&tiiu% miinq. 65 Ham Qlahnh CJdi think <l)let Qlam 28/8 oh Quae tdt {ink 2/9
H o a n t h i e n v i e c t o c h u c t h u c h i e n
x a c fflnh g i a t n D o a n h n g h i e p
c u a t o c h o c d m h g i a 6 V i e t N a m
Dong vai tro het sUc quan trpng trong viec phat trien hoat dpng Xac dinh gia trj doanh nghiep (XDGTDN) doi hoi cac td chtrc dinh gia su phat trien manh nham dap Ung dupe nhUng doi hdi ngay cang cao cua cac chu the cd nhu cau sir dung djch vu XDGTDN trong nen kinh td qudc dan. Mudn vay, mpt trong nhung van de het sUc quan trpng de cac td churc djnh gia XDGTDN thanh cong ngoai viec lua chpn phuong phap XDGTDN hpp li, mpt qui trinh XDGTDN chat che, con phu thupc rat Ion vao viec td chUc thuc hien XDGTDN khoa hpc.
Thuat ngu i d chac" thuong dupe hieu vi§c tap hpp, lien ket mpt sd nguPi lai vol nhau, hoat dpng vi nhung quyen Ipi chung, nham mpt muc dich chung. Do chinh la qua trinh sap xep, lien ket giQa cac ydu td cong viec - con nguoi - bp may sao cho phu hpp an khPp voi nhau.
Do vay, td chuc thuc hien XDGTDN chinh la viec td chuc hpp li nhom
XDGTDN de thuc hien dupe toan bp cong viec XDGTDN voi su phan cong, phan nhiem ro rang cho tUng bp phan, tUng con nguoi trong nhom, ddng then phai co td chac kiem soat chat lupng hoat dpng XDGTDN.
Thac (rang viec td chac thac hien XDGTDN cua cdc td chdc dinh gid (TCDG)
6 Viet Nam hien nay tat ca cac TCDG deu khong co phong XDGTDN rieng.
Khi nhan dupe hpp ddng XDGTDN, Giam ddc true tiep bd nhiem trudng nhom va giao nhiem vu thuc hiSn hpp ddng cho nhdm trudng. Nhom trudng se true tiep lua chpn d cac phong nghiep vu khoang 2 den 3 nguoi lam thanh vien nhdm XDGTDN tiiy vao qui mo DN can djnh gia .
Hau het cac TCDG chua thuc hi§n kiem soat chat lupng ddi voi hoat dpng XDGTDN, chi kiem tra, soat xet ve ldi
chinh ta, hinh thUc van ban giup tham djnh vien trinh Ban giam ddc phe duyft.
Cac chinh sach kiem soat ve tinh dpc lap cua tham djnh vien, TCDG, kiem soat ve su rui ro khi thuc hien hoat dpng XDGTDN chua cd.
Cac TCDG khPng cd qui trinh soat xet chat lupng rieng cho XDGTDN ma dua vao kinh nghiem cua nguoi dupe giao nhiem vu soat xet. Trudc khi bao cao XDGTDN dupe phat hanh chinh thac, cac cap quan li cua cong ty ddu tidn hanh soat xet cac cong viec XDGTDN va de dam bao mpi cong viec XDGTDN da dupe tien hanh tuan theo qui djnh cua phap luat, theo dung cac mau bidu do BP Tai chinh ban hanh.
Viec soat xet chat lupng XDGTDN dupe thuc hien bdi tat ca cac thanh vien co trach nhiSm lien quan ddn cupc XDGTDN va dupe thuc hien tU duPi len tren, tU chi tiet den tdng quat, tuan theo
SO 08-2010 TAI CHINH DOANH NGHIEP
^NGHIEN CUU • TRAO DPI mot trinh tu nhat dinh. Tuy nhien, do
phai dam bao tien dp hpp dong va thoi diem phat hanh bao cao theo yeu cau khach hang, nhieu TCDG se chu yeu dua vao su soat xet cua trudng nhom dinh gia, Ban giam ddc, cac phong cd lien quan se ky cac hpp ddng ngay khi trudng nhom dinh gia thong bao Bao cao XDGTDN va hd so XDGTDN da day du, dat yeu cau.
Rat nhieu TCDG chua xay dung mpt qui trinh de kiem tra va soat xet chat lupng tung hpp ddng XDGTDN, chi yeu cau phai lam kip tien dp theo thoi gian da djnh dd lam giam chi phi cho hpp ddng djnh gia. Vi chu yeu la XDGTDN Nha nuPc de CPH cho nen rat nhieu TCDG chi quan tam lam the nao de Ban chi dao CPH, lanh dao DN chap nhan GTDN that nhanh de nhan phi hpp ddng, do dd ket qua XDGTDN phan nao chua dam bao dp tin cay.
Nhieu giam ddc hoac phd giam ddc phu trach nghiep vu khong co du kien thUc chuyen mon sau ve nghiep vu XDGTDN.
Mac du trong thoi gian vUa qua cung voi su phat trien cua TCDG, viec td chUc thuc hien XDGTDN da co dupe nhOng budc cai thien nhu:
Viec td chUc thanh nhdm djnh gia luon phu hpp vdi cac du an tu van, nhdm tu van se dam bao du can bp de xd li theo tung mang cong viec chuyen nganh, nham dam bao dp tap trung, ddng nhat va chuan xac khi XDGTDN. Ben canh do, mo hinh nhdm se tao co che thuan Ipi khi huy dpng cac chuyen gia, cpng tac vien chuyen nganh cung thuc hien XDGTDN.
Hau het cac TCDG deu thuc hien viec kiim soat ve hinh thUc, npi dung cua hd so XDGTDN theo qui djnh phap luat truPc thPi diem phat hanh bao cao XDGTDN. Dieu nay dupe minh chung qua Bao cao danh gia cua lanh dao BP tai chinh ve TCDG nhu sau:"Hd so XDGTDN dupe TCDG chuan bj ky ludng, day du tao dieu kien thuan Ipi cho co quan quyet djnh CPH trong qua trinh tham djnh hd so XDGTDN."
Mot so de xuat
Dd dat dupe ket qud tdt hon trong TAI CHiNH DOANH NGHIEP
hoat dpng XDGTDN can chu y mpt sd diem sau:
ThU nhat, hoan thien he thdng kiem soat npi bp trong hoat dpng XDGTDN.
Muc dich cua qua trinh kiem soat npi bp la nham dam bao: Tuan thu qui djnh phap luat lien quan den hoat dpng XDGTDN, cac chuan muc va nguyen tac dao dure nghe nghiep, chinh sach, qui che npi bp va cac dieu khoan hpp ddng giao djch cua TCDG; ngan chan va quan li cac xung dot Ipi ich trong qua trinh XDGTDN, cac rui ro cd the xay ra lam sai lech muc tieu XDGTDN cua TCDG. De nang cao hieu qua va hieu luc cua he thdng kiem soat npi bp, cac TCDG can phai:
Thanh lap Phong kiem soat npi bp true thupc Ban giam ddc dpc lap vdi Phong nghiep vu cua TCDG, khong tham gia vao cac hoat dpng nghiep vu, chju trach nhiem quan li, giam sat mpi rui ro mpt each dpc lap. Qui djnh ro chUc nang, nhiem vu, trach nhiem, quyen han cua Phong kiem soat npi bp cu the trudc, trong, sau hoat dpng XDGTDN.
Bd tri du luc lupng can bp kiem soat npi bp cd trinh dp, nang luc nhu: cd trinh dp dai hpc, cd the TDV, da co kinh nghiem trong viec XDGTDN, gidi ve phap luat, thanh thao ve tai chinh - ke toan, co che luong, thudng thich hpp.
Xay dung he thdng rdi ro, each nhan dien rui ro, danh gia rui ro, cac bien phap quan li mi ro va kiem soat viec tuan thu cac qui djnh ve rui ro trong hoat dpng XDGTDN trong TCDG. Thuc hien bao cao ve viec tuan thu cac qui djnh ve quan li rui ro cho Tdng giam ddc va Hpi ddng quan tri.
Qui djnh chi tiet cu the va nghiem tuc thuc hien cac chinh sach, qui djnh ve kiem soat npi bp trong chi dao dieu hanh. Xay dung qui trinh va npi dung cu the thuc hien kiem soat npi bp. Cu the qui trinh nhu sau:
(1): Khach hang gui yeu cau de nghj cung cap djch vu XDGTDN va cac hd so co lien quan cho Phong nghiep vu.
(2) Phong nghiep vu chap nhan thuc hien djch vu XDGTDN. Hd so chuydn
Khdch hang XDGTDN i , 0 ) Phong nghiep vu ho&c
nhom dinh gia"
(7) ' , (2)
Phong kiem so£t noi bo -
(6) J | ,(3) Ban gidm doc 4
(5) 1 i
i .(4) Hoi dong qudn tri
Sa do 3.1: Qui trinh kiem soat noi bp cda cac TCDG
qua Phong kiem soat npi bp thuc hien cac thu tuc xem xet chinh sach, qui dinh, cac dieu kien co the thuc hien, cac rui ro co the gap phai, cac xung dot Ipi ich giQa TCDG va khach hang neu thuc hien djch vu. Neu thuc hien dupe, Phong kiem soat se bao cao Ban giam ddc de phe duyet thuc hien. Khi thuc hien djch vu XDGTDN xong, hd so XDGTDN, bao cao XDGTDN, chUng thu XDGTDN bat bupc chuyen qua Phong kiem soat npi bp de soat xet va yeu cau chinh sCra neu con sai sot.
(3) Neu khong thuc hien dupe djch vu se co bao cao van ban giai trinh li do de Ban giam ddc cung Phong nghiep vu thdng nhat xd li. Ddi voi nhung hpp ddng dang thuc hien djnh ky, dot xuat Phong kiem soat npi bp tien hanh danh gia rui ro, xung dot Ipi ich trong qua trinh thuc hien cda cac nhom djnh gia hoac Phong nghiep vu (neu TCDG cd Phong XDGTDN rieng) de thuPng xuyen bao cao Ban giam ddc thuc hien xd li. Cac hd so XDGTDN, bao cao XDGTDN, chung thu XDGTDN sau khi kiem soat khong con sai sot dupe chuyen cho Ban giam ddc phe duyet.
Ben canh dd, Phong thuong xuyen bao cao Ban giam ddc ve viec thuc hien cac chinh sach, qui djnh trong TCDG cua
SO 08- 2010
&ta» mitntf 65 nam Haiuik Qui cac can bp trong TCDG.
(4) Trong truPng hpp co nhung van de IPn, lien quan den su phat then cua TCDG do Phong kiem soat bao cao, Ban giam ddc cd the bao cao lai Hpi ddng quan tn de dua ra phuong huong giai quyet ve mat chien lupc.
(5) Hpi ddng quan tn se dua ra djnh huong giai quyet cho Ban giam ddc, hoac sda ddi qui djnh, chinh sach cua TCDG cho phu hop.
(6) Tat ca cac chi dao, phe duyet hd so, giay to cua Ban giam ddc lien quan den hoat dpng XDGTDN khong mang tinh chat bao mat, gap rut se dupe chuyen qua Phong kiem soat npi bp de soat xet tinh hpp li, phu hpp so vol chinh sach, qui djnh nham dam bao su thdng nhat trong toan TCDG, tranh rui ro cd the xay ra trong qua trinh chi dao, phe duyet. Ndu phat hien cd van de rui ro, Phong kiim soat phai bao cao lai Ban giam ddc biet.
(7) Cac chi dao, phe duyet hd so, giay tP cua Ban giam ddc sau khi dupe soat xet se chuyin xudng nhom djnh gia hoac PhPng nghiep vu thuc hien.
Thur hai, xay dung co che tien luong hpp li trong cac nhom thuc hien XDGTDN. Co che tien luong do phai xuat phat tU su dong gop cua tung thanh vien trong nhom ddi voi ket qua dat dupe tU viec hoan thanh hpp ddng va gia trj cua hpp ddng thu dupe. Thu nhap cua chuyen vien djnh gia bao gdm mUc luong cd djnh (mUc luong du cho hp trang trai sinh hoat tdi thieu) va mUc thudng (phu thupc vao ket qua kinh doanh cua cong ty va su ddng gpp cda hp). Ngoai ra, cac TCDG nen khuyen khich hinh thUc thudng bang cd phieu cua TCDG di tang mdi gan bo giua nhan vien va TCDG.
Hoan thien kiem soat chat Itfong hoat dong XDGTDN.
Viec kiim soat dupe thuc hien tren hai mat:
Di danh gia dung thuc trang chat lupng djch vu va nang cao chat lupng djch vu, cac TCDG can djnh ky tien hanh danh gia chat lupng djch vu cua minh thong qua phieu dieu tra khach hang. Qua dd, co thi nhan dien va giai
Until (Viet Qlum 28/8 tui Qtute ldu, quyet mpt sd van de co ban nham tim
ra diem manh, diim yeu cho qua trinh hoat dpng; thiet lap thir tu uu tien cai tien chat lupng mang tinh canh tranh va tap trung ngudn luc huu han vao cai thien tinh hinh chat lupng djch vu.
Xay dung qui trinh, chinh sach, thu tuc kiem soat chat lupng pham vi ben trong TCDG:
Kiim soat npi dung va hinh thdc cua hd so XDGTDN: Muc tieu cua cong viec nay la di dam bao ket qua XDGTDN va y kien cua TDV cd can ctr chung minh;
hoat dpng XDGTDN da dupe thi hien day du trong hd so XDGTDN. Nham dam bao muc tieu, TDV thuong kiim tra su day du cua cac thong tin, tai lieu dupe luu trong mdi hd so; kiim tra viec sap xep va luu trtf cac thong tin, tai lieu theo mpt trinh tu khoa hpc; kiim tra viec danh sd tham chieu giua cac tai lieu va thong tin trong hd so.
Kiem soat bao cao XDGTDN, chung thu XDGTDN: Muc tieu cua cong vi§c nay nham dam bao su hpp thUc, hpp le, hpp phap va thich hpp cua bao cao XDGTDN, chung thu XDGTDN. Nham dat dupe muc tieu nay, TDV thuong kiim tra pham vi cong viec; kiim tra tieu chuan djnh gia, co sd djnh gia;
kiim soat tdng quat cac yeu td cua bao cao XDGTDN (CPng viec nay se giup phat hi6n nhung sai sdt nhu: ldi chinh ta, ngu phap, ten gpi bao cao; trinh bay y kien; thoi diim XDGTDN; thoi diim GTDN co hieu hieu luc; ngay thang ky bao cao, nguoi ky bao cao va cac khuyen nghj tren chung thu XDGTDN);
kiim tra viec tinh toan ra ket qua XDGTDN va y kien cua TDV thi hien tren bao cao XDGTDN (kiim tra npi dung, co sd hinh thanh va su thich hpp cua y kien); kiem tra hinh thUc bao cao XDGTDN da dupe lap phii hpp voi tung ddi tupng DN va qui djnh phap luat.
Kiim soat tdng thi toan bp hoat dpng XDGTDN: Viec thuc hien cdng viec nay nham di giup TDV dat dupe mpt su hiiu biit tuong ddi toan dien va day du ve DN. Qua do, TDV se kiim tra dupe tinh phd hpp cua kit qua XDGTDN, y kien tu van tren bao cao va chung thu XDGTDN. Ddng thdi, dam bao tinh day du va dung dan cua bp hd so XDGTDN cQng nhu rui ro trong viec thuc hien
ft 2/9
XDGTDN la chap nhan dupe. Di dat dupe muc tieu tren, TDV thuc hien kiim soat viec chap nhan khach hang; kiim soat cac thong tin ve khach hang; kiim soat nhan su XDGTDN tren cac khia canh: tinh dpc lap, nang luc chuyen mon, su phdi kit hpp giOa cac TDV va chuyen gia, ...; kiim soat lai viec thuc hien cac buPc cong viec trong qua trinh XDGTDN; kiim soat lai viec xac djnh cac van de trpng yeu va anh hudng cua trpng yeu din hoat dpng XDGTDN, kit qua XDGTDN va y kien TDV; kiim soat giay td lam viec, bang chung XDGTDN, viec danh tham chieu; kiim soat cac luu y cua TDV va cac van de trpng yeu, cac su kien phat sinh, cac yeu td ve kha nang hoat dpng lien tuc; kiim soat tiin dp thuc hien hpp ddng XDGTDN...
Ngoai viec dua vao hd so XDGTDN di soat xet, TDV con cd thi trao ddi vdi nhung ca nhan khac trong va ngoai cong ty.
Tren day la toan bp nhQng hoat dpng kiim soat chat lupng XDGTDN chu yiu.
Cac cong viec kiim soat can phai dupe thi hien tren giay tP lam viec va theo mau qui djnh trong tung TCDG.
Kiem soat chat lupng la mpt bien phap huu hieu di xd li cac rui ro phat sinh tU viec tranh chap trach nhiem nghd nghiep. Kiim soat chat lupng kh6ng phai la mpt cPng viec tach biet ma la mpt qua trinh lien tuc va xuyen sudt nham cung cd mpi phuong dien hoat dpng cCia TCDG. Di dap ung yeu cau nay, TCDG phai can cU vao qui djnh hien hanh tu dd ra va triin khai qui trinh kiim soat chat lupng toan dien di co thi dam bdo voi chinh TCDG cung nhu vdi xa hpi rang:
cac chuan muc cao nhat cua nghd nghiep luon dupe tuan thu va coi day nhu la mpt "Chuan muc cua TCDG". O
T& Ii6u 1ham khito:
1. TS. Nguyen Bd Son (2000), G/ao trinh Khoa hoc Quan ly, Tnrdng Dai hgc Tai chinh Ke todn, Ha noi.
2. Vu Tai chinh Ngan hang - Bg Tai chinh (2005-2009), Ho so Bao cao hoat dong dich vu XDGTDN cua cac to chdc cung cap dich vu XDGTDN co phan hda DNNN
ThS. PHAM TIEN DAT
