Cổ phần hoá các doanh nghiệp thành viên của công ty tư vấn thiết kế giao thông vận tải

MUC LUC DANH MUC CAC CHET VIET TAT TOM TAT LUAN VAN PHAN MO DAU: Chiroug 1: LY LUAN CHUNG VE CPH DNNN 1.1 Nhu-ng van de co1 ban ve CPH DNNN ff Viet nam 1.1.1 Khai niem, dac tnmg, noi dung ve CPH DNNN 1.1.2 Nhung nhan to anh htrdng den qua trinh CPH DNNN 12 1.1.3 Su can thiet CPH DNNN o Viet nam 28 1.2 Qua trinh CPH DNNN o’ Viet nam va nhung van de dat 35 1.2.1 Thue trang qua trinh CPH DNNN o Viet nam 35 1.2.2 Nhung van de dat cho qua trinh CPH DNNN d Viet nam 38 1.3 Kinh nghiem CPH DNNN d Trung Quoc va mot so DNNN nganh GTVT Viet nam 43 1.3.1 CPH DNNN d Trung Quoc 43 1.3.2 CPH DNNN d mot sd DNNN nganh GTVT 45 1.3.3 Nhung bai hoc ggi ma cho cac DN vien cua TEDI qua trinh CPH 46 Chuang 2: THUC TRANG CPH CAC DN THANH VIEN CUA TONG CONG TY TV VAN TKGTVT .47 2.1 Mot so net khai quat ve Tong cong ty tir van thiet ke GTVT va qua trinh hinh phat trien cac DN vien cua Tong cong ty 47 2.1.1 Mot so net khai quat ve Tong cong ty tu van TK GTVT 47 2.1.2 Qua trinh hinh va phat trien cua cac DNNN thuoc TEDI 52 2.2 Tinh hinh CPH cac DN vien cua TEDI 61 2.2.1 Chu truong va tinh hinh trien khai thuc hien CPH nganh GTVT 61 2.2.2 There trang qua trinh CPH cac DNNN thuoc TEDI 63 2.3 Danh gia tinh hinh thurc hien CPH cac DN vien cua TEDI 82 2.3.1 Danh gia ve congtac xac dinh GTDN 82 2.3.2 Nhung cong da dat dirge 86 2.3.3 Nhung han che va nguyen nhan ton tai 89 Chuong 3: DINH HUONG VA CAC GIAI PHAP CO BAN NHAM THUC DAY QUA TRINH CPH CAC DN THANH VIEN CUA TEDI 93 3.1 Mot so dinh huong co1 ban nham thiic day qua trinh CPH cac DN vien Tong cong ty tu-van TKGTVT 93 3.1.1 Muc tieu va dinh huong cua Bo GTVT ve CPH DNNN 93 3.1.2 Dinh huong cua TEDI ve CPH DNNN 99 3.2 Nhfrng giai phap nham thuc day qua trinh CPH cac DN vien cua TEDI 102 3.2.1 Nhom giai phap ve tu tuong va to chuc CPH 102 3.2.2 Nhom giai phap ve moi truong the che 105 3.3 Mot so kien nghi de xuat nham thuc day qua trinh CPH DN 118 KET LU AN 121 DANH MUC TAI LIEU THAM KHAO • • CAC CHU VIET TAT Viet tat TEDI Nguyen nghia Tong cong ty tu van thiet ke giao thong van tai (Ten giao dich Quoc te) DNNN Doanh nghiep nha nudc DNTN CTCP Doanh nghiep tu nhan ■> > Cong ty co phan XHCN Xa hoi chu nghia CNTB Chu nghia tu ban SXKD San xuat kinh doanh BCDDM & PTDN DN CPH Ban chi dao doi mdi va phat trien doanh nghiep Doanh nghiep co phan hoa GTVT Giao thong van tai KSTK Khao sat thiet ke BTCT Be tong cot thep KHCN Khoa hoc cong nghe TSCD Tai san co dinh TSLD Tai san luu dong KTPL Khen thuong phuc loi DN Tong cong ty TVTK GTVT Trung tam GDCK Doanh nghiep z z z Tong cong ty tu van thiet ke giao thong van tai Trung tam giao dich chung khoan TTCK Thi truong chung khoan GTDN Gia tri doanh nghiep DANH MUC CAC BANG BIEU Bang 1: Bang ket qua xac dinh GTDN theo phuong phap ddng tien chiet khau tai thoi diem 31/12/2004 65 Bang 2: Bang ket qua xac dinh GTDN theo phuong phap tai san tai thai diem 31/12/2004 66 Bang 3: Bang ket qua xac dinh GTDN theo phuong phap dong tien chiet khau (31/12/2004) 68 Bang 4: Bang ket qua xac dinh GTDN theo phuong phap tai san tai thoi di£m(31/12/2004) 68 Bang 5: Bang ket qua xac dinh GTDN theo phuong phap dong tien chiet khau (31/12/2004) 70 Bang 6: Bang ket qua xac dinh GTDN theo phuong phap tai san (31/12/2004)70 Bang 7: Bang xac dinh gia tri DN theo phuong phap dong tien chiet khau (31/12/2004): 72 Bang 8: Bang xac dinh gia tri DN theo phuong phap tai san (31/12/2004) 72 Bang 9: Bang ket qua xac dinh gia tri DN theo phuong phap ddng tien chiet khau (31/12/2004): 74 Bang 10: Bang xac dinh GT DN theo phuong phap tai san (31/12/2004) 74 Bang 11: Bang ket qua xac dinh GTDN cua Cong ty tai 31/12/2004 (Theo phuong phap tai san) 76 Bang 12: Bang ket qua xac dinh GTDN theo phuong phap ddng tien chiet khau (31/12/2005): 77 Bang 13: Bang ket qua xac dinh GTDN cua Cong ty theo phuong phap tai san (31/12/2005): 78 Bang 14: Bang ket qua xac dinh GTDN theo phuong phap dong tien chiet khau (31/12/2005): 79 Bang 15: Bang ket qua xac dinh GTDN cua Cong ty tai 31/12/2005 (Theo phuong phap tai san.) 79 * _ ' * z Bang 16 : Bang ket qua xac dinh GTDN theo phuong phap dong tien chiet khau (31/12/2005): 80 Bang 17: Bang ket qua xac dinh GTDN cua Cong ty theo phuong phap tai san (31/12/2005) 80 Bang 18: Bang ket qua xac dinh GTDN theo phuong phap dong tien chiet khau (31/12/2005): 81 Bang 19: Bang ket qua xac dinh GTDN cua Cong ty theo phuong phap tai san (31/12/2005) 82 Bang 20: so luong DNNN cua TEDI da chuyen sang CTCP (6/2004 - 1/2007)86 Bang 21: Bang tong hop ket qua xac dinh GTDN cac DN vien cua TEDI87 i PHAN MC5 DAU Chuong LY LOAN CHUNG VE CPH DNNN 1.1 Nhirng van de co1 ban ve CPH DNNN d Viet nam 1.1.1 Khai niem, dac trung, noi dung ve CPH DNNN Trong nen kinh te thi trudng co rat nhieu loai hinh DN cung ton tai CTCP la mot loai hinh hoat dong rat bien There te cho thay rang CTCP khong phai la san pham rieng co cua CNTB ma la ket qua tat yeu cua r i qua trinh phat trien kinh te thi trudng, Sir ddi va phat trien cua CTCP khong nam y muon chu quan cua bat cu lire luong nao ma la mot qua trinh kinh te khach quan bdi cac nguyen nhan: - Sir phat trien manh me cua lire lirpng san xuat va trinh san xuat doi hoi sir tap trung Ion ve von xa hoi - Sir tac dong bdi cac quy luat cua kinh te thi trirdng doi hoi cac nha tir ban phai tim each doi mdi ky thuat, cong nghe, hop ly hoa san xuat, nang cao nang suat lao dong va gia san pham - Sir phat trien cua san xuat va liru thong hang hoa dat den mot trinh xa hoi hoa nhat dinh lam ddi thi trirdng von CPH DNNN la viec chuyen doi hinh thurc sd huu tir DNNN (DN don sd him) sang CTCP (DN da sd hun) Trong qua trinh CPH, tai san cua DNNN dune ban lai cho ngirdi lao dong, cac to chirc va ca nhan khac ngoai DN Nha nude chi giu lai mot ty le co phan nhat dinh chinh DN CPH Chinh vi vay, giai phap CPH dap ung dune nhirng nhu cau buc thiet cua cong cuoc doi mdi DNNN dang doi hoi, giai toa dupe nhirng khd khan Ngan sach nha nude, nang cao vai trd lam chu cua ngudi lao dong nham dong vien khuyen khich ho co trach nhiem dong gop sue luc, tri tue cho hoat dong SXKD ncri minh co von gop Theo quy dinh tai Nghi dinh 187/2004/ND-CP, cac cong ty nha nude khong thuoc dien Nha nude nam giir 100% von dieu le, thuc hien CPH Tuy theo dieu kien cu the, cac DNNN co the lua chon hinh thuc duoc quy dinh Nghi dinh de CPH Qua trinh CPH DN dupe thuc hien theo quy trinh bao gom cac birdc (Xay dung phuong an CPH; To chuc ban co phan; Hoan tat viec chuyen DN CTCP) 1.1.2 Nhung nhan to anh huong den qua trinh CPH DNNN: 1.1.2.1 Ca che chinh sach : - Co che ban cd phan lan dau: Nang cao tinh minh bach, gan vdi thi trubng - Co che quan ly, sir dung tien thu tu CPH: Ho trp DN CPH thuc hien chinh sach doi vdi ngudi lao dong tai thdi diem CPH - Chinh sach uu dai doi vdi ngudi lao dong DN CPH: Dieu chinh menh gia xuong 10.000 d/CP Ngudi lao dong DN CPH dupe mua uu dai vdi muc giam gia 40% so vdi gia dau binh quan - Chinh sach uu dai doi vdi DN sau CPH: Dupe huong uu dai nhu DN moi lap ma khong can phai cd thu tuc chirng nhan uu dai; dupe huong them chinh sach uu dai theo quy dinh phap luat ve TTCK doi vdi cac CTCP niem yet tren TTCK X / x z - Quan ly phan von Nha nude tai CTCP: Dai dien chu so huu phan von Nha nude tai CTCP dupe quyen quyet dinh ban tiep co phan thong qua niem yet, dau gia theo quy dinh cua Luat DN va Dieu le cong ty ma khong phai dpi sau nam nhu quy dinh trudc day 1.1 l.l.Cdng tac to chuc thuc hien', - Thuc te cho thay cong tac thuc hien CPH DNNN thdi gian qua chua that quyet liet, tu.tudng cho niu keo vi anh huong tdi quyen loi cua mot so ca nhan Con cd tu tudng ngan ngai, so trach nhiem doi vdi nhung ton tai phat sinh chuyen doi mo hinh hoat dong DN d Giam doc va can bo iii quan ly Viec tuyen truyen chu trirang CPH cua Dang va Nha nude chtra dat tdi mire lam cho can bo, Dang vien ngirdi lao dong nhan thirc dung ve CPH, ve quyen loi va vai tro mdi cua ngirdi lao dong CTCP Cac quy dinh ve niem yet chung khoan tren thi trirang bi han che - Tac dong cua yeu to tarn ly: Thirc te cho thay DN CPH bi phan biet doi xu linh virc tin dung va thue so vai DNNN chira thirc hien CPH - Sir khac ve nen tang phap ly: DNNN hoat dong tren nen tang phap ly la Luat DNNN DN CPH hoat dong tren nen tang phap ly la Luat DN r ' f f -Tat ca nhirng dieu tren cho thay sir phan biet doi xu khong dang co giira DNNN CPH so vai DNNN thuan De thue day nhanh tien trinh CPH can doi mdi quan diem va each tiep can doi vdi cac nha hoach dinh chinh sach, x •> r phap luat va ca nhirng ngirdi thirc thi chung Can tiep can theo quan diem chi phan biet giira loai hinh DN hoat dong cd hieu qua, mang lai loi ich cho cong dong va DN hoat dong khong hieu qua cac quan he ve von, tin dung, thue, cong nghe ma khong ke cac DN noi tren thuoc phan kinh te nao f 1.1.2.3 Nhirng kho khan bat cap viec xu ly no va xac dinh GTDN d cac DNNN CPH: \ r Ve van de xu ly no: - Doi vdi cac khoan no phai thu: Cac DNNN dac biet la cac DN thuoc loai hinh xay lap, no XDCB keo dai cac cong trinh da dau tir nhirng chira cd nguon de toan hoac neu cd chi la nho giot dac biet cac cong trinh thuoc nguon von Ngan sach Mot so DN de cd du viec lam cho CBCNV da chap nhan bo thau gia thap, dan den tinh trang thua Id Cong no day dua keo dai x / x nhieu nam von ir dong d cac khau toan da gay nhieu kho khan xac dinh so dir cong no tai thdi diem CPH - Doi vdi cac khoan no phai tra: Theo quy dinh DN phai huy dong cac 114 gan ket CPH DN vai dau gia ban cd phan va niem yet tren thi truong giao dich chung khoan, tao dieu kien phat trien thi trudng von va thi trudng chung khoan Tuy nhien, cung qua mot so cuoc dau gia tren Thi trudng giao dich chung khoan budc dau cung xuat hien mot so bat cap, can sdm nghien cuu, thao go r ' ’ de viec dau gia co phan qua thi trudng chung khoan thu dupe cdng ldn hon Cu the\ + Viec cdng bo thong tin ve DN dau gia can duoc quy dinh bo sung chi chinh trudc CPH) de nha dau tu dua quyet dinh dau tu hop ly + Quy trinh dau gia hien thdi ap dung thu cdng (bo phieu tai cac horn phieu), lam han che kha nang tham gia rong khap cua nha dau tu nudc va quoc te Can bo sung quy dinh bo phieu dudi cac hinh thuc hien dai hon (qua horn thu, qua mang ) de co kha nang thu hut nhieu hon cac nha dau tu r r nudc va quoc te dau gia ( doi vdi DN cd quy md ldn) de tranh hien tuong ban dau gia khong r f r / het, hoac neu het thi khong thu duoc gia tdi uu cho Nha nudc va DN + Can danh mot ty le cd phieu nhat dinh de ban cho cac nha dau tu nho thong qua viec dang ky cd phan nhung khong ghi muc gia cu the, ma nha dau tu chap nhan muc gia mua binh quan cua thi trudng, de dam bao mot ty le cd phieu ban cdng chung cho mot sd nha dau tu nhat dinh, tranh viec tap trung cd phieu vao tay mot sd nha dau tu chuyen nghiep x r x r Thif ba: Ve van de sic dung von: Theo sd lieu thong ke, ke tu co chu truong CPH DNNN den het thang 06 nam 2006, ca nude mdi CPH duoc 3.300 DN va bo phan DN, vdi so von 115 huy dong tu xa hoi 22 ngan ty dong vao dau tu kinh doanh Sau gan 20 nam ma mdi CPH duoc 12% so von nha nudc co tai DN la mot ket qua rat khiem ton Dang chu y la van nhieu DN nam 100% von nha nudc hien dang hoat dong lTnh vuc ma nha nudc khong can nam giu hay chi phoi Song tu cuoi nam 2006, tinh hinh da co su chuyen bien khac Mot so don vi may nam trudc i ach, Ban DMDN thuoc Bo, nganh, dia phuong phai chay tdi, chay lui thuyet phuc ma van "cau gio" thi lai chay dua vdi thoi gian xin CPH bang moi cach Khong chi vay, cac cong ty TNHH cung dang co xu hudng chuyen doi hinh thuc sang CTCP Ngay ca vdi cong ty TNHH Nha nudc mot r r vien cung da co ke hoach CPH nam 2007 nhu Nhiet dien Phu my (von Dieu le: 1.115 ty dong), Nhiet dien can tho (von Dieu le: 180 ty dong), Nhiet dien Thu duc (von Dieu le: 66 ty dong) Nguyen nhan chinh cua tinh hinh la suc nong cua TTCK (bao gom ca thi truong OTC), hien cung van chua dap ung du cau Nhieu cong ty day manh tien chuyen doi sang hinh thuc CPH de ban co phan hoac phat hanh co phieu May nam nay, nganh thep nudc lien tuc bi dong vi thieu r r r nguyen lieu, vi gia phoi thep len xuong that thuong, vi ach tac nhap khau thep phe lieu lam cho loi nhuan tren mot dong von dau tu chi khoang tu 5% - 10%/nam Day la loi nhuan am vi chua tinh den yeu to lam phat va •> / / r r thap hon ca lai suat huy dong tu Ngan hang Song, gia co phieu cua mot so DN co phan nganh thep lai cao gap den chuc lan so vdi menh gia CTCP r r dang trd hinh thuc ua chuong nhat hien Day la tin hieu rat dang mung va la dong luc manh de day nhanh tien trinh CPH d nudc ta Tuy nhien, viec lap hoac chuyen sang CTCP khong phai la "mot thoi thuong" o nudc ta Qua thuc te, hinh thuc CTCP da giai quyet duoc van de nan giai nhat r \ \ \ hien la von bang cach huy dong nguon luc xa hoi vao SXKD Dong thoi mang den cho DN co che quan ly nang dong, hieu qua, thich ung nhanh vdi 116 dien bien cua thi trudng Nhung cung tu day sinh mot van de can quan tam giai quyet la mot so don vi da nhan su lech pha can can cung - cau tren TTCK nen da day nhanh viec lap hoac chuyen huong sang hinh thuc CTCP hoac phat hanh co phieu dang dupe cong chung quan tam va san sang tra gia cao Dieu la rat dung vi da don bat dupe co hoi thi trudng Van de la d cho: Do so bi tuot mat thdi co, nhieu DN qua chu tam den day nhanh lap CTCP ma chua quan tam den viec su dung mot each co hieu qua ddng vdn ay Day chinh la mot van de het sue quan doi vdi cac DN hoat dong co che thi trudng boi muc tieu cua DN suy cho cung van la loi nhuan Trong co che hien nay, ngoai yeu to dap ung du nhu cau ve vdn thi mot DN chi cd the dam bao dupc su tang trudng ben vung DN biet sir dung ddng vdn mot each cd hieu qua Doi vdi cac DN thuoc Tdng cdng ty TVTK GTVT, la nhung DN mang tinh dac thu, hoat dong lTnh vuc tu van Nguon luc chu yeu cua cac DN chu yeu la tri tue la "chat xam", chi phi dau tu cho trang thiet bi may moc khong nhieu nen nhu cau ve vdn hoat dong khong nhieu ma dieu can thiet quan hon la van de su dung ddng vdn cd hieu qua Chinh vi vay, cac DN noi chung va cac DN thuoc Tdng cdng ty tu van thiet ke GTVT noi rieng can thiet phai xay dung, hoach dinh dupc chien lupc SXKD cua minh thuc su dung dan va phu hpp vdi dieu kien dac thu san cd cua don vi, phai xay dung dupc Phuong an SXKD bao gom: Cac muc tieu; cac giai phap ma quan nhat la giai phap ve cdng tac quan ly tai chinh, giai phap ve cdng tac to chuc can bo ve ngudi de phat huy co hieu qua nhat ddng vdn su dung Dac biet doi vdi cac don vi tien luong chiem ty chu yeu gia san pham nhu cac doanh nghiep thuoc Tdng cdng ty tu van thiet ke GTVT can phai tung budc bo tri, sap xep can bo phu hpp vdi nganh nghe dao tao, nang luc sd trudng de phat huy toi da nang luc, kha nang 117 chuyen mon cua nguoi lao dong, can co ke hoach dao tao, boi duong can bo ky thuat co chuyen mon cap cao, co che dai ngo doi vdi cac chuyen gia dau nganh de phat huy toi da kha nang tri tue cua ho dong gop cho cong ty Trong dieu kien cua nen kinh te tri thuc, cong nghe va tri tue "chat xam" da trd mot nhung yeu to quan cua luc luong san xuat Chinh vi vay de dam bao su tang trudng ben vung cac doanh nghiep can chu trong cong tac dau tu khoa hoc cong nghe tien tien va nang cao chat luong lao dong Hai la: Can nang cao nang luc quan ly cua Nha nuoc CPH Nang cao nang luc quan ly cua Nha nudc CPH la mot giai phap nham tang cuong su lanh dao va chi dao cua Dang thuc tien Mac dau den Chinh phu da co cac van ban trien khai thuc hien CPH DNNN, cac nganh cac co quan chuc nang da co thong tu hudng dan thuc hien (Bo tai chinh; Bo lao dong va thuong binh xa hoi ) Cac co quan nha nudc co quyen luc de thuc hien CPH (cac Bo, nganh, UBND tinh, ) da duoc lap va di vao hoat dong Da co su phoi hop giua cac co quan tu Trung * uong den dia phuong qua trinh thuc hien CPH nhung de thuc day vung chac hon nua CPH DNNN noi chung va cac DN vien cua Tong cong ty tu van thiet ke GTVT noi rieng, can thiet phai tiep tuc bo sung va hoan thien mot so noi dung chu yeu: Thu nhat\ Nang cao nang tuc cua co quan nghien cuu va ban hanh cac van ban, quy dinh CPH DNNN - Cac co quan nghien cuu can soat lai cac van ban phap luat da ban hanh, tien hanh nhung sua doi can thiet cho phu hop vdi tinh hinh mdi, tao moi truong thuan loi cho viec phat trien cac CTCP va CPH DNNN - Tren co sd cac van ban, nhung quy dinh hien hanh ve CPH va kinh nghiem thuc tien ve CPH d cac Bo, nganh, dia phuong tien hanh hoan thien 118 he thong bo luat chi tiet va dong bo phuc vu thuan loi cho cong tac CPH - Can nghien cuu ban hanh co che quan ly von Nha nuoc dau tu vao cac DN thuoc moi phan kinh te de theo doi, giam sat viec su dung von cua DN hoat dong SXKD nham phat huy cao nhat hieu qua su dung dong von cua cac DN, dac biet la cac DN thu duoc luong von lon tu cac kenh dau tu thong qua giai phap CPH Thd hai: Phat huy vai trd cua cac Trudng dai hoc va chuyen nghiep \ f Can phat huy tot vai tro cua cac Truong dai hoc va chuyen nghiep, dac biet la cac truong thuoc khoi kinh te va Trung tam nghien cuu khoa hoc va boi ' _ •» r ■» / duong nghiep vu ve chung khoan va TTCK de lam tot viec trao doi, cung cap thong tin, boi duong nghiep vu, dao tao du luc luong can bo va nhan vien chuyen nghiep dap ung yeu cau CPH DNNN, quan ly CTCP, xay dung va phat trien TTCK Trong dieu kien nuoc ta tien vao hoi nhap voi nen kinh te quoc te va khu vuc thi van de dao tao va nang cao kha nang ngoai ngu cho luc luong can bo, nhan vien noi tren la yeu cau can thiet va cap bach Mot thuc te hien nay, hau het cac cong ty chung khoan, kha nang ngoai ngu de giao tiep voi cac nha dau tu nuoc ngoai rat han che Neu khong som dua giai phap de khac phuc ton tai thi co the day la mot tro ngai tuong doi lon cho qua trinh CPH cua nuoc ta gia doan hien 3.3 Mot sd kien nghi de xuat nham thuc day qua trinh CPH DN: Doi vdi Nha nudc: - Ban hanh moi hoac sua doi, bo sung cac van ban quy pham phap luat ve sap xep, doi moi, phat trien DN; Cac quy dinh ve CPH cong ty nha nuoc; Sua doi, bo sung quy dinh ve to chuc, quan ly tong cong ty nha nuoc, cong ty nha nuoc doc lap theo mo hinh cong ty me - cong ty 119 - Doi vdi cac DN thuoc cac nganh khong phai dac thu hoac quan trong, Nha nudc nen ban het va khong nam giu co phan tai cac DN nham r *» khuyen khich cac DN chu dong hoat dong va phat trien san xuat kinh doanh co hieu qua - Hien Luat dau thau dau tu, xay dung da co hieu luc tu 01/04/2006 Nha nudc can co che do, chinh sach de ho tro cac DN de ho vay von cung nhu tham gia dau thau bdi tren thuc te cac DN nhd le rat kho vay von hoat dong thong qua cac to chuc ngan hang cung nhu tham gia dau thau cac Du an - Tiep tuc giai quyet che lao dong doi du theo Nghi dinh 41/ND-CP nham dam bao quyen loi cho nguoi lao dong va DN va sau qua trinh CPH - Theo co che ban theo gia dau binh quan, mot so doanh nghiep CPH, nguoi lao dong khong mua duoc co phan hoac ban sdm co phan cua minh cho •> r •» \ r co dong khac gia thuc te cua co phan thong qua dau gia qua cao so vdi menh gia (cong ty Vinamilk; Khach san Kim lien ) vi vay Nha nudc can co chinh sach de nguoi lao dong giu duoc co phan cua minh mot thoi gian nhat dinh - Nghi dinh 187/2004/ND-CP khong co chinh sach doi vdi doi tuong la lao dong ngheo Nha nudc can giu nguyen chinh sach doi vdi lao dong ngheo nhu trudc day bdi tren thuc te gan nhu doanh nghiep nao cung ton tai it nhieu luc luong lao dong thuoc dien ngheo, can co co che de dong vien, / •> \ r khuyen khich, giup ho va cung chinh la the hien truyen thong tuong than, tuong cua dan toc ta - Bo sung cac quy dinh phap ly, cac van ban hudng dan ve viec quan ly cua Tong cong ty vdi cac don vi vien la cac cong ty co phan ma Nha 120 nude nam giu co phan chi phoi boi tren thirc te hien dang gap phai nhirng lung tung nhat dinh qua trinh thuc hien £)oi v&i TEDI va DN: - Tich cue doi moi to chuc quan ly, nang cao nang luc quan tri cua DN de mot thich nghi hon vdi co che kinh te thi trudng va dieu kien md rong hoi nhap kinh te quoc te - To chuc so ket, tdng ket rut kinh nghiem de trien khai rong rai cac mo hinh to chuc quan ly, cac co che quan ly va quan tri DN doi vdi cdng ty cd vdn nha nude - Ban bdt phan vdn Nha nude tai DN qua trinh CPH nham thu hut nguon vdn dau tu’ bdi tren thuc te tam ly cac nha dau tu rat ngai bo tien dau tu ' \ f vao cac DN ma Nha nude nam giir cd phan chi phoi, tao dieu kien de cac DN vien tham gia cac du an nguon ODA - Tang cuong lien ket cac DN vien, han che canh tramh khong lanh manh giira cac DN vien, nhat la cac co hoi dau thau va ngoai nude - Xay dung co che tai chinh cua Tdng cdng ty va cac DN vien Tong cdng ty chuyen sang boat dong theo md hinh Cdng ty me - Cdng ty vdi muc tieu nang cao quyen chii dong cho cac DN 121 PHAN KET LUAN CPH DNNN la mot chinh sach mang tinh kinh te xa hoi sau sac, la giai •7 r y phap quan dirge khang dinh van de cai each DN CPH DNNN lam thay doi co cau kinh te quoc gia va mang lai nhung anh huong tich cue doi song xa hoi ' • » 'f t y Sau gan hai muoi nam thuc hien CPH, chung ta co the khang dinh rang: f CPH DNNN la mot chu truong ldn va dung dan cua Dang va Nha nudc Mac dau qua trinh thuc hien chung ta gap khong it nhung thach thuc, vudng mac va kho khan, nhien tren thuc te chung ta cung da dat duoc nhung ket qua rat dang khich le De thuc hien cdng viec day manh sap xep, doi mdi va nang cao hieu qua hoat dong cua DN, can phai cd buoc doi mdi co ban ve quan diem va phuong thuc quan ly dieu hanh von Nha nudetai DNNN Vdi noi dung luan van ve van de CPH cac DN vien cua Tdng cdng ty tu van thiet ke GTVT, thong qua thuc trang cdng tac CPH tai cac DN f vien Tdng cong ty Luan van da dat duoc nhung ket qua nghien cuu sau: He thong hoa co sd khoa hoc cua CPH DNNN noi chung va cua cac DN vien cua Tdng cdng ty tu van thiet ke GTVT noi rieng tren quan diem cua chu nghTa Mac Le nin Vai trd cua CTCP va sir can thiet phai day manh CPH DNNN d TEDI giai doan hien Xac dinh CPH la su lua chon tat yeu nham nang cao hieu qua hoat dong cua DNNN va la mot giai phap tai chinh quan trong, huu hieu va dung hudng cho cac DN d Viet nam giai doan hien Day khong phai la su lua chon rieng cd cua Viet nam ma nd da trd bien d hau het cac nudc da va dang phat trien tren the gidi Thuc chat cua CPH DNNN la phuong thuc thuc hien xa hoi hoa sd huu, 122 chuyen DN tu mot chu sd huu la Nha nudc (DN don sd huu) sang DN da sd huu (CTCP) He thong hoa qua trinh hinh va phat trien cua Tong cong ty tu van thiet ke GTVT va cac don vi vien; cac chu truong chinh sach cua Dang, Nha nudc, cua Nganh, cua TEDI va tinh hinh trien khai viec thuc hien CPH d Bo GTVT va Tong cong ty tu van thiet ke GTVT Thong qua nghien cuu thuc trang CPH cac DN vien d TEDI, tac gia da lam ro duoc nhung cong va han che ton tai qua trinh CPH de tu dua phuong hudng va nhung giai phap co ban nham thuc day qua trinh CPH cac DN vien cua Tong cong ty tu van thiet ke GTVT Cac giai phap duoc tap trung chu yeu o nhom: l)Nhom giai phap ve tu tudng va to chuc CPH; 2) Nhom giai phap ve moi trudng the che Qua tac gia cung da dua mot so kien nghi de xuat nham day nhanh tien trinh CPH cac DN vien cua Tong cong ty tu van thiet ke GTVT Tac gia cung rat hy vong gop duoc phan nhd be viec thuc day tien trinh CPH DN vien Tong cong ty noi rieng va tien trinh CPH DNNN d nudc ta noi chung Mac dau da rat co gang de dat duoc mong muon theo muc dich nghien cuu cua de tai, nhien pham vi nghien cuu tuong doi rong cung nhu mot vai r f r \ r r han che cua ban than nen chac chan ket qua dat duoc nhieu khiem khuyet Vi vay, tac gia rat mong nhan duoc nhung y kien dong gop cua cac Thay, Co giao, cac dong nghiep, cac chuyen gia de de tai duoc hoan thien va thiet thuc hon doi vdi cac DN da dang va se thuc hien CPH Xin tran cam on./ TAI LIEU THAM KHAO Ban tin CPH doanh nghiep cua Phong thuong mai va cdng nghiep (VCCI) so 2/2005 Ban tin CPH doanh nghiep cua Phong thuong mai va cdng nghiep (VCCI) so 3/2005 rr? •> r Bao cao cdng tac sap xep doi moi doanh nghiep Tdng cdng ty tu van TKGTVT nam 2005,2006 Bao cao so ket cdng tac thang dau nam va nhiem vu chu yeu cdng tac thang cuoi nam 2006 cua Tdng cdng ty tu van TKGTVT Bao cao tai chinh nam 2002; 2003; 2004; 2005; 2006 cua cac don vi true thuoc Tong cdng ty tu van TKGTVT Bao cao tai Hoi nghi trien khai cdng tac sap xep, doi mdi DN nganh GTVT, "Doi mdi phai gan vdi hieu qua cua DN", Bao GTVT 09/04/2007, trang va 7 Bao cao tinh hinh thirc hien ke hoach CPH nam 2005 cua Bo GTVT Bao cao tinh hinh thuc hien Nghi quyet trung uong 3, Nghi quyet Trung uong (Khoa IX) ve sap xep , doi mdi phat trien va nang cao hieu qua DNNN thuoc Bo GTVT cua Ban can sir Dang bo GTVT Bao cao tdng ket cac nam 2005, 2006 cua Bo giao thong van tai 10 Bao cao tdng ket cac nam 2005, 2006 cua Tdng cdng ty tu van TKGTVT 11 Bao giao thong van tai cac sd nam 2005, 2006 12 Bo KH & DT - Website vvvvvv.mpi.gov.vn: Qua trinh ddi mai DNNN cua Vi et nam 13 Bo tai chinh - Website vvvvvv.mof.gov.vn 14 Chi thi so 36/2006/CT-TTg ve viec thuc hien chuong trinh hanh dong cua Chinh phu ve day manh sap xep, doi moi, phat trien va nang cao hieu qua DNNN giai doan 2006 - 2010, Cong bao so 30 + 31 28/11/2006, trang 52-59 15 Co phan hoa DNNN - Kinh nghiem the gioi, NXB thong ke, H 1993 16 Co phan hoa DNNN - Nhung van de ly luan va thuc tien (Tac gia: PGS.TS.Le Hong Hanh - NXB Chinh tri Quoc gia) 17 Co phan hoa DNNN (cac van ban hien hanh), NXB CTQG, H 1998 18 Dang cong san Viet nam - Van kien Dai hoi Dang IX, X 19 Ho so CPH cac doanh nghiep truc thuoc Tong cong ty tu van TKGTVT 20 Ky yeu Tong cong ty tu van TKGTVT va cac don vi vien 21 Luat Doanh nghiep 22 Nghi dinh so 153/2004/ND-CP 09/08/2004 23 Nghi dinh so 155/2004/ND-CP 10/08/2004 24 Nghi dinh so 187/2004/ND-CP 16/112004 25 Nghi dinh so 41/2002/ND-CP 11/04/2002 26 Nghi dinh so 64/2002/ND-CP 12/06/2002 27 Nguyen Thi Thom, luan an tien sy kinh te voi de tai "CPH DNNN o Viet nam" 28 Phan Thanh Pho, nhung van de co ban ve kinh te va doi moi kinh te o Viet nam, NXBQG, 1996 29 Qua trinh doi moi DNNN viet nam - Giai doan 1986 - 2000 ( Tac gia: Lee Kang Woo - NXB Dai hoc Quoc Gia) 30 Tai lieu Hoi nghi trien khai Quyet dinh 528/QD-TTg ve ban dau gia co phan nha nudc nam 2005 cua Uy ban chung khoan nha nuoc 31 Thi trudng chung khoan va cong ty co phan, Vien nghien cuu khoa hoc thi truong va gia ca, H 1989 32 Thong tu so 126/2004/TT-BTC 24/12/2004 33 Thong tu so 13/2005/TT-BLDTBXH 25/02/2005 34 Thong tu so 18/2005/TT-BLDTBXH 11 /05/2005 35 Thong tu so 19/2004/TT-BLDTBXH 22/11/2004 36 Toa dam ban ve hau CPH cong ty nha nudc cua TS Tran Tien Cudng Vien QLKTTVV, VCCI 7/2005 37 Toa dam ve chinh sach co tuc va tac dong cua no den CTCP cua TS Nguyen son - Thuoc uy ban chung khoan nha nudc, VCCI 8/2005 38 Van ban phap quy so 14 nam 2007 PHU• LUC • PHU LUC Bang xac dinh GTDN theo phuong phap dong tien chiet khau (31/12/2004) Dim vi tinh: VND Chi tieu Thu nhap 2000 2001 2002 qua khu- qua khr qua khir 2003 qua khir 2004 hifn tai 2005 tirong lai 2006 tiro’ng lai 2007 tirong lai 2(0)8 tuong lai 491.59 596.951 679.272 675.571 817.190 927,920 053.653 1.196.423 1.358.538 n n.a n.a n.a n.a 463 960 526.826 598.211 679.269 n n.a n.a n.a n.a 278.376 316.096 358.927 407.5611 2.968.953 3.429 811 3.822.201 4.138.538 4.416.914 4.733.010 5.091.937 5.499.499 20% 20% 18% 20% 21% 22% 23% 25% sau thue Loi nhuan sau thue(50%) Loi nhuan sau thue(30%>) VOn Nh& 2.494.112 nudc Ty suat loi 20°/ nhuan sau thue trdn VNN Ghi chu, n.a la so lieu khong thu thap duoc Tu ket qua so lieu co duoc d bang tren ta tinh duoc gia tri thuc te von nha nuoc cua Cdng ty tai thoi diem 31/12/2004 la: 5.425.272.000 dong Chenh lech tang so voi gia tri von nha nuoc theo so sach ke toan tai cung thoi diem: 1.286.733.000 ddng PHU LUC Bang mot so chi tieu tai chinh co han cua cdng ty nam ke tir thdi diem xac dinh GTDN ( 31/12/2004): Bcm vi tinh: VND Chi tieu STT NSm 2002 Nflm 2003 Nam 2004 C$ng Tdng Iqi nhuan 098.930.175 993.486.963 1.134.987.316 3.127.404.454 II Cac khoan giam trir 319.657.656 317.915.828 317.796.448 955.369 932 Thue TNDN 319.657.656 317.915.828 317.796.448 955.369.932 111 Leri nhuan sau (hue 679.272.519 675.571.135 817.190.868 2.172.034.522 IV L