{"id":4806,"date":"2026-07-28T16:01:41","date_gmt":"2026-07-28T09:01:41","guid":{"rendered":"https:\/\/giaodichlienket.man.net.vn\/?p=4806"},"modified":"2026-07-28T16:06:04","modified_gmt":"2026-07-28T09:06:04","slug":"nguyen-thi-kim-ngan","status":"publish","type":"post","link":"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/","title":{"rendered":"Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n &#8211; Chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft MAN"},"content":{"rendered":"<p><strong>B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n<\/strong> l\u00e0 \u0110\u1ed3ng s\u00e1ng l\u1eadp ki\u00eam T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (CEO) c\u1ee7a MAN &#8211; Master Accountant Network, v\u00e0 l\u00e0 chuy\u00ean gia d\u1eabn d\u1eaft m\u1ea3ng t\u01b0 v\u1ea5n Giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1) c\u1ee7a c\u00f4ng ty. B\u00e0 l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam), \u0111\u1ed3ng th\u1eddi l\u00e0 K\u1ebf to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p ASEAN (ASEAN CPA) &#8211; n\u1ec1n t\u1ea3ng chuy\u00ean m\u00f4n \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 doanh nghi\u1ec7p FDI.<\/p>\n<figure id=\"attachment_4810\" aria-describedby=\"caption-attachment-4810\" style=\"width: 1672px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4810\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket.png\" alt=\"B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n - CEO MAN, chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1672\" height=\"940\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket.png 1672w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-300x169.png 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-1024x576.png 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-768x432.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-1536x864.png 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/Ba-Nguyen-Thi-Kim-Ngan-CEO-MAN-chuyen-gia-giao-dich-lien-ket-18x10.png 18w\" sizes=\"auto, (max-width: 1672px) 100vw, 1672px\" \/><figcaption id=\"caption-attachment-4810\" class=\"wp-caption-text\">B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n &#8211; CEO MAN, chuy\u00ean gia giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\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\/nguyen-thi-kim-ngan\/#Chuyen_mon_va_bang_cap\" >Chuy\u00ean m\u00f4n v\u00e0 b\u1eb1ng c\u1ea5p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Vi_sao_cac_chung_chi_nay_quan_trong_voi_Giao_dich_lien_ket\" >V\u00ec sao c\u00e1c ch\u1ee9ng ch\u1ec9 n\u00e0y quan tr\u1ecdng v\u1edbi Giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Vai_tro_tai_MAN_va_dich_vu_Giao_dich_lien_ket\" >Vai tr\u00f2 t\u1ea1i MAN v\u00e0 d\u1ecbch v\u1ee5 Giao d\u1ecbch li\u00ean k\u1ebft<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Cau_hoi_thuong_gap\" >\u5e38\u89c1\u95ee\u9898<\/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:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Ai_phu_trach_dich_vu_Giao_dich_lien_ket_tai_MAN\" >Ai ph\u1ee5 tr\u00e1ch d\u1ecbch v\u1ee5 Giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i MAN?<\/a><\/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\/nguyen-thi-kim-ngan\/#Ba_Nguyen_Thi_Kim_Ngan_co_nhung_chung_chi_gi\" >B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n c\u00f3 nh\u1eefng ch\u1ee9ng ch\u1ec9 g\u00ec?<\/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\/nguyen-thi-kim-ngan\/#Vi_sao_chung_chi_ASEAN_CPA_quan_trong_voi_chuyen_gia\" >V\u00ec sao ch\u1ee9ng ch\u1ec9 ASEAN CPA quan tr\u1ecdng v\u1edbi chuy\u1ec3n gi\u00e1?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nguyen-thi-kim-ngan\/#Co_the_kiem_chung_chung_chi_cua_Ba_Ngan_khong\" >C\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng ch\u1ee9ng ch\u1ec9 c\u1ee7a B\u00e0 Ng\u00e2n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chuyen_mon_va_bang_cap\"><\/span><strong>Chuy\u00ean m\u00f4n v\u00e0 b\u1eb1ng c\u1ea5p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u0103ng l\u1ef1c chuy\u00ean m\u00f4n c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n \u0111\u01b0\u1ee3c b\u1ea3o ch\u1ee9ng b\u1eb1ng c\u00e1c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 v\u00e0 \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u, c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng:<\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\" width=\"100%\" cellspacing=\"2\" cellpadding=\"6\">\n<tbody>\n<tr>\n<td width=\"227\"><strong>H\u1ecd t\u00ean<\/strong><\/td>\n<td width=\"397\">\u962e\u6c0f\u91d1\u94f6<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>Ch\u1ee9c v\u1ee5<\/strong><\/td>\n<td width=\"397\">\u0110\u1ed3ng s\u00e1ng l\u1eadp &#8211; T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (CEO), MAN<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam)<\/strong><\/td>\n<td width=\"397\">S\u1ed1 4538\/KTV &#8211; B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p (2018)<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>K\u1ebf to\u00e1n vi\u00ean chuy\u00ean nghi\u1ec7p ASEAN<\/strong><\/td>\n<td width=\"397\">ASEAN CPA &#8211; S\u1ed1 ACPACC-VN.0006036 (2022)<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>\u0110\u00e0o t\u1ea1o chuy\u00ean s\u00e2u<\/strong><\/td>\n<td width=\"397\">Chuy\u1ec3n \u0111\u1ed5i B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS (Smart Train, 2025)<\/td>\n<\/tr>\n<tr>\n<td width=\"227\"><strong>L\u0129nh v\u1ef1c ph\u1ee5 tr\u00e1ch<\/strong><\/td>\n<td width=\"397\">T\u01b0 v\u1ea5n Giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1), ki\u1ec3m to\u00e1n, thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_4808\" aria-describedby=\"caption-attachment-4808\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4808 size-large\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-1024x749.jpg\" alt=\"Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA) c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2\" width=\"1024\" height=\"749\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-1024x749.jpg 1024w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-300x219.jpg 300w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-768x562.jpg 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-1536x1123.jpg 1536w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-2048x1498.jpg 2048w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/CPA.-NGUYEN-THI-KIM-NGAN-16x12.jpg 16w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-4808\" class=\"wp-caption-text\">Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA) c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2<\/figcaption><\/figure>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-4807 size-large\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-710x1024.png\" alt=\"Ch\u1ee9ng ch\u1ec9 ASEAN CPA c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n\" width=\"710\" height=\"1024\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-710x1024.png 710w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-208x300.png 208w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-768x1107.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-1066x1536.png 1066w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-1421x2048.png 1421w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-8x12.png 8w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/ASEAN-CPA-NGUYEN-THI-KIM-NGAN-scaled.png 1776w\" sizes=\"auto, (max-width: 710px) 100vw, 710px\" \/><\/p>\n<figure id=\"attachment_4809\" aria-describedby=\"caption-attachment-4809\" style=\"width: 697px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4809 size-large\" src=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-697x1024.png\" alt=\"Ch\u1ee9ng ch\u1ec9 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh VAS sang IFRS c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n\" width=\"697\" height=\"1024\" srcset=\"https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-697x1024.png 697w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-204x300.png 204w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-768x1129.png 768w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-1045x1536.png 1045w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1-8x12.png 8w, https:\/\/giaodichlienket.man.net.vn\/wp-content\/uploads\/2026\/07\/VAS-sang-IFRS-1.png 1232w\" sizes=\"auto, (max-width: 697px) 100vw, 697px\" \/><figcaption id=\"caption-attachment-4809\" class=\"wp-caption-text\">Ch\u1ee9ng ch\u1ec9 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh VAS sang IFRS c\u1ee7a B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_cac_chung_chi_nay_quan_trong_voi_Giao_dich_lien_ket\"><\/span><strong>V\u00ec sao c\u00e1c ch\u1ee9ng ch\u1ec9 n\u00e0y quan tr\u1ecdng v\u1edbi Giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1) l\u00e0 l\u0129nh v\u1ef1c \u0111\u00f2i h\u1ecfi \u0111\u1ed3ng th\u1eddi n\u0103ng l\u1ef1c ki\u1ec3m to\u00e1n, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh v\u00e0 am hi\u1ec3u chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf. B\u1ed9 b\u1eb1ng c\u1ea5p c\u1ee7a B\u00e0 Ng\u00e2n \u0111\u00e1p \u1ee9ng tr\u1ecdn v\u1eb9n c\u1ea3 ba:<\/p>\n<ul>\n<li>Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t Nam): n\u1ec1n t\u1ea3ng \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh (benchmarking) &#8211; ph\u1ea7n l\u00f5i khi l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\">\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2025-nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2025<\/a>.<\/li>\n<li>ASEAN CPA: ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn trong kh\u1ed1i ASEAN, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-tro-doanh-nghiep-fdi-gdlk\/\">doanh nghi\u1ec7p FDI<\/a> v\u00e0 t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/li>\n<li>Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS: gi\u00fap x\u1eed l\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u1ea3 chu\u1ea9n Vi\u1ec7t Nam l\u1eabn qu\u1ed1c t\u1ebf &#8211; c\u1ea7n thi\u1ebft khi l\u1eadp <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia\/\">\u672c\u5730\u6587\u4ef6<\/a> cho t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_tai_MAN_va_dich_vu_Giao_dich_lien_ket\"><\/span><strong>Vai tr\u00f2 t\u1ea1i MAN v\u00e0 d\u1ecbch v\u1ee5 Giao d\u1ecbch li\u00ean k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tr\u00ean c\u01b0\u01a1ng v\u1ecb CEO v\u00e0 chuy\u00ean gia ph\u1ee5 tr\u00e1ch, B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n tr\u1ef1c ti\u1ebfp d\u1eabn d\u1eaft c\u00e1c d\u1ecbch v\u1ee5 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a MAN, bao g\u1ed3m:<\/p>\n<ul>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/tu-van-tuan-thu-gdlk\/\">T\u01b0 v\u1ea5n tu\u00e2n th\u1ee7 giao d\u1ecbch li\u00ean k\u1ebft<\/a> theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t (<a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-132-2020-nd-cp\/\">\u7b2c132\/2020\u53f7\u6cd5\u4ee4<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/nghi-dinh-20-2025-nd-cp\/\">20\/2025<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/trung-tam-kien-thuc\/cap-nhat-quy-dinh-moi\/nghi-dinh-255-2026-nd-cp\/\">255\/2026<\/a>).<\/li>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/lap-ho-so-gdlk\/\">L\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/a>: <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-quoc-gia\/\">\u672c\u5730\u6587\u4ef6<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/ho-so-toan-cau-master-file\/\">\u4e3b\u6587\u4ef6<\/a>, <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-cao-loi-nhuan-lien-quoc-gia\/\">\u5404\u56fd\u5229\u6da6\u62a5\u544a<\/a>.<\/li>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/dai-dien-thanh-tra\/\">\u0110\u1ea1i di\u1ec7n, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p khi thanh tra chuy\u1ec3n gi\u00e1<\/a>: <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/giai-trinh-voi-co-quan-thue\/\">gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf<\/a> \u548c <a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/bao-ve-ho-so-giao-dich-lien-ket\/\">b\u1ea3o v\u1ec7 h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft<\/a>.<\/li>\n<li><a href=\"https:\/\/giaodichlienket.man.net.vn\/zh\/dich-vu-chuyen-nghiep\/toi-uu-hoa-thue-gdlk\/\">T\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft<\/a> m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, an to\u00e0n.<\/li>\n<\/ul>\n<div style=\"background: #FFF8E8; border: 2px solid #F4B00F; border-radius: 10px; padding: 20px 24px; margin: 30px 0;\">\n<div style=\"font-size: 24px; font-weight: bold; color: #222; margin-bottom: 18px;\">\u8054\u7cfb\u4fe1\u606f<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u5730\u5740\uff1a<\/strong> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/div>\n<div style=\"margin-bottom: 12px; font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u624b\u673a\/Zalo\uff1a<\/strong> 0903 963 163 \u00a0\u2013\u00a0 0903 428 622<\/div>\n<div style=\"font-size: 16px; line-height: 1.8; color: #333;\"><strong>\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> man@man.net.vn<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><strong>\u5e38\u89c1\u95ee\u9898<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ai_phu_trach_dich_vu_Giao_dich_lien_ket_tai_MAN\"><\/span><strong>Ai ph\u1ee5 tr\u00e1ch d\u1ecbch v\u1ee5 Giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i MAN?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n &#8211; \u0110\u1ed3ng s\u00e1ng l\u1eadp ki\u00eam CEO c\u1ee7a MAN, Ki\u1ec3m to\u00e1n vi\u00ean (CPA) v\u00e0 ASEAN CPA &#8211; l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp d\u1eabn d\u1eaft m\u1ea3ng t\u01b0 v\u1ea5n giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ba_Nguyen_Thi_Kim_Ngan_co_nhung_chung_chi_gi\"><\/span><strong>B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n c\u00f3 nh\u1eefng ch\u1ee9ng ch\u1ec9 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>B\u00e0 c\u00f3 Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean s\u1ed1 4538\/KTV do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p, ch\u1ee9ng ch\u1ec9 ASEAN CPA (ACPACC-VN.0006036), v\u00e0 ch\u1ee9ng ch\u1ec9 chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb VAS sang IFRS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_chung_chi_ASEAN_CPA_quan_trong_voi_chuyen_gia\"><\/span><strong>V\u00ec sao ch\u1ee9ng ch\u1ec9 ASEAN CPA quan tr\u1ecdng v\u1edbi chuy\u1ec3n gi\u00e1?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>ASEAN CPA \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn trong kh\u1ed1i ASEAN, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft xuy\u00ean bi\u00ean gi\u1edbi v\u00e0 doanh nghi\u1ec7p FDI &#8211; nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_kiem_chung_chung_chi_cua_Ba_Ngan_khong\"><\/span><strong>C\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng ch\u1ee9ng ch\u1ec9 c\u1ee7a B\u00e0 Ng\u00e2n kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f3. Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean s\u1ed1 4538\/KTV do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p (\u0111\u1ed1i chi\u1ebfu \u0111\u01b0\u1ee3c qua danh s\u00e1ch ki\u1ec3m to\u00e1n vi\u00ean h\u00e0nh ngh\u1ec1); ch\u1ee9ng ch\u1ec9 ASEAN CPA s\u1ed1 ACPACC-VN.0006036 do \u1ee6y ban ACPACC c\u1ea5p.<\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e0 Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n l\u00e0 \u0110\u1ed3ng s\u00e1ng l\u1eadp ki\u00eam T\u1ed5ng Gi\u00e1m \u0111\u1ed1c (CEO) c\u1ee7a MAN &#8211; Master Accountant Network, v\u00e0 l\u00e0 chuy\u00ean gia d\u1eabn d\u1eaft m\u1ea3ng t\u01b0 v\u1ea5n Giao d\u1ecbch li\u00ean k\u1ebft (chuy\u1ec3n gi\u00e1) c\u1ee7a c\u00f4ng ty. B\u00e0 l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p Ch\u1ee9ng ch\u1ec9 Ki\u1ec3m to\u00e1n vi\u00ean (CPA Vi\u1ec7t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4812,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4806","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\/4806","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=4806"}],"version-history":[{"count":1,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4806\/revisions"}],"predecessor-version":[{"id":4811,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4806\/revisions\/4811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4812"}],"wp:attachment":[{"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/giaodichlienket.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}