{"id":33851,"date":"2022-08-30T17:01:10","date_gmt":"2022-08-30T10:01:10","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=33851"},"modified":"2025-01-20T10:41:09","modified_gmt":"2025-01-20T03:41:09","slug":"3-852-doanh-nghiep-tang-von-ao-truoc-khi-len-san-qua-bong-trach-nhiem-thuoc-ve-ai","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/3-852-doanh-nghiep-tang-von-ao-truoc-khi-len-san-qua-bong-trach-nhiem-thuoc-ve-ai\/","title":{"rendered":"3.852. Doanh nghi\u1ec7p t\u0103ng v\u1ed1n \u1ea3o tr\u01b0\u1edbc khi l\u00ean s\u00e0n: ‘Qu\u1ea3 b\u00f3ng’ tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 ai?"},"content":{"rendered":"

Doanh nghi\u1ec7p t\u0103ng v\u1ed1n \u1ea3o tr\u01b0\u1edbc khi l\u00ean s\u00e0n: ‘Qu\u1ea3 b\u00f3ng’ tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 ai?<\/span><\/h4>\n
(VNB) – M\u1ed9t th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n t\u1ed1t v\u00e0 b\u1ec1n v\u1eefng c\u1ea7n d\u1ef1a tr\u00ean m\u1ed9t nh\u00e2n t\u1ed1 c\u1ed1t l\u00f5i l\u00e0 ni\u1ec1m tin c\u1ee7a gi\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0 ni\u1ec1m tin n\u00e0y ch\u1ec9 c\u00f3 th\u1ec3 c\u00f3 n\u1ebfu TTCK th\u1ef1c s\u1ef1 c\u00f4ng khai, minh b\u1ea1ch. \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y th\u00ec vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng nh\u01b0 c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 r\u1ea5t l\u1edbn.<\/span><\/h5>\n

T\u1ed1i 25\/8, C\u01a1 quan c\u1ea3nh s\u00e1t \u0111i\u1ec1u tra B\u1ed9 C\u00f4ng an (C01) \u0111\u00e3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 b\u1ed5 sung \u0111\u1ed1i v\u1edbi \u00f4ng Tr\u1ecbnh V\u0103n Quy\u1ebft v\u00e0 c\u00e1c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u1ec1 t\u1ed9i \u201cL\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n\u201d x\u1ea3y ra CTCP X\u00e2y d\u1ee5ng FLC Faros (M\u00e3: ROS) v\u00e0 c\u00e1c c\u00f4ng ty c\u00f3 li\u00ean quan.<\/p>\n

Vi\u1ec7c ROS t\u0103ng v\u1ed1n \u1ea3o kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 m\u1edbi b\u1edfi khi v\u1eeba ni\u00eam y\u1ebft HOSE \u0111\u1ea7u th\u00e1ng 9\/2016 truy\u1ec1n th\u00f4ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u0169ng t\u1eebng nhi\u1ec1u l\u1ea7n \u0111\u1ec1 c\u1eadp v\u00e0 \u0111\u1eb7t ra nhi\u1ec1u nghi v\u1ea5n xoay quanh vi\u1ec7c n\u00e2ng v\u1ed1n \u1ea3o c\u1ee7a ROS th\u00f4ng qua nh\u1eefng con s\u1ed1 b\u1ea5t th\u01b0\u1eddng tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Tr\u1edf l\u1ea1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2015 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 K\u1ebf to\u00e1n H\u00e0 N\u1ed9i \u0111\u00e3 l\u01b0u \u00fd ng\u01b0\u1eddi \u0111\u1ecdc v\u1ec1 kho\u1ea3n u\u1ef7 th\u00e1c \u0111\u1ea7u t\u01b0 cho m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c 3.333 t\u1ef7 \u0111\u1ed3ng cu\u1ed1i n\u0103m 2015, chi\u1ebfm t\u1edbi 3\/4 t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t doanh nghi\u1ec7p x\u00e2y d\u1ef1ng v\u00e0 ch\u1ec9 nh\u1ec9nh h\u01a1n v\u00e0i tr\u0103m t\u1ef7 so v\u1edbi v\u1ed1n g\u00f3p l\u00fac \u0111\u00f3.<\/p>\n

Ngu\u1ed3n:\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u00e3 ki\u1ec3m to\u00e1n n\u0103m 2015 c\u1ee7a ROS.\u00a0<\/em><\/h5>\n

Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean 2016 \u0111\u01b0\u1ee3c so\u00e1t x\u00e9t b\u1edfi C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n ASC, \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n n\u00e0y \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn nh\u1ea5n m\u1ea1nh v\u1ec1 vi\u1ec7c trong \u0111\u1ee3t t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u1edf qu\u00fd I\/2016 do ba c\u1ed5 \u0111\u00f4ng g\u00f3p v\u1ed1n v\u1edbi s\u1ed1 ti\u1ec1n 462,5 t\u1ef7, t\u01b0\u01a1ng \u1ee9ng m\u1ed7i l\u1ec7nh chuy\u1ec3n ti\u1ec1n \u0111\u1ebfn c\u00f3 m\u1ed9t l\u1ec7nh chuy\u1ec3n ti\u1ec1n \u0111i li\u00ean t\u1ee5c 18 l\u1ea7n v\u00e0 c\u00e1c l\u1ec7nh chuy\u1ec3n ti\u1ec1n \u0111\u1ebfn v\u00e0 \u0111i cho ch\u00ednh b\u00ean nh\u1eadn u\u1ef7 th\u00e1c c\u00f9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o ng\u00e0y 8\/1\/2016.<\/p>\n

V\u1edbi 18 l\u1ec7nh chuy\u1ec3n ti\u1ec1n \u0111\u1ebfn – \u0111i li\u00ean t\u1ee5c n\u00e0y t\u1ee9c c\u00e1c c\u1ed5 \u0111\u00f4ng ch\u1ec9 c\u1ea7n s\u1eed d\u1ee5ng ch\u01b0a t\u1edbi 26 t\u1ef7 \u0111\u1ed3ng v\u1ed1n m\u1ed3i l\u00e0 c\u00f3 th\u1ec3 ch\u1ee9ng minh \u0111\u1ee7 s\u1ed1 v\u1ed1n g\u00f3p th\u00f4ng qua d\u00f2ng ti\u1ec1n \u0111\u1ebfn. C\u01a1 quan \u0111i\u1ec1u tra \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ROS\u00a0 t\u0103ng kh\u1ed1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft HOSE t\u1eeb n\u0103m 2014 \u0111\u1ebfn n\u0103m 2016.<\/p>\n

Ngu\u1ed3n:\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean 2016 \u0111\u00e3 so\u00e1t x\u00e9t c\u1ee7a ROS.<\/em><\/h5>\n

Kh\u00f4ng ch\u1ec9 c\u00f3 \u00fd ki\u1ebfn v\u1ec1 d\u00f2ng ti\u1ec1n g\u00f3p v\u1ed1n c\u1ee7a ROS m\u00e0 ki\u1ec3m to\u00e1n ASC c\u0169ng nh\u1ea5n m\u1ea1nh v\u1ec1 kho\u1ea3n u\u1ef7 th\u00e1c \u0111\u1ea7u t\u01b0 1.417 t\u1ef7 \u0111\u1ed3ng cho c\u00e1c c\u00e1 nh\u00e2n v\u00e0 2.149 t\u1ef7 \u0111\u1ed3ng cho t\u1ed5 ch\u1ee9c, chi\u1ebfm g\u1ea7n 45% t\u00e0i s\u1ea3n c\u1ee7a ROS t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i qu\u00fd II\/2016.<\/p>\n

Qua \u0111\u00f3 c\u00f3 th\u1ec3 th\u1ea5y ti\u1ec1n n\u1ebfu v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p cho d\u00f9 \u0111\u00e3 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng nh\u01b0ng l\u1ea1i \u0111\u01b0\u1ee3c r\u00fat ra d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1ea1m \u1ee9ng, tr\u1ea3 tr\u01b0\u1edbc cho c\u00e1c b\u00ean li\u00ean quan, u\u1ef7 th\u00e1c \u0111\u1ea7u t\u01b0, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty li\u00ean quan kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng,… th\u00ec th\u1ef1c ch\u1ea5t v\u1eabn l\u00e0 v\u1ed1n \u1ea3o.<\/p>\n

T\u0103ng v\u1ed1n \u1ea3o kh\u00f4ng ph\u1ea3i l\u00e0 m\u1edbi tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n khi tr\u01b0\u1edbc \u0111\u00f3 KSA, MTM c\u0169ng \u0111\u00e3 b\u1ecb phanh phui th\u00f4ng qua c\u00e1c th\u1ee7 \u0111o\u1ea1n ch\u00e0o b\u00e1n c\u1ed5 phi\u1ebfu cho c\u1ed5 \u0111\u00f4ng l\u00e0 “ng\u01b0\u1eddi nh\u00e0” hay l\u00e0m gi\u1ea3 h\u1ed3 s\u01a1. Nh\u01b0ng v\u1edbi quy m\u00f4 l\u00ean \u0111\u1ebfn h\u00e0ng ngh\u00ecn t\u1ef7 \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ROS th\u00ec \u0111\u00e2y l\u00e0 m\u1ed9t tr\u01b0\u1eddng h\u1ee3p kinh \u0111i\u1ec3n m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ec1n \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan..<\/p>\n

“Qu\u1ea3 b\u00f3ng” tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 ai?<\/strong><\/h5>\n

M\u1ed9t th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n t\u1ed1t v\u00e0 b\u1ec1n v\u1eefng c\u1ea7n d\u1ef1a tr\u00ean m\u1ed9t nh\u00e2n t\u1ed1 c\u1ed1t l\u00f5i l\u00e0 ni\u1ec1m tin c\u1ee7a gi\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0 ni\u1ec1m tin n\u00e0y ch\u1ec9 c\u00f3 th\u1ec3 c\u00f3 n\u1ebfu TTCK th\u1ef1c s\u1ef1 c\u00f4ng khai, minh b\u1ea1ch.\u00a0Trong \u0111\u00f3, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u0169ng nh\u01b0 c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean th\u1ecb tr\u01b0\u1eddng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c thi m\u1ed9t c\u00e1ch tri\u1ec7t \u0111\u1ec3, quy\u1ebft li\u1ec7t.<\/p>\n

T\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ROS, nhi\u1ec1u \u00fd ki\u1ebfn cho r\u1eb1ng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p t\u1ed3n t\u1ea1i nhi\u1ec1u k\u1ebd h\u1edf m\u1edbi khi\u1ebfn \u00f4ng Quy\u1ebft c\u00f3 th\u1ec3 khai kh\u1ed1ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 1,5 t\u1ef7 l\u00ean 4.300 t\u1ef7 ch\u1ec9 trong v\u00f2ng hai n\u0103m tr\u01b0\u1edbc ni\u00eam y\u1ebft.<\/p>\n

Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong>\u00a0th\u1eb3ng th\u1eafn nh\u1eadn \u0111\u1ecbnh “ch\u1eb3ng c\u00f3 k\u1ebd h\u1edf n\u00e0o trong Lu\u1eadt doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 h\u00e0nh vi gian l\u1eadn, l\u1eeba \u0111\u1ea3o b\u1ea5t ch\u1ea5p ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p”.<\/em><\/h5>\n

“Quan tr\u1ecdng nh\u1ea5t \u1edf kh\u00e2u h\u1ee3p th\u1ee9c ho\u00e1, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 gi\u1ea5y t\u1edd, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c chuy\u1ec3n kho\u1ea3n \u0111\u1ee7 s\u1ed1 ti\u1ec1n g\u00f3p v\u1ed1n. Theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p ph\u1ea3i g\u00f3p v\u1ed1n th\u00f4ng qua ng\u00e2n h\u00e0ng, n\u1ebfu \u0111\u00e3 chuy\u1ec3n qua ng\u00e2n h\u00e0ng th\u00ec d\u1ea5u v\u1ebft l\u1ed9 r\u1ea5t r\u00f5 r\u00e0ng v\u00e0 c\u0169ng l\u00e0 l\u00fd do t\u1ea1i sao ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n ra vi\u1ec7c ROS chuy\u1ec3n li\u00ean t\u1ee5c 18 l\u1ea7n \u0111\u1ebfn v\u00e0 \u0111i trong c\u00f9ng ng\u00e0y.<\/em><\/p>\n

Khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c h\u1ee3p th\u1ee9c, doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh \u0111\u1ee7 m\u1ecdi gi\u1ea5y t\u1edd, m\u1ecdi th\u00f4ng tin chu\u1ea9n theo quy \u0111\u1ecbnh th\u00ec l\u1eadp t\u1ee9c c\u01a1 quan ch\u1ee9c n\u0103ng s\u1ebd c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh. Ph\u00eda S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ea9m \u0111\u1ecbnh c\u0169ng nh\u01b0 kh\u00f4ng c\u00f3 quy\u1ec1n tham d\u1ef1 v\u00e0o vi\u1ec7c g\u00f3p v\u1ed1n nh\u01b0 th\u1ebf n\u00e0o c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

H\u1ed3 s\u01a1 ho\u00e0n to\u00e0n do doanh nghi\u1ec7p t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 quy \u0111\u1ecbnh c\u1ee7a nhi\u1ec1u n\u01b0\u1edbc tr\u00ean th\u1ebf gi\u1edbi c\u0169ng nh\u01b0 v\u1eady (ngo\u00e0i nh\u1eefng l\u0129nh v\u1ef1c nh\u1ea1y c\u1ea3m y\u00eau c\u1ea7u v\u1ed1n ph\u00e1p \u0111\u1ecbnh nh\u01b0 ng\u00e2n h\u00e0ng) n\u00ean kh\u00f4ng th\u1ec3 \u0111\u1ed5 tr\u00e1ch nhi\u1ec7m l\u00ean ph\u00eda S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0”, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0n\u00eau quan \u0111i\u1ec3m.<\/em><\/p>\n

Theo Lu\u1eadt doanh nghi\u1ec7p 2005, doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 \u201cv\u00f4 t\u00ecnh\u201d r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng v\u1ed1n \u1ea3o trong ba n\u0103m \u0111\u1ea7u ti\u00ean khi m\u1edbi th\u00e0nh l\u1eadp c\u00f4ng ty, m\u00e0 mu\u1ed1n x\u1eed l\u00fd c\u0169ng r\u1ea5t kh\u00f3. N\u1ebfu \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ban \u0111\u1ea7u, th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ea1i \u201cv\u00f4 t\u00ecnh\u201d r\u01a1i v\u00e0o t\u00ecnh tr\u1ea1ng t\u0103ng v\u1ed1n kh\u1ed1ng nhi\u1ec1u n\u0103m. Nh\u01b0ng n\u1ebfu ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n b\u1ea5t k\u1ec3 l\u1ea7n n\u00e0o tr\u01b0\u1edbc \u0111\u00f3, m\u00e0 l\u1ea1i t\u0103ng v\u1ed1n nh\u1eefng l\u1ea7n ti\u1ebfp theo th\u00ec doanh nghi\u1ec7p \u0111\u00e3 c\u1ed1 t\u00ecnh ph\u1ea1m ph\u00e1p, gian l\u1eadn. M\u00e0 nhi\u1ec1u l\u1ea7n t\u0103ng v\u1ed1n kh\u1ed1ng n\u1eefa th\u00ec kh\u00f4ng c\u00f2n g\u00ec c\u00f3 th\u1ec3 thanh minh.<\/em><\/p>\n

C\u00f2n theo Lu\u1eadt Doanh nghi\u1ec7p n\u0103m 2014 v\u00e0 2020, doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 duy tr\u00ec v\u1ed1n \u1ea3o trong ba th\u00e1ng \u0111\u1ea7u ti\u00ean, sau \u0111\u00f3 ph\u1ea3i ngay l\u1eadp t\u1ee9c \u0111\u0103ng k\u00fd gi\u1ea3m v\u1ed1n \u0111\u00fang v\u1edbi con s\u1ed1 \u0111\u00e3 th\u1ef1c g\u00f3p. V\u00e0 b\u1ea5t k\u1ec3 l\u1ea7n t\u0103ng v\u1ed1n n\u00e0o sau ba th\u00e1ng \u0111\u00f3 \u0111\u1ec1u kh\u00f4ng c\u00f2n l\u00fd do g\u00ec b\u00e0o ch\u1eefa cho t\u00ecnh tr\u1ea1ng v\u1ed1n \u1ea3o, v\u00ec lu\u1eadt quy \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u0103ng v\u1ed1n sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh d\u1ee9t \u0111i\u1ec3m vi\u1ec7c g\u00f3p v\u1ed1n (b\u00e1n c\u1ed5 ph\u1ea7n)”.<\/em><\/p>\n

Lu\u1eadt s\u01b0<\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a><\/strong><\/em><\/h5>\n

X\u00e9t \u1edf g\u00f3c \u0111\u1ed9 ki\u1ec3m to\u00e1n, tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ni\u00eam y\u1ebft v\u00e0o th\u00e1ng 9\/2016, c\u00f3 th\u1ec3 th\u1ea5y \u1edf b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2015 ph\u00eda Ki\u1ec3m to\u00e1n H\u00e0 N\u1ed9i ch\u1ec9 \u0111\u01b0a ra “l\u01b0u \u00fd v\u1edbi ph\u00eda ng\u01b0\u1eddi \u0111\u1ecdc v\u1ec1 nh\u1eefng kho\u1ea3n u\u1ef7 th\u00e1c b\u1ea5t th\u01b0\u1eddng c\u1ee7a ROS”<\/em>, chi\u1ebfm t\u1edbi 3\/4 t\u00e0i s\u1ea3n c\u1ee7a m\u1ed9t c\u00f4ng ty x\u00e2y d\u1ef1ng.<\/p>\n

C\u00f2n v\u1edbi b\u00e1o c\u00e1o b\u00e1n ni\u00ean 2016, d\u00f9 \u0111\u1ed5i \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n sang ASC th\u00ec ph\u00eda ki\u1ec3m to\u00e1n n\u00e0y c\u0169ng ch\u1ec9 \u0111\u01b0a ra l\u01b0u \u00fd ng\u01b0\u1eddi \u0111\u1ecdc v\u1ec1 18 l\u1ec7nh chuy\u1ec3n ti\u1ec1n \u0111\u1ebfn – \u0111i trong c\u00f9ng ng\u00e0y \u0111\u1ed1i v\u1edbi kho\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a ROS.<\/p>\n

S\u1ef1 b\u1ea5t th\u01b0\u1eddng trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ROS r\u00f5 r\u00e0ng c\u00f3 th\u1ec3 d\u1eabn t\u1edbi \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb khi cho th\u1ea5y c\u00f3 m\u1ed9t s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn hay nghi ng\u1edd trong vi\u1ec7c x\u00e1c minh v\u1ec1 kho\u1ea3n m\u1ee5c v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 nh\u1eefng kho\u1ea3n u\u1ef7 th\u00e1c \u0111\u1ea7u t\u01b0.<\/p>\n

N\u1ebfu c\u00f3 s\u1ef1 xu\u1ea5t hi\u1ec7n \u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh 2015 v\u00e0 b\u00e1n ni\u00ean 2016 th\u00ec ch\u1eafc ch\u1eafn ROS kh\u00f4ng th\u1ec3 ni\u00eam y\u1ebft HOSE theo quy \u0111\u1ecbnh. Do v\u1eady, c\u00e1c nh\u00e0 ph\u00e2n t\u00edch \u0111\u00e3 \u0111\u1eb7t v\u1ea5n \u0111\u1ec1 v\u1ec1 vai tr\u00f2 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n, v\u1ed1n \u0111\u01b0\u1ee3c xem nh\u01b0 m\u1ed9t th\u00e0nh vi\u00ean gi\u00e1m s\u00e1t th\u1ecb tr\u01b0\u1eddng\u00a0\u0111\u1ed9c l\u1eadp c\u1ea7n c\u00f3 quy \u0111\u1ecbnh ch\u1eb7t h\u01a1n.<\/p>\n

M\u1ed9t trong c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd ni\u00eam y\u1ebft HOSE trong hai n\u0103m g\u1ea7n nh\u1ea5t ph\u1ea3i \u0111\u00e1p \u1ee9ng:<\/h5>\n

“\u00dd ki\u1ebfn ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i th\u1ec3 hi\u1ec7n ch\u1ea5p nh\u1eadn to\u00e0n b\u1ed9. Tr\u01b0\u1eddng h\u1ee3p \u00fd ki\u1ebfn ki\u1ec3m to\u00e1n l\u00e0 ch\u1ea5p nh\u1eadn c\u00f3 ngo\u1ea1i tr\u1eeb th\u00ec kho\u1ea3n ngo\u1ea1i tr\u1eeb kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n ngo\u1ea1i tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c: v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 g\u00f3p v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu kh\u00e1c nh\u01b0: ti\u1ec1n m\u1eb7t, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00e1c kho\u1ea3n ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 kho\u1ea3n ngo\u1ea1i tr\u1eeb do kh\u00f4ng h\u1ee3p nh\u1ea5t c\u00f4ng ty con”.<\/em><\/p>\n

Tr\u00edch Quy\u1ebft \u0111\u1ecbnh 346\/Q\u0110-SGDHCM ban h\u00e0nh ng\u00e0y 23\/8\/2016 v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n t\u1ea1i S\u1edf giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh<\/p>\n

\u0110\u1ea1i di\u1ec7n m\u1ed9t \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n c\u00f3 nhi\u1ec1u n\u0103m kinh nghi\u1ec7m chia s\u1ebb:\u00a0“<\/em>Ngo\u00e0i c\u00e1c nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0111i\u1ec1u 8 Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp 2011, c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean c\u00f2n tu\u00e2n theo m\u1ed9t nguy\u00ean t\u1eafc ng\u1ea7m \u0111\u1ecbnh l\u00e0 nguy\u00ean t\u1eafc \u201cc\u00e2n b\u1eb1ng\u201d, ngh\u0129a l\u00e0 v\u1eeba th\u1ecfa m\u00e3n \u0111\u01b0\u1ee3c c\u00e1c y\u00eau c\u1ea7u c\u1ee7a ban l\u00e3nh \u0111\u1ea1o nh\u01b0ng v\u1eeba b\u1ea3o v\u1ec7 \u0111\u01b0\u1ee3c c\u00f4ng ty ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a ROS, C\u00f4ng ty TNHH Ki\u1ec3m to\u00e1n v\u00e0 K\u1ebf to\u00e1n H\u00e0 N\u1ed9i \u0111\u00e3 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc n\u00e0y khi ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0ng c\u00f3 l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ecdc. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ki\u1ec3m to\u00e1n 2015 c\u1ee7a ROS, ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 l\u01b0u \u00fd ng\u01b0\u1eddi \u0111\u1ecdc v\u1ec1 v\u1ea5n \u0111\u1ec1 \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 c\u1ee7a ROS cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1edbi s\u1ed1 ti\u1ec1n g\u1ea7n 3.333 t\u1ef7, ngh\u0129a l\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u1ea5y s\u1ef1 m\u1eadp m\u1edd nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ef1 m\u1eadp m\u1edd n\u00ean c\u00f3 \u0111\u01b0a ra l\u01b0u \u00fd cho ng\u01b0\u1eddi \u0111\u1ecdc”.<\/p>\n

Ch\u00ednh nguy\u00ean t\u1eafc “c\u00e2n b\u1eb1ng” \u0111\u00e3 gi\u00fap gi\u1ea3m thi\u1ec3u r\u1ee7i ro c\u1ee7a ph\u00eda ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 h\u00e0i ho\u00e0 l\u1ee3i \u00edch v\u1edbi doanh nghi\u1ec7p b\u1eb1ng vi\u1ec7c th\u1ec3 hi\u1ec7n qua nh\u1eefng “l\u01b0u \u00fd v\u1edbi ng\u01b0\u1eddi \u0111\u1ecdc”, “v\u1ea5n \u0111\u1ec1 c\u1ea7n nh\u1ea5n m\u1ea1nh” thay v\u00ec m\u1ed9t “\u00fd ki\u1ebfn ngo\u1ea1i tr\u1eeb” hay “\u00fd ki\u1ebfn kh\u00f4ng ch\u1ea5p nh\u1eadn” v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ROS, g\u00f3p ph\u1ea7n gi\u00fap doanh nghi\u1ec7p l\u00e0m \u0111\u1eb9p b\u00e1o c\u00e1o, “d\u1ecdn \u0111\u01b0\u1eddng” ni\u00eam y\u1ebft HOSE.<\/p>\n

Ti\u1ebfp \u0111\u1ebfn, doanh nghi\u1ec7p mu\u1ed1n l\u00ean ni\u00eam y\u1ebft ph\u1ea3i th\u00f4ng qua HOSE v\u00e0 sau \u0111\u00f3 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a U\u1ef7 ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc (UBCKNN). V\u00ec sao ROS c\u00f3 th\u1ec3 tr\u00f3t l\u1ecdt l\u00ean HOSE – n\u01a1i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 th\u1ecb tr\u01b0\u1eddng cao c\u1ea5p, th\u1ecb tr\u01b0\u1eddng c\u1ee7a l\u00f2ng tin, li\u00ean quan \u0111\u1ebfn d\u00f2ng m\u00e1u c\u1ee7a n\u1ec1n kinh t\u1ebf v\u1edbi nh\u1eefng quy \u0111\u1ecbnh kh\u1eaft khe c\u0169ng l\u00e0 m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n \u0111\u01a1n v\u1ecb tr\u1ea3 l\u1eddi.<\/p>\n

Ch\u1eb3ng h\u1ea1n, mu\u1ed1n ni\u00eam y\u1ebft tr\u00ean HOSE, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u 120 t\u1ef7 theo quy \u0111\u1ecbnh v\u00e0 n\u1ebfu \u0111\u00e3 bu\u1ed9c ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec nh\u1eefng v\u1ea5n \u0111\u1ec1 ki\u1ec3m to\u00e1n l\u01b0u \u00fd v\u1ec1 kho\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a ROS kh\u00f4ng th\u1ec3 n\u1eb1m ngo\u00e0i con m\u1eaft c\u1ee7a s\u1edf n\u00e0y.<\/p>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ec3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp x\u00fac v\u1edbi s\u1ed5 s\u00e1ch c\u1ee7a doanh nghi\u1ec7p n\u00ean kh\u00f4ng th\u1ec3 t\u1ef1 x\u00e1c minh ch\u00ednh x\u00e1c nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a ROS v\u00e0 vi\u1ec7c ROS l\u00ean s\u00e0n HOSE m\u1eb7c \u0111\u1ecbnh khi\u1ebfn nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 tin t\u01b0\u1edfng v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 nh\u1eefng h\u00e0nh lang ph\u00e1p l\u00fd \u0111\u1eb7t ra c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0y. Vi\u1ec7c ROS \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft \u0111\u00e3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u00ednh \u00f4ng Tr\u1ecbnh V\u0103n Quy\u1ebft c\u00f9ng c\u00e1c c\u00e1c nh\u00e2n kh\u00e1c c\u00f3 th\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0.<\/p>\n

Trong th\u00f4ng c\u00e1o ph\u00e1t \u0111i v\u00e0i ng\u00e0y tr\u01b0\u1edbc, UBCKNN l\u1ea1i cho r\u1eb1ng “ho\u1ea1t \u0111\u1ed9ng ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu t\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a ROS kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang tr\u01b0\u1edbc khi ni\u00eam y\u1ebft c\u1ed5 phi\u1ebfu tr\u00ean s\u00e0n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p”.<\/p>\n

“C\u00e1c doanh nghi\u1ec7p n\u00e0y \u0111\u1ec1u th\u1ef1c hi\u1ec7n t\u0103ng v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh thu\u1ed9c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0; \u0111\u1ed3ng th\u1eddi, kh\u00f4ng thu\u1ed9c s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n v\u00e0 kh\u00f4ng ch\u1ecbu qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t c\u1ee7a \u1ee6y ban Ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh”, UBCKNN n\u00eau r\u00f5.<\/p>\n

\"Doanh

Di\u1ec5n bi\u1ebfn gi\u00e1 c\u1ed5 phi\u1ebfu ROS k\u1ec3 t\u1eeb khi ni\u00eam y\u1ebft t\u1edbi nay (theo th\u1ecb gi\u00e1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh sau ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu). N\u1ebfu t\u00ednh gi\u00e1 ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh th\u00ec m\u1ee9c gi\u00e1 cao nh\u1ea5t c\u1ee7a c\u1ed5 phi\u1ebfu ROS \u0111\u1ea1t 214.000 \u0111\u1ed3ng\/cp k\u1ebft phi\u00ean 3\/11\/2017. (Ngu\u1ed3n:\u00a0TradingView).<\/p><\/div>\n

D\u00f9 v\u1ea5n \u0111\u1ec1 t\u0103ng v\u1ed1n \u1ea3o x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ni\u00eam y\u1ebft nh\u01b0ng m\u1ed9t khi doanh nghi\u1ec7p ni\u00eam y\u1ebft ph\u1ea3i th\u00f4ng qua HOSE v\u00e0 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a UBCKNN. V\u00ec v\u1eady, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/span><\/a>\u00a0cho r\u1eb1ng hai c\u01a1 quan n\u00e0y ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh r\u00f5 h\u01a1n. “N\u1ebfu m\u1edf r\u1ed9ng ra th\u00ec c\u00f3 th\u1ec3 li\u00ean quan t\u1edbi c\u1ea3 b\u00ean thu\u1ebf, ng\u00e2n h\u00e0ng (n\u1ebfu c\u00f3 qu\u00e1 tr\u00ecnh c\u1ea5p t\u00edn d\u1ee5ng)”, Lu\u1eadt s\u01b0 \u0111\u00e1nh gi\u00e1<\/em><\/p>\n

Ho\u00e0ng Ki\u1ec1u<\/strong><\/h5>\n

———–<\/em><\/strong><\/p>\n

VietnamBiz (Doanh nghi\u1ec7p) 30-8-2022:<\/em><\/strong><\/p>\n

https:\/\/vietnambiz.vn\/doanh-nghiep-tang-von-ao-truoc-khi-len-san-qua-bong-trach-nhiem-thuoc-ve-ai-2022829114527866.htm<\/a><\/em><\/p>\n

(522\/2.328)<\/em>","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p t\u0103ng v\u1ed1n \u1ea3o tr\u01b0\u1edbc khi l\u00ean s\u00e0n: ‘Qu\u1ea3 b\u00f3ng’ tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 ai? (VNB) – M\u1ed9t th\u1ecb tr\u01b0\u1eddng ph\u00e1t tri\u1ec3n t\u1ed1t v\u00e0 b\u1ec1n v\u1eefng c\u1ea7n d\u1ef1a tr\u00ean m\u1ed9t nh\u00e2n t\u1ed1 c\u1ed1t l\u00f5i l\u00e0 ni\u1ec1m tin c\u1ee7a gi\u1edbi \u0111\u1ea7u t\u01b0 v\u00e0 ni\u1ec1m tin n\u00e0y ch\u1ec9 c\u00f3 th\u1ec3 c\u00f3 n\u1ebfu TTCK th\u1ef1c s\u1ef1 c\u00f4ng […]<\/p>\n","protected":false},"author":1,"featured_media":33852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[39,40,37,41,34,38],"class_list":["post-33851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media","tag-cong-ty-luat-anvi","tag-dich-vu-phap-ly","tag-kinh-doanh-sanh-luat","tag-luat-su-chung-khoan","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"\n3.852. 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