{"id":6541,"date":"2018-07-08T02:26:27","date_gmt":"2018-07-07T19:26:27","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=6541"},"modified":"2018-08-16T18:12:00","modified_gmt":"2018-08-16T11:12:00","slug":"nghi-dinh-872015nd-cp-giam-sat-dau-tu-von-nha-nuoc-vao-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-872015nd-cp-giam-sat-dau-tu-von-nha-nuoc-vao-doanh-nghiep\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 87\/2015\/N\u0110-CP Gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 87\/2015\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1: Gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc. C\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n\u2014\u2014-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S<\/span>\u1ed1: 87\/2015\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 10 n\u0103m 2015<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>\n

V\u1ec0 GI\u00c1M S\u00c1T \u0110\u1ea6U T\u01af V\u1ed0N NH\u00c0 N\u01af\u1edaC V\u00c0O DOANH NGHI\u1ec6P; GI\u00c1M S\u00c1T T\u00c0I CH\u00cdNH, \u0110\u00c1NH GI\u00c1 HI\u1ec6U QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG V\u00c0 C\u00d4NG KHAI TH\u00d4NG TIN T\u00c0I CH\u00cdNH C\u1ee6A DOANH NGHI\u1ec6P NH\u00c0 N\u01af\u1edaC V\u00c0 DOANH NGHI\u1ec6P C\u00d3 V\u1ed0N NH\u00c0 N\u01af\u1edaC<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v<\/span>\u1ed1<\/i>n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p ng\u00e0y 26 th\u00e1ng <\/span>11<\/i> n\u0103m 2014;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Doanh nghi\u1ec7p ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2014;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span><\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p; gi<\/span>\u00e1<\/i>m s\u00e1t t\u00e0i ch\u00ednh, \u0111<\/span>\u00e1<\/i>nh gi<\/span>\u00e1 <\/i>hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v<\/span>\u1ed1<\/i>n nh\u00e0 n\u01b0\u1edbc.<\/span><\/i><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1:<\/span><\/p>\n

1. Gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p.<\/span><\/p>\n

2. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4. C\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m:<\/span><\/p>\n

1. C\u01a1 quan t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3. Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc):<\/span><\/p>\n

a) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u2013 C\u00f4ng ty m\u1eb9 c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty, c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 c\u00f4ng ty m\u1eb9) do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh), \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp;<\/span><\/p>\n

b) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp) do B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp;<\/span><\/p>\n

c) T\u1ed5ng c\u00f4ng ty \u0110\u1ea7u t\u01b0 v\u00e0 Kinh doanh v\u1ed1n nh\u00e0 n\u01b0\u1edbc (vi\u1ebft t\u1eaft l\u00e0 SCIC).<\/span><\/p>\n

4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean.<\/span><\/p>\n

5. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

6. C\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh, k\u1ebft h\u1ee3p kinh t\u1ebf v\u1edbi qu\u1ed1c ph\u00f2ng, an ninh, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ed1c ph\u00f2ng, an ninh, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ed1c ph\u00f2ng, an ninh, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ed1c ph\u00f2ng, an ninh, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/b><\/p>\n

1. B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1, c\u1ea3nh b\u00e1o c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n

2. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh l\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4. Gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp l\u00e0 vi\u1ec7c ki\u1ec3m tra, thanh tra tr\u1ef1c ti\u1ebfp t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

5. Gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp l\u00e0 vi\u1ec7c theo d\u00f5i v\u00e0 ki\u1ec3m tra t\u00ecnh h\u00ecnh c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u1ed1ng k\u00ea v\u00e0 b\u00e1o c\u00e1o kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

6. Gi\u00e1m s\u00e1t tr\u01b0\u1edbc l\u00e0 vi\u1ec7c xem x\u00e9t, ki\u1ec3m tra t\u00ednh kh\u1ea3 thi c\u1ee7a c\u00e1c k\u1ebf ho\u1ea1ch ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng \u00e1n huy \u0111\u1ed9ng v\u1ed1n, c\u00e1c d\u1ef1 \u00e1n v\u00e0 ph\u01b0\u01a1ng \u00e1n kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

7. Gi\u00e1m s\u00e1t trong l\u00e0 vi\u1ec7c theo d\u00f5i, ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c k\u1ebf ho\u1ea1ch, d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p, vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu trong su\u1ed1t qu\u00e1 tr\u00ecnh tri\u1ec3n khai k\u1ebf ho\u1ea1ch, d\u1ef1 \u00e1n.<\/span><\/p>\n

8. Gi\u00e1m s\u00e1t sau l\u00e0 vi\u1ec7c ki\u1ec3m tra k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p tr\u00ean c\u01a1 s\u1edf c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, k\u1ebft qu\u1ea3 ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c \u0111i\u1ec1u l\u1ec7 doanh nghi\u1ec7p, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

9. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh l\u00e0 vi\u1ec7c theo d\u00f5i, ki\u1ec3m tra, thanh tra, \u0111\u00e1nh gi\u00e1 c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 t\u00e0i ch\u00ednh, ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

10. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t l\u00e0 quy tr\u00ecnh gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n v\u1ec1 t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo d\u00f5i v\u00e0 ch\u1ea5n ch\u1ec9nh.<\/span><\/p>\n

11. Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 l\u00e0 h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau, chu\u1ea9n m\u1ef1c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 4. M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. \u0110\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1m vi, quy tr\u00ecnh, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p.<\/span><\/p>\n

2. \u0110\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c t\u1ed3n t\u1ea1i, ho\u00e0n th\u00e0nh m\u1ee5c ti\u00eau, k\u1ebf ho\u1ea1ch kinh doanh, nhi\u1ec7m v\u1ee5 c\u00f4ng \u00edch, n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u1ea3 n\u0103ng c\u1ea1nh tranh.<\/span><\/p>\n

3. Gi\u00fap nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n c\u00e1c y\u1ebfu k\u00e9m trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, c\u1ea3nh b\u00e1o v\u00e0 \u0111\u1ec1 ra bi\u1ec7n ph\u00e1p ch\u1ea5n ch\u1ec9nh.<\/span><\/p>\n

4. Th\u1ef1c hi\u1ec7n c\u00f4ng khai minh b\u1ea1ch t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. N\u00e2ng cao tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p trong vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/b><\/p>\n

GI\u00c1M S\u00c1T \u0110\u1ea6U T\u01af V\u1ed0N NH\u00c0 N\u01af\u1edaC V\u00c0O DOANH NGHI\u1ec6P<\/span><\/b><\/p>\n

\u0110i\u1ec1u 5. Ch\u1ee7 th\u1ec3 gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

\u0110i\u1ec1u 6. N\u1ed9i dung gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. N\u1ed9i dung gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c<\/span> Kho\u1ea3n 2, 3, 4, 5, 6 \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh bi\u1ec3u m\u1eabu \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung gi\u00e1m s\u00e1t n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 7. Ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp, gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp, gi\u00e1m s\u00e1t tr\u01b0\u1edbc, gi\u00e1m s\u00e1t trong, gi\u00e1m s\u00e1t sau, trong \u0111\u00f3 t\u1eadp trung vi\u1ec7c gi\u00e1m s\u00e1t tr\u01b0\u1edbc v\u00e0 gi\u00e1m s\u00e1t sau.<\/span><\/p>\n

2. Qu\u00fd IV n\u0103m tr\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh l\u1eadp K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, c\u00f4ng b\u1ed1 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 01 h\u1eb1ng n\u0103m. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan th\u1ef1c hi\u1ec7n K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1.<\/span><\/p>\n

3. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o:<\/span><\/p>\n

a) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p n\u0103m tr\u01b0\u1edbc g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 h\u00e0ng n\u0103m. N\u1ed9i dung B\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) B\u1ed9 T\u00e0i ch\u00ednh l\u1eadp B\u00e1o c\u00e1o gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p n\u0103m tr\u01b0\u1edbc, b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 7 h\u1eb1ng n\u0103m.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n vi ph\u1ea1m c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ec1 ph\u1ea1m vi \u0111\u1ea7u t\u01b0 v\u1ed1n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/b><\/p>\n

GI\u00c1M S\u00c1T T\u00c0I CH\u00cdNH, \u0110\u00c1NH GI\u00c1 HI\u1ec6U QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG V\u00c0 X\u1ebeP LO\u1ea0I \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P NH\u00c0 N\u01af\u1edaC<\/span><\/b><\/p>\n

M\u1ee5c 1. GI\u00c1M S\u00c1T T\u00c0I CH\u00cdNH<\/span><\/b><\/p>\n

\u0110i\u1ec1u 8. Ch\u1ee7 th\u1ec3 gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

a) B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty m\u1eb9, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp do B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd;<\/span><\/p>\n

b) \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty m\u1eb9, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/p>\n

2. C\u01a1 quan t\u00e0i ch\u00ednh:<\/span><\/p>\n

a) B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp do B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd; t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

b) S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 gi\u00fap \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/p>\n

\u0110i\u1ec1u 9. N\u1ed9i dung gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Gi\u00e1m s\u00e1t vi\u1ec7c b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n.<\/span><\/p>\n

2. Gi\u00e1m s\u00e1t vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p theo c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

a) Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, g\u1ed3m: Ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

b) Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n ra ngo\u00e0i doanh nghi\u1ec7p, trong \u0111\u00f3 n\u1ed9i dung gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft th\u00f4ng qua danh m\u1ee5c \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

c) T\u00ecnh h\u00ecnh huy \u0111\u1ed9ng v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n huy \u0111\u1ed9ng, ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

d) T\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, qu\u1ea3n l\u00fd n\u1ee3 t\u1ea1i doanh nghi\u1ec7p, kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, h\u1ec7 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

\u0111) T\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Gi\u00e1m s\u00e1t k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

a) Vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh, th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng \u00edch do Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng, giao k\u1ebf ho\u1ea1ch;<\/span><\/p>\n

b) K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: Doanh thu, l\u1ee3i nhu\u1eadn, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE), t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n (ROA);<\/span><\/p>\n

c) Vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

d) Ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9.<\/span><\/p>\n

4. Gi\u00e1m s\u00e1t ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p; ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

5. Gi\u00e1m s\u00e1t vi\u1ec7c c\u01a1 c\u1ea5u l\u1ea1i v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i doanh nghi\u1ec7p, c\u01a1 c\u1ea5u l\u1ea1i v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/p>\n

6. Gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng, th\u00f9 lao, ti\u1ec1n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n l\u1ee3i kh\u00e1c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, Ki\u1ec3m so\u00e1t vi\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/p>\n

7. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung gi\u00e1m s\u00e1t n\u00eau t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3,4 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 10. C\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n

2. \u0110i\u1ec1u l\u1ec7 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng, Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. K\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n h\u1eb1ng n\u0103m v\u00e0 n\u0103m (05) n\u0103m c\u1ee7a doanh nghi\u1ec7p, m\u1ee5c ti\u00eau gi\u00e1m s\u00e1t trong t\u1eebng th\u1eddi k\u1ef3 do c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n

4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp v\u00e0 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean th\u00f4ng qua; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd, b\u00e1o c\u00e1o nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh k\u1ef3 v\u00e0 c\u00e1c b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. K\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f4ng b\u1ed1 theo quy \u0111\u1ecbnh ho\u1eb7c \u0111\u00e3 g\u1eedi b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

6. C\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp, gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp, gi\u00e1m s\u00e1t tr\u01b0\u1edbc, gi\u00e1m s\u00e1t trong, gi\u00e1m s\u00e1t sau, trong \u0111\u00f3 t\u1eadp trung vi\u1ec7c gi\u00e1m s\u00e1t tr\u01b0\u1edbc v\u00e0 gi\u00e1m s\u00e1t trong nh\u1eb1m ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh, h\u1ea1n ch\u1ebf trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 c\u1ea3nh b\u00e1o, gi\u1ea3i ph\u00e1p x\u1eed l\u00fd.<\/span><\/p>\n

2. Vi\u1ec7c ki\u1ec3m tra, thanh tra th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m tra, thanh tra.<\/span><\/p>\n

\u0110i\u1ec1u 12. T\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

a) X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh Quy ch\u1ebf gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u00e1c doanh nghi\u1ec7p (trong \u0111\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00e1ch nhi\u1ec7m, c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p, b\u00e1o c\u00e1o trong n\u1ed9i b\u1ed9 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1eefa c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1edbi c\u00e1c b\u00ean li\u00ean quan) trong th\u1eddi h\u1ea1n s\u00e1u (06) th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh;<\/span><\/p>\n

b) Giao m\u1ed9t \u0111\u01a1n v\u1ecb l\u00e0m \u0111\u1ea7u m\u1ed1i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p;<\/span><\/p>\n

c) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c doanh nghi\u1ec7p;<\/span><\/p>\n

d) X\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9 (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi t\u1eebng doanh nghi\u1ec7p trong t\u1eebng th\u1eddi k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

\u0111) L\u1eadp k\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh (bao g\u1ed3m k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra v\u1ec1 t\u00e0i ch\u00ednh) \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p. K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ee5c ti\u00eau, n\u1ed9i dung, \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi m\u1ed7i doanh nghi\u1ec7p. K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan, Thanh tra Ch\u00ednh ph\u1ee7 v\u00e0 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 ho\u00e0n thi\u1ec7n, ph\u00ea duy\u1ec7t v\u00e0 c\u00f4ng b\u1ed1 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 01 h\u1eb1ng n\u0103m;<\/span><\/p>\n

e) Quy \u0111\u1ecbnh th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ea3m b\u1ea3o c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u0111\u1ee7 th\u1eddi gian t\u1ed5ng h\u1ee3p v\u00e0 l\u1eadp B\u00e1o c\u00e1o s\u00e1u (06) th\u00e1ng v\u1ec1 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 8 c\u1ee7a n\u0103m b\u00e1o c\u00e1o v\u00e0 B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh n\u0103m g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 c\u1ee7a n\u0103m ti\u1ebfp theo;<\/span><\/p>\n

g) Thu th\u1eadp v\u00e0 qu\u1ea3n l\u00fd th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, li\u00ean t\u1ee5c;<\/span><\/p>\n

h) Khi ph\u00e1t hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro, ph\u1ea3i c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi cho doanh nghi\u1ec7p. Ch\u1ec9 \u0111\u1ea1o doanh nghi\u1ec7p c\u00f3 gi\u1ea3i ph\u00e1p k\u1ecbp th\u1eddi ng\u0103n ch\u1eb7n, kh\u1eafc ph\u1ee5c c\u00e1c r\u1ee7i ro, y\u1ebfu k\u00e9m; \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ea5n ch\u1ec9nh v\u00e0 x\u1eed l\u00fd sai ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p; b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 th\u00f4ng b\u00e1o c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/span><\/p>\n

i) C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p v\u00e0 c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, doanh nghi\u1ec7p, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu l\u1eadp B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u00e1nh gi\u00e1 \u201cDoanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh\u201d, quy\u1ebft \u0111\u1ecbnh s\u1ef1 c\u1ea7n thi\u1ebft th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 4 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

k) L\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 s\u00e1u (06) th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh k\u00e8m theo b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a t\u1eebng doanh nghi\u1ec7p. B\u00e1o c\u00e1o 6 th\u00e1ng g\u1eedi tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 8 c\u1ee7a n\u0103m b\u00e1o c\u00e1o; b\u00e1o c\u00e1o n\u0103m g\u1eedi tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 c\u1ee7a n\u0103m ti\u1ebfp theo. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p do m\u00ecnh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd;<\/span><\/p>\n

l) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n v\u1ec1 vi\u1ec7c x\u1eed l\u00fd c\u00e1c sai ph\u1ea1m v\u00e0 bi\u1ec7n ph\u00e1p t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p. X\u1eed l\u00fd k\u1ef7 lu\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 c\u00f4ng ch\u1ee9c ho\u1eb7c vi\u00ean ch\u1ee9c trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng ch\u1ea5p h\u00e0nh c\u00e1c khuy\u1ebfn ngh\u1ecb, ch\u1ec9 \u0111\u1ea1o trong b\u00e1o c\u00e1o gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p thu\u00ea c\u00f4ng ty k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u00ean m\u00f4n th\u1ef1c hi\u1ec7n vi\u1ec7c so\u00e1t x\u00e9t l\u1ea1i s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf \u0111\u01b0a ra \u0111\u00e1nh gi\u00e1, nh\u1eadn x\u00e9t v\u00e0 k\u1ebft lu\u1eadn gi\u00e1m s\u00e1t.<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t c\u00e1c doanh nghi\u1ec7p; gi\u00e1m s\u00e1t theo chuy\u00ean \u0111\u1ec1 ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

b) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin ph\u00f9 h\u1ee3p \u0111\u1ec3 thu th\u1eadp, l\u01b0u tr\u1eef v\u00e0 x\u1eed l\u00fd c\u00e1c th\u00f4ng tin, b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/span><\/p>\n

c) C\u0103n c\u1ee9 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t chuy\u00ean \u0111\u1ec1 v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p (do c\u01a1 quan thanh tra, Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh l\u1eadp), t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 s\u00e1u (06) th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m v\u1ec1 t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p. B\u00e1o c\u00e1o s\u00e1u (06) th\u00e1ng g\u1eedi tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 9 c\u1ee7a n\u0103m b\u00e1o c\u00e1o, B\u00e1o c\u00e1o n\u0103m g\u1eedi tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 7 c\u1ee7a n\u0103m ti\u1ebfp theo;<\/span><\/p>\n

d) C\u1ea3nh b\u00e1o c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh, c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u1eddi c\u00e1c ki\u1ebfn ngh\u1ecb, \u0111\u1ec1 xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

\u0111) Trao \u0111\u1ed5i, l\u00e0m r\u00f5 c\u0103n c\u1ee9, nh\u1eadn x\u00e9t \u0111\u00e1nh gi\u00e1, c\u1ea3nh b\u00e1o, khuy\u1ebfn ngh\u1ecb trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u00fd ki\u1ebfn kh\u00e1c \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p v\u1eabn c\u00f3 \u00fd ki\u1ebfn kh\u00e1c, B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t quy\u1ebft \u0111\u1ecbnh;<\/span><\/p>\n

e) Ki\u1ebfn ngh\u1ecb Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, kh\u00f4ng ch\u1ea5p h\u00e0nh khuy\u1ebfn ngh\u1ecb, ch\u1ec9 \u0111\u1ea1o c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

a) X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh c\u00e1c quy tr\u00ecnh qu\u1ea3n l\u00fd ph\u1ee5c v\u1ee5 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Quy tr\u00ecnh k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch v\u00e0 d\u1ef1 b\u00e1o, quy tr\u00ecnh k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro t\u00e0i ch\u00ednh, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh, quy ch\u1ebf gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft;<\/span><\/p>\n

b) Ban h\u00e0nh quy \u0111\u1ecbnh ph\u00e2n c\u00f4ng nhi\u1ec7m v\u1ee5, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c ph\u00f2ng, ban; c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c ph\u00f2ng ban, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ph\u00f2ng ban c\u00f3 ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t v\u00e0 b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9; t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p. H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (Ch\u1ee7 t\u1ecbch c\u00f4ng ty) s\u1eed d\u1ee5ng b\u1ed9 m\u00e1y trong t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t n\u00e0y. Doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 \u0111\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu c\u00f3);<\/span><\/p>\n

c) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 n\u00f3i ri\u00eang v\u00e0 doanh nghi\u1ec7p n\u00f3i chung, \u0111\u1ea3m b\u1ea3o thu th\u1eadp \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/span><\/p>\n

d) L\u1eadp v\u00e0 g\u1eedi c\u00e1c b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

\u0111) \u0110\u01b0\u1ee3c quy\u1ec1n thu\u00ea t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c th\u00f9 (n\u1ebfu c\u00f3), b\u00e1o c\u00e1o c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu xem x\u00e9t, ph\u00ea duy\u1ec7t l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n;<\/span><\/p>\n

e) C\u00f3 tr\u00e1ch nhi\u1ec7m thu\u00ea c\u00f4ng ty cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 so\u00e1t x\u00e9t l\u1ea1i s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

g) X\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n ngay c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 ng\u0103n ch\u1eb7n, kh\u1eafc ph\u1ee5c c\u00e1c nguy c\u01a1 m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh doanh nghi\u1ec7p, r\u1ee7i ro trong qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p khi c\u00f3 c\u1ea3nh b\u00e1o c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, c\u01a1 quan t\u00e0i ch\u00ednh;<\/span><\/p>\n

h) Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi c\u00e1c ch\u1ec9 \u0111\u1ea1o, khuy\u1ebfn ngh\u1ecb c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, c\u01a1 quan t\u00e0i ch\u00ednh trong c\u00e1c b\u00e1o c\u00e1o gi\u00e1m s\u00e1t. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ed1ng nh\u1ea5t, trong v\u00f2ng 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o, khuy\u1ebfn ngh\u1ecb, doanh nghi\u1ec7p b\u00e1o c\u00e1o c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh. Khi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u01b0a ra \u00fd ki\u1ebfn cu\u1ed1i c\u00f9ng th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c \u00fd ki\u1ebfn \u0111\u00f3.<\/span><\/p>\n

M\u1ee5c 2. GI\u00c1M S\u00c1T T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI C\u00d4NG TY CON, C\u00d4NG TY LI\u00caN K\u1ebeT<\/span><\/b><\/p>\n

\u0110i\u1ec1u 13. Ch\u1ee7 th\u1ec3 gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. C\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p th\u00f4ng qua c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

\u0110i\u1ec1u 14. \u0110\u1ed1i t\u01b0\u1ee3ng gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n gi\u00e1m s\u00e1t b\u1edfi c\u00f4ng ty m\u1eb9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n gi\u00e1m s\u00e1t b\u1edfi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

a) C\u00f4ng ty con c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

b) C\u00f4ng ty li\u00ean k\u1ebft quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f4ng ty li\u00ean k\u1ebft quan tr\u1ecdng do c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ph\u1ed1i h\u1ee3p v\u1edbi c\u00f4ng ty m\u1eb9 l\u1ef1a ch\u1ecdn theo m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n

\u2013 C\u00f3 t\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c (v\u1ec1 c\u00f4ng ngh\u1ec7, ho\u1eb7c v\u1ec1 th\u1ecb tr\u01b0\u1eddng, ho\u1eb7c v\u1ec1 t\u00e0i ch\u00ednh) \u0111\u1ed1i v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

\u2013 C\u00f3 t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n c\u1ee7a c\u00f4ng ty m\u1eb9 tr\u00ean 35% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

\u2013 C\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u1ea1t ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i t\u1eeb d\u1ef1 \u00e1n nh\u00f3m B tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng;<\/span><\/p>\n

\u2013 L\u1ee3i nhu\u1eadn d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00f4ng ty li\u00ean k\u1ebft \u0111\u00f3ng g\u00f3p tr\u00ean 10% doanh thu (bao g\u1ed3m doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) c\u1ee7a doanh nghi\u1ec7p trong n\u0103m b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 15. N\u1ed9i dung gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00f4ng ty con<\/span><\/p>\n

a) C\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t c\u00f4ng ty con tr\u00ean c\u01a1 s\u1edf tham kh\u1ea3o c\u00e1c n\u1ed9i dung gi\u00e1m s\u00e1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00f4ng ty li\u00ean k\u1ebft<\/span><\/p>\n

a) T\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh: Bi\u1ebfn \u0111\u1ed9ng v\u1ec1 doanh thu, bi\u1ebfn \u0111\u1ed9ng v\u1ec1 l\u1ee3i nhu\u1eadn so v\u1edbi hai n\u0103m g\u1ea7n nh\u1ea5t;<\/span><\/p>\n

b) Hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n: Thu h\u1ed3i v\u1ed1n, thu l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia t\u1eeb kho\u1ea3n v\u1ed1n \u0111\u1ea7u t\u01b0 ra ngo\u00e0i doanh nghi\u1ec7p;<\/span><\/p>\n

c) Kh\u1ea3 n\u0103ng thanh to\u00e1n, h\u1ec7 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

d) Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu \u201cB\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft\u201d m\u00e0 c\u00f4ng ty m\u1eb9 ph\u1ea3i g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh.<\/span><\/p>\n

4. C\u00f4ng ty m\u1eb9 c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng bi\u1ec3u m\u1eabu \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft theo n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 16. Ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. C\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp, gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp, gi\u00e1m s\u00e1t tr\u01b0\u1edbc, gi\u00e1m s\u00e1t trong, gi\u00e1m s\u00e1t sau, trong \u0111\u00f3 t\u1eadp trung vi\u1ec7c gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ph\u1ed1i h\u1ee3p c\u01a1 quan t\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n h\u00ecnh th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp t\u1ea1i c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con do c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n

\u0110i\u1ec1u 17. T\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

a) Ch\u1ee7 \u0111\u1ed9ng th\u1ed1ng nh\u1ea5t v\u1edbi c\u00f4ng ty m\u1eb9 danh s\u00e1ch c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ea7n \u0111\u01b0a v\u00e0o K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) Giao c\u00f4ng ty m\u1eb9 x\u00e2y d\u1ef1ng B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a doanh nghi\u1ec7p trong K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh;<\/span><\/p>\n

c) Thu th\u1eadp c\u00e1c b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft trong K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh;<\/span><\/p>\n

d) Ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00e1c r\u1ee7i ro t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft c\u1ee7a c\u00e1c doanh nghi\u1ec7p;<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro ph\u1ea3i c\u1ea3nh b\u00e1o \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u c\u00f4ng ty m\u1eb9 l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n t\u1ea1i B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft k\u1ef3 g\u1ea7n nh\u1ea5t.<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh:<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft quan tr\u1ecdng c\u1ee7a c\u00e1c doanh nghi\u1ec7p;<\/span><\/p>\n

b) Ph\u00e2n t\u00edch c\u00e1c r\u1ee7i ro v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft \u0111\u1ec3 \u0111\u01b0a ra nh\u1eefng c\u1ea3nh b\u00e1o, khuy\u1ebfn ngh\u1ecb cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p: Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n

a) Ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n ph\u00f9 h\u1ee3p \u0111\u1eb7c \u0111i\u1ec3m, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft;<\/span><\/p>\n

b) L\u1eadp k\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea3m b\u1ea3o thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin k\u1ecbp th\u1eddi; th\u1ed1ng nh\u1ea5t danh s\u00e1ch c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft quan tr\u1ecdng c\u1ea7n gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

c) L\u1eadp B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft s\u00e1u (06) th\u00e1ng v\u00e0 h\u00e0ng n\u0103m g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p c\u00f9ng v\u1edbi c\u00e1c b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft kh\u00f4ng \u0111\u1ea1t k\u1ebf ho\u1ea1ch ph\u00ea duy\u1ec7t \u0111\u1ea7u k\u1ef3, c\u00f4ng ty m\u1eb9 ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c, x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u1eebng c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft t\u1ea1i B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

d) Khi c\u00f3 c\u1ea3nh b\u00e1o c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, c\u01a1 quan t\u00e0i ch\u00ednh v\u1ec1 nh\u1eefng r\u1ee7i ro t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean k\u1ebft, c\u00f4ng ty m\u1eb9 ph\u1ea3i x\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n ngay c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 ng\u0103n ch\u1eb7n, kh\u1eafc ph\u1ee5c.<\/span><\/p>\n

M\u1ee5c 3. GI\u00c1M S\u00c1T V\u1ed0N C\u1ee6A DOANH NGHI\u1ec6P \u0110\u1ea6U T\u01af RA N\u01af\u1edaC NGO\u00c0I<\/span><\/b><\/p>\n

\u0110i\u1ec1u 18. Ch\u1ee7 th\u1ec3 gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. C\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00f4ng ty m\u1eb9, c\u00f4ng ty con, c\u00f4ng ty do c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con g\u00f3p v\u1ed1n (th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2010).<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh gi\u00e1m s\u00e1t c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, c\u00f4ng ty con c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

\u0110i\u1ec1u 19. \u0110\u1ed1i t\u01b0\u1ee3ng gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng gi\u00e1m s\u00e1t l\u00e0 to\u00e0n b\u1ed9 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u00e1c d\u1ef1 \u00e1n c\u1ee7a c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u00e0 d\u1ef1 \u00e1n do c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp.<\/span><\/p>\n

\u0110i\u1ec1u 20. N\u1ed9i dung gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. T\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n

a) Ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai d\u1ef1 \u00e1n so v\u1edbi k\u1ebf ho\u1ea1ch;<\/span><\/p>\n

b) Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p: H\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0, c\u01a1 c\u1ea5u v\u1ed1n \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n, bi\u1ebfn \u0111\u1ed9ng c\u1ee7a t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n (n\u1ebfu c\u00f3);<\/span><\/p>\n

c) T\u00ecnh h\u00ecnh huy \u0111\u1ed9ng v\u1ed1n, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 qu\u1ea3n l\u00fd n\u1ee3 c\u1ee7a d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u00e1c kho\u1ea3n do doanh nghi\u1ec7p trong m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con b\u1ea3o l\u00e3nh vay ho\u1eb7c t\u00e0i tr\u1ee3 v\u1ed1n d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c.<\/span><\/p>\n

2. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a d\u1ef1 \u00e1n: Doanh thu, l\u1ee3i nhu\u1eadn, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE), t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n (ROA).<\/span><\/p>\n

3. T\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n (bao g\u1ed3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n t\u00e0i tr\u1ee3 d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c) v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 Vi\u1ec7t Nam; l\u1ee3i nhu\u1eadn \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0; l\u1ee3i nhu\u1eadn chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho y\u00eau c\u1ea7u kh\u00e1c.<\/span><\/p>\n

4. C\u00e1c r\u1ee7i ro t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

5. Vi\u1ec7c ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n Quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

6. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9i dung gi\u00e1m s\u00e1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 21. C\u0103n c\u1ee9 gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m c\u1ee7a d\u1ef1 \u00e1n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

3. K\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n t\u1ea1i d\u1ef1 \u00e1n c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng (n\u1ebfu c\u00f3).<\/span><\/p>\n

4. Quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

5. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf, k\u1ef9 thu\u1eadt c\u1ee7a ng\u00e0nh.<\/span><\/p>\n

6. B\u00e1o c\u00e1o \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n

\u0110i\u1ec1u 22. Ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. C\u00f4ng ty m\u1eb9 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp, gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp, gi\u00e1m s\u00e1t tr\u01b0\u1edbc, gi\u00e1m s\u00e1t trong, gi\u00e1m s\u00e1t sau, trong \u0111\u00f3 t\u1eadp trung vi\u1ec7c gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p, trong \u0111\u00f3 t\u1eadp trung gi\u00e1m s\u00e1t tr\u01b0\u1edbc v\u00e0 gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p b\u00e1o c\u00e1o kh\u00f4ng trung th\u1ef1c, \u0111\u1ec3 x\u1ea3y ra c\u00e1c sai ph\u1ea1m trong qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n v\u1ec1 t\u00e0i ch\u00ednh, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n h\u00ecnh th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp t\u1ea1i c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con do c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 23. T\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

a) Thu th\u1eadp c\u00e1c b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 c\u1ee7a doanh nghi\u1ec7p v\u1ec1 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) Ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n d\u1ef1 \u00e1n c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro ph\u1ea3i c\u1ea3nh b\u00e1o k\u1ecbp th\u1eddi cho c\u00f4ng ty m\u1eb9, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n h\u00ecnh th\u1ee9c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp t\u1ea1i c\u00f4ng ty m\u1eb9 ho\u1eb7c c\u00f4ng ty con do c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

c) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p c\u1ea7n thi\u1ebft nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i; b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 trong tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh:<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00e1c doanh nghi\u1ec7p;<\/span><\/p>\n

b) Tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00e1c r\u1ee7i ro c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u1ea3i c\u1ea3nh b\u00e1o \u0111\u1ebfn c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

a) X\u00e2y d\u1ef1ng Quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n, t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) X\u00e2y d\u1ef1ng ch\u1ec9 ti\u00eau gi\u00e1m s\u00e1t k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh, hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

c) L\u1eadp k\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 t\u1ea1i c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

d) L\u1eadp B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i s\u00e1u (06) th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n kh\u00f4ng \u0111\u1ea1t k\u1ebf ho\u1ea1ch, doanh nghi\u1ec7p ph\u1ea3i gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p \u0111\u1ed1i v\u1edbi t\u1eebng D\u1ef1 \u00e1n. Th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

\u0111) Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, s\u1ea3n xu\u1ea5t kinh doanh (r\u1ee7i ro ch\u00ednh tr\u1ecb, r\u1ee7i ro ph\u00e1p l\u00fd, r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro t\u00e0i ch\u00ednh), doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o trung th\u1ef1c, k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh.<\/span><\/p>\n

M\u1ee5c 4. GI\u00c1M S\u00c1T T\u00c0I CH\u00cdNH \u0110\u1eb6C BI\u1ec6T<\/span><\/b><\/p>\n

\u0110i\u1ec1u 24. C\u00e1c d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. C\u00e1c d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n l\u1ed7 k\u1ebf ho\u1ea1ch: C\u00f3 s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u0103m b\u00e1o c\u00e1o l\u1edbn h\u01a1n 30% so v\u1edbi m\u1ee9c l\u1ed7 k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p sau giai \u0111o\u1ea1n l\u1ed7 k\u1ebf ho\u1ea1ch:<\/span><\/p>\n

\u2013 C\u00f3 s\u1ed1 l\u1ed7 ph\u00e1t sinh trong n\u0103m b\u00e1o c\u00e1o t\u1eeb 30% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean ho\u1eb7c s\u1ed1 l\u1ed7 l\u0169y k\u1ebf l\u1edbn h\u01a1n 50% v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u01b0\u1ee3t qu\u00e1 m\u1ee9c an to\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu c\u00f3);<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 s\u1ed1 kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 \u0111\u1ebfn h\u1ea1n nh\u1ecf h\u01a1n 0,5.<\/span><\/p>\n

2. C\u00e1c d\u1ea5u hi\u1ec7u kh\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u1ea7n k\u1ebft h\u1ee3p xem x\u00e9t khi x\u00e1c \u0111\u1ecbnh d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang trong giai \u0111o\u1ea1n l\u1ed7 k\u1ebf ho\u1ea1ch: C\u00f3 s\u1ed1 l\u1ed7 th\u1ef1c t\u1ebf l\u1edbn h\u01a1n s\u1ed1 l\u1ed7 k\u1ebf ho\u1ea1ch trong 2 n\u0103m li\u1ec1n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p sau giai \u0111o\u1ea1n l\u1ed7 k\u1ebf ho\u1ea1ch<\/span><\/p>\n

\u2013 L\u1ed7 hai n\u0103m li\u00ean ti\u1ebfp tr\u1edf l\u00ean;<\/span><\/p>\n

\u2013 Doanh thu thu\u1ea7n ho\u1eb7c l\u1ee3i nhu\u1eadn g\u1ed9p gi\u1ea3m li\u00ean ti\u1ebfp 2 n\u0103m tr\u1edf l\u00ean;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 s\u1ed1 t\u00edn nhi\u1ec7m th\u1ea5p theo x\u1ebfp h\u1ea1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng;<\/span><\/p>\n

\u2013 Kh\u00f4ng ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ho\u1eb7c c\u00f3 \u00fd ki\u1ebfn kh\u00f4ng ch\u1ea5p nh\u1eadn, \u00fd ki\u1ebfn t\u1eeb ch\u1ed1i trong B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n, ho\u1eb7c c\u00f3 \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb trong B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n trong 2 n\u0103m li\u1ec1n v\u1ec1 c\u00f9ng m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. C\u00e1c d\u1ea5u hi\u1ec7u quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0 d\u1ea5u hi\u1ec7u c\u1ea3nh b\u00e1o kh\u1ea3 n\u0103ng \u0111\u1eb7t m\u1ed9t doanh nghi\u1ec7p v\u00e0o t\u00ecnh tr\u1ea1ng gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t. Khi doanh nghi\u1ec7p c\u00f3 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u n\u00e0y, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p ph\u1ed1i h\u1ee3p xem x\u00e9t d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a doanh nghi\u1ec7p v\u00e0o di\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t hay ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 1 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 25. Quy\u1ebft \u0111\u1ecbnh gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t<\/span><\/b><\/p>\n

1. Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1eb7t v\u00e0o t\u00ecnh tr\u1ea1ng ph\u1ea3i gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ra quy\u1ebft \u0111\u1ecbnh gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Quy\u1ebft \u0111\u1ecbnh gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t bao g\u1ed3m nh\u1eefng n\u1ed9i dung sau:<\/span><\/p>\n

a) T\u00ean doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t;<\/span><\/p>\n

b) L\u00fd do gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t;<\/span><\/p>\n

c) N\u1ed9i dung gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

2. Quy\u1ebft \u0111\u1ecbnh gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p \u0111\u1ec3 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 26. Quy tr\u00ecnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o di\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t<\/span><\/b><\/p>\n

1. Ph\u1ed1i h\u1ee3p doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 c\u00e1c nguy\u00ean nh\u00e2n ch\u00ednh d\u1eabn t\u1edbi kh\u1ea3 n\u0103ng m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. Ph\u1ed1i h\u1ee3p doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c c\u00e1c kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n c\u01a1 c\u1ea5u l\u1ea1i t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng kinh doanh, t\u00e0i ch\u00ednh, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c, ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai; k\u1ebft qu\u1ea3 c\u1ee5 th\u1ec3 khi ho\u00e0n th\u00e0nh ph\u01b0\u01a1ng \u00e1n; th\u1eddi h\u1ea1n b\u1eaft \u0111\u1ea7u v\u00e0 d\u1ef1 ki\u1ebfn ho\u00e0n th\u00e0nh; c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7 \u0111\u1ec3 tri\u1ec3n khai ph\u01b0\u01a1ng \u00e1n v\u00e0 nhu c\u1ea7u h\u1ed7 tr\u1ee3 trong ph\u1ea1m vi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span><\/p>\n

C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 thu\u00ea t\u01b0 v\u1ea5n gi\u00fap c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu nghi\u00ean c\u1ee9u v\u00e0 \u0111\u00e1nh gi\u00e1 ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c, ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i doanh nghi\u1ec7p. Chi ph\u00ed thu\u00ea t\u01b0 v\u1ea5n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Quy \u0111\u1ecbnh t\u1ea7n su\u1ea5t b\u00e1o c\u00e1o, c\u00e1c ti\u00eau ch\u00ed gi\u00e1m s\u00e1t v\u00e0 c\u01a1 ch\u1ebf ph\u1ea3n h\u1ed3i th\u00f4ng tin gi\u1eefa c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u00ean li\u00ean quan kh\u00e1c (n\u1ebfu c\u1ea7n).<\/span><\/p>\n

4. Gi\u00e1m s\u00e1t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n

5. Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n

6. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c ki\u1ec3m tra ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p t\u1ed5 ch\u1ee9c ki\u1ec3m tra doanh nghi\u1ec7p nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau trong c\u00e1c b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p; c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Ban \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p; c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd s\u1ea3n xu\u1ea5t, kinh doanh, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Vi\u1ec7c ki\u1ec3m tra ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra, ki\u1ec3m tra. K\u1ebft th\u00fac ki\u1ec3m tra ph\u1ea3i c\u00f3 b\u00e1o c\u00e1o, k\u1ebft lu\u1eadn v\u1ec1 nh\u1eefng n\u1ed9i dung ki\u1ec3m tra v\u00e0 \u0111\u01b0a ra nh\u1eefng khuy\u1ebfn ngh\u1ecb nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

7. Tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh m\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea3i thi\u1ec7n.<\/span><\/p>\n

8. \u0110\u00e1nh gi\u00e1, quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t ra kh\u1ecfi Danh s\u00e1ch gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p \u0111\u00e3 ph\u1ee5c h\u1ed3i, kh\u00f4ng c\u00f2n c\u00e1c d\u1ea5u hi\u1ec7u m\u1ea5t an to\u00e0n t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh k\u1ebft th\u00fac gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t. Quy\u1ebft \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p.<\/span><\/p>\n

9. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t sau khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c, ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i m\u00e0 ch\u01b0a ph\u1ee5c h\u1ed3i \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i doanh nghi\u1ec7p, ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c th\u00ec ph\u1ea3i b\u00e1o c\u00e1o c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu ho\u1eb7c s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 27. Tr\u00e1ch nhi\u1ec7m c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean (Ch\u1ee7 t\u1ecbch C\u00f4ng ty), T\u1ed5ng gi\u00e1m \u0111\u1ed1c ho\u1eb7c Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t<\/span><\/b><\/p>\n

1. L\u1eadp ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c, ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu trong th\u1eddi gian 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Quy\u1ebft \u0111\u1ecbnh gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

2. B\u00e1o c\u00e1o c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, c\u01a1 quan t\u00e0i ch\u00ednh theo t\u1ea7n su\u1ea5t \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau gi\u00e1m s\u00e1t \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t trong ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c, ph\u01b0\u01a1ng \u00e1n c\u01a1 c\u1ea5u l\u1ea1i t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

M\u1ee5c 5. \u0110\u00c1NH GI\u00c1 HI\u1ec6U QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG V\u00c0 X\u1ebeP LO\u1ea0I DOANH NGHI\u1ec6P<\/span><\/b><\/p>\n

\u0110i\u1ec1u 28. C\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. C\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

\u2013 Ti\u00eau ch\u00ed 1. Doanh thu.<\/span><\/p>\n

\u2013 Ti\u00eau ch\u00ed 2. L\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

\u2013 Ti\u00eau ch\u00ed 3. N\u1ee3 ph\u1ea3i tr\u1ea3 qu\u00e1 h\u1ea1n, kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 \u0111\u1ebfn h\u1ea1n.<\/span><\/p>\n

\u2013 Ti\u00eau ch\u00ed 4. Ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu n\u1ed9p ng\u00e2n s\u00e1ch kh\u00e1c, quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u2013 Ti\u00eau ch\u00ed 5. T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng \u00edch.<\/span><\/p>\n

2. C\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh to\u00e1n t\u1eeb s\u1ed1 li\u1ec7u trong c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/p>\n

C\u00e1c ti\u00eau ch\u00ed 1, 2, 4 v\u00e0 ti\u00eau ch\u00ed 5 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y khi t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c xem x\u00e9t, lo\u1ea1i tr\u1eeb c\u00e1c y\u1ebfu t\u1ed1 t\u00e1c \u0111\u1ed9ng:<\/span><\/p>\n

\u2013 Do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0: Thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh v\u00e0 c\u00e1c nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c;<\/span><\/p>\n

\u2013 Do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t theo quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u1ee3i nhu\u1eadn trong hai n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0a c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 v\u00e0o s\u1eed d\u1ee5ng;<\/span><\/p>\n

\u2013 Do Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 (\u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1) l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn doanh thu c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean \u1ed5n \u0111\u1ecbnh v\u00e0 ch\u1ee7 y\u1ebfu l\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng \u00edch, vi\u1ec7c x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p c\u0103n c\u1ee9 t\u1eebng ti\u00eau ch\u00ed 1, 3, 4 v\u00e0 ti\u00eau ch\u00ed 5 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

4. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n

\u2013 M\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh ch\u1ec9 ti\u00eau c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao v\u1ec1 l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn sau thu\u1ebf tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

\u2013 K\u1ebft qu\u1ea3 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n

\u2013 M\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh k\u1ebf ho\u1ea1ch cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng \u00edch (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p cung \u1ee9ng s\u1ea3n ph\u1ea9m d\u1ecbch v\u1ee5 c\u00f4ng \u00edch).<\/span><\/p>\n

\u0110i\u1ec1u 29. C\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh, k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

2. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch \u0111\u1ecbnh k\u1ef3 s\u00e1u (06) th\u00e1ng, h\u1eb1ng n\u0103m;<\/span><\/p>\n

3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng, h\u1eb1ng n\u0103m;<\/span><\/p>\n

4. K\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p;<\/span><\/p>\n

5. C\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 30. Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 k\u1ebft qu\u1ea3 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. C\u0103n c\u1ee9 c\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1, x\u1ebfp lo\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a t\u1eebng doanh nghi\u1ec7p. C\u00e1c ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3i giao cho doanh nghi\u1ec7p b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 4 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong su\u1ed1t k\u1ef3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng l\u1edbn).<\/span><\/p>\n

K\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh, k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o K\u1ebf ho\u1ea1ch chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p, xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a ng\u00e0nh, c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a n\u0103m tr\u01b0\u1edbc, c\u00e1c nhi\u1ec7m v\u1ee5 chi\u1ebfn l\u01b0\u1ee3c ho\u1eb7c c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao trong n\u0103m k\u1ebf ho\u1ea1ch, c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u00ean trong v\u00e0 b\u00ean ngo\u00e0i doanh nghi\u1ec7p. K\u1ebf ho\u1ea1ch h\u1eb1ng n\u0103m ph\u1ea3i bao g\u1ed3m c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3.<\/span><\/p>\n

2. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf so s\u00e1nh gi\u1eefa k\u1ebf ho\u1ea1ch, m\u1ee5c ti\u00eau, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao v\u1edbi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

3. K\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i: Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i A, doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i B, doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i C theo m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 do c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao cho t\u1eebng doanh nghi\u1ec7p.<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i cho t\u1eebng ti\u00eau ch\u00ed 1, 2, 3 v\u00e0 ti\u00eau ch\u00ed 4 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 x\u1ebfp lo\u1ea1i cho t\u1eebng doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i A khi kh\u00f4ng c\u00f3 ti\u00eau ch\u00ed x\u1ebfp lo\u1ea1i C, trong \u0111\u00f3 ti\u00eau ch\u00ed 2 v\u00e0 ti\u00eau ch\u00ed 4 \u0111\u01b0\u1ee3c x\u1ebfp lo\u1ea1i A;<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i C khi c\u00f3 ti\u00eau ch\u00ed 2 x\u1ebfp lo\u1ea1i C ho\u1eb7c c\u00f3 ti\u00eau ch\u00ed, 2 x\u1ebfp lo\u1ea1i B v\u00e0 3 ti\u00eau ch\u00ed c\u00f2n l\u1ea1i x\u1ebfp lo\u1ea1i C;<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i B l\u00e0 doanh nghi\u1ec7p c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c x\u1ebfp lo\u1ea1i A ho\u1eb7c lo\u1ea1i C.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean \u1ed5n \u0111\u1ecbnh v\u00e0 ch\u1ee7 y\u1ebfu l\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng \u00edch th\u00ec c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u1ebfp lo\u1ea1i cho t\u1eebng ti\u00eau ch\u00ed 1, 3, 4 v\u00e0 ti\u00eau ch\u00ed 5 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 x\u1ebfp lo\u1ea1i cho t\u1eebng doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i A khi kh\u00f4ng c\u00f3 ti\u00eau ch\u00ed x\u1ebfp lo\u1ea1i C v\u00e0 c\u00f3 ti\u00eau ch\u00ed 4 v\u00e0 ti\u00eau ch\u00ed 5 x\u1ebfp lo\u1ea1i A;<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i C khi c\u00f3 ti\u00eau ch\u00ed 5 x\u1ebfp lo\u1ea1i C ho\u1eb7c c\u00f3 ti\u00eau ch\u00ed 5 x\u1ebfp lo\u1ea1i B v\u00e0 3 ti\u00eau ch\u00ed c\u00f2n l\u1ea1i x\u1ebfp lo\u1ea1i C;<\/span><\/p>\n

\u2013 Doanh nghi\u1ec7p x\u1ebfp lo\u1ea1i B l\u00e0 doanh nghi\u1ec7p c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c x\u1ebfp lo\u1ea1i A ho\u1eb7c lo\u1ea1i C.<\/span><\/p>\n

4. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 31. B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/span><\/p>\n

a) Doanh nghi\u1ec7p c\u0103n c\u1ee9 c\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau do c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao t\u1ef1 \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p, l\u1eadp v\u00e0 g\u1eedi B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i h\u1eb1ng n\u0103m cho c\u00e1c c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 x\u1ebfp lo\u1ea1i cho doanh nghi\u1ec7p;<\/span><\/p>\n

b) Doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty m\u1eb9 g\u1eedi b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh, doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp do B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp g\u1eedi b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

c) B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p c\u1ee7a c\u00e1c doanh nghi\u1ec7p ph\u1ea3i g\u1eedi theo th\u1eddi gian do c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu quy \u0111\u1ecbnh.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu:<\/span><\/p>\n

a) Quy \u0111\u1ecbnh th\u1eddi gian n\u1ed9p B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, \u0111\u1ea3m b\u1ea3o c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 \u0111\u1ee7 th\u1eddi gian th\u1ea9m \u0111\u1ecbnh k\u1ebft qu\u1ea3 x\u1ebfp lo\u1ea1i tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 h\u1eb1ng n\u0103m;<\/span><\/p>\n

b) C\u00f4ng khai ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1, x\u1ebfp lo\u1ea1i c\u00e1c doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1, x\u1ebfp lo\u1ea1i c\u00e1c doanh nghi\u1ec7p \u0111\u1ec3 ph\u1ed1i h\u1ee3p \u0111\u00e1nh gi\u00e1;<\/span><\/p>\n

c) Th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p do m\u00ecnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd;<\/span><\/p>\n

d) L\u1eadp B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p, t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u00f4ng \u00edch \u0111\u01b0\u1ee3c giao c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, g\u1eedi l\u1ea5y \u00fd ki\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 c\u1ee7a n\u0103m ti\u1ebfp theo;<\/span><\/p>\n

\u0111) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 h\u1eb1ng n\u0103m.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

a) Tham gia \u00fd ki\u1ebfn v\u1edbi c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u1ec1 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n xin \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

b) L\u1eadp B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p, t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u00f4ng \u00edch \u0111\u01b0\u1ee3c giao c\u1ee7a c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 7 h\u1eb1ng n\u0103m.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/b><\/p>\n

GI\u00c1M S\u00c1T T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 V\u1ed0N NH\u00c0 N\u01af\u1edaC<\/span><\/b><\/p>\n

\u0110i\u1ec1u 32. Ch\u1ee7 th\u1ec3 gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng gi\u00e1m s\u00e1t th\u00f4ng qua Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. C\u01a1 quan t\u00e0i ch\u00ednh:<\/span><\/p>\n

a) H\u1eb1ng n\u0103m, B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 v\u1ec1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u00f4ng \u00edch \u0111\u01b0\u1ee3c giao c\u1ee7a c\u00e1c doanh nghi\u1ec7p m\u00e0 Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7; b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 v\u1ec1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c doanh nghi\u1ec7p m\u00e0 Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef kh\u00f4ng qu\u00e1 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

b) S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 l\u00e0 \u0111\u1ea7u m\u1ed1i gi\u00fap \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/span><\/p>\n

\u0110i\u1ec1u 33. N\u1ed9i dung gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/p>\n

a) Gi\u00e1m s\u00e1t vi\u1ec7c b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

b) Gi\u00e1m s\u00e1t vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n v\u00e0 t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p theo c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

\u2013 Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n, t\u00e0i s\u1ea3n t\u1ea1i doanh nghi\u1ec7p v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n ra ngo\u00e0i doanh nghi\u1ec7p (ngu\u1ed3n v\u1ed1n huy \u0111\u1ed9ng g\u1eafn v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0);<\/span><\/p>\n

\u2013 T\u00ecnh h\u00ecnh huy \u0111\u1ed9ng v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n huy \u0111\u1ed9ng; ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu;<\/span><\/p>\n

\u2013 T\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, qu\u1ea3n l\u00fd n\u1ee3 t\u1ea1i doanh nghi\u1ec7p, kh\u1ea3 n\u0103ng thanh to\u00e1n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, h\u1ec7 s\u1ed1 n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

\u2013 T\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

c) Gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

\u2013 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: Doanh thu, l\u1ee3i nhu\u1eadn, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE), t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n (ROA);<\/span><\/p>\n

\u2013 Vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

d) Gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch tho\u00e1i v\u1ed1n nh\u00e0 n\u01b0\u1edbc, thu h\u1ed3i v\u1ed1n nh\u00e0 n\u01b0\u1edbc, thu l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia t\u1eeb doanh nghi\u1ec7p.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef kh\u00f4ng qu\u00e1 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/p>\n

a) Gi\u00e1m s\u00e1t vi\u1ec7c b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n

b) Gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh huy \u0111\u1ed9ng v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n huy \u0111\u1ed9ng;<\/span><\/p>\n

c) Gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: Doanh thu, l\u1ee3i nhu\u1eadn, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (ROE), t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn tr\u00ean t\u1ed5ng t\u00e0i s\u1ea3n (ROA);<\/span><\/p>\n

d) Gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch tho\u00e1i v\u1ed1n nh\u00e0 n\u01b0\u1edbc, thu h\u1ed3i v\u1ed1n nh\u00e0 n\u01b0\u1edbc, thu l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia t\u1eeb doanh nghi\u1ec7p.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c m\u1eabu bi\u1ec3u, ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 34. Ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7: Vi\u1ec7c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3, \u0111\u1ed9t xu\u1ea5t ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu do Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p b\u00e1o c\u00e1o. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ec9 \u0111\u1ea1o Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p y\u00eau c\u1ea7u Ban Ki\u1ec3m so\u00e1t doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u1ec1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m cu\u1ed1i c\u00f9ng v\u1ec1 gi\u00e1m s\u00e1t doanh nghi\u1ec7p, Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p l\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t doanh nghi\u1ec7p v\u00e0 ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi nh\u1eefng vi\u1ec7c \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu giao.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef kh\u00f4ng qu\u00e1 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7: Vi\u1ec7c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u00e1n ti\u1ebfp th\u00f4ng qua c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 35. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/p>\n

a) B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 s\u00e1u (06) th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m, Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh theo c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a, chuy\u1ec3n \u0111\u1ed5i t\u1eeb t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a, chuy\u1ec3n \u0111\u1ed5i thu\u1ed9c B\u1ed9; S\u1edf T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n h\u00f3a, chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh).<\/span><\/p>\n

Th\u1eddi gian g\u1eedi b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng v\u00e0 h\u1eb1ng n\u0103m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/span><\/p>\n

\u2013 C\u0103n c\u1ee9 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t c\u1ee7a Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00f4ng ty m\u1eb9, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n do B\u1ed9 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi c\u00f4ng ty c\u00f3 ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u1ee7a B\u1ed9 \u0111\u1ec3 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 7 c\u1ee7a n\u0103m b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o s\u00e1u (06) th\u00e1ng v\u00e0 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 c\u1ee7a n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m.<\/span><\/p>\n

\u2013 C\u0103n c\u1ee9 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t c\u1ee7a Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i, c\u1ed5 ph\u1ea7n h\u00f3a t\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp v\u00e0 giao S\u1edf T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 g\u1eedi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 7 c\u1ee7a n\u0103m b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o s\u00e1u (06) th\u00e1ng v\u00e0 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 c\u1ee7a n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m.<\/span><\/p>\n

\u2013 B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t c\u1ee7a c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 9 n\u0103m b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o s\u00e1u (06) th\u00e1ng v\u00e0 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 7 c\u1ee7a n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m. N\u1ed9i dung b\u00e1o c\u00e1o bao g\u1ed3m n\u1ed9i dung \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u00f4ng \u00edch \u0111\u01b0\u1ee3c giao \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 trong ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef kh\u00f4ng qu\u00e1 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span><\/p>\n

a) B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m, Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n l\u1eadp b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh theo c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 33 v\u00e0 g\u1eedi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu. Th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

b) B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/span><\/p>\n

C\u0103n c\u1ee9 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t c\u1ee7a Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu t\u1ed5ng h\u1ee3p B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 n\u0103m ti\u1ebfp theo \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 v\u1ec1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p trong ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n

\u0110i\u1ec1u 36. \u0110\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/span><\/b><\/p>\n

C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u0103n c\u1ee9 ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc theo hai nh\u00f3m: Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef kh\u00f4ng qu\u00e1 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 xem x\u00e9t vi\u1ec7c ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0, m\u1edf r\u1ed9ng \u0111\u1ea7u t\u01b0 hay tho\u00e1i v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c doanh nghi\u1ec7p n\u00e0y; \u0111\u1ed3ng th\u1eddi l\u00e0m c\u0103n c\u1ee9 \u0111\u00e1nh gi\u00e1, khen th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p v\u00e0 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch, giao nhi\u1ec7m v\u1ee5 cho Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p trong n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH V\u1ec0 C\u00d4NG KHAI TH\u00d4NG TIN T\u00c0I CH\u00cdNH DOANH NGHI\u1ec6P NH\u00c0 N\u01af\u1edaC<\/span><\/b><\/p>\n

M\u1ee5c 1. QUY \u0110\u1ecaNH CHUNG V\u1ec0 C\u00d4NG KHAI TH\u00d4NG TIN T\u00c0I CH\u00cdNH<\/span><\/b><\/p>\n

\u0110i\u1ec1u 37. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng V Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u l\u1ec7 doanh nghi\u1ec7p.<\/span><\/p>\n

3. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng V Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4. B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 4 Ch\u01b0\u01a1ng V Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n th\u1ef1c hi\u1ec7n c\u00f4ng khai t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

6. C\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc k\u1ebft h\u1ee3p kinh t\u1ebf v\u1edbi qu\u1ed1c ph\u00f2ng, an ninh th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

\u0110i\u1ec1u 38. M\u1ee5c \u0111\u00edch v\u00e0 y\u00eau c\u1ea7u c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. M\u1ee5c \u0111\u00edch c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/p>\n

a) \u0110\u1ea3m b\u1ea3o minh b\u1ea1ch, trung th\u1ef1c v\u00e0 kh\u00e1ch quan t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc; ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi h\u00e0nh vi vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong vi\u1ec7c gi\u00e1m s\u00e1t, ki\u1ec3m tra v\u00e0 th\u1ef1c hi\u1ec7n quy ch\u1ebf d\u00e2n ch\u1ee7 \u1edf doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc; th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m ch\u1ed1ng l\u00e3ng ph\u00ed, ch\u1ed1ng tham nh\u0169ng, n\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, b\u1ea3o to\u00e0n v\u00e0 ph\u00e1t tri\u1ec3n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Y\u00eau c\u1ea7u c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/p>\n

a) C\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng khai t\u00e0i ch\u00ednh doanh nghi\u1ec7p l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb v\u00e0 b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m c\u1ee7a doanh nghi\u1ec7p; b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

b) Vi\u1ec7c c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

M\u1ee5c 2. C\u00d4NG KHAI TH\u00d4NG TIN T\u00c0I CH\u00cdNH C\u1ee6A DOANH NGHI\u1ec6P NH\u00c0 N\u01af\u1edaC<\/span><\/b><\/p>\n

\u0110i\u1ec1u 39. N\u1ed9i dung th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f4ng khai theo \u0111\u1ecbnh k\u1ef3<\/span><\/b><\/p>\n

1. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m (\u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n) g\u1ed3m: B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n; B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7; B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con, khi c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m (\u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n) doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

2. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f9ng v\u1edbi \u00fd ki\u1ebfn, ki\u1ebfn ngh\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n, c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Th\u1eddi h\u1ea1n c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 8 c\u1ee7a n\u0103m b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng v\u00e0 tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 c\u1ee7a n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 40. Ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh theo \u0111\u1ecbnh k\u1ef3<\/span><\/b><\/p>\n

1. Vi\u1ec7c c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p, c\u00e1c B\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, tr\u00ean c\u00e1c \u1ea5n ph\u1ea9m kh\u00e1c c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f4ng khai t\u1ea1i H\u1ed9i ngh\u1ecb c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2. Doanh nghi\u1ec7p g\u1eedi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ebfn c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng khai theo quy \u0111\u1ecbnh; g\u1eedi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng, B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ed1i h\u1ee3p gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 41. N\u1ed9i dung th\u00f4ng tin t\u00e0i ch\u00ednh c\u00f4ng khai b\u1ea5t th\u01b0\u1eddng<\/span><\/b><\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh b\u1ea5t th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.<\/span><\/p>\n

M\u1ee5c 3. C\u00d4NG KHAI TH\u00d4NG TIN C\u1ee6A C\u01a0 QUAN \u0110\u1ea0I DI\u1ec6N CH\u1ee6 S\u1ede H\u1eeeU<\/span><\/b><\/p>\n

\u0110i\u1ec1u 42. N\u1ed9i dung c\u00f4ng khai th\u00f4ng tin c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/b><\/p>\n

1. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng khai th\u01b0\u1eddng xuy\u00ean tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan danh s\u00e1ch doanh nghi\u1ec7p do m\u00ecnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd v\u00e0 ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng khai K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t c\u00e1c doanh nghi\u1ec7p do m\u00ecnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 01 h\u1eb1ng n\u0103m, \u0111\u1ed3ng th\u1eddi g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ed1i h\u1ee3p gi\u00e1m s\u00e1t.<\/span><\/p>\n

3. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng khai Quy\u1ebft \u0111\u1ecbnh giao ch\u1ec9 ti\u00eau \u0111\u00e1nh gi\u00e1 h\u1eb1ng n\u0103m c\u1ee7a t\u1eebng doanh nghi\u1ec7p do m\u00ecnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 5 h\u1eb1ng n\u0103m, \u0111\u1ed3ng th\u1eddi g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ed1i h\u1ee3p gi\u00e1m s\u00e1t.<\/span><\/p>\n

4. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng khai B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 h\u1eb1ng n\u0103m.<\/span><\/p>\n

5. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u00e1u (06) th\u00e1ng v\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p trong v\u00f2ng n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

6. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu c\u00f4ng khai th\u00f4ng tin t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 43. Ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng khai th\u00f4ng tin c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/b><\/p>\n

1. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 c\u00f4ng b\u1ed1 th\u00f4ng tin ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

M\u1ee5c 4. C\u00d4NG KHAI TH\u00d4NG TIN C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/b><\/p>\n

\u0110i\u1ec1u 44. N\u1ed9i dung c\u00f4ng khai th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Th\u1ef1c hi\u1ec7n c\u00f4ng khai K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 01 h\u1eb1ng n\u0103m.<\/span><\/p>\n

2. Th\u1ef1c hi\u1ec7n c\u00f4ng khai B\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t 10 ng\u00e0y sau khi Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i.<\/span><\/p>\n

3. Th\u1ef1c hi\u1ec7n c\u00f4ng khai B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t ng\u00e0y 30 th\u00e1ng 10 c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

4. Th\u1ef1c hi\u1ec7n c\u00f4ng khai B\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1eadm nh\u1ea5t ng\u00e0y 30 th\u00e1ng 10 c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

5. C\u0103n c\u1ee9 ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, ti\u1ebfn h\u00e0nh c\u00f4ng b\u1ed1 k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 45. Ph\u01b0\u01a1ng th\u1ee9c c\u00f4ng khai th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh m\u1edf chuy\u00ean m\u1ee5c \u201cC\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p\u201d tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 ti\u1ebfp nh\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng khai c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, B\u1ed9 T\u00e0i ch\u00ednh l\u1eadp m\u1ed9t h\u1ed9p th\u01b0 \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c \u0111\u1ec3 ti\u1ebfp nh\u1eadn th\u00f4ng tin c\u00f4ng khai do c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu g\u1eedi.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c c\u00f4ng khai th\u00f4ng tin kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1eddi h\u1ea1n v\u00ec nh\u1eefng l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng, B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 l\u00fd do t\u1ea1m ho\u00e3n c\u00f4ng khai v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin tr\u1edf l\u1ea1i. B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin ngay sau khi s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c ho\u1eb7c ngay sau khi h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u1ea1m ho\u00e3n c\u00f4ng khai th\u00f4ng tin.<\/span><\/p>\n

Ch\u01b0\u01a1ng VI<\/span><\/b><\/p>\n

KHEN TH\u01af\u1edeNG V\u00c0 X\u1eec L\u00dd VI PH\u1ea0M<\/span><\/b><\/p>\n

\u0110i\u1ec1u 46. Khen th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/b><\/p>\n

1. H\u1eb1ng n\u0103m c\u0103n c\u1ee9 v\u00e0o m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5, Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e9t chi th\u01b0\u1edfng t\u1eeb Qu\u1ef9 th\u01b0\u1edfng Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

a) Ho\u00e0n th\u00e0nh t\u1ed1t nhi\u1ec7m v\u1ee5: \u0110\u01b0\u1ee3c th\u01b0\u1edfng t\u1ed1i \u0111a 1,5 th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u1ee7a Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

b) Ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5: \u0110\u01b0\u1ee3c th\u01b0\u1edfng t\u1ed1i \u0111a 01 th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u1ee7a Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

c) Kh\u00f4ng ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5: Kh\u00f4ng \u0111\u01b0\u1ee3c chi th\u01b0\u1edfng.<\/span><\/p>\n

2. M\u1ee9c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 th\u01b0\u1edfng Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh m\u1ee9c th\u01b0\u1edfng cho Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 47. X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 h\u00ecnh th\u1ee9c k\u1ef7 lu\u1eadt<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/p>\n

C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu xem x\u00e9t m\u1ee9c \u0111\u1ed9, h\u1eadu qu\u1ea3 thi\u1ec7t h\u1ea1i \u0111\u1ebfn v\u1ed1n Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i doanh nghi\u1ec7p, quy\u1ebft \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c k\u1ef7 lu\u1eadt: Khi\u1ec3n tr\u00e1ch, c\u1ea3nh c\u00e1o, h\u1ea1 b\u1eadc l\u01b0\u01a1ng, bu\u1ed9c th\u00f4i vi\u1ec7c, c\u00e1ch ch\u1ee9c; quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng v\u00e0 c\u00e1c l\u1ee3i \u00edch kh\u00e1c \u0111\u1ed1i v\u1edbi Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p n\u1ebfu vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p, n\u1ed9p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang h\u1ea1n c\u00e1c b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu; n\u1ed9i dung b\u00e1o c\u00e1o kh\u00f4ng trung th\u1ef1c, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7;<\/span><\/p>\n

b) Kh\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u00fang th\u1eddi gian, \u0111\u00fang c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o, khuy\u1ebfn ngh\u1ecb, gi\u1ea3i ph\u00e1p c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p<\/span><\/p>\n

C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n c\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd vi ph\u1ea1m theo th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p do c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u1eed ho\u1eb7c \u1ee7y quy\u1ec1n n\u1ebfu vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p, n\u1ed9p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang h\u1ea1n c\u00e1c b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

b) Kh\u00f4ng \u0111\u00e1nh gi\u00e1 trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n

a) C\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh c\u00e1c h\u00ecnh th\u1ee9c k\u1ef7 lu\u1eadt khi\u1ec3n tr\u00e1ch, c\u1ea3nh c\u00e1o, mi\u1ec5n nhi\u1ec7m v\u00e0 c\u00e1ch ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ch\u1ee9c, Lu\u1eadt Vi\u00ean ch\u1ee9c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c li\u00ean quan th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu n\u1ebfu vi ph\u1ea1m m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

\u2013 Kh\u00f4ng th\u1ef1c hi\u1ec7n giao c\u00e1c ch\u1ec9 ti\u00eau x\u1ebfp lo\u1ea1i b\u1eb1ng v\u0103n b\u1ea3n \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u2013 Kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p do m\u00ecnh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/span><\/p>\n

\u2013 Kh\u00f4ng k\u1ecbp th\u1eddi \u0111\u01b0a ra c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ea5n ch\u1ec9nh v\u00e0 x\u1eed l\u00fd sai ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c kh\u00f4ng b\u00e1o c\u00e1o c\u01a1 quan c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n

\u2013 Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p cho c\u01a1 quan t\u00e0i ch\u00ednh theo th\u1eddi gian ho\u1eb7c n\u1ed9i dung quy \u0111\u1ecbnh.<\/span><\/p>\n

\u2013 Kh\u00f4ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 \u0111\u1ea1o c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c ki\u1ebfn ngh\u1ecb c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n v\u1ec1 vi\u1ec7c x\u1eed l\u00fd c\u00e1c sai ph\u1ea1m v\u00e0 bi\u1ec7n ph\u00e1p t\u0103ng c\u01b0\u1eddng gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n

\u2013 B\u00e1o c\u00e1o kh\u00f4ng trung th\u1ef1c k\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p do m\u00ecnh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc: C\u00f4ng b\u1ed1 h\u1eb1ng n\u0103m tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 n\u0103m ti\u1ebfp theo danh s\u00e1ch doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi vi ph\u1ea1m:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n vi\u1ec7c c\u00f4ng khai th\u00f4ng tin ch\u1eadm qu\u00e1 20 ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) N\u1ed9p B\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u00e0 x\u1ebfp lo\u1ea1i doanh nghi\u1ec7p ch\u1eadm qu\u00e1 20 ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng VII<\/span><\/b><\/p>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 48. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2015 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2016 tr\u1edf \u0111i; \u0111\u1ed3ng th\u1eddi thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 61\/2013\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc l\u00e0m ch\u1ee7 s\u1edf h\u1eefu v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Vi\u1ec7c c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh n\u0103m 2015 c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. Trong th\u1eddi gian 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c \u0111\u01a1n v\u1ecb l\u00e0m \u0111\u1ea7u m\u1ed1i th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o \u0111\u01a1n v\u1ecb \u0111\u1ea7u m\u1ed1i n\u00e0y c\u00f3 \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng c\u00e1n b\u1ed9 c\u00f3 chuy\u00ean m\u00f4n v\u1ec1 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 ki\u1ebfn th\u1ee9c v\u1ec1 ng\u00e0nh ngh\u1ec1 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 49. T\u1ed5 th\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec c\u00f9ng c\u00e1c B\u1ed9, ng\u00e0nh h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p c\u00e1c c\u01a1 quan li\u00ean quan th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p.<\/span><\/p>\n

3. C\u00f4ng ty m\u1eb9 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty, c\u00f4ng ty ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 \u2013 c\u00f4ng ty con c\u0103n c\u1ee9 v\u00e0o Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n quy ch\u1ebf gi\u00e1m s\u00e1t v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty con v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/p>\n

4. T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i c\u0103n c\u1ee9 v\u00e0o c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t c\u00e1c doanh nghi\u1ec7p thu\u1ed9c l\u0129nh v\u1ef1c m\u00ecnh qu\u1ea3n l\u00fd.<\/span><\/p>\n

5. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c Ch\u1ee7 t\u1ecbch c\u00f4ng ty, T\u1ed5ng Gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\n
\n<\/span><\/i><\/b>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n\u2013 Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n\u2013 H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n\u2013 H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n\u2013 \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh qu\u1ed1c gia;
\n\u2013 Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n\u2013 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\n\u2013 \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\n\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 Ban Ch\u1ec9 \u0111\u1ea1o 389 qu\u1ed1c gia;
\n\u2013 VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\n\u2013 L\u01b0u: VT, KTTH (3b).<\/span>\n<\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/span><\/b><\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\u00bb\u00a0Th\u00e0nh l\u1eadp chi nh\u00e1nh c\u00f4ng ty<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 87\/2015\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1: Gi\u00e1m s\u00e1t t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 x\u1ebfp lo\u1ea1i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc. Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc. C\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[139],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6541"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=6541"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/6541\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=6541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=6541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=6541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}