6ӔTháng 4/2016 MÔ HÌNH CHI PHÍ VẬN HÀNH PHÒNG KHÁM 182 LƯƠNG THẾ VINH, BỆNH VIỆN ĐẠI HỌC QUỐC GIA HÀ NỘI NĂM 2014 1JX\ÆQ+R¬QJ/RQJ 1 7U²Q7KÌ7KDQK+ÎD 2, 1JX\ÆQ7K¬QK7UXQJ 1 1JX\ÆQ%7ËQK
Trang 16ӔTháng 4/2016
MÔ HÌNH CHI PHÍ VẬN HÀNH PHÒNG KHÁM
182 LƯƠNG THẾ VINH, BỆNH VIỆN ĐẠI HỌC
QUỐC GIA HÀ NỘI NĂM 2014
1JX\ÆQ+R¬QJ/RQJ 1 7U²Q7KÌ7KDQK+ÎD 2, 1JX\ÆQ7K¬QK7UXQJ 1 1JX\ÆQ%7ËQK 3 7Ï07Ҳ7
1JKLrQFӭXFҳWQJDQJÿѭӧFWLӃQKjQKQKҵPSKkQWtFKFKL
SKt YұQ KjQK 3KzQJ NKiP ÿD NKRD /ѭѫQJ 7KӃ 9LQK
%ӋQKYLӋQĈҥLKӑF4XӕFJLD+j1ӝL.ӃWTXҧFKRWKҩ\FiF
NKRҧQFKLFӫDSKzQJNKiPFKӫ\ӃXOjFKRQKkQOӵFFKLӃP
WLӃSÿӃQOjFKRFiFFKLSKtYұQKjQKWKѭӡQJ[X\rQ
FKLӃP&KLSKtFKRYұWWѭ\WӃFKLӃPYjFKL
SKtFKRÿҫXWѭFKLӃP&KLSKtFKRPӝWOѭӧWNKiPOj
ÿӗQJ&ҫQWKLӃWSKҧLQkQJFDRKuQKҧQKYjWUX\ӅQ
WK{QJQKҵPJL~SSKzQJNKiPSKәELӃQYӟLQJѭӡLGkQ
7ӯNKyD&KLSKtYұQKjQKSKzQJNKiP
23(5$7,21$/ &267,1* 02'(/ )25
/821*7+(9,1+ &/,1,&9,(71$0 1$7,21$/
81,9(56,7<+263,7$/,1
6800$5<
$ FURVVVHFWLRQDO VWXG\ ZDV FRQGXFWHG WR DQDO\]H WKH
RSHUDWLRQDOFRVWIRU/XRQJ7KH9LQK&OLQLFV9LHWQDP
1DWLRQDO 8QLYHUVLW\ +RVSLWDO 7KH UHVXOWV VXJJHVWHG WKDW
FRVW IRU SHUVRQQHO ZDV SUHGRPLQDQW IROORZLQJ
E\FRVWIRUUHFXUUHQW&RVWIRUPHGLFDOFRQVXPDEOHV
DFFRXQWHG IRU RI WRWDO FRVW DQG FRVW IRU FDSLWDO
DFFRXQWHG IRU $YHUDJH FRVW SHU RXWSDWLHQWV ZDV
91' ,W LV HVVHQWLDO WR LPSURYH WKH LPDJH DQG
FRPPXQLFDWLRQWRZLGHVSUHDGWKHFOLQLFVWRSRSXODWLRQ
.H\ZRUGV&RVWLQJRSHUDWLRQFOLQLF
,ĈҺ79Ҩ1Ĉӄ
&iFWK{QJWLQYӅFKLSKtYұQKjQKFyWKӇÿѭӧFVӱGөQJÿӇ
ÿiQKJLiKLӋXVXҩWFӫDFiFÿѫQYӏWURQJFѫVӣFKLSKtÿLӅX
WUӏEӋQKKRһFKLӋXVXҩWVӱGөQJQJXӗQOӵFYjSKkQEәQJXӗQ
OӵFFӫDFѫVӣ>@&iFWK{QJWLQQj\FNJQJÿѭӧFVӱGөQJ
WURQJFiFSKkQWtFKFKX\rQVkXQKѭSKkQWtFKFKLSKtOӧLtFK
FRVWHIIHFWLYHQHVVDQDO\VLV>@ӢFiFQѭӟFÿDQJSKiWWULӇQ
VӕOѭӧQJQJKLrQFӭXQKҵPSKkQWtFKFKLSKtYұQKjQKEӋQK
YLӋQFzQtW>@1JX\rQQKkQFKӫ\ӃXGRWKLӃXFiF WK{QJWLQWLQFұ\KD\YLӋFOѭXWUӳFiFWK{QJWLQYӅFKLSKt FKѭDÿѭӧFFKXҭQKyD>@
7ҥL9LӋW 1DP PӝW Vӕ QJKLrQ FӭX YӅ FKL SKt YұQ KjQK FѫVӣ\WӃÿmÿѭӧFWKӵFKLӋQWӯFҩSWUXQJѭѫQJÿӃQFҩS[m
>@7X\QKLrQVӕOѭӧQJFiFQJKLrQFӭXQj\NK{QJ QKLӅX&ҫQWKLӃWFyQKLӅXKѫQFiFWK{QJWLQYӅFKLSKtYұQ KjQKPӝWFѫVӣ\WӃOjFҫQWKLӃWQKҵPJL~SFiFOmQKÿҥRFѫ VӣYjFiFQKjKRҥFKÿӏQKFKtQKViFKFyFăQFӭÿӇÿѭDUDFiF FKLӃQOѭӧFSKiWWULӇQÿһFELӋWWURQJJLDLÿRҥQWULӇQNKDLWӵ FKӫEӋQKYLӋQQKѭKLӋQQD\
3KzQJ NKiP ÿD NKRD /ѭѫQJ 7KӃ 9LQK WUӵF WKXӝF
%ӋQKYLӋQĈҥLKӑF4XӕFJLD+j1ӝLĈ+4*+1OjSKzQJ NKiPÿDNKRDWX\ӃQTXұQKX\ӋQF{QJOұSPӟLÿѭӧFWKjQK OұSWӯQăP1JKLrQFӭXÿѭӧFWKӵFKLӋQYӟLPөFWLrX
³3KkQWtFKP{KuQKFKLSKtYұQKjQK3KzQJNKiPÿDNKRD Ĉ+4*+1QăP´
,,3+ѬѪ1*3+È31*+,Ç1&Ӭ8
ĈӏDÿLӇPYjWKӡLJLDQQJKLrQFӭX1JKLrQFӭXWLӃQ
KjQKWӯWKiQJWӟLWKiQJWҥL3KzQJNKiPĈD NKRD%ӋQKYLӋQĈҥLKӑF4XӕFJLD+j1ӝLVӕ/ѭѫQJ7KӃ 9LQK7KDQK;XkQ+j1ӝL3./79
ĈӕLWѭӧQJQJKLrQFӭX1JKLrQFӭXÿѭӧFWKӵFKLӋQ
WUrQÿӕLWѭӧQJOj3./79
7KLӃWNӃQJKLrQFӭX0{WҧFҳWQJDQJ&KLSKtFKR
YұQKjQK3./79ÿѭӧFWtQKGӵDWUrQTXDQÿLӇPFӫDQJѭӡL FXQJFҩSGӏFKYөSURYLGHUSHUVSHFWLYH
3KѭѫQJSKiSSKkQWtFKFKLSKt
D.KXQJWKͥLJLDQSKkQWtFKFKLSKt7KӡLJLDQSKkQWtFK
FKLSKtÿѭӧFWtQKWRiQWKHRQăPWjLNKyD
E3K˱˯QJSKiSWKXWK̵SV͙OL͏X3KѭѫQJSKiSWKXWKұS
VӕOLӋXKӗLFӭXÿѭӧFiSGөQJWURQJYLӋFWKXWKұSFiFWK{QJ WLQYӅFKLSKt
F.ͿWKX̵WWKXWK̵S7әQJTXDQWUtFK[XҩWGӳOLӋXFKLSKt
.KRD<'ѭӧFĈ+4XӕFJLD+j1ӝL(PDLOQKORQJVPS#YQXHGXYQĈ7
%ӋQKYLӋQ1ӝLWLӃW7UXQJѭѫQJ
7UXQJѭѫQJĈRjQWKDQKQLrQ&6+ӗ&Kt0LQK
1Jj\QKұQEjL1Jj\SKҧQELӋQ1Jj\GX\ӋWÿăQJ
Trang 26ӔTháng 4/2016
&KLSKtÿҫXWѭ&KLSKtFKR[k\GӵQJWKXrQKjFKLSKt
PXDVҳPWUDQJWKLӃWEӏ\WӃYjNK{QJSKҧL\WӃ
&KLSKtNKҩXKDRKjQJQăP &KLWLrX[KӋVӕNKҩXKDR
7URQJÿy&KLWLrXJLiPXDJLiWKD\WKӃKҥQJPөF
+ӋVӕNKҩXKDRWURQJQJKLrQFӭXQj\iSGөQJ
KӋVӕNKҩXSKӭFKӧSWtQKÿӃQOmLVXҩWÿѭӧFWtQKWRiQWKHR
F{QJWKӭF
UUQ
DUQ
UQ
7URQJÿy QWKӡLJLDQVӱGөQJFӫDKҥQJPөFQKj
WKѭӡQJOjQăPWUDQJWKLӃWEӏWKѭӡQJ
QăP
UOmLVXҩWWKѭӡQJOjWKHR:+2
&KLSKtWKѭӡQJ[X\rQ&KLSKtFKRQKkQVӵOѭѫQJ
WKѭӣQJѭXÿmLFKLSKtPXDYұWWѭ\WӃYjNK{QJSKҧL\WӃ
YăQSKzQJSKҭP«FKLSKtÿLӋQQѭӟFLQWHUQHWFKLSKt
FKRYұQFKX\ӇQYjÿLOҥLFKLSKtEҧRWUuEҧRGѭӥQJ«
Ĉ͙LYͣLFKLSKtWK˱ͥQJ[X\rQ
&KLSKtOѭѫQJFiQEӝÿѭӧFѭӟFWtQKWK{QJTXDYLӋF[iF
ÿӏQKFKӭFYөWUiFKQKLӋPYjWKӡLJLDQÿyQJJySFKRKRҥW
ÿӝQJFӫDFiQEӝYjWKXQKұSFӫDQKkQYLrQÿyWURQJQăP
7KӡL JLDQ ÿyQJ JyS Fy WKӇ WKX WKұS WK{QJ TXD SKӓQJ YҩQ
KRһFTXDQViWWKӵFKLӋQ7KXQKұSFyWKӇÿROѭӡQJEDRJӗP
OѭѫQJWKѭӣQJSKөFҩSEӗLGѭӥQJWăQJWKrP«
&KLSKtYұWWѭWLrXKDRÿѭӧFѭӟFWtQKWK{QJTXDOLӋWNr
FiFORҥLYұWWѭWLrXKDRÿmVӱGөQJVӕOѭӧQJYjJLiPXDWӯQJ
ORҥLWKHRWӯQJSKzQJ&KLSKtQj\FyWKӇѭӟFWtQKWK{QJTXD
YLӋFSKӓQJYҩQKRһFKӗLFӭXVӕOLӋX
7͝QJFKLSKt FKLSKtÿ̯XW˱FKLSKtWK˱ͥQJ[X\rQ
ĈLӅXFKӍQKFKLSKt
ĈӇÿLӅXFKӍQKJLiWUӏFKLSKtYӅFQJWKӡLÿLӇPQăP
FKӍVӕJLiWLrXGQJ&3,ÿѭӧFVӱGөQJWKHRF{QJWKӭF
<% <3&3,%&3,3
7URQJÿy<% JLiWUӏFӫDQăPFѫVӣ
<3 JLiWUӏFӫDQăPWKӵFKLӋQKRҥWÿӝQJPXDVҳPWUDQJ
WKLӃWEӏ
&3,% JLiWUӏ&3,FӫDQăPFѫVӣ
&3,3 JLiWUӏ&3,FӫDQăPWKӵFKLӋQ
;ӱOêYjSKkQWtFKVӕOLӋX
ĈӕLYӟLFiFVӕOLӋXFKLSKtWKXWKұSÿѭӧFFiFVӕOLӋXQj\
ÿѭӧF[ӱOêYjOjPVҥFKVDXÿyÿѭӧFQKұSYjSKkQWtFKEҵQJ
SKҫQPӅP([FHO7KӕQJNrP{WҧFKRELӃQÿӏQKOѭӧQJ
WUXQJEuQKWUXQJYӏÿӝOӋFKFKXҭQWӭSKkQYӏYjELӃQÿӏQK
WtQKWҫQVӕWӹOӋÿѭӧFVӱGөQJ
3KzQJNKiPĈDNKRD/ѭѫQJ7KӃ9LQK%ӋQKYLӋQ ĈҥLKӑF4XӕFJLD+j1ӝLWURQJQăPFyWәQJFӝQJ SKzQJEDQFKӭFQăQJYjFKX\rQP{QYӟLWәQJVӕOѭӧQJQKkQ YLrQFѫKӳXOjFQJYӟLFiQEӝNLrPQKLӋPWӯ.KRD< 'ѭӧFĈҥLKӑF4XӕFJLD+j1ӝL3KzQJNKiPGRFKѭDWULӇQ NKDLGӏFKYөQӝLWU~QrQVӕOѭӧWEӋQKQKkQQӝLWU~Oj6ӕ OѭӧWEӋQKQKkQQJRҥLWU~OjWURQJÿyFyOѭӧWOj EӋQKQKkQVӱGөQJEҧRKLӇP\WӃ%+<7YjOjEӋQK QKkQVӱGөQJGӏFKYөYjWӵFKLWUҧ3KzQJNKiPFNJQJWULӇQ NKDLNKiPVӭFNKӓHÿӏQKNǤFKRQKLӅXÿӕLWѭӧQJYӟLWәQJVӕ ÿӕLWѭӧQJOjOѭӧW
&iFNKRҧQFKLFӫDSKzQJNKiPFKӫ\ӃXOjFKRQKkQOӵF FKLӃPWLӃSÿӃQOjFKRFiFFKLSKtYұQKjQKWKѭӡQJ [X\rQFKLӃP&KLSKtFKRYұWWѭ\WӃFKLӃP YjFKLSKtFKRÿҫXWѭFKLӃP
6ӕOѭӧWEӋQKQKkQVӱGөQJEҧRKLӇP\WӃ
7KXӕFYjYұWWѭ\WӃ
&KLSKtÿҫXWѭ
&KLSKtWKѭӡQJ[X\rQ
%L͋Xÿ͛7͑WU͕QJFKLSKtY̵QKjQKSKzQJNKiP
/79QăP
%̫QJ&iFNKR̫QFKLFͯDSKzQJNKiPQăP
Trang 36ӔTháng 4/2016
7әQJFKLFӫDSKzQJNKiPWURQJQăPOjKѫQWӹ
ÿӗQJWURQJÿyFKLFKRQKkQOӵFOjKѫQWӹÿӗQJFKLFKR
WKXӕFJҫQWULӋXÿӗQJFKLFKRYұWWѭ\WӃJҫQWULӋX
FKLFKRFiFFKLSKtYұQKjQKKѫQWӹÿӗQJFKLFKRNKҩX
KDRQKjӣOjJҫQWULӋXYjFKLFKRWUDQJWKLӃWEӏKѫQ
WULӋXÿӗQJ&KLSKtFKRPӝWOѭӧWNKiPEDRJӗPFKLSKtÿҫX
Wѭ Oj ÿӗQJ WURQJ NKL FKL SKtOѭӧW NKiP NK{QJ
EDRJӗPFKLSKtÿҫXWѭOjÿӗQJ
.ӃW TXҧ FKR WKҩ\ FKL SKt FKR SKzQJ ;pW QJKLӋP Oj
FKLӃPQKLӅXQKҩWYӟLJҫQWULӋXÿӗQJFKLӃP
WLӃS ÿӃQ Oj FKL SKt FKR SKzQJ 5ăQJ KjP PһW YӟL WULӋXÿӗQJ±FKLӃPYjSKzQJ&KҭQÿRiQKuQKҧQK &KLSKtFKRSKzQJ3KөVҧQJҫQWULӋXÿӗQJ
±FKLӃPYjFKLSKtFKRSKzQJ<KӑFFәWUX\ӅQ WULӋXÿӗQJ±FKLӃPOjFKLӃPWӹOӋtWQKҩW
.ӃWTXҧFKRWKҩ\FKLSKtWUrQPӝWÿѫQYӏVҧQSKҭPӣ FiFNKRDSKzQJ1KyPQJKLrQFӭXWLӃQKjQKWtQKWRiQGӵD WUrQVӕOѭӧWVӱGөQJGӏFKYөYjFyÿLӅXFKӍQKYӟLNKiP VӭF NKӓH ÿӏQK NǤ PӛL OѭӧW NKiP VӭF NKӓH ÿӏQK NǤ Fy F{QJVXҩWWѭѫQJÿѭѫQJYӟLPӛLOѭӧWVӱGөQJGӏFKYө WK{QJWKѭӡQJ.ӃWTXҧFKRWKҩ\FKLSKtÿѫQYӏFKRPӛL VҧQSKҭPFDRQKҩWӣSKzQJ<KӑFFәWUX\ӅQYӟLJҫQ WULӋXOѭӧWNKiP7LӃSÿӃQOjSKzQJ1ӝLVRLYӟLQJKuQ ÿӗQJYjSKzQJ&KҭQÿRiQKuQKҧQKYӟLQJKuQÿӗQJ 3KzQJ1ӝLFyFKLSKttWQKҩWYӟLQJKuQÿӗQJOѭӧWNKiP
&KLSKtOѭӧWNKiP
&KLSKtOѭӧWNKiPNK{QJ
3KzQJ&KҭQÿRiQKuQKҧQK Ѿ
ѭӟFWtQK
&KLSKt ÿѫQYӏVҧQ SKҭP
3KzQJ7DL0NJL
3KzQJ5ăQJ
3KzQJ7KăP
3KzQJ;pW
QJKLӋP
6ӕ[pW
3KzQJ&KҭQ
3KzQJ<KӑF
%̫QJ&KLSKtSKkQE͝WKHRFiFWUXQJWkPFKLSKtWUFWL͇S
%̫QJ&KLSKtWUrQÿ˯QY͓V̫QSḴP
Trang 46ӔTháng 4/2016
,9%¬1/8Ұ1
7әQJFKLFӫDSKzQJ.KiPWURQJQăPOjKѫQWӹ
ÿӗQJWURQJÿyFKLFKRQKkQOӵFOjKѫQWӹÿӗQJFKLFKR
WKXӕFJҫQWULӋXÿӗQJFKLFKRYұWWѭ\WӃJҫQWULӋX
FKLFKRFiFFKLSKtYұQKjQKKѫQWӹÿӗQJFKLFKRNKҩX
KDRQKjӣOjJҫQWULӋXYjFKLFKRWUDQJWKLӃWEӏKѫQ
WULӋXÿӗQJ&KLSKtFKRPӝWOѭӧWNKiPEDRJӗPFKLSKtÿҫX
WѭOjÿӗQJWURQJNKLFKLSKtOѭӧWNKiPNK{QJEDR
JӗPFKLSKtÿҫXWѭOjÿӗQJ&yWKӇWKҩ\FiFNKRҧQ
FKLFӫDSKzQJNKiPFKӫ\ӃXOjFKRQKkQOӵFFKLӃP
WLӃSÿӃQOjFKRFiFFKLSKtYұQKjQKWKѭӡQJ[X\rQFKLӃP
&KLSKtFKRYұWWѭ\WӃFKLӃPYjFKLSKtFKR
ÿҫXWѭFKLӃP.ӃWTXҧQj\WѭѫQJÿѭѫQJNKLVRViQKYӟL
FiFEӋQKYLӋQNKiFWҥL9LӋW1DPYjWUrQWKӃJLӟL1JKLrQFӭX
FӫD$-0LOOVYjFӝQJVӵWҥL0DODZLWҥLFiFEӋQKYLӋQ
KX\ӋQFKRWKҩ\FKLSKtFKRGѭӧFSKҭPFKLӃPWӹOӋFDRQKҩW
WLӃSÿӃQOjQKkQOӵFYjYұWWѭ\WӃ>@
1JKLrQFӭXFӫD7VROPRQJHUHO7VLODDMDYWҥL3KLOLSSLQH
FKRWKҩ\WҥLEӋQKYLӋQF{QJOұSFKLSKtFKRQKkQOӵFOj
WәQJFKLSKtWLӃSÿӃQOjFKLSKtFKRWKXӕFPHQYjYұWWѭ\WӃ
FKLӃP7ҥLFiFEӋQKYLӋQWѭQKkQFKLSKtFKRQKkQOӵF
FNJQJOӟQQKҩWFKLӃPNKRҧQJWLӃSÿӃQOjWKXӕFPHQ
YjYұWWѭ\WӃ>@1JKLrQFӭXFӫD+RjQJ9ăQ0LQK
YjFӝQJVӵFKRWKҩ\SKҫQOӟQFKLSKtGjQKFKRQKkQ
VӵWURQJNKLFKLSKtFKRQKjFӱDYjWUDQJWKLӃWEӏFKӍFKLӃP
WӹWUӑQJQKӓ>@0ӝWQJKLrQFӭXNKiFFӫDWiFJLҧ+RjQJ
9ăQ0LQKYjFӝQJVӵNKLSKkQWtFKFKLSKtYұQKjQK
\WӃFKLSKtFKRPәWLӇXSKүXFKӍFKLӃPSKҫQQKӓ .K{QJFyVӵNKiFELӋWQKLӅXYӅWӹWUӑQJFKLSKtJLӳD Q{QJWK{QWKjQKWKӏYjPLӅQQ~L>@
.ӃWTXҧFNJQJFKRWKҩ\FKLSKtFKRPӝWOѭӧWNKiPEDR JӗP FKL SKt ÿҫX Wѭ Oj ÿӗQJ WURQJ NKL FKL SKt OѭӧW NKiP NK{QJ EDR JӗP FKL SKt ÿҫX Wѭ Oj ÿӗQJ.KLVRViQKYӟLFiFQJKLrQFӭXWUѭӟFÿyEҧQJFKR WKҩ\FKLSKtQj\YүQFzQӣPӭFFDRVRYӟLFiFEӋQKYLӋQ WX\ӃQTXұQKX\ӋQNKiFĈLӅXQj\FyWKӇGRSKzQJNKiP PӟLWKjQKOұSVӕOѭӧQJEӋQKQKkQÿӃQNKiPFzQtWGRÿy SKzQJNKiPOjPYLӋFGѭӟLWҧL9LӋFWUX\ӅQWK{QJQkQJFDR KuQKҧQKFӫDEӋQKYLӋQYjJL~SQJѭӡLGkQFyWKӇELӃWÿӃQ EӋQKYLӋQQKLӅXKѫQOjYLӋFFҫQWKLӃWQKҵPJySSKҫQJL~S WăQJVӕOѭӧWEӋQKQKkQÿӃQNKiPWҥLSKzQJNKiP
.ӃWTXҧFKRWKҩ\FKLSKtFKRSKzQJ;pWQJKLӋPOjFKLӃP QKLӅXQKҩWYӟLJҫQWULӋXÿӗQJFKLӃPWLӃSÿӃQOj FKLSKtFKRSKzQJ5ăQJKjPPһWYӟLWULӋXÿӗQJ±FKLӃP
YjSKzQJ&KҭQÿRiQKuQKҧQK&KLSKtFKR SKzQJ3Kө6ҧQJҫQWULӋXÿӗQJ±FKLӃPYjFKLSKt FKRSKzQJ<KӑFFәWUX\ӅQWULӋXÿӗQJ±FKLӃP OjFKLӃPWӹOӋtWQKҩW6RViQKYӟLPӝWVӕQJKLrQFӭXNKiF QJKLrQFӭXWҥL%ӋQKYLӋQKX\ӋQ%D9uFKRWKҩ\NKRD1ӝL WәQJ KӧS Yj NKRD 6ҧQ FKLӃP FҩX SKҫQ QKLӅX QKҩW FKLӃP WѭѫQJӭQJOjYjWLӃSÿӃQOjNKRD1KLYjNKRD +ӗLVӭFFҩSFӭXWKҩSQKҩWOjEӝSKұQ;4XDQJYj
;pWQJKLӋPFKLӃP>@0ӝWQJKLrQFӭXNKiFӣ.HQ\D FNJQJFKRWKҩ\NKRD1KLYjNKRD6ҧQFKLӃPWӹWUӑQJOӟQQKҩW WURQJWәQJFKLSKt>@.ӃWTXҧQJKLrQFӭXQj\FyWKӇOtJLҧL GR SKzQJ NKiP PӟL ÿѭӧF WKjQK OұS GR ÿy FiF KҥQJ PөF ÿҫXWѭÿѭӧFWұSWUXQJFKRSKzQJ;pWQJKLӋPSKzQJ5ăQJ KjPPһWYjSKzQJ&KҭQÿRiQKuQKҧQKGүQWӟLFKLSKtNKҩX KDRFNJQJWăQJOrQ7URQJNKLÿyFiFSKzQJNKiFÿѭӧFWUDQJ EӏFiFWUDQJWKLӃWEӏFѫEҧQNK{QJWӕQQKLӅXFKLSKtGRÿy FKLӃPWӹWUӑQJQKӓWURQJWәQJFKLFӫDSKzQJNKiP
.ӃWTXҧEҧQJFKRWKҩ\FKLSKtWUrQPӝWÿѫQYӏVҧQ SKҭPӣFiFNKRDSKzQJ1KyPQJKLrQFӭXWLӃQKjQKWtQK WRiQGӵDWUrQVӕOѭӧWVӱGөQJGӏFKYөYjFyÿLӅXFKӍQKYӟL NKiPVӭFNKӓHÿӏQKNǤPӛLOѭӧWNKiPVӭFNKӓHÿӏQKNǤ FyF{QJVXҩWWѭѫQJÿѭѫQJYӟLPӛLOѭӧWVӱGөQJGӏFK YөWK{QJWKѭӡQJ.ӃWTXҧFKRWKҩ\FKLSKtÿѫQYӏFKRPӛL VҧQSKҭPFDRQKҩWӣSKzQJ<KӑFFәWUX\ӅQYӟLJҫQ WULӋXOѭӧWNKiP7LӃSÿӃQOjSKzQJ1ӝLVRLYӟLQJKuQ ÿӗQJYjSKzQJ&KҭQÿRiQKuQKҧQKYӟLQJKuQÿӗQJ 3KzQJ1ӝLFyFKLSKttWQKҩWYӟLQJKuQÿӗQJOѭӧWNKiP ĈLӅXQj\FyWKӇGRSKzQJ<KӑFFәWUX\ӅQPӟLÿѭӧFWKjQK OұS WURQJ JLDL ÿRҥQ FXӕL QăP GR ÿy OѭӧQJ NKiFK
3KzQJ5ăQJ
3KzQJ;pW
3KzQJ&KҭQ
ÿRiQKuQK
ҧQK
%̫QJ7ͽWU͕QJFKLSKtFͯDWͳQJF̭XSK̯Qÿ͙LYͣLP͡W
V͙SKzQJ
Trang 56ӔTháng 4/2016
7¬,/,ӊ87+$0.+Ҧ2
1JX\ӉQ9ăQ7KӡL&KLSKtKRҥWÿӝQJ%ӋQKYLӋQKX\ӋQ%D9uQăP.KyDOXұQĈҥLKӑF<+j1ӝL
7$GDPDQG'%(YDQV'HWHUPLQDQWVRIYDULDWLRQLQWKHFRVWRILQSDWLHQWVWD\VYHUVXVRXWSDWLHQWYLVLWVLQ KRVSLWDOVDPXOWLFRXQWU\DQDO\VLV6RF6FL0HGWU
7$GDP'%(YDQVDQG&-0XUUD\(FRQRPHWULFHVWLPDWLRQRIFRXQWU\VSHFL¿FKRVSLWDOFRVWV&RVW(II 5HVRXU$OORFWU
0,//6$11(7KHHFRQRPLFVRIKRVSLWDOVLQGHYHORSLQJFRXQWULHV3DUW,,FRVWVDQGVRXUFHVRILQFRPH+HDOWK 3ROLF\DQG3ODQQLQJWU
/HVRQJ&RQWHKDQG'DPLDQ:DONHU&RVWDQGXQLWFRVWFDOFXODWLRQVXVLQJVWHSGRZQDFFRXQWLQJ+HDOWK3ROLF\ DQG3ODQQLQJWU
6KHSDUG'6+RGJNLQ'DQG$QWKRQ\<($QDO\VLVRIKRVSLWDOFRVWVDPDQXDOIRUPDQDJHUV:RUOG+HDOWK 2UJDQL]DWLRQ*HQHYD6ZLW]HUODQG
6)OHVVDDQG17'XQJ&RVWLQJRIVHUYLFHVRI9LHWQDPHVHKRVSLWDOVLGHQWLI\LQJFRVWVLQRQHFHQWUDOWZR SURYLQFLDODQGWZRGLVWULFWKRVSLWDOVXVLQJDVWDQGDUGPHWKRGRORJ\,QW-+HDOWK3ODQQ0DQDJHWU
-0.LULJLD-)R[5XVKE\DQG$0LOOV$FRVWDQDO\VLVRI.LOL¿DQG0DOLQGLSXEOLFKRVSLWDOVLQ.HQ\D$IU- +HDOWK6FLWU
$-0LOOV-.DSDODPXODDQG6&KLVLPEL7KHFRVWRIWKHGLVWULFWKRVSLWDODFDVHVWXG\LQ0DODZL%XOO:RUOG +HDOWK2UJDQWU
+90LQKHWDO&RVWLQJRIFOLQLFDOVHUYLFHVLQUXUDOGLVWULFWKRVSLWDOVLQQRUWKHUQ9LHWQDP,QW-+HDOWK3ODQQ 0DQDJHWU
+90LQKHWDO&RVWLQJRIFRPPXQHKHDOWKVWDWLRQYLVLWVIRUSURYLGHUSD\PHQWUHIRUPLQ9LHWQDP*ORE 3XEOLF+HDOWK6XSSSOWU6
2ODYH0HWDO8QLWFRVWDQG¿QDQFLDODQDO\VLVIRUWKHKRVSLWDOGH$EULOLQ%ROLYLD%HWKHVGD6PDOO$SSOLHG 5HVHDUFK5HSRUW1R$EW$VVRFLDWHV,QF
7VROPRQJHUHO7VLODDMDY&RVWLQJVWXG\IRUVHOHFWHGKRVSLWDOVLQWKH3KLOLSSLQHV3KLOLSSLQHV
KjQJWURQJEiRFiRWKӕQJNrFXӕLQăPFzQtWWăQJFKLSKt
FKRSKzQJ7URQJNKLÿyQJѭӡLVӱGөQJGӏFKYөӣ3KzQJ
NKiPFKӫ\ӃXOjVLQKYLrQFiQEӝĈ+4*+1YjQJѭӡLGkQ
YQJ[XQJTXDQKYӟLGӏFKYөFKӫ\ӃXOjNKiP1ӝLWәQJ
KӧSGRÿyFKLSKtÿѫQYӏӣSKzQJQj\OjWKҩSQKҩW
9.ӂ7/8Ұ1
7әQJFKLFӫDSKzQJ.KiPWURQJQăPOj
ÿӗQJWURQJÿySKҫQOӟQFKLFKRQKkQOӵFFKLFKRYұQ KjQKWKXӕFYjNKҩXKDRQKjӣ
&KLSKtFKRSKzQJ;pWQJKLӋPFKLӃPWӹWUӑQJOӟQQKҩW WLӃSÿӃQOjSKzQJ5ăQJKjPPһWËWQKҩWOj SKzQJ6ҧQYj<KӑFFәWUX\ӅQYӟL
3KzQJNKiP1ӝLFyFKLSKtÿѫQYӏWKҩSQKҩWYӟL ÿӗQJÿѫQYӏVҧQSKҭP3KzQJ<KӑFFәWUX\ӅQFyFKLSKtÿѫQ YӏFDRQKiWYӟLÿӗQJÿѫQYӏVҧQSKҭP
...1Jj\QKұQEjL1Jj\SKҧQELӋQ1Jj\GX\ӋWÿăQJ
Trang 26ӔTháng 4/2016
&KLSKtÿҫXWѭ&KLSKtFKR[k\GӵQJWKXrQKjFKLSKt...
%̫QJ&iFNKR̫QFKLFͯDSKzQJNKiPQăP
Trang 36ӔTháng 4/2016
7әQJFKLFӫDSKzQJNKiPWURQJQăPOjKѫQWӹ...
%̫QJ&KLSKtWUrQÿ˯QY͓V̫QSḴP
Trang 46ӔTháng 4/2016
,9%¬1/8Ұ1