Câu 1: Phân tích hệ thống các mối quan hệ TC của DN

De tien hanh sxkd thi moi dn deu phai co nhung loai ts can thiet phuc vu cho md sxkd cua DN do la nha xuong, may moc thiet bi, phuong tien van tai, cong cu, dung cu, nguyen vat lieu, H, ban thanh pham vv.. De co nhung tai san nay thi DN can phai co tien de mua sam, xd va che tao. So tien do dc goi la von sxkd cua DN. So von nay dc huy dong tu nhieu nguon khac nhau co the dc NN cap, DN bo ra, vay no.. voi nhung ts da co, dn tien hanh sx tao ra sp, H va roi ban dc thu tien ve. QTSX cua Dn co the dien ta qua so do sau.

Nguon von--> Von--> Tai san--> SP, H--> Thu nhap

Khi thuc hien cac qt nay se xuat hien nhung moi quan he kinh te giua Dn voi cac to chuc, ca nhan trong va ngoai nuoc. Nta goi nhung mqh kt nay la TCDN. Moi dn co rat nhieu nhung moi quan he kinh te va khi Dn phat trien thi n~ mqh kt cang tro nen da dang, phuc tap. De nghien cuu ban chat TCDN ta chia cac mqh kt thanh cac nhom sau:

- N1: Nhung moi quan he kinh te dien ra duoi hinh thuc gia tri bieu hien = tien giua DN voi NN. Nhung moi quan he kt nay dc the hien qua cac hoat dong sau.

+ NN cap von cho DN nn va NN gop von voi cty CP va cty lien doanh => tao ra luong tien tu NN den DN.

+ DN nop tien cho NSNN duoi dang thue, phi, le phi.

- N2: Cac mqh giua Dn va cac to chuc va ca nhan khac o cac thi truong. Day la cac quan he trong viec mua ban, trao doi H, sp o thi truong Hm nua ban trao doi quyen su dung suc lao dong o thi truong ld or trao doi mua ban quyen su dung von o thi truong tai chinh.

+ O tt H: DN vua la nguoi mua vua la nguoi ban. Khi la nguoi mua DN dung tien cua minh de mua cac loai ts H phuc vu cho qua trinh sxkd. Khi la nguoi ban dn ban sp H cua minh thu tien ve.

+ O tt suc ld: doi tuong mua ban la quyen sd sld. Khi du thua sld DN chuyen cho nguoi khac su dung va nhan tien ve. Nguoc lai khi DN thiet suc ld thi dung tien de mua quyen sd sld tu cac to chuc khac.

+ O thi truong tc: trong qtkd khi dn thieu von thi dn co the huy dong von tu cac to chuc, ca nhan = cac hinh thuc khac nhau nhu vay, no. Nguoc lai, khi dn du thua von thi co the chuyen cho nguoi khac su dung voi hinh thuc goi la dau tu tai chinh. O tt nay thi dn co the la nguoi ban va nguoi mua. Dtg mua ban la quyen sd cac nguon tc.

- N3: Cac mqh phat sinh trong noi bo cua DN. Day la cac qh chuyen giao von, qh trong viec thu ho, chi ho giua cac bp trong 1 DN voi DN. Qh giua DN va can bo CNV nhu la viec thanh toan luong, thuong, vay va tra tien von, tien lai va yeu cau cac ca nhan vi pham HD va ki luat ld boi thuong thiet hai hoac nop cac khoan tien phat.

+ Voi don vi noi bo: n moi quan he kt nay dc the hien trong cac hd nhu hd phan phoi von thu ho, chi ho giua cac bp voi DN.

+ Voi nguoi ld: cac mqh kt giua DN voi nld dc the hien qua cac hd nhu: DN tra luong thuong va cac khoan tien khac nhu tra no nld, lai cho nld khi vay tien ho. Nld chuyen tien cua minh den cho dn la khi nld cho dn vay, bi phat.

Diem chung:

+ Tat ca deu bieu hien = tien.

+ Cac mqh nay phat sinh trong qua trinh ton tai DN, ma cu the la khi tao lap va su dung cac quy tien te cua DN.

+ Cac mqh nay cho mqh voi nhau tu day ta rut ra ban chat cua tai chinh DN. TCDN la he thong nhung mqh kt duoi hinh thuc gia tri bieu hien = tien. Giua DN voi moi truong kd. Cac mqh nay phat sinh trong qt tao lap va su dung cac quy tien te cua Dn nham tm cac nhu cau cua chu DN.