{"id":21,"date":"2026-06-03T08:41:00","date_gmt":"2026-06-03T01:41:00","guid":{"rendered":"http:\/\/vietnhataudit.com\/?p=21"},"modified":"2026-06-03T08:41:00","modified_gmt":"2026-06-03T01:41:00","slug":"phan-biet-ke-toan-tai-chinh-va-ke-toan-quan-tri-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/vietnhataudit.com\/?p=21","title":{"rendered":"Ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p"},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/vietnhataudit.com\/wp-content\/uploads\/2026\/06\/bc_11387_31167.jpg\" alt=\"\"\/><\/figure>\n<p>Trong b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, t\u1eeb m\u1ed9t c\u1eeda h\u00e0ng nh\u1ecf \u0111\u1ebfn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n lu\u00f4n \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00e1nh c\u00f3 m\u1ee5c ti\u00eau kh\u00e1c nhau: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u00e0 c\u1ea3 nh\u1eefng ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng nh\u1ea7m l\u1eabn hai kh\u00e1i ni\u1ec7m n\u00e0y, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n thi\u1ebfu hi\u1ec7u qu\u1ea3 ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng con s\u1ed1 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ee5c v\u1ee5 v\u00e0 c\u00e1ch th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a t\u1eebng nh\u00e1nh s\u1ebd gi\u00fap doanh nghi\u1ec7p khai th\u00e1c t\u1ed1i \u0111a gi\u00e1 tr\u1ecb c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>\n<h2>B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a k\u1ebf to\u00e1n t\u00e0i ch\u00ednh<\/h2>\n<p>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u00e0 h\u1ec7 th\u1ed1ng ghi ch\u00e9p, t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y th\u00f4ng tin kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p d\u01b0\u1edbi d\u1ea1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. M\u1ee5c ti\u00eau c\u1ed1t l\u00f5i c\u1ee7a k\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u00e0 cung c\u1ea5p m\u1ed9t b\u1ee9c tranh trung th\u1ef1c, h\u1ee3p l\u00fd v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/p>\n<p>Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y bao g\u1ed3m c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng, nh\u00e0 \u0111\u1ea7u t\u01b0, c\u1ed5 \u0111\u00f4ng, \u0111\u1ed1i t\u00e1c v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp. V\u00ec ph\u1ee5c v\u1ee5 b\u00ean ngo\u00e0i n\u00ean k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. T\u1ea1i Vi\u1ec7t Nam, \u0111\u00f3 l\u00e0 h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) c\u00f9ng c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. T\u00ednh chu\u1ea9n h\u00f3a n\u00e0y \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o c\u1ee7a m\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c so s\u00e1nh v\u1edbi doanh nghi\u1ec7p kh\u00e1c, v\u00e0 r\u1eb1ng ng\u01b0\u1eddi \u0111\u1ecdc b\u00ean ngo\u00e0i c\u00f3 th\u1ec3 tin t\u01b0\u1edfng v\u00e0o con s\u1ed1 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y.<\/p>\n<h2>B\u1ea3n ch\u1ea5t v\u00e0 m\u1ee5c ti\u00eau c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb<\/h2>\n<p>Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u1ee5c v\u1ee5 ch\u00ednh n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 l\u00e0 ban gi\u00e1m \u0111\u1ed1c, tr\u01b0\u1edfng c\u00e1c ph\u00f2ng ban v\u00e0 nh\u1eefng ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u h\u00e0nh. M\u1ee5c ti\u00eau c\u1ee7a n\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 b\u00e1o c\u00e1o cho b\u00ean ngo\u00e0i m\u00e0 l\u00e0 cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft, k\u1ecbp th\u1eddi \u0111\u1ec3 l\u1eadp k\u1ebf ho\u1ea1ch, ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>M\u1ed9t \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng l\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb kh\u00f4ng b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi chu\u1ea9n m\u1ef1c b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 do thi\u1ebft k\u1ebf c\u00e1c b\u00e1o c\u00e1o theo nhu c\u1ea7u ri\u00eang: ph\u00e2n t\u00edch l\u1ee3i nhu\u1eadn theo t\u1eebng d\u00f2ng s\u1ea3n ph\u1ea9m, t\u00ednh gi\u00e1 th\u00e0nh chi ti\u1ebft cho m\u1ed7i \u0111\u01a1n h\u00e0ng, l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch theo th\u00e1ng, hay ph\u00e2n t\u00edch \u0111i\u1ec3m h\u00f2a v\u1ed1n. Th\u00f4ng tin c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb th\u01b0\u1eddng mang t\u00ednh d\u1ef1 b\u00e1o, h\u01b0\u1edbng v\u1ec1 t\u01b0\u01a1ng lai, trong khi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ch\u1ee7 y\u1ebfu ph\u1ea3n \u00e1nh nh\u1eefng g\u00ec \u0111\u00e3 x\u1ea3y ra trong qu\u00e1 kh\u1ee9.<\/p>\n<h2>Nh\u1eefng kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i c\u1ea7n ghi nh\u1edb<\/h2>\n<p>\u0110\u1ec3 h\u1ec7 th\u1ed1ng h\u00f3a, c\u00f3 th\u1ec3 nh\u00ecn v\u00e0o nh\u1eefng ti\u00eau ch\u00ed so s\u00e1nh sau \u0111\u00e2y gi\u1eefa hai nh\u00e1nh k\u1ebf to\u00e1n:<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5 b\u00ean ngo\u00e0i, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u1ee5c v\u1ee5 b\u00ean trong.<\/li>\n<li>T\u00ednh b\u1eaft bu\u1ed9c: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c theo lu\u1eadt, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb mang t\u00ednh t\u1ef1 nguy\u1ec7n v\u00e0 linh ho\u1ea1t.<\/li>\n<li>Khung th\u1eddi gian: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh qu\u00e1 kh\u1ee9, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb t\u1eadp trung v\u00e0o hi\u1ec7n t\u1ea1i v\u00e0 t\u01b0\u01a1ng lai.<\/li>\n<li>M\u1ee9c \u0111\u1ed9 chi ti\u1ebft: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p to\u00e0n doanh nghi\u1ec7p, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111i s\u00e2u t\u1eebng b\u1ed9 ph\u1eadn, s\u1ea3n ph\u1ea9m, d\u1ef1 \u00e1n.<\/li>\n<li>\u0110\u1ecbnh k\u1ef3: b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u01b0\u1eddng theo qu\u00fd v\u00e0 n\u0103m, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb c\u00f3 th\u1ec3 l\u1eadp h\u1eb1ng ng\u00e0y, h\u1eb1ng tu\u1ea7n t\u00f9y nhu c\u1ea7u.<\/li>\n<li>T\u00ednh ch\u00ednh x\u00e1c: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh \u0111\u00f2i h\u1ecfi con s\u1ed1 ch\u00ednh x\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ch\u1ea5p nh\u1eadn \u01b0\u1edbc t\u00ednh nhanh mi\u1ec5n l\u00e0 h\u1ed7 tr\u1ee3 quy\u1ebft \u0111\u1ecbnh k\u1ecbp th\u1eddi.<\/li>\n<\/ul>\n<h2>Hai nh\u00e1nh b\u1ed5 tr\u1ee3 cho nhau nh\u01b0 th\u1ebf n\u00e0o<\/h2>\n<p>D\u00f9 kh\u00e1c nhau v\u1ec1 m\u1ee5c ti\u00eau, hai nh\u00e1nh k\u1ebf to\u00e1n n\u00e0y kh\u00f4ng h\u1ec1 t\u00e1ch r\u1eddi m\u00e0 chia s\u1ebb chung m\u1ed9t n\u1ec1n d\u1eef li\u1ec7u g\u1ed1c. M\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t l\u1ea7n qua h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch, sau \u0111\u00f3 d\u1eef li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c khai th\u00e1c theo hai h\u01b0\u1edbng. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p ch\u00fang th\u00e0nh b\u00e1o c\u00e1o chu\u1ea9n cho b\u00ean ngo\u00e0i, c\u00f2n k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb b\u00f3c t\u00e1ch, ph\u00e2n lo\u1ea1i l\u1ea1i \u0111\u1ec3 ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch n\u1ed9i b\u1ed9.<\/p>\n<p>H\u00e3y l\u1ea5y m\u1ed9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3. Khi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t b\u00e1n \u0111\u01b0\u1ee3c m\u1ed9t l\u00f4 h\u00e0ng, k\u1ebf to\u00e1n t\u00e0i ch\u00ednh ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh cu\u1ed1i k\u1ef3. C\u00f9ng l\u00fac \u0111\u00f3, k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ph\u00e2n t\u00edch l\u00f4 h\u00e0ng n\u00e0y \u0111\u00f3ng g\u00f3p bao nhi\u00eau l\u1ee3i nhu\u1eadn sau khi tr\u1eeb chi ph\u00ed bi\u1ebfn \u0111\u1ed5i, so s\u00e1nh v\u1edbi c\u00e1c l\u00f4 h\u00e0ng tr\u01b0\u1edbc, v\u00e0 t\u01b0 v\u1ea5n cho ban gi\u00e1m \u0111\u1ed1c c\u00f3 n\u00ean ti\u1ebfp t\u1ee5c \u0111\u1ea9y m\u1ea1nh d\u00f2ng s\u1ea3n ph\u1ea9m n\u00e0y hay kh\u00f4ng. C\u00f9ng m\u1ed9t d\u1eef li\u1ec7u g\u1ed1c nh\u01b0ng \u0111\u01b0\u1ee3c nh\u00ecn d\u01b0\u1edbi hai l\u0103ng k\u00ednh kh\u00e1c nhau.<\/p>\n<h2>Doanh nghi\u1ec7p n\u00ean t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y ra sao<\/h2>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf, m\u1ed9t k\u1ebf to\u00e1n vi\u00ean c\u00f3 th\u1ec3 \u0111\u1ea3m nhi\u1ec7m c\u1ea3 hai vai tr\u00f2, \u01b0u ti\u00ean tr\u01b0\u1edbc h\u1ebft l\u00e0 tu\u00e2n th\u1ee7 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u00e1p \u1ee9ng ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 b\u00e1o c\u00e1o b\u1eaft bu\u1ed9c. Tuy nhi\u00ean ngay c\u1ea3 \u1edf quy m\u00f4 nh\u1ecf, ch\u1ee7 doanh nghi\u1ec7p v\u1eabn n\u00ean y\u00eau c\u1ea7u nh\u1eefng b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111\u01a1n gi\u1ea3n nh\u01b0 d\u00f2ng ti\u1ec1n theo tu\u1ea7n hay l\u00e3i g\u1ed9p theo nh\u00f3m h\u00e0ng, v\u00ec \u0111\u00e2y m\u1edbi l\u00e0 th\u00f4ng tin tr\u1ef1c ti\u1ebfp gi\u00fap ra quy\u1ebft \u0111\u1ecbnh kinh doanh h\u1eb1ng ng\u00e0y.<\/p>\n<p>Khi doanh nghi\u1ec7p l\u1edbn d\u1ea7n, vi\u1ec7c t\u00e1ch b\u1ea1ch nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch hai nh\u00e1nh tr\u1edf n\u00ean c\u1ea7n thi\u1ebft. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c, c\u00f2n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb ho\u1eb7c ph\u00e2n t\u00edch t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o vi\u1ec7c bi\u1ebfn s\u1ed1 li\u1ec7u th\u00e0nh chi\u1ebfn l\u01b0\u1ee3c. S\u1ef1 ph\u1ed1i h\u1ee3p nh\u1ecbp nh\u00e0ng gi\u1eefa hai b\u1ed9 ph\u1eadn l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 doanh nghi\u1ec7p v\u1eeba an to\u00e0n v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u1eeba nh\u1ea1y b\u00e9n trong c\u1ea1nh tranh.<\/p>\n<h2>K\u1ebft lu\u1eadn<\/h2>\n<p>K\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb gi\u1ed1ng nh\u01b0 hai m\u1eb7t c\u1ee7a m\u1ed9t \u0111\u1ed3ng ti\u1ec1n. M\u1ed9t b\u00ean gi\u00fap doanh nghi\u1ec7p minh b\u1ea1ch v\u00e0 \u0111\u00e1ng tin c\u1eady trong m\u1eaft c\u00e1c b\u00ean li\u00ean quan b\u00ean ngo\u00e0i, b\u00ean kia gi\u00fap ban l\u00e3nh \u0111\u1ea1o nh\u00ecn r\u00f5 n\u1ed9i t\u00ecnh v\u00e0 \u0111i\u1ec1u h\u00e0nh hi\u1ec7u qu\u1ea3. Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng vai tr\u00f2 c\u1ee7a t\u1eebng nh\u00e1nh, \u0111\u1ed3ng th\u1eddi bi\u1ebft c\u00e1ch k\u1ebft n\u1ed1i ch\u00fang tr\u00ean c\u00f9ng m\u1ed9t n\u1ec1n d\u1eef li\u1ec7u, s\u1ebd t\u1ea1o n\u00ean m\u1ed9t h\u1ec7 th\u1ed1ng th\u00f4ng tin k\u1ebf to\u00e1n v\u1eeba v\u1eefng ch\u1eafc v\u1ec1 ph\u00e1p l\u00fd v\u1eeba gi\u00e0u gi\u00e1 tr\u1ecb cho vi\u1ec7c qu\u1ea3n tr\u1ecb. \u0110\u1ea7u t\u01b0 \u0111\u00fang m\u1ee9c cho c\u1ea3 hai ch\u00ednh l\u00e0 \u0111\u1ea7u t\u01b0 cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o, t\u1eeb m\u1ed9t c\u1eeda h\u00e0ng nh\u1ecf \u0111\u1ebfn t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, c\u00f4ng t\u00e1c k\u1ebf to\u00e1n lu\u00f4n \u0111\u01b0\u1ee3c chia th\u00e0nh hai nh\u00e1nh c\u00f3 m\u1ee5c ti\u00eau kh\u00e1c nhau: k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb. Nhi\u1ec1u ch\u1ee7 doanh nghi\u1ec7p v\u00e0 c\u1ea3 nh\u1eefng ng\u01b0\u1eddi m\u1edbi v\u00e0o ngh\u1ec1 th\u01b0\u1eddng nh\u1ea7m l\u1eabn &hellip; <a href=\"https:\/\/vietnhataudit.com\/?p=21\" class=\"more-link\">Ti\u1ebfp t\u1ee5c \u0111\u1ecdc <span class=\"screen-reader-text\">Ph\u00e2n bi\u1ec7t k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb trong doanh nghi\u1ec7p<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":0,"featured_media":20,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-21","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chua-phan-loai"],"_links":{"self":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts\/21","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21"}],"version-history":[{"count":0,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/posts\/21\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=\/wp\/v2\/media\/20"}],"wp:attachment":[{"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietnhataudit.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}