{"id":2077,"date":"2025-09-17T02:57:32","date_gmt":"2025-09-17T09:57:32","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=2077"},"modified":"2025-10-07T21:17:41","modified_gmt":"2025-10-08T04:17:41","slug":"kiem-toan-noi-bo-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/","title":{"rendered":"70% \u4f01\u4e1a\u5c1a\u672a\u5145\u5206\u53d1\u6325\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u7684\u6743\u529b"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u5df2\u6210\u4e3a\u5e2e\u52a9\u4f01\u4e1a\u4e0d\u4ec5\u9075\u5b88\u6cd5\u5f8b\uff0c\u800c\u4e14\u4e3b\u52a8\u9632\u8303\u7a0e\u52a1\u98ce\u9669\u7684\u91cd\u8981\u5de5\u5177\u3002\u901a\u8fc7\u5ba1\u67e5\u3001\u8bc4\u4f30\u548c\u900f\u660e\u5316\u5173\u8054\u4ea4\u6613\uff0c\u4f01\u4e1a\u53ef\u4ee5\u786e\u4fdd\u4ea4\u6613\u4ef7\u503c\u7b26\u5408\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\uff0c\u540c\u65f6\u63d0\u5347\u5728\u7ba1\u7406\u673a\u6784\u548c\u6295\u8d44\u8005\u4e2d\u7684\u58f0\u8a89\u548c\u4fe1\u4efb\u5ea6\u3002\u8fd9\u662f\u4f01\u4e1a\u5728\u5f53\u524d\u5168\u7403\u5316\u548c\u6fc0\u70c8\u7ade\u4e89\u7684\u5546\u4e1a\u73af\u5883\u4e2d\u5b9e\u73b0\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u6218\u7565\u4e3e\u63aa\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Kiem_toan_noi_bo_giao_dich_lien_ket_la_gi\" >\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\uff1f<\/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:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Vai_tro_cua_kiem_toan_noi_bo_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u7684\u4f5c\u7528<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Dam_bao_tuan_thu_va_quan_tri_thue_hieu_qua\" >\u786e\u4fdd\u6709\u6548\u7684\u7a0e\u6536\u5408\u89c4\u548c\u7ba1\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Phat_hien_va_xu_ly_rui_ro_trong_quan_tri_noi_bo\" >\u5185\u90e8\u7ba1\u7406\u98ce\u9669\u7684\u53d1\u73b0\u4e0e\u5904\u7406<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Dap_ung_chuan_muc_va_thong_le_quoc_te\" >\u7b26\u5408\u56fd\u9645\u6807\u51c6\u548c\u60ef\u4f8b\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Phan_biet_kiem_toan_noi_bo_giao_dich_lien_ket_voi_kiem_toan_doc_lap_va_thanh_tra_thue\" >\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u3001\u7a0e\u52a1\u68c0\u67e5\u7684\u533a\u522b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Khung_phap_ly_va_tieu_chuan_lien_quan\" >\u6cd5\u5f8b\u6846\u67b6\u548c\u76f8\u5173\u6807\u51c6<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Nghi_dinh_1322020ND-CP_quy_dinh_giao_dich_lien_ket\" >\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u5173\u8054\u4ea4\u6613<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#OECD_chuan_muc_quoc_te_quan_trong\" >OECD\u91cd\u8981\u56fd\u9645\u6807\u51c6<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Thoi_diem_lap_luu_tru_va_cung_cap\" >\u521b\u5efa\u3001\u5b58\u50a8\u548c\u63d0\u4f9b\u7684\u65f6\u95f4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Quy_trinh_kiem_toan_noi_bo_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Nhung_rui_ro_va_giai_phap_tu_kiem_toan_noi_bo_giao_dich_lien_ket\" >\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u7684\u98ce\u9669\u53ca\u5e94\u5bf9\u63aa\u65bd\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/kiem-toan-noi-bo-giao-dich-lien-ket\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kiem_toan_noi_bo_giao_dich_lien_ket_la_gi\"><\/span><b>\u4ec0\u4e48\u662f\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1 <\/span><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/tong-quan-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613<\/span><\/a><span style=\"font-weight: 400;\"> \u5185\u90e8\u5ba1\u8ba1\u662f\u5bf9\u4f01\u4e1a\u5173\u8054\u65b9\u4ea4\u6613\u76f8\u5173\u6d3b\u52a8\u8fdb\u884c\u72ec\u7acb\u3001\u5ba2\u89c2\u5ba1\u67e5\u548c\u8bc4\u4f30\u7684\u8fc7\u7a0b\u3002\u5185\u90e8\u5ba1\u8ba1\u4e0d\u4ec5\u4ec5\u9650\u4e8e\u68c0\u67e5\u4f1a\u8ba1\u6570\u636e\u7684\u51c6\u786e\u6027\uff0c\u8fd8\u91cd\u70b9\u5206\u6790\u4f01\u4e1a\u662f\u5426\u9075\u5b88\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u7684\u5408\u7406\u6027\uff0c\u4ee5\u53ca\u4f01\u4e1a\u662f\u5426\u7b26\u5408\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\u89c4\u5b9a\u7684\u6cd5\u5f8b\u8981\u6c42\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5b9e\u65bd\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u63a5\u53d7\u68c0\u67e5\u6216\u5ba1\u8ba1\u4e4b\u524d\uff0c\u4e3b\u52a8\u53d1\u73b0\u6f5c\u5728\u98ce\u9669\uff0c\u8bc6\u522b\u4ea4\u6613\u4ef7\u683c\u6587\u4ef6\u4e2d\u7684\u9519\u8bef\uff0c\u5e76\u53ca\u65f6\u91c7\u53d6\u7ea0\u6b63\u63aa\u65bd\u3002\u540c\u65f6\uff0c\u6b64\u9879\u6d3b\u52a8\u5bf9\u4e8e\u589e\u5f3a\u900f\u660e\u5ea6\u3001\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u6548\u7387\uff0c\u8d62\u5f97\u7ba1\u7406\u673a\u6784\u3001\u5408\u4f5c\u4f19\u4f34\u548c\u6295\u8d44\u8005\u7684\u4fe1\u4efb\u4e5f\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_kiem_toan_noi_bo_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u7684\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6e05\u695a\u5730\u4e86\u89e3\u5176\u4f5c\u7528\u548c\u5b9e\u9645\u4ef7\u503c\uff0c\u8bf7\u52a0\u5165MAN-\u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u8be6\u7ec6\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u4e3a\u4f01\u4e1a\u5e26\u6765\u7684\u7a81\u51fa\u597d\u5904\uff1a<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Dam_bao_tuan_thu_va_quan_tri_thue_hieu_qua\"><\/span><b>\u786e\u4fdd\u6709\u6548\u7684\u7a0e\u6536\u5408\u89c4\u548c\u7ba1\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u72ec\u7acb\u5ba1\u67e5\u548c\u8bc4\u4f30\u5173\u8054\u4ea4\u6613\u7684\u5408\u7406\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u662f\u5426\u7b26\u5408\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5e76\u4e0e\u5e02\u573a\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9650\u5236\u56e0\u8fdd\u53cd\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u800c\u88ab\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u3001\u5f81\u6536\u6216\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Phat_hien_va_xu_ly_rui_ro_trong_quan_tri_noi_bo\"><\/span><b>\u5185\u90e8\u7ba1\u7406\u98ce\u9669\u7684\u53d1\u73b0\u4e0e\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u7ba1\u7406\u5c42\u8bc6\u522b\u8f6c\u79fb\u5b9a\u4ef7\u3001\u76f8\u5173\u670d\u52a1\u6210\u672c\u3001\u65e0\u5f62\u8d44\u4ea7\u548c\u5229\u6da6\u5206\u914d\u65b9\u9762\u7684\u65e9\u671f\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u8c03\u6574\u4f1a\u8ba1\u653f\u7b56\u3001\u4ea4\u6613\u7ed3\u6784\u548c\u652f\u6301\u6587\u4ef6\u63d0\u4f9b\u4f9d\u636e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6301\u4f18\u5316\u7a0e\u6536\u6210\u672c\uff0c\u540c\u65f6\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Dap_ung_chuan_muc_va_thong_le_quoc_te\"><\/span><b>\u7b26\u5408\u56fd\u9645\u6807\u51c6\u548c\u60ef\u4f8b<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8bb8\u591a\u56fd\u5bb6\u4e25\u683c\u6267\u884c\u7ecf\u5408\u7ec4\u7ec7\u300aBEPS\u884c\u52a8\u8ba1\u5212\u300b\u4e2d\u7684\u5efa\u8bae\uff0c\u4ee5\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u8d8a\u5357\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5e76\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u63d0\u9ad8\u900f\u660e\u5ea6\uff0c\u52a0\u5f3a\u4e0e\u7a0e\u52a1\u673a\u5173\u3001\u6295\u8d44\u8005\u548c\u5168\u7403\u5408\u4f5c\u4f19\u4f34\u7684\u58f0\u8a89\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u4f01\u4e1a\u62d3\u5c55\u56fd\u9645\u5e02\u573a\u521b\u9020\u6709\u5229\u6761\u4ef6\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u4e0d\u4ec5\u662f\u4e00\u79cd\u5408\u89c4\u5de5\u5177\uff0c\u66f4\u662f\u5168\u7403\u7a0e\u6536\u900f\u660e\u65f6\u4ee3\u7684\u98ce\u9669\u7ba1\u7406\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u7684\u7b56\u7565\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_biet_kiem_toan_noi_bo_giao_dich_lien_ket_voi_kiem_toan_doc_lap_va_thanh_tra_thue\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u3001\u7a0e\u52a1\u68c0\u67e5\u7684\u533a\u522b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u8bb8\u591a\u4f01\u4e1a\u7ecf\u5e38\u6df7\u6dc6\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u3001\u72ec\u7acb\u5ba1\u8ba1\u548c\u7a0e\u52a1\u5ba1\u8ba1\u3002\u4e8b\u5b9e\u4e0a\uff0c\u8fd9\u4e09\u79cd\u5ba1\u8ba1\u6d3b\u52a8\u7684\u76ee\u6807\u548c\u8303\u56f4\u5404\u4e0d\u76f8\u540c\u3002\u4e0b\u8868\u5c06\u5e2e\u52a9\u60a8\u6e05\u6670\u533a\u5206\uff0c\u907f\u514d\u9519\u8fc7\u6bcf\u79cd\u5ba1\u8ba1\u5f62\u5f0f\u7684\u91cd\u8981\u4f18\u52bf\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u533a\u5206\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u3001\u72ec\u7acb\u5ba1\u8ba1\u548c\u7a0e\u52a1\u68c0\u67e5\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u72ec\u7acb\u5ba1\u8ba1<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7a0e\u52a1\u7a3d\u67e5\u5458<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e3b\u8981\u76ee\u6807<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u548c\u8bc4\u4f30\u5173\u8054\u4ea4\u6613\uff0c\u786e\u4fdd\u7b26\u5408\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219\u548c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5bf9\u4f01\u4e1a\u8d22\u52a1\u62a5\u8868\u7684\u771f\u5b9e\u6027\u3001\u5408\u7406\u6027\u53d1\u8868\u72ec\u7acb\u610f\u89c1\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u3001\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u3001\u53d1\u73b0\u8fdd\u89c4\u884c\u4e3a\u5e76\u5904\u7406\u8fdd\u53cd\u7a0e\u6cd5\u7684\u884c\u4e3a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5b9e\u65bd\u5b9e\u4f53<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5185\u90e8\u5ba1\u8ba1\u90e8\u95e8\uff0c\u5728\u516c\u53f8\u5185\u90e8\u72ec\u7acb\u8fd0\u4f5c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u516c\u53f8\uff0c\u4f9d\u6cd5\u53d6\u5f97\u6267\u4e1a\u8bb8\u53ef\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u7a0e\u52a1\u673a\u6784\uff08\u7a0e\u52a1\u603b\u5c40\u3001\u7a0e\u52a1\u5c40\u3001\u7a0e\u52a1\u5206\u5c40\uff09\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u8303\u56f4<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u76f8\u5173\u4ea4\u6613\uff1a\u5185\u90e8\u4ef7\u683c\u3001\u5b9a\u4ef7\u8bb0\u5f55\u3001\u76f8\u5173\u670d\u52a1\u6210\u672c\u3001\u65e0\u5f62\u8d44\u4ea7\u2026\u2026<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6240\u6709\u8d22\u52a1\u62a5\u8868\u5747\u7b26\u5408\u4f1a\u8ba1\u548c\u5ba1\u8ba1\u51c6\u5219\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u7533\u62a5\u53ca\u7f34\u7eb3\u6d3b\u52a8\u3001\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u3001\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u3001\u589e\u503c\u7a0e\u53ca\u5176\u4ed6\u7a0e\u79cd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u6027\u8d28<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u62a5\u544a\u670d\u52a1\u4e8e\u7ba1\u7406\uff0c\u9632\u8303\u5173\u8054\u4ea4\u6613\u5e26\u6765\u7684\u7a0e\u52a1\u8bc4\u4f30\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u5ba1\u8ba1\u62a5\u544a\u516c\u5f00\u53d1\u5e03\uff0c\u670d\u52a1\u4e8e\u6295\u8d44\u8005\u3001\u80a1\u4e1c\u548c\u76d1\u7ba1\u673a\u6784\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\/\u7a3d\u67e5\u8bb0\u5f55\u3001\u8fdd\u6cd5\u884c\u4e3a\u5f81\u6536\u6216\u884c\u653f\u5904\u7f5a\u51b3\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u9632\u8303\u7a0e\u52a1\u98ce\u9669\u3001\u4f18\u5316\u6210\u672c\u3001\u63d0\u9ad8\u900f\u660e\u5ea6\u548c\u58f0\u8a89\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e3a\u6295\u8d44\u8005\u3001\u5408\u4f5c\u4f19\u4f34\u3001\u80a1\u4e1c\u548c\u76d1\u7ba1\u673a\u6784\u5efa\u7acb\u4fe1\u4efb\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u5e76\u5904\u7406\u8fdd\u89c4\u884c\u4e3a\u4ee5\u4fdd\u62a4\u56fd\u5bb6\u9884\u7b97\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u5bf9\u6bd4\u8868\u4e2d\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u5728\u4f01\u4e1a\u5185\u90e8\u63a7\u5236\u4f53\u7cfb\u4e2d\u626e\u6f14\u7740\u7279\u6b8a\u89d2\u8272\u3002\u4e0e\u72ec\u7acb\u5ba1\u8ba1\u3001\u7a0e\u52a1\u68c0\u67e5\u4e0d\u540c\uff0c\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u5e76\u975e\u4ee5\u516c\u5f00\u53d1\u8868\u610f\u89c1\u6216\u5904\u7406\u8fdd\u89c4\u884c\u4e3a\u4e3a\u76ee\u7684\uff0c\u800c\u662f\u7740\u773c\u4e8e\u4ece\u4f01\u4e1a\u5185\u90e8\u4e3b\u52a8\u9632\u8303\u98ce\u9669\u3001\u786e\u4fdd\u5408\u89c4\u3001\u4f18\u5316\u7a0e\u52a1\u7ba1\u7406\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khung_phap_ly_va_tieu_chuan_lien_quan\"><\/span><b>\u6cd5\u5f8b\u6846\u67b6\u548c\u76f8\u5173\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0b\u6587\u5c06\u5bf9\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u3001\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u6587\u4ef6\u8981\u6c42\u3001\u4f01\u4e1a\u8d23\u4efb\u4ee5\u53ca\u6240\u6709\u65e8\u5728\u5b9e\u73b0\u5185\u90e8\u63a7\u5236\uff08\u5c24\u5176\u662f\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\uff09\u7684\u6807\u51c6\u8fdb\u884c\u8be6\u7ec6\u3001\u6e05\u6670\u4e14\u5b9e\u7528\u7684\u8bb2\u89e3\u3002\u00a0<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Nghi_dinh_1322020ND-CP_quy_dinh_giao_dich_lien_ket\"><\/span><b>\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u5173\u8054\u4ea4\u6613<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2079\" aria-describedby=\"caption-attachment-2079\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2079\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Nghi-dinh-132_2020_ND-CP-quy-dinh-kiem-toan-noi-bo-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2079\" class=\"wp-caption-text\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u89c4\u8303\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\u90a3\u4e48\uff0c\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u4e2d\u5173\u4e8e\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6700\u91cd\u8981\u7684\u89c4\u5b9a\u662f\u4ec0\u4e48\uff1f\u4ee5\u4e0b\u662f\u4f01\u4e1a\u5e94\u6ce8\u610f\u7684\u8981\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8303\u56f4\u548c\u76ee\u6807\uff1a\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u5173\u8054\u4ea4\u6613\u4ef7\u683c\u5f62\u6210\u56e0\u7d20\u7684\u786e\u5b9a\u539f\u5219\u3001\u65b9\u6cd5\u548c\u7a0b\u5e8f\uff0c\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u5bf9\u5173\u8054\u4ea4\u6613\u4f01\u4e1a\u7684\u7ba1\u7406\u6743\u9650\u3002\uff08<\/span><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\"><span style=\"font-weight: 400;\">\u7b2c132\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u5173\u8054\u4ea4\u6613<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u548c\u8f6c\u8ba9\u5b9a\u4ef7\u65b9\u6cd5\u7684\u5e94\u7528\uff1a\u8be5\u6cd5\u4ee4\u8981\u6c42\u5e94\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\uff0c\u5e76\u5141\u8bb8\u6839\u636e\u5404\u65b9\u7684\u6027\u8d28\u548c\u804c\u80fd\u4f7f\u7528\u6bd4\u8f83\u65b9\u6cd5\uff08\u4f8b\u5982 CUP\u3001RPM\u3001CPM\u3001TNMM PSM\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9644\u5f55\u548c\u7533\u62a5\u8868\u6216\u6863\u6848\uff1a\u8be5\u6cd5\u4ee4\u5305\u62ec\u9644\u5f55\uff0c\u89c4\u8303\u5173\u8054\u4ea4\u6613\u4fe1\u606f\u3001\u56fd\u5bb6\u6863\u6848\uff08\u672c\u5730\u6587\u4ef6\uff09\u3001\u5168\u7403\u6863\u6848\uff08\u4e3b\u6587\u4ef6\uff09\u548c\u56fd\u5bb6\u5229\u6da6\u7387\u62a5\u544a\uff08CbCR\uff09\u7684\u5185\u5bb9\u3002 <\/span><b>\u67e5\u770b\u8be6\u60c5\uff1a<\/b> <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/khai-bao-giao-dich-lien-ket-2025\/\"><span style=\"font-weight: 400;\">\u8fd9\u91cc<\/span> <\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"OECD_chuan_muc_quoc_te_quan_trong\"><\/span><b>OECD\u91cd\u8981\u56fd\u9645\u6807\u51c6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<figure id=\"attachment_2080\" aria-describedby=\"caption-attachment-2080\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2080\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket.jpg\" alt=\"Chu\u1ea9n m\u1ef1c OECD ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Chuan-muc-OECD-kiem-toan-noi-bo-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2080\" class=\"wp-caption-text\">OECD\u5173\u8054\u65b9\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6807\u51c6<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">OECD\u8fd8\u63d0\u4f9b\u4e86\u91cd\u8981\u7684\u6307\u5bfc\u65b9\u9488\uff0c\u65b9\u4fbf\u4f01\u4e1a\u5728\u5b9e\u8df5\u4e2d\u5e94\u7528\u3002\u8fd9\u4e9b\u6307\u5bfc\u65b9\u9488\u53ef\u4ee5\u6982\u62ec\u4e3a\u4ee5\u4e0b\u4e09\u70b9\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u662f\u56fd\u9645\u57fa\u7840\uff0cOECD\u6307\u5357\u662f\u5e94\u7528\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u7684\u56fd\u9645\u53c2\u8003\uff0c\u5f3a\u8c03\u901a\u8fc7\u5206\u6790\u529f\u80fd\u3001\u98ce\u9669\u548c\u5408\u540c\u6761\u4ef6\u6765\u9009\u62e9\u5408\u9002\u7684\u6bd4\u8f83\u65b9\u6cd5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u7c7b\u6bd4\u8f83\u7684\u91cd\u8981\u6027\uff1a\u7ecf\u5408\u7ec4\u7ec7\u5c31\u53ef\u6bd4\u7269\u7684\u9009\u62e9\u3001\u5dee\u5f02\u8c03\u6574\u4ee5\u53ca\u5e02\u573a\u4fe1\u606f\u6216\u6570\u636e\u7684\u4f7f\u7528\u63d0\u4f9b\u4e86\u8be6\u7ec6\u7684\u6307\u5bfc\uff0c\u4ee5\u4fdd\u62a4\u5185\u90e8\u4ef7\u683c\u7684\u5408\u7406\u6027\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u5408\u7ec4\u7ec7\u5efa\u8bae\uff0c\u6587\u4ef6\u5e94\u8db3\u4ee5\u4f7f\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u6bd4\u8f83\u65b9\u6cd5\u548c\u6bd4\u8f83\u57fa\u7840\u3001\u51cf\u5c11\u4e89\u8bae\u7684\u76ee\u6807\u4ee5\u53ca\u62b5\u5fa1\u5ba1\u8ba1\u7684\u80fd\u529b\u3002<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thoi_diem_lap_luu_tru_va_cung_cap\"><\/span><b>\u521b\u5efa\u3001\u5b58\u50a8\u548c\u63d0\u4f9b\u7684\u65f6\u95f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">\u5728\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u4ee5\u4e0b\u4e09\u9879\u6587\u4ef6\u8981\u6c42\u662f\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\u6700\u91cd\u8981\u7684\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8be5\u6863\u6848\u5e94\u5f53\u5728\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u524d\u51c6\u5907\u597d\uff0c\u5e76\u59a5\u5584\u4fdd\u7ba1\uff0c\u4ee5\u5907\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u65f6\u51fa\u793a\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7a0e\u52a1\u673a\u5173\u8981\u6c42\uff0c\u63d0\u4f9b\u8d44\u6599\u7684\u65f6\u9650\u4e00\u822c\u4e3a15\u81f330\u4e2a\u5de5\u4f5c\u65e5\uff0c\u90e8\u5206\u60c5\u51b5\u4e0b\u53ef\u6309\u89c4\u5b9a\u5ef6\u957f\u3002\uff08\u4f01\u4e1a\u9700\u63d0\u524d\u505a\u597d\u51c6\u5907\uff0c\u907f\u514d\u56e0\u63d0\u4f9b\u65f6\u95f4\u8fc7\u665a\u800c\u88ab\u8d23\u4ee4\u6539\u6b63\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5173\u4e8e\u4fdd\u7559\u671f\u9650\uff0c\u4e13\u4e1a\u5b9e\u8df5\u548c\u6307\u5bfc\u901a\u5e38\u5efa\u8bae\u6309\u7167\u300a\u4f1a\u8ba1\u6cd5\u300b\u89c4\u5b9a\u7684\u6700\u77ed\u671f\u9650\u4fdd\u5b58\u8bb0\u5f55\uff08\u4f8b\u5982\uff0c\u67d0\u4e9b\u4f1a\u8ba1\u6587\u4ef6\u6216\u76f8\u5173\u8bb0\u5f55\u7684\u4fdd\u7559\u671f\u9650\u4e3a 10 \u5e74\uff09\uff0c\u4f46\u4f01\u4e1a\u5e94\u67e5\u770b\u7a0e\u52a1\u673a\u5173\u7684\u5177\u4f53\u73b0\u884c\u6cd5\u89c4\u548c\u6307\u5bfc\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5728\u5206\u6790\u4e86\u6cd5\u5f8b\u6846\u67b6\u548c\u6587\u4ef6\u63d0\u4ea4\u65f6\u95f4\u4e4b\u540e\uff0c\u63a5\u4e0b\u6765\uff0c\u52a0\u5165MAN - \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\uff0c\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u7684\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b\u3002\u8fd9\u662f\u4f01\u4e1a\u7cfb\u7edf\u5730\u5b9e\u65bd\u63a7\u5236\u7684\u57fa\u7840\uff0c\u4ece\u6570\u636e\u51c6\u5907\u3001\u5ba1\u8ba1\u5b9e\u65bd\u5230\u62a5\u544a\u548c\u8c03\u6574\u5efa\u8bae\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_kiem_toan_noi_bo_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u8981\u4e86\u89e3\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b\u7684\u6bcf\u4e2a\u6b65\u9aa4\u3002\u4e0b\u8868\u6982\u8ff0\u4e86\u4ece\u89c4\u5212\u5230\u76d1\u63a7\u6539\u8fdb\u7684\u91cd\u8981\u6b65\u9aa4\uff0c\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u63a7\u5236\u98ce\u9669\u5e76\u63d0\u9ad8\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<figure id=\"attachment_2081\" aria-describedby=\"caption-attachment-2081\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2081\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg\" alt=\"Quy tr\u00ecnh ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"800\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket.jpg 1200w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-300x200.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-1024x683.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-768x512.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-trinh-kiem-toan-noi-bo-giao-dich-lien-ket-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2081\" class=\"wp-caption-text\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b<\/figcaption><\/figure>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u7684\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6b65\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5b9e\u65bd\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u7684\u542f\u793a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u89c4\u5212<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u5b9a\u5ba1\u8ba1\u8303\u56f4\u3001\u9700\u8981\u8003\u8651\u7684\u5173\u8054\u4ea4\u6613\u3001\u5ba1\u8ba1\u671f\u9650\u4ee5\u53ca\u6240\u6d89\u53ca\u7684\u8d44\u6e90\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u4e3b\u52a8\u63a7\u5236\u6240\u6709\u94fe\u63a5\u6d3b\u52a8\uff0c\u786e\u4fdd\u4e0d\u4f1a\u9519\u8fc7\u4efb\u4f55\u6709\u98ce\u9669\u7684\u4ea4\u6613\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6570\u636e\u6536\u96c6\u548c\u5206\u6790<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7f16\u5236\u5408\u540c\u3001\u8d22\u52a1\u62a5\u8868\u3001\u6587\u4ef6\u3001\u57fa\u51c6\u548c\u5e02\u573a\u6570\u636e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u63d0\u4f9b\u4ea4\u6613\u73b0\u5b9e\u4e0e\u6cd5\u5f8b\u6807\u51c6\u4e4b\u95f4\u7684\u6bd4\u8f83\u57fa\u7840\uff0c\u7279\u522b\u662f\u6839\u636e\u7b2c 132\/2020\/ND-CP \u53f7\u6cd5\u4ee4\u548c\u7ecf\u5408\u7ec4\u7ec7\u7684\u89c4\u5b9a\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u98ce\u9669\u8bc4\u4f30<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u5185\u90e8\u4ef7\u683c\u3001\u65e0\u5f62\u8d44\u4ea7\u4f30\u4ef7\u3001\u76f8\u5173\u670d\u52a1\u6210\u672c\u3001\u5185\u90e8\u8d37\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u6d4b\u53ef\u80fd\u5bfc\u81f4\u7a0e\u6536\u8bc4\u4f30\u7684\u8fdd\u89c4\u884c\u4e3a\u5e76\u63d0\u51fa\u9884\u9632\u63aa\u65bd\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6267\u884c\u8be6\u7ec6\u6d4b\u8bd5<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0e\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\uff08ALP\uff09\u539f\u7406\u3001\u529f\u80fd-\u8d44\u4ea7-\u98ce\u9669\uff08FAR\uff09\u5206\u6790\u8fdb\u884c\u6bd4\u8f83\uff0c\u4e0e\u72ec\u7acb\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u786e\u4fdd\u5ba1\u8ba1\u7ed3\u679c\u5ba2\u89c2\uff0c\u63d0\u9ad8\u5173\u8054\u4ea4\u6613\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u62a5\u544a\u548c\u5efa\u8bae<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7efc\u5408\u5ba1\u8ba1\u7ed3\u679c\uff0c\u63d0\u51fa\u610f\u89c1\uff0c\u5efa\u8bae\u8c03\u6574\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u6216\u8865\u5145\u652f\u6301\u6587\u4ef6\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5e2e\u52a9\u4f01\u4e1a\u5b8c\u5584\u5185\u63a7\u4f53\u7cfb\uff0c\u6700\u5927\u9650\u5ea6\u964d\u4f4e\u8ffd\u507f\u548c\u5904\u7f5a\u98ce\u9669\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u76d1\u63a7\u548c\u6539\u8fdb<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u76d1\u7763\u5efa\u8bae\u7684\u5b9e\u65bd\uff0c\u6839\u636e\u6cd5\u5f8b\u548c\u5e02\u573a\u7684\u53d8\u5316\u66f4\u65b0\u653f\u7b56\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u521b\u9020\u53ef\u6301\u7eed\u6027\uff0c\u5e2e\u52a9\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6210\u4e3a\u957f\u671f\u9884\u9632\u5de5\u5177\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u5efa\u7acb\u5e76\u5168\u9762\u9075\u5b88\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u6ee1\u8db3\u6cd5\u5f8b\u8981\u6c42\uff0c\u8fd8\u80fd\u5960\u5b9a\u53ef\u6301\u7eed\u7684\u7a0e\u52a1\u7ba1\u7406\u57fa\u7840\u3002\u901a\u8fc7\u5ba1\u8ba1\u6d41\u7a0b\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4ee5\u53ca\u65e9\u53d1\u73b0\u8bb8\u591a\u6f5c\u5728\u95ee\u9898\uff0c\u4f8b\u5982\u4f30\u503c\u4e0d\u5408\u7406\u3001\u8bb0\u5f55\u4e0d\u5b8c\u6574\u6216\u4ea4\u6613\u65e0\u636e\u7b49\u3002\u8fd9\u4e9b\u662f\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u53d1\u73b0\u7684\u98ce\u9669\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u5173\u6ce8\uff0c\u4ee5\u4fbf\u53ca\u65f6\u89e3\u51b3\uff0c\u907f\u514d\u88ab\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u548c\u8ffd\u7f34\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_rui_ro_va_giai_phap_tu_kiem_toan_noi_bo_giao_dich_lien_ket\"><\/span><b>\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u7684\u98ce\u9669\u53ca\u5e94\u5bf9\u63aa\u65bd<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u5730\u76f4\u89c2\u5730\u4e86\u89e3\u5e38\u89c1\u95ee\u9898\uff0c\u4ee5\u4e0b\u662f\u901a\u8fc7\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u53d1\u73b0\u7684\u5e38\u89c1\u98ce\u9669\u7684\u6c47\u603b\u8868\u3002\u8be5\u8868\u4e0d\u4ec5\u8868\u660e\u4e86\u6bcf\u79cd\u98ce\u9669\u7684\u6027\u8d28\uff0c\u8fd8\u663e\u793a\u4e86\u5bf9\u4e1a\u52a1\u7684\u76f4\u63a5\u5f71\u54cd\u4ee5\u53ca\u76f8\u5e94\u7684\u89e3\u51b3\u65b9\u6848\uff0c\u4ece\u800c\u5f3a\u8c03\u4e86\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u5728\u4fdd\u969c\u5408\u89c4\u6027\u548c\u4f18\u5316\u7a0e\u52a1\u65b9\u9762\u7684\u5173\u952e\u4f5c\u7528\u3002<\/span><\/p>\n<p><b>\u6728\u677f\uff1a<\/b><span style=\"font-weight: 400;\"> \u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u98ce\u9669\u53ca\u5e94\u5bf9\u63aa\u65bd\u603b\u7ed3<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u98ce\u9669<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b> \u5f71\u54cd\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89e3\u51b3\u65b9\u6848\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4ea4\u6613\u5b9a\u4ef7\u4e0d\u57fa\u4e8e\u72ec\u7acb\u5e02\u573a\u4ef7\u683c\u539f\u5219<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u9500\u552e\u4ef7\u683c\u548c\u8d2d\u4e70\u4ef7\u683c\u5e76\u4e0d\u53cd\u6620\u72ec\u7acb\u7684\u5e02\u573a\u4ef7\u683c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u88ab\u7a0e\u52a1\u673a\u5173\u8bc4\u4f30\u3001\u5f81\u6536\u548c\u7f5a\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u4f30\u503c\u65b9\u6cd5\uff0c\u4e0e\u72ec\u7acb\u53ef\u6bd4\u6570\u636e\u8fdb\u884c\u6bd4\u8f83\uff0c\u5e76\u53ca\u65f6\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6beb\u65e0\u6839\u636e\u7684\u94fe\u63a5\u670d\u52a1\u6536\u8d39<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6ca1\u6709\u8bc1\u636e\u8868\u660e\u4ea7\u751f\u5b9e\u9645\u5229\u76ca\u7684\u7ba1\u7406\u8d39\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u670d\u52a1\u8d39\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7ed3\u7b97\u65f6\u6392\u9664\u7684\u8d39\u7528\uff0c\u589e\u52a0\u7eb3\u7a0e\u4e49\u52a1<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9700\u8981\u6587\u4ef6\u8bc1\u660e\u7ecf\u6d4e\u6548\u76ca\uff1b\u8bc4\u4f30\u670d\u52a1\u5408\u540c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u6210\u672c\u6216\u8d44\u4ea7\u5206\u914d\u4e0d\u5f53<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5229\u6da6\u6216\u6210\u672c\u7684\u5206\u914d\u4e0d\u57fa\u4e8e\u5b9e\u9645\u7ecf\u6d4e\u4ef7\u503c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u9020\u6210\u5229\u6da6\u5f02\u5e38\u6ce2\u52a8\uff0c\u53ef\u80fd\u5f15\u53d1\u68c0\u67e5\u98ce\u9669\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5ba1\u67e5\u5206\u914d\u65b9\u6cd5\u5e76\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u5efa\u7acb\u900f\u660e\u673a\u5236\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8bc1\u660e\u6587\u4ef6\u4e0d\u5b8c\u6574<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u672c\u5730\u6863\u6848\u3001\u4e3b\u6863\u6848\u3001CbCR \u672a\u53ca\u65f6\u5efa\u7acb\u6216\u7f3a\u5c11\u91cd\u8981\u4fe1\u606f\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u6709\u6743\u5bf9\u672a\u80fd\u6ee1\u8db3\u4e3e\u8bc1\u8d23\u4efb\u7684\u60c5\u51b5\u8fdb\u884c\u5f81\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u68c0\u67e5\u5377\u5b97\u8fdb\u5ea6\uff0c\u786e\u4fdd\u5728\u7a0e\u52a1\u7ed3\u7b97\u65e5\u524d\u4fdd\u5b58\uff0c\u51c6\u5907\u572815-30\u5929\u5185\u63d0\u4f9b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u65e0\u5f62\u8d44\u4ea7\u548c\u6280\u672f\u8f6c\u8ba9<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u65e0\u4ef7\u6216\u4ee5\u4e0d\u5408\u7406\u4ef7\u683c\u51fa\u552e\u7684\u5546\u6807\u3001\u4e13\u5229\u3001\u6280\u672f\u79d8\u5bc6\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u673a\u5173\u5c06\u5176\u89c6\u4e3a\u8f6c\u79fb\u5b9a\u4ef7\uff0c\u5e76\u9700\u8981\u4e0a\u8c03\u5e94\u7a0e\u6536\u5165\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u91cd\u65b0\u5ba1\u8ba1\u6240\u6709\u5408\u540c\uff0c\u6839\u636e OECD \u6307\u5357\u5e94\u7528\u65e0\u5f62\u8d44\u4ea7\u4f30\u503c\u65b9\u6cd5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u8d22\u52a1\u4ea4\u6613<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u2014\u2014\u975e\u5e02\u573a\u5229\u7387\u7684\u5185\u90e8\u8d37\u6b3e\uff0c\u6ca1\u6709\u4e25\u683c\u7684\u5408\u540c\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u53ef\u80fd\u4f1a\u53d7\u5230\u5229\u606f\u652f\u51fa\u6216\u6536\u5165\u8c03\u6574\u7684\u5f71\u54cd\u3002<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">\u4e0e\u72ec\u7acb\u5229\u7387\u6bd4\u8f83\uff0c\u6309\u89c4\u5b9a\u5ba1\u67e5\u8d44\u672c\u5f31\u5316\u7387<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u4ece\u4e0a\u8868\u53ef\u4ee5\u770b\u51fa\uff0c\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u4e0d\u4ec5\u80fd\u5e2e\u52a9\u4f01\u4e1a\u53ca\u65f6\u8bc6\u522b\u5b9a\u4ef7\u3001\u6210\u672c\u6216\u4f50\u8bc1\u6587\u4ef6\u65b9\u9762\u7684\u98ce\u9669\uff0c\u800c\u4e14\u5728\u5efa\u7acb\u900f\u660e\u3001\u7b26\u5408\u56fd\u9645\u6807\u51c6\u7684\u63a7\u5236\u673a\u5236\u65b9\u9762\u53d1\u6325\u7740\u5173\u952e\u4f5c\u7528\uff0c\u662f\u4f01\u4e1a\u907f\u514d\u7a0e\u6536\u5f81\u7ba1\u3001\u4f18\u5316\u8d22\u52a1\u4e49\u52a1\u7684\u91cd\u8981\u57fa\u7840\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u5173\u8054\u4ea4\u6613\u5185\u90e8\u5ba1\u8ba1\u662f\u5e2e\u52a9\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\u3001\u907f\u514d\u7a0e\u52a1\u8d1f\u62c5\u548c\u63d0\u9ad8\u8d22\u52a1\u900f\u660e\u5ea6\u7684\u5173\u952e\uff0c\u6709\u52a9\u4e8e\u4f18\u5316\u8d44\u6e90\u5e76\u964d\u4f4e\u98ce\u9669\u3002MAN - Master Accountant Network \u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u7a0e\u52a1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u4e13\u5bb6\u56e2\u961f\u3002\u7acb\u5373\u8054\u7cfb MAN - Master Accountant Network\uff0c\u83b7\u53d6\u6df1\u5165\u7684\u5efa\u8bae\uff0c\u5e76\u4e3a\u60a8\u7684\u4f01\u4e1a\u6784\u5efa\u6709\u6548\u7684\u5185\u90e8\u5ba1\u8ba1\u4f53\u7cfb\u3002<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f<\/b><a href=\"https:\/\/man.net.vn\/\" rel=\"nofollow noopener\" target=\"_blank\"><b> MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><b>\u7f16\u8f91\u59d4\u5458\u4f1a\uff1aMAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 giao d\u1ecbch li\u00ean k\u1ebft tr\u1edf th\u00e0nh c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng ng\u1eeba r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. Th\u00f4ng qua vi\u1ec7c r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 minh b\u1ea1ch h\u00f3a c\u00e1c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean k\u1ebft, doanh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2077","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=2077"}],"version-history":[{"count":2,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2077\/revisions"}],"predecessor-version":[{"id":2281,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/2077\/revisions\/2281"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2078"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=2077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=2077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=2077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}