Giải pháp cơ bản nhằm nâng cao hiệu quả sử dụng vốn đầu tư phát triển trong các doanh nghiệp công nghiệp quốc phòng làm kinh tế

BO GIAO DUC VA DAO TAO TRtONG DAI HOC KINH TE QUOC DAN J ■ XX- OAN TAiVt a JP*S - 3-* I I ~ Ten d£ tai: ” Giai phap cct ban nham nang cao hieu qua sir dung von dau tu phat trien cac doanh nghiep cong nghiep quoc phong lam kinh te" Nganh: Kinh t£ Chuy£n nganh: Kinh t£ Cong nghiep LU AN VAN THAC SY KINH TE Can bo hirdng dan: Ho va t£n: L£ Van Tam Hoc ham - Hoc vi: PGS - TS Don vi cong tac: Trudng Dai hoc Kinh tdQuoc dan riM TL.Tr 7M;, I WOWClUn Ml -1 uXx wu< j HA NQI - 2000 Toi xin chan cam on sir hudng d£n, chi bao tan tinh cua PGS-TS Le Van Tam cung cac thay, cd giao hoi dong, Khoa sau dai hoc, Khoa Quan tri kinh doanh cong nghiep va Xay dung co ban, cac Khoa va Bo mon chuyen nganh Truong dai hoc Kinh te quoc dan, cac nha khoa hoc, cac dong nghiep va ban be da giup toi qua trinh hoc tap Toi cung xin chan cam on tac gia cua cac cong trinh nghien curu, cac giao trinh hoc tap, cac sach, bao, tap chi chuyen nganh da cho toi nguon tu lieu phong phu, quy bau de toi hoan ban luan van LUAN AN THACSYKHOA HOCKINH I'd NAM2000 MUC LUC Trang Phan mor dau Tfnh cap thidt cua dC tai: - Muc dich nghiCn ciru cua luan van: - Doi tupng va pham vi nghidn cuu: - Phuong phap nghi&n cuu: - Nhung dong gop cua luan van: - Kdt cau cua luan van: Chuong I -Ly luan cor ban vd von DTPT va hieu qua su dung von DTPT: 1.1- Von dau tu phat tridn va hieu qua su dung von dau tu phat tridn: 1.1.1- Khai nien vd von dau tu phat tridn va hieu qua su dung von DTPT: 1.1.2- Vai tro cua viec su dung co hieu qua von dau tu phat tridn: 1.1.2.1- Day nhanh toe tang tirdng va phat tridn kinh tddatnu&c: 1.1.2.2- Chuydn dich cor cau kinh td 1.1.2.3- Tang cuung tidm nangkhoa hoc cdngnghe datnudc: 1.1.2.4- Cai thien can can toan qudc td: 1.1.2.4- Tao th&n cong an vid: lam cho ngudi lao dong: 1.2- Cac nhan to anh hudng ddn hieu qua su dung von DTPT: 1.2.1- Chu truong dau tu, lira chon phuong an dau tu: 1.2.2- Cong tac quan ly dau tu xay dung: 1.2.3- Yd'u to ngudi: 1.2.4- Ydu to tai chinh: 1.2.5- Cac ydu to dau vao khac cua du an: 1.2.6- Cac ydu to dau cua du an: 1.2.7- Cac chinh sach kinh td vi mo cua chinh phu: 1.3- Cac nguydn tac co ban danh gia hieu qua sir dung von DTPT: 1.3.1- Nguydn tac bao toan von va dat muc tidu dau tir 1.3.2- Nguydn tac thong nhat loi ich: 1.3.3- Nguydn tac vd tinh khoa hoc, chinh xac: 1.4- Cac chi t iOu co ban danh gia hieu qua su dung von dau tu phat tridn: 1.4.1- Chi So ICOR: ' 1.4.2- Mure san xuat cua von dau tir 1.4.3- Mire sinh ldi cua von dau tu (Mi): 1.4.4- He So thu hoi von (Ti): 1.4.5- Didm hoa von: 1.4.6- Chi tidu lao dong co viec lam (Hj): 1.4.7- He So thang du tidu dung cua von dau tu (Pi): 1.4.8- Mire nop ngan sach cua von dau tu (Gi): 1.5- Dac trirng hieu qua sir dung von DTPT dr cac doanh nghiep CNQP thuoc Tong cue CNQP 2 2 3 7 10 11 11 11 12 12 13 13 14 14 14 15 15 15 15 15 15 16 16 16 17 18 19 19 19 NAM2000 LUANAN THAC SY KHOA HOC KINH Tff Chuang Il-Phan tfch hieu qua sir dung von dau tu phat tridn dr cac doanh nghiep cong nghiep Quoc phong lam kinh td 22 2.1 -Gidd thieu cac doanh nghiep cong nghiep Quoc phong lam kinh t£: 22 2.1.1- Qua trinh hinh va phat tridn: 22 2.1.2- Phan loai cac doanh nghiep CNQP lam kinh t& 26 2.1.3- Nhung dac didm co ban cua cac doanh nghiep thuoc Tong cue CNQP: 27 2.2- Phan tfch thuc (rang hieu qua su dung von dau tu phat tridn cua cac doanh nghiep thuoc Tong cue CNQP thod ky 19901999: 32 2.2.1- Phan tfch thuc trang von DTPT toan Tong cue thod ky 1990-1999: 32 2.2.2- Phan tfch von DTPT mot So chuyOn nganh chfnh thod ky 1990-1999: 36 2.2.2.1- ChuyOn nganh ccrkhf: 36 2.2.2.2- Chuyhn nganh hoa chat: 38 2.2.2.3- ChuyOn nganh vat lieu xay dung: 41 2.2.3- Phan tfch von dau tu phat tridn dr mot So doanh nghiep didn hinh: 43 2.2.3.1- Phan tfch von dau tuphat tridn 6cong ty ccrdien 91: 43 2.2.3.2- Phan tfch von dau tuphat tridn d Cong tyhoa chat 13: 45 2.2.3.3- Phan tfch von dau tuphat tridn d Cong tyxi mang 18: 46 2.2.4- Phan tfch hieu qua sir dung von dau tu phat tridn dr cac doanh nghiep thuoc Tong cue CNQP thod ky 1990 -1999: 48 2.3- Nhung van dd rut qua phan tfch hieu qua su dung von DTPT dr 20 doanh nghiep thuoc Tong cue CNQP thod ky 1990 -1999: 60 Chuong Hl- Nhung giai phap co ban nham nang cao hieu qua su dung von dau tu phat tridn cac doanh nghiep CNQP lam kinh td: 68 3.1 -Dinh hudng phat tridn cac doanh nghiep CNQP lam kinh td: 68 3.1.1- Quan didm dinh huong phat tridn: 68 3.1.2- Nhung chi tidu chu ydu phat tridn cac doanh nghiep CNQP lam kinh t£ giai doan 2001-2005: 72 3.2- Cac giai phap nang cao hieu qua su dung von DTPT dr cac doanh nghiep CNQP lam kinh td giai doan tod: 74 3.2.1- Nang cao hieu qua su dung von tr£n co sdr xac dinh ro quan he sdr huu va led ich kinh td: 74 3.2.2- Kien toan bo may quan ly hoat dong DTPT: 77 3.2.3- Su dung co hieu qua von DTPT khau xay dung co ban: 79 3.2.4- Nang cao hieu qua sir dung von DTPT thong qua giai phap bao toan von san xuat kinh doanh: 82 3.2.5- Nang cao hieu qua sir dung von DTPT thong qua cong tac quan ly, khai thac cac ydu to cong nghe, lao dong, vat tu cho san xuat kinh doanh: 85 Kdt luan: 92 Danh muc tai lieu lham khao: LUAN VAN THACSYKHOA HOCKINH TE NAM 2000 PHAN Md DAU 1- TINII CAI’ THIET CUA DE TAI NGHIEN CUU: nude, la chia khoa cua sir tang trudng va on dinh kinh td Nude ta la mot nhung nude ngheo nhat thd gidri, ty le tfch luy noi bo th ndn kinh td' rat thap, viec huy dong cac nguon von cho dau tu phat tridn hd't sue kho khan va luOn luon khong dap ung du nhu cau dau tu phat tridn hang nam cua ndn kinh td Trong khu vuc kinh td' Nha nud«c kern hieu qua, tham tri co nhung lang phi va that thoat khong nhd Dat nude da chuydn doi ndn kinh td theo co chd thi trudng gan 15 nam nay, nhung phan ldn cac doanh nghiep Nha nude noi chung va cac doanh nghiep cong nghiep Quoc phong noi ridng van mang nang tinh bao cap Viec tai dau tu phuc vu hoat dong san toan dien dat nude cung nhu chua phu hop vdi xu thd hoi nhap quoc td hien nay, noi ma tinh chat canh tranh dang didn hd't sue gay git Bci vay, mot nhung van dd hdt she nghiep Nha nude, cd cac doanh nghiep cong nghiep Quoc phong Cong nghiep Quoc phong la mot nganh cong nghiep dac thu, hoat dong cong fch xuat hang hoa va dich vu dan dung tu phat tridn d cac doanh nghiep Nha nude thuoc cac nganh kinh td dan dung Tuy nhidn, linh vuc cong nghiep Quoc phong lai cd nhung dac thu ridng cua nd, do, cac edng trinh nghidn cuu cd dd cap tdi van dd phan nhidu han chd ap dung cho cac doanh nghiep edng nghiep Quoc phong Ttr thuc trang hoat dong dau tu phat tridn d cac doanh nghiep thuoc Tong cue cong nghiep Quoc phong, tdi lua chon dd tai "Nhung giai phap co ban nhOm nang cao hieu qua sir dung von dau tu phat tri&i ci cac doanh nghiep cong nghiep Quoc phong lam kinh td" lam dd tai luan van thac sy, vdi hy vong dong gop mot phan nhd be vao viec tim tdi cac phuong hudng, giai phap nang cao hieu qua hoat dong cua ndn cong nghiep Quoc phong dat nude thdi ky cong nghiep hoa, hien dai hoa NAM2000 LUAN VAN THACSYKHOA HOCKINH TE - MUC DICH NGHIEN CUU CUA LUAN VAN: Dd xuat nhung giai phap cof ban nhfim nang cao hieu qua su dung von dau tu phat tridn do'i vdi cac doanh nghiep cong nghiep Qudc phong lam kinh td' - DOI TUONG VA PHAM VI NGHIEN CUU: - Doi tuong nghidn curu: 20 doanh nghiep thuoc Tong cue CNQP - Pham vi nghidn cuu: Hieu qua su dung von dau tu phat tridn thcri ky tur 1990^-1999, cac giai phap nang cao hieu qua su dung von DTPT cho nhung nam sau - PHUONG PHAP NGHIEN CUU: Luan van van dung tong hop cac phuong phap vat bien chiing, vat lich su, phuong phap phan tfch thong kd, phan tfch da muc tidu, loai trvr, so sanh - NHUNG D(5NG G6p CUA LUAN VAN: - He thong hoa nhung ly luan co ban vd dau tu phat tridn - He thong nhung chi tidu co ban phan tfch hieu qua su dung von dau tu phat tridn - Phan tfch thuc trang su dung von dau tu phat tridn cac doanh nghiep cong nghiep Qudc phong lam kinh td, qua xac dinh nhung mat da lam duuc, nhung mat ton tai va nhung bai hoc thuc tidn viec sur dung von dau tu phat tridn dr nhung doanh nghiep - Dd xuat nhung giai phap co ban nhfim nang cao hieu qua su dung von dau tu phat tridndoi vdi cac doanh nghiep cong nghiep Qudc phong lam kinh td' - KET CAU CUA LUAN VAN: Phan met dau: Chuongl: Ly luan co ban vd von dau tu phat tridn va hieu qua su dung von dau tu phat tridn Chuong 2: Phan tfch hieu qua su dung von dau tu phat tridn o cac doanh nghiep cong nghiep Qudc phong lam kinh td' Chuong 3: Nhung giai phap co ban nhSm nang cao hieu qua su dung von dau tu phat tridn cac doanh nghiep cong nghiep Qudc phong lam kinh td' Phan kd't luan: Danh muc tai lieu tham khao NAM2000 LUAN VAN THAC SY KHOA HOCKINH T$ CHUONG I LY LUAN CO BAN VE VON DAU TU PHAT TRIEN VA HIEU QUA SlTDUNG VON DAU TU PHAT TRIEN 1.1- VON DAU TUPHAT TRIEN VA HIEU QUA SU’DUNG VON DAU TUPHAT TRIEN: 1.1.1- Khai nien vd von dau tu phat tridn va hieu qua sir dung von dau tu phat tridn: Kd thus tu tudng cua cac nha kinh td hoc co didn, KMarx bo "Tu ban" da trinh bay quan didm cua minh vd nguon goc, vai tro cua tu ban (von) thong qua moi quan he giua khu vuc cua ndn san xuat xa hoi dd tai san xuat tu ban, thong qua cac hoc thuydt gia tri thang du, tfch luy, tuan hoan va chu chuydn tu ban xa h6i, hoc thuydt dia to Dac biet la KMarx da chi nguon goc chu ydu hinh va tfch luy tu ban la phan gia tri thang du lao dong cua ngudi cong nhan tao Tfch luy tu ban - ring noi - la chuydn hoa gia tri thang du tro lai tu ban nh;lm tang quy mo dau tu cho nhung nam tidp theo • 7? Nguon von dua vao viec md rang va phat tridn san xuat thi no van dong theo mot quy luat nhat dinh, ducôc bidu hien bang cong thirc: ãSLD T-H TLSX SX H’-T’ Cong thirc chi rang, dd thuc hien mot qua trinh san xuat kinh doanh bat ky ddu phai trai qua giai doan: MUA (mua sure lao dong va tu lieu san xuat) - San xuat (tao san pham va dich vu) - BAN (ban cac san pham va dich vu) Didu quan la phai bidt cau true mot each khon ngoan cac ydu to cua tidn von dau tu chuydn hoa no siic lao dong va tu lieu san xuat, tire la sir dung co hieu qua von dau tu, nham tao so luong san pham va dich vu ldn nhat, chat luong nhat LUAN VAN THAC SY KHOA HOCKINH TE N.AM2000 kien can, didu kien du la phai biCt sir dung nd mot each hieu qua toan bo qua trinh san xuat kinh doanh mdi dem lai lpi ich mong doi Tuong tu, mot so nha kinh td hoc phuong tay hien dai da nghidn cuu vd von dau tu phat tridn va nguon tich luy von dudi mot goc khac J.M.Keynes (1883-1946) la nha kinh td hoc ngudi Anh cuon "Ly luan chung vd viec lam, lai suat va tidn td" da cho rang cd ydu to' quan trong ndn kinh td la "stfc cung tong quat" tuc la toan bo hang hoa ban tidn thi tnrdng va "stfc cau tong quat" tuc la toan bo so' hang hoa muon mua tidn thi trudng Do nhidu tac dong khac ma nhung ydu to ft cd su can bang va hau hd't trudng hop "tong cau" thudng thap hon "tong cung" kd't qua la "tong cung" cd khuynh hudng giam sut dan lam suy thoai kinh td, giam viec lam, that nghiep Do vay, cac giai phap can lam la tang "tong cau" ca vd tidu dung lan dau tu, tir dd lam tang sure cau J.M.Keynes cho rang, "tong cau" phu thuoc vao muc thu nhap cua dan cu Mire thu nhap mot phan dd chi tidu sinh hoat, mot phan phai nop thud' hinh cac khoan chi tidu cua chinh phu, phan lai dung dd tid't kiem Nhu vay, phan chi tidu true tidp cua chinh phu cho dau tu phat tridn cung vdi nguon tid't kiem cua dan cu hinh nguon von dau tu phat tridn cua xa hoi Nha kinh td' hoc ngudi My P.A.Samuelson, bo sach noi tid'ng "kinh td' hoc" cua minh, ban vd von va tich luy von ndn kinh td' da cd cung quan didm vdi KMarx, ong da " chia cac ydu to' san xuat loai: dat dai, lao dong va vd'n Hai ydu to' dau goi la ydu to khdi thuy cua san xuat, dd la von va cac hang hoa von Von bao gom cac loai hanh hoa lau bdn duoc san xuat va duoc sir dung nhu cac dau vao huu ich qua trinh san xuat sau dd Dac didm co ban nhat cua hang hoa vd'n thd hien chd chung vtra la san pham dau ra, vura la san pham dau vao cua san xuat Cd loai hang hoa von chinh: Cong trinh xay dung (nhu cac nha may, van phong), trang thid't bi (gom cac hang hoa tidu dung lau bdn nhu d td va cac thid't bi san xuat lau bdn nhu may tinh va cac may cong cu) va tru luong dau va dau vao (vi du nhu cac loai o td cira hang buon ban) Dau tu vao hang hoa von la hanh vi giam muc tidu dung hien tai dd nang mure tidu dung tuong lai Giam viec bat ca horn cho phep gianh thdm lao dong cho dan ludi dd sau danh bat ca duoc nhidu hon Theo nghia rdng nhat, vd'n co hieu suat rat cao, bdi vi giam tidu dung hien tai, chung ta se co thd tang duoc mire tidu dung tuong lai" [14 - tap - trang 513,523] Cac hoc thuyd't kinh td' vi mo hien dai cung da chi ban chat cac nguon vd'n dd dau tu nhu sau: Nd'u goi: GDP - La tong san pham qudc noi C - La tidu dung cua ca nhan va chinh phu I - La tidu dung cua doanh nghiep (cho dau tu) NAM2000 LUAN VAN THACSYKHOA HOCKINH TE S - La phan tid't kiem tir GDP X - La gia tri hang hoa xuat khau M - La gia tri hang hoa nhap khau Thi: GDP = C + I + X-M Mat khac: GDP = C + S => S=I + X-M => I = S+(M-X) S la tidt kiem nude, (M-X) la dau tu tir nude ngoai Nhu vay, didu kien kinh td md cua hien nay, nguon von dau tu khong chi co hd't kiem nude ma co cac nguon von th nude ngoai vao Tir dd cd thd ndn khai niem vd von dau tu phat tridn nhu sau: dau tirphat tridn la bo phan khong tach rbi cua toan bo cacydii tocau qua trinh san xuat kinh doanh, dirge hinh tir tfeh luy noi bo cua ndn kinh tri, tir tirit kiem cua dan cir va tirhuy dong cac nguon khac, dirge dira vao sir dung qua trinh tai san xuat xa hoi nMm muc dfch tri cac nang lire sOn co, tao cac nang lire moi cho ndn san xuat xa hoi nham thu dirge lgi ich kinh tri va lgi ich xa hoi Noi dung cua von dau tu phat tridn bao gom cac khoan muc chi phi gin lidn vdi noi dung cua hoat dong dau tu phat tridn Hoat dong dau tu phat tridn la qua trinh sir dung von dau tu phat tridn nhim tai san xuat md rang cac co so vat chat ky thuat (thong qua viec xay dung nha, xudng, vat kidn true, cac cong trinh tang, mua sim va lip dat may moc thidt bi, cong nghe, bang phat minh sang chd ) va thuc hien cac chi phi gin lidn vdi viec van hanh cac co sb vat chat ky thuat dd thong qua viec chi tidu mua nguydn vat lieu, tra luong ngudi lao dong, chi phi cho nang luong, nhidn lieu, trang bi, dung cu nhim muc dich thu duce cac lei ich kinh td, xa hoi Ngudi ta thudng phan chia von dau tu phat tridn nhung khoan muc chi phi ldn nhu sau: - Chi phi tao tai san co dinh duoc bidu hien bing tidn la von cd dinh (nhu cac chi phi su dung dat, xay dung sua chua nha cua, tang ky thuat, mua sim cac loai may moc, trang thidt bi ) - Chi phi tao tai san luu dong duqe bidu hien bing tidn la von luu dong (nhu mua nguydn vat lieu san xuat, tra luong, chi phi dien, nuce, san pham dcr dang, san pham ton kho, von bing tidn ) - Chi phi chuan bi dau tu (bao gom chi phi khao sat thi trudng, lap va tham dinh dir an nghidn ciru tidn kha thi va kha thi ) L UAN VAN THA C SY KHOA HOC KINH it' NAM2000 - Chi phi du phong (du phong cho cac khoan chi phat sinh) Khi da co nguon von dau tu phat tridn, didm mail cho't la phai bid't sir dung mot each hop ly, tid't kiem nham thu duoc kdt qua to'i da Hieu qua sir dung von dau tu phat tridn la mot khai niem rong bao ham ca mat kinh td, chinh tri, xa hoi, la thudc su tang trudng san xuat cua mdi doanh nghiep, phan anh trinh quan ly va sir dung cac nguon luc hoat dong dau tu phat tridn tao nhSm dat duoc cac muc tidu kinh td' -chinh tri- xa hoi xac dinh Hieu qua sir dung von dau tu phat tridn thirong duoc thd hien thong qua quan he so sanh giua cac loi ich true tidp va gian tid'p ma chu thd ndn kinh td' thu duoc vdi cac chi phi true tid'p va gian tidp ma chu thd ndn kinh td' phai bo qua trinh thuc hien dau tu: Hoac Vdi: E = K-C - Hieu qua tuyet doi E =— - Hieu qua tuong doi K- La loi ich thu duoc tur hoat dong dau tu phat tridn C - La chi phi bo hoat dong dau tu phat tridn E - La hieu qua Vdi each tid'p can nhu vay thi loi ich thu duoc cang ldn hon chi phi bo bao nhidu th hieu qua cang ldn bay nhidu Cac loi ich O day bao gon loi ich thu duoc cua cac nha dau tu, cua ngued lao dong, cua dia phuong va cua ca ndn kinh td' Cac loi ich cd thd la cac chi tidu dinh luong (nhu muc tang trudng GDP, thu nop ngan sach, gia tang chd viec lam, muc tang thu nhap cua ngudi lao dong, muc tang nang suat lao dong xa hoi ) hoac cac chi tidu dinh tinh (nhu bao ve moi sinh, on dinh tinh hinh chinh tri, xa hoi, an ninh, Quoc phong, nang cao doi song van hoa tinh than ngudi lao dong ) Cac chi phi bo bao gom chi phi cua cac nha dau tu, cua dia phuong va cua ca ndn kinh td Cac chi phi bao gom cac chi phi cd thd dinh luong (nhu luong von dau tu, cua cai vat chat, sue lao dong, tai nguydn thidn nhidn ), va ca cac chi phi dinh tinh (nhu anh hudng mdi trudng, moi sinh, nhung anh hudng vd kinh td'-xa hoi) Hieu qua sir dung von dau tu gop phan tao ndn hieu qua cua toan bo hoat dong san xuat kinh doanh, ndn kinh td' thi trudng nd dong vai tro quan bdi vi thi trudng coi von la mot cac nhan to tao gia tri thang du Sir dung von dau tu co hieu qua se dem lai cho doanh nghiep tinh uu viet canh tranh Nd'u coi hieu qua san xuat kinh doanh la muc tidu thi hieu qua sir dung von dau tu la mot phuong tien huu hieu dd dat duoc muc tidu dd Tit co thd phat bidu rang, hieu qua sir dung von dau ttf phat tridn phan anh mot mat cua hieu qua san xuat kinh doanh, la thudc trinh quan ly va sir dung von LUAN VAN THAC SY KHOA HOCKINH T$ NAM 2000 - Hang nam dinh ky danh gia lai tai san doanh nghiep cho phu hop vdi gia ca thi trudng, tir tang gia tri cua dong von ldn mot each tuong ung Vi nd'u cu hach toan theo nguydn gia trdn so sach (gia thap) thi chi phi san xuat giam, loi nhuan tang, song thuc td' doanh nghiep dang an vao von cua minh doanh nham bao toan nang luc von - Doi vdi von co dinh can chon hinh thiic khau hao va mire khau hao cho phu hop, muc trich khau hao vao gia san pham can phai tuong duong vdi mire hao mon huu hinh va vo hinh cua tai san thi mdi cd th£ thu hoi va bao toan dupe von dau tu tai san Nd'u khau hao nhanh se tranh dupe hao mon vo hinh cua tai san va thu hoi von nhanh, tao kha nang cho doanh nghiep tai dau tu doi mdi thid't bi cong nghe Tuy nhidn, khau hao nhanh phai tinh dd'n kha nang gia san pham chiu dung dupe Doi vdi tai san khong can dung, hoac hu hong, doanh nghiep can phai sdm cd bao cao cap chu quan xin thanh, xir ly dd’ thu hoi von Doanh nghiep can quan tarn dd'n doi mdi cong nghe san xuat, trang thid't bi, dong thed nang cao hieu qua sir dung tai san hien cd vd mat cong suat lan thoi gian Thuc hien tot cong tac quan ly, nang cao trinh va y thiic cua nguoi sir dung, thudng xuydn tu, bao duong, sua chua d£ tai san khong bi hu hong trudc thoi han - Doi vdi vo'n luu dong can phai tinh toan ky nhu cau von cac khau du trir, san xuat, luu thong cho phu hop, tao mot co cau von can doi, tranh tinh trang li dong vo'n d khau va thidu hut vo'n d khau khac Du trir vat tu, hang hoa phai hop ly vd mat so luong, chung loai cho nhu cau san xuat, can sdm giai phong nhung vat tu, hang hoa bi ii dong lau khong can dung de’ thu hoi vo'n Doi vdi cac khoan vo'n toan can thudng xuydn tong hop, doi chid'u, phan tich cac khoan no phai thu, dac biet la no qua han hoac kho doi Cd cac bien phap ddn doe thu hoi nhanh cac khoan no phai thu d£ sdm cd vo'n dua vao san xuat kinh doanh, tang nhanh vong quay vo'n, han chd' so vo'n bi ur dong - Doanh nghiep can phai quan tarn trich lap du phong d£ phan bo dan vao chi phi san xuat nhung gia tri tai san cd th£ ton that cac chu ky kinh doanh tid'p theo, tao didu kien cho doanh nghiep cd nguon dd’ bao toan von kinh doanh nhu: mua bao hid’m tai san, trich du phong chi phi bao hanh, du phong giam gia hang ton kho, giam gia chung khoan dau tu, du phong no phai thu kho doi Cac khoan du phong trdn duoc hach toan vao chi phi ky - Doanh nghiep can trich lap quy du phong tai chinh, quy tro cap mat vice lam dd’ cd nguon bu dap ton that vd tai san hoac chi tro cap mat viec lam cho nguoi lao dong doanh nghiep gap kho khan 84 LUAN VAN THACSYKHOA HOCKINH t£ NAM 2000 Song song vdi cac bien phap trdn can tang cudng phat huy vai tro cua tai chinh doanh nghiep viec quan ly va su dung von, day manh cong tac kidm tra giam sat doi vdi viec sir dung vdn tat ca cac khau tir dau tu xay dung, mua sdm tai san, vat tu, du tru, san xuat ddn tidu thu san pham, thu tidn ban hang [Nguon: Tap chi lai chinh doanh nghiep -sd9/2000 -Trang 22] 3.2.5- Nang cao hieu qua sir dung vdn DTPT thong qua cong tac quan ly, khai thac cac ydu td cong nghe, lao dong, vat tu cho san xuat kinh doanh: Thu" nhat, vd mat khai thac va doi mdi cong nghe: Tir thuc trang non kern vd cong nghe san xuat tai cac doanh nghiep CNQP nhu da khao sat d trdn, van dd dau tu doi mdi cong nghe, dac biet la cac cong nghe cao, cong nghe luong dung, san xuat cua cac doanh nghiep CNQP cd y nghia dac biet quan trong viec nang cao kha nang canh tranh cua hang hoa ndn kinh td thi trudng Dd cd duoc cac cong nghe cao, cong nghe luong dung doi hoi phai cd cac co chd, chinh sach ddng bo tir dinh hudng dau tu, nghidn cuu tidn kha thi, kha thi, tridn khai thu roi md rong ung dung vao san xuat Didu dd cd nghia la cac doanh nghiep CNQP khong chi hudng tdi cac hoat dong kinh td cong nghiep don thuan ma phai vuon tdi nhung doi hoi cua ndn kinh td tri thirc Muon vay, Tong cue CNQP va cac doanh nghiep CNQP phai thuc hien cac giai phap sau: - Xay dung mot chidn luoc san pham lam co sd cho viec dinh hudng doi mdi cong nghe d mdi doanh nghiep - Nang cao nang lire ndm bat cong nghe mdi, dac biet la cac cong nghe cao, luong dung, chu dong tim hidu cac thong tin dd lira chon cac cong nghe phu hop, md rong ky nang ung dung cong nghe mdi cho san xuat cac loai san pham khac nhau, chu dong dam phan, ky kdt hop ddng chuydn giao cong nghe - Tang cudng nang luc noi sinh cua cac Vien nghidn cuu Tong cue doi vdi cong tac nghidn ciru khoa hoc, gin kdt cac dd tai nghidn cuu chd thu vdi hoat dong san xuat cua cac xf nghiep, vdi cac loai san pham phuc vu quoc phong va dan sinh - Tang cudng cong tac dao tao can bo khoa hoc, ky thuat va cong nhan ky thuat lanh nghd cd du trinh ndm bat, van hanh cac cong nghe mdi tidn tidn - Day manh cong tac thi dua sang kidn cai tidn ky thuat d cac doanh nghiep CNQP, cd hinh thirc khen thudng thich dang doi vdi nhung sang kidn lam loi cho san xuat kinh doanh - Vdi cac cong nghe hien cd, dac biet la cac cong nghe trdn day chuydn san xuat quoc phong, can nghidn cuu cac phuong an ky thuat phu hop dd san xuat cac mat hang kinh td cho nhu cau tidu dung nudc va xuat khau 85 LUAN VAN THACSYKHOA HOCKINH it' NAM2000 - Doi vdi cac thid't bi cong nghe da lac hau, hu hong, can to chuc cho ban ly nham thu hoi mot phan von dau tu Trong timg truemg hop cu thd can bao cao vci Bo Qudc Phong va Bo Tai chfnh cho phep giam von doanh nghiep, chuf khdng phai hach toan khoan chdnh lech giua gia tri trdn so sach vdi gia tri thu hoi vao kd't qua san xuat kinh doanh cua doanh nghiep Thur hai, vd mat dao tao va su dung lao dong cdng nghiep: Cung vdi suphat tridn manh me cua nhung tidn bo khoa hoc -ky thuat thdi dai nay, viec doi hoi luc luong lao dong phai cd du trinh tidp thu va lam chu cac cdng nghe san xuat tidn tidn dang la van dd cap bach Vdi co cau chung hien o 20 doanh nghiep CNQP: Ky sir/tmng cap/cdng nhan ky thuat la 1/2,3/14,1 cho thay lao dong cdng nghiep dr cac doanh nghiep nang vd thu cdng Tuy vay, didu dang noi d day la co cau nganh nghd dao tao lao dong cdng nghiep d cac doanh nghiep CNQP dang bi mat can doi nghidm trong, ty le ky su va trung cap kinh td chid'm sd dong, dd cac nganh ky thuat lai qua ft, dac biet la nganh vu -dan, hoa no, chd tao may, luyen kim, dien tu -tin hoc Dd khac phuc tinh trang trdn, Tong cue CNQP va cac doanh nghiep CNQP can phai thuc hien cac giai phap cap bach sau day: - To chuc thong kd lai cac danh muc nganh nghd hien cd tai cac doanh nghiep, cac nganh nghd du kidn se mo thdi gian tori, can doi vdi sd lao dong hien cd, tidn hanh didu hoa lao dong cdng nghiep giua cac doanh nghiep Tong cue tir noi thira dd'n noi thidu Trong dd phai dac biet quan tam dd'n doi ngu lao dong ky thuat trdn cac day chuydn san xuat Quoc phong - To chiic tuydn chon ky su va trung cap ky thuat he thong cac truemg dai hoc va trung hoc chuydn nghiep dd bo sung cho cac nganh nghd dang cd nhu cau - Tuydn chon lao dong d cac doanh nghiep (hoac em cua ho) giri di dao tao co ban (kd ca dao tao tai nudc ngoai), dam bao ydu cau su dung lau dai Nguon kinh phi dao tao duoc trich tir quy phat tridn san xuat cua doanh nghiep va quy dao tao -huan luyen cua Tong cue - Mdr rong nganh nghd dao tao va nang cao chat luong dao tao trung cap ky thuat, cdng nhan ky thuat tai Truemg Trung hoc CNQP cua Tong cue, gdn cdng tac dao tao vdi thuc hanh, bam sat thuc td san xuat cua cac doanh nghiep CNQP Thudng xuydn bo sung vao chuong trinh dao tao nhung kidn thuc khoa hoc ky thuat cap nhat Giam sat, nang cao chat lucmg cac cuoc thi nang bac tho Tang cucng co sdr vat chat ky thuat cho Trudng, dac biet la cac trang, thid't bi dao tao, thuc hanh Bdi dudng va khuydn khich nang cao trinh doi ngu giao vidn cua Truemg Mo rong cac loai hinh dao tao tai Trudng va dao tao trdn cac day chuydn san xua't 86 LUAN VAN THAC SY KHOA HOCKINH t£ NAM2000 - Xay dung cac chinh sach dai ngo thoa dang cho doi ngu can bo ky thuat, tho bac cao nham klmydn khfch ho gan bo lau dai vdi nha may, gin gift duoc doi ngu tho quan gidi lanh nghd qua thu hut duoc luc luong lao dong xa hoi dd bo sung cho lao dong tai cac doanh nghiep CNQP - To chuc tot cong tac xuat khau lao dong d cac doanh nghiep dd, mot mat, giai quydt doi du bidn chd tarn then, tang thu nhap cho nguoi lao dong, mat khac, tao didu kien cho lao dong cua cac doanh nghiep CNQP cd co hoi tidp thu cac kinh nghiem van hanh thidt bi tidn tidn cua nude ngoai Vdi vai tro dinh hudng phat tridn va can doi nguon luc lao dong xa hoi, nham khac phuc tinh trang mat can doi vd bac dao tao, nganh nghd dao tao va tinh trang thidu quan ly thi trudng lao dong hien nay, Nha nude can phai nghidn ciiu thuc hien cac giai phap sau: - Danh gia lai he thong bao cao va thong tin hien hanh vd giao due -dao tao, dac biet la cac thong tin vd tai chinh, co sd vat chat va thi trudng lao dong Trdn co sd dd hoan thien cong tac du bao va dinh hudng cho muc tidu phat tridn dan tri va dao tao nguon luc cd ky nang can thidt, dap ung nhu cau sir dung lao dong cua cac doanh nghiep - Tidn hanh quy hoach va kd' hoach dao tao gSn vdi quy hoach phat tridn tong thd kinh td -xa hoi cua ca nude va cua timg vimg, timg nganh kinh td, khac phuc tinh trang mat can doi lao dong dao tao, co cau, nganh nghd, dac biet la mat can doi giua co cau dao tao kinh td vdi ky thuat nhu hien - Didu chinh lai chuong trinh giao due dai cuong lam tidn dd cho cac chuang trinh dao tao chuydn nganh, gin kd hoach va chuong trinh dao tao vdi nhu cau cua thi trudng lao dong - Cai tidn va thong nhat he thong giao chi tidu kd hoach dao tao cho cac trudng Thong nhat lai he thong giao trinh giang day ca nude, dac biet la thong nhat cac quan didm, nhan thiic vd ndn kinh td thi trudng cd su quan ly cua Nha nude theo dinh hudng XHCN - Thidt lap cac to chuc hudng nghiep va tu van nghd nghiep Quy hoach lai va to chuc giam sat hoat dong cua cac Trung tarn gici thieu viec lam nham, mot mat, dam bao quydn loi cho ngudi lao dong, mat khac, cung cap lao dong cd chat luong cho cac nhu cau su dung cua cac doanh nghiep - Tang ty le ngan sach Nha nude chi cho su nghiep giao due dao tao, md rang quan he giao due dao tao vdi cac nude trdn thd gici cd ndn giao due -dao tao tidn tidn Tang cudng hop tac quoc td vd xuat khau lao dong 87 NAM2000 LUAN VAN THACSYKHOA HOCKINH TP Thii ba, vd viec cung ung vat tu cho san xuat kinh doanh: Trong so cac loai vat tu, nguydn lieu phuc vu cho san xuat cua cac doanh nghiep CNQP co nhidu loai doi hoi chat luong cao, hoac hdt sue dac chung (nhu cac loai thep mac cao, thuoc nd hoa cu, son, keo dac biet ) Chinh vi vay, van dd cung ung vat tu cac doanh nghiep CNQP phai duoc coi la mot Iinh vuc hdt siic quan trong, can duoc quan tam xay dung mot chuong trinh cu thd nhfim dap ung kip thdi cac ydu to dau vao cho san xuat va nghidn cun phat tridn Trong nhung nam qua da xay tinh trang mot so loai vat tu dac chung khong duoc cung ung kip thed, lam gian doan kd hoach san xuat cua doanh nghiep, pha vd tidn giao hang (dac biet la hang quoc phong) Tir nhung nguydn nhan da phan tfch muc 2.3 d chuong II Tong cue va cac doanh nghiep CNQP phai nhanh chong tridn khai cac giai phap cu thd sau: - Chan chinh lai cong tac kd hoach cung ung vat tu hang nam, dac biet la cac loai vat tu dac chung, qui hidm phuc vu cho san xuat Quoc phong va mot sd loai vat tu cho san xuat kinh td, nghidn ciru nhu cau vat tu du tru cho san xuat Quoc phong nhung nam dau chid'n tranh Dac biet phai can nhde sd chung loai vat tu can du tru, dac tinh ky thuat, sd luong can du tru - Md rong cac doi tac cung ung nudc va nude ngoai To chuc dau thau rong rai nhSm tidt kiem ngan sach, dam bao cac didu kien canh tranh cua cac nha cung ung vat tu Day la mot bien phap hdt Stic quan nhdm khai thac tdi da cac ydu tdcanh tranh cua cac nha cung ung Trong nhung nam qua, cac doanh nghiep CNQP da tfch cue md rong cac doi tac cung ung vat tu cho san xuat kinh doanh, nhd vay, co ban da dam bao kip thdi cac loai vat tu can thidt cho san xuat, chat luong phu hop, gia ca canh tranh Tuy vay, van khdng tranh khoi nhung true trac sdnha cung ung vat tu thidu trach nhiem, khong thuc hien day du cac cam kdt (dac biet la vd mat thdi gian cung ung va chat luong vat tu) Trong thdi gian tdi, cung vdi viec mdrong thdm cac doi tac mdi, can phai cham dut giao dich vdi nhung doi tac cu khdng dang tin cay Phuong hudng mdrong cac doi tac cung ung vat tu cho san xuat duoc thdhien d bidu 30 dudi day 88 NAM2000 LUAN VAN THACSYKHOA HOCKINH TL Bidu 30 Phuong hudng lua chon thi trudng cung ung vat tu cho san xuat kinh doanh cua 20 doanh nghiep thuoc Tong cuc CNQP giai doan 2001-2005 So TT Danh muc nhung doi tac chinh cung ting vat tu Qudc tich AVL.Co.Ltd CMNGHAI Cdng ty Kim Ha ndi Cdng ty Kim Hai Phdng Cdng ty Kim Thai nguydn DAILIEN FAINA GAET-BQP HHT.Oo.Ltd LYONGAKSAN CH Ao Dai loan Viet nam Viet nam Vietnam Trung qudc Ecraina Viet nam LBNga CHDCND Tifiu tidn Trung qudc Lbraina Italia LBNga CH Phap LBNga Vidt nam LBNga LBDuc Ucraina 10 11 12 13 14 15 16 17 18 19 20 NORINCO O.O.O.FAM-Ltd PRAVISANI ROSVOORUZENIE SNPEINGENERIE TASAMEX VAXUCO-BQP V.I.T Co.Ltd VTHETAL UKRTURBO Cdng: Giai doan 1990-2000 Giai Tidp tuc giao dich X X X X X X X X X X X X doan Ch;fru dut giao dich 2001-2005 Ddi tac mdi can thidt lap giao dich X X X X X X X X X X X X X X X X X X X X X X X X 16 13 - Ap dung cac phuong phap bao quan vat tu tidn tidn (co vat ly, hoa hoc ) nham dam bao an toan chat luong vat tu, han chd' tac dong cua moi trudng, giam su hu hao tu nhidn xuong muc thap nhat - Quy hoach he thong kho tang hop ly, thudng xuydn to chuc sua chua chong dot, chong nong nha kho, don chuydn toan bo so' vat tu dd ngoai trdi vao bao quan cac kho, sap xdp cac loai vat tu kho mot cach khoa hoc theo phuong cham dd kidm, dd thay, dd cap phat va thuan tien cho cong tac bao quan Thuc hien nghidm chd' bao quan dinh ky vat tu, thudng xuydn thuc hien cong tac kidm tra chat luong vat tu du tru, 89 LUAN VAN THAC SY KHOA HOCKINH T& NAM 2000 chuc trach cong tac cua thu kho va cac chu nhiem kho, so sach theo doi xuat, nhap vat tu, kidm kd sd luong, luong, chat luong va tri gia vat tu, danh gia pham cap chinh xac timg loai vat tu - Dinh then han luan dao vat tu dua vao san xuat, thay thd du tru bang vat tu mdi nham tranh tinh trang vat tu bi xuong cap, anh hudng ddn chat luong san pham - Can khan truong cho thanh, xu ly nhung loai vat tu ton dong lau nam dd thu hoi von cung dng - Tidp tuc hoan thien dinh muc tidu hao vat tu khau van chuydn, bao quan, san xuat Van dong thuc hanh tidt kiem vat tu sau rong cac doanh nghiep CNQP va cac kho vat tu Phat huy sang kidn sir dung lai cac phd lieu, phd tliai - Tang cudng chat luong chuydn mon va pham chat dao due cua doi ngu can bo quan ly, cung ung vat tu trdn co quan Tong cue cung nhu dudi cac don vi co sd Gan kdt trach nhiem cua cac doanh nghiep su dung vat tu vdi cong tac cung ling - Dau tu thdm cac trang, thidt bi van chuydn, bao quan, phong chay, chua chay nham dam bao an toan, nhanh chong cong tac bao quan va cung ling vat tu - Phat tridn cac dd tai nghidn ciiu va ling dung vao san xuat cac loai vat lieu mdi, vat lieu thay thd dd tranh phu thuoc vao nude ngoai Dd Tong cue CNQP va cac doanh nghiep CNQP co thd chu dong cung ling cac loai vat tu cho san xuat cua minh (dac biet la nhiem vu san xuat Quoc phong), Bo Quoc Phong va Bo Tai chrnh nghidn ciiu cac giai phap sau: - Tang quy von cung ling cho Tong cue CNQP nhim dam bao kha nang chu dong cung ling kip thoi cac loai vat tu cho san xuat Quoc phong va cho du tru - Giao cho Tong cue CNQP lap kd hoach luan chuydn dinh ky vat tu cac kho du tru Ddn ky phai luan chuydn, ngoai so vat tu phuc vu cho nhu cau san xuat cua cac doanh nghiep CNQP, ndu du thi cho phep Tong cue duoc ban ngoai thi trudng dd thu lai von cung ling, mua tidp vat tu mdi thay thd - Cho phep Tong cue duoc td chiic ban ly nhung loai vat tu ton dong lau nam, vat tu kem pham cap dd tang quy von cung ling - Quan tarn dau tu cho cac dd tai nghidn cun chd thu va ling dung cac loai vat lieu mdi, vat lieu thay thd d cac Vien nghidn cun va cac doanh nghiep Tong cue CNQP Dd tao moi trudng kinh doanh vat tu thuan loi cho cac doanh nghiep nucc hinh mang ludi cung ung day du cac loai vat hr cho nhu cau san xuat cua cac doanh nghiep, Nha nude can nghidn cun cac giai phap sau: - Midn giam thud nhap khau va thud gia tri gia tang cho nhung loai vat tu nude chua san xuat duoc Day la giai phap quan giup cac doanh nghiep noi chung va 90 LUAN VAN THACSYKHOA HOCKINH iff NAM2000 cac doanh nghiep CNQP noi riOng gia san pham, nang cao hieu qua su dung von dau tu phat tridn cua minh - Xay dung chinh sach hd tro dau tu cho cac du an san xuat vat lieu cua nganh cong nghiep (dac biet la cac loai vat tu co ban, vat lieu dac chung, vat lieu chat luong cao, vat lieu thay thd hang nhap khau) nham chu dong dap ring cho moi nhu cau san xuat nudc - Tang curing luc luong giam dinh chat luong hang hoa cua khau (VINACONTROL) ca vd mat to chric lan cac phuong tien giam dinh nham dam bao chat luong, so luong hang hoa nhap khau 91 LUAN VAN THAC SY KHOA HOCKINH it' NAM2000 KET LUAN Xay dung va phat tridn CNQP la doi hoi khach quan su nghiep xay dung va bao ve To qudc Tuy nhidn, phat tridn CNQP doi hoi nhung ky thuat cdng nghe tidn tidn, nhung kinh nghiem quan ly hien tai va dac biet la nguon von dau tu ldn, didu ma khdng phai ndn kinh td' nao (trong dd cd Viet nam) cung du kha nang dap ting Dd tri va phat tridn ndn cdng nghiep Qudc phong nudc ta didu kien thdi binh cd kha nang thfch ung kip thdi chuydn trang thai sang thdi chidri doi hoi phai cd nhung budc di thfch hop ca vd mat nhan thuc cung nhu chid'n luoc dinh hudng phat tridn Mot nhung giai phap quan cho van dd la cac doanh nghiep CNQP phai tfch cue tham gia hoat dong kinh td' dd tu ton tai va phat tridn, dong thdi ap dung cac bien phap nang cao hieu qua su dung von dau tu phat tridn cua minh Vain dd nang cao hieu qua su dung von dau tu phat tridn khdng phai la mot van dd mdi me, didu da duoc dat tir ton tai cor chd' kd' hoach hoa tap trung ndn kinh td' Nhung ban than ndn kinh td' "hien vat" dd da lam giam di vai tro quan cua dong von dau tu phat tridn va vay, hieu qua su dung von khdng duoc quan tam thfch dang Kinh td' thi trudng cd nhung doi hoi nghiet nga vd hieu qua su dung von dau tu phat tridn, coi dd la van dd song hoat dong san xuat kinh doanh cua mdi doanh nghiep, mdi ndn kinh td' qudc dan Do'i chid'u vdi muc dich nghidn ciiu da ndu tai muc -Phan md dau, Luan van tot nghiep da dat duoc nhung kd't qua sau: He thong hoa nhung ly luan cor ban lidn quan dd'n dd tai Chuan xac hoa nhung nhan thiic vd mat ly luan vd'n DTPT, hieu qua sir dung vd'n dau tu phat tridn Bd sung ly luan vd hieu qua su dung vd'n DTPT cac doanh nghiep CNQP lam kinh td' Khang dinh vai tro va tam quan cua viec sir dung von DTPT co hieu qua, khai quat va he tho'ng hoa cac nhan to' anh hucrng dd'n hieu qua su dung von ndn kinh td' qudc dan cung nhu timg doanh nghiep He thong hoa cac chi tidu co ban danh gia hieu qua su dung vd'n DTPT Bo sung thdm mot so chi tidu danh gia hieu qua sir dung vd'n DTPT theo tfnh dac thu cua cac doanh nghiep CNQP Phan tfch toan dien thuc trang hoat dong DTPT cua 20 doanh nghiep thuoc Tong cue CNQP thdi ky 1990 -1999 Danh gia cac chi tidu hieu qua sir dung vd'n DTPT cua cac doanh nghiep so voi cac chi tidu tuong ung ciia cdng nghiep dan dung Luan van da sir 92 LUAN VAN THACSYKHOA HOCKINH 'Hi NAM2000 dung cac nguon tu lieu phong phu, kha toan dien va cap nhat, chinh xac nham danh gia dong bo cac mat led ich thu duoc qua viec su dung von DTPT d cac doanh nghiep CNQP Qua phan tfch cac chi tifiu co ban danh gia hieu qua su dung von DTPT cac doanh nghiep thuoc Tong cuc CNQP thod ky 1990 -1999 da rut nhung kdt luan xac dang nhu sau: a- Vfi uu difim: - Da hinh bo may quan ly hoat dong DTPT kha bai ban nhung nam qua - Tich cue va chu dong tham gia huy dong von DTPT theo co chd thi trudng, han chd tinh trang y lai vao ngan sach Nha nudc - Co nhung tidn bo nhat dinh viec su dung tidt kiem va hieu qua nguon von DTPT hoat dong san xuat kinh doanh - Gin giu va phat trifin nang luc san xuat Quoc phong, dong gop dang kfi vao su tang tru6ng kinh td dat nudc va phuc loi xa hoi b - Vfi nhuoc difim ton tai: - Thu tuc hanh chinh quan ly hoat dong DTPT cua Tong cuc rudm ra, toc giai quydt su vu cham chap Tinh trang tifiu cuc quan ly dau tu xay dung chua duoc giai quydt dut difim - Kfi' hoach dau tu phat trifin dan trai, chua tap trung vao cac muc tifiu difim - Trinh nghiep vu can bo chua cao, dfi xay tinh trang that thoat von, kinh doanh kem hieu qua - Co cau dau tu chua hop ly, dan tdi hieu qua su dung von DTPT thap c - Nguyfin nhan: - Co chd quan ly hoat dong dau tu phat trifin Tong cuc cham doi moi - Tu tu6ng bao cap nang nfi - To chuc quan ly hoat dong san xuat kinh doanh chua duoc tao lap mot cach dong bo Dua quan difim dinh hudng phat trifin cac doanh nghiep CNQP giai doan mdi 10 Dfi xuat he thong cac giai phap can thidt phai thuc hien giai doan 2001­ 2005 nham nang cao hieu qua su dung von DTPT cac doanh nghiep CNQP Theo nfiu lfin cac kidn nghi cu thfi vdi cac cap, cac nganh cua Nha nudc dfi tao difiu kien kha thi cho cac giai phap Thuc hien he thong cac giai phap trfin doi hoi khong chi co su nd luc cua Bo Quoc Phong, Tong cuc CNQP va cac doanh nghiep cua minh, ma can su quan tam thuc su cua Dang va chinh quyfin cac cap, cac Bo, nganh Nha nudc co lifin quan nham doi mdi 93 LUAN VAN THACSYKHOA HOCKINH NAM2000 nhan thiic va quan didm chidn luoc vd xay dung va phat tridn ndn cong nghiep Quoc phong dat nudc, thong nhat nhan thiic nhung pham tru cua kinh td thi trudng, tao lap nhung didu kien dong bo cho ndn kinh td thi trudng Viet nam phat tridn lanh manh, hinh moi trudng kinh doanh thuan loi cho cac doanh nghiep Viet nam hoat dong Vdi trinh hidu bidt va thdi gian nghidn ciu co han, toi hy vong rang, nhung van dd dd cap luan van tot nghiep se la nhung dong gop nho be vao su phat tridn cua ndn CNQP su nghiep CNH, HDH dat nudc 94 NAM 2000 LUAN AN THAC SY KHOA HOCKINH T& DANH MUC TAI LIEU THAM KHAO 1- DIEP ANH -Vucmg mdc mdi tir phfa doanh nghiep -Bao Dau tu -So 77 (586) 26/8/2000 2- BAN LIEN LAC QUAN Gldl -Nhdr vd ntra thd' ky san xuat va sira chua vu khi-Ha noi-1997 3- LE THANH BINH (Thuorng ta -TS-Giam doc Z117) -Hucmg dau tu cho nganh cor CNQP -Tap chi CNQP va kinh td' -So (48)/2000 4- LE QUANG BINH -Luan van PTS khoa hoc kinh td' -LA 156 -Dai hoc Kinh td' quoc dan -1995 5- BO TAI CHINH -He thong chd' quan ly tai chinh doanh nghiep -NXB Thong kd -1999 6- BO QUOC PHdNG -Quydt dinh 265/QD-QP 31/3/1995 vd quy chd' quan ly lao dong san xuat va lam kinh td' cua Quan doi 7- TRAN DANG BO -Cong nghiep Quoc phong vcri cong nghiep dan dung xay dung cor cau kinh td' mdi -Tap chi CNQP va Kinh td'-So (41 +42)/1999 8- MAI VAN BUU -Giao trinh Hieu qua va quan ly du an Nha nudc -NXB Khoa hoc va Ky thuat -1998 9- TRUONG KHANH CHAU (Trung Tudrng -Thd Trudrng Bo Quoc Phong) -Luc luong san xuat lam kinh td' quan doi phai thuc su trdr mot nguon luc quan trong su nghiep CNH, HDH -Tap chi CNQP va Kinh td' -So (37) /1998 10- CHINH PHU -Nghi dinh 52/1999/ND-CP 08/7/1999 -Ban hanh Quy chd' quan ly dau tu va xay dung 11- CHINH PHU -Nghi dinh 88/1999/ND-CP 01/9/1999 -Ban hanh Quy chd' dau thau 12- NGUYfiN VU THUY DUONG -Bien phap bao toan vo'n kinh doanh -Tap chi Tai chinh doanh nghiep -So 9/2000 13- VO HUNG DUNG -Tang trudrng kinh td' nhin tir co cau lao dong va dau tu Tap chi Kinh td' va Du bao -Sd (328)/2000 14 - TRAN DAO - Von Dau tu xa hoi -nhu cau, nguon huy dong va sir dung Tap chi' Kinh td' va Dir bao -Sd (323)/2000 15- DANG CONG SAN VIET NAM -Van kien dai hoi dai bidu toan quoc lan thu’ VIII cua -NXB Chinh tri Quoc gia -1996 16- PHAM VAN DUOC VA DANG KIM CUONG -Phan tl'ch hoat dong kinh doanh -NXB Thong kd -1997 17- NGO DINH GIAO -Chuydn dich co cau theo hudng CNH, HDH kinh td' quoc doanh -Tap va -NXB Chinh tri Quoc gia -1994 NAM2000 LUANAN THAC SY KHOA HOCKINH tE 18- TRAN THANH HA -Ban thdm vd co phan hoa doanh nghiep Nha nude Tap chi Kinh td' va Dir bao -Sd (317)/l999 19- TRAN XUAN HAI -Dau tu cua ngan sach Nha nude cho giao due dao tao Thuc trang va giai phap -Tap chi Kinh td' va Du bao -Sd (329)/2000 20- TRAN KIM HOANG -Cong nghiep Quoc phong nong cot budc di tdi mot ndn cong nghiep Quoc phong thdi ky CNH, HDH -Tap chi CNQP va Kinh td' So (33)/1997 21- TRAN KIM HOANG -Kdt hop kinh td' vdi Quoc phong nhin tir chid'n luoc phat tridn khoa hoc cong nghe -Tap chi CNQP va Kinh td' -Sd (37) /1998 22- VAN HUNG (Vien chid'n luoc Quan su -BQP) -Nhung thach thde mdi doi vdi nganh CNQP -Tap chi CNQP va Kinh td'-So (44)/1999 23- VAN HUNG (Vien chid'n luoc quan su -BQP) -Vai suy nghi vd viec phat huy noi luc nganh CNQP -Tap chi' CNQP va Kinh td' -Sd (47)/1999 24 NGUYEN MANH HUNG -Doi mdi cong nghe va phat trid’n bdn vung d Viet nam -Tap chi' Kinh td' va Du bao - Sd 5(313)/1999 25- TRAN KIEN -Chid'n luoc huy dong vdn va cac nguon luc cho su nghiep CNH,HDH dat nudc (Tap va 2) -NXB Ha noi -1999 26- BUI PHAN KY (Thidu tudng -PGS-TS) -Quoc phong -An ninh xu thd' toan cau hoa -Tap chi' Khoa hoc Quan su -Sd 9(15) -Thang 9/2000 27- PHAM VAN lAm (Thuong ta -Tid'n si Cue Nha trudng -Bo Tong Tham muu) -Xu hudng phat trid’n giao due dai hoc thd' ky 21 -Tap trf Khoa hoc Quan su Sd 1(1) -Thang 7/1999 28- HOANG XUAn LAm (Dai ta -PGS-TS) -Mot Sd van dd vd Quoc phong thdi ky mdi -Tap trf Khoa hoc Quan su -Sd 3(3) -Thang 9/1999 29- HOANG THINH LAm -Dd’ nang cao kha nang canh tranh cua hang hoa va doanh nghiep Viet nam -Tap chi Kinh td' va Du bao -Sd (315)/1999 30- NGUYEN VAN LOC -Tao vdn tir nguon huy dong nudc -Tap chi CNQP va Kinh td'-So (39)/1998 31- LUY SQUIRE -HERMAN G VAN DER TAK -Phan tfch kinh td' cac du an - LICOSASUBA Ha noi -1989 32- DINH VAN MAU -Cai each thu tuc hanh chi'nh -Nhin lai va phuong hudng tdi -Tap chi' Quan ly Nha nudc -So (43)/1999 33- NGUyIn NGOC MAI -Giao trinh Kinh td' dau tu -NXB Giao due -1998 34- NGUYEN NGOC MAI -Phan ti'ch va quan ly cac du an dau tu -NXB Khoa hoc va Ky thuat -1995 35- VU VAN MINH (Thd Trudng Bo Tai chinh) -Ndn xac dinh di&n dau tu -Bao Dau tu -Sd 78 (587) 29/8/2000 36- DAO NGOC MINH -Dd’ cac doanh nghiep tang sdc canh tranh trdn thi trudng -Tap chi' CNQP va Kinh Id'-Sd (46)/1999 NAM 2000 LUAN AN THAC SY KHOA HOCKINH T$ 37- DINH VAN MINH -Doi mod cong tac kidm tra, tra cac doanh nghiep tmh hinh mod -Tap chi Quan ly Nha nude So 12 (47)/1999 38- VU DANG MINH -Mot So van dd vd thi nang ngach cong chiic -Tap chi Quan ly Nha nudc -So 11 (58)/2000 39 DUONG NGOC -Khdc phuc nguy co tut hau xa hon -Thcd bao kinh td' Viet nam -So 104 30/8/2000 40- TRAN THI NGOC NGA -Vd vai trd cua can bo quan ly doanh nghiep -Tap chi Kinh td va Du bao -Sd 10 (318)/1999 41- NGUYEN NHAM -Vd xay dung chidn luoc kdt hop kinh td vdi Qudc phong an ninh thdi ky mdi -Tap chi Khoa hoc Quan su -Sd 1(7) -Thang 1/2000 42- NGUYEN NHAM (Dai ta -Vidn nghidn ciiu chidn luoc BQP) -Kdt hop kinh td -Qudc phong -An ninh la nhu cau noi sinh thdi ky day manh CNH, HDH Tap chi CNQP va Kinh td -So (38)/l998 43- PAVL A SAMUELSON, WILLIAM D NORDHOUS -Kinh td hoc Tap va -NXB Chinh tri Qudc gia -1997 44- NGUYfiN DINH PHAN -Chuydn dich co cau kinh td nganh qua trinh CNH, HDH -Tap chi Nghidn cun Kinh td'-So 247 -Thang 12/1998 45- THU PHONG -Ngan sach Nha nudc: Khoan sue dan, that chat chi tidu Tap chi Tai chinh -Sd 11 (409)/1998 46- BUI HUU PHUdC -Xay dung co chd quan ly von kinh doanh phu hop vdi cac doanh nghiep Nha nudc d Viet nam -Tap chi Tai chinh -Sd 10 (432)/2000 47- DANH SON -Doi mdi cdng nghe cac doanh nghiep Nha nudc d Viet nam -Thuc trang, van dd va giai phap -Tap chi Nghidn cun Kinh td -Sd 264 -Thang 5/2000 48- PHAN THANH TAM -Lao dong co chuydn mon ky thuat d nudc ta hien nay, thach thue va giai phap -Tap chi Kinh td va Du bao -Sd (327)/2000 49- NGUYEN DUG TAN -Tai chinh doanh nghiep trdn timg van dd -Tap chi Tai chinh doanh nghiep -Sd 9/2000 50- MAI HUY TAN -Hudng dan danh gia du an dau tu trdn thuc td -LICOSAXVBA Ha noi -1990 51- THUONG VU DANG UY QUAN SU TRUNG UONG -Chi thi 192/CTDUQSTU’ngay 06/10/2000 vd tong kdt nhiem vu lao dong san xuat va lam kinh td cua Quan doi nam 1996-2000 -Tap chi CNQP va Kinh td'-So (52)/2000 52- DAM QUANG THAI -Vai suy nghi gop phan nghidn cuu doi phd vdi cuoc chidn tranh cdng nghe cao -Tap chi Qudc phdng toan dan -Sd 11/ 2000 53- TRAN XUAN THANG -Chinh sach thud' md rong sue san xuat cua doanh nghiep -Tap chi Tai chinh doanh nghiep -Sd 5/2000 NAM2000 LUAN AN THAC SY KHOA HOCKINH TE 54- DANG VAN THANH -Cor chd' Tai chinh -Phuong tien can thid't cho cac doanh nghiep hoat dong theo Luat doanh nghiep -Tap chi Tai chinh doanh nghiep So 10/2000 55- HA THANG -Tu cod troi khdi co chd' cu -Bao Dau tu -So 18 (526) 02/3/2000 56- TONG CUC CNQP -Quydt toan Tai chinh doanh nghiep tir 19904-1999 57- TONG CUC KY THUAT -Bidn nidn su kien 1974-NXB Quan doi Nhan dan -1994 58- LE DINH TOAN -Dd tri doi ngu cong nhan ky thuat cac nha may Quoc phong -Tap chi CNQP va Kinh td' -So (43)/l999 59- TA BOI TRI - Phat tridn cong nghe luong dung -Tap chi Quan su hien dai -SO' 216 -Thang /1995 60- DO HUU TU -Tridn vong tang trudrng tin dung cua cac Ngan hang thuomg mai -Tap chi Ngan hang -SO' 5/2000 61- VU CONG TUAN -Tham dinh du an dau tu -NXB Thanh pho' Ho Chi Minh -1998 62- PHAM HONG VAN -Thuc hien Luat doanh nghiep -Nhung vudrng mac va hudmg khac phuc -Tap chi Tai chinh -SO' (429)/2000 63- NGUYEN DINH XUAN -Dd giu gin doi ngu thcr ky thuat lanh nghd -Tap chf CNQP va Kinh td' -So (45)/l999 64- BUI DINH XUYEN -Dong vidn cong nghiep vdd qua trinh doi mod ndn cong nghiep dat nude -Tap chi CNQP va Kinh td'-So'4 (51)/2000 65 -AN YEN -Co cau lai mot doanh nghiep -Thdd bao kinh td' Viet nam -So' 132 3/11/2000