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HOAN THIEN CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI ChuySn nganh: Kinh t§ Chinh tri LUAN VAN THAC SY KINH TE ■ ■ ms: ir95 Ngtfdi htfo'ng dan khoa hoc: PGS.TS TO DQC HANH HA Xoi - MUC LUC • • TRANG PHU BIA DANH MUC CAC CHU VIET TAT DANH MUC BANG BIEU, HINH VE TRANG BIA TOM TAT TOM TAT LUAN VAN MO DAU Chuang 1: CO SO LY LUAN VA THLC TIEN VE VIEC HOAN THIEN CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 1.1 TONG QUAN VE HOAT DONG CUA TONG CONG TY NHA NUdC TRONG NEN KINH TE THI TRUONG 1.1.1 Khai niem, dac diem, phan loai cac Tong cong ty nha nude 1.1.2 Tong cong ty hoat dong theo mo hinh cong ty me - cong ty 1.2 SU CAN THIET, NOI DUNG VA CAC NHAN TO ANH HU’ClNG DEN CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 15 1.2.1 Quan niem ve co che tai chinh cua doanh nghiep 15 1.2.2 Su can thiet phai hoan thien co che tai chinh cua Tong cong ty Tham dd Khai thac Dau 17 1.2.3 Noi dung co che tai chinh cua Tong cong ty Tham Khai thac Dau hoat dong theo mo hinh cong ty me - cong ty 21 1.2.4 Cac nhan to anh hudng den viec hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau 29 1.3 KINH NGHIEM XAY DUNG CO CHE TAI CHINH CUA MOT SO TAP DOAN KINH TE TREN THE Gldl 32 1.3.1 Kinh nghiem cua mot so tap doan kinh te tren the gidi 32 1.3.2 Nhung bai hoc rut co the van dung hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau 37 Chuang 2: THlTC TRANG CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 40 2.1 TINH HINH HOAT DONG CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 40 2.1.1 Qua trinh hinh va phat trien Tong cong ty Tham dd Khai thac Dau 40 2.1.2 Dac diem to chuc va hoat dong cua Tong cong ty Tham dd Khai thac Dau 43 2.2 HIEN TRANG CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 47 2.2.1 Hien trang ve huy dong von cua Tong cong ty Tham Khai thac Ddu 47 2.2.2 Hien trang ve quan ly, su dung von cua Tong cong ty Tham Khai thac Dau 51 2.2.3 Hien trang ve quan ly doanh thu va chi phi cua Tong cong ty Tham Khai thac Dau 57 2.2.4 Hien trang ve phan phoi lqi nhuan cua Tong cong ty Tham Khai thac Dau 61 2.2.5 Hien trang ve kiem tra, giam sat tai chinh cua Tong cong ty Tham Khai thac Dau 64 2.3 DANH GIA VE CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 67 2.3.1 Nhirng tiru dat duqc co che tai chinh cua Tong cong ty Tham Khai thac Dau 67 2.3.2 Nhirng ton tai, han che co che tai chinh cua Tong cong ty Tham Khai thac Dau 68 2.3.3 Nguyen nhan cua nhirng han che 69 Chuang 3: DINH HUONG VA NHtTNG GIAI PHAP CHU YEU NHAM HOAN THIEN CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 71 3.1 DINH HUdNG NHAM HOAN THIEN CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 71 3.1.1 Trien vong phat trien cua Tong cong ty Tham Khai thac Dau 71 3.1.2 Dinh hirdng hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau 76 3.2 MOT SO GIAI PHAP HOAN THIEN CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI, HOAT DONG THEO MO HINH CONG TY ME - CONG TY CON 80 3.2.1 Hoan thien phuong thuc tao lap, huy dong v6n kinh doanh 80 3.2.2 Huy dong toi da von dau tir, quan ly chat che von va tai san 86 3.2.3 Quan ly chat che doanh thu, chi phi va phan phoi loi nhuan 90 3.2.4 Xay dung va tang cuong he thong kiem soat quan tri cua cong ty me 93 KIEN NGHI• VA KET LU AN • 96 TAI LIEU THAM KHAO 100 DANH MUC CAC CHU VIET TAT VIET TAT NGHIA DAY DU BCVT Buu chinh vien thong DNNN Doanh nghiep nha nunc LHCXN Lien hiep cac xi nghiep TDKT Tap doan kinh te TNHH Trach nhiem hiru han XNLH Xi nghiep lien hiep DKVN Dau Viet Nam Tcty Tong cong ty USD Do la My DANH MUC BANG BIEU, HINH VE, DO THI BANG BIEU Bang 2.1: Von dau tu cua Chu so hfru vao PVEP 47 Bang 2.2: Ng phai tra cua PVEP 50 Bang 2.3: Nguon von chiem dung cua PVEP 51 Bang 2.4: Khau hao tai san co dinh cua PVEP 55 Bang 2.5: Doanh thu cua Tong cong ty Tham Khai thac Dau giai doan 2007-2008 58 Bang 2.6: Chi phi cho hoat dong cua PVEP 61 Bang 2.7: Loi nhuan cua PVEP giai doan 2007- 2008 Bang 3.1: Muc tieu tang trudng cua PVEP qua tirng giai doan 62 76 SO DO So 1.1: Mo hinh cong ty me - cong ty 12 So 1.2: Co cau quan ly cua cong ty me - cong ty 14 So 2.1: To chuc cua Tong cong ty 46 DO THI Do thi 3.1: Tru luong, tiem nang dau Viet Nam 73 TRlfdlVG OAI HOC EDHH TEJ QUOC DM y D3 TRAN OQC MANH ■» 4k _ 4k* W < ? HOAN THIEN COT CHE TAI CHINH CUA TONG CONG TY THAIH DO KHAI THAC DAU KHI Chuyen nganh: Kinh t§ Chinh tri tom tAt lua n van tha c sy ■ ■ HA Joi - 2009 i MO DAU Tinh cap thiet cua viec nghien cuu de tai Qua trinh hoi nhap kinh te quoc te dat yeu cau cap bach cho cac doanh nghiep Viet Nam la phai nang cao hieu qua hoat dong, dac biet la vdi cac Tong cong ty nha nunc Sau hon 10 nam hinh va phat trien, cac Tong cong ty nha nude da phat huy dupe vai tro quan doi vdi tang trudng kinh te, gop phan khong nhd vao su khdi sac cua nen kinh te Viet Nam Tuy nhien, tren thuc te nhung dong gop chua tuong xung vdi tiem luc hien cd va nhung uu dai ma Nha nude danh cho doanh nghiep r r r \ \ r A Z Mot nhung mo hinh kinh doanh hien dai mang lai hieu qua kinh te cao tren the gidi hien la mo hinh cong ty me - cong ty Chinh vi the, chu truong cua Chinh phu la day manh viec chuyen doi cac Tong cong ty r r nha nude sang hoat dong theo mo hinh Cung xu the do, Tong cong ty Tham Khai thac Dau cung dupe chuyen doi sang hoat dong theo mo hinh cong ty me - cong ty De tang cudng sue manh, nang cao hieu qua kinh te cua mo hinh nay, nhieu van de dat can dupe nghien cuu giai quyet, dac biet quan la xay dung co che tai chinh theo mo hinh mdi Xuat phat tu nhung y tudng tren, z _ _ x r r “Hoan thien cor che tai chinh cua Tong cong ty Tham Khai thac Dau khi” dupe tac gia chon lam de tai nghien cuu cho luan van thac sy, vdi hy vong cd the gop phan hoan thien qua trinh chuyen doi mo hinh cong ty, nang Z Z Z Z cao sue canh tranh cua Tong cong ty boi canh hoi nhap kinh te quoc te Tinh hinh nghien ciru lien quan den de tai Lien quan den de tai da cd mot so cong trinh nghien cuu, de cap Tuy nhien, chua cd cong trinh nghien cuu nao de cap mot each toan dien va day du dudi goc kinh te chinh tri den “Hoan thien cor che tai chinh cua Tong \ z A edng ty Tham Khai thac Dau khi’\ nen viec nghien cuu van de rat can thiet ii _ r x giai phap nham hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau Doi tuong nghien ciru va pham vi nghien ciru r a - Doi tuong nghien cuu: Hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau Viet Nam A - Pham vi nghien cuu: Luan van chi tap trung nghien cuu ve hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau Viet Nam tu nam 2007 den nam 2009 Phuong phap nghien cuu Luan van su dung phuong phap tu logic va phuong phap vat bien chung lam phuong tien nghien cuu Dat nghien cuu co che tai chinh trang thai van dong Su dung phuong phap quy nap, so sanh, phan tich, tong hop r Nhung dong gop cua luan van - Gop phan he thong hoa nhung van de ly luan ve co che tai chinh Tong cong ty mo hinh cong ty me - cong ty - Phan tich, danh gia thuc trang co che tai chinh cua Tong cong ty y Tham Khai thac Dau khi, rut nhung tuu, han che va nguyen nhan r cua han che < y r y , t r • - De xuat quan diem va giai phap chu yeu nham hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau Ket cau cua luan van Ngoai phan mo dau, ket luan va danh muc tai lieu tham khao, luan van r r \ duqc ket cau gom chuong: Chucmg 7: Co so ly luan va thuc tien ve viec hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau Chuang 2: Thuc trang co che tai chinh cua Tong cong ty Tham Khai thac Dau Chuang 3: Dinh huong va nhung giai phap chu yeu nham hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau iii Chuang CO SO LY LUAN VA THUC TIEN VE VIJE• C HOAN THIJ•EN • • CO CHE TAI CHINH CUA TONG CONG TY THAM DO KHAI THAC DAU KHI 1.1 TONG QUAN VE HOAT DONG CUA TONG CONG TY NHA NUOC TRONG NEN KINH TE THI TRUONG 1.1.1 Khai niem, dac diem, phan loai cac Tong cong ty nha nuoc y - Con nhieu “Tong cong ty nha nuoc lien khac nhau, song co the hieu: r r r la hinh thuc lien ket kinh te tren ca so tu dau tu, gop von giua cac cong ty nha nuoc vai cac doanh nghiep khac hoac duoc hinh tren ca so to chuc va lien ket cac don vi vien co moi quan he gan bo vai ve loi ich kinh te, cong nghe, thi trudng va cac dich vu kinh doanh khac, hoat dong cung mot hoac mot so chuyen nganh kinh te - ky thuat chinh nham tang cudng kha nang kinh doanh va thuc hien loi ich cua cac dan vi vien va toan Tong cong ty” r r r \ r f r \ - Cac Tong cong ty duoc phan loai nhu sau: * Phan loai theo tinh chat chuyen mon hoa: Tong cong ty chuyen nganh va Tong cong ty da nganh Z * Phan loai theo hinh thuc lien ket giua cac don vi vien: Tong cong ty lien ket theo chieu ngang; Tong cong ty lien ket theo chieu doc; Tong cong ty lien ket hon hop * Phan loai theo quy mo: Tong cong ty 90 va Tong cong ty 91 * Phan loai theo Luat DNNN ban hanh nam 2003: Tong cong ty Nha nuoc quyet dinh dau tu va lap; Tong cong ty cac cong ty tu dau \ Z tu va lap; Tong cong ty dau tu va kinh doanh von nha nuoc 1.1.2 Tong cong ty hoat dong theo mo hinh cong ty me - cong ty - Khai niem cong ty me - cong ty con: Cong ty me - cong ty la hinh thuc san xuat kinh doanh thuc hien lien ket kinh te giua cac vien la cac z ■> doanh nghiep co tu cach phap nhan doc lap, co moi quan he vai ve tai chinh, cong nghe,, thi trudng va loi ich thuoc cac linh vuc san xuat, thuong r iv mai, dich vu, tai chinh hoat dong cung mot nganh hay nhieu nganh khac nhau, pham vi mot quoc gia hay nhieu quoc gia nham thuc hien chuc nang co ban la vua kinh doanh, vua lien ket kinh te vdi muc dich tang cudng tich tu von, tap trung san xuat, nang cao kha nang canh tranh va toi da hoa loi nhuan r r r r r - Co cau to chuc va moi quan he kinh te cua Tong cong ty hoat dong theo mo hinh cong ty me - cong ty con: * Mo hinh cong ty me - cong ty * Co cau quan ly cua Tong cong ty hoat dong theo mo hinh Cong ty me A A - cong ty con, bao gom ben: Nhung ngubi chu sb huu, Hoi dong quan tri va r-r' •> -4- ' r Tong giam doc * Moi quan he kinh te giua cong ty me - cong ty con: Mo hinh cong ty r \ r r * \ me - cong ty luon ton tai ba hinh thuc lien ket kinh te: Lien ket theo chieu y r r rv doc, lien ket theo chieu ngang va lien ket hon hop 1.2 SU" CAN THIET, NOI DUNG VA CAC NHAN TO ANH HUONG DEN CO CHE TAI CHINH CUA TONG CONG TY THAM UO KHAI THAC UAN KHI 1.2.1 Quan niem ve co che tai chinh cua doanh nghiep Cac hoat dong tai chinh cua doanh nghiep duoc hieu theo nghia rong bao ham cac hoat dong va quan he kinh te duoc bieu hien thong qua viec phan phoi de tao lap, su dung cac quy tien te cua doanh nghiep Nhung noi dung co r > ban cua co che tai chinh bao gom: r - Huy dong va tao lap von kinh doanh - Quan ly va su dung von kinh doanh - Phan phoi thu nhap - Kiem tra, giam sat hoat dong tai chinh doanh nghiep 1.2.2 Sir can thiet phai hoan thien co che tai chinh cua Tong cong ty Tham Khai thac Dau - Vai tro to lbn cua co che tai chinh phu hop doi vbi su ton tai va phat •>9 ' trien cua Tong cong ty: Tao kha nang huy dong va su dung von co hieu qua, nang cao nang luc canh tranh; Bao dam moi quan he gan bo chat che 88 Cong ty me se quan ly theo huong dinh muc chi phi quan ly, gom: 1) Dinh muc chi phi quan ly theo ngudi lao dong 2) Dinh muc chi phi quan ly lao dong 3) Che khoan dinh muc thi cong, r x r \ 3.2.2.2 Quan ly va phan bo nguon von dau tw hop ly r x Hoan thien cac quy trinh, van ban quan ly von dau tu voi noi r r r x •> > dung the che hoa phan cap tham quyen, trach nhiem quyet dinh dau tu, r a a trinh tu tac nghiep thuc hien va quan ly von cho du an dau tu nham muc dich r x r r r r y su dung hieu qua von dau tu cao nhat, chong lang phi, that thoat von dau tu Cung voi qua trinh tang truong, mo rong quy mo kinh doanh, cac hoat dong dau tu cua Tong cong ty Tham Khai thac Dau cung tang nhanh ve ca quy mo va pham vi Cac hoat dong dau tu co anh huong quyet dinh den r x tinh hieu qua va an toan hoat dong san xuat kinh doanh Dau tu qua muc can thiet va kem hieu qua se la nguy co va anh huong lau dai Do do, viec lap, tham dinh, phe duyet va trien khai cac du an dau tu can phai tuan thu nguyen tac: dam bao tinh can doi, dong bo va co hieu qua kinh te Khong chay theo benh tich, doanh so, ma phai dat chi tieu loi nhuan thuc te len hang dau Ngoai quy che quan ly du an dau tu noi bo, Tong cong ty Tham Khai thac Dau cung dang nghien cuu ban hanh Quy che khoan tai chinh cho thuc hien du an, xay dung chinh sach ve su dung tiet kiem va co hieu qua nguon von dau tu Cong tac danh gia hieu qua su dung tai san sau qua trinh dau tu can phai duoc quan tam hon nua de dam bao cho viec dau tu thuc su co hieu qua va phat huy tren thuc te Do nguon vdn dau tu co han khong the du trang trai cho cac du an dau tu nen cong ty me phai co ke hoach, dinh huong cho cac cong ty su dung cac quy dau tu theo dung muc dich va linh vuc uu tien Cong ty me mot mat phai dam bao ngudn von cho cac du an dong thdi phai co chien luoc huy dong vdn dau tu cho cac du an khong co kha nang can doi tu nguon von noi bo Khi 89 nghien cuu kha nang trien khai cac du an dau tu nhat thiet phai tinh tdi nguon von phu hop vdi dac diem va kha nang thu hut von cua du an 3.2.2.3 Hoan thien phu'o'ng thu’c quan ty tai san Thu nhat, Tong cong ty Tham Khai thac Dau can tien hanh phan r cap manh hon nua viec cho phep cac don vi vien duoc chu dong \ r r r r ly, chuyen nhuong, mua ban, cam co, the chap tai san (ke ca mot so tai r r r san quan trong) theo nguyen tac bao toan va su dung von co hieu qua Lay hieu qua kinh te la thudc cuoi cung de danh gia hoat dong san xuat kinh doanh cua cac don vi vien Viec cho phep cac don vi duoc chu dong a r r r cam co, ly, nhuong ban nhung tai san co dinh co gia tri thap hon 30% 9 r \ r tong gia tri tai san theo so ke toan tai thdi diem gan nhat mang tinh ap dat r r * chu quan, chua thuc su phu hop vdi thuc te hoat dong san xuat kinh doanh cua cac don vi vien mot so trudng hop Do dac diem nganh nghe nen duoc mot phan khong nho tai san co dinh cua Tong cong ty Tham Khai thac Dau thudng xuyen duoc luan chuyen giua cac don vi De dam bao loi ich cua cac ben, co che dieu chuyen r a tai san phai duoc thuc hien theo nguyen tac tu nguyen va tren co so hop dong kinh te, cong ty me chi phai tham gia vdi tu cach trung gian va xu ly cac vudng mac phat sinh qua trinh thuc hien Ngoai ra, nham quan ly chat che so tai san nay, Tong cong ty Tham Khai thac Dau can nghien cuu r r f ban hanh quy che quan ly va su dung may moc, trang thiet bi, thuc hien tot che bao dudng, sua chua dinh ky Cong tac kiem ke tai san co dinh cung can duoc thuc hien mot cach nghiem tuc, chat che hon, tranh tinh hinh thuc, dac biet hoan cong trinh hoac ket thuc nam tai chinh Thong qua kiem ke, phat hien va xu ly triet de cac tai san khong can dung, chd ly, vat tu u dong, cham luan chuyen, cong no nham huy dong bo phan von bi u A r > ' dong vao luan chuyen gop phan giai quyet nhung kho khan hien tai ve von 90 cua cac don vi tap doan Viec chuyen nhuong ly tai san can phai r a dupe thuc hien qua phuong thuc dau thau, nghia la tai san cua doanh nghiep phai dupe chuyen nhuong ly theo dung gia thi trudng chu khong theo gia quy dinh cua bat ky co quan nao A A thac Dau can doi mdi theo hudng phan loai ro cac loai tai san va ap dung phuong phap khau hao phu hop, khong chi su dung phuong phap khau hao dudng thang ma vao dac diem kinh te ky thuat, nguon von dau tu, cd the r r r lua chon phuong phap khau hao luy tien, luy thoai (khau hao nhanh), dac biet doi vdi cac loai tai san bi lac hau nhanh ve cdng nghe A A ty me dau tu va giao cho cac don vi hach toan phu thuoc quan ly can can cu vao thuc te su dung va tinh hinh san xuat kinh doanh cua cac don vi r Tranh hien tuong cdng ty me xac dinh muc chi phi khau hao qua cao don vi quan ly va su dung true tiep chua khai thac het cdng suat cua tai san tao sue ep ve gia, lam giam kha nang canh tranh cua san pham tao 3.2.3 Quan ly chat che doanh thu, chi phi va phan phoi loi nhuan 3.2.3.1 Quan ly doanh thu Dac trung co ban nhat cua to hop cdng ty me - cdng ty la da hinh thuc sd huu, kinh doanh da nganh nghe tren nhieu dia ban khac nhau, Khong nam ngoai quy luat chung ay, to hop cdng ty me - cdng ty cua A nghiep khac nhu doanh nghiep nha nudc, cdng ty cd phan, cdng ty lien doanh, hach toan quan ly doanh thu cung da dang nhu hach toan doc lap; hach toan phu thuoc; hach toan bao so, Vi vay, quan ly doanh thu cua Tong cdng ty Tham Khai thac Dau can duqc thuc hien dudi hinh thuc hon r r hop Theo do, cdng ty me chi quan ly tap trung doanh thu doi vdi mot sd cac 91 cong ty vien ma cong ty me so huu co phan von chi phoi hoac la cong ty vien hach toan tap trung doanh thu Kieu quan ly doanh thu co the noi la vua tap trung, vua phan tan va phu hop voi yeu cau quan ly dieu kien cua Tong cong ty Tham Khai thac Dau hien Doi voi doanh thu cua hoat dong tham khai thac - linh vuc chiem ty lon co cau doanh thu cua Tong cong ty Tham Khai thac Dau khi, de han che nhung anh huong cua dac trung nganh nghe, nang cao tinh chac chan cua cac khoan doanh thu, Tong cong ty Tham Khai thac Dau a r e can co nhung quy dinh chat che hon cong tac nghiem thu, chu den viec yeu cau chu dau tu xac nhan khoi luong cong viec hoan Doanh thu r \ a chi duoc ghi nhan co day du co so, tranh hien tuong phai dieu chinh, cat giam doanh thu cua cac cong trinh co quyet toan chinh thuc hoac cac co quan chuc nang hoan cong tac tham dinh kiem tra 3.2.3.2 Quan ly chi phi Thu- nhat, ket hop mo hinh quan ly chi phi theo dinh muc va khoan chi A phi De quan ly chat che chi phi qua gop phan nang cao hieu qua hoat dong •> r r r _ san xuat kinh doanh cua ca to hop, nhat thiet Tong cong ty Tham Khai thac a r r r Dau phai tiep tuc xay dung va hoan thien he thong dinh muc chi phi doi A voi tung loai hinh, linh vuc kinh doanh Dinh muc chi phi can duoc xay dung sat voi thuc te va phai duoc bien rong rai, cong khai den tung ngudi lao A dong Tuy nhien, cac dinh muc doi chi phu hop voi mot so loai hinh r r chi phi co tinh chat thudng xuyen va it chiu su bien dong cua thi trudng Vi vay, ngoai hinh thuc quan ly chi phi theo dinh muc, Tong cong ty Tham Khai thac Dau can ket hop voi hinh thuc khoan chi, dac biet linh 7 vuc khai thac Tren co so chi phi khoan, cac don vi vien, to doi tu to r r chuc thi cong, can doi thu chi tai chinh cho thu duoc hieu qua cao nhat Khi ap dung hinh thuc doi hoi phai tang cudng cong tac kiem tra giam sat 92 r chat luong cong trinh, tranh hien tuong don vi nhan khoan chay theo loi nhuan ma khong chu y den cac yeu to ky thuat, chat luong, Thu hai, viec quan ly chi phi doi voi cac don vi vien can phai tap trung thong nhat cho moi don vi vien nham theo doi, giam sat viec hach toan dung chi phi thuc te phat sinh qua tinh san xuat kinh doanh cua tung thdi ky, dam bao su cong bang va loi ich giua cac don vi Trong cac bao cao tai chinh cua don vi vien phai hach toan day du het moi chi phi phat sinh ky ke toan co lien quan den hoat dong kinh doanh de dam bao cho r cac don vi phan anh dung tong so chi phi phat sinh, chi phi theo tung khoan muc, so lai hay 16, Thu ba, phai dinh ky to chuc phan tich chi phi san xuat, gia san a r r pham nham phat hien nhung khau yeu kern hoat dong quan ly, nhung yeu 77 < r to lam tang chi phi, gia san pham de co giai phap khac phuc kip thdi Thu tu, day manh viec thuc hien chinh sach tiet kiem Tiet kiem phai duoc hieu d mot nghia rong bao gom tiet kiem chi phi, nguon luc va tan dung toi da cac nguon thu Voi quy mo cua Tong cong ty Tham Khai thac Dau hien nay, neu ap dung tat ca cac bien phap tiet kiem co the tang loi nhuan phi, nguon luc hoac nguon thu 3.2.3.3 Quan ly va phan phoi loi nhuan Thu nhat, ve phan phoi loi nhuan, Tong cong ty Tham Khai thac Dau can quan triet nguyen tac phan phoi loi nhuan phai dua vao muc sd huu yr r ve von, can cu vao muc sb huu cua cong ty me doi vdi cac cong ty vien hoac cac ddi tuong sb huu von khac voi cac cong ty vien tuan theo nguyen tac: viec quyet dinh phan phoi loi nhuan chu sb huu quyet dinh, khong phu thuoc vao cac yeu to dieu tiet mang tinh chat hanh chinh 93 Thichai, giai quyet van de phan phoi loi nhuan toan Tong cong ty r y Tham Khai thac Dau theo hudng coi loi ich cua don vi true tiep tao loi nhuan, khuyen khich cac don vi vien nang cao loi nhuan dau r r tu md rong san xuat kinh doanh va cai thien doi song cua ngudi lao dong Trong qua tinh phan phoi va ngudi lao dong nhung khong lam triet tieu dong luc phan dau cua cac don vi ca nhan Thu ba, dac trung cua md hinh cdng ty me - cdng ty con, cac cdng ty, don vi vien la nhung doanh nghiep cd tu each phap nhan nhung lai bi kiem soat bdi cdng ty me, nen cdng ty me cd the kiem soat cac quy chuyen dung thong qua chinh sach, dieu le cua cdng ty Tuy nhien, cdng ty me khong nen ap dat hoan toan quy dinh ve hinh va su dung quy theo muc tieu rieng cua cdng ty me ma phai cd su hai hoa ve mat loi ich giua cac chu the cd r r r lien quan Co che chu yeu nen ap dung doi vdi cac quy chuyen dung noi r bo to hop la co che tin dung, tren co sd ton tong tinh doc lap cua cac doanh nghiep vien va phu hop chien luoc phat trien cua ca to hop 3.2.4 Xay dung va tang cud’ng he thong kiem soat quan tri cua cdng ty me e r r r He thong kiem soat quan tri la mot nhung yeu to quan cua he thong quan ly hien dai va cd anh hudng rat ldn doi vdi hieu qua quan hien dai cac Tong cdng ty cung nhu moi doanh nghiep Ngay ca vdi cac r cua he thong kiem soat quan tri, nhung mdi chi la nhung ung dung buoc y yr dau va nhieu han che r y De xay dung dupe mot he thong kiem soat quan tri cd hieu qua can 94 _ x r r y •> Thu nhat, can nhan thuc day du vai tro, tac dung cua he thong kiem soat quan ly va tinh cap thiet cua viec dung he thong cac Tong cong ty kinh doanh tu giai doan thi diem Su thong nhat ve nhan thuc la mot r r x f nhung dieu kien quyet dinh ket qua cua cong tac to chuc thuc hien Theo huong do, can to chuc cac chuong trinh boi duong can bo, trao doi kinh x r x •> r r nghiem ve he thong kiem soat quan tri, ve ke hoach xay dung he thong cho cong ty me va cac doanh nghiep vien Hon nua, can co ke hoach thuc hien, phan cong trach nhiem cu the cho nhung can bo co lien quan Tong giam doc va Hoi dong vien can quan tam chi dao, danh gia qua trinh / r xay dung va hoat dong cua he thong kiem soat quan tri, lam cho he thong co tac dung thiet thuc viec hoan thien co che quan ly tai chinh cua tai chinh theo huong phat trien tap doan kinh doanh Thu hai, phai xac dinh mot he thong chi tieu co vai tro thuoc de danh gia hieu qua hoat dong cua cong ty, qua danh gia hieu qua hoat dong cua he thong quan ly He thong chi tieu duoc xay dung dua tren viec lua chon nhung chi tieu quan nhat cua Cong ty me voi tung doanh nghiep r , vien Tap trung den cac nhom chi tieu sau: r r - Nhom cac chi tieu sinh loi: ty suat loi nhuan tren doanh thu, ty suat loi nhuan von kinh doanh va ty suat loi nhuan von chu so huu, ty le co tuc, r r - Nhom cac chi tieu hoat dong: hieu qua su dung von co dinh, vong quay hang ton kho, vong quay cac khoan phai thu, vong quay von luu dong, - Nhom cac chi tieu phan anh kha nang toan: he so kha nang toan tong quat, he so kha nang toan nhanh, Thu ba, he thong thong tin quan ly phai duoc xay dung va su dung mot cach dong bo de cung cap thong tin cho ban quan ly voi chat luong cao nhat Mat khac, nhung nguoi quan ly cung phai co du nang luc de dieu hanh va 95 khai thac he thong thong tin quan ly mot each tich cue He thong ' bao gom r \ \ r tat ca cac bo phan nhu nguoi, phan mem, thiet bi va phuong tien cac nguyen tac hoat dong cua no De thuong xuyen co day du thong tin, du lieu phuc vu he thong kiem soat quan tri, cong tac thu thap, xu ly va cung cap du lieu phai dam bao tinh r r r \ \ r he thong va dong bo Qua thuc te cho thay rang: de xay dung mot he thong thong tin quan ly co hieu qua thi dieu quyet dinh la nguoi chu khong phai la dieu kien trang thiet bi Do do, can chu y cong tac dao tao, van dong va co quy dinh chat che ve he thong thong tin quan ly Thu tu, hoan thien cong tac kiem toan noi bo cua cong ty me r r Tang cuong su phoi hop giua ban kiem soat, phong tai chinh ke toan vdi cac bo phan khac cua cong ty me cung nhu cac doanh nghiep vien De co su phoi hop chat che, hoi dong giam doc cua to hop can co chi dao chi r ô ã /x x r ,/x r r • /x • ,I j r /x • /x a /x • zx tiet, ro rang, co quan tam thuc su doi vdi cong tac kiem tra noi bo Chat luong va nang luc cua kiem toan vien noi bo can duoc tang cuong Can tinh toan nhu cau ve nhan luc doi vdi bo phan kiem toan noi bo X X Day la mot linh vuc nghiep vu mdi can dao tao de dap ung nguon can bo co tay nghe cao cho he thong kiem toan vien noi bo Viec xay dung he thong kiem toan noi bo va he thong kiem soat quan r r tri se co tac dong tich cuc doi vdi qua trinh hoan thien co che quan ly tai r r chinh tap doan kinh doanh Vdi tinh chat la mot bo phan cau dac biet cua he thong quan ly, he thong kiem soat quan tri phai luon luon thich ung vdi cau truc cua cong ty me qua tinh phat trien tro tap doan kinh doanh 96 KIEN NGHI• VA KET LUAN • KIEN NGHI De dam bao tinh kha thi cua cac giai phap neu tren nham thuc hien r r thang lgi cac muc tieu tang toe phat trien cua PVEP giai doan 2008- 2015 va dinh hudng phat trien den nam 2025, Tong cong ty Tham khai thac xin kien nghi * Doi vol Chinh phu khuyen khich hon nua cac du an nudc sau, xa bd va tdi han Thu hai, ho tro PVEP viec tim kiem cac co hoi dau tu d nudc ngoai thong qua cac hoat dong ngoai giao va cac mdi quan he tot dep cua Chinh phu vdi cac nudc r \ Thu- ba, cho phep PVEP lua chon cac lo md truoc dua dau thau Thu tu, ban hanh Quy dinh ve mua tai san dau d nudc ngoai, vdi A cac noi dung : T) Xac dinh cac du an mua tai san dau la du an diem r > r 2) Tham quyen quyet dinh dau tu: Thu tuong Chinh phu chap thuan cac du an mua tai san cd gia tri tu ty USD tro len vong ke tir nhan duoc de nghi cua Tap doan DKVN; Doi vdi cac du an mua tai san dau khac, Thu tuong chinh phu giao cho Hoi dong quan tri Tap doan DKVN f s , r quyet dinh dau tu, chiu trach nhiem va bao cao Thu tuong 3) Quy trinh cap phep dau tu: Khong ap dung cac quy dinh tir dieu den dieu 13 cua Nghi dinh 121/2007 hoac khong ap dung khoan dieu 11 Nghi dinh 121/2007/ND- CP va rut ngan thdi gian cap giay phep dau tu xuong 10 lam viec 4) Thu xep tdi chinh: Cho phep Tap doan DKVN duoc sir dung phan dau duoc Chinh phu de lai Tap doan de the chap trudng hop can thiet Trong trudng hop ciin bao lanh cua Chinh phu, Bo Tai chinh se xem xet viec cap 97 bao lanh theo de nghi cua Tap doan DKVN 5) Thuc hien cac giao dich tien te: •> r r x x y x Sau dupc cap tham quyen chap thuan dau tu, Nha dau tu dupc quyen thuc A A A hien cac giao dich tien te, bao gom ca viec dat coc va chuyen tien nudc AAA ngoai toan theo yeu cau cua Ho so mdi thau cua ben ban hoac Hpp dong mua tai san dau 6) Lua chon tu van: Cho phep Hoi dong quan tri Tap doan DKVN quyet dinh phuong thuc lua chon cac cong ty tu vdn quoc te A A dap ung dupc yeu cau cua tung du an mua tai san dau * Doi vol Tap doan Dau r r a a Thu nhat, cd ke hoach dau tu hang nam cho PVEP tir phan lpi nhuan nop Tap doan cua PVEP vdi muc toi thieu 50%, dong thoi cho phep PVEP thau chi Tai khoan trung tam cua Tap doan cd nhu cau cap bach 77n? hai, lap Quy tim kiem tham du ldn de ho tro PVEP bu dap cac chi phi rui ro tim kiem tham do, dac biet la giai doan tang toe phat trien Thu ba, de dap ung dupc nhu cau vdn dau tu rat cao giai doan r a tang toe phat trien, de nghi Tap doan chu tri (vdi su tham gia cua PVEP) viec r r x r xay dung lien minh tai chinh vdi cac dinh che tai chinh quoc te cd tiem luc r A A manh va uy tin cao de chu dong tim kiem va dau tu vao cac du an dau Thu tu, cd cac hinh thuc bao lanh (bang dong tien ban dau hoac bang tai san cua Tap doan) hoac chu tri viec phat hanh trai phieu de huy dong vdn cho nhung du an tham khai thac cua PVEP cd nhu cau Thu nam, ho tro PVEP viec thuc hien nhiem vu dao tao nguon A nhan luc thong qua viec cho phep PVEP dupc su dung 70% tien dao tao tir cac hpp dong dau hang nam cho cong tac dao tao co ban r r Thu sau, kien nghi Tap doan hoan chinh phan cap trinh duyet cac thu A A tuc dau tu giua Tap doan va PVEP dam bao cac tieu chi tang quyen chu dong Z A cho PVEP, tiet kiem thoi gian va tranh chong cheo 98 KET LUAN r Ca che tai chinh hien tai cua cac Tong cong ty d Viet Nam noi chung Tong cong ty Tham Khai thac Dau noi rieng, mac du da dem lai hieu qua kinh te, chinh tri nhat dinh, song tren thuc te da boc 16 nhung han che va co nhieu diem khong phu hop Viec chuyen doi cac Tong cong ty, co Tong cong ty Tham Khai thac Dau sang hoat dong theo mo hinh r r yr cong ty me - cong ty la mot tat yeu khach quan, la yeu cau buc thiet qua trinh doi mdi doanh nghiep nha nudc Tuy nhien, chuyen doi md hinh che quan ly va dac biet la ca che tai chinh, nham tao tinh tu chu, nang dong r r co hieu qua kinh te cao Vi vay, viec hoan thien co che tai chinh la mot nhung noi dung quan cua cong tac chuyen doi Tong cong ty sang hoat dong theo mo hinh mdi Luan van da lam sang to nhung van de chu yeu sau day: Thu- nhat, he thong duoc nhimg van de ly luan ve Tong cong ty hoat dong theo luat doanh nghiep nha nudc nam 2003, phan tich duoc nhung dac diem ca ban cua cac Tong cong ty hoat dong theo md hinh cong ty me - cong ty Thu- hai, lam ro, noi dung co ban cua co che quan ly tai chinh tai cac Tong cong ty hoat dong theo md hinh cong ty me - cong ty con, tir lam co sd phan tich, danh gia, so sanh vdi co che tai chinh hien hanh cua cac Tong cong ty noi chung va Tong cong ty Tham Khai thac Dau noi rieng 99 • • r z tai chinh theo md hinh mdi de thay ro uu diem, han che va nguyen nhan han che cua co che hien hanh cua Tong cdng ty Tham Khai thac Dau 7 771U- tu, chi trien vong phat trien cua Tong cdng ty Tham Khai thac Dau thdi gian tdi, tren co sd phan tich dinh hudng cua viec hoan thien co che tai chinh cua Tong cdng ty va nhung giai phap mang tinh kha thi de hoan thien co che tai chinh cua Tong cdng ty Tham Khai thac Dau 7 A Co the khang dinh rang vdi nhung giai phap mang tinh kha thi cao, nhat dinh PVEP se phat trien Cdng ty dau hang dau nudc va A A A dung nhom Cdng ty dau hang dau khu vuc, cd tiem lire kinh te, tai chinh manh, cd sue canh tranh cao bdi canh hoi nhap kinh r , A r A r A te quoc te 100 TAI LIEU THAM KHAO Bao cao cua Ban doi mdi phat trien doanh nghiep nha nude, 22/09/2005 Bao cao cua Vien Kinh te Thanh Ho Chi Minh, 24/09/2007 Bo Tai chinh (2003), Quydt dinh 206/2003/QD-BTC, 12/12/2003, Che quan ly va su dung quy khau hao tai san co dinh Bo Tai chinh (2003), Nghi dinh 199/2004/ND-CP, 03/12/2003, Ve quy che quan ly tai chinh doi vdi doanh nghiep Bo Tai chinh (2003), Cac van ban hudng dan thuc hien Luat ngan sach nha nudc, Nxb Tai chinh, Ha Noi Bo Tai chinh (2000), Che mdi ve chuyen doi doanh nghiep nha nudc va quan ly tai chinh doanh nghiep, Nxb Thong ke, Ha Noi Bo Tai chinh (1996), Che mdi ve quan ly tai chinh va co phan hoa doanh nghiep nha nudc Nxb Tai chinh, Ha Noi Dang Cong san Viet Nam (2001), Van kien Dai hoi Dai bieu toan quoc lan thu IX, Nxb Chinh trih quoc gia, Ha Noi Dang Cong san Viet Nam (2006), Van kien Dai hoi Dai bieu toan quoc lan thu X, Nxb Chinh tri quoc gia, Ha Noi 10 Ho Dieu (1998), Cac dinh che tai chinh, Nxb Thong ke, Ha Noi 11 Chinh phu (2004), Nghi dinh 187/ND-CP 16/11/2004, Ve viec 7 X chuyen doi Cong ty nha nudc Cong ty co phan 12 Chinh phu (2004), Nghi dinh 199/ND-CP, Quy che quan ly tai chinh Cong ty nha nudc va quan ly von nha nudc dau tu vao cac doanh nghiep khac 13 Chinh phu (2004), Nghi dinh 153/ND-CP 09/08/2004, ve td chuc, 7 7 quan ly Tong cong ty nha nudc va chuyen doi Tong cong ty nha nudc, cong ty nha nudc doc lap theo mo hinh cong ty me - cong ty 101 14 Chinh phu (2006), Chuang trinh hanh dong cua chinh phu ve viec tiep r r tuc day manh sap xep lai doanh nghiep nha nuoc 15 Chinh phu (2007), Nghi dinh 111/ND-CP 26/06/2007, ve to chuc, quan ly Tong cong ty nha nuoc va chuyen doi Tong cong ty nha nudc, cdng ty nha nudc doc lap theo md hinh cdng ty me - cdng ty 16 Quoc hoi nudc CH.XHCN Viet Nam(2003), Luat doanh nghiep 17 Quoc hoi nudc CH.XHCN Viet Nam(2003), Luat doanh nghiep Nha nudc 18 Quoc hoi nudc CH.XHCN Viet Nam(1993), Luat d£u 19 Quoc hoi nudc CH.XHCN Viet Nam (03/06/2008), Luat Sua doi, bo r \ a sung mot sd dieu cua Luat dau 20 Nguyen Van Nam, Hoang Xuan Vuong, Do Nguyen Khoat, Nguyen Due Tang (2003), Chinh sach, co che Tai chinh Tong cdng ty hoat dong theo md hinh Cdng ty me cdng ty con, Nxb Kinh te quoc dan, Ha Noi 21 Nguyen Dinh Kiem (2006), Quan ly von va tai san tai doanh nghiep, Nxb Tai chinh 22 Nguyen Dinh Kiem (2007), Giao trinh tai chinh doanh nghiep, Nxb Tai chinh 23 Nguyen Thi Mai Hoa (2006) “Hoan thien co che tai chinh Tong cdng ty Dien luc Viet Nam theo hudng Tap doan kinh te ”(2006), luan van Thac sy kinh te, Hoc vien Tai chinh 24 Nguyen Ngoc Su (2005), “Cac gidi phap tdi chinh viec huy dong r y _ y von dau tu phat trien d Tong cdng ty Dau Viet Nam theo hudng Tap doan kinh te ” Luan an Tien sy kinh te, Hoc vien Tai chinh a r 25 Phung The Tinh (2008), “Hoan thien co che quan ly tdi chinh cac tong cdng ty nha nudc theo md hinh tap doan kinh te d Viet Nam ”(2008) Luan an Tien sy, Hoc vien Tai chinh 26 Hua Thi Phuc Trang (2005) “Doi mdi co che tdi chinh Tap doan dien luc Viet Nam ” Luan van thac sy kinh te, Dai hoc Kinh te TP HCM 102 27 Pham Quang Trung (2000), Giai phap hoan thien co che quan ly tai chinh Tap doan kinh doanh d Viet Nam hien nay, Luan an Tien sy kinh te, dai hoc kinh te quoc dan, Ha Noi 28 Tap doan dau quoc gia Viet Nam, Quyet dinh so 1311/QD-DKVN, 04/05/2007 ve viec Thanh lap Tong cong ty Tham Khai thac Dau 29 Tap doan dau quoc gia Viet Nam, Quyet dinh so 1312/QD-DKVN, 04/05/2007 ve viec phe duyet to chuc va hoat dong cua Tong cong ty Tham Khai thac Dau 30 Tap doan dau quoc gia Viet Nam, Quyet dinh so 2697/QD-DKVN, 17/05/2007 ve viec phe duyet quy che Tai chinh Tong cong ty Tham Khai thac Dau 31 Tap doan dau quoc gia Viet Nam, Tong cong ty Tham Khai thac r t x r Dau khi, Bao cao tong ket san xuat kinh doanh nam 2007 va phuong hudng trien khai nhiem vu nam 2008 cua Tong cong ty Tham dd Khai thac Dau 32 Tap doan dau quoc gia Viet Nam, Tong cong ty Tham Khai thac Dau khi, Bao cao tong ket san xuat kinh doanh nam 2008 va phuong hudng trien khai nhiem vu nam 2009 33 Tap doan dau quoc gia Viet Nam, Tong cong ty Tham Khai thac x r r Dau khi, Bao cao tong ket san xuat khinh doanh thang nam 2009 va du kien ke hoach nam 2010 cua Tong cong ty Tham Khai thac Dau 34 Tap doan dau quoc gia Viet Nam, Tong cong ty Tham Khai thac Dau khi, Bao cao tai chinh hop nhat da dupc kiem toan (cho nam tai chinh ket thuc 31/12/2007 cua Tong cong ty Tham Khai thac Dau 35 Tap doan dau quoc gia Viet Nam, Tong cong ty Tham Khai thac Dau khi, Bao cao tai chinh hpp nhat da dupc kiem toan (cho nam tai chinh ket thuc 31/12/2008 cua Tong cong ty Tham Khai thac Dau