Vay, cho vay, b\u1ea3o l\u00e3nh, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0 tho\u00e1i v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh theo th\u1ea9m quy\u1ec1n.<br \/>\n4. Giao d\u1ecbch v\u1edbi c\u1ed5 \u0111\u00f4ng, ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n, c\u00f4ng khai, ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<br \/>\n5. C\u00f4ng ty theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 c\u00e1c cam k\u1ebft v\u1ed1n, ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.<\/p>\n<p><strong>\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t<\/strong><br \/>\n1. Doanh nghi\u1ec7p quy \u0111\u1ecbnh h\u1ea1n m\u1ee9c t\u1ed3n qu\u1ef9 v\u00e0 ph\u1ea1m vi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo t\u1eebng th\u1eddi k\u1ef3.<br \/>\n2. M\u1ecdi kho\u1ea3n thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo; ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c n\u1ed9p ti\u1ec1n ph\u1ea3i x\u00e1c nh\u1eadn theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p.<br \/>\n3. Th\u1ee7 qu\u1ef9 kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t v\u00e0 ng\u01b0\u1eddi ghi s\u1ed5 c\u00f9ng m\u1ed9t giao d\u1ecbch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u00e0 khi thay \u0111\u1ed5i ng\u01b0\u1eddi qu\u1ea3n l\u00fd qu\u1ef9; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n v\u00e0 x\u1eed l\u00fd \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong>\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong><br \/>\n1. Ch\u1ec9 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c m\u1edf, \u0111\u0103ng k\u00fd v\u00e0 ph\u00ea duy\u1ec7t h\u1ee3p l\u1ec7 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. Ph\u00e2n t\u00e1ch ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n; quy\u1ec1n truy c\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<br \/>\n3. Vi\u1ec7c m\u1edf, \u0111\u00f3ng, thay \u0111\u1ed5i ng\u01b0\u1eddi s\u1eed d\u1ee5ng, h\u1ea1n m\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<br \/>\n4. Thay \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c minh \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi thanh to\u00e1n.<br \/>\n5. \u0110\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u1ecbnh k\u1ef3 v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch.<\/p>\n<p><strong>\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho<\/strong><br \/>\n1. Mua s\u1eafm ph\u1ea3i c\u0103n c\u1ee9 nhu c\u1ea7u, k\u1ebf ho\u1ea1ch, ng\u00e2n s\u00e1ch v\u00e0 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao.<br \/>\n2. T\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, m\u00e3 h\u00f3a ho\u1eb7c nh\u1eadn di\u1ec7n, b\u00e0n giao v\u00e0 theo d\u00f5i ng\u01b0\u1eddi ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<br \/>\n3. Nh\u1eadp, xu\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n, s\u1eeda ch\u1eefa, cho m\u01b0\u1ee3n, thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 v\u00e0 ph\u00ea duy\u1ec7t ph\u00f9 h\u1ee3p.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<br \/>\n5. Vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5, kh\u1ea5u hao ho\u1eb7c l\u1eadp d\u1ef1 ph\u00f2ng th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG III. DOANH THU, CHI PH\u00cd V\u00c0 NG\u00c2N S\u00c1CH<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 9. Qu\u1ea3n l\u00fd doanh thu<\/strong><br \/>\n1. Theo d\u00f5i doanh thu theo h\u1ee3p \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 tr\u1ea1ng th\u00e1i thu ti\u1ec1n.<br \/>\n2. \u0110i\u1ec1u ki\u1ec7n gi\u00e1 b\u00e1n, chi\u1ebft kh\u1ea5u, gi\u1ea3m tr\u1eeb, ho\u00e0n ti\u1ec1n, h\u1ee7y giao d\u1ecbch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n.<br \/>\n3. Doanh thu, h\u00f3a \u0111\u01a1n, giao h\u00e0ng ho\u1eb7c nghi\u1ec7m thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo \u0111\u1ecbnh k\u1ef3.<br \/>\n4. Kho\u1ea3n thu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang v\u00e0 x\u1eed l\u00fd trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<p><strong>\u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd chi ph\u00ed<\/strong><br \/>\n1. M\u1ed7i kho\u1ea3n chi ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng, ng\u00e2n s\u00e1ch, trung t\u00e2m chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i khi c\u1ea7n thi\u1ebft.<br \/>\n2. H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<br \/>\n3. Kho\u1ea3n chi v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111i theo lu\u1ed3ng ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n4. Chi ti\u00eau \u0111\u00fang ng\u00e2n s\u00e1ch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u00fang ch\u00ednh s\u00e1ch; h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m cho kho\u1ea3n chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 thu\u1ebf.<br \/>\n5. C\u00e1c kho\u1ea3n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c ph\u00ed, ti\u1ebfp kh\u00e1ch, ph\u00fac l\u1ee3i ho\u1eb7c \u0111\u1ecbnh m\u1ee9c th\u01b0\u1eddng xuy\u00ean n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ho\u1eb7c quy ch\u1ebf chuy\u00ean bi\u1ec7t.<\/p>\n<p><strong>\u0110i\u1ec1u 11. L\u1eadp v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch<\/strong><br \/>\n1. C\u00e1c b\u1ed9 ph\u1eadn l\u1eadp ng\u00e2n s\u00e1ch theo k\u1ef3, bi\u1ec3u m\u1eabu v\u00e0 gi\u1ea3 \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t.<br \/>\n2. Ng\u00e2n s\u00e1ch ph\u1ea3i c\u00f3 c\u01a1 s\u1edf l\u1eadp, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ch\u1ec9 ti\u00eau theo d\u00f5i.<br \/>\n3. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<br \/>\n4. Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n, b\u1ed5 sung ho\u1eb7c c\u1eaft gi\u1ea3m ng\u00e2n s\u00e1ch ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngu\u1ed3n, l\u00fd do v\u00e0 c\u1ea5p ph\u00ea duy\u1ec7t.<br \/>\n5. Kho\u1ea3n v\u01b0\u1ee3t ng\u00e2n s\u00e1ch ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ph\u1ea3i c\u00f3 gi\u1ea3i tr\u00ecnh, ngu\u1ed3n b\u00f9 \u0111\u1eafp v\u00e0 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi cam k\u1ebft ho\u1eb7c thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG IV. T\u1ea0M \u1ee8NG, C\u00d4NG N\u1ee2 V\u00c0 THANH TO\u00c1N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 12. T\u1ea1m \u1ee9ng v\u00e0 ho\u00e0n \u1ee9ng<\/strong><br \/>\n1. \u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ph\u1ea3i ghi r\u00f5 ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, s\u1ed1 ti\u1ec1n, th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u1ea1n ho\u00e0n \u1ee9ng.<br \/>\n2. Theo d\u00f5i kho\u1ea3n t\u1ea1m \u1ee9ng theo ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, ng\u00e0y ph\u00e1t sinh v\u00e0 tu\u1ed5i t\u1ea1m \u1ee9ng.<br \/>\n3. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n ch\u01b0a s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<br \/>\n4. T\u1ea1m \u1ee9ng m\u1edbi khi kho\u1ea3n c\u0169 qu\u00e1 h\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n5. Kho\u1ea3n t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p><strong>\u0110i\u1ec1u 13. C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><br \/>\n1. X\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u00e1n ch\u1ecbu theo nh\u00f3m kh\u00e1ch h\u00e0ng.<br \/>\n2. Theo d\u00f5i s\u1ed1 d\u01b0, h\u1ea1n thanh to\u00e1n, tu\u1ed5i n\u1ee3, tr\u1ea1ng th\u00e1i x\u1eed l\u00fd v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch.<br \/>\n3. Ghi nh\u1eadn l\u1ecbch s\u1eed \u0111\u1ed1i chi\u1ebfu, li\u00ean h\u1ec7, cam k\u1ebft thanh to\u00e1n, tranh ch\u1ea5p v\u00e0 bi\u1ec7n ph\u00e1p thu h\u1ed3i.<br \/>\n4. Gia h\u1ea1n, gi\u1ea3m, x\u00f3a, b\u00f9 tr\u1eeb ho\u1eb7c chuy\u1ec3n x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n5. Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 14. C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><br \/>\n1. Theo d\u00f5i ngh\u0129a v\u1ee5 thanh to\u00e1n theo nh\u00e0 cung c\u1ea5p, h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n mua h\u00e0ng, h\u00f3a \u0111\u01a1n, giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu v\u00e0 l\u1ecbch thanh to\u00e1n.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, t\u00e0i kho\u1ea3n, s\u1ed1 ti\u1ec1n, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi chi.<br \/>\n3. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p theo \u0111\u1ecbnh k\u1ef3 ho\u1eb7c khi c\u00f3 ch\u00eanh l\u1ec7ch.<br \/>\n4. C\u00f3 c\u01a1 ch\u1ebf nh\u1eadn di\u1ec7n thanh to\u00e1n tr\u00f9ng, thanh to\u00e1n sai ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ho\u1eb7c thanh to\u00e1n khi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7.<br \/>\n5. Kho\u1ea3n n\u1ee3 c\u00f3 tranh ch\u1ea5p, ch\u1eadm thanh to\u00e1n ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o ri\u00eang.<\/p>\n<p><strong>\u0110i\u1ec1u 15. H\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1 thanh to\u00e1n<\/strong><br \/>\n1. H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1, \u0111\u01a1n mua h\u00e0ng, bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh kh\u00e1c t\u00f9y lo\u1ea1i giao d\u1ecbch.<br \/>\n2. Tr\u00ecnh t\u1ef1 g\u1ed3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ki\u1ec3m tra ng\u00e2n s\u00e1ch, \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch, x\u00e1c minh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ph\u00ea duy\u1ec7t, thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu sau thanh to\u00e1n.<br \/>\n3. Danh m\u1ee5c h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u v\u00e0 th\u1eddi h\u1ea1n x\u1eed l\u00fd n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c \u0111\u1ec3 thu\u1eadn ti\u1ec7n c\u1eadp nh\u1eadt.<br \/>\n4. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ecbch s\u1eed ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 16. Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n h\u1ed9<\/strong><br \/>\n1. C\u00e1c kho\u1ea3n chi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb thanh to\u00e1n.<br \/>\n2. Doanh nghi\u1ec7p quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi, h\u1ea1n m\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; kh\u00f4ng chia nh\u1ecf giao d\u1ecbch nh\u1eb1m n\u00e9 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n thu\u1ebf.<br \/>\n3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao ho\u1eb7c \u1ee7y quy\u1ec1n thanh to\u00e1n h\u1ed9, v\u0103n b\u1ea3n giao ho\u1eb7c \u1ee7y quy\u1ec1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, lo\u1ea1i giao d\u1ecbch, h\u1ea1n m\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n.<br \/>\n4. Vi\u1ec7c doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt \u0111ang \u00e1p d\u1ee5ng.<br \/>\n5. Giao d\u1ecbch b\u00f9 tr\u1eeb, tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, thanh to\u00e1n qua b\u00ean th\u1ee9 ba ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ki\u1ec3m tra tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG V. PH\u00c2N C\u1ea4P, PH\u00c2N T\u00c1CH V\u00c0 X\u1eec L\u00dd NGO\u1ea0I L\u1ec6<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 17. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n<\/strong><br \/>\n1. Th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i giao d\u1ecbch, gi\u00e1 tr\u1ecb, ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb \u0111\u1ec1 ngh\u1ecb, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 t\u00ecnh tr\u1ea1ng ngo\u1ea1i l\u1ec7.<br \/>\n2. H\u1ea1n m\u1ee9c chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ma tr\u1eadn ph\u00ea duy\u1ec7t.<br \/>\n3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ch\u1ec9 ph\u00ea duy\u1ec7t trong ph\u1ea1m vi, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c giao; kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1ea1i n\u1ebfu v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n kh\u00f4ng cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi c\u00f3 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0 kh\u00f4ng tham gia ki\u1ec3m tra ho\u1eb7c ph\u00ea duy\u1ec7t khi c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch.<br \/>\n5. Giao d\u1ecbch v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u00fang c\u1ea5p; vi\u1ec7c ph\u00ea duy\u1ec7t sau ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/p>\n<p><strong>\u0110i\u1ec1u 18. Ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5<\/strong><br \/>\n1. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t kho\u1ea3n chi c\u1ee7a m\u00ecnh.<br \/>\n2. Ng\u01b0\u1eddi t\u1ea1o ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin nh\u00e0 cung c\u1ea5p kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t thay \u0111\u1ed5i \u0111\u00f3.<br \/>\n3. Ng\u01b0\u1eddi l\u1eadp v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n ph\u1ea3i \u0111\u1ed9c l\u1eadp trong ph\u1ea1m vi t\u1ed5 ch\u1ee9c cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi gi\u1eef ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ed3ng th\u1eddi t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 do m\u00ecnh qu\u1ea3n l\u00fd.<br \/>\n5. Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf kh\u00f4ng \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch \u0111\u1ea7y \u0111\u1ee7 ph\u1ea3i thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb, nh\u01b0 ph\u00ea duy\u1ec7t c\u1ea5p cao h\u01a1n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp ho\u1eb7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 19. X\u1eed l\u00fd ngo\u1ea1i l\u1ec7 v\u00e0 xung \u0111\u1ed9t l\u1ee3i \u00edch<\/strong><br \/>\n1. Giao d\u1ecbch v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, thi\u1ebfu ch\u1ee9ng t\u1eeb, ngo\u00e0i l\u1ecbch, kh\u1ea9n c\u1ea5p ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u ngo\u1ea1i l\u1ec7.<br \/>\n2. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do, r\u1ee7i ro, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1.<br \/>\n3. K\u1ebft qu\u1ea3 x\u1eed l\u00fd ph\u1ea3i l\u01b0u ng\u01b0\u1eddi duy\u1ec7t, th\u1eddi \u0111i\u1ec3m, \u00fd ki\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo.<br \/>\n4. Ngo\u1ea1i l\u1ec7 l\u1eb7p l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 xem x\u00e9t s\u1eeda ch\u00ednh s\u00e1ch, quy tr\u00ecnh ho\u1eb7c h\u1ea1n m\u1ee9c.<br \/>\n5. Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp t\u1eeb giao d\u1ecbch.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VI. H\u00d3A \u0110\u01a0N, K\u1ebe TO\u00c1N, B\u00c1O C\u00c1O V\u00c0 D\u1eee LI\u1ec6U<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 20. H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><br \/>\n1. Quy \u0111\u1ecbnh k\u00eanh ti\u1ebfp nh\u1eadn, th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, s\u1ed1 ti\u1ec1n, thu\u1ebf, n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp, tr\u1ea1ng th\u00e1i v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf.<br \/>\n3. T\u00e1ch vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n v\u1edbi vi\u1ec7c ki\u1ec3m tra kho\u1ea3n chi \u0111\u00fang ch\u00ednh s\u00e1ch, \u0111\u00fang ng\u00e2n s\u00e1ch v\u00e0 \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n4. H\u00f3a \u0111\u01a1n sai l\u1ec7ch, b\u1ecb c\u1ea3nh b\u00e1o, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 l\u01b0u b\u1eb1ng ch\u1ee9ng tr\u01b0\u1edbc khi chuy\u1ec3n thanh to\u00e1n theo quy \u0111\u1ecbnh.<br \/>\n5. Ph\u00e2n quy\u1ec1n truy c\u1eadp, khai th\u00e1c, xu\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u; ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng ph\u1ea3i c\u00f3 l\u1ecbch s\u1eed thao t\u00e1c.<\/p>\n<p><strong>\u0110i\u1ec1u 21. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/strong><br \/>\n1. Ghi nh\u1eadn, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 l\u1ef1a ch\u1ecdn.<br \/>\n2. Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh ho\u1eb7c quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t.<br \/>\n3. \u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t ph\u1ea3i c\u00f3 c\u0103n c\u1ee9, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi ki\u1ec3m tra, th\u1eddi \u0111i\u1ec3m v\u00e0 l\u1ecbch s\u1eed thay \u0111\u1ed5i.<br \/>\n4. S\u1ed1 li\u1ec7u gi\u1eefa k\u1ebf to\u00e1n, ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n, kho, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 h\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 22. B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/strong><br \/>\n1. B\u00e1o c\u00e1o ng\u00e2n s\u00e1ch so v\u1edbi th\u1ef1c t\u1ebf v\u00e0 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch.<br \/>\n2. B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n.<br \/>\n3. B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, tu\u1ed5i n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ebfn h\u1ea1n.<br \/>\n4. B\u00e1o c\u00e1o t\u1ea1m \u1ee9ng ch\u01b0a ho\u00e0n, kho\u1ea3n chi thi\u1ebfu h\u1ed3 s\u01a1 v\u00e0 giao d\u1ecbch ngo\u1ea1i l\u1ec7.<br \/>\n5. B\u00e1o c\u00e1o t\u00e0i s\u1ea3n, h\u00e0ng t\u1ed3n kho, chi ph\u00ed theo b\u1ed9 ph\u1eadn ho\u1eb7c d\u1ef1 \u00e1n khi ph\u00f9 h\u1ee3p.<br \/>\n6. Danh m\u1ee5c b\u00e1o c\u00e1o, ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi nh\u1eadn, th\u1eddi h\u1ea1n v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c.<\/p>\n<p><strong>\u0110i\u1ec1u 23. L\u01b0u tr\u1eef h\u1ed3 s\u01a1, d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n truy c\u1eadp<\/strong><br \/>\n1. H\u1ed3 s\u01a1 t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 nhu c\u1ea7u ki\u1ec3m tra.<br \/>\n2. Quy\u1ec1n truy c\u1eadp h\u1ec7 th\u1ed1ng v\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1ea5p theo vai tr\u00f2, nguy\u00ean t\u1eafc c\u1ea7n bi\u1ebft v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c.<br \/>\n3. T\u00e0i kho\u1ea3n d\u00f9ng chung ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi th\u1eadt s\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p nh\u1eadn di\u1ec7n ng\u01b0\u1eddi thao t\u00e1c.<br \/>\n4. D\u1eef li\u1ec7u quan tr\u1ecdng ph\u1ea3i \u0111\u01b0\u1ee3c sao l\u01b0u, b\u1ea3o v\u1ec7, ph\u1ee5c h\u1ed3i v\u00e0 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<br \/>\n5. Vi\u1ec7c cung c\u1ea5p, xu\u1ea5t, s\u1eeda ho\u1eb7c x\u00f3a d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VII. PH\u00c2N PH\u1ed0I L\u1ee2I NHU\u1eacN V\u00c0 T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 24. Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7<\/strong><br \/>\n1. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 chi tr\u1ea3 c\u1ed5 t\u1ee9c ph\u1ea3i c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 kinh doanh, ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, \u0111i\u1ec1u l\u1ec7 v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c giao th\u1ea9m quy\u1ec1n.<br \/>\n2. C\u1ed5 t\u1ee9c ch\u1ec9 \u0111\u01b0\u1ee3c chi tr\u1ea3 khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 c\u00f4ng ty b\u1ea3o \u0111\u1ea3m thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3, ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n \u0111\u1ebfn h\u1ea1n.<br \/>\n3. H\u1ed3 s\u01a1 ph\u1ea3i th\u1ec3 hi\u1ec7n ngh\u1ecb quy\u1ebft ho\u1eb7c quy\u1ebft \u0111\u1ecbnh, danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn, s\u1ed1 ti\u1ec1n, th\u1eddi \u0111i\u1ec3m, ph\u01b0\u01a1ng th\u1ee9c chi tr\u1ea3 v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan.<br \/>\n4. L\u1ed7 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo ph\u01b0\u01a1ng \u00e1n v\u00e0 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh trong \u0111i\u1ec1u l\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/p>\n<p><strong>\u0110i\u1ec1u 25. Ki\u1ec3m tra, hi\u1ec7u l\u1ef1c v\u00e0 s\u1eeda \u0111\u1ed5i<\/strong><br \/>\n1. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n quy ch\u1ebf.<br \/>\n2. Vi ph\u1ea1m \u0111\u01b0\u1ee3c xem x\u00e9t theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u00f3 li\u00ean quan.<br \/>\n3. Quy ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] v\u00e0 thay th\u1ebf [V\u0102N B\u1ea2N TR\u01af\u1edaC \u0110\u00c2Y, N\u1ebeU C\u00d3].<br \/>\n4. M\u1ecdi s\u1eeda \u0111\u1ed5i ph\u1ea3i ghi phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c, n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<br \/>\n5. Quy ch\u1ebf \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u00e0 khi c\u00f3 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7, t\u1ed5 ch\u1ee9c, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ho\u1eb7c m\u00f4 h\u00ecnh kinh doanh.<br \/>\n6. C\u00e1c b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n quy ch\u1ebf n\u00e0y.<\/p>\n<p class=\"doc-signature\"><strong>[CH\u1ee8C DANH NG\u01af\u1edcI K\u00dd]<\/strong><\/p>\n<p>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u n\u1ebfu \u00e1p d\u1ee5ng)<\/p>\n<p><strong>[H\u1ecc V\u00c0 T\u00caN]<\/strong><\/p>\n<\/article>\n<p class=\"template-download-row\"><a class=\"download-template-button\" href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-cong-ty-co-phan.docx\" download=\"\">T\u1ea3i v\u1ec1 file Word<\/a><\/p>\n<\/section>\n<section class=\"template-section\">\n<div class=\"template-heading\">\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_cong_ty_TNHH_mot_thanh_vien\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<p class=\"template-intro\">M\u1eabu n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean, trong \u0111\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh g\u1eafn v\u1edbi ch\u1ee7 s\u1edf h\u1eefu, Ch\u1ee7 t\u1ecbch c\u00f4ng ty ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean theo m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb th\u1ef1c t\u1ebf. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t ph\u1ea7n qu\u1ea3n l\u00fd v\u1ed1n \u0111i\u1ec1u l\u1ec7, giao d\u1ecbch v\u1edbi ch\u1ee7 s\u1edf h\u1eefu, th\u1ea9m quy\u1ec1n c\u1ee7a t\u1eebng ch\u1ee9c danh v\u00e0 c\u01a1 ch\u1ebf ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<article id=\"template-cong-ty-tnhh-mot-thanh-vien\" class=\"document-sheet\">\n<section class=\"doc-masthead\">\n<p class=\"doc-masthead-left\"><strong>[T\u00caN C\u00d4NG TY TNHH M\u1ed8T TH\u00c0NH VI\u00caN]<\/strong><\/p>\n<p class=\"doc-masthead-right\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><br \/>\n<strong>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/strong><\/p>\n<\/section>\n<p class=\"doc-title\"><strong>QUY CH\u1ebe QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH<\/strong><\/p>\n<p class=\"doc-subtitle\">Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 [S\u1ed0] ng\u00e0y [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] c\u1ee7a [CH\u1ee6 S\u1ede H\u1eeeU\/CH\u1ee6 T\u1ecaCH C\u00d4NG TY\/H\u1ed8I \u0110\u1ed2NG TH\u00c0NH VI\u00caN\/CH\u1ee6 TH\u1ec2 C\u00d3 TH\u1ea8M QUY\u1ec0N THEO \u0110I\u1ec0U L\u1ec6].<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG I. QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 1. M\u1ee5c \u0111\u00edch<\/strong><br \/>\n1. Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. X\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 m\u1ed1i quan h\u1ec7 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn.<br \/>\n3. Chu\u1ea9n h\u00f3a vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch, \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra, ph\u00ea duy\u1ec7t, thanh to\u00e1n, ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o.<br \/>\n4. T\u1ea1o c\u01a1 s\u1edf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<\/p>\n<p><strong>\u0110i\u1ec1u 2. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><br \/>\n1. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n.<br \/>\n2. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho.<br \/>\n3. Qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng v\u00e0 c\u00f4ng n\u1ee3.<br \/>\n4. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1 thanh to\u00e1n, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<br \/>\n5. Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u, k\u1ebf to\u00e1n, b\u00e1o c\u00e1o v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n<p><strong>\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><br \/>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty, Ch\u1ee7 t\u1ecbch c\u00f4ng ty ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan theo \u0111i\u1ec1u l\u1ec7.<\/p>\n<p><strong>\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><br \/>\n1. Giao d\u1ecbch ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9.<br \/>\n2. Giao d\u1ecbch ph\u1ea3i \u0111\u00fang ng\u00e2n s\u00e1ch, h\u1ea1n m\u1ee9c v\u00e0 th\u1ea9m quy\u1ec1n; tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ri\u00eang.<br \/>\n3. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t.<br \/>\n4. Ph\u1ea3i ph\u00e2n t\u00e1ch h\u1ee3p l\u00fd ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi thanh to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ed1i chi\u1ebfu.<br \/>\n5. Kh\u00f4ng chia nh\u1ecf giao d\u1ecbch, thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c s\u1eed d\u1ee5ng ng\u01b0\u1eddi trung gian nh\u1eb1m n\u00e9 h\u1ea1n m\u1ee9c hay \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t.<br \/>\n6. M\u1ecdi s\u1eeda \u0111\u1ed5i, \u1ee7y quy\u1ec1n v\u00e0 ngo\u1ea1i l\u1ec7 ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG II. QU\u1ea2N L\u00dd V\u1ed0N, TI\u1ec0N V\u00c0 T\u00c0I S\u1ea2N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 5. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n<\/strong><br \/>\n1. V\u1ed1n c\u1ee7a c\u00f4ng ty g\u1ed3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 do ch\u1ee7 s\u1edf h\u1eefu cam k\u1ebft g\u00f3p, c\u00e1c kho\u1ea3n vay, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 ngu\u1ed3n h\u1ee3p ph\u00e1p kh\u00e1c.<br \/>\n2. Vi\u1ec7c g\u00f3p \u0111\u1ee7, t\u0103ng, gi\u1ea3m ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ch\u1ee7 th\u1ec3 c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt.<br \/>\n3. Ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng \u0111\u01b0\u1ee3c r\u00fat v\u1ed1n b\u1eb1ng h\u00ecnh th\u1ee9c kh\u00e1c v\u1edbi c\u01a1 ch\u1ebf ph\u00e1p lu\u1eadt cho ph\u00e9p; giao d\u1ecbch gi\u1eefa c\u00f4ng ty v\u1edbi ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi c\u00f3 li\u00ean quan ph\u1ea3i c\u00f3 c\u0103n c\u1ee9, \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed3 s\u01a1 r\u00f5 r\u00e0ng.<br \/>\n4. Vay, cho vay, b\u1ea3o l\u00e3nh, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0 tho\u00e1i v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo \u0111i\u1ec1u l\u1ec7.<br \/>\n5. C\u00f4ng ty theo d\u00f5i ri\u00eang ngh\u0129a v\u1ee5, kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i \u00edch v\u1edbi ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n<p><strong>\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t<\/strong><br \/>\n1. Doanh nghi\u1ec7p quy \u0111\u1ecbnh h\u1ea1n m\u1ee9c t\u1ed3n qu\u1ef9 v\u00e0 ph\u1ea1m vi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo t\u1eebng th\u1eddi k\u1ef3.<br \/>\n2. M\u1ecdi kho\u1ea3n thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo; ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c n\u1ed9p ti\u1ec1n ph\u1ea3i x\u00e1c nh\u1eadn theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p.<br \/>\n3. Th\u1ee7 qu\u1ef9 kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t v\u00e0 ng\u01b0\u1eddi ghi s\u1ed5 c\u00f9ng m\u1ed9t giao d\u1ecbch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u00e0 khi thay \u0111\u1ed5i ng\u01b0\u1eddi qu\u1ea3n l\u00fd qu\u1ef9; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n v\u00e0 x\u1eed l\u00fd \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong>\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong><br \/>\n1. Ch\u1ec9 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c m\u1edf, \u0111\u0103ng k\u00fd v\u00e0 ph\u00ea duy\u1ec7t h\u1ee3p l\u1ec7 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. Ph\u00e2n t\u00e1ch ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n; quy\u1ec1n truy c\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<br \/>\n3. Vi\u1ec7c m\u1edf, \u0111\u00f3ng, thay \u0111\u1ed5i ng\u01b0\u1eddi s\u1eed d\u1ee5ng, h\u1ea1n m\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<br \/>\n4. Thay \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c minh \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi thanh to\u00e1n.<br \/>\n5. \u0110\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u1ecbnh k\u1ef3 v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch.<\/p>\n<p><strong>\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho<\/strong><br \/>\n1. Mua s\u1eafm ph\u1ea3i c\u0103n c\u1ee9 nhu c\u1ea7u, k\u1ebf ho\u1ea1ch, ng\u00e2n s\u00e1ch v\u00e0 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao.<br \/>\n2. T\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, m\u00e3 h\u00f3a ho\u1eb7c nh\u1eadn di\u1ec7n, b\u00e0n giao v\u00e0 theo d\u00f5i ng\u01b0\u1eddi ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<br \/>\n3. Nh\u1eadp, xu\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n, s\u1eeda ch\u1eefa, cho m\u01b0\u1ee3n, thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 v\u00e0 ph\u00ea duy\u1ec7t ph\u00f9 h\u1ee3p.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<br \/>\n5. Vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5, kh\u1ea5u hao ho\u1eb7c l\u1eadp d\u1ef1 ph\u00f2ng th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG III. DOANH THU, CHI PH\u00cd V\u00c0 NG\u00c2N S\u00c1CH<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 9. Qu\u1ea3n l\u00fd doanh thu<\/strong><br \/>\n1. Theo d\u00f5i doanh thu theo h\u1ee3p \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 tr\u1ea1ng th\u00e1i thu ti\u1ec1n.<br \/>\n2. \u0110i\u1ec1u ki\u1ec7n gi\u00e1 b\u00e1n, chi\u1ebft kh\u1ea5u, gi\u1ea3m tr\u1eeb, ho\u00e0n ti\u1ec1n, h\u1ee7y giao d\u1ecbch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n.<br \/>\n3. Doanh thu, h\u00f3a \u0111\u01a1n, giao h\u00e0ng ho\u1eb7c nghi\u1ec7m thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo \u0111\u1ecbnh k\u1ef3.<br \/>\n4. Kho\u1ea3n thu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang v\u00e0 x\u1eed l\u00fd trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<p><strong>\u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd chi ph\u00ed<\/strong><br \/>\n1. M\u1ed7i kho\u1ea3n chi ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng, ng\u00e2n s\u00e1ch, trung t\u00e2m chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i khi c\u1ea7n thi\u1ebft.<br \/>\n2. H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<br \/>\n3. Kho\u1ea3n chi v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111i theo lu\u1ed3ng ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n4. Chi ti\u00eau \u0111\u00fang ng\u00e2n s\u00e1ch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u00fang ch\u00ednh s\u00e1ch; h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m cho kho\u1ea3n chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 thu\u1ebf.<br \/>\n5. C\u00e1c kho\u1ea3n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c ph\u00ed, ti\u1ebfp kh\u00e1ch, ph\u00fac l\u1ee3i ho\u1eb7c \u0111\u1ecbnh m\u1ee9c th\u01b0\u1eddng xuy\u00ean n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ho\u1eb7c quy ch\u1ebf chuy\u00ean bi\u1ec7t.<\/p>\n<p><strong>\u0110i\u1ec1u 11. L\u1eadp v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch<\/strong><br \/>\n1. C\u00e1c b\u1ed9 ph\u1eadn l\u1eadp ng\u00e2n s\u00e1ch theo k\u1ef3, bi\u1ec3u m\u1eabu v\u00e0 gi\u1ea3 \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t.<br \/>\n2. Ng\u00e2n s\u00e1ch ph\u1ea3i c\u00f3 c\u01a1 s\u1edf l\u1eadp, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ch\u1ec9 ti\u00eau theo d\u00f5i.<br \/>\n3. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<br \/>\n4. Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n, b\u1ed5 sung ho\u1eb7c c\u1eaft gi\u1ea3m ng\u00e2n s\u00e1ch ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngu\u1ed3n, l\u00fd do v\u00e0 c\u1ea5p ph\u00ea duy\u1ec7t.<br \/>\n5. Kho\u1ea3n v\u01b0\u1ee3t ng\u00e2n s\u00e1ch ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ph\u1ea3i c\u00f3 gi\u1ea3i tr\u00ecnh, ngu\u1ed3n b\u00f9 \u0111\u1eafp v\u00e0 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi cam k\u1ebft ho\u1eb7c thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG IV. T\u1ea0M \u1ee8NG, C\u00d4NG N\u1ee2 V\u00c0 THANH TO\u00c1N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 12. T\u1ea1m \u1ee9ng v\u00e0 ho\u00e0n \u1ee9ng<\/strong><br \/>\n1. \u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ph\u1ea3i ghi r\u00f5 ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, s\u1ed1 ti\u1ec1n, th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u1ea1n ho\u00e0n \u1ee9ng.<br \/>\n2. Theo d\u00f5i kho\u1ea3n t\u1ea1m \u1ee9ng theo ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, ng\u00e0y ph\u00e1t sinh v\u00e0 tu\u1ed5i t\u1ea1m \u1ee9ng.<br \/>\n3. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n ch\u01b0a s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<br \/>\n4. T\u1ea1m \u1ee9ng m\u1edbi khi kho\u1ea3n c\u0169 qu\u00e1 h\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n5. Kho\u1ea3n t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p><strong>\u0110i\u1ec1u 13. C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><br \/>\n1. X\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u00e1n ch\u1ecbu theo nh\u00f3m kh\u00e1ch h\u00e0ng.<br \/>\n2. Theo d\u00f5i s\u1ed1 d\u01b0, h\u1ea1n thanh to\u00e1n, tu\u1ed5i n\u1ee3, tr\u1ea1ng th\u00e1i x\u1eed l\u00fd v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch.<br \/>\n3. Ghi nh\u1eadn l\u1ecbch s\u1eed \u0111\u1ed1i chi\u1ebfu, li\u00ean h\u1ec7, cam k\u1ebft thanh to\u00e1n, tranh ch\u1ea5p v\u00e0 bi\u1ec7n ph\u00e1p thu h\u1ed3i.<br \/>\n4. Gia h\u1ea1n, gi\u1ea3m, x\u00f3a, b\u00f9 tr\u1eeb ho\u1eb7c chuy\u1ec3n x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n5. Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 14. C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><br \/>\n1. Theo d\u00f5i ngh\u0129a v\u1ee5 thanh to\u00e1n theo nh\u00e0 cung c\u1ea5p, h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n mua h\u00e0ng, h\u00f3a \u0111\u01a1n, giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu v\u00e0 l\u1ecbch thanh to\u00e1n.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, t\u00e0i kho\u1ea3n, s\u1ed1 ti\u1ec1n, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi chi.<br \/>\n3. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p theo \u0111\u1ecbnh k\u1ef3 ho\u1eb7c khi c\u00f3 ch\u00eanh l\u1ec7ch.<br \/>\n4. C\u00f3 c\u01a1 ch\u1ebf nh\u1eadn di\u1ec7n thanh to\u00e1n tr\u00f9ng, thanh to\u00e1n sai ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ho\u1eb7c thanh to\u00e1n khi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7.<br \/>\n5. Kho\u1ea3n n\u1ee3 c\u00f3 tranh ch\u1ea5p, ch\u1eadm thanh to\u00e1n ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o ri\u00eang.<\/p>\n<p><strong>\u0110i\u1ec1u 15. H\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1 thanh to\u00e1n<\/strong><br \/>\n1. H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1, \u0111\u01a1n mua h\u00e0ng, bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh kh\u00e1c t\u00f9y lo\u1ea1i giao d\u1ecbch.<br \/>\n2. Tr\u00ecnh t\u1ef1 g\u1ed3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ki\u1ec3m tra ng\u00e2n s\u00e1ch, \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch, x\u00e1c minh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ph\u00ea duy\u1ec7t, thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu sau thanh to\u00e1n.<br \/>\n3. Danh m\u1ee5c h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u v\u00e0 th\u1eddi h\u1ea1n x\u1eed l\u00fd n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c \u0111\u1ec3 thu\u1eadn ti\u1ec7n c\u1eadp nh\u1eadt.<br \/>\n4. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ecbch s\u1eed ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 16. Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n h\u1ed9<\/strong><br \/>\n1. C\u00e1c kho\u1ea3n chi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb thanh to\u00e1n.<br \/>\n2. Doanh nghi\u1ec7p quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi, h\u1ea1n m\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; kh\u00f4ng chia nh\u1ecf giao d\u1ecbch nh\u1eb1m n\u00e9 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n thu\u1ebf.<br \/>\n3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao ho\u1eb7c \u1ee7y quy\u1ec1n thanh to\u00e1n h\u1ed9, v\u0103n b\u1ea3n giao ho\u1eb7c \u1ee7y quy\u1ec1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, lo\u1ea1i giao d\u1ecbch, h\u1ea1n m\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n.<br \/>\n4. Vi\u1ec7c doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt \u0111ang \u00e1p d\u1ee5ng.<br \/>\n5. Giao d\u1ecbch b\u00f9 tr\u1eeb, tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, thanh to\u00e1n qua b\u00ean th\u1ee9 ba ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ki\u1ec3m tra tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG V. PH\u00c2N C\u1ea4P, PH\u00c2N T\u00c1CH V\u00c0 X\u1eec L\u00dd NGO\u1ea0I L\u1ec6<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 17. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n<\/strong><br \/>\n1. Th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i giao d\u1ecbch, gi\u00e1 tr\u1ecb, ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb \u0111\u1ec1 ngh\u1ecb, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 t\u00ecnh tr\u1ea1ng ngo\u1ea1i l\u1ec7.<br \/>\n2. H\u1ea1n m\u1ee9c chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ma tr\u1eadn ph\u00ea duy\u1ec7t.<br \/>\n3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ch\u1ec9 ph\u00ea duy\u1ec7t trong ph\u1ea1m vi, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c giao; kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1ea1i n\u1ebfu v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n kh\u00f4ng cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi c\u00f3 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0 kh\u00f4ng tham gia ki\u1ec3m tra ho\u1eb7c ph\u00ea duy\u1ec7t khi c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch.<br \/>\n5. Giao d\u1ecbch v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u00fang c\u1ea5p; vi\u1ec7c ph\u00ea duy\u1ec7t sau ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/p>\n<p><strong>\u0110i\u1ec1u 18. Ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5<\/strong><br \/>\n1. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t kho\u1ea3n chi c\u1ee7a m\u00ecnh.<br \/>\n2. Ng\u01b0\u1eddi t\u1ea1o ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin nh\u00e0 cung c\u1ea5p kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t thay \u0111\u1ed5i \u0111\u00f3.<br \/>\n3. Ng\u01b0\u1eddi l\u1eadp v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n ph\u1ea3i \u0111\u1ed9c l\u1eadp trong ph\u1ea1m vi t\u1ed5 ch\u1ee9c cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi gi\u1eef ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ed3ng th\u1eddi t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 do m\u00ecnh qu\u1ea3n l\u00fd.<br \/>\n5. Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf kh\u00f4ng \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch \u0111\u1ea7y \u0111\u1ee7 ph\u1ea3i thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb, nh\u01b0 ph\u00ea duy\u1ec7t c\u1ea5p cao h\u01a1n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp ho\u1eb7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 19. X\u1eed l\u00fd ngo\u1ea1i l\u1ec7 v\u00e0 xung \u0111\u1ed9t l\u1ee3i \u00edch<\/strong><br \/>\n1. Giao d\u1ecbch v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, thi\u1ebfu ch\u1ee9ng t\u1eeb, ngo\u00e0i l\u1ecbch, kh\u1ea9n c\u1ea5p ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u ngo\u1ea1i l\u1ec7.<br \/>\n2. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do, r\u1ee7i ro, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1.<br \/>\n3. K\u1ebft qu\u1ea3 x\u1eed l\u00fd ph\u1ea3i l\u01b0u ng\u01b0\u1eddi duy\u1ec7t, th\u1eddi \u0111i\u1ec3m, \u00fd ki\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo.<br \/>\n4. Ngo\u1ea1i l\u1ec7 l\u1eb7p l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 xem x\u00e9t s\u1eeda ch\u00ednh s\u00e1ch, quy tr\u00ecnh ho\u1eb7c h\u1ea1n m\u1ee9c.<br \/>\n5. Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp t\u1eeb giao d\u1ecbch.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VI. H\u00d3A \u0110\u01a0N, K\u1ebe TO\u00c1N, B\u00c1O C\u00c1O V\u00c0 D\u1eee LI\u1ec6U<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 20. H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><br \/>\n1. Quy \u0111\u1ecbnh k\u00eanh ti\u1ebfp nh\u1eadn, th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, s\u1ed1 ti\u1ec1n, thu\u1ebf, n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp, tr\u1ea1ng th\u00e1i v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf.<br \/>\n3. T\u00e1ch vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n v\u1edbi vi\u1ec7c ki\u1ec3m tra kho\u1ea3n chi \u0111\u00fang ch\u00ednh s\u00e1ch, \u0111\u00fang ng\u00e2n s\u00e1ch v\u00e0 \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n4. H\u00f3a \u0111\u01a1n sai l\u1ec7ch, b\u1ecb c\u1ea3nh b\u00e1o, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 l\u01b0u b\u1eb1ng ch\u1ee9ng tr\u01b0\u1edbc khi chuy\u1ec3n thanh to\u00e1n theo quy \u0111\u1ecbnh.<br \/>\n5. Ph\u00e2n quy\u1ec1n truy c\u1eadp, khai th\u00e1c, xu\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u; ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng ph\u1ea3i c\u00f3 l\u1ecbch s\u1eed thao t\u00e1c.<\/p>\n<p><strong>\u0110i\u1ec1u 21. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/strong><br \/>\n1. Ghi nh\u1eadn, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 l\u1ef1a ch\u1ecdn.<br \/>\n2. Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh ho\u1eb7c quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t.<br \/>\n3. \u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t ph\u1ea3i c\u00f3 c\u0103n c\u1ee9, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi ki\u1ec3m tra, th\u1eddi \u0111i\u1ec3m v\u00e0 l\u1ecbch s\u1eed thay \u0111\u1ed5i.<br \/>\n4. S\u1ed1 li\u1ec7u gi\u1eefa k\u1ebf to\u00e1n, ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n, kho, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 h\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 22. B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/strong><br \/>\n1. B\u00e1o c\u00e1o ng\u00e2n s\u00e1ch so v\u1edbi th\u1ef1c t\u1ebf v\u00e0 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch.<br \/>\n2. B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n.<br \/>\n3. B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, tu\u1ed5i n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ebfn h\u1ea1n.<br \/>\n4. B\u00e1o c\u00e1o t\u1ea1m \u1ee9ng ch\u01b0a ho\u00e0n, kho\u1ea3n chi thi\u1ebfu h\u1ed3 s\u01a1 v\u00e0 giao d\u1ecbch ngo\u1ea1i l\u1ec7.<br \/>\n5. B\u00e1o c\u00e1o t\u00e0i s\u1ea3n, h\u00e0ng t\u1ed3n kho, chi ph\u00ed theo b\u1ed9 ph\u1eadn ho\u1eb7c d\u1ef1 \u00e1n khi ph\u00f9 h\u1ee3p.<br \/>\n6. Danh m\u1ee5c b\u00e1o c\u00e1o, ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi nh\u1eadn, th\u1eddi h\u1ea1n v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c.<\/p>\n<p><strong>\u0110i\u1ec1u 23. L\u01b0u tr\u1eef h\u1ed3 s\u01a1, d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n truy c\u1eadp<\/strong><br \/>\n1. H\u1ed3 s\u01a1 t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 nhu c\u1ea7u ki\u1ec3m tra.<br \/>\n2. Quy\u1ec1n truy c\u1eadp h\u1ec7 th\u1ed1ng v\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1ea5p theo vai tr\u00f2, nguy\u00ean t\u1eafc c\u1ea7n bi\u1ebft v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c.<br \/>\n3. T\u00e0i kho\u1ea3n d\u00f9ng chung ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi th\u1eadt s\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p nh\u1eadn di\u1ec7n ng\u01b0\u1eddi thao t\u00e1c.<br \/>\n4. D\u1eef li\u1ec7u quan tr\u1ecdng ph\u1ea3i \u0111\u01b0\u1ee3c sao l\u01b0u, b\u1ea3o v\u1ec7, ph\u1ee5c h\u1ed3i v\u00e0 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<br \/>\n5. Vi\u1ec7c cung c\u1ea5p, xu\u1ea5t, s\u1eeda ho\u1eb7c x\u00f3a d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VII. PH\u00c2N PH\u1ed0I L\u1ee2I NHU\u1eacN V\u00c0 T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 24. Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7<\/strong><br \/>\n1. L\u1ee3i nhu\u1eadn sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty v\u00e0 \u0111i\u1ec1u l\u1ec7.<br \/>\n2. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9, chuy\u1ec3n l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c x\u1eed l\u00fd l\u1ed7 ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<br \/>\n3. Kh\u00f4ng ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn khi c\u00f4ng ty kh\u00f4ng b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n \u0111\u1ebfn h\u1ea1n theo quy \u0111\u1ecbnh.<br \/>\n4. Giao d\u1ecbch ph\u00e2n ph\u1ed1i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/p>\n<p><strong>\u0110i\u1ec1u 25. Ki\u1ec3m tra, hi\u1ec7u l\u1ef1c v\u00e0 s\u1eeda \u0111\u1ed5i<\/strong><br \/>\n1. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n quy ch\u1ebf.<br \/>\n2. Vi ph\u1ea1m \u0111\u01b0\u1ee3c xem x\u00e9t theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u00f3 li\u00ean quan.<br \/>\n3. Quy ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] v\u00e0 thay th\u1ebf [V\u0102N B\u1ea2N TR\u01af\u1edaC \u0110\u00c2Y, N\u1ebeU C\u00d3].<br \/>\n4. M\u1ecdi s\u1eeda \u0111\u1ed5i ph\u1ea3i ghi phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c, n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<br \/>\n5. Quy ch\u1ebf \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u00e0 khi c\u00f3 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7, t\u1ed5 ch\u1ee9c, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ho\u1eb7c m\u00f4 h\u00ecnh kinh doanh.<br \/>\n6. C\u00e1c b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n quy ch\u1ebf n\u00e0y.<\/p>\n<p class=\"doc-signature\"><strong>[CH\u1ee8C DANH NG\u01af\u1edcI K\u00dd]<\/strong><\/p>\n<p>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u n\u1ebfu \u00e1p d\u1ee5ng)<\/p>\n<p><strong>[H\u1ecc V\u00c0 T\u00caN]<\/strong><\/p>\n<\/article>\n<p class=\"template-download-row\"><a class=\"download-template-button\" href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-cong-ty-tnhh-mot-thanh-vien.docx\" download=\"\">T\u1ea3i v\u1ec1 file Word<\/a><\/p>\n<\/section>\n<section class=\"template-section\">\n<div class=\"template-heading\">\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_cong_ty_TNHH_hai_thanh_vien_tro_len\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<p class=\"template-intro\">M\u1eabu n\u00e0y d\u00e0nh cho c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean, nh\u1ea5n m\u1ea1nh vai tr\u00f2 c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, ph\u1ea7n v\u1ed1n g\u00f3p, giao d\u1ecbch v\u1edbi th\u00e0nh vi\u00ean, th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 c\u01a1 ch\u1ebf ph\u00e2n chia l\u1ee3i nhu\u1eadn. Tr\u01b0\u1edbc khi k\u00fd ban h\u00e0nh, c\u00f4ng ty c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh n\u1ed9i dung theo \u0111i\u1ec1u l\u1ec7, t\u1ef7 l\u1ec7 v\u1ed1n g\u00f3p v\u00e0 ph\u1ea1m vi quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u1eebng ch\u1ee9c danh.<\/p>\n<article id=\"template-cong-ty-tnhh-hai-thanh-vien-tro-len\" class=\"document-sheet\">\n<section class=\"doc-masthead\">\n<p class=\"doc-masthead-left\"><strong>[T\u00caN C\u00d4NG TY TNHH HAI TH\u00c0NH VI\u00caN TR\u1ede L\u00caN]<\/strong><\/p>\n<p class=\"doc-masthead-right\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><br \/>\n<strong>\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac<\/strong><\/p>\n<\/section>\n<p class=\"doc-title\"><strong>QUY CH\u1ebe QU\u1ea2N L\u00dd T\u00c0I CH\u00cdNH<\/strong><\/p>\n<p class=\"doc-subtitle\">Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 [S\u1ed0] ng\u00e0y [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] c\u1ee7a [H\u1ed8I \u0110\u1ed2NG TH\u00c0NH VI\u00caN\/CH\u1ee6 TH\u1ec2 C\u00d3 TH\u1ea8M QUY\u1ec0N THEO \u0110I\u1ec0U L\u1ec6].<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG I. QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 1. M\u1ee5c \u0111\u00edch<\/strong><br \/>\n1. Thi\u1ebft l\u1eadp nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. X\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n v\u00e0 m\u1ed1i quan h\u1ec7 ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn.<br \/>\n3. Chu\u1ea9n h\u00f3a vi\u1ec7c l\u1eadp ng\u00e2n s\u00e1ch, \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra, ph\u00ea duy\u1ec7t, thanh to\u00e1n, ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o.<br \/>\n4. T\u1ea1o c\u01a1 s\u1edf ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<\/p>\n<p><strong>\u0110i\u1ec1u 2. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><br \/>\n1. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n.<br \/>\n2. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho.<br \/>\n3. Qu\u1ea3n l\u00fd doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng v\u00e0 c\u00f4ng n\u1ee3.<br \/>\n4. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1 thanh to\u00e1n, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<br \/>\n5. Qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, d\u1eef li\u1ec7u, k\u1ebf to\u00e1n, b\u00e1o c\u00e1o v\u00e0 ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn.<\/p>\n<p><strong>\u0110i\u1ec1u 3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><br \/>\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan theo \u0111i\u1ec1u l\u1ec7.<\/p>\n<p><strong>\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/strong><br \/>\n1. Giao d\u1ecbch ph\u1ea3i ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9.<br \/>\n2. Giao d\u1ecbch ph\u1ea3i \u0111\u00fang ng\u00e2n s\u00e1ch, h\u1ea1n m\u1ee9c v\u00e0 th\u1ea9m quy\u1ec1n; tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t ri\u00eang.<br \/>\n3. H\u1ed3 s\u01a1 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 truy xu\u1ea5t.<br \/>\n4. Ph\u1ea3i ph\u00e2n t\u00e1ch h\u1ee3p l\u00fd ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi thanh to\u00e1n v\u00e0 ng\u01b0\u1eddi \u0111\u1ed1i chi\u1ebfu.<br \/>\n5. Kh\u00f4ng chia nh\u1ecf giao d\u1ecbch, thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c s\u1eed d\u1ee5ng ng\u01b0\u1eddi trung gian nh\u1eb1m n\u00e9 h\u1ea1n m\u1ee9c hay \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t.<br \/>\n6. M\u1ecdi s\u1eeda \u0111\u1ed5i, \u1ee7y quy\u1ec1n v\u00e0 ngo\u1ea1i l\u1ec7 ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG II. QU\u1ea2N L\u00dd V\u1ed0N, TI\u1ec0N V\u00c0 T\u00c0I S\u1ea2N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 5. Qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ngu\u1ed3n v\u1ed1n<\/strong><br \/>\n1. V\u1ed1n c\u1ee7a c\u00f4ng ty g\u1ed3m ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean, c\u00e1c kho\u1ea3n vay, l\u1ee3i nhu\u1eadn gi\u1eef l\u1ea1i v\u00e0 ngu\u1ed3n h\u1ee3p ph\u00e1p kh\u00e1c.<br \/>\n2. Vi\u1ec7c g\u00f3p \u0111\u1ee7, t\u0103ng, gi\u1ea3m v\u1ed1n \u0111i\u1ec1u l\u1ec7, mua l\u1ea1i ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p ph\u1ea3i tu\u00e2n th\u1ee7 \u0111i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u00e0 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<br \/>\n3. Vay, cho vay, b\u1ea3o l\u00e3nh, th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1, g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0 v\u00e0 tho\u00e1i v\u1ed1n ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n.<br \/>\n4. Giao d\u1ecbch v\u1edbi th\u00e0nh vi\u00ean, ng\u01b0\u1eddi qu\u1ea3n l\u00fd ho\u1eb7c ng\u01b0\u1eddi c\u00f3 li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n, c\u00f4ng khai v\u00e0 x\u1eed l\u00fd xung \u0111\u1ed9t l\u1ee3i \u00edch.<br \/>\n5. C\u00f4ng ty theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 ph\u1ea7n v\u1ed1n g\u00f3p, ngh\u0129a v\u1ee5 g\u00f3p v\u1ed1n, kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn t\u1eebng th\u00e0nh vi\u00ean.<\/p>\n<p><strong>\u0110i\u1ec1u 6. Qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t<\/strong><br \/>\n1. Doanh nghi\u1ec7p quy \u0111\u1ecbnh h\u1ea1n m\u1ee9c t\u1ed3n qu\u1ef9 v\u00e0 ph\u1ea1m vi c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t theo t\u1eebng th\u1eddi k\u1ef3.<br \/>\n2. M\u1ecdi kho\u1ea3n thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo; ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c n\u1ed9p ti\u1ec1n ph\u1ea3i x\u00e1c nh\u1eadn theo h\u00ecnh th\u1ee9c ph\u00f9 h\u1ee3p.<br \/>\n3. Th\u1ee7 qu\u1ef9 kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t v\u00e0 ng\u01b0\u1eddi ghi s\u1ed5 c\u00f9ng m\u1ed9t giao d\u1ecbch, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t v\u00e0 khi thay \u0111\u1ed5i ng\u01b0\u1eddi qu\u1ea3n l\u00fd qu\u1ef9; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n v\u00e0 x\u1eed l\u00fd \u0111\u00fang th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong>\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/strong><br \/>\n1. Ch\u1ec9 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c m\u1edf, \u0111\u0103ng k\u00fd v\u00e0 ph\u00ea duy\u1ec7t h\u1ee3p l\u1ec7 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<br \/>\n2. Ph\u00e2n t\u00e1ch ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n; quy\u1ec1n truy c\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<br \/>\n3. Vi\u1ec7c m\u1edf, \u0111\u00f3ng, thay \u0111\u1ed5i ng\u01b0\u1eddi s\u1eed d\u1ee5ng, h\u1ea1n m\u1ee9c ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c x\u00e1c th\u1ef1c ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<br \/>\n4. Thay \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c minh \u0111\u1ed9c l\u1eadp tr\u01b0\u1edbc khi thanh to\u00e1n.<br \/>\n5. \u0110\u1ed1i chi\u1ebfu s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 k\u1ebf to\u00e1n theo \u0111\u1ecbnh k\u1ef3 v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch.<\/p>\n<p><strong>\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho<\/strong><br \/>\n1. Mua s\u1eafm ph\u1ea3i c\u0103n c\u1ee9 nhu c\u1ea7u, k\u1ebf ho\u1ea1ch, ng\u00e2n s\u00e1ch v\u00e0 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao.<br \/>\n2. T\u00e0i s\u1ea3n, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, m\u00e3 h\u00f3a ho\u1eb7c nh\u1eadn di\u1ec7n, b\u00e0n giao v\u00e0 theo d\u00f5i ng\u01b0\u1eddi ho\u1eb7c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m.<br \/>\n3. Nh\u1eadp, xu\u1ea5t, \u0111i\u1ec1u chuy\u1ec3n, s\u1eeda ch\u1eefa, cho m\u01b0\u1ee3n, thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 v\u00e0 ph\u00ea duy\u1ec7t ph\u00f9 h\u1ee3p.<br \/>\n4. Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 \u0111\u1ed9t xu\u1ea5t; ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m v\u00e0 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd.<br \/>\n5. Vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5, kh\u1ea5u hao ho\u1eb7c l\u1eadp d\u1ef1 ph\u00f2ng th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG III. DOANH THU, CHI PH\u00cd V\u00c0 NG\u00c2N S\u00c1CH<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 9. Qu\u1ea3n l\u00fd doanh thu<\/strong><br \/>\n1. Theo d\u00f5i doanh thu theo h\u1ee3p \u0111\u1ed3ng, kh\u00e1ch h\u00e0ng, s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn v\u00e0 tr\u1ea1ng th\u00e1i thu ti\u1ec1n.<br \/>\n2. \u0110i\u1ec1u ki\u1ec7n gi\u00e1 b\u00e1n, chi\u1ebft kh\u1ea5u, gi\u1ea3m tr\u1eeb, ho\u00e0n ti\u1ec1n, h\u1ee7y giao d\u1ecbch ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n.<br \/>\n3. Doanh thu, h\u00f3a \u0111\u01a1n, giao h\u00e0ng ho\u1eb7c nghi\u1ec7m thu v\u00e0 c\u00f4ng n\u1ee3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu theo \u0111\u1ecbnh k\u1ef3.<br \/>\n4. Kho\u1ea3n thu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang v\u00e0 x\u1eed l\u00fd trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/p>\n<p><strong>\u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd chi ph\u00ed<\/strong><br \/>\n1. M\u1ed7i kho\u1ea3n chi ph\u1ea3i x\u00e1c \u0111\u1ecbnh m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng, ng\u00e2n s\u00e1ch, trung t\u00e2m chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i khi c\u1ea7n thi\u1ebft.<br \/>\n2. H\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<br \/>\n3. Kho\u1ea3n chi v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, thi\u1ebfu h\u1ed3 s\u01a1 ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111i theo lu\u1ed3ng ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n4. Chi ti\u00eau \u0111\u00fang ng\u00e2n s\u00e1ch kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi \u0111\u00fang ch\u00ednh s\u00e1ch; h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m cho kho\u1ea3n chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 thu\u1ebf.<br \/>\n5. C\u00e1c kho\u1ea3n chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00f4ng t\u00e1c ph\u00ed, ti\u1ebfp kh\u00e1ch, ph\u00fac l\u1ee3i ho\u1eb7c \u0111\u1ecbnh m\u1ee9c th\u01b0\u1eddng xuy\u00ean n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ho\u1eb7c quy ch\u1ebf chuy\u00ean bi\u1ec7t.<\/p>\n<p><strong>\u0110i\u1ec1u 11. L\u1eadp v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch<\/strong><br \/>\n1. C\u00e1c b\u1ed9 ph\u1eadn l\u1eadp ng\u00e2n s\u00e1ch theo k\u1ef3, bi\u1ec3u m\u1eabu v\u00e0 gi\u1ea3 \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t.<br \/>\n2. Ng\u00e2n s\u00e1ch ph\u1ea3i c\u00f3 c\u01a1 s\u1edf l\u1eadp, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m, th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 ch\u1ec9 ti\u00eau theo d\u00f5i.<br \/>\n3. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, ph\u00e2n t\u00edch v\u00e0 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<br \/>\n4. Vi\u1ec7c \u0111i\u1ec1u chuy\u1ec3n, b\u1ed5 sung ho\u1eb7c c\u1eaft gi\u1ea3m ng\u00e2n s\u00e1ch ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngu\u1ed3n, l\u00fd do v\u00e0 c\u1ea5p ph\u00ea duy\u1ec7t.<br \/>\n5. Kho\u1ea3n v\u01b0\u1ee3t ng\u00e2n s\u00e1ch ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ph\u1ea3i c\u00f3 gi\u1ea3i tr\u00ecnh, ngu\u1ed3n b\u00f9 \u0111\u1eafp v\u00e0 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi cam k\u1ebft ho\u1eb7c thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG IV. T\u1ea0M \u1ee8NG, C\u00d4NG N\u1ee2 V\u00c0 THANH TO\u00c1N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 12. T\u1ea1m \u1ee9ng v\u00e0 ho\u00e0n \u1ee9ng<\/strong><br \/>\n1. \u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ph\u1ea3i ghi r\u00f5 ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, s\u1ed1 ti\u1ec1n, th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng v\u00e0 h\u1ea1n ho\u00e0n \u1ee9ng.<br \/>\n2. Theo d\u00f5i kho\u1ea3n t\u1ea1m \u1ee9ng theo ng\u01b0\u1eddi nh\u1eadn, m\u1ee5c \u0111\u00edch, ng\u00e0y ph\u00e1t sinh v\u00e0 tu\u1ed5i t\u1ea1m \u1ee9ng.<br \/>\n3. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch, n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n ch\u01b0a s\u1eed d\u1ee5ng trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<br \/>\n4. T\u1ea1m \u1ee9ng m\u1edbi khi kho\u1ea3n c\u0169 qu\u00e1 h\u1ea1n ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7.<br \/>\n5. Kho\u1ea3n t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p><strong>\u0110i\u1ec1u 13. C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><br \/>\n1. X\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, h\u1ea1n m\u1ee9c t\u00edn d\u1ee5ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u00e1n ch\u1ecbu theo nh\u00f3m kh\u00e1ch h\u00e0ng.<br \/>\n2. Theo d\u00f5i s\u1ed1 d\u01b0, h\u1ea1n thanh to\u00e1n, tu\u1ed5i n\u1ee3, tr\u1ea1ng th\u00e1i x\u1eed l\u00fd v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch.<br \/>\n3. Ghi nh\u1eadn l\u1ecbch s\u1eed \u0111\u1ed1i chi\u1ebfu, li\u00ean h\u1ec7, cam k\u1ebft thanh to\u00e1n, tranh ch\u1ea5p v\u00e0 bi\u1ec7n ph\u00e1p thu h\u1ed3i.<br \/>\n4. Gia h\u1ea1n, gi\u1ea3m, x\u00f3a, b\u00f9 tr\u1eeb ho\u1eb7c chuy\u1ec3n x\u1eed l\u00fd c\u00f4ng n\u1ee3 ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 v\u00e0 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n5. Th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thu h\u1ed3i v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 14. C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/strong><br \/>\n1. Theo d\u00f5i ngh\u0129a v\u1ee5 thanh to\u00e1n theo nh\u00e0 cung c\u1ea5p, h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n mua h\u00e0ng, h\u00f3a \u0111\u01a1n, giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu v\u00e0 l\u1ecbch thanh to\u00e1n.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, t\u00e0i kho\u1ea3n, s\u1ed1 ti\u1ec1n, \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 tr\u01b0\u1edbc khi chi.<br \/>\n3. \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p theo \u0111\u1ecbnh k\u1ef3 ho\u1eb7c khi c\u00f3 ch\u00eanh l\u1ec7ch.<br \/>\n4. C\u00f3 c\u01a1 ch\u1ebf nh\u1eadn di\u1ec7n thanh to\u00e1n tr\u00f9ng, thanh to\u00e1n sai ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ho\u1eb7c thanh to\u00e1n khi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7.<br \/>\n5. Kho\u1ea3n n\u1ee3 c\u00f3 tranh ch\u1ea5p, ch\u1eadm thanh to\u00e1n ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o ri\u00eang.<\/p>\n<p><strong>\u0110i\u1ec1u 15. H\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1 thanh to\u00e1n<\/strong><br \/>\n1. H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng, b\u00e1o gi\u00e1, \u0111\u01a1n mua h\u00e0ng, bi\u00ean b\u1ea3n giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu, h\u00f3a \u0111\u01a1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh kh\u00e1c t\u00f9y lo\u1ea1i giao d\u1ecbch.<br \/>\n2. Tr\u00ecnh t\u1ef1 g\u1ed3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ki\u1ec3m tra ng\u00e2n s\u00e1ch, \u0111\u1ed1i chi\u1ebfu giao d\u1ecbch, x\u00e1c minh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ph\u00ea duy\u1ec7t, thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu sau thanh to\u00e1n.<br \/>\n3. Danh m\u1ee5c h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u v\u00e0 th\u1eddi h\u1ea1n x\u1eed l\u00fd n\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c \u0111\u1ec3 thu\u1eadn ti\u1ec7n c\u1eadp nh\u1eadt.<br \/>\n4. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ecbch s\u1eed ph\u00ea duy\u1ec7t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 16. Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n h\u1ed9<\/strong><br \/>\n1. C\u00e1c kho\u1ea3n chi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00f9 h\u1ee3p v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb thanh to\u00e1n.<br \/>\n2. Doanh nghi\u1ec7p quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi, h\u1ea1n m\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t; kh\u00f4ng chia nh\u1ecf giao d\u1ecbch nh\u1eb1m n\u00e9 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n thu\u1ebf.<br \/>\n3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao ho\u1eb7c \u1ee7y quy\u1ec1n thanh to\u00e1n h\u1ed9, v\u0103n b\u1ea3n giao ho\u1eb7c \u1ee7y quy\u1ec1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, lo\u1ea1i giao d\u1ecbch, h\u1ea1n m\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n.<br \/>\n4. Vi\u1ec7c doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c, h\u1ed3 s\u01a1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt \u0111ang \u00e1p d\u1ee5ng.<br \/>\n5. Giao d\u1ecbch b\u00f9 tr\u1eeb, tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, thanh to\u00e1n qua b\u00ean th\u1ee9 ba ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ki\u1ec3m tra tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG V. PH\u00c2N C\u1ea4P, PH\u00c2N T\u00c1CH V\u00c0 X\u1eec L\u00dd NGO\u1ea0I L\u1ec6<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 17. Ph\u00e2n c\u1ea5p th\u1ea9m quy\u1ec1n<\/strong><br \/>\n1. Th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i giao d\u1ecbch, gi\u00e1 tr\u1ecb, ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb \u0111\u1ec1 ngh\u1ecb, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 t\u00ecnh tr\u1ea1ng ngo\u1ea1i l\u1ec7.<br \/>\n2. H\u1ea1n m\u1ee9c chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c ma tr\u1eadn ph\u00ea duy\u1ec7t.<br \/>\n3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ch\u1ec9 ph\u00ea duy\u1ec7t trong ph\u1ea1m vi, th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c giao; kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u1ea1i n\u1ebfu v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n kh\u00f4ng cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi c\u00f3 l\u1ee3i \u00edch li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u1ea3i k\u00ea khai v\u00e0 kh\u00f4ng tham gia ki\u1ec3m tra ho\u1eb7c ph\u00ea duy\u1ec7t khi c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch.<br \/>\n5. Giao d\u1ecbch v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u00fang c\u1ea5p; vi\u1ec7c ph\u00ea duy\u1ec7t sau ch\u1ec9 \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/p>\n<p><strong>\u0110i\u1ec1u 18. Ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5<\/strong><br \/>\n1. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t kho\u1ea3n chi c\u1ee7a m\u00ecnh.<br \/>\n2. Ng\u01b0\u1eddi t\u1ea1o ho\u1eb7c thay \u0111\u1ed5i th\u00f4ng tin nh\u00e0 cung c\u1ea5p kh\u00f4ng t\u1ef1 ph\u00ea duy\u1ec7t thay \u0111\u1ed5i \u0111\u00f3.<br \/>\n3. Ng\u01b0\u1eddi l\u1eadp v\u00e0 ng\u01b0\u1eddi duy\u1ec7t l\u1ec7nh thanh to\u00e1n ph\u1ea3i \u0111\u1ed9c l\u1eadp trong ph\u1ea1m vi t\u1ed5 ch\u1ee9c cho ph\u00e9p.<br \/>\n4. Ng\u01b0\u1eddi gi\u1eef ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ed3ng th\u1eddi t\u1ef1 \u0111\u1ed1i chi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 do m\u00ecnh qu\u1ea3n l\u00fd.<br \/>\n5. Doanh nghi\u1ec7p quy m\u00f4 nh\u1ecf kh\u00f4ng \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch \u0111\u1ea7y \u0111\u1ee7 ph\u1ea3i thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb, nh\u01b0 ph\u00ea duy\u1ec7t c\u1ea5p cao h\u01a1n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ed9c l\u1eadp ho\u1eb7c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 19. X\u1eed l\u00fd ngo\u1ea1i l\u1ec7 v\u00e0 xung \u0111\u1ed9t l\u1ee3i \u00edch<\/strong><br \/>\n1. Giao d\u1ecbch v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, v\u01b0\u1ee3t h\u1ea1n m\u1ee9c, thi\u1ebfu ch\u1ee9ng t\u1eeb, ngo\u00e0i l\u1ecbch, kh\u1ea9n c\u1ea5p ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u ngo\u1ea1i l\u1ec7.<br \/>\n2. Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do, r\u1ee7i ro, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1.<br \/>\n3. K\u1ebft qu\u1ea3 x\u1eed l\u00fd ph\u1ea3i l\u01b0u ng\u01b0\u1eddi duy\u1ec7t, th\u1eddi \u0111i\u1ec3m, \u00fd ki\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo.<br \/>\n4. Ngo\u1ea1i l\u1ec7 l\u1eb7p l\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 xem x\u00e9t s\u1eeda ch\u00ednh s\u00e1ch, quy tr\u00ecnh ho\u1eb7c h\u1ea1n m\u1ee9c.<br \/>\n5. Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi h\u01b0\u1edfng l\u1ee3i tr\u1ef1c ti\u1ebfp t\u1eeb giao d\u1ecbch.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VI. H\u00d3A \u0110\u01a0N, K\u1ebe TO\u00c1N, B\u00c1O C\u00c1O V\u00c0 D\u1eee LI\u1ec6U<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 20. H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><br \/>\n1. Quy \u0111\u1ecbnh k\u00eanh ti\u1ebfp nh\u1eadn, th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<br \/>\n2. Ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, s\u1ed1 ti\u1ec1n, thu\u1ebf, n\u1ed9i dung, th\u1eddi \u0111i\u1ec3m l\u1eadp, tr\u1ea1ng th\u00e1i v\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi giao d\u1ecbch th\u1ef1c t\u1ebf.<br \/>\n3. T\u00e1ch vi\u1ec7c ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n v\u1edbi vi\u1ec7c ki\u1ec3m tra kho\u1ea3n chi \u0111\u00fang ch\u00ednh s\u00e1ch, \u0111\u00fang ng\u00e2n s\u00e1ch v\u00e0 \u0111\u00fang th\u1ea9m quy\u1ec1n.<br \/>\n4. H\u00f3a \u0111\u01a1n sai l\u1ec7ch, b\u1ecb c\u1ea3nh b\u00e1o, b\u1ecb \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u00e0 l\u01b0u b\u1eb1ng ch\u1ee9ng tr\u01b0\u1edbc khi chuy\u1ec3n thanh to\u00e1n theo quy \u0111\u1ecbnh.<br \/>\n5. Ph\u00e2n quy\u1ec1n truy c\u1eadp, khai th\u00e1c, xu\u1ea5t, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u; ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng ph\u1ea3i c\u00f3 l\u1ecbch s\u1eed thao t\u00e1c.<\/p>\n<p><strong>\u0110i\u1ec1u 21. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n<\/strong><br \/>\n1. Ghi nh\u1eadn, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u1eadp b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00e0 ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u00e3 l\u1ef1a ch\u1ecdn.<br \/>\n2. Doanh nghi\u1ec7p x\u00e2y d\u1ef1ng quy tr\u00ecnh ho\u1eb7c quy ch\u1ebf h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t.<br \/>\n3. \u0110i\u1ec1u ch\u1ec9nh sai s\u00f3t ph\u1ea3i c\u00f3 c\u0103n c\u1ee9, ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi ki\u1ec3m tra, th\u1eddi \u0111i\u1ec3m v\u00e0 l\u1ecbch s\u1eed thay \u0111\u1ed5i.<br \/>\n4. S\u1ed1 li\u1ec7u gi\u1eefa k\u1ebf to\u00e1n, ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n, kho, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3 v\u00e0 h\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3.<\/p>\n<p><strong>\u0110i\u1ec1u 22. B\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb<\/strong><br \/>\n1. B\u00e1o c\u00e1o ng\u00e2n s\u00e1ch so v\u1edbi th\u1ef1c t\u1ebf v\u00e0 nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch.<br \/>\n2. B\u00e1o c\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n.<br \/>\n3. B\u00e1o c\u00e1o c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, tu\u1ed5i n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ebfn h\u1ea1n.<br \/>\n4. B\u00e1o c\u00e1o t\u1ea1m \u1ee9ng ch\u01b0a ho\u00e0n, kho\u1ea3n chi thi\u1ebfu h\u1ed3 s\u01a1 v\u00e0 giao d\u1ecbch ngo\u1ea1i l\u1ec7.<br \/>\n5. B\u00e1o c\u00e1o t\u00e0i s\u1ea3n, h\u00e0ng t\u1ed3n kho, chi ph\u00ed theo b\u1ed9 ph\u1eadn ho\u1eb7c d\u1ef1 \u00e1n khi ph\u00f9 h\u1ee3p.<br \/>\n6. Danh m\u1ee5c b\u00e1o c\u00e1o, ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi nh\u1eadn, th\u1eddi h\u1ea1n v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c.<\/p>\n<p><strong>\u0110i\u1ec1u 23. L\u01b0u tr\u1eef h\u1ed3 s\u01a1, d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n truy c\u1eadp<\/strong><br \/>\n1. H\u1ed3 s\u01a1 t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo th\u1eddi h\u1ea1n, \u0111\u1ecbnh d\u1ea1ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 nhu c\u1ea7u ki\u1ec3m tra.<br \/>\n2. Quy\u1ec1n truy c\u1eadp h\u1ec7 th\u1ed1ng v\u00e0 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1ea5p theo vai tr\u00f2, nguy\u00ean t\u1eafc c\u1ea7n bi\u1ebft v\u00e0 ph\u1ea1m vi c\u00f4ng vi\u1ec7c.<br \/>\n3. T\u00e0i kho\u1ea3n d\u00f9ng chung ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi th\u1eadt s\u1ef1 c\u1ea7n thi\u1ebft v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p nh\u1eadn di\u1ec7n ng\u01b0\u1eddi thao t\u00e1c.<br \/>\n4. D\u1eef li\u1ec7u quan tr\u1ecdng ph\u1ea3i \u0111\u01b0\u1ee3c sao l\u01b0u, b\u1ea3o v\u1ec7, ph\u1ee5c h\u1ed3i v\u00e0 ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3.<br \/>\n5. Vi\u1ec7c cung c\u1ea5p, xu\u1ea5t, s\u1eeda ho\u1eb7c x\u00f3a d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 l\u01b0u v\u1ebft.<\/p>\n<p class=\"doc-chapter\"><strong>CH\u01af\u01a0NG VII. PH\u00c2N PH\u1ed0I L\u1ee2I NHU\u1eacN V\u00c0 T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 24. Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 x\u1eed l\u00fd l\u1ed7<\/strong><br \/>\n1. L\u1ee3i nhu\u1eadn sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00e2n chia theo ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c theo c\u01a1 ch\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111i\u1ec1u l\u1ec7 v\u00e0 ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean.<br \/>\n2. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t \u0111\u00fang th\u1ea9m quy\u1ec1n v\u00e0 c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<br \/>\n3. Kh\u00f4ng ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn khi c\u00f4ng ty kh\u00f4ng b\u1ea3o \u0111\u1ea3m thanh to\u00e1n \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n \u0111\u1ebfn h\u1ea1n theo quy \u0111\u1ecbnh.<br \/>\n4. Kho\u1ea3n ph\u00e2n chia cho th\u00e0nh vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, k\u00ea khai v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/p>\n<p><strong>\u0110i\u1ec1u 25. Ki\u1ec3m tra, hi\u1ec7u l\u1ef1c v\u00e0 s\u1eeda \u0111\u1ed5i<\/strong><br \/>\n1. B\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n quy ch\u1ebf.<br \/>\n2. Vi ph\u1ea1m \u0111\u01b0\u1ee3c xem x\u00e9t theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u00f3 li\u00ean quan.<br \/>\n3. Quy ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb [NG\u00c0Y\/TH\u00c1NG\/N\u0102M] v\u00e0 thay th\u1ebf [V\u0102N B\u1ea2N TR\u01af\u1edaC \u0110\u00c2Y, N\u1ebeU C\u00d3].<br \/>\n4. M\u1ecdi s\u1eeda \u0111\u1ed5i ph\u1ea3i ghi phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c, n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<br \/>\n5. Quy ch\u1ebf \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 v\u00e0 khi c\u00f3 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7, t\u1ed5 ch\u1ee9c, quy tr\u00ecnh, h\u1ec7 th\u1ed1ng ho\u1eb7c m\u00f4 h\u00ecnh kinh doanh.<br \/>\n6. C\u00e1c b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n quy ch\u1ebf n\u00e0y.<\/p>\n<p class=\"doc-signature\"><strong>[CH\u1ee8C DANH NG\u01af\u1edcI K\u00dd]<\/strong><\/p>\n<p>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u n\u1ebfu \u00e1p d\u1ee5ng)<\/p>\n<p><strong>[H\u1ecc V\u00c0 T\u00caN]<\/strong><\/p>\n<\/article>\n<p class=\"template-download-row\"><a class=\"download-template-button\" href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/mau-quy-che-tai-chinh-cong-ty-tnhh-hai-thanh-vien-tro-len.docx\" download=\"\">T\u1ea3i v\u1ec1 file Word<\/a><\/p>\n<\/section>\n<\/div>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_can_kiem_tra_khi_xay_dung_quy_che_tai_chinh_nam_2026\"><\/span>C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ea7n ki\u1ec3m tra khi x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh n\u0103m 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy ch\u1ebf t\u00e0i ch\u00ednh l\u00e0 v\u0103n b\u1ea3n n\u1ed9i b\u1ed9 n\u00ean kh\u00f4ng c\u00f3 m\u1ed9t m\u1eabu ph\u00e1p l\u00fd duy nh\u1ea5t \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p. Khi x\u00e2y d\u1ef1ng ho\u1eb7c c\u1eadp nh\u1eadt quy ch\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi ph\u00e1p lu\u1eadt doanh nghi\u1ec7p, \u0111i\u1ec1u l\u1ec7, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, quy \u0111\u1ecbnh thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh li\u00ean quan.<\/p>\n<table>\n<caption>Nh\u00f3m c\u0103n c\u1ee9 c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc khi ban h\u00e0nh<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Nh\u00f3m c\u0103n c\u1ee9<\/th>\n<th scope=\"col\">N\u1ed9i dung c\u1ea7n ki\u1ec3m tra<\/th>\n<th scope=\"col\">L\u01b0u \u00fd \u00e1p d\u1ee5ng<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Doanh nghi\u1ec7p v\u00e0 \u0111i\u1ec1u l\u1ec7<\/th>\n<td>Th\u1ea9m quy\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/td>\n<td>Kh\u00f4ng x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi k\u00fd ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">K\u1ebf to\u00e1n<\/th>\n<td>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, b\u00e1o c\u00e1o v\u00e0 quy ch\u1ebf h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9<\/td>\n<td>Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u00f4ng th\u01b0\u1eddng c\u1ea7n ki\u1ec3m tra <a href=\"https:\/\/bizzi.vn\/tai-lieu\/thong-tu-99-2025-tt-btc\/\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a>; doanh nghi\u1ec7p si\u00eau nh\u1ecf ki\u1ec3m tra ch\u1ebf \u0111\u1ed9 \u00e1p d\u1ee5ng ri\u00eang<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/th>\n<td>Th\u1eddi \u0111i\u1ec3m l\u1eadp, n\u1ed9i dung, \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf, tr\u1ea1ng th\u00e1i v\u00e0 l\u01b0u tr\u1eef<\/td>\n<td>T\u1eeb ng\u00e0y 01\/07\/2026 c\u1ea7n ki\u1ec3m tra <a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-254-2026-nd-cp-cua-chinh-phu\/\">Ngh\u1ecb \u0111\u1ecbnh 254\/2026\/N\u0110-CP<\/a> v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Thu\u1ebf TNDN<\/th>\n<td>\u0110i\u1ec1u ki\u1ec7n kho\u1ea3n chi, ch\u1ee9ng t\u1eeb thanh to\u00e1n, thanh to\u00e1n h\u1ed9 v\u00e0 giao d\u1ecbch \u0111\u1eb7c th\u00f9<\/td>\n<td>Ki\u1ec3m tra <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=0&amp;docid=216219&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a>, <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=217191&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 20\/2026\/TT-BTC<\/a><\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Thu\u1ebf GTGT<\/th>\n<td>\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 giao d\u1ecbch<\/td>\n<td>Ki\u1ec3m tra <a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-181-2025-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/a> v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 d\u1eef li\u1ec7u<\/th>\n<td>Gi\u00e1 tr\u1ecb c\u1ee7a ch\u1eef k\u00fd, x\u00e1c th\u1ef1c, ph\u00e2n quy\u1ec1n, l\u01b0u v\u1ebft v\u00e0 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u<\/td>\n<td>Ki\u1ec3m tra <a href=\"https:\/\/vanban.chinhphu.vn\/?docid=212829&amp;pageid=27160\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 23\/2025\/N\u0110-CP<\/a> c\u00f9ng quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<aside><strong>L\u01b0u \u00fd:<\/strong> Danh m\u1ee5c tr\u00ean \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ebfn ng\u00e0y 23\/07\/2026 v\u00e0 ch\u1ec9 d\u00f9ng \u0111\u1ec3 \u0111\u1ecbnh h\u01b0\u1edbng ki\u1ec3m tra. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c minh hi\u1ec7u l\u1ef1c, quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng v\u00e0 v\u0103n b\u1ea3n chuy\u00ean ng\u00e0nh t\u1ea1i ng\u00e0y d\u1ef1 ki\u1ebfn k\u00fd.<\/aside>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_co_quy_che_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i l\u1eadp m\u1ed9t v\u0103n b\u1ea3n c\u00f3 t\u00ean ch\u00ednh x\u00e1c l\u00e0 \u201cquy ch\u1ebf t\u00e0i ch\u00ednh\u201d. Ph\u00e1p lu\u1eadt doanh nghi\u1ec7p kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh chung \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c cho m\u1ecdi c\u00f4ng ty. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf n\u1ed9i b\u1ed9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n, tr\u00e1ch nhi\u1ec7m, h\u1ea1n m\u1ee9c, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1ch ph\u00ea duy\u1ec7t c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh. C\u01a1 ch\u1ebf n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong quy ch\u1ebf t\u00e0i ch\u00ednh, quy ch\u1ebf chi ti\u00eau, quy tr\u00ecnh thanh to\u00e1n, quy\u1ebft \u0111\u1ecbnh ph\u00e2n quy\u1ec1n ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u qu\u1ea3n tr\u1ecb c\u00f3 li\u00ean quan.<\/p>\n<aside><strong>L\u01b0u \u00fd v\u1ec1 thu\u1ebf:<\/strong> Quy ch\u1ebf n\u1ed9i b\u1ed9 kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m cho m\u1ed9t kho\u1ea3n chi tr\u1edf th\u00e0nh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i ki\u1ec3m tra b\u1ea3n ch\u1ea5t giao d\u1ecbch, m\u1ee5c \u0111\u00edch kinh doanh, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 quy \u0111\u1ecbnh thu\u1ebf \u0111ang \u00e1p d\u1ee5ng.<\/aside>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_ban_hanh_quy_che_tai_chinh_doanh_nghiep\"><\/span>Ai c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Th\u1ea9m quy\u1ec1n ban h\u00e0nh ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, ph\u1ea1m vi n\u1ed9i dung c\u1ee7a quy ch\u1ebf v\u00e0 v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n. C\u1ea7n ph\u00e2n bi\u1ec7t c\u01a1 quan ph\u00ea duy\u1ec7t n\u1ed9i dung, ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n.<\/p>\n<table>\n<caption>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh th\u1ea9m quy\u1ec1n ban h\u00e0nh quy ch\u1ebf<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Lo\u1ea1i h\u00ecnh<\/th>\n<th scope=\"col\">Ch\u1ee7 th\u1ec3 c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/th>\n<th scope=\"col\">N\u1ed9i dung ph\u1ea3i ki\u1ec3m tra<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/th>\n<td>\u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u0110QT, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/td>\n<td>\u0110i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft, quy ch\u1ebf qu\u1ea3n tr\u1ecb v\u00e0 ph\u1ea1m vi \u1ee7y quy\u1ec1n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/th>\n<td>Ch\u1ee7 s\u1edf h\u1eefu, Ch\u1ee7 t\u1ecbch c\u00f4ng ty ho\u1eb7c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/td>\n<td>M\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb, quy\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ph\u00e2n c\u1ea5p \u0111i\u1ec1u h\u00e0nh<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">TNHH hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean<\/th>\n<td>H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch H\u0110TV, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/td>\n<td>\u0110i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft H\u0110TV, t\u1ef7 l\u1ec7 bi\u1ec3u quy\u1ebft v\u00e0 \u1ee7y quy\u1ec1n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/th>\n<td>Doanh nghi\u1ec7p ch\u1ee7 qu\u1ea3n v\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb<\/td>\n<td>Ph\u1ea1m vi ph\u00e2n quy\u1ec1n, h\u1ea1n m\u1ee9c v\u00e0 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Khi \u0111i\u1ec1n ph\u1ea7n \u201cban h\u00e0nh k\u00e8m theo quy\u1ebft \u0111\u1ecbnh\u201d, doanh nghi\u1ec7p n\u00ean ghi r\u00f5 c\u0103n c\u1ee9 th\u1ea9m quy\u1ec1n t\u1ea1i \u0111i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft ho\u1eb7c v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n thay v\u00ec \u0111\u1ec3 nhi\u1ec1u ch\u1ee9c danh l\u1ef1a ch\u1ecdn chung m\u00e0 kh\u00f4ng c\u00f3 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh.<\/p>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Cac_diem_kiem_soat_can_giu_khi_dieu_chinh_mau\"><\/span>C\u00e1c \u0111i\u1ec3m ki\u1ec3m so\u00e1t c\u1ea7n gi\u1eef khi \u0111i\u1ec1u ch\u1ec9nh m\u1eabu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ed9t quy ch\u1ebf h\u1eefu \u00edch ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi thanh to\u00e1n, d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o, ch\u1ee9ng t\u1eeb, h\u1ea1n m\u1ee9c, tr\u1ea1ng th\u00e1i v\u00e0 c\u00e1ch x\u1eed l\u00fd ngo\u1ea1i l\u1ec7.<\/p>\n<ul>\n<li>Chi ti\u00eau \u0111\u00fang ng\u00e2n s\u00e1ch ch\u01b0a ch\u1eafc \u0111\u00fang ch\u00ednh s\u00e1ch.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng ch\u01b0a ch\u1eafc kho\u1ea3n chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n.<\/li>\n<li>Nhi\u1ec1u c\u1ea5p duy\u1ec7t kh\u00f4ng \u0111\u1ed3ng ngh\u0129a ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n n\u1ebfu \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n c\u1ea5p kh\u00f4ng r\u00f5.<\/li>\n<li>Kh\u00f4ng chia nh\u1ecf giao d\u1ecbch nh\u1eb1m n\u00e9 h\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n.<\/li>\n<li>H\u1ea1n m\u1ee9c n\u00ean \u0111\u1eb7t trong ph\u1ee5 l\u1ee5c \u0111\u1ec3 d\u1ec5 c\u1eadp nh\u1eadt.<\/li>\n<li>M\u1ed7i ngo\u1ea1i l\u1ec7 c\u1ea7n l\u01b0u ng\u01b0\u1eddi duy\u1ec7t, th\u1eddi \u0111i\u1ec3m, l\u00fd do v\u00e0 \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo.<\/li>\n<li>Ng\u01b0\u1eddi c\u00f3 l\u1ee3i \u00edch li\u00ean quan kh\u00f4ng n\u00ean t\u1ef1 ki\u1ec3m tra ho\u1eb7c ph\u00ea duy\u1ec7t giao d\u1ecbch.<\/li>\n<li>Quy\u1ec1n truy c\u1eadp v\u00e0 l\u1ecbch s\u1eed thao t\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t khi quy tr\u00ecnh th\u1ef1c hi\u1ec7n tr\u00ean h\u1ec7 th\u1ed1ng.<\/li>\n<\/ul>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Cach_su_dung_va_dieu_chinh_mau_quy_che_tai_chinh_doanh_nghiep\"><\/span>C\u00e1ch s\u1eed d\u1ee5ng v\u00e0 \u0111i\u1ec1u ch\u1ec9nh m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_can_chuan_bi_truoc_khi_dien_mau\"><\/span>Th\u00f4ng tin c\u1ea7n chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi \u0111i\u1ec1n m\u1eabu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1edbc khi \u0111i\u1ec1n m\u1eabu, doanh nghi\u1ec7p n\u00ean thu th\u1eadp \u0111i\u1ec1u l\u1ec7, s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n, ng\u00e2n s\u00e1ch, quy tr\u00ecnh mua h\u00e0ng, quy tr\u00ecnh thanh to\u00e1n, ch\u00ednh s\u00e1ch nh\u00e2n s\u1ef1 v\u00e0 danh m\u1ee5c ch\u1ee9ng t\u1eeb \u0111ang s\u1eed d\u1ee5ng. M\u1ee5c ti\u00eau l\u00e0 l\u00e0m cho n\u1ed9i dung m\u1eabu ph\u1ea3n \u00e1nh \u0111\u00fang ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf, thay v\u00ec t\u1ea1o th\u00eam m\u1ed9t v\u0103n b\u1ea3n kh\u00f4ng th\u1ec3 th\u1ef1c thi.<\/p>\n<table>\n<caption>Nh\u1eefng th\u00f4ng tin ph\u1ea3i x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111i\u1ec1n m\u1eabu<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Th\u00f4ng tin<\/th>\n<th scope=\"col\">C\u00e2u h\u1ecfi c\u1ea7n tr\u1ea3 l\u1eddi<\/th>\n<th scope=\"col\">T\u00e0i li\u1ec7u \u0111\u1ed1i chi\u1ebfu<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">C\u01a1 quan ban h\u00e0nh<\/th>\n<td>Ai ph\u00ea duy\u1ec7t n\u1ed9i dung v\u00e0 ai k\u00fd quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh?<\/td>\n<td>\u0110i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft v\u00e0 v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/th>\n<td>\u0110\u01a1n v\u1ecb, chi nh\u00e1nh v\u00e0 c\u00e1 nh\u00e2n n\u00e0o ph\u1ea3i tu\u00e2n th\u1ee7?<\/td>\n<td>S\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c v\u00e0 m\u00f4 t\u1ea3 ch\u1ee9c n\u0103ng<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Nh\u00f3m giao d\u1ecbch<\/th>\n<td>Quy ch\u1ebf ki\u1ec3m so\u00e1t nh\u1eefng nghi\u1ec7p v\u1ee5 n\u00e0o?<\/td>\n<td>Quy tr\u00ecnh mua h\u00e0ng, chi ph\u00ed, c\u00f4ng n\u1ee3, t\u00e0i s\u1ea3n v\u00e0 ng\u00e2n h\u00e0ng<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">H\u1ea1n m\u1ee9c<\/th>\n<td>Giao d\u1ecbch \u1edf m\u1ee9c n\u00e0o c\u1ea7n chuy\u1ec3n l\u00ean c\u1ea5p duy\u1ec7t cao h\u01a1n?<\/td>\n<td>Ng\u00e2n s\u00e1ch v\u00e0 ma tr\u1eadn ph\u00ea duy\u1ec7t<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ch\u1ee9ng t\u1eeb<\/th>\n<td>M\u1ed7i lo\u1ea1i giao d\u1ecbch c\u1ea7n h\u1ed3 s\u01a1 n\u00e0o?<\/td>\n<td>Checklist h\u1ed3 s\u01a1 thanh to\u00e1n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/th>\n<td>Giao d\u1ecbch n\u00e0o ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n h\u1ed9?<\/td>\n<td>Quy \u0111\u1ecbnh thu\u1ebf v\u00e0 quy tr\u00ecnh thanh to\u00e1n<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ngo\u1ea1i l\u1ec7<\/th>\n<td>Ai x\u1eed l\u00fd giao d\u1ecbch v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, thi\u1ebfu ch\u1ee9ng t\u1eeb ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch?<\/td>\n<td>Quy tr\u00ecnh ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"7_buoc_dieu_chinh_va_ban_hanh_mau_quy_che_tai_chinh\"><\/span>7 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ban h\u00e0nh m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Ch\u1ecdn m\u1eabu \u0111\u00fang lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu \u0111i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft v\u00e0 v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n.<\/li>\n<li>Thay to\u00e0n b\u1ed9 n\u1ed9i dung trong d\u1ea5u ngo\u1eb7c vu\u00f4ng v\u00e0 x\u00f3a c\u00e1c l\u1ef1a ch\u1ecdn kh\u00f4ng \u00e1p d\u1ee5ng.<\/li>\n<li>Thi\u1ebft k\u1ebf h\u1ea1n m\u1ee9c v\u00e0 ma tr\u1eadn ph\u00ea duy\u1ec7t theo ng\u00e2n s\u00e1ch, r\u1ee7i ro v\u00e0 c\u01a1 c\u1ea5u th\u1ef1c t\u1ebf.<\/li>\n<li>Quy \u0111\u1ecbnh h\u1ed3 s\u01a1, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 c\u00e1ch x\u1eed l\u00fd ngo\u1ea1i l\u1ec7 theo t\u1eebng nh\u00f3m giao d\u1ecbch.<\/li>\n<li>R\u00e0 so\u00e1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp v\u00e0 y\u00eau c\u1ea7u chuy\u00ean ng\u00e0nh t\u1ea1i ng\u00e0y d\u1ef1 ki\u1ebfn k\u00fd.<\/li>\n<li>Ban h\u00e0nh k\u00e8m quy\u1ebft \u0111\u1ecbnh, ph\u1ee5 l\u1ee5c, phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt.<\/li>\n<\/ol>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Cac_phu_luc_nen_ban_hanh_kem_quy_che_tai_chinh\"><\/span>C\u00e1c ph\u1ee5 l\u1ee5c n\u00ean ban h\u00e0nh k\u00e8m quy ch\u1ebf t\u00e0i ch\u00ednh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ph\u1ea7n nguy\u00ean t\u1eafc n\u00ean \u0111\u1eb7t trong quy ch\u1ebf ch\u00ednh. C\u00e1c n\u1ed9i dung th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i n\u00ean \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh ph\u1ee5 l\u1ee5c \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 c\u1eadp nh\u1eadt m\u00e0 kh\u00f4ng ph\u1ea3i vi\u1ebft l\u1ea1i to\u00e0n b\u1ed9 v\u0103n b\u1ea3n.<\/p>\n<table>\n<caption>Danh s\u00e1ch ph\u1ee5 l\u1ee5c \u0111\u1ec1 xu\u1ea5t<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Ph\u1ee5 l\u1ee5c ho\u1eb7c t\u00e0i li\u1ec7u<\/th>\n<th scope=\"col\">N\u1ed9i dung<\/th>\n<th scope=\"col\">Khi n\u00e0o c\u1ea7n c\u1eadp nh\u1eadt?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh<\/th>\n<td>T\u00ean quy ch\u1ebf, c\u0103n c\u1ee9, ng\u00e0y hi\u1ec7u l\u1ef1c, ph\u1ea1m vi v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/td>\n<td>Khi ban h\u00e0nh m\u1edbi ho\u1eb7c thay th\u1ebf v\u0103n b\u1ea3n c\u0169<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ma tr\u1eadn ph\u00ea duy\u1ec7t<\/th>\n<td>Lo\u1ea1i giao d\u1ecbch, h\u1ea1n m\u1ee9c, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi duy\u1ec7t v\u00e0 ng\u01b0\u1eddi thay th\u1ebf<\/td>\n<td>Khi c\u01a1 c\u1ea5u, ch\u1ee9c danh ho\u1eb7c h\u1ea1n m\u1ee9c thay \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Danh m\u1ee5c ch\u1ee9ng t\u1eeb<\/th>\n<td>H\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u theo t\u1eebng lo\u1ea1i giao d\u1ecbch<\/td>\n<td>Khi quy tr\u00ecnh ho\u1eb7c y\u00eau c\u1ea7u ph\u00e1p l\u00fd thay \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u0110\u1ecbnh m\u1ee9c chi ti\u00eau<\/th>\n<td>C\u00f4ng t\u00e1c ph\u00ed, ti\u1ebfp kh\u00e1ch, mua s\u1eafm, ph\u00fac l\u1ee3i v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c<\/td>\n<td>Khi ng\u00e2n s\u00e1ch ho\u1eb7c ch\u00ednh s\u00e1ch nh\u00e2n s\u1ef1 thay \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Quy \u0111\u1ecbnh t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n h\u1ed9<\/th>\n<td>\u0110\u1ed1i t\u01b0\u1ee3ng, h\u1ea1n m\u1ee9c, h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n tr\u1ea3<\/td>\n<td>Khi ch\u00ednh s\u00e1ch thanh to\u00e1n ho\u1eb7c quy \u0111\u1ecbnh thu\u1ebf thay \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Danh m\u1ee5c b\u00e1o c\u00e1o<\/th>\n<td>T\u00ean b\u00e1o c\u00e1o, ng\u01b0\u1eddi l\u1eadp, ng\u01b0\u1eddi nh\u1eadn, th\u1eddi h\u1ea1n v\u00e0 ngu\u1ed3n d\u1eef li\u1ec7u<\/td>\n<td>Khi nhu c\u1ea7u qu\u1ea3n tr\u1ecb thay \u0111\u1ed5i<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">L\u1ecbch s\u1eed s\u1eeda \u0111\u1ed5i<\/th>\n<td>Phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c, n\u1ed9i dung v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t<\/td>\n<td>M\u1ed7i l\u1ea7n s\u1eeda ho\u1eb7c b\u1ed5 sung quy ch\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_chinh_mau_cho_cong_ty_co_phan_va_cong_ty_TNHH\"><\/span>\u0110i\u1ec1u ch\u1ec9nh m\u1eabu cho c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty TNHH<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty TNHH c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t khung nghi\u1ec7p v\u1ee5. Vi\u1ec7c c\u00e1c m\u1eabu l\u1eb7p l\u1ea1i \u0111i\u1ec1u kho\u1ea3n v\u1ec1 ti\u1ec1n, t\u00e0i s\u1ea3n, chi ph\u00ed, ng\u00e2n s\u00e1ch, c\u00f4ng n\u1ee3 v\u00e0 thanh to\u00e1n l\u00e0 b\u00ecnh th\u01b0\u1eddng v\u00ec m\u1ed7i m\u1eabu ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng t\u1ed3n t\u1ea1i nh\u01b0 m\u1ed9t v\u0103n b\u1ea3n \u0111\u1ed9c l\u1eadp. Ph\u1ea7n kh\u00e1c bi\u1ec7t ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 t\u1ea1i c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, v\u1ed1n, giao d\u1ecbch li\u00ean quan, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 th\u1ea9m quy\u1ec1n.<\/p>\n<table>\n<caption>Nh\u1eefng n\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">N\u1ed9i dung<\/th>\n<th scope=\"col\">C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/th>\n<th scope=\"col\">C\u00f4ng ty TNHH<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">C\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb<\/th>\n<td>\u0110\u1ed1i chi\u1ebfu th\u1ea9m quy\u1ec1n c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu th\u1ea9m quy\u1ec1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty v\u00e0 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Qu\u1ea3n l\u00fd v\u1ed1n<\/th>\n<td>L\u00e0m r\u00f5 v\u1ed1n c\u1ed5 ph\u1ea7n, ph\u00e1t h\u00e0nh, mua l\u1ea1i, c\u1ed5 \u0111\u00f4ng v\u00e0 giao d\u1ecbch li\u00ean quan<\/td>\n<td>L\u00e0m r\u00f5 ph\u1ea7n v\u1ed1n g\u00f3p, ngh\u0129a v\u1ee5 g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 giao d\u1ecbch v\u1edbi th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn<\/th>\n<td>G\u1eafn v\u1edbi \u0111i\u1ec1u ki\u1ec7n, ngh\u1ecb quy\u1ebft v\u00e0 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u1ed5 t\u1ee9c<\/td>\n<td>G\u1eafn v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo \u0111i\u1ec1u l\u1ec7<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Xung \u0111\u1ed9t l\u1ee3i \u00edch<\/th>\n<td>Ki\u1ec3m so\u00e1t giao d\u1ecbch v\u1edbi c\u1ed5 \u0111\u00f4ng, ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan<\/td>\n<td>Ki\u1ec3m so\u00e1t giao d\u1ecbch v\u1edbi th\u00e0nh vi\u00ean, ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ng\u01b0\u1eddi k\u00fd ban h\u00e0nh<\/th>\n<td colspan=\"2\">Kh\u00f4ng x\u00e1c \u0111\u1ecbnh ch\u1ec9 d\u1ef1a tr\u00ean t\u00ean lo\u1ea1i h\u00ecnh c\u00f4ng ty. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u l\u1ec7, ph\u1ea1m vi n\u1ed9i dung, ngh\u1ecb quy\u1ebft v\u00e0 v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xay_dung_ma_tran_phe_duyet_chi_tieu\"><\/span>C\u00e1ch x\u00e2y d\u1ef1ng ma tr\u1eadn ph\u00ea duy\u1ec7t chi ti\u00eau<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ma tr\u1eadn ph\u00ea duy\u1ec7t x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n d\u1ef1a tr\u00ean lo\u1ea1i giao d\u1ecbch, gi\u00e1 tr\u1ecb, ng\u00e2n s\u00e1ch, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro v\u00e0 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7. Vi\u1ec7c th\u00eam nhi\u1ec1u c\u1ea5p duy\u1ec7t kh\u00f4ng t\u1ef1 \u0111\u1ed9ng l\u00e0m quy tr\u00ecnh an to\u00e0n h\u01a1n n\u1ebfu \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n c\u1ea5p v\u00e0 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd kh\u00f4ng r\u00f5.<\/p>\n<table>\n<caption>V\u00ed d\u1ee5 c\u1ea5u tr\u00fac ma tr\u1eadn ph\u00ea duy\u1ec7t<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Giao d\u1ecbch<\/th>\n<th scope=\"col\">\u0110i\u1ec1u ki\u1ec7n<\/th>\n<th scope=\"col\">Ng\u01b0\u1eddi ki\u1ec3m tra<\/th>\n<th scope=\"col\">Ng\u01b0\u1eddi ph\u00ea duy\u1ec7t<\/th>\n<th scope=\"col\">H\u1ed3 s\u01a1<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">Chi ph\u00ed trong ng\u00e2n s\u00e1ch<\/th>\n<td>Trong ph\u1ea1m vi k\u1ebf ho\u1ea1ch v\u00e0 ch\u00ednh s\u00e1ch \u0111\u00e3 duy\u1ec7t<\/td>\n<td>Qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch ho\u1eb7c t\u00e0i ch\u00ednh<\/td>\n<td>Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn theo ph\u00e2n quy\u1ec1n<\/td>\n<td>\u0110\u1ec1 ngh\u1ecb v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Chi ph\u00ed v\u01b0\u1ee3t ng\u00e2n s\u00e1ch<\/th>\n<td>V\u01b0\u1ee3t k\u1ebf ho\u1ea1ch ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n<\/td>\n<td>T\u00e0i ch\u00ednh-k\u1ebf to\u00e1n<\/td>\n<td>C\u1ea5p cao h\u01a1n theo ma tr\u1eadn<\/td>\n<td>Gi\u1ea3i tr\u00ecnh, r\u1ee7i ro v\u00e0 ngu\u1ed3n b\u1ed5 sung<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Thanh to\u00e1n nh\u00e0 cung c\u1ea5p<\/th>\n<td>\u0110\u1ebfn h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7<\/td>\n<td>K\u1ebf to\u00e1n thanh to\u00e1n<\/td>\n<td>Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n thanh to\u00e1n<\/td>\n<td>H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Thanh to\u00e1n h\u1ed9<\/th>\n<td>Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao ho\u1eb7c \u1ee7y quy\u1ec1n h\u1ee3p l\u1ec7<\/td>\n<td>T\u00e0i ch\u00ednh-k\u1ebf to\u00e1n<\/td>\n<td>C\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo h\u1ea1n m\u1ee9c<\/td>\n<td>\u1ee6y quy\u1ec1n, ch\u1ee9ng t\u1eeb giao d\u1ecbch v\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Thanh to\u00e1n ngo\u1ea1i l\u1ec7<\/th>\n<td>Thi\u1ebfu h\u1ed3 s\u01a1, ngo\u00e0i l\u1ecbch ho\u1eb7c c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch<\/td>\n<td>T\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ho\u1eb7c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/td>\n<td>C\u1ea5p duy\u1ec7t ngo\u1ea1i l\u1ec7<\/td>\n<td>L\u00fd do, r\u1ee7i ro v\u00e0 th\u1eddi h\u1ea1n b\u1ed5 sung h\u1ed3 s\u01a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Cach_chuyen_quy_che_tai_chinh_thanh_diem_kiem_soat_thuc_te\"><\/span>C\u00e1ch chuy\u1ec3n quy ch\u1ebf t\u00e0i ch\u00ednh th\u00e0nh \u0111i\u1ec3m ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Quy ch\u1ebf ch\u1ec9 t\u1ea1o ra gi\u00e1 tr\u1ecb khi c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh d\u1eef li\u1ec7u, tr\u1ea1ng th\u00e1i, ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 b\u1eb1ng ch\u1ee9ng th\u1ef1c hi\u1ec7n. Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra t\u1eebng \u0111i\u1ec1u kho\u1ea3n b\u1eb1ng c\u00e2u h\u1ecfi: h\u1ec7 th\u1ed1ng ho\u1eb7c h\u1ed3 s\u01a1 n\u00e0o ch\u1ee9ng minh quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7?<\/p>\n<table>\n<caption>Chuy\u1ec3n \u0111i\u1ec1u kho\u1ea3n th\u00e0nh \u0111i\u1ec3m ki\u1ec3m so\u00e1t<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">\u0110i\u1ec1u kho\u1ea3n<\/th>\n<th scope=\"col\">D\u1eef li\u1ec7u c\u1ea7n c\u00f3<\/th>\n<th scope=\"col\">\u0110i\u1ec3m ki\u1ec3m so\u00e1t<\/th>\n<th scope=\"col\">B\u1eb1ng ch\u1ee9ng c\u1ea7n l\u01b0u<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">H\u1ea1n m\u1ee9c chi ti\u00eau<\/th>\n<td>Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, lo\u1ea1i chi ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n<\/td>\n<td>So s\u00e1nh v\u1edbi h\u1ea1n m\u1ee9c theo vai tr\u00f2<\/td>\n<td>K\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0 c\u1ea5p ph\u00ea duy\u1ec7t<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch<\/th>\n<td>Ph\u00f2ng ban, d\u1ef1 \u00e1n v\u00e0 ng\u00e2n s\u00e1ch c\u00f2n l\u1ea1i<\/td>\n<td>Ki\u1ec3m tra tr\u01b0\u1edbc khi cam k\u1ebft ho\u1eb7c chuy\u1ec3n duy\u1ec7t<\/td>\n<td>S\u1ed1 d\u01b0 v\u00e0 l\u1ecbch s\u1eed \u0111i\u1ec1u ch\u1ec9nh<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ki\u1ec3m tra h\u1ed3 s\u01a1<\/th>\n<td>H\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, giao nh\u1eadn ho\u1eb7c nghi\u1ec7m thu<\/td>\n<td>\u0110\u1ed1i chi\u1ebfu theo lo\u1ea1i giao d\u1ecbch<\/td>\n<td>Danh s\u00e1ch h\u1ed3 s\u01a1 v\u00e0 tr\u1ea1ng th\u00e1i thi\u1ebfu \u0111\u1ee7<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/th>\n<td>Gi\u00e1 tr\u1ecb giao d\u1ecbch, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/td>\n<td>Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd tr\u01b0\u1edbc khi l\u1eadp l\u1ec7nh<\/td>\n<td>Ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Ph\u00ea duy\u1ec7t ngo\u1ea1i l\u1ec7<\/th>\n<td>L\u00fd do, ng\u01b0\u1eddi y\u00eau c\u1ea7u, r\u1ee7i ro v\u00e0 c\u1ea5p duy\u1ec7t<\/td>\n<td>Chuy\u1ec3n \u0111\u00fang ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n<\/td>\n<td>Ng\u01b0\u1eddi duy\u1ec7t, th\u1eddi \u0111i\u1ec3m, \u00fd ki\u1ebfn v\u00e0 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u1edbi nghi\u1ec7p v\u1ee5 chi ph\u00ed, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o <a href=\"https:\/\/bizzi.vn\/xay-dung-mo-hinh-quan-ly-chi-phi-chat-che\/\">m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd chi ph\u00ed doanh nghi\u1ec7p<\/a> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c b\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra ng\u00e2n s\u00e1ch, ph\u00ea duy\u1ec7t v\u00e0 b\u00e1o c\u00e1o. Khi email v\u00e0 b\u1ea3ng t\u00ednh kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng kh\u1ea3 n\u0103ng theo d\u00f5i tr\u1ea1ng th\u00e1i, ph\u00e2n quy\u1ec1n v\u00e0 l\u1ecbch s\u1eed thao t\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t <a href=\"https:\/\/bizzi.vn\/chuyen-doi-quan-ly-chi-phi-cho-doanh-nghiep\/\">qu\u1ea3n l\u00fd chi ph\u00ed b\u1eb1ng quy tr\u00ecnh t\u1eadp trung<\/a>. K\u1ebft qu\u1ea3 tri\u1ec3n khai ph\u1ee5 thu\u1ed9c v\u00e0o ch\u1ea5t l\u01b0\u1ee3ng quy tr\u00ecnh, d\u1eef li\u1ec7u, c\u1ea5u h\u00ecnh v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf.<\/p>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_su_dung_mau\"><\/span>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi s\u1eed d\u1ee5ng m\u1eabu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Sao ch\u00e9p nguy\u00ean m\u1eabu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c:<\/strong> Ch\u1ee9c danh, h\u1ea1n m\u1ee9c v\u00e0 c\u01a1 c\u1ea5u th\u1ea9m quy\u1ec1n trong m\u1eabu c\u00f3 th\u1ec3 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p s\u1eed d\u1ee5ng.<\/li>\n<li><strong>Hi\u1ec3u vi\u1ec7c l\u1eb7p n\u1ed9i dung gi\u1eefa c\u00e1c m\u1eabu l\u00e0 l\u1ed7i:<\/strong> M\u1ed7i m\u1eabu l\u00e0 m\u1ed9t v\u0103n b\u1ea3n \u0111\u1ed9c l\u1eadp n\u00ean c\u00e1c \u0111i\u1ec1u kho\u1ea3n nghi\u1ec7p v\u1ee5 chung c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7. L\u1ed7i ch\u1ec9 x\u1ea3y ra khi s\u1ed1 \u0111i\u1ec1u ho\u1eb7c c\u00f9ng m\u1ed9t n\u1ed9i dung b\u1ecb l\u1eb7p kh\u00f4ng ch\u1ee7 \u0111\u00edch trong ch\u00ednh m\u1ed9t m\u1eabu.<\/li>\n<li><strong>Kh\u00f4ng t\u00e1ch h\u1ea1n m\u1ee9c th\u00e0nh ph\u1ee5 l\u1ee5c:<\/strong> Khi ng\u00e2n s\u00e1ch ho\u1eb7c c\u01a1 c\u1ea5u thay \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i s\u1eeda to\u00e0n b\u1ed9 quy ch\u1ebf thay v\u00ec ch\u1ec9 c\u1eadp nh\u1eadt ma tr\u1eadn ph\u00ea duy\u1ec7t.<\/li>\n<li><strong>Ch\u1ec9 m\u00f4 t\u1ea3 lu\u1ed3ng x\u1eed l\u00fd th\u00f4ng th\u01b0\u1eddng:<\/strong> Quy ch\u1ebf s\u1ebd kh\u00f3 \u00e1p d\u1ee5ng khi c\u00f3 giao d\u1ecbch v\u01b0\u1ee3t ng\u00e2n s\u00e1ch, thi\u1ebfu ch\u1ee9ng t\u1eeb, ng\u01b0\u1eddi duy\u1ec7t v\u1eafng m\u1eb7t, thanh to\u00e1n h\u1ed9 ho\u1eb7c xung \u0111\u1ed9t l\u1ee3i \u00edch.<\/li>\n<li><strong>\u0110\u1ed3ng nh\u1ea5t h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u1edbi kho\u1ea3n chi h\u1ee3p l\u1ec7:<\/strong> H\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng nh\u01b0ng kho\u1ea3n chi v\u1eabn c\u00f3 th\u1ec3 sai ch\u00ednh s\u00e1ch, v\u01b0\u1ee3t h\u1ea1n m\u1ee9c ho\u1eb7c kh\u00f4ng kh\u1edbp v\u1edbi h\u1ee3p \u0111\u1ed3ng v\u00e0 giao nh\u1eadn.<\/li>\n<li><strong>Kh\u00f4ng ki\u1ec3m so\u00e1t ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n:<\/strong> H\u1ed3 s\u01a1 c\u00f3 th\u1ec3 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0ng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt ho\u1eb7c ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9.<\/li>\n<li><strong>Kh\u00f4ng ghi nh\u1eadn phi\u00ean b\u1ea3n v\u00e0 ng\u00e0y hi\u1ec7u l\u1ef1c:<\/strong> Nh\u00e2n s\u1ef1 c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u1ea1n m\u1ee9c ho\u1eb7c quy tr\u00ecnh \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/li>\n<li><strong>Kh\u1eb3ng \u0111\u1ecbnh c\u0103n c\u1ee9 ph\u00e1p l\u00fd l\u00e0 \u201cm\u1edbi nh\u1ea5t\u201d nh\u01b0ng kh\u00f4ng ki\u1ec3m tra l\u1ea1i:<\/strong> V\u0103n b\u1ea3n v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i ho\u1eb7c thay th\u1ebf. M\u1ed7i l\u1ea7n c\u1eadp nh\u1eadt b\u00e0i ho\u1eb7c quy ch\u1ebf ph\u1ea3i c\u00f3 ng\u00e0y ki\u1ec3m ch\u1ee9ng c\u1ee5 th\u1ec3.<\/li>\n<\/ul>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_xay_dung_bo_quy_che_tai_chinh_doanh_nghiep\"><\/span>Checklist tr\u01b0\u1edbc khi x\u00e2y d\u1ef1ng b\u1ed9 quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u0110\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang lo\u1ea1i h\u00ecnh v\u00e0 c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb.<\/li>\n<li>\u0110\u00e3 \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec1u l\u1ec7, ngh\u1ecb quy\u1ebft v\u00e0 v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n.<\/li>\n<li>\u0110\u00e3 x\u00e1c \u0111\u1ecbnh c\u01a1 quan ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi k\u00fd ban h\u00e0nh v\u00e0 ng\u01b0\u1eddi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n.<\/li>\n<li>\u0110\u00e3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi v\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, chi ph\u00ed, ng\u00e2n s\u00e1ch v\u00e0 c\u00f4ng n\u1ee3.<\/li>\n<li>\u0110\u00e3 ph\u00e2n c\u00f4ng ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra, ph\u00ea duy\u1ec7t, thanh to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu.<\/li>\n<li>\u0110\u00e3 x\u00e2y d\u1ef1ng ma tr\u1eadn h\u1ea1n m\u1ee9c, quy \u0111\u1ecbnh \u1ee7y quy\u1ec1n v\u00e0 c\u01a1 ch\u1ebf ngo\u1ea1i l\u1ec7.<\/li>\n<li>\u0110\u00e3 quy \u0111\u1ecbnh h\u1ed3 s\u01a1 cho t\u1eebng nh\u00f3m giao d\u1ecbch.<\/li>\n<li>\u0110\u00e3 quy \u0111\u1ecbnh thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n h\u1ed9.<\/li>\n<li>\u0110\u00e3 quy \u0111\u1ecbnh c\u00e1ch x\u1eed l\u00fd t\u1ea1m \u1ee9ng qu\u00e1 h\u1ea1n, n\u1ee3 qu\u00e1 h\u1ea1n v\u00e0 giao d\u1ecbch c\u00f3 xung \u0111\u1ed9t l\u1ee3i \u00edch.<\/li>\n<li>\u0110\u00e3 c\u1eadp nh\u1eadt c\u0103n c\u1ee9 v\u1ec1 k\u1ebf to\u00e1n, thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed.<\/li>\n<li>\u0110\u00e3 t\u00e1ch c\u00e1c n\u1ed9i dung th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i th\u00e0nh ph\u1ee5 l\u1ee5c.<\/li>\n<li>\u0110\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh, b\u1ea3ng l\u1ecbch s\u1eed s\u1eeda \u0111\u1ed5i v\u00e0 ng\u00e0y hi\u1ec7u l\u1ef1c.<\/li>\n<li>\u0110\u00e3 c\u00f3 k\u1ebf ho\u1ea1ch truy\u1ec1n th\u00f4ng, \u0111\u00e0o t\u1ea1o v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/li>\n<li>\u0110\u00e3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3.<\/li>\n<\/ul>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_mau_quy_che_tai_chinh_doanh_nghiep\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_doanh_nghiep_la_gi\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 khung n\u1ed9i dung tham kh\u1ea3o gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, c\u00f4ng n\u1ee3, l\u1ee3i nhu\u1eadn, b\u00e1o c\u00e1o v\u00e0 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Doanh nghi\u1ec7p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1eabu theo lo\u1ea1i h\u00ecnh ph\u00e1p l\u00fd, \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c v\u00e0 quy tr\u00ecnh v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi ban h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_doanh_nghiep_gom_nhung_noi_dung_nao\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p th\u01b0\u1eddng g\u1ed3m quy \u0111\u1ecbnh chung, qu\u1ea3n l\u00fd v\u1ed1n v\u00e0 ti\u1ec1n, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, ng\u00e2n s\u00e1ch, t\u1ea1m \u1ee9ng, c\u00f4ng n\u1ee3, thanh to\u00e1n, th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, d\u1eef li\u1ec7u, b\u00e1o c\u00e1o, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh. H\u1ea1n m\u1ee9c v\u00e0 danh m\u1ee5c h\u1ed3 s\u01a1 chi ti\u1ebft n\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ph\u1ee5 l\u1ee5c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dieu_khoan_giong_nhau_co_duoc_lap_lai_trong_bon_mau_khong\"><\/span>C\u00e1c \u0111i\u1ec1u kho\u1ea3n gi\u1ed1ng nhau c\u00f3 \u0111\u01b0\u1ee3c l\u1eb7p l\u1ea1i trong b\u1ed1n m\u1eabu kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. M\u1ed7i m\u1eabu d\u00e0nh cho m\u1ed9t lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c t\u1ea3i xu\u1ed1ng, \u0111i\u1ec1u ch\u1ec9nh, ban h\u00e0nh nh\u01b0 m\u1ed9t v\u0103n b\u1ea3n \u0111\u1ed9c l\u1eadp. V\u00ec v\u1eady, c\u00e1c \u0111i\u1ec1u kho\u1ea3n nghi\u1ec7p v\u1ee5 chung nh\u01b0 qu\u1ea3n l\u00fd ti\u1ec1n m\u1eb7t, ng\u00e2n h\u00e0ng, chi ph\u00ed, ng\u00e2n s\u00e1ch, c\u00f4ng n\u1ee3 v\u00e0 thanh to\u00e1n c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 trong t\u1eebng m\u1eabu. Ch\u1ec9 c\u1ea7n tr\u00e1nh tr\u00f9ng s\u1ed1 \u0111i\u1ec1u ho\u1eb7c l\u1eb7p c\u00f9ng m\u1ed9t n\u1ed9i dung kh\u00f4ng ch\u1ee7 \u0111\u00edch trong ch\u00ednh m\u1ed9t m\u1eabu.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_tai_mau_quy_che_tai_chinh_doanh_nghiep_va_su_dung_ngay_khong\"><\/span>C\u00f3 th\u1ec3 t\u1ea3i m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 s\u1eed d\u1ee5ng ngay kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng n\u00ean sao ch\u00e9p m\u1eabu v\u00e0 k\u00fd ban h\u00e0nh ngay. Doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t c\u01a1 quan ban h\u00e0nh, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, ch\u1ee9c danh, h\u1ea1n m\u1ee9c, quy tr\u00ecnh thanh to\u00e1n, h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c, c\u00e1ch x\u1eed l\u00fd ngo\u1ea1i l\u1ec7 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy ch\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_phai_ban_hanh_quy_che_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i c\u00f3 m\u1ed9t v\u0103n b\u1ea3n mang \u0111\u00fang t\u00ean \u201cquy ch\u1ebf t\u00e0i ch\u00ednh\u201d. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n c\u00f3 c\u01a1 ch\u1ebf n\u1ed9i b\u1ed9 quy \u0111\u1ecbnh r\u00f5 th\u1ea9m quy\u1ec1n, tr\u00e1ch nhi\u1ec7m, h\u1ea1n m\u1ee9c, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1ch ph\u00ea duy\u1ec7t giao d\u1ecbch t\u00e0i ch\u00ednh. C\u01a1 ch\u1ebf n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c quy tr\u00ecnh, quy \u0111\u1ecbnh v\u00e0 quy\u1ebft \u0111\u1ecbnh ph\u00e2n quy\u1ec1n c\u00f3 li\u00ean quan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_ban_hanh_quy_che_tai_chinh_doanh_nghiep-2\"><\/span>Ai c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Th\u1ea9m quy\u1ec1n ban h\u00e0nh ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, ph\u1ea1m vi n\u1ed9i dung c\u1ee7a quy ch\u1ebf, ngh\u1ecb quy\u1ebft v\u00e0 v\u0103n b\u1ea3n ph\u00e2n quy\u1ec1n. Doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t c\u01a1 quan ph\u00ea duy\u1ec7t, ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_doanh_nghiep_co_can_ban_hanh_kem_quyet_dinh_khong\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u00f3 c\u1ea7n ban h\u00e0nh k\u00e8m quy\u1ebft \u0111\u1ecbnh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p n\u00ean ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh k\u00e8m quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n. Quy\u1ebft \u0111\u1ecbnh c\u1ea7n th\u1ec3 hi\u1ec7n t\u00ean quy ch\u1ebf, c\u0103n c\u1ee9 th\u1ea9m quy\u1ec1n, ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, ph\u1ea1m vi \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n v\u00e0 v\u0103n b\u1ea3n b\u1ecb thay th\u1ebf n\u1ebfu c\u00f3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_che_tai_chinh_co_giong_quy_che_chi_tieu_noi_bo_khong\"><\/span>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 gi\u1ed1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng ho\u00e0n to\u00e0n. Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 t\u1eadp trung v\u00e0o kho\u1ea3n chi, \u0111\u1ecbnh m\u1ee9c, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 ph\u1ea1m vi r\u1ed9ng h\u01a1n, bao g\u1ed3m v\u1ed1n, ti\u1ec1n, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3, ng\u00e2n s\u00e1ch, l\u1ee3i nhu\u1eadn, b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_dung_chung_mau_quy_che_tai_chinh_cho_cong_ty_co_phan_va_cong_ty_TNHH_khong\"><\/span>C\u00f3 th\u1ec3 d\u00f9ng chung m\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh cho c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00f4ng ty TNHH kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 th\u1ec3 d\u00f9ng chung m\u1ed9t khung nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n, nh\u01b0ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh ph\u1ea7n c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd v\u1ed1n, giao d\u1ecbch v\u1edbi c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, ch\u1ee9c danh v\u00e0 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. C\u00e1c n\u1ed9i dung n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec1u l\u1ec7 v\u00e0 m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c t\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nho_co_can_xay_dung_quy_che_tai_chinh_khong\"><\/span>Doanh nghi\u1ec7p nh\u1ecf c\u00f3 c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p nh\u1ecf v\u1eabn n\u00ean c\u00f3 quy \u0111\u1ecbnh t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4. Quy ch\u1ebf c\u00f3 th\u1ec3 ng\u1eafn g\u1ecdn nh\u01b0ng c\u1ea7n l\u00e0m r\u00f5 ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb, ng\u01b0\u1eddi ki\u1ec3m tra, ng\u01b0\u1eddi ph\u00ea duy\u1ec7t, h\u1ea1n m\u1ee9c chi ti\u00eau, h\u1ed3 s\u01a1 thanh to\u00e1n, tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd ti\u1ec1n v\u00e0 c\u00e1ch x\u1eed l\u00fd ngo\u1ea1i l\u1ec7. N\u1ebfu kh\u00f4ng \u0111\u1ee7 nh\u00e2n s\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch nhi\u1ec7m v\u1ee5, c\u1ea7n thi\u1ebft k\u1ebf ki\u1ec3m so\u00e1t b\u00f9 tr\u1eeb.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_che_tai_chinh_co_lam_khoan_chi_duoc_chap_nhan_ve_thue_khong\"><\/span>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 l\u00e0m kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 thu\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng. Quy ch\u1ebf t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 ch\u1ee9ng minh ch\u00ednh s\u00e1ch v\u00e0 quy tr\u00ecnh ph\u00ea duy\u1ec7t n\u1ed9i b\u1ed9, nh\u01b0ng kho\u1ea3n chi v\u1eabn ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi giao d\u1ecbch, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, m\u1ee5c \u0111\u00edch kinh doanh v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_che_can_quy_dinh_gi_ve_thanh_toan_khong_dung_tien_mat\"><\/span>Quy ch\u1ebf c\u1ea7n quy \u0111\u1ecbnh g\u00ec v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy ch\u1ebf n\u00ean n\u00eau nguy\u00ean t\u1eafc tu\u00e2n th\u1ee7 \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt, ph\u01b0\u01a1ng th\u1ee9c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ch\u1ee9ng t\u1eeb ph\u1ea3i l\u01b0u v\u00e0 c\u00e1ch ki\u1ec3m so\u00e1t giao d\u1ecbch tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, b\u00f9 tr\u1eeb ho\u1eb7c qua b\u00ean th\u1ee9 ba. Ng\u01b0\u1ee1ng c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 \u0111\u1eb7t trong ph\u1ee5 l\u1ee5c \u0111\u1ec3 d\u1ec5 c\u1eadp nh\u1eadt khi ph\u00e1p lu\u1eadt thay \u0111\u1ed5i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_co_duoc_thanh_toan_ho_doanh_nghiep_khong\"><\/span>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c thanh to\u00e1n h\u1ed9 doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3 th\u1ec3 \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p c\u00f3 c\u01a1 ch\u1ebf giao ho\u1eb7c \u1ee7y quy\u1ec1n ph\u00f9 h\u1ee3p v\u00e0 giao d\u1ecbch \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt. Quy ch\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, lo\u1ea1i giao d\u1ecbch, h\u1ea1n m\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, h\u1ed3 s\u01a1, th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n v\u00e0 c\u00e1ch doanh nghi\u1ec7p ho\u00e0n tr\u1ea3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_nen_ghi_han_muc_chi_tieu_trong_noi_dung_chinh_cua_quy_che_khong\"><\/span>C\u00f3 n\u00ean ghi h\u1ea1n m\u1ee9c chi ti\u00eau trong n\u1ed9i dung ch\u00ednh c\u1ee7a quy ch\u1ebf kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p n\u00ean \u0111\u01b0a nguy\u00ean t\u1eafc ph\u00e2n c\u1ea5p v\u00e0o quy ch\u1ebf ch\u00ednh v\u00e0 t\u00e1ch h\u1ea1n m\u1ee9c c\u1ee5 th\u1ec3 th\u00e0nh ph\u1ee5 l\u1ee5c ho\u1eb7c ma tr\u1eadn ph\u00ea duy\u1ec7t. C\u00e1ch tr\u00ecnh b\u00e0y n\u00e0y gi\u00fap c\u1eadp nh\u1eadt h\u1ea1n m\u1ee9c, ch\u1ee9c danh ho\u1eb7c c\u01a1 c\u1ea5u ph\u00ea duy\u1ec7t m\u00e0 kh\u00f4ng ph\u1ea3i s\u1eeda to\u00e0n b\u1ed9 quy ch\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_tai_chinh_doanh_nghiep_nen_co_nhung_phu_luc_nao\"><\/span>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p n\u00ean c\u00f3 nh\u1eefng ph\u1ee5 l\u1ee5c n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c ph\u1ee5 l\u1ee5c n\u00ean bao g\u1ed3m ma tr\u1eadn ph\u00ea duy\u1ec7t, danh m\u1ee5c ch\u1ee9ng t\u1eeb, \u0111\u1ecbnh m\u1ee9c chi ti\u00eau, h\u1ea1n m\u1ee9c t\u1ea1m \u1ee9ng, quy \u0111\u1ecbnh thanh to\u00e1n h\u1ed9, l\u1ecbch thanh to\u00e1n, danh m\u1ee5c b\u00e1o c\u00e1o, bi\u1ec3u m\u1eabu \u0111\u1ec1 ngh\u1ecb v\u00e0 b\u1ea3ng l\u1ecbch s\u1eed s\u1eeda \u0111\u1ed5i. B\u1ed9 t\u00e0i li\u1ec7u c\u0169ng n\u00ean c\u00f3 quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_can_sua_doi_quy_che_tai_chinh\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n s\u1eeda \u0111\u1ed5i quy ch\u1ebf t\u00e0i ch\u00ednh?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy ch\u1ebf c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t khi c\u00f3 thay \u0111\u1ed5i ph\u00e1p lu\u1eadt, \u0111i\u1ec1u l\u1ec7, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ch\u1ee9c danh qu\u1ea3n l\u00fd, h\u1ea1n m\u1ee9c ph\u00ea duy\u1ec7t, m\u00f4 h\u00ecnh kinh doanh, quy tr\u00ecnh thanh to\u00e1n, ch\u00ednh s\u00e1ch ng\u00e2n s\u00e1ch ho\u1eb7c h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb. M\u1ed7i l\u1ea7n s\u1eeda \u0111\u1ed5i c\u1ea7n ghi r\u00f5 phi\u00ean b\u1ea3n, ng\u00e0y hi\u1ec7u l\u1ef1c, n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 ng\u01b0\u1eddi ph\u00ea duy\u1ec7t.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_che_tai_chinh_can_quy_dinh_gi_ve_hoa_don_va_chung_tu\"><\/span>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ea7n quy \u0111\u1ecbnh g\u00ec v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Quy ch\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh k\u00eanh ti\u1ebfp nh\u1eadn, ng\u01b0\u1eddi ki\u1ec3m tra, h\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu, \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n sang b\u01b0\u1edbc ph\u00ea duy\u1ec7t, c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai l\u1ec7ch, quy\u1ec1n truy c\u1eadp d\u1eef li\u1ec7u v\u00e0 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef. H\u00f3a \u0111\u01a1n \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a kho\u1ea3n chi \u0111\u00e3 \u0111\u00fang ch\u00ednh s\u00e1ch ho\u1eb7c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_mem_co_thay_the_duoc_quy_che_tai_chinh_doanh_nghiep_khong\"><\/span>Ph\u1ea7n m\u1ec1m c\u00f3 thay th\u1ebf \u0111\u01b0\u1ee3c quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kh\u00f4ng. Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 th\u1ef1c thi quy t\u1eafc, ki\u1ec3m tra h\u1ea1n m\u1ee9c, \u0111\u1ecbnh tuy\u1ebfn ph\u00ea duy\u1ec7t, l\u01b0u ch\u1ee9ng t\u1eeb v\u00e0 ghi l\u1ecbch s\u1eed thao t\u00e1c. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh s\u00e1ch, vai tr\u00f2, tr\u00e1ch nhi\u1ec7m, h\u1ea1n m\u1ee9c v\u00e0 c\u00e1ch x\u1eed l\u00fd ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi c\u1ea5u h\u00ecnh h\u1ec7 th\u1ed1ng.<\/p>\n<\/section>\n<section>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1eabu quy ch\u1ebf t\u00e0i ch\u00ednh doanh nghi\u1ec7p n\u00ean \u0111\u01b0\u1ee3c d\u00f9ng nh\u01b0 m\u1ed9t khung x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u n\u1ed9i b\u1ed9, kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n c\u00f3 th\u1ec3 sao ch\u00e9p v\u00e0 ban h\u00e0nh ngay. Vi\u1ec7c c\u00e1c m\u1eabu theo lo\u1ea1i h\u00ecnh c\u00f9ng l\u1eb7p l\u1ea1i nh\u1eefng \u0111i\u1ec1u kho\u1ea3n nghi\u1ec7p v\u1ee5 chung l\u00e0 c\u1ea7n thi\u1ebft; m\u1ed7i file ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u0111\u1ed9c l\u1eadp. Gi\u00e1 tr\u1ecb c\u1ee7a quy ch\u1ebf n\u1eb1m \u1edf vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m, th\u1ea9m quy\u1ec1n, d\u1eef li\u1ec7u, h\u1ea1n m\u1ee9c, ch\u1ee9ng t\u1eeb, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 c\u00e1ch x\u1eed l\u00fd ngo\u1ea1i l\u1ec7. Sau khi ban h\u00e0nh, doanh nghi\u1ec7p c\u1ea7n chuy\u1ec3n c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u00e0nh quy tr\u00ecnh \u0111\u1ec1 ngh\u1ecb, ki\u1ec3m tra, ph\u00ea duy\u1ec7t, thanh to\u00e1n, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u l\u1ecbch s\u1eed \u0111\u1ec3 quy ch\u1ebf tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 ki\u1ec3m so\u00e1t th\u1ef1c t\u1ebf.<\/p>\n<\/section>\n<\/article>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>A sample corporate financial regulations document serves as a framework for companies to establish principles for managing capital, money, assets, revenue, etc.<\/p>","protected":false},"author":56,"featured_media":999980136,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[84,372],"tags":[],"class_list":["post-999980134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thiet-lap","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980134","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\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999980134"}],"version-history":[{"count":37,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980134\/revisions"}],"predecessor-version":[{"id":999981695,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980134\/revisions\/999981695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999980136"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999980134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999980134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999980134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}