[fc^BEiaiBl
HOAN THIEN PHAP LUAT v l HOI DONG QUAN TRj CONG TY NIEM YET Phan Dang Hdi' Tom tdt: Ciing voi chiin luge chi dgo cdng ty. Hdi ddng qudn tri chu yiu chiu trdch nhiem giam sat hiiu qud cong tdc qudn ly vd dem lgi lgi nhuan thod ddng cho cd ddng dong th&i ngan ngira xung dgt^
lgi ich vd cdn bdng ddi v&i cdc nhu cdu cgnh tranh cho cdng ty. Bdi viit tap trung phdn lich cac van de bdt cap trong cdc quy dinh phdp lugt Viet Nam vi Hdi dong qudn tri ciia cdng ty niem yil^ vd de xuat mgi ' sd gidi phdp nhdm hodn thien phdp lugt vi Hdi ddng qudn tri cua cdng ty niem yit & Viet Nam.
Tir khoa: Hdi ddng qudn tri, Qudn tri cdng ty niem yit, Hodn thien phdp lugt Nhdn hdi: 25/11/2018; Hodn thdnh bien tap; 02/01/201; Duyet ddng: 17/01/2019.
Abstract: Together with guiding corporate strategy, the board is chiefly responsible for monitoring ' managerial performance and achieving an adequate return for shareholders, while preventing conflicts of interest and balancing competing demands on the corporation. The article analyzes Ihe inadequate issues surrounding Vietnamese law in management board in listed company and recommends some ' solutions to complete the system of Viemamese law on management board in listed company in Viet Nam.
Dale of receipt: 25/11/2018; Dale of revision: 02/01/201; Date of approval: 17/01/2019.
vigl dua ra mpt sd kien , Mdt Hdi ddng quan frj (HDQT) ddc lap, chuyen
nghiep va hieu qua cd y nghTa dac biet quan frpng trong quan tri cdng ty (QTCT). Td chirc nay cd nhiem vu dg ra chign luge cho cdng ty, bao ve quygn lgi cita cac ed ddng va cac bgn lien quan, giam sat bg may didu hanh va eac hoat ddng tai chinh cita cdng ty-. Xuat phat tir vj tri tmng tam cua minh trong md hinh QTCT, ciing that de hieu khi cac quy djnh phap Mat danh nhidu sy quan tam cho djnh che nay, dac biet la ddi vdi cdng ty nidm ygt (CTKY).
Ben canh sy digu chinh ciia Luat doanh nghidp (LDN) nam 2014, Nghj dinh 71/2017/ND-CP ngay 6/6/2017 vd quan trj cdng ty ap dung vdi cdng ty dai chimg va Thdng tu 95/2017/TT-BTC ngay 22/9/2017 hudng dan mpt sd didu Nghi djnh
cac van dd cdn tdn tai,
nghj, dl xuit nhim hoan thien phap Mat vd HDQT CTNY d VietNam hien nay.
1. Ctf cau Hoi ddng quan tri
Tliirnhdi, ve tinh da dgng trong Hdi ddng qudn tri Su da dang trong thanh phan HDQT duge khuygn khich trong cac thdng le QTCT duge xem la lam giam riii ro "tu duy nhdm" va tang cudng tinh phan bien cua HDQT, Chii tich va/hay nhdm can bd dieu hanh cao cap, do dd nang cao traeh nhiem eiia HDQT. Sy da dang nay thg hien d viec cac thanh vidn tham gia HDQT cd su da dang vg gidi tinh (han chi HDQT 100% la nam gidi), kinh nghiem, ky nang, dp tudi... ciia HDQT. Quy djnh phap Mat Viet Nam ydu cau CTNY can dam bao su 71/2017/ND-CP vg quan tri cdng ty ap dung vdi can ddi giira cac thanh vien cd kidn thiic va kinh ' cdng ty dai chiing da dua ra kha nhidu cac ydu cau
kbit khe danh cho HDQT ciia CTNY. Cac quy dinh phap Mat ve HDQT ciia CTNY nhin chung da phan nao giai quyet duge nhirng van dg eo ban nhat ciia QTCT can didu chinh tren co sd fiep thu cac khuygn nghj ciia OECD va kinh nghiem cita nhigu
nghiem vg phap Mat, tai chinh, ITnh vyc boat d kinh doanh ciia cdng ty va cd xet yeu td vg gidi'.
Tuy nhidn, tidu chuan vg "sy can ddi" lai khdng dirge quy dinh cu thi tai Nghj djnh 71/2017/ND-CP"
ngay 6/6/20 \ 1 cung nhu Thdng tu 95/2017nT-BTC * ngay 22/9/2017. Chinh vi tbl, cd thi thiy day la mdt'' qudc gia khae, Tuy nhign, bdn canh nhirng digm quy djnh hgt sire ma hd va mang tinh tiiy nghi. • fign bp, cung khdng thg khdng cd nhimg van dd bat Didu nay eang thg hien rd hon qua thyc tl tai Sd '•
cap phat sinh trong ndi dung phap Mat cung nhu Giao djch Chirng khoan Ha Ndi, 188/351 CTNY"
qua trinh thuc thi phap Mat. Trdn co sd phan tich cho bilt khdng cd thanh vien HDQT la ntr^.
' Thac 3>>, Giang vien Khoa Luat - Hpc vien Ngan hang.
2IFC (2010), Cdm mngOTCT, Tr.90.
^ Khoan 2 Diiu 13 Nghj dinh 71/2017/ND-CP
" Sd Giao dich Chirng khoan Ha Noi (2017), Chuong trinh ddnh gid chdt luang qudn In cong ly 2016- 2017
J
So imi9 - Nam iliiT Mij-Oi Bon
Theo kinh nghiem tai Australia, viec da dang hoa thanh phin HDQT duoc cap quan ly nha nudc cung nhu cac ea quan diiu hanh thj trudng chiing khoan ciia Ausfralia chu trpng, dua ra mdt myc tieu rieng dl hudng dan cac cdng ty thyc hien da dang hoa thanh phan HDQT, ddng thdi cung cap thdng lincaccdvandgtridnkbai viec nay duge hieu qua.
Da dang hoa cung dupc quy djnh chi tiet trong Bp nguyen tic QTCT ciia Sd giao djch chimg khoan Australia (ASX) va khuygn khich cac CTNY thuc hien. Viet Nam CO thg ap dung cac kinh nghiem nay trong Bg quy tac QTCT ddi vdi CTNY^ dg tang cirong hon nira hoat ddng ciia HDQT trong QTCT.
Th^hai, ve cdc Uy ban/ Tieu ban thude HDQT ciia CTNY
Theo quy djnh ciia Dieu 134 LDN, cdng ty cd phSn CO thg iya chpn md hinh khdng cd Ban kidm soat ma thay vao dd la thanh lap Ban kiem toan ndi bp tryc thupc HDQT. Tuy nhign, dya trgn cac ndi dung taiNghj djnh 71/20I7/ND-CPngay 6/6/2017 vaThongtu 95/2017/TT-BTC ngay 22/9/2017, mac dti CO day du quy dinh vg Dai hdi ddng cd dong, HDQT va Ban kidm soat theo md hinh sd 1 va nhung lai khdng xuat hien nhirng ndi dung huong din ve Ban kiem toan ndi bg. Tuong tu, HDQT cua CTl^lY cd the thanh lap cac tigu ban hd trg hoat dgng cua HDQT la tieu ban nhan su, tieu ban luong thudng va cac tidu ban khae^. Cung giongmgt sd qudc gia nhu Australia'', Anh^..., quy djnh nay thudc dang quy pham phap Mat tiiy nghi vamang tinh khuyen nghj. Mac dii vay, dd dam bao vice thuc hien phii hgp vdi thdng le qudc te, Bd quy tac QTCT ddi vdi CTNY cin cd cac quy dinh huong dan vg vide thanh lap tigu ban, traeh nhiem ciia timg tigu ban, traeh nhiem ciia thanh vign cua tieu ban hoac traeh nhiem ciia thanh vidn ddc lap dirge cu phu traeh vl nhan sy, Mong thudng.
2. Thanh vien doc lap Hpi dong quan tri Tku nhat, vi thdm quyen vd trdch nhiem cua thanh vien dpc lap HDQT
Cac ly thuyit va thdng le tdt vl QTCT da khing djnh vai trd cua thanh vidn ddc lap HDQT la
rat quan trpng ddi vdi chit luong, hieu qua hoat dpng QTCT trong CTNY Sy tham gia ciia thanh vien doe lap HDQTse dam bao eho tmh minh bach trong qua trinh td chirc va hoat ddng ciia CTNY, ngan ngira viec che giiu, bung bit cac thdng tin ligri quan din tinh hinh hoat ddng cua CTNY, cac giao djch cd diu hieu tu loi cd kha nang dan den nhimg sai pham, tdn that, anh hudng din quyin, lgi ich ciia cac ehu thi co lidn quan. Qua dd, nang cao hieu qua boat ddng ciia HDQT va cai thign chit luong QTCT tai CTNY
LDN nam 2014, Nghj dinh 71/2017/ND-CP ngay 6/6/2017 dgu quy dinh ve quyin, nghTa vu cua thanh vien HDQT. Tuy nhjgn, cac van ban quy pham phap Mat nay khdng cd bit ky quy djnh nao rigng vg quygn, nghTa vu ciia thanh vign ddc lap HDQT, tir dd khdng thg hien duge sy khac biet vg quygn, nghTa vu giira thanh vign ddc lap va cac thanh vien khac ciia HDQT. Viec thigu ving nhimg quy djnh nay ed thd dan dgn nhirng he luy anh hudng den nhan thtic vg vai tro, cung nhu hieu qua boat dpng ciia thanh vign ddc lap HDQT trong co cau quan trj ciia CTNY. Tir do, ed thg thay viec cd nhiing quy djnh rigng ve quyen va nghTa vu ciia thanh vidn doe lap HDQT la thyc su can thigt, cd y nghTa vg nhieu mat nhu thay ddi nhan thirc, hidu biet cita cac chii thg vg vai tro cua thanh vien ddc lap HDQT; nang cao hieu qua hoat ddng thuc te cita thanh vign ddc lap HDQT ddi vdi hieu qua boat ddng QTCT trong CTNY. Do vay, Nghi djnh 7I/2017/ND-CPngay6/6/2017ngnbd sung cac ndi dung mang tinh nguygn tac chung ve quygn va nghia vu ciia thanh vign ddc lap HDQT (ngoaicac quyin va nghTa vu dupc quy djnh chung cho tat ca cac thanh vien HDQT), dac biet la cac quygn cita thanh vign doe lap HDQT trong cac van dd sau: i) Giam sat hoat ddng cdng bd thdng tin ciia CTNY theo quy djnh cita phap Mat va dam bao vg tinh kip thdi, chinh xac ciia cac thdng tin duge cdng bd; ii) Tham gia vao qua trinh xay dyng ca che chi tra thii lao cho cac thanh vign HDQT, Ban kiim soat va Ban Giam ddc cua CTNY thdng qua viec tham gia
* Theo thong tin tir phia Uy ban Chimg khoan Nha nudc, Bg quy tic QTCT se duge ban hanh vao cuoi nam 2018. Bao Dili tu Chiing khoan (2018), Viet Nam sip cd Bp quy tic quan M cong ty. Cap nliat 8/10/2018
https://tinnhanhchungkhoan.vn/chung-khoan/viet-nam-sap"co-bo-qiiy-tac-quan-tri*cong-ty-244780.html 'Bieu ITNghj dinh 71/2017/ND-CP
'Australia Stock Exchange - ASX (2010), Corporate Governance Principles and Recommendalions with 2010 Amendments. Recommendation 8.
'London Stock Exchange (2008), Combined Code on Corporate Governance
vao iiy ban vg lucmg thudng; iii) Giam sat boat dgng cita ngudi quan ly, digu hanh tai CTNY frong viec quydt djnh cac van de lign quan ddn giao dich ciia nhirng ngudi nay va ngudi cd lien quan vdi CTNY, quyet djnh phan bd lgi nhuan ciia CTNY...^
Thu hai, ve dieu kiin, tiiu chudn cita thdnh viin doc lap HDQT
Theo quy dinh tai Khoan 2 Didu 151 LDN, thanh vidn dpc lap HDQT la thanh vien cd cac tigu chuan va dieu kien sau: i) Khdng phai la ngudi dang lam viec cho cdng ty, cdng ty con cua cdng ty;
khdng phai la ngudi da timg lam viec cho cdng ty, cdng ty con ciia cdng ty it nhat frong 03 nam lien trudc do; ii) Khdng phai la ngudi dang hudng Mong, thii lao tir cdng ty, trir cac khoan phu cap ma thanh vien HDQT duoc hudng theo quy dinh; iii) Khdng phai la ngudi cd vg hoac chdng, cha de, cha nudi, me dd, me nudi, con de, con nudi, anh rupt, chj rupt, em rupt la cd ddng Idn ciia cdng ty; la ngudi quan ly ciia cdng ty hoac cdng ty con cita cdng ty; iv) Khdng phai la ngudi true tigp hoac gian tiep sd hiru it nhat 1 % tdng sd cd phan cd quygn bieu quyit ciia cdng ty; v) Khdng phai la ngudi da tirng lam thanh vign HDQT, BKS ciia cdng ty it nhat trong 05 nam lidn trudc dd.Cach xac dinh nay ve ca ban gidng vdi eac tidu chi cita cac td chirc qudc tg nhu OECD'", IFC".. hay mdt sd qudc gia nhuMy,Anh'^... Viec dua ra 6 tieu ehi dg xac djnh tinh dpc lap ciia thanh vign dpc lap HDQT tai Digu 151 LDN nam 2014 la 1 su cai each manh me tir viec higu sai ban chat va danh ddng ndi ham giira thanh vien dpc lap HDQT va thanh Vien HDQT khdng dieu hanh frong nhirng quy djnh trudc day.
Tuy nhidn, vide dinh nghTa vdi qua nhieu chi tiet cd the se gay khd higu, ddi khi khdng bao quat dupc hgt ygu td "ddc lap" ciia thanh vign HDQT. Vi vay, theo tac gia, trudc khi ngu ra cac frudng hgp loai trir thanh vidn ddc lap, HDQT, can cd dinh nghTa thanh vign ddc lap HDQT, cd the don gian nhu theo djnh nghTa ctia Hpi ddng cac Nha dau tu Td chirc (CII - The Coucil of Institutional Investors): "thdnh vien ddc lap la mdt cd nhdn md
N
tucdch thdnh vien HDQT Id yeu Id duy nhat ket noi cd nhdn dy voi cdng ty"'K Djnh nghTa nay se neu bat duac ban chit ciia van dl, saudd, hoan toan co thd liet ke nhimg tnrdng hgp cu the cd the lam giam tinh chit ddc lap cua thanh vign ddc lap HDQT.
Ddi vdi CTNY, Nghj dinh 71/2017/ND-CP ngay 6/6/2017 cung khdng dua ra them cac ydu cau ddi vdi thanh vign ddc lap HDQT khac so vdi LDN. Neu so sanh vdi Thdng frr 121/2012/TT-BTC vl QTCT ap dung cho cdng ty dai chiing thi cd lg day la mot budc Mi trong vi?c lapphap khi thiiu ving rit nhiiu cac tidu chi can thidt da timg duge quy djnbfrongThdngMl21/20I2/TT-BTC. Chinh vi vay, frong thdi gian tdi,Nghj dinh 71/2017/ND- CP ngay 6/6/2017 cin bd sung them 02 tieu chi sau ddi vdi thanh vidn dpc lap HDQT frong cdng ty dai chung, CTNY, cu thi:
i) Khdng lam viec tai cac td chiic cung cap djch vu tu vin phap Mat, kiem toan cho cdng ty trong hai (02) nam gin nhit;
ii) Khdng phai la ddi tac hoac ngudi lien quan ciia ddi tac cd gia tri giao dich hang nam vdi cdng ty chiem tii ba muoi phan tram (30%) frd len tdng doanh thu hoac tdng gia tri hang hoa, dich vu mua vao ciia cdng ty trong hai (02) nam gan nhat.
Thir ba, ve nhiem ky ciia thdnh vien doe lap Hdi ddng qudn trj
Khi cac thanh vidn HDQT phuc vu du lau tai cdng ty, hp se cd thdi gian de hieu rd nhimg van de ciia cdng ty va boa nhap duge vdi van boa cdng ty.
Tuy nhidn, d chidu ngugc lai, mdt thanh vien ddc lap HDQT nam giir chirc vu cang lau thi cang dg trd ngn thiiu khach quan va khdng cdn ddc lap khi tham gia vao cac quyit djnh ciia HDQT. Chinh vi ly do dd, theo thdng le qudc td, viec quy dinh vl nhiem ky ciia thanh vien ddc lap HDQT la mdt ygu cau bat budc de dam bao hieu qua trong hoat dgng ciia thanh vidn ddc lap HDQT.
Phap Mat Viet Nam Men hanh khdng dat ra nhung gidi han vl nhiem ky ciia cac thanh vien HDQT, cu tbl, Khoan 2 Didu 150 LDN quy djnh:
"nhiem ky ciia ihdnh viin HDQT. thdnh vien dgc
^ Le Trgng Dung (2017), Hodn thien phdp lugt vi thdnh vien dgc lap hgi ddng qudn tri cdng cdng ty dgi chung. Website Tap chi Dan chu & Phap luat.
'° G20/OECD (2015), Principles of Corporate Governance II IFC (2010), Cdm nang QTCT, Tr.l26
I- The London Stock Exchange (2008), The combined Code of Corporate Governance '^ Webiste of The Coucil of Institutional Investors - www.cii.oig
o
So 1 /20i9 - Nam Uii?MiTdi B
/|j HDQT Id khdng qud 05 ndm vd co thi duge bdu igi vai s6 nhi?m ky khdng hgn chi ". Tuy nhidn, Diim d Khoan 2 Dieu 151 LDN ve didu kien, tidu chu5n ciia thanh vien ddc lap HDQT lai quy djnh ring thanh vien dpc lap IffiQT khdng phai la nguiri da tung lam thanh vidn HDQT cua cdng ty it nhit trong 05 nam lien frudc dd. Nhu vay, sau 5 nam [km giir vai frd, thanh vien dpc lap HDQT duong nhien mat tinh dgc lap. Thanh vien nay cd the duge de cii lai vdi vai frd ciia mdt thanh vien HDQT nhung khong phai la thanh vidn dgc lap HDQT ho|ic phai rdi khdi dpi ngu HDQT ciia cdng ty do.
Quy djnh nay khi so sanh vdi cac qudc gia khac tren the gidi cd ve cdn chat che hon khi phap Mat Malaysia gidi ban nhiem ky ciia cac thanh vien doe l{ip HDQT la 9 nam; thanh vidn dgc lap HDQT ddi voi CTNY d Phap khdng cdn tinh dpc lap nira sau 12 nam...'*
Co thg thay, quy djnh hien tai khi gidi ban nhiem ky cung nhu diiu kien ve thdi gian dam bao tinh dgc lap ciia thanh vign dpc lap HDQT d Viet Nam hien nay la chua phii hgp, nhit la vdi thyc tg kho khan ciia cac CTNY khi loay hoay frong vide tim kigm thanh vign dpc lap HDQT. Trong Bao cao danh gia chit lugng QTCT ciia Sd Giao dich Chiing khoan Ha Ndi nam 2017, chi cd 22,5%
CTNY dam bao duge sd lupng thanh vien ddc lap HDQT la 1/5. Sd lugng CTNY dam bao du ty le it nhat 1/3 sd lugng thanh vidn HDQT la ddc lap chi dat 12,54%". Theo tac gia, nen chang LDN can phai sira ddi theo hudng ndi rdng hon gidi han nhiem ky ciia thanh vien ddc lap HDQT hoac Nghj djnh 71/2017/ND-CP ngay 6/6/2017 cin cd nhimg quy dinh chi tiet hon vd van dd nay dg dam bao tinh kha thi ciia viec thuc hien quy dinh tren thuc tg.
3. De cu, bai nhiem thanh vien Hoi ddng quan tri
Thir nhat, ve quyin di cu ngu&i vdo Hdi ddng qudn tri
Theo quy djnh cua Khoan 2 Diiu 11 Nghj djnh 71/2017/ND-CP ngay 6/6/2017, cd ddng, nhdm co liong sd hiru cd phin phd thdng trong thdi han lign tyc it nhat 06 thangdugc quyin dl eir ngudi vao HDQT. Trong trudng hgp nay, neu nhu Khoan 2
Dieu 114 LDN cd quy djnh cd ddng hoac nhdm cd ddng "s& huu tic 10% Idng so cd phdn phd thdng tr& lin trong th&i han lien tuc it nhdt 6 thdng hodc mgt ty le khde nhd hon do DLCT quy dinh " thi Nghj dinh 71/2017/ND-CP ngay 6/6/2017 khdng dat ra ydu cau vg ty le cd phan phd thdng sd hiiu ma chi quan tam den thai han nam giir so co phin do.
Trong khi dd, Diiu Id mau CTNY (quy djnh tai Thdng M 95/2017/TT-BTC ngay 22/9/2017) da ggi y giam ty Id nam giir cd phan phd thdng xudng cdn 5% cua cd ddng, nhdm ed ddng dg cd eae quyin gidi ban theo Khoan 2 Diiu 114 LDN (Khoan 3 Dieu 12 Didu le mau). Xem xet cac ndi dung fren, cdthg thay su chua thdng nhat frong quy dinh vl digu kien ddi vdi cd ddng hoac nhdm cd ddng cd thi lien kit dh dl cu ngudi vao HDQT ciia CTNY.
Ve van de nay, cd quan diem hoan thien la: giii nguyen hoac giam ty Id nim giir cd phan phd thdng nam giu nhung bd thdi ban nam giu cd phan'^dl dam bao quydn cua cd ddng, nhdm cd ddng nay duac thyc bien ngay lap tire (vi du nhu trudng hgp mdi thanh lap, cd ddng mdi vao cdng ty). Tuy nhidn, theo quan diem tac gia, can giir nguyen thdi ban nam giii' cd phan, nhung nen giam ty le nam giir cd phan pho thdng taiNghj djnh 71/2017/ND-CP ngay 6/6/2017 xudng cdn 5% de dam bao yeu cau ciia boat ddng QTCT ciing nhu duy fri tinh dac thu cua CTNY. Ngoai ra, dg thue thi quygn nay ciing nhu nhijng quydn khac cua cd ddng thidu sd, co quan quan ly nha nudc can thigt lap co che tao digu kien cho cac cd ddng thigu sd lidn kgt lai, nhat la frong frudng hgp CTNY khi sd Mgng cd ddng nhieu keo theo su phan tan quygn sd hiru frong bd phan cd ddng thidu sd la rat Idn.
Thar hai, vi vdn de bdi nhiem thdnh vien Hdi ddng qudn tri
NIU nhu cac quy dinh vd van dg mign nhiem thanh vign HDQT la tuong doi rd rang va hgp ly thi cac quy djnh vg van dl mign nhiem thanh vign HDQT lai tdn tai nhidu bat cap. Khoan 2 Didu 156 LDN quy djnh: thanh vign HDQT cd the b| bai nhiem theo Nghj quygt ciia DHDCD, tuy nhien khdng ed nhirng quy djnh ro rang vl co sd, dieu kien cho viec bai nhiem... (Xem tiep trang 66)
" Le VG Nam (2017), Phdp lugt vi qudn tri cong ty mem yit tren thi tnrdng chimg khodn Viet Nam, Nxb Dai hgc Quoc giaTPHCM,Tr.l26.'
" So Giao dich Chiing khoan Ha Noi (2017), Chuong trinh ddnh gid chdt lugng qudn tri cdng ly2016- 2017.
" V5 Thi H^ Linh (2015), Viec tiep nhdn cdc nguyen tdc QTCT ciia OECD trong phdp ludi quan tri CTNY cua Viet Nam.
Luan van Thac sT Luat hoc, Khoa Luat - Dai hgc Qudc gia Ha Noi, Tr.95.
•"•••""=""•"
m%
Igi. Cy thi nhu vide cac quy djnh eua CISG khdng bao triim mgi van dd phap ly cd lien quan den hgp ddng MBHHQT. Vi vay, dg nhimg hgp ddng nhu the nay dupc ky kgt va trien khai thuan lgi va an toan vg phap ly, cac bgn ky ket hgp ddng van ddng thai phai quan tam dgn cac ngudn Mat khac. Chang ban, CISG khdng digu chinh: tracb nhiem eua cac ben trong giai doan dam phan; didu kien hieu lyc cua hgp ddng; van dd iiy quygn; van de thdi hidu;
van de chuyen quygn sd hiru ciia hang hda. Vi vay, ben canh CISG, van can mdt ngudn Mat khac (Mat qudc gia) de digu chinh cac van dd ma Cdng udc Vidn khdng dd cap din. De giai quyet van dl nay, Hgp ddng MBHHQT mau ciia Phdng Thuang mai qudc t l ICC (in ban so 556 nam 1997 cua ICC) ggi y c|uy dinh didu khoan "Luat ap dung" trong hgp ddng nhu sau: "Bdt ky vdn de ndo liin quan den hgp dong ndy md khdng duoc qui dinh mdt cdch ro rdng hay ngdm hieu trong cdc diiu khodn cua hop ddng thi se duoc diiu chinh b&i Cdng uac Vien cua Lien hgp qudc vi mua bdn hdng hod qudc ti, vd neu nhirng vdn de dd cung khdng thudc phgm vi dieu chinh ciia Cdng u&c thi se tham chiiu t&i Lugt cua qudc gia noi ngir&i bdn dat tru sa kinh doanh". Nhu vay ed nghTa la, thdng thudng Mat ap dung ddi vdi nhirng van dg chua duge digu chinh tai CISG se ap dyng Mat qudc gia ngudi ban ddng try sd.
Cd thg nhiin thay, ddi vdi hgp ddng xuat khau ciia ben Viet Nam, viec quy dinh rd rang ve nhiing van dg tign hgp ddng (giai doan dam phan), hieu lyc hgp ddng, iiy quyen, thdi hidu, chuyen quygn sd
hiru hang hda la rit quan frong. Tron§ sd do, d p bigt lidn quan din giai doan tiln hgp ddng, chuyen quyin sd hiru hang hda... cin duge bd sung va dieu chinh theo hudng cu thi hda va bat nhjp duge cac each thirc bien dai trong giao kit va chuyen giao bang hda hien dai ngay nay. Van de nay can phai duge lam rd nhim tranh nhirng lam tudng d ca doanh nghiep lin chuydn gia phap ly, khien cac chu tbl chu quan trong viec tim higu va ap dung cac van ban phap Mat cin thiet khac, va ket qua la cd thi bj dgng khi xay ra tranh chap lien quan din hgp ddng MBHHQT ngay ca khi da cd CISG.
Tdm lai, tuy cd nhimg ban chi nhit djnh nhung khdng tbl phii nhan CISG mang lai nhirng co hpi to Idn vl kinh td cung nhu tac ddng tich eye den khung phap Mat cac qudc gia thanh vien khi gia nhap. Khi VietNam da la thanh vien ciia CISG, cac qui pham thyc chit duge thdng nhat hda trd thanh ngudn dieu chinh ddi vdi cac ben lien quan trong hgp ddng MBHHQT. Do do, viec lua chpn CISG se giiip doanh nghiep Viet Nam giam thigu riii ro phap ly, giam tranh chap phat sinh, tranh duge phai ap dung Mat nudc ngoai trong cac hgp ddng. Hoac ngu cd franh chap, CISG la dieu kien giiip giai quyet tranh chip trong cac hgp ddng mua ban qudc td thuan Igi hon cung nhu tang vi tbl frong giai quyit tranh chap. Can phai nhan manh rang, nhimg Igi ich ndi trdn cd y nghTa rat Idn ddi vdi cac doanh nghidp vira va nhd khi tham gia vao cac boat dgng kinh doanh qudc te. Tuy nhidn, tinh chu dpng ciia cac doanh nghiep se quydt djnh hieu qua thyc thg CO hgi neu tren./.
HOAN THIEN PHAP LUAT VE HOI DONG QUAN TRj CONG TY NIEM YET (Tiep theo trang 55)
Vdi quy dinh bai nhiem thanh vign HDQT hien hanh, se xay ra trucmg hgp lam dung quyen lyc ciia cac cd ddng kiem soat cdng ty - ngudi dai dien cho ed ddng, nhdm cd ddng thidu sd trong cdng ty bj cd ddng, nhdm cd ddng Idn bai nhiem, bat chap nhdm cd ddng thigu sd phan ddi. Chinh vi vay, ndn chang, LDN can phai cd co sd, dieu kien va ly do ro rang chii khdng ndn cho phep DHDCD cd thg bai nhiem thanh vien HDQT bat cii liic nao dd tranh tinh frang
Igi dyng quy dinh nay dd bai nhiem My tien'^. Quy djnh tai Khoan 2 Digu 156 LDN cd the sira ddi theo hudng tuong tu Khoan 2 Didu 169 LDN nhu sau:
"Thdnh vien HDQTbi bai nhiem trong cdc trudng hgp sau day: a) Khdng hodn thdnh nhiem vu, edng viee duge phdn cdng;^ b) Vi phgm nghiem trgng hoae vi pham nhieu Idn nghia vu eua thdnh vien HDQT quy dinh cita L ugt ndy vd Diiu le cdng ty; c) Theo Nghi quyet ciia Dgi hdi ddng cd ddng"J.
''' Vo'Ugoc Dao {20]5), So sdnh phdp luat QTCT CO phdn & Viet Nam vd Nhdt Bdn, LuSn van Thsic sy Lulthoc Khoa Luat - Dai hgc Quoc gia Ha Ngi.
