IAI CHlNH - Ttidng 1/2015 Xj.»« i t H p •
TAI CO CAU DOANH N G H I E R i m Nire^Cfe NHiJfNG TIN HIEU TICH Cl/C
TS. PHAM T H I V A N ANN
Sao nhiea nam Id hen so vdi kehoqch ddtra, nam 2014 dd khep Iqi vcd kit qud Id tdi ca cdi doanh nghiip nhd ntidc phdt iTi nhieu tin hiia b'ch cut Ddy Id ket qud tdt yeu khi su quyet tdm chinh trj dd dtidc the hien mgnh mi tif tdt ci cdc cap. ngdnh vd Id chdng nddc rut de tien trinh tdi cd cdu doanh nghiip nhd nti&cvedidi dung hen vdo ndm 2015.
NhQng chuyen bien I d n . . .
Tai CO eau doanh nghiep nha nude (DNNN) dat ra trong bd'i eanh hien nay khdng chi don thuan la sap xe'p, to chiic lgi ma ddi hdi su doi mdi ed chieu sau, di vao nhiing van de cd't ldi de phat huy cac tiem nang, khac phuc cae ba't cap cua DNNN, qua dd nang cao h i | u qua kinh doanh, tang cudng vai trd dan dat nen kinh te' oia DNNN, nang cao hieu qua ngudn vd'n nha nudc tai DN... Vdi y nghia quan trgng dd, trong nam qua, nganh Tai chfnh da quye't liet Irien khai thuc hien cd h i | u qua cac bien phap day mgnh tai eo ca'u DNNN de mang Iai nhieu ke't qua tich cue, vugt bae so vdi nhiing nam gan day.
Hc}dn thiin htfn vi cot chi chinh sdch
Nam 2014 cd the coi la nam cd nhieu dgt pha trong cdng tdc hoan thien ca che^ ehinh sach de tgo dgng lyc Ihuc day tie'n trinh tai co caii DNNN tren nhieu phuong di|n. Co che^ chinh sach ve dd'i mdi id chiie.
s d LUON
1-000 .
SOO
600 506
<m • 400 • •
9 8 - 0 0 0 0 - 0 2
II
3 CAC DNNN DUOC CO PHAN HOA IS V A D U BAO 2 0 1 4 - 2 0 1 5
1 813
i 11»
IMi MM
ZDOJ 2 0 0 4 2005 2006
K m h l e b u n g n o , V N - l n d » dat dinh
_ _
106 106 -
1 • :^ :^
-
216 216
; ; l l
2007 08-10 2011 2012 2013 2014 201S i 1 Kinh te'sut giam, <ac DNNN
dauti/nqo^inq^nh
Nguon. Tap itii hi (lilnh tong hap
hoat ddng va quan ly, sap xe'p, lai co DNIMN da duge ban hanh tuong ddi day du, dd'ng bd, lao khung phap ly Ihuan lgi cho viec trien khai thue hien. Cimg eae eo che^ chinh sach da dupc ban hanh trudc dd, hanh lang phap Iy cho doi mdi, lai co eau DNNN ea ban duoc hoan thien hon trong nam 2014.
Bp Tai chinh da trinh Chinh phii ban hanh eac eo che^ chinh sach quan Iy vd'n nha nudc tgi DN, quan ly tai chinh ddi vdi cdng ly TNHH mdt thanh vien do Nha nudc sd hihi 100% vd'n dieu Ie theo hudng nang cao tinh cdng khai, minh bgch, ly chii, lu chiu trach nhiem cua DN ddi vdi vdn va lai san Nha nudc giao;
Nang cao trach nhi^m kie'm tra, giam sal cua Chu sd hiiu; Phan dinh rd quyen, ngliia vu va trach nhiem ciia chil sd hiiu cung nhu cita DN de dap iing yeu ca'u quan Iy trong tinh hinh mdi. Cu the^ trong nam qua, mdt so'Nghi dinh da duoc Chinh phu ban hanh gdm: Nghi dinh sd 19/2014/ND-CP ngay 14/03/2014 ve Dieu le mau ciia cdng ty TNHH mdt thanh vien do Nha nudc Iam chu sd hiiu; Nghi dmh sd' 69/2014/
ND-CP ngay 15/7/2014 ve Tgp doan kinh te'nha nude va Td'ng cdng ty nha nudc; Nghi dinh sd' 49/2014/
ND-CP ngay 20/05/2014 ve giam sat, kiem ti-a, tiianh tra dd'i vdi DNNN trong viec chap hanh phap lugt va tuan thu cae quye't dinh ciia chii sd hihi... Cae bg quan ly nganh da trinh Chinh phit ban hanh 12/14 Nghi dinh ve Dieu 1§ td chiic va hogt ddng ciia cac tap doan kinh te^ long cdng ty nha nudc.
Dac biet, trong thang 11/2014, tai ky hpp thii 8 Quo'c hdi khda XIII, Qud'c hdi da thdng qua: Luat Quan ly, sir dung vd'n nha nudc dau tu vao san xua't, kinh doanh tai DN; Luat DN (sua dd'i) va Luat Dau tu (sua ddi). Day la 3 du Lugt quan trpng dieu chinh CO che'to chiic va boat dpng eua DN, co che'qudn ly
A . KJNHTE-TAICHiNHVIETNAM:THANHTtrU2014-TRIENVONG2015
vdn va tai san nha nudc dau tu tai DN, qua do gdp phan hoan thien the che'quan Iy ciia Nha nudc ciing nhu hoat dgng cua cac DN tiong qua trinh tai ca ca'u.
Ben canh do, co che chinh sach hd trg qua yinh sip xe'p, cd phan hda va thoai vdn nha nude tai DN Cling duoc ban hanh kip thdi nham thao gd vudng mic cho DN nhung ciing dam bao cdng khai, minh bach, ngan ngii'a that thoat vd'n va tai san nha nu'dc.
Tlieo dd, Bp Tai ciiinh da trinh Cliinli phii ban hanh Nghi quye't 15/NQ-CP ngay 6/3/2014 ve mdt so giai phap day manh cd phan hda, thoai vd'n nha nudc tai DN va Chi thi so 06/CT-TTg ngay 12/03/2014 ve viec day manh tai co ca'u DNNN Tren ea sd do, Bp da tr'inh Thii tudng Chinh phii da ban hanh Quyet dinh sd 51/2014/QD-TTg ngay 15/9/2014 quy dinh mpt so ndi dung ve thoai vo'n, ban co phan va dang ky giao dich, niem ye't tren thi trudng chiing khoan ciia DNNN. Trudc do, Thii tudng Chinh phu da ban hanh Quyet dinh so 37/2014/QD-Trg ngay 18/6/2014 quy dinh ve tieu chi, danh muc phan loai DNNN. Bd Tai chinh da ban hanh Thdng tu sdl27/2014/n-BTC ngay 5/9/2014 hudng dan xir ly tai chinh va xac dinh gia tri DN khi thyc hien chuyen DN 100% vd'n nha nudc thanii cong ty co phan
Khd quan ve ket qud
Vdi hanh Ling phap ly dan hoan thien da tao dgng lire quan trong thuc day ke't qua tai co ca'u DNNN den cudi nam 2014 dat duoc nhieu chuyen bien rich cue. Tinh den cudi nam 2014, Thu tirdng Chinh phii da phe duyet de an cua 20/20 tap doan, td'ng cdng ty nha nudc thudc tham quyen. Cac bd, nganh, dia phuong da phe duyet 70 de an cua tdng cdng ty nha nudc tryc thudc.
Theo Ban Chi dao Doi moi va Phat trien DN, nam 2014, ca nudc da ca nudc da sip xe'p duoc sSp xe'p 167/479 DN dugc phe duyet theo cac
i
phuang an sSp xe'p, tai co DNNN trong 2 nam 2014- 2015. Trong do, co phan hda 143 DN, chuyen 1 DN thanh cdng ty trach nhiem hiru han hai tiianh vien h-d len, giai the 3 DN, ban 3 DN, sap nhap 14 DN va de nglii pha san 3 DN. So vdi nam 2013, so DN dupc sap xep nam 2014 cao gap 1,65 lan; sd DN cd phan hda gap gan 2 lan; so vd'n nha nudc thoai duoc gap hon 6 lan.
Cimg voi viec sjp xep, co phan hda, cong tac thoai vd'n dau tu ra ngoai DN cung dugc trien khai manh me trong thdi gian qua. Tinh den cudi nam 2014, ca nudc da thoai 6.076 ty ddng tai 233 DN, thu ve 8.002 ty ddng, bang 1,3 lan menh gia. Co 6 tap doan, 25 tdng cdng ty, 5 dia phuong thyc hien thoai vd'n co ket qua. Trong do, 10 thang nam 2014, cac tap doan, tong cdng ty thoai vd'n udc dgt 2.415 ty ddng, tang ga'p 2,5 Ian so vdi thyc hien nam 2013 (965 ty ddng). IMhu vay, tir nay de'n he't nam 2015, cac tap doan, tong cdng ty nha nudc cdn phai thyc hien thoai vd'n khoang 20.089 ty ddng.
Theo so' lieu bao cao hop nhat ciia 86 tap doan kmh te', tong cong ty nha nudc, trong 6 thang nam 2014, tdng doanh thu dat 885.395 ty ddng, bdng 50,5%
so vdi ke' hoach nam, tong Igi nhuan trudc time la 79.075 ty dong, dat 57,1% so vdi ke'hoach nam 2014;
long sd' phat sinh phai nop ngan sach nha nudc la 131.471 ty dong, dat 54,1%) so vdi ke'hoach nam.
Nhu vay, tihh den cudi nam 2014, sau hon 2 nam tiiyc hien De an tai co ca'u DNNN, ket qua cho thay Co che' chinh sach ve sap xe'p, co phan hda DNNN lien tuc dupc hoan thien theo hudng nang cao chat lupng CO phan hoa, ngan chan that thoat vdii, tai san nha nudc theo tinh than cac Nghi quye't ciia Dang dii dao cua Chinli phii, Tliu tiiong Ciiinh phii nham tao
Nam 2014, Vietnam Airiines da bdn ddu gia tiianh tonj tren 49 tneu coptian, thu w tren 1.000 fydM)
H 432 CONG TY Cd Kt HOACH IPO OEN c u d i NAM 2014
Nguon • Tong hap do tac gid
mdi Irudng phap ly thuan lgi de eae DN Ihyc hien.
H i | u qua hogt dpng, sue canh tranh ciia DNNN timg budc duge cai thien dang ke, trnh trang dau tu dan trai, dau tu vao cae nganh, linh vyc khdng phai la nganh kinh doanh chinh da timg budc dupc khac phyc va chan chinh. Cac lap doan, td'ng edng ty da lap trung thue hien thodi vdn dau lu ngoai nganh, thodi vdn tai cac doanh nghiep da eo phan hda hogt ddng trong Imh vyc khdng can nam giii cd' phan, vdn gdp chi phdi.
MptsotSntai
Ben cgnh nhung chuyen bien manh me ve tai co cdil DNNN trong nam qua, mpl so ea che'ehinh saeh van chua dupe ban hanh hogc sira doi, bo sung kip thdi. So' DN CO phan hda, thoai vd'n cdn chua dgt ke' hoach de ra. Mgt so'dia phirong, lap doan, ldng edng ] ty nha nude cd trieii khai tai co cau DN nhung chua 1 quye'l Ii?t, dat ke'l qua tha'p hogc chua cd ke't qua.
I Dien hinh nhu:
- DNNN hoat dong chung vdi DN Ihudc thanh . pha'n kinh te' khac theo quy dinh tgi Lual DN, Lugt Da'u tu nhung chua giai quye'l dupc eac van de dgc thu dat ra lien quan den su tdn lgi va van hanh eiia (cac DNNN. Viec sir dung cac cdng cu quan Iy nha nude dd'i vdi DNNN bang cac van ban dudi lugt dan den hieu luc thuc thi chua cao, lam giam hieu qua oia quan ly nha nudc dd'i vdi DNNN ndi chung va eay khd khan cho boat dpng kie'm soal, giam sat cua Nha nudc.
- Co che; chinh sach ve quan ly DNNN chua phan Idch giiia nhi^m vu kinh doanh va nhiem vu cdng ich, Khua dam bao cho eac DNNN duge giao boat ddng kinh doanh trong linh vuc cd miie sinh Idi tha'p ma jkhu vyc kinh te'tu nhan khdng muon hoac khdng du tlie tham gia nhung can thiet cho nen kinh te'. Mpt sd'
^:o che'chinh saeh chua dupc sira ddi, bd sung kip thdi.
- Viec xac dinh trach nhiem cua ngudi dung da'u
TAICHINH -Thdng 1/2015 \^M^VKiT ^^^^-^
khi xay ra sai phgm ciing nhu viec xii ly cac hanh vi vi phgm ve giam sat, danh gia hieu qua boat dpng ddi vdi DISTNN chua dugc thuc hien day du va triet de. Vi vay, hieu lue, hieu qua ciia quan ly nha nudc ddi vdi DNNN ndi chung ciing nhu hoat dpng giam sat cua nha nude doi vdi viec sir dung cae ngudn lyc thupc sd hiiu nha nudc dau tu tgi DNNN cdn ban che.
Viec trien khai xay dung, tham dinh, phe duyet De an tai co caii cua mdt so' DN cdn cham. Den thdi die'm hien nay, cd 90/108 tap doan, tdng cdng ty nha nudc da dupe phe duy^t De an tai co ca'u, cdn 18/108 tap doan, long cdng ly nha nudc chua dupc phe duyet De an tai co caii.
- Mdt so' bp, nganh, dia phuong, tap doan kinh te', long edng ly nha nudc chua ehi dgo quye'l liet va tich eye td chiie trien khai De an tai co ca'u eiing nhu phuang an sap xe'p, cd' phan hda va thoai vd'n; Chua kip thdi bao eao ca'p cd Iham quyen xii ly cac khd khan, vudng mac trong qua trinh thuc hien nen cung dan deh cham tie'n dp.
- Kel qua sap xep, cd phan hda va thoai vdn dien ra cdn cham so vdi yeu eau dat ra mac du ke't qua Ihuc hien nam 2014 cd sy chuyen bien mgnh so vdi cae nam gan day. Viec thoai vd'n dau tu ngoai nganh lai hau he't cac tap doan, tdng cdng ty nha nude cdn cham, dae biet la viec thoai vd'n cua cac DN phai thuc hien theo nguyen tac bao loan vdh.
- Mdt sd'bd, nganh, dia phuong, tap doan kinh te^
tdng cdng ty nha nude chua chap hanh nghiem hie che' dd bao cao ve tinh hinh trien khai De an tai co ca'u, phuong an sap xe'p, ed' phan hda DN.
Quyet tam trong chdng ntfdc rut
Nam 2015 la nam cudi cimg thue hien De an Tai co call DNNN, de hoan thanh nhiem vu nay trudc mat can: Tie'p tuc ra soat, phan loai, bd' sung phyong an sap xe'p DN eho giai doan 2014-2015; Hoan thien he thdng chinh sach hudng dan Lugt Quan ly, sii dung vdh nha nudc dau tu vao DN va Luat DN (sira dd'i).
Ben canh dd, ddi hdi cac cap, cac nganh, DN vao cudc vdi linh than khan truong, quye't Hel va can bam sal cac nhiem vu va giai phap sau:
Thu nhdt, tang cudng chi dao, to chiic quan triet sau sdc cdc nghi quye't, ket luan cua Dang va cac co che^ ehinh sach phap luat cd Hen quan cua Nha nudc ve tie'p tuc sap xep, ddi mdi, phat trie'n va nang eao hieu qua DNNN;
Thie hai, tie'p tuc hoan tbi^n co che chinh sach dd'i vdi DNNN:
- Ve CO che'chinh sach quan ly DNNN: eae bd, nganh theo chiic nang, nhiem vu nghien cuu trinh Chinh phu ban hanh cdc van ban hudng dan: Lual Quan Iy, su
^ KINHTE-TAlCHiNHVItTNAM:THANHTVU2(n4-TTUiNVpNG2015 :
dung vdh nha nudc dau tu vao sdn xuat, kinh doanh tai DN; Lual DN (siia dd'i) va Lugt Dau tij (sira doi) va kip thdi ban hanh cac van bdn hudng dan theo tham quyen de tao dieu kien cho cac doanh nghiep sdm Irieii khai Ihuc hien. Trong dd, Bp Tai chinh nghien ciiu, trinh Chinh pbii ban hanh eac Nghi dinh hudng dan Lual Quan ly, sir dung vdh nha nudc dau tu vao san xuat, kinh doanh tgi DN gdm: Nghi dinh ve dau tu vdh nha nudc vao DN va quan ly, sir dung vdh, tai san lgi DN; Nghi dinh ve giam sal, danh gia hieu qua va cdng khai thdng tin va boat ddng;
- Ve sap xe'p, doi mdi DNNN: Chinh phu sdm ban hanh quy dinh ve ban, giao DN 100% vd'n nha nudc (thay the Nghi dinh sd 1Q9/2008/ND-CP ngay 10/10/ 2008 ciia Chinh phu); quy dinh ve chinh sach ddi vdi ngudi lao ddng ddi du tgi DN thuc hien sap xe'p, chuyen ddi. Ben cgnh dd, Thu tudng Chinh phu chi dao eae bp, nganh tie'p lpc nghien ciiu, ra soal va nam bat nhiing khd khan, vudng mac eiia DN trong qua trinh tai co caii de de xua'l sira doi, bo sung co che' kip thdi nham day nhanh qua trinh tai co eaii DNNN;
Thie ba, day manh trie'n khai ed hieu qua De an tai CO eaii DNNN, trong dd:
- Day manh thuc hi^n lai co ca'u DNNN theo nganh, Iinh vue kinh doanh, khdng phan biet cap, CO quan quan ly. Chuye'n cac DN khdng dii dieu kien hach loan kinh doanh dde lap thanh cac dan vi phu Ihudc eiia tap doan, long cdng ly nham tgo mdi Irudng canh tranh binh dang giiia eae DN Ihudc mgi thanh phan kinh le^ nang eao hieu qua va phat trien ben viing;
- Day nhanh tie'n dp thoai vd'n da'u lu ngoai nganh, nghe kinh doanh chinh; tgp trung chi dao Irien khai Nghi quyel sd 15/NQ-CP ngay 6/3/2014 oia Chinh phu, Quye't dinh sd 51/2014/QD-TTg eiia Thu tiidng Chinh phu ve mgl so ngi dung ve thoai vdh, ban co pbeui va dang ky giao dieh, niem yet tren thi Irudng chiing khoan oia DNNN va chi dgo cua Thii tudng Chinb phu lai Thdng bao so 334/TB-VPCP tai Hdi nghi giao ban ve tai co cau DNNN thang 8/2014;
- To chiic sap xe'p va tai cau tnic phii hpp vdi nang lyc quan Iy, giam sal va quan tri, nang cao nang lyc quan Iri DNNN theo hydng phii hpp vdi cac nguyen tic, thdng Ie qud'c le; Can trach nhiem cita ngudi dung dau vdi ke't qua td chiic thuc hien de an tai co caii DN nham dam bao tieh dp hieu qua.
Thie tu, day mgnh cdng tac sdp xep, c6 phan hda DNNN:
- Can cii phuang an sap xe'p, co phan hda DNNN giai doan 2011 - 2015 da dupc co quan cd Iham quyen phe duyel, cac bp, co quan ngang bd, UBND tinh, thanh phd' tryc thupc Tnmg uong chi dao quye't liet
cac tgp doan kinh te^ td'ng cdng ly nha nude trie'n khai thyc hi|n, dam bao hoan thanh dung thdi gian quy dinh, dinh ky bao cao ke'l qua Ihuc bi?n theo quy dinh;
- Cae bd, co quan ngang bp, UBND tinh, thanh phd' true thudc Trung uong, cac lap dodn kinh te, long cdng ly nha nudc tie'p luc ra soat, bo sung danh sach cac DN thue hien sap xe'p, cd' phan hda theo tieu ehi, danh mue phan loai DNNN ban hanh theo Quyet dinh sd37/2014/QD-Trg, tiinh Thu tudng Chinh phu xem xet, phe duyet;
- Cac lap doan kinh te^ tdng cdng ty nha nudc co ke'hoach eu the trieii khai thuc hi§n cac npi dung aja De an tai co cau DNNN da dupe phe duyet, kehogch sap xep, CO phan hoa, thoai vdh 2015; Bdo eao ehii sd him eac vudng mac, khd khan trong qud tiinh thuc hi?n de giai quye'l.
Thu ndm, khan truang trien khai thyc hi|n Quyel d|nh sd 686/QD-TTg ngay 11/5/2014 cua Thu tudng Chinh phu ve Chuong trinh, ke hoaeh cua Chinh phu tiiyc hi?n Nghi quye't sd SO-NQ/TW cua Bp Chinh hi ngay 12/3/2014 ve tie'p luc sap xe'p, doi mdi va phat trien, nang cao hieu qua boat dpng cita cdng ty ndng, lam nghiep;
Thie sdu, thyc hien eac giai phap tai cau tnic thi Irudng chiing khoan theo tinh than Quye't dinh sd 1826/QD-TTg ngay 6/12/2012 cua Thu tirdng Chinh phu, qua dd hd trp thu hiit va khuye'n khich nha dau tu tham gia mua co phan cua DN;
Thie bdy, lang cudng cdng tde kiem tra, thanh tra, giam sat ddi vdi hogt ddng cua cac tap doan, tdng cdng ly nha nudc. Can trach nhi?m cua ngudi diing dau vdi ke't qua va tieh dp thuc hi^n de an lai co cau, sap xe'p, cd phan hda DN;
Thie tdm, thuc h i | n chuye'n giao quyen dai dien ehu sd hiru vdh lgi mpl so DN ldn da co phan hda dang cd vd'n nha nudc ve Tong cdng ty Dau tu va Kinh doanh vd'n Nha nude (SCIC) theo quy dinh;
Thie chin, tiiyc hien td't che dp bao cao tinh bmh tai CO cau DN theo quy dinh de tham muu vdi co quan cd tiiam quyen kip thdi xir ly khd khan, vudng mac, day nhanh tieh dp tai co caii DN;
Thie mudi, day manh truyen thdng va cdng tac kie'm ti:a, ddn ddc, giam sat trong tai co ca'u DN cimg vdi thyc hien nhiem vy san xuat, kinh doanh dugc giao. Coi day la mpt nhiem vy chinh ti:i ti-png tam can khan tiirong va kien quyel hoan thanh. $
Tdi lieu tham khdo:
;. Bdo cdo tinh hinh tdt ca cdu DNNN (Bg Tdt dtinh);
2. Bdocdogiaoban vefinh hmh tdi cacdu DNNN nam 2014 va nhiem vu2015;
3. Tap chf Tai chinh, chinhphu vn, tapdtitaidiinh. vn.
