Khii nigm quan tri doanh

NGHIEN cufu - TRAO DOI

CAI CACH QUAN TR| DOANH NGHlfP NHA N(/6C TRl/GfCXU THE TOAN CAU HOA

ThS. N G U Y I N THE M A N H '

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h i i nigm quan tri doanh nghigp (corporate governance) xuit hign l i n diu tign vio cudi the ky XX v i n g i y cing ed su h o i n thipn eho phu hgp vdi ygu eiu cua bdi canh kinh t l mdi. (5d nhilu k h i i nigm k h i e nhau vi quin tri doanh nghigp (QTDN). Nhung mflt eich chung nha't, ed t b i hiiu QTDN l i mflt ho thdng eie efl ehd v i quy dinli, thflng qua dd, doanh ngMgp (13N) duge dinh hddng dilu hanh v i kilm soit n h i m d i p flng quyln lgi eua n h i diu tu, ngudi lao dgng v i nhflng ngfldi diiu h i n h DN.

M i t khac, d n phan biOt gifla k h i i niOm QTDN (corporate governance) v i k h i i niOm quan tri kinh doanh (business management): Quan tri kinh doanh l i edng t i e dilu h i n h quan ly boat ddng s i n x u i t - kinh doanh cua DN do bd m i y dilu h i n h m i chu yg'u l i ban giim dde thife biOn; ebn QTDN l i viOe tao l | p , thfle Men bo thdng eie quy dinh, quy cbl, chuin mfle v i kinh ngMOm thUe t i l n tdt de bao dam tinh t r i c h nhiem, trung thuc v i eflng khai, hfldng tdi viOe bao d i m quyln lgi eua eic bOn ed lign quan (stakeholders), bao gdm quyin lgi cua cie chu sd hflu (cd ddng, nha d i u tU), ngUdi lao dflng, k h i c h

hing, n h i cung d p , chu ng, n h i nude.

QTDN ddge d i t trgn efl sd eua sU tich biet gifla quin ly v i sd hCfu DN.

1. Yieu c a u c a i tliiOn QTDN t n l d c b d i c a n h k h i i n g h o a n g k i n h te' t o a n c a u

QTDN cM thuc sfl dflge quan t i m tfl nhang n i m 90 t h i ky XX d i n nay, kM x u i t MOn ngiy d n g nhiiu trfldng hgp DN v i bfl m i y quan ly dilu h i n h DN khflng hfldng d i n mue tigu v i khflng bio dam lgi ich eua chu sd hdu DN. Ngudi chu DN hi d i y ra khdi DN do cMnh minh dau tU; chiu tMgt hai n i n g n l bdi nhflng h i n h vi tfl lgi eua bO m i y quin ly diiu h i n h DN. QTDN tdt l i n i n tang eho sU p h i t trien lau d i i d a eie DN. Die biOt, tfl sau cuOe khung hoang t i i ehlnh chiu A n i m 1997 v i khung hoang t i i chi'nh t o i n eiu vfla qua, h i n g loat nhflng v i n di b i t cap td k h i l m khuylt cda hg thdng khudn khd cho QTDN da dugc n h i n dign. D l eung ed v i p h i t trien DN vflng manh, nhilu qude gia trgn the gidi da thilc MOn d c biOn p h i p k h i c nhau d l d i ttilOn QTDN. Cie biOn p h i p n i y ed ban dfla trgn nhdng ygu ciu v i dinh hudng sau:

' B$ Tai chinh

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Thii nhdt, d i thign vl khudn khd eua QTDN, trong dd n h i n manh tdi ygu eiu bao dam tinh minh bach v i k h i n i n g thdc tM eae quy dinh vl QTDN. Cie co quan ed chde n i n g giam s i t , quan ly n h i nUde v i thdc thi^ p h i p Mat vl QTDN phai ed du t h i m quyen v i ngudn lUc d l hoin t h i n h chde n i n g eua minh mflt cieh ehuygn nghigp, khich quan, quylt dinh kip thdi, minb bach v i cd tinh giii trinh eao.

Thii hai, l i m tdt hon vige bao vg v i tao dilu kiOn thdc hign eie quyin cua ehu sd hflu. Chu sd hdu DN phai duge p h i p Mat v i DN bio dam cie quyin tdi thilu, nhfl: dugc ding ky quyln sd hflu; quyln chuyin nhflgng cd phin; quyln t i i p c i n thflng tin Ugn quan, trgng yg'u mflt cieh kip thdi v i thfldng xuygn; tliam gia v i biiu quyet tai Dai hgi ddng cd ddng;

bau v i b i i miln t h i n h vign Hfli ddng quin tri (HDQT); p h i n phfl'i loi nbuOn DN... Chu sd hflu phii cd quyen tham gia v i dflge cung d p d i y du thflng tin vl cie quyet dinh lign quan d i n sfl thay ddi ein ban cua cdng ty nhfl sda ddi diiu 10, cho phep p h i t b i n h cd phidu, cie giao dich b i t thudng, bao gdm ban t i i s i n ed gia tri ldn...

Thii ba, eic DN eung nhfl hO thd'ng p h i p Mat p h i i t i n g efldng bign p h i p bao vO cie n h i diu tfl nhd,' cae cd ddng tMlu sd theo nguygn t i c cua ddi xd cflng bang. Ddi vdi cdng ty cd phan thi phai binh dang, eflng khai v i quyin giila eie loai cd phin; bao vO ed ddng thilu sd khdi sd lam dung eua eo ddng n i m quyen Mim soit; tao dieu kiOn thfle MOn quyln kMg'u nai

cua cd dflng nhd; dd bo nhflng trS ngai ddi vdi bidu quyg't tfl nfldc ngoii;

ddi xd cflng b i n g vdi mpi ed dflng tai Dai hOi ddng ed dflng. Ygu d u cda cdi thiOn QTDN eung d i t ra vi'n d i eim giao dieh nOi g i i n v i lam dung mua b i n c i n h i n ; t h i n h vign HDQT vd can bO quan ly d p cao p h i i cflng khai cie lgi Ich cua hg trong cac giao dich cd lign quan ddn DN...

Thii tu, nang cao vai trd cua cie bgn c6 quyln lgi lign quan trong QTDN. Cie bgn cd lign quan d day dugc hiiu l i cac ddi tugng cd lgi ich g i n vdi boat dgng eua i)N ndi chung va QTDN ndi rigng, bao gdm eic chu ng, khich h i n g , n h i cung d p , ngflbi lao dOng, eic cOng ddng d i n eu v i cdc CO quan quan ly n h i nude.

Thd ndm, t i n g cddng edng bd thflng tin v i nang eao tinh minh bach d a DN, trong dd, eflng bd thdng tin p h i i bao gdm it n h i t eic thdng tin ve k i t qui t i i ehinh va boat ddng cua DN; muc tigu, eO d u sd hflu v i cO che quyet dinh; cMnh s i c h thfl lao cho HDQT v i e i n bO quan ly d p cao;

thdng tin v l t h i n h vign HDQT; giao dieh vdi eic bOn cd lign quan; eic ylu td rui ro ed the tign liOu; cie vin dl lign quan d i n ngudi lao dOng; co cau v i chinh sich quan tri... Thgng tin phai dugc chuin hi v i edng bd phu hgp vdi tigu ehuan chat Iflgng cao vl eflng bd thflng tin k l toan tai chinh v i phi t i i cM'nh. H i n g n i m , DN ngn dflge k i l m t o i n bdi mgt dfln vi kilm t o i n dOe l | p , du n i n g lUc v i cd chit lugng cao n h i m d nhiing d i n h gii dOc lap, k h i c h quan...

Thii sdu, t i n g eUdng t r i c h nMOm eung nhfl dilu kiOn l i m viOc eda efl 46

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quan quin ly - giim sit DN (HDQT) dl bio dim MOu qua hoat dflng cua DN. Thinh vign HDQT thUc hign nhigm vu vdi thgng tin diy du, tin ciy, cd trich nhigm vi ein trgng, vi lgi ich cao nhit eua DN vi chd sd biM. HDQT phai thdc hign cie chflc ning chu yg'u, nhfl giam sit chien Iflge chung va ra cie quylt dinh ldn d a eflng ty; giim sit ed MOu qui boat dflng diiu hinh; quyg't dinh Ida chgn, dai ngp, giim sat, thay thi cae ein bfl quin ly then chfl't. Tliu lao vi dii ngO eua d n bfl quin ly vi HDQT d n gin vdi lgi ich lau dii cua DN, eua chu sd hflu. Quy trinh di ed, biu chpn thinh vign HDQT phii minh bach. HDQT can d du diiu Mgn dl dua ra cie quylt dinh khich quan, dge lap; dugc tiep eOn vdi thflng tin chinh xie, phu hgp vi kip thdi; ed du eic thinh vign dOe lOp trong co d u va khgng ngn Mgm nliiOm cie chde danh diiu hanh DN...

Trong bdi canh MOn nay d Viflt Nam eung nhfl nhiiu nfldc trgn thd gidi, khu vfle doanh nghipp nhi nUdc (DNNN) nim gifl vi tri nhit dinh trong nin kinh t l thi vin dl quin tri DNNN cung l i mOt trong nhflng tim diim eua QTDN. Cho ddn nay, quin tri DNNN vin la mOt trong nhflng thich thfle ldn ddi vdi nhiiu nin Mnh tl. Nim 2005, Td chflc Phat triln va Hgp tic Mnh t l OECD da xiy dgng hfldng din quan tri DNNN nhim cung d p nhflng dl xuat, kiln nghi dl giup viOe quan tri DNNIJ ed MOu qua hdn. Xuit phat tfl kinh nghiOm eua eic nude da bit diu thdc MOn d i cieh quin tri DNNN eho thiy, viOc d i eich quin tri DNNN li cin thiet nhung viOe trien khai thUe MOn ri't

phflc tap. Thich thfle ldn nhi't li cin bing trich nhiOm cua nhi nude trong viOe thue Mfln ed MOu qui chde ning chu sd hflu nhd bd nliigm, biu HDQT.

Bgn canh dd, nhi nddc phai Mim cbl trong vige can tMflp thii qui vio quin ly DN. Mflt thich thfle quan trpng khic la bio dam sin choi binh ding dl eie DN khu vfle tfl nhin eo the canh tranh vdi DNNN vi chinh phu cae nfldc niy khdng sfl dung quyin Idc ban hinh cbinh sieh cung nhu giim sit dl lim meo md vi'n di canh tranh. Trgn efl sd niy, OECD di dUa ra 6 nguygn tic quan tri DNNN nhu sau: (1) Bao dam khung phap ly cd higu qui eho cac DNNN: khung phip ly eho cie DNNN ngn bao dim mdt mdi trudng hoat dgng binh ding eho eic DNNN vi doanh nghiOp khu vUc tu nhin nhim ngin chin tinh trang bdp meo thi tnldng. (2) Hoat dOng cua nhi nUdc vdi td cieh mOt chu sd hflu: nhi nude cin hinh dflng nhd li ehu sd hflu cd hiiu hilt vi tich cdc; phai cd cbinh sach chu sd hflu ro ring va nhit quin; bao dim cho vin hinh quan tri DNTJN minh bach va ed tinh giii trinh vdi d c mdc dO ehuygn nghiOp vi hipu qui d n thiit.

(3) Ddi xd cdng bing gifla cac chu sd hflu: nhi nUdc va DNNN phii thfla nhin quyln cua cie chu sd hflu vi phu hflp vdi nguygn tic QTDN; ddi xd cdng bing vi cie ehu sd hflu diu cd quyin ngang nhau trong tiep can tiidng tin vl DN. (4) Quan hO vdi eic bgn cd lign quan: cie quy dinh vi chinh sich sd hflu nhi nddc phii thfla nhin hoan toin trich nhipm cua DNNN ddi vdi eic bdn cd lign quan;

ygu d u cie DNNN bio cio vi giii trinh diy du mdi quan hO eua DNNN

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vdi eic bgn lign quan. (5) Cflng khai v i minh bach: DNNN ngn ddi ehilu va dng dung cie nguygn t i e cflng khai, minh bach phu hgp vdi nguygn t i c QTDN iioi ehung. (6) Trach nhiOm cua HDQT DNNN; HDQT eua cac DNNN phai cd du tham quyln e i n t h i i t v i khach quan d l thUe hign eae chde n i n g dinh hddng chien Idgc v i giam s i t quan ly diiu h i n h . Hp phii h i n h dflng vdi sd hgm ehinh v i trich nhigm ro r i n g .

Cie hudng dan trgn xac dinh each thde can bang gida trach nhiOm cua nha nudc (vdi y nghia trich nhigm eua n h i nddc l i thuc thi mpt eich tich cue, ehu dflng elide n i n g ehu sd hdu cua minb) vdi vige n h i nddc ban c b l can thigp vao quan tri cua cae DNNN. Tinh t h i n eda cac hudng dan n i y vi quan tri DNNN l i tao cO hgi ngang nhau cho canh tranh gifla cie DN khu vfle tfl nhan vdi eae DNNN trgn thi trudng; ddng thdi, n h i nude khi thuc thi quyin lap phip, l i p quy v i thue thi quyin giim s i t khflng dugc l i m meo md vige eanh tranh gifla cac DN khu vUc tU n h i n vdi eae DNNN. Cie hudiig d i n QTDN i p dung dfl'i vdi eic DNNN eung dinli hddng n h i nddc thdc Mgn chde n i n g chd sd hflu thgng qua mgt don vi (td chde) chu sd hflu t i p trung; dfln vi (td chflc) n i y d n boat dOng mOt d e h dfle l | p , thfle MOn cbinh sieh chu sd hflu dflge cdng bd edng khai. Mgt n h i n td quan trgng trong quan tri DNNN l i tich bach ro r i n g gida chflc n i n g chu sd hdu cua n h i nddc vdi ehdc n i n g l i p p h i p , lap quy cua n h i nude. Bing eich niy, vige thde Men chde n i n g chu sd hdu n h i nUdc dflflc

tidn b i n h mflt cieh ehuygn nghiOp, ed t r i c h nhigm va nha nfldc se ed vai trb tich cdc trong eai tbifln quin tri DNNN.

2. Cai each quan tri DNNN d ViOt Nam tnldc xu the toan c i u h o i

Trong xu t h i toan d u hoi, h§i n h i p Mnh t l qude te v i trUde thdc tl khdi DNNN d Viet Nam ebn nhilu yg'u kem, va'n d l d i eich quan tri DNNN l i dbi hdi t i t ylu. D l cdi thign quan tri DNNN v i giim s i t t^p doin kinh t l , can phan chia ro ring trach nhiOm cua eic efl quan cd tham quyin; dfln g i i n h o i hinh thdc phdp ly cung vdi sfl maeh lac, ro ring, nhit quin cua eie quy dinh p h i p 1^ vl DNNN, t i p doin kinh t l , theo do, tdp trung vio nhflng nOi dung sau:

Mdt Id, thfle MOn cie giii phdp t i c h bach ro r i n g v i m i t h i n h chinh gifla cliflc n i n g chu sd hflu vdi ehdc n i n g diiu t i l t thi trudng, tao nin t i n g eho viOe tao l | p s i n chfli binh d i n g cho DNNN v i ' e i c DN tfl nhin, die biOt d l t r i n h xung dOt lgi ich trong trudng hgp DNNN dUfle s«f dung nhfl mOt eflng eu ehinh sich nganh. Ygu eiu cua sU t i c h bach la p h i i l i m sao d l eic bgn cd lign quan n h i n dang duge ai l i ehu sd hflu nha nfldc, tfl dd cd t h i x i c dinh mgt eich minh bach ddi tflgng eung nhu cO chi Mim tra, g i i m s i t . Tuy nhign, thdc t l d nhilu nudc hiOn nay v i n i p dung efl c b l giao cho cac bg cd traeh nMOm thdc Men quyin sd hflu n h i nfldc va sfl t i e b bach ngu trgn mdi dflng lai 4 vige phan dinh ro t r i c h nhiOm cua eae e i n h i n hay bd ph^n trong mpt bO khi thde MOn quyln sd hflu nhd nude. Chinh vi v | y , c i n ed quy dinh

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thde hign vai trb dilu t i l t thi trudng, xiy dung ehinh sich, die bigt khi viOe diiu t i l t thi trudng hay chinh sach CO lign quan den eie bfl quan ly nganh. DOe l i p ve m i t danh nghia ehfla du ma p h i i dfle lap ca trong hoat dflng. Bgn canh dd, cae ngudn luc t i i chinh v i n h i n lue ein dugc cung d p d i y du d l eie n h i l i m ehinh sich, dieu t i l t tbi trUdng thue hign chflc n i n g cua minh mflt eich dpc Igip, khflng phu thuOc vao b i t efl ngudn t i i ehinh, nhan Iflc n i o .

Hai Id, thue biOn cie giai phap ban e h i tinh trang efl quan chd sd hflu n h i nddc vfla l i k h i c h h i n g , vda l i ngddi cung d p eho DNNN, t i p doin Mnh t l . DNNN phai i p dung cie quy dinh v l dau t h i u gidng nhfl eic DN kliie. Ddng thdi, don g i i n va hgp ly h o i eie nguygn t i c boat dgng cung nhu mg Mnh phap ly cua DNNN; d i t eie DNNN hfldng tdi cie hinh thde p h i p ly cua DN khu vdc td nhan (edng ty ed phan, cdng ty TNHH) va t r i n h tao ra mgt hinh thde d i e Met niu khflng e i n thiet. Tfl do, tao diiu Mgn t i n g efldng tinh minh bach v i thuan lgi cho boat dgng giam s i t thdng qua hO thfl'ng do diem chuin;

tao ngn khufln khd canh tranh binh dang vdi khu vUe tU nhan.

Ba Id, tien h i n h edng khai h o i mgi t r i c h nhiOm v i nghia vu cua DNNN vl s i n x u i t cung dng dich vu edng ich va t r i c h nMOm xa hdi k h i c ; xae dinh eie ehi phi cd lign quan p h i t sinh trong q u i trinh thde MOn t r i c h nhigm, nghla vu d i e thu; eo chd thanh t o i n cua n g i n sich n h i nUdc dd'i vdi cac cM phi dd trgn efl sd p h i p

luat hoic hgp ddng; co c b l quan ly giam s i t thdc hign eic hgp ddng dd.

Vige eai thign quan tri DNNN cung e i n dugc t i l n h i n h ddng thdi vdi cie d i cieh d eic d u t h i n h eo lign quan, bao gdm: quy dinh p h i p luit, eic thgng lg quin tri, hg thfl'ng thoa Ude td diiu t i l t v i sU tham gia cua eie td ehde, e i nhan khflng phai co quan n h i nddc.

Bdn Id, e i n phan loai v i eflng bfl' ro r i n g muc tigu cua N h i nude ddi vdi tdng DN, trong dd co ban gdm 2 loai muc tigu: milu d u lgi nhuan (thd MOn bang eie muc tigu cu the, vi du nhd ty s u i t lgi nhuan v i ehinh sieb ehia cd tde) v i bio d i m dieh vu cdng hoie lgi ich x i hgi (trong dd cd van dl viOc lam). ViOc cdng bd muc tigu (dudi nhieu hinh thdc k h i c nhau, nhung phd big'n l i trong bio cio thudng nign v l boat dflng eua DNNN do BO T i i cbinh cong bfll dflge xic dinh l i efl sd de hinh t h i n h ehinh sieh sd hflu nhi't quin v i rd r i n g nham cung d p eho DNNN, thi trudng va cflng chdng ndi chung dU doin ddge v i Miu b i i t ro r i n g vl mue tigu cua N h i nude l i mflt ehu sd hflu eung nhfl cae cam k i t l i u d i i eua N h i nddc. Dfl'i vdi eie DNNN l i eflng ty ed p h i n , muc tigu eua cd ddng N h i nudc ddge bao dam v i cam kg't tai Dai hgi ddng ed dflng.

N h i nddc khflng tham gia vio boat dOng quin ly hang ngiy cua DNNN va eho phep DNNN tU chu h o i n t o i n trong boat dOng t i e ngMOp. Ban hudng d i n v i quan tri DNNN eung xae dinh ro HDQT cua eie DNNN l i eo quan quan ly Mnh doanh eua DN dudi sd giam sat eua ban g i i m s i t .

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Ndm Id, quy dinh ro r i n g trach nhiOm d a cie bO thay mat Chinh phu thfle bign quyin chu sd hflu/cd ddng N h i nfldc tai cie DN n h i m t i n g tinh giii trinh trflde Qufl'e hgi, DN va eflng ehung. Cung vdi dd l i eie bign p h i p duy tri sU hgp t i c v i dfl'i thoai lign tuc vdi eie td ehde kilm toin cda N h i nddc. Ddng thdi, ein cd chuin mUc, thu tuc va quy t i c Mem t o i n v i giam s i t higu qua; chu sd hflu N h i nddc phai cd diy du thgng tin vi quan ly DNNN ndi ehung, t i p doin kinh te ndi rigng va phii g i n traeh nhigm cua cie quan ehde Chinh phu vdi MOu qua boat dflng cua DNNN dudi sU giim s i t cua hp. Ngoii ra, Cbinh phu phii xic dinh rb Unh vile ein diu td d l dilu h o i n i n Mnh t l v i bio d i m ed MOu qua cho x i hfli.

Xie l i p bfl thdng quan ly giim s i t v i v i n h i n h Mnh doanh dd'i vdi t i i san n h i nUdc, trong dd phan dinh t h i n h 3 ting: t i n g quin ly h i n h chinh va giam sat, bao gdm Cue quin ly t i i s i n v i eic uy ban quin ly t i i sin; t i n g quan ly cie cd p h i n v i Mnh doanh vdn n h i nudc la cie cdng ty Mnh doanh vdn n h i nudc v i t i n g sd dung tai san n h i nddc tai cac DN.

Sdu Id, ban h i n h va edng bd ro ring, minh bach co c b l bd nhiOm t h i n h vign HDQT cua eic DN 100%

vd'n n h i nddc; efl ehe Ida chpn, d i efl t h i n h vign HDQT tai DN cd vd'n chi phdi cua N h i nfldc. Trong nhflng n i m qua, efl ehd nay ddge ho trg vdi sU td v i n eua nMlu td ehdc dOe lap, kliieh quan.

Dilu cMnh, bd sung v i hudng d i n mdt sd quy dinh ve quan tri nOi bO DNNN dudi Mnh thfle cflng ty cd

phin, cdng ty TNHH cho phu hgp v(A xu t h i d i tMgn QTDN ndi chung, nhu;

- Budc DNNN p h i i i p dung trinh td, thu tuc triOu t i p v i ddi tUdng mili hgp Dai hgi ed ddng, hdi nghi thinh vign tuong tu nhu eic DN nigm yit.

Giiy mdi hpp Dai hOi ed ddng cua DNNN phai gdi d i n cie cd ddng tnliic 30 ngiy khi Dai bOi hgp (15 ngiy vdi trfldng hgp DNNN l i cdng ty TNHH).

- Bd sung t r i c h nhiOm cua HDQT v i ban giam s i t trong DNNN phdi phdi hgp c h i t ehe vdi nhau vi lgi ich td'i eao eua DN. Co sd eho sU phdi hop n i y l i sU tdn trgng, tin tudng vd nghigm tuc t u i n thu cie nghia vu vl bio cio, thgng tin minh bach, edng khai theo quy dinh cua p h i p luit. Hai CO quan quan trgng n i y cua DNNN cd traeh nhiOm thfldng xuygn td ehdc cac cuOe dfl'i thoai d l thde MOn tdt hon cie nhiOm vu, quyln ban d i ddtfc p h i p Mat quy dinh.

Trudng hgp p h i t sinh thiOt hai cho DN m i duge x i e dinh l i do tMlu thflng tin tfl phia t h a n h vign cua HDQT h o i c ban g i i m s i t tW thinh vign dd p h i i d t r i c h nMOm d i n bii.

HDQT v i ban g i i m s i t d nghla vu phdi hgp de edng bd b i o cio bing n i m v l q u i n tri DN bgn canh eic bdo cio thudng mgn k h i e . Bio d o vl QTDN eung can mg t l cM tilt, dl biiu v l tdng g i i tri lUOng, thUofng eua eic t h i n h vign HDQT v i ban giam s i t eung nhu d i n h g i i xem c6 d i p flng ygu ciu g i n vdi k i t qui boat ddng eua DN mgt d c h d i i b a n hay khdngO

50 TAP CHi QUAN LY N H A NUdC - s 6 225 (10/2014)