{"id":3108,"date":"2025-10-29T15:49:55","date_gmt":"2025-10-29T08:49:55","guid":{"rendered":"https:\/\/optways.net\/?p=3108"},"modified":"2025-10-30T15:53:21","modified_gmt":"2025-10-30T08:53:21","slug":"doanh-nghiep-can-chuan-bi-gi-truoc-ky-kiem-toan-cuoi-nam","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/doanh-nghiep-can-chuan-bi-gi-truoc-ky-kiem-toan-cuoi-nam","title":{"rendered":"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc k\u1ef3 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m"},"content":{"rendered":"\t\t
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\n K\u1ef3 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m kh\u00f4ng ch\u1ec9 l\u00e0 th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p nh\u00ecn l\u1ea1i to\u00e0n b\u1ed9 b\u1ee9c tranh t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, m\u00e0 c\u00f2n l\u00e0 d\u1ecbp r\u00e0 so\u00e1t, \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, quy \u0111\u1ecbnh thu\u1ebf v\u00e0 ph\u00e1p l\u00fd. Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng gi\u00fap b\u00e1o c\u00e1o t\u00e0i
ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, \u0111\u1ed3ng th\u1eddi ti\u1ebft ki\u1ec7m th\u1eddi gian trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 c\u1ee7ng c\u1ed1 uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, ng\u00e2n h\u00e0ng, c\u0169ng nh\u01b0 c\u00e1c b\u00ean li\u00ean quan.\n<\/p>\n

T\u1ea1i Vi\u1ec7t Nam, theo Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP, nhi\u1ec1u lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u00e0ng n\u0103m, bao g\u1ed3m:<\/p>\n

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    Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 c\u00f4ng ty ch\u1ee9ng kho\u00e1n.<\/p>\n<\/li>\n

  • \n

    Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia ho\u1eb7c d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n<\/li>\n

  • \n

    Doanh nghi\u1ec7p m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft ho\u1eb7c t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean.<\/p>\n<\/li>\n

  • \n

    Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n v\u00e0 chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<\/li>\n<\/ul>\n

    V\u1eady \u0111\u1ec3 k\u1ef3 ki\u1ec3m to\u00e1n di\u1ec5n ra thu\u1eadn l\u1ee3i, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/p>\n

    Chu\u1ea9n b\u1ecb k\u1ebf ho\u1ea1ch v\u00e0 ph\u1ea1m vi ki\u1ec3m to\u00e1n<\/h2>\n

    \n Tr\u01b0\u1edbc h\u1ebft, doanh nghi\u1ec7p n\u00ean l\u00e0m vi\u1ec7c s\u1edbm v\u1edbi \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea1m vi, m\u1ee5c ti\u00eau v\u00e0 th\u1eddi gian th\u1ef1c hi\u1ec7n. Vi\u1ec7c th\u1ed1ng nh\u1ea5t s\u1edbm gi\u00fap hai b\u00ean ch\u1ee7 \u0111\u1ed9ng l\u00ean k\u1ebf ho\u1ea1ch nh\u00e2n s\u1ef1, th\u1eddi gian v\u00e0 d\u1eef li\u1ec7u c\u1ea7n chu\u1ea9n b\u1ecb.

    B\u00ean trong doanh nghi\u1ec7p, n\u00ean ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng t\u1eebng \u0111\u1ea7u m\u1ed1i ph\u1ee5 tr\u00e1ch (ph\u00f2ng k\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, ph\u00e1p ch\u1ebf, \u0111\u1ea7u t\u01b0,\u2026) \u0111\u1ec3 vi\u1ec7c ph\u1ed1i h\u1ee3p di\u1ec5n ra su\u00f4n s\u1ebb, tr\u00e1nh ch\u1ed3ng ch\u00e9o v\u00e0 sai s\u00f3t khi cung c\u1ea5p t\u00e0i li\u1ec7u.\n<\/p>\n

    Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ph\u00e1p l\u00fd<\/h2>\n

    B\u1ed9 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng trong m\u1ecdi cu\u1ed9c ki\u1ec3m to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t, c\u1eadp nh\u1eadt v\u00e0 l\u01b0u tr\u1eef c\u00e1c gi\u1ea5y t\u1edd sau:<\/p>\n

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    • \n

      Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3).<\/p>\n<\/li>\n

    • \n

      \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty v\u00e0 c\u00e1c b\u1ea3n s\u1eeda \u0111\u1ed5i, bi\u00ean b\u1ea3n h\u1ecdp H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean\/H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/p>\n<\/li>\n

    • \n

      Gi\u1ea5y \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin thu\u1ebf, gi\u1ea5y \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n<\/li>\n<\/ul>\n

      Nh\u1eefng h\u1ed3 s\u01a1 n\u00e0y gi\u00fap ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c minh t\u00ednh ph\u00e1p l\u00fd, t\u00ednh li\u00ean t\u1ee5c trong ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      R\u00e0 so\u00e1t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/h2>\n

      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 tr\u1ecdng t\u00e2m c\u1ee7a k\u1ef3 ki\u1ec3m to\u00e1n. Doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

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        L\u1eadp v\u00e0 ki\u1ec3m tra l\u1ea1i b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7: b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<\/li>\n

      • \n

        \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 chi ti\u1ebft cho t\u1eebng t\u00e0i kho\u1ea3n (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,\u2026).<\/p>\n<\/li>\n

      • \n

        L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, b\u1ea3ng kh\u1ea5u hao v\u00e0 b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed.<\/p>\n<\/li>\n<\/ul>\n

        Vi\u1ec7c r\u00e0 so\u00e1t k\u1ef9 gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n sai s\u00f3t tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n b\u1eaft \u0111\u1ea7u.<\/p>\n

        Chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 h\u1ee3p \u0111\u1ed3ng<\/h2>\n

        Ch\u1ee9ng t\u1eeb l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ki\u1ec3m to\u00e1n vi\u00ean x\u00e1c nh\u1eadn s\u1ed1 li\u1ec7u. Doanh nghi\u1ec7p n\u00ean s\u1eafp x\u1ebfp \u0111\u1ea7y \u0111\u1ee7:<\/p>\n

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          H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o \u2013 \u0111\u1ea7u ra, phi\u1ebfu thu \u2013 chi, gi\u1ea5y b\u00e1o n\u1ee3, sao k\u00ea ng\u00e2n h\u00e0ng.<\/p>\n<\/li>\n

        • \n

          H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u2013 cho thu\u00ea.<\/p>\n<\/li>\n

        • \n

          B\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p,\u2026<\/p>\n<\/li>\n<\/ul>\n

          T\u1ea5t c\u1ea3 n\u00ean \u0111\u01b0\u1ee3c l\u01b0u theo t\u1eebng ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n (doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3\u2026) v\u00e0 theo tr\u00ecnh t\u1ef1 th\u1eddi gian \u0111\u1ec3 d\u1ec5 tra c\u1ee9u.<\/p>\n

          Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 thu\u1ebf<\/h2>\n

          Ki\u1ec3m to\u00e1n vi\u00ean th\u01b0\u1eddng ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf, do \u0111\u00f3 doanh nghi\u1ec7p c\u1ea7n:<\/p>\n

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            T\u1edd khai thu\u1ebf GTGT, TNDN, TNCN c\u00e1c k\u1ef3 trong n\u0103m.<\/p>\n<\/li>\n

          • \n

            B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf n\u0103m v\u00e0 bi\u00ean lai n\u1ed9p thu\u1ebf.<\/p>\n<\/li>\n

          • \n

            H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<\/li>\n

          • \n

            Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c ho\u1eb7c k\u1ebft lu\u1eadn thanh \u2013 ki\u1ec3m tra thu\u1ebf g\u1ea7n nh\u1ea5t.<\/p>\n<\/li>\n<\/ul>\n

            M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb chu \u0111\u00e1o s\u1ebd gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb ghi ch\u00fa ngo\u1ea1i tr\u1eeb ho\u1eb7c nh\u1ea5n m\u1ea1nh trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n

            \u0110\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng v\u00e0 c\u00f4ng n\u1ee3<\/h2>\n

            C\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n v\u00e0 c\u00f4ng n\u1ee3 l\u00e0 ph\u1ea7n d\u1ec5 sai l\u1ec7ch nh\u1ea5t, n\u00ean c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t k\u1ef9:<\/p>\n

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            • \n

              L\u1ea5y th\u01b0 x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/p>\n<\/li>\n

            • \n

              \u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng.<\/p>\n<\/li>\n

            • \n

              Ki\u1ec3m tra c\u00e1c kho\u1ea3n vay, h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng v\u00e0 l\u00e3i vay ph\u00e1t sinh trong k\u1ef3.<\/p>\n<\/li>\n<\/ul>\n

              S\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed5 s\u00e1ch n\u1ed9i b\u1ed9 v\u00e0 x\u00e1c nh\u1eadn b\u00ean ngo\u00e0i l\u00e0 y\u1ebfu t\u1ed1 th\u1ec3 hi\u1ec7n t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p>\n

              Chu\u1ea9n b\u1ecb quy tr\u00ecnh v\u00e0 h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9<\/h2>\n

              Ngo\u00e0i s\u1ed1 li\u1ec7u, ki\u1ec3m to\u00e1n vi\u00ean c\u00f2n \u0111\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9. Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb:<\/p>\n

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              • \n

                C\u00e1c quy tr\u00ecnh, quy ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 hi\u1ec7n h\u00e0nh.<\/p>\n<\/li>\n

              • \n

                M\u00f4 t\u1ea3 s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c, quy\u1ec1n h\u1ea1n ph\u00ea duy\u1ec7t, c\u00e1c bi\u1ec3u m\u1eabu s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd k\u1ebf to\u00e1n.<\/p>\n<\/li>\n<\/ul>\n

                M\u1ed9t h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t t\u1ed1t s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro gian l\u1eadn v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 cao h\u01a1n trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n.<\/p>\n

                R\u00e0 so\u00e1t t\u1ed5ng th\u1ec3 tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n<\/h2>\n

                Tr\u01b0\u1edbc khi b\u00e0n giao h\u1ed3 s\u01a1, doanh nghi\u1ec7p n\u00ean:<\/p>\n

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                • \n

                  Ki\u1ec3m tra t\u00ednh kh\u1edbp gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 t\u1edd khai thu\u1ebf.<\/p>\n<\/li>\n

                • \n

                  Chu\u1ea9n b\u1ecb b\u1ea3ng gi\u1ea3i tr\u00ecnh cho c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/p>\n<\/li>\n

                • \n

                  \u0110\u1ea3m b\u1ea3o m\u1ecdi h\u1ed3 s\u01a1 c\u00f3 ch\u1eef k\u00fd, d\u1ea5u, ng\u00e0y th\u00e1ng h\u1ee3p l\u1ec7.<\/p>\n<\/li>\n

                • \n

                  S\u1eafp x\u1ebfp v\u00e0 \u0111\u1eb7t t\u00ean file \u0111i\u1ec7n t\u1eed theo c\u1ea5u tr\u00fac khoa h\u1ecdc, d\u1ec5 tra c\u1ee9u.<\/p>\n<\/li>\n<\/ul>\n

                  Chu\u1ea9n b\u1ecb k\u1ef9 tr\u01b0\u1edbc k\u1ef3 ki\u1ec3m to\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 chi ph\u00ed, m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p trong qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh, s\u1ed5 s\u00e1ch r\u00f5 r\u00e0ng v\u00e0 quy tr\u00ecnh n\u1ed9i b\u1ed9 minh b\u1ea1ch s\u1ebd l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh
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                  Tr\u01b0\u1edbc khi ki\u1ec3m to\u00e1n , doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, r\u00e0 so\u00e1t s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb v\u00e0 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, thu\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. Vi\u1ec7c chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/p>\n","protected":false},"author":2,"featured_media":3111,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[57,58,60],"thue_tncn":[],"class_list":["post-3108","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh","tag-bao-cao-tai-chinh","tag-bao-cao-tai-chinh-doanh-nghiep","tag-kiem-toan"],"acf":[],"yoast_head":"\nDoanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec tr\u01b0\u1edbc k\u1ef3 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m | Optways<\/title>\n<meta name=\"description\" content=\"K\u1ef3 ki\u1ec3m to\u00e1n cu\u1ed1i n\u0103m l\u00e0 d\u1ecbp doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9, r\u00e0 so\u00e1t s\u1ed5 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