( SSn (137)-2014 ) NGHIEN Cl/U TRAO DOI
Ke toan hop dong tirong lai cho muc dfch kinh doanh
TS.Nguyen Manh Thiiu*
~W^^ ^oan h^ dbng toang ltd ttoi chung va cho muc dich kinh doanh noi riing la mpt cdng m^ vife, mpt qud trinh phuc tgp, phdi sinh nhieu khm nifm, nguyin tac, qui trinh ki toan mm -M. M. dang trong qua trinh hodn thifn. Mifc tieu bdi viet nham ldm rd mpl so nguyen ldc ca bdn, phuangphdp ke todn hfip dong ttrang lai vdi m^tc dich kinh doanh Igi cdc doanh nghifp hipn nay.
Dac dilm nh$n biit hgp dong tinmg lai v i cic sfin phim phii sinh
Die diim chung ciia cdng cy tii chinh phii sinh li khdng yfu ciu doanh n ^ f p phii cd khoin diu tu ban dau, ngogi trit tnrdng hgp giao djch hgp dong quyen chgn thl bfn mua phi quyin chgn phii tri phi cho bfn bin quyen chgn. Vifc thanh toin giiia cic ben dugc thyc hifn tren CO sd thuin, nghta l i cic bfn chi thanh toin cho nhau phan chenh Ifch vf gii tri hgp ly cua tai sin CO sd trong hgp ddng phai sinh, trong dd dien hinh tfi hgp ddng tuong Iai.
H^ dong tirtntg lai Hgp ddng tuong lai Ii mf t thoi thugn rang budc mang tinh phip ly giua cac bfn di mua ho$c bfin mgt so tii sin, nglua vy phii trfi hoic cdng cy tii chinh nhit djnh vio mgt tiidi diim xic djnh trong tuong lai vdi mdc gii nifm yft tai ngiy giao djch v i dugc giao djch trfn sin giao djch t^p tnmg, nhgn biit hgp ddng tugng lai dua trfn mgt sd dfic diem sau:
MQt l i , tgi tiidi diim khdi dau hgp ddng, cic ben tham gia hgp ddng tuong lai pbii md tii khoin ky qu5> tgi sin giao djch.
Hing ngiy, khi cd chfnh Ifch gii^ gii tri tiij tnidng cua tii sin
* Hgc vipn Tdi chinh
CO sd vfi gii tri tii sin co sd quy djnh trong hgp ddng, sin giao djch se thdng bao cho cic ben sd tiin phii tra hoic dugc nhin thdng qua tii khoin ky quy.
Hal l i , hgp ddng tuong lai dm^ niem yet cdng khai tren san giao djch, cd cic die diim ky tiiuit mang tinh chuin hoi do sin giao djch quy djnh; gii tr; hgp ddng tuong lai dugc xic djnh theo gii th) trudng hang ngiy tren sin giao djch.
Ba li, sin giao djch dim bio quyen lgi v i nghla vy ciia cic bfn tham gia bgp ddng tuong Iai.
Bon lfi, hgp ddng tuong Iai cd tinh thanh khofin cao, nii ro tii% vi dugc thanh toin bu trii da phuang tren sin giao djch; cic bfn trong hgp dong cd thi tit tofin hgp ddng tgi hoic tmdc tiidi diim dio hgn hgp ddng.
Cdc sdn pham phdi sinh Hgp ddng tuong lai cd the dugc sd dyng de phdng ngira nii ro hofic de ldnh doanh, giao djch phai sinh bgp ddng tuong lai gom cic sfin pham co bin sau:
Mgt l i , hgp ^ n g ISi suit tuang lai: Hgp ddng Ifii suit tuong lai la mgt thoi thuan rang bugc mang tinh phip ly giua mgt bfn cy the v i eic bfn khic do san giao d)ch dgi difn d i xac djnh raijc lai suat theo tirag ky hgn cy
the ip dyng cbo raft khoin tiin nhat djnh tgi mgt thdi diem trong tuong lai. Khi tham gia sin phim phai sinh niy, cic ben chl tbanh toin phin chenh Ifch giiia lii suit k^ hgn dugc cdng bd hang ngiy vi lai suit l ^ hgn dugc quy djnh trong hgp ddng. Vifc tiianh toin dugc thyc hifn hing ngiy dudi hinh tiidc bu trit da phuong thdng qua tii khoin k^ qu^ ciia cic bfn rad tgi sin giao djch.
Hai l i , hgp ddng hing hoi tuong lai; Hgp ddng hing hoa tuong iai l i ragt thoi thufin rang bufc mang tinh phap Iy giOa ragt ben cy thi vi cic bfn khic do sin giao djch dgi difn de xic djnh raiic gii cfi hing hoi theo timg ky hgn cy the tai mgt thdi diim trong tuang lai. Khi tham gia sin pham phai sinh nay, cic bin phii thanh tofin cho nhau phan chfnh Ifch giiia gia hang hoi ky hgn vi gii tri hgp ly cua hang hoi dugc cdng bd hang ngiy. Vifc thanh toin dugc thyc hifn hing ngiy dudi hinb thuc bii trii da phuong thdng qua tii khoan ky quy ciia cic bfn md tai sin giao djch.
Phinmg p h i p k i toin hgp ddng turong lai cho myc dicta kinta doanh
Nguyen tac ki lodn hffp dong Ittmtg lai
M$t l i , tai thdi diim hgp dong cd hifu lyc: Khi tham gia
Tfp chi nghien ciiru Tdi chinh ite toan
^
NGHIEN CUTU TRAO DOI ( S^12(137)-]01±) vio hgp ddng tuong lai, kf toin
cfin Cli vio thdng bio sin giao djch ve sd tiin k^ quy ban diu phil nfp de ghi nhin sd tien ky quy ban diu md tgi tii khoin ky quy Ii tii sin phii sinh. Phi mdi gidi, md tai khoin phii tri (nfu cd) dugc ghi nhgn toin bg vao chi phi tii chinh trong k>' phfit sinh.
Hai li, khi cd sy biin dgng gii ci bang hoa, chiing khoin, Iii suit, ty gifi hdi doii tren th}
trudng, cin ed thdng bao ciia sin giao djch, ke toin ghi nhgn khoin bien dgng v i tiin ky quy theo nguyfn tfic: (1) Trudng hgp doanh nghifp su dung hgp dong tuong lai cho myc dich kinh doanh, khoan biin dgng ve tien k^ quj? dugc bach toin ngay vio doanh thu hoat dfng tii chinh (nfu tang) hoic chi phi tii chinh (neu giim); (2) Tnidng hgp doanh nghifp sd dyng hgp ddng luang lai cho myc dich phong ngua nii ro, khoin bien ddng ve tien ky quy dugc hgch toin Ii khoin chfnh Ifch dinh gii Igi hgp ddng tuong lai trong phin vdn chii sd huu.
Ba li, khi sd du tii khoin W quJ thip ban raiic ky quJ toi thieu theo quy djnh ciia sin giao djch hoic nhi mdi gidi, doanh n ^ f p phii ghi nhgn sd tien ngp bd sung vio tai khoin ky qu^ de duy tri so du tii khoin k^ qu^
khdng thap hon miic ky quJ tdi tiiiiu.
Bon l i , khi thanh Iy hgp ddng tuon^ Iai, k i toin thu hoi Igi so du tifn ky quy v i ghi giira tii khoin ky quy tgi sin giao djch.
Nam l i , trudng hgp hgp dong tuong Iai sii dyng vdi myc dich phdng ngda nii ro, Idii thanh Iy' hgp ddng tuong lai
hoac khi giao djch dy kien xiy ra, ki toan phii ket chuyin khoin biin dfng ve tifn k^ quy thuan dang dugc theo ddi trong phin vdn chu sd hiru vio bio cio kit qui hogt dgng kinh doanh theo nguyen tic. (I) Doi vdi hgp ddng Ifii suit tuong lai, khoin bien dgng ve tifn k^ quy thuin dang dugc tlieo ddi trong pbin vdn chu sd hihi dugc ket chuyin vio doanh thu hogt dgng tai chinh hoac chi phi tai chinh;
(2) Ddi vdi hgp ddng hing hoi tuong lai, khoin bien d$ng ve tiin ky qu^ thuan dang dugc theo ddi trong phin ydn chii sd h ^ dugc ket chuyin vio gifi vdn hing bin.
Siu li, trudng hgp hgp dong hing hoi tuong lai cd sy chuyen giao hing boa hifn vat, bfn bin phii ghi nhan doanh thu bin hang, bfn mua phii ghi nhgn hing tdn kho theo gia nifm yet ciia hing hoa tren sin giao djch;
vifc thaxib toin tien raua bing giiia cic bfn dugc thyc hifn thdng qua tai khoan ky quy tai sin giao djch.
Xde dinh gid tti ^ ghi nh^n h^fp dong ttrang lai cho mifc dieh kinh doanh
M$t li, phfin logi hgp ddng tuong lai kinh doanh: Hgp ddng tuong lai su dyng cho myc dich kinh doanh dugc phan logi l i hgp ddng tuong Iai "ghi nhgn tiieo gii trj hgp ly thong qua Bfio cio kft qui hogt dgng kinh doanh". Doanh nghifp khdng dugc phin logi lgi hgp ddng tuang lai ra khdi nhdm "ghi nhan theo gia trj hgp ly thdng qua Bio cio kit qui hogt dfng kinh doanh" khi dang nim giii hoac phit hinh.
Hai l i , tiidi diim ghi^ nh|n v i xic djnh gii tri ban dau doi
vdi hgp ddng tuong lai sii dyng cho myc dich kinh doanh: Hgp ddng tuong lai sd dyng cho myc dich kinh doanh dugc ghi nhgn l i tii sin hofic ng phfii tri tii chinh khi v i chi khi doanh nghifp trd tbanh mgt bfn tham gia cic diiu khoin ciia hgp dong dd. Khi ghi nhan ban diu, hgp ddng tuong Iai dugc xac djnh theo gia tr; hgp 1^. Cic chi phi giao djch lifn quan tryc tiip tdi hgp ddng tuong lai (neu cd) khdng dugc tinh vio gii tn hgp Iy cua hgp ddng tuang Iai dd tgi thidi diim ghi nhgn ban diu mi dugc ghi nhgn Ii chi phi tai chinh phit sinh trong ky.
Ba l i , xic djnh gii tq sau ghi nhgn ban dau ciia hgp dong tuong lai: Sau ghi nh|n ban dau, doanh n ^ f p phai xic dyih gii trj hgp dong tuong lai dugc phan logi l i tai sin ho$c ng phii tri theo gii tri hgp ly. Cic khoin chi phi dy kien phat sinh tit vifc bin hogc thanh ly cic tii sfin phii smh ho^c ng phii tri phii sinh khdng dugc tinh vio gii trj hgp ly ciia tii sin phii sinh hofic ng phai t i i phii sinh.
Bon l i , dung ghi nhgn hgp ddng tuong lai dugc phan logi li tii sin: Doanh nghifp phii dimg ghi nhan tfii sin phii smh khi:
(1) C i c quyen trong hgp ddng doi vdi cic ddng tiin td tii sin phii sinh d i het hifu lyc; ho^c (2) Doanh nghifp dfi chuyin nhugng tai sin pbii sinh nhu:
Chuyen nhugng cac quyen nh§n ddng tiin tii tii sin phii sinh;
hojc giii quyin nhgn cic khoin tiin tii lai sin phai sinh theo hgp ddng nhung phii thyc hifn cic nghla vy thanh toin nhihig khoin tien niy cho bfn thu ba.
Nfim 14, dung ghi nhgn hgp ddng tuang lai dugc phan logi Ii
Tap chi nghiSn ciitu Tai chinh Ic^ toan
(^ SSn (137)-2014 ) NGHIEN curu TRAO D 6 | ng phil tra: Doanh nghifp ditng
ghi nhan toin bg hoic mgt phin ng phii tri phai sinh khi khoin ng phii tri phii smh dd da dugc tii^ toin (cac nghia vy dugc neu trong hgp ddng da dugc thyc hifn, hoac dugc buy bd hofic hit hgn).
Phirong phdp ke todn hgp dong iuang lai cho mifc dich kinh doanh
1 - Tgi thdi diim hgp ddng tuong Iai cd hifu lyc, can cii muc ky quy do sin giao djch quy djnh, doanh nghifp phii ngp tiin ky qu^ vio tii khoin, k i toin ghi:
Ng TK 144 - Cam cd, 1^
cugc, ky quy ngfin ban (chi tif t Hgp ddng tuong lai)
C d T K l l l , 112,...
2 - Trang thdi gian hifu lyc ciia hgp ddng, cfin cii thdng bio ciia sin giao djch vf khoin bien dgng ciia tien ky quJ, ke toin ghi:
- Tnrdng hgp sd du tii khoin ky quy tfing len do dugc nhan tien (trudng hgp Ifii), kf toan ghi:
Ng TK 144 - Cim cd, ky cugc, ky quy ngan hgn (chi tif t Hgp ddng tuong lai)
CdTK 515-Doanh thu hogt dfng tii chinh
- Trudng hgp so du tii khoin ky quy giira do pbii tri tien (tnrdng hgp id), ke toan ghi:
Ng TK 635 - Chi phi tii chinh
C d T K I 4 4 - C a m c d , l ^ cugc, ky quy ngfin han (chi tift Hgp ddng tuong lai)
3 - Khi sd du tii khoin In quy thap ban muc ky quy toi tiiiiu, cin cit vio thdng bio cua sin giao djch, kf toin phin anh
sd tien phii ngp bd sung vio tii khoan ky qu^, ghi:
- Khi nhgn dugc thdng bio cda sin giao djch, ki toin ghi:
N g T K 144 - Cira cd, 1^
cugc, ky quy ngan ban (chi tift Hgp ddng tuong lai)
Cd TK 338 - Phii tri, phii ngp khac (3388)
- Khi ngp tien, ghi:
Ng TK 338 - Pbii tra, phii ngp khic (3388)
C d T K l l l , 112,...
4 - Khi thanh ly hgp ddng tuong Iai:
4.1. Ddi vdi hgp ddng Ifii suit tuong lai:
- Ke toin phin inh khoin biin d$ng ciia tiin ky quy (niu cd) nhu nghifp vy 2.
- Kf toan phin inh so tien thu hdl tir tii Idioin k^ quy, ghi:
Ng TK 112 - Tiin giii ngan hing
C d T K 1 4 4 - C i m c d , l ^ cugc, ky quy ngin hgn (chi tift Hgp ddng tuong lai)
4.2. Ddi vdi hgp ddng hang hoi tuong lai:
a) Trudng hgp thanh tofin trfn CO sd thuan (khdng chuyin giao tai sin ca sd):
- Ki toin phin anh khoin biin dgng cua tien ky qu^ (niu cd) nhu nghifp vy 2.
- Ki toan phin inh sd tiin thu hdi til tii khoin ky quy, ghi:
Ng TK 112 - Tien gdi ngan hfing
CdTK144-Cimcd,lr?
cugc, ky quJ ngfin ban (chi tiet Hgp ddng tuong Iai)
b) Trudng hgp cd sy chuyin giao tii sin co sd:
- Ddi vdi ben giao hing:
+ Ke toin ghi nhin doanh thu bin hang v i cung cap djch vy theo gii hing hoi luf m yit tren sin giao djch, ghi:
N g T K 1 4 4 - C i m c d , 1^
cugc, ky qu? ngfin ban (chi tiet Hgp ddng tuang lai)
CdTK 511 -Doanh tiiu ban hing vi cung cap djch vy
Cd TK 33311 - Thui Gia tri gia tfing dau ra (neu cd)
+ Khi thu hdl sd tifn tren til khoan ky quJ, ghi:
NgTK 112 - Tien gui ngan hing
Cd TK 144 - c i m cd, Iw cugc, ky quJ ngin hgn (chi tiet Hgp ddng tuong Iai)
- Ddi vdi ben nhan hing:
+ Ki toan ghi nhan sd hing nhgn ve theo gii hing hoa nifm yit trfn sin giao djch, ghi:
NgcicTKI51,152,156,...
CdTK 144-cira cd,lw cugc, ky quJ ngfin hgn (chi tiet Hgp ddng tuong lai)
+ Khi tri tiin mua hfing thdng qua tii khoin ky quy, ghi:
Ng TK 144 - Cam cd, W cugc, ky qu^ ngin hgn (chi tiet ky quy Hgp ddng tuong Iai)
C d T K l l l , 112,.,, Trinh bdy vd thuyet minh thong Un vi hgp dong ttrang Im sir difng eho muc dich kinh doanh Irin Bdo cdo tdi ehinh
M$t l i , bd sung chl tifu phfin ^ih tren Bing can ddi k i toin:
1- Bd sung cbi tieu - "Tii sin phil sinh ngfin ban kinh doanh" - Mfi sd ... - thugc phan tii sin ngfin bgn trfn Bing can ddi k i toan: Chi tieu niy phin inh gii tri cdng cy tai chinh
Tap chi nghiSn ciHu Tai chinh k6 toan
NGHIEN CUTU TRAO DOI ( SS12(137)-J0J±^
phii sinh dugc phin logi l i tii sin phii sinh ngfin ban cd thdi gian dao ban dudi 1 nira dugc su dyng cho inyc dich kinh doanh tgi thdi diim bio cfio. Sd lifu de ghi vio chi tieu "Tii sin phai sinh ngin hgn kinh doanh"
cfin cd vio tdng sd du Ng chi tiit ciia tii khoin "Cdng cy tii chinh phai sinh" md theo tiing Ioai cdng cy tai chinh phai sinh Sli dyng cho myc dich kinh doanh (trong dd cd hgp ddng tuong lai).
2- Bd sung chi tifu - ' T i i sin phai sinh dii bgn kinh doanh" - Ma so.... - thugc phan tii sin dii hgn trfn Bing cin doi ke toin: Chi tieu niy phin anh gii tn cdng cy tii chinh phii sinh dugc phin Ioai Ifi tfii sin phii sinh dii ban cd thdi gian dao hgn trfn 1 nfim dugc sir dyng cho myc dich kinh doanh tgi thdi diim bio cao. Sd lifu de ghi vio chi tieu "Tii sin phai smh dii hgn kinh doanh"
cin cd vao tdng sd du Ng chi tiit ciia tii khoin "Cdng cy tii chinh phii sinh" md theo tiing logi cdng cu tii chinh phii sinh su dyng cho myc dich kinh doanh (trong dd cd hgp ddng tuong lai).
3- Bd sung chi tieu - "Ng phii tri phii sinh ngin hgn kinh doanh" - MS so .... - thugc phin ng phii tra ngin hgn tren Bing cin ddi ke toin: Chi tifu niy phin inh gia trj cdng cy tii chinh phai sinh dugc phan logi Ii ng phfii tri phii sinh ngfin hgn cd thdi gian dio hgn dudi 1 nira dugc su dyng cho myc dich kinh doanh tgi thtri diem bio cao. Sd lifu di ghi vio chi tieu "Ngphii tra phii sinh ngin ban kinh doanh" cfin cii vao tdng sd du Cd chl tiet ciia tii khoin "Cdng
cy tai chinh phii sinh" md theo tiing logi cdng cy tii chinh phii sinh sd dyng cho myc dich kinh doanh (trong dd cd hgp dong tuang lai).
4- Bd sung chi tifu - "Ng phil tri phii sinh dai hgn kinh doanh" - M i sd .... - thugc phin ng phii tri dai hgn tren Bing cin doi ke toan: Chi tifu niy phin inh gii trj cdng cy tii chinh phfii smh dugc phin logi l i ng phii tri phii sinh dai hgn cd thdi gian dio hgn tren 1 nira dugc Sli dyng cho myc dich kinh doanh tgi thdi diim bio cio. Sd lifu dk ghi vio chl tifu "ng phii tri phil sinh dii bgn kinh doanh" cin cd vao tdng so du Cd chi tiit cua tii khofin "Cdng cy tii chinh phii sinh" rad theo tdng logi cdng cy tii chinh phai sinh su dyng cho myc dich kinh doanh (trong dd cd hgp ddng tuang Iai).
Hai l i , hd sung Bin thuyet rainh bio cio tii chtnh:
1. Bd sung diem 25 - "Cdng cy tii chinh phii sinh sd dyng cho myc dich kinh doanh" tiiugc
"25 - Cong cy tii chinh phii sinh sd dyng cho myc dich kinh doanh
a - Md t i chi tiit cic dieu khoin v i die diim ciia timg cdng cy tii chinh pbii sinh:
- Logi cdng cy tii chinh phii sinh (Tuong lai, kj^ hgn, quyin chgn, hoin ddi);
- Phin logi trong ky (tfii sin phii smh ho^c ng phii tri phii sinh);
- Ngiy thing nim ky kit hole ngiy hifu lyc;
- Ngiy thing nfira dao hgn;
- Logi v i sd lugng tfii sin ca sd;
- Miic gifi cfi, gifi tri, ty gifi, ISi suit... quy djnh trong hgp dong;
- Diiu kifn chuyin giao tii sin ca sd;
- Thj tnrdng giao djch;
- Cin cii thanh toin (nh$n muc cd djnh, tri miic thi ndi h o ^ ngugc Igi);
- Cic dieu khoin khic trong hgp ddng phai sinh.
b - Tii sin phii sinh Gii trj hgp ly Dau k^ Cudi ky Hpp dong luang lai:
Hgp dongkj'hgn:
Hgp dong quyin chgn:
Hgp dong hofin ddi:
c - Ng phfii tri phM sinh Hgp dong tuang lai:
Hgpddngkjhgn:
Hgp dong quyin chgn:
Hgp donghoin ddi:
myc V - Thdng tin bd sung cho 2. Bo sung diim 27 - Chfnh cac khoin myc trinh biy trong Ifch dinh gifi lai cdng cy tii Bing can ddi k i toin: chi°h tli"dc myc V - Thdng tin
O ^ Tap chi nghien cdu Tai chinh ki toin
(^ SS 12 (137)-2014 )
NGHIEN Ciru TRAO D 6 I
bd sung cho cie khoin myc vgy, vdi phgm vi bii viit niy Chtidn mice bdo cdo tdt chinh trinh biy trong Bing cin ddi k i chiing tdi hy vgng gdp pban quoc te so 07 - ThiQ'et minh cong toan: hoin thifn phuong phap ki Of tdi chinh (IFRS 07):"27 - Chfnh Ifch danh gii toan ddi vdi bgp ddng tuong lai cido trinh chudn muc ke lgi cdng cy tii chinh s* '^V^g cho myc dich kinh ,g^„ ^^oc
a - Cdng cy tii chinh phi phai sinh b - Hgp ddng tuong lai c - Hgp dong ky hgn d - Hgp ddng quyen ehgn e - Hgp ddng hoin ddi
6 Vift Nam, vifc sit dyng cdng cy hgp ddng tuong iai cdn hgn chi va thieu nhung hudng dan ke toan cu the, die bift l i ke toan cho myc dich kinh doanh Ifi nhiing nfi dung cdn kbi radi, phuc tap v i dang trong qui trinh hoin thifn. VI
diuk^
sd dugc chuyrai sang BCKQHDKD trong kJ
Sd :u6iky
doanh tgi cic doanh nghifp hifn nay.
T i i Ufu tham khio:
Chuan mifc ke todn quoc te s6 32 - Trinh bdy cong cif tdi chinh (IAS 32):
? (2010), NXB Tdi chinh • GS.TS. Ngo The Chi; PGS.TS.
Throng Thi Thuy:
Le QuangSdng (2012). "Ke todn cdc cong cu tdi chinh phdi sinh trong hoat dpng phong ngira nii ro gid tri hpp ly vd dong tien ". Tap chi Khoa hpc &
Cong nghp, so 2(51)/20i2;
Bp Tdi chinh (2009). Thong tus6 210/2009/TT-BTC, huong ddn dp ditng Chudn mirc ke lodn quoc te ve cong qj tdi chinh;
http.'//www. saga. vn.
Nff cong - Nhihig van de dat ra
thi dfn nfim 2013 con so niy Ii 1,95 trifu ty ddng; nfim 2014 gan 2,4 trifu t^ ddng (tuong duong 60% GDP) vfi nfim 2015, dy kien ng cdng gin 2,9 trifu ty ddng (tuong duang 64% GDP).
Ciing la lin diu tien, da co sy thira nhan ve chuyfn phii di vay dio ng, tiic la vay d i tri ng chii khdng cdn chi l i vay di diu tu nhu trudc kia. Con so dugc cdng bd ciing khi nhue nhdi, do l i nira 2013 nghia vy tri ng chiim 22,3% tdng thu ngan sich; nim 2014 chiim 26,2% tdng thu va nam 2015 dy kiin chiem 32,9%.
Cd nghla Ii, nim 2015 phii bd ra tdi gin 1/3 tdng thu ngan sich d i tri ng. Tinh trung binh moi
ngudi dan ^ f t Nam dang mic ng khoing 1.000 USD.
Khi trong co cau chi ngan sich hifn nay chi thudng xuyen Ifn tdi 70%, phan cdn Igi mdi chi cbo diu tu phit triin, chi tri ng. "Chira bao gid vdn dinh cho dau tu phit triin diip nhu hifn nay", Bf trudng Vinh lo Ifing.
Giii quyit ng cdng lfi mft ciu chuyfn dai, khdng thi trong ngiy m$t ngiy hai v i nd bao gdra hing loat giii phap phii thyc hifn, tii tii CO cau khu vyc doanh nghifp nhi nudc den tii CO ciu tdng thi nin kinh te.
Nen kmh te '\^ft Nam miy nim gin diy dang phii ddi mit
Cn^ theo traug 10) vdi khd khin, ting tnidng chgra Igi v i nguy co sip bay thu nhip trung bhih dang hifn huu. Niu sap bay, chuyfn tri ng se thyc sy khd khin. VI thi, bii toin Idn nhit vfi khd kMn nhit ldc niy cd If la lim sao de nen kinh te cd thi ting trudng cao ban, hifu qui hon trong nhiiu nim.
T i l lifu tham k h i o : Bp Tdi chinh (2013.2014). Bdn lin Np cong so I, so 2.
Do Thien Anh Tudn (2010).
Khiing hodng tien tg: Vdn de Vift Nam vd mpt so gpt y chinh sdch, Chuong trinh Gidng dgy Kinh leFulbright
