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H THNG THANH TRA,GIM ST TH TRNG
CHNG KHON
ThS. Nguyn Vn ChungTrung tm NCKH v o to chng khon
T:!"#$##!!
%m&'(: chung)rtc*gm&'(.com+&c,-ook: Chung Nguy,n
mailto:[email protected]:[email protected] -
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#
Ni dung trn !"#
Nhng v/n 0 chung v h thngth&nh tr&2 g'm )t thi tr34ng chngkhon
Hot 056 ng g'm )t2 th&nh tr& 78 phat hnh ch9nh trong (nh v;c
chng khon v thi tr34ng chngkhon V'
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I$ N%ng &'n ()ung& t*ngt+n tr+, gi- .t ti tr/0ng)1ng 23n
4$ S )5n ti6t7 Khai quat v cng tac thnh tr,
giam sat:> ?@o v
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Khun khphap lyquy nh:
> V chng khonvv'
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;$ T< )1) )=ng t) t+n tr+, gi- .t7 H thng t chc th&nh tr&2 g'm )t tr
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II$ H3>t (ng gi- .t
4$ Ki ni?-7S8 Wng cc -'n OhO ngh'O vW 0Jth,o \'2 k'Jm tr& cc hot 0Qng tr I'n t'MOF> Tr;c t'MO.
;$ @>- &i 3>t (ng gi- .t- Cp UBCKNN:
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B @t Trin T: Tr/0ng
I'm )t cc hot ng cng bthng tin cD& cc 0' t3ng th&m g'&TTCKF v/n 0B g]O vn2 mu& c OhEnv n'
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B DuEn F @t H"nC1ng K3n
^u@n (_ v g'm )t v'c th;c h'ncc Auy 0Gnh OhO (uRt ('
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B DuEn F @t H"nC1ng K3n
^u@n (_2 g'm )t cc o&nh ngh'O1a vn n3bc ngo'2 o&nh ngh'On3bc ngo' chuyJn 0'2 o&nh ngh'Oc] vn 0Eu t3 n3bc ngo' ( c5ng ty0' chng Oht hnh2 n'
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B DuEn F Kin 3+n
I'm )t v'c tun thD OhO (uRt2g'm )t v'c uy trd 0'Bu k'n c/OOheO2 cc t'
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B DFD &" DTCK
I'm )t cc th&y 0' vB t chc2hot 0Qng v kh@ nng 0O ng2 uytrd cc 0'Bu k'n c/O OheO hot 0Qng2cc ch t'
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B Gi- St
I'm )t2 k'Jm tr& v'c tun thD ccAuy 0Gnh cD& OhO (uRt vB CK TTCKcD& SY IZCK v Trung tm iKCK.
lh' hO vb' SY IZCK v Trung tmiKCK g'm )t 'n -'Mn g'&o Gch CKFOhn t9ch2 0nh g' cc g'&o Gch c]
-'Ju h'n -/t th34ngF Oht h'n2 tnghO2 -o co CT U?CKNN 0J c] -'nOhO 8 (_ kGO th4'.
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B Gi- St
lh' hO vb' cc 0Pn vG ('
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II$ H3>t (ng gi- .t
- Cp S GDCK:
I'm )t C?TT: Au@n (_ n'
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1"
> lhn t9ch cc hot 0Qng g'&o Gchmu&2 -n chng khon v mc 0Qtng2 g'@m g' c@F
> T chc k'Jm tr& nhm Oht h'n cchnh v' g'&o Gch nQ' g'n nQ' -QX2th&o tng thG tr34ng v cc hnh v'
g'&o Gch kh5ng c5ng -ng khcF> K'Jm )ot tdnh trng )Y hu cD& cc
nh 0Eu t3.
II$ H3>t (ng gi- .t
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> 'Bu tr& cc t'n 0pn c] @nh h3Yng0Mn g' c@ thG tr34ng
> nh g' u h3bng Oht tr'Jn thGtr34ng> Cc khu g'm )t: th,o \' tr;c
tuyMn g'm )t trong ngyX2 th,o \'kh5ng tr;c tuyMn g'm )t nh'BungyX v k'Jm tr&
II$ H3>t (ng gi- .t
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1$
III$ H3>t (ng t+n tr+
4$ T+n tr+, 2i- tr+ t< )1) ni9-#6t
> Kh' c] cc k'n co2 kh'Mu n' t chcn' Kh' t chc n'
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th;c h'n chM 0Q -o co v c5ng -th5ng t'n th,o Auy 0GnhF
> Kh' t chc n'
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1!
;$T+n tr+ gi+3 d:) !'t t/0ng7> Th&nh tr& kh' g'm )t thG tr34ng Oht
h'n 0Ey 0D cc /u h'u v' Ohm trongg'&o GchF
> TRO hO cc ('u2 y
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J$T+n tr+, 2i- tr+ )=ng t# )1ng23n7
> Th&nh tr&2 k'Jm tr& vB t9nh ch/t hot0Qng chng khonF
> K'Jm tr& v'c ch/O hnh chM 0Q mY
v Au@n (_ t' kho@n g'&o Gch chngkhon cD& khch hngF
III$ H3>t (ng t+n tr+
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> K'Jm tr& t9nh chufn m;c cD& hot0Qng m5' g'b' v t; o&nhF
> K'Jm tr& ngh& vW nqm2 Au@n (_ th5ngt'n cD& khch hngF
> K'Jm tr& v'c tun thD Auy tqc vB m5'g'b' v t; o&nhF
#1
III$ H3>t (ng t+n tr+
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##
>
*hnh tr, ki+m tr cac h#nh vikhng cng bng:
> K'Jm tr& v'c thu Oh92 ( Oh9 cD&khch hng v3t t ( Auy 0GnhF
> K'Jm tr& v'c g8' 0Ey 0D2 kGO th4' cnhRn kMt Au@ g'&o Gch cho khch
hngF> K'Jm tr& cc hnh v' eO -uQc khchhng g'&o Gch chng khonF
III$ H3>t (ng t+n tr+
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*hnh tr, ki+m tr v t-nh h-nht#i ch.nh:
> K'Jm tr&2 Ohn t9ch t ( vn kh@WngF> K'Jm tr&2 Ohn t9ch ch/t (3ng 0Eu t3
chng khon t; o&nhF
> lhn t9ch cc ngupn thu nhRO ts hot0Qng k'nh o&nh2 m5' g'b'2 t; o&nh2-@o (nh Oht hnhF
III$ H3>t (ng t+n tr+
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*hnh tr, ki+m tr cng tac k toan:> K'Jm tr& v'c mY ) )ch hch ton2 gh'
cheO2 (3u tr chng ts v ) )ch kM
tonF> K'Jm tr& t9nh hO (2 hO OhO cD& v'chch ton chng ts kM tonF
> K'Jm tr& t9nh ch9nh c2 0Ey 0D kGO th4'v cn 0' kM ton.
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> K'Jm tr& v'c ch/O hnh c5ng tck'Jm ton2 k'Jm )ot nQ' -Q cD& c5ngtyF
> K'Jm tr& ch/t (3ng2 h'u Au@ cD&c5ng tc k'Jm )ot nQ' -QF
> K'Jm tr& m' Au&n h2 hO tc g'&
k'Jm ton nQ' -Q v k'Jm ton -
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I$ L >t "n )n tr3ng Pn&Q) CK &" TTCK
4$ *i t/ng, ngu#9n t) L >t, dBng )) Uu# (:n i9n Uu+n7
/i t!0ng b 12 pht: *3, 34 4guy5n t6c 12 pht:
> Nguy Nguy
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> Nguy Hnh v' v' Ohm Auy 0Gnh vB hot0Qng cho -n c Oh'Mu r't "n )n tr3ng Pn&Q) CK &" TTCK
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> Hnh v' v' Ohm Auy 0Gnh vB Ohthnh tr' Oh'Mu r& thG tr34ng Auc tM2cho -n chng khon t' n3bc ngo'
v Oht hnh chng khon mb' (mcP )Y cho -n chng ch (3u k_chng khon t' n3bc ngo' hoc h
tr Oht hnh chng ch (3u k_ chngkhon t' n3bc ngo' tr
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#!
> HVVl Auy 0Gnh vB Oht hnh th Hnh v' v' Ohm Auy 0Gnh vB ngh& vW
cD& c5ng ty 0' chngF
> Hnh v' v' Ohm Auy 0Gnh vB mu& ('2-n c Oh'Mu AujF
> Hnh v' v' Ohm Auy 0Gnh vB cho mu&
c5ng kh&'F>Hnh v' v' Ohm vB NCK2 KIZ CK cD&
TCN2 TCK IZF
I$ L >t "n )n tr3ng Pn&Q) CK &" TTCK
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> Hnh v' v' Ohm Auy 0Gnh vB t chc thGtr34ng g'&o Gch chng khonF
> Hnh v' v' Ohm Auy 0Gnh vB k'nh o&nhchng khon v hnh nghB chng khonF> Hnh v' v' Ohm Auy 0Gnh vB g'&o Gch
chng khonF
I$ L >t "n )n tr3ng Pn&Q) CK &" TTCK
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> Hnh v' v' Ohm Auy 0Gnh vB 0ng k_2(3u k_2 -w trs v th&nh ton chngkhon2 ngn hng g'm )t2 ngnhng (3u k_F
> Hnh v' v' Ohm Auy 0Gnh vB c5ng -th5ng t'n v -o coF
=1
I$ L >t "n )n tr3ngPn &Q) CK &" TTCK
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> Hnh v' v' Ohm Auy 0Gnh vB k'Jmton t chc c5ng ty 0' chng Auym5 (bn2 t chc n'
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> Hnh v' v' Ohm Auy 0Gnh vB th&nhtr&2 k'Jm tr& cD& cP Au&n nh n3bc c]thfm AuyBn.
==
I$ L >t "n )n tr3ngPn &Q) CK &" TTCK
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;$ dBng )) n t1) >t, -1)>t &" !i?n L 7
9-nh th$c 12 pht ch.nh: lht c@nh coF lht t'BnF
T3bc AuyBn )8 Wng g'/y CN 0ng k_hot 0Qng VlZ2 CC hnh nghB CK c]th4' hn ts =># thngF
I$ L >t "n )n tr3ngPn &Q) CK &" TTCK
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9-nh th$c 12 pht b sung: dnh ch c] th4' hn cc hot 0QngF
T3bc AuyBn )8 Wng g'/y CN hot0Qng VlZ2 CC hnh nghB ts 1>=thngF
TGch thu t&ng vRt2 Oh3Png t'n )8Wng.
I$ L >t "n )n tr3ngPn &Q) CK &" TTCK
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;iu qu?: Buc thu hi ck bn, pht hnh;
Buc hon t! ti"n, ck c#$ nt%; Buc h#& b', c!i ch(nh th)n* tin;
Buc np +i . +/i bt h/p php;
Buc cho 0u$ c)n* kh$i th1o p2n; 3
Buc *i!i t4nh, cun* cp . +i5u +6u$n2
=[
I$ L >t "n )n tr3ngPn &Q) CK &" TTCK
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J$TV- Uu#8n L >t7 Thfm AuyBn 8 OhtF
ThD tWc 8 OhtF V'c c3xng chM th' hnh AuyMt 0Gnh
8 Oht.
=$
I$ L >t "n )n tr3ngPn &Q) CK &" TTCK
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7'n c@m Pn
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