Phân tích, so sánh những xu hướng kiểm toán tư nhân hóa hiện nay

THAM KHAO KINH NGHIEM NUDC NGOAI

^^^^^^^^^^^E •

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in

I^SB^

Phan tich, s

nhifng xu huang kiem tea

tu nhan hoa hien nay

IIB.M.OZA*

(Vu truong Kiem toan thu NSTW cua KTNN An DO, thanh vien cua

nhdm lam vi6c cua INTOSAl v'6 kiem toan tu nhan hda)

Tu nhiin hda vd bAn

chat cd nghia IA

chuyen giao quydn sd

hflu til nhA nudc sang

cAc td chflc pill iiliA

nude. Tuy nhidn, qiiA tiiidi nAy

thd hidn diidi nhidu hinh thiic

nhAt thoi nhu: ngiiiig dAu tu mpt

phAn, giam sd hflu nha nude, cho

dau than nhflng chflc nang nhAt

djnb, (|iiAii ly vide mua liii quyen

sd hilu, v.v. Dil vay, trong mdi

tniiing hpp, Nhii nude quydt djnb

glAiii bdt phAn tiu san hay quyen

lpi efla NhA nude, qiiAii ly chflng

idiAm dat mdt mflc Ipi nhuan eu

the. Rhi dd nhflng tiu san nAy

klidng cdn tiiupc cAc quy cong v A

van gia tiing giA tri Uieo thdi gian

ndn vi lpi icb cdng, quv trinb tn

nhan hoa cAii dAm bAo dupe Udn

hAnh sao eho thu dilpc iihidii

idiAt cho ngan sAch:

Day la hie eac Co quan Ridm

toAii tdi cao (SAI - Siipei'cm Aiidll

InstituUons) cAii can thiep. Vdi tu

cAcli IA cAc CO quan dpc

lap, cd quydn ban dupe quy

dinh trong Hidn phAp, va de

dAm bao lpi ich cua ngiin siich

Nha nudc, cac S.Al tat yen tbam

gia kiem tra quA tiinh tu iibiiii

hda tai cAc giiu doiin khac iibaii

de khong cbi dam bao cbo Mm

nude thu dupe nhieu iiliAl til ciic

doiinh nghiep liiiy cac liii siiii dii

tu iiliiin boii iiiii con dc diAc diAii

dat (lupc Ciic muc Udu co ban cua

111 nhan boa.

SO 3 NAM 2D 1 D I TAP CHI KI^M TQAN 53