ĐÁNH GIÁ HIỆU QUẢ KINH tế của các TRANG TRẠI TRÊN địa bàn xã TRUNG TRẠCH, HUYỆN bố TRẠCH, TỈNH QUẢNG BÌNH

TRƯỜNG ĐẠI HỌC KINH TẾ HUẾ
KHOA KINH TẾ PHÁT TRIỂN

BÁO CÁO THỰC TẬP GIÁO TRÌNH
Đề Tài
ĐÁNH GIÁ HIỆU QUẢ KINH TẾ CỦA CÁC TRANG TRẠI
TRÊN ĐỊA BÀN XÃ TRUNG TRẠCH, HUYỆN BỐ TRẠCH,
TỈNH QUẢNG BÌNH
Huế, tháng 9/2012
MỤC LỤC
1
Phần I: ĐẶT VẤN ĐỀ
1. 
2. 
3. 
4.  
Phần II: NỘI DUNG NGHIÊN CỨU
!"#$%&'()*&+,+-&.,&'/"0&!1)
1.1. Cơ sở lý luận: 6
1.1.1 23 4456447
1.1.2 $89:447
1.1.3 !63;<==4;44>
1.1.4 2&3 =/3?@3AB6C
1.2 Cơ sở thực tiển: 10
1.2.1 $<<4;44D+3& EF
1.2.2 $<<4;444:G=9H$4$4EI
!""#.J&/'"J/"K)()LM/N&/$O*&'$OP"$O0&.Q*
RS&TU$O)&'$OP!/5/)VK&RW$OP!/5$X&/()L&'RN&/
2.1 Đặc điểm địa bàn nghiên cứu 12
IEE.63EI
IEEE+:48:YZEI

IEEI.:<E[
IEE[.6368\]^E[
IEI.636#9H_E
2.2 Tình hình phát triển mô hình trang trại trên địa bàn xã Trung Trạch
IIE(] `=<<abcdY44E7
2
IIEE(] `5c38=<<abcE7
IIEI$<<abcYe_ffffffffffffffff E7
IIE[+?aB944Eg
III$<<aB9=aBh 44
IIIE$<<aB9Eg
IIII$<<aBh E>
2.3 Phân tích Kết quả và hiệu quả sản xuất 19
IIE6ABaB96ce44EC
I[I/3AB644IF

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$OP"$O0&.Q*RS&TU$O)&'$OP!/
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[IIE
!"+#2o$p)q&+S2"o&&'/Q
4.1 Kết Luận 23
4.2 Kiến Nghị 23
IE.?r8A]I[
II.?r44I
3
PHẦN I. ĐẶT VẤN ĐỀ
1. Sự cần thiết của vấn đề nghiên cứu
sr]44t]Y=44<u r4;H
;34v4w8244nxh]A4<];y

6`3=``zer^{4|aB9=e5
e4}aB9\45ee`3G`aB
4;4;644n^?_94?d4|56
 c38ee5B3 `4~a5d~]_
•Y•?Yr4ec€;e4;`5Y€ 53
$4:G=]3R?$4644]4;c=•
6AB•H;3Y=€? r4e`3=``5n
84e];c:€]4d5\`56`35`
`@er9H4e]3R?456449H$4$4
4e~AH4;6 5=]=nYe<44<
=rA] `Yr=Ye<6.
$]a<==e_444e<4
=4c5Y‚6n6^ ‚?5‚G3Y=:4~
aBh 44ƒ6 ^=3AB6
Ye.;644a4D= 9H5n
4;G•`3``5„3AB6e„GBe3a
 `4~5€e\e~c€5x8A]=~c€n

…
<x†53AB?r36 ^4;6
:RD\]x`==‡
“Đánh giá hiệu quả kinh tế của các trang trại ở xã Trung Trạch -Huyện Bố
Trạch- tỉnh Quang Bình”
2. Mục tiêu nghiên cứu
#$< ;A] `=<<abcdYt5Ye_5?u
44D9H$4$45]3R?$45$@(BR<
#€853AB6444:G=9H5d~
3 ^•6;€e3AB644^`
D:44e•^ r
#.9 _a?B}•;h] a4;aB9

44
4
3. phạm vi nghiên cứu
 _c‡.=@44;5<<aB
96ce44_9H$4$4
 6`‡.=@4e:r=89H$4
$4=E>444>`9H
 ~‡$\a?Y3;€8<<aB96ce
4e^ IFEE
4. phương pháp nghiên cứu
 Điều tra chọn mẫu
- ˆY•Ye ƒ‡E>44
- | ƒ‡$\ca•44n4:G=]35
Y|•44HeaBh =n=nA] `?DB
>`4:G=9H
 Phương pháp thu thập số liệu thứ cấp
#$\a?Y39H`AGeey6^ a?Y3?6
Y4•5c€a?5aD9H
#!=Y3YAa4;Ye<44
#$\`4Ge= "z4z5Y\^5=
 Phương pháp thu thập số liệu sơ cấp
#‰4xze4IF44ze ƒbc
4na ;44€8=4e_aB956
AB=•6n6^Šr4;44
#(a:IF44e_aB95A] `445A]
e=abcdY
 Phương pháp xử lý số liệu
ˆ4a?Y3\•=TbYZa?Y3G‹  Œ9zY
/•&""&Ž"ˆ)&'&'/"0&!1)
!"‡$%&'()*&+,+-&.,&'/"0&!1)

1.1 Cơ sở lý luận
1.1.1 Khái niệm Trang Trại và kinh tế Trang Trại
5
!^=e63 r=+3& 3]54e6n
63 h 445$y`6e4‹ _44B_
‚; a‡
 _Y=5nA] `c38?aer 4G<6_:
5r„=aB9;4d4|^`5Y€
3
 /Y=5nabcYe_Y= ~9]5„IYe_•^ 5Ye_
~<A]y=Ye_~9]
 RY=544Y=~n6563 `5Y€53
 R?Y=5Y]aB9=nY= r8=n\•4_aer 4
G<:
!^=e‚445n;6A‡
"Trang trại là một tổ chức kinh tế cơ sở lấy hoạt động sản xuất nông, lâm, ngư nghiệp
làm mục đích sản xuất kinh doanh chính, trong đó có kết hợp thêm ngành nghề, dịch vụ
phi nông nghiệp của các thành phần kinh tế khác nhau trong nông thôn, được hình
thành chủ yếu trên cơ sở kinh tế nông hộ, có quy mô sản xuất, thu nhập, giá trị và tỷ
suất hàng hoá cao vượt trội kinh tế nông hộ, có năng lực tổ chức quản lý và ứng dụng
các tiến bộ khoa học công nghệ mới vào hoạt động sản xuất kinh doanh mang lại hiệu
qủa kinh tế cao, hoạt động tự chủ và luôn gắn với thị trường".
244Y= _63 G;3 _y;Ged  ?A3•
]?==64ee_aB96ce44
1.1.2 Tiêu chí xác định trang trại
!^ze`a?Ig•IFEE•$$#R&&$&&=]E[•F•IFEER_&`
3=4;&``A]:8=]\
6$4$4‡
“ !€5_<aB9`35Y€ 35`4d]aB
h644B‰ H63a‡

E.?raD4d4|5`4d{aB5aB9y•B‡
u!nc384 5?;‡
#[5E?r}.`& R_=.dG‹`!bpe•
#I5E?r@wY
Gu'4:aBY•=ngFF43d•^ 
6
I.?raD^`B4:aBY•=n„EFFF43d•^
4DY5d~‰ H63A] `=a‡
!^`ax‡4€5Gw5f•^`aaB5Y]a•n~9]„IF
e4DY•^`Y]:n~9]„Fe4DY•4~•nB^
`aaB=Y]:<3?6e•8a‡A]yze{Y3
I5e:G‹EeaaB=•Y
G!^`ax‡Y•5c5f•^`aaB?rY•n~9]„[F
e4DY5?rc5„„EFFe4DY•^`:?rY•n~9]
„EFFe4DYt6`6;Y•a•u5c„:„[FFe4DY•4~•nB
^`aaB=Y]:<3?6e•8a‡A]yze
{Y3[e:G‹EeaaB=•Y
!^` ‡.?r=5:f:‡n~9]„FFFe4DY
t6`8a?ecrg=]yu•?r=5:f‘t4h 5e
?fun~9]„IFFFe4DY•4~•nB^`‘=Y]:
<3?6e•8a‡A]yze{Y3I5eaaB=•
Y
c.?raD^`Yeax5 <8;9:6
44Y=4:aBY•=n„EFFF43d•^ 4DY
[.?raDaB9Y€ 3Bnc38?;[E=4:aBY•
=nG<A€FF43d•^ 4DY’
 phân biệt những điểm khác nhau giữa kinh tế trang trại và kinh tế hộ
Bảng 1: So sánh kinh tế trang trại và kinh tế hộ
7
1.1.3Điều kiện hình thành và phát triển kinh tế trang trại

 Các điều kiện về môi trường và pháp lý:
#!na_8=}•&=r
#!nA“4_=8a;\44_
#!na”4•`3G
#!na4;:654rY=e`5{Y•
#!nA]ey;4;69H_
#!na4;:<Y664ee_aB9
`5Y€ 53
#!n `4~YZ\Y•e444~=4;
 Các điều kiện đối với trang trại và chủ trang trại
#!44BY=~nZ8A]€ Y= =„`5Y€ 5
#!44Bn8Y“:63 aB9548=^
YyaB96ce
#!na\4:A] `]?aB94rY=4_=
?
#(BYZaB96ce44Bc4aDe=€8
6ce
1.1.4 Hệ thống chỉ tiêu đánh giá hiệu quả kinh tế
 Khái niệm hiệu quả kinh tế
8
$8 244 2_
 B9=e B9x
pe_ $Ye_ pe_<
(BYZ !nABYZ5ne5n8
Y“
!_4D
(] ` ˆ38Yr5?Yr5=e
\4
(] `aB9‰
!_ !re53e $`

2Y\ }•r6aB9
4;e
}•raB9
‰
!n4A; 63AB6
…
xn;
n3AB6Y= _ 4}65nYA4r
aB9=nc:=rB 4}5A]Y\66‚6
3AB6ŠY= _ 4}6B ‚Y•e
_65nB•_dY4eA•aB96ce
$4e6dY4n5=n9^_=]=^=
c5€e3AB6Y= _96AaB9
!;?r=`353AB6•;Y= ?Aaea
rY•3ABe •=Y•8G‰44e _~:
 _aB9:5] _€]4d5 _eax=en
•4eAaea?•=e=44e63aB9
6563569^_=aB9=en
/3?@6AB
- $y4:aB9t'lu‡Y=@G;3e=G_6AB YeG=
e`c€~:54e _6eB•8G‹aBY•
YeaBh €r
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+*–'l˜"!
'l‡4:aB9
"!‡84!84Y= _G_\=y4:aB

9Ged e=G_8~9]\t6`6;6e$!.u=
8c:taBh \=\u•abc;aB94aB
h \=c:6ce34e _~6™:~
Y= _^ Red ‡
š!8\‡p=8ce_<G‰46`Ae_c:
5Ged 8?5^^`53^5Y35?5r5
4:`Ye_54‘ ‰•€Gy4e^ f
š!8c:Y=8Ae_c:5Ged ‡$Ye
_58x]5r8\B8]4]ABe584BYH
]58c:6f
9
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#'4:aBh 8eEd8t'l•"!u‡!@=]eGEd
84e4•Ged4:aB9
#p•\8eEd8t+*•"!u‡!@=]eG _
d84< YGed4:^ 
#+*•'l‡!@=]eGEd4:aB9•<nGe
d4:^
1.2 Cơ sở thực tiễn
EIE$<<4;44D+3&
4;644t2$$$uY=4A=Y€c=.B=
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A]F[•IFFF•&(#!=]I#I#IFFF!84;2$$$5rH9
3=]= `<44 Y3AB6e5e`^3
Y= e=4^ =Ye_5\c?c38 ‚r=5n
8=eA4<_\r
$4e•^ €]5644D+3& 4;a?Y•=
D4_A] `&^ IFFE5+3&  r@n7Fg>44<
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t&&›$&$u58•^ IFFC5Brn6eBEFEFI445G<A€

”@nI[>I445]\4D.dG‹a`!bpe5 .`
& R_5& $4R_=.dG‹a`/d$„^ IFFF]5 ”^ ^
 6eB>7FF44&•:nA“`5Y€ 3=
c38 ‚rabc5]}6^_5<2$$$4;

Bảng 2. : Số trang trại phân theo ngành hoạt động và phân theo địa phương trong
cả nước
10
Tiêu chí
TT
trồng
cây
hàng
năm
TT
trồng
cây lâu
năm
TT
chăn
nuôi
TT nuôi
trồng
thủy sản
Tổng số
.dR‹`/d [II II[[I E[7E [7> EEC>7
.`R† [II 7I[ [EC IC>I EE[[I
$€]R† EE7 EE77 I EFC FI
R†$4R_ EE  g7 EF Eg
ˆ]/B&$4R_ 7>I E7II EIF7 gCg EICC

$€]&] E>F C>> 7E7 I77 gFgF
.`& R_ EICF C[F gE 7[ >>
.dR‹`!bpe IFF> Cg[I IF [Eg> II[g
$y!_ gF[7 I[> Ig 7[I Eg>FE
( Nguồn : Tổng cục thống kê năm 2010)
$8^ IFEF}.`R†nEE[[I445 7œ•}$€]R†n
FI445 [EIœ•}.dR‹`/dnEEC>7445 
7>FIœ•}ˆ]/B$4nE[E7445 Fgœ•}$€]&]
11
ngFgF445 FIœ•}.`& R_n>>445 >Eœ•
}.dR‹`!bpenII[g445 EI>œ
+A] `c38 ”44Drze4?6e]‡
44crE Eœ•„E# I>œ5„#EF [œ5„EF#IF
 œ=4F [œ
&e=3nY= =e4454;644D+3
& 4e•^ A^BA]3Y ”eFFFFYe_Y= 
~9]=IFFFFYe_Y= ze~ ~D``$y
a??]_4;644r8Y=Ig[F5>{d5\
^ „e_644Y=EF[I57{d&e=44
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•
nn6;=e3GBe3 `4~a5€e_z
4„„IIœYI>œ244^6ž4w <46†
}6‡dx5dG‹5zG;
1.2.3 $<<4;444:G=9H$4$4
TH$4$4Y= _4e•TH4; 644]3R?
$4$44 ”_Y=YŸY`•A€ GDTH5„n
44;44•4~;”4•~c€58c•4<
”4•? D4_A] `aB9_s ”_n44<644
n4we4e6_

$zea?Y3?6)R&ˆ9H8^ IFEE54:G=9HnI$445
4ennIYe<448Y=44^`y•=44^
`Y•=
(] `44Šc5Ged  ‰54G<=Yr5] 
‰=4G< Yr$}]=eA] `=6B^\d? =
”_<abc`3e]&\]Yr`3 = ”
_44abcw`a5=abc€YY=_t4„4~•
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2.1 Đặc điểm địa bàn nghiên cứu
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IEEE+:48:YZ
12
$4$4Y= _9HdG‹‹ D8.`& ]3R?$45
4€ ]3#:4/e=pHeE6 ze~ G]5n:r=8
r9H‡
8.`G;.`
8$€]:4/e=pHe
8& 9H.$4
8R†9H.d$4
$e=9Hn>`Y= [}85nY=}.`R†5}$4.`5}
$“TH$4$4nc38EEEI6 I5 F5œyc38e=]3
2.1.1.2 Địa hình, đất đai
$4$4Y= _9H‹ 4€ ]3R?$45:<YwBe4Š5
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G3Y==^`Y•:
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r3€ €]4d
2.1.1.3 Điều kiện khí hậu, thủy văn
TH$4$4_]3R?$4@(BR<‹ 4e}68\
c]B $45:BD68\];• & ˜R†5
n;4Y=  }8‡
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Y=75gn=]3_Yr[C !'n$€]& 6`n€]
 4|
13
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#p• =^ ?e5 €?6`5>5C5EF
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#Ja=_h ‡
?=]†4e^ e„gI#IFF=]54e6eB
2.1.1 .636#9H_
Bảng 3: Tình hình phát triển kinh tế - xã hội của xã qua 5 năm (2007- 2011)
ĐVT: tỷ đồng
Năm
Chỉ tiêu
Năm
2007
Năm
2008
Năm
2009

Năm
2010
Năm
2011
So sánh %
2008/
2007
2009/
2008
2010/
2009
2011/
2010
Tổng giá trị sản xuất
34,81
2
40,215 45,780 48,207 55,003 115,5 113,8 105,3 114,1
1. Gía trị SXNN 9,232 10,759 16,106 14,925 19,251 116,5 149,7 92,7 129,0
EE$4d4| I5gEF [57gC 5I> 5FF7 5C7g E[5> EE5g EEg5 EEC5I
EI^` 5gg 5>F7 75gI> g5[F[ EF5FF EFF57 EF EF>5 EI5
E[`4d]aB F5CF F5C> [5g>F E5[E E5F E775> [>5E [5g EEg5I
E€]!&˜$˜€]^
AB
E5Eg E5ICF E5[F E5[FI E5[ EEE5 EF[5C Cg5I EF[5I
2. giá trị dịch vụ buôn bán
18,83
5
20,582 18,789 21,853 23,651 109,3 91,3 116,3 108,2
3. thu khác 6,745 8,874 10.885 11,429 12,100 131,4 122,7 105,0 105,8
14

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^ 4r=c=ey:$y4:aB94ee=9HY^A
^ 5^ IFFg[>EI43d•^ IFEEFF[43d5^IFECE
43daer^ IFFgt^>œu$?_^4D6 
e=y:5^ IFF>aer^ IFFg^E5Iœ5^ IFFCaer^ IFF>^
E[5>œ5^ IFEFaerIFFC^5[œ
+`3‡'4:aBh =4d4|^ IFFgY=IgEF43d5
 I57gœ4ey4:aBh `3^ IFEEY=C7g43
d5 [œ4ey4:aBh `3$?_^4:aBh
4d4|^ IFEE5IFEF5IFFC?_^^ IFFg+4:]3?5
4:aBh 4d4|^ IFEEaerIFEF^C43d5IFF>aer^ IFFg
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?^ IFF>aer^ IFFg^I>5Cœ5^ IFFCaer^ IFF>^
EI577œ
'4:aBh =^`^ IFFgY=EC43d5 g5[[œ4e
y4:aBh =`3^ IFEEY=EFF43d5
 5Fœ4ey4:aBh =`3.=]‰9H
$4$4A€ 5x4|4;=^`
'4:aBh `4d]aB  _@Y3‰44:aBh 
=`3<4:=]aB^A^
'4:aBh „=c:^ IFF>aer^ IFFg^IE7g43
d5^EE5ggœ5^ IFFCaer^ IFF>YB EgC[43d5B
>5gEœ^ IFEF5IFEE4:=c:^ˆe•_6ceH
];y 86cea`4d]aBHna]y6;
4e=n4
&d6]Y=•~Y= ^9b5„GBe; 5
4•5Y^ IFFC^aer^ IFF>Y=IFEE43d5
^II577œ
15
29H4e•^ A^4D6e5?_^4D^ ae

$n Y569HA^ <nac:];zer
85{4|=`3ƒ^= Yraer{4|
=6
2.2 Tình hình phát triển mô hình trang trại trên địa bàn xã Trung Trạch
IIA] `=<<abcdY44
2.2.1.1 Quy mô, diện tích và tình hình sử dụng đất đai
&dYY=4A4|=6`;D ”44$4e
`35Y=Y3aB9‚G35]=6`;]•
$4e4d4|5Y=Y3Ye_„Y=?•Ye_&\]5
„nBD4„nBDe_^`
`_Rr=e~6™!&/˜/./`3``53 ]
nG:e_aB9`3•]ceYe_
ˆ=eGB]544nc38„FI a?Y•
Yr544nc384 a?Y•‰@nI445wY
44nc38‹ 4e6eB„I
2.2.1.2 Tình hình sử dụng lao động
pe_Y= _4e[]?eA4<aB9=Y=]?•4wA]
:pe_nA]:3ABaB96ce5abc3AB
dY3n _•YZ]6`£&<=eA] `Ye_54<_
Ye_58aH_?rYe_n;\G<<aB9
6ce _DaDaB96ce$4e~aB93]5:3aB
9Hc ] nr=_n5Ye_ƒn4wA]
16
:cenYe_B•=ee=€eABYZaeen3ABY=
G=eA4| =•:6ceBBA]
(4<<abcYe_44D9H$4$4pe
_•abc]Y=Ye€`<4ea?A4<aB9
&e=4=eee; Ye_< ‰e=54B
Y•ze=]`?Y•Ye_G<A€4e ”44„I#[
~.‚; Ye_D€]Y=A=ee54<_^n56`n•

dYe_]_H_5•:
(] _44‰5Ye_4e<Y=]5Ye_ r<
A=ee56`n•de]•Ye_4e44‰4<_
5nYrBA]`^3Y= D:
2.2.1.3 Vốn sản xuất của các trang trại
+?„Id5?n=?]„&€=8ae‚€=$

+?n<•~c€abc~9]5]Ye?=]4
=8+?]„&€=8arYHaa¤\Y•e~c€5
]44D ”_<_46n\r6eB?]=]
GD _a?63]6n6^5}r ?A3•~]=&€
8cTH
III$<<aB9=aBh 44
2.2.2.1 Tình hình sản xuất
&^YaB944•BA]?aB9]‡
(] `4454<_^n=ABYZ56B^c6e|6“\5Ye
_•abc5Y3aB9fY=]?A]:3ABaBa
 _44(44E>44544nA]
`„=‰„FeEFaB9ze `<+*!]+*!O!
44~^`Y•~=Y•a:4enY•aY=]5
4G< ”449d‹^ 6eBEFF#IFFe!~Y=
4`5¡5 ¢5]5•B _Y^ \c ‚r65
”YB6eBEIe5c38 ”dnA] `64
G<6eB[#ae5 ”^ BEY6eB><e&e=44
4Š^`=55GwrA] `‰5!44~Y=
G`c€54<_^n~cen34A]:aB96
17
cec=e63Y=]$4eaB9A4|Y=B
GaB9<£B9=e£aB9e£+=aB9Ge£!
444A]:c463 =`:4~6`9

=dY3nn _GB6e;$4eABYZ<€
eaya;]=e63 54eE>44<@
n44`]¥^RdY=neaya;2B^c ]
nr=eaB9w‰Y‘ ]35 ]G r= _a? ]
n`a6&<43G: ] nƒdG_53=
6e|4eaB9!44ƒc6e|6“\5
]c=e63 =
ˆ4<<44aear844=r
<44D9H$44ƒh445aB9h]
zer=n€c46 =\cY=8n _
6e6ce;5dYabcw  x=58G
•e
2.2.2.2 Tình hình tiêu thụ sản phẩm
$4eaB96ce:4~4eaBh  _]?aA
4|5BD4YrA]:6cenBA]G=e5aB9
e£BDce5^]B A] `4458y:aB
96ce.4444Y=]3R?$4= _a?:
Y\\/<GaBh `AY \=
G4B4„•A•D:'B•‰\•Y=
44=`AB:4~$:4~4??=y
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2.3 Phân tích Kết quả và hiệu quả sản xuất
18
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E'4:aB9
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^`Y•=e44y•5]<3AB4

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'4:^84 _d88e44^`Y•=
Šeaer44^`y•5 \]•IYe<4
4<44^`Y•=n3ABabc84e4
4^`y•. R<A€G‰4 _d8\=c:
•F5>d4:^
20
'4:aB984 _d4:^G<A€F5[gYn
ŸY= _d4:aB95e4•F5[gd4:^!;5
4:aB984 _d4:^44^`y•Y=
F5E544^`Y•=Y=F57F
!/ij&'"""#!J!'"L"/J&k&'!*l/"K)()L!m*M/N&/$O*&'
$OP"$O0&.Q*RS&TU$O)&'$OP!/
3.1 khó khăn
#ˆ38c=e445]ee59=
9‡.€]Y=6n6^e44^`3]5Yr
44Y=44^`Y•š6•‰n
9H6`•5n<nY=•}ee5
959`c€
#&]?;9€]c544Y=4Yr+\]
8a?]4:G=ƒ}•rYe<
6=] _<44n€544
•ay‰6n]?;aB9.=]HY= BD
e_444Yr
- $4<_ABYZ=yaB945Yr44AYr=e
e5] `53ABYZ56ce56e|56“\ˆen3
=5yaB96ce]c=e63 
- $4<_Ye_5;G6“\^`‚6n
6^6\`G:G3
#~68\G~c:G3ax5 ={ Y9B]45

4e644Y_w444^`
ax5 544{aBG:3=‚6n6^2`nad
G_53?e=9bYZrBŠ•G39bYZrB5
BY=]€8`¥  `4~3]644
4;
3.2 Giải pháp
21
#&€e6e~^`8=]
Y=‹ 4G:e`c€•66“\^`
#$yYr\5rcƒ6“\;^`5x]
wc:G3`~5=Y35]4]\_;~
c€\=c6“\];e=e^`
#'B?‡
2€|?Y=4A4|nBD46ABaB
9^`ˆe\]5]35@n8a;x44
\Y•4e3Y|?\`‡6]6839€]c
44?&=r4:G=9H;?e44
D:544•A]Y|?\`< rB GBe
•{Y3??e
#'Bx]‡
š/rcƒ44w4„c:G353?A]4<
3awG356b4}d4zex:6™56]68
449€]c Gea
š$\x];_n;_36:~=4:
G3`~e\`
#.y r8ae]8c‡^<e]4
5c=5G‹=aB<=a5YceY6}
•€==44^`\4
#%:= D4_:4~
š!^`445aB96?Y•=eYrn:4~

y:5G•<\]n8a9€]caD
G5 y$^~6; 4Y•aBh 5Y•^^
`5633ax]53ae=h 
š$^~:4~e~`c€A3
`x
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22
4.1 Kết luận
$„•6AB45n;4 _a?6Y\<<
4;44D9H$4$4a‡
- !44e•aY6•4;44ra<=
}aB9\4=:r4;B}!}rn53
e5e55]\A]abc5]
\44e443\ 644
]€ =eaB9
- !Y•aBh „44eG4:4~~5
a4]5aB9_53AB
#pe_]Y=Ye_<= E#IYe_e=4<
_Ye_w/n66“\^`=6
ABYZ
#$<<aB9=aBh 44^`
š!44^`4:G=]3aB96ceYe
\`yGY=Gw5=5Y•5:5f\4]Y=^`Y•
=
š2B^8~c€4r•G_:4~w
]56•<`56B__<GY”5^^`Ye
=6`y:
#/3AB644^`‡443AB6

4.2 Kiến nghị

IE.?r8A]
#$=A]ee445ne`eD
•}8~5enn6B^6;Y\44^
`Rnn 6ee‚e;e`6D
•\Y•ze¦A“
#$^~”4•d?5=ay‰c3844
;e63\Y•e~c€]?‹ 4;^`44
.?r?]5n8aHe4;445~]e3
23
<=446`A†t6`cr^ u;e63e_
ABYZ444e•^ 
#$yYr\6“\^`=66e|AB
YZe44
#/”4•e44`:4~=?;aBh 
#$r€]Bn8a9€]caDG5 y
^$^~6; 4Y•^=3ae=h ;:
4~y:=G•
4.2.2 .?r44
#B< w|‰=€e66“\^`=y
5ABYZ44$8 Yr\5d~Be• ”
Y6r4464e=e=:;4ey=|‰6
3 5< 6 :4~f
#!=ee=€e]e_Š`€Ye_ <;
•aBh |Y= 4aY=•aBh Y•=@
e=h 6naBh Ga¤nY•?==}
•]a¤4•
#.e3< ;`:4~< ;B5=
aB9Ye<=n <;„nnraB98•5aB9
•aBh •:4~_5ne
#&3€ Y]†`c=54;zery•

;\caBh c„4e4454dann; D4_A] `Š
aB9zer\4] `n
#!x4|cG_6e|6“\ r=e^`54B}Ye
9;x6“a5G_6“\Y= 3y:5Y€c=44
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