Vai tro HTX trong he thdng<br />
thuong mqi nong then<br />
<br />
Kien toan Vira qua d o i n nghign eiiu Lign nganh<br />
Bd Cdng thucmg va Lign minh HTX Viet<br />
Nam da Hen hanh khio sat md hinh cung<br />
<br />
he thong thmong mgi ; ling vat tu ndng nghigp \'a heu thu ndng<br />
s i n thue pham tai 9 rinh dai dien cho ba<br />
vimg ddng b i n g sdng Ciiu Long, ddng<br />
b i n g Bic bd va Mign niii hong c i nudc, bao<br />
<br />
nong thon thong qua hgp tdc xd gdm Long An,Tien Giang, Lao Cai, Son La,<br />
Bic Giang, Hai Duong, Thai Binh, Nam<br />
Dinh. Ke't qua nghign euu khao sat cho<br />
thiy, hien nay tham gia vao thi trudng cung<br />
NGUYEN TH! NGOC CAM<br />
ling vat tu sin xuit ndng nghigp \'a hgu thu<br />
De ldm tdt viec cung img vdt tu ndng nghiep vd tieu thu ndng san thue pham ed mdt so md hinh dan<br />
xen nhu: DN - HTX - Ndng dan, Lign hiep<br />
sdn phdm cho ndng ddn thi nhdt thiet phdi phdt trien hgp - HTX - Ndng dan, DN - Trudng thdn,<br />
tdc xd (HTX). Chinh cdc HTX Id noi gap gd vd td chdc Trudng b i n - Ndng dan, DN - Hdi phu mi,<br />
ky kit hgp dong, dong thdi cung Id noi thuc hien hgp Hdi euu chien binh, Hdi Ndng dan, Thuang<br />
lai - Ndng dan.<br />
dong tieu thu ndng sdn thuc phdm giira ndng ddn vd<br />
Thuc tg' cho tha'y thi trudng eung ling<br />
DN. vat tu ndng nghigp va tieu thu ndng s i n<br />
thue pham d ndng thdn kha ldn xdn, do ed<br />
qua nhigu d i u mdi ngn tinh trang tranh<br />
mua tranh ban dign ra mdt each thudng<br />
xuyen. Mdi ed khoing 10% hang ndng s i n<br />
thuc pham dupc thu mua qua hpp ddng,<br />
bdi phuong thue giao nhan chua linh boat,<br />
viec dieu ehinh gia ci chua dupc kip thdi,<br />
cham hon so vdi hd kinh doanh. Mdt<br />
nguyen nhan nira la do tap quan s i n xuit<br />
ciia ngudi ndng dan cdn manh miin, chua<br />
quen san xuit ldn.<br />
Rigng ddi vdi khu vuc HTX, theo tdng<br />
hpp sd lieu bao eao eua eac dia phuong,<br />
tinh tdi ngay 30/6/2009, ca nudc cd 18.294<br />
HTX va 50 lien higp HTX, hong dd linh vuc<br />
ldn va quan trpng n h i t la HTX ndng<br />
nghigp cd 8.680 HTX. Cae HTX ndng<br />
nghigp chu yeu tap h u n g lam dich vu hd<br />
h p cho bd xa vign: 46,2% HTX lam dich vu<br />
eung ling vat tu phan bdn, 46,3 % lam dich<br />
vu khuye'n ndng, 15% lam dich vu Heu thu<br />
sin pham. Rigng hong linh vue thucmg mai<br />
dich vu, ca nudc cd 901 HTX va 13 lign hiep<br />
HTX...<br />
Theo danh gia ciia doan khao sat cung<br />
nhu ciia lanh dao cac Sd Cdng thuong va<br />
mdt so lanh dao cdng ty, DN hong nganh<br />
chg'big'n ndng s i n thuc pham, HTX da gdp<br />
p h i n khdng nhd vao viec hd h p xa vign tim<br />
kiem thi trudng, ban hang, ngudn hang.<br />
Cac HTX da tu td chiic hgu thu hoae lam<br />
d i u mdi tigu thu ndng s i n thuc pham<br />
thdng qua boat ddng hm kig'm thi hudng,<br />
ban hang. Md hinh HTX cd su kgi hpp bo<br />
sung hd trp lin nhau giiia kinh tg' hd va<br />
kinh te tap the. Nhieu HTX da td ehiic tdt<br />
viee ban le vat tu phue vu san xuat, hang<br />
Hgu dimg thigi yg'u cho xa \ien \-a cu dan<br />
<br />
21<br />
hgn dia ban, ddng thdi tim d i u ra hgu hon h o n g viec lam dich vu cung ling d dd, cac HTX cdn chiu tac ddng ciia<br />
thu ndng s i n cho xa vien, thi du n h u vat tu san xuit ndng nghigp nhu phan su yg'u kem ve ket eau ha t i n g ndng<br />
HTX Nghia Binh (Nam Dinh); HTX bdn, thudc hir sau, thudc b i o ve thuc nghigp - ndng thdn, c h i n g ban su<br />
ndng nghiep dich vu Nguyen Xa vat... cho xa vien, da het kigm dupc thig'u ddng bd, dudng d td den trung<br />
(Thai Binh); Lien hiep HTX chan nudi chi phi va tang hieu qua boat ddng tam mdt sd xa thudng ehi sii diing<br />
Nam Sach (Hii Duong), HTX xay kinh tg' eiia xa vign. HTX ciing la mdt dupc mdt miia da anh hudng den vi?c<br />
dvmg va dich vu Han Hoan (xa td chiic thich hop de cac nha khoa hpe cung cap eac dich vu va luu thdng<br />
Chieng Dong huygn Mai Son hnh Son tiep can ndng dan, hudng d i n ky hang hda ndng sin. Thgm vao dd la<br />
La); HTX Bmh Tay (Tien Giang). Cd thuat trdng trpt cham sdc cay trdng, trinh dp can bd kinh doanh cdn ban<br />
the ndi eac HTX da ddng vai h d quan lam cho ndng dan tin tudng, tit dd che.<br />
trpng trong g i n ke't cac nha d i u tu dan d i n dn dinh vimg nguygn Ueu.<br />
vd'n, chuyen giao khoa bpc ky thuat<br />
M o t so k i e n n g h i<br />
Tuy nhign viee heu thu ndng s i n<br />
va bao hgu ndng s i n cho xa vien. thuc pham d mdt sd HTX cdn ban che. Dg' nang cao hieu qua boat ddng<br />
Nguygn nhan la do thig'u vd'n trong tigu thu ndng s i n thuc pham ciing<br />
HTX dich vu ndng n g h i e p :<br />
khi thii tue vay vd'n rudm ra, nha't la rJiu cung ling vat tu cho ndng dan<br />
Tinh uu v i e t v d nhung h a n<br />
trong viee chiing minh tai s i n thg' thdng qua HTX, xin de xuat mdt sd<br />
che<br />
chap, phuong an h i np. Nhieu h u d n g kien nghi n h u sau:<br />
Hign nay da so cac HTX dich vu hop, vdi dien tich d i t ma Nha nudc<br />
l^e phfa Nha nw&c va cac bo<br />
ndng nghiep deu hoat ddng da chiie giao cho HTX de lam nha xudng h u<br />
nang. Mac du kinh tg' hpp tac da h i i sd, HTX da lam thii tue c i p sd dd tir nganh co lien quan<br />
qua cac bude phat trien thang trim, nhieu nam nay nhung v i n chua dupe - Bd Ndng nghiep va Phat trig'n<br />
gap nhigu khd khan, nhung day v i n giii quyg't, hong khi theo Nghi dinh ndng thdn c i n phdi hpp vdi cac bp,<br />
la thanh p h i n kinh tg' nang ddng n h i t 88/2005/ND-CP eiia Chinh phii thi nganh nghign eiiu siia ddi bd sung<br />
thich ling vdi thi h u d n g ndng thdn, la HTX ndng nghiep dang sii dung dat Quyg't dinh 80/2002/QD-TTg ciia<br />
diem tua cho eac xa vign va la lire vao cac muc dich xay dung h u sd, nha Thii tudng Chinh phii ve chinh sach<br />
lupng khdng the thieu h o n g viee thue kho, san phoi, co sd h u e tiep phue vu khuyg'n khich tigu thu ndng s i n thuc<br />
hign cung ling vat tu s i n xua't ndng s i n xuit ndng nghigp, lam nghiep, p h a m thdng qua hop ddng cho phu<br />
nghigp va tigu thu ndng s i n thue nudi trdng thiiy sin, lam mudi dupe hop vdi CO chg' thi h u d n g hign nay. Bd<br />
pham d ndng thdn. Uu thg' ciia HTX cap giiy chiing nhan quyen sii dimg sung hach nhiem eiia UBND xa hong<br />
da dupc k h i n g dinh trong Dieu 1 d i t theo quy dinh ciia phap luat. Do vigc giam sat thuc hien ky ket hpp<br />
Luat HTX (2003): "Hpp tac xa boat vay, mac dii Chinh phu cd ehinh sach ddng Hgu thu ndng san thuc pham vdi<br />
dpng nhu mdt loai hinh DN cd tu each hd trp lai s u i t vd'n vay cho khu vue ndng dan va cd che t i i xir phat<br />
phap nhan, tu ehii, tu chiu traeh ndng nghigp ndng thdn nhung nhigu nghigm k h i c ddi vdi nhirng ddi<br />
nhigm...". Cd tu each phap nhan thi HTX v i n khdng the tiep can dupe tupng khdng thuc hien diing hpp<br />
tinh higu lue eua hop ddng tigu thu ngudn vd'n vay nay do khdng cd tai ddng da ky.<br />
ndng s i n thuc pham va eung ling vat s i n thg' chip dg' vay ngan bang. Theo Nha nude cd chinh sach khuyg'n<br />
tu san x u i t ndng nghigp dupc nang p h i n anh ciia nhieu HTX, cd rit nhieu khich ddi vdi cac HTX nhu: Hd trp<br />
cao, va khi cd v i n de phat sinh thi mdi nhung chinh sach hd trp, khuyg'n kinh phi nghign eiiu dieu tra thi<br />
cd CO sd de giii quyg't. Md hinh nay khich phat trien HTX dupc Nha nudc hudng, kinh phi tuygn h u y e n quang<br />
phat huy dupc hach nhiem ciia HTX ban hanh tir nhieu nam nay nhung ba thuong hieu, dao tao nang cao<br />
va hd ndng dan, han che dupe viec vi van chua di vao cudc sdng. Neu dupc nang luc can bd ciia DN va HTX dupc<br />
pham hpp ddng. Day la uu thg' ldn trien khai higt de, nhiing ehinh sach lira chpn lam md hinh thi diem eung<br />
cua md hinh HTX ng'u so sanh vdi eac nay se gdp p h i n vao viec thao go ling vat tu ndng nghigp va thu mua<br />
md hinh thdng qua Hdi phu nii, Hdi nhiing khd khan, thiie day cac HTX ndng s i n thuc p h a m cho ndng dan;<br />
cuu chig'n binh, Hdi ndng dan (khdng cung ling vat tu s i n xuit ndng nghiep Xay dung chinh sach hd trp cho nha<br />
cd tu each phap nhan); hoae vdi md va tigu thu ndng s i n thuc pham tdt d i u tu ban d i u . Cac chinh sach xiic<br />
hinh thdng qua Trudng thdn, Trudng hon. tien thuong mai ciia Nha nudc cin<br />
ban (chua du tu each phap nhan); Md Khdng chi thieu vd'n, mdt h o n g dupe trien khai true tiep xudng cac<br />
hinh nay eung giiip ndng dan h a n h bi nhirng khd khan cua nhieu HTX la HTX chii khdng qua nhieu mdi trung<br />
lire lupng thuong lai (cai d i u dai) ep chua ed ngudn nhign Ueu va d i u ra dn gian.<br />
gia. dinh. Ngudi ndng dan thudng theo - Ngoai uu dai ve thue thu nhap tir<br />
Cimg vdi viec lam tdt cae khau dudi, b i t chudc nhau trdng trpt chii hoat ddng dich vu phue vu san xuat -<br />
dich vu phuc vu san x u i t ndng khdng ed su nghign eiiu n i m b i t thi kinh doanh eiia xa vign, cin cd uu dai<br />
nghiep cho cac hd thanh vign, cac trudng cho ngn gay ra tinh h a n g mat thue thu nhap ddi vdi cac HTX tigu<br />
HTX thuong mai dich vu da bam sat can ddi trong cung ling ndng san, liic thu ndng s i n thuc pham. Lam nhu<br />
dupe dia b i n dan eu de td chiie mang qua thira, khi qua thig'u. Mat khac do vay se khuyg'n khich cac HTX hch cue<br />
ludi ban le, td ebiie dupc quan hg ban thig'u thdng tin vg thi hudng, nen tai tim kie'm thi h u d n g d i u ra cho ndng<br />
hang tir cae HTX, co sd s i n x u i t dg' cimg mdt thdi diem, noi nay thi san hang hda (dae biet vao thdi ky thu<br />
giam gia thanh, dam bao chit lupng khiing h o i n g thira s i n pham khdng<br />
hang hda. Hign nay da sd cae HTX tigu thu dupe, trong khi noi khac lai<br />
• Xem tiep tr. 25<br />
dich vu ndng nghiep da chu dpng thig'u, kig'm khdng ra. Khdng dimg lai<br />
<br />
22 THANG 2/2010 Tdi Chinh<br />
thii tue hanh chinh khdng cin thiet, eac thoai di ddng, thii trudng don vi dupc<br />
Met sd de xudt<br />
CO quan nha nudc ed the' thuc bign phep quv dinh eac miic chi cao bon<br />
khoan ddi vdi mdt so ndi dung chi De khic phuc cac ban ehe neu hgn, hoae thip hon che dd Nha nudc quy<br />
khac eua don vi (nhu cudc phi dign chiing tdi xin de xuat mdt sd giii phap dinh, ddi vdi cae ndi dung chi chua cd<br />
thoai phdng lam vigc, van phdng hoan thien chg' dp tu ehii ve sii dung quy dinh eua Nha nudc, thii h u d n g<br />
phim...). kinh phi quin ly hanh ehinh ciia cae eo don vi dupc phep quy dinh miic chi<br />
- Kinh phi het kiem: Ca che quy quan nha nudc nhu sau: phil hpp dam bao hoan thanh nhiem<br />
dinh ngudn nay dupc sii dung cho eac • Mot la: Xuit phat tir chiic nang, vu chuygn mdn va hen ea sd kinh phi<br />
ndi dung: Bd sung thu nhap cho can nhiem vu, hg thdng co sd vat chit, tu chii dupc giao. Bgn canh dd, de<br />
bd, cdng chiic theo hg sd tang them hang thigi bi phuc vu nhigm vu giim khdi lupng cdng viec, giam thii<br />
quy hen luong tdi da khdng qua 1,0 lan chuygn mdn oia mdi co quan, ddi vdi tue hanh chinh khdng cin thiet, cd the<br />
so vdi miic Hen luong cip bac, chuc vu cae CO quan nha nudc, dinh miic phan xay dung phuong an khoan va thuc<br />
do Nha nude quy dinh; ehi khen bd NSNN ngoai can cii theo bign che' hien khoan ddi vdi eac ndi dung chi<br />
thudng dinh ky hoae dot xuit cho tap dupc phg duygt cin phii ed thgm cac boat ddng thudng xuygn cua don vi,<br />
the, ca nhan; chi cho cae boat ddng can eu khac nhu: chiic nang, nhiem vu ke ci viee khoan quy hgn luong cho<br />
phiic lpi tap the, h p cip khd khan, chi quan ly nha nudc dupe giao, quy md, timg bd phan hong ca quan.<br />
thgm cho ngudi lao ddng thuc hien CO eiu td ehiic bd may cua mdi co - Ddi vdi kinh phi Hgi kiem dupc:<br />
tinh giin bign che; hich lap quy du quan, hg thdng cdng sd, hang thiet bi... Thii trudng don vi dupc quygi dinh<br />
phdng de dn dinh thu nhap cho can Bgn canh dd, de dam b i o thuan lpi cac ndi dung sii dung, hong dd khdng<br />
bd, cdng chiie. hong quan ly va xac dinh kinh phi Hgi ban chg' miic chi bd sung thu nhap cho<br />
Vdi cac quy dinh nhu hgn, thii kigm, hong kinh phi quan ly hanh can bp, cdng ehiie. Sd kinh phi Het<br />
trudng CO quan nha nude mac dii ehinh giao thuc hign chg' dp tu chii ehi kiem chua sir dung het ed the' dupc<br />
dupc giao quygn tu chii nhung eiing bao gdm cae ndi dung chi boat ddng trich lap cae quy du phdng dn dinh thu<br />
khdng thg' phg duyet, quygi dinh cac thudng xuygn eua co quan, khdng bao nhap, khen thudng, phiic lpi eua don<br />
ndi dung, miic chi vupt quy dinh hien gdm kinh phi mua sam TSCD. vi.<br />
hanh, khdng the quyg't dinh khoan • Hai Id: De dam bao quyen tu chii, • Ba Id: De' dam bao thdng nhit<br />
cae ndi dung chi boat ddng thudng ddng thdi gin vdi hach nhigm ciia thii hong viee danh gia kei qua thuc hien<br />
xuygn ngoai quy dinh ciia Nha nude, trudng don vi trong quin ly, sii dung nhigm vu eua cac eo quan nha nudc tir<br />
ke ea tir ngudn kinh phi Hei kiem cua kinh phi va thuc hien nhigm vu trung uong den dia phuong, Nha nudc<br />
CO quan. Digu nay cd the gay bi ddng chuyen mdn, nen giao cho thu trudng cin ban hanh cac Hgu chi khung danh<br />
trong cdng tac td ebiie thuc hign don vi: gia cae ndi dung ca ban nhu: khdi<br />
nhiem vu chuygn mdn ciia co quan - Trong xay dung Quy che chi hgu lupng, chit lupng cdng viee thuc hien,<br />
nha nudc. ndi bd va thuc hign cac ndi dung chi thdi gian giai quygi cdng vigc, tinh<br />
• Thii tu: Theo quy dinh, eac ea kinh phi: Ngoai cae ndi dung chi b i t hinh chap hanh ehinh sach, chg' dd va<br />
quan chii quan cap Hgn, UBND cae cip bude phai thuc hien theo ehg' dp quy quy dinh vg tai chinb. Dua vao hgu chi<br />
ban hanh cac Hgu chi cabin de' lam can dinh cua Nha nudc nhu hgn luong, khung, cac co quan chii quan cip hgn,<br />
eii danh gia kgi qua thue hign nhigm phu cip luong, cac khoan ddng gdp UBND cac cip cd ea sd ban hanh Hgu<br />
vu ciia cac co quan true thudc khi thue theo luong, ehi eac doan di eong tac cbl coban lam can cii danh gia kg't qua<br />
hign chg' dp tu chu, hong dd phai cd cae nudc ngoai, hang bi va sir dung may thue hien nhiem vu eiia cac co quan<br />
hgu chi danh gia ve cae ndi dung khdi dien thoai cd dinh tai nha rigng va dien true thudc. $•<br />
lupng, chit lupng cdng viee thue hien,<br />
thdi gian giai quyet cdng vigc, hnh hinh quan ed lien quan tham gia xay dung<br />
chap hanh chinb sach, che dp va quy • Tiep theo tr. 22 va thuc hign quy hoach<br />
dinh ve tai ehinh. Co chg' ciing quy<br />
dinh: Ket thiic nam ngan sach, sau khi Ve phia cac HTX<br />
hoach). Khdng ngn danh thug' thu<br />
da hoan thanh cac nhigm vu dupc giao, nhap DN ddi vdi thu nhap phat sinh - Cae HTX cin nang cao nang luc<br />
CO quan thuc hien chg' dp tu chu ed sd tir giao dich giiia xa vign va HTX vi ndi tai eiia minh. Day la yg'u td quan<br />
chi thuc tg' thip hon du toan kinh phi nhu vay se vd hieu hda lpi the' eua td trpng nha't dg' day manh viee eung<br />
quan ly hanh ehinh dupc giao dg' thue ehiie HTX ddi vdi xa vign, khdng ling vat tu san xuat ndng nghigp va<br />
hign che dp tu chu thi phin chgnh lech khuyg'n khich HTX phat hien. Heu thu hang ndng sin thue pham<br />
nay dupc xac dinh la kinh phi quin ly - UBND tinh dua hgn quy hoach - Viee ky ket hpp ddng giiia DN,<br />
banh chinh het kiem dupc. Tuy nhign, tdng the phat trien ngudn nguygn ligu HTX, hp kinh doanh vdi hd ndng dan<br />
den nay hiu nhu cac co quan chu quin eua tinh, chi dao cac sd nganh xay p h i i ro rang, ehi Het eu the, ngu ro<br />
cip Hgn, UBND cac cip dgu chua ban dung quy hoach dien hch d i t dai de trach nhiem eiia mdi bgn va td chirc<br />
banh dupc Hgu chi co bin, ngn khdng phat hien ngudn nguygn lieu ddi vdi thue hien phai nghiem tiic, dam b i o<br />
cd can cir de danh gia ket qui thue hien<br />
mat hang ndng s i n thuc p h i m . Day diing tbii tue, diing phap luat.<br />
nhiem vu cua eac co quan true thudc,<br />
manh cdng tac quy hoach, timg bude - Cac HTX phii khdng ngimg tang<br />
do dd viec xac dinh kinh phi hgi kigm<br />
binh thanh eac vimg sin xuat quy md cudng lign doanh lign ke't vdi nhau va<br />
cung chi dupc thuc hien thdng qua<br />
ldn, vimg nguygn lieu tap hung gin lign kei vdi DN. C i n phat trien md<br />
cdng tac xet duygt, thim dinh quyei<br />
vdi cdng nghiep ehe' bien, tao dieu hinh cac Lien higp HTX chuygn<br />
toan ngan sach hang nam.<br />
kien cho eac HTX ciing nhu cae ca nganh, da nganh. ^<br />
<br />
Tai chinh THANG : 25<br />