{"id":2780,"date":"2021-09-17T19:45:14","date_gmt":"2021-09-17T12:45:14","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2780"},"modified":"2021-09-21T15:12:21","modified_gmt":"2021-09-21T08:12:21","slug":"he-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/he-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais\/","title":{"rendered":"H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n trong doanh nghi\u1ec7p (AIS)"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: <a href=\"https:\/\/www.investopedia.com\/articles\/professionaleducation\/11\/accounting-information-systems.asp\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.investopedia.com,<\/a><\/em><br \/>\n<em>Ng\u01b0\u1eddi d\u1ecbch: T\u01b0\u01a1iNT, Cty FAST, 16-9-2021<\/em><\/p>\n<h2 style=\"text-align: left;\">1. H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 g\u00ec?<\/h2>\n<p style=\"text-align: left;\">H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n (AIS &#8211; Accounting Information system) l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp, t\u1ed5ng h\u1ee3p, qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef, x\u1eed l\u00fd, truy xu\u1ea5t v\u00e0 b\u00e1o c\u00e1o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n c\u1ee7a m\u00ecnh. H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, chuy\u00ean gia t\u01b0 v\u1ea5n, k\u1ebf to\u00e1n tr\u01b0\u1edfng, chuy\u00ean gia ph\u00e2n t\u00edch kinh doanh, ban l\u00e3nh \u0111\u1ea1o, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh (CFOs &#8211; Chief Financial Officers), ki\u1ec3m to\u00e1n vi\u00ean, hay c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: left;\">C\u00e1c nh\u00e2n vi\u00ean k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o chuy\u00ean s\u00e2u \u0111\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi AIS, \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 ch\u00ednh x\u00e1c cao nh\u1ea5t khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch v\u00e0 ghi ch\u00e9p &#8211; l\u01b0u tr\u1eef s\u1ed1 li\u1ec7u trong doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh lu\u00f4n s\u1eb5n s\u00e0ng cho nh\u1eefng ai c\u00f3 nhu c\u1ea7u h\u1ee3p ph\u00e1p s\u1eed d\u1ee5ng ch\u00fang &#8211; trong khi v\u1eabn gi\u1eef nguy\u00ean v\u1eb9n v\u00e0 an to\u00e0n.<\/p>\n<p style=\"text-align: left;\"><strong>NH\u1eeeNG \u0110I\u1ec2M QUAN TR\u1eccNG<\/strong>:<\/p>\n<ul style=\"text-align: left;\">\n<li>H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 thu th\u1eadp, l\u01b0u tr\u1eef, qu\u1ea3n l\u00fd, x\u1eed l\u00fd, truy xu\u1ea5t v\u00e0 l\u00e0m b\u00e1o c\u00e1o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh.<\/li>\n<li>AIS \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1edfi k\u1ebf to\u00e1n, chuy\u00ean gia t\u01b0 v\u1ea5n, chuy\u00ean gia ph\u00e2n t\u00edch, nh\u00e0 qu\u1ea3n l\u00fd, gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n vi\u00ean v\u00e0 c\u00e1c c\u01a1 quan Thu\u1ebf.<\/li>\n<li>AIS gi\u00fap c\u00e1c ph\u00f2ng ban trong m\u1ed9t doanh nghi\u1ec7p l\u00e0m vi\u1ec7c c\u00f9ng nhau.<\/li>\n<li>M\u1ed9t AIS hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ph\u1ea7n c\u1ee9ng v\u00e0 ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 truy xu\u1ea5t d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/li>\n<li style=\"text-align: left;\">Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 b\u00ean ngo\u00e0i h\u1ec7 th\u1ed1ng AIS l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<div class=\"center\"><video controls=\"controls\" width=\"100%\"><source src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/Final.he-thong-thong-tin-ke-toan.mp4\" type=\"video\/mp4\" \/><\/video><\/div>\n<p style=\"text-align: center;\"><em>H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n<\/em><\/p>\n<h2 style=\"text-align: left;\">2. S\u00e1u th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n<\/h2>\n<p style=\"text-align: left;\">H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n l\u00e0 c\u00e1ch \u0111\u1ec3 theo d\u00f5i t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n v\u00e0 kinh doanh c\u1ee7a doanh nghi\u1ec7p. H\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n th\u01b0\u1eddng bao g\u1ed3m s\u00e1u th\u00e0nh ph\u1ea7n ch\u00ednh:<\/p>\n<ol style=\"text-align: left;\">\n<li>Con ng\u01b0\u1eddi<\/li>\n<li>D\u1eef li\u1ec7u<\/li>\n<li>Th\u1ee7 t\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn<\/li>\n<li>Ph\u1ea7n m\u1ec1m<\/li>\n<li>H\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/li>\n<li>Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9.<\/li>\n<\/ol>\n<p style=\"text-align: left;\">Ti\u1ebfp theo l\u00e0 gi\u1edbi thi\u1ec7u chi ti\u1ebft t\u1eebng th\u00e0nh ph\u1ea7n.<\/p>\n<h3 style=\"text-align: left;\">2.1. Con ng\u01b0\u1eddi<\/h3>\n<p style=\"text-align: left;\">Con ng\u01b0\u1eddi trong AIS \u0111\u01a1n gi\u1ea3n \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng AIS. AIS gi\u00fap c\u00e1c ph\u00f2ng ban kh\u00e1c nhau trong m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 l\u00e0m vi\u1ec7c v\u1edbi nhau. Nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng bao g\u1ed3m:<\/p>\n<ol style=\"text-align: left;\">\n<li>K\u1ebf to\u00e1n<\/li>\n<li>Ng\u01b0\u1eddi qu\u1ea3n l\u00fd<\/li>\n<li>Gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh<\/li>\n<li>Ng\u01b0\u1eddi ph\u00e2n t\u00edch kinh doanh<\/li>\n<li>Chuy\u00ean gia t\u01b0 v\u1ea5n<\/li>\n<li>Ki\u1ec3m to\u00e1n vi\u00ean.<\/li>\n<\/ol>\n<p style=\"text-align: left;\"><strong><em>V\u00ed d\u1ee5:<\/em><\/strong> Ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111\u01b0a ra c\u00e1c m\u1ee5c ti\u00eau b\u00e1n h\u00e0ng, t\u1eeb \u0111\u00f3 nh\u00e2n vi\u00ean \u0111\u1eb7t s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho th\u00edch h\u1ee3p. H\u00e0ng v\u1ec1 kho th\u00f4ng tin cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u1ed9t kho\u1ea3n ph\u1ea3i tr\u1ea3 m\u1edbi. Khi h\u00e0ng \u0111\u01b0\u1ee3c b\u00e1n th\u00ec nh\u1eefng ng\u01b0\u1eddi, b\u1ed9 ph\u1eadn tham gia v\u00e0o c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ol style=\"text-align: left;\">\n<li>Nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng nh\u1eadp \u0111\u01a1n \u0111\u1eb7t h\u00e0ng v\u00e0o AIS.<\/li>\n<li>Kho s\u1eafp x\u1ebfp h\u00e0ng theo \u0111\u01a1n h\u00e0ng.<\/li>\n<li>K\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 g\u1eedi cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>B\u1ed9 ph\u1eadn v\u1eadn chuy\u1ec3n chuy\u1ec3n h\u00e0ng cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd c\u00f3 m\u1ed9t kho\u1ea3n ph\u1ea3i thu m\u1edbi v\u1edbi y\u00eau c\u1ea7u thanh to\u00e1n trong v\u00f2ng 30, 60 ho\u1eb7c 90 ng\u00e0y.<\/li>\n<li>B\u1ed9 ph\u1eadn d\u1ecbch v\u1ee5 kh\u00e1ch h\u00e0ng theo d\u00f5i \u0111\u01a1n h\u00e0ng v\u00e0 giao giao cho kh\u00e1ch h\u00e0ng.<\/li>\n<li>Ng\u01b0\u1eddi qu\u1ea3n l\u00fd s\u1ebd s\u1eed d\u1ee5ng AIS \u0111\u1ec3 t\u1ea1o b\u00e1o c\u00e1o b\u00e1n h\u00e0ng v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch chi ph\u00ed gi\u00e1 v\u1ed1n v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/li>\n<\/ol>\n<p style=\"text-align: left;\">V\u1edbi m\u1ed9t AIS thi\u1ebft k\u1ebf t\u1ed1t m\u1ecdi ng\u01b0\u1eddi trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng truy c\u1eadp v\u00e0o c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng v\u00e0 truy xu\u1ea5t c\u00f9ng m\u1ed9t th\u00f4ng tin. AIS c\u0169ng gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a qu\u00e1 tr\u00ecnh b\u00e1o c\u00e1o th\u00f4ng tin cho nh\u1eefng ng\u01b0\u1eddi b\u00ean ngo\u00e0i t\u1ed5 ch\u1ee9c, khi c\u1ea7n thi\u1ebft.<\/p>\n<p style=\"text-align: left;\">V\u00ed d\u1ee5, c\u00e1c nh\u00e0 t\u01b0 v\u1ea5n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin trong AIS \u0111\u1ec3 ph\u00e2n t\u00edch s\u1ef1 hi\u1ec7u qu\u1ea3 trong c\u1ea5u tr\u00fac gi\u00e1 c\u1ee7a doanh nghi\u1ec7p b\u1eb1ng c\u00e1ch xem x\u00e9t d\u1eef li\u1ec7u chi ph\u00ed, d\u1eef li\u1ec7u b\u00e1n h\u00e0ng v\u00e0 doanh thu. T\u01b0\u01a1ng t\u1ef1, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: left;\">AIS ph\u1ea3i \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a nh\u1eefng ng\u01b0\u1eddi s\u1eed d\u1ee5ng ch\u00fang. H\u1ec7 th\u1ed1ng c\u1ea7n \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn v\u00e0 d\u1ec5 s\u1eed d\u1ee5ng \u0111\u1ec3 kh\u00f4ng c\u1ea3n tr\u1edf hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/p>\n<h3 style=\"text-align: left;\"><strong>2.2. C\u00e1c th\u1ee7 t\u1ee5c v\u00e0 c\u00e1c h\u01b0\u1edbng d\u1eabn<\/strong><\/h3>\n<p style=\"text-align: left;\">Th\u1ee7 t\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a AIS l\u00e0 c\u00e1c ph\u01b0\u01a1ng th\u1ee9c m\u00e0 n\u00f3 s\u1eed d\u1ee5ng \u0111\u1ec3 thu th\u1eadp, l\u01b0u tr\u1eef, qu\u1ea3n l\u00fd, truy xu\u1ea5t v\u00e0 x\u1eed l\u00fd d\u1eef li\u1ec7u. Nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u00f3 th\u1ec3 l\u00e0 th\u1ee7 c\u00f4ng ho\u1eb7c t\u1ef1 \u0111\u1ed9ng. D\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u0111\u1ebfn t\u1eeb c\u1ea3 hai ngu\u1ed3n: n\u1ed9i b\u1ed9 (v\u00ed d\u1ee5: nh\u00e2n vi\u00ean trong doanh nghi\u1ec7p) v\u00e0 ngu\u1ed3n b\u00ean ngo\u00e0i (v\u00ed d\u1ee5: c\u00e1c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn c\u1ee7a kh\u00e1ch h\u00e0ng).<\/p>\n<p style=\"text-align: left;\">C\u00e1c th\u1ee7 t\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh trong ph\u1ea7n m\u1ec1m AIS. Tuy nhi\u00ean c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u201cl\u1eadp tr\u00ecnh\u201d v\u00e0o ng\u01b0\u1eddi s\u1eed d\u1ee5ng th\u00f4ng qua t\u00e0i li\u1ec7u v\u00e0 \u0111\u00e0o t\u1ea1o. C\u00e1c th\u1ee7 t\u1ee5c v\u00e0 h\u01b0\u1edbng d\u1eabn ph\u1ea3i \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7 nh\u1ea5t qu\u00e1n \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 cao nh\u1ea5t.<\/p>\n<h3 style=\"text-align: left;\">2.3. D\u1eef li\u1ec7u c\u1ee7a AIS<\/h3>\n<p style=\"text-align: left;\">\u0110\u1ec3 l\u01b0u tr\u1eef th\u00f4ng tin, AIS ph\u1ea3i c\u00f3 c\u1ea5u tr\u00fac d\u1eef li\u1ec7u gi\u1ed1ng nh\u01b0 ng\u00f4n ng\u1eef truy v\u1ea5n c\u00f3 c\u1ea5u tr\u00fac (SQL), l\u00e0 ng\u00f4n ng\u1eef m\u00e1y t\u00ednh th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u01a1 s\u1edf d\u1eef li\u1ec7u. SQL cho ph\u00e9p d\u1eef li\u1ec7u trong AIS c\u00f3 th\u1ec3 truy v\u1ea5n v\u00e0 x\u1eed l\u00fd \u0111\u1ec3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o.<\/p>\n<p style=\"text-align: left;\">AIS c\u0169ng s\u1ebd c\u1ea7n nhi\u1ec1u c\u00e1c m\u00e0n h\u00ecnh \u0111\u1ea7u v\u00e0o kh\u00e1c nhau \u0111\u1ec3 cho c\u00e1c ng\u01b0\u1eddi s\u1eed d\u1ee5ng kh\u00e1c nhau nh\u1eadp d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o, c\u0169ng nh\u01b0 c\u00e1c \u0111\u1ecbnh d\u1ea1ng \u0111\u1ea7u ra kh\u00e1c nhau nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a c\u00e1c ng\u01b0\u1eddi d\u00f9ng kh\u00e1c nhau v\u00e0 c\u00e1c lo\u1ea1i th\u00f4ng tin kh\u00e1c nhau.<\/p>\n<p style=\"text-align: left;\">D\u1eef li\u1ec7u ch\u1ee9a trong AIS l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh-k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh c\u1ee7a doanh nghi\u1ec7p. B\u1ea5t k\u1ef3 d\u1eef li\u1ec7u kinh doanh n\u00e0o t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o h\u1ec7 th\u1ed1ng.<\/p>\n<p style=\"text-align: left;\">Lo\u1ea1i d\u1eef li\u1ec7u trong AIS s\u1ebd ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p, tuy nhi\u00ean n\u00f3 c\u00f3 th\u1ec3 bao g\u1ed3m nh\u1eefng lo\u1ea1i d\u1eef li\u1ec7u sau \u0111\u00e2y:<\/p>\n<ul style=\"text-align: left;\">\n<li>\u0110\u01a1n b\u00e1n h\u00e0ng<\/li>\n<li>Nh\u1eadt k\u00fd b\u00e1n h\u00e0ng<\/li>\n<li>C\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch b\u00e1n h\u00e0ng<\/li>\n<li>Y\u00eau c\u1ea7u mua h\u00e0ng<\/li>\n<li>Nh\u1eadt k\u00fd mua h\u00e0ng<\/li>\n<li>Nh\u1eadt k\u00fd thu chi<\/li>\n<li>S\u1ed5 c\u00e1i<\/li>\n<li>S\u1ed5 kho<\/li>\n<li>S\u1ed5 l\u01b0\u01a1ng<\/li>\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng<\/li>\n<li>Th\u00f4ng tin thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">D\u1eef li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n ph\u1ea3i thu, b\u1ea3ng kh\u1ea5u hao TSC\u0110, b\u1ea3ng c\u00e2n \u0111\u1ed1i th\u1eed v\u00e0 b\u00e1o c\u00e1o l\u00e3i l\u1ed7&#8230;<\/p>\n<p style=\"text-align: left;\">Vi\u1ec7c c\u00f3 t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u n\u00e0y \u1edf m\u1ed9t n\u01a1i &#8211; trong AIS &#8211; t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i c\u00f4ng vi\u1ec7c ghi ch\u00e9p v\u00e0 l\u01b0u tr\u1eef s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o, ph\u00e2n t\u00edch, ki\u1ec3m to\u00e1n v\u00e0 ra quy\u1ebft \u0111\u1ecbnh. \u0110\u1ec3 d\u1eef li\u1ec7u tr\u1edf n\u00ean h\u1eefu \u00edch, n\u00f3 ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p.<\/p>\n<p style=\"text-align: left;\">M\u1eb7t kh\u00e1c, c\u00e1c v\u00ed d\u1ee5 v\u1ec1 d\u1eef li\u1ec7u s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o AIS bao g\u1ed3m c\u00e1c b\u1ea3n ghi nh\u1edb, th\u01b0 t\u1eeb, b\u1ea3n tr\u00ecnh b\u00e0y v\u00e0 s\u00e1ch h\u01b0\u1edbng d\u1eabn. Nh\u1eefng t\u00e0i li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 c\u00f3 m\u1ed1i quan h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty, nh\u01b0ng, ngo\u1ea1i tr\u1eeb ph\u1ea7n ch\u00fa th\u00edch ti\u00eau chu\u1ea9n, ch\u00fang kh\u00f4ng th\u1ef1c s\u1ef1 l\u00e0 m\u1ed9t ph\u1ea7n vi\u1ec7c ghi ch\u00e9p l\u01b0u tr\u1eef d\u1eef li\u1ec7u.<\/p>\n<p style=\"text-align: left;\"><img loading=\"lazy\" class=\"size-full wp-image-2781 aligncenter\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan.jpg\" alt=\"\" width=\"1200\" height=\"800\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan-300x200.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan-1024x683.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan-768x512.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan-50x33.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan-60x40.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/httt-ke-toan-100x67.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 style=\"text-align: left;\">2.4. Ph\u1ea7n m\u1ec1m AIS<\/h3>\n<p style=\"text-align: left;\">Ph\u1ea7n m\u1ec1m c\u1ee7a AIS l\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u00e1y t\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u01b0u tr\u1eef, truy xu\u1ea5t, x\u1eed l\u00fd v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: left;\">Tr\u01b0\u1edbc khi c\u00f3 m\u00e1y t\u00ednh, AIS l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng th\u1ee7 c\u00f4ng, d\u1ef1a tr\u00ean gi\u1ea5y t\u1edd. Nh\u01b0ng ng\u00e0y nay, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh l\u00e0m n\u1ec1n t\u1ea3ng c\u1ee7a AIS.<\/p>\n<p style=\"text-align: left;\">T\u00f9y quy m\u00f4 c\u1ee7a doanh nghi\u1ec7p m\u00e0 s\u1eed d\u1ee5ng <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/fast.com.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/a><\/span> ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4.<\/p>\n<p style=\"text-align: left;\">Ch\u1ea5t l\u01b0\u1ee3ng, \u0111\u1ed9 tin c\u1eady v\u00e0 b\u1ea3o m\u1eadt l\u00e0 c\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a ph\u1ea7n m\u1ec1m AIS hi\u1ec7u qu\u1ea3. Nh\u00e0 qu\u1ea3n l\u00fd d\u1ef1a v\u00e0o th\u00f4ng tin \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh cho doanh nghi\u1ec7p v\u00e0 h\u1ecd c\u1ea7n th\u00f4ng tin ch\u1ea5t l\u01b0\u1ee3ng cao \u0111\u1ec3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00fang \u0111\u1eafn.<\/p>\n<p style=\"text-align: left;\">Ph\u1ea7n m\u1ec1m AIS c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c nhu c\u1ea7u c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh kinh doanh kh\u00e1c nhau. N\u1ebfu m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 s\u1eb5n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p th\u00ec ph\u1ea7n m\u1ec1m c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi n\u1ed9i b\u1ed9 b\u00ean trong doanh nghi\u1ec7p v\u1edbi s\u1eed tham gia \u0111\u00e1ng k\u1ec3 t\u1eeb ng\u01b0\u1eddi d\u00f9ng cu\u1ed1i ho\u1eb7c c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi m\u1ed9t c\u00f4ng ty th\u1ee9 ba th\u1ef1c hi\u1ec7n ri\u00eang cho doanh nghi\u1ec7p. H\u1ec7 th\u1ed1ng th\u1eadm ch\u00ed c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thu\u00ea ngo\u00e0i cho m\u1ed9t c\u00f4ng ty chuy\u00ean bi\u1ec7t.<\/p>\n<p style=\"text-align: left;\">Kh\u00f4ng quan tr\u1ecdng l\u00e0 d\u00f9ng ph\u1ea7n m\u1ec1m n\u00e0o, quan tr\u1ecdng l\u00e0 AIS ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3 style=\"text-align: left;\">2.5. H\u1ea1 t\u1ea7ng CNTT<\/h3>\n<p style=\"text-align: left;\">C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng CNTT l\u00e0 t\u00ean g\u1ecdi cho ph\u1ea7n c\u1ee9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 v\u1eadn h\u00e0nh AIS. C\u00e1c ph\u1ea7n c\u1ee9ng c\u1ea7n ph\u1ea3i c\u00f3 n\u00e0y trong doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n<ul style=\"text-align: left;\">\n<li>M\u00e1y t\u00ednh<\/li>\n<li>Thi\u00eat bi\u0323 di \u0111\u00f4\u0323ng<\/li>\n<li>M\u00e1y chu\u0309<\/li>\n<li>M\u00e1y in<\/li>\n<li>\u1ed4n \u00e1p<\/li>\n<li>B\u1ed9 \u0111\u1ecbnh tuy\u1ebfn (router)<\/li>\n<li>Thi\u1ebft b\u1ecb l\u01b0u tr\u1eef<\/li>\n<li>Ngu\u1ed3n cung c\u1ea5p \u0111i\u1ec7n d\u1ef1 ph\u00f2ng (UPS, m\u00e1y ph\u00e1t \u0111i\u1ec7n).<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Ngo\u00e0i v\u1ea5n \u0111\u1ec1 chi ph\u00ed, c\u1ea7n xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 khi l\u1ef1a ch\u1ecdn ph\u1ea7n c\u1ee9ng bao g\u1ed3m t\u1ed1c \u0111\u1ed9, kh\u1ea3 n\u0103ng l\u01b0u tr\u1eef v\u00e0 kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng v\u00e0 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng.<\/p>\n<p style=\"text-align: left;\">C\u00f3 l\u1ebd quan tr\u1ecdng nh\u1ea5t, ph\u1ea7n c\u1ee9ng \u0111\u01b0\u1ee3c ch\u1ecdn cho h\u1ec7 th\u1ed1ng ph\u1ea3i ph\u00f9 h\u1ee3p ph\u1ea7n m\u1ec1m. N\u00f3 kh\u00f4ng ch\u1ec9 ph\u00f9 h\u1ee3p m\u00e0 c\u00f2n t\u1ed1i \u01b0u &#8211; m\u1ed9t h\u1ec7 th\u1ed1ng r\u01b0\u1eddm r\u00e0 s\u1ebd kh\u00f4ng mang l\u1ea1i hi\u1ec7u qu\u1ea3 so v\u1edbi m\u1ed9t h\u1ec7 th\u1ed1ng x\u1eed l\u00fd nhanh. C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng th\u00edch ph\u1ea7n c\u1ee9ng v\u00e0 ph\u1ea7n m\u1ec1m l\u00e0 mua m\u1ed9t h\u1ec7 th\u1ed1ng ch\u00eca kh\u00f3a trao tay bao g\u1ed3m c\u1ea3 ph\u1ea7n c\u1ee9ng v\u00e0 ph\u1ea7n m\u1ec1m m\u00e0 doanh nghi\u1ec7p c\u1ea7n. V\u1ec1 m\u1eb7t l\u00fd thuy\u1ebft, vi\u1ec7c mua m\u1ed9t h\u1ec7 th\u1ed1ng ch\u00eca kh\u00f3a trao tay c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p s\u1ebd c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 k\u1ebft h\u1ee3p t\u1ed1i \u01b0u gi\u1eefa ph\u1ea7n c\u1ee9ng v\u00e0 ph\u1ea7n m\u1ec1m cho AIS c\u1ee7a m\u00ecnh.<\/p>\n<p style=\"text-align: left;\">M\u1ed9t AIS t\u1ed1t c\u0169ng ph\u1ea3i bao g\u1ed3m k\u1ebf ho\u1ea1ch b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf v\u00e0 n\u00e2ng c\u1ea5p c\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a h\u1ec7 th\u1ed1ng ph\u1ea7n c\u1ee9ng, c\u0169ng nh\u01b0 k\u1ebf ho\u1ea1ch x\u1eed l\u00fd ph\u1ea7n c\u1ee9ng b\u1ecb h\u1ecfng v\u00e0 l\u1ed7i th\u1eddi, c\u00f3 th\u1ec3 l\u00e0m cho d\u1eef li\u1ec7u nh\u1ea1y c\u1ea3m b\u1ecb ph\u00e1 h\u1ee7y ho\u00e0n to\u00e0n.<\/p>\n<h3 style=\"text-align: left;\">2.6. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/h3>\n<p style=\"text-align: left;\">Vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 l\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o m\u1eadt \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u th\u00f4ng tin nh\u1ea1y c\u1ea3m. C\u00f3 th\u1ec3 \u0111\u01a1n gi\u1ea3n nh\u01b0 m\u1eadt kh\u1ea9u ho\u1eb7c ph\u1ee9c t\u1ea1p nh\u01b0 nh\u1eadn d\u1ea1ng sinh tr\u1eafc h\u1ecdc. C\u00e1c giao th\u1ee9c b\u1ea3o m\u1eadt sinh tr\u1eafc h\u1ecdc c\u00f3 th\u1ec3 bao g\u1ed3m l\u01b0u tr\u1eef c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a con ng\u01b0\u1eddi kh\u00f4ng thay \u0111\u1ed5i theo th\u1eddi gian, ch\u1eb3ng h\u1ea1n nh\u01b0 d\u1ea5u v\u00e2n tay, gi\u1ecdng n\u00f3i v\u00e0 nh\u1eadn d\u1ea1ng khu\u00f4n m\u1eb7t.<\/p>\n<p style=\"text-align: left;\">AIS ph\u1ea3i c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u1ea3o v\u1ec7 ch\u1ed1ng l\u1ea1i vi\u1ec7c truy c\u1eadp m\u00e1y t\u00ednh tr\u00e1i ph\u00e9p v\u00e0 h\u1ea1n ch\u1ebf quy\u1ec1n truy c\u1eadp c\u1ee7a nh\u1eefng ng\u01b0\u1eddi d\u00f9ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, bao g\u1ed3m m\u1ed9t s\u1ed1 ng\u01b0\u1eddi d\u00f9ng trong doanh nghi\u1ec7p. C\u1ea7n ng\u0103n ch\u1eb7n vi\u1ec7c truy c\u1eadp t\u1ec7p tr\u00e1i ph\u00e9p b\u1edfi nh\u1eefng c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p truy c\u1eadp v\u00e0o c\u00e1c ph\u1ea7n \u0111\u01b0\u1ee3c ch\u1ecdn c\u1ee7a h\u1ec7 th\u1ed1ng.<\/p>\n<p style=\"text-align: left;\">AIS ch\u1ee9a th\u00f4ng tin m\u1eadt kh\u00f4ng ch\u1ec9 l\u00e0 c\u00e1c th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n c\u1ee7a nh\u00e2n vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng. D\u1eef li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul style=\"text-align: left;\">\n<li>S\u1ed1 CMND\/CCCD, s\u1ed1 BHXH, BHYT<\/li>\n<li>Th\u00f4ng tin v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1<\/li>\n<li>S\u1ed1 th\u1ebb t\u00edn d\u1ee5ng<\/li>\n<li>Th\u00f4ng tin kh\u00e1ch h\u00e0ng<\/li>\n<li>D\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/li>\n<li>Th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 cung c\u1ea5p v\u00e0 nh\u00e0 cung c\u1ea5p<\/li>\n<\/ul>\n<p style=\"text-align: left;\">T\u1ea5t c\u1ea3 d\u1eef li\u1ec7u trong AIS ph\u1ea3i \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a v\u00e0 vi\u1ec7c truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi l\u1ea1i v\u00e0 gi\u00e1m s\u00e1t. Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng v\u00e0o \u0111\u01b0\u1ee3c theo d\u00f5i.<\/p>\n<p style=\"text-align: left;\">AIS c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 kh\u1ecfi virus, tin t\u1eb7c, nh\u01b0ng nguy c\u01a1 b\u00ean trong v\u00e0 t\u1eeb b\u00ean ngo\u00e0i \u0111e d\u1ecda h\u1ec7 th\u1ed1ng b\u1ea3o m\u1eadt m\u1ea1ng. AIS c\u1ea7n \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 tr\u01b0\u1edbc c\u00e1c th\u1ea3m h\u1ecda nh\u01b0 h\u1ecfa ho\u1ea1n, l\u0169 l\u1ee5t, \u0111\u1ed9ng \u0111\u1ea5t, m\u1ea5t \u0111i\u1ec7n\u2026 l\u00e0m m\u1ea5t d\u1eef li\u1ec7u.<\/p>\n<h2 style=\"text-align: left;\">3. L\u1eddi k\u1ebft<\/h2>\n<p style=\"text-align: left;\">T\u1ea5t c\u1ea3 s\u00e1u th\u00e0nh ph\u1ea7n c\u1ee7a AIS ho\u1ea1t \u0111\u1ed9ng c\u00f9ng nhau \u0111\u1ec3 gi\u00fap c\u00e1c nh\u00e2n vi\u00ean ch\u1ee7 ch\u1ed1t thu th\u1eadp, l\u01b0u tr\u1eef, qu\u1ea3n l\u00fd, x\u1eed l\u00fd, truy xu\u1ea5t v\u00e0 b\u00e1o c\u00e1o d\u1eef li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. C\u00f3 m\u1ed9t AIS \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1ed1t v\u00e0 duy tr\u00ec t\u1ed1t, ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 ch\u00ednh x\u00e1c l\u00e0 m\u1ed9t th\u00e0nh ph\u1ea7n thi\u1ebft y\u1ebfu c\u1ee7a m\u1ed9t doanh nghi\u1ec7p th\u00e0nh c\u00f4ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/he-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/he-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/he-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=H%E1%BB%87%20th%E1%BB%91ng%20th%C3%B4ng%20tin%20k%E1%BA%BF%20to%C3%A1n%20trong%20doanh%20nghi%E1%BB%87p%20%28AIS%29&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fhe-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/he-thong-thong-tin-ke-toan-trong-doanh-nghiep-ais\/', 'H%E1%BB%87%20th%E1%BB%91ng%20th%C3%B4ng%20tin%20k%E1%BA%BF%20to%C3%A1n%20trong%20doanh%20nghi%E1%BB%87p%20%28AIS%29', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: https:\/\/www.investopedia.com, Ng\u01b0\u1eddi d\u1ecbch: T\u01b0\u01a1iNT, Cty FAST, 16-9-2021 1. 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