Đa dạng hóa hình thức phân phối thu nhập cá nhân ở tổng công ty cổ phần xây dựng công nghiệp việt nam

BQ GIAO DQC VA DAO TAO TRUOfNG DAI HQC KINH TE QUOC DAN DAI HOC KTQD TT THONGTINTHlfVIEN Nguyen Viet Dua PHONGLUAN AN-TU LIEU DA DANG HOA HiNH THUC PHAN PHO1 THU NHAP CA NHAN TONG CONG TY CO PHAN XAY DUNG CONG NGHIEP VIET NAM • • • Chuyen nganh: Kinh te Chi'nh tri LUAN VAN THAC SY KINH TE • • Ngirtri hiring dan khoa hoc: PGS.TS DANG VAN THANG Ha Noi, nam 2011 LCH CAM DOAN Toi xin cam doan ban luan van de tai: “Da dang hoa hinh thuc phan phoi thu nhap ca nhan d Tong cong ty cd phan Xay dung cong nghiep Viet Nam" la cong trinh nghien cuu cua rieng toi Cac so lieu, ket qua neu X f luan van la trung thuc va co nguon goc ro rang Tac gia luan van Nguyen Viet Duan MUC LUC • • x r Trang x DANH MUC CAC TU VIET TAT F * * X DANH MUC CAC BANG, BIEU, HINH VE, SO DO TOM TAT LUAN VAN MO DAU Chuvng 1: CO SO LY LUAN VA KINH NGHIEM THUC TIEN DA DANG HOA HINH THUC PHAN PHOI THU NHAP cA NHAN 1.1 Ly luan chung ve phan phoi thu nhap 1.1.1 Cac ly thuyet ve phan phoi thu nhap 1.1.2 Ly luan cua chu nghia Mac-Lenin ve phan phoi thu nhap 1.2 Cac hir^li thuc phan plh^i tlhi va vice da dang hoa h'lnh thuc phan phoi thu nhap ca nhan cac doanh nghiep o’ node la 1.2.1 Co so khach quan ton tai da dang cac hinh thuc phan phoi thu nhap ca nhan cac doanh nghiep nudc ta 1.2.2 Cac hinh thuc phan phoi thu nhap ca nhan cac doanh nghiep o nudc ta 1.2.3 Cac nhan to anh huong den viec phan phoi thu nhap ca nhan 1.3 Kinh nghiem ve da dang hoa phan phoi thu nhap ca nhan a Tong cong ty co phan Xuat nhap khau va Xay dung Viet Nam, bai hoc kinh nghiem doi voi Tong cong ty co phan Xay dung cong nghiep Viet Nam 1.3.1 Phan phoi thu nhap ca nhan Tong cong ty co phan Xuat nhap khau va Xay dung Viet Nam 1.3.2 Bai hoc kinh nghiem doi voi Tong cong ty co phan Xay dung cong nghiep Viet Nam ChOong 2: THUC TRANG PHAN PHOI THU NHAP CA NHAN O TONG CONG Ty CO PHAN XAY DUNG CONG NGHIEP VIET NAM 2.1 Khai quat qua trinh hinh va phat trien Tong cong ty co phan Xay dung cong nghiep Viet Nam 2.1.1 Qua trinh hinh thanh, phat trien va sap xep doi mdi Tong cong ty co phan Xay dung cong nghiep Viet Nam 2.1.2 Dac diem san xuat kinh doanh va moi quan he giua Tong cong ty va cac cong ty con, cong ty lien ket, don vi hach toan phu thuoc ' A I r A • | • | A •> •> r-p, A 5 10 16 16 18 21 25 25 31 33 33 33 40 42 A va phan phoi lai nhuan cua I ong cong ty 2.2 Thuc t rang da daag h oo liinn thue phha phhi thh nhap ca nhaa tai Tong cong ty co phan Xay dung cong ng0iep Viet Nam i 2.2.1 There trang phan phoi thu nhap ca nhan qua quy tien luang 2.2.2 Thue trang phan phoi thu nhap ca nhan qua Quy khen thircmg va Quy phuc lai 2.2.3 Thue trang phan phoi thu nhap ca nhan theo von co phan 2.2.4 Thue trang mot so hinh thuc phan phoi thu nhap khac 2.2.5 Tac dong cua chinh sach thue thu nhap doi vdi viec phan phoi thu nhap cua Tong cong ty 2.2.6 Nhung tuu da dat dugc, nhung mat han che va nguyen nhan viec han che phan phoi thu nhap ca nhan cua Tong cong ty Chuang 3: QUAN DIEM VA CAC GIAI PHAP CO BAN NHAM DA DANG HOA HINH THtfC PHAN PHOI THU NHAP CA NHAN TONG CONG TY CO PHAN XAY DIJ'NG CONG NGHIEP VIET NAM 3.1 Muc tieu, dinh hudng phat trien cua Tong cong ty co phan Xay dung cong nghiep Viet Nam 3.1.1 Muc tieu phat trien 3.1.2 Dinh hudng phat trien 3.2 Nhu *ng quan diem da dang hoa hinh thirc phan phoi thu nhap ca nhan tai Tong cong ty cd phan Xay dung cong nghiep Viet Nam 3.2.1 Quan diem ve tien luang 3.2.2 Quan diem ve tien thudng 3.2.3 Quan diem ve cac khoan phu cap, tro cap va chi phi khac 3.2.4 Quan diem ve phan phoi theo von gop 3.2.5 Quan diem ve da dang hoa hinh thuc phan phoi thu nhap ca nhan 3.3 Mot so giai phap nham da dang hoa hinh thirc phan phoi thu nhap ca nhan tai Tong cong ty co phan Xay dung cong nghiep Viet Nam 3.3.1 Phan phoi tien lucmg 3.3.2 Thu nhap ngoai luang 3.3.3 Thu nhap ter gop von co phan 3.3.4 Hoan thien cac hinh there phan phoi thu nhap ca nhan tai Tong cong ty co phan Xay dung cong nghiep Viet Nam thcri gian tdi 3.4 Mot so kien nghi vdi Nha nude va kien nghi vdi Tong cong ty co phan Xay dung cong nghiep Viet Nam 3.4.1 Kien nghi vdi Nha nude 3.4.2 Kien nghi vdi Tong cong ty co phan Xay dung cong nghiep Viet Nam KET LUAN DANH MUC TAI LIEU THAM KHAO 44 56 62 65 67 r M r ii r 68 72 72 77 77 76 76 78 78 80 80 84 84 88 90 91 95 95 96 99 DANH MUC CAC TU * VIET TAT BHXH Bao hiem xa hoi BHYT Bao hiem y te CBCNV Can bo, cong nhan vien CNCS Chu nghia cong san CNTB Chu nghia tu ban CNXH Chu nghia xa hoi DNNN Doanh nghiep Nha nudc HDQT Hoi dong quan tri NSNN Ngan sach Nha nudc TBCN Tu ban chu nghia TNDN Thu nhap doanh nghiep TNHH Trach nhiem huru han TNHHMTV Trach nhiem huu han mot vien XDCN Xay dung cong nghiep XDCNVN Xay dung cong nghiep Viet Nam XHCN Xa hoi chu nghia SXKD San xuat kinh doanh VINACONEX Tong cong ty co phan Xuat nhap khau va Xay dung Viet Nam DANH MUC BANG BIEU, BIEU DO Trang Danh muc bang bieu Bang 2.1: Phan loai lao dong theo trinh 35 Bang 2.2: Phan loai lao dong theo loai hop dong lao dong 36 Bang 2.3: So hiru co phan 36 Bang 2.4: Bo tri von Cong ty me - Tong cong ty 37 Bang 2.5: Dau tu von tai cac cong ty A f 38 Bang 2.6: Dau tir von vao cac cong ty lien doanh, lien ket 39 Bang 2.7: Mot so chi tieu san xuat kinh doanh chinh 51 Bang 2.8: Tinh hinh no ngan han 55 Bang 2.9: Loi nhuan va phan phoi loi nhuan 57 Bang 2.10: Bang tong hop thu co turc cac cong ty 63 Bang 2.11: Bang tong hop thu co tire cac cong ty lien doanh, lien ket va dau tir dai han khac Bang 2.12: Bao cao lao dong va thu nhap 64 r 67 r Bang 3.1: Mot so chi tieu san xuat kinh doanh chinh ba nam tdi 76 Danh muc bieu Bieu 2.1: Bieu von dieu le 37 Bieu 2.2: Bieu thu nhap binh quan 52 TRUCJNG DAI HOC KINH TE QLJOC DAN Nguyen Viet Duan DA DANG HOA HINH THUC PHAN PHOI THU NHAP CA NHAN TONG CONG TY CO PHAN XAY DUNG CONG NGHIEP VIET NAM • • • Chuyen nganh: Kinh te chinh tri TOM TAT LUAN VAN THAC SY • • Ha Noi, Nam 2011 TOM TAT LUAN VAN ■ Sau hai mirai lam nam ddi mdi, vdi chien luoc phat trien nen kinh te thi tnrdng theo dinh hudng xa hoi chu nghia, Viet Nam da dat dupe nhung tuu quan trong: chinh tri on dinh, kinh te tang trudng, ddi song cua nhan dan dupe cai thien va nang cao Trong nen kinh te thi trirdng d nude ta hien cd nhieu chu the san xuat kinh doanh thuoc nhieu phan kinh te tham gia Moi chu the san xuat kinh doanh moi thdi ky co phuong thirc to chuc kinh doanh va co cau von kinh doanh khac Moi doanh nghiep lai gom nhieu don vi, moi don vi hoat dong kinh doanh nhieu linh vuc nganh nghe do co ket qua va thu nhap khac Van de phan phoi thu nhap cho cong bang, phii hop vdi dac diem nganh nghe gan vdi viec tang trudng kinh te la van de cap bach, thudng xuyen va cung la van de nhay cam nhat cua doanh nghiep Qua trinh doi mdi va nang cao hieu qua cua Doanh nghiep Nha nude (DNNN) d nude ta van dang tiep tuc tien hanh theo tinh than cua Nghi quyet Hoi nghi Trung U’ong (khoa IX) Thuc hien chu truong cua Dang va Nha nude ve doi mdi, sap xep va nang cao hieu qua kinh te cua DNNN, nang cao ddi song cho ngubi lao dong, Tong cong ty Xay dung cong nghiep (XDCN) Viet Nam da duoc co phan hoa Trong qua trinh thuc hien, tai Tdng cong ty co phan XDCN Viet Nam van de phan phoi thu nhap edn nhieu diem bat cap: phan phoi thu nhap ca nhan cho ngubi lao dong chua cong bang, chua tuong xirng vdi sir dong gop, thu nhap cua ngubi lao dong chua cao Xuat phat tir tinh hinh thuc lien, la mot can bo cong tac tai Tdng cong ty cd phan XDCN Viet Nam, vdi mong muon van dung kien thirc da dupe hoc vao thuc tien va co nhung dong gop thiet thuc cho doanh nghiep, em da lira chon de tai: “Da dang hoa hinh thirc phan phoi thu nhap ca nhan o1 Tdng cong ty co phan Xay dung cong nghiep Viet Nam” lam de tai luan van Thac sy chuyen nganh Kinh te chinh tri Luan van da su dung cac phuong phap nghien cun cua chuyen nganh kinh te chinh tri nhur: Phuong phap vat lich su cua chu nghia Mac-Lenin, phuong phap vat lich su, phuong phap tong hup nhifng tu lieu thuc te, phuong phap tiep can he thong, phuong phap lich su - logic, ket hop phuong phap phan tich - tong hop, phuong phap thong ke - so sanh de luan giai cac van de thuc tien Ket qua nghien ciru cua luan van da co nhung dong gop chu yeu sau: Thu nhat; Luan van da he thong hoa co so ly luan va kinh nghiem thuc tien da dang hoa hinh thuc phan phoi thu nhap ca nhan Thu hai; Luan van da phan tich qua trinh doi moi DNNN va thuc hien cac hinh thuc phan phoi thu nhap ca nhan tai Tong cong ty co phan XDCN Viet Nam, tu rut nhung bai hoc kinh nghiem co the van dung cho Tong cong ty co phan XDCN Viet Nam viec phan phoi thu nhap ca nhan then gian toi Thu ba; Luan van neu len quan diem va de xuat mot so giai phap nham da fl s dang hoa hinh thuc phan phoi thu nhap ca nhan tai Tong cong ty co phan XDCN a- r Viet Nam NOI DUNG 1- Luan van da he thong hoa cor so- ly luan va kinh nghiem thuc tien da dang hoa hinh thirc phan phoi thu nhap ca nhan Thu nhat, Luan van da lam rd cac ly luan chung ve phan phoi thu nhap Luan van da dua khai niem ve thu nhap va phan phoi thu nhap Luan van cung lam ro cac van de ly luan chung ve phan phoi thu nhap cua cac truong phai nhu: Ly luan ve phan phoi thu nhap theo truong phai tan co dien; Ly luan ve phan phoi thu nhap theo truong phai kinh te hoc phuc loi; Ly thuyet ve nen kinh te thi truong - xa hoi d Cong hoa lien bang Due; Ly luan ve phan phoi thu nhap cua truong phai chinh hien dai; Su phan phoi lai "toi uu theo Pareto" va nguyen ly "Ham phuc loi xa hoi" cua Bergson va Samuelson Cac ly luan theo cac truong phai va thueng duoc luan giai ke thua cac ly luan trudc Luan van da neu len ly luan cua chu nghTa Mac-Lenin ve phan phoi Ly luan phan phoi chu nghTa xa hoi va thoi ky qua len chu nghTa xa hoi dupe bat nguon tir hoc thuyet kinh te cua cac nha sang lap chu nghTa Mac-Lenin Trong quan diem cua chu nghTa Mac-Lenin ve phan phoi la phan phoi theo lao dong Ve vai tro cua phan phoi, luan van dira quan diem ve phan phoi tai san xuat xa hoi dong thoi cung neu len vai tro cua phan phoi quan he san xuat xa hoi Ve quan diem phan phoi tong san pham xa hpi cua K.Marx Dong thoi luan van da tong hop dupe gia tri ly luan phan phoi theo lao dong cua K.Marx r Thu- hai, Luan van dd lam rd cac hinh thuv phan phoi thu nhap cd nhan va viec da dang hod hinh thuc phan phoi thu nhap cd nhan cac doanh nghiep ff mrdre ta Luan van da neu co so khach quan ton tai da dang cac hinh thuc phan phoi thu nhap ca nhan cac doanh nghiep d nude ta, tat yeu ton tai da hinh thuc phan phoi thu nhap cac hinh thuc phan phoi thu nhap la: Phan phoi thu nhap theo ket qua lao dong va hieu qua kinh te; Phan phoi thu nhap theo von gop; Phan phoi thu nhap thong qua phuc lpi xa hoi; Luan van da luan giai dupe cac nhan to anh hudng den phan phoi thu nhap ca nhan doanh nghiep, co sp anh huong cua co che va chinh sach phan phoi thu nhap cua Nha nude Dong thoi cung neu len su dieu tiet cua nha nude doi vdi thu nhap ca nhan nhu chinh sach thue thu nhap ca nhan, chinh sach giai quyet viec lam chinh sach bao dam xa hoi Th dr ba, Luan van dd neu Kinh nghiem da dang hod phan phoi % phan Xay dung cong nghiep Viet Nam Luan van da tong hop cac hinh thuc phan phoi thu nhap ca nhan d Tong cong ty co phan Xuat nhap khau va Xay dung Viet Nam, dong thoi da luan giai dupe cac hinh thuc phan phoi thu nhap ca nhan tai VINACONEX gom: Thuc hien 89 lam cong la mot phan tien cong, hay thu nhap cua ngudi lam cong duoc tach va lap quy bao hiem Quy bao hiem gom BHYT, BHXH, bao hiem than the Ngoai ra, co bao hiem dac biet ddi vdi cac cong viec co nhieu rui ro va nhung rui ro co the nguy hiem den tinh mang, hay mot phan co the ngudi Co the noi, che bao hiem la mot each phan phdi dac thu cua nen kinh te Nd la mot co sd kinh te tat yeu cua trang thai an sinh xa hoi Trong SXKD, doanh nghiep chua thuc hien che bao hiem mot each nghiem chinh va hinh hop dong thue mudn, phan bao hiem da khong dupe dua vao Viec bo qua dong bao hiem, hoac thuc hien khong day du che bao hiem la mot vi pham nghiem trong che phan phdi thu nhap cho ngudi lao dong Trong khuyech truong tien thudng, hoac mot vai hinh thuc phuc lpi be noi, doanh nghiep chua chu mot phan co ban cua thu nhap co quan he ddi vdi an sinh cua ngudi la bao hiem Bdi vay, thuc hien day du che bao hiem, la dieu can nhan manh viec hoan chinh che phan phdi thu nhap ca nhan doanh nghiep nhat la hien Tdng cong ty da chuyen ddi Tdng cong ty cd phan 3.3.2.2 Tien thudng va phu cap ngoai luong Q mot y nghia nhat dinh, ddi vdi ngudi lao dong, tien luong la phan thu nhap chinh cua tien cong, tien thudng va phu cap la phan phu No thuoc vao ket qua SXKD chung cua doanh nghiep va hieu qua, hay chat luong lao dong, do tien thudng va phu cap ngoai luong la phan thu nhap tang them cua ngudi lao dong Tien thudng chi dupe xac dinh sau mot chu ky SXKD thudng la mot nam Tien thudng gom hai loai: Thudng chung can cu vao ket qua hoat dong SXKD chung cua doanh nghiep Quy tien thudng dupe xac dinh vao ket qua SXKD, tir chu doanh nghiep dinh mot ty le tien thudng lay vao phan thu nhap tang them cua doanh nghiep, sau can cu vao muc dong gop (theo dinh luong va chat luong) cua tung ngudi ma chia tien thudng cho tung ca nhan Va thudng cho nhung ca nhan co tich cao, dac biet Mire tien thudng dupe xac dinh bdi ket qua nhung dong gop dac biet Rieng doi vdi nhung dong gop cd hieu luc nhieu nam, tien thudng co the keo dai theo thdi gian hieu luc cua nhung dong gop vao viec lam tang thu nhap cua doanh nghiep Chang han nhu nhung trudng hpp cai tien 90 ky thuat cong nghiep, hay nhung sang kien to chuc, quan ly, hop ly hoa san xuat co tac dung lam tang nang suat va hieu qua ro ret Nhung dong gop mang hinh thai phat minh, sang che, song khong tach khoi hoat dong cua doanh nghiep, nen ngudi lam cong khong trd chu sd huu tri tue, vay, nhung cai tien van nam pham vi hoat dong cua doanh nghiep va thuoc so huu cua doanh nghiep Nhung de tao dong luc cho su phat trien doanh nghiep can co che thudng thich ung vdi nhung dong gop va cung can co quy che de ngudi lam cong chu dQng tham gia cai tien ky thuat va hop ly hoa qua trinh SXKD Ben canh che thudng phai co che phat de rang buoc ngudi lam cdng thuc hien du va dung quy che lam viec, ddng thdi tri ky luat va trach nhiem cua ngudi lam cong Cac hinh thuc phat can chu y hieu luc cua viec phat ddi vdi nhung sai pham va muc ton that den hieu qua kinh doanh, thuc chat la doi vdi ky luat lam viec cua cdng ty Phu cAp la phAn thu nhap ngoai tien luong Khoan thu nhap nham bu vao nhumg chi phi tang them ddi vdi nhung cdng viec dac biet Lam ngoai gid, lam ngoai che Ddi vdi mot sd cdng viec dieu kien lam viec, ngudi lam cdng co nhung ton that ve sue khoe va tinh than cung can co phu cap thich dang Nhung cdng viec dac biet ngoai muc hao phi sue lao dong ldn va doi hoi trach nhiem cao, cung nhu co nhieu rui ro, tham chi gay nguy hai den tinh mang, hoac la nhung cdng viec khong dupe ua thich Day la nhung cdng viec cd ton thuong ve mat xa hoi ddi vdi ngudi lao dong, de danh ddi can cd mot phan phu cap thich dang Nhung loai phu cap mac du la phan phu tdng thu nhap, nhung la phan nhay cam, vi the doanh nghiep can can nhac ky ludng viec xac dinh muc phu cap va hinh thuc phu cap thich dang nham dam bao loi ich cho ngudi lam cdng, ddng thdi tao mot he thdng tra cdng hoan chinh doanh nghiep 3.3.3 Thu nhap tit gop von co phan Phan phoi loi nhuan va trich lap cac quy; Loi nhuan sau thue duoc xac dinh vao cuoi nam tai chinh, trudc phan chia cd tuc cho cac co ddng phai chia tra lai lien doanh (neu cd) va sau chia tra lai lien doanh, sd lai trich lap cac quy va tra cd tuc 91 Ty le trich lap cac quy neu tren se HDQT de nghi Dai hoi dong co dong thudng nien quyet dinh cho tirng nSm Nhtrng ngudi dong gop von co phan dau tu vao doanh nghiep ve dai han mong muon nhan dupe co tire cao Tong cong ty can xac lap ke hoach SXKD, cd bien phap quan ly hieu qua cac nguon von, SXKD co lai, chia co tuc cho ngudi gop von Cac yeu to hoat dong, anh hudng den co tuc va chi tra co tuc thudng bao gdm: Muc tang trudng tiem nang cua cac khoan lpi nhuan tuong lai; Su bien dong cua cac khoan lpi nhuan cac giai doan khac va chu trinh tai SXKD; Lpi nhuan va mire chi tra co tuc cua cac to chuc khac cung mot nganh kinh doanh Cac mdi quan he: thu nhap - lpi tuc - dau tu phat trien - chi tra cd tuc Phan phdi thu nhap tir gop von cd phan - Lpi tuc cd phan (hay gpi la co tuc) la mot phan lpi nhuan dupe phan phdi cho co dong, thuoc tinh hinh lpi nhuan cua Tdng cdng ty va ty le gop von dau tu cua tung cd dong Do do, muc lpi tuc cd phdn cung nhu phuong thuc chi tra, toan cd tuc thuoc su phat trien SXKD va chinh sach cd tuc cua Tdng cdng ty, su phan phdi HDQT quyet dinh Tdng cdng ty tang cuong cdng tac quan ly SXKD phat trien da dang hoa nganh nghe de mang lai lpi nhuan, tao kha nang chi tra cd tuc cao, tao long tin cho nha dau tu, muc tra co tuc ngang bang cac don vi xay lap manh hien 3.3.4 Hoan thien cac hinh thuc phan phdi thu nhap cd nhan tai Tdng cdng ty co phan Xay dung cdng nghiep Viet Nam thdi gian td'i 3.3.4.1 Hoan thien che phan phdi thu nhap ca nhan theo co che Tdng cdng ty cd phan - Hoan thien che SXKD va phan phdi thu nhap cd nhan theo co che thi truong - co che Tdng cdng ty co phan: Che phan phdi thu nhap cho ca nhan cua Tdng cdng ty dua tren che sd huu von kinh doanh va von gop cua cac to chuc, ca nhan Bdi vay, co sd hay dieu kien tien quyet va co ban cua viec thuc hien ddi mdi quan he phan phdi thu nhap cua Tdng cdng ty theo co che von kinh doanh, ddi mdi che dp phan phdi thu nhap Xac lap va hoan thien che kinh doanh theo co che thi trudng theo hudng Cdng ty me la mot don vi dau tu von, giao von, quyen tu chu ve 92 von cho cac cong ty Cac cong ty tu chu, kinh doanh theo co che cong ty co phan Tong cdng ty can sdm sap xep, chuyen ddi, cd phan hoa cac cdng ty TNHH MTV Viec cd phan hoa xac lap tinh each chu the kinh doanh doc lap cua cac don vi, khong mang nang tu tudng cdng ty nha nude nhu trudc day, cac cdng ty vien doc lap kinh doanh theo co che cdng ty cd phan Nguon nhan luc ma Tdng cdng ty dua vao la thi trudng lao dong, d day dau vao lao dong la mot hang hoa va tien cdng cua ngudi lao dong chinh la gia ca sue lao dong, va gia ca la co che thi trudng quyet dinh - To chuc he thdng vd giaiphap SXKD Tdng cdng ty: Su phat trien cua kinh te dua tren qua trinh kinh te thi trudng la qua trinh phan cdng va chuyen mon hoa Viec xay dung mot he thdng phan cdng chuyen mon hoa hop ly nham tang nang suat, tiet kiem lao dong, tang hieu qua SXKD Ddng thdi hinh va tim phuong hudng hop ly hoa SXKD, bo tri lao dong hop ly, cung nhu viec danh gia hieu qua cdng viec cua tung ca nhan Co the noi, de tra cdng thoa dang, viec thuc hien phan tich qua trinh SXKD nh&ng khau, nhung cdng viec chuyen mon dac thu lam co sd sap xep, bo tri lao dong Chuyen mon hoa la co sd va dieu kien can thiet cho viec phan phoi thu nhap theo nguyen tac gan phan phoi thu nhap vdi ket qua lao dong, vdi sd luong va chat luong lao dong Nganh xay lap va san xuat cdng nghiep la mot nganh SXKD phuc tap, gom nhieu khau cdng viec cd yeu cau chat luong lao dQng va tay nghe chuyen mon cao Ddng thdi nhung cdng vipc thuoc nhung khau, nhung nghe khac nhau, cd yeu cau cu the nhat dinh ve chat luong cdng viec Nhung khau, nhung nghe khac lai cd nhung ngach va bac cdng viec khac la co sd, dieu kien, hay cdng cu quan ly qua trinh SXKD va qua trinh lao dong cua CBCNV Tdng cdng ty, ddng thdi la can cu viec xem xet sd luong, chat luomg lao dong, tir dd xac dinh viec phan phoi thu nhap cho cac ca nhan Tdng cdng ty Ra soat lai toan bp dau mdi cac cdng ty con, cdng ty lien doanh, lien ket de thuc hien sap xep cac dau mdi doanh nghiep; xem xet de thoai von dau tu d cac doanh nghiep SXKD khong hieu qua Tham gia dau thau va nhan thau ddi vdi cac dir an da co nguon von, tap trung thi cdng nhanh dirt diem de thu hoi von; Tap 93 trung thu hoi no tir cac Chu dau tu de giam chi phi lai vay, can doi duoc tai chinh cho hoat dong SXKD Ra soat lai cac du an dau tu; dinh, hoan, dung, gian tien ddi vdi cac du an chua cap thiet On dinh san xuat cua Nha may xi mang Thai Nguyen (Cong ty TNHH MTV Xi mang Quang Son), tang cudng cong tac md rong thi trudng de tSng doanh thu, tirng budc can ddi nguon tra nq dai han Lam viec vdi cac to chuc tin dung de giai ngan vdn cho cong tac dau tu de thao go kho khan cho cac nha thau thi cong - Xac lap he thong dinh muc kinh te - ky thuat hop ly: Dinh mire kinh te - ky thuat, cong nghe cd chuc nang xac lap hao phi ve sd luong, chat luong cong viec, la can cu de bo tri, sap xep lao dong he thong phan cong hop tac lao dong Mat khac la co sd de xac dinh tieu chuan tien cong hay gia ca sue lao dong Day la cong viec phuc tap, lien quan mat thiet den viec to chuc, quan ly lao dong, dong thdi cd quan he mat thiet den loi ich cua ngudi lam cong Cac dinh muc khong hop ly, se khong phan anh duoc nhu cau lao dong phan bo cac khau cong viec, do gay kho khan cho khau td chuc qua trinh lao dqng, cung nhu hop ly hoa toan bo qua trinh SXKD cua Tdng cong ty, dong thdi gay ton that thu nhap cho ngudi lao dong Bdi vay Tong cong ty can phai xay dung duqc mqt he thong dinh muc hop ly Cd the noi, day la mot loai cong viec tao dieu kien va co sd cho viec td chuc hoat dong SXKD va viec phan phoi thu nhap hop ly cho cac ca nhan Tdng cong ty Dinh muc kinh te ky thuat cua lien quan den viec td chuc, quan ly va quan tri qua trinh SXKD lien quan den lqi ich cua ngudi lao dong Bdi vay, bo dinh muc kinh te - ky thuat, cung nhu he thong ngach, bac, kem theo la tieu chuan gia ca, tuc muc luong theo ngach, bac va tinh theo dinh muc can duqc cong bo cong khai, minh bach, hon nua phai duqc lam rd cho ngudi lao dong va duqc ho quan triet, 3.3.4.2 Phan phdi thu nhap ca nhan phu hop vod dieu kien va dac diem cua Tdng cong ty cd phan Xay dung cong nghiep Viet Nam Tdng cong ty hoat dong SXKD nhieu linh vuc, dong thdi cung da dang ve vdn Ngudi lao dong cd vdn gop vao qua trinh SXKD, song muc vdn gop cua ngudi lao dong khong nhieu Do vay lay viec phan phdi thu nhap ca nhan phan phdi theo lao dong la phan phdi chinh Can cu vao sd luqng va chat luqng lao dong cua 94 tirng ngudi dong gop cho xa hoi, ngudi lam nhieu hudng nhieu ngudi lam it hudng it, co sue lao dong ma khong lam thi khong hudng, lao dong co ky thuat cao, lao dong d nhung nganh nghe doc hai, nhiing dieu kien kho khan deu duoc hudng phan thu nhap thich dang Can cu cu the de phan phdi theo lao dong la: So luong lao dong duoc bang thdi gian lao dong hoac so luong san pham lam ra; Trinh thao lao dong va chat lugng san pham lam ra; Dieu kien va mdi trudng lao dong; Tinh chat lao dong; cac nganh nghe can dugc khuyen khich Phan phdi theo lao dong dugc thuc hien qua nhung hinh thuc cu the nhu: Tien cdng cac don vi SXKD; tien thudng; tien phu cap; tien luong cac co quan hanh chinh su nghiep Phan phdi thu nhap ca nhan la qua trinh phan phdi tien luong, phu cap, khen thudng, phuc lgi va cd tuc Can xac dinh cac khoan la thu nhap chinh dang, can su cdng bang Tien cdng, phu cap thudng va phuc lgi khong phai la thu ban phat cua cdng ty ddi vdi ngudi lam cdng Phan phdi thu nhap ca nhan can dugc xac dinh gan vdi ket qua kinh doanh va muc dong gop cua ngudi lam cdng vao viec san xuat thu nhap Cl mot y nghia nhat dinh, lien luong la phan cung, phu cap tien thudng va phuc lgi la phan mem cua tien cdng La phan mem, nhtrng hinh thuc phan phdi ngoai luong trd mot don bay, cdng cu viec dQng vien, khuyen khich ngudi lam cdng, dong thdi the hien tinh cdng bang phan phdi, bdi vay, can dugc quan tarn dung muc ve tieu chuan va muc thudng, phuc loi, dong thdi cdng khai, minh bach va thong suot toan the CBCNV cua Tdng cdng ty Xac lap va hoan thien che phan phdi thu nhap ca nhan cua Tdng cdng ty theo co che thi trudng - cdng ty co phan, thuc chat la mgt qua trinh vdi cac yeu to: Xac lap va hoan thien che kinh doanh theo von; To chuc he thong SXKD va giai phap SXKD Tong cdng ty; Xac lap he thong dinh muc kinh te - ky thuat hop ly; Hinh tieu chuan phan phdi thu nhap ca nhan dudi nhieu hinh thuc khac ve von Tdng cdng ty Day la co sd va cdng cu mang tinh phap ly cua viec to chuc, quan ly, quan tri qua trinh kinh doanh, dong thdi la co sd, cong cu thuc hien che phan phdi thu nhap ca nhan Tdng cdng ty 95 3.4.1, Kien nghi viri Nha marc muc luong he thdng thang luong, bang luong, phu cap luong khu vuc nha nude, tinh muc luong ghi hop ddng lao dong va thuc hien che khac cho ngudi lao dong theo quy dinh cua phap luat Trong Dieu 56 cua Bo luat Lao dong ghi: Muc tien luong toi thieu duoc an dinh theo gia sinh hoat, dam bao cho ngudi lao dong lam cdng viec gian don nhat dieu kien lao dong binh thudng bu dap sue lao dong gian don va mot phan tien luong tai san xuat sue lao dong md rong va duoc dung lam can cu de tinh cac muc luong cho cac loai lao dong khac Hien nay, nude ta dang thuc hien muc tien luong toi thieu theo Nghi dinh so 108/2010/ND-CP 29 thang 10 nam 2010 Thu tudng Chinh phu, ddng thdi Chinh phu cung khuyen khich doanh nghiep tra cao hon luong toi thieu Song vdi muc tien luong toi thieu nhu vay, cac chu dau tu xay dung gia cong trinh, yeu to tien luong cau gia san xuat va xay dung cdng trinh, va cung la co sd de doanh nghiep xay dung quy luong van thap Tang muc tien luong toi thieu thi ngudi lao dong se dong nghia vdi viec tang luong, song tren thuc te hien d nude ta tang luong khong theo kip tang gia, vay tien luong van chua du de sinh hoat toi thieu hay noi each khac la cuoc song cua ngudi lao dong chua duoc nang cao lai la; Thuc hien tot, phan dau rut ngan lo trinh dieu chinh tidn luong va tro cap xa hoi giai doan 2008- 2012 di doi vdi kiem soat lam phat de dam bao thu nhap thuc te cang tang cho ngudi hudng luong Vdi muc lam phat nhu hien thi viec tang luong cua ngudi lao dong chi tren danh nghTa Nha nude can thuc hien cdng tac an sinh xa hoi nhieu hon nua, trg cap cho ngudi co thu nhap thap Ba la; Dieu chinh giam muc thue thu nhap doanh nghiep Muc thue thu nhap doanh nghiep hien la 25%, muc thue thu nhap cao so vdi khu vuc va 96 tren the gidi Nha nudc can dieu chinh thue thu nhap doanh nghiep xuong muc dudi 20% Vdi muc thue suat se khuyen khich don vi tiet kiem chi phi quan ly hieu qua cac nguon vdn thue thu nhap doanh nghiep anh hudng true tiep den loi nhuan sau thue va phan phdi thu nhap, trich lap cac quy cua doanh nghiep Noi each khac, giam muc thue suat thue thu nhap doanh nghiep se dong nghia vdi viec nguoi doanh nghiep nudc co nhieu viec lam Vdi luong vdn NSNN cho cac du an, cong trinh dau tu xay dung hang nam tri d muc khoang 28% tdng muc chi ngan sach nha nudc nen sd luong du an duoc bo tri ke hoach vdn hang nam cua cac Bo, nganh trung uong va dia phuong la kha Ion Song vdi Luat dau thau hien nhieu cong trinh, du an Ion cac nha thau nudc ngoai trung thau, nhung thuc chat cac nha thau nudc ngoai trung thau khong co nang luc thi cong ma lai thue lai thau phu la cac doanh nghiep nudc Su canh tranh nhu vay la chua cong bang, lam cho cac doanh nghiep nudc mat thi phan ca san nha vay can sua ddi Luat dau thau, uu tien va chi dinh thau cho cac doanh nghiep nudc Sau la; Co bien phap kich cau san xuat, giam muc lai suat tin dung Kiem soat chat che va quy dinh ve tin dung, muc tran lai suat ngan hang Vdi muc lai suat nhu hien nay, vay vdn luu dong phuc vu SXKD tdi 20%/nam thi kho co the mang lai loi nhuan cho doanh nghiep Hay noi each khac vdi muc lai suat ngan hang hien thi cac doanh nghiep rat kho khan SXKD 3.4.2 Kidn nghi vdri Tdng cong ty cd phan Xay diyng cong nghiep Viet Nam « Mot la; Tap trung SXKD vao nhung nganh chinh, nhung nganh co the manh Tdng cong ty duoc lap nam 1998 vdi muc dich nham tang cudng tich tu, tap trung, phan cong chuyen mon hoa va hop tac san xuat de thuc hien nhiem vu nha 97 nudc giao, nang cao kha nang va hieu qua kinh doanh cua cac don vi vien va cua toan Tong cong ty, dap irng nhu cau cua nen kinh te Thuc te cho thay vi$c Tong cong ty la Chu dau tu Du an nha may Xi mang Thai Nguyen - du an nhom A, cd quy mo ldn va thiet bi co ty le noi dia hoa cao Cong tac thi cdng xay lap cua Tdng cdng ty rat chuyen nghiep, san xuat xi mang bi 16 va rat kho khan viec tra no ngan hang va cac to chuc tin dung Do vay Tdng cdng ty can tap trung vao cac nganh nghe co the manh cua Tdng cdng ty nhat la viec xay lap Hai la; Chuyen ddi, co phan hoa cac cdng ty TNHH MTV Ra soat, sap xep va bo tri can bp quan ly tai cac don vi, tao dieu kien cho cac dem vi chu dong SXKD de dat hieu qua kinh te Thuc te hien cac cdng ty TNHH MTV chua nang dong, each lam viec tri tre dan den lam tin thua 16, lam mat von cua Nha nudc, Tong cdng ty va cac co dong Khan truong chuyen ddi va cd phan hoa cac Cdng ty TNHH MTV va cac don vi true thuoc, cd phan hoa tat ca cac don vi vien, sdm dua Tdng cong ty co phan hoat dong theo co che thi trudng Ba la; Phan phdi thu nhap ca nhan phu hop vdi dieu kien va dac thu nganh nghe, lay viec phan phdi thu nhap ca nhan theo lao dong la phan phdi chinh Phan phoi thu nhap ca nhan phu hpp vdi cac dieu kien ve von, su dong gop cua ngudi lao dong vao qua trinh SXKD Tong cdng ty cd sd lao dong dong song ngudi lao dong co von gop la khong cao, vay lay viec phan phdi theo lao dong la chu yeu Bon la; Hoan thien phan phoi tien luong theo co che thi trudng Tien luong phai dupe coi la gia ca sue lao dong, dupe hinh theo quy luat thi trudng, dua tren cung- cau ve sue lao dong, chat lupng, cuong lao dong va muc canh tranh viec lam Can co che do, chinh sach ve tien luong va phu cap ddi voi CBCNV phu hpp su phat trien kinh te thi trudng Cac khoan luong, thudng, phu cap cua ngudi lao dong phai dupe dam bao trd nhtrng cong cu huu hieu de dieu tiet quan he lao dong, phan anh dung gia tri sue lao dong Do la nhung nguon thu nhap de nuoi song ngudi lao dong va gia dinh ho, tir mdi tao dong luc khuyen khich ho lam viec co hieu qua Muc luong toi thieu phai dam bao nhu cau sinh hoat can thiet de tai san xuat sire lao dong va su van dong cua thi trudng sue lao dong Hoan thien phan phdi tien luong theo cu che thi trudng 98 Nam la; Tang cudng viec giam sat viec phan phoi thu nhap ca nhan tai cac don vi vien Tong cong ty can quy dinh cac nguyen tac xay dung thang luong, bang lucmg de ngudi lao dong va ngudi su dung lao dong co co sd xac dinh tien luong Quy che tien luong, phan phoi thu nhap ca nhan d cac don vi vien Ddng thdi tang cudng cong tac kiem tra, tra cdng tac tinh luong, phan phoi tien luong, dam bao quyen loi cua ngudi lao ddng Sau la; Ddi mdi, da dang hoa cac hinh thuc phan phoi thu nhap ca nhan, dam bao tai san xuat sue lao dong, nang cao ddi song vat chat, tinh than cho ngudi lao ddng, thuc hien phan phoi thu nhap cdng bang, cd chinh sach thu hut nguon nhan luc chat lupng cao Neu loi ich vat chat la cai kich thich ca nhan manh nhat thi su thi viec tra luong dung dan tro yeu to chu yeu nhat cua su phan phoi thu nhap xa hoi quan he lao dong Do la nhan to vat chat bao dam cho su cdng bang fl A A ' A A dong, kich thich thuc day san xuat, tang nang suat lao dong, nang cao ddi song, vat chat va tinh than cho ngudi lao dong, thuc hien phan phoi cdng bang, ddng thdi cd chinh sach dai ngo de thu hut nguon nhan luc chat luong cao Da dang hoa hinh thuc phan phoi thu nhap ca nhan de Tdng cdng ty cd phan Xay dung cdng nghiep Viet Nam on dinh, tang trudng va phat trien ben vung./ 99 KET LUAN Phan phdi thu nhap la mot quan he kinh te nhay cam, tren loi ich cua cac ca nhan, cac nhom xa hoi va cac giai tang xa hoi duoc hinh Phan phdi thu nhap ca nhan giu vai trd quan trong ca ly luan va thuc tien, co y nghia qua trinh SXKD va tang trudng nen kinh te noi chung va doanh nghiep noi rieng Phan phdi thu nhap ca nhan nham tai san xuat sue lao dong, kinh thich thuc day san xuat, tdng nang suat lao dong, nang cao ddi song, vat chat va tinh than cho ngudi lao dong, thuc hien phan phdi cong bang, thu hut nguon nhan luc chat luong cao Tren day, tac gia da nghien cuu gia tri ly luan khoa hoc cua Chu nghia MacLenin ve phan phdi thu nhap, dong thdi lam ro nguyen tSc, cac hinh thuc phan phdi thu nhap ca nhan d Tdng cong ty co phan XDCN Viet Nam Sau thdi gian hoc tap chuong trinh Cao hoc tai Trudng Dai hoc Kinh te quoc dan Ha Noi va qua qua trinh cong tac thuc tien va nghien cuu cac hinh thirc phan phdi thu nhap ca nhan tai Tdng cong ty cd phan XDCN Viet Nam, em da thuc hien de tai: “Da dang hoa hinh thuc phan phdi thu nhap ca nhan d Tdng cong ty cd phdn Xay dung cong nghiep Viet Nam" Day la van de quan trong, vua cap thiet vira lau dai cua Tdng cong ty cd phan XDCN Viet Nam Trong qua trinh nghien ciru thuc hien de tai, tac gia da giai quyet duoc cac van de: He thong hoa cac van de ly luan ve phan phdi thu nhap Phan tich qua trinh ddi mdi DNNN va thuc hien cac hinh thuc phan phdi thu nhap ca nhan tai Tdng cong ty cd phan XDCN Viet Nam, tir rut nhung bai hoc kinh nghiem cd the van dung cho Tdng cong ty cd phan XDCN Viet Nam viec phan phdi thu nhap ca nhan thdi gian tdi Dong thdi tac gia da neu len quan diem va de xuat mot sd giai phap nhSm da dang hoa hinh thuc phan phdi thu nhap ca nhan tai Tdng de tao thuan loi cho Tdng cong ty cd phan XDCN Viet Nam hoat dong SXKD hieu 100 qua, thuc hien dugc muc tieu dua Tong cong ty phat trien Tap doan dau tu XDCN Viet Nam Tuy nhien thoi gian toi, cac chinh sach phan phdi thu nhap ca nhan can duoc tiep tuc ddi mdi va hoan thien phu hop vdi nen kinh te cua dat nudc Vice tim kiem cac giai phap huu hieu de phan phdi thu nhap ca nhan phu hop vdi dac diem, tinh hinh cua Tdng cdng ty luon duoc dat () goc kinh td chinh tri hoc, su phan phdi thu nhap ca nhan Tong cong ty co phan XDCN Viet Nam ma da dang hoa ve von hien van chua dupe ddi mdi Can co nhung giai phap cho qua trinh hinh che va co che phan phdi thu nhap ca nhan toan Tdng cdng ty Noi each khac, che va co che phan phdi thu nhap ca nhan Tdng cdng ty cd phan XDCN Viet Nam se duoc xac lap va hoan chinh qua trinh phat trien Trong qua trinh thuc hien de tai, tac gia da cd gang tim hieu nghien cuu, phan tich va dua cac giai phap nham hoan thien viec phan phdi thu nhap ca nhan Song, thdi gian va trinh cd han nen khong the tranh khdi cac thieu sot Tac gia rdt mong nhan duoc y kien dong gop quy bau cua cac thay cd giao, cac anh chi, cac ban dong nghiep va nhung ngudi quan tarn de bo sung hoan chinh de tai de cd the dua vao ap dung thuc tien tai Tdng cdng ty cd phan XDCN Viet Nam./ DANH MUC TAI LIEU THAM KHAO • • Bao cao Tai chinh, Bao cao lao dong va thu nhap, Bao cao mot so chi tieu tai chinh (nam 2007, nam 2008, nam 2009, nam 2010) cua Tdng cdng ty Xay dung cdng nghiep Viet Nam * X X Bao cao Dai hoi ddng cd ddng lan dau thdng qua 25 thang nam 2011 cua Tdng cdng ty cd phan Xay dung cdng nghiep Viet Nam _ ■» * •? X Bao cao Tai chinh, Bao cao lao dong va thu nhap, Bao cao mot sd chi tieu tai chinh (6 thang dau nam 2011) cua Tdng cdng ty cd phan Xay dung cdng nghiep Viet Nam X •> ■? X Bo Lao dong - Thucmg binh va ■? Xa hoi, Tai lieu hoi thao cai each X chinh sach tien luong thdi ky chuyen doi d Viet Nam Bo Lao dong - Thucmg binh va Xa hoi, Cac thdng tu ve chinh sach lao dong tien luong thu nhap cac doanh nghiep Nha nude Bo Luat Lao dong cua nude Cong hoa xa hoi chu nghTa Viet Nam da bo sung, sua ddi nam 2002 Bo Tai chinh (1999), Mot sd van de chinh sach tai chinh linh vuc tien luong vd thu nhap giai doan 2001-2010 PGS.TS Mai Ngoc Cudng (2002), Ve cai each tien luong cua can bo cdng chuc d Viet Nam nhung nam toi, Tap chi Kinh te va phat trien, sd 64 thang 10/2002 w r 10 Mai Ngoc Cudng - Dd Dure Binh (1994), Phan phoi thu nhap nen kinh te thi trudng, NXB thdng ke 11 Tran Kim Dung, Phuong phap phan phoi thu nhap vd tra luong hop ly cac doanh nghiep ngoai quoc doanh, Tap chi phat trien kinh te, sd 38- 1993 r r v r x 12 Tdng Van Dudng, Ddi mdi co che phan phoi thu nhap vd tien luong d Viet Nam, Tap chi kinh te va phat trien, so 40-2000 13 Nguyen Van Dinh, Bao hiem xa hoi vd mot sd van de dat qua trinh cai each tien luong d Viet Nam, Tap chi Kinh te va phat trien, so 64 thang 10/2002 14 Dang Cong san Viet Nam (2001), Van kien Dai hoi dai bieu toan quoc lan thuIX, NXB Chinh tri quoc gia, Ha Noi r y a r t 15 Dang Cdng san Viet Nam (2006), Van kien Dai hoi dai bieu toan quoc lan thuX, NXB Chinh tri quoc gia, Ha Noi 16 Dang Cong san Viet Nam (2008), Van kien Hoi nghi VI, Ban Chap hanh Trung uong Khoa X, NXB Chinh tri quoc gia, Ha Noi 17 Dang Cong san Viet Nam (2011), Van kien Dai hoi dai bieu toan quoc lan thu XI, NXB Chinh tri quoc gia, Ha Noi 18 Dai hoc Kinh te quoc dan, Thuc trang va cac giai phap chu yeu cai each chinh sach tien lucmg d Viet Nam 19 Dieu le To chuc va hoat dong cua Tdng cdng ty Xay dung cdng nghiep Viet Nam; Dieu le To chuc va hoat dong cua Tdng cdng ty co phan Xay dung cdng nghiep Viet Nam ’ t It 20 Giao trinh An sinh xa hoi (2008), NXB Dai hoc Kinh te Quoc dan, Ha Noi 21 Giao trinh Kinh te chinh tri hoc Mac - Lenin (1999), NXB Chinh tri quoc gia, Ha Noi r 22 Giao trinh Lich su cac hoc thuyet kinh te (2008), NXB Dai hoc Kinh te Quoc dan, Ha Noi 23 Tran Thi Hang, Ve phan phdi thu nhap d nuoc ta hien nay, Tap chi Ly luan chinh tri, so 1-2002 24 K.Mark va Ph.Angghen (1980), Tuyen tap, tap 1, NXB Su that, Ha Noi 25 K.Mark va Ph.Angghen (1993), Toan tap, tap 23, NXB Chinh tri quoc gia, Ha Noi 26 K.Mark va Ph.Angghen (1995), Tuyen tap, tap 12, NXB Chinh tri quoc gia, Ha Noi 27 GS.TS Pham Xuan Nam (2002), Su quan ly phat trien xa hoi tren nguyen tac tien bo va cdng bang, NXB Chinh tri quoc gia, Ha Noi 28 Nguyen Cdng Nhu, Phan tich thong ke thu nhap cua nguoi lao dong cac loai hinh doanh nghiep d Viet Nam, Tap chi Kinh te va du bao, sd 5-2003 29 Nhung hudng dan mdi ve tien luong, thdi gian lam viec, bao hiem xa hoi, thi dua khen thudng (2000), NXB lao dong, Ha Noi 30 GS.TS Nguyen Cdng Nghiep (chu bien) (2006), Phan phdi nen kinh te thi trudng dinh hudng xa hoi chu nghia, NXB Chinh tri quoc gia, Ha Noi ii 31 Quy che phan phoi tien luong cua Tong cong ty co phan Xuat nhap khau va Xay dung Viet Nam; Quy che quan ly va su dung cac quy cua Tong cong ty co phan Xuat nhap khau va Xay dung Viet Nam o’ ? 32 Quy che Tai chinh cua Tdng cong ty Xay dung cong nghiep Viet Nam; Quy che Tai chinh cua Tdng cong ty cd phan Xay dung cong nghiep Viet Nam 33 Quy dinh ve phan cap quan ly Tdng cong ty Xay dung cong nghiep Viet Nam; Quy dinh ve phan cap quan ly Tong cong ty cd phan Xay dung cong nghiep Viet Nam 34 Luong Xuan Quy (2002), Xay dung quan he san xuat dinh hudng xa hoi chu nghia vd thuc hien tien bo, cong bangxa hoi a Viet Nam, NXB Chinh tri quoc gia, Ha Noi r r f x r 35 Phan Dang Quyet, Mot so quan diem ve phan phdi thu nhap nen kinh te thi trudng dinh hudng xa hoi chu nghia, Tap chi kinh te va du bao so 8-2006 f A 36 Duong Minh Suong, Vdn de viec lam: Thuc trang vd trien vong gidi quyet, Tap chi cong san, sd thang 3/2001 37 Tdng trudng kinh te vd phan phdi thu nhap (1993), NXB khoa hoc xa hoi, Ha Noi A f 38 Nguyen Tiep, Chinh sach tien luang doanh nghiep vd ca che thoa thuan ve tien luang, Tap chi Nghien cuu kinh te sd 344/01-2007 39 Th.s Ho Minh The - PGS.TS Ngo Thang Lgi, Dau tu xay dung tic Ngan sach Nha nudc, nhin tic goc Kiem toan Nha nudc, Tap chi Kinh te va Phat trien thang 11/2011 40 Nguyen Phu Trong, Kinh te thi trudng dinh hudng xa hoi chu nghia d Viet Nam, quan niem vd gidi phap phat trien, Tap chi cong san 11/2003 41 Website cua Tdng cong ty co phan Xay dung cong nghiep Viet Nam: http://www.vinaincon.com