NHONG QUY DJNH C 6 A LUAT DOANH NGHI$P NAM 2005 Vf C 6 N G Tl C6 H S N c i < DUOC TlfiP TyC SliA D6I, B 6 SUNG
1. Nhung quy djnh cua Luat doanh nghiep nam 2005 ve von va co phan ciia cong ti CO phan
Hien nay, cac quy dinh ve cdng ti cd phan (CTCP) trong Luat doanh nghiep nam 2005 tuy cd tien bp hon Luat doanh nghiep nam 1999, dac biet la so vdi Luat cong ti nam 1990 song van cdn nhiing ban che nhat dinh.
Tim hieu quy dinh ve tai san gdp von trong Luat doanh nghiep nam 2005 cd the thay nhiing ban che va bat cap ciia mpt dinh nghia mang tinh liet ke, khdng nhiing mau thuan vdi Bd luat dan su nam 2005 ma cdn nay sinh mpt sd van de lien quan den Luat sd hiiu tri tue. Khoan 4 Dieu 4 Luat doanh nghiep nam 2005 chi liet ke cac loai tai san gop von CO the la tien Viet Nam, ngoai te tu do chuyen ddi, vang, gia tri quyen sir dung dat, cdng nghe, bi quyet ki thuat, cac tai san khac ghi trong dieu le cdng ti do thanh vien dong gop de tao thanh vdn ciia cdng ti. Nhu vay, Luat doanh nghiep chi de cap gia tri quyen sd hiiu tri tue, cdng nghe va bi quyet kl thuat. Trong khi Luat sd hiiu tri tue nam 2005 da dua ra he thdng cac ddi tugng thupc quyen sd hiiu cdng nghiep rat rd rang bao gdm: sang che, kieu dang cdng nghiep, thiet ke bo tri mach tich hgp ban dan, bi mat kinh doanh, nhan hieu, ten thuong mai va chi dan
ThS. LE THI LOI * dia li. Quy dinh ciia Luat doanh nghiep ve tai san gdp vdn nhu vay la chua phii hgp vdi cac luat da neu d tren.
Cac quy dinh ve dieu kien, trinh tu thii tuc phat hanh chiing khoan cua Luat doanh nghiep ciing cd nhiing ndi dung khdng phii hgp vdi Luat chiing khoan. Diem d khoan 2 Dieu 87 Luat doanh nghiep quy dinh rd ve viec xir li cd phan cdn lai cho dgt phat hanh nhu sau: "Trudng hgp sd lugng cd phdn die dinh phdt hdnh khdng dugc cd ddng vd ngudi nhdn chuyen quyen uu tien mua ddng ki mua het thi sd cd phdn du kien phdt hdnh cdn Igi se do hdi ddng qudn tri qudn li. Hdi ddng qudn tri cd the phdn phdi sd cd phdn dd cho cd ddng ciia cdng ti hodc ngudi khdc theo cdch thiic hgp li vdi dieu kien khdng thuan Igi han so vdi nhiing dieu kien da chdo bdn cho cdc cd ddng, trie trudng hgp Dgi hoi ddng cd ddng cd chdp thuan khdc hodc cd phdn dugc bdn qua trung tdm giao dich chiing khodn". Quy dinh nay de dan den each hieu la sd cd phan cdn lai cd the dugc ban qua trung tam giao dich chiing khoan, nghia la phai tuan thii Luat chiing khoan. Trong khi dd, Luat chiing khoan nam 2006 quy dinh viec chao ban cd phan ra cdng chiing cua doanh nghiep phai dam bao
* Gidng vien Khoa phdp luat kinh te Trudng Dai hpc Luat Hd Npi
cac dieu kien, trinh tu thu tuc rieng khac biet so vdi Luat doanh nghiep nam 2005.
Ben canh nhiing ban che neu tren, Luat doanh nghiep nam 2005 ddi chd cdn thieu va khdng phii hgp vdi thuc te, cd the phan tich mpt vai vi du nhu sau:
Thie nhdt, Luat doanh nghiep nam 2005 quy dinh cd ddng nam giii cd phan uu dai bieu quyet la td chiic dupe Chinh phu uy quyln. Tuy nhien, Luat chua cd quy dinh cu thi, do dd cac doanh nghiep mudn phat hanh loai CO phan nay se thieu nhirng co sd phap li can thiet. Luat doanh nghiep nam 2005 ciing khong quy dinh ve thdi ban nam giir cd phan uu dai bieu quyet cua td chiic dugc Chinh phu uy quyen. Quy dinh tai khoan 3 Dieu 78 CO the din tdi each hieu cd phan uu dai bieu quyet ciia td chiic dugc Chinh phu uy quyen khong bi chuyen ddi ma tdn tai ciing vdi su tdn tai ciia cong ti. Su uu dai nay la khdng can thiet, vi thue tien Nha nude khdng chi dua vao so cd phan uu dai bieu quyet de cd the chi phdi boat dpng kinh doanh ciia CTCP.
Thong qua viec nam giii mpt lupng Idn co phan pho thong, cdng ti nha nude van cd kha nang chi phoi giam sat boat ddng kinh doanh cua CTCP. Chinh vi vay, Luat doanh nghiep nam 2005 can co nhirng quy dinh bd sung vi du nhu: Cd phan uu dai bilu quylt cin dugc phat hanh trong trudng hgp nao, vdi nhiing dieu kien gi, ti le c6 phin uu dai pbilu biu dugc chiem ti le bao nhieu trong tdng sd cd phan phat hanh va ngoai ra ciing cin quy dinh dilu kien de chuyin ddi cd phin uu dai bieu quyet thanh cd phin phd thdng nhim tranh trudng hgp dimg cd phin uu dai bilu quylt dl thdn tinh nhdm cd ddng khac.
Thic hai, khoan 11 Dilu 4 giai thich: "Cd ddng sdng lap Id cd ddng tham gia xdy dung, thdng qua vd ki ten vdo bdn diiu le ddu tien ciia cdng ti cdphdn". Mat khac, Luat doanh nghiep cdn quy dinh mdt trong cac each thiic xir li khi cd cd ddng sang lap khdng thanh toan du sd cd phin dang ki mua la buy dpng ngudi khac khdng phai cd ddng sang lap nhan du sd cd phin dd va trudng hgp nay, ngudi nhan gdp vdn dd duong nhien trd thanh cd ddng sang lap ciia cdng ti. Cd dong sang lap chua gdp cd phan theo dang ki duong nhien khdng cdn la cd ddng cua cong ti (khoan 3 Dieu 84). Hay quy dinh trong thdi ban 3 nam ke tir ngay cdng ti dugc cap giay chiing nhan dang ki kinh doanh neu dugc dai hdi ddng cd ddng chap thuan, co ddng sang lap cd the chuyen sd cd phan pho thdng cua minh cho ngudi khdng phai co dong sang lap va ngudi nhan chuyen nhugng duong nhien trd thanh cd ddng sang lap ciia cdng ti (khoan 5 Dieu 84). Neu hieu theo 2 each xir li tren thi cd ddng sang lap khong con theo diing nghia ban dau niia. O day, ngudi gdp du cd phan va ngudi nhan chuyen nhugng cd the khdng tham gia xay dung, ki ten vao ban dieu le cua cdng ti nhung van c6 the trd thanh cd ddng sang lap, vi vay each dinh nghia ve cd ddng sang lap trong trudng hgp nay khdng dugc toan dien.
Hien nay, nhieu cd ddng sang lap hoac thanh vien hdi ddng quan tri ciia cac CTCP trude khi len san da chuyen cd phin sang ten ngudi khac dl phdng khi mudn mua ban se khdng cin cdng bd thdng tin. Day la dilu phap luat cin quan tam va cd nhirng quy dinh bd sung, cd che tai de dam bao tinh
minh bach, cdng khai boa thdng tin lien quan den CO cau cd ddng ciia cdng ti ciing nhu lien quan din thay ddi sd biru vdn cua cdng ti dl khong anh hudng din Igi ich ciia cac nha diu tu khi dpc ban cao bach cua cdng ti vi thdng tin khong cdn chinh xac.
( Thie ba, quy dinh v l viec cd ddng sd hiiu 5% tdng sd cd phin phai dang ki vdi co quan dang ki kinh doanh (khoan 4 Dieu 86 Luat doanh nghiep): Quy dinh nay the hien dugc su minh bach ciia CTCP va su quan li khat khe ciia Nha nude, dac biet la cac cdng ti thuc hien phat hanh chung khoan rdng rai. Tuy nhien, van de dat ra la lieu quy dinh nay cd can thiet vdi CTCP khdng phai la cong ti dai chiing va khdng thuc hien viec phat hanh chiing khoan rdng rai theo luat chiing khoan khdng? Quy dinh nay se cang it y nghia, tham chi gay phirc tap ddi vdi cac CTCP loai nhd dang chiem da sd hien nay d nude ta. Va lai neu sd hiiu 5% da dugc xem la cd ddng Idn thi tai sao hgp ddng giao dich giiia cdng ti va cac cd ddng Idn sd hiiu tren 35% tdng sd cd phan phd thong mdi can dai hdi ddng cd ddng hoac hdi ddng quan tri chap thuan.
Tren thuc te, Luat doanh nghiep cdn thieu nhieu quy dinh ve quan li va sir dung von ciia CTCP. Vin bilt v i n dl tai chinh npi bp cua mdi cdng ti la khac nhau tham chi cdn bao gdm ca tinh chat bi mat trong kinh doanh. Nhung phap luat cung nen quy dinh khung cu the de hudng dan cac doanh nghiep thuc hien. Vi du nhu van de gdp vdn, hien chua cd van ban nao hudng dan cu the ve cac budc tien hanh va trinh tu thii tuc gdp vdn vao CTCP ndi rieng va cac loai
hinh doanh nghiep ndi chung. Dieu nay din tdi cac cdng ti dugc thanh lap va viec gdp vdn cua cac thanh vien rat da dang va phong phii. Viec chua quy dinh hgp ddng ve thanh lap cdng ti chinh la nguyen nhan dan tdi tinh trang nay.
Thie tu, quy dinh ve tang giam vdn dieu le CTCP: N I U d loai hinh cdng ti trach nhiem hiiu ban, viec tang giam vdn dieu le dugc quy dinh rat rd rang va chat che thi d loai hinh CTCP, khdng cd dieu luat nao true tiep dieu chinh van de nay. Tang vdn dieu le ciia CTCP dugc hieu mdt each thdng nhat la CTCP phat hanh them cd phieu nham huy ddng them vdn chu sd hiiu ciia cdng ti.
Ngoai ra cdn mdt sd trudng hgp khac nhu khi cdng ti trich quy du trii ciia cdng ti vao vdn dieu le hay trudng hgp trai phieu chuyen ddi ciia cdng ti phat hanh chuyen ddi thanh cd phan phd thdng nghia la vdn vay bien thanh vdn dieu le. Nhu vay, CTCP cd nhieu bien phap, each thiic de tang ngudn vdn cua minh, dieu quan trgng la cdng ti lira chpn giai phap nao phii hgp nhat trong timg thdi diem. Tuy rJiien, cac trudng hgp tang vdn cua CTCP ciing chua dugc quy dinh cu the trong bat ki dieu luat nao. Tren thue te hien nay, viec tang vdn dieu le kha tran lan bang each phat hanh them cd phieu cho cd ddng hieii hiiu hoac chao ban cho cac cd ddng chien luge, dieu nay da anh hudng den kha nang kinh doanh ciia cdng ti khdng theo kip vdn dieu le va ket qua la cd ddng lai la ngudi ganh chiu thiet thdi do cd phieu bi pha loang va anh hudng den sir phat trien ben viing cua thi trudng chiing khoan.
Ve thii tuc tang vdn dieu le dugc thuc hien theo Dieu 31 Nghi dinh cua Chinh phu s6 88/2006/ND-CP ngay 29/8/2006 vl dang ki kinh doanh hudng dan ve thu tuc thay ddi von dieu le ndi chung. Nhung thuc te thuc hien Luat doanh nghiep thdi gian qua cho thiy, CO nhiing each hieu chua thong nhat, chua chinh xac ve vdn dieu le cua CTCP.
Mdt so each hieu da nham lan giiia vdn dieu le va CO phan dugc quyen phat hanh, nham lan giiia viec quyet dinh tang von dieu le va thdi diem tang von dieu le. Do dd, cdng ti thudng thuc hien viec dang ki thay ddi von dilu le ngay sau khi dai hoi cd ddng quyet dinh tang von. Chinh dieu nay da dan den hien tugng "vdn khdng". Bdi vi, viec dai hdi cd dong quyet dinh phat hanh them cd phan chi la mong muon tang von dieu le, con vdn dieu le ciia cdng ti co tang dugc hay khdng lai phu thupc vao viec co phan dd co ban dugc khong. Do do, quyet dinh phat hanh them CO phan khong tat yeu dan den viec tang vdn dieu le cdng ti.
Van de giam von dieu le ciia CTCP hien nay ciing la van de gay tranh cai va khien cac cong ti co phan liing tiing vi Luat doanh nghiep nam 2005 chua co quy dinh nao ve van de nay. Khoan 3 Dilu 15 Nghi dinh ciia Chinh phii sd 139/2007/ND-CP ngay 05/9/2007 hudng dan chi tilt thi hanh mpt sd dieu cua Luat doanh nghiep quy dinh:
"Sau 3 ndm, ke tic ngdy dugc cdp gidy chung nhdn ddng ki kinh doanh, neu sd cd phdn dugc chdo bdn quy dinh tgi khodn 4 Diiu 84 ciia Ludt doanh nghiep khdng dugc bdn hit thi cdng ti phdi ddng ki diiu chinh gidm sd vdn dugc quyen phdt hdnh ngang bdng vdi sd
cd phdn da phdt hdnh". Quy dinh nay dan den each ap dung may mdc ciia cac phdng dang ki kinh doanh. Hp coi day la trudng hgp duy nhit co thi giam vdn dilu le cua cdng ti cd phan. Vi thi, ngoai trudng hgp neu tren phong dang ki kinh doanh khdng thuc hien dang ki giam von cho bit cii trudng hgp nao khac, mac dii nhu ciu giam vdn dieu le ciia cac CTCP la rit cin thilt va chinh dang.
Thie ndm, ve viec nhan cd tire bang tai san khac: Ngoai cac hinh thiic tra co tiic bang tien mat, CTCP cdn cd the tra co tire cho cd ddng bang cac loai tai san khac nhu CO phieu, mpt loai tai san khac thudc sd hiiu cua cdng ti nhu san pham ciia cdng ti hay mdt cdng cu ng... Cac tai san nay phai dugc quy dinh trong dieu le cdng ti. Trong tuong lai, khi viec chia cd tiic bang tai san trd nen pho bien thi viec cd dong nhan cd tiic dudi hinh thirc nay can phai dugc can nhac va quy dinh trong Luat doanh nghiep chat che hon, cu the nhu sau:
Nhan cd tiic dudi hinh thiic la tai san khac thudc sd hiiu ciia cdng ti ddi hdi san pham dd phai dugc ban theo gia thi trudng, hoac dugc dinh gia tai san... Day la viec phiic tap vi he thdng ke toan va eac chuan muc ve dinh gia ciia nude ta chua thdng lihat chat che nen Luat doanh nghiep ciing can co nhirng quy dinh chat che hon, vira cd Igi cho cong ti vira cd Igi cho cd ddng.
Trong trudng hgp nhan cd tiic dudi hinh thiic la cd pbilu thi cd pbilu cd thi la c6 phieu ciia cdng ti hoac cd phieu ciia cdng ti khac. N I U la cd pbilu ciia cdng ti khac thi phai la cd pbilu ciia cdng ti cd tinh hinh boat ddng kinh doanh tdt hoac cd trien vpng, gia
CO pbilu ciia cdng ti dd khdng co xu hudng giam dl tranh tinh trang cdng ti vira tang chi phi bang viec hach toan du phdng giam gia chiing khoan, vira diy nii ro giam gia cho cd dong. Gia hach toan ddi vdi tra cd tiic bing CO phieu cua cdng ti khac dugc xac dinh theo gia thi trudng cua cdng ti dd vao ngay cdng b6 tra c6 tiic. Tuy nhien, khdng the phii dinh tra CO tiic bang cd phieu dii la cd phieu cua chinh cdng ti thi cac cd dong khdng the tranh khoi nii ro kha Idn khi ma cac cd phieu nay sut gia tren thi trudng. Dieu nay cang anh hudng nghiem trpng nhat la ddi vdi cd ddng sd huu cd phieu uu dai, khi ma cd ddng nay vua bi han che cac quyen tham gia td chiic dieu hanh cong ti, vira bi han che chuyen nhugng lai vira dugc nhan sd cd tiic bang cd phieu nhieu hon cac cd ddng khac. Tir dd dan den tinh trang cd tiic uu dai trd thanh
"ngugc dai".
ii De viec tra cd tiic bang cd phieu phat huy dugc nhirng the manh cua minh nhu da phan tich thi giai phap an toan hon cho cac nha dau tu noi chung va cac cd ddng uu dai ndi rieng la mpt bien phap bao dam. Cac CTCP khi tra cd tiic bang cd phieu phai quy dugc ra gia tri bang tien mat tuong duong de cho cac cd ddng dugc lira chpn tra bang hinh thiic nao. Neu nhu cd ddng thuc sir tin tudng vao kha nang ciia cdng ti va muon dau tu hon niia hp se chpn cd phieu, ngugc lai de dam bao an toan, cd ddng ciing cd the lira chgn tien. Quy dinh nhu the se giai quyet dugc bat cap trong chi tra cd turc bang cd phieu.
Thir sau, ve chao ban cd phan rieng le:
Hien chua cd quy dinh cu the nao cua Luat
vl trinh tu, thii tuc, each thiic chao ban cd phin rieng le. Chinh vi le dd ma CTCP da dl dang phat hanh cd phieu vdi sd tien rat Idn ma khdng bi rang budc nao. Tir dd, dan din thuc tl, cac CTCP Viet Nam vin dang tim mpi each dl trdn tranh viec phat hanh rdng rai do tam li e ngai viec minh bach hoa thdng tin va nhilu li do khac niia; viec phat hanh rieng le vin la each phd bien cho cac cdng ti lua chpn. Vi vay, Luat doanh nghiep nam 2005 can cd nhiing quy dinh bd sung, nhat la hien nay da cd them nhiing quy dinh vira mdi ban hanh nhu Nghi dinh cua Chinh phu sd 84/2010/ND-CP ngay 02/8/2010 vl sira ddi, bo sung mdt sd dieu ciia Nghi dinh sd
14/2007/ND-CP ngay 19/01/2007 ciia Chinh phu quy dinh chi tiet thi hanh mpt sd dieu cua Luat chiing khoan. Dd la mong mudn ciia khdng chi cac nha dau tu ma ca cac CTCP, hp can su hudng dan de thuc hien tdt hon viec huy ddng vdn va tao niem tin cho cac cd ddng cdng ti.
Thie bdy, ve cac quy dinh phat hanh trai phieu va thuc thi Dieu 88 Luat doanh nghiep nam 2005: Dieu 88 quy dinh ve phat hanh trai phieu, rihiing quy dinh nay se chi nam tren giay neu khdng xay dimg dugc ke hoach cu the cho viec trien khai thuc hien, bdi thuc te d Viet Nam hien nay, nhu da de cap, Igi the tir viec phat hanh trai phieu chua dugc cac nha quan li CTCP quan tam khai thae.
Quy md cua thi trudng trai phieu Viet Nam hien chi d miic 17% GDP, trong khi ti le nay d Thai Lan la 58%, Malaysia 82%), Singapore 74% va Trung Quoc la 53%.
Trong khi trai phieu doanh nghiep dugc coi la kenh huy dpng vdn cd rat nhieu thuan Igi
so vdi phat hanh cd phieu, vay ngan hang thi chi chilm ti trgng 10%) - rat nhd so vdi trai pbilu Chinh phii (90%) thi d cac nude khac, ti trpng nay lai can ddi hon rat nhieu so vdi Viet Nam. Don cir ti trpng giiia trai pbilu doanh nghiep va trai pbilu chinh phu d Tmng QuIc la 35% - 65%; Han Qude: 51%
- 49%; Singapore: 44% - 56%; Malaysia:
50% - 50%; Thai Lan: 33% - 67%.*'^
Nguyen nhan khong nhd cua thuc trang nay xuit phat tir phia Nha nude. Khach quan ma n6i Nha nude chua cd sir quan tam thich dang dl tao dilu kien cho cac doanh nghiep thuc hien huy ddng vdn dudi hinh thiic nay.
Mat khac, sir ngheo nan ciia thi trudng trai phieu Viet Nam cdn d chd chua cd day du cac lire lugng gdm nha phat hanh, nha dau tu, cac nha cung cap dich vu (tu van phat haiih, bao lanh phat hanh); nha mdi gidi, cac nha cung cap xep hang tin nhiem cho cac to chiic phat hanh va hiep hdi thi trudng trai phieu. Dieu dd lam cho viec huy dpng von thdng qua phat hanh trai phieu gap khong it kho khan. Vi v^y, cac co quan nha nude cd tham quyen dac biet la Bd tai chinh can phai dua ra cac giai phap va co che thuc hien cac giai phap dd nham day manh sir phat trien ciia thi trudng trai phieu Viet Nam. Khi san choi cho cac nha dau tu trai phieu phat trien sdi ddng thi ngudn hinh thanh hang boa - cac to chiic phat hanh mdi chii trpng, quan tam den viec tao hang va sir da dang cua cac loai trai phieu mdi phat huy tdi da hieu qua thu hiit vdn dau tu ciia chiing.
Nen quy dinh CTCP dugc phep phat hanh cac loai cd phan khac ngoai cac loai cd phan quy dinh trong Luat doanh nghiep nam
2005 dl tao su hip din, dap ling nhu ciu da dang ciia nha diu tu, phu hgp vdi tam li va kha nang ciia ngudi diu tu kinh doanh. Ve van dl nay chiing ta cd thi tham khao phap luat cua mdt sd nude vi du trong phap luat ciia Thai Lan, Malaysia, Singapore... cd rat nhieu loai cd phin uu dai dugc dua ra nhu:
cd phan uu dai ddn lai, cd phin uu dai dir phan dugc chia cd tiic, cd phin uu dai mua lai, cd phan uu dai chuyen ddi v.v..
2. Nhimg quy djnh ciia Luat doanh nghiep nam 2005 ve cff cau to chu"c ciia CTCP
Thii nhdt, ve hdi ddng quan tri
Theo Dieu 110 Luat doanh nghiep nam 2005 quy dinh ve tieu chuan thanh vien hoi ding quan tri thi thanh vien hdi ddng quan tri phai la cd ddng ca nhan sd hum it nhat 5%
tdng sd cd phan phd thdng hoac ngudi c6 trinh dp chuyen mdn, kinh nghiem trong quan li kinh doanh hoac trong nganh nghe kinh doanh chii yeu cua cdng ti hoac tieu chuan dieu kien khac quy dinh tai dieu le cdng ti. Van de dat ra la neu mpt td chiic co it nhat 5% tdng sd cd phan phd thdng ciia cdng ti hay dap ling dugc cac dieu kien noi tren thi cd dugc cir mpt ngudi dai dien theo uy quyen trong hdi ddng quan tri hay khong.
Theo quy dinh tai diem b khoan 1 Dieu 115 Luat doanh nghiep nam 2005 thi thanh vien hdi ddng quan tri se bi bai nhiem, mien nhiem neu nhu khdng tham gia cac boat dpng ciia hdi ddng quan tri trong 6 thang lien tuc trir trudng hgp bat kha khang. Tren thuc t l thi khoang thdi gian 6 thang nay la kho xac dinh vi hdi ddng quan tri hpp bit thudng hoac dinh ki chii khdng phai la co quan boat ddng thudng xuyen, ben canh dd, d cac cdng
42 TAP CHi LUAT HOC SO 10/2010
ti nho tren thuc t l nlu thanh vien hdi ddng quan tri dugc thue thudng kiem them cac chiic danh khac niia. Vi vay, vin dl bai nhiem, miln nhiem thanh vien hoi ding quan tri cdn lien quan tdi hgp ding lao ddng ma cac thanh vien nay ki vdi cdng ti.
Them mdt quy dinh niia can xem xet dd la tai khoan 4 Dilu 112 quy dinh trudng hgp hoi ddng quan tri dugc trieu tap hpp khi cd de nghi cua giam ddc hoac tdng giam doc hoac hoac it nhat nam ngudi quan li khac.
Tuong tu nhu the tai khoan 1 Dieu 118 quy dinh thanh vien hdi ddng quan tri, thanh vien ban kiem soat, giam ddc, tdng giam ddc va ngudi quan li khac ciia cdng ti phai ke khai cac Igi ich lien quan cua hp vdi cdng ti. Tuy nhien van de dat ra d day dd la "ngudi quan li khac" la ai, bao gdm nhiing ddi tugng nao.
Dieu 4 Luat doanh nghiep nam 2005 ciing chi liet ke ra cac doi tugng la ngudi quan li cong ti cdn cac chiic danh quan li khac do dieu le cdng ti quy dinh. Dd cd the la ke toan trudng, cac dai dien chi nhanh, trudng cac phong ban... Nhu vay thilt nghi Luat doanh nghiep trong trudng hgp nay da quy dinh khdng chat che va cu the ve ngudi quan li khac. Dat ra cac quy dinh ve trieu tap hpp hoi dong quan tri ciing co nghia la Luat doanh nghiep bat budc phai lam rd khai niem ve "ngudi quan li khac" hon niia, tranh tinh trang moi cdng ti cd nhiing quy dinh rieng khac nhau.
Thic hai, ve giam ddc va tdng giam die CTCP
Theo Luat doanh nghiep nam 2005 thi giam doc hoac tdng giam ddc cd the la ngudi dupe thue nhung quy dinh ve giam ddc (tdng
giam ddc) dugc thue chua cu thi, vi vay can b l sung cac quy dinh ve vi tri nay vi du nhu:
hgp ddng, cac npi dung chii ylu ciia hgp ddng thue giam ddc, dilu kien vdi giam ddc (tdng giam ddc) dugc thue va cin cd nhiing quy dinh bd sung ve trach nhiem ciia doanh nghiep di thue giam ddc hoac tdng giam ddc vi tren thuc t l da cd nhilu trudng hgp thue sinh vien, tham chi la ngudi lai xe dm, ba ban hang nude lam giam ddc cdng ti va ket qua la doanh nghiep da mat tich khien cho viec truy thu thul la khdng the va de lai rat nhieu hau qua cho xa hdi, ben canh dd phai nang cao tinh dpc lap, kha nang ddi trpng ciia giam doc, tdng giam ddc vdi cac co quan quyen luc khac.
Luat doanh nghiep nam 2005 quy dinh hdi ddng quan tri cua CTCP bd nhiem ngudi trong sd hp hoac thue ngudi khac lam giam ddc hoac tdng giam ddc vdi nhiem ki khdng qua 5 nam va ciing cd quyen mien nhiem, each chiic, ki hgp ddng, cham diit hgp dong ddi vdi giam ddc hoac tdng giam ddc. Dieu nay ciing tuong tu nhu trong cdng ti trach nhiem hiiu ban. Nhu vay, xet ve ban chat, quan he giiia tdng giam ddc va hdi ddng quan tri la quan he lao ddng. Tuy nhien, theo phap luat ve lao ddng, khdng cd loai hgp ddng lao dpng cd ban den 5 nam va viec cham dirt hgp ddng lao ddng phai tuan thii cac dieu kien theo quy dinh ciia phap luat.
Bdi vay, viec xac dinh nhiem ki, mien nhiem, each chire cac chiic vu nay se gap vudng mac neu xem xet d khia canh luat lao ddng, vi vay can quy dinh rd hon ve quyen nay cua hdi ddng quan tri, vi du nhu quy dinh quyen cua hdi ddng quan tri ve viec nay can cii tren hgp ddng da ki.
Mdt van de niia ciing cin quan tam, dd la van de chii tich hdi ddng quan tri kiem giam ddc (ting giam ddc) CTCP. Day la tinh trang phd bien d Viet Nam, giup cho chu tich hdi ddng quan tri cd the than tdm quyen luc trong tay. Tuy nhien, viec kiem nhiem nay se lam v6 hieu hoa cac quy dinh ve kiem soat lan nhau ciia hai vi tri nay dl din tdi viec lam dung quyen luc thuc hien cac hanh vi trai phap luat, dieu le ciia cong ti nham tu Igi rieng cho ban than. Viec kiem nhiem dd ciing khien cho ngudi lanh dao khd cd the thuc hien ca hai nhiem vu mdt each tdt nhat.
Thie ba, ve dai hdi ddng co ddng
Co the thay khoan 2 Dieu 96 Luat doanh nghiep liet ke quyen ban, trach nhiem cua dai hdi ddng cd ddng la rat Idn, tuy nhien day lai la mdt ban che khong nhd.
Bdi dai hoi ddng cd ddng bao gdm nhieu cd dong CO trinh dp, kinh nghiem va ITnh vuc quan li khac nhau, vi vay quyet dinh ciia dai hdi dong cd ddng khong mang tinh thdng nhat cao, nhieu khi cdn de dua ra cac quylt dinh sai lam do trinh dp quan li thip. Hon niia dai hdi dong cd ddng chi hpp dinh ki mpt nam mpt lin, cac thii tuc hpp bit thudng lai phiic tap nen khong thi quylt dinh nhiing vin de cip bach anh hudng tdi quyen Igi ciia cac cd ddng mdt each nhanh chong. Ben canh dd, quy dinh v l dia dilm hpp dai hoi ddng e l ddng tai khoan 1 Dilu 97 cung CO cho chua hpp li. D I thuan tien cho vin dl trieu tap hpp dai hoi ddng cd dong, nha lam luat cho phep cdng ti cd thi tiln hanh hpp dai hdi ding cd ddng tai bit ki dia dilm nao tai Viet Nam ma khdng
nhit thilt phai la tru sd chinh ciia cdng ti.
Tuy nhien, tren thuc t l da cd nhilu cdng ti Igi dung quy dinh nay gay kho d i cho van dl hpp dai hdi ddng cd ddng ciia cac c6 ddng nhd. Nhu chiing ta da bilt, CTCP khi da trd thanh cdng ti dai chiing se cd nhieu cd ddng tren khip ca nude. Vi vay, neu mpt cong ti dat tru sd tai miln Bic, cac cd dong da sd deu d mien Bic nhung lai tien hanh hpp dai hdi ddng cd ddng d mien Nam thi mac du da thdng bao tdi toan the cd dong nhung lieu nhiing cd ddng cd sd phieu it 6i se quyet dinh vao mien Nam de bao ve quyen Igi cua minh hay khdng, khi ma dia diem hgp qua xa xdi. Bang each don gian ay, cac cd ddng Idn, nhiing ngudi lanh dao cong ti cd the quen ban di cac chii thi sd hiiu khac ciia cdng ti de tan thanh nhirng quyet dinh cd Igi cho minh.
Thii tu, ve ban kiem soat
Mac dii dugc quy dinh kha chi tiet tir Dieu 121 tdi Dieu 127 Luat doanh nghiep nam 2005 nhung tren thuc t l , tai cac CTCP dii Idn hay nhd, dii khdng bit budc hay bit budc phai cd ban kiem soat thi co quan nay dudng nhu van khdng cd tieng ndi gi trong bd may td chiic CTCP. Tham chi nhilu cdng ti khdng tuan thii quy dinh vl thanh lap va cho boat ddng mdt ban kiem soat dpc lap ciia cdng ti. Cac thanh vien ban kiem soat thudng la nhiing thanh vien kiem nhiem. Trong thdi gian qua, bao chi da dua ra nhieu vi pham thudc van de nay d l cac CTCP khac nit kinh nghiem./.
(1). Ngudn: http://Vneconomy.vn ngdy 14/8/2009.
