KE TOAN MOI TRlfdNG TAI CAC DOANH NGHIEP KHAI THAC KHOANG SAN TREN DjA BAN TINH BJNH DjNH
Nguyin Thi Kim Tuydn Trudng Dgi hgc Quy Nhan Ngay nhdn bai: 08/10/2019
Ngay nhdn bai sfla: 28/10/2019 Ngay duygt dang: 22/11/2019
Tom tdt: Khai khodng la ngdnh cong nghiep cd vi tri, vai trd quan trpng trong phdt trien kinh titgi Viit Nam. Tuy nhiin, ddy la ngdnh cd tdc dpng tiiu co-c den moi trudng. Kdt qud nghiin cdu td phuang phdp phong vdn sdu nhd qudn tri dd cung cdp mo td vi tinh hinh thac hien kd todn moi trudng tgi cdc doanh nghi$p khai thdc khodng sdn tren dia bdn tinh Binh Dinh. Mgc dii Id ngdnh cong nghiip nhgy cdm vdi mdi trudng nhung thi/c hiin ketodn mdi trudng trong ngdnh khai khodng tinh Binh Dinh con d giai dogn trdng nudc. Kdt qud nghiin cOu ndy Id dgng luc gidp Chinh phd, cdc Bo ngdnh, cdc to chdc gido difc, cdc hi^p hpi nghe nghiip ciing vdi doanh nghiip ciing no lac thac hien cdc hogt dpng thuc ddy ketodn moi trudng hudng den phdt trien ben viMg trong bdi cdnh hpi nhgp todn cdu.
Tit khod: ketodn mdi trudng, khai khodng, thong tin moi trudng.
ENVIRONMENTAL ACCOUNTING IN MINING ENTERPRISES IN BINH DINH PROVINCE
Abstract: Mining industry has played an important position in Vietnam economic development.
However, this industry has negative impacts on environment. The results of in-depth interviews with managers provided a description of environmental accounting situation in mining enterprises in Binh Dinh province. Although this is environmental sensitivity industry, implementation of environmental accounting in mining industry in Binh Dinh province is still in its infancy. This result motivate government, ministries, educational organizations, professional associations and businessess to work together to promote implementation of environmental accounting towards sustainable development in global integration context.
Keywords: environmental accounting, environmental information, mining.
1. Gidi thieu cdc bgn lien quan vd thay doi quan hg chi phi.
MA:tnf;i«„r -- ^^.u;,- , ^ . ^ .u' 1 - Kdtodn mdi trudng da xuat bien vdo nhiing ndm IVloi tntdng la van de thdi SU dddc thao luan , , ^, , , - ^ - . =, -^ ^'T-.M {i\^tr!,ri^A\Sr,A^ ^~ .u-^ 'A- p' ' *u'' bdymUdicuathcIcyhaimUdi.XctdCapdoDN, 0 tat ca cac dien ddn tren the gidi. Sau cac tham ^ „ , - , . , - .i. -^ i -- * '„
hna mfii f^tf^ ' - X i, / - t.' i, - KTMT Id mdt bd phdn trong he thong ke toan, noamoi trUdng, cac rao cdn xanh (van ban phap . • , w ' , < - t. ,^ ^K^., ItfmAitn,?) . - 1, .^ 1 ~ 1- - - - sd dung khudn khd ly thuyet va phddng phap ly moi trudng, tieu chuan ky thuat moi trUdng, . ^'^^^ ^, ^^. ' . , , . ^ . .^ .g thud, phf moi midng) ngdy cang gia tdng. Chi'nh kd toan mdi de ghi nhdn, do lUdng vd cdng bd
™., p . , , . . . . u . u e ; ugdy u^ig gia tang. ^lumi ^ . ^^^ ,^^ ^^^
phu, cac to chdc tdi chi'nh, khach hang, nha diu tnong tm moi u^uui g ,-=„ , , „ n h?n tit rftnorfAr„T^;. u^^ . . . . viec ra quydt dinh den cac ben lien quan ben in, cong flong dia phddng ...ngay cane quan tam • / \ . .- • u u--
rtS^ifrS^K u - "• T , • .-. . . trong va ben ngoai doanh nghiep.
aen trach nhiem mdi frddng doanh nghiep va sfl ^ ^ a u &
dung thdng tin mdi trddng cho viec ra quydt KTMT da chdng td Id cdng cu kd todn phu
^nh. Theo Schaltegger va Buiritt (2017), kd hdp vdi xu hddng phat trien ben viJng vi nd giup toan moi trudng (KTTVIT) ra ddi tit dp liic cua DN dat dUdc ddng thdi hieu qud mdi trddng vd
^U thang iaqiai^2019 65 Tai chinh - Quan tri kinh doanh
hieu qud kmh td Cac nghien cdu trgn thdgidi da chdng minh KTMT mang lai n h i k Idi fch to Idn cho DN. Ching h£in, hd ti<3 DN tudn thu phdp ludt mdi trddng, chi'nh sdch mdi trUdng, dam bdo vi trf chidn Iddc dai ban cua DN (IFAC, 2005), gidm tdc dong mdi trUdng vd tidt kiem chi phi vi sfl dung hieu qua nang ludng, nUdc, vdt ligu (IFAC, 2005; Ferreira and cdng sU, 2010), thuc day DN chuyen doi boat ddng theo hudng bin vflng (sang kidn sdn xuat sach hdn, cdng nghg xanh) vi KTMT cung cap thdng lin ve chi phi, ldi fch vd cd hoi day du hdn (Gale, 2006), gidm bdt mdi quan tdm ve mdi trUdng cua chinh phu (Liu and Anbumozhi, 2009), xac lap mdi quan he tdt hdn vdi cac ben lien quan vd cdi tidn trong viec ra quydt dinh cua DN (Lee and cong sd, 2006; Ferreira and cdng su, 2010, Kokubu and Kitada, 2015), nang cao binh dnh, danh tidng, thUdng hieu DN (Zeng and cdng sd, 2010; Ferreira and cdng sd, 2010).
Nganh khai khodng cd vai trd, vi tri quan trong ddi vdi phdt trien idnh td, xa hoi cua Viet Nam ndi chung va ciia tinh Binh Dinh ndi rieng. Nganh khai khodng trgn dia ban tinh Binh Dinh dddc chia thdnh nam linh vUc kinh doanh, bao gdm: khai thdc da, khai thdc cat, khai thac ddt san idp, khai thac titan vd khai thac nddc ndng thien nhign. Ddc diem boat ddng cua 5 linh vdc kinh doanh nay cd tdc ddng tigu cdc ddn mdi trddng nhd; d nhilm bui, tidng on, d nhigm dat, nddc nglm, nddc mat, chat thdi ran, xdi mdn, sut dat va mat da dang sinh hoc. Mdi trUdng va phdt trien ben vflng da trd thdnh chu de ndng trong cac hdi nghi, hdi thao qudc gia.
Cac nghien cdu KTMT tai Viet Nam cung da xudt hien. Tuy nhien, nhieu nghien cdu KTMT dddc thUc hien tai cac nUdc phdt tri^n va nghien cdu KTMT d cdc nddc dang phat ttien cdn ban chd, dac bigt la d khu vdc Ddng Nam A (Belal, 2000; Saha va cdng sd, 2012; Herzig and cpng sd, 2012). 6 Vigt Nam, KTMT vdn cdn la ITnh vUc nghign cdu mdi trong cd hoc thudt va thdc hdnh. Dac biet chua cd nghign cdu nao tig'n hanh trong nganh khai khoang. Vl vdy, theo tdc gid thUc hign nghien cdu ve KTMT tai cdc DN khai thdc khodng san tren dia ban tmh Binh Dinh la hdt sdc can thidt.
Muc dfch cua bdi bdo nhim md ta thUc hien KTMT tai cdc DN khai khoang h-gn dja bdn linh
N i l
Binh Dinh. BM bao niy se mang lai M ich clio cac b8n USn quan trong dilu kiSn hoi nhap kinh te quoc tC Phan con lai cia bai bao nay dilcic to chflc nhu sau. Phan hai ttinh bay khung khai niem KTMT, tiSp theo la phiiong phip nghiSn cilu. Sau do, tac gia trinh bay ket qua nghien ciJu. Cuoi ciing, kSt luan vdi cic ham y diJfOc trinh bay.
2. Khung Idiai niem Ite^toan moi trudng Qua tong quan nghiSn ciiu, tac giS da xay dung khung khai niSm vi KTMT (Hinh 1).
Khung khai niem bao gom nhfing khai niem cd ban dfldc chon loc tfl cd sd ly thuyet de hinh thanh nSn tang nghien cflu ve thflc hi8n KTMT.
3. PhUdng pliap nghien cihi
Bar bao sfl dung phfldng ph^p phong van sau nha quan tri de mo ta tinh hinh thitc hien KTMT tai cac DN Idiai thac khoang san trSn dia ban tinh Binh Dinh tfl quan diem vit kinh nghiem ctia cac nhil quan tri.
3.1. Mdu nghien ciiu
Tac gia tien hanh phong van sau doi vdi nha quan tri cap trung (ke toan trfldng, trfldng phong ky thuat) vh nha qudn tri cap cao (giam doc hoac ph6 giam doc phu trach tiii chi'nh) tai m6t so DN khai thac khoang san tren dia ban tinh Binh Dinh. Tmdc khi phdng van chi'nh thflc, tac gia c6 cuoc trd chuySn qua dien thoai d^ trinh bay van tat vail de nghien cflu va mong muon nhan dfldc sfl hd trd cua nha quan tri. Ke't qui tac gia da xac dinh dfldc thdi gian va dia diem phdng van dSi vdi chin nha quan tri, cu the: 2 Giam d&, 1 Phd Giam doc, 4 Ke toan trfldng, 2 trudng phdng ky thuat. Cac nha quan tri den tfl tam DN cd quy rad Idn, nho, vfla trong nam linh vflc kmh doanh cua nganh khai khoang tren dia ban tinh Binh Dinh nen miu nay la hoan toin phil hdp, cu the: Cong ty TNHH Nfldc khoang Quy Nhon, Cdng ty CP Khoang sin Binh Dinh Cdng ty TNHH Trong Diim. Cdng ty CP VRG da Binh Dinh, Cong ty CP Phfl Tai, Doanh nghiep tfl nhan Thanh Sdn, Cdng ty TlfllH Mot thanh viSn khoang sin Tuan Dat, Cdng ty A (tic gia khdng neu tSn theo yen ciu cua ddi tflong phdng van).
3.2. Phuang phdp thu thap, xii iji da lieu Tac gia thu thap dfl liSu tfl cac nha quin tri
So 16 tiiang 12 nam 2019 1 tri kinh dl logdfli
Ghi nhan thdng tin m5i tmdng - Thdng tm tdi chfnh mSi trudng - Thdng tm phi tdi chfiih mdi trtfdng
Ghi nhan thdng tin mdi tnlcing
•• Tli6ng tin tien te (tdi cliinh) mdi trUdng - Thdng tin vdt V} (phi tdi chinh) moi trUdng
Xit ly, phdn tich thdng tin moi trudng - Tai san moi trUdng - Nd phai tra mdi trudng - Chi phi mdi trUdng - Thu nhdp mdi ttUdng
Cung cip thdng tin mdi trUdng Bao cao mdi trUdng ben ngoai (Bao cao tai chinh, bao cao thudng nien, bao cao phat trien ben vuog)
Xi^ ty, phan tich thdng tin mdi trUdng
• Chi phi mdi ttUdng
• Hieu qud mdi ttUdng
Cung cap thong tin mdi trudng Bdo cao mdi tnidng noi bd
Hinh 1: Khung khai ni§m thric hien kdtoan moi trddng
(Nguon: Tdc gid tUxdy dUng) bang phUdng phdp phdng vdn trdc tidp. Phieu
phdng vSh nhd qudn tri dUdc thidt kd thanh bai phan, ttong do; phdn 1 la thdng tin cua nha qudn tri vd phan 2 Id ndi dung phdng vd'n. Dua tten tong quan nghien cdu va gdp y chuygn gia, ndi dung cdc cau hdi phdng van bam sdt vdo khung khiii niem, du^c th^ hien cu the d Bdng 1. D^
thu thdp dfi ligu, tdc gid sfl dung phong vdn ban cSii trdc, cdc cau hdi phdng vdn dinh sdn kdt hdp vdi cdc cdu hdi linh boat thay d6i tuy theo hoan c5nh, finh hudng cu th^ dl cdc nha quan tri noi chuyen mdt cdch tu do, thodi mai chia se quan diem, kinh nghigm cfla hp. Cac thong tin dddc ghi ch6p lgi bing tay hodc bing thiet hi ghi dm v(Ji su d6ng y ciia ngUdi dddc phdng van. Ndu
yyb^o1?nStinlOiq 67
thieu thdng tin tU cudc phdng van trddc, tdc gia se lien hg lai qua dien thoai de b6 sung.
Mdi nha quan tri tham gia phdng van dUdc gdn mdt ma boa rieng tii PVl den PV9. Dd lieu thu thdp dddc td chin ddi tddng phdng van sau dd dddc ghi chep lai tten file excel. Theo Nguyen Dinh Tho (2011) thi phan tich dd lieu phdng van dddc thdc hien didng qua 3 budc cd ban cd mdi quan hg vdi nhau, dd la: md ta, phan loai va ket ndi cac dii lieu. Md td dung d^ dien giai cdc dfl heu, phat Men thudc tinh va cap do ciia chung gidp nhd nghien cdu cd each nhin tong qudt, Sau khi md ta, dfl lieu dUdc sap xep, phdn loai thanh tflng nhdm cd ciing dac tt'nh chung. Sau do, cdc Tai chi'nh - Quan tri kinh doanh
dii lieu can dddc kdt ndi thanh mdt he thdng cd tfnh logic di giai thi'ch van de nghign cdu.
4. Ket qua nghien cihi 4.1. Ghi nhan thong tin moi trddng
Cac DN khai thdc khoang sdn ttgn dia bdn tinh Binh Dinh chu ydu ghi nhan thdng tin tdi chfnh mdi trddng, bao gdm: cbi phf mdi trddng (CPMT), nd phdi ttd mdi trUdngT) va tdi san mdi trddng (TSMT) (Bdng 2). Cac tiidng tin phi tai chfnh mdi trddng the hien qua chinh sdch mdi trddng, muc tigu mdi trudng, he thdng quan ly mdi trfldng (ISO 14001), cam ket tuan thu quy dinh mdi trudng hay ddng ludn chuyen vat lieu, nUdc va nang lUdng ttong quy trinh sdn xudt lai ft dUdc quan tdm tdi. Bdi vi cdc DN ndy chti ydu cdng bd thdng tin mdi trUdng qua bao cdo tai chi'nh ngoai trd hai DN niem yet (Cdng ty Co phSn Khoang sdn Binh Dinh va Cdng ty Co
phin Phu Tai) bat budc cdng bd thgm tiidng tin mdi trfldng tten bao cdo tiiUdng nign theo quy dinh ttong Thdng hi 155/2015/TT--BTC.
4.2. Phan tich, xii ly thdng tin moi trUdng Kdt qud phdng van cho tiidy higu qud mdi ttUdng la mdt khai nigm cdn kha mdi me, md hd vdi hau hdt nha qudn tri tai cdc DN khai tiidc khoang sdn ttgn dia bdn tinh Binh Dinh. Chi sd bieu qud mdi ttUdng tai cac DN nay la chi so tuyet ddi ve chi phf xfl Iy chd't thdi (chi phi xfl ly chat thai nguy hai, chi phi xfl ly rac tiiai thdng tiiddng, chi phi xfl ly chat thdi bpt da, chi phi ve sinh ) chd chfla cd chi sd tddng dd'i.
Dieu nay cho thay nha qudn tri tai cdc DN nay chi chii y vao kiem sodt chi phi cudi dUdng dng ma chUa danh gid ddng tam quan ttong cua bieu qua mdi trfldng hay sU tUdng tac gifla DN vdi mdi trUdng. Cdc DN khai thdc khoang sdn tten dia bdn tinh Binh Dinh dang thdc Men he thdng
S
Bang 1: Noi dung phong van ve thiic hien ke toan moi trtfdng
Noi dung Ngudn
1. GM nhan thdng tin phi tai chfnh mdi trUdng (khoi lUdng tai nguygn tieu thu; cllfnh sdch, muc tieu, chig'n lUdc mdi trUdng; sd lan phat vi pham mdi trUdng, he thdng quan ly mdi irUdng)
UNDSD (2001), UNCTAD (2002), IFAC (2005), Thdng tu 155/2015/TT-BTC, GRI (G4-2016).
2. Ghi nhdn thdng tin tai cM'nh mdi ttUdng (tdi sdn mdi trUdng, nd phdi tta mdi trfldng, cM pM mdi trUdng, thu nhap mdi trUdng)
USEPA (1995), UNDSD (2001), UNCTAD (2002), IFAC (2005), JMOE (2005), Chang (2007), Ferreira va cdng SU (2010), Thdng tu 155/2015/TT-BTC, GRI (G4- 2016), IFRS 6, IAS 16, IAS 37, IAS 38, IAS 20, Luat bao ve vd phdt ttien rdng 2004, Ludt thud tai nguygn 2009, Ludt khoang sdn 2010, Ludt bdo ve mdi trudng 2014.
3. Phdn bo cM pM mdi trddng theo phddng phdp tien tien (phddng phap ABC, phddng phdp MFCA, phUdng phdp LCC)
USEPA (1995), UNDSD (2001), IFAC (2005), Chang (2007), Ferreira va cdng sU (2010).
4. Sfl dung tai khoan cM tidt theo ddi
thdng tin mdi trudng Ferreira va cdng sU (2010) 5- Sfl dung sd kd todn cM tidt theo ddi
thdng tin mdi trddng Pham Hoai Nam (2016)
6. Phdn tfch hieu qua mdi ttddng IFAC (2005), JMOE (2005), Chang (2007), Ferreira va cdng sU (2010).
7. Lap bao cdo mdi ttddng bgn ngoai UNCTAD (2002), Thdng tu 155/2015?rf^TC GRI (G4-2016)
i. Lap bdo cdo mdi trUdng ndi bd JMOE (2005); Chang (2007).
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Khai thdc dd Khai thac cdt Khai thdc titan Khai thac dat san idp Khai tilde nUdc ndng tiiien nhien Khai thac dd Khai thac cat Khai thdc titan Khai thac dat san lap Khai thac nudc ndng thien nMen
Khai thdc da
Khai thdc cdt
Khai thdc titan
Khai tilde dat san Idp Khai tilde nUdc ndng tiiign nhien
K^ quy moi trddng, ho lang dg chda nudc thai tai md khai thdc, bg tiidng xfl Iy nudc tiiai san xuat vd tuan hodn nddc, he thd'ng qu^t cdng nghiep
Ky quy mdi trUdng
Ky quy mdi trUdng, he Uidng xfl ly nudc tiiai, he tiidng xfl 1^: khi thai, be thdng tuan hoan nUdc, bg thdng xfl ly bui kW thUc hien toy^n tach qudng, he thdng quat cdng ngMep
Ky quy mdi tiitdng, hd lang de ttdnb nddc mUa chdy tran tai md K^ quy mdi tiUdng, hg thdng xii ly nUdc tiidi, he thd'ng xfl ly khi vd xi than dd.
Thud tai nguygn, phf bao ve mdi trudng, phi cd sd ha tang, dU phdng phuc hoi mdi trddng sau khai thdc
Thud tai nguyen, du phdng phuc hoi mdi trudng sau khai thac Thud tdi nguyen, phf bao ve mdi tiiJdng, du phdng phuc hdi mdi trudng sau khai thdc
Thud tai nguygn, phf cd sd ha tang, du phdng phuc hoi mdi ttUdng sau khai thac
Thud tdi nguyen, phi bdo ve mdi trudng, pM' dich vu mdi ttUdng riJng, dfl phdng phuc hdi mdi trUdng sau khai thac
Chi phf xfl ly rdc thdi nguy hai, rac thdi sinh hoat, chi phi bao hd lao dong, cM phi kham sdc khoe dinh ky, cM phi lap cdc bdo cdo ddnh gia tac dpng mdi trudng, kd boacb bdo ve mdi trUdng va phUdng an phuc hoi cdi tao mdi trUdng, cM phi quan trac mdi trudng, chi phi xfl ly bdt da, cM phf trdng cay xanh tao my quan, chi phf phuc hdi mdi trddng, chi pM cd sd ha tang, chi phi hd ttd dia phUdng.
Chi pM Idp cdc bao cao ddnh gia tac ddng mdi trUdng, ke hoach bao ve mdi tiifdng va phUdng dn phuc hdi cai tao mdi trUdng, cM phf quan trdc mdi trUdng, cbi pM phuc hoi mdi trUdng.
Chi pM xfl ly rac thdi nguy hai, rac thai sinh hoat, chi pM bao hd lao dpng, cM phi kham sdc khoe dinh ky, chi pM lap cac bdo cao ddnh gia tac ddng mdi ttadng, kd boacb bao vg mdi trUdng va phUdng an phuc hoi cai tao mdi trddng, chi phi quan trac mdi trfldng, chi pM ttang bi li^u ke, cbi pM ddo tao an todn bflc xa, cM pM' ttong rdng hang nam phuc hdi mdi trfldng sau khai thdc, chi phi ttong cay xanh d^ giam bui, chi pM hd trd dia phddng.
Chi phi lap cac bdo cao ddnh gia tdc dpng mdi trddng, ke hoach bdo ve mdi trddng va phddng dn phuc boi cai tao mdi trddng, chi phi quan ttic mdi tiifdng, chi phf phuc hdi mdi trUdng, chi phi bdo hd lao ddng.
Cbi pM lap cac bao cdo ddnh gid tac ddng mdi trddng, ke hoach bao ye moi trudng vd phUdng an phuc hoi cdi tao mdi trUdng, chi phi quan ttac mdi tiitdng, cM phi phuc hoi mdi trUdng, chf pM xfl \f rac thai nguy hai, rac thdi sinh hoat, chi phi dich vu mdi trfldng rdng.
(Nguon: Tdc gid tong hap)
Sills thang 12mam 2019 Tai chinh - Quan tri Idnh doanh
tai khoan kdtoan tiieo chd dp kdtodn cua DN Idr^quy dinh tai Thdng ttf 200/2014/TT-BTC va che dp ke todn cua DN nhd vd vfla quy dinh tai Thdng tu 133/2016/TT-BTC. Tuy tiieo quy md, muc dfch qudn \^ thdng tin md cac DN tidn hanh phdn tach theo ddi ttgn tai khodn cM tidt cd'p 2 hoac tdi khodn chi tidt cdp 3, cap 4. Tuy nhien, chda cd DN ndo sfl dung tai khodn cM tiet de phdn dnh rieng biet thdng tin mdi tiifdng phat sinh tai ddn v; minh.
Ve tai sdn mdi tiildng chda dddc tdch biet gia tri vd phdn dnh chung vdo cdc tai khodn chi tiet cd'p hai cua TSCD hflu Mnh nhfl: nha cfla, vdt kidn trdc (TK 2111), cdng cu dung cu (TK 1531) vd tdi khoan k^ quy ky cUdc (TK 244).
Gia tti TSMT Mnh thdnh ban dau dddc xac dinh theo nguyen tac gid gdc gidng nhU tal sdn thdng thddng quy dinh tai chuan mUc kd toan Viet Nam sd 03. Vigc tiich khau hao TSMT dUdc cac DN khai thac khoang san tten dia ban tinh Binh Dinh thdc Men theo Thdng td 45/2013/TT-BTC ngay 25/4/2013 va thdng tU sd 147/2016/TT- BTC ngdy 13/10/2016 ve sfla doi, bo sung mdt sddieu cfla Thdng tii 45/2013/TT-BTC.
Ve nd phdi ttd mdi trddng dfldc phdn dnh ban hdt vao TK 333 - Thud vd cac khodn phdi trd Nha nudc, cu the: thud tai nguyen (TK 3336), thud bao ve mdi trUdng, phi dich vu mdi ttddng rflng (TK 3338), pMbao ve mdi trfldng, phi ddng gdp cd sd ha tang (TK 3339) vd dd phdng phuc h6i mdi ttddng (TK 352). Vi tiidi gian phuc hdi mdi trUdng sau khai thac tUdng dd'i ddi ngn cac DN khai khodng tien dia ban tinh Binh Dinh da xac dinh gia tri khoan dU phdng phuc hdi mdi trddng bang each chiet khdu sd tien phdi bd ra trong tddng lai d^ thanh todn nghia vu nd vdi ty le chiet khau binh quan va phdn dnh nhflng ddnh gia trgn thi trddng hign tai ve gid tti thdi gian cfla tien va gia tri cu the ciia khoan nd dd.
Ve cM phf mdi trddng dddc phdn dnh vao cdc tdi khoan cM tidt cap 2, cdp 3 cua cdc khoan cM pM chung, cu the: phi dich vu vg sinh, pM' kham sdc kho^ dinh ky, phf ttong cdy khudn vign DN, phi khai thac tdi nguyen nddc (TK 6429), pM vdn chuyen, xfl ly chd't thdi bdt da, phf vdn cbuyen, xfl Iy rdc thai, phi hd ttd hoa mdu bj dnh hfldng do bdt da chdy ttan, phf thdc Mgn bao cao gidm sdt mdi tiiidng (TK 6279), phf bdo vg mdi ttUdng (TK 6278, TK 6425, TK 64225), pM
dich vu bdo ve riing (TK 6425), phi dia phddng, pM Cd sd ha ting (TK 6278, TK 6279), thue tdi nguygn (TK 6278, TK 6425), phf bao hd lao ddng (TK 6275, TK 6273), phi bdo dfldng may moc thidt bi dinh ky (TK 6272). Vigc do lUdng CPMT dUdc tidn hdnh gidng nhd cdc cM pM thdng thudng khac. Da sd DN tidn banh phan bd CPMT ttong chi pM sdn xud't chung theo sd Iddng sdn pham hoac theo gid ban sdn pbam.
4.3. Cung cdp thong tin moi tnidng Cdc DN khai thac khoang sdn ttgn dia bdn tinh Bmh Dinh dd cung cap bao cdo mdi trddng cdng bd ra ben ngodi theo ygu cau cua Bd Tai chi'nh, Uy ban chdng khodn Nha nddc thdng qua bdo cdo tdi chfnh, bao cdo thddng nign. Ddi vdi bdo cao tdi chi'nh, thdng tin tdi chi'nh mdi trUdng dddc the hign ttong thuyet minh, chfl ydu la NPTMT. Ddi vdi bao cao thUdng nien, hai DN khai khodng trgn dia ban tinh Binh Dinh dang niem yet co phig'u tai Sd Giao dich Chflng khodn Thanh phdHo CM Minh da cdng bdthem thdng tin pM tai cbinh mdi trudng ve khdi Ifldng nddc, vdt Heu, nang lUdng va tudn thu quy dinh mdi trUdng. Tuy nhien, chua cd DN ndo lap bdo cdo mdi trUdng ndi bp nham ho trd thdng tin mdi trfldng cho qud tnnh ra quyet dinh cua nha quan tri. Nguyen nhdn Id do bao cdo mdi trudng chUa dddc ySu cau tfl nhd quan tii va kd toan tai cdc DN nay chiu dnh hudng bdi kd todn truyin tiidng ngn tiidng tin mdi trUdng chUa dupc theo ddi, phan anh rieng vdo tdi khoan bay so sach kg'todn.
5. Kdt luan
Nghien cflu ndy md ta tinh Mnh thdc hign KTMT tai cac DN khai thac khoang san ttgn dia ban tinh Binh Dinh. Dda tren dO Ueu phdng vdn tfl 9 nha qudn tri, ket qua da cho tiidy thuc hign KTMT tai cdc DN khai thdc khodng sdn tten dia ban tinh Binh Dinh cdn d giai doan sd khai. Thdng tin mdi trudng thien ve thdng tin tdi cM'nh mdi trudng hdn Id tiidng tin phi tai chfnh mdi tiitdng. Thdng tin mdi trudng chUa dfldc ghi nhdn day du, do ludng cM'nh xdc vd trinh bdy tdp trung ttgn bdo cdo ke todn. Bdi vi cdc DN ndy chda sfl dung tdi khodn rieng hoac cdc phddng phdp phdn bo hien dai (phUdng phdp cM phf dda tten boat dpng, kd toan chi pM ddng vdt ligu,...) de xfl ly thdng tin mdi trudng. Cac DN cM mdi cung cap bdo cao moi trudng ben ngoai So 16 thang 12 nam 2019 i flkfnk _ r * . . A _
tri kinh doi oaj|h
ag dip ling quy dinh ttt cac cd quan nhil nfldc iflc KTMT de thuc day KTMT tai Viet Nam ndi mi chfla chii tipng vio sfl dung thong tm moi chung va tai nganh khai khoang Binh Dinh noi trtdng trong hoat dong kinh doanh th5ng qua riSng. Mac dau dfl lieu nghien cflu chi fl-ong mot Mo cio moi ttfldng noi bo hoac chi s6 hieu qui nganh dac thi nhflng nghiSn cflu nay da ddng moi tniang. Ttt 66, cfc bSn liSn quan dac biet la gdp vio dong nghien cflu KTMT vi no cung cap chi'nh phu can sdm ban hanh hfldng din KTMT, mot goc nhin ve thflc hien KTMT tai Viet Nam tuySn tniySn ldi ich KTMT, dio tao nguSn nhan
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