HOÀN THIỆN CÔNG BỐ THÔNG TIN TẠI CÁC DOANH NGHIỆP NIÊM YẾT TRÊN SỞ GIAO DỊCH CHỨNG KHOÁN THÀNH PHỐ HỒ CHÍ MINH.PDF

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.HCM








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HOÀNăTHINăCỌNGăBăTHỌNGăTINăTIă
CÁCăDOANHăNGHIPăNIÊMăYTăTRÊNă
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   2013

.HCM






PHMăNGCăVăAN





HOÀNăTHIN CỌNGăBăTHỌNGăTINăTIă
CÁCăDOANHăNGHIPăNIÊMăYTăTRÊN
SăGIAOăDCHăCHNGăKHOÁNă
THÀNHăPHăHăCHệăMINH

T- 
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TS. 




  2013
LIăCAMăOAN


  

          


  2013












MCăLC
Trang
Trangăphăbìa
Liăcamăđoan
Mcălc
Danhămcăcácătăvitătt
Danhămc hìnhăv
Danhămcăbngăbiu
Liămăđu 1
CHNGă1:ăTNGăQUANăVăCỌNGăBăTHỌNGăTINăTIăCÁCăDOANHă
NGHIPăNIÊMăYTăTRÊNăTHăTRNGăCHNGăKHOÁN 4
1.1 Tngăquanăvăthôngătinătrênăthătrngăchngăkhoán 4
1.1.1  4
1.1.2   4
1.1.3  6
1.1.3.1  6
1.1.3.2  8

1.1.3.3  8
1.1.4  9
1.1.4.1   9
1.1.4.2  9
1.1.4.3  9
1.2 Tngăquanăvăcôngăbăthôngătinăti cácădoanhănghipăniêmăytătrênăthă
trngăchngăkhoán 10
1.2.1    10
1.2.2  10
1.2.2.1 N  10
1.2.2.2   12
1.2.2.3  13
1.2.2.4 TT 14
1.2.3  14
1.2.3.1  14
1.2.3.2  15
1.2.4 
 16
1.2.4.1  16
1.2.4.2  18
1.2.4.3 
 22
1.2.5  23
1.2.5.1   23
1.2.5.2  23
1.3 Kinhănghim côngăbăthôngătinăti mtăs thătrngăchngăkhoánăthă
gii vƠăbƠiăhcăkinhănghimăchoăthătrngăchngăkhoánăVităNam 25
1.3.1 
 25
1.3.1.1  25

1.3.1.2  27
1.3.1.3  28
1.3.2  30
Ktălunăchngă1 31
CHNGă 2: THCă TRNGă CỌNGă Bă THỌNGă TINă TI CÁCă DOANHă
NGHIPă NIÊMă YTă TRÊN Să GIAOă DCHă CHNGă KHOÁNă THÀNHă
PHăHăCHệăMINH 32
2.1 Giiăthiu văcácădoanhănghipăniêmăytătrên SăgiaoădchăChngăkhoánă
ThƠnhăphăHăChíăMinh 32
2.1.1  
 32
2.1.2    
 35
2.2 VnăbnăphápălỦăvăcôngăbăthôngătinăti doanhănghipăniêmăytătrênăthă
trngăchngăkhoánăVităNam 35
2.2.1  35
2.2.2  36
2.2.3  36
2.3 Thcătrngăcôngăbăthôngătinăti cácădoanhănghipăniêmăytătrên Săgiaoă
dchăChngăkhoánăThƠnhăphăHăChíăMinh 37
2.3.1  38
2.3.2  40
2.3.3 
 40
2.3.4  42
2.4 Phơnătíchăcácănhơnătănhăhngăđn tínhăminhăbchăthôngătinăcaăcácă
doanhănghipă niêmă ytătiăSăgiaoă dchă Chngăkhoánă ThƠnhă phă Hă
ChíăMinh 43
2.4.1  43
2.4.2  46

1.2.4.1  46
1.2.4.2  47
2.4.3  47
2.4.3.1  47
2.4.3.2  50
2.4.4  51
2.4.5  54
2.5 Nguyênă nhơnă tnă tiă nhngă viă phmă trongă côngă bă thôngă tină tiă cácă
doanhănghipăniêmăytătrênăthătrngăchngăkhoánăVităNam 56
2.5.1  57
2.5.2            
 58
2.5.3   
 59
Ktălunăchngă2 60
CHNGă3:ăGIIăPHÁPăHOÀNăTHINăCỌNGăBăTHỌNGăTIN TIăCÁCă
DOANHă NGHIPă NIÊMă YTă TRÊN Să GIAOă DCHă CHNGă KHOÁNă
THÀNHăPHăHăCHệăMINH 61
3.1
nhăhngăvăcôngăbăthôngătinătrênăthătrngăchngăkhoánăVită
Nam
61
3.1.1              
tr 62
3.1.2              
 61
3.1.3 
 63
3.2 GiiăphápăhoƠnăthinăcôngăbăthôngătinătiăcácădoanhănghipăniêmăytă
trênăSăgiaoădchăChngăkhoánăThƠnhăphăHăChíăMinh 63

3.2.1  
 63
3.2.1.1  63
3.2.1.2               
 64
3.2.1.3 H 
 64
3.2.1.4


65
3.2.1.5
C            

66
3.2.1.6  
 66
3.2.2  67
3.2.3  68
3.2.4  70
3.3 HoƠnăthinăchínhăsáchăcôngăbăthôngătinătiăcácădoanhănghipăniêmăytă
trênăSăgiaoădchăChngăkhoánăThƠnhăphăHăChíăMinh 70
3.3.1  70
3.3.2             
  70
3.3.3

 

71

3.3.4   72
3.3.5         tr     
 73
3.3.6             
 73
Ktălunăchngă3 73
KTăLUN 75

 


.1: K


3







52/2012/TT--BTC

.1: 


5.3 
 
5

 




DANHăMCăCÁCăT VITăTT

BCTC :
BCTN :
CBTT :
CTCK :
 :
 :
SGDCK :
TTCK :
UBCK :
UBCKNN :


DANHăMCăHÌNHăV
Trang
1.  4
2.   7
3.  
 18
4.  CBTT  
 21
5.  25
6.  27
7. 

 

32
8. 
 
Minh
33
9.                
 34
10. : 
 45
11. h 2.5:             
 50







DANHăMCăBNGăBIU
Trang
1.  
  42
2.  47
3.       EFA   
  48
4. 
   48
5.       EFA   

    49
6. 6: 
   50
7.  52
8. :  54
- 1 -

LIăMăU
1. Tínhăcpăthit caăđătƠi:
 

 
 


Do y  


  


 

TTCK 
2. ụănghaăkhoaăhcăvƠăthcătinăcaăđătƠi:

 





 
3. Mcăđíchănghiênăcu:
 


- 2 -


 SGDCK 
 
 
   n trong
 
TTCK. 
-           CBTT   doanh
 
-  
CBTT    
4. PhmăviăvƠ điătngănghiênăcu:
(2003) 
       

thu. 

 

  
 
 



5. Phngăphápănghiênăcu:ă
:
- P: 

- P 
- 3 -

c  
CBTT    
 
  
6. Ktăcuăcaălunăvn:ă


              


 
ch

   


- 4 -

CHNGă1:ăTNGăQUANăVăCỌNGăBăTHỌNGăTINăTIăCÁC DOANH
NGHIP NIÊMăYTăTRÊNăTHăTRNGăCHNGăKHOÁN
1.1 Tngăquanăvăthôngătin trênăthătrngăchngăkhoán
1.1.1 Kháiănimăvăhăthngăthôngătin



               doanh

 
 
              

              

Hìnhă1.1:ăSăđăăcăcuăcaăTTCK

(N [15]
1.1.2 Phơnăloiăthôngătinătrênăthătrng chngăkhoán
CnăcăvƠoăchăthăthcăhinăCBTT

TTCK
Thătrngăsăcp

Thătrngăthăcp

Thătrngătpătrung
(SGDCK)
Thătrngăphiătpă
trung
UBCKNN

- 5 -

- Thôngătinăcaătăchcăniêmăyt: L




 

- ThôngătinăcaăSGDCK: L
 

 
 
- Thôngă tină caă cácă chă thă khác: N      
              
               
          . Tuy




Cnăc vƠoăthiăđimăCBTT:
- Thôngătinăđnhăk: L c  

BCTC 
 
BCTC 

- Thôngătinătcăthi: L 


- 6 -


  

- Thôngătinătheoă yêuă cu: N       
             


 

CnăcăvƠoămcăđăxălỦăcaăcácăthôngătinăcôngăb:
- HotăđngăCBTTăthô: L
 
 


- HotăđngăCBTTăđãăquaăxălỦ:  

  

tin 
1.1.3 Cácăngunăthôngătinătrênăthătrngăchngăkhoán


  
1.1.3.1 ThôngătinătătăchcăphátăhƠnh
tin qua  


 

- 7 -










.
Hìnhă1.2:ăSăđ hăthngăthôngătinătătăchcăphátăhƠnhă

(N [15]

 .

             

               
 
.


 
 g

BCTCdoanh










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  p
 

1.1.3.2 ThôngătinătăSăgiaoădchăchngăkhoán

 
Cácăthôngătinăvăthătrng:ă

 trong 
d


Cácă thôngă tină vă chă să giáă chngă khoánă niêmă yt:     

CácăthôngătinăvăqunălỦăthătrng: 



             

Cácăthôngătinăvăcácătăchcăniêmăyt,ăcôngătyăqunălỦăqu: 


CácăthôngătinăvăthƠnhăviênăcaăSGDCK: 

CácăthôngătinăvăNT:   
 
1.1.3.3 Thôngătinătăcácătăchcăkinh doanh,ădchăvăchngăkhoán
 
 
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
1.1.4 Vaiătròăcaăthôngătinătrênăthătrngăchngăkhoán:


  
 

 

 
1.1.4.1 iăviănhƠ đuăt
  

q- - 
 
  

 
 
 
1.1.4.2 iăviătăchcăniêmăyt 

               doanh

 h 
 ch
 doanh
  
 .
1.1.4.3 iăviăcăquanăqunălỦ  
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   
,  
.
 
 

.
 

   .
h

 
 


1.2 Tngăquanăvăcôngăbăthôngătinăti cácădoanhănghipăniêmăytătrênăthă
trngăchngăkhoánă
1.2.1 Kháiănimăvăcôngăbăthôngătin
Theo Malik (2004), CBT 



Theo Toutaev (2004),  
           



1.2.2 Nguyênătcăcôngăbăthôngătinătrênăthătrngăchngăkhoán
1.2.2.1 Nguyênătcăchínhăxác,ătrungăthcăvƠ đyăđ

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
 


 
 
 
 




  

 
          

g BCTCg 
 





  

c
  

  
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  
   

. V



BCTC 


 
ng, hay  
n


  

g 

1.2.2.2 NguyênătcăkpăthiăvƠ liênătc

 


         


BCTC 

 
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



 



 




 

1.2.2.3 NguyênătcăcôngăbngătrongăCBTT
 
 





 
g 
  .
 


          