Đổi mới cơ chế tài chính tại tổng công ty quản lý bay việt nam theo mô hình công ty mẹ công ty con

BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN Nguyen The Quang Trung DAI HQC KTQD TT THONG TN TINT VI &N PHONG LUAN AN-TU LIgU DOI MO'I CO CHE TAI CHINH TAI TONG CONG TY QUAN LY BAY VIET NAM THEO MO HINH CONG TY ME - CONG TY CON Chuyen nganh: Kinh te chinh tri LUAN VAN THAC SY KINH TE • • 'THS 5YHP NGUdl HU6NG DAN KHOA HOC: PGS.TS To DUc Hanh Ha Noi -2011 LOil CAM DOAN Toi xin cam doan luan van “Doi moi co che tai chinh tai Tong cong ty Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty con” la ban than toi nghien curu, suu tarn tai lieu va xay dung Voi sir giup cua Thay huong dan A Toi xin cam doan vaA chiu toan bo trach nhiem ve tinh chung thirc cung nhu sir hop phap cua van de nghien cuu r Ky ten Nguyen The Quang Trung MUC LUC • • DANH MUC VIET TAT DANH MUC BANG BIEU, SO DO TOM TAT LUAN VAN Trang PHAN MO DAU CHUONG 1: CO SO LY LUAN VA THUC TIEN VE CO CHE TAI CHINH CUA DOANH NGHlEP HOAT DONG THEO MO HINH CONG TY ME CONG TY CON Nhung van de co' ban cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty 1.1 1.1.1 1.1.2 1.2 1.2.1 1.2.2 1.2.3 1.2.4 1.3 1.3.1 1.3.2 1.3.3 1.3.4 1.3.5 CHUONG 2: 2.1 2.1.1 Quan niem ve doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Dac diem, co cau to chuc cua doanh nghiep hoat dong theo mo hinh cong ty me - cong r ty r \ r Cac bo phan cau thanh, nhan to anh huong va su* can thiet doi moi co' che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Khai niem ve co che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Cac bo phan cau co che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Nhung nhan to anh hubng den co che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Su can thiet khach quan phai doi moi co che tai chinh cua Tong cong ty Quan ly bay Viet Nam theo mor hinh cong ty me - cong r ty .r Kinh nghiem doi moi co" che tai chinh cua mot so tap doan kinh te tren the gioi va doanh nghiep cua Viet nam hoat dong theo mo hinh cong ty me - cong ty 13 13 16 23 25 30 Kinh nghiem cua Tap doan General Motor (My) 30 Kinh nghiem cua Tap doan Hang khong Singapore (Singapore irlines) 31 Kinh nghiem cua Tap doan Mobie (My) 32 Kinh nghiem doi moi co che tai chinh cua Tong cong ty tham khai thac dau Viet Nam (PVEP) 33 Nhung bai hoc kinh nghiem rut cho Tong cong ty Quan ly bay Viet Nam qua trinh doi moi co che tai chinh 35 THUC TRANG CO CHE TAI CHINH CUA TONG CONG TY QUAN LY BAY VIET NAM Khai quat ve qua trinh hinh va phat trien cua Tong cong ty Quan ly bay Viet Nam hien Lich su hinh va phat trien cua Tong cong ty Quan ly bay Viet Nam 38 38 38 40 42 45 45 2.1.2 2.1.3 Ca cau to chuc quan ly cua Tong cong ty Quan ly bay Viet Nam Dac diem co che tai chinh cua Tong cong ty Quan ly bay Viet Nam 2.2 Thirc trang co1 che tai chinh cua Tong cong ty Quan ly bay Viet Nam 2.2.1 2.2.2 Thue trang ve huy dong, su dung von Thue trang quan ly doanh thu va chi phi cua Tong cong ty Quan ly bay Viet Nam 50 Thue trang ve quan ly loi nhuan cua Tong cong ty Quan ly bay Viet Nam 53 Thue trang ve kiem tra, kiem soat tai chinh cua Tong cong ty Quan ly bay Viet Nam 57 2.2.3 2.2.4 2.3 2.3.1 2.3.2 2.3.3 Danli gia ve thyc trang co che tai chinh cua Tong cong ty Quan ly bay Viet Nam Nhung tuu dat dupe Nhung mat han che Nguyen nhan cua thuc trang co che tai chinh cua Tong cong ty Quan ly bay Viet Nam 59 59 61 63 DINH HUONG VA GIAI PHAP CO BAN NHAM DOI MOH CO CHE TAI CHINH CUA TONG CONG TY QUAN LY BAY VIET NAM THEO MO HINH CONG TY ME - CONG TY CON 67 3.1 Dinh hirdng doi moi to chirc quan ly Tong cong ty Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty 67 3.1.1 Doi moi to chuc quan ly Tong cong ty Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty Quan diem co ban ve doi moi cor che tai chinh cua Tong cong ty Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty HUONG 3: 3.1.2 3.2 3.2.1 3.2.2 3.2.3 3.2.4 3.2.5 3.2.6 3.2.7 3.3 3.3.1 3.3.2 Cac giai phap chii yeu nham doi moi co1 che tai chinh cua Tong cong ty Quan ly bay Viet nam theo mo hinh cong ty me - cong ty Tao nhung dieu kien, moi trudng de tang tinh chu dong cua cac don vi vien Da dang cac kenh huy dong von phuc vu hoat dong kinh doanh cua Tong cong ty Xay dung va thuc hien phuong thuc quan ly von chat che Quan ly chat che doanh thu, chi phi va loi nhuan Thuc day qua trinh co phan hoa cac don vi vien, tang cubng dau tu tai chinh noi bo va ngoai Tong cong ty Nang cao trinh doi ngu can bo cua Tong cong ty Tang cudng kiem soat chat che tai chinh cua Tong cong ty Mot so kien nghi nham doi moi co che tai chinh cua Tong cong ty Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty Kien nghi vdi nha nude Kien nghi vdi Tong cong ty Quan ly bay Viet Nam KET LUAN TAI LIEU THAM KHAO 67 74 77 77 78 81 83 86 89 90 92 92 93 95 98 DANH MUC CAC CHIT VIET TAT HDTV: Hoi dong vien ICAO : To chuc Hang khong dan dung the gioi TCT : Tong cong ty TCTQLBVN : Tong cong ty Quan ly bay Viet Nam TNHH : Trach nhiem hun han TNDN : Thu nhap doanh nghiep TSCD : Tai san co dinh r DANH MUC SO DO, BANG BIEU Trang So 1.1 Mo hinh chung cua cong ty me - cong ty 10 So 2.1 So to chuc cua Tong cong ty Quan ly bay Viet Nam 43 Bieu 2.1 Von chu so huu cua TCTQLBVN tur nam 2008-2010 47 Bieu 2.2 Von chiem dung cua TCTQLBVN nam 2008-2010 48 Bieu 2.3 Doanh thu cua TCTQLBVN nam 2008-2010 51 Bieu 2.4 Loi nhuan cua TCTQLBVN tu 2008-2010 54 So 3.1 To chuc cua TCTQLBVN theo mo hinh cong ty me cong ty 70 TRUONG DAI HOC KINH TE QUOC DAN kkkkk Nguyen The Quang Trung r x ■* r DOI MOI CO CHE TAI CHINH TAI TONG CONG TY QUAN LY BAY VIET NAM > A _ , THEO MO HINH CONG TY ME - CONG TY CON TOM TAT LUAN • VAN THAC • SY Ha Noi -2011 i TOM TAT LUAN VAN Nam tren dudng doi mod De doi dau vdi nhung thach thuc do, Viet Nam dang no luc tiep thu va tang cudng doi mod cong nghe nham nang cao nang lire canh tranh, dap ung su doi hoi cua quy luat tich tu va tap trung san xuat Do vay, Dang ta kien dinh dudng phat trien kinh te gan lien bao dam an sinh xa hoi, lay kinh te nha nude giu vai tro chu dao nen kinh te quoc dan Gop phan dua dat nude sdm thoat khoi tinh trang ngheo nan, lac hau, cham phat trien la viec lam het sue can thiet va cap bach Mot nhung giai phap duoc de cap den la ap dung thf diem mo hinh cong ty me - cong ty ma trudc het la giai quyet tot moi quan he giua Tong cong ty vdi cac doanh nghiep vien thong qua mo hinh Mo hinh cong ty me - cong ty la mot nhung loai hinh duoc ap dung cang rong rai tren the gidi va la cong cu de hinh nen cac cong ty xuyen quoc gia, cac Tap doan kinh te Nghi quyet Hoi nghi lan thu ba Ban chap hanh trung uong Dang khoa IX da de chu truong xay dung mot so tap doan kinh te nha nude manh, doi mdi to chuc cac Tong cong ty va doanh nghiep nha nude theo mo hinh cong ty me - cong ty Viec chuyen doi cac doanh nghiep quoc doanh nha nude hoat dong thdi ky ke hoach hoa tap trung chuyen sang cac mo hinh doanh nghiep hoat dong nen kinh te thi trudng, dinh hudng xa hoi chu nghia phai dam bao that su hieu qua, phat huy het kha nang cua minh, thuc day nen kinh te phat trien Vdi nhung van de neu tren viec ’ Doi mdi co che tai chinh tai Tong Cong ty Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty con” da duoc lira chon de nghien cuu luan van Muc ctich nghien cuu, la tap trung khai quat hoa co sd ly luan va thuc tien ve co che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty con; danh gia thuc trang co che tai chinh cua Tong cong ty Quan ly bay Viet Nam va de xuat cac giai phap nham doi mdi co che tai chinh cua TCTQLBVN theo mo hinh cong ty me - cong ty ii Doi twang nghien cuu, la co che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty va co che tai chinh cua TCTQLBVN hien Pham vi nghien cuu, luan van gidi han nghien cuu co che tai chinh cua TCTQLBVN, moi quan he ve tai chinh gitra cong ty me vdi cac cong ty va cac don vi true thuoc tir nam 2008 den Luan van da su dung cac phuong phap nghien cuu cua chuyen nganh kinh te chinh tri nhu: phuong phap luan cua chu nghia vat bien chung, phuong phap luan cua chu nghia vat lich sir, cac phuong phap dupe su dung qua trinh thuc hien luan van thong qua viec khai quat hoa, he thong hoa, tong hop, phan tich dien giai, khao sat thuc te tai Tong Cong ty Quan ly bay Viet Nam Ngoai phan mo dau, ket luan, phu luc va danh muc cac tai lieu tham khao Luan van dupe ket cau gom ba chuong Trong chwang I, luan van da gop phan lam sang to nhirng van de co ban ve mot doanh nghiep hoat dong theo mo hinh cong ty me - cong ty con, cung cap mot cai nhin tong quat ve mo hinh cong ty me - cong ty vdi cac dac diem rieng ve nhung moi lien he kinh te - dau tu - quyen quyet dinh giua cong ty me vdi cac cong ty vien true thuoc, cac cong ty Luan van da chi ro cong ty me r t r cong ty la mot hinh thuc to chuc kinh te, duqc hinh tren co so lien ket cac doanh nghiep cd du tu each phap nhan, chi phoi ve tai chinh, cong nghe, thi trudng, loi ich , co mot cong ty nam quyen chiphoi cac cong ty khac (goi r r r tat la cong ty me), cac doanh nghiep vien khac bi cong ty me chi phoi (goi tat \ r r r \ la cong ty con), hoac co mot phan von gop (goi tat la edng ty lien ket), nham nang cao kha nang canh tranh cua doanh nghiep nham thu loi nhuan toi da Tac gia trinh bay khai quat ve mo hinh cong ty me - cong ty nen kinh te thi trudng gom khai niem, ban chat cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty con, dac diem, co cau to chuc cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Dong thdi luan van da chi dupe mat tich cue va han che cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty Tich cue cua mo hinh la nd iii giup nang cao kha nang canh tranh, md rong va huy dong dirge moi nguon lire, la bien phap huu hieu chong su xam nhap cua cac cong ty khong 16 tren the gidi, no cho phep thong nhat tich tu va tap trung von, tang kha nang dau tu sau - rong nhieu linh vuc kinh doanh; tang kha nang trao doi thong tin va kinh nghiem to chuc - ap dung cac ung dung KHCN tren quy mo rong ldn; dong thdi giup giai quyet cac van de ve viec lam, chuyen dich co cau kinh te, va chuyen mon hoa cac nganh nghe, thuc day phat trien cac dac khu kinh te, khu cong nghiep, thuc day nen kinh te phat trien Tuy nhien ben canh no cung gay nhung anh hudng tieu cue den moi trudng tu nhien nhu sir can kiet ve nguon tai nguyen sir khai thac tren quy mo rong ldn, su d nhiem moi trudng keo theo mat can bang sinh thai va gay cac anh hudng tieu cue den moi trudng xa hoi nhu lam te liet canh tranh, dan tdi san xuat va thi trudng tri tre, phan phoi thu nhap khong dong deu, cong bang xa hoi bi vi pham bdi xu the doc quyen kinh doanh Luan van cung da dua duoc mot khai niem tong quat ve “Co che tai chinh”, la “Co1 che tdi chinh la mot he thdng tdng the cac phuong phap, cac hinh •t r thuc va cac cong cu duoc van dung de quan ly cac hoat dong kinh te, tdi chinh cua doanh nghiep nhung dieu kien cu the nham dat duoc cac muc tieu kinh doanh cao nhat cua doanh nhiep Tac gia cung trinh bay cac nhan to anh hudng va sir can thiet doi mdi co che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty cu the neu rd cac chinh sach, van ban quy pham phap luat cua Nha nude ve hoat dong tai chinh dac biet neu ro cac van ban hudng dan ve co che hoat dong linh vuc tai chinh cang chat che, day du va dong bo thi co che tai chinh cua cac doanh nghiep se cang hoan thien Trinh phat trien va quy md hoat dong cua doanh nghiep co anh hudng khong nho den doi mdi co che tai chinh cua doanh nghiep hoat dong theo md hinh cong ty me - cong ty Ngoai ra, luan van de cap den trinh nhan thuc va doi mdi tu cua Ban lanh dao doanh nghiep la nhan to quyet dinh hieu qua va moi linh vuc hoat dong cua doanh nghiep Bdi le, cac Tdng cong ty nha nude trudc day du it nhieu anh hudng co che tai chinh theo 87 kien tien de cho dau tu tai chinh giua cac doanh nghiep vien Tong cong ty va ben ngoai Tong cong ty - Co che tai chinh cua Tong cong ty quan ly bay Viet Nam theo mo hinh cong ty me - cong ty con, co su dau tu von cua cong ty me vao cac cong ty con, tao su phan dinh ro rang ve von se tao dieu kien cho cong ty me dau tu them hoac rut bat von dau tu vao cong ty tren co so hieu qua ve su dung von va quan han no tao dieu kien thiet lap ca che dau tu giua cac cong ty vdi - TCTQLBVN va cac cong ty co the dau tu tai chinh ngoai doanh nghiep thuoc cac linh vuc khac thong qua viec mua co phieu tren thi trudng chung khoan Dau tu tai chinh giup cho chu sd huu von (cong ty me va cac cong ty vien) tham gia vao linh vuc mdi bang each mua cd phan cua cac doanh nghiep dang hoat dong linh vuc Bang each se mang lai hieu qua nhanh hon so vdi dau tu san xuat Vdi tiem luc tai chinh manh, cd du dieu kien Tong Cong ty se thon tinh hoac sap nhap cac doanh nghiep vao he thong cua minh, lam tang cudng sue manh cho toan Tong cong ty - Cd phan hoa, chuyen doi md hinh hoat dong cac dan vi vien Tong cong ty nham muc dich huy dong von cua toan xa hoi, cua ca nhan va to chuc va ngoai nudc de dau tu doi mdi cong nghe, doi mdi phuong thuc quan ly va nang cao sue canh tranh cua cac doanh nghiep vien va cua toan TCT De thuc day tien trinh co phan hoa cac dan vi vien cua TCTQLBVN, can thuc hien mot sd bien phap ve tai chinh sau: Thic nhat: tang cudng cong khai hoa thong tin tai chinh, thong bao cho cac nha dau tu nhung thong tin can thiet de co the danh gia gia tri cong ty va dua quyet dinh ve dau tu Do la nhung thong tin ve co cau von, co cau tai san, hieu qua kinh doanh, ket qua thu nhap va phan phoi loi nhuan, du bao thi trudng va xu the van dong cua cac chi tieu tai chinh quan trong tuang lai, cac thong tin cong bo phai duoc co quan kiem toan xac nhan 88 Thu hai: ap dung phuong phap dinh gia doanh nghiep linh hoat hon, dac biet la phuong phap dau gia de xac dinh chinh xac gia tri cua doanh nghiep chuyen doi hinh thuc sd huu Thu ba: md rong bien mua co phan, loai bo muc khong che mua co phan doi vdi cac ddi tuong va ngoai doanh nghiep se tao dieu kien thu hut dugc nhieu co dong co tiem luc tai chinh va kinh nghiem quan ly Thu tu: phuong thuc huy dong von doi vdi cac cong ty co phan phai nham tang cuong cac dieu kien thuan lgi tao nguon tai chinh cho cac doanh nghiep sau co phan hoa - Dau tu tai chinh la viec su dung von cua tung doanh nghiep de dau tu vao cac linh vuc khac, cac doanh nghiep khac, nhung du an khac nham thu hut lgi nhuan cao hon Song song vdi qua trinh co phan hoa cac doanh nghiep Tdng cong ty la dau tu tai chinh: dau tu tai chinh la cong cu giup Tdng cong ty xay dung dugc mdi quan he tai chinh, dac biet la lien ket von giua cong ty me va cac cong ty con, cong r ■> > r r ty lien ket, cac cong ty vdi Cong ty me cd the dau tu von va nam giu 100% von cua cong ty con, cung cd the chi nam cd phan chi phoi hoac khong chi phoi Doanh nghiep vien dau tu von vao doanh nghiep khac va nam giu mot ty le cd phan nhat dinh cua doanh nghiep khac Dua tren ty le cd phan nam giu, cong ty me se thuc hien viec kiem soat tai chinh cac doanh nghiep vien Cac doanh nghiep vien cung cd the kiem soat tai chinh lan va tien tdi dat hieu qua su dung dong von cao nhat De dau tu tai chinh cd hieu qua, can thuc hien mot sd bien phap sau: - Cau true cua Tdng cong ty Quan ly bay Viet Nam hoat dong theo md hinh cong ty me - cong ty - Thuc day nhanh tien trinh cd phan hoa cac don vi vien - Tham gia vao thi trudng chung khoan de md rong hoat dong sang linh vuc khac 89 3.2.6 Nang cao trinh doi ngu can bo cua Tong cong ty Trong qua trinh xay dung va phat trien Tong cong ty Quan ly bay Viet Nam, dac biet TCT chuyen sang hoat dong theo md hinh cong ty me - cong ty con, van de ngudi can duoc chu quan tarn hang dau Bdi le, nang luc va trinh cua can bo cong nhan vien co anh hudng het sue quan trong, quyet dinh tdi su phat trien, cong hay that bai chuyen doi md hinh doanh nghiep Cung vdi cac Doanh nghiep khac, TCTQLBVN chuyen sang hoat dong theo md hinh cong ty me - cong ty can co ke hoach dao tao, boi dudng, chon loc de co doi ngu cac nha quan ly gidi va dac biet la gidi ve tai chinh De dat duoc dieu TCT can thuc hien cac bien phap sau: Mot la: xay dung tieu chi tuyen dung can bo tre, co day du nang luc, trinh do, co kien thuc ve khoa hoc ky thuat, kien thuc ve tai chinh, dap ung cong viec duoc giao, phu hop vdi dieu kien thuc te cua TCT Hai la: xay dung chinh sach boi dudng, dao tao va dao tao lai doi ngu can bo chu chot va dac biet la can bo chu chot ve tai chinh, phu hop vdi su phat trien va thay doi md hinh to chuc va hoat dong cua TCT Ba la: thuc hien bo nhiem cac chuc danh quan ly tai chinh cua TCT la nhung ngudi co pham chat dao due tot, co trinh do, gidi ve tai chinh Mdi lan bo nhiem can bo phai lam theo dung cac nguyen tac to chuc cua co quan cap tren, co bo nhiem, cung phai co mien nhiem can co su luan chuyen can bo, tranh trudng hop ngudi nao d chuc vu nao cu nam giu chuc vu mai Khi bo nhiem can bo can lay y kien tham cua can bo cong nhan vien, tren co sd y kien tham phai dat ty le nhat dinh Ddng thdi TCT phai su dung dung ngudi, dung chuyen mon Tranh hien tuong ngudi duoc dao tao chuyen mon nay, lai duoc phan cong lam cong viec chuyen mon khac Nhu vay se khong phat huy duoc sd trudng cua ngudi lao dong Di doi vdi viec su dung dung chuyen mon, nang luc cua ngudi lao dong, Tong cong ty can co che dai ngo khoa hoc Che dai ngo phai cd tac dung khuyen khich nang cao trinh chuyen mon cua ngudi lao dong, che dai ngo phai dam bao cho 90 ngudi lao dong yen tam va do toan tam, toan y phuc vu cho nganh, cho chuyen mon 3.2.7 Tang cudng kiem soat chat che tai chinh cua Tong cong ty Cung vdi viec chuyen sang loai hinh Cong ty TNHH mot vien, hoat dong theo mo hinh cong ty me - cong ty con, vdi co che dau tu von vao cac doanh nghiep va giao quyen chu dong hon cho cac doanh nghiep viec su dung von, thi viec thiet lap mot he thong kiem soat tai chinh noi bo TCTQLBVN la rat can thiet, dam bao giam sat duoc cac hoat dong qua trinh quan ly theo dung phap luat va ke hoach da de nham muc tieu la dong von dau tu dupe bao toan va phat trien Kiem soat la quyen han chi phoi cac chinh sach va hoat dong cua mot doanh nghiep, nham thu dupe nhung lpi ich tu cac hoat dong Vi vay, co the hieu kiem soat tai chinh la quyen han chi phoi cac chinh sach va hoat dong tai chinh cua mot doanh nghiep Kiem soat tai chinh Tong cong ty Quan ly bay Viet Nam can dupe thuc hien tren cac mat sau: Mot la: doi mdi phuong thuc kiem soat tai chinh tir menh lenh hanh chinh sang kiem soat tai chinh dua tren quyen tai san, cong nghe, thi trudng, thuong hieu, dao tao can bo va quan he phap luat cu the la: - Hoi dong vien cu ngudi dai dien chu sd huu von dau tu tai cac cong ty Cong ty me khong can thiet true tiep vao viec dieu hanh hoat dong san xuat kinh doanh cua cong ty ma thuc hien kiem soat gian tiep bang viec quyet dinh thong qua hoac khong thong qua Dieu le hoat dong, ke hoach kinh doanh, ke hoach tai chinh, chien lupc dau tu, bo nhiem, mien nhiem, each chuc cac chuc danh quan ly chu chot cua cong ty - Thong qua viec nam giu ve cong nghe, thi trudng, thuong hieu va dao tao can bo, cong ty me hudng hoat dong cua cac cong ty di theo dinh hudng chien lupc chung cua toan TCT - Quan he gitra cong ty me va cac cong ty va cong ty lien ket la quan he binh dang giua cac phap nhan kinh te doc lap 91 Hai la: xay dung moi trudng kiem soat chung bao gom cac yeu to nhu thai do, kha nang nhan thuc cua ngudi quan ly doi voi hoat dong kiem soat; cac he thong quy trinh, chinh sach, thu tuc, tai lieu kiem soat; co cau to chuc, chinh sach nhan su, sir phan cong, chuc nang nhiem vu, trach nhiem, quyen han cua cac ca nhan va cac phong ban thuoc TCT Trong yeu to mang tinh chat quyet dinh la su phoi hop giua cac bo phan Ba la: xay dung he thong Ban Kiem soat noi bo, Ban Kiem soat noi bo giup qua trinh hach toan tai chinh, ke toan va co co cau to chuc den cac cong ty con, don vi vien cac cdng ty con, don vi vien co phong kiem soat noi bo hoac kiem soat vien dudi su chi dao cua Ban Kiem soat noi bo cua TCT Bon la: xay dung cac chi tieu de thuc hien kiem soat Cac chi tieu phu thuoc vao dac diem cua tung loai hinh doanh nghiep Nam la: xay dung he thong thong tin tai chinh tir co quan Tdng cdng ty den cac cdng ty con, don vi vien, dac biet uu tien yeu to ngudi cd tinh chat quyet dinh de van hanh he thong Sau la: hoan thien he thong ke toan theo chuan mire ke toan thong nhat bao gom chung tir ke toan, sd sach ke toan, bao cao ke toan va dac biet la qua trinh kiem tra ke toan - Hoan thien va trien khai nhanh he thong ke toan tai tat ca cac don vi true thuoc de thuc hien chuc nang tai chinh va chuc nang ke toan quan tri toan he thong - Lap bao cao hop nhat cua Tdng cdng ty phai phu hop va thich ung vdi md hinh to chuc cdng ty me - cdng ty con, quy dinh cac giao dich tai chinh giua cac don vi vien phai duoc bao cao day du va cdng khai hoan toan Cdng ty me tdng hop bao cao quyet toan tai chinh cua cac cdng ty cdng ty me nam giu toan bo von va cdng ty cd cd phan, von gop chi phoi va bao cao len dau mdi chu sd huu nha nudc Bao cao tai chinh hop nhat la bao cao tdng hop ca cdng ty me va cac cdng ty con, sau da loai trir nhung giao dich noi bo TCT nham phan anh chinh xac gia tri san pham va loi nhuan thuc Bao cao tai chinh hop nhat 92 phai de cap den von, ng, chi phi, doanh thu, lgi nhuan, thue thu nhap cua ca TCT sau da loai bo giao dich giua cong ty me va cong ty con, giua cac cong ty vdi Quan ly bay Viet Nam theo mo hinh cong ty me - cong ty 3.3.1 Kien nghi vdi nha nude - Mot la, on dinh mdi trudng kinh te vi md, gia tang tiet kiem tieu dung de kich thich dau tu; tri can doi thuong mai bang ty gia hoi doai hgp ly Thuc hien cac bien phap chong gian lan thuong mai, buon lau, bao ve ban quyen thuong hieu, bao dam cho dau tu dai han, quyen sd huu - Hai la, xay dung, thuc hien cac quy dinh cua phap luat ve chinh sach, tao dieu kien thuan lgi de dau tu ngoai doanh nghiep va lien ket kinh doanh bao gom: + Day manh cd phan hoa va da dang hoa sd huu doanh nghiep nha nude + Thuc day thi trudng Chung khoan, thuc day su ddng bo he thong cac loai thi trudng vdn, lao dong, bat dong san, hang hoa, cong nghe + Hoan thien he thong phap luat ve cong ty tai chinh - Ba la, bo sung, hoan thien he thong van ban lien quan den to chuc, hoat dong cua loai hinh doanh nghiep la cong ty TNHH mot vien hoat dong theo md hinh cong ty me - cong ty con, dien hinh la Thong tu sd 119/2007/TT-BTC 09/10/2007 ve viec hudng dan cong tac quan ly tai chinh, giao ke hoach cung ung dich vu cong ich bao dam hoat dong bay - Bdn la, nha nude can chuyen phuong thuc sd huu doanh nghiep sang phuong thuc sd huu thong qua dau tu vdn vao doanh nghiep - Nam la, cho phep ap dung cac chinh sach, co che dac thu, tao mdi trudng thuan lgi de hoat dong san xuat kinh doanh cua TCTQLBVN cd hieu qua, phu hgp vdi thong le quoc te, dac biet la: + Nang ty le giu lai tu phi dieu hanh bay qua canh len muc hgp ly, ddng thdi bo sung vdn dieu le hang nam tir mot phan lgi nhuan hoat dong san xuat kinh doanh cong ich va dieu chinh giam mire chi tra cho cac Tong cong ty Cang hang khong doi 93 vdi dich vu dieu hanh bay bo sung nham chia se kho khan ve von va dam bao du von cho dau tu phat trien chuyen nganh bao dam hoat dong bay + Nang muc gia, phf/1 lan chuyen dieu hanh bay tuong ung vdi ty le phat trien GDP, ty le lam phat tung thdi ky, phu hop vdi gia/phi khu vuc + Cho phep TCT duoc trich hon thang luong doi vdi quy khen thudng va quy phuc loi de phat huy tinh chu dong, sang tao hoat dong san xuat kinh doanh cua doanh nghiep Ngoai TCT duoc quyen chu dong trich lap quy dau tu phat trien tu phan loi nhuan hoat dong kinh doanh cong ich de tang cudng von cho dau tu phat trien kinh doanh giai doan 2011 - 2015 3.3.2 Kien nghi vdi Tong cong ty Quan ly bay Viet Nam - Mot la, Tong cong ty can xay dung phuong an, mo hinh to chuc mdi hoat dong theo md hinh cong ty me - cong ty con, trinh Bo Giao thong van tai phe duyet Trong dac biet chu den mdi lien ket gitra cong ty me va cac don vi vien, cong ty va phan dinh hinh thuc sd huu cua cac don vi vien, cong ty viec huy dong von tir cac nha dau tu ben ngoai - Hai la, dupe Bo Giao thong van tai phe duyet de an chuyen doi tu Tong cong ty nha nudc sang Cong ty TNHH mot vien, hoat dong theo md hinh cong ty me - cong ty con, TCT can trien khai xay dung Dieu le to chuc hoat dong, co che quan ly noi bo cua TCT nhu co che tai chinh, co che ve dau tu, bo may to chuc quan ly Song song vdi qua trinh tren la viec phe duyet Dieu le, nhan su chu chot cua cac don vi vien, cong ty TCT la chu sd huu 100% von dieu le Cu ngudi dai dien phan von gop cua minh tai cac cong ty TCT nam gitr cd phan chi phoi Ban hanh Quy che quyet toan tai chinh toan TCT, nham thong nhat cong tac lap chung tu ke toan ban dau, md sd sach ke toan, cac tai khoan ke toan va lap bao cao tai chinh - Ba la, xay dung ke hoach san xuat kinh doanh ngan han, trung han va dai han trinh chu sd huu phe duyet, tren co sd xay dung va thuc hien ke hoach san 94 xuat kinh doanh hang nam duoc kip thdi, dap ung tinh hinh thuc te cua TCT giai doan mdi hien - Bon la, thuc hien co phan hoa mot so don vi vien du dieu kien nham tan dung hieu qua von cua chu sd huu va toan xa hoi Xay dung phuong an lap cdng ty tai chinh Quan ly bay de thu hut von va ngoai TCT, vdi chuc nang la trung gian tai chinh, la noi dieu hoa von cho cac don vi vien, cac cdng ty thuoc TCT, trinh chu sd huu xem xet phe duyet - Nam la, md rong hoat dong san xuat kinh doanh sang nhieu linh vuc, md rong thi trudng chu phat trien nganh cdng nghiep hang khong, gop phan dua nganh hang cdng nghiep hang khong Viet Nam tung budc phat trien sanh ngang cac nudc khu vuc va tren the gidi, phu hop vdi qua trinh hoi nhap kinh te quoc te hien - Sau la, xay dung ke hoach dao tao doi ngu can bo lanh dao chu chot, dac biet la doi ngu can bo quan ly tai chinh co nang luc, trinh du dieu kien hoan tot moi cdng viec duoc giao, dap ung yeu cau mdi TCT chuyen sang hoat dong theo md hinh cdng ty me - cdng ty Co chinh sach thu hut nhan tai nham khuyen khich nhung ngudi gidi ve lam viec tai TCT 95 KET LUAN De tai: “Doi mdi co che tai chinh tai Tong cong ty Quan ly bay Viet Nam theo md hinh cong ty me - cong ty con” la nghien cuu hoan toan mdi doi vdi TCTQLBVN, nha nude dang qua trinh co cau, sap xep lai cac doanh nghiep nha nude, dieu kien nen kinh te thi trudng dinh hudng xa hoi chu nghia, co su tham gia cua nhieu phan kinh te va md rong hop tac, hoi nhap kinh te quoc te Co che tai chinh cua TCTQLBVN theo mo hinh cong ty me - cong ty ma nghe va san pham, vira tang tinh thong nhat va tap trung cac nguon luc cho viec thuc hien cac muc tieu chien luqc cua Tong cong ty, vira dam bao quyen tu chu kinh doanh, tu chu tai chinh, tir chiu trach nhiem cua cac doanh nghiep vien, nang cao nang lire canh tranh va hieu qua hoat ddng cua TCT cung nhu tirng don vi vien la mot noi dung quan trong, mang tinh buc xue, thdi su doi vdi TCTQLBVN hien chuyen sang loai hinh cong ty Trach nhiem huu han mot vien, hoat dong theo md hinh cong ty me - cong ty Nham gop phan lam sang to nhung van de ly luan, chi nhung dac diem ve md hinh to chuc va co che hoat dong, dac biet la co che tai chinh cua TCTQLBVN theo md hinh cong ty me - cong ty Tren co sd muc dich, doi tupng va pham vi nghien cuu, Luan van da giai quyet nhung van de co ban sau day: - Khai quat hoa, tong ket ly luan ve co che tai chinh cua doanh nghiep, tap trung lam rd cac van de ly luan ve phuong thuc quan ly vdn, phuong thuc quan ly doanh thu va chi phi, phuong thuc quan ly lpi nhuan va phuong thuc kiem soat tai chinh cua doanh nghiep Tir lam co sd de xem xet thuc trang co che tai chinh cua TCTQLBVN - Qua phan tich co sd ly luan ve co che tai chinh cua doanh nghiep noi chung, cua doanh nghiep hoat dong theo md hinh cong ty me - cong ty noi rieng Tren co sd dac diem hoat dong san xuat kinh doanh, co che tai chinh cua 96 TCTQLBVN giai doan nam 2008 den nay, Luan van danh gia mot each toan dien nhung ket qua da dat duoc, nhung mat han che, chi nguyen nhan ton tai, nhan to moi phu hop vui mo hinh to chuc cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty - Tren cu su ly luan ve doanh nghiep hoat dong theo mo hinh cong ty me - cong ty va danh gia thuc trang co che tai chinh, dinh huung phat trien cua TCTQLBVN theo mo hinh cong ty me - cong ty Luan van da trinh bay he thong cac giai phap cu ban doi mui cu che tai chinh cua TCTQLBVN theo mu hinh cong ty me - cong ty con, la: - Tao nhung dieu kien moi truung de tang tinh chu dong cua cac dun vi vien - Da dang cac kenh huy dong von phuc vu hoat dong san xuat kinh doanh cua Tong cong ty - Xay dung phuung thuc quan ly von chat che - Quan ly chat che doanh thu, chi phi va loi nhuan - Thuc day qua trinh co phan hoa cac dun vi vien, tang cuung dau tu tai chinh noi bo va ben ngoai Tong cong ty - Nang cao trinh doi ngu can bo cua Tong cong ty - Tang cuung kiem soat chat che tai chinh cua Tong cong ty Mot so kien nghi thuc hien cac gidi phap: - Kien nghi ddi vui Nha nuuc - Kien nghi doi vui Tong cong ty Quan ly bay Viet Nam Cu che tai chinh cua doanh nghiep hoat dong theo mo hinh cong ty me - cong ty da khong la van de mui, nhien cu che tai chinh cua TCTQLBVN hoat dong theo mo hinh cong ty me - cong ty la van de mui cua TCT ca ve ly luan va thuc tien Tac gia Luan van rat mong nhan duoc nhung dong gop y kien cua cac nha khoa hoc, cac nha quan ly tai chinh, nhung nguui nghien cuu thuc tien, cac doc gia 97 va ngoai nudc de de tai duoc hoan thien hon, dam bao thuc hien cdng giai phap doi mdi co che tai chinh cua Tdng cdng ty Quan ly bay Viet Nam hoat dong theo md hinh cdng ty me - cdng ty con./ 98 TAI LIEU THAM KHAO Ban chap hanh trung uong Dang (2001), De an tiep tuc sap xep doi mdi, phat trien va nang cao hieu qua doanh nghiep nha nudc, 07 thang nam 2001, Ha Noi Ban chap hanh trung uong Dang (2001), Nghi quyet so 05 - NQ/TW Hoi nghi lan thu ba Ban chap hanh trung uong Dang khoa IX ve viec tiep tuc sap xep, ddi mdi, phat trien va nang cao hieu qua doanh nghiep nha nudc, 24 thang nam 2001, Ha Noi Bo Ke hoach Dau tu (2005), Thong tu so 03/2005/TT-BKH 18 thang nam 2005, Hudng dan ve noi dung va quy trinh xay dung Dieu le Tdng cdng ty nha nudc quyet dinh dau tu va lap va Dieu le cdng ty me md hinh Cdng ty me - Cdng ty con, Ha Noi Bo Tai chinh (2005), Thdng tu so 23/2005/TT-BTC 30 thang nam 2005, Hudng dan ke toan thuc hien sau (06) chuan muc ke toan r r ban hanh kem theo Quyet dinh so 234/2003/QD-BTC 30/12/2003 cua Bo Tai chinh, nha xuat ban tai chinh, Ha Noi Bo Tai chinh (1998), Thdng tu sd 52/1998/TT-BTC 16 thang nam 1998, Hudng dan td chuc bo may kiem toan noi bo tai doanh nghiep nha nudc, nha xuat ban tai chinh, Ha Noi Bo Tai chinh (2002), Thdng tu sd 58/2002/TT-BTC 28 thang nam 2002, Hudng dan quy che tai chinh cua cdng ty Trach nhiem huu han mot vien thuoc sd huu nha nudc, td chuc chinh tri xa hoi, nha xuat ban tai chinh, Ha Noi Bo Tai chinh (2005), Thdng tu sd 75/2005/TT-BTC 01 thang nam 2005, Hudng dan xay dung quy che quan ly tai chinh cua cdng ty nha nudc hoat dong theo md hinh Cdng ty me - Cdng ty con, nha xuat ban tai chinh, Ha Noi Bo Tai chinh (2010), Thdng tu sd 117/2010/TT-BTC 05 thang nam 2010, Hudng dan co che tai chinh cua Cdng ty Trach nhiem huu han mot vien nha nudc lam chu sd huu, nha xuat ban tai chinh, Ha Noi 99 Bo Tai chinh (2007), Thdng tu sd 119/2007/TT-BTC 09 thang 10 nam 2007, Huang dan cong tac quan ly tai chinh, giao ke hoach cung ung dich vu cong ich bao dam hoat dong bay, nha xuat ban tai chinh, Ha Noi 10 Bo Giao thong van tai (2008), Quyet dinh sd 3870/QD-BGTVT 25 thdng 12 nam 2008, ve viec phe duyet Dieu le tam thdi ve to chuc va hoat dong cua Tong cong ty Bao dam hoat dong bay Viet Nam, Ha Noi 11 Chinh phu (1998), Nghi dinh sd 48/1998/ND-CP 11 thdng nam 1998, ve Chung khoan va Thi trudng chung khoan, Ha Noi 12 Chinh phu (2000), Nghi dinh sd 73/2000/ND-CP 06 thdng 12 r \ r nam 2000, Ban hanh quy che quan ly phan von Nha nudc d doanh nghiep khac, Ha Noi 13 Chinh phu (2002), Nghi dinh sd 79/2002/ND-CP 04 thdng 10 nam 2002, Ve to chuc va hoat dong cua Cong ty tai chinh, Ha Noi 14 Chinh phu (2007), Nghi dinh sd 111/20077ND-CP 26 thdng nam 2007, Ve to chuc, quan ly Tong cong ty nha nudc va chuyen doi Tong cong ty nha nudc, cong ty nha nudc doc lap, cong ty me la cong ty nha nudc theo md hinh Cong ty me - Cong ty hoat dong theo Luat Doanh nghiep, Ha Noi 15 Chinh phu (2004), Nghi dinh sd 153/2004/ND-CP 09 thdng nam 2004, Ve to chuc, quan ly Tong cong ty nha nudc va chuyen doi Tong cong ty nha nudc doc lap theo md hinh Cong ty me - Cong ty con, Ha Noi 16 Chinh phu (2004), Nghi dinh sd 199/2004/ND-CP 03 thdng 12 r nam 2004, Ban hanh quy che quan ly tai chinh cua cong ty nha nudc va quan ly von nha nudc dau tu vao doanh nghiep khac, Ha Noi 17 Chinh phu (2005), Chi thi cua Thu tudng Chinh phu sd 33/CT-TTg 13 thdng 10 nam 2005, ve dp dung cd hieu qua md hinh Cong ty me - Cong ty con, Ha Noi 100 18 Chinh phu (2005), Nghi dinh so 132/2005/ND-CP 20 thang 10 nam 2005, Ve thuc hien cac quyen va nghia vu cua chu sd huu nha nude doi vdi cong ty nha nude, Ha Noi 19 Chinh phu (2010), Nghi dinh so 25/2010/ND-CP 19 thang nam 2010, Ve chuyen doi cong ty nha nude edng ty trach nhiem huu han mot vien va to chuc quan ly cong ty trach nhiem huu han mot vien nha nude lam chu sd hiru, Ha Noi 20 Cue Hang khong dan dung Viet Nam (1995), Nhung chang dudng lich su, nha xuat ban chinh tri quoc gia, Ha Noi 21 Ngan hang nha nude (1996), Quyet dinh sd 104-QD/NH5 02 thang nam 1996, Ve viec ban hanh mau dieu le Cong ty tdi chinh cong ty nha nude, Ha Noi 22 Nguyen Van Nam (2002), Giao trinh thi trudng chung khoan, Dai hoc Kinh te quoc dan, Nxb Tai chinh, Ha Noi 23 Nguyen Dang Nam, Hoang Xuan Vuong (2003), Chinh sach va ca r che tdi chinh Tong cong ty hoat dong theo md hinh Cong ty me - Cong ty con, de tai nghien cuu khoa hoc cap Bo, hoc vien tai chinh, Ha Noi 24 Quoc hoi nude cong hoa xa hoi chu nghia Viet Nam (1991), Luat Hang khong dan dung Viet Nam, Ha Noi 25 Quoc hoi nude cong hoa xa hoi chu nghia Viet Nam (2006), Luat Hang khong dan dung Viet Nam sd 66/2006/QH11 29 thang nam 2006, Ha Noi 26 Quoc hoi nude cong hoa xa hoi chu nghia Viet Nam (2003), Luat Doanh nghiep Nha nude, Ha Noi 27 Quoc hoi nude cong hoa xa hoi chu nghia Viet Nam (2005), Luat so 60/2005/QHU Ngay 29 thang 11 nam 2005, Luat Doanh nghiep, Ha Noi 28 Quoc hoi nude cong hoa xa hoi chu nghia Viet Nam (2006), Luat sd 70/2006/QH11 29 thang nam 2006, Luat Chung khoan, Ha Noi 101 Thu tuong Chinh phu (2010), Quyet dinh so 177/QD-TTg 29 a r a r r thang 01 nam 2010, Ve viec phe duyet ke hoach dieu chinh tien sap r r xep, ddi mdi doanh nghiep 100% von nha nudc thuoc Bo Giao thdng van tai, Ha Noi Tong cong ty Bao dam hoat dong bay Viet Nam (2009), Quyet dinh sd 1709/QD-HDQT 15 thdng nam 2009, Ve viec phe duyet Quy che quan ly tdi chinh Tdng cdng ty Bao dam hoat dong bay Viet Nam, Ha Noi Tong cong ty Quan ly bay Viet Nam (2010), Bao cao ve tinh hinh td chuc, quan ly va hoat dong cua doanh nghiep tham gia san xuat, cung ung san pham, dich vu cdng ich, Ha Noi r r Tong cong ty Quan ly bay Viet Nam (2010), ke hoach san xuat kinh doanh giai doan 2011-2015 (Du thao), Ha Noi Trung tam Quan ly bay Viet Nam (2007), Bao cao tdi chinh nam 2007, Ha Noi Tong cong ty Bao dam hoat dong bay Viet Nam (2008), Bao cao tdi chinh nam 2008, Ha Noi Tong cong ty Bao dam hoat dong bay Viet Nam (2009), Bao cao tdi chinh nam 2009, Ha Noi Tdng cong ty Quan ly bay Viet Nam (2011), Du thao quy che quan ly tdi chinh, Ha Noi Nguyen Tam Tinh (2001), Mot tram tap doan kinh doanh hang dau Chau Au, Nxb the gidi, Ha Noi Nguyen Dai Phong (2003), Hoan thien co che tao lap va sir dung von cua Tdng cdng ty manh d Viet Nam giai doan hien nay, Luan an tien si kinh te, Hoc vien Tai chinh Ha Noi