{"id":16145,"date":"2026-04-02T15:28:47","date_gmt":"2026-04-02T08:28:47","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=16145"},"modified":"2026-07-16T13:43:26","modified_gmt":"2026-07-16T06:43:26","slug":"ke-toan-hanh-chinh-su-nghiep","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/tu-van-nghe-nghiep\/ke-toan-hanh-chinh-su-nghiep","title":{"rendered":"K\u1ebf To\u00e1n H\u00e0nh Ch\u00ednh S\u1ef1 Nghi\u1ec7p \u2013 C\u00f4ng Vi\u1ec7c, Y\u00eau C\u1ea7u V\u00e0 L\u1ed9 Tr\u00ecnh Ph\u00e1t Tri\u1ec3n"},"content":{"rendered":"\n

Trong h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh c\u00f4ng t\u1ea1i Vi\u1ec7t Nam, m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec1u c\u1ea7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ri\u00eang \u0111\u1ec3 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong> (Public Sector Accounting) l\u00e0 v\u1ecb tr\u00ed ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi nh\u1eadn, theo d\u00f5i v\u00e0 b\u00e1o c\u00e1o to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng thu \u2013 chi t\u1ea1i c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n v\u00e0 t\u1ed5 ch\u1ee9c c\u00f4ng l\u1eadp. V\u1eady c\u1ee5 th\u1ec3 ngh\u1ec1 n\u00e0y l\u00e0m g\u00ec v\u00e0 c\u1ea7n nh\u1eefng g\u00ec \u0111\u1ec3 theo \u0111u\u1ed5i?<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\n

T\u1ed5ng quan nhanh v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p:<\/strong><\/p>\n

\u2013 L\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp: tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, vi\u1ec7n nghi\u00ean c\u1ee9u, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u2013 Tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 107\/2017\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

\u2013 Y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u b\u1eb1ng Cao \u0111\u1eb3ng chuy\u00ean ng\u00e0nh K\u1ebf to\u00e1n ho\u1eb7c T\u00e0i ch\u00ednh.<\/p>\n

\u2013 M\u1ee9c thu nh\u1eadp ph\u1ee5 thu\u1ed9c v\u00e0o ng\u1ea1ch c\u00f4ng ch\u1ee9c, th\u00e2m ni\u00ean v\u00e0 ph\u1ee5 c\u1ea5p khu v\u1ef1c.<\/p>\n<\/div>\n\n\n\n

1. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?<\/h2>\n\n\n\n

K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n chuy\u00ean bi\u1ec7t, \u00e1p d\u1ee5ng ri\u00eang cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p \u2013 n\u01a1i m\u1ee5c ti\u00eau ch\u00ednh l\u00e0 l\u1ee3i nhu\u1eadn \u2013 k\u1ebf to\u00e1n trong khu v\u1ef1c c\u00f4ng t\u1eadp trung v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN) theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o \u0111\u1ec1u tu\u00e2n theo Th\u00f4ng t\u01b0 107\/2017\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh, thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 19\/2006\/Q\u0110-BTC tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n

C\u00e1c \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p bao g\u1ed3m tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf, vi\u1ec7n nghi\u00ean c\u1ee9u, s\u1edf \u2013 ban \u2013 ng\u00e0nh c\u1ea5p t\u1ec9nh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i. M\u1ed7i \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo Ngh\u1ecb \u0111\u1ecbnh 60\/2021\/N\u0110-CP, t\u1eeb \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ebfn \u0111\u01a1n v\u1ecb do NSNN b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9.<\/p>\n\n\n\n

\n

K\u1ebf to\u00e1n vi\u00ean (Accountant) trong khu v\u1ef1c h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 ghi s\u1ed5 \u2013 m\u00e0 c\u00f2n \u0111\u00f3ng vai tr\u00f2 gi\u00e1m s\u00e1t vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch c\u00f4ng, g\u00f3p ph\u1ea7n v\u00e0o t\u00ednh minh b\u1ea1ch c\u1ee7a t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/p>\n<\/blockquote>\n\n\n\n

2. C\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/h2>\n\n\n\n

Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ea3m nh\u1eadn nhi\u1ec1u \u0111\u1ea7u vi\u1ec7c song h\u00e0nh. T\u00f9y quy m\u00f4 \u0111\u01a1n v\u1ecb, m\u1ed9t k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 ph\u1ee5 tr\u00e1ch m\u1ed9t m\u1ea3ng chuy\u00ean bi\u1ec7t ho\u1eb7c ki\u00eam nhi\u1ec7m nhi\u1ec1u ph\u1ea7n h\u00e0nh c\u00f9ng l\u00fac. Nh\u00ecn chung, c\u00f4ng vi\u1ec7c xoay quanh ba tr\u1ee5 c\u1ed9t: ghi nh\u1eadn ch\u1ee9ng t\u1eeb, l\u1eadp b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n

N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh \u2013 k\u1ebf to\u00e1n, c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n \u0111ang tuy\u1ec3n d\u1ee5ng<\/a> <\/em><\/strong>t\u1ea1i nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u00ean c\u1ea3 n\u01b0\u1edbc \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn th\u1ef1c t\u1ebf v\u1ec1 y\u00eau c\u1ea7u nh\u00e0 tuy\u1ec3n d\u1ee5ng.<\/p>\n\n\n\n

\n\n\n\n\n\n\n\n\n\n
Ph\u1ea7n h\u00e0nh k\u1ebf to\u00e1n<\/th>\nN\u1ed9i dung ch\u00ednh<\/th>\n<\/tr>\n<\/thead>\n
K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t & ti\u1ec1n g\u1eedi<\/td>\nTheo d\u00f5i thu \u2013 chi qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (KBNN), \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed<\/td>\nGhi nh\u1eadn ngu\u1ed3n NSNN c\u1ea5p, ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, ngu\u1ed3n vi\u1ec7n tr\u1ee3<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>\nQu\u1ea3n l\u00fd, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n theo Th\u00f4ng t\u01b0 45\/2018\/TT-BTC<\/td>\n<\/tr>\n
K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng & BHXH<\/td>\nT\u00ednh l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ng\u1ea1ch b\u1eadc<\/td>\n<\/tr>\n
L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh & quy\u1ebft to\u00e1n<\/td>\nB\u00e1o c\u00e1o B01-H, B02-H, B04-H theo quy \u0111\u1ecbnh; quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch cu\u1ed1i n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

Ngo\u00e0i c\u00e1c ph\u1ea7n h\u00e0nh k\u1ec3 tr\u00ean, k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f2n ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd h\u1ed3 s\u01a1 mua s\u1eafm, \u0111\u1ea5u th\u1ea7u v\u00e0 thanh l\u00fd t\u00e0i s\u1ea3n c\u00f4ng. Vi\u1ec7c t\u01b0\u01a1ng t\u00e1c th\u01b0\u1eddng xuy\u00ean v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u0169ng l\u00e0 \u0111\u1eb7c tr\u01b0ng c\u1ee7a v\u1ecb tr\u00ed n\u00e0y.<\/p>\n\n\n\n

3. Y\u00eau c\u1ea7u chuy\u00ean m\u00f4n v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft<\/h2>\n\n\n\n

\u0110\u1ec3 l\u00e0m k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, \u1ee9ng vi\u00ean c\u1ea7n \u0111\u00e1p \u1ee9ng c\u1ea3 y\u00eau c\u1ea7u v\u1ec1 b\u1eb1ng c\u1ea5p l\u1eabn k\u1ef9 n\u0103ng th\u1ef1c h\u00e0nh. Kh\u00e1c v\u1edbi khu v\u1ef1c t\u01b0 nh\u00e2n \u2013 n\u01a1i kinh nghi\u1ec7m th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 b\u00f9 \u0111\u1eafp b\u1eb1ng c\u1ea5p \u2013 khu v\u1ef1c c\u00f4ng y\u00eau c\u1ea7u ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o do g\u1eafn li\u1ec1n v\u1edbi ng\u1ea1ch c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c.<\/p>\n\n\n\n

Tr\u00ecnh \u0111\u1ed9 h\u1ecdc v\u1ea5n<\/h3>\n\n\n\n

T\u1ed1i thi\u1ec3u c\u1ea7n b\u1eb1ng Cao \u0111\u1eb3ng chuy\u00ean ng\u00e0nh K\u1ebf to\u00e1n, T\u00e0i ch\u00ednh ho\u1eb7c Ki\u1ec3m to\u00e1n. V\u1edbi v\u1ecb tr\u00ed k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, y\u00eau c\u1ea7u b\u1eb1ng \u0110\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u00e0 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ph\u00e9p. Nhi\u1ec1u \u0111\u01a1n v\u1ecb \u01b0u ti\u00ean \u1ee9ng vi\u00ean c\u00f3 ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam (Certified Public Accountant) ho\u1eb7c ho\u00e0n th\u00e0nh kh\u00f3a b\u1ed3i d\u01b0\u1ee1ng ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean theo Th\u00f4ng t\u01b0 77\/2019\/TT-BTC.<\/p>\n\n\n\n

K\u1ef9 n\u0103ng chuy\u00ean m\u00f4n v\u00e0 m\u1ec1m<\/h3>\n\n\n\n
\n

L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> K\u1ebf to\u00e1n khu v\u1ef1c c\u00f4ng ph\u1ea3i c\u1eadp nh\u1eadt li\u00ean t\u1ee5c c\u00e1c th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi. Ch\u1ec9 trong giai \u0111o\u1ea1n 2017\u20132024, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh h\u01a1n 15 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p. Ng\u01b0\u1eddi kh\u00f4ng ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt s\u1ebd g\u1eb7p kh\u00f3 kh\u0103n khi quy\u1ebft to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n.<\/p>\n<\/div>\n\n\n\n

V\u1ec1 chuy\u00ean m\u00f4n, k\u1ebf to\u00e1n vi\u00ean khu v\u1ef1c c\u00f4ng c\u1ea7n th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng nh\u01b0 MISA Mimosa (ph\u1ea7n m\u1ec1m ph\u1ed5 bi\u1ebfn nh\u1ea5t cho k\u1ebf to\u00e1n HCSN t\u1ea1i Vi\u1ec7t Nam), FAST Accounting ho\u1eb7c h\u1ec7 th\u1ed1ng TABMIS (H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 kho b\u1ea1c) do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc tri\u1ec3n khai. B\u00ean c\u1ea1nh \u0111\u00f3, k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng Excel n\u00e2ng cao \u0111\u1ec3 l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu, t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00e0 y\u00eau c\u1ea7u c\u01a1 b\u1ea3n.<\/p>\n\n\n\n

V\u1ec1 k\u1ef9 n\u0103ng m\u1ec1m, t\u00ednh c\u1ea9n th\u1eadn v\u00e0 tu\u00e2n th\u1ee7 quy tr\u00ecnh l\u00e0 hai y\u1ebfu t\u1ed1 h\u00e0ng \u0111\u1ea7u. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n s\u00e1ch c\u00f4ng n\u00ean m\u1ecdi sai s\u00f3t \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd. Kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c nh\u00f3m, giao ti\u1ebfp v\u1edbi nhi\u1ec1u b\u1ed9 ph\u1eadn v\u00e0 k\u1ef9 n\u0103ng so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh c\u0169ng r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\n\n\n\n

4. M\u1ee9c thu nh\u1eadp v\u00e0 ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

Thu nh\u1eadp c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 204\/2004\/N\u0110-CP (s\u1eeda \u0111\u1ed5i). Ngo\u00e0i l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p khu v\u1ef1c v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb ngu\u1ed3n t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

C\u1ee5 th\u1ec3, m\u1ee9c thu nh\u1eadp dao \u0111\u1ed9ng t\u00f9y theo ng\u1ea1ch v\u00e0 th\u00e2m ni\u00ean. K\u1ebf to\u00e1n vi\u00ean ng\u1ea1ch trung c\u1ea5p (m\u00e3 ng\u1ea1ch 06.032) kh\u1edfi \u0111i\u1ec3m v\u1edbi h\u1ec7 s\u1ed1 1,86 \u2013 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 5,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u00ednh theo m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf 2,34 tri\u1ec7u \u0111\u1ed3ng t\u1eeb 01\/07\/2024). K\u1ebf to\u00e1n vi\u00ean ng\u1ea1ch chuy\u00ean vi\u00ean (m\u00e3 ng\u1ea1ch 06.031) c\u00f3 h\u1ec7 s\u1ed1 t\u1eeb 2,34 \u0111\u1ebfn 4,98, thu nh\u1eadp th\u1ef1c nh\u1eadn t\u1eeb 7 \u0111\u1ebfn 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng t\u00f9y th\u00e2m ni\u00ean v\u00e0 ph\u1ee5 c\u1ea5p. K\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00eam ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m 0,2 theo Th\u00f4ng t\u01b0 163\/2013\/TT-BTC.<\/p>\n\n\n\n

\u0110i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd l\u00e0 nh\u00e2n s\u1ef1 khu v\u1ef1c c\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ea7y \u0111\u1ee7, l\u01b0\u01a1ng h\u01b0u theo th\u00e2m ni\u00ean v\u00e0 t\u00ednh \u1ed5n \u0111\u1ecbnh vi\u1ec7c l\u00e0m cao h\u01a1n so v\u1edbi nhi\u1ec1u v\u1ecb tr\u00ed t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong khu v\u1ef1c t\u01b0 nh\u00e2n. Tuy nhi\u00ean, m\u1ee9c l\u01b0\u01a1ng kh\u1edfi \u0111i\u1ec3m th\u01b0\u1eddng th\u1ea5p h\u01a1n so v\u1edbi doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n \u0111\u1ea7u s\u1ef1 nghi\u1ec7p.<\/p>\n\n\n\n

5. L\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn v\u00e0 ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p<\/h2>\n\n\n\n

L\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn c\u1ee7a k\u1ebf to\u00e1n vi\u00ean trong h\u1ec7 th\u1ed1ng h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p g\u1eafn li\u1ec1n v\u1edbi h\u1ec7 th\u1ed1ng ng\u1ea1ch c\u00f4ng ch\u1ee9c v\u00e0 qu\u00e1 tr\u00ecnh thi n\u00e2ng ng\u1ea1ch. \u0110\u00e2y l\u00e0 con \u0111\u01b0\u1eddng c\u00f3 t\u00ednh ch\u1ea5t b\u00e0i b\u1ea3n, r\u00f5 r\u00e0ng nh\u01b0ng \u0111\u00f2i h\u1ecfi s\u1ef1 ki\u00ean tr\u00ec v\u00e0 li\u00ean t\u1ee5c n\u00e2ng cao n\u0103ng l\u1ef1c.<\/p>\n\n\n\n

Giai \u0111o\u1ea1n \u0111\u1ea7u, sau khi tuy\u1ec3n d\u1ee5ng qua k\u1ef3 thi vi\u00ean ch\u1ee9c, k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u \u1edf ng\u1ea1ch trung c\u1ea5p ho\u1eb7c chuy\u00ean vi\u00ean t\u00f9y b\u1eb1ng c\u1ea5p. Sau 3\u20135 n\u0103m t\u00edch l\u0169y kinh nghi\u1ec7m v\u00e0 ho\u00e0n th\u00e0nh c\u00e1c ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng, k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 thi n\u00e2ng ng\u1ea1ch l\u00ean K\u1ebf to\u00e1n vi\u00ean ch\u00ednh (m\u00e3 ng\u1ea1ch 06.030) \u2013 v\u1ecb tr\u00ed c\u00f3 quy\u1ec1n h\u1ea1n l\u1edbn h\u01a1n trong ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o v\u00e0 tham m\u01b0u t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

\u1ede c\u1ea5p cao h\u01a1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng (Chief Accountant) l\u00e0 m\u1ee5c ti\u00eau ph\u1ed5 bi\u1ebfn nh\u1ea5t. V\u1ecb tr\u00ed n\u00e0y y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u 5 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, b\u1eb1ng \u0110\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u00e0 ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng. M\u1ed9t s\u1ed1 k\u1ebf to\u00e1n vi\u00ean c\u00f3 n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd xu\u1ea5t s\u1eafc c\u00f2n chuy\u1ec3n sang v\u1ecb tr\u00ed Tr\u01b0\u1edfng ph\u00f2ng T\u00e0i ch\u00ednh \u2013 K\u1ebf ho\u1ea1ch ho\u1eb7c Ph\u00f3 Gi\u00e1m \u0111\u1ed1c ph\u1ee5 tr\u00e1ch t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/p>\n\n\n\n

\n

L\u1eddi khuy\u00ean ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p:<\/strong> Ngo\u00e0i con \u0111\u01b0\u1eddng th\u0103ng ti\u1ebfn trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb, k\u1ebf to\u00e1n vi\u00ean h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i b\u1eb1ng c\u00e1ch thi ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam, tham gia \u0111\u1ed9i ng\u0169 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i sang v\u1ecb tr\u00ed k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (DNNN) \u2013 n\u01a1i c\u01a1 ch\u1ebf l\u01b0\u01a1ng linh ho\u1ea1t h\u01a1n nh\u01b0ng v\u1eabn gi\u1eef t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a khu v\u1ef1c c\u00f4ng.<\/p>\n<\/div>\n\n\n\n

6. So s\u00e1nh k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/h2>\n\n\n\n

Nhi\u1ec1u ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng ph\u00e2n v\u00e2n gi\u1eefa vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p hay doanh nghi\u1ec7p t\u01b0 nh\u00e2n. M\u1ed7i h\u01b0\u1edbng \u0111i c\u00f3 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng m\u1ee5c ti\u00eau ngh\u1ec1 nghi\u1ec7p kh\u00e1c nhau.<\/p>\n\n\n\n

K\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf), v\u1edbi h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3 so v\u1edbi k\u1ebf to\u00e1n HCSN. Doanh nghi\u1ec7p t\u1eadp trung v\u00e0o doanh thu \u2013 chi ph\u00ed \u2013 l\u1ee3i nhu\u1eadn, trong khi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p t\u1eadp trung v\u00e0o ngu\u1ed3n kinh ph\u00ed \u2013 chi ho\u1ea1t \u0111\u1ed9ng \u2013 quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch.<\/p>\n\n\n\n

V\u1ec1 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c, k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u00f2i h\u1ecfi t\u1ed1c \u0111\u1ed9 x\u1eed l\u00fd nhanh, linh ho\u1ea1t v\u00e0 ch\u1ecbu \u00e1p l\u1ef1c doanh s\u1ed1. Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ec1 cao t\u00ednh ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 quy tr\u00ecnh v\u00e0 \u1ed5n \u0111\u1ecbnh l\u00e2u d\u00e0i. Ng\u01b0\u1eddi \u01b0u ti\u00ean s\u1ef1 \u1ed5n \u0111\u1ecbnh, m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c c\u00f3 gi\u1edd gi\u1ea5c r\u00f5 r\u00e0ng v\u00e0 ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m \u0111\u1ea7y \u0111\u1ee7 s\u1ebd ph\u00f9 h\u1ee3p h\u01a1n v\u1edbi khu v\u1ef1c c\u00f4ng. Ng\u01b0\u1eddi mu\u1ed1n thu nh\u1eadp t\u0103ng nhanh v\u00e0 th\u1eed th\u00e1ch \u0111a d\u1ea1ng c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc khu v\u1ef1c t\u01b0 nh\u00e2n.<\/p>\n\n\n\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 to\u00e0n c\u1ea3nh ng\u00e0nh k\u1ebf to\u00e1n v\u00e0 c\u00e1c h\u01b0\u1edbng \u0111i sau khi t\u1ed1t nghi\u1ec7p, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i vi\u1ebft ng\u00e0nh k\u1ebf to\u00e1n<\/a> tr\u00ean CareerLink.<\/p>\n\n\n\n

7. Th\u1ecb tr\u01b0\u1eddng ngh\u1ec1 K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p tr\u00ean CareerLink (2026)<\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ee9c tranh t\u1ed5ng quan th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1eadp nh\u1eadt t\u1eeb CareerLink n\u0103m 2026. S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh tin \u0111\u0103ng th\u1ef1c t\u1ebf v\u00e0 l\u00e0 tham chi\u1ebfu h\u1eefu \u00edch cho \u1ee9ng vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1 nghi\u1ec7p.<\/p>\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/th>D\u1eef li\u1ec7u CareerLink 2026<\/th><\/tr>\n<\/thead>\n
T\u1ed5ng s\u1ed1 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf<\/strong><\/td>306 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf tr\u00ean CareerLink 2026<\/td><\/tr>\n
M\u1ee9c l\u01b0\u01a1ng tham chi\u1ebfu theo c\u1ea5p b\u1eadc<\/strong><\/td>Trung b\u00ecnh:<\/strong> Trung b\u00ecnh 13 tri\u1ec7u\/th\u00e1ng
Theo c\u1ea5p b\u1eadc:<\/strong>
\u2013 K\u1ebf to\u00e1n vi\u00ean 8\u201312 tri\u1ec7u
\u2013 Senior 14\u201320 tri\u1ec7u
\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng 25\u201345 tri\u1ec7u\/th\u00e1ng<\/td><\/tr>\n
Top v\u1ecb tr\u00ed c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tuy\u1ec3n nhi\u1ec1u<\/strong><\/td>\u2013 H\u1ed3 Ch\u00ed Minh
\u2013 H\u00e0 N\u1ed9i
\u2013 \u0110\u00e0 N\u1eb5ng
\u2013 Long An
\u2013 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Khu v\u1ef1c tuy\u1ec3n d\u1ee5ng t\u1eadp trung<\/strong><\/td>\u2013 H\u1ed3 Ch\u00ed Minh
\u2013 H\u00e0 N\u1ed9i
\u2013 \u0110\u00e0 N\u1eb5ng
\u2013 Long An
\u2013 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Doanh nghi\u1ec7p \u0111\u0103ng tuy\u1ec3n ti\u00eau bi\u1ec3u<\/strong><\/td>\u2013 CareerLink’s Client
\u2013 C\u00d4NG TY TNHH C\u00d4NG NGH\u1ec6 TANIXA
\u2013 C\u00f4ng Ty TNHH \u0110\u1ea1i L\u00fd Thu\u1ebf H\u1ee3p Lu\u1eadt
\u2013 C\u00f4ng Ty C\u1ed5 Ph\u1ea7n T\u1eadp \u0110o\u00e0n Minh Anh (MIAN GROUP)
\u2013 C\u00f4ng Ty TNHH Th\u1eddi Trang & M\u1ef9 Ph\u1ea9m \u00c2u Ch\u00e2u (Au Chau Fashion & Cosmetic Company – ACFC)<\/td><\/tr>\n
K\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean<\/strong><\/td>\u2013 Ph\u1ea7n m\u1ec1m Misa SME, Fast, Bravo
\u2013 Hi\u1ec3u Lu\u1eadt Thu\u1ebf GTGT\/TNDN\/TNCN
\u2013 Th\u00f4ng t\u01b0 78\/2021 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed
\u2013 VAS (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam)
\u2013 Excel: VLOOKUP, PivotTable, SUMIFS<\/td><\/tr>\n
Xu h\u01b0\u1edbng tuy\u1ec3n d\u1ee5ng 2026<\/strong><\/td>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021 v\u00e0 chu\u1ea9n IFRS \u0111ang \u0111\u1ea9y nhu c\u1ea7u k\u1ebf to\u00e1n hi\u1ec3u c\u1ea3 2 chu\u1ea9n (VAS + IFRS).<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
\n

G\u1ee3i \u00fd t\u1eeb d\u1eef li\u1ec7u CareerLink 2026<\/strong><\/p>\n

\u2013 \u1ee8ng vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 c\u00e1 nh\u00e2n v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf trong tin \u0111\u0103ng m\u1edbi nh\u1ea5t t\u1ea1i chuy\u00ean m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u2013 M\u1ee9c l\u01b0\u01a1ng tr\u00ean l\u00e0 d\u1ea3i tham chi\u1ebfu \u2014 thu nh\u1eadp th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c quy m\u00f4 doanh nghi\u1ec7p, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 kinh nghi\u1ec7m c\u1ee5 th\u1ec3.<\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 ch\u1ee9ng ch\u1ec9 chuy\u00ean ng\u00e0nh v\u00e0 ngo\u1ea1i ng\u1eef l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 v\u01b0\u1ee3t l\u00ean trung v\u1ecb l\u01b0\u01a1ng.<\/p>\n<\/div>\n\n\n

8. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 c\u1ea7n ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 kh\u00f4ng?<\/em><\/strong><\/p>\n

V\u1edbi v\u1ecb tr\u00ed k\u1ebf to\u00e1n vi\u00ean th\u00f4ng th\u01b0\u1eddng, kh\u00f4ng b\u1eaft bu\u1ed9c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n. Tuy nhi\u00ean, k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng k\u1ebf to\u00e1n tr\u01b0\u1edfng theo Th\u00f4ng t\u01b0 199\/2011\/TT-BTC. Ngo\u00e0i ra, ch\u1ee9ng ch\u1ec9 CPA Vi\u1ec7t Nam l\u00e0 l\u1ee3i th\u1ebf khi thi n\u00e2ng ng\u1ea1ch ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i v\u1ecb tr\u00ed.<\/p>\n

2. H\u1ecdc ng\u00e0nh g\u00ec \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp?<\/em><\/strong><\/p>\n

C\u00e1c ng\u00e0nh ph\u00f9 h\u1ee3p bao g\u1ed3m K\u1ebf to\u00e1n, T\u00e0i ch\u00ednh, Ki\u1ec3m to\u00e1n ho\u1eb7c T\u00e0i ch\u00ednh c\u00f4ng t\u1ea1i c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc c\u00f3 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o c\u00f4ng nh\u1eadn. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng c\u00f3 chuy\u00ean ng\u00e0nh ri\u00eang v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng nh\u01b0 H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n ho\u1eb7c \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM.<\/p>\n

3. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n sang l\u00e0m k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u00f4ng?<\/em><\/strong><\/p>\n

Ho\u00e0n to\u00e0n c\u00f3 th\u1ec3, nh\u01b0ng c\u1ea7n th\u1eddi gian th\u00edch nghi v\u00ec h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n kh\u00e1c bi\u1ec7t \u0111\u00e1ng k\u1ec3. Ng\u01b0\u1eddi chuy\u1ec3n \u0111\u1ed5i n\u00ean b\u1ed5 sung ki\u1ebfn th\u1ee9c v\u1ec1 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 th\u1ef1c h\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u01b0 MISA SME, SAP ho\u1eb7c Oracle Financials.<\/p>\n

Ngh\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/strong> ph\u00f9 h\u1ee3p v\u1edbi ng\u01b0\u1eddi y\u00eau th\u00edch s\u1ef1 \u1ed5n \u0111\u1ecbnh, c\u00f3 t\u00ednh c\u1ea9n th\u1eadn v\u00e0 s\u1eb5n s\u00e0ng g\u1eafn b\u00f3 l\u00e2u d\u00e0i v\u1edbi khu v\u1ef1c c\u00f4ng. D\u00f9 m\u1ee9c kh\u1edfi \u0111i\u1ec3m v\u1ec1 thu nh\u1eadp c\u00f3 ph\u1ea7n khi\u00eam t\u1ed1n so v\u1edbi khu v\u1ef1c t\u01b0 nh\u00e2n, b\u00f9 l\u1ea1i, ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m, l\u01b0\u01a1ng h\u01b0u v\u00e0 t\u00ednh \u1ed5n \u0111\u1ecbnh vi\u1ec7c l\u00e0m l\u00e0 nh\u1eefng l\u1ee3i th\u1ebf \u0111\u00e1ng c\u00e2n nh\u1eafc. V\u1edbi l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn r\u00f5 r\u00e0ng qua h\u1ec7 th\u1ed1ng ng\u1ea1ch b\u1eadc, k\u1ebf to\u00e1n vi\u00ean khu v\u1ef1c c\u00f4ng c\u00f3 th\u1ec3 ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p b\u1ec1n v\u1eefng n\u1ebfu li\u00ean t\u1ee5c trau d\u1ed3i chuy\u00ean m\u00f4n v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi.<\/p>\n

Minh An<\/strong><\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. M\u1ee9c thu nh\u1eadp v\u00e0 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo \u0111\u01a1n v\u1ecb, \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ch\u00ednh s\u00e1ch hi\u1ec7n h\u00e0nh. B\u1ea1n \u0111\u1ecdc n\u00ean t\u00ecm hi\u1ec3u th\u00eam t\u1eeb c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ed1ng nh\u01b0 B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u01a1n v\u1ecb tuy\u1ec3n d\u1ee5ng tr\u1ef1c ti\u1ebfp.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec, c\u00f4ng vi\u1ec7c h\u1eb1ng ng\u00e0y, y\u00eau c\u1ea7u chuy\u00ean m\u00f4n v\u00e0 l\u1ed9 tr\u00ecnh th\u0103ng ti\u1ebfn t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp Vi\u1ec7t Nam.<\/p>\n","protected":false},"author":58,"featured_media":16202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-16145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-kien-thuc-nganh"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/16145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=16145"}],"version-history":[{"count":19,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/16145\/revisions"}],"predecessor-version":[{"id":25994,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/16145\/revisions\/25994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/16202"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=16145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=16145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=16145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}