T\NG BI1N TJP BI1N TJP ThS. ;g ThW NgYc Th$ 0903231715 U&: 04.62694445 04.62694445 - 0903231715
PH4 T\NG BI1N TJP Ng* ThW DiU$ Th,% U&: 04.22218228 04.22218228 - 0903223096
CÁC KẾT QUẢ NGHIÊN CỨU KHOA HỌC VÀ ỨNG DỤNG CÔNG NGHỆ
T6A SOCN &] 8,
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V9N PH6NG ; CI DIN PH3A NAM 6, %j 173 H* H* B &;X, "Xp 6, #>_ 3, &". Hk CJ M U&:: (08) 38213488 U& 382134 88 - F*A: (08) 38213478 38213 478 E*: =*=>@*.
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Website:: www.tapchicongthuong Website www.tapchicongthuong.vn .vn
T\NG BI1N TJP BI1N TJP ThS. ;g ThW NgYc Th$ 0903231715 U&: 04.62694445 04.62694445 - 0903231715
PH4 T\NG BI1N TJP Ng* ThW DiU$ Th,% U&: 04.22218228 04.22218228 - 0903223096
CÁC KẾT QUẢ NGHIÊN CỨU KHOA HỌC VÀ ỨNG DỤNG CÔNG NGHỆ
T6A SOCN &] 8,
SỐ
1 - THÁNG 1/2017
B* &X R - >\= +[ >\= +[ Website: http://tapchicongthuong.vn
U&:: 04.22218230 U& 04.22 218230 B* B =_ =_ - U&: 04.62701436 B* " ? - U&: 04.22218239 B* C> Sc - U&: 04.22218229 04.22218229
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V9N PH6NG ; CI DIN PH3A NAM 6, %j 173 H* H* B &;X, "Xp 6, #>_ 3, &". Hk CJ M U&:: (08) 38213488 U& 382134 88 - F*A: (08) 38213478 38213 478 E*: =*=>@*.
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=X ? Hr =D =D >j =b GD 20.000 Sk
Website:: www.tapchicongthuong Website www.tapchicongthuong.vn .vn
&RC m&RC l l&R Cn%en%$ I%%: 0866-7756 SZ 1 - & 1/2017
LUẬT - KINH TẾ ;NG C5NG TR2NG " >_= ?c Y= Sn ?* * +\= Sn <[ - Mn= b g =XW Y 'e= * L*@ ;* <=*= - % ;*=< = '=*< ;* +*< ............. .......................... .......................... ........................7 ...........7 NGUYN V9N HU0N - ;] N9NG THNG MN CAEL =; = e ;t ; = =Y =XW Y q 'e= * E*; @*; CAEL == ** ;<< '=*< ;* +*< ............. .......................... ........................... ......................11 ........11 TRN VIT L0M C>m =;g = ]> <[ ^ Sk m t* 'e= * =; +j [ n _ =b & +* @ ;>=< ?*> * '=* = == =;*= ............ ......................... .......................... .................18 ....18 TRN TH PH@NG MAI &y =;Y ? [ => O= S]> =X =;y =b Xo ? > N e =Y H[ " & >;;= <=*=>< * <>= = *==;*= FDI = H* " =Q< ><=;* *;<............................... *;<............................................ ........................23 ...........23 NGUYN TH THU HOI x +\= _ =; j >d t* * e L=*= = **<= =;*<; ; *=?=< *= FDI ;< '=* ............ ......................... .......................... .......................... ......................29 .........29 HU>NH THANH NH. G[ =T Xp => O= S]> =X =;y =b Xo ? =f Bb &; &; M*<>;< = *==;*= ; ;= ?<== = B &; ;? .............. ........................... .......................... .......................... .......................... ........................34 ...........34 TRN TH MINH HI * e> >[ S]> =X N q 'e= * - &y =;Y ? [ E* = = >+ ?<== '=*: %=>*= * %>= ............. .......................... .......................... .......................... .............40 40
QUẢN TRỊ - QUẢN LÝ NGUYN PH@NG LINH x ; [ =; >d * Sn z T =; Cn Sk K =b A<* B*;;;< = ;*= < < *+;< * AECQ< +;< ............ ......................... .......................... .......................... .......................... .......................... ......................45 .........45 L NGUYN DIU ANH & >\= _ ^> q 'e= * e * ? [ & >;;= <=>*= '=*Q< ;=< ............ ......................... ........................... ........................... .......................... .......................... .......................... .......................... ......................50 .........50 PHM TH NGC MAI &y =;Y =y e =>b >\= _ ^> T ]> q 'e= * & <=>*= = ;= * ;= =*< ; * *< '=* '=* ............ ......................... ........................... ........................... ................. 56
L HIU HC - NGUYN ;bC TRNG CN ? * h - n= [ =O S^ r = x* =;Xp SY h ? * e % "*;: A <>= = ;= =;;< - >?;<= ;*= ............ ......................... .......................... .......................... .......................... ....................60 .......60 HONG ;I THNG &y =;Y ;t ; =; Y= Sn S =Y c =Y n= n Bn CN &XW $< <=>*= ?*=* =;* *=?=< *= < + = M<=; I><=; * &;* ............. ........................... ................67 ..67 D@NG TH NHN - NGUYN V9N LJP B ?c = =;d g ?s Sj ?o h < < ? =Y " G* g C < n >e &>_ & - B` D<><< ? +* <;?< ; <=>=< = B* * '=* B* ; %* "< &>* &* <=;, B* ;? ............ ......................... .......................... ........................... ........................... .......................... ......................71 .........71 TRN ;9NG KHOA U Xp =;g =XW e> =Y =g =;Xp & j Hk C M E?*>*= +;* ?*> +*< +* <=; H C M C= .............. ........................... .......................... .......................... .......................... ....................77 .......77 L VA XI C b> =j [ Xq Sb R Sg >* T n > X t* Xp => P 'e= * =Y SN =g > N =;> + - u> =Y H[ " F*=;< *= *= **;== >;*< == '=*< <>;< >-< =< '=*: %=> H* " = ............. .......................... .......................... .......................... ........................... ........................... .......................... .......................... .......................... .......................... ..................82 .....82 PHM V9N NAM CW n ? = =u t* * e 'e= * S]> =X =;y =b ;* Xo !;=>=< * *< '=*< =;;<< ?<= ?;<*<.................. ?;<*<............................... .......................... .......................... ..................88 .....88 CAO TH HUYQN TRANG C ? r t* ?e ?_ s N Sg = u Sn Y= Sn (AC&I'I& - BA%ED C!%&IG) =Y * e ?v* ? i C<=< * +=< = A=?=-+*< <= (ABC) <* * >-< =;;<<...............................94 H V9N C0N Uc >\= n= >[ =b =; S =Y = = f ";< *<>;< = ;? = ;= =;* <<= ............. .......................... .......................... .......................... ................100 ...100
KINH DOANH NGUYN TH LIN C N S b= >[ S =Y =; * e M< = ?*>*= = =?<< =;;< b= Sb R Sg >* : &;Xp &;Xp r T < h E5 q 'e= * & *= +;* *<<*= >;*< == <>;< = *< E5 *< '=*..................114 TRN TRUNG D=NG u> = =;d =g =;Xp g ?s y t* CN = l ] * &b A* * * * <=;>= <;?< *;= * * & J= %= C* L* C* C* ;?...............122 ;?...............122 NGUYN CH3 TRUNG Mn= * ' %>=< = ;? = >*= * +;* ' ;* ............. .......................... .......................... .......................... ........................... ........................... ......................126 .........126
NGUYN HOI NAM &y =;Y ? [ Y Xo j * =Y = j H[ " %=*=>< * <>=< = ? =< <=;+>= =@; H* " =............. = .......................... .......................... .......................... .............132 132 NGUYN TH H[NG - NGUYN TH KIM H`NG C XW S ? y* h y S]> =X M=< ?*>*= * <= ?<== ;=< .............. ........................... .......................... .......................... .......................... .......................... ........................138 ...........138
TÀI CHÍNH - NGÂN HÀNG - BẢO HIỂM ;INH TH H6A & Sn t* ?e X> S =>b => _ * e Sb * e FDI E= =?< ; ;;*= =* FDI =;;<< ............ ......................... ........................... ........................... .......................... .......................... ...............142 ..142 KIQU TH TUFN U Y= Sn t* =l u = ? N * SY 2011-2016 A<<<< = ;*= ;* ;* <==>=< = ; ; ; 2011 = 2016............................ 2016......................................... ........................148 ...........148 ;] TH KIM THU Be => O= >k ?j S]> =X =;y =b Xo ? 'e= * =; * SY e * %>=< = *==;*= FDI = '=* = >;;= ; ........... ......................... ........................... .......................... .......................... .......................... ........................152 ...........152 V= TH ANH Hn _ =; V ?y q 'e= * e * & >;;= =;*= ;<< '=*< +* <=;.................... <=;................................. .......................... .......................... .......................... ........................157 ...........157 NGUYN TH HNH " = = =g =;Xp +[ d 'e= * ? n= ;* <>;* *;= * <>= = ? ? =< *;= ............ ......................... .......................... .......................... ........................162 ...........162 NGUYEN TRUNG TRUC C*=* <=;>=>; '=* ;;*=< ;;*=< = =; =;*=* =;*= C\> =;O ?j t* * e 'e= * =; > =b n _ * =b >j =b............ =b ......................... ........................... ....................167 ......167 NGUYN TH MAI Uc >\= * \= Xr >k y =; e * %>=< = ;? = >*= >* ;<>;< = >;;= >;;= +* <=; '=*............. '=*.......................... ........................175 ...........175 TRNH MINH NGHc & >*= ?>* ><=; +;* '"B* ............. .......................... ........................... ......................180 ........180
KẾ TOÁN - KIỂM TOÁN ;O TH THANH TH7Y / B8I PH@NG NHUNG * \= Xr u s N b = N i =; S =Y =Y =;Xp SY h 'e= * I;? = >*= * *>= <>*= *>= =;* *= '=*< >?;<=<........... >?;<=< ....................184 .........184 TRN TH PH@NG THO Kb = >[ =;g =; * e b +b =t <[ 'e= * C<= **= *>= '=*< <* ;<< =;;<<.............. =;;<<........................... .......................... ........................... ......................190 ........190 H TH TH7Y V0N Kb = >[ =;g N =;Xp =Y * e 'e= * - &y =;Y ? [ I= ?;=* **= *>= '=*< =;;<: C>;;= <=*=>< * <>=< ............. .............194 194
