{"id":7479,"date":"2021-08-01T20:09:12","date_gmt":"2021-08-01T13:09:12","guid":{"rendered":"https:\/\/soa.dotv.vn\/?p=7479"},"modified":"2021-08-02T08:22:22","modified_gmt":"2021-08-02T01:22:22","slug":"toa-dam-truc-tuyen-xay-dung-tai-lieu-va-dao-tao-cac-chuan-muc-ke-toan-cong-viet-nam-vpsas","status":"publish","type":"post","link":"https:\/\/soa.dotv.vn\/tin-tuc\/toa-dam-truc-tuyen-xay-dung-tai-lieu-va-dao-tao-cac-chuan-muc-ke-toan-cong-viet-nam-vpsas\/","title":{"rendered":"T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn \u201cX\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u v\u00e0 \u0110\u00e0o t\u1ea1o c\u00e1c chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam (VPSAS)\u201d"},"content":{"rendered":"

Trong khu\u00f4n kh\u1ed5 tri\u1ec3n khai \u0110\u1ec1 \u00e1n c\u00f4ng b\u1ed1 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n c\u00f4ng (CMKTC) Vi\u1ec7t Nam, ng\u00e0y 16\/7\/2021, C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u2013 B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM v\u00e0 tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p TP.HCM \u0111\u00e3 t\u1ed5 ch\u1ee9c bu\u1ed5i T\u1ecda \u0111\u00e0m tr\u1ef1c tuy\u1ebfn<\/em><\/strong> v\u1ec1 \u201cX\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u v\u00e0 \u0110\u00e0o t\u1ea1o c\u00e1c chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam (VPSAS)\u201d.<\/em><\/strong><\/p>\n

Theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1299\/Q\u0110-BTC ng\u00e0y 31\/7\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, giai \u0111o\u1ea1n t\u1eeb n\u0103m 2021 \u0111\u1ebfn 2024, B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn s\u1ebd ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 21 CMKTC Vi\u1ec7t Nam. Hi\u1ec7n nay, 05 chu\u1ea9n m\u1ef1c ban h\u00e0nh \u0111\u1ee3t 1 \u0111\u00e3 ho\u00e0n th\u00e0nh d\u1ef1 th\u1ea3o v\u00e0 chu\u1ea9n b\u1ecb \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong n\u0103m 2021, bao g\u1ed3m: Chu\u1ea9n m\u1ef1c s\u1ed1 1 \u2013 Tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; Chu\u1ea9n m\u1ef1c s\u1ed1 2 \u2013 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7; Chu\u1ea9n m\u1ef1c s\u1ed1 12 \u2013 H\u00e0ng t\u1ed3n kho; Chu\u1ea9n m\u1ef1c s\u1ed1 17 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n, nh\u00e0 x\u01b0\u1edfng, thi\u1ebft b\u1ecb; Chu\u1ea9n m\u1ef1c s\u1ed1 31 \u2013 T\u00e0i s\u1ea3n v\u00f4 h\u00ecnh. \u0110\u1ec3 h\u1ec7 th\u1ed1ng CMKTC Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3 th\u00ec vi\u1ec7c tri\u1ec3n khai c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan bao g\u1ed3m c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd, c\u00e1n b\u1ed9 k\u1ebf to\u00e1n \u0111ang l\u00e0m vi\u1ec7c trong c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c khu v\u1ef1c c\u00f4ng, sinh vi\u00ean c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc thu\u1ed9c c\u00e1c chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u.<\/p>\n

V\u1edbi m\u1ee5c ti\u00eau n\u00e0y, T\u1ecda \u0111\u00e0m \u201cX\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u v\u00e0 \u0110\u00e0o t\u1ea1o c\u00e1c chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam (VPSAS)\u201d \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ef1c tuy\u1ebfn v\u00e0o ng\u00e0y 16\/7\/2021. Tham d\u1ef1 T\u1ecda \u0111\u00e0m, g\u1ed3m c\u00f3: Ban l\u00e3nh \u0111\u1ea1o v\u00e0 \u0111\u1ea1i di\u1ec7n c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n \u2013 B\u1ed9 T\u00e0i ch\u00ednh; \u0111\u1ea1i di\u1ec7n Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM g\u1ed3m c\u00f3 TS. B\u00f9i Quang H\u00f9ng \u2013 Ph\u00f3 hi\u1ec7u tr\u01b0\u1edfng, TS. Tr\u1ea7n Anh Hoa \u2013 Tr\u01b0\u1edfng khoa K\u1ebf to\u00e1n, TS. Nguy\u1ec5n Ph\u01b0\u1edbc B\u1ea3o \u1ea4n \u2013 Ph\u00f3 Tr\u01b0\u1edfng khoa K\u1ebf to\u00e1n v\u00e0 \u0111\u1ea1i di\u1ec7n Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p TP.HCM; c\u00f9ng v\u1edbi s\u1ef1 tham gia c\u1ee7a h\u01a1n 150 gi\u1ea3ng vi\u00ean v\u00e0 c\u00e1c nh\u00e0 nghi\u00ean c\u1ee9u \u0111\u1ebfn t\u1eeb c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc ph\u00eda Nam v\u00e0 Trung b\u1ed9.<\/p>\n

\"\"<\/p>\n

Ph\u00e1t bi\u1ec3u khai m\u1ea1c, ch\u1ee7 tr\u00ec bu\u1ed5i T\u1ecda \u0111\u00e0m, PGS.TS. L\u01b0u \u0110\u1ee9c Tuy\u00ean \u2013 Ph\u00f3 C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n ch\u00e0o m\u1eebng c\u00e1c \u0111\u1ea1i bi\u1ec3u tham d\u1ef1 T\u1ecda \u0111\u00e0m v\u00e0 cho bi\u1ebft B\u1ed9 t\u00e0i ch\u00ednh \u0111ang tri\u1ec3n khai x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng\u00a0CMKTC Vi\u1ec7t Nam theo h\u01b0\u1edbng ho\u00e0 h\u1ee3p chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n lu\u1eadt K\u1ebf to\u00e1n Vi\u1ec7t Nam. Tuy nhi\u00ean, v\u1ea5n \u0111\u1ec1 B\u1ed9 t\u00e0i ch\u00ednh \u0111ang tr\u0103n tr\u1edf l\u00e0 vi\u1ec7c x\u00e2y d\u1ef1ng b\u1ed9 t\u00e0i li\u1ec7u v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o CMKTC Vi\u1ec7t Nam nh\u01b0 th\u1ebf n\u00e0o cho hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam hi\u1ec7n nay.<\/p>\n

TS. B\u00f9i Quang H\u00f9ng \u2013 Ph\u00f3 hi\u1ec7u tr\u01b0\u1edfng Dubai Palace c\u0169ng kh\u1eb3ng \u0111\u1ecbnh \u00fd ngh\u0129a, s\u1ef1 c\u1ea5p thi\u1ebft c\u1ee7a T\u1ecda \u0111\u00e0m n\u00f3i ri\u00eang v\u00e0 CMKTC trong \u0111\u00e0o t\u1ea1o cho sinh vi\u00ean t\u1ea1i c\u00e1c tr\u01b0\u1eddng trong t\u01b0\u01a1ng lai. TS. B\u00f9i Quang H\u00f9ng b\u00e0y t\u1ecf ni\u1ec1m vinh d\u1ef1 khi Nh\u00e0 tr\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u1ed1i h\u1ee3p c\u00f9ng B\u1ed9 t\u00e0i ch\u00ednh, c\u00e1c chuy\u00ean gia g\u00f3p \u00fd ho\u00e0n thi\u1ec7n CMKTC Vi\u1ec7t Nam v\u00e0 mong mu\u1ed1n s\u1ebd \u0111\u1ed3ng h\u00e0nh v\u1edbi B\u1ed9 t\u00e0i ch\u00ednh tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c theo khu\u00f4n kh\u1ed5 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1299 Q\u0110-BTC.<\/p>\n

T\u1ea1i T\u1ecda \u0111\u00e0m, b\u00e0 Tr\u1ea7n Thu H\u01b0\u01a1ng \u2013 Tr\u01b0\u1edfng ph\u00f2ng K\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u1ee7a C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n gi\u1edbi thi\u1ec7u kh\u00e1i qu\u00e1t v\u1ec1 m\u1ee5c ti\u00eau, l\u1ed9 tr\u00ecnh \u0111\u1ec1 \u00e1n x\u00e2y d\u1ef1ng CMKTC Vi\u1ec7t Nam, v\u00e0 05 CMKTC \u0111\u00e3 ho\u00e0n thi\u1ec7n trong giai \u0111o\u1ea1n \u0111\u1ea7u c\u1ee7a \u0111\u1ec1 \u00e1n.<\/p>\n

\"\"<\/p>\n

Tham lu\u1eadn t\u1eeb C\u1ee5c Qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n<\/em><\/p>\n

\u0110\u1ed3ng th\u1eddi, c\u00e1c nh\u00e0 nghi\u00ean c\u1ee9u, gi\u1ea3ng vi\u00ean \u0111\u1ebfn t\u1eeb c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u0169ng tr\u00ecnh b\u00e0y c\u00e1c tham lu\u1eadn xoay quanh c\u00e1c ch\u1ee7 \u0111\u1ec1 ch\u00ednh v\u1ec1 x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp v\u00e0 \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n c\u00f4ng, bao g\u1ed3m: \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng v\u00e0 nh\u1eefng gi\u1ea3i ph\u00e1p cho \u0111\u00e0o t\u1ea1o CMKTC hi\u1ec7n nay; \u0111\u1ed5i m\u1edbi ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n c\u00f4ng \u0111\u00e1p \u1ee9ng ngu\u1ed3n nh\u00e2n l\u1ef1c khu v\u1ef1c c\u00f4ng \u1edf Vi\u1ec7t Nam; c\u00e1c y\u00eau c\u1ea7u trong ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o CMKTC trong th\u1eddi k\u1ef3 h\u1ed9i nh\u1eadp t\u1ea1i Vi\u1ec7t Nam; v\u00e0 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 tr\u00ecnh \u0111\u1ed9 c\u1ee7a \u0111\u1ed9i ng\u0169 gi\u1ea3ng vi\u00ean gi\u1ea3ng d\u1ea1y k\u1ebf to\u00e1n c\u00f4ng.<\/p>\n

Ngo\u00e0i ra c\u00e1c \u0111\u1ea1i bi\u1ec3u c\u0169ng th\u1ea3o lu\u1eadn m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn chu\u1ea9n m\u1ef1c nh\u01b0 th\u1ef1c tr\u1ea1ng l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng v\u00e0 m\u1ed9t s\u1ed1 g\u00f3p \u00fd nh\u1eb1m ho\u00e0n thi\u1ec7n CMKTC Vi\u1ec7t Nam v\u1ec1 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

\"\"<\/p>\n

M\u1ed9t tham\u00a0lu\u1eadn tr\u00ecnh b\u00e0y t\u1ea1i t\u1ecda \u0111\u00e0m<\/em><\/p>\n

Bu\u1ed5i T\u1ecda \u0111\u00e0m \u0111\u00e3 di\u1ec5n ra th\u00e0nh c\u00f4ng t\u1ed1t \u0111\u1eb9p, thu h\u00fat \u0111\u01b0\u1ee3c s\u1ef1 tham gia c\u0169ng nh\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p thi\u1ebft th\u1ef1c t\u1eeb c\u00e1c \u0111\u1ea1i bi\u1ec3u tham gia. T\u1ecda \u0111\u00e0m trao \u0111\u1ed5i c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn b\u1ed9 chu\u1ea9n m\u1ef1c \u0110\u1ee3t 2 d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c trong th\u1eddi gian t\u1edbi trong khu\u00f4n kh\u1ed5 \u0111\u1ec1 \u00e1n c\u00f4ng b\u1ed1 h\u1ec7 th\u1ed1ng CMKTC Vi\u1ec7t Nam giai \u0111o\u1ea1n 2020-2024.<\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung t\u00f3m t\u1eaft c\u1ee7a 5 b\u00e0i tham lu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y t\u1ea1i T\u1ecda \u0111\u00e0m:<\/p>\n

    \n
  1. M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ec1 xu\u1ea5t v\u1ec1 qu\u00e1 tr\u00ecnh tri\u1ec3n khai \u0111\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam <\/em><\/li>\n<\/ol>\n

    PGS.TS. Mai Th\u1ecb Ho\u00e0ng Minh \u2013 \u0110\u1ea1i h\u1ecdc Kinh T\u1ebf TP.HCM<\/p>\n

    T\u00f3m t\u1eaft<\/p>\n

    K\u1ebf to\u00e1n c\u00f4ng l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c quan tr\u1ecdng trong n\u1ec1n kinh t\u1ebf nh\u1eb1m t\u1ea1o l\u1eadp, cung c\u1ea5p th\u00f4ng tin k\u1ebf to\u00e1n c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng mang t\u00ednh minh b\u1ea1ch. N\u1ebfu nh\u01b0 h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n n\u00e0y c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng b\u1ed9 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng v\u00e0o qu\u00e1 tr\u00ecnh thao t\u00e1c tr\u00ean th\u1ef1c t\u1ebf th\u00ec s\u1ebd gi\u00fap n\u00e2ng cao t\u00ednh hi\u1ec7u l\u1ef1c trong vi\u1ec7c s\u1eed d\u1ee5ng kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nh\u1eefng c\u00f4ng vi\u1ec7c, ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 do nh\u00e0 n\u01b0\u1edbc giao ph\u00f3. Th\u00f4ng qua vi\u1ec7c r\u00e0 so\u00e1t c\u00e1c nghi\u00ean c\u1ee9u c\u00f3 li\u00ean quan c\u00f9ng v\u1edbi nh\u1eefng nh\u1eadn \u0111\u1ecbnh v\u1ec1 th\u1ef1c tr\u1ea1ng hi\u1ec7n nay, b\u00e0i vi\u1ebft \u0111\u00e3 r\u00e0 so\u00e1t \u0111\u01b0\u1ee3c th\u1ef1c tr\u1ea1ng v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng t\u1ea1i Vi\u1ec7t Nam c\u00f9ng v\u1edbi 10 gi\u1ea3i ph\u00e1p ch\u00ednh li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh tri\u1ec3n khai li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam d\u1ef1 ki\u1ebfn ban h\u00e0nh trong th\u1eddi gian t\u1edbi.<\/p>\n

      \n
    1. \u0110\u1ed5i m\u1edbi ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n c\u00f4ng \u0111\u00e1p \u1ee9ng ngu\u1ed3n nh\u00e2n l\u1ef1c khu v\u1ef1c c\u00f4ng \u1edf <\/em>V<\/em>i\u1ec7t <\/em>N<\/em>am<\/em><\/li>\n<\/ol>\n

      ThS. L\u00ea Ho\u00e0ng Ph\u01b0\u01a1ng \u2013 \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p TP.HCM<\/p>\n

      TS. Nguy\u1ec5n Th\u1ecb Thu Ho\u00e0n \u2013 \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p TP.HCM<\/p>\n

      T\u00f3m t\u1eaft<\/p>\n

      Nghi\u00ean c\u1ee9u ph\u1ea3n \u1ea3nh th\u1ef1c tr\u1ea1ng x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o K\u1ebf to\u00e1n C\u00f4ng c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng \u0110H \u1edf Vi\u1ec7t Nam c\u00f3 \u0111\u00e1p \u1ee9ng ngu\u1ed3n nh\u00e2n l\u1ef1c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n c\u00f4ng trong giai \u0111o\u1ea1n hi\u1ec7n nay t\u1eeb \u0111\u00f3 \u0111\u01b0a ra m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ed5i m\u1edbi v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n C\u00f4ng nh\u1eb1m g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Nghi\u00ean c\u1ee9u \u0111\u01b0\u1ee3c tri\u1ec3n khai d\u1ef1a tr\u00ean ph\u01b0\u01a1ng ph\u00e1p l\u00fd thuy\u1ebft n\u1ec1n t\u1ea3ng, k\u1ebft h\u1ee3p ph\u01b0\u01a1ng ph\u00e1p kh\u1ea3o s\u00e1t v\u1edbi c\u00e1c c\u00f4ng c\u1ee5 ph\u00e2n t\u00edch th\u1ed1ng k\u00ea m\u00f4 t\u1ea3, \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u1ed5ng quan v\u1ec1 c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n c\u00f4ng t\u1ea1i c\u00e1c tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc.<\/p>\n

        \n
      1. Ph\u00e2n t\u00edch th\u1ef1c tr\u1ea1ng l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng & m\u1ed9t s\u1ed1 g\u00f3p \u00fd nh\u1eb1m ho\u00e0n thi\u1ec7n chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng vi\u1ec7t nam v\u1ec1 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em><\/li>\n<\/ol>\n

        TS. Cao Th\u1ecb C\u1ea9m V\u00e2n \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c t\u1ebf S\u00e0i G\u00f2n<\/p>\n

        ThS. Tr\u01b0\u01a1ng \u00c1 B\u00ecnh \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c t\u1ebf S\u00e0i G\u00f2n<\/p>\n

        T\u00f3m t\u1eaft<\/p>\n

        C\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f4ng theo h\u01b0\u1edbng v\u1eadn d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n C\u00f4ng qu\u1ed1c t\u1ebf (International Public Sector Accounting Standard – IPSAS) \u0111\u00e3 tr\u1edf th\u00e0nh xu h\u01b0\u1edbng chung c\u1ee7a h\u1ea7u h\u1ebft c\u00e1c qu\u1ed1c gia tr\u00ean con \u0111\u01b0\u1eddng h\u1ed9i nh\u1eadp. IPSAS l\u00e0 m\u1ed9t t\u1eadp h\u1ee3p nh\u1eefng quy \u0111\u1ecbnh c\u00f3 t\u00ednh nguy\u00ean t\u1eafc v\u00e0 m\u1ef1c th\u01b0\u1edbc theo m\u1ed9t khu\u00f4n m\u1eabu chung \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c khu v\u1ef1c c\u00f4ng tr\u00ean to\u00e0n th\u1ebf gi\u1edbi trong vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Do \u0111\u00f3, x\u00e2y d\u1ef1ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n C\u00f4ng Vi\u1ec7t Nam (Vietnam Public Sector Accounting Standard – VPSAS) theo \u0111\u1ec1 \u00e1n ban h\u00e0nh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1299\/Q\u0110 \u2013 BTC ng\u00e0y 31\/07\/2019 tr\u00ean c\u01a1 s\u1edf v\u1eadn d\u1ee5ng IPSAS l\u00e0 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u00fang \u0111\u1eafn c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc, nh\u1eb1m t\u1ea1o n\u00ean m\u1ed9t khu\u00f4n m\u1eabu chung cho ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam, h\u01b0\u1edbng \u0111\u1ebfn s\u1ef1 th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1c qu\u1ed1c gia trong khu v\u1ef1c v\u00e0 tr\u00ean th\u1ebf gi\u1edbi v\u1ec1 \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh T\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc. D\u1ef1 th\u1ea3o Th\u00f4ng t\u01b0 ban h\u00e0nh 5 VPSAS \u0111\u1ee3t 1 theo l\u1ed9 tr\u00ecnh c\u1ee7a \u0111\u1ec1 \u00e1n c\u0169ng v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1. Trong ph\u1ea1m vi nghi\u00ean c\u1ee9u c\u1ee7a b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch th\u1ef1c tr\u1ea1ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n \u00e1p d\u1ee5ng trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f4ng Vi\u1ec7t Nam, nh\u1eadn di\u1ec7n nh\u1eefng v\u1ea5n \u0111\u1ec1 b\u1ea5t c\u1eadp, \u0111\u1ec1 xu\u1ea5t m\u1ed9t s\u1ed1 \u00fd ki\u1ebfn nh\u1eb1m ho\u00e0n thi\u1ec7n n\u1ed9i dung VPSAS s\u1ed1 1, g\u00f3p ph\u1ea7n \u0111\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea3 thi trong \u00e1p d\u1ee5ng th\u1ef1c ti\u1ec5n.<\/p>\n

          \n
        1. Tri\u1ec3n v\u1ecdng ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n trong khu v\u1ef1c c\u00f4ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 t\u1ea1i <\/em>V<\/em>i\u1ec7t <\/em>N<\/em>am<\/em><\/li>\n<\/ol>\n

          PGS.TS. Mai Th\u1ecb Ho\u00e0ng Minh \u2013 \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP H\u1ed3 Ch\u00ed Minh<\/p>\n

          TS. \u0110\u1eadu Th\u1ecb Kim Thoa \u2013 \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP H\u1ed3 Ch\u00ed Minh<\/p>\n

          TS. Ph\u1ea1m Tr\u00e0 Lam \u2013 \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP H\u1ed3 Ch\u00ed Minh<\/p>\n

          T\u00f3m t\u1eaft<\/p>\n

          Nhu c\u1ea7u c\u1ee7a c\u00f4ng ch\u00fang v\u00e0 c\u00e1c b\u00ean li\u00ean quan \u0111\u1ed1i v\u1edbi s\u1ef1 minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 ng\u00e0y c\u00e0ng gia t\u0103ng trong b\u1ed1i c\u1ea3nh c\u1ee7a to\u00e0n c\u1ea7u h\u00f3a \u0111\u00e3 \u0111\u1eb7t ra nh\u1eefng th\u00e1ch th\u1ee9c cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb t\u1ed5 ch\u1ee9c c\u00f4ng. C\u00f4ng t\u00e1c k\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 \u0111\u00e1ng k\u1ec3 cho m\u1ee5c ti\u00eau qu\u1ea3n tr\u1ecb t\u1ed5 ch\u1ee9c v\u00e0 minh b\u1ea1ch th\u00f4ng tin trong khu v\u1ef1c c\u00f4ng. Xu\u1ea5t ph\u00e1t t\u1eeb nhu c\u1ea7u ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n trong khu v\u1ef1c c\u00f4ng, nghi\u00ean c\u1ee9u n\u00e0y \u0111\u00e3 ti\u1ebfn h\u00e0nh kh\u1ea3o l\u01b0\u1ee3c c\u00e1c nghi\u00ean c\u1ee9u qu\u1ed1c t\u1ebf v\u1ec1 \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n khu v\u1ef1c c\u00f4ng \u0111\u1ec3 ph\u00e1t tri\u1ec3n b\u1ea3ng kh\u1ea3o s\u00e1t v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o, gi\u1ea3ng vi\u00ean v\u00e0 th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng trong khu v\u1ef1c c\u00f4ng t\u1ea1i Vi\u1ec7t Nam. C\u00e1c k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u cho th\u1ea5y, m\u1eb7c d\u00f9, ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n c\u00f4ng t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c s\u1ef1 ph\u00e1t tri\u1ec3n v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng, nh\u01b0ng \u0111\u00e3 c\u00f3 nh\u1eefng t\u00edn hi\u1ec7u vui cho s\u1ef1 ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p trong t\u01b0\u01a1ng lai. M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p \u0111\u1ec3 ph\u00e1t tri\u1ec3n ngh\u1ec1 nghi\u1ec7p k\u1ebf to\u00e1n c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t t\u1eeb c\u00e1c k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u.<\/p>\n

            \n
          1. Gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u v\u00e0 \u0111\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng <\/em>V<\/em>i\u1ec7t <\/em>N<\/em>am<\/em><\/li>\n<\/ol>\n

            TS. Nguy\u1ec5n Th\u1ecb Thu Hi\u1ec1n \u2013 \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p TP.HCM<\/p>\n

            T\u00f3m t\u1eaft<\/p>\n

            M\u1ee5c ti\u00eau c\u1ee7a b\u00e0i vi\u1ebft l\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ec3 x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u v\u00e0 \u0111\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam nh\u1eb1m ph\u1ee5c v\u1ee5 cho \u0111a d\u1ea1ng \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi h\u1ecdc v\u1edbi ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e0o t\u1ea1o cao v\u00e0 ch\u1ee7 \u0111\u1ed9ng, kh\u00f4ng l\u1ec7 thu\u1ed9c v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o c\u1ee7a c\u00e1c tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc, Cao \u0111\u1eb3ng. S\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p th\u1ed1ng k\u00ea m\u00f4 t\u1ea3 v\u00e0 nghi\u00ean c\u1ee9u b\u00e0i h\u1ecdc kinh nghi\u1ec7m v\u1ec1 \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n C\u00f4ng c\u1ee7a M\u1ef9 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u, \u0111\u00e0o t\u1ea1o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n C\u00f4ng Vi\u1ec7t Nam. B\u00e0i vi\u1ebft \u0111\u00e3 ch\u1ee9ng minh \u0111\u01b0\u1ee3c th\u1ef1c tr\u1ea1ng vi\u1ec7c \u0111\u1ea1o t\u1ea1o k\u1ebf to\u00e1n C\u00f4ng t\u1ea1i Vi\u1ec7t Nam t\u1ea1i c\u00e1c tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc, Cao \u0111\u1eb3ng c\u00f2n y\u1ebfu v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, thi\u1ebfu g\u1eafn k\u1ebft v\u1edbi th\u1ef1c t\u1ebf v\u00e0 \u00edt v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, xu h\u01b0\u1edbng trong t\u01b0\u01a1ng lai d\u1ef1 ki\u1ebfn c\u0169ng s\u1ebd kh\u00f4ng kh\u1ea3 quan h\u01a1n hi\u1ec7n t\u1ea1i. Tuy nhi\u00ean, th\u1ef1c tr\u1ea1ng n\u00e0y l\u00e0 t\u1ea5t y\u1ebfu v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a c\u00e1c tr\u01b0\u1eddng c\u00e1c tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc, Cao \u0111\u1eb3ng t\u1ea1i Vi\u1ec7t Nam. Do \u0111\u00f3, \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n C\u00f4ng n\u00f3i chung v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n C\u00f4ng n\u00f3i ri\u00eang, B\u1ed9 t\u00e0i ch\u00ednh c\u1ea7n ch\u1ee7 tr\u00ec k\u1ebft h\u1ee3p 3 b\u00ean: C\u01a1 quan ban h\u00e0nh ch\u00ednh s\u00e1ch, gi\u1ea3ng vi\u00ean, chuy\u00ean gia l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n C\u00f4ng \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh \u0111\u00e0o t\u1ea1o k\u1ebf to\u00e1n C\u00f4ng theo n\u0103ng l\u1ef1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m c\u1ee7a l\u0129nh v\u1ef1c K\u1ebf to\u00e1n C\u00f4ng v\u00e0 c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 k\u1ebf to\u00e1n C\u00f4ng (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 CPA nh\u01b0ng d\u00e0nh ri\u00eang cho k\u1ebf to\u00e1n C\u00f4ng). M\u00f4 h\u00ecnh \u0111\u00e0o t\u1ea1o n\u00e0y c\u1ea7n x\u00e2y d\u1ef1ng trung t\u00e2m \u0111\u00e0o t\u1ea1o \u0111\u1ed9c l\u1eadp v\u1edbi trung t\u00e2m kh\u1ea3o th\u00ed. Trung t\u00e2m \u0111\u00e0o t\u1ea1o chuy\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u00e0o t\u1ea1o v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p cho nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ea7u v\u00e0o nh\u01b0ng c\u00f9ng m\u1ed9t chu\u1ea9n \u0111\u1ea7u ra theo n\u0103ng l\u1ef1c \u1ee9ng v\u1edbi v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m. Gi\u00e1o tr\u00ecnh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng chung th\u1ed1ng nh\u1ea5t v\u00e0 bi\u00ean so\u1ea1n g\u1eafn li\u1ec1n v\u1edbi th\u1ef1c t\u1ebf. Trung t\u00e2m kh\u1ea3o th\u00ed chuy\u00ean th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c. Ng\u01b0\u1eddi h\u1ecdc \u1edf nhi\u1ec1u m\u1ee9c n\u0103ng l\u1ef1c v\u00e0 tr\u00ecnh \u0111\u1ed9 kh\u00e1c nhau \u0111\u01b0\u1ee3c h\u1ecdc theo m\u1ee9c n\u0103ng l\u1ef1c t\u01b0\u01a1ng x\u1ee9ng v\u00e0 thi \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9, ng\u01b0\u1eddi h\u1ecdc c\u0169ng \u0111\u01b0\u1ee3c linh \u0111\u1ed9ng l\u1ef1a ch\u1ecdn h\u1ecdc m\u00e0 kh\u00f4ng c\u1ea7n thi l\u1ea5y ch\u1ee9ng ch\u1ec9 ho\u1eb7c ch\u1ec9 thi \u0111\u1ec3 l\u1ea5y ch\u1ee9ng ch\u1ec9 d\u1ef1a tr\u00ean s\u1ef1 t\u1ef1 h\u1ecdc theo gi\u00e1o tr\u00ecnh.<\/p>\n

            T\u00f3m l\u1ea1i, qua nh\u1eefng b\u00e0i tham lu\u1eadn \u0111\u00e3 tr\u00ecnh b\u00e0y t\u1ea1i T\u1ecda \u0111\u00e0m c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng, qu\u00e1 tr\u00ecnh tri\u1ec3n khai VPSAS v\u00e0o th\u1ef1c t\u1ebf c\u00f3 quan h\u1ec7 v\u00f4 c\u00f9ng m\u1eadt thi\u1ebft v\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i li\u1ec7u v\u00e0 c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o t\u01b0\u01a1ng \u1ee9ng. C\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c gi\u1eef vai tr\u00f2 quan tr\u1ecdng \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n c\u00f4ng n\u00f3i ri\u00eang, do \u0111\u00f3, c\u00e1c tr\u01b0\u1eddng \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng n\u00ean quan t\u00e2m \u0111\u1ec3 tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u1ed3ng b\u1ed9 trong th\u1eddi gian t\u1edbi.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Trong khu\u00f4n kh\u1ed5 tri\u1ec3n khai \u0110\u1ec1 \u00e1n c\u00f4ng b\u1ed1 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n…<\/p>\n","protected":false},"author":17,"featured_media":7483,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-7479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/posts\/7479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/comments?post=7479"}],"version-history":[{"count":5,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/posts\/7479\/revisions"}],"predecessor-version":[{"id":7489,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/posts\/7479\/revisions\/7489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/media\/7483"}],"wp:attachment":[{"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/media?parent=7479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/categories?post=7479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soa.dotv.vn\/wp-json\/wp\/v2\/tags?post=7479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}