Kiểm soát xung đột lợi ích trong doanh nghiệp thông qua các giao dịch có khả năng tư lợi

Corporate governance practices over the years have shown that the issue of controlling conflicts of interest through potentially self-interested transactions in companies has become a priority when reforming corporate governance institutions. The promulgation of the Enterprise Law in 2020 continues to affirm Vietnam's efforts in meeting practical requirements and adopting good corporate governance practices in the world. However, the law on controlling conflicts of interest through potentially self-interested transactions in companies still has some shortcomings in both legal regulations and law enforcement practices. This article provides some basic elements to identify conflicts of interest through potentially self-interested transactions in companies, analyzes measures to control conflicts of interest in potentially self-interested transactions, and proposes some solutions to improve the law on controlling conflicts of interest in potentially self-interested transactions in companies. Keywords: Conflict of interest, Potentially self-interested transactions, Control of self-interested transactions, Corporate governance.