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VAI TRO.CUA CONG DOAN , TRONG KIEM TRA, THANH TRA VE THl/C HIEN TAI CHINH CONG DOAN
TAI DOANH NGHIEP
• NGUYIN CHU DU - HOANG THI NGA
TOM TAT:
Vai trd cua Cdng doan la dai dien bao ve quyen, ldi ich hdp phap cua doan vien, ngu'di lao ddng. Trong do phdi tidn hanh ddng bd ca 3 khau: Tham gia xdy diTng, to ehiJe thu'c hien che do, ehinh sdch va kiem tra giam sat vdi sir phan cdng trach nhiem cua tifng cd'p cdng doan, dam bao quyen ldi Idn nha't eho ngu'di lao ddng. Mud'n lam du'dc td't vai trd dai dien quyen va ldi ich cua ngirdi lao ddng trong doanh nghiep, thi vai trd cua Cdng doan trong tham gia thanh tra, kiem tra, gidm sat, thUc hien phan bien xa hdi d trong cae doanh nghiep la rat quan trpng. Bai vie't se ddnh gid lai hieu qua cua hoat ddng nay trong thdi gian qua tai doanh nghiep.
Tiif khda: Cdng doan, tai chinh cdng doan, thanh tra, kiem tra, doanh nghiep.
1. Dgt vSn dd
Theo sd' lieu do Tdng cue Thd'ng ke dieu tra, cap nhat ngay 31/12/2017, tong sd'doanh nghiep thiXc te hoat ddng tren pham vi ca nifdc u'dc tinh gan 600.000 doanh nghiep (Phuc Nguyen, 2018).
Cdng doan cd sd va Cdng doan ca'p tren cd sd la nhdm nhan to' quan trong tham gia thanh tra, kiem tra, gidm sat, tbi/e hien phan bien xd hdi trong doanh nghiep (VN, 2017). Tif thifc tien dd ddi hoi can phai cd nhu'ng phifdng phdp va hinh thu'c mdi de Cdng doan tham gia hoat ddng nay mdt each hieu qua, giup ndng cao uy tin eua td chu'c trong doanh nghiep.
Trong 5 nam thifc hien Quye't dinh sd' 217- QD/TW, Cdng doan Viet Nam da cd nhi?ng thanh cdng nha't dmh trong vai trd ciia minh. Cdng doan da tham gia kiem tra, thanh tra, gidm sat, phdn bien xa hdi trong ede doanh nghiep (DN) nhdm gdp phan xay difng va thifc hien dung ede chu trifdng, difdng id'i eua Dang, chinh sach va phdp luat cua Nha nu'dc; kip thdi phat hien nhiTng sai sdt, khuye't diem, ye'u kem va kie'n nghi sLfa doi, bd sung cde chinh sdch cho phu hdp; phdt hien, phd bie'n nhiJng nhdn to'mdi, nbiTng mat tich eife trong edc DN. Nam 2018, td chiJc Cdng doan da tie'n hanh thife hien khao sat, tap trung tim hieu vd'n de cdng doan tham gia thanh tra, kiem tra, giam sat va
phan bien xa hdi trong eae DN d 6 tinh, thanh phd:
Ha Ndi, Bac Ninh. Ha Tinh, Ngha An, TP. Ho Chi Minh, Binh Du'dng nham cung ca'p mdt biJc tranh tdng quan ve hoat ddng cua Cdng doan thdi gian qua.
Bai vidt nay nham ddnh gid, phdn tich thiTc trang Cdng doan, cung nhtf danh gid nhifng ifu diem va ban chd'trong vd'n de tham gia thanh tra, kiem tra, giam sat, ihifc hien phan bien xa hoi tai cac DN.
2, SiX cSn thie't phai kiem tra, thanh tra ve thiic hidn tai chinh cong doan tai doanh nghiep Qua nghien cii'u khao sat cho thd'y, can bd cdng doan da cung ca'p thdng tin ve cdc hoat ddng tai chinh eong doan cho doan vien va ngu'di lao ddng khi nao du'dc yeu cau (38,2%). Cdn bd cdng doan cho rang, hoat ddng cdng doan se tif cdng khai hoat ddng tai chinh theo ke hoach hang nam de ra (cd the theo quy hoac theo nam) de doan vien cdng doan, ngu'di lao ddng bie't nhUng thdng tin ve tai chinh cdng dodn (71,3%) vd nhifng y kie'n khdc (6,9%). Khdng cd nhieu sif khdc biet giCfa Cdng doan ed ,sd va tren cd sd, DNNNN va doanh nghiep FDI.
Viec cdng khai tai chinh cdng doan (TCCD) da ed van ban hifdng ddn thi hanh, tuy vay theo ddnh gia eua doan vien, ngifdi lao ddng, sif cdng khai minh bach ve TCCD cang chi tie't cang td't, cang
TAP CHi CONG THlTKNG
eu the ro rang thi cang cd the thu'c hidn giam sat va phat hien nhtTng sai pham trong cdng tac tai chinh mot cdch td't nhd't.
Cdng doan giam sdt, thanh tra kiem tra boat ddng TCCD bang nhieu hinh thu'c khac nhau. Cach tifdng ddi td't nha't la sif cdng khai mmh bach ve tai chinh de khdng chi cdng doan cac cd'p thifc hien giam sdt, thanh tra, kiem tra ma ngay ca ngu'di lao dpng eung cd the giam sat va phat hien nhifng bieu hien chiTa dung vdi quy dinh cua phdp luat.
Tai chinh cdng doan cd mdt phan ddng gdp rat Idn tiif ngu'di lao ddng. Quyen difdc tie'p can, du'dc bie't thdng tin ve nhiJng khoan thu - chi ciia cdng doan la mdt dieu ta't yeu. Tuy nhien, thifc te hien nay tai nhieu ddn vi hau he't cdc thdng tin ve tai chinh deu it difdc cdng khai; bode ne'u cd cdng khai thi tdng hdp chung chung, khdng difa ra nhu'ng khoan chi tie't, cho ndn ngifdi lao ddng khdng the so sanh, ddi chie'u, gidm sat hoat ddng thu - chi cua Cdng doan bien nay. Tij' dd dan tdi lam giam six hieu qua trong hoat ddng giam sat, thanh tra, kiem tra trong iTnh vifc TCCD.
Theo sd' lieu khao sat, ngu'di lao ddng bie't ro ve cdc khoan thu chi cua to chu'c eong doan (30,5%), chi nghe ndi cdng doan cd cdng bd ve eac khoan thu chi (9,9%), khdng bie't v^ tai chinh cdng doan (45,5%) va khdng quan tdm ve va'n de nay (14,1%). Ke't qua nghien ciJu phan nao dd phan anh mdt thifc te' hien nay doan vien, ngifdi lao dgng chu'a du'dc tid'p can, gidm sdt ve boat ddng TCCD, ben eanh dd edn tdn tai mdt bd phan khdng quan tam de'n ITnh vu'c nay.
3. N§ng cao vai trd cua Cdng doan trong giam sat tai chinh cong doan tai doanh nghiep
3.1. Khdng dinh vai trd vd tao dUng niem tin cua Cong dodn trong hoat ddng tdi chinh
Cd the nhan tha'y, trong ra't nhieu hoat ddng ed hieu qua ciia td chu'c cdng doan thi cd mdt ndi dung Cdng doan can chu trpng trong thdi gian tdi de ndng eao vi tri ciing nhif sif dn tu'dng ciia doan vien, ngu'di lao ddng ddi vdi td chu'c do la viec tuyen truyen va cdng khai ve TCCD. Viec lam nay gdp phan de ngu'di lao dpng hieu rd ngudn life cdng doan de'n tiJ' dau, bie't doan phi do minh ddng gdp difdc siJ dung nhifthe'nao, hieu qua ra sao. Tir dd, doan vien, ngu'di lao dong cd the' gidm sat trong ITnh vifc TCCD, phdt hien, ngdn ehdn va phdng ngifa nhifng sai pham, qua dd nang eao niem tin eiia doan vien, ngifdi lao ddng dd'i vdi to chu'c Cdng doan.
Trong thdi gian tdi, khi Viet Nam thifc hien cac dieu khoan eua Hiep dinh CPTTP thi ngifdi lao ddng difde thanh Idp td chu'c dai dien cua minh ben eanh to chu'c Cdng doan. Do dd, ne'u td chu'c Cdng doan khdng tao difng difdc niem tin dd'i vdi ngu'di lao dpng thi ra't ed the sd'lu'dng doan vien se giam ddng ke.
3.2. Cdng khai hlnh tdi chinh thu - chi Bang nhieu hinh thdc khac nhau, Cdng doan da cdng khai ve mat tai chinh dd'i vdi doan vien cdng doan va ngifdi lao ddng. Trong nghien ciJu the hien ti le ddnh gia eua can bd cdng doan ve cac hinh thu'c cdng khai tai ehinh cao hdn so vdi doan vi6n, ngifdi lao dpng. Can bd cdng doan danh gid hinh thilc cdng khai tai chinh trdn ban tin (51,7%), thdng qua cdc dai dien eua ngifdi lao ddng trong cudc hpp (48,6%), thdng qua email (9,1%) va nhieu hinh thiJc khac (11,4%), trong khi dd ngifdi lao ddng danh gid cd sif cdng khai ve mat tai chinh bang cac hinh thu'c nay lan lifdt (38,8%; 31,4%; 4,8%,
10,2%).
Ke't qua khao sdt, hinh thu'c cdng khai tai chinh thu - ehi d eac doanh nghiep du'dc the hien nhif Bieu dd 1.
Nhu' vdy, thdng qua ke't qua khdo sdt the hien hoat dpng cdng khai ve TCCD d eac doanh nghiep chu'a thifc sir dap u'ng difdc mong mudn cua doan vien, ngifdi lao dpng. Hp chifa thifc sif difdc tid'p can vdi nhifng thdng tin c^n thie't, do do chu'a ro, chifa hieu, cung nhif chifa cd cd hpi de thifc hien giam sat, thanh tra, kiem tra, va phdt hien ra cac vi pham trong ITnh vifc tai chinh.
3.3. Thanh tra, kiem tra, gidm sdt thu - chi, qudn ly tdi chinh Cdng dodn trong doanh nghifp Ddi vdi cdng doan cd sd, thu, chi quan ly tai chinh difde eung cap ba't cd khi nao (34%), tif cdng khai thu chi theo ke hoach hang nam (59,8%).
Trong khi dd, cdng doan ca'p tren cd sd chu y6'u chi thanh tta, kiem tra, gidm sat TCCD trong doanh nghiep thdng qua ke' hoach tu' cdng khai tai chinh hdng nam eiia doanh nghiep (70,8%). Dieu nay cho tha'y doanh nghiep khdng san sang cung cap sd' lieu thu - chi cu the cho ngu'di ngoai, dac biet la can bd cdng doan cd'p tren cd sd.
4. Tmh hinh quan ly thu - chi tai chinh cdng doan
Tim hieu thac mac ciia ngu'di lao ddng vd thu - ehi TCCD, cho thay nhif sau. ngu'di lao dpng thac mac ve thu - chi TCCD (27,1 %) trong DNNNN va (22,7%) trong doanh nghiep FDI. Di^,, x eho tha'y
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ngirdi lao ddng ciing quan tdm sd tien doan phi minh ddng se dirdc chi nhif the nao, edpbti hdp hay khdng. Ket qua nghien ciJu the bi6n day la nhu'ng con sd' dang phai suy nghi va can sif quan tam ciia cac ca'p Cdng doan trong thdi gian tdi d^ lam sao ngu'di lao ddng tin tifdng vao td chdc Cdng doan va nhdn tha'y viee tham gia vdo td chtJc la cIn thie't, khi da la doan vien cdng doan thi c6 nhifng ldi ich cho ban than. Trong thdi gian tdi, khi ngifdi lao ddng du'dc quyen lifa chpn mdt to chu'c khac cd chu'c nang nhif td chiJc Cdng doan thi viee cdng khai, minh bach, thanh tra, kilm tra, giam sat ve hoat ddng TCCD can difdc dac biet quan tam.
Nhan dinh cua ngifdi lao ddng, can bd cdng doan v^ hidu qua eong doan trong cdng tac tham gia, thanh tra, kiem tra, gidm sdt ve tai chinh cdng doan du'dc the hien trong Bieu do 2.
So' lieu khao sat the hien can bd cdng doan cung nhir ngiTdi lao ddng ddnh gia hieu qua eiia hoat ddng thanh tra, kiem tra, giam sdt TCCD d miJc cao vdi iSnlu'dt la 61,1% va 51,3%.
Thdng qua cde boat dpng eua cdng doan, ngu'di lao ddng nhdn tha'y doan phi cdng doan do minh tif nguydn ddng gdp da du'dc sii" dung dung, trung va hdp ly. Sif danh gid rat cao hieu qua eua cdng tac thanh tra, kiem tta, giam sdt ve hoat dpng tai chinh ciia td chu'c Cdng dodn cdc cap mot lan ntJa the
hien sif tin tifdng cua ngifdi lao ddng dd'i vdi td chu'c Cdng doan va sif ky vpng eua hp v^ cdc boat ddng ma Cdng doan se lam cho ngifdi lao ddng tif kinh phi ddng gdp.
Tuy nhien qua tim hieu cho tha'y, thdng qua hoat ddng thanh tra kid'm tra, gidm sdt ve kinh phi cdng doan ciia cdng doan ca'p tren cd sd da the hidn doan phi cdng doan edn chu'a thu du tbeo quy dinh. Kinh phi cdng doan ve ed ban su; dung cd bi$u qua, diing quy dinh nbulig ben canh do can bp cdng doan vdn phdt hien cd nhifng muc chi sai, chi vifdt, chi khdng cd trong quy dinh. Cd nhifng doanh nghiep va eong doan cd sd ehifa thiJc hien ddng dii doan phi eong doan va cdn dien ra tinh trang nd tdn dpng doan phi. Ddc biet la TCCD cdn dd' tha't thu kinh phi, phai ke de'n la cdc doanh nghiep chifa cd td chu'c Cdng doan, dd'i vdi cdc doanh nghiep lien doanh nifdc ngoai deu ed trinh trang "laeh luat", khdng ddng day dii kinh phi cdng doan.
Da sd'cac doanh nghiep thifc hien trich nop kinh phi eong doan tbeo quy hoac 6 thang mpt lan. Cd doanh nghiep thifc hidn ndp kinh phi cdng doan vao thang dau tidn ciia nam sau cho nam tru'dc va chi thifc hidn ddng phan ca'p trdn dirdc hifdng
Tren thifc te, ttf bdo cao eiia cac Lidn doan 6 tinh cho tha'y, sau khi doan thanh tra, kiem tra.
Bieu dS /; Hinh thCfc cong khai tai chinh thu - chi cua Cong doan Uong doanh nghiep (%)
Cdng khai sd thu tlii Thong bao qua eac td GiTi entail den toan ti-eii cac bang tin ciia tiirong, td pho, dai bd doan\'ien Cdng don VI dientiong cac cudc doan
hop/ti'ong hoi nghi ngiroi lao ddng Cdng
doan
• C B C D B N L D
Ngudn: Sdiieu khdo sdt ihdng 12/2018
TAP CHi CONG THIfdNG
Bieu dd 2: Hieu qua hoat dgng cong doan thanh tra, kiem tra, giam sat trong finh vi/c tai chinh cong doan
70 - - — —
60 -I
61.1
50 40
20 |— - —
Kladnghieu qua
• CBCD
Rat hieu qua
giam sat ve hoat ddng ddng kinh phi va doan phi cdng doan thi viec xi( ly vi pham ve nop TCCD ciia cdc doanh nghiep chu'a manh, cdc che tai phap luat nhif phat vi pham hdnh chinh, xii ly hinh sir cdn ra't han ehe'. Do vay, ebira tao difdc sif rdn de, canh cao ddi vdi doanh nghidp de bp thu'c hien theo phdp luat hien hanh.
Nhif vay, ke't qua nghien ciJu phan nao dd phan dnh mpt thifc te' bien nay doan vien, ngifdi lao dpng chifa difdc tiep can, gidm sdt ve boat ddng TCCD. Ben eanh dd, cd mdt bp phan khdng quan tam de'n linh vifc nay ciia td chu'c Cdng doan. Cdc binh thdc doan vien, ngifdi lao dpng nhan du'dc thdng dn cdng khai ve TCCD nhu* thdng qua ban tin, thdng qua td tru'dng/ngu'di dai dien, qua email ed ti le tu'dng dd'i thd'p. Tdm lai, thdng qua ke't qua khao sat the hien hoat ddng cdng khai ve tai chinh cdng doan chifa thifc sif dap dng du'dc mong mud'n ciia doan vien, ngu'di lao ddng. Hp chifa thifc sif difdc tie'p can vdi nhiJng thdng tin can thie't ddn den ehira ro, ehifa hieu, cung nhif chu'a ed edhdi de thifc hien giam sdt, thanh tra, kiem tra va phat hidn ra cdc vi pham trong Hnh vifc lai chinh.
5. Ke'tlu^n
Cdng doan da thanh tra, kiem tra, giam sat ve thifc bien tai chinh cdng doan trong cdc doanh nghiep bang nhieu hlnh th(?c khae nhau nhif: tham gia xay difng ke' hoach, thifc hien ke' hoach, quye't toan thu chi. Vdi nhieu phu'dng phap nhu': ehu ddng
Ngudn: Sd lieu khdo sal thdng 12/2018
trien khai thifc hien dif todn bang nam, trao ddi ban bac vdi trifdng phdng tai chinh ve cdc ke' boach boat ddng, tham gia vdi cdc doan lien nganh ciia tinh... Da so' ngifdi lao ddng danh gid cao Cdng doan cd vai trd quan trpng trong tham gia thanh tra, kidm tra, giam sat ve boat ddng TCCD. Doi vdi viec chi kinh phi cdng doan, da sd'cdn bp cdng doan ed sd nhan dinh rang hp tham gia gidm sdt thu'c bien quye't toan thu, chi, qudn ly tdi chinh cdng dodn chi theo dung phap ludt, xay difng ke' hoach thu - chi, thifc hien dif todn thu - chi.
Ngoai ra, trong thifc te', van cdn doanh nghi$p chifa ddng day du kinh phi, doan phi cdng doan.
Ddc biet, mdt sd' doanh nghiep vifa va nhd, doanh nghiep lien doanh vdi mfdc ngoai thue lao dpng qua trung gian, do do doanh nghiep khdng ky hdp ddng lao ddng, hay tra lu'dng tnfc tie'p cho ngirdi lao ddng. VI the', ra't can phai cd sif tham gia giam sdt cua td chu'c cdng doan dd'i vdi cac boat ddng ciia doanh nghidp, ddc biet trong boat ddng tai ehinh cdng doan.
Nhin chung, mac dii vdn tdn tai nhifng ban chfe' nha't dinb nhifng ngUdi lao ddng vdn ddnh gia eao hieu qua cdng tdc thanh tra, kiem tra, giam sdt cua cdng doan trong ITnh vifc tai chinh cdng doan.
Chinh dieu nay mdt Ian nifa the' hien sif tin tu'dng cua ngu'di lao ddng dd'i vdi td chifc Cdng doan va sif ky vong cua hp ve cdc hoat ddng n);! Cong doan se lam cho ngu'di lao ddngB
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TAI LIEU TRICH DAN:
'" Lien doan lao dong tinh Hd Tinh - Bdo cdo kel qua gidm sdt viec thifc hien Kel qua gidm sdt viec ihuc hien Nghi .so 191/2013/NB-CP ngay 2I/11/2013 cua Chinh phu quy dinh chi liet vi tdi chinh cong dodn.
TAI LIEU THAM KHAO:
1. BHi Vdn Cudng. (2018). Tdi lieu hoc tap, qudn iriet Nghi quye't Dai hoi Cong dodn Viet Nam lan ihitXll - Tuduy mdi vd vdn de Idn lit Nghi quyet Dai hoi XU Cong dodn Viet Nam Hd Noi.
2. Trdn Vdn Thugl. (2018). Tdi lieu hoc tap, qudn Iriel Nghi quye't Dai hoi Cong dodn VielNam lan thii XU - Cong tdc xdy dung tSchvtc Cong dodn vitng manh. tham gia xdy dung Ddng. xdy dung chinh quyen trong sach vdng manh;
cung cd; kien todn vd ndng cao chat luang hoat dong cua Ban. Hd Noi.
3. Lien doan 6 linh. ihdnh phd: Hd Noi, Bac Ninh, Binh Duong. TP Ho Chi Minh, Nghe An, Hd Tinh. (2018) Tinh hinh, ke't qud hoat dgng Cong dodn ndm 2018 vd nhiem vu ndm 2019
4 Tong Lien dodn Lao dong Viet Nam (2018), Bdo cdo long kel 5 ndm ihuc hien Quye't dinh 217 vd Quyel dinh 218.
5. Sdiieu khdo sdt Di ldi Md sdXH/TLD.20I8.04 lU thdng 12/2018-01/2019 lai 6 tinh, ihdnhphd: Hd Noi, Bdc Ninh.
BinhDuang. TP. Ho Chi Minh. Nghe An, Hd Ttnh.
Ngay nh$n bai: 6/2/2020
Ngay phan bi^n danh gia va siJa chffa: 16/2/2020 Ngay cha'p nhan dang bai: 26/2/2020
Thdng tin tdc gid:
ThS. NGUYEN CHU DU - PGS.TS. HOANG THI NGA Tritdng Dai hpc Cdng doan
THE ROLE OF TRADE UNION IN SUPERVISING AND INSPECTING FINANCIAL ISSUES
OF TRADE UNION AT ENTERPRISES
• Master. NGUYEN CHU DU - Assoc.Prof.Ph.D HOANG THI NGA Trade Union University
ABSTRACT:
The important role of h-ade union is to protect the legal rights and interests of union members and workers. In which, the role of trade union would be synchronously implemented in all three stages including participating in developing policies, organizing the adoption of regimes, policies and supervising the implementation of policies with the assignment of responsibilities of each trade union level in order to ensure the greatest mterests for workers. In order to well perform the representation for the workers' mterests and rights, it is necessary for trade union to actively take part in inspection, examination, supervision and implementation of policies in enterprises This article is to evaluate the effectiveness of these activities of trade union in the past.
Keywords: Trade union, finance of trade union, inspection, supervision, enterpnse.
