{"id":27417,"date":"2023-12-07T04:33:19","date_gmt":"2023-12-07T04:33:19","guid":{"rendered":"https:\/\/masterskills.org\/blog\/giao-dich-giua-cac-ben-lien-quan-related-party-transaction-la-gi-vi-du-thuc-te.html"},"modified":"2023-12-22T14:55:16","modified_gmt":"2023-12-22T07:55:16","slug":"giao-dich-giua-cac-ben-lien-quan-related-party-transaction-la-gi-vi-du-thuc-te","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/giao-dich-giua-cac-ben-lien-quan-related-party-transaction-la-gi-vi-du-thuc-te.html","title":{"rendered":"Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan (Related-Party Transaction) l\u00e0 g\u00ec? V\u00ed d\u1ee5 th\u1ef1c t\u1ebf"},"content":{"rendered":"
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\u1ea2nh minh h\u1ecda: The Financial Express<\/p>\n<\/figcaption><\/figure>\n

Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/b> trong ti\u1ebfng Anh l\u00e0 Related-Party Transaction.<\/b><\/p>\n

Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/b> l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn ho\u1eb7c s\u1ef1 s\u1eafp x\u1ebfp gi\u1eefa hai b\u00ean tham gia b\u1edfi m\u1ed1i quan h\u1ec7 kinh doanh t\u1eeb tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c v\u00ec l\u1ee3i \u00edch chung. V\u00ed d\u1ee5, h\u1ee3p \u0111\u1ed3ng gi\u1eefa m\u1ed9t c\u1ed5 \u0111\u00f4ng l\u1edbn c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 t\u1eadp \u0111o\u00e0n \u0111\u00f3 l\u00e0 m\u1ed9t giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan.<\/p>\n

C\u00e1c c\u00f4ng ty th\u01b0\u1eddng giao d\u1ecbch kinh doanh v\u1edbi c\u00e1c b\u00ean m\u00e0 h\u1ecd quen bi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n ho\u1eb7c c\u00f3 l\u1ee3i \u00edch chung. M\u1eb7c d\u00f9 c\u00e1c lo\u1ea1i giao d\u1ecbch n\u00e0y l\u00e0 h\u1ee3p ph\u00e1p nh\u01b0ng ch\u00fang c\u00f3 kh\u1ea3 n\u0103ng c\u00f3 th\u1ec3 t\u1ea1o ra xung \u0111\u1ed9t l\u1ee3i \u00edch ho\u1eb7c d\u1eabn \u0111\u1ebfn m\u1ed9t t\u00ecnh hu\u1ed1ng b\u1ea5t h\u1ee3p ph\u00e1p kh\u00e1c. V\u00ec v\u1eady, nh\u1eefng giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a ban qu\u1ea3n l\u00ed ho\u1eb7c ban gi\u00e1m \u0111\u1ed1c c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed vi\u1ec7c giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/font><\/h3>\n

C\u00e1c c\u01a1 quan qu\u1ea3n l\u00ed ng\u00e0nh ch\u1ee9ng kho\u00e1n gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng nh\u1eefng giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan kh\u00f4ng c\u00f3 s\u1ef1 xung \u0111\u1ed9t v\u00e0 kh\u00f4ng g\u00e2y \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty.<\/p>\n

C\u00e1c c\u01a1 quan ch\u00ednh ph\u1ee7<\/b><\/p>\n

S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n s\u1ebd y\u00eau c\u1ea7u c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ti\u1ebft l\u1ed9 t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan, ch\u1eb3ng h\u1ea1n nh\u01b0 gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, c\u1ed9ng s\u1ef1 v\u00e0 th\u00e0nh vi\u00ean li\u00ean quan. Do v\u1eady, nhi\u1ec1u c\u00f4ng ty \u0111\u00e3 c\u00f3 c\u00e1c ch\u00ednh s\u00e1ch tu\u00e2n th\u1ee7 v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1, th\u1ef1c hi\u1ec7n nh\u1eefng giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean c\u00f3 li\u00ean quan.<\/p>\n

S\u1edf thu\u1ebf v\u1ee5 c\u0169ng ki\u1ec3m tra c\u00e1c giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan xem c\u00f3 b\u1ea5t k\u00ec xung \u0111\u1ed9t l\u1ee3i \u00edch n\u00e0o kh\u00f4ng. N\u1ebfu ph\u00e1t hi\u1ec7n xung \u0111\u1ed9t, th\u00ec S\u1edf thu\u1ebf v\u1ee5 s\u1ebd kh\u00f4ng cho ph\u00e9p b\u1ea5t k\u00ec l\u1ee3i \u00edch thu\u1ebf n\u00e0o t\u1eeb giao d\u1ecbch. C\u1ee5 th\u1ec3, S\u1edf thu\u1ebf v\u1ee5 xem x\u00e9t k\u0129 l\u01b0\u1ee1ng vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u1eefa c\u00e1c b\u00ean li\u00ean quan.<\/p>\n

C\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n<\/b><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng thi\u1ebft l\u1eadp c\u00e1c qui t\u1eafc k\u1ebf to\u00e1n cho c\u00e1c c\u00f4ng ty c\u00f4ng c\u1ed9ng v\u00e0 t\u01b0 nh\u00e2n c\u0169ng nh\u01b0 c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn, c\u0169ng thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n cho nh\u1eefng giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan. M\u1ed9t s\u1ed1 trong \u0111\u00f3 bao g\u1ed3m vi\u1ec7c gi\u00e1m s\u00e1t kh\u1ea3 n\u0103ng c\u1ea1nh tranh thanh to\u00e1n, \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n, giao d\u1ecbch ti\u1ec1n t\u1ec7 v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n.<\/p>\n

C\u00e1c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m to\u00e1n<\/b><\/p>\n

M\u1eb7c d\u00f9 c\u00f3 c\u00e1c qui t\u1eafc v\u00e0 ti\u00eau chu\u1ea9n cho nh\u1eefng giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan nh\u01b0ng ch\u00fang r\u1ea5t kh\u00f3 ki\u1ec3m to\u00e1n. Ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebft l\u1ed9 c\u00e1c b\u00ean li\u00ean quan v\u00e0 c\u00e1c l\u1ee3i \u00edch c\u1ee7a h\u1ecd. Nh\u01b0ng n\u1ebfu h\u1ecd t\u1eeb ch\u1ed1i ti\u1ebft l\u1ed9 v\u00ec l\u1ee3i \u00edch c\u00e1 nh\u00e2n, nh\u1eefng giao d\u1ecbch s\u1ebd c\u00f3 th\u1ec3 kh\u00f4ng b\u1ecb ph\u00e1t hi\u1ec7n. Giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi l\u1ea1i gi\u1eefa c\u00e1c giao d\u1ecbch b\u00ecnh th\u01b0\u1eddng t\u01b0\u01a1ng t\u1ef1 khi\u1ebfn ch\u00fang kh\u00f3 b\u1ecb ph\u00e2n bi\u1ec7t. C\u00e1c giao d\u1ecbch \u1ea9n v\u00e0 c\u00e1c m\u1ed1i quan h\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebft l\u1ed9 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c thu nh\u1eadp t\u0103ng cao b\u1ea5t b\u00ecnh th\u01b0\u1eddng, th\u1eadm ch\u00ed c\u00f3 th\u1ec3 l\u00e0 gian l\u1eadn.<\/p>\n

V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan<\/font><\/h3>\n

Trong v\u1ee5 b\u00ea b\u1ed1i Enron n\u1ed5i ti\u1ebfng n\u0103m 2001, Enron \u0111\u00e3 s\u1eed d\u1ee5ng nh\u1eefng giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan v\u1edbi c\u00e1c c\u00f4ng ty m\u1ee5c \u0111\u00edch \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 gi\u00fap che gi\u1ea5u h\u00e0ng t\u1ec9 \u0111\u00f4 la n\u1ee3 t\u1eeb c\u00e1c d\u1ef1 \u00e1n kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 th\u1ea5t b\u1ea1i. C\u00e1c b\u00ean li\u00ean quan \u0111\u00e3 \u0111\u00e1nh l\u1eeba h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, \u1ee7y ban ki\u1ec3m to\u00e1n, nh\u00e2n vi\u00ean v\u00e0 c\u00f4ng ch\u00fang.<\/p>\n

Nh\u1eefng giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan mang t\u00ednh ch\u1ea5t gian l\u1eadn \u0111\u00e3 d\u1eabn \u0111\u1ebfn s\u1ef1 ph\u00e1 s\u1ea3n c\u1ee7a Enron, \u00e1n t\u00f9 cho c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, vi\u1ec7c m\u1ea5t l\u01b0\u01a1ng h\u01b0u v\u00e0 c\u00e1c kho\u1ea3n ti\u1ebft ki\u1ec7m c\u1ee7a nh\u00e2n vi\u00ean l\u1eabn c\u1ed5 \u0111\u00f4ng, s\u1ef1 ti\u00eau tan v\u00e0 l\u00e0 d\u1ea5u ch\u1ea5m h\u1ebft c\u1ee7a Arthur Andersen – ki\u1ec3m to\u00e1n vi\u00ean c\u1ee7a Enron.<\/p>\n

Sau th\u1ea3m k\u1ecbch n\u00e0y, \u0110\u1ea1o lu\u1eadt Sarbanes-Oxley n\u0103m 2002 \u0111\u00e3 ra \u0111\u1eddi. \u0110\u1ea1o lu\u1eadt bao g\u1ed3m c\u00e1c qui t\u1eafc \u0111\u1eb7c bi\u1ec7t nh\u1eb1m h\u1ea1n ch\u1ebf xung \u0111\u1ed9t l\u1ee3i \u00edch ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan (ti\u1ebfng Anh: Related-Party Transaction) l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn ho\u1eb7c s\u1ef1 s\u1eafp x\u1ebfp gi\u1eefa hai b\u00ean tham gia b\u1edfi m\u1ed1i quan h\u1ec7 kinh doanh t\u1eeb tr\u01b0\u1edbc \u0111\u00f3 ho\u1eb7c v\u00ec l\u1ee3i \u00edch chung.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[416],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27417"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=27417"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27417\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}