لخّصلي

1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ -ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ .ǮdzǀºƥƨǨǴǰŭơƧDŽȀƳȋơǦǴƬűơǀǯȁƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂdzƢƥƨǬǴǠƬŭơƩơƔơǂƳȍơƨǧǂǠǷńƛƮƸƦdzơơǀǿǥƾȀȇ ƩƢǬǨǐdzơƨǼŪȁŅƢŭơƤǫơǂŭơȁȆǷȂǸǠdzơƤLJƢƄơ ƢđǵȂǬȇŖdzơƨȇǁơƽȍơƨƥƢǫǂdzơƨȈdzƢǠǧȃƾǷȄǴǟƔȂǔdzơǖȈǴLjƫńƛƨǧƢǓȍƢƥ ƨȈƟƢǔǬdzơƨƥƢǫǂdzơƩơƔơǂƳƛȄǴǟǝȐǗȍơńƛƢǔȇƗǥƾȀȇƮƸƦdzơơǀȀǧǮdzƿǺǟȐǔǧ . ƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơȁƨȈǷȂǸǠdzơ ǾȈƬǧǂǤƥǹƢŭŐdzơƢđǞǴǘǔȇŖdzơƨȈǻƢŭŐdzơƨƥƢǫǂdzơȁƨƦLJƢƄơdžǴůȆǬǫƾǷȁƧƢǔǫƢđǵȂǬȇŖdzơ The aim of this research is to know the procedures for the control of implementation of the public of effectiveness of the administrative control, the finance the Commission of public transactions and the General Inspection of Finance. this as well as the parliamentary control which undertaken by both chambers of the parliament. Key words: public budget, :ƨǷƾǬǷ ƢǿǃȁƢšǶƬȇŃȁƢȀǴƳƗǺǷƪƸƬǧŖdzơƩƢȇƢǤdzơĿƪŤ .ƨǷƢǠdzơƩơƽơǂȇȍơDzȈǐŢDZȁƢǼƬƫƢŲǂưǯƗǵƢǠdzơ ȆǿȁƢŮƢůĿƧƾƷơȁDzǯƨǐǐƼƬǷƧDŽȀƳƗ ǂƟơDŽŪơĿ ƨȇǁơƽȍơƨƥƢǫǂdzơDžǁƢŻȁ ŅƢŭơƤǫơǂŭơ - ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹƢŪ - 1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ -ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ 89 ƨǷƢǠdzơƩƢǬǨǼdzơȄǴǟƨǬƥƢLjdzơƨƥƢǫǂdzơƨǸȀŠǝȐǘǓȎdzśȈdzƢǷśƦǫơǂǷƨȈdzƢŭƢƥǦǴǰŭơǂȇǃȂdzơśǠȇ :ŅƢŭơƤǫơǂŭơƨƥƢǫǁ . ƨȈǷȂǸǠdzơƩƢLjLJƚŭơȁƩƖȈŮơȁƩơǁơƽȍơǥǂǗǺǷƢđǵDŽƬǴŭơ ƢđǵDŽƬǴŭơƩƢǬǨǼǴdzƨǬƥƢLjdzơƨƥƢǫǂdzƢƥǪǴǠƬŭơ 1992ƨǼLJŐǸǧȂǻ 14Ŀƹǁƚŭơ 414-92ǶǫǁȅǀȈǨǼƬdzơǵȂLJǂŭơƽƾƷƾǬdz ƢǷƾǼǟƨǬƦLjŭơƔơǁȉơȁƗƩơŚNjƘƬdzơƽȂƳȁƨǬǧǂŭơǪƟƢƯȂdzơĿƨǼȈƦŭơǂǏƢǼǠǴdzǵơDŽƬdzȍơǢǴƦǷƨǬƥƢǘǷƨȈǷȂǸǠdzơƨǬǨǼǴdzňȂǻƢǬdzơ ƨȈǷȂǸǠdzơƩƢǬǨǐdzơƨǼŪƧŚNjƘƬǯǾƥDZȂǸǠŭơǶȈǜǼƬdzơǕǂƬnjȇ ƾȈǟơȂŭơĿǮdzƿǹȂǰȇǹƗƤŸȁƢȈƟƢĔȁƗƢƬǫƚǷƢǔǧǁƢȀǔǧǁȁƗƢđǵDŽƬǴŭơƨǬǨǼdzơȄǴǟŚNjƘƬdzƢƥƢǷƛƨƥƢǫǂdzơƨȈǴǸǟȆȀƬǼƫ ŐǸƬƦLJ 16Ŀƹǁƚŭơ 247-15ǶǫǁȆLJƢƟǂdzơǵȂLJǂŭơǂƟơDŽŪơĿƨȈǷȂǸǠdzơƩƢǬǨǐdzơǶǜǼȇȁ . ǪǧȁśȇƽƢǐƬǫơ śǷƢǠƬǷǞǷDzƥƢǬŠ ǵŐƫ ǾƥDZȂǸǠŭơǞȇǂnjƬdzơǵȂȀǨǷĿƨƥȂƬǰǷƽȂǬǟ" ƢĔƗȄǴǟƨȈǷȂǸǠdzơƩƢǬǨǐdzơǥǂǠƫȁ ƢȀǼȈƥ ƢǸȈǧ ȅǁơƽȍơ ǞƥƢǘdzơ Ʃơƿ ƨȈǷȂǸǠdzơ ƩƢLjLJƚŭơȁƨȈǷȂǸǠdzơ Ʃơǁơƽȍơȁ ƩƢƠȈŮơ ǥǂǗ ǺǷ ƨǷŐŭơƽȂǬǠdzơ - ƩơǁƢǬǟȁƗȆǓơǁƗŚƳƘƫȁƗƔƢǼƬǫƢƥƨǬǴǠƬŭơƽȂǬǠdzơ - .ƩƢǬǨǐǴdzƨȈǟƢǘǬdzơǹƢƴǴdzơȁƩƢǬǨǐǴdzƨȈǼǗȂdzơƨǼƴǴdzơ :ǹƢƴǴdzơǺǷśǟȂǻƢŮƘnjǻƗśǠǷƾƷǺǟ 1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ Ǿƥ ƪǷƢǫ ȅǀdzơ ǁƢȈƬƻȍơ ǹȂǓǁƢǠȇǺȇǀdzơ ǹȁƾȀǠƬŭơ ƢȀǠǧǂȇ Ŗdzơȁ ƢȀǏƢǐƬƻơ ǺǸǓ ƱǁƾǼƫ Ŗdzơ ǹȂǠǘdzơ Ŀ ǂǜǼƫ ƢǸǯ ƧǁƢnjƬLJȍơƾǠƥȆǓơǂƬdzơ ȁƗƨǐǫƢǼǷ ǁƢǗƛĿƧƾǫƢǠƬŭơƨƸǴǐŭơ ǺȇƾȀǠƬŭơDzƦǫǺǷƨǷƾǬŭơǑȁǂǠdzơDzǰdzƨȈdzƢŭơȁƨȈǼǬƬdzơ ǹȂǰȇǹƗƤŸȁƧŚNjƘƬdzơǒǧǂdzƢȈǧƢǯƢƦƦLJƢǸđDZȂǸǠŭơǶȈǜǼƬdzơȁƗǞȇǂnjƬǴdzƨǬǨǐdzơƨǨdzƢűDzǰnjƫ :ƧŚNjƘƬdzơǒǧǁ ƢȈǻƢƯ ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹƢŪȁƨƥƢǫǂdzơƩƖȈǿȁƧƾǫƢǠƬŭơ ǦǴǰŭơǂȇǃȂdzơƨǘǴLJƪޝ1980ƨǼLJƩƘnjǻƗŖdzơƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơDzǸǠƫ :ƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơƨƦǫơǂǷ . 4.1 ƩơǁơƽȍơǕƢnjǻȄǴǟƢȀǷƢȀǷDžǁƢŤ . ǵƢǟNJƬǨǷƢǿǂȇƾȇȁƨȈdzƢŭƢƥ ƨƦǿDzǰNjĿƩƢȈǠǸŪơȁƩƖȈŮơƢȀǠǸšŖdzơƽǁơȂŭơDZƢǸǠƬLJơƤǫơǂƫǶǯ ƢȀǷƢǜƬǻơȁƢȀǫƾǏȁƨƦLJƢƄơƨǫƽ - ƨȈdzƢŭơƩƢȈǴǸǠdzơǞȈŦȄǴǟǝȐǗȍơǪƷǍȂǐŬơȄǴǟƢȀǼǷǂǯǀǻƩƢȈƷȐǏƧƾǠƥƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơǹơȂǟƗǞƬǸƬȇȁ ǦǴƬűȁƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơ ǀȈǨǼƫ ȄǴǟƨǬƷȐdzơƨȈƟƢǔǬdzơƨƥƢǫǂdzơƨǸȀǷ ȅǂƟơDŽŪơ ǁȂƬLJƾdzơ ƾǼLJƗ :ƨȈƟƢǔǬdzơƨƥƢǫǂdzơ . ƩƢƥƢLjūơʼnƾǬƫƨȇǁƢƦƳƛƨȈǫǂƫ - DzǰnjƫŖdzơƨȈǟǂnjdzơŚǣ ȁƗƨȈǻȂǻƢǬdzơŚǣƩƢLJǁƢǸŭơȁNJǤdzơDZƢǰNjƗǞȈŦƨƸǧƢǰǷȁƨȇƢǫȂdzơ DŽȇDŽǠƫĿǶǿƢLjȇƢǸǯ - ƨȈǷȂǸǠdzơDZơȂǷȋƢƥƧǁƢǔdzơȁƗƨǿơŗdzơƤƳơȁĿȁƩƢȈǫȐƻȋơĿơŚǐǬƫ ƩơƾǼƬLjŭơ ơǀǯȁdžǴĐơǖƦǓƨƥƢƬǯȃƾdz (ƧǁơƽȍơƩƢƥƢLjƷȁŚȈLjƬdzơƩƢƥƢLjƷ) ǶēƢƥƢLjƷ ǝơƾȇƛǥǂǐdzƢƥǺȇǂǷȉơȁ ƨƷơǂǏƢȀǴƳƗǺǷƪƸǼǷȅǀdzơǥƾŮơŚǣǥơƾǿȋƨȈǷȂǸǠdzơƨȈdzƢŭơƩơƾǟƢLjŭơȁƩơƽƢǸƬǟȍơDZƢǸǠƬLJƛ - ƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫǵƢȀǷȁƨǠȈƦǗǶǸƬŭơȁDZƾǠŭơƨȈdzƢŭơśǻơȂǬƥ ƨǘǘƼŭơƩơǁƢǸưƬLJȍơ ƨƦǫơǂŭơƔơDŽƳDzǰnjȇȅǀdzơȁƨǼLjdzơƲƟƢƬǻƣƢLjƷȄǴǟƨǫƽƢǐŭơ ƢȀǼǟ ǂǨLJƗŖdzơƲƟƢƬǼdzơȁƨȈdzƢŭơǹȂǻƢǫĿƧƽǁơȂdzơƩơǂȇƾǬƬdzơśƥƨǻǁƢǬǷǺǸǔƬƫƨȈǼǬƫƨƦǫơǂǷƔơǂƳƛȄǴǟǹƢŭŐdzơDzǸǠȇȁ ƨǧǂǠǷƤŸƢǸǯ . ƩƢȈǨȈǰdzơȅƘƥȁǦǟƢǔƫȁƗȆǤdzƗȁƗǀȈǨǼƬdzơƾǠƥǪǬŢƾǫƨȈǻơDŽȈŭơĿǁǂǬŭơǒƟƢǨdzơȁƗDŽƴǠdzơǹƢǯơƿƛ ǽǀǿǹƗǶǴǠdzơǞǷƢȀǷơƾƼƬLJƛƨȈǨȈǯȁƨǷƢǠdzơƽǁơȂŭơDzȈǐŢǕȁǂNjȄǴǟǥǂǠƬdzơńƛȃǂƻƗƨȀƳǺǷƨȈǻƢŭŐdzơƨƥƢǫǂdzơǥƾē džǴĐơǍƢǐƬƻơǩƢǘǻĿDzƻƾƫŖdzơƨȈǼǗȂdzơƨȈŷȋơ (16) ƢȀƬLJƢȈLJȄǴǟƢǔȇƗǶǰūơƢŶƛȁƨǷȂǰƸǴdzƨȈdzƢŭơƨLJƢȈLjdzơȄǴǟǖǬǧdžȈdz ǶǰƸǴdz ǹƢŭŐdzơƔƢǔǟȋƨƦLjǼdzƢƥƨǏǂǧƨȈǻơDŽȈŭơ ƩơƽƢǸƬǟȍơ (ƪȈƦưƫ) ǖƦǓƔơǂƳƛƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫDZȐƻǺǷǶƬȇƨȈǻơDŽȈŭơǀȈǨǼƫƲƟƢƬǻƨǼȇƢǠǷȁƾǯƘƬdzơƾǠƥȁ ŚƻȋơĿ DZƾǠŭơƨȈdzƢŭơśǻơȂǬƥǪǴǠƬŭơ 17-84ǹȂǻƢǬdzơǺǷ 78ƧƽƢŭơǵƢǰƷȋƢǬƦǗơǀǿȁƨȈǷȂǸǠdzơƨǼȇDŽŬơȃȂƬLjǷȄǴǟƵȂƬǨŭơ

(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
88
ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ–
ҵҳ᥮ᦸᦿҫᦊᥲᦫӃ᧜᥿ҳ
ҭҶ᥮ᥲ᧔᥷᧒᦬ᧃ᥮ᦀᦿҫᦐᦻᦎᧄᦿҫ
ǎƼǴǷ
.ǮdzǀºƥƨǨǴǰŭơƧDŽȀƳȋơǦǴƬűơǀǯȁƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂdzƢƥƨǬǴǠƬŭơƩơƔơǂƳȍơƨǧǂǠǷńƛƮƸƦdzơơǀǿǥƾȀȇ
ƩƢǬǨǐdzơƨǼŪȁŅƢŭơƤǫơǂŭơȁȆǷȂǸǠdzơƤLJƢƄơ ƢđǵȂǬȇŖdzơƨȇǁơƽȍơƨƥƢǫǂdzơƨȈdzƢǠǧȃƾǷȄǴǟƔȂǔdzơǖȈǴLjƫńƛƨǧƢǓȍƢƥ
ƨȈƟƢǔǬdzơƨƥƢǫǂdzơƩơƔơǂƳƛȄǴǟǝȐǗȍơńƛƢǔȇƗǥƾȀȇƮƸƦdzơơǀȀǧǮdzƿǺǟȐǔǧ .ƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơȁƨȈǷȂǸǠdzơ
ǾȈƬǧǂǤƥǹƢŭŐdzơƢđǞǴǘǔȇŖdzơƨȈǻƢŭŐdzơƨƥƢǫǂdzơȁƨƦLJƢƄơdžǴůȆǬǫƾǷȁƧƢǔǫƢđǵȂǬȇŖdzơ
.ǪȈǫƾƬdzơƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫƨƥƢǫǂdzơƨǷƢǠdzơƨȈǻơDŽȈŭơ :ƨdzơƾdzơƩƢǸǴǰdzơ
Abstract
The aim of this research is to know the procedures for the control of implementation of the public
budget as well as the various authorities responsible for doing it. In addition to shed the light on the extent
of effectiveness of the administrative control, which carried out by the public accountant, the finance
Controller, the Commission of public transactions and the General Inspection of Finance. Moreover, this
research aims to show the procedures of the judicial control which done by the judges and auditors of the
Accounting Court, as well as the parliamentary control which undertaken by both chambers of the
parliament.
Key words: public budget, control, implementation of the public budget, auditing.
:ƨǷƾǬǷ
ƨȈǻơDŽȈŭơ ǀȈǨǼƫDzǟƨƥƢǫǂdzơ ƨǴƷǂŠ ȄǸLjƫȁ ƨdzȁƾǴdz ƨǷƢǠdzơ ƨȈǻơDŽȈŭơ Ƣđ ǂŤ ƨǴƷǂǷǂƻƕ ƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂdzơ ƾǠƫ
Ƨǁơƽȍơ) ƨȇǀȈǨǼƬdzơ ƨǘǴLjdzơ ƧDŽȀƳƗȁ ƨǷƢǠdzơ ƩƢƠȈŮơ ǵơDŽƬdzơ ǺǷ ƾǯƘƬdzơȁ ǪǬƸƬdzơƾǐǫ ƨƥƢǫǂdzơ ǺǷ ƧƽƾǠƬǷ ǝơȂǻȋǞǔţ ƮȈƷƨǷƢǠdzơ
ƨǷƢǠdzơƩƢǬǨǼdzƢƥȁƗƨǷƢǠdzơƩơƽơǂȇȍƢƥǂǷȋơ ǪǴǠƫ ƔơȂLJ ƨȈǷȂǸǠdzơƨƦLJƢƄơȁƨȈǻơDŽȈŭƢƥ ǪǴǠƬŭơ ǹȂǻƢǬdzơ ƾǟơȂǫȁǵƢǰƷƘƥ ƨǷƢǠdzơ
ƨȈdzƢŭơƨǼLjǴdzƨdzȁƾdzơƨȈǻơDŽȈǷĿƨƷȂƬǨŭơƨȈdzƢŭơƩơƽƢǸƬǟȍơǩƢǨǻƛǹƗǺǷƾǯƘƬdzơȁǂȇǀƦƬdzơƤǼšȁƨǷƢǠdzơ DZơȂǷȋơ ȄǴǟ ƢǛƢǨƷ
ƨǷƢǠdzơƩơƽơǂȇȍơƨǧƢǯDzȈǐŢƩƢȈǨȈǯǺǷƪƦưƬdzơńƛƨǧƢǓȍƢƥ .ƢǿǃȁƢšǶƬȇŃȁƢȀǴƳƗǺǷƪƸƬǧŖdzơƩƢȇƢǤdzơĿƪŤ
ƨǷƢǠdzơƨȈǻơDŽȈŭơĿƧƽǁơȂdzơ
ƨƥƢǫǂdzơȁƨȈƟƢǔǬdzơƨƥƢǫǂdzơȁƨȇǁơƽȍơƨƥƢǫǂdzơ :ƨȈdzƢƬdzơƨƯȐưdzơDZƢǰNjȋơƤLjƷǂƟơDŽŪơ ĿƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂdzơDžǁƢŤ
ƨȈǻƢŭŐdzơ
:ƨȇǁơƽȍơƨƥƢǫǂdzơ .1
ǩƢǨǻȍơDZȁƢǼƬƫƨƥƢǫǁȆǿȁƢŮƨǠƥƢƬdzơƧDŽȀƳȋơƨǘLJơȂƥƢȀLjǨǻȄǴǟƨȇǀȈǨǼƬdzơƨǘǴLjdzơƢȀLJǁƢŤƨȈƫơƿƨƥƢǫǁƨȇǁơƽȍơƨƥƢǫǂdzơƾǠƫ
.ƨǷƢǠdzơƩơƽơǂȇȍơDzȈǐŢDZȁƢǼƬƫƢŲǂưǯƗǵƢǠdzơ
ȆǿȁƢŮƢůĿƧƾƷơȁDzǯƨǐǐƼƬǷƧDŽȀƳƗ ǂƟơDŽŪơĿ ƨȇǁơƽȍơƨƥƢǫǂdzơDžǁƢŻȁ
ȆǷȂǸǠdzơƤLJƢƄơ -
ŅƢŭơƤǫơǂŭơ -
ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹƢŪ -
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
89
ƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơ -
DžǁƢŤƢĔƗȅƗƨȈǴƦǫƨƥƢǫǁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹƢŪȁȆǷȂǸǠdzơƤLJƢƄơȁŅƢŭơƤǫơǂŭơǺǷDzǯƢȀLJǁƢŻŖdzơƨƥƢǫǂdzơƾǠƫ
ȅǂšƢĔƗǁƢƦƬǟơȄǴǟƨȇƾǠƦdzơƨƥƢǫǂdzơǺǸǓǦǼǐƫƢĔƜǧƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơƨƥƢǫǁƢǷƗ .ƨǬǨǼdzơǥǂǏȁǀȈǨǼƬdzơǵƢŤƛDzƦǫ
ǀȈǨǼƬdzơƩƢȈǴǸǟƾǠƥ
ƢȈǷȂǸǟ ƢƦLJƢŰ ƾǠȇ "ƨȈǷȂǸǠdzơ ƨƦLJƢƄơ ǹȂǻƢǫ ǺǷ 33 ƧƽƢŭơ Ŀ ȆǷȂǸǠdzơ ƤLJƢƄơ ǦȇǂǠƫ ƽǁȁ :ȆǷȂǸǠdzơƤLJƢƄơƨƥƢǫǁ 1.1
:ƨȈdzƢƬdzơ ƩƢȈǴǸǠdzƢƥ ǵƢȈǬǴdz ƢǻȂǻƢǫ śǠȇ ǎƼNj DzǯǵƢǰƷȋơ ǽǀǿ ǵȂȀǨŠ )1
(
ƩƢǬǨǼdzơǞǧƽȁƩơƽơǂȇȍơ DzȈǐŢ-
ƢȀǜǨƷȁ Ƣđ ǦǴǰŭơ ƽơȂŭơ ȁƗ ƔƢȈNjȋơ ȁƗǶȈǬdzơȁƗ ƩơƾǼLjdzơȁƗ DZơȂǷȋơ ƨLJơǂƷ ǹƢǸǓ-
ƽơȂŭơȁ ƩơƾƟƢǠdzơȁ ƩƢǰǴƬǸŭơȁǶȈǬdzơȁƩơƾǼLjdzơȁ DZơȂǷȋơ DZȁơƾƫ-
".ƩơƽȂƳȂŭơ ƩƢƥƢLjƷ ƨǯǂƷǵȂLJǂŭơǶǜǻ ƾǬdz .ǾƬȈdzȁƚLjŭ ƢLJƢLJƗ ǹȂǠǔźȁ ƨȈdzƢŭƢƥ ǦǴǰŭơ ǂȇǃȂdzơ DzƦǫ ǺǷ ǶǿƽƢǸƬǟơ ȁƗ śȈǷȂǸǠdzơ śƦLJƢƄơ śȈǠƫ ǶƬȇ
ǶǿƽƢǸƬǟơȁǶȀǼȈȈǠƫ ƩƢȈǨȈǯ 1991 ƨǼLJŐǸƬƦLJ 7 Ŀ ǁƽƢǐdzơ 311-91Ƕǫǁ ȅǀȈǨǼƬdzơ (2)

ƔơǂƳƛƾƷńƛƾƬŻDzƥƢȀǧǂǏĿǂǐƸǼȇȏǁȁƽȂǿȁǍȂǐŬơȄǴǟƨȈǷȂǸǠdzơƩƢǬǨǼdzơǀȈǨǼƫĿȆǷȂǸǠdzơƤLJƢƄơǁȁƾǧ
ȆǷȂǸǠdzơƤLJƢƄơǵȂǬȇȁ .ǾƬƸǏǺǷƾǯƘƬdzơƾǠƥȏƛǽǀǨǼȇȏƮȈŞǾȈdzƛǁƾǐȇȅǀdzơǥǂǐdzƢƥǂǷȋơȄǴǟƨǬƦLjǷƨǬȈǫƽƨƥƢǫǁ
ƢǿǁƾǐȇŖdzơƩơƽơǂȇȍơƩơƾǼLjƥDzǨǰƬdzơDzƦǫǾȈǴǟśǠƬȇƿƛƨǷƢǠdzơƩƢǬǨǼdzơȁƗƨǷƢǠdzơƩơƽơǂȇȎdzƔơȂLJƨȈǴƦǫƨȈdzƢǷƨƥƢǫǂƥ
ƩơƽơǂȇȍơDzȈǐƸƬƥƨǸǜǻȋơȁśǻơȂǬdzơƤƳȂŠǾdzǎƻǂǷŚƻȋơơǀǿǹƗǺǷǪǬƸƬȇǹƗǥǂǐdzƢƥǂǷȉơ (3)
ƨǷƢǠdzơƩƢǬǨǼdzơȄǴǟƨǬƥƢLjdzơƨƥƢǫǂdzơƨǸȀŠǝȐǘǓȎdzśȈdzƢǷśƦǫơǂǷƨȈdzƢŭƢƥǦǴǰŭơǂȇǃȂdzơśǠȇ :ŅƢŭơƤǫơǂŭơƨƥƢǫǁ .2.1
DzƷơǂǷǺǷńȁȋơƨǴƷǂŭơȄǴǟƨƥƢǫǂdzơǺǷǝȂǼdzơơǀǿƤǐǼȇȁ .ƨȈǷȂǸǠdzơƩƢLjLJƚŭơȁƩƖȈŮơȁƩơǁơƽȍơǥǂǗǺǷƢđǵDŽƬǴŭơ
ƨǷƢǠdzơƩƢǬǨǼdzơǀȈǨǼƫ
ȁƗƧǁơƽƛȅȋǺǰŻȏƮȈƷ .ƢȀȈǴǟŚNjƘƬdzơȁƨȈǷȂǸǠdzơƨǬǨǼdzƢƥǵơDŽƬdzȍơȄǴǟƨȈǴƦǫƨƥƢǫǁƨLJǁƢŲĿŅƢŭơƤǫơǂŭơǁȁƽDzưǸƬȇ
.ŅƢŭơƤǫơǂŭơǥǂǗǺǷǾȈǴǟǂNjƚǷȁƢƸȈƸǏƨǬǨǼdzƢƥǵơDŽƬdzȍơǹƢǯơƿƛȏƛƽƢǸƬǟƛǥǂǏƨȈǷȂǸǟƨLjLJƚǷ
ƢđǵDŽƬǴŭơƩƢǬǨǼǴdzƨǬƥƢLjdzơƨƥƢǫǂdzƢƥǪǴǠƬŭơ 1992ƨǼLJŐǸǧȂǻ 14Ŀƹǁƚŭơ 414-92ǶǫǁȅǀȈǨǼƬdzơǵȂLJǂŭơƽƾƷƾǬdz
DZƢưŭơDzȈƦLJȄǴǟƢȀǼǷǂǰǻ ŅƢŭơƤǫơǂŭơƧŚNjƘƬdzƨǠǓƢŬơƩƢȈǴǸǠdzơǝȂǻ (4)
ǺǷƢǿŚǣȁƪȈƦưƬdzơƩơǁơǂǫśȈǠƬdzơƩơǁơǂǫ
.ƨȈdzƢǷƨǼLJDzǯDzǨǫƾǼǟƾǠƫŖdzơƨȈũȍơDZȁơƾŪơ .ǶēƢƦƫǂǷǞǧƽȁśǨǛȂǸǴdzřȀŭơǁƢLjŭơǎţŖdzơ ȃǂƻȋơƩơǁơǂǬdzơ
ŚȈLjƬdzơƩƢǬǨǼƥƩƢǷơDŽƬdzȍơ .ƨȈdzƢŭơƨǼLjdzơƔƢǼƯƗƨdzƾǠŭơƨȈǴǏȋơDZȁơƾŪơȁƨǼLjdzơƨȇơƾƥĿƾǠƫŖdzơƨȈdzȁȋơƨȈǴǏȋơDZȁơƾŪơ
ȏƢǷƾǼǟ (Facture proformat) ƨȈǴǰNjƧǁȂƫƢǧ ȁƗ (Bon de comande) ƤǴǘdzơƾǼLjƥǶǟƾǷǵơDŽƬdzƛDzǯ .ǁƢǸưƬLJȏơȁ
ƩơƽƢǸƬǟȍơDzȇȂƸƬƥƢǸȈLJȏǪǴǠƬȇǁǂǬǷDzǯ .ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǵơǂƥȍƽƾƄơȃȂƬLjŭơǾǤǴƦǷȃƾǠƬȇ
ƩƢǬǨǼǴdzƨȈƫȂƦưdzơ ǩơǁȁȋơ ǞȈǸŝǪǧǂƫŖdzơǵơDŽƬdzȍơƧǁƢǸƬLJƛ ƽơƾǟƜƥǵȂǬȇǹƗǥǂǐdzƢƥ ǂǷȉơȄǴǟƤŸǁƢǗȍơ ơǀǿĿ
ǥǂǐdzƢƥǂǷȉơƨǨǏǺǷƾǯƘƬdzơƢǸȈLJȏƢđǵDŽƬǴŭơƨȈǷȂǸǠdzơƨǬǨǼdzơǂǏƢǼǠdzǪȈǫƽǎƸǨƥǵȂǬȇŅƢŭơƤǫơǂŭơǹȋ .ƨȈǷȂǸǠdzơ
ǎȈǐƼƬdzơƨȈdzƢŭơƤǏƢǼŭơȁƗƩơƽƢǸƬǟȍơǂǧȂƫƢđDZȂǸǠŭơƩƢǸȈǜǼƬdzơȁ śǻơȂǬǴdzƢđǵDŽƬǴŭơƨȈǷȂǸǠdzơƨǬǨǼdzơƨǬƥƢǘǷȃƾǷ
ƢǷƾǼǟƨǬƦLjŭơƔơǁȉơȁƗƩơŚNjƘƬdzơƽȂƳȁƨǬǧǂŭơǪƟƢƯȂdzơĿƨǼȈƦŭơǂǏƢǼǠǴdzǵơDŽƬdzȍơǢǴƦǷƨǬƥƢǘǷƨȈǷȂǸǠdzơƨǬǨǼǴdzňȂǻƢǬdzơ
ƨȈǷȂǸǠdzơƩƢǬǨǐdzơƨǼŪƧŚNjƘƬǯǾƥDZȂǸǠŭơǶȈǜǼƬdzơǕǂƬnjȇ
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
90
ƾȈǟơȂŭơĿǮdzƿǹȂǰȇǹƗƤŸȁƢȈƟƢĔȁƗƢƬǫƚǷƢǔǧǁƢȀǔǧǁȁƗƢđǵDŽƬǴŭơƨǬǨǼdzơȄǴǟŚNjƘƬdzƢƥƢǷƛƨƥƢǫǂdzơƨȈǴǸǟȆȀƬǼƫ
.ƢđDZȂǸǠŭơƩƢǠȇǂnjƬdzơȁƩƢǸȈǜǼƬdzơƢēƽƾƷŖdzơƨȈǻȂǻƢǬdzơ
:ƨȈdzƢƬdzơƩȏƢūơĿ ƧŚNjƘƬǴdzƢƬǫƚǷǒǧǂdzơǹȂǰȇȁ
ƶȈƸǐƬǴdzDzƥƢǫȁǶȈǜǼƬǴdzƨǨdzƢűǾƥȂnjƫǵơDŽƬdzȍơƵơǂƬǫƛ -
ƨƥȂǴǘŭơƨȈƫȂƦưdzơǪƟƢƯȂdzơǹƢǐǬǻȁƗǵơƾǠǻƛ -
ǪƟƢƯȂdzơĿǵƢǿǹƢȈƥǹƢȈLjǻ -
ƨȈdzƢƬdzơƩȏƢūơĿǹȂǰȈǧƧŚNjƘƬǴdzȆƟƢȀǼdzơǒǧǂdzơƢǷƗ
ƢđDZȂǸǠŭơƩƢǸȈǜǼƬdzơȁśǻơȂǬǴdzǶǷơDŽƬdzȍơƵơǂƬǫƛƨǬƥƢǘǷǵƾǟ -
ƨȈdzƢŭơƤǏƢǼŭơȁƗƩơƽƢǸƬǟȍơǂǧȂƫǵƾǟ -
ƪǫƚŭơǒǧǂdzơƧǂǯǀǷĿƨǻȁƾŭơŅƢŭơƤǫơǂŭơƩƢǜƷȐŭ ǥǂǐdzƢƥǂǷȉơǵơǂƬƷƛǵƾǟ -
ȆƟƢȀǼdzơȁƗƪǫƚŭơǒǧǂdzơƣƢƦLJƗDzǰƥǥǂǐdzƢƥǂǷȉơǞǴǘȇǹƗŅƢŭơƤǫơǂŭơȄǴǟƤŸƽƾǐdzơơǀđ
ǺǷƨǬƦLjǷƨƥƢǫǂdzƨȈǷȂǸǟƨǬǨǏǁƢǗƛĿƨǧȁǂǐŭơƨȈǷȂǸǠdzơƩơǁơƽȍơƩƢǬǨǻǞǔţ :ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹƢŪƨƦǫơǂǷ .3.1
ŐǸƬƦLJ 16Ŀƹǁƚŭơ 247-15ǶǫǁȆLJƢƟǂdzơǵȂLJǂŭơǂƟơDŽŪơĿƨȈǷȂǸǠdzơƩƢǬǨǐdzơǶǜǼȇȁ .ƩƢǬǨǐdzơǹƢŪǥǂǗ
ǵƢǠdzơǪǧǂŭơƩƢǔȇȂǨƫȁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǶȈǜǼƫǺǸǔƬŭơ 2015ƨǼLJ
ǪǧȁśȇƽƢǐƬǫơ śǷƢǠƬǷǞǷDzƥƢǬŠ ǵŐƫ ǾƥDZȂǸǠŭơǞȇǂnjƬdzơǵȂȀǨǷĿƨƥȂƬǰǷƽȂǬǟ" ƢĔƗȄǴǟƨȈǷȂǸǠdzơƩƢǬǨǐdzơǥǂǠƫȁ
ƩƢǷƾŬơȁ ǵǃơȂǴdzơȁ DZƢǤNjȋơ DZƢů Ŀ ƧƾǫƢǠƬŭơ ƨƸǴǐŭơ ƩƢƳƢƷ ƨȈƦǴƬdz ǵȂLJǂŭơ ơǀǿ Ŀ ƢȀȈǴǟ ǍȂǐǼŭơ Ǖȁǂnjdzơ
".ƩƢLJơǁƾdzơȁ (5)

ƨǓȁǂǨŭơƨǬƦLjŭơƨƦǫơǂŭơȁǞǧƾdzơƤȈdzƢLJƗȁƢȀǷơǂƥƛǩǂǘƥǍȂǐŬơȄǴǟǪǴǠƬƫƧDŽȈǸƬǷǵƢǰƷȋƨȈǷȂǸǠdzơƩƢǬǨǼdzơǞǔţȁ
ǂǯǀǻƽȂǬǠdzơǒǠƥƢȀȈǴǟƨǬƦLjŭơƨƥƢǫǂdzơǺǷŅƢƬdzƢƥȁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹȂǻƢǫǵƢǰƷƗǪȈƦǘƫǺǷŘưƬLjƫǾǻƗŚǣ .ƢȀȈǴǟ
ƢȀǼǷ (6)

ƢȀǼȈƥ ƢǸȈǧ ȅǁơƽȍơ ǞƥƢǘdzơ Ʃơƿ ƨȈǷȂǸǠdzơ ƩƢLjLJƚŭơȁƨȈǷȂǸǠdzơ Ʃơǁơƽȍơȁ ƩƢƠȈŮơ ǥǂǗ ǺǷ ƨǷŐŭơƽȂǬǠdzơ -
ǞȇǁƢnjŭơȄǴǟƣƾƬǼŭơǥơǂNjȍƢƥƨǬǴǠƬŭơƽȂǬǠdzơ -
ƩơǁƢǬǟȁƗȆǓơǁƗŚƳƘƫȁƗƔƢǼƬǫƢƥƨǬǴǠƬŭơƽȂǬǠdzơ -
ǂƟơDŽŪơǮǼƥǞǷƨǷŐŭơƽȂǬǠdzơ -
ǾǼǟDzǬȇ ȁƗƱƽ 12.000.000ȅȁƢLjȇƧƾǫƢǠƬŭơƨƸǴǐŭơƩƢƳƢūȅǂȇƾǬƬdzơǢǴƦŭơƢȀȈǧȅȁƢLjȇƨȈǷȂǸǟƨǬǨǏDzǯ
ƩơƔơǂƳȍơǪǧȁƨȈǷȂǸǟƨǬǨǏǵơǂƥƛƢƥȂƳȁȆǔƬǬȇȏƩƢǷƾŬơȁƗƩƢLJơǁƾǴdzƱƽ 6.000.000ȁǵǃơȂǴdzơȁƗDZƢǤNjȌdz
ƢȀȈǴǟǍȂǐǼŭơƨȈǴǰnjdzơ (7)
ĽǺǷȁƢǿƾǬǠƫŖdzơƩƢǬǨǐdzơƤǫơǂƫƨǼƴǴƥƧƾǫƢǠƬŭơŁƢǐŭơǥƢǼǏƗǺǷǦǼǏDzǯǶȈǜǼƬdzơǎƻƾǬǧǁƢǗȍơơǀǿĿ
ƨȈƟȏȂdzơƨǼƴǴdzơȁƨȈǼǗȂdzơƨȈǷȂǸǠdzơƩƢLjLJƚǸǴdzƩƢǬǨǐdzơƨǼŪȁƩƢǬǨǐǴdzƨȇǁơǃȂdzơƨǼƴǴdzơ :ǹƢƴǴdzơ ǺǷdžŨƭƾƷƗ
ƢȀǸƴƷƾȇDŽȇŖdzơƩƢǬǨǐǴdzƨƦLjǼdzƢƥȁ .ƨȈǴƄơƨȈǷȂǸǠdzơƩƢLjLJƚǸǴdzƩƢǬǨǐdzơƨǼŪȁƩƢǬǨǐǴdzƨȇƾǴƦdzơƨǼƴǴdzơȁƩƢǬǨǐǴdz
.ƩƢǬǨǐǴdzƨȈǟƢǘǬdzơǹƢƴǴdzơȁƩƢǬǨǐǴdzƨȈǼǗȂdzơƨǼƴǴdzơ :ǹƢƴǴdzơǺǷśǟȂǻƢŮƘnjǻƗśǠǷƾƷǺǟ
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
91
ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǵơǂƥƛƔơǂƳƛƨȈǻȂǻƢǫȃƾǷƨƥƢǫǁDZƢůĿƩƢǬǨǐǴdzƨȈǟƢǘǬdzơǹƢƴǴdzơȁƨȈǼǗȂdzơǹƢƴǴdzơǺǷDzǯńȂƬƫ
ƢȀǏƢǐƬƻơǺǸǓƱǁƾǼƫŖdzơǪƷȐŭơȁƩƢǬǨǐdzơǞȇǁƢnjǷȁǕȁǂnjdzơǂƫƢǧƽǞȇǁƢnjŠǂǷȋơǪǴǠƬȇƢǷƾǼǟ
Ǿƥ ƪǷƢǫ ȅǀdzơ ǁƢȈƬƻȍơ ǹȂǓǁƢǠȇǺȇǀdzơ ǹȁƾȀǠƬŭơ ƢȀǠǧǂȇ Ŗdzơȁ ƢȀǏƢǐƬƻơ ǺǸǓ ƱǁƾǼƫ Ŗdzơ ǹȂǠǘdzơ Ŀ ǂǜǼƫ ƢǸǯ
ȃȂǟƽȅƗDzƦǫǹȁƾǫƢǠƬŭơƢȀǠǧǂȇŖdzơǹȂǠǘdzơǮdzǀǯȁ .ƧǁƢnjƬLJȍơƾǠƥȆǓơǂƬdzơ ȁƗƨǐǫƢǼǷ ǁƢǗƛĿƧƾǫƢǠƬŭơƨƸǴǐŭơ
DzưŲȁƢLjȈƟǁǾǴưŲȁƗřǠŭơǂȇǃȂdzơǺǷƩƢǬǨǐǴdzƨȈǟƢǘǬdzơǹƢƴǴdzơDzǰnjƬƫ .ƨǬǨǐdzơǀȈǨǼƫƨŦƢǼdzơƩƢǟơŗdzơǹƘnjƥƨȈƟƢǔǫ
ǂȇƾŭơǺǟDzưŲȁƨȈǻơDŽȈǸǴdzǵƢǠdzơǂȇƾŭơǺǟDzưŲ) ƨȈdzƢŭơǂȇǃȁǺǟǹȐưŲȁřǠŭơǝƢǘǬdzơǺǟǹȐưŲȁdžȈƟǂǴdzƤƟƢǻǂȇǃȂdzơ
ƧǁƢƴƬdzơǂȇǃȁǺǟDzưŲȁƨƦLJƢƸǸǴdzǵƢǠdzơ
ƨLJơǁƾdzơƾǠƥƢȀǔǧǁȁƗƢȀȈǴǟƨǓȁǂǠŭơƨǬǨǐǴdzƧŚNjƘƬdzơƶǼǷDZȂƦǬƥǁơǂǬdzơƨǐǐƼƬŭơƩƢǬǨǐdzơƨǼŪƾǠƫƽƾǐdzơ ơǀđ
ǺȇƾȀǠƬŭơDzƦǫǺǷƨǷƾǬŭơǑȁǂǠdzơDzǰdzƨȈdzƢŭơȁƨȈǼǬƬdzơ
ƨƸǴǐŭơȄǴǟƧŚNjƘƬdzơǑǂǨƫƨdzƢūơǽǀǿĿȁƨǬǨǐdzơǀȈǨǼƬdzƢǐȈƻǂƫƾǠȇƧŚNjƘƬdzơƶǼǷDZȂƦǫǹƛ :ƧŚNjƘƬdzơDZȂƦǫ :ƆȏȁƗ
ƧŚNjƘƬǴdzƨǬǧơǂŭơƩƢǜǨƸƬdzơǞǧǁƾǠƥȁƢȀȈǴǟƨǐƬƼŭơƨǘǴLjdzơƨǬǧơȂǷƽǂƴŠƨǬǨǐdzơǀǨǼƫȁ .ŅƢŭơƤǫơǂŭơȁƧƾǫƢǠƬŭơ
ǹȂǰȇǹƗƤŸȁƧŚNjƘƬdzơǒǧǂdzƢȈǧƢǯƢƦƦLJƢǸđDZȂǸǠŭơǶȈǜǼƬdzơȁƗǞȇǂnjƬǴdzƨǬǨǐdzơƨǨdzƢűDzǰnjƫ :ƧŚNjƘƬdzơǒǧǁ ƢȈǻƢƯ
ƢƦƦLjǷǒǧǂdzơơǀǿ
.ƨȈdzƢŭơ ǂȇǃȁ ŁƢǐŭƨǠƥƢƫȆǿȁǵƢǠdzơǪǧǂŭơƩƢǔȇȂǨƫȁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǖƦǓƨǘǴLJƭơƾƸƬLJƛĻǁƢǗȍơ ơǀǿĿ
ȆǴȇƢǷDžƢLJȋƢƥƨǘǴLjdzơǽǀǿńȂƬƫȁ (8)
ŁƢǐŭơńƛƢȀƳȂǷ ƢȇƗǁƨǨǐdzơǽǀđǁƾǐƫȁ .ǽǀȈǨǼƫƨǠƥƢƬǷȁǵƢǠdzơǪǧǂŭơƩƢǔȇȂǨƫȁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǶȈǜǼƬƫƽơƾǟƛ -
ƨȈǷȂǸǠdzơƩƢǬǨǐdzơǹƢŪȁƨƥƢǫǂdzơƩƖȈǿȁƧƾǫƢǠƬŭơ
ȄǴǟơƔƢǼƥƢǿǀȈǨǼƫȁǵƢǠdzơǪǧǂŭơƩƢǔȇȂǨƫȁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǵơǂƥƛƩơƔơǂƳƛĿǪȈǫƾƬdzƢƥǵȂǬȇǺǷǦȈǴǰƫȁƗǪȈǫƾƬdzơ -
ƨǐƬűƨǘǴLJDzǯƤǴǗ
ǦǴǰŭơǂȇǃȂdzơƨǘǴLJƪޝ1980ƨǼLJƩƘnjǻƗŖdzơƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơDzǸǠƫ :ƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơƨƦǫơǂǷ .4.1
ƩơǁơƽȍơǕƢnjǻȄǴǟƢȀǷƢȀǷDžǁƢŤ .ƨǬƷȐdzơƨƥƢǫǂdzơȁʼnȂǬƬǴdzƨȇDŽǯǂǷDzǯƢȈǿǺǷDzǰnjƬƫȆǿȁ .ǵƢǟNJƬǨǷƢǿǂȇƾȇȁƨȈdzƢŭƢƥ
ŁƢǐŭơƨƦǫơǂŠDzǨǰƬƫŖdzơȁƨȇȂȀŪơƩƢȈnjƬǨŭƢƥȐưŲȆǴƄơȃȂƬLjŭơȄǴǟƽơƾƬǷƛDzǯƢȈŮơǽǀŮǹƗƢǸǯƨȇDŽǯǂŭơŁƢǐŭơȁ
.ƨȈǴƄơ
ƧDŽȀƳȋơȁƩƖȈŮơȁƨȈǸȈǴǫȍơƩƢǟƢǸŪơȁƨdzȁƾdzơ ŁƢǐŭ œLJƢƄơȁ ŅƢŭơ ŚȈLjƬdzơ ȄǴǟƨƥƢǫǂdzơƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơ DžǁƢŤ
ƩƖȈǿȁȅǁƢƴƬdzơȁ ȆǟƢǼǐdzơ ǞƥƢǘdzơ ƩơƿƩƢLjLJƚŭơ ńƛ ƢȀƬƥƢǫǁ ƾƬŤȁ .ƨȈǷȂǸǠdzơƨƦLJƢƄơ ƾǟơȂǬdzƨǠǓƢŬơ ƩƢLjLJƚŭơȁ
.ƨȈǷȂǸǠdzơƩƖȈŮơȁƨdzȁƾdzơƩơƾǟƢLjǷǺǷƾȈǨƬLjƫŖdzơĿƢǬưdzơȁȆǟƢǸƬƳȏơǞƥƢǘdzơƩơƿƩƖȈŮơDzǯơǀǯȁȆǟƢǸƬƳȏơǹƢǸǔdzơ
ǎƼNjDzǯȄǴǟƨƥƢǫǂdzơǽǀǿǪƦǘƫǹƗǺǰŻȁ .ƨƦǿDzǰNjĿƩƢȈǠǸŪơȁƩƖȈŮơƢȀǠǸšŖdzơƽǁơȂŭơDZƢǸǠƬLJơƤǫơǂƫǶǯ
ƨȈǷȂǸǟƨƠȈǿȁƗƨȈǸȈǴǫƛƨǟƢŦȁƗƨdzȁƾdzơǺǷƨȈdzƢǷƩơƾǟƢLjǷǺǷƾȈǨƬLjȇȅȂǼǠǷ (9)

ȆǴȇƢǷȄǴǟƢǏȂǐƻƧŐŬơȁƗǪȈǬƸƬdzơȁƗǶȈȈǬƬdzơȁƗǪȈǫƾƬdzơȁƗƨƥƢǫǂdzơǵƢȀǷĿƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơƩȐƻƾƫDzưǸƬƫ (10)

ȆǴƻơƾdzơǪȈǫƾƬdzơDzǯƢȈǿƨȈdzƢǠǧȁƨȈǴƻơƾdzơƨƥƢǫǂdzơŚLJ -
ǭȐǷȋơŚȈLjƫȁœLJƢƄơȁŅƢŭơǞȇǂnjƬdzơǪȈƦǘƫǕȁǂNj -
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
92
ƢǿǀȈǨǼƫȁƨȈǷȂǸǠdzơƩƢƦǴǘdzơȁƩƢǬǨǐdzơǵơǂƥƛ -
ƢȀǷƢǜƬǻơȁƢȀǫƾǏȁƨƦLJƢƄơƨǫƽ -
ƨȈdzƢŭơƽǁơȂŭơƨƠƦǠƫǕȁǂNj -
ŚLjdzơDzƟƢLJȁDZƢǸǠƬLJơȁƨȈǻơDŽȈŭơƩơƽƢǸƬǟƛŚȈLjƫ -
ƩƢLjLJƚŭơȁ ƩƖȈŮơȁ ƨȈǸȈǴǫȍơ ƩƢǟƢǸŪơȁ ƨdzȁƾdzơ ƢȀǷƾǬƫ Ŗdzơ ƩƢǻƢǟȍơȁ ƩơƾǟƢLjŭơ DZƢǸǠƬLJơȁ ƶǼǷ ǕȁǂNj -
ƨȈǷȂǸǠdzơ
ƨȈǷȂǸǠdzơƧƘȈŮơƤǴǘƥƨǠƦƬŭơǥơƾǿȋơǞǷƧƽƾLjŭơƩƢǬǨǼdzơǪƥƢǘƫ -
ƨȈdzƢŭơƩƢȈǴǸǠdzơǞȈŦȄǴǟǝȐǗȍơǪƷǍȂǐŬơȄǴǟƢȀǼǷǂǯǀǻƩƢȈƷȐǏƧƾǠƥƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơǹơȂǟƗǞƬǸƬȇȁ
ǝƢǸƬLJȍơ ƧǁȁǂǓ ǹȁǂȇ ǦǛȂǷ ȁƗ DZȁƚLjǷ Dzǯ ƣơȂƴƬLJơȁ ƧȂǟƽ ǶŮ ǪŹ ƢǸǯ ǹȁŚLjŭơȁ ǹȂƦLJƢƄơ Ƣđ ǵƢǫ Ŗdzơ
ǾƫƽƢȀnjdz
ƨȈdzƢǠǧǹƘnjƥƢȀȈdzƛơȂǴǏȂƫŖdzơƩƢǼȇƢǠŭơȁƩƢǜƷȐŭơǞȈŦǾȈǧDzƴLjƫȆLJƢLJƗǂȇǂǬƫǂȇǂŢǶƬȇƨƥƢǫǂdzơǵƢȀǷƔƢȀƬǻƛƽǂƴŠȁ
ƨƦƊǫơǂŭơƨƠȈŮơȁƗƨƸǴǐŭơŚȈLjƫ (11)
DzƳƗĿƤȈšǹƗƢȀȈǴǟƤŸŖdzơƨƦƊǫơǂŭơŁƢǐǸǴdzǂȇǂǬƬdzơ ơǀǿǢȈǴƦƫǮdzƿƾǠƥǶƬȇ
ǢǴƦȇȅǀdzơȆƟƢȀǼdzơǂȇǂǬƬdzơśnjƬǨŭơƾǠȇƣơȂŪơƾǠƥȁ .ǂȇǂǬƬdzơơǀǿĿƧƽǁơȂdzơƩƢǜƷȐŭơȁƩƢǼȇƢǠŭơǺǟǹơǂȀNjǽƢǐǫƗ
ƩơƔơDŽŪơȁƗƩƢƥȂǬǠdzơǁơƾǏƛǎźƢǸȈǧǁơǂǫȅƗƿƢţƛƢȀǼǰŻȏȁƨȈǏȂdzơȁƗƨȈǸǴLjdzơƨǘǴLjǴdz
ǦǴƬűȁƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơ ǀȈǨǼƫ ȄǴǟƨǬƷȐdzơƨȈƟƢǔǬdzơƨƥƢǫǂdzơƨǸȀǷ ȅǂƟơDŽŪơ ǁȂƬLJƾdzơ ƾǼLJƗ :ƨȈƟƢǔǬdzơƨƥƢǫǂdzơ .2
.1976ƨǼLJǁȂƬLJƽƤƳȂŠdžLJƘƫȅǀdzơȁƨƦLJƢƄơdžǴůȄǟƾƫŅƢŭơDZƢĐơĿƨǐƬűƨǸǰƄƨȈǷȂǸǠdzơƨȈdzƢŭơƩƢȈǴǸǠdzơ
ǦƐǴǰȇȁ ƨȈdzȐǬƬLJȏƢƥ ƨƦLJƢƄơ džǴů ǞƬǸƬȇ " :ƨƦLJƢƄơdžǴůƨǸȀǷȁƨǠȈƦǗȄǴǟƨƷơǂǏ 2016ƨǼLJ ǁȂƬLJƽǎǻƾǫȁ
.ƨdzȁƾǴdz ƨǠƥƢƬdzơ ƨȇǁƢƴƬdzơ DZơȂǷȋơ Džȁƙǁ Ǯdzǀǯȁ ƨĈȈǷȂǸǠdzơ Ǫǧơǂŭơȁ ƨĈȈǸȈǴǫȍơƩƢǟƢǸŪơȁ ƨdzȁĈƾdzơ DZơȂǷȋ ƨĈȇƾǠƦdzơ ƨƥƢǫĈǂdzƢƥ
." ƨȈǷȂǸǠdzơ DZơȂǷȋơ ŚȈLjƫ Ŀ ƨȈǧƢǨnjdzơȁ ƾNjơǂdzơ Ƕǰūơ ǂȇȂǘƫ Ŀ ƨƦLJƢƄơ džǴů ǶǿƢLjȇ ) 12 (
ƨǼLJǹơȂƳ 17Ŀƹǁƚŭơ 20-95ǶǫǁǂǷȋơǺǷ 02ƧƽƢŭơĿƢǿƾȇƾŢĻƢǸǯƨƦLJƢƄơdžǴůƢȀLJǁƢŻŖdzơƨƥƢǫǂdzơǥƾēȁ
ȆǴȇƢǷńƛ2010ƨǼLJƩȁƗ 26Ŀƹǁƚŭơ 02-10ǶǫǁǂǷȋƢƥǶǸƬŭơȁDZƾǠŭơƨƦLJƢƄơdžǴƴŠǪǴǠƬŭơȁ 1995 (13)

ǩƢǘǻ Ŀ Dzƻƾƫ Ŗdzơ ƨȈǷȂǸǠdzơ DZơȂǷȋơȁ ƨȇƽƢŭơ DzƟƢLJȂdzơȁ ƽǁơȂǸǴdz ƨȈǷȂǸǠdzơ ƩƖȈŮơ DZƢǸǠƬLJƛ ǕȁǂNj Ŀ ǪȈǫƾƬdzơ -
ƢȀǏƢǐƬƻƛ
ƢđDZȂǸǠŭơƩƢǸȈǜǼƬdzơȁśǻơȂǬǴdzƨȈƦLJƢƄơȁƨȈdzƢŭơƩƖȈŮơǽǀǿƩƢȈǴǸǟƨǬƥƢǘǷǺǷƾǯƘƬdzơȁƢǿŚȈLjƫǶȈȈǬƫ -
ƨȈǷȂǸǠdzơDZơȂǷȋơȁƨȇƽƢŭơDzƟƢLJȂdzơȁƽǁơȂǸǴdzǵǁƢǐdzơȁDZƢǠǨdzơDZƢǸǠƬLJȍơǞȈƴnjƫ -
ƩƢƥƢLjūơʼnƾǬƫƨȇǁƢƦƳƛƨȈǫǂƫ -
ƨȈǷȂǸǠdzơƨȈdzƢŭơŚȈLjƫƨȈǧƢǨNjǂȇȂǘƫ -
DzǰnjƫŖdzơƨȈǟǂnjdzơŚǣ ȁƗƨȈǻȂǻƢǬdzơŚǣƩƢLJǁƢǸŭơȁNJǤdzơDZƢǰNjƗǞȈŦƨƸǧƢǰǷȁƨȇƢǫȂdzơ DŽȇDŽǠƫĿǶǿƢLjȇƢǸǯ -
ƨȈǷȂǸǠdzơDZơȂǷȋƢƥƧǁƢǔdzơȁƗƨǿơŗdzơƤƳơȁĿȁƩƢȈǫȐƻȋơĿơŚǐǬƫ
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
93
ȁƗƨǷƾǬŭơǪƟƢƯȂdzơDžƢLJƗȄǴǟǾƬƥƢǫǁǂǯǀdzơǦdzƢLJ 20-95ǶǫǁǂǷȋơǺǷ 14ƧƽƢŭơǵƢǰƷȋƢǬƦǗƨƦLJƢƄơdžǴůDžǁƢŻȁ
ǮdzǀdzȁȅǂƸƬdzơƨǘǴLJȁǝȐǗȍơǪƷƨƦLJƢƄơdžǴůȆǬǫƾǷȁƧƢǔǬdzǹƗƢǸǯ .ǢȈǴƦƬdzơƾǠƥȁƗƢȈƟƢƴǧȁƗǹƢǰŭơśǟĿ
ƢǸǯ .ƨȈƦLJƢƄơȁƨȈdzƢŭơƩƢȈǴǸǠdzơƨƥƢǫǁDzȈȀLjƫƢĔƘNjǺǷŖdzơǪƟƢƯȂdzơDzǯȄǴǟǝȐǗȍƢƥƤdzƢǘȇǹƗǪǬƄơȆǓƢǬǴdzǺǰŻ
ƩơǁơƽƛǞǷDZƢǐƫȍƢƥƨȇǁȁǂǔdzơƩƢȇǂƸƬdzơ DzǯȅǂŸǹƗȁǾƬƥƢǫǂdzƨǠǓƢŬơƨƸǴǐǸǴdzǞƥƢƫǹȂǟȅƗńƛǝƢǸƬLJȍơǾdzǺǰŻ
ǾƬƥƢǫǂdzƨǠǓƢŬơŁƢǐŭơǭȐǷƗƢȀǴǸnjƫŖdzơƩȐƄơDzǯńƛDzƻƾȇǹƗȁȆǷȂǸǠdzơǝƢǘǬdzơƩƢLjLJƚǷȁ
śȈǷȂǸǠdzơśƦLJƢƄơ ǞȈŦǹȂǻƢǬdzơǵDŽdzƗǾǏƢǐƬƻȏƨǠǓƢŬơ ŁƢǐŭơ ǞȈŦƩƢƥƢLjƷƨƦǫơǂǷǺǷƨƦLJƢƄơdžǴůśǰǸƬdzȁ
ƩơƾǼƬLjŭơ ơǀǯȁdžǴĐơǖƦǓƨƥƢƬǯȃƾdz (ƧǁơƽȍơƩƢƥƢLjƷȁŚȈLjƬdzơƩƢƥƢLjƷ) ǶēƢƥƢLjƷ ǝơƾȇƛǥǂǐdzƢƥǺȇǂǷȉơȁ
ƨȈƫȂƦưdzơ
ƨȈdzƢƬdzơƩƢǧǂǐƬdzơƢȀȈǴǟƤǫƢǠȇǹƗƨƦLJƢƄơdžǴĐǺǰŻƔƢǘƻƗȁƗƩƢǨdzƢűŐƬǠƫȁ
ƨǷƢǠdzơƩƢǬǨǼdzơȁƨǷƢǠdzơƩơƽơǂȇȍơǀȈǨǼƬƥƨǬǴǠƬŭơƨȈǸȈǜǼƬdzơȁƗƨȈǠȇǂnjƬdzơǵƢǰƷȋơǩǂƻ -
ƨƷơǂǏƢȀǴƳƗǺǷƪƸǼǷȅǀdzơǥƾŮơŚǣǥơƾǿȋƨȈǷȂǸǠdzơƨȈdzƢŭơƩơƾǟƢLjŭơȁƩơƽƢǸƬǟȍơDZƢǸǠƬLJƛ -
ƨȈǴƦǬdzơƨƥƢǫǂdzơDZƢůĿƨǬƦǘŭơƾǟơȂǬdzơǩǂƻȁƗƢđƨdzȂƼŭơƨǘǴLjdzơȁƗƨǨǐdzơǂǧȂƫǹȁƽƩƢǬǨǼdzƢƥǵơDŽƬdzȍơ -
ƨȈǻơDŽȈŭƢƥ ƨǏƢŬơƩƢǐȈƻǂƬdzơǃȁƢšȁƗƩơƽƢǸƬǟȍơǂǧȂƫǹȁƽƩƢǬǨǼdzƢƥǵơDŽƬdzȍơ -
ƱǁƢƻƨƷȂǼǸŭơƩơŚNjƘƬdzơȁƗƨȈǴƦǬdzơƨƥƢǫǂdzơƩƢƠȈǿǥǂǗǺǷƨŹǂǐdzơDzȈǫơǂǠdzơȁƗƩơŚNjƘƬǴdzdžLJƚŭơŚǣǒǧǂdzơ -
.ƨȈǻȂǻƢǬdzơǕȁǂnjdzơ
dždzƴǸdzơdžȈƟǁȁ ƨǷȋơ džǴů džȈƟǁ ńƛȁ ƨĈȇǁȂȀǸŪơ džȈƟǁ ńƛ ǾǠǧǂȇ ƢĈȇȂǼLJ ơǂȇǂǬƫ ƨƦLJƢƄơ džǴů ĈƾǠȇǁƢǗȍơơǀǿĿ
DZȁȋơ ǂȇǃȂdzơȁ řǗȂdzơ œǠnjdzơ
ƮȈƷ .ǞȇǂnjƬdzơƨȈLjȈƟǂdzơǾƬǨȈǛȁƾǠƥǹƢŭŐǴdzƨȈǻƢưdzơƨǨȈǛȂdzơƨǷȂǰƸǴdzŅƢŭơǕƢnjǼdzơȄǴǟƨƥƢǫǂdzơƾǠƫ :ƨȈǻƢŭŐdzơƨƥƢǫǂdzơ .3
ǶȈȈǬƬdzȁƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫƢđĻŖdzơƩƢȈǨȈǰdzơƨǠƥƢƬŭǹƢŭŐǴdzƨƦLjǼdzƢƥƨǏǂǧƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫǝȁǂnjǷDzǰnjȇ
ǾǬȈƦǘƫǕȁǂNjDzȈǴŢȁƨȈdzƢŭơǹȂǻƢǫȄǴǟǾƬȇȂǐƫǺǟƨƦƫǂƬŭơƲƟƢƬǼdzơ
ǺǸǔƬȇȅǀdzơƨȈdzƢŭơǹȂǻƢǬƥƶƬƬǨƫƧǁȁƾdzơƪǻƢǯơƿƜǧ .ƨȈdzƢŭơƧǁȁƾdzƢƥǪǴǠƬȇDzǸǟǂƻƕDzưŻƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫǹƗDZȂǬdzơǺǰŻ
ƶǐǨȇȅǀdzơƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǬƥǶƬƬţƧǁȁƾdzơǽǀǿǹƜǧƢȀǬȈǬŢǂǜƬǼŭơƨǷƢǠdzơƩơƽơǂȇȍơȁƨǷƢǠdzơƩƢǬǨǼǴdzƨȇǂȇƾǬƬdzơǵƢǫǁȋơ
ǪǴǠƬŭơ 17-84ǹȂǻƢǬdzơǺǷ 77ȁ 05śƫƽƢŭơƩƽƾƷƾǫȁ .ǹƢŭŐdzơǥǂǗǺǷƢȀȈǴǟǩƽƢǐŭơȁȐǠǧƧDŽƴǼŭơǵƢǫǁȋơǺǟ
ǀȈǨǼƫƢǿƢǔƬǬŠƪƦưȇŖdzơƨǬȈƯȂdzơ "ȂǿƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫ .ƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫǵƢȀǷȁƨǠȈƦǗǶǸƬŭơȁDZƾǠŭơƨȈdzƢŭơśǻơȂǬƥ
."ƨȈdzƢǷƨǼLJDzǰƥƨǏƢŬơƨdzƾǠŭơȁƗƨȈǴȈǸǰƬdzơƨȈdzƢŭơśǻơȂǫƔƢǔƬǫȍơƾǼǟȁƨȈdzƢŭơǹȂǻƢǫ (14)
ǹȂǻƢǫǂǬȇ " :ǾǷƢȀǷǎźƢǸȈǧȁ
ȆǴȇƢǷȄǴǟDzǸƬnjŭơƨǼLjdzơƲƟƢƬǻƣƢLjƷƨȈǻơDŽȈŭơǖƦǓ (15)

ƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơƩƢǬǨǻȁƩơƽơǂȇƛśƥƶǓơȂdzơǩǂǨdzơǺǟƲƫƢǼdzơDŽƴǠdzơȁƗǒƟƢǨdzơ -
ƨǼȇDŽƼǴdzƨǏƢŬơƩƢƥƢLjūơǀȈǨǼƫĿƨƬƦưŭơƲƟƢƬǼdzơ -
ƨǼȇDŽŬơƩƢȈǴǸǟŚȈLjƫƲƟƢƬǻ -
ǺǟƨǷȂǰūơȄǴǟǝǂnjŭơƤƳȁƗƨȈǻơDŽȈŭơǀȈǨǼƫƢđĻŖdzơƩƢȈǨȈǰdzƢƥƨȇơǁƽȁǶǴǟǺǟǾƬƥƢǫǁƨLJǁƢŲǺǷǹƢŭŐdzơśǰǸƬdzȁ
ǃŐȇȅŚLjǨƫǂȇǂǬƫ :ǍȂǐŬơȄǴǟȆǿȁƨȈƸȈǓȂƫƩƢǻƢȈƥȁǂȇǁƢǬƬƥǾǬǧǂƫǹƗǹƢŭŐǴdzƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫǝȁǂnjǷʼnƾǬƫ
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
94
DzȇȂŤ ǎƻǁȁ ƢȀȈǴǟ ƩȂǐŭơ ƩơƽƢǸƬǟȍơ ǀȈǨǼƫ DZȁƾƳȁ ƧŐƬǠŭơ ƨȈdzƢŭơ ƨǼLjǴdz ƨdzȁƾǴdz ƨǷƢǠdzơ ƨȈǻơDŽȈŭơ ǀȈǨǼƫ ǕȁǂNj
ƨǘǘƼŭơƩơǁƢǸưƬLJȍơ
ĽƨȈǻơDŽȈŭơ ǀȈǨǼƫ DzƳƗ ǺǷƧǀƼƬŭơƩƢȈǴǸǠdzơƲƟƢƬǻƨǼȇƢǠǷ :ƣ ǪǴǠƬƫǵƢǰƷȋơ ǺǷśǟȂǻƨȈǻơDŽȈŭơ ǖƦǓ ǹȂǻƢǫ Ƕǔȇȁ
ƨƦǫơǂŭơƔơDŽƳDzǰnjȇȅǀdzơȁƨǼLjdzơƲƟƢƬǻƣƢLjƷȄǴǟƨǫƽƢǐŭơ
ƢȀǼǟ ǂǨLJƗŖdzơƲƟƢƬǼdzơȁƨȈdzƢŭơǹȂǻƢǫĿƧƽǁơȂdzơƩơǂȇƾǬƬdzơśƥƨǻǁƢǬǷǺǸǔƬƫƨȈǼǬƫƨƦǫơǂǷƔơǂƳƛȄǴǟǹƢŭŐdzơDzǸǠȇȁ
ƢǸȈǧƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫśƦȇȁ .ƢǿŚȈLjƫȁƨȈǻƢŭŐdzơƩƢǐȈƻǂƬdzơǀȈǨǼƬdzǵƢǠdzơƣƢLjūơDzȈǴŢńƛƨǻǁƢǬŭơǽǀǿȅƽƚƫ .ǀȈǨǼƬdzơ
ƨǧǂǠǷƤŸƢǸǯ .ƩƢȈǨȈǰdzơȅƘƥȁǦǟƢǔƫȁƗȆǤdzƗȁƗǀȈǨǼƬdzơƾǠƥǪǬŢƾǫƨȈǻơDŽȈŭơĿǁǂǬŭơǒƟƢǨdzơȁƗDŽƴǠdzơǹƢǯơƿƛ
ƢŮƪǐƻǁŖdzơƩƢǬǨǼdzơǝȂǓȂǷȁǶƴƷƪǷǂƬƷơȁǹƢŭŐdzơƩơǁơǂǬƥƩƾȈǬƫƨǷȂǰūơƪǻƢǯơƿƛƢǷ
ǽǀǿǹƗǶǴǠdzơǞǷƢȀǷơƾƼƬLJƛƨȈǨȈǯȁƨǷƢǠdzơƽǁơȂŭơDzȈǐŢǕȁǂNjȄǴǟǥǂǠƬdzơńƛȃǂƻƗƨȀƳǺǷƨȈǻƢŭŐdzơƨƥƢǫǂdzơǥƾē
ƨȈdzƢŭơǁȂǷƘƥƢȈǧƢǯƢǷƢŭƛƤǫơǂŭơȃƾdzƤǴǘƬȇƢŲǍȂǐŬơȄǴǟƨȈǼǬƫƨǠȈƦǗƢŮǕȁǂnjdzơ
20 -95ǶǫǁǂǷȋơǎƻǁǮdzǀdzȁ .ƨƦLJƢƄơdžǴůƩƢǷƾşƾƴǼƬLjȇǹƗǹƢŭŐǴdzǺǰŻƨȈƥƢǫǂdzơƨȈǴǸǠǴdzřǬƬdzơǞƥƢǘǴdzơǂǜǻȁ
ƩơƿƩƢǨǴŭơƨLJơǁƽƨƦLJƢƄơdžǴůȄǴǟƢǓǂǠȇǹƗƨȈǻƢŭŐdzơƨǟȂǸĐơdžȈƟǁȁƨȈǻƢŭŐdzơƧƘȈŮơdžȈƟǂdzƨƦLJƢƄơdžǴƴŠǪǴǠƬŭơ
džǴĐơǍƢǐƬƻơǩƢǘǻĿDzƻƾƫŖdzơƨȈǼǗȂdzơƨȈŷȋơ (16)
ǖƦǓǹȂǻƢǫƨnjǫƢǼǷŐƬǠƫŅƢƬdzƢƥȁƢȈLJƢȈLJ ƢǠƥƢǗ ǀƼƬƫǾƬƥƢǫǁǹƜǧńȁȋơƨƳǁƾdzƢƥ ƢȈLJƢȈLJ ơǃƢȀƳŐƬǠȇǹƢŭŐdzơǹƗ ƢŠȁ
ƢȀƬLJƢȈLJȄǴǟƢǔȇƗǶǰūơƢŶƛȁƨǷȂǰƸǴdzƨȈdzƢŭơƨLJƢȈLjdzơȄǴǟǖǬǧdžȈdz ǶǰƸǴdz ǹƢŭŐdzơƔƢǔǟȋƨƦLjǼdzƢƥƨǏǂǧƨȈǻơDŽȈŭơ
ƪǬǬƷƢȀȈǴǟƩȂǐŭơƩơƽƢǸƬǟȍơǹƗǺǷƾǯƘƬdzơńƛǥƢǘŭơƨȇƢĔĿƨȈǻƢŭŐdzơƨƥƢǫǂdzơǥƾēȁ .ƢȀƬǷǂƥƨȈǟƢǸƬƳȏơȁƨȇƽƢǐƬǫȏơ
ƧǂȇƢǤǷǑơǂǣƗǪȈǬƸƬdzǵƾƼƬLjĄƫŃƢĔƗȁƢȀǴƳƗǺǷƪǠǓćȁŖdzơƨȇƽƢǐƬǫȏơȁƨȈǟƢǸƬƳȏơǥơƾǿȋơ (17)

ƩơƽƢǸƬǟȍơ (ƪȈƦưƫ) ǖƦǓƔơǂƳƛƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫDZȐƻǺǷǶƬȇƨȈǻơDŽȈŭơǀȈǨǼƫƲƟƢƬǻƨǼȇƢǠǷȁƾǯƘƬdzơƾǠƥȁ ŚƻȋơĿ
ǥȂnjǰǴdzǶƟơƾdzơƣƢLjūơńƛƨȈǼǠŭơƨǼLjdzơƲƫƢǻDzȇȂŢǎƻǂȇȁƨȈdzƢŭơǹȂǻƢǫĿƧƽǁơȂdzơƨȇǂȇƾǬƬdzơǵƢǫǁȋơǞǷƨǻǁƢǬŭƢƥ
DZƾǠŭơƨȈdzƢŭơśǻơȂǬƥǪǴǠƬŭơ 17-84ǹȂǻƢǬdzơǺǷ 78ƧƽƢŭơǵƢǰƷȋƢǬƦǗơǀǿȁƨȈǷȂǸǠdzơƨǼȇDŽŬơȃȂƬLjǷȄǴǟƵȂƬǨŭơ
ǶǸƬŭơȁ (18)

ƨŤƢƻ
ƢȀȈǴǟȄǤǘȇƨȇƾǠƥȁƗƨȈǴƦǫƪǻƢǯƔơȂLJǂƟơDŽŪơĿƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂdzơǹƗ ŚƻȋơĿDZȂǬdzơǺǰŻ
ǹȂƦǫơǂŭơƔơȂLJƨƥƢǫǂdzƢƥǹȂǨǴǰŭƢǧ .ƨƥƢǫǂdzƢƥƨǬǴǠƬŭơƨȈǠȇǂnjƬdzơȁƨȈǻȂǻƢǬdzơǍȂǐǼdzƢƥǶǟƾŭơȁřǬƬdzơȅƗĺƢLjūơȅǂǜǼdzơǞƥƢǘdzơ
ǞǫơȂdzơĿǹȂǷȂǬȇȏƨƦLJƢƄơdžǴůȆǬǫƾǷȁƧƢǔǫŕƷȁƗƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơȆnjƬǨǷȁƗǹȂȈǷȂǸǠdzơǹȂƦLJƢƄơȁƗśȈdzƢŭơ
ȁƗ ƨȈǷȂǸǠdzơ ǞȇǁƢnjǸǴdzƩơǃƢųƛǺǷǾǼǟƲƬǻƢǷȁƨȈǷȂǸǟƨȈdzƢǷƩƢȈǴǸǟǺǷǾƥǵƢȈǬdzơĻƢŭƨȈǼȈǠdzơƨƥƢǫǂdzơȅƗƨȈǬȈǬūơƨƥƢǫǂdzƢƥ
ǖǬǧƨȈƥƢLjūơȅƗƨȈǼǬƬdzơƨƥƢǫǂdzơǺǟ ǂȇǁƢǬƫƽơƾǟƜƥ ƔȏƚǿȆǨƬǰȇDzƥ .ƨȈǷȂǸǠdzơƩơǁơƽȍơȁƩƖȈȀǴdz DzƟƢLJȂdzơȁƩơƾǠǸǴdzƔƢǼƬǫơ
ǂǜǼdzơǹȁƽƢŮƨǬƥƢǘŭơȁƨǬǧơȂŭơƨȈdzƢŭơƩơƽƢǸƬǟȍơơǀǯȁƨǷƢǠdzơƨǬǨǼdzơƨƸǐdzƨȇǂȇŐƬdzơǪƟƢƯȂdzơƽȂƳȁĿǂǜǼdzơDZȐƻǺǷ
ǪūơȆǘǠȇŃȅǂƟơDŽŪơǝǂnjŭơǹƗńƛǮdzƿĿȆLjȈƟǂdzơƤƦLjdzơƽȂǠȇ .ȏǵƗƨǷƢǠdzơƨǬǨǼdzơǽǀǿǺǷǑǂǤdzơǪǬŢ ơƿƛƢǸȈǧ
ĿƨȈƟƢǔǬdzơƩƢǠƥƢƬŭơǶȀǬƸǴƫƾǫǾǻƗǺǷǶǣǂdzƢƥ .ƨǷƢǠdzơƩƢǬǨǼdzơǂƯȋƨȈǼȈǠdzơȁƨȈǻơƾȈŭơƨƦǫơǂŭơĿƧƢǔǬdzơȁśƦǫơǂŭơƔȏƚŮ
.ǵƢǠdzơDZƢŭƢƥƤǟȐƫȅƗȁƗƨȈŷȁƨȈǷȂǸǟǞȇǁƢnjǷǺǟƨšƢǻƨȈdzƢǷƶƟƢǔǧȁƗƩơǃȁƢšǥƢnjƬǯƛƨdzƢƷ
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
95
ǺǷȁ ȆLJƢȈLjdzơƤǻƢŪơƢȀȈǴǟȄǤǘȇƨȀƳǺǷ ǾǻƗDZȂǬdzơǺǰŻƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǬƥǪǴǠƬƫŖdzơȁƨȈǻƢŭŐdzơƨƥƢǫǂǴdzƨƦLjǼdzƢƥ
ƪȇȂǐƬdzơĻƢǷśƥƩƢǻǁƢǬŭơƔơǂƳƛȁƨȈǻơDŽȈŭơǖƦǔƥǪǴǠƬƫƩƢȈǴǸǠƥǵƢȈǬǴdzƢȈǴǠǧśǴǿƚǷ ŚǣǹƢŭŐdzơƔƢǔǟƗǹƗȃǂƻƗƨȀƳ
ȐǠǧDŽųƗƢǷȁƨǷƢǟƩơƽơǂȇƛȁƨǷƢǟƩƢǬǨǻǺǷǾƥǎȈƻǂƬdzơȁ
ĿĻȁƨǼLJ 20ƣǁƢǬȇƢŭƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫƽơƾǟƜƥǵƢȈǬdzơǺǟȅǂƟơDŽŪơǹƢŭŐdzơȄǴţƮȈƷǞǫơȂdzơĿǽƾųƢǷơǀǿȁ
ǖƦǓǹȂǻƢǫȁ 2011ƨǼLJĿǮdzƿȁ 2008ƨǼLjdzƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫƽơƾǟƛDZȐƻǺǷǂǷȋơǭǁơƾƫƧŚƻȋơƩơȂǼLjdzơ
.ƨƠǗƢƦƬǷƧŚƫȂƥǶƬȇƢǷȂǿȁ2012ƨǼLJDZȐƻ 2009ƨǼLjdzƨȈǻơDŽȈŭơ
ǂǯǀǻ ƨdzȁƾǴdzƨǷƢǠdzơƨȈǻơDŽȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂdzơDZƢůĿ ƩơƔơǂƳƛƧƾǠƥǵȂǬƫǹƗƨȇǂƟơDŽŪơƨǷȂǰūơȄǴǟƤŸǁƢǗȍơơǀǿĿ
:ƢȀǼǷ
ǮǴƫƢǸȈLJȏƨȈdzƢŭơȆnjƬǨǷơǀǯȁƨƦLJƢƄơdžǴůȆǬǫƾǷȁƧƢǔǫȁǹȂȈǷȂǸǠdzơśƦLJƢƸǸǴdzǞLJȁƗƩƢȈƷȐǏƔƢǘǟƛƧǁȁǂǓ -
.ƨȈǻơƾȈŭơƨƥƢǫǂdzƢƥƨǬǴǠƬŭơ
DZƢºŭơȄǴǟƨǜǧƢƄơŅƢƬdzƢƥȁǾƳȁǺLjƷƗȄǴǟǶȀǷƢȀŠǹȂǷȂǬȇŕƷƨƥƢǫǂdzơǹơȂǟȋƨȇǂnjƦdzơȁƨȇƽƢŭơDzƟƢLJȂdzơDzǯŚƼLjƫ-
ƢŮǾǐȈǐţĻŖdzơǾƳȁȋơŚǣĿǾǧǂǏȁƗǾLJȐƬƻơȁƗǽǁƾǿǶƬȇǹƗǺǷǵƢǠdzơ
ƧƾȇǂŪơƩƢƸǨǏȄǴǟƨƦLJƢƄơdžǴůǂȇǁƢǬƫǁơƾǏƛDZȐƻǺǷƨǷƢǠdzơƩƢǬǨǼǴdzƨȇƾǠƦdzơƨƥƢǫǂdzơȄǴǟƨȈǧƢǨnjdzơǞƥƢǗƔƢǨǓƛ -
ƨȈũǂdzơ
ƽƾƄơǾƬǫȁĿƨȈǻơDŽȈŭơǖƦǓǹȂǻƢǫƽơƾǟƛǹƢŭŐǴdzŘLjƬȇŕƷƨȈǷȂǸǠdzơƨȈdzƢŭơǹȁƚnjdzơĿśǐǐƼƬŠǾȈƬǧǂǤƥǹƢŭŐdzơǶǟƽ-
ǞƳơǂŭơƨǸƟƢǫ

35 Ƕǫǁ ƽƾǟƨȈũǂdzơƧƾȇǂŪơƨȈǷȂǸǠdzơƨƦLJƢƄơǹȂǻƢǬƥǪǴǠƬŭơ1990ƨǼLJƩȁƗ 15Ŀƹǁƚŭơ 21 -90ǹȂǻƢǬdzơ -(1)
.14Ǎ1990
ǶǿƽƢǸƬǟƛȁ śȈǷȂǸǠdzơ śƦLJƢƄơ śȈǠƬƥ ǪǴǠƬȇ 1991ƨǼLJ ŐǸƬƦLJ 07 Ŀ ƹǁƚŭơ 311-91 Ƕǫǁ ȅǀȈǨǼƬdzơǵȂLJǂŭơ -(2)
ƧƾȇǂŪơ2003ƨǼLJ ȆǨǻƢƳ 19 Ŀ ƹǁƚŭơ 41-03 Ƕǫǁ ȅǀȈǨǼƬdzơǵȂLJǂŭƢƥ ǶǸƬŭơ199143 ƽƾǠdzơƨȈũǂdzơ ƧƾȇǂŪơ
.16Ǎ.200304ƽƾǠdzơƨȈũǂdzơ
.123Ǎ2014ǂƟơDŽŪơǂnjǼǴdzƨƦǐǬdzơǁơƽȅǂƟơDŽŪơƨƥƢǫǂdzơǹȂǻƢǫƨLJơǁƽńƛDzƻƾǷƨȇƾǠLJȂƥƾȈǠLJƾǸŰ -(3)
ǵDŽƬǴŭơƩƢǬǨǼǴdzƨǬƥƢLjdzơƨƥƢǫǂdzƢƥǪǴǠƬŭơ 1992ƨǼLJŐǸǧȂǻ 14Ŀƹǁƚŭơ 414-92ǶǫǁȅǀȈǨǼƬdzơǵȂLJǂŭơǂǜǻƗƾȇDŽǸǴdz -(4)
2009ŐǸǧȂǻ 16Ŀƹǁƚŭơ 374-09 ǶǫǁȅǀȈǨǼƬdzơǵȂLJǂŭƢƥ ǶǸƬŭơȁDZƾǠŭơ199282 ƽƾǠdzơƨȈũǂdzơƧƾȇǂŪơƢđ
.200967ƽƾǠdzơƨȈũǂdzơƧƾȇǂŪơ
ǪǧǂŭơƩƢǔȇȂǨƫȁƨȈǷȂǸǠdzơƩƢǬǨǐdzơǶȈǜǼƫǺǸǔƬȇ2015ƨǼLJŐǸƬƦLJ 16Ŀƹǁƚŭơ 247-15ǶǫǁȆLJƢƟǂdzơǵȂLJǂŭơ -5
.5Ǎ50ƽƾǠdzơƨȈũǂdzơƧƾȇǂŪơǵƢǠdzơ
.5ǍǪƥƢLjdzơǞƳǂŭơ -6
.6ǍǪƥƢLjdzơǞƳǂŭơ -(7)
.47ˬ48ǍǍǪƥƢLjdzơǞƳǂŭơ -(8)
ƧƾȇǂŪơƨȈdzƢǸǴdzƨǷƢǠdzơƨȈnjƬǨŭơƩƢȈƷȐǏ ƽƾŹ 2008ƨǼLJŐǸƬƦLJ 06 Ŀƹǁƚŭơ 272-08 ǶǫǁȅǀȈǨǼƬdzơǵȂLJǂŭơ -(9)
.9Ǎ200850ƽƾǠdzơƨȈũǂdzơ
(1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
-ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
96

.10ǍǪƥƢLjdzơǞƳǂŭơ -(10)
.12ǍǪƥƢLjdzơǞƳǂŭơ -(11)
14Ƕǫǁ ƽƾǟƨȈũǂdzơƧƾȇǂŪơȅǁȂƬLJƾdzơ DzȇƾǠƬdzơ ǺǸǔƬȇ2016 ƨǼLJ DžǁƢǷ 6Ŀ ƹǁƚǷ 01-16Ƕǫǁ ǹȂǻƢǫ -(12)
.33Ǎ2016
199539ƽƾǠdzơƨȈũǂdzơƧƾȇǂŪơƨƦLJƢƄơdžǴƴŠǪǴǠƬŭơȁ 1995ƨǼLJǹơȂƳ 17Ŀƹǁƚŭơ 20 -95ǶǫǁǂǷȋơ -(13)
.4Ǎ201050ƽƾǠdzơƨȈũǂdzơƧƾȇǂŪơ2010ƨǼLJƩȁƗ 26Ŀƹǁƚŭơ 02-10ǶǫǁǂǷȋƢƥǶǸƬŭơȁDZƾǠŭơ
198428ǶǫǁƽƾǟƨȈũǂdzơƧƾȇǂŪơƨȈdzƢŭơśǻơȂǬƥǪǴǠƬŭơ1984ƨǼLJƨȈǴȇȂƳ 07Ŀƹǁƚŭơ 17-84ǶǫǁǹȂǻƢǬdzơ-(14)
.4Ǎ
.13ǍǪƥƢLjdzơǞƳǂŭơ -(15)
.5ǍǪƥƢLJǞƳǂǷ20-95ǶǫǁǂǷȋơ -(16)
ǹȂǼǰǟǺƥƨȈǠǷƢŪơƩƢǟȂƦǘŭơǹơȂȇƽȅǂƟơDŽŪơǹȂǻƢǬdzơĿƢēƢǬȈƦǘƫȁƨǷƢǠdzơƝƽƢƦŭơƨǷƢǠdzơƨȈdzƢŭơdžǴȇljȁƢNjdžǴȇ -(17 )
.2013ǂƟơDŽŪơ
.