<JHiafi.liMo&JUiiha 86 3(276)-2015
A K A '
PHAP LUAT VE KIEM SOAT GIAO DICH TKL0I TRONG CdNG Ti Cd P H A N
I ThS. NGUY6N THANH i.'i *
1. Nhu cau kiem scat bang phap luat doi voi giao dich co Itha nang tif loi trong cong ty ch phan
Cac doanh nghigp de ton tgi va phdt trien dugc phai tham gia giao djch vdi cdc ehu the khac trong xa'hgi. Trong qud trinh hoat dOng de thyc hidn cdc giao djch do, nhftng giao djch tu Igi ludn t6n tai kha nang phdt sinh. Den nay, cd rat nhilu cdch hllu va quan nidm khac nhau ve giao djch cd khd nang tu Igi song deu thong nhat d' npi dung: "Giao djch cd kha nang tu Igi la nhung giao djch cd kha nang s§ gay thidt hai v4 tai sdn hogc quyln Igi cho cdng ty do ngudi dai didn cdng ty tham gia giao djch lam dung vi the cua minh de thyc hign cdc giao dich nham thu Igi cho cd nhan". Khac vd'i giao djch kinh doanh thdng thuftng, giao dich cd kha nang tu Igi cd cdc dgc diem phap i;^ sau:
- Giao djch co kh^ nang tw lai chi co the du^
thi/c hiin khi co sy trao quyen quan /y, d?eu /idnh kinh doanh. Mdt ngu'6'l ty thyc hien giao djcih cho chinh ban than mlnh thi se khdng ton tgi su hiem nghi ve giao djch tu igi. Tuy nhidn, Id mOt phap nhdn, cdng ty c6 phdn khdng thi ty mlnh thiet lgp cac giao djch ma nhat thiet phai thdng qua ngudi dai didn vi Igi ich chung cua cdng ty;
- Giao dich c6 khS nUng tw l(?i la nhOng giao djch c6 SLF l^m dicing vj the ciJa ngifcH dai di$n tham gia
giao djch. Vdi quyen lyc va vj the cOa ngudi dgi didn cdng ty tien hanh giao djch, kha nang xung dpt Igi ich xay ra rat d l din hp tdi hdnh vi Igi dgng giao djch de true Igi ca nhdn;
- Trong giao djch tw lai muc dich It;/! ich cua cong ty bj thay the bing lai ich cua ngwai cfg/ di$n. Vein de tu Igi cho "ban than" ft day dugc nhin nhgn a phgm vl rdng, cd the Id quyen Igi cOa chinh ban thdn ngudi dai dign (Igi ich ve tai san, Igi ich v l tinh thin, quyln Igi ve dja vj,...); co the Id quyln Igl cGa nhftng nguoi quan he vdi ngu-di dgi didn (quan he Igi feh, quan hg than nhdn, quan hg quan If...); cd the la true Igl cho nguoi thft ba {nguftl thft ba cd the la bat ky cd nhdn, to chfte nao);
- Giao djch co kha nang tw tai luon de doa se gay thiit h^i ve tai s^n, quyen l(?i cho cdng ty. Tren thyc te, nhftng anh huong tidu cyc cOa giao dich tu' Igi trong cdng ty c l phan, nhu: Nguy co xdm pham den Igl ich cdng ty; nguy co xam pham den cae co ddng cua cdng ty; nguy co anh hu-ftng din nhung ngu-di cd quyen va Igi ich lien quan va cuoi cOng la anh hudng tieu cue den mdi tru-dng kinh doanh vd nin kinh t l . Dang luu f, giao djch tu- Igl sd keo theo viec chuyen djch ngam Igi ich cOa cdng ty cho cdc ca nhdn vd cdng ty phai gdnh chju nhung thigt hgi tft cac giao djch ndy gay ra, bao gom: ThIgt hai ve mat tai san huu hinh (thiet hgi vat chat nhu tiln, hang
* Vien Nhd nu&c vd Phdp ludt
Ddn chd & Phdp lu^t |
^lHidpiu4iifdJCinkil 86 3 (276)-2015
hda, nha xudng, may mdc, dyng cu, nguyen vgt ll$u,...) va thidt hai doi vol tai san vd hinh (thiet hai phi vgt chat nhu uy tin, thuong hieu, Wiaeh hang, cdc mil quan he cua cdng ty, ban quyln, chu quyen, phan mem, gidy phep dang ky, bang sang chd hoac eac san pham,...). Ngudi gdp von, co ddng eiia cdng ty khdng nhftng bj giam sut v l mat Igl tftc, md cdn bj chia se v l mgt quyen va Igi ieh. Giao dich tu Igl cung gdy dnh huang xlu den nhung ngudi ed quydn va Igl ich lidn quan, nhu: Nhan vien, khdch hang, doi tac, ehu ng... cua cdng ty, anh hudng den mdi truftng kinh doanh va nen kinh te, xa hdi cua qudc gia.
Tft each tiep cgn tren, kiem sodt cac giao djch cd kha nang tu Igi trong, cdng ty, co phan luon trft thdnh mdt u-u tidn trong muc tidu, chuin mye quan tri cdng.
ty c6 phin d cac quoc gia ed nen kinh te thi truftng.
Ben eanh dd, nhu eau kiem sodt cac giao djch cd kha nang tu" Igi trong cdng ty co phan cdn vi cac ly do nhu: (i) Kinh nghiem cho thiy, quyen lye nlu khdng dugc kilm soat se la nguyen nhan dan den Igm quyln, giao dich tu Igi cd dieu kien phat sinh tft nhieu nguyen nhan, nhung chu ylu va trudc het la do van d l trao quyln trong kinh doanh va kha nang lam dung quyen lyc dugc giao''; (ii) Do nhftng dgc diem phue tgp ve co cau von va co cau eo ddng, co che to chfte quan ly cua cdng ty co phan thud-ng du-gc quy djnh chat che han so vol cde loai hinh cdng ty khac. Bdi vdl dac dilm la cdng ty doi von, cd nhftng cdng ty co phan ed tdi hang tridu co ddng d rai rae khap noi tren the gioi ma hp khdng h i quen biet nhau; (ill) Ty do kinh doanh la dieu kidn quan trpng d l cdng ty ton tai, hoat dpng va cgnh tranh ften thi tRfftng. Nhung neu thieu nhftng quy djnh rach rdi cDa phap lugt thi rat dd cd sy lan ldn giua quyen tu do kinh doanh cua cdng ty vol quyen tu do ea nhan Clia nhftng nguoi dgi didn.
2. Nhftng ngi dung phap ly co> ban cua che
djnh kiem sodt cdc giao djch cd khd nang tu Ipi trong cdng ty co phan
Theo tong ket kinh nghigm the gidi, giao djch br Igl CO the dugc kiem soat bang mpt trong hai cdch:
r/Hf nhat, mang tinh cam doan, tOc /d tri$t tiiu moi giao djch co kha nSng Idm phit sinh giao djch ttr Igi. Theo do, phap lugt quy djnh cam nhftng ngudi cd lidn quan cQa cdng ty thiet lgp giao djch vol cdng ty; dong thftl cam edng ty giao djch vd'i nhftng cdng ty khac ma ft do nguoi quan ly hogc co ddng cdng ty cd Igl feh tryc tiep hogc gian tilp. Giai phdp ndy cd thi loai trft hoan toan kha nang phdt sinh cac giao djch cd muc dich tu Igi nhung nd cd nhugc dilm Id hgn che quyen tai san cCia cac c l ddng, thanh vien la ngudi dai didn, quan \^ cdng ty2. Mgt khde, tren thyc te, khdng phai luc nao cdc giao djch gifta cdng ty vol nguoi dgi dign quan ly cdng ty hay vd'i nhung ngu'dl cd lien quan cua ngudi dgi di$n, ngufti qudn
\^ cdng ty deu cd mgc dich tu Igi. Trong nhftng trudng hgp tren, cde cdng ty edn bj mit di co hgi •_
kinh doanh, tham chf la nhftng khoan Igl nhudn hgp phdp vi nhung quy djnh cam doan cOa phdp lu§t^..
TAu' hai, van cho phep thiit l$p vd thi/c hi$n c^c giao dich co kha n§ng tw Igi nhwng phii tuin thu c^c quy djnh chit che han cic giao djch thong thwang.
d each ndy, phdp luat van cho phep cdc chu thi tiln hanh eac giao djch do nlu hgp ding thdnh lgp hoac dieu le cdng ty khdng d m nhung nd phai dugc cdng khai, mlnh bach vd cd sy giam sat chgt che. Gidi phap thft hai dugc ddnh gia la logi bd dugc cdc giao djch cd nguy co phat sinh tu Igi vfta khdng ngan cdn nhftng giao djch gifta cdng ty vol thdnh vidn, d ddng quan ly cdng ty vd nhung nguoi cd lien quan cua hp khi nhung giao djch nay dem Igi Igl ich cho cdng ty.
v l mat khoa hpc, vlgc tilp cdn d l xft If cdc giao djch tu Igi theo each thft hai la hgp ly hon. Cdch kiem soat nay khdng chi dam bao Igl feh cOa cdng ty
I Ddn ChO & Phdp lu$t
^PhdpludiodJUnha 86 3 (276)-2015
khdi bj xam hgi bdi cac giao djch tu Igi, ma cdn dam bao cho cdng ty kha nang cd dugc Igi ich tft giao djch cd khd nang tu Igi. Van de la xay dung co chi kilm soat nhu thi ndo de gidm sat va ngan ehgn higu qua cac giao dich tu Igl? Theo dd, giao djch cd kha nang tu igi phai dugc kilm sodt tren cd phuong dign phap lugt dilu chinh chung vd co che kilm soat ndi bO trong cdng ty co phan:
0 phwang diin phip luat chung, sy kiem sodt cua Nhd nuoc la khdng the thieu vi Nha nuoc ndm trong tay cdng eg hftu hidu nhit la phap ludt vd quyen lyc cu&ng che. Co che kiem sodt giao djch cd khd nang tu Igi bang phap luat dugc Nhd nuoc xdy dung thi hign d cdc khia canh sau: (i) Quy djnh v l dieu kign va tieu chuan cua ngu&l tham gia quan ly trong cdng ty co phin gom: Hpi dong qudn trj (HDQT), Gidm doc/Ting Gidm doc (GQ/TGD), Ban Kiem sodt (BKS)...; (II) Quy djnh ve quyen vd nghTa vu cOa CO ddng, nhu quyln b l nhl$m va mien nhigm nhdn sy cua co quan qudn ly cdng ty (HDQT) vd co quan kilm sodt ngi b$ cOa cdng ty (BKS) theo phuong thftc don philu bau, tiln luong, thCi lao va cac Igl ich khac doi vol hg; quyen quylt djnh cdc giao djch cd quy md Iftn cd the anh hudng din co cau von va tdi sdn cQa cdng ty. Trong tm-ftng hgp dgc bigt theo quy djnh cOa phdp lugt hogc cua Dieu Id cdng ty, c6 ddng cd mot so quyln nhu yeu cau HDQT dinh chi quylt djnh neu quylt ^inh dd anh hudng den quyen Igi cQa co ddng; xem xet, trich Igc so bien ban va cac nghj quyet, quylt djnh cua HDQT, bao cdo tai chinh giua nam, hang nam va cac bdo cdo cCia BKS; ydu clu HDQT hogc BKS trigu tdp hgp Dgi hgi ding co ddng (DHDCO) trong cac mgt so truftng hgp; yeu cau BKS kiem tra tftng van de eg thi lien quan din quan ly, ^eu hanh hogt dpng kinh doanh cua cdng ty, khi xet thay can thilt;
(iii) Quy djnh v l nghTa vy cOa ngudi quan If, theo dd, nguftl quan ly trong cdng ty co phin co trdch nhiem
can trpng, trung thyc, man can; cdng khai nhftng giao djch, Igl ich lien quan; thdng bao cho cac c l ddng nhftng thdng tin cd the anh hudng din Igi feh cua hp...: (Iv) Quy djnh ve ranh gidi dugc phep va khdng dugc phep tiln hanh trong giao djch kinh doanh va co che thdng qua quylt djnh cOa cdng ty de tranh giao djch cd kha nang tu Igi. Can cu vao tinh chit va gid trj giao djch, cdc quy djnh nay se phdn djnh ro ranh gidi thIm quyln quyet djnh la al, bd phgn ndo. Trong dd, quyen quylt djnh Iftn nhat thupc v l Dai hOI dong co ddng doi vol nhftng giao djch quan trpng cOa cdng ty ma kha nang xdy ra tu Igi Ion, khi nhung giao djch do bj trgc Igl se anh hudng nghiem trpng den cdng ty vd co ddng cdng ty nhu: Giao djch cd gid trj Iftn, giao djch vol nhung ngudi cd lidn quan, giao djch cd tinh chit phftc tgp de bj tu Igi nhit...; (v) Quy djnh chi do cdng khai hoa thong tin. MOt trong nhftng van de cot 161 cua quan trj theo OECD do Id: Sy cdng bang, tinh minh bgch, tinh trach nhidm va trach nhigm gidi trinh.
Trong pham vi nghidn cftu v l kilm soat cdc giao dich tu Igi, tinh minh bach du'gc thi hidn qua vide cdng khai hda cdc giao djch cua cdng ty do ngufti dgi dign thyc hign. Lien quan den van de nay, trach nhiem gidi trinh dugc gan lien vdi edng vide va nghTa vg cua nguoi dgi dign. Mpi ca nhdn trong cdng ty deu cd trach nhigm, nhung trdch nhiem gidl trinh thupc nghTa vu cOa ngudi cd tham quyen trong cdng ty. Khi thyc hign bit ky mdt hogt dpng nao nhdn danh cdng ty, ngufti dgi dign ngoai trach nhidm cdng khai, minh bach ra cdn co trdch nhidm giai trinh, bao cao khi bj ydu clu; (vi) Xdy dyng co chi kilm soat cua BKS hay hogt dgng giam sat trong cdng ty co phan Id khdng thi thieu nham ngan ngua, phat hien va xft ly cac giao dich cd kha nang tu Igi; (vll) Quy djnh CO che xu ly vi pham trong giao kit va thyc hien giao djch tu igl. Mdt hdnh vi sai trdi nlu khdng cd che tai xft ly thi nd cd the se tilp tyc xay ra trong
Ddn chCi & Phdp lu^t I
<J)hdpUtdlodJUnktl 86 3 (276)-2015
tuong lai. Dong thdi, neu che tdi xft ly khdng thfch dang, phu hgp se khdng cd tinh ran de, ddi khi cdn phan tac dyng. Doi vdi cac giao djch ed kha nang tu Igl cung vay, eac bidn phdp xu ly vl pham cd the la:
(a) Ddi vdi hgp dong tu Igi, nlu giao ket hgp dong khdng dung quy djnh thi hau qua phdp ly cd the la hgp dong bj vd hidu va xu ly vd hidu theo quy djnh cua phap luat. (b) Doi vdi ngudi dai dien theo phdp ludt cua cdng ty, c l ddng, thanh vidn HDQT, GD/TGD, nguoi cd lien quan thyc hidn giao djeh khi vi phgm tuy theo tfnh chat, mftc do vl phgm cd nhung che tai sau: Bli thuftng thidt hgi phdt sinh, hoan tra edng ty nhung khodn Igi thu dugc tft hgp ding, xft ly ky ludt theo quy ehe ngi bp cdng ty, xft ly vi pham hanh chinh, tmy cftu trdch nhigm hinh sy.
O ca chi kiem soit npi bp trong cdng ty, bin eoi trpng va nang cao khi nang giam sat cua cae ea nhan va cac ca quan ben trong cdng ty Co che nay thuo-ng dem lai hidu qud rat eao, vi nguoi gidm sat la nguoi trong cupc, hp cd kha nang nam bit day du nhat thdng tin v l doanh nghigp. Nhftng co che kiem soat ndi bd trong edng ty co phan thuang duge ghi nhan trong trong eac van ban npi bd cua cdng ty nhu: Dieu Id edng ty, quy che npi bd, npi quy lam vide, thda wac lao dpng tgp thi, co che kiem soat cua doanh nghigp...
3. Kiem sodt giao djch c6 kha nang tu* Igi trong cdng ty co phan theo phap lugt Vidt Nam va nhftng thach thftc trong qua trinh thyc thi
Luat Doanh nghidp nam 2005 ra dd^l va dugc sfta doi nam 2014 da phin ndo dap ftng dugc yeu cau kiem soat cac giao djch cd kha nang tu Igl trong cdng ty co phan tft viec xac djnh cac giao djch la doi tugng can kilm sodt; sft dgng each thftc van cho phep thilt lap va thyc hien cdc giao djch cd kha nang tu Igi nhung phdi tuan thu cdc quy djnh chat che hon cac giao djch thdng thuang; den viec xdy dyng co chi kiem soat tuong doi bao quat. Tuy
nhien, su phat triln cua nin kinh t l thj tnrgng mcr cCing vdi qua trinh hpi nhap kinh te quoc te, c^ng vd]
sy da dgng cua cac quan hg phap lugt v6n dd phong phu vd phftc tap, phap lugt doanh nghigp v l kiem sodt cac giao djch cd kha nang tu Igl da bgc Ip nhieu hgn che. Dang ndi la, nhung hgn chi cua phap lu§t kilm soat giao djch cd kha nang tu Igl trong Lugt Doanh nghidp nam 2014 cung khdng c6 gi khdi sac so vdi Lugt Doanh nghidp nam 2005. Cg the nhu sau:
ThO' nhit, ve can cw xac dinh giao djch co kha ning tw Igi va viec xic djnh cac giao dich la d6i iwgng can kiem soat Phap ludt cOa ta duang nhtp da bd quen nhung glab djch don phuong cua edng ty ed kha nang tu Igi nhu tft bd quyen doi ng, cho xda ng, gian ng... hay don gian la don phuang chIm dftt mOt hgp dong cua cdng ty. Thyc t l , vide Igl dgng nhung sa hd cua phdp lu$t cQng nhu lam dgng quan trj trong edng ty co phin, cd rat nhieu cac giao djch tu Igi don phuong nhu trdn dien ra. Vi dy nhu GD/TGD sft dgng tai san cdng ty de cho, tang
"khach hdng", "doi tac" de phgc vu hoge mang Igi Igl ich cho GD/TGD va yeu cau k l toan hgch todn vdo
"chi phi ngoai giao". Hoac ngufti cd tham quyln trong cdng ty thuc hien cac giao djch nham xda ng, gidn ng cho ngud-l thft ba, doi lai hg nhdn dugc nhung Igl ich tft cde giao djch ndy, md vide phdt hign nhung giao djeh tren la dilu khd khan khi ngufti qudn ll? Igl dgng quyln lye va vi tri cOa minh dk dua nhftng khoan ng vao "ng xau" khd ddi, hogc cdc "ho bien" ban chit cua cac giao djch.
Thir hai, nhimg quy dmh ve quyen vi nghTa vu cua CO ddng va ngwai quan ly nhim kiem soat cic giao djch tw Igi. Mac dii, so vdi Lugt Doanh nghigp nam 2005 va cac luat cdng ty truoc do, Lugt Doanh nghidp nam 2014 da mft rpng han quyln cCia cl ddng. Nhung so sdnh voi thdng ig quIc t l pho bien va kinh nghiem qu6c t l thi quyen eda c l ddng d
I Ddn ChCi & Phdp ludt
^)hdp.btdiodJCinhi£ 86 3 (276)-2015
nuoc ta cdn mgt so hgn che nhu: Quyln dugc tiep c$n thdng tin; quyln tm-c tilp khftl kien HDQT;
quyen cOa c6 ddng yeu cau Toa dn xem xet mien nhi^m thdnh vien HDQT hoac BKS trong truong hgp cin thiet; quyen cCia co ddng yeu clu ca quan quan ly nha nude cd tham quyln hogc Toa an huy bd quyet djnh cua DHDCD hogc HDQT trong trudng hpp khan cap de bao ve Igl idi cua cdng ty, cua co ddng... V l nghTa vg cua nguoi quan ly, nhung quy djnh ve can trpng, tmng thyc... cung cdn rat mo ho, khd xac djnh. Thuc t l , nguftl quan ly van vi pham cdc nghTa vy nhu khai bao thdng tin chua diy dij rd rdng, Igm dgng dja vj, chfte vg d l tu Igl rieng, hanh xft thieu thgn trgng trong qud trinh qudn ly dieu hanh cdng ty.
T/iu" ba, nhimg quy djnh ve cong khai hda thong tin. Cdng khai va minh bgch hda Id bign phdp quan trgng lam lanh mgnh hogt dgng tdi chinh doanh nghigp,,nhung cdc quy djnh v l vdn d l nay cdn mang tinh hinh thftc. Dac bidt. Id doi vdl cac cdng ty co phin thudng chi dp dgng Ludt Doanh nghidp ve cdng khai hda thdng tin.
Thu> tw, phip lu$t doanh nghiep & nwac ta chwa dwa ra cic che tai nghiem khie trong cic quy dinh v4 kiSm soat cac giao dich tw Igl. Cdc che tdi cdn bd sdt nay bao gom ca chi bli thudng khi quyln cua CO ddng bj xam phgm; co che giam sdt nguoi quan
\^ bupe hp phai tudn thu quy djnh; che tai khi che dp cdng khai hda thdng tin khdng dugc thyc hign. Cac che tai ma Luat Doanh nghigp dua ra d l xft ly.cdc giao djch tu Igi vi phgm cdn chung chung, chu ylu day sang cdc luat chuyen ngdnh. '
4. Mdt s6 kiln nghj nham hoan thidn co che phdp ly de kiem soat cdc giao djch c6 kha nang tu \qn trong cdng ty co phan
Vd'i nhftng dieu da dugc phan tich va trinh bay d trdn, vide hoan thign co chi phap ly de kilm soat cdc giao djch cd khd nang tu Igi trong cdng ty co
phdn cin luu y mdt so dilm sau:
Thu'nhat, cinsurorang, day du doi voi cic khai niem ve giao djch co nguy cg phit sinh tw Igi trong congty co phin. Phap lugt doanh nghidp edn quy iTinh rd khai nigm eac giao djch cd kha nang tu Igl h'ong cdng ty. Qua do, mft rgng pham vl cac giao dich Id doi tugng bj kilm soat. Cdc giao dich bj kilm soat khdng ehi Id cac giao dich cd gia tri tai sdn Iftn, cac giao djch vdi nguoi co quyen va igl feh lien quan, md cdn bao gom ca cac giao dich don phuong cua cdng ty (hdnh vl phdp ly dan phuong) mang ban chat tu Igi. Dong thdi xem xet md rdng cdc doi tugng co lien quan ^ong giao djch cd kha nang tu Igl nhu: Con dau, con re, b l me vg (chong), anh chj em dau (rl) cua nhung ngudi nay... Id nhung doi tugng cd mil quan hd gig dinh hitsftc gan gui. Ben cgnh do, cin bo sung quy djnh ve dii tugng bj kiem soat trong Lugt Doanh nghidp nhu quy djnh dll tugng Id cac chfte danh quan \)f khac do Dilu Id cdng ty quy djnh vd ngudi lidn quan eda hg nhu Phd GD/TGD, thdnh vidn BKS, Ke toan trudng...
Thd' hai, hoin thiin ca che phip ly ve quyen cua c6 dong vi nghia vu cOa ngwcri quin ly trong cdng ty. Can tang cudng co ehe thuc thi quyen khilu nai, khoi kign eua cac co ddng trong cdng ty khi phdt hien HDQT. GD/TGD vi phgm quy djnh hay khdng thyc hien nghTa vy gay thigt hgi din quyen vdi Igi ich cua eo ddng, cdng ty. Md rdng quyln dugc xem xet va trfeh Igc so bidn ban va cac nghj quyet cCia HDQT, bao cao tai chinh cua edng ty, cua eac c l ddng thilu s l . Dam bao cho tat ca cac co ddng deu cd quyen dugc bllt tinh hinh hoat ddng cfla cdng ty. Lam rd hon nghTa vy cfla nguftl qudn ly trong cong ty. Nang cao trach nhiem giai trinh cua ngudi quan ly khi cd yeu cau cua ndi bd cdng ty va cua co quan nha nude.
TbtF ba, hoan thiin ca chi ve cong khai hoa thong tin. Lidn quan den vide edng khai hda thdng tin
Ddn ChO & Phdp lu$t I
(phdp. btdi odJUnhii 86 3 (276)-2015
cfla cdng ty, a nude ta chua dugc s u dung nhu mdt cdng cy quan trj cdng ty. Dgc biet, Id trong cac cdng ty c l phan phi dai chung. D l k h l c phgc didu nay, ehung ta can luu y hoan thien mpt so van de nhu:
C i n cdng khai hda nhung danh gia, d y bao cfla HDQT v l t i l m nang phat trien, nhat la cac njl ro cd t h i xdy den vdi cdng ty va mftc dp cfla nhung ml ro do; edng khai hda cac thdng tin ve nhan than, trinh dp chuyen mdn, nang lyc va uy tin nghe nghidp, cfla nhftng thdnh vien HDQT va nhftng nguftl quan ly quan trpng khac va thO lao, tien luong va nhung Igl ich cd lien quan cfla hg; xay dung eo che va t h i c h i ddnh gid vd kiem sodt thdng tin, dam bdo thdng tin dugc cdng b l Id chinh xac, tmng thyc, d i y dfl va kjp thdi.
r/iii' tw, ning cao hi0u qua cOa phip luat kiem so^t giao djch c6 kha nang tw Igl cin tang cwang xay dij'ng ca chi bit kiem nhiem. Thyc hidn che dp tach bgch glOa s d hftu va quan 1;^, giua quan iy va dieu hdnh, dgc bidt la doi vol nhung cdng ty co phan cd von gdp cfla Nha nuac.
ThO nam, ting cwang ca chi kiim soit ngi bp trong cdng ty co phan, d^c bipt Ii ting cuang vai tro giim sit cua Ban Kiem soit Ca chd phap ly ve kiem sodt ndi bd giao djch cd kha nang t u igi can hodn thign nhung van de nhu: Xda bd co ehe kiem nhiem efla cdc thdnh vien BKS (vfta la giam sat ndi bd cdng
ty, vua Id nguoi lao dpng trye t i l p tai cdng ty). Tang cuang tfnh ddc lap va trinh dg chuyen mdn cfla cac thanh vien BKS**; b l sung quy djnh vai trd, nhi$m vg cua BKS trong viec giam sat chat lugng cdc thdng tin d u g c cdng bo cfla cdng ty; b l sung nhi$m vg clia BKS trong vide giam sat cac ben cd lien quan vd c^c giao djch cfla cdng ty vd'i cac bdn cd lidn quan; xdy dyng ca c h i budc thyc thi cdc k i l n nghj hgp [^ cua BKS; bo sung quyen cue BKS nhan danh cdng ty kign HDQT, ngudi quan !;? hoac cdc co ddng khac n l u t h i y c i n thiet d l bao vg q u y l n vd'i Igi ich hgp phap cfla CO ddng va cdng ty...
Thw sau, ve ca chi xft- /y vl pham trong giao kit vi thijK: hiin giao djch cd khi ning tw Igi. Phdp lugt nen dua ra quy ^ n h xac djnh loi cfla cac doi tugng trong qud trinh xac lap, thyc hl$n giao djch t u Igi vd se phdi chju trdch nhigm tuong ftng nhu: Boi thud'ng thl0t hai phat sinh, hodn tra cho cdng ty cdc khodn Igl thu duge tft giao djch dd vd cdc che tdi xft \</
khde.
Bdn canh dd, phdp ludt c i n bo sung cdc yeu t l phdp ly de eo the dp dung c h i tdi vd higu doi vd'i cdc giao djeh cd kha nang t u Igi. Chang hgn nhu c i n xdc djnh ro ehu t h i cd q u y l n "ngi ra s y vd hi^u cfla hgp dong t u Igi''^, d i n g thoi, mft r0ng q u y l n t y do khdi kien cua cdc ca nhan, t l chfte doi vd'i nhung giao djch t h i l u minh bgch cfla cdng ty •
1. Xem them Bui Xudn Hai (2007), Hoc thuyet dai di$n va miy van de cua phip luat cong ty Vi$t Nam, T$p chl Khoa hQC phip ty so 4.
2. PGS. TS. Nguyin Nhu Phat (2008). Giao trinh Luat Kinh ti. Nxb. Cong an nhin dan.
3. ThS. Li Dinh Vinh (2004), Kiim soat cac giao dich tw /gi trong cdng ty (heo luit doanh nghipp, T^p chi Lu$t hgc so 1.
4. Nguyen Dinh Cung (2008), Quan td cong ty c6 phan a Vipt Nam: Quy dinh cQa phip lu$t, hipu tt/c thyv ti va viti di. CIEM/GTZ, Ha Npi.
5. Xem Ngo Huy Cuang (2014), Sua doi Luat Doanh nghiep 2005: Phan tich, binh luSt va kiin ngh}, Vi$n Nhi niidc va Phip luat. Ky.yiu Hpi thao khoa hoc 'Hoan ttiien phip luat ve doanh nghiep vi diu tw trong bdi cinh cii cich thi chi thj tOFdng a Vipt Nam hien nay". Ha Npi.
