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[fc^BEiaiBl HOAN THIEN PHAP LUAT v l HOI DONG QUAN TRj CONG TY NIEM YET Phan Dang Hdi' Tom tdt: Ciing voi chiin luge chi dgo cdng ty Hdi ddng qudn tri chu yiu chiu trdch nhiem giam sat hiiu qud cong tdc qudn ly vd dem lgi lgi nhuan thod ddng cho cd ddng dong th&i ngan ngira xung dgt^ lgi ich vd cdn bdng ddi v&i cdc nhu cdu cgnh tranh cho cdng ty Bdi viit tap trung phdn lich cac van de bdt cap cdc quy dinh phdp lugt Viet Nam vi Hdi dong qudn tri ciia cdng ty niem yil^ vd de xuat mgi sd gidi phdp nhdm hodn thien phdp lugt vi Hdi ddng qudn tri cua cdng ty niem yit & Viet Nam Tir khoa: Hdi ddng qudn tri, Qudn tri cdng ty niem yit, Hodn thien phdp lugt Nhdn hdi: 25/11/2018; Hodn thdnh bien tap; 02/01/201; Duyet ddng: 17/01/2019 Abstract: Together with guiding corporate strategy, the board is chiefly responsible for monitoring managerial performance and achieving an adequate return for shareholders, while preventing conflicts of interest and balancing competing demands on the corporation The article analyzes Ihe inadequate issues surrounding Vietnamese law in management board in listed company and recommends some ' solutions to complete the system of Viemamese law on management board in listed company in Viet Nam Dale of receipt: 25/11/2018; Dale of revision: 02/01/201; Date of approval: 17/01/2019 Mdt Hdi ddng quan frj (HDQT) ddc lap, chuyen nghiep va hieu qua cd y nghTa dac biet quan frpng quan tri cdng ty (QTCT) Td chirc cd nhiem vu dg chign luge cho cdng ty, bao ve quygn lgi cita cac ed ddng va cac bgn lien quan, giam sat bg may didu hanh va eac hoat ddng tai chinh cita cdng ty- Xuat phat tir vj tri tmng tam cua minh md hinh QTCT, ciing that de hieu cac quy djnh phap Mat danh nhidu sy quan tam cho djnh che nay, dac biet la ddi vdi cdng ty nidm ygt (CTKY) Ben canh sy digu chinh ciia Luat doanh nghidp (LDN) nam 2014, Nghj dinh 71/2017/ND-CP 6/6/2017 vd quan trj cdng ty ap dung vdi cdng ty dai chimg va Thdng tu 95/2017/TT-BTC 22/9/2017 hudng dan mpt sd didu Nghi djnh 71/2017/ND-CP vg quan tri cdng ty ap dung vdi cdng ty dai chiing da dua kha nhidu cac ydu cau kbit khe danh cho HDQT ciia CTNY Cac quy dinh phap Mat ve HDQT ciia CTNY nhin chung da phan nao giai quyet duge nhirng van dg eo ban nhat ciia QTCT can didu chinh tren co sd fiep thu cac khuygn nghj ciia OECD va kinh nghiem cita nhigu qudc gia khae, Tuy nhign, bdn canh nhirng digm fign bp, cung khdng thg khdng cd nhimg van dd bat cap phat sinh ndi dung phap Mat cung nhu qua trinh thuc thi phap Mat Trdn co sd phan tich vigl dua mpt sd kien , cac van dd cdn tdn tai, nghj, dl xuit nhim hoan thien phap Mat vd HDQT CTNY d VietNam hien Ctf cau Hoi ddng quan tri Tliirnhdi, ve tinh da dgng Hdi ddng qudn tr Su da dang phan HDQT duge khuygn khich cac thdng le QTCT duge xem la lam giam riii ro "tu nhdm" va tang cudng tinh phan bien cua HDQT, Chii tich va/hay nhdm can bd dieu hanh cao cap, dd nang cao traeh nhiem eiia HDQT Sy da dang thg hien d viec cac vidn tham gia HDQT cd su da dang vg gidi tinh (han chi HDQT 100% la nam gidi), kinh nghiem, ky nang, dp tudi ciia HDQT Quy djnh phap Mat Viet Nam ydu cau CTNY can dam bao su can ddi giira cac vien cd kidn thiic va kinh ' nghiem vg phap Mat, tai chinh, ITnh vyc boat d kinh doanh ciia cdng ty va cd xet yeu td vg gidi' Tuy nhidn, tidu chuan vg "sy can ddi" lai khdng dirge quy dinh cu thi tai Nghj djnh 71/2017/ND-CP" 6/6/20 \ cung nhu Thdng tu 95/2017nT-BTC * 22/9/2017 Chinh vi tbl, cd thi thiy day la mdt'' quy djnh hgt sire ma hd va mang tinh tiiy nghi Didu eang thg hien rd hon qua thyc tl tai Sd Giao djch Chirng khoan Ha Ndi, 188/351 CTNY" cho bilt khdng cd vien HDQT la ntr^ ' Thac 3>>, Giang vien Khoa Luat - Hpc vien Ngan hang 2IFC (2010), Cdm mngOTCT, Tr.90 ^ Khoan Diiu 13 Nghj dinh 71/2017/ND-CP " Sd Giao dich Chirng khoan Ha Noi (2017), Chuong trinh ddnh gid chdt luang qudn In cong ly 2016- 2017 J So imi9 - Nam iliiT Mij-Oi Bon Theo kinh nghiem tai Australia, viec da dang hoa phin HDQT duoc cap quan ly nha nudc cung nhu cac ea quan diiu hanh thj trudng chiing khoan ciia Ausfralia chu trpng, dua mdt myc tieu rieng dl hudng dan cac cdng ty thyc hien da dang hoa phan HDQT, ddng thdi cung cap thdng lincaccdvandgtridnkbai viec duge hieu qua Da dang hoa cung dupc quy djnh chi tiet Bp nguyen tic QTCT ciia Sd giao djch chimg khoan Australia (ASX) va khuygn khich cac CTNY thuc hien Viet Nam CO thg ap dung cac kinh nghiem Bg quy tac QTCT ddi vdi CTNY^ dg tang cirong hon nira hoat ddng ciia HDQT QTCT rat quan trpng ddi vdi chit luong, hieu qua hoat dpng QTCT CTNY Sy tham gia ciia vien doe lap HDQTse dam bao eho tmh minh bach qua trinh td chirc va hoat ddng ciia CTNY, ngan ngira viec che giiu, bung bit cac thdng tin ligri quan din tinh hinh hoat ddng cua CTNY, cac giao djch cd diu hieu tu loi cd kha nang dan den nhimg sai pham, tdn that, anh hudng din quyin, lgi ich ciia cac ehu thi co lidn quan Qua dd, nang cao hieu qua boat ddng ciia HDQT va cai thign chit luong QTCT tai CTNY LDN nam 2014, Nghj dinh 71/2017/ND-CP 6/6/2017 dgu quy dinh ve quyin, nghTa vu cua Th^hai, ve cdc Uy ban/ Tieu ban thude HDQT vien HDQT Tuy nhjgn, cac van ban quy ciia CTNY pham phap Mat khdng cd bit ky quy djnh nao Theo quy djnh ciia Dieu 134 LDN, cdng ty cd rigng vg quygn, nghTa vu ciia vign ddc lap phSn CO thg iya chpn md hinh khdng cd Ban kidm HDQT, tir dd khdng thg hien duge sy khac biet vg soat ma thay vao dd la lap Ban kiem toan ndi quygn, nghTa vu giira vign ddc lap va cac bp tryc thupc HDQT Tuy nhign, dya trgn cac ndi vien khac ciia HDQT Viec thigu ving nhimg dung taiNghj djnh 71/20I7/ND-CPngay 6/6/2017 quy djnh ed thd dan dgn nhirng he luy anh vaThongtu 95/2017/TT-BTC 22/9/2017, hudng den nhan thtic vg vai tro, cung nhu hieu qua mac dti CO day du quy dinh vg Dai hdi ddng cd boat dpng ciia vign ddc lap HDQT co dong, HDQT va Ban kidm soat theo md hinh sd cau quan trj ciia CTNY Tir do, ed thg thay viec cd va nhung lai khdng xuat hien nhirng ndi dung nhiing quy djnh rigng ve quyen va nghTa vu ciia huong din ve Ban kiem toan ndi bg Tuong tu, vidn doe lap HDQT la thyc su can thigt, cd y HDQT cua CTl^lY cd the lap cac tigu ban hd nghTa vg nhieu mat nhu thay ddi nhan thirc, hidu trg hoat dgng cua HDQT la tieu ban nhan su, tieu biet cita cac chii thg vg vai tro cua vien ddc ban luong thudng va cac tidu ban khae^ Cung lap HDQT; nang cao hieu qua hoat ddng thuc te giongmgt sd qudc gia nhu Australia'', Anh^ , quy cita vign ddc lap HDQT ddi vdi hieu qua boat djnh thudc dang quy pham phap Mat tiiy nghi ddng QTCT CTNY Do vay, Nghi djnh vamang tinh khuyen nghj Mac dii vay, dd dam bao 7I/2017/ND-CPngay6/6/2017ngnbd sung cac ndi vice thuc hien phii hgp vdi thdng le qudc te, Bd quy dung mang tinh nguygn tac chung ve quygn va tac QTCT ddi vdi CTNY cin cd cac quy dinh nghia vu ciia vign ddc lap HDQT (ngoaicac huong dan vg vide lap tigu ban, traeh nhiem quyin va nghTa vu dupc quy djnh chung cho tat ca ciia timg tigu ban, traeh nhiem ciia vign cua cac vien HDQT), dac biet la cac quygn cita tieu ban hoac traeh nhiem ciia vidn ddc lap vign doe lap HDQT cac van dd sau: i) dirge cu phu traeh vl nhan sy, Mong thudng Giam sat hoat ddng cdng bd thdng tin ciia CTNY theo quy djnh cita phap Mat va dam bao vg tinh kip Thanh vien doc lap Hpi dong quan tri thdi, chinh xac ciia cac thdng tin duge cdng bd; ii) Tku nhat, vi thdm quyen vd trdch nhiem cua Tham gia vao qua trinh xay dyng ca che chi tra thii vien dpc lap HDQT Cac ly thuyit va thdng le tdt vl QTCT da lao cho cac vign HDQT, Ban kiim soat va khing djnh vai trd cua vidn ddc lap HDQT la Ban Giam ddc cua CTNY thdng qua viec tham gia * Theo thong tin tir phia Uy ban Chimg khoan Nha nudc, Bg quy tic QTCT se duge ban hanh vao cuoi nam 2018 Bao Dili tu Chiing khoan (2018), Viet Nam sip cd Bp quy tic quan M cong ty Cap nliat 8/10/2018 https://tinnhanhchungkhoan.vn/chung-khoan/viet-nam-sap"co-bo-qiiy-tac-quan-tri*cong-ty-244780.html 'Bieu ITNghj dinh 71/2017/ND-CP 'Australia Stock Exchange - ASX (2010), Corporate Governance Principles and Recommendalions with 2010 Amendments Recommendation 'London Stock Exchange (2008), Combined Code on Corporate Governance N vao iiy ban vg lucmg thudng; iii) Giam sat boat dgng cita ngudi quan ly, digu hanh tai CTNY frong viec quydt djnh cac van de lign quan ddn giao dich ciia nhirng ngudi va ngudi cd lien quan vdi CTNY, quyet djnh phan bd lgi nhuan ciia CTNY ^ Thu hai, ve dieu kiin, tiiu chudn cita thdnh viin doc lap HDQT Theo quy dinh tai Khoan Didu 151 LDN, vidn dpc lap HDQT la vien cd cac tigu chuan va dieu kien sau: i) Khdng phai la ngudi dang lam viec cho cdng ty, cdng ty cua cdng ty; khdng phai la ngudi da timg lam viec cho cdng ty, cdng ty ciia cdng ty it nhat frong 03 nam lien trudc do; ii) Khdng phai la ngudi dang hudng Mong, thii lao tir cdng ty, trir cac khoan phu cap ma vien HDQT duoc hudng theo quy dinh; iii) Khdng phai la ngudi cd vg hoac chdng, cha de, cha nudi, me dd, me nudi, de, nudi, anh rupt, chj rupt, em rupt la cd ddng Idn ciia cdng ty; la ngudi quan ly ciia cdng ty hoac cdng ty cita cdng ty; iv) Khdng phai la ngudi true tigp hoac gian tiep sd hiru it nhat % tdng sd cd phan cd quygn bieu quyit ciia cdng ty; v) Khdng phai la ngudi da tirng lam vign HDQT, BKS ciia cdng ty it nhat 05 nam lidn trudc dd.Cach xac dinh ve ca ban gidng vdi eac tidu chi cita cac td chirc qudc tg nhu OECD'", IFC" hay mdt sd qudc gia nhuMy,Anh'^ Viec dua tieu ehi dg xac djnh tinh dpc lap ciia vign dpc lap HDQT tai Digu 151 LDN nam 2014 la su cai each manh me tir viec higu sai ban chat va danh ddng ndi ham giira vien dpc lap HDQT va Vien HDQT khdng dieu hanh frong nhirng quy djnh trudc day Tuy nhidn, vide dinh nghTa vdi qua nhieu chi tiet cd the se gay khd higu, ddi khdng bao quat dupc hgt ygu td "ddc lap" ciia vign HDQT Vi vay, theo tac gia, trudc ngu cac frudng hgp loai trir vidn ddc lap, HDQT, can cd dinh nghTa vign ddc lap HDQT, cd the don gian nhu theo djnh nghTa ctia Hpi ddng cac Nha dau tu Td chirc (CII - The Coucil of Institutional Investors): "thdnh vien ddc lap la mdt cd nhdn md tucdch thdnh vien HDQT Id yeu Id nhat ket noi cd nhdn dy voi cdng ty"'K Djnh nghTa se neu bat duac ban chit ciia van dl, saudd, hoan toan co thd liet ke nhimg tnrdng hgp cu the cd the lam giam tinh chit ddc lap cua vign ddc lap HDQT Ddi vdi CTNY, Nghj dinh 71/2017/ND-CP 6/6/2017 cung khdng dua them cac ydu cau ddi vdi vign ddc lap HDQT khac so vdi LDN Neu so sanh vdi Thdng frr 121/2012/TT-BTC vl QTCT ap dung cho cdng ty dai chiing thi cd lg day la mot budc Mi vi?c lapphap thiiu ving rit nhiiu cac tidu chi can thidt da timg duge quy djnbfrongThdngMl21/20I2/TT-BTC Chinh vi vay, frong thdi gian tdi,Nghj dinh 71/2017/NDCP 6/6/2017 cin bd sung them 02 tieu chi sau ddi vdi vidn dpc lap HDQT frong cdng ty dai chung, CTNY, cu thi: i) Khdng lam viec tai cac td chiic cung cap djch vu tu vin phap Mat, kiem toan cho cdng ty hai (02) nam gin nhit; ii) Khdng phai la ddi tac hoac ngudi lien quan ciia ddi tac cd gia tri giao dich hang nam vdi cdng ty chiem tii ba muoi phan tram (30%) frd len tdng doanh thu hoac tdng gia tri hang hoa, dich vu mua vao ciia cdng ty hai (02) nam gan nhat Thir ba, ve nhiem ky ciia thdnh vien doe lap Hdi ddng qudn trj Khi cac vidn HDQT phuc vu du lau tai cdng ty, hp se cd thdi gian de hieu rd nhimg van de ciia cdng ty va boa nhap duge vdi van boa cdng ty Tuy nhidn, d chidu ngugc lai, mdt vien ddc lap HDQT nam giir chirc vu cang lau thi cang dg trd ngn thiiu khach quan va khdng cdn ddc lap tham gia vao cac quyit djnh ciia HDQT Chinh vi ly dd, theo thdng le qudc td, viec quy dinh vl nhiem ky ciia vien ddc lap HDQT la mdt ygu cau bat budc de dam bao hieu qua hoat dgng ciia vidn ddc lap HDQT Phap Mat Viet Nam Men hanh khdng dat nhung gidi han vl nhiem ky ciia cac vien HDQT, cu tbl, Khoan Didu 150 LDN quy djnh: "nhiem ky ciia ihdnh viin HDQT thdnh vien dgc ^ Le Trgng Dung (2017), Hodn thien phdp lugt vi thdnh vien dgc lap hgi ddng qudn tri cdng cdng ty dgi chung W Tap chi Dan chu & Phap luat '° G20/OECD (2015), Principles of Corporate Governance II IFC (2010), Cdm nang QTCT, Tr.l26 I- The London Stock Exchange (2008), The combined Code of Corporate Governance '^ Webiste of The Coucil of Institutional Investors - www.cii.oig o So /20i9 - Nam Uii?MiTdi B /|j HDQT Id khdng qud 05 ndm vd co thi duge bdu igi vai s6 nhi?m ky khdng hgn chi " Tuy nhidn, Diim d Khoan Dieu 151 LDN ve didu kien, tidu chu5n ciia vien ddc lap HDQT lai quy djnh ring vien dpc lap IffiQT khdng phai la nguiri da tung lam vidn HDQT cua cdng ty it nhit 05 nam lien frudc dd Nhu vay, sau nam [km giir vai frd, vien dpc lap HDQT duong nhien mat tinh dgc lap Thanh vien cd the duge de cii lai vdi vai frd ciia mdt vien HDQT nhung khong phai la vidn dgc lap HDQT ho|ic phai rdi khdi dpi ngu HDQT ciia cdng ty Quy djnh so sanh vdi cac qudc gia khac tren the gidi cd ve cdn chat che hon phap Mat Malaysia gidi ban nhiem ky ciia cac vien doe l{ip HDQT la nam; vidn dgc lap HDQT ddi voi CTNY d Phap khdng cdn tinh dpc lap nira sau 12 nam '* Co thg thay, quy djnh hien tai gidi ban nhiem ky cung nhu diiu kien ve thdi gian dam bao tinh dgc lap ciia vign dpc lap HDQT d Viet Nam hien la chua phii hgp, nhit la vdi thyc tg kho khan ciia cac CTNY loay hoay frong vide tim kigm vign dpc lap HDQT Trong Bao cao danh gia chit lugng QTCT ciia Sd Giao dich Chiing khoan Ha Ndi nam 2017, chi cd 22,5% CTNY dam bao duge sd lupng vien ddc lap HDQT la 1/5 Sd lugng CTNY dam bao du ty le it nhat 1/3 sd lugng vidn HDQT la ddc lap chi dat 12,54%" Theo tac gia, nen chang LDN can phai sira ddi theo hudng ndi rdng hon gidi han nhiem ky ciia vien ddc lap HDQT hoac Nghj djnh 71/2017/ND-CP 6/6/2017 cin cd nhimg quy dinh chi tiet hon vd van dd dg dam bao tinh kha thi ciia viec thuc hien quy dinh tren thuc tg De cu, bai nhiem vien Hoi ddng quan tri Thir nhat, ve quyin di cu ngu&i vdo Hdi ddng qudn tri Theo quy djnh cua Khoan Diiu 11 Nghj djnh 71/2017/ND-CP 6/6/2017, cd ddng, nhdm co liong sd hiru cd phin phd thdng thdi han lign tyc it nhat 06 thangdugc quyin dl eir ngudi vao HDQT Trong trudng hgp nay, neu nhu Khoan Dieu 114 LDN cd quy djnh cd ddng hoac nhdm cd ddng "s& huu tic 10% Idng so cd phdn phd thdng tr& lin th&i han lien tuc it nhdt thdng hodc mgt ty le khde nhd hon DLCT quy dinh " thi Nghj dinh 71/2017/ND-CP 6/6/2017 khdng dat ydu cau vg ty le cd phan phd thdng sd hiiu ma chi quan tam den thai han nam giir so co phin Trong dd, Diiu Id mau CTNY (quy djnh tai Thdng M 95/2017/TT-BTC 22/9/2017) da ggi y giam ty Id nam giir cd phan phd thdng xudng cdn 5% cua cd ddng, nhdm ed ddng dg cd eae quyin gidi ban theo Khoan Diiu 114 LDN (Khoan Dieu 12 Didu le mau) Xem xet cac ndi dung fren, cdthg thay su chua thdng nhat frong quy dinh vl digu kien ddi vdi cd ddng hoac nhdm cd ddng cd thi lien kit dh dl cu ngudi vao HDQT ciia CTNY Ve van de nay, cd quan diem hoan thien la: giii nguyen hoac giam ty Id nim giir cd phan phd thdng nam giu nhung bd thdi ban nam giu cd phan'^dl dam bao quydn cua cd ddng, nhdm cd ddng duac thyc bien lap tire (vi du nhu trudng hgp mdi lap, cd ddng mdi vao cdng ty) Tuy nhidn, theo quan diem tac gia, can giir nguyen thdi ban nam giii' cd phan, nhung nen giam ty le nam giir cd phan thdng taiNghj djnh 71/2017/ND-CP 6/6/2017 xudng cdn 5% de dam bao yeu cau ciia boat ddng QTCT ciing nhu fri tinh dac thu cua CTNY Ngoai ra, dg thue thi quygn ciing nhu nhijng quydn khac cua cd ddng thidu sd, co quan quan ly nha nudc can thigt lap co che tao digu kien cho cac cd ddng thigu sd lidn kgt lai, nhat la frong frudng hgp CTNY sd Mgng cd ddng nhieu keo theo su phan tan quygn sd hiru frong bd phan cd ddng thidu sd la rat Idn Thar hai, vi vdn de bdi nhiem thdnh vien Hdi ddng qudn tri NIU nhu cac quy dinh vd van dg mign nhiem vign HDQT la tuong doi rd rang va hgp ly thi cac quy djnh vg van dl mign nhiem vign HDQT lai tdn tai nhidu bat cap Khoan Didu 156 LDN quy djnh: vign HDQT cd the b| bai nhiem theo Nghj quygt ciia DHDCD, nhien khdng ed nhirng quy djnh ro rang vl co sd, dieu kien cho viec bai nhiem (Xem tiep trang 66) " Le VG Nam (2017), Phdp lugt vi qudn tri cong ty mem yit tren thi tnrdng chimg khodn Viet Nam, Nxb Dai hgc giaTPHCM,Tr.l26.' " So Giao dich Chiing khoan Ha Noi (2017), Chuong trinh ddnh gid chdt lugng qudn tri cdng ly2016- 2017 " V5 Thi H^ Linh (2015), Viec tiep nhdn cdc nguyen tdc QTCT ciia OECD phdp ludi quan tri CTNY cua Vie Luan van Thac sT Luat hoc, Khoa Luat - Dai hgc Qudc gia Ha Noi, Tr.95 •"•••""=""•" m% Igi Cy thi nhu vide cac quy djnh eua CISG khdng hiru hang hda la rit quan frong Tron§ sd do, d p bao triim mgi van dd phap ly cd lien quan den hgp bigt lidn quan din giai doan tiln hgp ddng, chuyen ddng MBHHQT Vi vay, dg nhimg hgp ddng nhu quyin sd hiru hang hda cin duge bd sung va dieu the dupc ky kgt va trien khai thuan lgi va an chinh theo hudng cu thi hda va bat nhjp duge cac toan vg phap ly, cac bgn ky ket hgp ddng van ddng each thirc bien dai giao kit va chuyen giao thai phai quan tam dgn cac ngudn Mat khac Chang bang hda hien dai Van de can phai ban, CISG khdng digu chinh: tracb nhiem eua cac duge lam rd nhim tranh nhirng lam tudng d ca ben giai doan dam phan; didu kien hieu lyc doanh nghiep lin chuydn gia phap ly, khien cac chu cua hgp ddng; van dd iiy quygn; van de thdi hidu; tbl chu quan viec tim higu va ap dung cac van de chuyen quygn sd hiru ciia hang hda Vi vay, van ban phap Mat cin thiet khac, va ket qua la cd ben canh CISG, van can mdt ngudn Mat khac (Mat thi bj dgng xay tranh chap lien quan din hgp qudc gia) de digu chinh cac van dd ma Cdng udc ddng MBHHQT ca da cd CISG Vidn khdng dd cap din De giai quyet van dl nay, Tdm lai, cd nhimg ban chi nhit djnh nhung Hgp ddng MBHHQT mau ciia Phdng Thuang mai khdng tbl phii nhan CISG mang lai nhirng co hpi to qudc tl ICC (in ban so 556 nam 1997 cua ICC) Idn vl kinh td cung nhu tac ddng tich eye den ggi y c|uy dinh didu khoan "Luat ap dung" khung phap Mat cac qudc gia vien gia hgp ddng nhu sau: "Bdt ky vdn de ndo liin quan nhap Khi VietNam da la vien ciia CISG, cac den hgp dong ndy md khdng duoc qui dinh mdt qui pham thyc chit duge thdng nhat hda trd cdch ro rdng hay ngdm hieu cdc diiu khodn ngudn dieu chinh ddi vdi cac ben lien quan cua hop ddng thi se duoc diiu chinh b&i Cdng uac hgp ddng MBHHQT Do do, viec lua chpn CISG se Vien cua Lien hgp qudc vi mua bdn hdng hod qudc giiip doanh nghiep Viet Nam giam thigu riii ro phap ti, vd neu nhirng vdn de dd cung khdng thudc ly, giam tranh chap phat sinh, tranh duge phai ap phgm vi dieu chinh ciia Cdng u&c thi se tham chiiu dung Mat nudc ngoai cac hgp ddng Hoac ngu t&i Lugt cua qudc gia noi ngir&i bdn dat tru sa kinh cd franh chap, CISG la dieu kien giiip giai quyet doanh" Nhu vay ed nghTa la, thdng thudng Mat tranh chip cac hgp ddng mua ban qudc td ap dung ddi vdi nhirng van dg chua duge digu thuan Igi hon cung nhu tang vi tbl frong giai quyit chinh tai CISG se ap dyng Mat qudc gia ngudi ban tranh chap Can phai nhan manh rang, nhimg Igi ddng try sd ich ndi trdn cd y nghTa rat Idn ddi vdi cac doanh nghidp vira va nhd tham gia vao cac boat dgng Cd thg nhiin thay, ddi vdi hgp ddng xuat khau kinh doanh qudc te Tuy nhidn, tinh chu dpng ciia ciia ben Viet Nam, viec quy dinh rd rang ve nhiing cac doanh nghiep se quydt djnh hieu qua thyc thg van dg tign hgp ddng (giai doan dam phan), hieu CO hgi neu tren./ lyc hgp ddng, iiy quyen, thdi hidu, chuyen quygn sd HOAN THIEN PHAP LUAT VE HOI DONG QUAN TRj CONG TY NIEM YET (Tiep theo trang 55) Vdi quy dinh bai nhiem vign HDQT hien hanh, se xay trucmg hgp lam dung quyen lyc ciia cac cd ddng kiem soat cdng ty - ngudi dai dien cho ed ddng, nhdm cd ddng thidu sd cdng ty bj cd ddng, nhdm cd ddng Idn bai nhiem, bat chap nhdm cd ddng thigu sd phan ddi Chinh vi vay, ndn chang, LDN can phai cd co sd, dieu kien va ly ro rang chii khdng ndn cho phep DHDCD cd thg bai nhiem vien HDQT bat cii liic nao dd tranh tinh frang Igi dyng quy dinh dd bai nhiem My tien'^ Quy djnh tai Khoan Digu 156 LDN cd the sira ddi theo hudng tuong tu Khoan Didu 169 LDN nhu sau: "Thdnh vien HDQTbi bai nhiem cdc trudng hgp sau day: a) Khdng hodn thdnh nhiem vu, edng viee duge phdn cdng;^ b) Vi phgm nghiem trgng hoae vi pham nhieu Idn nghia vu eua thdnh vien HDQT quy dinh cita L ugt ndy vd Diiu le cdng ty; c) Theo Nghi quyet ciia Dgi hdi ddng cd ddng"J ''' Vo'Ugoc Dao {20]5), So sdnh phdp luat QTCT CO phdn & Viet Nam vd Nhdt Bdn, LuSn van Thsic sy Lulth Luat - Dai hgc Quoc gia Ha Ngi ... sau: i) Khdng phai la ngudi dang lam viec cho cdng ty, cdng ty cua cdng ty; khdng phai la ngudi da timg lam viec cho cdng ty, cdng ty ciia cdng ty it nhat frong 03 nam lien trudc do; ii) Khdng... ciia cdng ty; la ngudi quan ly ciia cdng ty hoac cdng ty cita cdng ty; iv) Khdng phai la ngudi true tigp hoac gian tiep sd hiru it nhat % tdng sd cd phan cd quygn bieu quyit ciia cdng ty; v) Khdng... qudn trj Khi cac vidn HDQT phuc vu du lau tai cdng ty, hp se cd thdi gian de hieu rd nhimg van de ciia cdng ty va boa nhap duge vdi van boa cdng ty Tuy nhidn, d chidu ngugc lai, mdt vien ddc lap

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