TAI CHINH VI MO (sg 06 (167) •2017')
NHAN THOC VE PHAT TRIEN KINH TE TIT NHAN d VIET NAM QUA CAC VAN KIEN DANG THOll KY DOI M O I
Difcng Qude Quan*
Trong th&i k^ doi m&i dat nw&c, nhin thOv dug^c vi tri, vai trd cua kinh ti tw nhSn, Ding C^ng sin Vi^t Nam ludn nhat quin quan diem phit triin kinh te tw nhin trong chlnh sich phit triin kinh te nhieu thinh phan. Quan diem dd ducrc the hien xuyen suot tiy vin ki^n Dgi h^i lan thCr VI den vin ki^n Dai h^i Ding lan thu-XII. Dac biet, tai vin kiSn Dgi h^iXII, Ding ta xic djnh "kinh ti tunhSn li mpt dgng /(A: quan trgng cua nen kinh te". Quan diem nay khdng chi thi hi^n siF ghi nhin dung vi tri,^ vai trd ctia kinh ti tw nhin trong cv cau kinh ti nuvc ta hien nay, mi cdn khuyin khich manh me kinh ti tw nhin tiip tgc phit triin, ddng gdp ticfi cuv vao qui trinh phit trien kinh ti - xa hpi cda dat nw&c.
• Tir kh6a; vSn kien, dai hdi, kinh te - xS hdi. kmh tS tw nh6n, nh$n thuc, phit triin.
In the context of national renovation. Vietnam Communist Party has recognized the position and role of the private sector, therefore, consistently viewed private economic development as an important element of economic development policy This view has been recorded throughout the documents of the National Congress VI to the XII Particularly, in the documents of the National Congress XII. the Party identified "private sector as an important dnvmg-force of Ihe economy" This view not only shows the recognition of the position and role of the private sector in national economic structure but also strongly encourages private sector to develop and make a positive contnbutionto the national socio-economic development
• Keywords documents, national congress, socio-economic, private economy awareness, development
Ngay nh§n bai 24/4/2017 Ngay chuySn phan bien 27/4/2Q17 Ngay nh^n phan bi§n 20/5/2017 Ngay ch^p nhan dSng 28/5/2017
kinh to ur nhan, \6i tu each !a mot thanh phan kmh tc. da duac nang len mgi lam mdi trong Van kicn Dai hoi \ l l ciia Dang. Do la ket qua quan iroiiL; eua ca mot qua trinh doi mai \a phat triin nhan ihirc CIJ:I Dang \e thanh phan kinh ll nay.
Tai Dai hgi VI (1986) - Dai hgi md ra thdi ky d6i mdi toan dien dat nude, khi danh gia ve qua trinh cai tao xa hgi chii nghTa nham ciing co quan he san xuat mdi va sir dung cac thanh phan kinh te thdi ky trudc doi mdi, Dang ta da thang than nhin nhan nhimg sai lam, khuyat diem trong nhan thiirc va thuc tian qua trinh xay dung, phat trien kinh tl, dac biet la doi vdi kinh te tu nhan. Dang ta nhan dinh: "Trong xa hgi ta, con nhieu ngudi co siic lao dgng chua co viec lam va chua sii dung het thoi gian lao dgng... Trong khi ngu6n von cua Nha nude va ciia lap the con eo hep thi nguon von con du trong nhan dan hau nhu chi dua vao tieu diing hoac cat giir va mua hang lich trir"', Day la mgt su lang phi Idn vc nguon von cho phat trien. Do do.
Dang khang dinh; "Phai c6 chinh sach md dudng cho ngudi lao dgng tu tao ra viec lam, kich ihich mgi ngudi dua von vao san xuat, kinh doanh, tiat kiem tiau diing da tieh luy, md rgng tai san xudt tren quy mo loan xa hgi"-.
Dai hgi VII (1991), tren c a s d danh gia kit qua thue hi?n Nghj quyil Dai hgi VI vl chinh sach phat Irian kinh te nhieu thanh phan, Dang da nhan dinh nhu sau: "Ket qua ro nhat la nhiiu hg ca Ihl va tieu chii da bo von vao san xudt, kinh doanh Irong nhieu nganh nghl va dich vu. Thong ke chua day dii, tinh din cudi nam 1989, s6 xi nghiep tu
'' TS - Hoc vu'n Till chinh
' Ddng Cong san liet Nam Van kien Dai hoi dai bieu lodn quoc kin Ihii 17 \xb Chinh In qude gia. Ha Noi. 1987.
• DCSl'N Vein ki^n Dai hoi dai bieu lodn quoc Idn ihic Vl.
.\xb Chinh In quoc gia. ltd N61, 1987, tr 56
' Tap chi nghien ciifu Tai chinh ke toan
'j& 06 (167)-2017) TAICHINHVIMO
nhan co quy m6 tuong d6i kha trong cdng nghiep la 1.284 (tang hon 4 iSn so vdi nSm 1988X sS hO tiiu chii va ca Ihe cung t3ng nhi^u"^. Ben canh nhung ket qua d^t dugc, van con n h i ^ ca nhSn CO von Idn nhung chua m?nh d^n d^u tu, n h ^ Id vdo lihh vuc san xuat; tham chi c6 mgt so ngudi da Igi dyng tinh trang kho khan ciia n ^ kmh te vd sd huu trong qudn 1;^, sir thoai h6a, biln chat ciia mgt s6 can bg nha nirdc d l Idm Sn phi phdp nhu lira ddo, bu6n Idu, tr6n thul... gdy anh hudng tifiu cue den qua trinh phdt triin kinh te - xa hgi ciia d^t nude. Tur thirc trang do, Ddng chi ro, trong dieu kien nirdc ta, kinh te cd the, tieu chO vd tir ban tir nhan van rat can thiet va n ^ trong ca cau nin kinh te hang hoa di ifin chii nghia xS hgi. Do d6, can tao di€u kien, khuyin khich cdc thanh phan kinh te nay phdt triin, ddng thdi c4n tang cudng sir hirdng dan, ki€m scat va dieu tiet cua nhd nirdc nhdm ngan ngiia vd khdc phuc nhung hoat dgng tieu c\rc.
Dai hgi VUI (1996) tiip tuc khSng dinh chii trucmg khuyen khi'ch tu bdn tu nhan ddu tu vdo sdn xuat trong cac nganh, Itnh v i ^ phu hgp vdi muc tieu va chiln luge phat Iriln ciia ddt nude, khuyin khi'cb cdc doanh nghiip ddnh c6 phan uu dai dl bdn cho ngudi lao dong t^i doanh nghiep.
Thao gd kho khdn, thiic ddy phdt trien kinh te tu nhan. Dang chu tnrong: "Can phai c6 chinh sach cu thi de giup dd kinh te ca thi, tieu chii giai quyet cdc kho khan v l von, khoa hoc ve cong ngh?, thj trudng tieu thu... nhdm hudng ddn hg tung budc di vdo ldm an hgp tac mgt each t^r nguyin, bo^c lam ve tinh cho cac doanh nghiep nhd nude hay hgp tac xa"*. Cdc chi'nh sdch mdi dugc dua ra trong thdi gian ndy da timg budc tgo dieu kien cho kinh te tu nhan tiip tuc phdt trien, ddng gdp tich circ vao s\r phat trien kinh t l - xa hdi cua dat nude theo muc tieu ciia qud trinh doi mdi dat ra.
Dai hgi IX (2001) tdng kit chinh sach kinh te nhiiu thdnh phan trong 15 ndm ddi mdi, khang djnh: Trong nen kinh te nude ta, kinh te ca the, tieu chii d cd ndng thon va thdnh thi cd vi tri quan trgng va lau ddi, cdn tao dilu kien giiip dd dl phat trien;
khuyin khich cac hinh thirc hgp tac tu nguyen, lam ve tinh cho cdc doanh nghiep hoac phat triin 'DCSVN. Van kien Dgi hqi dgi bieu loan quoc Idn ihu VII, Nxb Chinh tri qu6c gia. HdNoi. 1991. lr.23.
' DCS VN: Vdn ki?n Dai HQI dai bieu loan qude ISti thu VI 11, Nxb Chinh iri qude gia. Ha Noi, 1996. tr.96
Idn hon. D?i hdi nhan m?nh: *Thai bdng mgi bi6n phap t90 mdi tmdng kinh doaidi thu$n lgi de kinh t^ tu bdn tu nhan phdt trien ti€n nhihig hudng uu tien ciia nhd nude, ke ca d ^ tu ra nude ngodi;
chuyin thdnh doai^ nghiep co p h ^ , bdn c6 p h ^ cho ngudi lao ddi^ li6n doanh, liSn ket vdi nhau, vdi kinh t^ t|ip the vd kinh te nhd nudc"^. Quan diran cua Dang Id khdng nhOng t^o dilu kien thuan Icri cho kinh l l tu nhdn phat triin trong nude, md con khuyin khich vd t^o dilu ki$n cho cdc doanh nghiep tu nhdn d^u tu ra nude ngodi.
Dai hOi X (2006) ke thiia quan £ e m ciia cac ky Dai hOi trudc ve phdt trien kinh t l tu nhSn ttong cliinh sdch phdt triin kinh t l nhieu thdnh phsb, da dua ra ehinh sdch: "Khuyen khich phdt trien cdc doanh n ^ i e p tu nhdn Idn, cac tap dodn kinh ^ tu nhdn cd nhiiu chu sd hChi vdi hinh thiic cdng ty c6 phdn. Khuyin khich tu nhan mua co ph4n ciia cdc doanh nghiep nhd nude, tham gia dau tu vdo cdc Imh wtc sdn xudt, kinh doanh quan trgng ciia nen kinh tl. Khuyen khi'ch tu nhdn mua co phui cua cdc doanh n g h i ^ nha nude, tham gia diu tu vdo cdc fihh vuc sdn xudt kinh doanh quan trgng ciia nin kinh tl. Khuyen khich cdc doanh nghiep tu nhan Idn ban oh phan cho ngudi lao dOng. Phdt triin manh cae hg kinh doanh cd the vd cdc lo^i hinh doanh nghi$p cua tu nhdn d l tiin \£j\ cho phep thi dilm thdnh lap cdc t|ip dodn kinh te tu nhdn"*. B6n c^nh dd, trong qua trinh th\rc hi$n Nghj quyet Dai hdi. Ban c h ^ hdnh Trung uong Ddng dS ra Quyit dinh so 15-QD/rW ve vife eho phep ddng vien ldm kinh t l tu nhdn. Day Id m^t quan dilm mdi, viia thi hien su nh^t qudn vl \-^ Iu|n trong chinh sdch phdt trien kinh t l tu nhdn ciia Ddng, viia Id m^t hanh d6ng cy the trong qua trinh thuc hien muc tieu nang cao nang lyc Ianh d?io vd siic chiln d^u ciia Dang.
Dai hgi XI (2011) nhan manh: "coi kinh t l tu nhdn Id m^t trong nhung dgng luc cua nin kinh tl, tiep tyc nghiin cim ca chi chinh sach dl tao dilu kien hinh thdnh mdt s6 tfip doan kinh t l tu nhan vd khuyen khich tu nhan gdp von vao cdc tap dodn kinh t l nhd nude ddp Otig yiu cdu phat triin kinh t l thi trudng, hgi nh^p kinh t l qude tl'". Nhu vay,
' DCSVN. Van ki$n Dgi hqi dgi biiu loan quoc Idn thu IX, Nxb. Chinh irj quoc gia. Ha Ngi, 2001, ir 88-89 ' DCSVN: Van ki^n Dgi hpi dai biiu toan qude Idn tfiuX.
Nxb. Chinh trj qude gia. Ha Ngi, 2006, tr23 7 ' BCSVN: Vdn ki$n Dai hgi dgi biiu loan qude lan thic XI.
Nxb. Chinh tri qude gia. HdNgi, 2011, lr.209.
Tap ch! nghien cuTu Tai chinh ke toan <11>
TAI CHI'NH vl MO (^S6 06 (167)-2017 )
kinh tl tu nhdn da timg budc dugc thira nh^in, dugc xem Id mdt trong nhOn^ ddng Iuc ciia nen kinh te, ciing vdi cdc thanh phdn kinh tl khdc ddng gdp tich cue vdo qua tririh phdt trien kinh te - xa hgi ciia dat nude. Dai hgi XI cung dua ra chii tnrong nghien ciiu co chi chinh sdch de thirc hi?n thi diem viec kit nap nhihig ngudi Id chii doanh nghiep tu nhan du tieu chudn vao Ddng.
Dai hgi XII (2016) danh gid 5 nam thyc hien Nghj quyit Dai hgi X! da nhdn manh: "Trong 5 nam qua, khu vyc kinh tl tu nhan Viet Nam tiep tuc phat trien, tang trudng va dong gop tich cue vao qua trinh thuc hien cac muc tieu kinh te - xa hgi ciia dat nude.. .ddu tu tu nhan trong nude tiep tuc tang, chiim khoang 38,5% tong dau tu todn xa hgi"^ Dac biet, trong Van kien Dai hgi XII, Dang ta da xae djnh ro vai tro, vi tri ciia kinh te tu nhan trong nen kinh tl nhieu thanh phan d nude ta hien nay. Cu the, neu Dai hgi XI mdi chi "eoi kinh te tu nhan la mgt trong nhung dgng luc ciia nen kinh te", thi den Dai hgi Xll, Dang ta da khang djnh:
''kinh ta tu nhan la mgt dgng luc quan trgng ciia nen kinh te"^. Vai tro dgng lire nay tha hien d cho:
Thii- nhat, su phat trian ciia kinh tl tu nhan dudi cac hinh thirc to chiie khac nhau la mgt trong nhung khia canh thuc hien dan chii hoa nan kinh te: nha nude c6 trach nhiem bao dam va bao hg quyen tu do kinh doanh ciia cong dan; cong dan co quyen thuc hicn tat ca cac hoat dgng kinh ta trong khuon kho luat phap nha nude. Diau do cho phep huy dgng dugc rgng rai cac nguon tai luc, tri luc ciia ngudi dan vao dau tu phat Irian, lam giau cho nguai dau tu va gop phan lam giau eho dat nude.
Thir hai, su phat trien manh me ciia kinh ta tu nhan true tiep tao ra mgt khoi lugng vat chat to Idn, dong gop tich cue vao viec thoa man nhu cau trong nude, gop phan gia tang kim ngach
\uat khau, dong gop vao su tang trudng chung cua nen kinh la quoc dan. Thuc le 6 nude ta va cae nuac tren tha gidi cho thay, kinh tl tu nhan CO ly trgng dong gop ngay cang cao vao long san pham quoc ngi.
Thu ba. su phat trien kinh tl tu nhan gop ph^n dicu chinh phan bo von dau tu vao nhung ITnh vuc ' l)CS\ \ I an kien Dai hoi dai hieu loan qude Idn ihu XII,
\\b Chmh in quoc gia Ha \6i, 2016. Ir232 ' DCS\ V I 'an hen Dai hoi dai bieu loan quoc Idn ihu XII.
\\h Chinh in quoc gia. lla \'6i. 2016. irlOi
CO khd ndng bdo ddm hieu qud, gdn vdi nhu cau thi tnrdng, Kinh tk tu nhdn cd khd ndng bdo ddm dong vdn dugc qudn K su* dung cd hi^u qua cao do sir quan tdm trye tiep ciia ngudi chu sd hihi vdi dong von ciia hg. Miic hi^u qud ndy khdng nhung tdng khd nang tai dau tu md rgng kinh doanh ciia kinh tl tu nhan, md cdn Id dieu ki^n tiin de de tang kha nang thu ciia ngdn sdch nha nude, tang ngudn ddu tu tir ngdn sdch nhd nude cho muc tieu phat triin kinh t i - xa hgi cua dat nude.
Thu- tu, sy phdt triin kinh tl tu nhdn se gdp phan gidi quyit viec Idm cho xa hgi vd thu nhdp cho ngudi lao ddng. Ddy Id mgt trong nhung uu thi ciia khu vyc kinh te ngodi nha nude va kinh te CO von ddu tu true tiip nude ngodi so vdi khu vuc kinh te nha nude.
Thu nam, trong thdi ky qua do Ien chii nghTa xa hgi d VietNam, kinh ti tu nhan da vd dang timg budc khang djnh vi tri chd dya thiet yeu theo diing quy luat eiia nen kinh te thi trudng. Kinh te tu nhan dang cd ca hgi phat trien manh ca ve be rgng Idn ba sau, so lugng va chat lugng. Xet va trung va dai ban, cac tap doan kinh te tu nhan Idn trong nude eiing vdi cac tap doan kinh te nha nude va cac eong ty xuyen qude gia la dgng Iuc keo ehu yeu dan dat nen kinh te phat trien.
Thu sau, su phat trien kinh ta tu nhan tao ap Iuc thiic day doi mdi cdng tac quan ly nha nude va thiic day cai each cac doanh nghiep nha nude.
Khi CO quan diem nhan thuc dung ve vai tro ciia kinh te tu nhan trong nen kinh te nhieu thanh phan, nha nude se phai chii dgng doi mdi cac mat hoat dgng phii hgp vdi nguyen tdc thi trudng, de thuc su phat huy vai tro ngudi nhac trudng diau khien cac boat dgng kinh te, tao mdi trudng thong thoang, on dinh va binh dang cho tat ca cac doanh nghiep thuoc cac thanh phan kinh ta. Moi trudng canh tranh binh dang ban tao nen ap lue canh tranh va doi mdi khien cac doanh nghiep nha nuoc phai tang quyan chii dgng va ti'nh tu chju trach nhiem, phai doi mdi loan dien da nang cao sire c^nh tranh, bao dam su ton tai va phat tnen trong nan kinh te thi trudng.
Nhu vay, quan dilm "kinh te tu nhan la mot dgng luc quan trgng eiia nin kinh te" khong ehi the hicn su ghi nhan diing vi tri, vai tro ciia kinh te tu nhan trong ca cau kinh tl nude ta hien nay.
ma con khuyen khich manh me kinh te tu nhan
(Xem tiep trang 29) Tap chi nghien cflu Tai chinh ke toan
(jo 06 (167)-2017) NGHIEN CQU TRAO DOI
Thur nhat, phdi co s\r chuyen doi ca sd ke todn cho cac CO quan Nha nude vd dan vi su nghi$p cong Idp tjj ca sd ddn tich co dieu chinh sang co sd don tich ddy du, toan dien.
Thu- hai, clin cir vao chudn muc ke todn cong quoc te d8 xdc lap hai phan he bao cao tdi chinh theo muc tieu sir dung thdng tin: bao cao tai chinh sir dung cho muc tieu chung vd bdo cdo tai chinh sii dung cho muc dich rieng biet (quyet toan kinh phi, kiem sodt cac khoan thu - chi ngan sdch).
T h u ba, ra soat Iai cac ndi dung dugc quy djnh trong che do ke toan ap dung cho dan vi hanh chinh, sir nghiep de co nhung thay doi thich ling doi vdi bao cao tai chinh theo quy dinh hien hanh, theo hudng xac lap hai phan he bao cao tai chinh nhu noi tren, ddng thdi cd nhung thay ddi, b6 sung ve tai khoan ke toan va phuang phap ghi nhan, xir ly theo hudng ap dung ca sd don tich day dii.
Thur tu, tiep tuc nghien cim de ban hanh va dua ', ao ap dung he thong chuan muc ke todn cdng Viet Nam tren co sd tham khao va ke thira nhung ndi dung khoa hgc, phii hop ciia chuan muc ke toan cong quoc te.
Thu nam, phat trien hgi nghe nghiep va thanh lap hgi ddng bien soan chuan muc k6 todn khu vuc cong va ca quan bien soan che dp k6 toan khu vuc cong dpc lap, khach quan.
Thir sau, hoan thi?n co che kiem sodt ndi bo va CO che kiSm soat chdt luong BCTC tai cdc dan vi cong.
Thir bay, hoan thien cdc qui dinh cong b6 cong khai BCTC khu vuc cdng.
Thir tam, ndng cao trinh dp chuy6n mon cua nhdn su Idm ke toan khu vuc cdng vd tang cudng chinh sach dao tao, tuySn dung nhdn s\r chat luong cao ve chuyen mdn.
Tai li^u tham khao:
Bo Tai chinh, 2007. H4 thdng chuan muc ki todn cong qude ti.
Bo Tai chinh. 2012. Thong lu 178/2012/TT-BrC ngay 23/10/2012 Chi dp ki todn bao hiem xa hpi
Chinh phu, 2016 Nghi_ dmh J 41/2016/ND-CP ngay 10/10/2016 Quy dinh ca chi lu chu cua dan vi su nghiep cong lap trong ITnh vtec su nghiep kinh le va su nghiep khdc.
Ha Ndi.
QuSc hdi. 2015 Ludi Ki todn s6 88/20!5/QH13 ngay 20/11/2015.
Qude hdi. 2015 Ludt NSNN sd 83/2015/QHI3 ngay 25/6/2015.
Hoc viin Tai chinh 2014. Bat gidng to chirc cdng tdc ke lodn cong, NXB Tai chlnh
Hoc vien^ Tdi chlnh (2011), Gido trinh chudn muc ke todn cdng qude te, Nhd xudt bdn tai chinh
TS Nga Thank Hodng 2014, "Vdn dung chudn muc ki todn cong quoc le vdo (-let Nam trong giai doan hien nay ", tap chi nghien cihi tdi chinh ke todn, Sd 2 (127) 2014. Hoc vien Tdi chinh
NHAN THilIC VE PHAT TRIEN KINH TE Tl/ NHAN 0 VIET NAM..
tiep tuc phat trien, dong gop tich cue vao qua trinh phat trien kinh te - xa hgi ciia dat nude. Dai hpi XII khang djnh can phai tiep tuc "tao dieu kien thuan Ipi de phat trien manh me doanh nghiep Viet Nam, nhat la doanh nghiep tu nhan, lam dgng luc nang cao sire canh tranh va tinh tu chii ciia nen kinh te"'". Dai hgi Xll dua ra cac giai phap phat trien kinh te tu nhan nhu sau: Mdi Id. hoan thien phap luat, CO che, chinh sach de doanh nghiep tu nhan liep can binh dang mpi cahpi, cac ngudn luc, nhat la ve von, dat dai, tai nguyen: Hat Id, thiic day xa hoi hoa sd hiiru va san xuat kinh doanh, khuyen khich phat trien cac hinh thirc doanh nghiep CO phan. Tang cudng ho trg de phat trien manh doanh nghiep nho va vira, kinh te hp gia dinh; ho trg '" DCSl \ I 'dn kien Dai hoi dai bieu todn qude Idn ihuXI!.
Xxh Chinh in qude gia. Hd Noi. 2016. Ir271
(Tiep theo trang 12) doanh nghiep khdi nghiep. Khuyen khich hinh thanh doanh nghiep Idn, thucmg hieu manh; Ba Id, ho tro doanh nghiep dau tu nghien cim phat trien, img dung tien bp khoa hgc va doi mdi cong nghe, chu trpng img dung cong nghe thdng tin, nang cao sire canh tranh va tham gia hieu qua vao mang san xuat va chuoi gia tri trong va ngoai nude; Bdn Id, hoan thien chinh sach ho trg phat trien doanh nghiep nho va vira, doanh nghiep khdi nghiep.
Khuyen khich hinh thanh cac tap doan kinh tl tu nhan da sd hiru va tu nhan gop vdn vao cac tap doan kinh te nha nude.
Tai lieu tham khao
Ddn}^ Cong san Viet Nam Van hen Dai hoi dai biiu toan qude Idn thu VI. VII. VIII, IX, X.XI,XII.
Tap chi nghien cufu Tai chinh ke toan <2%
