Hoàn thiện cơ chế quản lý đầu tư xây dựng cơ bản ở công ty điện lực tỉnh nam định

TRl/dNG DAI HQC KINH t( QUdC DAN - ffl OA! HOC KTQD TT THONG TIN THUVIEN PHONG LUAN AN • TU LIEU DOAN MINH MAN HOAN THIEN Cff CHE QUAN LY DAU TIT XAY DUNG CU DAN CONG TY DIEN LUC TINH NAM DINH ChuySn ngdnh: Kinh ti chlnh trj LUAN VAN THAC SY KINH it Ng-iTcti hiTctag dan khoa hoc: GS.TS PHAM QUANG PHAN ■ Ha lƠoi - 2011 MUC LUC ã ã DANH MUC CAC CHU VIET TAT DANH MUC BANG, BIEU, SO DO TOM TAT LUAN VAN PHAN MO DAU CHlTONG 1: NHtfNG VAN DE LY LUAN VA THlTC TIEN VE CO CHE QUAN LY DAU Tlf XAY DlTNG CO BAN O CONG TY DIEN LlTC 1.1 Mot so van de co- ban ve dau tu xay dung co1 ban va co’ che quan ly dau tu xay dung co’ ban 1.1.1 Dau tu xay dung co ban va vai trd cua dau tu xay dung co ban phat trien kinh te xa hoi 1.1.2 Co che quan ly dau tu xay dung co ban va su can thiet phai hoan thien co che quan ly dau tu xay dung co ban 13 1.2 Cac bo phan cau va nhan to anh huong den co’ che quan ly dau tir xay dung co’ ban o' Cong ty Dien lye 19 1.2.1 Cac bo phan cau co che quan ly dau tu xay dung co ban o Cong ty Dien lire 19 1.2.2 Cac nhan to anh huong den co che quan ly dau tu xay dung co ban o Cong ty Dien lire 31 1.3 Kinh nghiem xay dyng va hoan thien co" che quan ly dau tir xay dyng co1 ban cua mot so dun vi nganh dien va bai hoc cho Cong ty Dien lyc Nam Dinh 34 1.3.1 Kinh nghiem xay dung va hoan thien co che quan ly dau tu xay dung co ban cua mot so don vi thuoc nganh dien 34 1.3.2 Nhirng bai hoc kinh nghiem rut co the ap dung hoan thien co che quan ly dau tu xay dung co ban o Cong ty Dien lire Nam Dinh 38 CHlTONG 2: THlTC TRANG CO CHE QUAN LY DAU TU* XAY DITNG CO BAN O CONG TY DIEN LUC NAM DINH 40 2.1 Tong quan ve qua trinh hinh va phat trien Cong ty Dien lyc Nam Dinh 40 2.1.1 Khai quat dac diem ve tu nhien, kinh te xa hoi cua tinh Nam Dinh 40 2.1.2 Qua trinh hinh phat trien mo hinh to chuc va dac diem san xuat kinh doanh cua Cong ty Dien lire Nam Dinh 42 2.2 Thye trang ve co’ che quan ly dau tu- xay dung co’ ban o’ Cong ty Dien lyc Nam Dinh 49 2.2.1 Mot so dac diem cua dau tu xay dung co ban nganh dien va co che quan ly dau tu xay dung co ban o Cong ty Dien lire Nam Dinh 49 2.2.2 Tinh hinh co che quan ly dau tu xay dung co ban d Cong ty Dien lire Nam Dinh 52 2.3 Danh gia chung ve co’ che quan ly dau tir xay dung co’ ban o’ Cong ty Dien lire Nam Dinh 61 2.3.1 Thuan lqi va kho khan quan ly dau tu xay dung co ban d Cong ty Dien luc Nam Dinh 61 2.3.2 Nhung tuu dat duoc 63 2.3.3 Nhung ton tai, han che va nguyen nhan cua nhung han che 65 CHlTONG 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN CO CHE QUAN LY DAU TU XAY DUNG CO BAN O CONG TY DIEN LUC NAM DINH 70 3.1 Dinh hirdng phat trien Cong ty Dien luc Nam Dinh den nam 2015 va 2020 70 3.1.1 3.1.2 3.1.3 3.1.4 3.1.5 Phat trien co so tang mang ludi dien, vien thong 71 Phat trien dich vu va thi trudng cung cap dien nang 73 Phat trien trien khoa hoc cong nghe 75 Phat trien trien nguon nhan luc va mo hinh quan ly 76 Dinh hudng chien luoc tai chinh 77 3.2 Quan diem hoan thien co’ che quan ly dau tu xay dung co’ ban o’ Cong ty Dien luc Nam Dinh 78 3.2.1 Hoan thien co che quan ly dau tu xay dung co ban phai phu hop vdi phuong hudng phat trien, mo hinh to chuc cua Cong ty Dien luc Nam Dinh 78 3.2.2 Hoan thien co che quan ly dau tu xay dung co ban phai phu hop vdi Luat phap va cac quy dinh cua Nha nude ve dau tu xay dung co ban 79 3.2.3 Hoan thien co che quan ly dau tu xay dung co ban phai tao dieu kien de Cong ty Dien luc Nam Dinh phat huy duoc tinh doc lap tu chu dau tu xay dung co ban 79 3.3 Giai phap co ban nham hoan thien co’ che quan ly dau tir xay dung co- ban o’ Cong ty Dien luc NamDinh 80 Giai phap ve to chuc va co che 81 Giai phap ve tai chinh va DTPT 81 Giai phap ve khoa hoc - cong nghe 82 Giai phap ve nguon nhan luc 82 Cac giai phap dac thii khac 84 3.4 Kien nghi: 93 3.4.1 Ve phia nha nude 93 3.4.2 Ve phia nganh dien 94 3.4.3 Ve phia tinh Nam Dinh 96 KET LUAN .97 DANH MUC TAI LIEU THAM KHAO 99 3.3.1 3.3.2 3.3.3 3.3.4 3.3.5 DANH MUC CAC CHE VIET TAT CDMA : Cong nghe da truy cap phan chia theo ma CNH-HDH : Cong nghiep hoa - hien dai hoa CPI : Chi sd gia DLMB : Dien luc Mien Bac DLND : Dien luc Nam Dinh DLTP : Dien luc phd DLVN : Dien luc Viet Nam DTPT : Dau tu phat trien GDP : Tong san pham nudc KTXH : Kinh te - xa hoi SXKD : San xuat kinh doanh TNHH MTV : Trach nhiem huu han mot vien TSCD : Tai san cd dinh UBND : Uy ban nhan dan XDCB : Xay dung co ban XHCN : Xa hoi chu nghia DANH MUC BANG, BIEU, SO DO BANG Bang 2.1: Khoi luong quan ly van hanh chi'nh 47 Bang 2.2: Tinh hinh tai chinh 48 Bang 2.3: Cong suat cac nha may dua vao van hanh giai doan 2005-2010 49 Bang 3.1: Chi tiet cac phan phu tai dien 72 Bang 3.2 Chi tieu kinh doanh vien thong dien lire 73 BIEU Bieu 2.1 Co cau kinh te nam 2005 va 2009 41 SO DO So 1.1: Trinh tir thirc hien du an dau tu 26 So 2.1: So to churc Cong ty DLND 44 So 3.1: Quy trinh kiem tra 91 J It TRJdNG DAI HQC KINH t! QUdC DAN - DOAN MINH MAN HOAN THIEN CO CHE QUAN LY DAU TO XAY DUNG CO BAN CONG TY DIEN LUC TINH NAM DINH ChuyGn ngdnfr Kinh ohfnh trj TOM TAT LUAN VAN THAC SY • • H Sol - h »Oll i TOM TAT LUAN VAN Dau tu xay dung co ban (XDCB) la mot hoat dong khong the thieu duoc cua moi mot quoc gia, no gop phan tao tien de phat trien kinh te cua dat nude Dau tu XDCB co vai trd quyet dinh viec tao co so vat chat, ky thuat cho xa hoi, la nhan to quyet dinh lam thay doi co cau kinh te quoc dan moi nude, thuc day su tang trudng va phat trien kinh te Dac trung cua XDCB la mot nganh san xuat vat chat dac biet cd nhung dac diem rieng khac vdi nhung nganh san xuat vat chat khac ca ve san pham va von dau tu XDCB Trong nhung nam qua co che quan ly dau tu XDCB da cd nhung thay doi dieu chinh bo sung de phu hop vdi tinh hinh thuc tien, cd tac dong tot den sir tang trudng kinh te va giai quyet cac van de xa hoi Song xet tren tong the he thong phat huy hieu luc phap ly va thieu co so khoa hoc dan den quan ly dau tu XDCB chua dat hieu qua cao Nganh dien la mot nganh kinh te mui nhon, cd vi tri rat quan trong nen kinh te quoc dan, cung cap nang luong phuc vu san xuat kinh doanh (SXKD) va sinh hoat cua nhan dan vdi hang hoa dac biet la dien nang Ben canh nhung han che cua co che quan ly d tarn vi mo, co che quan ly dau tu XDCB cua nganh dien noi chung cong tac quan ly dau tu XDCB d Cong ty Dien luc Nam Dinh (DLND) noi rieng nhieu han che can phai tirng budc khac phuc Vi vay, hoan thien co che quan ly dau tu XDCB nham nang cao hieu qua cua hoat dong XDCB la dieu kien tien quyet de Cong ty DLND phat trien, trd don vi hang dau cua nganh Dien luc Viet Nam (DLVN) Xuat phat tu tinh hinh thuc tien do, la ngudi dang true tiep edng tac tai Cdng ty DLND, tac gia chon de tai "Hoan thien co che quan ly dau tu XDCB d Cong ty Dien luc tinh Nam Dinh'* lam de tai luan van thac sy Luan van su dung phuong phap luan cua chu nghia vat bien chung ket hop vdi chu nghia vat lich su; phuong phap thong ke phan tich thu thap xu ly so lieu, tong hop so sanh; phuong phap logic ket hop lich su va mot so phuong phap khac Luan van da co nhung dong gop dang ke la: ii r x r x x Thie nhat, luan van da gop phan lam sang to nhung van de ly luan co ban ve dau tu XDCB va co che quan ly dau tu XDCB: Dau tu la su hy sinh cac nguon luc d hien tai de tien hanh cac hoat dong nao nham thu ve cac ket qua nhat dinh tuong lai ldn hon cac nguon luc da bo de dat dupe cac ket qua Dau tu co the tien hanh theo nhung phuong thuc khac dich chuyen va dau tu phat trien (DTPT) DTPT dupe chia thanh: i, Dau tu de hinh tai san phi vat chat la tai san tri tue, moi trudng sinh thai, nguon nhan luc ; ii, Dau tu hinh co so vat chat gom: Dau tu mua sam trang thiet bi, che tao nhung co so vat chat khong gan vdi dat nhu dong tau, che tao may bay ; Dau tu nham hinh co so vat chat gan lien vdi dat duoc goi la dau tu XDCB XDCB la hoat dong co chuc nang tai san xuat gian don va tai san xuat md rong cac tai san co dinh (TSCD) thong qua cac hoat dong xay dung mdi, xay dung md rong, xay dung lai, hien dai hoa hay khdi phuc TSCD Dau tu XDCB la mot hoat dong kinh te dua cac loai nguon von de su dung vao XDCB nham muc dich sinh lpi XDCB la mot bo phan cua hoat dong dau tu noi chung nen dau tu XDCB cd day du cac dac diem va cac tinh chat cua hoat dong dau tu Trong noi len cac dac diem co ban la dac thu cua hoat dong dau tu XDCB: i, San pham cua dau tu XDCB cd tinh cd dinh, noi san xuat cung dong thdi la noi tieu thu san pham TSCD chiu tac dong rat ldn cua cac dieu kien ve dia ly, dia hinh, moi trudng KTXH San pham XDCB chiu anh hudng true tiep cua hau, thdi tiet ii, Thdi gian XDCB va thdi gian ton tai cua san pham XDCB lau dai, khdi lupng von dau tu ldn Hi, Tinh don chiec va chu ky san xuat khong lap lai la dac diem rieng cd cua dau tu XDCB Du thiet ke giong nhung dia diem xay dung khac nhau, thdi gian, hau cac vung khac dan den san pham khong giong hoan toan tir chi phi san xuat cung khong giong Trong phat trien kinh te xa hoi (KTXH) dau tu XDCB cd vai tro: - Tac dong den tong cung va tong cau cua nen kinh te iii - Tac dong hai mat den sir on dinh kinh te - Tac dong den chuyen dich co cau kinh te - Tac dong den khoa hoc va cong nghe - Tac dong den tang trirang va phat trien kinh te Ve khai niem co che quan ly dau tu XDCB, sau nghien ctru cac tir dien, luan van da neu ro: Co che quan ly dau tir XDCB la each thuc quan ly dau tu XDCB, la phuong thuc tac dong tir chu the quan ly den doi tirong quan ly dau tu XDCB nham dat duoc muc tieu dat Co che quan ly dau tu XDCB bao gom nhung quy dinh ve noi dung, trinh tu cong viec can lam; to chuc bo may de thuc thi cac cong viec va nhung quy dinh ve thudng phat thuc hien tot hoac khong tot cong viec Co che quan ly dau tu XDCB phai tuan thu cac nguyen tac co ban: Nguyen tac tiet kiem va hieu qua cao; nguyen tac tap trung, dan chu; nguyen tac thong nhat lanh dao chinh tri va kinh te; nguyen tac ket hop hai hoa giua cac lai ich; nguyen tac ket hap quan ly theo nganh vdi quan ly theo vung, lanh tho Ngoai ra, quan ly dau tu XDCB cua Nha nude edn phai tuan thu cac nguyen tac nhu: phai thuc hien dung trinh tu dau tu va xay dung; phan dinh rd trach nhiem va quyen han cua co quan quan ly nha nude, chu dau tu, to chuc tu van va nha thau qua trinh dau tu XDCB xuat phat tir nhung ly sau day: - Xuat phat tir yeu cau phat trien KTXH cua nude ta, muc tieu dat la phai day nhanh phat trien KTXH Mac du viec quan ly dau tu XDCB da cd nhieu thay doi nhung nhin chung hieu qua chua cao Tinh trang dau tu dan trai, manh mun va that thoat dau tu XDCB dac biet la tir nguon von cua ngan sach Nha nude ldn can phai hoan thien co che quan ly han nua - Do van dong, phat trien cua nen kinh te lam gia tang ve luong keo theo sir tren da chuyen dich co cau nen doi hoi co che quan ly kinh te noi chung va co che quan ly dau tu XDCB cung phai thay doi thich ung voi co cau kinh te moi De tao dieu kien cho nen kinh te tiep tuc phat trien th! viec quan ly phai thay doi cho phu hop voi co cau kinh te moi, phai hoan thien co che quan ly dau tu XDCB - Trong qua trinh doi moi cua dat nuoc, bo may quan ly nha nuoc noi chung va bo may quan ly dau tu XDCB noi rieng da khong ngung duoc nang len Song, chinh su van dong cua thuc tien quan ly da lam ro su bat cap ve nang luc cua bo may quan ly Ngoai cac chu the he thong quan ly cua Nha nuoc, cac chu the voi tu cach la doanh nghiep cung tham gia vao qua trinh dau tu XDCB Ve mat loi ich, giua Nha nuoc va doanh nghiep nhieu rat khac theo khuynh huong cua ngudi ban la toi da hoa loi nhuan, ngudi mua la toi da hoa loi ich Do nang luc, trinh chuyen mon cua cac co quan quan ly Nha nuoc, cac chu dau tu, cac ban quan ly, cac don vi nhan thau chua dong deu, chua co su chuan hoa ve trinh cho cac vi tri tren, dan den tinh hieu qua quan ly chua cao, can hoan thien co che quan ly dau tu XDCB - Trong nhung nam vua qua, moi trudng phap ly da duoc cai thien dang ke Song nhin chung, thuc trang nen phap ly van nhieu bat cap, phap luat chua thuc su di vao cuoc song Voi thuc trang moi trudng phap ly dang tren da hoan thien da dat yeu cau khach quan cho viec hoan thien co che quan ly dau tu XDCB - Hoan thien co che quan ly dau tu XDCB nham huy dong toi da va su dung co hieu qua cao nhat cac nguon von dau tu va ngoai nuoc, tan dung va khai thac tot cac tiem nang ve tai nguyen thien nhien, dat dai, lao dong ; bao ve moi trudng sinh thai; chong tham o lang phi XDCB Bao dam xay dung theo quy hoach, tao moi trudng canh tranh lanh manh XDCB - Hoi nhap kinh te quoc te la mot xu the tat yeu cua cac quoc gia tren the gioi De dam bao cho nen kinh te nuoc ta hoi nhap, tan dung duoc nhung nguon luc ngoai nuoc va su dung co hieu qua nguon luc nuoc doi hoi chung ta phai dieu chinh co che quan ly chung co quan ly dau tu XDCB - Doi voi doanh nghiep, hoat dong dau tu XDCB la mot bo phan hoat dong SXKD nham tri va phat trien co so vat chat ky thuat, la dieu kien phat 87 cua mot don vi cong tac chuyen nghiep, tuc la phai tao mot nhom lam viec hieu qua, dam bao cong viec chuyen mon la xet thau thuc su khach quan, vo tu, minh bach lua chon nha thau phai dam bao that su cong bang, binh dang Nhom lam viec luon luon san sang chong lai cac hanh vi tham nhung, mua chuoc, cam dd - Phai thuc su chuyen nghiep hoat dong dau thau Muon nang cao tinh chuyen nghiep dau thau, trudc het phai can mot doi ngu can bo phai chuyen nghiep va duoc chuan hoa, am hieu phap luat dau thau cua Viet Nam va cac quy dinh cua nha tai tro, nam vung kien thuc ve quan ly du an, co trinh chuyen mdn phu hop vdi yeu cau cua tung goi thau, co trinh ngoai ngu dap ung yeu cau doi vdi cac goi thau duoc to chuc dau thau qudc te Vdi nhung quy dinh nhu vay, cung vdi viec tieu chuan hoa doi ngu can bo tham gia dau thau, nang cao nang luc cua can bo tham gia dau thau, nang cao hieu qua, tinh chinh xac va su cong bang cac hoat dong dau thau da the hien tinh chuyen nghiep hoat dong dau thau cua chu dau tu Thu hai la chu dau tu phai lap to chuyen gia dau thau du nang luc va du trinh va pham chat de dam duong cong viec xet thau dam bao chat luong va hieu qua De dam bao tinh chuyen nghiep du co thue to chuc tu van giup minh thuc hien cong viec chuyen mon dau thau, chu dau tu van phai chiu trach nhiem ve qua trinh lua chon nha thau Quy dinh dam bao nang cao trach nhiem cua ben mdi thau trudc cac quyet dinh co lien quan den cong viec to chuc quan ly hoat dong dau thau cac goi thau 3.3.5.3 Tang cudng hieu qua quan ly cong tac dau thau, nang cao chat luong dau thau cua cac nha thau, tang cudng quan ly hop dong sau dau thau - Tap trung chu yeu giao thau cong trinh theo hinh thuc dau thau, uu tien la dau thau rong rai; trudng hop phai chi dinh thau cung tien hanh lap ho so de xuat theo dung quy dinh dau thau de lam co so cho cong tac kiem soat toan - Trong cong tac dau thau can cong khai, minh bach, dam bao cong bang, canh tranh va hieu qua kinh te - Can tuan thu nguyen tac danh gia va lua chon nha thau nhu: danh gia nang luc ve kinh nghiem, ky thuat va kha nang tai chinh; danh gia cac tieu chi ve tien 88 thuc hien, gia dir thau, tieu chuan chat luong ky thuat san pham, didu kien hop dong dung theo quy dinh cua Luat Dau thau, Luat Xay dung, Luat sua doi bo sung mot so dieu lien quan den dau tu xay dung va cac van ban phap quy hien hanh Nha thau duoc xet trung thau phai chung minh day du nang luc tai chinh duoc huy dong de thuc hien goi thau Cong ty DLND da chu den viec dam bao tinh kha thi cua cac du an, cong trinh xay dung sau dau thau Trong thoi gian tdi, Cdng ty can chu hon den viec soat nang luc cua cac nha thau tham du thau Ben canh do, can xem den kha nang thuc hien cdng trinh, du an cua cac nha thau ca tren sd sach ho so va tren thuc dia Dieu dam bao tinh kha thi cua nhieu ho so dir thau Qua trinh lira chon nha thau theo luat dau thau, yeu cau phai dam bao tinh hien thuc kha thi cua viec thuc hien sau ky ket hop dong vdi nha thau dupe lira chon Day la mot khia canh the hien chat luong dau thau vi nd phong ngira tinh trang chon dupe nha thau khong cd du nang luc, kinh nghiem thuc hien goi thau va chi phi thuc hien goi thau thap nhat dua ve cung mot mat bang, thuc hien tim each tang khoi luong phat sinh Chat luong dau thau xay dung cdng trinh la mot chi tieu tong quat, nd khong chi doi hoi cac yeu cau phai bao dam tinh phap ly, tinh khoa hoc, tinh kha thi, nd cdn ddi hoi viec lua chon nha thau phai bao dam yeu cau hieu qua kinh te Yeu cau hieu qua kinh te dupe hieu la viec lua chon nha thau phai dam bao su dung mot each tiet kiem cac nguon kinh phi thuc hien goi thau Cdng tac to chuc dau thau phai dupe tien hanh cho nhanh gon, tiet kiem Viec ap dung cac hinh thuc lua chon nha thau vdi hinh thuc chu yeu la dau thau rong rai la mot each tot nhat de thuc hien yeu cau Thdng qua viec ap dung hinh thuc nay, se han che cac tieu cue cd the xay lam suy yeu vai tro cua hoat dong dau thau Viec cac nha thau nghien cuu ky ludng, tu can ddi kha nang va nang luc de quyet dinh tham dir thau hay khong se la co sd cho viec tiet kiem cd hieu qua cac nguon luc cua minh va cua xa hoi 89 + Tang cuong cong tac quan ly du an, tien thi cong dam bao, giam sat quan ly chat che dam bao yeu cau chat luong cong trinh thi cong + Kiem soat chat che han che phat sinh lam tang khoi luong cua cong trinh thi cong + Cong trinh lam den dau quyet toan hoan thien thu tuc toan theo khoi luong thi cong da hoan Tang cuong cong tac giam sat nha thau thi cong Ngoai tu van giam sat truc tiep tai hien truong, Ban quan ly du an cu can bo ky thuat cua Ban theo doi de nam chac tien dien bien cua qua trinh thi cong cua nha thau, de cung phoi hop voi tu van giam sat va nha thau day nhanh tien thi cong, thao go nhung vuong mac kip thoi va dam bao tien do, chat luong cong trinh thi cong Giai doan thi cong xay dung phai nghien cuu ky ho so thiet ke ban ve thi cong, qua trinh theo doi quan ly du an phai nghien cuu hien truong, kien quyet khong giai quyet bat ky de xuat nao tu phia tu van va nha thau neu de xuat khong that su can thiet r 3.3.5.4 Quyet toan gon cong trinh da hoan thanh: Viec quyet toan phai dam bao tuan theo cac qui dinh hien hanh cua nha nuoc va cac dieu uoc quoc te cua nha tai tro da duoc qui dinh tai Thong tu so 33/2007/TT-BTC 9/4/2007 cua Bo Tai chinh va cac qui dinh lien quan cua Dieu uoc quoc te Thong qua quyet toan nham danh gia ket qua qua trinh dau tu, xac dinh nang luc san xuat hieu qua dau tu mang lai, xac dinh ro trach nhiem cua Ban quan ly du an, chu dau tu, cac nha thau, co quan cap von, cho vay, kiem soat toan, tu rut kinh nghiem nham khong ngung hoan thien co che quan ly dau tu XDCB 3.3.5.5 Chan chinh va nang cao hieu luc cong tac tra, kiem tra, giam sat dau tu xay dung De dam bao cho hoat dong dau tu XDCB dem lai hieu qua KTXH cao, phu hop voi muc tieu, dinh huong phat trien KTXH va tien hanh dung khuon kho phap 90 luat, chinh sach nha nudc Dong thdi giup cho co quan quan ly nha nudc ve dau tu xay dung nam sat va danh gia dung tinh hinh, ket qua hoat dong dau tu, tien thuc hien dau tu va nhung ton tai, kho khan qua trinh dau tu de co bien phap dieu chinh thich hop; phat hien va ngan chan kip thdi nhung sai pham va tieu cuc lam that thoat, lang phi von qua trinh thuc hien dau tu Kiem tra va tu kiem tra la qua trinh xem xet cac hoat dong nham muc dich lam cho cac hoat dong dat ket qua tot hon, dong thdi, kiem tra giup phat hien nhung sai sot, lech lac de co bien phap uon nan, khac phuc, bao dam cho moi hoat dong SXKD noi chung, cong tac dau tu XDCB Cong ty DLND noi rieng duoc thuc hien dung phuong hudng va dat hieu qua cao nhat Kiem tra va tu kiem tra la nhu cau co ban nham hoan thien cac quyet dinh quan tri to chuc tu Cong ty DLND den cac don vi truc thuoc Cong ty, bao dam cac ke hoach cong tac duoc thuc hien vdi hieu qua cao Nhd kiem tra va tu kiem tra, cac nha quan ly Cong ty co the kiem soat duoc nhung yeu to bien dong cua moi trudng se anh hudng den su cong cua Cong ty nhu the nao de co nhung phan ung doi va dua cac giai phap thich hop Thuc hien kiem tra va tu kiem tra se khuyen khich che phan cap, phan > a r quyen va phoi hop cong tac giua cac don vi toan Cong ty DLND duoc tot hon Mat khac, thong qua viec to chuc cong tac kiem tra va tu kiem tra tao tien de cho qua trinh hoan thien va doi mdi cua Cong ty, co cdng tac can bo dong mot vai tro het suc quan trong viec hoan thien co che quan ly, nang cao hieu qua SXKD cua Cong ty Co che kiem tra va tu kiem tra cua Cong ty DLND duoc xay dung theo quy trinh phan hoi Theo cac cap quan tri cua Cong ty se phai tien hanh ludng (danh gia) ket qua thuc te, so sanh cac ket qua vdi cac tieu chuan, xac dinh va phan tich cac sai lech quan ly dieu hanh Sau do, de thuc hien nhung dieu chinh can thiet, cac nha quan tri cua Cong ty phai dua mot loat cac chuong trinh hanh dong cu the cho cac hoat dong dieu chinh va to chuc thuc hien cac chuong trinh nham di tdi ket qua mong muon 91 Sa 3.1: Quy trinh kiem tra Nhung yeu cau doi voi viec tang cuong cdng tac kiem tra, tu kiem tra: - Cdng tac kiem tra va tu kiem tra Cdng ty DLND phai duoc tien hanh va theo cac ke hoach hang nam Phai xay dung duoc he thong cac tieu chuan kiem tra cu the Day la he thong cac chuan muc ma moi ca nhan, tap the phai thuc hien dam bao cac mat hoat dong cua Cdng ty dat hieu qua mong muon - Trinh tu thuc hien cdng tac kiem tra va tu kiem tra phai dam bao tinh dong bo, thong nhat tu Cdng ty DLND den cac don vi truc thuoc - Cdng tac kiem tra, tu kiem tra Cdng ty phai duoc to chuc gon nhe, don gian va duoc dat phai phu hop voi co cau to chuc va nguoi Cdng ty (vi tri, trinh do, tay nghe ) va phai duoc to chuc linh hoat, hop ly, co tam diem, co dia chi cu the va phai co hieu qua - Cac hinh thuc kiem tra co ban: kiem tra toan bo, kiem tra tung bo phan va kiem tra ca nhan (kiem tra ke hoach va kiem tra ngoai ke hoach) - Tan suat kiem tra: kiem tra dot xuat, kiem tra dinh ky theo ke hoach, kiem tra thuong xuyen lien tuc - Thanh tra, kiem tra phai ket hop chat che voi giam sat, danh gia dau tu, tien hanh tu khau xem xet lai quyet dinh dau tu co phu hop voi chien luoc va ke hoach dau tu; den khau thuc hien va khai thac du an co dung trinh tu thu tuc theo quy dinh, tu dua ket luan va kien nghi voi cap co tham quyen xem xet, xu ly 92 - Thanh tra, kiem tra dau tu xay dung can ket hop voi viec bien giai thi'ch phap luat, de ngan ngua nhung hanh vi vi pham Dong thoi phat hien nhung so ho cac van ban phap luat ve dau tu xay dung de kien nghi vdi cap co tham quyen bo sung, sua doi, thay the bang van ban mdi cho phu hop, phuc vu cho viec quan ly dau tu xay dung, gop phan nang cao hieu qua su dung von dau tu xay dung - To chuc thuc hien cong tac giam sat, danh gia dau tu XDCB: + Danh gia tong the ve dau tu: Tong hop, phan tich danh gia tinh hinh va ket qua dau tu theo cac chi tieu phan anh quy mo, toc do, co cau, tien do, hieu qua dau tu Danh gia muc dat duoc so vdi quy hoach duoc duyet, nhiem vu ke hoach Xac dinh cac yeu to, nguyen nhan anh huong den tinh hinh va ket qua dau tu; de xuat cac giai phap nang cao hieu qua dau tu ky hoac giai doan ke hoach; Danh gia tinh kha thi cua cac quy hoach, ke hoach duoc duyet + Cong tac giam sat, danh gia du an dau tu: Kiem tra su dam bao cac quy dinh ve phap ly; danh gia su phu hop cua quyet dinh dau tu vdi quy hoach, ke hoach, chuong trinh dau tu cua nganh dien va cua dia phuong, tham quyen quyet dinh dau tu doi vdi du an; danh gia nang luc cua chu dau tu ve chuyen mon, kinh nghiem quan ly du an viec chuan bi dau tu; Viec chap hanh cac quy dinh ve lap, tham dinh va phe duyet thiet ke, tong du toan, du toan; cong tac dau thau; dieu kien khoi cong xay dung; viec bo tri ke hoach huy dong va su dung von cua du an, toan qua trinh thuc hien du an, thuc hien tien do, to chuc quan ly du an; cac yeu cau ve quan ly moi truong, su dung dat dai cua qua trinh thuc hien du an dau tu; Danh gia ket thuc qua trinh dau tu, qua trinh khai thac va van hanh du an sau thuc hien du an dau tu + Doi vdi giam sat dau tu cua cong dong: Danh gia su phu hop cua quyet dinh dau tu doi vdi quy hoach phat trien KTXH; quy hoach phat trien nganh dien, quy hoach, ke hoach su dung dat, quy hoach phat trien ket cau tang tren dia ban tinh Nam Dinh 93 Danh gia viec chu dau tu chap hanh ve: che quan ly, su dung dat; ve quy hoach xay dung; ve bao ve moi truong; ve den bu, giai phong mat bang, phuong an tai dinh cu; ve tien do, ke hoach dau tu; ve viec thuc hien quy dinh cong khai dan chu dau tu xay dung Phat hien nhung viec lam xam hai den lpi ich cong dOng, nhung tac dong tieu cuc cua du an den moi truong sinh song qua trinh thuc hien dau tu va van hanh du an Theo doi, phat hien nhung viec lam sai trai gay that thoat, lang phi von, tai san thuoc du an 3.4 Kien nghi: A 3.4.1 Ve phia nha nuwc - Trudc het, can tiep tuc xay dung va ban hanh kip thoi, dong bo cac van ban hudng dan thuc hien Luat xay dung, Luat Dau thau, Luat Sua doi bo sung mot so dieu cua cac luat lien quan den dau tu xay dung Sua doi, bo sung, dong bo hoa cac van ban quy pham phap luat khac nhu Luat Kg toan, Luat Dien luc, Luat Dat dai, Luat Thue, cac luat giai quyet tranh chap linh vuc dau tu xay dung Bo sung noi dung doi vdi cac Luat, Phap lenh, dac biet la quy dinh bat buoc phai thi hanh dung co che da quy dinh Muc phat cu the khong thi hanh dung tung noi dung da quy dinh van ban do, giong nhu quy dinh cua luat thue hien nay, viec phat thue dupc quy dinh luat thue Viec quy dinh nhu the co tinh ran de rat tot, mat khac no lam cho luat phap ro rang hon tranh dupc cac tieu cuc co the xay Tang cuong cac quy dinh cu the ve xu phat vi pham hanh chinh Dac biet luu y cac che dinh phat tien, quy dinh cach chuc vi pham d cac muc cu the Cac van ban quy pham phap luat phai ro rang cu the, han che nhieu bac hudng dan, tranh nhung quy dinh chung chung mang tinh nguyen tac tao co hoi cho tham nhung, lach luat Tat ca cac van ban hudng dan Luat phai hudng dan day du ca cac van ban lien quan tao cho nguoi doc co the thuc hien dupc - Thuc hien nghiem phap luat de ra: De phap luat thuc hien dupc nghiem thi trudc het phai thuc hien nghiem d cac co quan bao ve phap luat Co co che thudng, 94 phat that hap dan de lam cho ngudi vi pham khong dam vi pham, nguoi phat hien va xu ly duoc- hudng quyen loi thoa dang lam cho ngudi vi pham khong the hoi lo duoc Lay tien phat thu duoc lam tien thudng cho ngudi phat hien, xu phat Ngudi phat hien vi pham ma khong xu phat theo dung quy dinh se bi phat theo dung muc phat Thudng, phat nghiem dung muc mot thdi gian se khong vi pham nua Cung co va tang cudng cac hoat dong tu phap cho phu hop vdi co che thi trudng: He thong toa an phai dam bao kha nang xet xu mot cach nhanh chong, cong minh dung phap luat tat ca cac moi quan he cua cac chu the xa hoi, dac biet la cac quan he kinh te giua Nha nudc vdi cac doanh nghiep, giua cac doanh nghiep vdi Xay dung va thuc hien quy dinh ve the thuc va quy trinh lam viec, thong bao cong khai cac thu tuc qua trinh xem xet giai quyet cong viec - To chuc lai bo may quan ly Nha nudc theo hudng tinh gian, gon nhe, co hieu luc va hieu qua Quan ly Nha nudc chi dam nhiem chuc nang hoach dinh chinh sach, che va kiem tra viec thuc hien cac chinh sach, che do, khong bao bien lam thay cho co sd Thuc hien chinh sach “Chinh phu chi cam lai dua thuyen di chu Chinh phu khong phai cam cheo” Bo khong can thiep vao cac cong viec cu the qua trinh dau tu cua cac chu dau tu ma chi thuc hien bo tri ke hoach von theo dung tien da ghi quyet dinh dau tu Ra quyet dinh kiem tra, tra va xu ly theo dung quy dinh Bo Xay dung chu tri phoi hop vdi Bo Cong thuong khan truons ban hanh cac dinh muc kinh te - ky thuat, tieu chuan chat luong phuc vu cho viec quan ly chi phi va chat luong cong trinh 3.4.2 Ve phia nganh dien - To chuc lai Tap doan DLVN cho phu hop vdi yeu cau phuc vu phat trien KTXH tinh hinh mdi theo hudng tranh doc quyen cho mot Tap doan kinh te hoac mot nha dau tu nao nganh dien; tao mdi quan he giua cac khau dieu hanh va quan ly thi trudng dien mang tinh minh bach va khach quan nham giam gia thanh, co loi cho ngudi tieu dims, cho ca nsudi ban va mua dien, tao dieu kien thu hut cac nha dau tu Phan cap manh hon doi vdi cac Cons ty Dien luc Hien viec phan cap cua Tap doan DLVN doi vdi Tons cons ty DLMB cung nhu giua Tons cons ty 95 DLMB va Cong ty DLND van cdn mang tinh bao cap, “xin - cho”, khong phat huy duoc tinh tu chu cho doanh nghiep Bat cu mot linh vuc nao (ke hoach, dau tu, tai chinh ) Cong ty Dien luc deu phai trinh cap tren Dieu da lam can trd tinh chu dong SXKD cua cac Cong ty Dien luc, khong khuyen khich cac Cong ty Dien luc cung nhu cac don vi truc thuoc khac muon tim cach nang cao hieu qua SXKD cua don vi minh De tang tinh chu dong cho cac Cong ty Dien luc, Tong cong ty DLMB nen giao cho cac Cong ty Dien luc duoc chu dong huy dong cac nguon von dau tu XDCB - Xay dung co che, chinh sach co chinh sach da dang hoa phuong thuc dau tu de phat huy tot moi nguon luc, dap ung nhu cau phat trien nganh Dien va yeu cau phat trien cua dat nuoc Tap trung dam bao tien thi cong, xay dung cac cong trinh cung cap dien theo yeu cau cua Tong so VI de dam bao khong cdn tinh trang thieu nguon he thong phai cat dien sa thai lam giam san luong dien thuong pham, tang chi phi va gay buc xuc cho khach hang su dung dien - Khuyen khich da dang hoa dau tu va quan ly luoi dien nong thon tren co sd tang cuong kiem soat gia ban dien d nong thon de dam bao khong vuot gia tran Chinh phu quy dinh Ho tro von ngan sach cho cac du an dien hoa nong thon nham muc dich phat trien kinh te va xoa doi giam ngheo cho cac khu vuc - Su dung cong nghe thong tin de dam bao van hanh toi uu he thong dien Ap dung cong nghe thi'ch hop nganh de nang cao hieu qua dau tu va hoat dong SXKD - Coi dao tao va nang cao trinh cua doi ngu can bo co trinh chuyen mon va tinh than trach nhiem cao de dap ung yeu cau phat trien nganh dien Chu dao tao doi ngu ky su, chuyen gia ve nang luong hat nhan de chuan bi cho viec xay dung va van hanh nha may dien nguyen tu Tap trung dam bao tien thi cong, xay dung cac cong trinh cung cap dien de dam bao khong cdn tinh trang thieu nguon he thong phai cat dien sa thai lam giam san luong dien thuong pham, tang chi phi va gay buc xuc cho khach hang su dung dien 96 A 3.4.3 Ve phia tinh Nam Dinh - Thuc hien nhieu bien phap huy dong von dau tu, nghien cuu xay dung co che, chinh sach cu the, tich cuc de day manh xa hoi hoa dau tu vdi nhieu hinh thuc dau tu khac - Tiep tuc day manh cai cach hanh chinh, tao moi trudng thong thoang, giam phien cho doanh nghiep, nhan dan va tao dieu kien tot nhat cho cac phan kinh te tham gia DTPT Nghien cuu, ban hanh cac chinh sach ho tro xay dung ket cau tang tai cac AO A •> lang nghe, thuc day cac lang nghe phat trien - Lam tot cong tac quy hoach co quy hoach co so tang, cac khu cong nghiep tao thuan loi cho cac nha dau tu va cho Cong ty DLND thuc hien quy hoach ludi dien tren dia ban tinh - Chi dao UBND cac cap thuc hien tot cac noi dung cua Luat Dien luc va nhung van ban lien quan den hoat dong dien luc, thuc hien tot cong tac giai phong mat bang de Cong ty DLND nhanh chong trien khai thi cong cong trinh dau tu XDCB * * * Do thdi gian co han cung nhu noi dung cua de tai co lien quan den nhieu linh vuc chinh sach cua nha nudc, to chuc hoat dong san xuat kinh doanh cua Tap doan DLVN, Tong cong ty DLMB nen viec nghien cuu chac chan cdn nhieu thieu sot Tac gia rat mong duoc su gop y cua cac Thay Co giao, cac Nha khoa hoc cua Khoa Ly luan chinh tri Trudng Dai hoc Kinh te quoc dan, cac Nha quan ly kinh te de co the tiep tuc hoan thien de tai nghien cuu, dong gop hoan thien co che quan ly dau tu XDCB o Cong ty DLND, tu gop phan vao qua trinh doi mdi nganh dien cung nhu su nghiep cai cach kinh te dat nudc noi chung 97 KET LUAN Nen kinh te nudc ta dang giai doan phat trien manh me dat toe tang truong binh quan deu qua cac nam the hien su phat trien on dinh cua nen kinh te Nen kinh te phat trien manh theo co che thi trudng dinh hudng XHCN; cac co che, chinh sach mdi dang qua trinh xay dung, dieu chinh va hoan thien cho phu hop vdi thuc te yeu cau khach quan cua nen kinh te Nganh Dien la mot nganh kinh te quan cua dat nudc, cd anh hudng ldn den su phat trien kinh te dat nudc, Chinh phu da xay dung chien luoc phat trien nganh Dien vdi muc tieu xay dung nganh Dien Viet Nam mot Tap doan kinh te manh, da sd huu, kinh doanh da nganh nghe, cd vai tro quan trong phat trien kinh te dat nudc Cdng ty DLND la mot don vi thuoc Tong cdng ty DLMB nam Tap doan DLVN, cd nhiem vu SXKD dien va cac nganh nghe khac tren dia ban tinh Nam Dinh Trai qua hon 40 nam xay dung va trudng den Cdng ty DLND da dat duoc nhieu tich rat to ldn va dong gdp tich cue vao su nghiep phat trien KTXH cho tinh Nam Dinh dong gdp vao su phat trien chung cua dat nudc Trong boi canh hien tang ludi dien trung ap, ap mdi tiep nhan phan ldn da xuong cap, cu nat, mat an toan, can mot luong von ldn va phai cd mot lo trinh de cai tao nang cap, nham dam bao an toan cho ngudi Mang ludi vien thdng cdn dang giai doan hoan thien, can tiep tuc dau tu XDCB nham dam bao chat luong dich vu Chinh vi vay hoan thien co che quan ly dau tu XDCB d Cdng ty DLND la mot yeu cau khach quan giai doan De tai da giai quyet duoc mot sd noi dung ve ly luan va thuc tien sau day: - Lam rd nhung van de co ban ve dau tu XDCB va co che quan ly dau tu XDCB - Gioi thieu tong quat ve qua trinh hinh va phat trien cua Cdng ty DLND, nhung dong gdp cua Cdng ty DLND cho su phat trien KTXH cua tinh Nam 98 Dinh, cho viec hoan nhung nhiem vu SXKD cua Tong Cong ty DLMB va Tap doan DLVN nhung nam qua - Phan tich, danh gia thuc trang co che quan ly dau tu XDCB d Cdng ty DLND thdi gian qua, tim nhung mat manh, mat yeu, nhung loi the, nhung kho khan, xac dinh nguyen nhan va nhung bai hoc kinh nghiem rut tir co che quan ly dau tu XDCB - De xuat mot sd phuong hudng, giai phap nham hoan thien co che quan ly dau tu XDCB d Cdng ty DLND tinh hinh mdi Noi dung cua luan van la van de ldn, phuc tap thu hut su quan tam du luan xa hoi khong nhung d Nam Dinh ma tren pham vi toan qudc, dac biet dieu kien Viet Nam dang qua trinh xay dung the che kinh te theo dinh hudng XHCN va thuc hien chu dong hoi nhap kinh te qudc te Do vay hudng nghien cuu hoan thien co che quan ly dau tu XDCB d Cdng ty DLND khong chi can thiet ddi vdi Cdng ty ma mang lai gia tri chung d tam vi mo Do pham vi khuon kho cua luan van va dieu kien nghien cuu cua tac gia cd han, chac chan thieu sot, rat mong nhan dupe su gop y cua Hoi ddng, cac Thay, cac Cd 99 DANH MUC TAI LIEU THAM KHAO • • Bo Tai chinh (2007), Thong tu sd 33/2007/TT-BTC 09/4/2007 Huang dan quyet toan du an hoan thuoc nguon vdn nha nudc, NXB Tai chinh Ha Noi Bo Tai chinh (2007), Thong tu so 118/2007/TT-BTC 02/10/2007 Huong dan quan ly, su dung chi phi quan ly du an dau tu cua cac du an su dung nguon vdn ngan sach nha nudc, NXB Tai chinh Ha Noi Bo Xay dung (2009), Thong tu sd 22/2009/TT-BXD 06/7/2009 Quy dinh chi tiet ve dieu kien nang luc hoat dong xay dung, NXB Xay dung Ha Noi Bo Xay dung (2009), Thong tic sd 23/2009/TT-BXD 16/7/2009 Hudng dan thi tuyen va tuyen chon phuang an thiet ke kien true cdng trinh xay dung, NXB Xay dung, Ha Noi Bo Xay dung (2009), Thong tu sd 25/2009/TT-BXD 29/7/2009 Hudng ~ y y y dan ve Boi dudng nghiep vu Quan ly dtt an Dau tu xay dung cdng trinh va Giam sat thi cdng xay dung cdng trinh, NXB Xay dung, Ha Noi Bo Xay dung (2009), Thong tu so 27/2009/TT-BXD 31/7/2009 Hudng dan mot sd noi dung Quan ly chat luang cdng trinh xay dung, NXB Xay dung, Ha Noi Chinh phu (2009), Nghi dinh sd 12/2009/ND-CP 10/02/2009 ve Quan ly du an dau tuxay dung cdng trinh, NXB Xay dung Ha Noi Chinh phu (2009), Nghi dinh sd 85/2009/ND-CP 15/10/2009 Hudng dan thi hanh Luat Dau thau va lua chon nha thau xay dung theo Luat Xay dung, NXB Xay dung Ha Noi Chinh phu (2009), Nghi dinh so 112/2009/ND-CP 14/12/2009 ve Quan ly chi phi dau tuxay dung cdng trinh, NXB Xay dung Ha Noi 10 Cue Thong ke tinh Nam Dinh (2009) Ket qua tong dieu tra ca sd kinh te, hanh chinh, su nghiep tinh Nam Dinh 2007, Nha xuat ban Thong ke Ha Noi 11 Cue Thong ke tinh Nam Dinh (2010), Nien giam thong ke tinh Nam Dinh 2009, Nha xuat ban Thong ke Ha Noi 100 12 Nguyen Tan Dung (2010), "Tang cuang dn dinh kinh te vi mo, phan dau dat tdc tang truang cao hon nam 2009" [True tuyen], Chinh phu nude Cong hda xa hoi ehu nghia Viet Nam, Dia ehi: httpV/baodientu.chinhphu.vn/Utilities [Truy cap: 04/01/2010], 13 Vu Cao Dam (2005), Giao trinh Phuongphap luan nghien cuu khoa hoc, Nha xuat ban Khoa hoe va ky thuat, Ha Noi 14 Dang eong san Viet Nam (2011), Van kien dai hoi dai bieu toan quoc lan thu XI, Nha xuat ban ehinh tri quoe gia, Ha Noi 15 PGS.TS Doan Thi Thu Ha - PGS.TS Nguyen Thi Ngoe Huyen (2007), Giao trinh Chinh sach Kinh te - xa hoi, Truang Dai hoc Kinh te qudc dan, Nha xuat ban Khoa hoe va ky thuat, Ha Noi 16 Kiem toan nha nude (2007), Quy trinh kiem toan du an dau tu, Nha xuat ban Lao dong xa hoi, Ha Noi 17 PGS.TS Ngo Thang Loi (2009), Giao trinh Ke hoach hoa phat trien., Truang Dai hoc Kinh te qudc dan, Nha xuat ban Dai hoe Kinh te quoe dan, Ha Noi 18 Ngan hang the gidi (2006), Huang dan dau tu mua sam bang von vay IBRD va tin dung IDA, thang 5/2004 - sua doi 10/2006 19 PGS.TS Nguyen Baeh Nguyet - TS Tu Quang Phuong (2007), Giao trinh ? \ r r r Kinh te Dau tu, Truang Dai hoc Kinh te qudc dan, Nha xuat ban Dai hoe Kinh te quoe dan, Ha Noi 20 Tap doan DLVN (2008), Quyet dinh sd 636/QD-EVN 28/10/2008 ve viec ban hanh Quy che quan ly tai chinh cua Tap doan DLVN 21 Thu tudng Chinh phu (2006), Quyet dinh cua Thu tuang chinh phu so 147/2006/QD-TTg 22 thang nam 2006 ve viec: Phe duyet De an thi diem hinh Tap doan DL VN 22 Thu tudng Chinh phu (2006) Quyet dinh cua Thu tuang chinh phu sd 148/2006/QD-TTg 22 thang nam 2006 ve viec: Thanh lap Tap doan DLVN 101 23 Thu tudng Chinh phu (2007), Quyet dinh sd 110/2007/QD-TTg 18/7/2007 Phe duyet quy hoach phat trien dien lire qudc gia giai doan 2006- 2015 co xet den nam 2025 24 Thu tuong Chinh phu (2008), Quyet dinh sd 87/2008/QD-TTg 03/7/2008 9 r r Phe duyet quy hoach tong the phat trien kinh te - xa hoi tinh Nam Dinh den nam 2020 25 Tinh uy Nam Dinh (2010), Bao cao Chinh tri tai dai hoi dai bieu Dang bo tinh Nam Dinh Ian thu XVIII nhiem ky 2010-2015, Nam Dinh 26 Quoc hoi nudc Cong hda xa hoi chu nghia Viet Nam (2003), Luat Xay dung, so 16/2003/QH11 26/11/2003 , r ' 27 Qudc hoi nudc Cong hda xa hoi chu nghia Viet Nam (2005), Luat Dau thau, so 61/2005/QH11 29/11/2005 28 Qudc hoi nudc Cong hoa xa hoi chu nghia Viet Nam (2009), Luat sd 38/2009/QH12 19/6/2009 Sua doi, bo sung mot sd dieu cua cac Luat lien quan den dau tuxay dung co ban 29 Website Bo Cdng thuong, moit.gov.vn/; Website Bo Ke hoach dau tu, http://www mpi.gov, vn/ Website Bo Tai chinh, http://www mof.gov.vn/ Website Chinh phu, http://\vww chinhphu vn/ Website Tap doan DLVN, http://www evn com, vn/ Website Tong cue thdng ke, http://www.gso.gov, vn/ 30 Cac Bao cao tong ket cdng tac SXKD cua Cdng ty DLND 31 Tham khao cac luan an tien sy, luan van thac sy nam 2008-2010