I LI TRAO I V VIC BIN DCH NGHA CA THUT NG

CORPORATE GOVERNANCE

Trong vic bin dch ti liu Performance, Risk and Competition in the Chinese
Banking Industry - KT QU HOT NG, RI RO V CNH TRANH
TRONG NGNH NGN HNG TI TRUNG QUC nhm bin dch chng
ti gp nhiu kh khn trong vic dch mt s thut ng, trong c thut ng
CORPORATE GOVERNANCE trong Chng 3 : Corporate governance in the
banking sector .
Kh khn ch khng phi chng ti khng hiu ngha ca thut ng
CORPORATE GOVERNANCE m v thut ng ny c dch l QUN TR
CNG TY t hn 10 nm nay v hu nh c nhiu ngi chp nhn s dng
trong nhiu ti liu, bo co ti cc doanh nghip v ngn hng , trn cc phng
tin truyn thng.trong khi , theo kin ring, chng ti nhn thy cm t
QUN TR CNG TY khng din t ht tt c ngha hm ca thut ng ting
Anh CORPORATE GOVERNANCE .
Ngoi ra, khi s dng thut ng QUN TR CNG TY c nhiu ngi nhm ln
vi thut ng QUN L CNG TY.
V th, nhm chng ti c gng tm cch dch ngha ca CORPORATE
GOVERNANCE sang ting Vit sao cho va ngn gn, d nh, va din t c
gn ht cc ngha c din t trong thut ng ting Anh .
Chng ti tm kim v c li cc bi vit lin quan n CORPORATE
GOVERNANCE bng ting Vit xem cc nh ngha ca CORPORATE
GOVERNANCE c din t ra sao c th tng hp cc nh ngha ny thnh
mt nh ngha sc tch v ph hp vi ni dung bin dch trong Chng 3 :
Corporate governance in the banking sector .
Xin c trch li mt s nh ngha trong nhiu ti liu nh sau :
1/ Qun tr cng ty
Bch khoa ton th m Wikipedia

Qun tr cng ty c phn, gi tt l qun tr cng ty, l mt h thng cc thit

ch, chnh sch, lut l nhm nh hng, vn hnh v kim sot cng ty c
phn.
Qun tr cng ty cng bao hm mi quan h gia nhiu bn, khng ch trong
ni b cng ty c phn nh cc c ng, ban gim c iu hnh, hi ng
qun tr m cn nhng bn c li ch lin quan bn ngoi cng ty: c quan
qun l Nh nc, cc i tc kinh doanh v c mi trng, cng ng, x
hi.
C ch ny c xy dng v lin tc ci tin chnh v nhu cu bc bch i
vi sc khe ca cng ty c phn v s lnh mnh ca x hi ni chung.

http://vi.wikipedia.org/wiki/Qu%E1%BA%A3n_tr%E1%BB%8B_c
%C3%B4ng_ty

2/ Quy tc Qun tr cng ty l g?

cp cng ty, quy tc Qun tr cng ty l mt tuyn ngn mang tnh
nguyn tc v nhng thng l qun tr ca cng ty. Mc ch ca quy tc
Qun tr cng ty l nhm gip cho c cu qun tr ca cng ty c minh
bch v th hin s cam kt ca cng ty trong vic Qun tr cng ty hiu qu
v s cam kt ca cng ty trong vic xy dng v y mnh:
(1)

M hnh qun l c trch nhim v da trn cc gi tr kinh doanh.

(2) Mt Hi ng qun tr v Ban gim c iu hnh phc v nhng li ch cao

nht ca cng ty v cc c ng, bao gm c cc c ng nh l v tm cch lm
gia tng gi tr cho cc c ng mt cch bn vng.
(3) Vic cng khai thng tin mt cch ph hp v m bo tnh minh bch, cng
nh mt h thng qun tr ri ro v kim sot ni b hiu qu. Bng vic thng
2

qua, tun th v cp nht quy tc Qun tr cng ty cp cng ty mt cch

thng xuyn, cng ty khng nh quyt tm xy dng v thc y vic Qun tr
cng ty hiu qu.
Tuy nhin, to dng nim tin ca cc c ng, nhn vin, nh u t v cng
chng, quy tc qun tr cp cng ty cn phi i xa hn mt bc so vi nhng
g c quy nh trong khun kh ca php lut v phi nn bao hm c nhng
thng l tt c cng nhn rng ri trong nc v trn th gii.
http://taicautruc.songda.vn/NewsDetail.aspx?cate_id=57&article_id=80

3/ NH NGHA QUN TR CNG TY

tr li cc cu hi ny, trc ht, chng ta hy xem nh ngha ca cm t

qun tr cng ty trong quy ch qun tr cng ty do B Ti chnh ban hnh nh
sau:

Qun tr cng ty l h thng cc quy tc m bo cho cng ty c nh

hng iu hnh v c kim sot mt cch c hiu qu v quyn li ca c
ng v nhng ngi lin quan n cng ty. Cc nguyn tc qun tr cng ty
bao gm:

- m bo mt c cu qun tr hiu qu;

- m bo quyn li ca c ng;
- i x cng bng gia cc c ng;
- m bo vai tr ca nhng ngi c quyn li lin quan n cng ty;
- Minh bch trong hot ng ca cng ty;
- Hi ng qun tr v ban kim sot lnh o v kim sot cng ty c hiu
qu.

http://www.thesaigontimes.vn/Home/doanhnghiep/quantri/38302/Quan-tricong-ty---can-thuc-chat-hon-hinh-thuc.html

4/ Cc Nguyn tc Qun tr Cng ty ca OECD - 2004

http://www.oecd.org/daf/ca/corporategovernanceprinciples/4503
4702.pdf

Bn dch ting Vit ca IFC

http://www.ifc.org/wps/wcm/connect/18201a004a8148dea92efdf
998895a12/OECD%2BPrinciples%2Bof%2BCorporate
%2BGovernance_Vietnamese%26English.pdf?MOD=AJPERES

5/ Cc Nguyn tc tng cng Qun tr cng ty i vi cc t

chc Ngn hng Principles for enhancing Corporate
governance

y ban Basel v Gim st ngn hng Basel Committee on

Banking Supervision
Thng 10 /2010

http://www.ifc.org/wps/wcm/connect/ea6bed004a81de8dac76fdf
998895a12/Basel+Principles+for+Enhancing+Corporate+Gover
nance_E-V_FINAL.pdf?MOD=AJPERES
4

6/ D n Qun tr Cng ty ti Vit Nam - Bn tin s 2 Thn g 3/2011 - Chng

tr.nh t vn ca IFC ti ng -Thi B.nh Dng
http://www.ifc.org/wps/wcm/connect/86129a004a821643ae2ffff
998895a12/VCG-newsletterNo.2-VN.pdf?MOD=AJPERES

7/ CM NANG QUN TR CNG TY IFC

Thng 10/2010

http://www.ifc.org/wps/wcm/connect/104930804a81f844ad34fdf
998895a12/CG+manual+for+Vietnam-second+edition-vn.pdf?
MOD=AJPERES

nh ngha v Qun tr cng ty

Khng c mt nh ngha duy nht v Qun tr cng ty (corporate governance) c
th p dng cho mi trng hp v mi th ch. Nhng nh ngha khc nhau v
Qun tr cng ty hin hu phn nhiu ph thuc vo cc tc gi, th ch cng nh
quc gia hay truyn thng php l.

Theo IFC, Qun tr cng ty l nhng c cu v nhng qu trnh nh hng v

kim sot cng ty.
Vo nm 1999, T chc Hp tc v Pht trin Kinh t (OECD - Organization for
Economic Cooperation and Development) xut bn mt ti liu mang tn Cc
Nguyn tc Qun tr Cng ty (OECD Principles of Corporate Governance), trong
a ra mt nh ngha chi tit hn v Qun tr cng ty nh sau:

Qun tr cng ty l nhng bin php ni b iu hnh v kim sot cng

ty [], lin quan ti cc mi quan h gia Ban gim c,Hi ng qun tr v
cc c ng ca mt cng ty vi cc bn c quyn li lin quan.
Qun tr cng ty cng to ra mt c cu ra cc mc tiu ca cng ty, v
xc nh cc phng tin t c nhng mc tiu , cng nh gim
st kt qu hot ng ca cng ty.
Qun tr cng ty ch c cho l c hiu qu khi khch l c Ban gim c
v Hi ng qun tr theo ui cc mc tiu v li ch ca cng ty v ca cc
c ng, cng nh phi to iu kin thun li cho vic gim st hot ng
ca cng ty mt cch hiu qu, t khuyn khch cng ty s dng cc ngun
lc mt cch tt hn.

Cc Nguyn tc Qun tr Cng ty ca OECD (xem thm trang web:

www.oecd.org).

Nhn chung, phn ln cc nh ngha ly bn thn cng ty lm trung tm (gc nhn

t bn trong) u c mt s im chung v c th c tm lc li nh sau:

Qun tr cng ty l mt h thng cc mi quan h, c xc nh bi

cc c cu v cc quy trnh:
Chng hn, mi quan h gia cc c ng v Ban gim c bao gm vic
cc c ng cung cp vn cho Ban gim c thu c li sut mong
mun t khon u t (c phn) ca mnh.
V phn mnh, Ban gim c c trch nhim cung cp cho cc c ng cc
bo co ti chnh v cc bo co hot ng thng k mt cch minh bch.
Cc c ng cng bu ra mt th ch gim st, thng c gi l Hi ng
qun tr hoc Ban kim sot i din cho quyn li ca mnh. Trch

nhim chnh ca th ch ny l a ra nh hng chin lc cho Ban gim

c v gim st h.
Ban gim c chu trch nhim trc th ch ny, v th ch ny li chu
trch nhim trc cc c ng thng qua i hi ng c ng (GMS
General Meeting of Shareholders). Cc c cu v cc quy trnh xc nh
nhng mi quan h ny thng xoay quanh cc c ch qun l nng lc
hot ng v cc c ch bo co khc nhau.
Nhng mi quan h ny nhiu khi lin quan ti cc bn c cc li ch
khc nhau, i khi l nhng li ch xung t:

S khc bit v li ch c th tn ti ngay gia cc b phn qun tr chnh ca cng

ty, tc l gia i hi ng c ng, Hi ng qun tr, v/hoc Tng gim c
(hoc cc b phn iu hnh khc). in hnh nht l nhng xung t li ch gia
cc ch s hu v cc thnh vin Ban gim c, thng c gi l vn ng
ch-Ngi lm thu (Principal-Agent Problem).
Xung t li ch cng c th tn ti ngay trong mi b phn qun tr, chng hn
gia cc c ng (a s v thiu s, kim sot v khng kim sot, c nhn v t
chc) v cc thnh vin Hi ng qun tr (iu hnh v khng iu hnh, bn
trong v bn ngoi, c lp v ph thuc). Cc cng ty cn phi xem xt v m
bo s cn bng gia nhng li ch xung t ny.

8/ Quyt nh 12/2007/Q-BTC ca B Ti chnh ra ngy 13/03/2007 ban

hnh cc Quy ch qun tr cng ty p dng cho cc cng ty nim yt (Quy ch
Qun tr cng ty)

iu 2. Gii thch thut ng

1. Nhng t ng di y c hiu nh sau:
a) "Qun tr cng ty" l h thng cc quy tc m bo cho cng ty c
nh hng iu hnh v c kim sot mt cch c hiu qu v quyn li
ca c ng v nhng ngi lin quan n cng ty. Cc nguyn tc qun tr
cng ty bao gm:
- m bo mt c cu qun tr hiu qu;
- m bo quyn li ca c ng;
- i x cng bng gia cc c ng;
- m bo vai tr ca nhng ngi c quyn li lin quan n cng ty;
- Minh bch trong hot ng ca cng ty;
- Hi ng qun tr v Ban kim sot lnh o v kim sot cng ty c hiu
qu.

http://www.moj.gov.vn/vbpq/Lists/Vn%20bn%20php
%20lut/View_Detail.aspx?ItemID=14017

9/ THNG T s:121/2012/TT-BTC ngy 26 thng 07 nm 2012 ca b ti chnh

:
Quy nh v qun tr cng ty p dng cho cc cng ty i chng
_____________________
http://www.moj.gov.vn/vbpq/Lists/Vn%20bn%20php
%20lut/View_Detail.aspx?ItemID=27938

10/ QUN TR CNG TY V KIM SOT XUNG T:

GC TIP CN CA CC DOANH NGHIP HNG U
VIT NAM

S khc bit gia "qun tr cng ty" v "qun tr kinh doanh"

Cn phn bit r khi nim qun tr cng ty (corporate governance) v qun tr

kinh doanh (business management).

Qun tr kinh doanh l iu hnh qun l hot ng sn xut kinh doanh ca doanh
nghip do Ban gim c thc hin.
Qun tr cng ty (QTCT) l mt qu trnh gim st v kim sot c thc
hin bo m cho vic thc thi qun tr kinh doanh ph hp vi li ch ca
cc c ng. QTCT ngha rng cn hng n m bo quyn li ca
nhng ngi lin quan (stakeholders) khng ch l c ng m cn bao gm
c cc nhn vin, khch hng, nh cung cp, mi trng v cc c quan nh
nc.

QTCT c t trn c c ca s tch bit gia qun l v s hu doanh

nghip. Cng ty l ca ch s hu (nh u t, c ng), nhng cng ty
tn ti v pht trin phi c s dn dt ca HQT, s iu hnh ca ban gim
c v s ng gp ca ngi lao ng, m nhng ngi ny khng phi lc
no cng c chung ch v quyn li.

R rng, cn phi c mt c ch iu hnh v kim sot nh u t, c

ng c th kim sot vic iu hnh cng ty nhm em li hiu qu cao nht.
9

QTCT tp trung x l cc vn thng pht sinh trong mi quan h y quyn

(principle-agent) trong cng ty, ngn nga, hn ch nhng ngi qun l lm dng
quyn v nhim v c giao s dng ti sn, c hi kinh doanh ca cng ty phc
v cho li ch ring ca bn thn hoc ca ngi khc hoc lm tht thot ngun
lc do cng ty kim sot.
Cc quy nh ca QTCT ch yu lin quan n HQT, cc thnh vin HQT
v ban gim c, ch khng lin quan n vic iu hnh cng vic hng ngy
ca cng ty.
QTCT tt s c tc dng lm cho cc quyt nh v hnh ng ca ban gim c
th hin ng ch v m bo li ch ca nh u t, c ng v nhng ngi c
li ch lin quan.
Ni gn li, QTCT l m hnh cn bng v kim ch quyn lc gia cc bn
lin quan ca cng ty, nhm vo s pht trin di hn ca cng ty.

Cc ch chnh trong qun tr cng ty bao gm:

Cng khai v minh bch thng tin;
Mu thun quyn li gia ngi qun l doanh nghip, hi ng qun tr v
c ng khc;
Mu thun gia c ng ln v c ng thiu s
Vai tr ca qun tr vin c lp, cc t chc kim ton c lp.
Chnh sch i ng vi cc nh qun l.
Th tc ph sn doanh nghip;

10

 Quyn t hu;
Vic thc thi cc iu khon lut v hp ng

http://www.vmi.edu.vn/news/pid/81/search/page/5/id/32

11/ Qun tr cng ty v qun l ri ro hot ng ti cc ngn hng thng mi

Vit Nam
Qun tr cng ty ti ngn hng thng mi (Corporate governance)
kha cnh ni b, qun tr cng ty l mt nhm cc tha thun, cam
kt ni b, xc nh mi quan h, quyn hn v ngha v, vai tr v trch
nhim ca cc nhm khc nhau trong cng ty, bao gm Hi ng qun tr
(HQT), Ban iu hnh, cc c ng kim sot v nhm cc c ng thiu s.

Cc tha thun/cam kt ny th hin trong iu l cng ty, quy ch qun tr

ni b, ni quy lao ng v cc quy nh ni b khc.
kha cnh bn ngoi, c ch qun tr ni b doanh nghip c cng
c y mnh bi cc lut l bn ngoi, cc quy tc, quy nh iu hnh gip
to ra mt sn chi bnh ng v k lut nghim vi nhng cch hnh x ni
b thiu minh bch v cng bng, bt k l t cp qun l hay HQT.
Cc ng lc ni b (xc nh mi quan h gia nhng thnh vin ch cht
trong cng ty) v cc ng lc bn ngoi (in hnh nh vn chnh sch, php
lut, c quan iu hnh v th trng) cng chi phi cch qun tr, hnh x v hot
ng ca doanh nghip. (Hnh 1)

11

12

Th trng Khu vc ti chnh

N v th trng sn phm dch v
Yu t cnh tranh
Vn
c phn
u t trc tip
nc
ngoi
Kim sot doanh nghip

Cc tiu chun, chun mc (V d chun mc k ton, ki

Lut l
v quy nh iu hnh

c t iu hnh, cc n v truyn thng, cc t chc i chng m hot ng ca chng gip gim tnh trng thng tin b

13

http://www.sbv.gov.vn/portal/contentattachfile/idcplg;jsessionid=C
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hJs!1829341858!-1734964494?
Cc t chc hnh ngh chuyn m
T chc lut s
dID=47614&dDocName=CNTHWEBAP01162509282&Renditio
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Ch ngn hng u t
%20thanh.doc.
T chc thng tin ti chnh

vn u
t DOANH
12/ TI CU TRC NGN HNG NHN T GC T
QUN
TR
T chc nghin cu
NGHIP

T chc phn tch qun tr DN

http://bank.bav.edu.vn/4980/news-detail/818650/nam-hoc-2012-2013/tai-cau-trucngan-hang-nhin-tu-goc-do-quan-tri-doanh-nghiep-ts-nguyen-hong-yen.html

13/ Qun l
Bch khoa ton th m Wikipedia

Qun l (thut ng ting Anh l Management [ mndmnt], ting lat. manum

agere - iu khin bng tay) c trng cho qu trnh iu khin v dn hng tt c
cc b phn ca mt t chc, thng l t chc kinh t, thng qua vic thnh lp
v thay i cc ngun ti nguyn (nhn lc, ti chnh, vt t, tr thc v gi tr v
hnh).
u th k 20 nh vn qun l Mary Parker Follett nh ngha qun l l "ngh
thut khin cng vic c lm bi ngi khc".

http://vi.wikipedia.org/wiki/Qu%E1%BA%A3n_l%C3%BD

14/ VN KIM SOT BAN IU HNH TRONG

14

QUN TR CNG TY
Qun tr cng ty l g?
Qun tr cng ty c phn (corporate governance), cn gi l qun tr cng ty,
l mt h thng cc thit ch, chnh sch, lut l nhm nh hng, vn hnh v
kim sot cng ty c phn. Qun tr cng ty bao hm mi quan h gia nhiu bn,
khng ch trong ni b cng ty c phn nh cc c ng, ban gim c, hi ng
qun tr, m cn nhng bn c li ch lin quan bn ngoi cng ty nh c quan
qun l Nh nc, cc i tc kinh doanh v c cng ng, x hi v mi trng.
Theo quan nim qun tr hin i, qun tr cng ty c xem l ngun lc ca
doanh nghip, l ngun vn con ngi trong doanh nghip; nn n s c xy
dng, i mi v ci tin lin tc v nhu cu bc bch i vi sc khe ca cng ty
v cng v s thnh vng ca nn kinh t ni chung.
Chnh v vy, vn qun tr cng ty lun c qui nh c th
trong iu l cng ty v cc lut lin quan nh lut doanh nghip,
lut chng khon. Ni dung ch yu ca qun tr cng ty lin quan
n quyn hn v trch nhim ca c ng, hi ng qun tr v
ban gim c; vn t chc v phn chia nhim v ca hi ng
qun tr, ban gim c v ban kim sot; vn li ch ca cc
bn lin quan; vn minh bch thng tin. Mc tiu cui cng ca
qun tr cng ty l ti a ha li ch ca c ng.

http://kqtkd.duytan.edu.vn/uploads/dcc07b2a-2cbf-4f02-93c147234d85647b_1dt1.pdf

15/ Kim sot ni b

Mt trong nhng ch tng rt si ni my thng trc y l

15

vn Kim sot ni b. Tuy nhin, ch SUNF vit trn y li ni

v Kim sot doanh nghip.
1. Vy, Kim sot ni b v Kim sot doanh nghip liu c g khc
nhau? Chc chn l c ri.

Kim sot ni b ting anh l "Internal Control", cn Kim sot doanh

nghip l "Corporate Governance".
Theo nh ngha chung, Kim sot ni b l mt h thng cc phng
php, v cc quy trnh, nhm m bo cho doanh nghip t c cc
mc tiu qun l ca n.
Theo ti liu ca Mekong Capital, v thc cht, h thng Kim sot
ni b c thit lp nhm phng trnh nhng ri ro, gian ln c th
xy ra trong doanh nghip, gim thiu cc li lm, tng tnh hiu qu
trong
hot
ng
hng
ngy
ca
doanh
nghip.
Mt h thng kim sot ni b c th gip bn:
o m bo tnh chnh xc v d liu k ton, cng nh bo co
ti chnh ca cng ty .
o Gim thiu ri ro v gian ln ca cc i tc, cng nh ca
nhn vin .
o Gim thiu cc li lm khng ng c ca nhn vin .
o Gim thiu cc vi phm v ni quy, quy ch ca cng ty
Cn Kim sot doanh nghip, cng theo Mekong Capital, l tp
hp cc c ch nhm iu khin v kim sot mt cng ty. H thng
kim sot doanh nghip phn nh r quyn hn v ngha v gia cc
thnh vin trong cng ty, bao gm Cc C ng, Hi ng Qun tr,
cc cn b qun l v cc bn c quyn li lin quan khc.
16

H thng Kim sot doanh nghip cng thit lp cc quy tc v quy

trnh cho vic ra cc quyt nh v cc vn ca cng ty. Mc tiu
chnh ca Kim sot Doanh nghip l bo v y nhng li ch tt
nht v s i x cng bng i vi cc c ng ca cng ty, v mc
tiu ca cng ty nn l ti a ho gi tr c ng cho tt c cc c
ng, k c c ng trong nc v c ng nc ngoi.

Kim sot Doanh nghip khng lin quan n cng vic qun l hng
ngy ca cng ty, ngoi tr vic xc nh r quyn hn v trch nhim
ca i ng qun l.
V nh vy, chng ta c th thy r rng i tng mc tiu ca Kim
sot ni b v Kim sot doanh nghip l hon ton khc nhau.
Ngn gn, Kim sot ni b hng ti vic h tr, kim sot cng
vic hng ngy ca doanh nghip. Cn Kim sot doanh nghip l
khi nim hng ti vic bo v quyn li ca cc bn lin quan ti
doanh nghip, c bit l cc c ng. Tuy nhin, Kim sot ni b
cng ng mt vai tr kh quan trng, h tr cho vic Kim sot
doanh nghip c hon thin hn.

Tm li, kim sot doanh nghip khc vi kim sot ni b. V l t

nhin, chng ta s c hng lot cu hi c t ra:

o Lm th no kim sot ni b doanh nghip c hiu qu?

17

o Ai l ngi chu trch nhim v kim sot ni b doanh

nghip?
o Lm th no c c mt h thng kim sot doanh nghip
hiu qu nht?
o V cn nhiu cu hi khc na.
http://webketoan.com/threads/4862-kiem-soat-doanh-nghiepcorporate-governance/

16/ KIM SOT QUN TR

Bt k l qun tr cng ty hay qun tr quc gia, mt khi c s tch bch gia
quyn s hu v quyn qun l (nm s hu nhng khng qun l v/hoc
nm qun l nhng khng s hu) th nht nh phi p dng governance (c
ch kim sot qun l). V nu khng p dng c ch kim sot qun l th chc
chn s d dn n s lm quyn, lng quyn, chuyn quyn v trc li
ca ngi qun l.

Ngn ng c cu: Mun i nhanh, hy i mt mnh, mun i xa, phi i cng

ngi khc. c th i cng ngi khc - mt iu kin tt yu pht trin
ln mnh v trng tn - doanh nghip nht thit s phi chuyn t qun tr theo
cm tnh sang qun tr theo khoa hc, chuyn t th ch gia nh tr sang c
ch tr. V mt trong nhng con ng ti u cho vic chuyn i ny l nghin
cu v p dng Corporate Governance / CG (C ch Kim sot Qun tr Cng
ty).

18

Vy, CG l g? V c bn, CG l mt h thng cc c ch v chnh sch gip

ng ch (nhng ngi nm quyn s hu) c th kim sot c quyn lc,
nng lc v n lc ca nhng ngi qun l nhm trnh s lm quyn, chy li
hay t li ca h.

Khi no th doanh nghip c xem l c CG tt? Doanh nghip c xem l thc

hnh CG tt khi tt c nhng ngi nm quyn qun l then cht trong doanh
nghip u lm ht mnh v khng lm by.

Thc t ta c th thy rng, mt doanh nhn lm n hon ton bng tin vn ca

mnh v khng vay mn ai c th cng tt, nhng khng c g ng t ho.
Nhng mt doanh nhn kinh doanh t t ch yu bng tin ca thin h (ku gi
u t hoc i vay) m vn thnh cng th qu l rt ng khm phc.

Nhng doanh nghip ch yu lm n bng tin ti ca mnh v ch b nhim ngi

ca gia nh vo cc v tr then cht th vic a doanh nghip vn ti tm cao
v pht trin bn vng thng s rt kh khn. V vy, mun pht trin ln mnh
v trng tn, doanh nghip phi s dng c tin ca thin h v b nhim c
ngi ngoi.

Tuy nhin, khi thin h (nhng ngi m c th cha yn tm v mnh) dm a

tin cho mnh lm n v khi mnh dm a c ngi ngoi (nhng ngi m c
th mnh cng cha yn tm) vo nm cc v tr then cht trong cng ty th nht
thit doanh nghip phi c qun tr chuyn nghip, qun tr theo khoa hc, ch
khng th qun tr theo cm tnh hay theo lng tin c. Ni c th hn, khi c s
tch bch gia quyn qun l v quyn s hu cng ty th cng ty buc phi
p dng CG.

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Cng cn phn bit gia Internal Control / IC (c ch kim sot ni b) v

Corporate Governance / CG (c ch kim sot qun l). Nu nh IC v Internal
Audit / IA (b phn kim ton ni b) l cng c ca Tng gim c (CEO)
kim sot ton b mi hot ng ca cng ty t di cp CEO tr xung, th CG l
cng c ng ch kim sot ton b mi hot ng qun l ca tt c cc ch
th qun l t cp CEO tr ln (cc ch th qun l t cp CEO tr ln thng bao
gm: i hi ng c ng, Ban kim sot thuc HC, Hi ng qun tr/Hi
ng thnh vin, Ban kim sot thuc HQT/HTV, v CEO).

Nu National Governance (Kim sot Qun tr Quc gia) l con ng m bt

c mt quc gia no cng phi i qua nu mun hng mnh v vn minh, th
Corporate Governance (Kim sot Qun tr Doanh nghip) l con ng m hu
nh doanh nghip no cng phi i qua c th ln mnh v trng tn.

cng l l do v sao m Trng PACE (PACE Institute of Leadership &

Management) v Cng ty Sch DT Books (mt thnh vin ca PACE) mong mun
c pht hnh mt cun sch v CG bng ting Vit ti Vit Nam. V trong v s
sch v ti liu v CG hin nay th chng ti chn cun CG ca Bob Tricker
mua bn quyn, bin dch v xut bn. V y l mt trong nhng cun sch v CG
c nhiu chuyn gia qun tr hng u th gii nh gi l hay nht v kinh in
nht hin nay, v ng thi, tc gi Bob Tricker li c xem l cha , l ngi
khai sinh ra khi nim CG t 40 nm nay.

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Cun sch s cung cp cho bn c l cc nh lnh o ca cc doanh nghip,

cng nh cc gio s, ging vin, hc vin, cc nh nghin cu qun tr v bt c
ai quan tm ti qun tr nhng tinh thn, t tng v quan im ct li nht v CG,
nhng yu t cu thnh nn CG, cng nh trao i nhng phng php c th
trin khai CG trong iu kin thc t ca cc doanh nghip ti cc quc gia.

Vi gc nhn x hi, v t nhn thc, CG (corporate governance / c ch kim

sot qun tr) v KBM (knowledge-based management / qun tr da vo tri
thc) s l xu hng tng lai ca nn qun tr doanh nghip ti Vit Nam trong
nhng thp nin tip theo, chng ti cng hy vng rng, cun sch s gp phn
qung b v pht trin CG trong cng ng doanh nghip ti VN, ng thi gp
phn tng cng nng lc qun tr cho cc doanh nghip, t hng ti mt nn
kinh thng VN pht trin mnh m v bn vng hn./.
http://www.dtbooks.com.vn/kiem-soat-quan-tri

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17/ Governance
o

Noun
government; exercise of authority; control.
a method or system of government or management.
Synonyms
noun
administration , control , direction , rule , regime

Tra t Governance trn T in Anh - Vit

/gvnns/
Thng dng
Danh t
S cai tr, s thng tr
S cai qun; nhim v cai qun
http://www.rung.vn/dict/en_en/Governance

18/ Quy ch qun tr ni b - EXIMBANK

http://www.eximbank.com.vn/home/Static/quychequantri.aspx
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19/ Quy ch qun tr ni b - VIETCOMBANK

https://www.vietcombank.com.vn/Investors/QTNH.aspx

20/ Quy ch qun tr ni b - Cng ty c phn Tp on MA

SAN

http://masangroup.com/static/uploads/downloads/quy_che_quan
_tri_cong_ty.pdf

Nhn chung, thut ng CORPORATE GOVERNANCE ang c dch ph bin

nh sau ( theo th t s dng ph bin):

1/ QUN TR NI B CNG TY ( tm trn Google c 1.290.000 kt qu)

2/ QUN TR CNG TY ( tm trn Google c 1.100.000 kt qu)
3/ KIM SOT QUN TR CNG TY ( tm trn Google c 700.000 kt qu)
Nhng, nh trnh by trn, nhm bin dch chng ti vn cha tm thy trong
2 thut ng c dch ra ting Vit ny cc ngha y c hm trong thut
ng ting Anh CORPORATE GOVERNANCE .

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V th, c th gip cc thn hu quan tm n vic bin dch ti liu ting Anh
chuyn ngnh ngn hng c th hiu r hn ngha ca thut ng CORPORATE
GOVERNANCE, nhm chng ti mnh dn tng hp nh ngha sau y bng
ting Vit :

H THNG QUY TC NH HNG & GIM ST V

KIM SOT NI B MI HOT NG QUN L IU
HNH TI CNG TY V QUYN LI CA CC C
NG V NHNG NGI C LIN QUAN V QUYN
LI V TRCH NHIM TI CNG TY ( gi ngn gn l
QUY TC NH HNG, GIM ST v KIM SOT
QUN L IU HNH CNG TY)
Chc chn rng nh ngha trn y c th s khng c nhiu ngi ng tnh v
nhiu l do nh khng c s dng ph bin v QU DI / KHNG NGN
GN bng 2 thut ng c dch l QUN TR CNG TY v KIM SOT
QUN TR CNG TY nhng vi mc ch s dng mt nh ngha thch hp
hn cho vic bin dch Chng 3 : Corporate governance in the banking sector ,
nhm chng ti xin c dch ta Chng ny nh sau : QUY TC NH
HNG, GIM ST v KIM SOT QUN L IU HNH CNG TY
TRONG THC TIN HOT NG NGN HNG TI TRUNG QUC.

Thut ng ny ( c rt gn li l Quy Tc CG) ch nhm mc ch s

dng cho vic bin dch ti liu Performance, Risk and Competition in the
Chinese Banking Industry - KT QU HOT NG, RI RO V CNH
TRANH TRONG NGNH NGN HNG TI TRUNG QUC.
Xin c i li trao i chn thnh v mong c s ng cm ca cc bn.
Trn trng.
TM. Nhm bin dch
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Nguyn Hu Th

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