Tải bản đầy đủ (.doc) (97 trang)

Luận văn thạc sỹ: Hoàn thiện cơ chế tự chủ tài chính tại Trường Cao đẳng Kinh tế Kỹ thuật Nghệ An

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (634.82 KB, 97 trang )





 !
"#
$%&'(()*($+!
), $,/()01(2$34$56+
78989:;
<=;>?@AB
>CDC
D>EF99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
AG7H9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
IJJ7D#:;99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
LGD#:;999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
A9AM:GHNO:H:87PCQRD#7999999999B



 !

"
- Cơ chế v thu ca đơn v s nghip gio dc - đo to công lp 12
#$

#
?999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?I
99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?I
?9APP:H !"#9999999999999999999999999999999999?I
%&'(()*



+
Đội ngũ cn bộ 26
#$,(- /01

2
- Quy mô đo to 27
- Cơ sở vt chất 27
?9? !
9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?S
#3*.45.*6-789:05


+
?9KPP "
#99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999IT
#;8$<.

+=
#.8(,

>
2.3.2.1 Hn chế 61
2.3.2.2 Nguyên nhân 63
- Nguyên nhân ch quan 63
Thứ nhất, tính ch động ca trường trong vic thc hin cơ chế t ch ti chính còn mang tính hình
thức 63
K9A7U 
!"#U999999999999999999999999999999999999999999999999999999999999999999LL
#* -9!--*-!


>>
#%?)*@*6-78:05A-
 *-6?

>2
K9?O7P7 
!"#9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999V@
#<) )B.*6-7C

2"
# D!$ , !!A-

2+
>C8W=NONX
8W
D>EF99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
AG7H9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999A
IJJ7D#:;99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
LGD#:;999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999K
A9AM:GHNO:H:87PCQRD#7999999999B



 !

"
- Cơ chế v thu ca đơn v s nghip gio dc - đo to công lp 12
#$

#

?999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?I
99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?I
?9APP:H !"#9999999999999999999999999999999999?I
%&'(()*

+
Đội ngũ cn bộ 26
#$,(- /01

2
- Quy mô đo to 27
- Cơ sở vt chất 27
?9? !
9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999?S
#3*.45.*6-789:05


+
?9KPP "
#99999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999IT
#;8$<.

+=
#.8(,

>
2.3.2.1 Hn chế 61
2.3.2.2 Nguyên nhân 63
- Nguyên nhân ch quan 63
Thứ nhất, tính ch động ca trường trong vic thc hin cơ chế t ch ti chính còn mang tính hình

thức 63
K9A7U 
!"#U999999999999999999999999999999999999999999999999999999999999999999LL
#* -9!--*-!

>>
#%?)*@*6-78:05A-
 *-6?

>2
K9?O7P7 
!"#9999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999999V@
#<) )B.*6-7C

2"
# D!$ , !!A-

2+
NXW
EFGHIJK LMNOPQRFMOQOSTUTVHMNHJMMNWMXYTOMOZM[\TTVQ NF]F
I^_M"C"#A``^`K*aba`aMTaX^H`TaM^cb^HMd
EFGHIJK NHJMcOHTUTVHceO^_cIfMNXgMNOFhQi"9"#jA``^`K
*aba`aMTaX^H`TaM^cb^HMd
EFGHIJ#K OgTOFhMTOFcO[kMNlHmnMceMNHJMRFMOQOScgTOoNF]FI^_M
"C"#A``^`K*aba`aMTaX^H`TaM^cb^HMd
EFGHIJK OFceMNHJMXgMNOFhQNF]FI^_M"9"#A``^`K*aba`aMTa
X^H`TaM^cb^HMd
>CPM:Y
E KYMpfqFnMTOrT
$ KOSMOsHm

9 KFY^dtTCZ^c_^
9 KFMOcuCvcOHwcNOhM
 KNWMXYTO
 KNWMXYTOMOZM[\T
E K@mp]MMOWMdWM




 !
"#
$%&'(()*($+!
<=;>?@AB
J>YD#:;
eROFOSMOQOop]MOZMONOxIxMO"y""9X]HI[PTcO]mcOu
pzMNNOxIxMO#y"">MNZm+yy"">sHmIxMOsHm{McgTOocgTOxHc`YTOMOFh|
q{cOgTOFhMMOFh|qtcLTOrTp}|YmpFnMTOuqZcZFTOSMOI}Fq\FIUMqxXg
MNOFhQT~MN•wQIuMM]mc`[kMNI€`VccSTOTgTT•FTYTOILF|\FTUTOusH•M•‚cZF
TOSMOMƒFTOHMNqZT~MNcYTRuc^YMMƒF`FnMNI€TOoIfMNRO]FcOYTc}FI]TYT
MNHJMcOHMWMNT]^OFhHsH•TYTRO^•MTOFQOScSTOTgTTWMI}FcOHTOFI„|p•^
cgTOoq{cZFTOSMOQOtTqtc}cXgMNOFhQNFY^dtTIZ^c_^HmMOFnMT…MNq\FXg
QOYcc`FGMTo]MOZc`[kMNMOHT†Hq{c‡]TOSMOMNZm|fcNF]c]MNc`^MNROFMNHJM
TVMNZm|fcO_MOˆQZpnMT_TOMO‰MN[HIFG|cSTOTgTqŠMT‹MMO‰MN
ROƒROŒMq[\MN|•TqZO_MTOucMOVcIxMO^qwmI‹FOŽFMOZc`[kMNT†MQO•F
TƒNF•FQOYQO‰HOFhHOUMM‰]NF•QMWMNT]^|rTIfcgTOocZFTOSMOcOgTOFhMc}c
|tTcFnHMOFh|qtd[PTNF]^HwMqŒMI[PTTOF]cOZMO#TO[UMN

 !"#!!$ %&'(
`^MNTO[UMNMZm•HwMqŒMI€•Z|`•ROYFMFh|I‘TIFG|qZQOWM•^_FIUM
qxXgMNOFhQT~MN•wQIUMqxXgMNOFhQNFY^dtT9IZ^c_^T~MN•wQceIQXMnH`]

TUTOucgTOocZFTOSMOqZMOWMc}•MOO[’MNIuMTUTOucgTOocZFTOSMOc_FIUMqx
XgMNOFhQNFY^dtTCIZ^c_^T~MN•wQtcOGMO[X]HK
9 OYFMFh|IUMqxXgMNOFhQT~MN•wQKOa^IF{H=HwcqFnMTOrTI[PT
$H}TOfFcO~MNsH]MNZm+cOYMNMŒ|""qZTƒOFhH•gTceMNZm"cOYMN"
MŒ|"sHmIxMOK“Đơn v s nghip công lp l tổ chức do cơ quan có thẩm
quyn ca Nh nước, tổ chức chính tr, tổ chức chính tr - xã hội thnh lp theo quy
đnh ca php lut, có tư cch php nhân, cung cấp dch v công, phc v quản lý
nh nước”
!‘TIFG|To]IUMqxXgMNOFhQT~MN•wQ
Thứ nhất,IUMqxXgMNOFhQT~MN•wQ•ZIUMqxO^_cIfMNcOa^MNHmnMc•TQOtT
qtl€OfFRO~MNq‡|tTcFnH•PFMOHwM
F
Thứ hai,TYTX•MQO„|d^IUMqxXgMNOFhQT~MN•wQc_^`]I{H|]MNcSMOp{M
q‰MNqZN•MpƒO‰HTUq\FsHYc`‡MOc_^`]To]T•FqwcTOVcqZNFYc`xcFMOcO†MTO^
l€OfF
Thứ ba,IUMqxXgMNOFhQT~MN•wQc`^MNsHYc`‡MOO^_cIfMNI[PTMOZM[\T
TO^QO”QcOH|fcX}TYT•^_FQOS•hQOSI[PTcFuMOZMOTYTO^_cIfMNX•MlHVcqZ
THMNrMNdxTOqtIGp…IŒƒTOFQOSO^_cIfMNcO[kMNlHmnMceIƒNƒQQO†M•Z|cŒMN
cOHMOwQTO^MN[kF•]^IfMN
Thứ tư, O^_cIfMNXgMNOFhQc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•H~MN•M•F{M
qZpxTOFQO}Fp’FTYTTO[UMNc`‡MOQOYcc`FGMRFMOcul€OfFTo]MOZM[\Tc`^MN
ceMNcOkFR•
9OWM•^_FIUMqxXgMNOFhQT~MN•wQ
ŒMTrqZ^MNHJMcOHIUMqxXgMNOFhQT~MN•wQI[PTQOWM•^_FcOZMOK
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•|c^ZMpfTOF
QOSO^_cIfMNcO[kMNlHmnMiN–Fc•c•ZIUMqxXgMNOFhQcgp•^I•|TOFQOSO^_c
IfMNj
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•||fcQO†MTOF
QOSO^_cIfMNcO[kMNlHmnMQO†MT‹M•_FI[PTMNWMXYTOMOZM[\TTVQiN–Fc•c•Z
IUMqxXgMNOFhQcgp•^I•||fcQO†MTOFQOSO^_cIfMNj

9UMqxXgMNOFhQT~MN•wQMNHJMcOHXgMNOFhQcOVQIUMqxRO~MNTƒMNHJM
cOHRFMOQOSO^_cIfMNcO[kMNlHmnMd^MNWMXYTOMOZM[\Tp•^I•|c^ZMpfiN–F
c•c•ZIUMqxXgMNOFhQd^MNWMXYTOMOZM[\Tp•^I•|c^ZMpfTOFQOSO^_cIfMNj
9OYFMFh|IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQKUMqxXgMNOFhQ
NFY^dtTIZ^c_^T~MN•wQ•ZIUMqxXgMNOFhQcOHfTX’O‰HMOZM[\Td^MOZM[\T
cOZMO•wQN•M•FnMq\FTOrTMŒMNTHMNrMNdxTOqtNFY^dtTIZ^c_^TO^l€OfFqZ
I[PTMOZM[\TTVQQOYcRFMOQOSO^_cIfMN
9‘TIFG|To]IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQ
Thứ nhất,O^_cIfMNTo]IUMqxXgMNOFhQNFY^dtTIZ^c_^T~MN•wQ|]MN
cSMOIxMOO[\MNTo]MOZM[\Tc`^MNceMNcOkFR•I‘TpFhc•ZI}Fq\FO^_cIfMNIZ^
FF
c_^
Thứ hai,IUMqxXgMNOFhQNFY^dtTI_FO–TqZT]^I—MNT~MN•wQTHMNrMNTYT
dxTOqtT~MNI‘TpFhcq‡X•MQO„|To]Mƒ•Zc`FcOrT
Thứ ba, IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQX˜dtMNTOSMOT^M
MN[kFIGNFY^dtTIZ^c_^T^MMN[kF
Thứ tư,O^_cIfMNXgMNOFhQc`^MNTYTIUMqxXgMNOFhQNFY^dtT9IZ^c_^
T~MN•wQ|]MNcSMORucM}FT]^NF‰]NF]I‡MOMOZc`[kMNqZl€OfF
Thứ năm,MŒ|O–TRO~MNc`…MNq\FMŒ|MNWMXYTO‘TIFG|MZmI€TOFQO}F
IuMMNHJMcOHXgMNOFhQTo]IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQ
9UTOusH•M•‚cZFTOSMOI}Fq\FTYTIUMqxXgMNOFhQT~MN•wQ•ZTYTOcOrT
cLTOrTQOWMQO}FqZX˜dtMNMNHJMcZFTOSMOQOtTqtTO^TYTO^_cIfMNTo]TYT
IUMqxXgMNOFhQT~MN•wQ
9UTOucgTOocZFTOSMOc`^MNTYTIUMqxXgMNOFhQT~MN•wQcOgTTOVc•ZTU
TOusH•M•‚cZFTOSMO|Z’IƒsHm{MIxMOI^_cTYTqVMI{cZFTOSMOTo]IUMqxN•M
c`YTOMOFh|cOgTcOFsHm{MIxMOI^_MIƒI[PTI{T]^
fFdHMNTUTOucgTOocZFTOSMOKOa^NOxIxMO#y"">y9MNZm
+yy"">  To] OSMO QOo qZ cO^MN c[ O[\MN dŠM X} 2y"">y9E MNZm
"=y"™y"">I€sHmIxMO`•MfFdHMNTo]TUTOucgTOocZFTOSMOK
}Fq\FcgTOoq{cOHMNHJMcOHTo]IUMqxNJ|MNH~MNRFMOQOSd^

TVQMNHJMcOHceO^_cIfMNXgMNOFhQMNHJMqFhMc`PsHZpFuHsHZc‘MNTO^qZ
TYTMNHJMROYTUMqxI[PTcgTOoTYTRO^•McOHqZ|rTcOHcOa^sHmdxMO
}Fq\FcgTOoq{TOFIUMqxTƒsHm{MTOFcFnHQOWMQO}FqZX˜dtMNMNHJM
cZFTOSMOYTIUMqxXgMNOFhQTƒcOGTŒMTrqZ^c‡MOO‡MOcOgTcuTo]|‡MO|Z•FMO
O^_cIF{HOTFMO`TYTROŽMTOFcFucRFh|TYTRO^•MTOFRO~MNT†McOFucO^‘TcŒMNTOF
TO^TYTqVMI{c`–MNmuHTVQcOFucMOz|MWMNT]^OFaHšsH•O^_cIfMNTo]|‡MO
fFdHMNTOFNJ|KTOFTO^O^_cIfMNcO[kMNlHmnMqZRO~MNcO[kMNlHmnM
gTOoq{QOWMQO}FTOnMO•hTOcOHTOFqZX˜dtMNTYTsHvKŒMTrqZ^
TOnMO•aaOTšcOHTOFTH}FMŒ|TYTIUMqxX›QO•Fc`STOc}FcOFGH+œsHvQOYc
c`FGMqZO^_cIfMNXgMNOFhQc`•cOHMOwQcŒMNcOa|TO^MN[kF•]^IfMNqZc`STO
FFF
•wQTYTsHv
YTMOWMc}•MOO[’MNIuMTUTOucgTOocZFTOSMOI}Fq\FdUMqxXgMNOFhQ
NFY^dtT•I‹]c_^T~MN•wQƒcOGROYFsHYcTYTMOWMc}I}cOZMOMOWMc}TOosH]M
qZMOWMc}ROYTOsH]MK
OWMc}TOosH]MNJ|K$Hm|~•žMOqgTO^_cIfMNqZMOFh|qtI[PTNF]^
OzMNMŒ|To]IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQŸXgMOwMcOrTTo]IUM
qxq{cgTOocZFTOSMOqZc`‡MOIfTo]MN[kFsH•M•‚c`^MNIUMqx
OWMc}ROYTsH]Mp]^NJ|Koc[’MNTOSMOXYTOTo]•MNqZOZM[\T
IƒFq\F•žMOqgTNFY^dtTqZIZ^c_^qZXgMOWMcOrTdLF|\FTUTOusH•M•‚To]MOZ
M[\Tc`^MNceMNNF]FI^_MŸXgIJMNpfTo]TOFMOXYTOqZQOYQ•HwcIFnHNRFhMC
RFMOcul€OfF
))*++,'!-.
/.0&1
O[UMNMZmHwMqŒMI{TwQIuMMO‰MNqVMI{X]HK\FcOFhHROYFsHYcq{
c`[kMN]^I—MNCNOhMcOgTc`_MNTUTOucgTOocZFTOSMOcZFc`[kMNqZ
IYMONFYcOgTc`_MNTUTOucgTOocZFTOSMOc_Fc`[kMN]^I—MNCNOhM
OYFsHYcq{c`[kMN]^I—MNCNOhMKOFh|qtTo]MOZc`[kMN
•ZI[PT•MNqZMOZM[\TNF]^TO^•ZI]^c_^qZpJFI[ MNTYMpfsH•M•‚RFMOcu
QOtTqtXgMNOFhQlWmdgMNqZp•^qhIVcM[\TFhMM]mc`[kMNI]MNIZ^c_^

MNZMOq\FTOHmnMMNZMOq\FsHm~IZ^c_^RO^•MN"""XFMOqFnMO–TXFMO
OgTc`_MNTUTOucgTOocZFTOSMOc_Fc`[kMNT]^I—MNCNOhM
{MNHJMcOHTo]c`[kMNI[PTO‡MOcOZMOceMNHJMqZMNHJMcOHXg
MNOFhQ`HMNp‡MOTr|¡FMŒ|i"9"#jMOZc`[kMNMOwMI[PTX}RFMOQOS•Z
OUM2c¢IJMNqZMNHJMcOHXgMNOFhQp‡MOsHWM|¡FMŒ|•ZRO^•MN"c£IJMN
NHJMcOHXgMNOFhQTo]c`[kMNNJ|cOHceO–TQOS•hQOSIZ^c_^•FaMRucpJF
d[ MNMNOFnMTrHRO^]O–TTYTO^_cIfMNdxTOqtqZTYTRO^•McOHROYT
OgTc`_MNq{X˜dtMNMNHJMcZFTOSMO}Fq\FTYTRO^•MTOFcO[kMNlHmnM
MOZc[kMNcOgTOFhMTOFcOa^I•MNdgc^YMMŒ|I[PTdHmhcfFdHMNTYTRO^•MTOF
qZIxMO|rTTOFI[PTsHmIxMOTtcOGc`^MNsHmTOuTO¢cFnHMfFpfMfFdHMNTOF
Fq
NJ|KOFcO]MOc^YMTO^TYMOWMŸTO¢TO^O–TXFMOXFMOqFnMŸTO¢TO^sH•M•‚OZMO
TOSMOŸTOFMNOFhQqtNF•MNd_mO–TcwQŸTOFMNOFnMTrHI{cZFRO]O–TT~MNMNOFh
TVQc`[kMNTo]TYMpfNFY^qFnMqZO–TXFMOŸTOFROYT
YMONFYcOgTc`_MNcgTOocZFTOSMOc_Fc`[kMN]^I—MNCNOhM
`^MNXH}ccOkFNF]MsH]c`[kMN]^I—MNCNOhMI€I_cI[PT
|fcX}RucsH•MO[X]HKOgTOFhMTUTOucgTOocZFTOSMOROHmuMROSTOIUMqxcŒMN
T[kMNRO]FcOYTMNHJMcOHNƒQTLQO†McŒMNcgTOocMNTOFcFnHqZcO•TI•mcFuc
RFh|TOFcFnHTo]MOZc`[kMNqZcŒMNT]^cOHMOwQTOFTO^TYMpfNF•MNqFnMc`^MN
IUMqx
EnMT_MOMO‰MNRucsH•I_cI[PTc`[kMNqŠMTƒ|fcX}O_MTOuMOVcIxMO
c`^MNqFhTcOgTOFhMTUTO”cgTOocZFTOSMOKOgTOFhMTUTOucgTOocZFTOSMOQO†M
MZ^NF•QIUMqxcŒMNT[kMNOHmIfMNMNHJMcOHMO[MNTO[]QOYcOHmI[PTX˜
dtMN•FMOO^_cqZOFnHsH•NF•|MNHJMcOHTo]c`[kMNFhHsH`TYTRO^•MTOFTo]
c[kMNq{MWMNT]^TOVc•[PMNIZ^c_^T‹M`VccOVQOFcF{McO…•]^TO^NFY^qFnM
qŠMT‹M`VccOVQZO_MTOuc`^MNlWmdgMNsHmTOuTOFcFaHMfFpf
NHmnMMOWMTo]MO‰MNO_MTOu•ZK$Hm|~IZ^c_^I]MNd†MpxcOHOˆQy
MŒMN•gTTo]pf|YmsH•M•‚cZFTOSMOTO[]IYQrMNI[PTMOHT†Hl€OfFUX’qwc
TOVcQOtTqtIZ^c_^qŠMTO[]I•|p•^TO^qFhTO–TcwQqZMNOFnMTrH^O^_c
IfMN’T•TUX’MnMTOFQOSQOtTqtTO^T~MNcYTsH•M•‚TOFu|c£c`–MN•\M

OSMOXYTOTo]MOZM[\Tc`^MN•žMOqgTNFY^dtTIZ^c–]T‹MX}pVcTwQ•ZMNHmnM
MOWM•Z|O_MTOuMNHJMcOHTo]TYTIUMqxXgMNOFhQ9T~MN•wQc`^MNIƒTƒ
`[kMN]^I—MNCNOhMrTNFYT•TOHMNc`^MNM{MRFMOcuNF]cŒMN
•Z|fcc`^MNMO‰MNMNHmnMMOWMdWMIuM|fcX}RO^•MTOFsHmIxMOc`^MNsHmTOu
TOFcFnHMfFpfRO~MNT‹MOPQ•‚
234  !+'!5.*6
.*&1
O‰MNMfFdHMNTOSMOc`^MNTO[UMNNJ|KO‰MNIxMOO[\MNQOYcc`FGM
c`[kMNc`^MNMO‰MNMŒ|c\Fc`nMTUX’IxMOO[\MNQOYcc`FGMNFY^dtThc]|
|fcX}NF•FQOYQO^ZMcOFhMTUTOucgTOocZFTOSMOqZTYTRFuMMNOxq\FTUsH]M
q
sH•M•‚
tTcFnHTo]c`[kMNc`^MNMO‰MNMŒ|c\FKOYcc`FGM`[kMN]^I—MNC
NOhMc`kcOZMOc`HMNcW|IZ^c_^pJFI[ MqZMNOFnMTrHRO^]O–Tq{
FMOcu9vcOHwcTƒTOVc•[PMNT]^cOa^IxMOO[\MNMNOnMNOFhQIYQrMNMOHT†H
I]‹c_^MNHJMMOWM•gTQO…OPQ|tTcFnHQOYcc`FGMRFMOcul€OfF
¤HVcQOYccecOgTc`_MNTo]c[kMNqncOgTOFhMTUTO”cgTOocZFTOSMOc`^MN#
MŒ|i"9"#jpnMT_MOMO‰MNRucsH•I_cI[PTqŠMT‹MMO‰MNROƒROŒMG
ROŒTQOtTROƒROŒMHwMqŒMI[]`]MO‰MNNF•FQOYQK
]d_MNOƒ]TYTMNHJMcOHTO^XgQOYcc`FGMTo]c`[kMN]^I—MNC
NOhM
OZc`[kMNT†MI]d_MNOƒ]TYT•^_FO‡MOIZ^c_^|’`]TYT•\QpJFI[ MNcZF
TOSMORuc^YMcFMO–TcOgTOFhM•FaMRucq\FTYTc`HMNcW|TYTc¢MOTYTc`[kMNIx]
O–Tc`^MNQO_|qFT•M[\T„m|_MOl•TcFuMsH]MOhOPQcYT•FnMR”cIZ^c_^q\F
|fcX}TUX’IZ^c_^FhT|’`fMNOPQcYT•FaMRucdZ^c_^RO‹MNTO¢cŒMNT[kMN
MNHJMcOHTO^MOZc`[kMNcŒMNcOHMOwQTO^TYMpfNF•MNqFnM|ZT‹Mc_^|~F
c`[kMNc}cTO^T]MXpfNF]FMN`qFnMO^TcwQQO[UMNQOYQN•MNd_msH•M•‚TYT
c`[kMNI_FO–T•\MIJMNcOkFcŒMNT[kMNI[PTqxcOucO[UMNOFhHTo]MOZc`[kMN
EnMT_MOqFhT|’`fMNTYTO^_cIfMN•FnMRucdZ^c_^MO[OFhMM]mc[kMNMnMcOZMO
•wQcOn|TYTc`HMNcW|IZ^c_^pJFd[ MNq{cZFTOSMORuc^YM¥

WMNT]^MŒMN•gTIfFMN¦TYMpfsH•M•‚cZFTOSMOKGcOgTOFhM|tTcFnH
MWMNT]^MŒMN•gTIfFMN¦TYMpfsH•M•‚cZFTOSMOTYTNF•FQOYQT†McOgTOFhMK
STOTgTT˜TYTTYMp}•Z|T~MNcYTRuc^YMI[PTIFO–TcwQpJFd[ MNM†M
T]^c`‡MOIfO[kMNlHmnM|’TYT•\QcwQOHVMpJFd[ MNTYTTOuIfTOSMOXYTO
|\Fq{sH•M•‚cZFTOSMOMOVc•ZTYTqŒMp•M|\F•FaMsH]MIuMTUTOucgTOocZF
TOSMONF•QTYMpfTwQMOwcqZMNOFnMTrHcOgTOFhMI•MNOFhHsH•TYTqŒMp•M
QOYQ•‚To]MOZM[\TƒRuO^_TOpJFd[ MNTO^TYMpfq{TOSMOc`FcFMO–TMN^_F
MN‰MOz|c`]MNpxRvMŒMNT†McOFucQOtTqtT~MNqFhTTOHmnM|~McwMdtMNcOu
|_MOTo]c`[kMNq{MŒMN•gTcOFucpxdGMWMNT]^c`‡MOIfTo]TYMpfIYQrMNmnH
T†HTo]sH•M•‚cZFTOSMOc`^MNIF{HRFhMQOYcc`FGM|_MO|›To]RO^]O–TRvcOHwc
qF
qZT~MNMNOhcO^MNcFM
^ZMcOFhMsHmTOuTOFcFnHMfFpfTO^QO…OPQq\FcOgTcu
YTRFuMMNOxI}Fq\FTUsH]MsH•M•‚
LF|\FQO[UMNcOrTsH•M•‚I}Fq\FCK†MXgT]McOFhQsHYMOF{H
To]EfTOosH•MLF|\FQO[kMNcOrTsH•M•‚cOa^“I†HqZ^§pzMNQO[UMN
cOrTsH•M•‚cOa^RucsH•“I†H`]§O^QO”QTYTTUX’Z^c_^I[PTsHmIxMO
|rTcOHO^TšQOFXqZX˜dtMNO–TQOSTO^QO…OPQq\Fc‡MOO‡MOcOgTcuIGI•|
p•^cŒMNT[kMNMNHJMcOHXgMNOFhQIYQrMNMOHT†HTOFcFnHNF•|p\cNYMO
M‘MNTO^

qFF




 !
"#
$%&'(()*($+!
), $,/()01(2$34$56+

78989:;
<=;>?@AB
D>EF
AZ($6[\]$.^]6_4`a]*.
`^MNcOkFR•OfFMOwQRFMOcud[\FXg•€MOI_^To]•MNqZsH•M•‚To]
MOZM[\TIVcM[\Tc]I]MNceMNp[\TILF|\F{MNFY^dtTMƒFTOHMNqZNFY^
dtTI_FO–TT]^I—MNFhc]|MƒF`FnMNI€I_cI[PTMO‰MNcOZMOcgHc^•\M
`^MNq‹MN+MŒ|ice==™9"#j|rTI†Hc[TO^NFY^dtTIZ^c_^cŒMNce#œ
•nM"œc`^MNcLMNTOF\Fc£•hTOFMNWMXYTOTO^NFY^dtTMO[c`nMFhc
]|cOHfTMOƒ|M[\TTƒc£•hTOFTO^NFY^dtTT]^MOVccOuNF\FHmMOFnMd^
sHm|~c]T‹Mp”MnMcLMN|rTMNWMXYTONFY^dtTT‹MMOŽ|rTTOFp‡MO
sHWMTO^|fcO–TXFMOXFMOqFnMT‹M`VccOVQX^q\FTYTM[\Tc`^MNROHqgTqZcOu
NF\F…MNq\FqFhT[HcFnMcŒMNc£•hI†Hc[ceTO^QOYcc`FGMNFY^dtTIZ^
c_^OSMOQOoI€p]MOZMO|fcOhcO}MNTYTTUTOuTOSMOXYTOMOz|MWMNT]^
sHm{McgTOoTO^TYTTUX’IZ^c_^T~MN•wQROHmuMROSTOX˜dtMNTƒOFhHsH•
MNHJMRFMOQOScZFX•MqZMNHJMMOWM•gT‘Td…TUTOuTOSMOXYTOcZFTOSMOI}F
q\FNFY^dtTIZ^c_^I€TƒMOF{HcO]mILFcOa^O[\MNc_^IF{HRFhMcOHwM•PFTOo
IfMNqZMWMNT]^sHm{McgTOoTO^TYTIUMqxNFY^dtTIZ^c_^c`^MNsH•M•‚MNWM
XYTOMO[MNc`nMcOgTcuqFhTsH•M•‚MNWMXYTOqZqFhTOHmIfMNTYTMNHJM•gTI†H
c[To]l€OfFc`^MNqFhTI†Hc[QOYcc`FGMXgMNOFhQNFY^dtTIZ^c_^qŠMT‹MMOF{H
O_MTOuTYTTUX’IZ^c_^T~MN•wQqŠMT‹MQOtcOHfTMOF{HqZ^MNHJMRFMOQOSce
RO•MŒMNcFuMc\FcgTOoq{RFMOQOSO^_cIfMNcO[kMNlHmnMceMNHJMcOH
O–TQOSMNOFnMTrHRO^]O–TqZTOHmGMNF]^T~MNMNOhqZceTYTMNHJMcOHO^_c
IfMNROYTT‹MO_MTOu
]H2MŒ|cOgTOFhMOFhMNOxIxMOX}#y"">y9MNZm+yy"">To]
OSMOQOosHmIxMOsHm{McgTOocgTOxHc`YTOMOFh|q{cOgTOFhMMOFh|qtcL
TOrTpf|YmpFnMTOuqZcZFTOSMOI}Fq\FIUMqxXgMNOFhQT~MN•wQ`[kMN]^
I—MNFMOcuvcOHwcNOhMI€I_cI[PTMOF{HcOZMOcgHIYMNRG`[kMNI]MN
ceMNp[\TlWmdgMNTUX’qwcTOVcc`]MNcOFucpxNF•MNd_mcFnMcFuMOFhMI_FŸpJF
d[ MNIfFMN¦TYMpfNF•MNqFnMTƒQO„|TOVcI_^IrTMŒMN•gTTOHmnM|~Mc}c


MOz|QOVMIVHIuMMŒ|"IocFnHTOH„MMWMNTVQcOZMOc`[kMN_FO–TG
cOgTOFhMI[PT|tTcFnHI{`]`[kMNQO•FM¡•gT`VcMOF{Hq{|–F|‘cI‘TpFhc
c`^MNqVMI{OHmIfMNqZX˜dtMNq}MTƒOFhHsH•…MNq\FXgcO]mILFMZmTU
TOucgTOocZFTOSMOTo]c`[kMNT¦MNQO•FTƒMO‰MNIF{HTO¢MOTO^QO…OPQq\F
c‡MOO‡MO|\FqZlHO[\MNTOHMNTO^NFY^dtTI_FO–TqZT]^I—MN‡qwmI{cZF
78!*+,'!5./.0
&19I[PT•g]TO–MIGMNOFnMTrH
?>b6].'%()$.'(6c%6_4`a]*.
9NOFnMTrHMO‰MNqVMI{•‚•HwMTUp•Mq{TUTOucgTOocZFTOSMOc_FTYT
IUMqxXgMNOFhQNFY^dtTIZ^c_^T~MN•wQ
9OWMcSTOqZIYMONFYcOgTc`_MNTUTOucgTOocZFTOSMOTo]`[kMNNF]F
I^_M"9"#eIƒ•HwMqŒM`•c`]MO‰MNRucsH•I_cI[PTMO‰MNO_MTOu
qZMNHmnMMOWMTo]MO‰MNO_MTOuIƒc_F`[kMN]^I—MNFMOcu9vcOHwc
NOhM
9`nMTUX’Iƒ•HwMqŒMI{lHVcMO‰MNNF•FQOYQO^ZMcOFhMTUTOucgTOo
cZFTOSMOc_F`[kMN]^I—MNFMOcu9vcOHwcNOhM
Kd.],e()f*\$ghf.()$.'(6c%
9}Fc[PMNMNOFnMTrHKYTMfFdHMNTUTOucgTOocZFTOSMOp]^NJ|cgTOoq{
OHqZOFI[PTcOgTOFhMc_F`[kMN]^I—MNFMOcu9vcOHwcNOhM
9O_|qFMNOFnMTrHKYTMfFdHMN•FnMsH]MIuMTUTOucgTOocZFTOSMOc_F`[kMN
¨{NF\FO_MMfFdHMNKHwMqŒMTO¢MNOFnMTrHqFhTcOgTOFhMTUTOucg
TOoc`^MNTYTO^_cIfMNOHqZOFTo]MOZc`[kMNRO~MNIFXWHMNOFnMTrHTU
TOucgTOoTo]TYTTUsH]MsH•M•‚MOZM[\TcOgTOFhMI}Fq\F`[kMN
9}•FhHcOHcOwQcepY^TY^cZFTOSMOTo]`[kMNI[PTcLMNOPQcOZMOTYT
p•MNpFGHIJXUIJIGTƒcOGQOWMcSTOX^XYMO
9g]qZ^TYTcZF•FhHq{$HmTOucOHTOFMfFpfTo]`[kMNTYTpY^TY^
cLMNRucO^_cIfMNpY^TY^qZ‚RFuMTo]TYTOfFMNOxT~MNMOWMqFnMTOrTOZMN

MŒ|IGQOWMcSTOIYMONFYp‡MO•HwMqFhTcOgTOFhMTUTOucgTOoc`^MNOHCOF

cZFTOSMOTo]`[kMNŸ
9O]|RO•^TYT‚RFuMTOHmnMNF]IGcLMNOPQ`•c`]TYTRuc•HwMIYMOq{
cOZMOT~MNcJMc_FqZMNHmnMMOWM
Ii())i\6_4j%k(fl(
9Z|XYMNcŽcOgTc`_MNcgTOo cZFTOSMOc_F`[kMNT]^I—MNRFMOcuRv
cOHwcNOhM
9{lHVc|fcOhcO}MNNF•FQOYQNƒQQO†MO^ZMcOFhMTUTOucgTOocZFTOSMO
c_F`[kMNT]^I—MNRFMOcuRvcOHwcNOhMc`^MNcOkFNF]Mc\F
L^]6[%6_4j%k(fl(
N^ZFQO†M|’I†HRuc•HwMqZd]MO|tTcZF•FhHcO]|RO•^•HwMqŒMI[PT
TOF]cOZMO#TO[UMNK
O[UMNK‚•HwMTOHMNq{TUTOucgTOocZFTOSMOc_FTYTIUMqxXgMNOFhQ
NFY^dtTIZ^c_^T~MN•wQ
O[UMNKOgTc`_MNTUTOucgTOocZFTOSMOc_F`[kMN]^I—MNFMOcu9
vcOHwcNOhM
O[UMN#KF•FQOYQO^ZMcOFhMTUTOucgTOocZFTOSMOc_F`[kMN]^I—MN
FMOcu9vcOHwcNOhM
#
A
DmD#:H
P:87P
CRD#7:>
A9A$n()f[(`a6opq(fa`o(frst()$.u\).v30b6Q`*3]g36w()jk\
.(:;<( $
Oa^IF{H=HwcqFnMTOrTI[PT$H}TOfFcO~MNsH]MNZm+cOYMNMŒ|
""qZTƒOFhH•gTceMNZm"cOYMN"MŒ|"sHmIxMOK“Đơn v s nghip
công lp l tổ chức do cơ quan có thẩm quyn ca Nh nước, tổ chức chính tr, tổ
chức chính tr - xã hội thnh lp theo quy đnh ca php lut, có tư cch php
nhân, cung cấp dch v công, phc v quản lý nh nước”
x6`.yh6_4`o(frst()$.u\6w()jk\

Thứ nhất,IUMqxXgMNOFhQT~MN•wQ•ZIUMqxO^_cIfMNcOa^MNHmnMc•T
QOtTqtl€OfFRO~MNq‡|tTcFnH•PFMOHwM
OYTq\FO^_cIfMNX•MlHVcRFMOd^]MOO^_cIfMNXgMNOFhQTHMNrMNdxTO
qtTO^M{MRFMOcuMO[MN|tTISTOTOSMORO~MNQO•Fq‡|tTcFnH•PFMOHwMOZ
M[\TdHmc`‡cLTOrTcZFc`PTO^TYTO^_cIfMNXgMNOFhQIGTHMNTVQdxTOqtTO^
cOxc`[kMNc`[\TOucMOz|cOgTOFhMq]Fc`‹To]MOZM[\Tc`^MNqFhTQOWMQO}F•_F
cOHMOwQqZcOgTOFhMTOSMOXYTOQO•T•PFT~MNTfMNROFT]McOFhQqZ^cOxc`[kMN
OkIƒMOZM[\TO¡c`PTO^TYTMNZMORFMOcuO^_cIfMNp‡MOcO[kMNMWMNT]^
dWMc`SpJFd[ MNMOWMcZFI•|p•^qZQOYcc`FGMMNHJMMOWM•gTcO•TI„mO^_c
IfMNRFMOcuQOYcc`FGMqZMNZmTZMNI_cOFhHsH•T]^OUMI•|p•^RO~MNMNeMN
MWMNT]^IkFX}MNXrTROŽaqŒMO^YqZcFMOcO†MTo]MOWMdWM
Thứ hai,TYTX•MQO„|d^IUMqxXgMNOFhQT~MN•wQc_^`]I{H|]MNcSMO
p{Mq‰MNqZN•MpƒO‰HTUq\FsHYc`‡MOc_^`]To]T•FqwcTOVcqZNFYc`xcFMOcO†M
TO^l€OfF

•MQO„|dxTOqtTo]IUMqxXgMNOFhQTOomuH•ZNFYc`xq{c`FcOrTqŒMOƒ]QOYc
|FMOXrTROŽaI_^IrT¥TƒcSMOQOtTqtRO~MNTO¢|fcMNZMO|fc•žMOqgTMOVc
IxMO|ZRO^cFnHcOtX•MQO„|IƒcO[kMNTƒcYTIfMN•]McŽ]c`Hm{McFuQcYTIfMN
IuMc^ZMpfM{MRFMOcul€OfF•MQO„|Iƒ•ZOZMNOƒ]T~MNTfMNcYTIfMNIuMT^M
MN[kFq{c`S•gTc_^IF{HRFhMTO^O^_cIfMNIkFX}MNTo]T^MMN[kFqZsHYc`‡MOcYF
X•MlHVcl€OfF
Thứ ba,IUMqxXgMNOFhQT~MN•wQc`^MNsHYc`‡MOO^_cIfMNI[PTMOZM[\T
TO^QO”QcOH|fcX}TYT•^_FQOS•hQOSI[PTcFuMOZMOTYTO^_cIfMNX•MlHVcqZ
THMNrMNdxTOqtIGp…IŒƒTOFQOSO^_cIfMNcO[kMNlHmnMceIƒNƒQQO†M•Z|cŒMN
cOHMOwQTO^MN[kF•]^IfMN
YTIUMqxXgMNOFhQT~MN•wQcOHfTX’O‰HTo]MOZM[\Tq‡cOuMNHJMRFMO
QOSIGdHmc`‡O^_cIfMNTo]TYTIUMqxMZmI[PTO¡c`PceMOZM[\THmMOFnMIG
NF•|p\cNYMOM‘MNTO^cO‡MOZM[\TTO^QO”QTYTIUMqxXgMNOFhQT~MN•wQ
TƒcOHI[PTQO”QcOH|fcX}RO^•MQOS•hQOSIGp…I•QO^_cIfMNcO[kMNlHmnMqZ
NƒQQO†M•Z|cŒMNcOHMOwQTO^MN[kF•]^IfMNNHJMcOHMZmTOSMO•Z|fcc`^MN

MO‰MNIfMN•gT•Z|TO^TYTIUMqxXgMNOFhQT~MN•wQO^_cIfMNTƒOFhHsH•OUM
THMNrMNTYTdxTOqtT~MNMNZmTZMNc}cOUMTO^l€OfF
Thứ tư, O^_cIfMNXgMNOFhQc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•H~MN•M
•F{MqZpxTOFQO}Fp’FTYTTO[UMNc`‡MOQOYcc`FGMRFMOcul€OfFTo]MOZM[\Tc`^MN
ceMNcOkFR•
`^MNM{MRFMOcucOxc`[kMNMOZM[\TcLTOrTdHmc`‡O^_cIfMNXgMNOFhQ
IGI•|p•^cOgTOFhMTYTMOFh|qtQOYcc`FGMRFMOcul€OfFGcOgTOFhM|tTcFnH
QOYcc`FGMRFMOcul€OfFMOVcIxMOc`^MN|¡FcOkFR•MOZM[\TTƒTYTTOoc`[UMN
TOSMOXYTOTƒTYTTO[UMNc`‡MO|tTcFnHRFMOcul€OfFMOVcIxMOMO[KTO[UMN
c`‡MOl^Y|…TO‰TO[UMNc`‡MOlƒ]IƒFNF•|MNO©^TO[UMNc`‡MOdWMX}9RuO^_TO
O^YNF]I‡MOTO[UMNc`‡MOQO‹MNTO}MN¥YTTO[UMNc`‡MOMZmTO¢TƒMOZ
M[\Tq\Fq]Fc`‹To]|‡MO|\FTƒcOGcOgTOFhM|fcTYTOI†mIoqZOFhHsH•OZ
M[\TdHmc`‡qZQOYcc`FGMTYTO^_cIfMNXgMNOFhQN•Mq\FTYTTO[UMNc`‡MO|tT
+
cFnHsH}TNF]TYTTO[UMNc`‡MOQOYcc`FGMRFMOcul€OfFTo]IVcM[\TMOz||]MN•_F
•PFSTOTO^MN[kFdWM
)=>! $
ŒMTrqZ^MNHJMcOHIUMqxXgMNOFhQT~MN•wQI[PTQOWM•^_FcOZMOK
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•|c^ZMpfTOF
QOSO^_cIfMNcO[kMNlHmnMiN–Fc•c•ZIUMqxXgMNOFhQcgp•^I•|TOFQOSO^_c
IfMNj
9UMqxXgMNOFhQT~MN•wQTƒMNHJMcOHXgMNOFhQcgp•^I•||fcQO†MTOF
QOSO^_cIfMNcO[kMNlHmnMQO†MT‹M•_FI[PTMNWMXYTOMOZM[\TTVQiN–Fc•c•Z
IUMqxXgMNOFhQcgp•^I•||fcQO†MTOFQOSO^_cIfMNj
9UMqxXgMNOFhQT~MN•wQMNHJMcOHXgMNOFhQcOVQIUMqxRO~MNTƒ
MNHJMcOHRFMOQOSO^_cIfMNcO[kMNlHmnMd^MNWMXYTOMOZM[\Tp•^I•|c^ZM
pfiN–Fc•c•ZIUMqxXgMNOFhQd^MNWMXYTOMOZM[\Tp•^I•|c^ZMpfTOFQOSO^_c
IfMNj
ŒMTrlYTIxMOIGQOWM•^_FIUMqxXgMNOFhQT~MN•wQcOa^sHmIxMOdg]
c`nMqFhTlYTIxMO|rTcgp•^I•|TOFQOSO^_cIfMNcO[kMNlHmnMTo]IUMqxicSMO

cOa^c£•hœjcOgTOFhMcOa^cO~MNc[2y"">y9EMNZm"=y"™y"">To]EfZF
OSMOO[\MNdŠMcOgTOFhM#y"">y9MNZm+y"y"">To]OSMOQOo
I[PTlYTIxMOcOa^T~MNcOrTX]HK
rTI•|p•^TOFQOSO^_c
IfMNcO[kMNlHmnMTo]IUMqx
LMNX}MNHJMcOHXgMNOFhQ
•
LMNX}TOFO^_cIfMNcO[kMNlHmnM
l""œ
LMNX}MNHJMcOHXgMNOFhQqZcLMNX}TOFO^_cIfMNcO[kMNlHmnMcSMO
cOa^dgc^YMcOHTOFTo]MŒ|I†HcOkFR•LMIxMO
ŒMTrqZ^|rTcgp•^I•|TOFQOSO^_cIfMNcO[kMNlHmnMIUMqxXg
MNOFhQI[PTQOWM•^_FMO[X]HK
9UMqxXgMNOFhQT~MN•wQcgp•^I•|TOFQOSO^_cIfMNNJ|K
¨UMqxXgMNOFhQT~MN•wQTƒ|rTcgp•^I•|TOFQOSO^_cIfMNcO[kMN
lHmnMlYTIxMOcOa^T~MNcOrTc`nMpzMNO^‘T•\MOUM""œ
>
¨UMqxXgMNOFhQT~MN•wQI€cgp•^I•|TOFQOSO^_cIfMNceMNHJMcOH
XgMNOFhQceMNHJMMNWMXYTOMOZM[\Td^TUsH]MTƒcO„|sHm{MTo]OZM[\T
I‘cOZMN
9UMqxXgMNOFhQT~MN•wQcgp•^I•||fcQO†MTOFQOSO^_cIfMNKZIUM
qxXgMNOFhQTƒ|rTcgp•^I•|TOFQOSO^_cIfMNcO[kMNlHmnMlYTIxMOcOa^T~MN
cOrTc`nMcec`nM"œIuMd[\F""œ
9UMqxXgMNOFhQT~MN•wQd^MNWMXYTOMOZM[\Tp•^I•|c^ZMpfTOFQOS
O^_cIfMNNJ|K
¨UMqxXgMNOFhQT~MN•wQTƒ|rTcgp•^I•|TOFQOSO^_cIfMNcO[kMN
lHmnMlYTIxMOcOa^T~MNcOrTc`nMce"œc`’lH}MN
¨UMqxXgMNOFhQRO~MNTƒMNHJMcOH
2? !"#6!!$
UMqxXgMNOFhQNFY^dtTIZ^c_^T~MN•wQ•ZIUMqxXgMNOFhQcOHfTX’O‰H

MOZM[\Td^MOZM[\TcOZMO•wQN•M•FnMq\FTOrTMŒMNTHMNrMNdxTOqtNFY^dtT
IZ^c_^TO^l€OfFqZI[PTMOZM[\TTVQQOYcRFMOQOSO^_cIfMN
UMqxXgMNOFhQT~MN•wQcOHfT•žMOqgTNFY^dtTCIZ^c_^T¦MNTƒMO‰MN
I‘TIFG|TOHMNTo]IUMqxXgMNOFhQT~MN•wQHmMOFnMO^_cIfMNNFY^dtTCIZ^
c_^•_FTƒMO[MNM”c`FnMNpFhcX^q\FTYTO^_cIfMNRFMOcuROYTc`^MNM{MRFMOcu
OSMOMO‰MNM”c`FnMNpFhcMZmTOFQO}FIuMMO‰MNI‘Tc`[MNTo]IUMqxXgMNOFhQ
T~MN•wQcOHfT•žMOqgTNFY^dtTCIZ^c_^
Thứ nhất,O^_cIfMNTo]IUMqxXgMNOFhQNFY^dtTIZ^c_^T~MN•wQ|]MN
cSMOIxMOO[\MNTo]MOZM[\Tc`^MNceMNcOkFR•I‘TpFhc•ZI}Fq\FO^_cIfMNIZ^
c_^^q\FTYTIUMqxXgMNOFhQROYTcO‡O^_cIfMNTo]TYTIUMqxXgMNOFhQNFY^
dtTcO[kMNLMIxMOOUMq‡cOkFNF]MMfFdHMNqZTYTTO[UMNc`‡MOO–TcwQScpxcO]m
ILFtTcFnHTo]IUMqxXgMNOFhQNFY^dtT9IZ^c_^T~MN•wQcO[kMNO[\MNqZ^
MOHT†HTo]l€OfFqZIxMOO[\MNTo]MOZM[\TIGIYQrMNMOHT†Hq{MOWM•gT
TO^XgQOYcc`FGMTo]M{MRFMOcu
Thứ hai,IUMqxXgMNOFhQNFY^dtTI_FO–TqZT]^I—MNT~MN•wQTHMNrMN
TYTdxTOqtT~MNI‘TpFhcq‡X•MQO„|To]Mƒ•Zc`FcOrT`^MNcVcT•TYTO^_cIfMN
2
XgMNOFhQcO‡TO¢TƒO^_cIfMNXgMNOFhQcOHfT•žMOqgTNFY^dtTIZ^c_^TOHmnM
|~MOƒ]c`^MNqFhTNFY^dtTqZIZ^c_^T^MMN[kFIa|•_Fc`FcOrTTO^T^MMN[kF
`FcOrTTOSMO•ZMOHT†HT†McOFucTo]|¡FT^MMN[kFO~MNsH]O^_cIfMNNFY^
dtTIZ^c_^MNHJMc`FcOrTMZmOucXrTQO^MNQO•I]d_MNc`^MNMOF{H•žMOqgT
I[PTcFuQTwMIuMMO‰MNI}Fc[PMNTƒMOHT†HNZmM]mTO•MNc]I[PTpFucIuM
ROYFMFh||\F“M{MRFMOcuc`FcOrT§`FcOrTmuHc}sHmucIxMOIuMTOVc•[PMN
To]•]^IfMNqZXgQOYcc`FGMTo]|¡FsH}TNF][\Tc]•Z|fcsH}TNF]I]MNQOYc
c`FGMIGTƒcOGXYMOq]FT…MNTYTT[kMNsH}TMŒ|TOWHROYTcO‡T^MI[kMNMN•M
MOVcTOSMO•ZQOYcc`FGMM{MRFMOcuc`FcOrTOSMOq‡qwm•MNqZOZM[\Tc]•H~M
sH]McW|c\FNFY^dtTCIZ^c_^T^FNFY^dtT9IZ^c_^•ZsH}TXYTOOZMNI†H
Thứ ba, IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQX˜dtMNTOSMOT^M
MN[kFIGNFY^dtTIZ^c_^T^MMN[kFucsH•To]qFhTNFY^dtTCIZ^c_^•Zc_^`]
MO‰MNT^MMN[kFI[PTc`]MNpxI†mIoc`FcOrTEnMT_MOIƒqFhTc`]MNpxMO‰MN

RFuMcOrTTO^T^MMN[kFIUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQT‹MO[\MN
c\FqFhT`©M•HmhMqZcHd[ MNQO„|TOVcI_^IrTO[\MNc\F|tTcFnHNFY^dtTC
IZ^c_^T^MMN[kF|fcTYTOc^ZMdFhMIoT•IrTqZcZF
Thứ tư,O^_cIfMNXgMNOFhQc`^MNTYTIUMqxXgMNOFhQNFY^dtT9IZ^c_^
T~MN•wQ|]MNcSMORucM}FT]^NF‰]NF]I‡MOMOZc`[kMNqZl€OfFgRucM}FNF‰]
NF]I‡MOqZMOZc`[kMN•ZOucXrTT†McOFucq‡Mƒ|]MN•_FOFhHsH•T]^OUMc`^MN
NFY^dtT}Fq\Fl€OfFIUMqxXgMNOFhQO^_cIfMNc`^MN•žMOqgTNFY^dtT9IZ^
c_^•ZMUFTHMNTVQMNHJMMOWM•gTTƒTOVc•[PMNTO^l€OfFZTO¢TƒMO‰MNT^M
MN[kFI[PTIZ^c_^c`]MNpxRFuMcOrTI†mIo|\FIYQrMNI[PTmnHT†HTo]Xg
QOYcc`FGMRFMOcul€OfF‡cOu|tTcFnHTo]NFY^dtTCIZ^c_^•H~MO[\MNc\F
MOHT†HTo]l€OfFƒcOGMƒFXgRucM}FNF‰]NF]I‡MOMOZc`[kMNqZl€OfF•Z|fc
cVcmuHc`^MNO^_cIfMNNFY^ItTIZ^c_^
Thứ năm, MŒ|O–TRO~MNc`…MNq\FMŒ|MNWMXYTO‘TIFG|MZmI€TOF
QO}FIuMMNHJMcOHXgMNOFhQTo]IUMqxXgMNOFhQNFY^dtTCIZ^c_^T~MN•wQE’F
MNHJMcOHceO–TQOS•hQOSTO¢NF\FO_McOa^X}cOYMNcOgTO–TTo]O–TXFMOXFMO
qFnMiO}FNFY^dtT•Z=cOYMNRO}FIZ^c_^•Z"cOYMNcOgTO–Tj

A9?o6$^]t6$_]*.6$Z($]g.`o(frst()$.u\).v30b6!`*3]g36w()jk\
)@A !
"#6!!$
`^MNM{MRFMOcuRuO^_TOOƒ]cwQc`HMNMNHJMcZFTOSMOI†Hc[TO^NFY^
dtTI_FO–TqZT]^I—MN•Zd^MNWMXYTOMOZM[\TTVQO[MNROFTOHmGMX]MNM{M
RFMOcucOxc`[kMNTƒXgsH•M•‚To]OZM[\TcOa^IxMOO[\MNl€OfFTOoMNOž]cO‡
MNHJMcZFTOSMOOHmIfMNRO~MNTO¢TƒMNHJMMNWMXYTOMOZM[\TTVQ|ZT‹MOHm
IfMNceMOF{HMNHJMROYTMO]HHmMOFnMc`^MNIF{HRFhMMNZmM]mMNHJMcOH
MNWMXYTOMOZM[\TT‹MO_MOˆQI†Hc[MNWMXYTOMOZM[\TTO^NFY^dtTI_FO–T
T]^I—MNTƒcŒMN•nMX^MNqŠMTO[]IYQrMNI[PTMOHT†HcZFTOSMOIGdHmc`‡qZ
QOYcc`FGMTYTO^_cIfMNNFY^dtTIZ^c_^
‘cROYTlHVcQOYccecOgTc`_MNcF{M•[UMNqZTOSMOXYTOcF{M•[UMNOFhM
M]mF{M•[UMNT‹M|]MNcSMOp‡MOsHWMRO~MNTƒXgQOWMpFhcNF‰]cF{M•[UMN

To]TYMpfT~MNTOrTqFnMTOrTNF‰]ROHqgTTUsH]MOZMOTOSMOqZIUMqxXg
MNOFhQ|rT•[UMNT‹McOVQTO[]I•|p•^I•MNMNOž]To]cF{M•[UMNMnMRO~MN
cO•TI„mRSTOcOSTOcSMOcSTOTgTXYMNc_^To]TYMpfT~MNTOrT•Z|TO^TOVc
•[PMNT~MNqFhTTo]IfFMN¦TYMpfT~MNTOrTqFnMTOrTRO~MNI•|p•^EnM
T_MOIƒTO[]lWmdgMNI[PTcO]MN•[UMNMN_TO•[UMNTO^MO‰MNTYMpfT~MN
TOrTTƒc`‡MOIfO–TOZ|T]^X]HI_FO–Td^qwmTO[]ROHmuMROSTOI[PT•gT
•[PMNTYMpfT~MNTOrTqFnMTOrTO–TcwQMŒMNT]^c`‡MOIfTƒcOYFIfcSTOTgT
MOFhcOHmucc`^MNT~MNcYTWmT¦MN•ZMNHmnMMOWMNWm`]OFhMc[PMNTO•m|YH
TOVclY|c`^MNTYTTUsH]MOZMOTOSMOqZIUMqxXgMNOFhQT~MN•wQc`^MNcOkFNF]M
qe]sH]•Z`Vc•\MqZIYMNpY^IfMN
‡cOuqFhTcOgTOFhMcgTOocZFTOSMOI}Fq\FIUMqxXgMNOFhQNFY^dtTC
IZ^c_^T~MN•wQ•ZOucXrTT†McOFuc
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxI€NF•QTYTIUMqxTOoIfMNcOH
O•cRO]FcOYTc_^•wQMNHJMq}MMNWMXYTOqZMN^ZFMNWMXYTOcO~MNsH]I]d_MN
O^YTYTO^_cIfMNXgMNOFhQMWMNT]^OFhHsH•X˜dtMNMNHJMcZFTOSMOMNWMXYTO
OZM[\TMOWM•gTcZFX•MIGqFhTcOgTOFhMMOFh|qtOFhHsH•OUM|’`fMNQOYc
c`FGMMNHJMcOH
=
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxcYTIfMNcSTOTgTc_^IF{HRFhM
TO^TYTIUMqxTOoIfMNOUMc`^MNT~MNcYTsH•M•‚cZFTOSMOsH]McW|OUMIuM
OFhHsH•X˜dtMNRFMOQOSqZcOgTOZMOcFucRFh|c`YMO•€MNQOS$H]IƒcO•TI„m
TYTIUMqxTOoIfMNOUMc`^MNTYTO^_cIfMNcOa^O[\MNI]d_MNO^YTYT•^_FO‡MO
IZ^c_^IGcŒMNMNHJMcOHRO•TQOtTI[PTc‡MOc`_MNX˜dtMN•€MNQOSTYTMNHJM
•gTIJMNcOkFROHmuMROSTOX˜dtMNcFucRFh|c`^MNTOFcFnHqZc~Mc`–MNMOFh|qt
O^_cIfMNMNOFhQqtTƒTOHmnM|~MTo]TYTIUMqx
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxNƒQQO†McŒMNT[kMNc`YTOMOFh|
To]IUMqxI}Fq\FMNHJMRFMOQOST~MNcYT•wQdgc^YMI[PTTO•c`–MNOUMqZRO•
cOFOUM†HOucTYTIUMqxI[PTNF]^sHm{McgTOoI€lWmdgMNsHmTOuTOFcFnH
MfFpfqZcOgTOFhMT~MNRO]FcZFTOSMO
F]^sHm{McgTOocZFTOSMO•ZTUX’lYT•wQTUTOup•^I•|qZO¡c`PcOgT

OFhMsHm{McgTOocZFTOSMOTo]IUMqxXgMNOFhQT~MN•wQc`^MNsHYc`‡MOc_^•wQqZ
X˜dtMNTYTMNHJM•gTcZFTOSMOc`^MNIUMqx
F]^sHm{McgTOocZFTOSMOTO^TYTIUMqxp•^I•|I†Hc[To]OZM[\T
TO^TYTIUMqxXgMNOFhQI[PTI•MN|tTISTOOUMTƒc`–MNcW|c`–MNIFG|MOz|
MWMNT]^TOVc•[PMNO^_cIfMNXgMNOFhQc_^TUX’QOYQ•‚TO^TYTIUMqxO^_cIfMN
cOa^I•MNsHmIxMOTo]QOYQ•HwccOGTOuO^YqFhTc`••[UMNcŒMN|fcTYTOcOSTO
IYMNOPQQOYcceRucsH•O^_cIfMNX•MlHVcTHMNrMNdxTOqtqZcFucRFh|TOFcFnH
cŒMNT[kMNT~MNcYTsH•M•‚cZFTOSMOTo]TYTIUMqx
`^MNlHcOuOfFMOwQT_MOc`]MOdFªM`]MNZmTZMN|_MO|›RGT•c`^MN
•žMOqgTIZ^c_^uHTO•MNc]RO~MNRxQcOkFILF|\FNFY^dtTTYTc`[kMNIZ^c_^
’cVcT•TYTTVQX›ctcOwHqZ|Vcd†Mqxc`Sc`^MN•‹MNTOSMOMN[kFdWMFhc]|IG
MO[kMNTO¡TO^TYTc`[kMNTo]M[\TMN^ZFgTOoc`^MNNFY^dtTIZ^c_^c`^MNIƒ
TƒcgTOoq{cZFTOSMOX›QOYcOHmcSMOTOoIfMNXYMNc_^QOYcOHmMŒMN•gTTo]
IfFMN¦NF•MNqFnMMfF•gTTo]MOZc`[kMNceIƒMWMNT]^OFhHsH•I†Hc[
))&B"
OYFMFh|TUTOucgTOocZFTOSMO
Oa^eIFGMFuMNFhcTUTOuI[PTOFGH•Z“TYTOcOrTcOa^Iƒ|fcsHY
"
c`‡MOI[PTcOgTOFhM§`^MNcFuMNMOTUTOu“|aTO]MFX|§I[PTOFGHcOa^
MNOž]K“•ZTYTOcOrTO^‘TOhcO}MNcLTOrTIGI_cI[PT|tTcFnHI€IxMO“
eMO‰MNTYTOOFGHc`nMq{TUTOuTƒcOGOFGHTUTOusH•M•‚cZFTOSMO
I}Fq\FTYTIUMqxXgMNOFhQT~MN•wQ•ZTYTOcOrTcLTOrTQOWMQO}FqZX˜dtMN
MNHJMcZFTOSMOQOtTqtTO^TYTO^_cIfMNTo]TYTIUMqxXgMNOFhQT~MN•wQ
UTOucgTOocZFTOSMOc`^MNTYTIUMqxXgMNOFhQT~MN•wQcOgTTOVc•ZTU
TOusH•M•‚cZFTOSMO|Z’IƒsHm{MIxMOI^_cTYTqVMI{cZFTOSMOTo]IUMqxN•M
c`YTOMOFh|cOgTcOFsHm{MIxMOI^_MIƒI[PTI{T]^
YTIUMqxXgMNOFhQT~MN•wQ•ZMO‰MNIUMqxd^OZM[\TcOZMO•wQI‘c
d[\FXgsH•M•‚To]OZM[\TMnMsHm{McgTOoqZcgTOxHc`YTOMOFh|q{cZFTOSMO
c`^MNTYTIUMqxXgMNOFhQT~MN•wQ|]MNMO‰MNI‘TIFG|`FnMNTtcOGK
$Hm{MIFI~Fq\Fc`YTOMOFh|KUMqxXgMNOFhQT~MN•wQI[PTOZM[\T

NF]^sHm{MsHmucIxMOTYTqVMI{cZFTOSMOc`^MNIUMqxX^MNQO•FTOxHc`YTOMOFh|
q{TYTsHmucIxMOTo]|‡MOc`[\TQOYQ•Hwcc`[\TOZM[\TqZc`[\TmnHT†HTo]
To]MN[kFcOtO[’MNTYTdxTOqtd^|‡MOTHMNTVQ
$Hm{McgTOocZFTOSMO•H~MX^MNOZMOq\FTYTsHm{McgTOoc`^MNTYTO^_c
IfMNROYTTo]IUMqxtTcFnHTo]TYTIUMqx•ZcgTOoTYTO^_cIfMNTo]|‡MO
T‹McgTOocZFTOSMO•ZQO[UMNcFhMIGNF•QTO^cgTOoTYTO^_cIfMNTo]`[kMN
I[PTcOgTOFhMO[qwmNF‰]sHm{McgTOocZFTOSMOq\FsHm{McgTOoTYTO^_cIfMN
ROYTc`^MNIUMqxXgMNOFhQT~MN•wQTƒ|}FsH]MOhO‰HTUN•Mpƒq\FMO]HO¡
c`PMO]H
$Hm{McgTOocZFTOSMOc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•ZsHm{McgTOo
TƒNF\FO_MYTIUMqxXgMNOFhQT~MN•wQ•ZTYTIUMqxI^OZM[\TcOZMO•wQqZ
sH•M•‚d^Iƒ|–FO^_cIfMNc`^MNIUMqxRGT•O^_cIfMNcZFTOSMOI{HI‘cd[\F
XgRFG|c`]NFY|XYcTo]OZM[\TTo]TYTTUsH]MsH•M•‚TVQc`nMTO^d…TYT
O^_cIfMNIƒI€I[PTc`]^sHm{McgTOoqZcgTOxHc`YTOMOFh|gNF\FO_MTo]
sHm{McgTOocZFTOSMOc`^MNTYTIUMqxXgMNOFhQT~MN•wQ•Z|fcmnHT†HcVcmuH
MƒlHVcQOYc•PFSTOTOSMOIYMNc`^MNqFhTO[’MNcOtdxTOqtT~MNTo]l€OfF|Z
OZM[\T•ZMN[kFp•^OfOZM[\Tp]MOZMOsHmTOucgTOocZFTOSMOc`^MNIUM


×