Nhan dien cac to chirc phi loi nhuan 6^ Viet Nam hien Nguyen Thanh T h u y Tom tat: Cdc to chiec phi lpi nhudn a Viet Nam dai tie nhUng ndm 1990 du&i nhieu tin gpi nhu cdc quy, cdc hpi, cdc to chuc phi chinh phu (NGO), cde to chuc ddn su, v.v , hogt dpng mang tinh chdt phi lpi nhudn, sau ndy (tu ndm 2013) duoc gpi chinh thUc la cdc to chiic phi lpi nhudn Hien nay, cdc to chiec ndy dang thiiu mpt hdnh lang phdp ly ho tra phil hpp, dieu ndy dnh huang triec tiip t&i qud trinh hogt dpng vd phdt triin cua edc to chiie Cdc to chuc phi lai nhudn & Viet Nam hien nay, ddc biet la ede to chiec phi ehinh phu hogt dpng khd da dgng, dem lgi nhieu Ion ich cho suphdt triin ddt nu&e, the hi^n qua mpt so vai tro nhu: ho trpr tdi chinh, gidi quyet ede vdn de cpng dong, chia se kinh nghiem vd thong tin Tir khoa: Tfl chde xa hpi, Tfl chde phi lpi nhudn, Tfl chiic phi chinh phii Abstract: Non-profit organizations (NPOs) characterized by non-profit activities have emerged in Vietnam since the 1990s under a number of different names such as funds, associations, non-governmental organizations, civil society organizations, etc They have officially been known as non-profit organizations since 2013 However, there is a dearth of a legal framework for NPOs in Vietnam, which directly affect their operations and development These organizations, especially the group of nongovernmental ones, run a range of varied activities including financial support, community issues solving, knowledge and information sharing which benefit the national development process Keywords: Social Organization, Nonprofit Organization, Non-governmental Organization Md dau Ndra he thdng cae td chuc xa hpi, cdc to chuc phi lpi nhuan d Viet Nam hifln cdng md rpng vfl sfl lupng vd da dang frong cdc hinh thiic hoat dpng Cdc to chuc dupe biet dfln vdi nhiflu hinh thuc khac (nhu cac quy, hfli, v.v ), muc tieu chung la huomg tdi phdt trifln cpng dflng, dac trung la hoat dpng mang tinh chdt phi lpi nhudn C> Viet Nara, tu nam 2013 cac tfl chue moi chinh thuc dupe gpi la edc td chde phi lpi nhudn, mac du da doi tu nhihig nam 1990 (•' ThS., Vien Xa hfli hpc, Vi?n Han lam Khoa hgc xa J"^ "^"B dpng CUa cac tfl chuc phi loi hOiVi?t Nam; Email: thuynguyenxhh@gmail.com nhuan cac hoat dpng chuyfln biflt Th6ny fill dang gop phdn tao dyng syflndinh va phat frifln ciia xd hpi Tuy nhifln, vi the xa hpi cua cac tfl chde chua dupe danh gia cao ddn tdi sy dflng gflp dfli vdi cac chinh sdch phat trifln va giam sat hoat dflng cua doanh nghiflp va Nha nude chua tirong xung vdi khd nang cua hp (Vu Duy Phu, 2008) Cdc td chirc phi loi nhudn d Viet Nam hifln ciing chua thyc sy dupe eong nhdn va ho fro bdi mpt hdnh lang phap ly phii hpp, diflu tdc dpng va anh hudng khflng nhfl tdi boat dflng cua cac tfl chuc nay, tu dd dnh huflng mot each gidn tiflp tdi lpi ich cpng dflng Trfln ca sd tflng quan tai lieu, bdi viflt khdi quat vfl cac to chuc phi lpi nhudn d Vipt Nam hipn trfln ba khia canh: i) the chfl phap ly ho tip lap cac td ehiic phi loi nhudn; ii) quan niem vfl cac tfl chiic phi lpi nhudn; vd iii) vai tio cua cdc tfl chuc phi lpi nhuan frong phat trifln ddt nude Co' so* phap ly ciia viec lap cac to chuc phi loi nhuan Dfl cap tdi CO sd phap ly eiia viec lap cac to chiic phi lpi nhuan, tmdc het cdn dfl cap dfln CO sd phap ly cua viec lap hfli d Viet Nam, bdi day co thfl coi la tifln de quan trpng ddu tifln va ciing la co sd phdp ly CO lifln quan tryc tiflp tdi cac to chuc phi lpi nhuan d Viet Nam hien ttong bfli cdnh ludt phap chua dua mpt hanh lang phap ly phii hpp vdi dae tnmgriflngcua cac to chuc Tai Nghi dinh sfl 88/2003/ND-CP 30/7/2003 ciia Chinh phu, nguyfln tdc boat dpng cua cac hpi duoc quy dinh la: ty nguyfln, tir quan, ty ttang ttai kinh phi va chju frach nhiflm tmdc phap luat Tai Nghi dinh sfl 45/2010/ND-CP ngdy 21/4/2010 eiia Chinh phu, nguyfln tac (Diflu 3) da dupe bo sung la "khong vi mue dich lpi nhu|in", diflu dd dong nghTa voi quan diflm va myc dich boat dOng mang tinh chdt "phi lpi nhudn, lpi ich", huomg tdi phat trifln cflng dflng, phat trifln xa hpi Nghi dinh so 30/2012/ND-CP 12/4/2012 cua Chinh phii vfl tfl chuc, hoat dflng ciia quy xa hpi, quy td thifln co thfl coi la rapt van ban phdp ly gop phdn md rpng nhom doi tupng cac hpi, td chiic hoat dpng vi muc dich phi lpi nhuan Mpt frong nhung nguyfln tae ddu tien dupe dua la thdnh lap va hogt dpng khong vi lai nhuan (Diflu 4) vd cd tu each phap nhdn (tuong ty nhu vdi quy dinh tai Nghi dinh sfl 45/2010/ ND-CP 21/4/2010 cua Chinh phii) Ciing theo cac Nghi dinh sfl 45/2010/NDCP 21/4/2010, Nghi dinh sfl 30/2012/ ND-CP 12/4/2012 ciia Chinh phu hay Thflng hr sfl 11/2010/TT-BNV 26/11/2010 va Thflng tii sfl 02/2013/TTBNV 10/4/2013 ciia Bp Npi vu thi nhung hpi, to chuc hoat dpng vdi muc dich phi lpi nhudn nhung khong ed tu cdch phap nhan khdng nam tiong quy dinh mpt khia canh khdc, Nghi dinh sd 12/2012/NDCP ngdy 1/3/2012 cua Chinh phu vfl ddng ky va qudn ly boat dpng cua cdc tfl chiic phi lpi nhudn nude ngoai tai Viet Nam tiflp tuc eho thay sy quan tdra tdi cac nhflm, cac tfl chuc dupe thdnh lap vdi muc dich phi lpi nhudn Dfln nam 2013, Nghi dinh sfl 116/2013/ ND-CP 4/10/2013 cua Chinh phu duoc ban hanh da khang dinh sy tfln tai mpt each chinh thiic cua cac to chiic phi lpi nhudn d Viet Nam Theo do, tfl chue phi lpi nhuan dupe thdnh lap dudi cdc hinh thdc sau: NGO nude ngoai, quy xa hpi, quy tir Rhan dien cac td churc phi lpi nhuan thien Nghi dinh ndy da tao co sd phap ly quan tipng giup hinh vd thuc day sy phat trifln mpt each chinh danh ciia cac td chiic phi lpi nhudn tai Viflt Nam Quan niem ve to chirc phi Ipi nhuan Theo nghifln ciiu ciia Brian Tomlison, Canada AidWatch (2013), td chuc xa hpi cfl thfl dupe dinh nghTa bao gdm todn bfl nhiing tfl ehiic phi thuong mai va phi chinh phu (loai tni nhung tfl chuc xdy dyng mfl hinh theo hinh thuc huyflt thong) To chue xa hpi bao gom nhiing tfl chiic dupe lap theo hinh thai cpng dong dan cu vd hpi nhom ldng xa, hpi nong dan, cac tfl chuc niflm tin - ton gido, lifln doan lao dpng, tfl hpp tac, hpi nhom chuyfln mdn, hiep hpi thuong mai, cac vifln nghifln ciiu dpc lap hay cac co quan tmyfln thong phi lpi nhudn Vdi quan niflm ndy, tinh phi thuang mai, phi lpi nhudn, khong nha nude va boat dflng frong mpt khflng gian cdng cflng co thfl coi la dac trung co ban ciia cac tfl chde xa hpi Diflu d6 dong nghia vdi quan diflm cho rang tinh phi lpi nhudn cd the coi la ddc trung quan frpng vd chu yflu ciia cac to chiic xa hpi Nhu vdy, to chiec phi lpi nhudn CO the coi la mpt phdn hoae la chinh bdn thdn cde to chiec xd hpi & mpt chimg muc ndo Luat Tu thifln nude Cong hoa nhan dan Tmng Hoa nam 2016 cong nhan danh nghTa hoat dpng vi lpi ich cflng cpng cho hai nhom to chuc: To chiec xd hpi - phuc loi vd To ehiic phi lai nhudn - phuc lai (Diflu 10) Theo do, To chuc x a h p i - phiic lpi bao gflm quy, tfl chuc tir thifln hoac tfl chue cpng dong khac dupe lap theo phap ludt va boat dpng nham tang cuomg phiic lpi cflng cpng To chuc phi lpi nhudn - phiic lpi la hinh thiic to chuc, vifln hoat 37 dpng linh vyc giao dye, nghifln ciiu khoa hpc, sdc khoe cdng cong, thuflc chua benh dupe lap theo phap luat ciing boat dpng nhdm tang cuomg phuc lpi cflng cpng Theo quan niflra thi to chuc phi loi nhudn Id cdc to chiec hogt dpng v&i muc tiiu hu&ng t&i cpng dong, ddm bdo vd tdng cu&ng phiic lai cong cpng cho mpi nguai ddn Tmdc Nghi dinh sfl 116/2013/ND/ CP cua Chinh phii Viet Nam dupe ban hanh, dua ttfln nhiflu quy dinh dieu chinh viec lap vd hoat dpng cua cac tfl chiic CO myc dich phi lpi nhuan ciing nhu ban chat cua cac tfl chuc xa hpi, ed thfl thdy cdc loai hinh tfl chuc phi lpi nhudn bao gflm: C a sd bdo ttp xa hpi (bao gom cac ca sd nha nude thanti lap va tu nhan); Quy xd hpi va quy tu thifln; Hpi; Td chuc khoa hpc va cflng nghe; NGO quflc tfl (Lin, 2012) Doanh nghiflp xa hpi ciing co the eoi la mpt hinh thiic cua to chuc phi lpi nhudn Theo do, hai yflu td quan trpng dfl nhin sy khac biflt giiia doanh nghiflp xa hfli va doanh nghiflp thuong mai la: i) Myc tiflu hoat dflng chinh nhdm giai quyet vdn de xd hpi, moi trudng, vi lpi ich cpng dong; ii) Su dung it nhat % tong lpi nhudn hang ndm cua doanh nghiflp dfl tai ddu tu nham thye hifln mue tiflu xa hpi, moi tmong nhu da dang ky Nghifln ciiu cua Bui Quang Dung (2012) chi rang, cac to chuc thuflc khu vyc phi lpi nhudn se tao mpt tfl xa hfli riflng, khac han vdi nhiing tfl theo dufli myc tiflu quyfln lye nha nude hoac lpi nhudn thi tmdng; to phi lpi nhuan dupe gpi la "xa hpi dan sy" Vdi quan niflm nhu vdy, co vfl nhu cdc td chiec phi lpi nhuan chinh Id nhiing thdnh to cdu tgo nen Thdng tin Khoa hoc xa hpi so 11.201S cdi gpi Id xd hpi ddn su hay la khu vuc ddn su a Viet Nam hiin Tir ndm 2013, vdi sy ddi cua Nghi dinh sfl 116/2013/ND-CP cua Chinh phu, tfl chde phi lpi nhuan dupe dinh nghTa la phdp nhdn hogc to chirc cd hogt dpng chinh Id huy dpng hoae phdn bd vdn eho ede muc dich tie thien tdn gido, vdn hda, gido due, xa hoi hogc muc dich tuang tu, khong vi muc dich lai nhudn, bao gom NGO nu&c ngodi quyxd hoi, quy tu thiin thdnh lap vd hogt dpng theo phdp lugt Viet Nam Quan niflm da dua hinh dung rapt each ehinh thuc dau tifln vfl he thflng tfl chiic phi lpi nhudn d Viet Nam hifln Tii edc quan niflm trfln, ehiing tfli cho rang: to ehiic phi lai nhudn Id nhicng to chiec quy, hpi, ca s& bdo tra xd hpi, cdc to chiic khoa hpc vd cdng nghe, NGO hay cdc doanh nghiip xd hpi Cdc to chiec ndy ddng ky tu cdch phdp nhdn vd hogt dpng v&i muc tieu vi xa hpi, khong bao hdm lpi ich cd nhdn md hu&ng t&i lai ich tap thi, lai ich xd hpi ldy muc tiiu phdt trien xd hpi, phdt triin cpng dong de dinh huong cho hogt dpng cua minh Vai tro ciia cac to chirc phi lpi nhuan h3 trgr phat trien d Viet Nam hien nay: trudng hpp cac to chuc phi chinh phu Hifln nay, cac tfl chuc phi lpi nhuan dang cang phat trifln vdi nhieu linh vyc boat dpng: van dpng ung hp nhdn quyfln va bao ve mfli tmcmg, hoat dpng nham chdm diit bao lyc dfli vdi phy nu vd trfl em, hfl trp ngucri ngheo, phdt trifln van hfla, giao dye, cham soc siic khfle, Cac NGO thuong dupe coi la cac tfl chue phi lpi nhudn cam kflt eho su phat trien ehung cua quflc gia, vdi tipng tdm cung cdp dich vu va hoat dpng tinh nguyen (ADB, 2011) day, chiing toi tap trung tim hiflu vfl rapt frong sd cdc lo^i hinh to chiic phi lpi nhusin - la cde NGO CJ Viet Nam hipn ed loai hinh NGO gflm: NGO nu&e vd NGO qudc ti hogt dpng tgi Viet Nam Cac NGO ttong nude t^p tnmg vao ITnh vyc phdt trifln thuong CO try sd d cac thi va thyc hifln cac vai ttd khac Cae NGO quflc tfl tai Viet Nam ddng vai frd ro hon vfl cung cdp dich vu chuyfln nganh va ky thuat so voi cdc nude khac, dieu ciing phan anh sy ghi nhan vai frd bd sung cua cac tfl chde bfln canh ehinh phu vd cdc to chiic qudn ehiing (ADB, 2011) Vai tro eua cdc NGO frong hd trp phat trifln d Viet Nam hifln dupe thfl hien d mpt sfl mat sau: a) Vai tro ho tra tdi chinh Hoat dpng ho tip tai chinh cua cac NGO chu yflu dien thflng qua cac NGO quflc tfl, bfln canh la sy phfli hpp giua cac NGO frong nude va cac NGO quflc tfl Sfl lupng cac N G O quflc tfl co quan he vdi Viet Nam tang tu 500 td chiic (nam 2003) Ifln 990 tfl chde (nam 2013) vdi han 28.000 dy dn dupe trifln khai frfln tong gia tri gidi ngdn dat gan 2,4 ty USD Gia tri vien trp cua cac N G O qudc tfl d Viet Nam tang len tren 100 tripu USD giai doan tu nam 2004 dfln thang 4/2017 vdi tflng kinh phi hon ty USD va khoang gin 30.000 du an Trong tong so gan 1.000 NGO qudc tfl (tinh dfln thang 4/2017) hoat dpng d Viet Nara, co tdi , % giii vai tro hfl trp tai chinh, han 58,2% co vai trd hfl trp ky thuat va gdn 52,2 % giii vai tid hfl trp phuang phap (Pham Thi Thanh Binh, 2018) Shbn dign cac t6 chtjrc phi Ipi nhu^n Cd thfl thdy, ho tip tdi chinh la rapt tiong cae kflnh hoat dpng chinh cua cdc NGO quflc tfl d Viet Nam hifln Tuy vay, viec Viet Nam chinh thiic tid thdnh mpt nude ed muc thu nhdp tmng binh ciing se tac dpng dfln ngudn ngdn sdch cua eae NGO, dac biflt la cac NGO quflc tfl Sy thay dfli cfl thfl ddn dfln sy nit lui cua mpt sd nha tai fro chu frpng vao ddi ngheo (ADB, 2011) Diflu dd cung khien cac NGO quflc tfl phai thay ddi each tiflp can cdc dong vfln bang each thiflt lap cac quan he hop tac song phuang vdi khu vyc tu nhdn dfl frd cdc doanh nghiflp xa hpi vdi vai fro cung cap dich vu tu van Hp co thfl tifln hanh phdi hpp voi cac NGO nude thyc hifln cdc dy an phat trifln cpng dflng b) Vai tro ho tro gidi quyet cdc vdn de cpng dong Cac N G O cho thdy hp dang tich eye tham gia van dpng nhdra tao thay dfli tich cyc xa hpi, bao vfl quyfln va sdc khoe cho cflng dflng Cd thfl kfl dfln nhu: Hoat dpng van dpng ngudi ddn hpc ehii Thai cua Tmng tdm vi sy phat tiifln ben vung mien mii; Hoat dpng van dpng ngimg sir dyng Amiang ciia Lifln rainh van 39 nam 2020'**; Bd ludt Dan sy nam 2015 da cflng nhan quyfln chuyfln gidi rapt khia canh khac, boat dpng ciia cac NGO gdp phan lam thay doi thai dp cua cpng dflng, xa hpi theo hudng tich cyc hom (CEPEW&ISEE,2015) Cae NGO, dac biflt la cdc NGO quflc te da thfl hifln vai tid cdu fro nhdn dao, cung cdp tin dyng, hoac xay dyng ca sd tang ndng thfln, v.v (Pham Thi Thanh Binh, 2018) Cdc td chiic nhdn manh vao viec huy dpng va tao siic manh cho ngudi ngheo va nhiing ngudi bi thipt thdi bdo vp cae quyfln cua minh, thye hifln chuang trinh cho ngudi ngheo, dac biflt la dfli vdi phu nii va frfl em (Aetionaid, 2015) c) Vai tro chia si kinh nghiem, thong tin Ngudi ta biflt dfln cac NGO thflng qua cac vai frd nhu chia se thong tin, kinh nghiflra, phuang phdp thyc hifln cung nhu cdch thlic xay dyng cac chuang trinh, chinh sdch, kifln tiuic ho trp ngudi ddn, cflng dflng, v.v Cd the kfl den nhu: To chiic quflc tfl Oxfara dong gdp trye tiflp cho viec xdy dyng Chuang trinh 135 eua Uy ban Ddn t§c va chinh sach trp cap xa hpi cua Bp Lao dpng, Thuang binh va Xa hpi; Uy ban cdng tae vfl cac td chuc phi chinh dpng chinh sdch ngimg sir dung Amiang; Hoat dpng van dflng cho quyfln cua cpng dflng ngudi dflng tinh, song tinh, chuyfln gidi; v.v O nhirng muc dp nhdt dinh, cae cudc van dpng da tao nhiing thay dfli vfl mat chinh sach Cy thfl la: Bp Giao due va Dao tao da cd Thflng tu sfl 46/2014/TT-BGDDT 23/12/2014 vfl vice "Ban hdnh chuong trinh tiflng Thai cdp tiflu hpc"; Viet Nam da bo phiflu trdng viec cam su dung amiang trang vao *'' Nam 2007, Vi?t Nam bat dau tham gia Cong uoc Rotterdam ve thu tuc thoa thuan thong b^o truoc doi voi mgt so hoa chSt vi thuoc bao v? thyc vat nguy hai thuong mai quoe te nhara bao v? siic khoe nguoi va moi trucmg Cong uoc da dua amiang n§u va xanh VEio Phu luc III - cac hoa chat dgc hai, nhimg chua dua amiang tr5ng vao, CO 7/154 quoe gia chua dong thuSn (trong c6 Vi?t Nam) Tu nam 2013 den 2015, co nhieu y ki6n cua cac bg, nganh, cac to chiic chinh tri - xa hoi va cac nha khoa hpc nuac, Chinh phii da dong y de Viet Nam bo phieu tr5ng tai Hoi nghi Rotterdam 2015 (V Han, 2017) 40 phu nude ngoai (PATH) tham gia vao viee xdy dyng Ludt Phong, chflng HfV; (Phara Thi Thanh Binh, 2018); Trung tam Bdo tfln sinh vdt bien va Phatfriflncpng dflng cung cdp mpt sfl kifln thiie, ky nang lien quan khdc cho cpng dflng nhu: ky nang nuoi cay san hd, diflu fra ngufln loi thuy san, ky ndng thu nhdp thflng tin (Nguyen Thu Hue, 2008); v.v Mot sfl kflt qua td hoat dpng ho frp chia se kinh nghiflm, thflng tin cua cae NGO cho thdy tinh hieu qud cua cdc tfl chiie ttong hoat ddng la kha ro Tuy nhifln, dae trung eua cdc to chde Id khflng thfl co cac danh gia ban ddu cung nhu han chfl ve khd nang sdu sat tryc tiflp voi ngudi ddn (nhu cdc chuong trinh myc tiflu quflc gia) nfln sy phdi hop giiia cac NGO vdi cac ca quan, ban ngdnh tiong viec xdy dyng cdc chuong trinh, chinh sdch la hflt sdc phu hpp va dem lai hiflu qud cho boat dpng Viec cac co quan nha nude tan dyng cac kinh nghiflm hay thflng tin ma cac NGO CO dupe la hd ttp can thiflt va hiru ich ttong quafrinhxdy dyng chinh sdch Ngoai ra, cac NGO quflc tfl dang efl xu hudng tdng cuong van dpng va xdy dyng cac tfl chuc dia phuong Diflu dfl ddng nghTa vdi viec cde tfl chuc ndy se md rflng, tang cudng lifln kflt nhiflu ban voi cdc NGO nude va khu vyc tu nhdn Khi dfl eae NGO va cac nhflm td chuc khac se co nhiflu ea hpi tham gia cac chuang trinh, dy an Ket luan ThPng tin Khoa hpc xa hpi sO 11.201S due, gidm ngheo, mdi tmomg, giam sat vd phdn bien xa hpi, v.v Tuy nhien, viec cae tfl chiic phi loi nhudn thiflu mpt hanh lang phap ly phu hpp vdi minh thyc sy cd tdc ddng toi sy hinh va phat trifln ciia cac tfl chiic Chinh vi vgy md cho dfln nay, mac dli khdi niflm vfl to chiic phi lpi nhudn da ddi, nhung chua cd cac thiflt che di kera voi cdc quy dinh vfl dac trung, each thlic hoat dpng, v.v cda cac tfl chue Quy rad va miie dp hoat dpng cua cac to chuc van se bi anh hucmg raa yflu to chinh danh cung voi cde quy dinh cy the eua rapt loai hinh hoat dpng chua dupe eong nhdn mpt each chinh thiic cae van ban phdp quy Bcfi vay, xay dyng mpt hanh lang phap ly phu hpp cho cac tfl chde hoat dpng va phat trifln Id viec cdn thiet tiong thod gian toi Vi thfl cua cdc tfl chiic phi lpi nhudn chua dupe danh gid phu hop voi sy ddng gop cua cac cac td ehiic nay, dieu dat vdn de md rpng va nang cao vi thfl cua eae tfl chuc phi lpi nhudn hifln Thuc te cho thdy khd nang thu hut nguoi ddn eua cac td chde phi lpi nhuan ndi chung va cac NGO ndi riflng chua thyc sy duoc nhu mong muon Diflu dd doi hoi cae to chiic phi lpi nhuan can ddu tu va nang cao vi thfl, vai tio cua minh bang viec: ndng cao chdt lupng boat dflng cac chuang trinh/dy an, md r$ng so lupng tham gia vao cac chucmg tiinh/dy an; tang cudng lifln kflt giiia cac to chiictiongcdc hoat dpng trifln khai; cfl chien lupc thu hut sy tham gia cua ngudi dan vd cpng ddngfrongcdc hoat dpng ciia tfl chuc, v.v a Sy ddi va phatfriflneiia cac tfl chiic phi loi nhudn noi chung va cae NGO noi riflng la rapt diflu edn thiflt nhdm ho fro ngudi dan hudng tdi phat trifln cpng dflng Tai lifu tham khao Cac to ehiic cho thdy sy da dang frong Aetionaid (2015), Nhdm phdt trien cpng cac ITnh vyc hoat ddng ciia minh nhu giao ddng hpc hoi tie qud khu Ha Npi iUitn dien cac t^ chyc phi 10 nhuan ADB (2011), Bdo edo torn tat vi xd hpi ddn su Vi^t Nam, Ha Npi Pham Thi Thanh Binh (2018), Vai trd ciia edc NGO quoe te (INGOs) phdt trien kinh te Viet Nam, http://dang congsan.vn/xa-hoi/vai-tio-cua-to-ehucphi-chinh-phu-quoc-te-ingos-tiong-phat -trien-kinh-te-viet-nam-470152.html Brian Tomlinson & Canada AidWatch (2013), Working with civil society on foreign aid - Possibilities for South South Cooperation?, https://issuu eom/undp/docs/working_with_civil_ society_in_forei/2 CEPEW & ISEE (2015), Vgn dpng vd chien lucre van dpng cua edc NGO Viet Nam, http://isee.org.vn/Content/Horae/ Library/49 5/van-dong-va-chi en-luocvan-dong-cua-cac-to-chuc-phi-chinhphu-viet-nam.pdf Biii Quang Dung (2012), "Cac to chue va lifln kflt xa hpi ty nguyfln d nong thfln" Tap chi Nghiin cim Con ngu&i, so (63) 2012 V Han (2017), Kien nghi ngung sudung amiang trdng dpc hgi vdo ndm 2020, http://cand.com.vii/doanh-nghiep/Kien -nghi-ngung-su-dung-amiang-trang -doc-hai-vao-nam-2020-439264/ 41 Nguyfln Thu Hup (2008), Vai tro cua cdc NGO su nghiip phdt trien kinh ti bien - bdi hpc tic MCD, http://www vusta.vn/vi/news/Trao-doi-Thao-luan/ Vai-tio-cua-cac-to-ehuc-phi-Chinh-phu -trong-su-nghiep-phat-trien-kinh-tebien-bai-hoc-m-MCD-21539.httnl Lin (2012), Bdn ghi nh&: Hogt dpng gdy quy cda cdc to chirc phi lpi nhudn theo ludt Met Nam, Center for Comraunity Development, YKVN 10 Vu Duy Phu (2008), Xa hpi ddn sic: mpt so van de chpn lpc Nxb Tri thiic, Ha Npi 11 Vipn Hdn ldm Khoa hpc xa hfli Viet Nam (2010), Cas& ly ludn vd thuc tiin cda sir hinh thdnh vd phdt triin xd hpi ddn Slf dinh huong xd hpi chu nghia & Vi^t Nam giai dogn 2011-2020, HaNoi 12 Cac Nghi dinh cua Chinh phu: so 88/2003/ND-CP 30/7/2003; sd 45/2010/ND-CP ngdy 21/4/2010; sfl 30/2012/ND-CP 12/4/2012; so 12/2012/ND-CP 1/3/2012; sd 116/2013/ND-CP 4/10/2013 Cac Thflng tu ciia Bp Nfli vu: so 11/2010/ TT-BNV 26/11/2010; sfl 02/2013/ TT-BNV 10/4/2013 ... dpng cua minh Vai tro ciia cac to chirc phi lpi nhuan h3 trgr phat trien d Viet Nam hien nay: trudng hpp cac to chuc phi chinh phu Hifln nay, cac tfl chuc phi lpi nhuan dang cang phat trifln vdi... chuc phi lpi nhudn d Vipt Nam hipn trfln ba khia canh: i) the chfl phap ly ho tip lap cac td ehiic phi loi nhudn; ii) quan niem vfl cac tfl chiic phi lpi nhudn; vd iii) vai tio cua cdc tfl chuc phi. .. thuSn (trong c6 Vi?t Nam) Tu nam 2013 den 2015, co nhieu y ki6n cua cac bg, nganh, cac to chiic chinh tri - xa hoi va cac nha khoa hpc nuac, Chinh phii da dong y de Viet Nam bo phieu tr5ng tai Hoi