Thực hiện giám sát xã hội đối với tài sản, thu nhập của cán bộ, công chức, viên chức kinh nghiệm quốc tế và đề xuất giải pháp cho việt nam

Tap chi Kinli tS - Ky thuat

THlTC HIEN GIAM SAT XA HOI DOI V d l TAI SAN, THU NHAP
CilA CAN BO, CONG CHlTC, VIEN CUiTC: KINH NGHIEM
QUOC TE VA DE XUAT GIAI PHAP CHO VIET NAM
Pham Nguyen Nggc Anh", Nguyen Minh Tuan"

TOM TAT
Gidm sdt xd hdi ddi vdi tdi sdn, thu nhap ciia cdn bo, cdng chuc, vien chicc trong bo may nhd
nu&c la mot gidi phdp quan trong nhdm trong sach hoa, Him chinh hda doi ngu "cdng bdc " ciia nh
ddn, xdy dung nhd nuac phdp quyin xd hoi chii nghia thuc su cHa ddn, do ddn vd vi ddn. Trong bdi
cdnh todn Ddng, todn ddn dang quyet Hit thuc hiin cdc nghl quyet vi xdy dung Ddng, phdng chdng
tham nhiing thi mot trong nhimg vdn de dat len hdng ddu do la ldm thi nao de thuc hiin gidm sdt
xd hoi ddi vdi tdi sdn, thu nhap ciia cim ho, cdng chirc, vien chirc? Bdi viit ndy, trin ca s&phdn tic
quan niem gidm sdt xd hoi ddi vdl tdi sdn, thu nhap cua cdn bd cdng chicc, vien chuc, nghiin cuu
kinh nghiem qudc te vi gidm sdt, kiim soat thu nhap cua ngudi cd chuc VM, quyin hgn trong bo mdy
nhd nude tic do de xudt mot sd gidi phdp dp dung d Viet Nam trong diiu kien kinh ti thi trudng dinh
hu&ng xd hoi chd nghia hiin nay.
Tir kh6a: gidm sdt xa hoi, tdi sdn, thu nhap, cdn bo, cdng chirc, vien chicc, phdng chdng tham
SOCIAL MONITORING FOR ASSETS, INCOME OF CADRES, CIVIL
SERVANTS, OFFICIALS: EXPERIENCE AND SOME SOLUTIONS
ABSTRACT

Social monitoring for assets, income of cadres, civil servants and officials in the state apparat
is an Important solution to clean and Integrit}' of the "public team " of the people, building house
Social law of the real people of the people, by the people and for the people. In the context of the
whole Party, the whole people are drastically implementing resolutions on Party building and anti
corruption, one of the top issues is how to implement social monitoring of assets, income of cadres,
civil servants and officials? This article, on the basis of analyzing the concept ofsocial supervision
assets and income of public officials and employees, smdylng international experiences in monitorin
and controlling incomes ofpeople with positions and rights term in the state apparatus from which

proposed some solutions applied in Viemam in the current socialist-oriented market economy
conditions.

Ke>'words: Social monitoring assets, income, officials, civil servants, officials, anti-corruptio
• TS. GV. Tncang Dgi hoc Ngd Quyin. Bo Qudc phdng. DT: 0985628289
"PGS.TS. GV. Tncang Dal hgc Kinh ti TP.HCM. DT: 0913717488


Thuc hien gidm sdtxa hgi...

l.DATVANDE
Co the noi: "tham nhiing la can benh hiem
ngheo gan lien voi mpi nha nuoc, bdi le chimg
nao con nha nuac thi con quyen lye, ma eon
quyen luc thi dl xuit hien nhimg nguai dung sai
quyen luc. Cupc diu tranh di loai bo nhOng nguai
su dung sai quyin lire ra khoi bp may nha nude
la cupc dau tranh lau dai, lien tuc, ben bi va kien
dinh eiia mpi nha nuoc, ching manh thi thinh,
chong yeu thi suy, ngoai ra khong co con duong
nao khac" (Ph^m Nguyin Ngpc Anh, 2013: 164).
Nhirng nam qua cong tac dau tranh phong,
ehong tham nhiing trong bp may nha nude dupe
dae biet chii trpng va dat duac nhiing ket qua
dang ghi nh^n gop phan xay dung Dang, xay
dimg dpi ngii can bp, eiing co long tin eiia nhan
dan vao sir nghiep ddi mai do Dang khdi xudng
va lanh dao.
Dai hpi XH ciia Dang khing dinh: "Dang va
Nha nude ta da the hien quyet tam chinh tri trong

cong tac phdng, chdng tham nhiing, lang phi. Nhan
thiic vi diu tranh phdng, ching tham nhiing, lang
phi dupe nang len trong cac cap uy, cac nganh, eac
cip, eac td chire trong he thdng chinh tri, trong can
bd, dang vien, cong chirc, vien chiic va nhan dan"
(Dang Cdng san Viet Nam, 2016:124).
Phuang hudng, nhiem vu thuc hien theo
quyit tiim cua Dang va Nha nude la: "Cac cap
iiy dang, truoc hit la ngudi dimg dau cap uy,
ehinh quyin, va toan bd he thing chinh tri phai
kien quyit phdng chdng tham nhiing... phai chii
dpng phdng ngira, khdng de xay ra tham nhung,
lang phi; xii ly kip thdi, nghiem minh cac hanh
vi tham nhung lang phi, bao che, dung tong tiep
tay cho tham nhiing... ngan can viec chdng tham
nhung, lang phi" (Dang Cpng san Viet Nam,
2016: 144). Trong do, thuc hien giam sat xa hdi
vi tai san, thu nhap ciia can bp, edng ehiic, vien
chirc trong bd may la mpt trong nhimg giai phap
quan trong hang dau.
2. QUAN NIEM VE GIAM SAT XA HOI TAI
SAN, THU NHAP CUA CAN Bp, CONG
CHUC, VIEN CHUC

Giam sat la viec chu the giam sat theo doi,
xem xet, danh gia boat dpng ciia ca quan, td
chire, ca nhan chiu sir giam sat trpng viec tuan
theo Hien phap va phap luat vi viec thyc hien
nhiem vu, quyen han ciia minh, xir ly theo tham
quyen hoac yeu cau, kien nghi co quan cd tham

quyen xu ly (Qude hdi, 2015). Nhu vay, muc
dich cua giam sat la xem xet viec lam ciia ddi
tuong bi giam sat cd dung vai nhimg quy djnh,
quy ehe, chuan mye da dat ra hay khdng; phat
hien nhiing khiem khuyet trong td chire va hoat
ddng ciia ddi tupng bi giam sat de cd nhiing kien
nghi va bien phap can thiep, khac phuc kip thdi
giiip boat ddng eiia ddi tupng di dung hudng.
Trong he thdng chinh tri nude ta hien nay cd hai
loai giam sat la gidm sdt mang tinh quyen lice
nhd nu&c dd la giam sat ciia Qudc hdi, Hdi ddng
Nhan dan, va gidm sdt xa hoi mang tinh quyen
luc nhdn ddn, dd la giam sat cua Mat tran Td
qudc Viet Nam, cac td chirc ehinh tri - xa hdi nghi nghiep, td chire kinh ti, phuang tien thdng
tin dai chung va eac ca nhan, edng ddng...
Nhu vay, giam sat xa hdi tai san, thu nhap
cua can bd, cdng chirc, vien chirc la hoat dpng
cua Mat tran Ti qudc Viet Nam, cac td chire kinh
ti - chinh tri - xa hpi - nghi nghiep, phuong tien
thdng tin dai chiing, mang xa hpi, cdng dan...
vi nhiing diu hieu thay ddi bat thudng dii vdi
tai san, thu nhap eiia ddi tuang bi giam sat dd la
can bd, cdng chire, vien chirc trong bd may nha
nude. Muc dich nhSm phat hiSn nhiing trucmg
hap loi dung chuc vu, quyen han de noic loi
ea nhan, lam giau bit chinh, tham nhiing, lang
phi... kiin nghi bien phap, giai phap khic phuc
kip then lam trpng sach bd may nha nude, thanh
Ipc dpi ngu can bd, cdng chirc, vien chirc trong
cac CO quan quyin lye ciia he thdng ehinh tri.

Vi vay, hoat dpng giam sat xa hdi tai san,
thu nhap cua can bp, cdng chire, vien chirc la
mpt hpat ddng cd y nghTa to Idn, la giai phap
quan trpng trong cdng tac phdng, chdng tham
nhung... gin phat hiin vdi thyc hien cdng bang
xa hdi, tiin tdi phat triin bin viing ve kinh te, xa


Tap chf Kinh td' - Ky thu^t
hdi, the che va mdi trudng. Nghien ciiu vl boat
ddng giam sat xa hgi tai san, thu nhap cua can
bd, cdng cbiic, vien chiic trong bg may nha nuoc
can phan biet ro chii the va ddi tugng cua giam
sat xa hdi tai san, thu nhap. Chii the giam sat xa
hdi do chinh la Mat tran Td qudc Viet Nam, cac
td chirc chinh tri - xa hdi, td chiic xa hdi - nghl
nghiep, td chirc kinh te, phuong ben thdng tin
dai chung, mang xa hdi, ca nhan cdng dan va
cdng ddng. Ddi tugng giam sat xa hdi tai san,
thu nhap ciia can bd, cdng chirc, vien chiic la ddi
ngu can bd, cdng chiic, vien chirc iam viec trong
bg may nha nude xa hgi chu nghTa vdi nhirng
dau hieu bat thudng ve thu nhap va tai san cua
ddi ngii nay. Viec giam sat xa bdi tai san, thu
nhap can dugc tuan thii theo cac quy dinh cua
phap luat va day la dieu kien tien quyet de tranh
nhung he luy cua viec lgi dung quyen ban, trach
nhiem, nghTa vu trong giam sat xa hdi ve tai san,
thu nhap ma phuc vu cho nhdm lgi ich hoac cac
muc dich chinh tri ca nhan, nhdm thanh vien bat

hgp phap nao dd. Ca chii the va ddi tugng giam
sat xa hdi tai san, thu nhap can nghiem tiic tuan
thu Hien phap, phap luat va cac quy djnh ciia
nha nude.

djch cd gia trj Idn... Ddi vdi nhimg ngudi cd
chiic vu, quydn han, ben canh nhimg bien phap
ap dung chung cho cdng dan, hg cdn phai ke
khai tai san, thu nhap va ban ke khai dd cd the
dugc cdng khai hoac dugc sir dung khi ngudi dd
cd d4u hieu tham nhiing hoac td chirc cac boat
dgng vdi nhung khoan chi phuc vu mgt sd muc
dich khac nhu bSu cu, tranh cu... Cac co quan
nha nude cung cd chirc nang va tham quyen
theo ddi, ki^m soat cac khoan thu nhap, chi tieu
ciia nhirng ngudi cd chiic vu, quyen ban khi xac
dinh cd tai san tang len bk thudng nham kip
thdi phat hien hanh vi tham nhung. Doi vdi cac
qudc gia cd he thdng quan ly thu nhap qudc dan
tdt nhu: Due, Anh, My, Nhat Ban, cac nude Bac
Au... (Chene, 2008 va Messick, 2006) thi khdng
dat nang vdn de giam sat thu nhap cua hau het
quan chiic, bdi thdng qua viec ke khai tai san,
thu nhap nhu cdng dan binh thudng vdi nghiep
vu quan ly va trinh do quan ly chuyen nghiep
da cd the phat hien nhimg dau hieu tham nhung.
Day chinh la ly do cac qudc gia nay thudng chi
ap dung cac bien phap bd sung de giam sat tai
san ciia cac chinh tri gia cao cap, thanh vien cua
nghj vien va chinh phii.

3. KINH NGHIEM QtOC TE VE GIAM SAT
XA HQI TAI SAN, THU NHAPCUANGlT^I
CO CHUC V U, QUYEN HAN TRONG BO
MAY NHA NU'dC
Thu nhdt, vi ddi tugng. phgm vi vd mirc
do gidm sdt xa hdi tdi sdn, thu nhap.
Theo Messick, Richald E. (2006); Chene,
Marie (2008); Nguyin Thj Hdi (2016), cac qudc
gia tren th6 gidi thuc hien viec giam sat thu
nhap, tai san ciia tat ca cdng dan chir khdng chi
rieng cua nhiing ngudi cd chirc vu, quyen han.
Tuy nhien, giam sat tai san, thu nhap ciia ngudi
cd chirc vu, quyen han dugc quy dinh chat che
hon so vdi giam sat thu nhap ciia cdng dan. Viec
giam sat thu nhap cdng dan thudng dugc thuc
hien thdng qua viec ke khai nop thue va quan ly
thud thu nhap ca nhan; ap dung cac bien phap
h^n chd su dung tidn mat va kiom soat cac giao

Thir hai, thuc hiin ki khai tdi sdn, thu
nhap. xdc djnh day du, thdng nhdt ndi dung
gidm sdt tdi sdn, thu nhap.
De nang cao hieu qua giam sat thu nhap
cua ngudi cd chirc vu, quyen ban, d§u tien cAn
quy dinh viec ke khai tai san. Vd vin dd nay, cd
qudc gia quy djnh rSt kbit khe bang each yeu
cau ngudi cd chirc vu. quydn ban ke khai con
sd chinh xac vk cac khoan thu nhap nhu: ti^n
luong, cac khoan phi, lgi nhuan tu ban hay cho

thue lai san, den bii bao hiem, trung xd sd, thira
ke. qua tang bang tidn,... va xac dinh, ke khai
rd ngudn gdc cua thu nhap dd. Thi du, theo quy
dinh ve ke khai tai san ciia Ailen, cdng chirc phai
cu the hda trong ban ke khai sd lugng hoac gia
tri quy ra tien ciia hk ky lgi ich nao hoac cac
khoan thudng tir nghe nghiep hay cdng viec
kinh doanh. Mgt vi du khac, d Anh, thanh vien


Thi/c hien gidm sdt xd hgi...

cua Ha vien phai cung cap chinh xac timg khoan
dugc thanh toan, bat kd Idn nhd tru khi khoan
tien dd cd dugc do thuc hien nhiem vu ciia mgt
nghi sT hoac thu nhap cd dugc tir dat va tai san phai ke khai neu thu nhap do Idn hon 10% so vdi
luong hien tai ciia mgt nghi sT (Ngan hang The
gidi, 2012). Ben canh dd, mgt sd qudc gia quy
dinh chi giam sat thu nhap thdng qua nhiing loai
tai san cd gia tri Idn tire la hg dat ra mgt ngudng
nhat dinh ddi vdi gia tri tai san phai ke khai,
nhu d Thai Lan, Trung Qudc,... (Ngan hang The
gidi, 2012). Mgt sd qudc gia yeu cau ke khai
thdng tin cu the hon ve nhirng lgi ich ma cdng
chiic nhan dugc tir cac ben thii ba, vi du nhu
chi phi di lai cho ngudi dd do ben thir ba chi
tra hoac nhirng lgi ich mang tinh thien y khac.
Thudng thi nhiing lgi ich do chi dugc yeu cau ke
khai khi phat sinh trong qua trinh thuc hien chiic
nang cdng vu cua cdng chirc, va chi khi den mgt

ngudng nhat dinh theo phap luat. CGng cd qudc
gia yeu cSu ke khai ve qua tang, coi dd cung la
mgt trong nhiing khoan thu nhap. Thi du, d Latvi-a, viec ke khai qua tang la bat bugc ddi vdi
mgi cong chirc; trong khi d Ba Lan thi viec nay
chi ap dung vdi nhiing cdng cbiic dugc bau d
dia phuong, cdn d Hungary thi chi ap dung vdi
cac thanh vien Nghj vien. Thanh vien Nghi vien
Anh phai ke khai bit ky qua tang nao cd gia trj
Idn hon 1% so vdi luong cua minh. Thanh vien
Nghj vien Diic phai ke khai nhftng qua tang cd
gia trj b-en 5.000 EUR (Nguydn Thi Hdi, 2016).
Trong khi dd d Phap, thanh vien Nghi vien phai
ke khai hk ky qua tang nao, b4t ke gia tri ciia nd
la bao nhieu.
Ngoai ra, nhidu qudc gia cdn yeu cku ke khai
ca cac khoan chi tieu, nhit la cac khoan chi tieu
cd gia bi Idn, cac lgi ich phi vat chit. Viec giam
sat cac khoan chi tieu thdng thudng dugc thuc
hien qua theo ddi giao djch ciia cac td chiic tin
dung va qua he thdng dang ky quyen sd huu tai
san. Giam sat chi tieu ddng vai trd dac biet quan
trgng frong trudng hgp viec chi tieu cua cdng
chiic khdng can xirng so vdi thu nhap chinh thirc

ma hg nhan dugc. Viec ke khai ngudn gdc cac
khoan thu nhap ngoai luong cung dugc nhieu
qudc gia thuc hien, ke cac cac Igi ich phi vat
chat nhu hiia hen ve viec lam cua va, chdng, con
cai cua ngudi cd chuc vu, quyen ban...
Trong nhung nam gan day, Trung Qudc

ndi len nhu la mgt qudc gia phdng chdng tham
nhung manh me. Nhieu quan tham dugc dua ra
anh sang vdi nhieu miic do tham nhiing khac
nhau. Giai phap quan trgng hang dau cua hg
chinh la ke khai tai san, thu nhap va cac khoan
dau tu ciia can bd cdng quyen tir trung uong den
cac dia phuong. Theo do, viec ke khai tai san
dugc luat hda nam 2006 va nam 2010, Trung
Qudc da dua ra quy djnh ve chdng tham nhiing,
yeu ciu can bd chinh quyen phai ke khai thu
nhap, tai san va cac khoan dau tu, ai khdng cung
cip thdng tin se bj sa thai hoac ky luat. Viec ke
khai dugc ap dung vdi cac quan chiic tir cap
trung tdi cip cao va ca cac giam doc dieu hanh
ciia cac doanh nghiep nha nude. Sau khi cac bao
cao ke khai tai san dugc quan chiic nop len, cac
CO quan giam sat ky luat se lua chgn nglu nhien
cac ban bao cao dd kiem tra. Bat cii ai bj phat
hien gian ddi se bj khda tai khoan. Viec kiem tra
bao cao ke khai tai san d Trung Qudc dugc thuc
hien rit nghiem, vi du nhu chi can ke thieu dien
tich san nha Im-, ngudi do cung phai viet bao
cao bd sung (Ngan hang The gidi, 2012). Chinh
vi lam tdt cdng tac ke khai tai san, thu nhap nen
hoat ddng giam sat dat dugc nhieu kdt qua, dieu
nay cho thiy quydt tam diy liii tham nhung cua
Trung Qudc va la bai hgc Idn cho Viet Nam
trong giam sat thu nhap, tai san ciia can bd, cdng
cbiic, vien chuc trong cong cugc phdng chdng
tham nhung hien nay.

Thir ba, cdng khai minh bgch tdi sdn, thu
nhap cita cdng chuc, vien chirc la mgt trong
nhiing dieu kien di ddm bdo gidm sdt xd hgi dgt
hiiu qud
Kinh nghiem qudc ta chi ra ring, ca nhan
nao mudn tranh cir, img cu vao mgt vi tri nao do
trong bd may nha nude thi dilu ki?n tien quyet


Tap chi Kinh t£ - Ky thuat
la hg phai cdng khai tai san, thu nhap cua mmh.
Vdi mgt diem xuat phat cu the, rd rang cdng vdi
viec dinh ky bat huge ke khai thu nhap chac chan
la mgt bien phap phdng chdng tham nhiing hiiu
bieu. Viec cdng khai tai san, thu nhap la dii Heu
thdng tin quan trgng de cdng dan, cac td cbiic
doan the giam sat lien quan den hanh vi tham
nhung hay khdng tham nhiing ciia cdng chiic,
vien chirc trudc, trong va sau khi dam nhiem
mgt vi tri nao dd trong bd may nha nude.
Nhu vay, viec thdng tin cdng khai tai san,
thu nhap cho phep cac td chiic kinh te - xa hdi,
ca nhan, cdng ddng dugc tham gia giam sat
mgt each dl dang. Trong mgt sd trudng hgp,
CO quan quan ly cdng khai tai san, thu nhap cd
the trdng cay vao su san sang va nang luc cua
cac td chiic phi Chinh phii, gidi truyen thdng,
hay ca hai, de tien hanh cac boat ddng kiem
tra miic sdng ma ngudn luc va nang lire cua co

quan khdng cho phep. Da cd nhieu tranh luan
d mgt sd nude ve viec cho cdng chiing tiep
can thdng tin ke khai ve tai san, thu nh^p hay
nhung phien toai eiia cac cdng chiic ve quyen
rieng tu. Vi vay, he thdng cdng khai tai chinh
hieu qua ddi mat vdi van de phai can ddi giiia
mgt ben la cho phep cdng chiing giam sat nham
t^o dieu kien phdng chdng tham nhung va mgt
ben la bao v? quyen rieng tu ciia nhiing ngudi
phai ke khai tai san. Trong nhieu trudng hgp,
nhtmg lo ngai ve su xam pham quyen rieng tu
ciing gan lien vdi lo ngai cua cac cdng chirc ve
an toan ciia ca nhan. Vay nen, nhieu qudc gia
tren the gidi ben canh viec minh bach hda tai
san, thu nhap ciia can bg, cdng chiic, \ ien chiic
cdn ban hanh luat ve an ninh mang, luat vl bi
mat thdng tin ca nhan. Nhd cdng khai thdng tin
ma ban che dugc nhiing ke hd de cdng chiic
lam dung cdng quyen va do dd trudc het la ngan
ngira tham nhiing gdp phan minh bach hda boat
ddng cua bg may nha nude va dgi ngu cdng chirc
trong bd may nha nude.
Nhirng kinh nghi?m ndi tren gdm ca giam
sat nha nude va giam sat xa hgi ddi vdi tai san.

thu nhap cua cdng, vien chiic trong bd may nha
nude d mgt sd nude tren thi gidi tieu bieu trong
phdng chdng tham nhiing cd hieu qua. Nhiing
kinh nghiem nay cin dugc hgc tap va trien khai
phii hgp vdi khudn khd phap ly Viet Nam.

4. DE XUAT MQT S6 GIAI PHAP THV"C
HIEN GIAM SAT XA H Q I TAI SAN, THU
NHAP CilA CAN BO, CONG CHlTC, VIEN
CHirC TRONG DIEU IGEN HIEN NAY 6
NirOfC TA
Nhu da trinh bay giam sat xa hgi la mgt
boat ddng cd vi tri vai trd to Idn trong viec hien
thuc hda dudng Idi chinh sach phat trien cua
mdi qudc gia. Thdi gian qua d Viet Nam da thuc
hien nhieu giai phap cd tinh ddng bg, quan trgng
de giam sat tai san, thu nhap cua can bd, cdng
chiic, vien chiic, tit cac van ban quy pham phap
luat den td chiic thuc hien. Cd the khai quat mdt
sd giai phap dd la: (1) Dua ngi dung giam sat
tai san thu nhap vao Nghi quyet sd 04-NQ/TW
ciia Ban Chap hanh Trung uong Dang (khda
XII) ve tang cudng xay dung, chinh ddn Dang;
Bd Chinh tri ban hanh Quy djnh sd 85-QD/TW
ngay 23/5/2017 ve kiem tra, giam sat viec ke
khai tai san ciia can bd thugc dien Bd Chinh tri.
Ban Bi thu quan ly, the hien tinh thin neu gucmg
va yeu cau neu guong ddi vdi can bd cip cao
trong cdng tac ke khai va kiem tra, giam sat vi^c
ke khai tai san. (2) Tren co sd dd, thilt lap khudn
khd phap ly phii hgp de kilm soat tai san cua
ngudi cd chirc vu, quyin ban. Luat phdng chdng
tham nhiing dugc Qudc hdi thdng qua ngay
20/11/2018 va cd hieu luc tir ngay 01/7/2019 la
minh chimg cu thi dl thuc hien giai phap nay;
(3) Thiet lap quy dinh rieng cho timg loai ddi

tugng; trong dd, dac biet chu trgng ngudi cd
chirc vu, quyin han. (4) Quy djnh thim quyin
ciia CO quan nha nude trong viec xac minh ban
ke khai thu nhap ciia ngudi cd chiic vu, quyin
han, theo djnh ky hoac dot xuit. (5) Hoan thi^n
he thdng phap luat hinh su, hanh chinh, can bg,
cdng chirc va dan su dl bao dam xir ly dugc
ngudi cd chiJc vu, quyin ban, cd hanh vi ke khai


Tht/c hien gidm satxd hdi..
gian ddi va thu hdi dugc tai san khdng chiing
minh dugc ngudn gdc hgp phap cung nhu cd
CO che xu ly binh su ddi vdi hanh vi lam giau
bit hgp phap. (6) Xay dung ca sd dii lieu tich
hgp thdng tin ve tai san, thu nhap ciia ngucri cd
chiic vu, quyen bain. Nghien ciiu xay dung co sd
da lieu ve tai san, thu nhap ciia ngudi cd chirc
vu, quyen ban tir khi dugc biu cii, tuyen dung,
bd nhiem den 5 nam sau khi ngudi cd chirc vu,
quyen han nghi huu; (7) Kiem tra, giam sat tu
phia cac td chiic xa hdi va ngudi dan. Md rdng
thu thap thdng tin ve tai san, thu nhap cua ngudi
cd chiic vu, quyen ban, thdng qua phan anh, td
cao ciia ngudi dan. Mac dii cac giai phap dugc
thuc hien ddng bd, budc dau cd hieu qua trong
viec giam sat tai san, thu nhap cua can bd, cdng
chiic, vien chirc tuy nhien trong hai loai giam
sat do la giam sat mang tinh quyen luc ciia nha
nude va giam sat xa hdi thi giam sat xa hgi can

phai nghien cuu va thuc hien sau hon ca ve ly
luan va thuc tien.
Tren co sd nghien ciiu nhiing kinh nghiem
qudc tl, dl hoat dgng giam sat xa hgi ddi vdi tai
san, thu nhap cua can bg, cdng chiic, vien chiic
trong dilu kien kinh te thi trudng dinh hudng xa
hgi chii nghTa phat huy vai trd, dat hieu qua cao
gdp phin thuc hien phdng chdng tham nhiing,
tac gia dl xuit mgt sd giai phap sau:
Mgt Id, cdc td chirc, ca quan, dan vi, cd
nhdn trong bg mdy nhd nuac thuc hiin nghiim
tuc quy dinh vi ke khai tdi sdn
Phap luat nude ta da cd nhiing quy dinh cu
tbi vl viec ke khai tai san, thu nhap cua can
bg, cdng chirc, vien chifc nhu: Dilu 44 Lugt
Phdng, chdng tham nhiing nam 2005; Lugt
sira ddi, bd sung mot sd diiu cua Lugt phdng,
chong tham nhiing nam 2012; muc 6 (gom 4
tiiu muc), chucmg II, Lugt phdng chdng tham
nhung 2018, quy djnh vl kilm scat tai san, thu
nhap cua ngudi cd chirc vu, quyin ban bong co
quan, td chirc, don vj; Nghi dinh sd 78-ND/CP,
ngay 17/7/2013 ciia Chinh phu vl minh bach tai
san, thu nhap cOng xac dinh 9 nhdm ddi brgng

cd nguy co tham nhiing cao nhit, cd nghTa vu
thuc hien ke khai tai san, thu nhap. Tuy nhien,
viec thuc bien Lugt Phdng, chdng tham nhiing
va Nghi dinh sd 78-ND/CP dl phdng ngira tham
nhung theo "kenh" nay chua dat hieu qua nhu

mong mudn. Bien phap nay ve ban chit nd thugc
giam sat nha nude ma chua dugc su hd trg tich
cue tir phia giam sat xa hgi. Nguyen nhan da
dugc Nghi quyet Trung uong 4 khda XII chi ro,
viec ke khai tai san, thu nhap cua can bd, cdng
chiic cdn hinh thiic. Vi vay, thuc hien ke khai tai
san, thu nhap ciia can bd, cdng chiic, vien chiic
trong thdi gian tdi can tap trung giai quyet cac
van de cu the dd la:
Nghien ciiu kinh nghiem ciia the gidi,
vdi su phat trien manh me cua cdng nghe dac
biet la cdng nghe thdng tin va mang intemet cd
the trien khai du an kiem soat toan bd thu nhap
ciia nhan dan, tien tdi thuc hien viec thanh toan
khdng dimg tiln mat. Day cd the coi la bien
phap quan trgng va co ban nhat nham kiem soat
dugc thu nhap ciia ngudi cd chirc vu, quyen ban.
Bien phap nay khdng chi giiip phat hien nhung
biln dgng dang ngd ve tai san, thu nhap ciia ban
than ngudi cd chiic vu, quyen ban ma cdn cua
ngudi than cua hg.
Nghien ciiu thu hep ddi tugng bat huge
ke khai tai san, thu nhap. Thuc te cho thiy, theo
quy djnh ciia phap luat ve ddi tugng ke khai tai
san, thu nhap d nude ta hien nay qua rdng, trong
khi kha nang va dieu kien de kilm tra, giam
sat, xac minh toan bd ban ke khai thu nhap, tai
san dd cdn nhilu ban che, chua cho phep thuc
hien mgt each triet dl. Theo tac gia, doi tugng
ke khai tai san, thu nhap nen dua vao cap bac,

vi tri dl thgc hien. NghTa la, tap trung vao cac
cdng chiic cao cip cd nhieu quyen lire, cd nguy
CO tham nhung Idn. Theo dd, ngudi cd chirc vu
cang cao thi cang bj kilm soat chat che. Ap dung
phuong an nay se cd dilu kien tap trung nguon
luc dl bao dam hoat ddng kiem soat thu nhap
cua ngudi cd chiic vu, quyen ban di vao thuc
chat, hieu qua.


Tap cbl K i n h t e - Ky t h u a t
Ddi vdi ngudi ke khai tai san la can bd,
dang vien, cdng chirc, vien chiic nhat la ngudi
dimg dau can thdng nhat nhan thiic, hanh ddng,
phat huy tinh tu giac, trung thuc va y thirc trach
nhiem cao trong ke khai tai san, thu nhap; phai
ke khai trung thuc, day dii, ro rang, dung thdi
ban. Cd cac che tai nghiem khac, dii manh ddi
vdi cac can bd, cdng chirc, vien chiic thuc hien
khdng diing, xem nhe, hinh thirc, thieu tmng
thuc trong ke khai tai san, thu nhap.
Cap iiy, CO quan, td chirc, don vj va ngudi
diing dau can phat huy vai trd trach nhiem trong
viec td chirc thuc hien quy dinh ciia Dang, Nha
nude ve ke khai va kiem soat viec ke khai tai
san; lanh dao chat che viec kiem tra, xac minh
tai san theo phan cap quan ly can bg, dang vien,
cdng chiic, vien chiic, cd ke hoach tu kiem tra,
giam sat viec thuc hien quy djnh cua Dang, Nba
nude ve viec ke khai va kiem soat viec ke khai

tai san. Cac cap iiy, co quan kiem tra Dang, co
quan Thanh tra thudng xuyen kiem tra, giam sat,
thanh tra viec thuc hien cac quy djnh ciia Dang,
Nha nude ve vice ke khai va kiem soat viec ke
khai tai san, thu nhap; xir ly nghiem minh nhimg
CO quan, td chiic, don vj, ca nhan cham td chirc
ke khai, khdng ke khai, ke khai khdng trung
thuc... Mat tran Td qudc va cac td chiic thanh
vien tang cudng giam sat va phat huy vai trd cua
nhan dan trong giam sat viec thuc hien cac quy
djnh cua Dang, Nba nude ve viec ke khai tai san,
thu nhap ciia can bg, cdng chirc.
Hai la, phdt huy vai trd bdo chi, phuang
tiin truyen thdng trong hogt ddng gidm sdt .xd
hdi, tdi sdn, thu nhgp cua cdn bg, cong chuc,
viin chuc
Ciing vdi su phat trien kinh tl - xa hdi ciia
dat nude trong ban 30 nam thuc bien su nghiep
ddi mdi tren co sd xay dung nha nude phap
quyen, phat huy quyen lam chii ciia nhan dan
nhin tir phuong dien td chiic, quan ly xa hdi tbi
nhan dan da dugc trao quyen giam sat boat ddng
ciia cac co quan cdng quyen, cdng chiic, vien
chiic CO quan hanh chinh nha nude, tir dd kiem
soat, ban che viec lam dung quyen luc. Trong dd
bao chi, phuang tien truyen thdng each mang la
bd phan tien phong trong cdng tac giam sat xa
hgi ndi chung va giam sat tai san. thu nhap ciia
can bg, cdng chirc. \ien chirc ndi rieng.
Ve nguyen lac. hoat ddng giam sal ciia

bao chi, phuong lien truyin thdng la theo ddi
viec can bd, cdng chiic, vien chiic thuc hien cac
quy dinh, dieu khoan phap luat yeu cau ciing
nhu viec hoan thanh nhiem vu tir chiic trach ma
chinh quyen, co quan, dem vi, doan the,... da
giao. Tren pham vi rdng hon, boat ddng giam
sat ciia bao chi, phuong lien truyen thdng dugc
the hien qua viec tham gia theo ddi qua trinh
thuc hien cac chii truang cua Dang, chinh sach,
phap luat cua Nha nude de phat bien van de,
hien tugng tich cue can dugc khuyen khich,
bieu duong, nhan rgng,... ddng thdi phat hien
van de, hien tugng cd the anh hudng tieu cue,
lam suy giam hieu qua xa hdi cua chu truang,
chinh sach dd; thdng qua nhiing boat ddng nay,
bao chi gdp phan giup chii truong, chinh sach
ngay cang hoan thien trong thuc tien xa hdi, dap
ling nhu cau chinh dang va tao su ddng thu^n
trong nhan dan de ngay cang phuc vu tdt hon
nhung van de qudc ke, dan sinh.
Thuc te cac nam qua cho thay tir vai trd
giam sat xa hdi ndi chung va giam sat tai san
thu nhap cua can bd, cdng chiic ndi rieng, bao
chi, phuang tien truyen thdng da gdp phan dua
ra trudc anh sang cdng ly nhieu vu viec tieu c\rc,
thu but sir chii y va nhan dugc su ddng tinh ciia
du luan. Trong thdi gian tdi, de phat huy vai trd
giam sat ciia bao chi, phuong tien truyen thdng
thi mdi co quan bao chi, mdi ngudi lam bao can

tang cudng bdi dudng nghiep vu chuyen mdn de
khdng nhiing can am hieu sau sac, cd kha nang
nam bat van de, ITnh vuc, su kien, bien tugng
ma tac pham bao chi de cap de cd y kiln khach
quan, xac dang, thuyet phuc... ma cdn cin giam
sat ca boat ddng nghe nghiep ciia minh. Dgi ngu
nha bao cin khdng ngimg ren luyen ban ITnh,
dao dire, dung cam, dam di, dam viet, dam chiu
trach nhiem trudc nhiing trang bao phan anh tieu
cue nhat la nhiing bai viet lien quan d i n tai san,
thu nhap ciia can bg cdng chiic. Mdi mgt nha
bao phai la mgt chien sT tien phong tren mat tran
phdng chdng tham nhiing, phai thuc su "mit
sang, long trong, biit sic".
Ba la, ndng cao vai trd ciia Mat trdn Td
quoc cdc cdp vd cdc dodn the chinh trj - xd hdi
trong gidm sdt, phdn biin .xd hgi ndi chung va
gidm sdt tdi sdn, thu nhap cua cdn bd cdng chuc,
viin chirc ndi riing
Giam sat va phan bien \ a hdi la mdt trong


Thdc hien gidm sdtxd hgi...

nhurig chirc nang quan h-png ciia Mat tran Td
Qudc Viet Nam va cae doan thi chinh tri - xa
hdi, thyc Men theo Quyit dinh 217 va Quyit
dinh 218 ciia Bd Chinh tri. Mac dii la mdt hoat
ddng mdi, mdt ITnh vyc cdng tac chua cd nhieu
kinh nghiem nhung trong nhimg nam qua. Mat

tran Td qudc cac cap va cae doan the chinh tri
- xa hdi trong tinh da trien khai thyc hien vai
trd giam sat va phan bien xa hdi, phat huy dan
chu trong edng tac tham gia xay dung Dang,
xay dyng chinh quyen trong saeh vtrag manh.
Theo dd, sau 3 niim thuc hien Quyet dinh 217
va Quyet dinh 218 ciia Bp Chinh tri, d tat ea 63
tinh, thanh phd, hau het cac huyen va cac xa da
trien khai hoat ddng giam sat theo nhu cau eiia
dia phuang, cd sy phdi hop chat ehe vdi cap uy
va chinh quyen cac cap; cap tinh, thanh phd da
td chirc 721 cupc giam sat; ciip huyen td chirc
6.404 eude; cip xa ti chirc 49.564 cupc (Trin
Thanh Min, 2018). Trong cac cude giam sat nay
da cd nhiiu trudng hap can bd cdng chirc bi phat
hien ed diu hieu tham nhiing va dupe dua ra
anh sang. De thdi gian tdi vai trd eua Mat tran
Td quic cac cip va cac doan the chinh tri - xii
hpi phat huy han nira trong giam sat xa hdi tai
san thu nhap ciia can bd cdng chirc cin tap trung
mdt sd bien phap sau:
Bd sung, hoan thien he thing cac quy
dinh, hanh lang phap ly lien quan, cu the la ban
hanh Quy chi tiip thu y kiin cua Mat trjn To
qudc, cac doan thi chinh tri - xa hpi; Quy che
tiip xiic, ddi thoai cua ngudi dirng diiu cap uy,
chinh quyin cac cip; Quy dinh ve viec giam sat
ciia eac td chirc chinh tri - xa hdi va nhan dan ddi
vdi viec tu duong, ren luyen dao dire ciia ngudi
diing diu, can bd chii chdt va can bp, dang vien

do Ban Dan van chu tri phdi hop vdi Mat tran Td
qudc soan thao;
Phat huy vai trd, frach nhiem ciia td chirc
dang cac cip vdi tu each vira la thanh vien cua
Mat tran vira la lye lupng lanh dao Mat tran, dac
biet la nhiem vu giam sat xa hdi ciia mat tran va
cac doan thi chinh tri - xa hpi.
Mat tran Td quic Viet Nam cac cap va
eac td chirc chinh trj - xa hdi hSng nam can chii
ddng xay dung ki hoach giam sat xa hdi, sau khi
thing nhit vdi ca quan, td chirc cd lien quan,
bao cao cip iiy dang ciing cip va td chirc thyc
hien nghiem tiic dat dupe hieu qua cao.

5. KET LUAN
Viec giam sat xa hdi ddi vdi viec td chirc
va thuc thi quyen luc nha nude da hinh thanh
va phat trien tir khi nha nude dan chu nhan dan
duac thiet lap cho den nay. He thdng giam sat
dd vdi nhieu hinh thirc, cdng cu va khdng ngimg
dupe ciing cd, hoan thien nham tao dieu kien
de nhan dan cd kha nang giam sat mdt each cd
hieu qua, khoa hoe ddi vdi viec td chirc va thyc
thi quyen Iyc nha nude. Ket hpp giam sat eiia
Qude hpi vdi sy tham gia giam sat ciia Mat tran
Td qudc, cac td chirc chinh tri - xa hpi - nghe
nghiep nham muc dich nang cao chat lupng hoat
ddng cua Qudc hpi va giam sat, phat hien, kien
nghj xu ly nhiing sai pham.

TAI LIEU THAM KHAO
1. Chene, Marie. 2008. "African Experience
of Asset Declarations". U4 Helpdesk,
Transparency international, Bergen, http;//
www.u4.no/ helpdesk/helpdesk/query.cfm?id.
Truy cap ngay 11/12/2018.
2. Dang Cdng san Viet Nam. 2016. Van kifn
Dgi hdi dgi bieu loan quoc Idn thii XII. Ha Ndi:
Van phdng Trung uong Dang.
3. Messick, Richald E. 2006. Practical
Advice on Establishing and Administering
an Income and Assets Disclosure Program.
Washington, D.C., U.S: World Bank.
4. Ngan hang Thi gidi. 2012. Viec cdng, lgi
ich tic: bdo ddm trdch nhiem gidi trinh thong q
cong khai tdi sdn, thu nhgp. Washington, D.C.,
U.S: World Bank.
5. Nguyen Thi Hdi. 2016. "Kinh nghiem
phdng, chdng tham nhiing cua mdt sd nude tren
thi gidi". Tgp chi Nhd nuac vd Phdp lugt, si 7,
tr 44-49.
6. Pham Nguyin Ngpc Anh. 2013. Bdn ve
gidi phdp phdng, chdng tham nhiing or Viet Na
hien nay. Ha Ndi: Nxb. Chinh tri Quic gia.
7. Qudc hdi nude Cpng hda Xa hdi Chii
nghia Viet Nam. 2015. Lugt Gidm sdt ciia Qudc
hgi vd Hgi ding Nhdn ddn. Ha Ndi: Van phdng
Chinh phii.
8. Trin Thanh Min. 2018. "Mat tran Td qudc
Viet Nam cac cip tang cucmg thyc hien giam

sat, phan bien \a hpi dap img yen ciu, nguyen
vpng eua cac ting Idp nhan dan". Tgp chi Cgng
sdn dien tic. sd 6.