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KINH TE QUOC DAN
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NANG CAO CHAT Ll/ONG NGUON NHAN LUC
TAI
HE• THONG KHO BAC
NHA NlTOC
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•

Chuyen nganh: KINH TE PHAT TRIEN

LUAN
VAN THAC
SI KINH TE
•
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W.
Ngudi hirdng din khoa hoc: PGS.TS PHAN TH| NHIEM

11 1 KOI, AIM 2013


LOI CAM DOAN
Toi xin cam doan day la cong trinh nghien cu’u doc lap cua toi. So lieu

duoc neu trong luan van la trung thirc va co trlch nguon. Ket qua nghien ctru
trong luan van la trung thirc va chira dirqc cong bo trong bat ky cong trinh

nghien cuu nao khac.

Vu Thi Quynh Chau


MUC
LUC
•
•
LO’I CAM DOAN
DANH MUC CHC VIET TAT
DANH MUC BANG, BlEU, SO DO
TOM TAT LUAN VAN
LO’I MO DAU.................................................................................................... 1
CHUONG 1: TONG QUAN NGHIEN CtTU VA KHUNG LY THUYET
DANH GIA CHAT LUONG NGUON NHAN IlJC HE THONG KHO BAC

NHA NUOC...................................................................................................... 4
1.1 Tong quan nghien cuu..................................................................................4
1.1.1 Nguon nhan lye.......................................................................................................... 4

1.1.2 Chat luong nguon nhan lire...................................................................................... 7
1.1.3 Cac tieu chi danh gia chat luong nguon nhan lire.................................................. 8

1.1.4 Cac nghien cuu nang cao chat luong nguon nhan lire tai he thong Kho bac .. 10
1.1.5 Ket luan.................................................................................................................... 11

1.2 Khung ly thuyet nghien cuu.......................................................................12
1.2.1 Cac yeu cau ve chat luong nguon nhan lire he thong KBNN............................ 12
1.2.2 Cac nhan to anh hudng toi chat luong nguon nhan lire he thong KBNN....... 18
1.2.3 Tieu chi danh gia chat luong nguon nhan lire he thong KBNN...................... 26

1.2.4 Sir can thiet nang cao chat luong nguon nhan lire.............................................. 27

1.2.5 Kinh nghiem nang cao chat luong nguon nhan lire cua mot so nude va bai hoc
doi vdi Viet Nam.............................................................................................................. 30

1.2.6 Bai hoc ddi vdi Viet Nam..................................................................................... 35

CHUONG 2: THUC TRANG CHAT LUONG NGUON NHAN LIC TAI HE
THONG KHO BAC NHA NUOC................................................................... 37
2.1 Tong quan ve he thong KBNN....................................................................37
2.1.1 Qua trinh hinh thanh va phat trien KBNN........................................................... 37

2.1.2 Co cau to chuc bo may KBNN..............................................................................39

2.1.3 Nguon nhan lire tai he thong KBNN.................................................................... 42


2.2 Thye trang chat lu’ong nguon nhan lire tai he thong KBNN...................... 44

2.3 Cac nhan to anh huong den chat luong nguon nhan lire...................................... 54
2.3.1 Nhan to tuyen dung nguon nhan lire tai he thong KBNN............................... 54

2.3.2 Thirc trang Dao tao boi duong nguon nhan lire tai he thong KBNN............... 56
2.3.3 Thirc trang su dung duy tri va nang cao chat luong nguon nhan lire tai he

thdng KBNN...................................................................................................................... 61

2.4. Danh gia chung ve chat luong nguon nhan luc........................................ 68
2.4.1 U’u diem.............................................................................

68

2.4.2 Han che..................................................................................................................... 69
2.4.3 Nguyen nhan cua han che...................................................................................... 71

CHLfONG 3: CAC GIAI PHAP CHU YEU NHAM NANG CAO CHAT
LUONG NGUON NHAN LUG HE THONG KHO BAC NHA NUOC......... 73
3.1 Dinh huong nang cao chat luong nguon nhan luc tai he thong KBNN..... 73
3.1.1 Dinh huong phat triSn KBNN den nam 2020 da dupe Thu tuong phe duyet. 73
3.1.2 Dinh huong nang cao chat luong nguon nhan luc he thong KBNN................ 74
3.1.3 Muc tieu nang cao chat luong nguon nhan lire tai he thong KBNN................ 76

3.2 Giai phap nang cao chat luong tai lie thong KBNN..................................77
3.2.1 Hoan thien co che, chinh sach lien quan den thu hut nguon nhan luc co chat

luong cao............................................................................................................................ 77
3.2.2 Kien toan to chuc bo may KBNN tinh gon, hien dai, hoat dong co hieu luc

hieu qua............................................................................................................................... 86

3.3 Kien nghi.................................................................................................. 87
3.3.1 Kien nghi Chinh phu............................................................................................. 87
3.3.2 Kien nghi Bo Noi vu............................................................................................. 88
3.3.3 Kien nghi Bo Tai chinh.........................................................................................89

KET LU AN..................................................................................................... 90
DANH MUC TAI LIEU THAM KHAO......................................................... 91


DANH MUC CAC CHET VIET TAT

KBNN

Kho bac Nha nude

CBCC

Can bo cong chuc

NNL

Nguon nhan lye


DANH MUC BANG, BIEU, SO DO
Danh muc bang:
Bang 2.1: Thong ke so luong doi ngu CBCC he thong KBNN giai doan 2008 - 2011 ...43
Bang 2.2: Thong ke thirc trang trinh do chuyen mon doi ngu CBCC he thong

KBNN................................................................................................................................. 45
Bang 2.3: Thong ke thirc trang ngach cong chuc, vien chuc h$ thong KBNN....... 48
Bang 2.4 : Thong ke chat luong doi ngu CBCC he thong KBNN theo trinh do van

bang giai doan 2008 - 2011............................................................................................. 49
Bang 2.5: Thong ke thirc trang trinh do ngoai ngir doi ngu CBCC he thong KBNN

(Tinh den ngay 12/2011).................................................................................................. 51
Bang 2.6: Thong ke thirc trang trinh do tin hoc doi ngu CBCC he thong KBNN .... 53
Bang 2.7: Bang tong hop danh gia ve chat luong CBCC cua mot so........................ 54

don vi giao dich vdi he thong KBNN............................................................................. 54

Bang so 2.8 : So luong cong chuc duoc He thong KBNN tuyen dung giai doan
2006-201 1.......................................................................................................................... 55

Bang so 2.9: Tong hop so luong cong chuc KBNN He thong KBNN dupe cir di dao
tao boi duong giai doan 2007-2011 ............................................................................... 59

Bang 2.10: Bang tong hop danh gia noi dung va nhung van de kho khan................ 60

cua CBCC khi tham gia cac lop nghiep vu nam 2011.................................................. 60

Bang 2.11: Bang tdng hop danh gia muc do phat trien ky nang nghiep vu cua CBCC
sau khi tham gia cac lop nghiep vu................................................................................ 61
Bang so 2.12: Tong hop so luong cong chuc He thong KBNN luan chuyen, dieu
dong va luan phien cong viec giai doan 2007-2011......................................................63

Danh muc bang, so’ do, hinh
Bieu 2.1 : Thong ke so luong doi ngu CBCC he thong KBNN....................................... 43

giai doan 2008 - 2011......................................................................................................... 43
Bieu 2.2: Co cau nguon nhan lire he thong KBNN..........................................................44

Bieu 2.3 : Co cau nguon nhan lire theo gioi tinh cua he thong Kho bac nam 2011........ 44


Bieu do 2.4 Trinh do chuyen mon cua cong chuc lanh dao.............................................. 46
Bieu do 2.5 Trinh do chuyen mon cua cong chuc hoach dinh chinh sach.......................46
Bieu do 2.6 Trinh do chuyen mon cua cong chuc thuc thi chinh sach............................ 46

Bieu do 2.5: Thong ke chat luong doi ngu CBCC he thong KBNNtheo trinh do van
bang giai doan 2008 - 2011 ................................................................................................ 50

Hinh 2.1: Mo hinh to chuc bo may he thong KBNN...................................................41

So do 4.1. Mo hinh tuyen dung nhan lire KBNN......................................................... 79


JI

II
TRUONG dai
kinh te quoc dan
■ hoc
■
--------- a^>------------------

vu THI QUYNH CHAU

NANG CAO CHAT LUONG
NGUON NHAN LUt
•
•
TAI
HE• THONG KHO BAC
NHA NUOC
•
•

Chuyen nganh: KINH TE PHAT TRIEN

TOM TAT LUAN
VAN THAC
SI
•
•

K

Au

NZ

HA XOI. XAM 2013
•

7

1

CH L ONG 1
TONG QUAN NGHIEN CU U VA KHUNG LY THUYET

DANH GIA CHAT LUONG NGUON NHAN IK HE THONG
•

•

•

KHO BAC NHA NU OC

1.1 Tong quan nghien cuu

1.1.1 Nguon nhiin luc
1.1.1.1 Nhan lire
Theo Giao trinh Quan tri nhan luc, Dai hoc Kinh te quoc dan nam 2004 do

ThS. Nguyen Van Diem va PGS.TS Nguyen Ngoc Quan chu bien thi :

"Nhan luc duoc hieu la nguon luc cua moi con ngudi ma nguon luc nay gom
the lire va tri luc”. The luc chi sue khde than the; tri luc chi str suy nghi, str hieu

biet, sir tiep thu kien thuc, kha nang, hanh vi ung xu, gia tri dao due, long tin cua
moi con ngudi.
1.1.1.2 Nguon nhan lye

Nguon nhan lire dupe nhin nhan tir nhieu goc do va pham vi khac nhau. Tren

goc do toan bo nen kinh te, ve co ban, quan niem cua cac nude va to chuc quoc te
ve nguon nhan lire tuong doi thong nhat vdi nhau ve ban chat, noi dung va cac gidi

han xac dinh nguon nhan lire. Hien nay co nhieu quan diem khac nhau ve nguon
nhan luc.
Nhu vay nguon nhan lire cua mot to chuc, mot co quan quan ly Nha nude la

tap the cong chuc bao gom so luong, chat luong, nang lire hien co va tiem nang cua

to chuc, phu hop va dap ung yeu cau cua chien luoc phat trien to chuc do trong mot
tarn luc cua moi cong chuc co the dap ung duoc yeu cau, nhiem vu ciia to chuc.
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x

1.1.2 Chat luong nguon nhan luc
Chat luong nguon nhan luc doi ngu cong chuc la tap hop cac yeu to ve trinh
do chuyen mon, nghiep vu, cac ky nang, kinh nghiem trong quan ly, thai do chinh tri,

dao due, loi song, tinh trang sue khoe cua moi cong chuc nham thuc thi nhiem vu
cong vu cua mot co quan. don vi do Nha nude giao.


11

1.1.3 Cac tieu chi danh gia chat luvng nguon nhan lye
1.1.3.1 Theo luan van Thac sy kinh te, Dai hoc Kinh te quoc dan: “Nang cao
chat lunng ngudn nhan luc he thdng KBNN Viet Nam” tnc gia Ln Van Khoa
nam 2008. Tac gia da dua ra cac tieu chi nhom tieu chi danh gia chat luong

nguon nhan luc:

-

Nhom tieu chi danh gia nang luc trinh do cua can bo cong chuc

-

Nhom tieu chi danh gia ve kha nang nhan thuc va thich ung voi su thay doi

cong viec cua cong chuc

-

Nhom tieu chi danh gia nang luc thuc thi nhiem vu cua doi ngu cong chuc

hanh chinh nha nuoc

-

Cac tieu chi khac phan anh chat luong cua doi ngu cong chuc hanh chinh Nha
nuoc

1.1.3.2 Theo De an nghien cun dng dung, KBNN Thua Thien Hug “Xay dirng
dinh mnc cdng viec cho tung vi tri cdng tnc va xny dnng co cau lao dong chuan
cho cnc do'n vi thuoc KBNN Thaa Thien Hue”. Tac gia da dua ra 3 tieu chi chinh:
- Nhung tieu chi danh gia trinh do, nang luc nghiep vu chuyen mon.
- Nhung tieu chi danh gia pham chat chinh tri, dao duc loi song cua cong chuc
hanh chinh nha nuoc.

-Nhom tieu chi thu ba danh gia the chat cua cong chuc

1.1.4 Can nnhuin ncn nayn caa chht tuonn nniidn nhhn lun tai hh thhnn Kin bac
1.1.4.1 De tai nghien cuu khoa hoc "Mot so giai phap tuyen chon, dao tao, nang
r

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cao chat luong can bo tin hoc va khuyen khich su dung nhan tai trong cong tac tin

hoc KBNN cap tinh ” cua tac gia Tran Thanh Hai- KBNN Da Nang nam 2010.

Tac gia da nghien cuu ve linh vuc tuyen chon, dao tao va cac chinh sach, che
do nham thuc day nang cao chat luong doi ngu can bo tin hoc cac KBNN dia

phuong. Diem dac biet cua de tai nay la cac giai phap khuyen khich su dung nhan
tai trong cong tac tin hoc KBNN

1.1.4.2 De an nghien cuu ung dung, KBNN Thua Thien Hue "Xay dung dinh muc
cong viec cho tung vi tri cong tac va xay dung co cau lao dong chuan cho cac don

vi thuoc KBNN Thua Thien Hue” cua Thac sy Nguyen Thanh Cai nam. 2011.

Voi muc dich nang cao chat luong nguon nhan luc, tac gia da nghien cuu sau

ve dinh muc cong viec, tieu chuan cu the cho tung cong viec giup cho can bo lam
viec thuan loi hon, nang cao hieu suat lam viec hon.. Ngoai ra tac gia con dua ra cai


Ill

1.2.4.3 De an nghien ciru ling dung, KBNN Hau Giang “Mot so giai phap nang cao

chat lirang cdng tac quan ly, sic dung can bo, cdng chicc KBNN” cita Thac sy

Nguyen Ngoc Nga nam 2011.
De an da he thong lai each ung xu, each to chuc nham giup cho ngudi lanh
dao trong cong tac quan ly va su dung can bo co hieu qua bang cac hinh thirc to

chuc tao moi trudng thong thoang; each lanh dao, ung xtr trong giao tiep giua lanh
dao va nhan vien; xay dung mot moi trudng than ai, nghia tinh, mot tap the doan ket

va ca nhan luon dupe phat huy nang lire, so trudng cua minh. Do la dieu kien thuan
lpi trong cong tac danh gia can bo, luan phien, luan chuyen, quy hoach... Tu do thu
hut va giu chan can bo cung nhu nang cao trinh do. nang lire va str nhiet tinh trong
viec xay dung va phat trien don vi, gop phan hoan thanh nhiem vu chinh tri dupe
giao. Tac gia da dua ra giai phap mang tinh tarn ly de can bo, cdng chuc tu giac cao

va chat lupng cdng tac se tot hon.

7.7.5 Ket luan
Tren co so tong quan ba van de neu tren, trong pham vi cua luan van se ke
thira mot so quan diem sau:

“Nhan luc dupe hieu la nguon luc cua moi con ngudi ma nguon lire nay
gom co the luc va tri luc”. Muc tieu co ban cua bat ky to chuc nao cung la sir dung
mot each co hieu suat nguon nhan luc de dat dupe muc tieu cua to chuc do.Ve chat

lupng nguon nhan luc the hien d hai tieu chi: pham chat dao due va nang lire hoat
dong.

Co nam nhom tieu chi danh gia chat lupng nguon nhan luc:

- Tieu chi ve trinh do van hoa

- Tieu chi ve trinh do chuyen mon nghiep vu
- Tieu chi ve trinh do ngoai ngtr

- Tieu chi ve trinh do trng dung tin hoc
- Tieu chi ve kinh nghiem cdng tac
Cac van de lien quan de viec nghien cuu nguon nhan luc tai KBNN, Luan
van ke thira cac giai phap ve tuyen chon, dao tao va cac chinh sach. che do nham

thuc day nang cao chat lupng dpi ngu can bo dac biet la cac giai phap khuyen khich
su dung nhan tai.


Tuy co nhieu cong trinh nghien cuu ve van de nhan lyc trong he thong Kho

bac song van con nhd le d mot so bo phan nhu nang cao chat luong can bo tin hoc.
Chua co cong trinh nao mang ti'nh tong the ve nang cao chat luong can bo toan he

thong. Hon nua, cac cong trinh nghien cuu da phan d mot dia phuong cu the, chua
co cong trinh nao nghien cuu rong trong he thong.

1.2 Khung ly thuyet nghien cuu
1.2.1 Cac yeu cau ve chat luong nguon nhan luc he thong KBNN.
1.2.1.1 Cac yeu cau ve chat luxmg doi vdi cong chuc lanh dao

- Yeu cau doi vdi Giam doc, Pho Giam doc KBNN cap Tinh (Vu Truong, Pho

Vu Truong cap Trung uong)

- Yeu ve chat luong doi vdi Giam doc KBNN cap huyen (Truong phong cap
tinh. Trung uong)

-

Yeu cau ve chat luong doi vdi Pho Giam doc KBNN cap huyen (Pho

Truong Phong KBNN cap tinh, trung uong)

- Yeu cau ve chat luong doi vdi Truong phong. Pho Truong phong KBNN
cap Quan, Huyen.
1.2.1.2 Cac yeu cau ve chat luang doi vdi cong chitc hoach dinh chinh sach

Cong chuc hoach dinh chinh sach thudng la Chuyen vien chinh tai cac Vu tai

KBNN va phdng Ke hoach Tong hop tai KBNN tinh.
Yeu cau ve hieu biet:

- Nam duoc dudng ldi, chinh sach chung. Nam vung cac phuong hudng chu
truong, chinh sach cua he thong quan ly nghiep vu do va cac linh vuc lien quan.

- Nam duoc cac kien thuc co ban ve chuyen mon nghiep vu, ky thuat thuoc
linh vuc va lien quan.

- Nam chac muc tieu, doi tupng quan ly, nam sau cac he thong nguyen tac, co
che quan ly nghiep vu linh vuc do va biet nhung he thong quan ly lien quan.

- Thanh thao viec xay dung phuong an. de an quan ly nghiep vu va thu tuc

hanh chinh Nha nude.

- Nam dupe tarn sinh ly cua khoa hoc quan ly trong to chuc lanh dao khoa hoc
va to chuc thong tin quan ly.

- Am hieu tinh hinh va xu the phat trien linh vuc do trong nude va the gidi.
- Co nang luc nghien cuu kha hoc.


- Co trinh do tong hop nhanh nhay, thong thao viec to chuc chi dao, trien khai
nghiep vu, to chuc cong tac kiem tra, to chuc phoi hop va thu hut cac cong tac vien
lien quan trong trien khai nghiep vu.

Yeu cau trinh do:

- Co trinh do dai hoc va tot nghiep Hoc vien hanh chinh quoc gia ngach
chuyen vien chinh.

- Neu la chuyen vien thi phai qua 1 khoa theo chuong trinh cua Hoc vien
hanh chinh quoc gia va co thoi gian toi thieu d ngach la 9 nam.
- Co 1 ngoai ngu trinh do B (doc noi thong thudng).
- Co nhung de an, cdng trinh co sang tao trong quan ly (dupe Hoi dong khoa
hoc hoac Bo thua nhan dua vao ap dung co hieu qua).

1.2.1.3 Cac yeu cau ve chat luong doi vdi cdng chuc thuc thi chinh sach
Cdng chuc thuc thi chinh sach da phan la Chuyen vien.

Yeu cau ve hieu biet:

- Nam dupe dudng loi, chinh sach chung, nam chac phuong huong chu

truong, chinh sach cua nganh, cua don vi ve linh vuc nghiep vu cua minh.

- Nam dupe cac kien thuc co ban ve chuyen mon nghiep vu thuoc linh vuc

do.
- Nam cac muc tieu va doi tupng quan ly, he thong cac nguyen tac va co che
quan ly cua nghiep vu thuoc pham vi minh phu trach.
Yeu cau trinh do:

- Tot nghiep Hoc vien Hanh chinh Quoc gia ngach chuyen vien. Neu la dai
hoc chuyen mon nghiep vu hoac tuong duong (da qua thoi gian tap su) thi phai qua
mot lop boi duong ve nghiep vu quan ly hanh chinh theo noi dung chuong trinh cua
Hoc vien Hanh chinh Quoc gia.

- Biet 1 ngoai ngu, trinh do A (doc hieu dupe sach chuyen mon).

1.2.2.1 Nhan to khach quan

Cac nhan to khach quan anh huong toi chat lupng dpi ngu CBCC bao gom

cac nhan to nhu: Boi canh tinh hinh trong nude va quoc te, tinh hinh kinh te - chinh
tri va van hoa - xa hoi, mat bang trinh do van hoa, tinh hinh sue khoe chung cua

cong dong, su phat trien cua nen giao due quoc gia, nguon cung ung lao dong, chat


VI

luong cua nguon nhan luc, su phat trien cua cong nghe thong tin, duong loi chinh

sach cua Dang va Nha nuoc...
r

1.2.2.2 Nhan to chu quan

Cac nhan to chu quan anh huong toi chat luong doi ngu CBCC he thong
KBNN bao gom:
- V&n hoa truyen thong cua nganh

- Sy nghiem tuc va chuan muc trong khau tuyen dung CBCC

- Cong tac dao tao boi duong CBCC
- Quan diem bo tri, su dung doi ngu CBCC

.

- Che do thu lao va dai ngo doi voi CBCC
- Phuong phap phan tich, danh gia hieu qua cong viec

- Moi truong cong tac de CBCC phat huy so truong, nang luc
- Nhan to nguoi lanh dao

1.2.3 Tieu chi danh gia chat luong nguon nhan luc he thong KBNN
- Tieu chi ve trinh do van hoa:
- Tieu chi ve trinh do chuyen mon nghiep vu:
- Tieu chi ve trinh do ngoai ngu:

- Tieu chi ve trinh do ung dung tin hoc
- Tieu chi ve kinh nghiem cong tac
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1.2.4 Su can thiet nang cao chat luong nguon nhan luc
Mot la, nang cao chat luong nguon nhan luc la mot noi dung nam trong chien

luoc phat trien kinh te - xa hoi chung cua dat nuoc.

Hai la, nang cao chat luong nguon nhan luc he thongKBNN Viet Nam nham
dap ung yeu cau cau cai cach hanh chinh bo may Nha nuoc.
Ba la, nang cao chat luong nguon nhan luc he thong KBNN Viet Nam nham

dap ung yeu cau hien dai hoa.
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1.2.5 Kinh nghiem nang cao chat luong nguon nhan luc cua mot so nudc
va bai hoc doi vdi Viet Nam
1.2.5.1 Kinh nghiem chia Trung Quoc

Trien khai toan dien viec thi tuyen cong khai, nghiem tuc viec lua chon

nguoi thuc su co tai vao cac co quan Nha nuoc. Hien nay tai cac tinh, thanh pho,

khu tu tri o Trung Quoc deu da thuc hien thong bao cong khai viec tuyen chon


vii

ngubi moi vao bo may chinh quyen. Mot so dia phuong da co chinh sach uu tien de

tuyen chon va thu hut ngubi tai.

1.2.5.2. Kinh nghiem cua Han Quoc
He thong cong vu cua Han Quoc dua tren quan niem ve “cong quyen” va gan
chat vao nguyen tac “cong trang”, tao lap cho cong chuc cac quyen han de thuc thi

nhiem vu va duoc danh gia, dai ngo qua “cong trang”, loai bo dan che do bong loc. Thuc
thi che do nghiem ngat, theo doi va ghi lai qua trinh cong tac cua cong chuc trong tung

giai doan, coi do la mot chung chi nghe nghiep.
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1.2.5.3. Kinh nghiem nang cao chat luang nguon nhan luc cong vu Phap
Tuyen dung cong chuc. 0 Phap, de trb thanh cong chuc va lam viec suot doi

cho Nha nude phai qua thi tuyen duoc to chuc 6 cac bo, dia phuong va tien hanh

qua 2 giai doan: thi viet va thi van dap. Hoi dong co quyen quyet dinh tuyen ngubi
thi dat ket qua tot vao lam cong chuc nha nubc ngay. De trb thanh cong chuc chinh

thuc, sau khi thi, cong chuc mbi tuyen phai qua giai doan thu viec; cong chuc loai
A phai qua dao tao ban dau. Phap quan ly cong chuc theo chuc nghiep, chu trong

vao ngach, bac. Qua trinh thang tien chu yeu dua vao tham nien va thi nghiep vu,
thi nang ngach. Cong chuc duoc bo nhiem vao vi tri lanh dao trong cong vu phai

qua thi tuyen vao hoc trubng hanh chinh va duoc bo nhiem chuc vu sau khi hoan
thanh khoa hoc.
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A

1.2.5.4. Kinh nghiem nang cao chat luang nguon nhan luc cong vu Tdy Ban
Nha

Luan chuyen cong chuc: Mot trong nhung hoat dong cai each cong vu cua

Tay Ban Nha la dua cong chuc Trung uong ve cong tac tai dia phuong. Doi vdi
Chinh quyen dia phuong, cac cong chuc lanh dao quan ly phai dat muc do dao tao

do TW (Hoc vien Hanh chinh Quoc gia) quy dinh de co du trinh do, hieu biet dieu
hanh quan ly hanh chinh d dia phuong tuan thu theo dung luat phap.

1.2.6 Bai hoc doi vdi Viet Nam
Qua nghien cuu kinh nghiem cua mot so nude trong xay dung va nang cao
chat luong doi ngu cong chuc, co the rut ra mot so kinh nghiem sau:

Mot Id, Ve to chuc bo may can phai kien toan to chuc bo may cac cap theo
hudng gon nhe, nang dong, hoat dong co hieu luc, hieu qua phu hop vdi 16 trinh cai
each hanh chinh va hien dai hoa. To chuc bo may khong nhat thiet co mo hinh

giong nhau giua cac vung mien, nhung noi co hoan canh. dieu kien khac nhau.

viii

Hai la, Nha nude phai ban hanh dong bo cac van ban phap quy de thong
nhat viec xay dung, quan ly, su dung doi ngu cong chuc noi chung, doi ngu cong

chuc. Chfnh nhung van ban nay la co so cho viec tuyen chon, su dung va dao tao
boi duong doi ngu cong chuc .

Ba la, thuc hien tot viec tuyen chon cong chuc thong qua thi tuyen cong
khai, nghiem tuc, cong bang, tao dieu kien cho moi nguoi co co hoi canh tranh. Co

nhu vay mdi tuyen chon duoc nguoi thuc su tai gioi vao lam viec va kich thi'ch moi
nguoi khong ngung hoc tap vuon len. Do la mot trong nhung bien phap lua chon tot
nhat doi ngu cdng chuc co chat luong.

.

CHUONG 2
THUC
CHAT LUONG
NGUON NHAN LU• ’c TAI
• TRANG
•
•
• HE•
THONG KHO BAC NHA NUOC

2.1 Tong quan ve he thong KBNN

2.1.1 Qua trinh hinh thanh va phat trien KBNN
Quan ly va dieu hanh quy NSNN tro thanh mot nhiem vu cuc ky quan trong,

anh huong truc tiep den viec thuc hien thang loi nhiem vi phat trien kinh te dat
nudc. Co quan quan li quy NSNN khong chi lam nhiem vu tap trung nhanh chong

cac khoan thu va thuc hien kip thoi cac nhiem vu chi ma cdn phai to chuc cong tac
hach toan, ke toan, theo doi, giam sat, danh gia chat luong, hieu qua cac khoan thu,
chi cua NSNN. Mat khac, phai to chuc cong tac dieu hoa von va tao nguon de dap

ung nhu cau chi cap bach cho nen kinh te.
De dam bao thuc hien cac yeu cau neu tren, phai thanh lap mot co quan quan

ly quy Ngan sach truc thuoc Bo Tai chinh. Kinh nghiem cua nhieu quoc gia tren the
gidi cho thay khi co quan quan ly quy Ngan sach duoc to chuc thanh he thong tu

Trung uong den dia phuong dudi su quan ly va dieu hanh cua Bo Tai chinh (hoac

Chinh Phu) thi viec thuc hien cac nhiem vu Tai chinh Ngan sach se rat de dang.
Budc cai to quan trong tu ngay 1/4/1990, chuc nang quan ly viec thu chi tien

NSNN da duoc tach roi ra khoi he thong Ngan hang, nhiem vu nay da duoc giao

cho he thong KBNN va dat dudi su dieu hanh cua Bo Tai chinh, thuc hien chuc
nang quan ly quy NSNN va cac quy Tai chinh Nha nudc.


2.1.2 Co’ cau to chuc bo may KBNN
KBNN dupc to chuc theo nguyen tac tap trung, thong nhat thanh he thong
doc tu Trung uong den dia phuong theo don vi hanh chinh.

Khi moi thanh lap he thong KBNN co KBNN Trung uong va 44 KBNN tinh,

503 KBNN quan, huyen. Hien nay, tinh den ngay 31/12/201 lhe thong KBNN da co

tren 700 KBNN cac cap va dupc to chuc nhu sau: Tai Trung uong co co quan

KBNN, tai cac tinh thanh pho truc thuoc Trung uong co 63 KBNN cap tinh, tai
quan, huyen, thi xa, thanh pho thuoc tinh co 649 KBNN cap huyen truc thuoc

KBNN cap tinh va 67 diem giao dich co dinh ngoai tru so.

2.1.3 Nguon nhan luc tai he thong KBNN
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2.1.3.1 So luong nguon nhan lyc
Den 31/12/2011 tong so cong chuc, vien chuc toan he thong KBNN la: 14.248

ccvc, bang 189% so voi nam 1990.1Da so CBCC trong do tuoi tu 30 den 45, co

trinh do, kinh nghiem cong tac, so CBCC duoi 30 tuoi chiem 20,4% tong so CBCC,
dam bao dupc tinh ke thua va phat trien.

2.1.3.2 Co cau nguon nhan lyc

Co' cau nguon nhan luc theo do tuoi: nguon nhan trong he thong co quan
Nha nuoc mang dac diem chung la nguon nhan luc lon tuoi, KBNN cung khong

nam ngoai quy luat nay. Dua vao Bieu do Co cau nguon nhan luc tai he thong

KBNN cho thay, cac CBCC hien nay deu trong do tuoi tu 35 den 45 tuoi (chiem
gan 50%o) dac diem nay la do nganh Kho bac tuyen dung moi kha it, muc luong
khoi diem doi voi ngudi moi ra trudng con rat thap do vay chua thu hut dupc ngudi

tre vao lam viec.

Co cau nguon nhan luc theo gidi tinh: khong chi xem xet den trinh do
CBCC, do dac diem mot so cong viec la phai lam viec phai thudng xuyen di cong
tac xa nhu Thanh tra, Kiem soat chi, Huy dong von ...Mot so cong viec doi hoi tinh

ti mi, chinh xac nhu Ke toan, Kho quy... vi vay nghien cuu ve gioi tinh nguon nhan
luc giup cho nha quan ly bo tri nhan luc cho phu hpp. Khao sat cho thay hien nay tu
le nu trong he thdng chiem phan lon voi 7694 CBCC chiem 54% trong tong so

CBCC hien dang lam viec tai he thong.


2.2 Thirc trang chat luo*ng nguon nhan luc tai he thong KBNN

Nhom tieu chidanh gid trinh do, nang luc nghiep vu chuyen mon
Tieu chi ve trinh do
Tieu chi ve trinh do chuyen mon: Theo thong ke thirc trang trinh do chuyen mon
doi ngu CBCC he thong KBNN nam 2011 cho ta thay doi vdi doi ngu cdng chuc lanh
dao va cdng chuc hoach dinh chinh sach trinh do chuyen mon rat cao. Doi vdi doi

ngu lanh dao, trinh do dai hoc chiem tdi 93,37%, tren dai hoc la 6,63%. Dac biet
CBCC co trinh do tien sy 100% thuoc khoi lanh dao.

Tu thong ke ve chat luong CBCC he thong KBNN theo trinh do van bang

giai doan 2008-2011 ta thay diem noi bat la so CBCC co trinh do dai hoc chiem ty

le ldn nhat trong cac nam, thudng chiem tren dudi /2 tong trong tong so can bo. Ty
le nay ngay cac tang qua cac nam (nam 2008: 48,84%, nam 2009: 49.99%, nam

2010: 51,52%, nam 201 1: 56,45%). Song muc bien dong nay tang nhanh nhat vao
khoang nam 2010 va 2011 do chinh sach tuyen dung cua KBNN da co nhung thay

doi ldn, phan ldn cac vi tri tuyen dung deu yeu cau nguoi co trinh do dai hoc trd len.

Trong giai doan tir nam 2008 den 2010, can bo co trinh do trung cap giao
dong trong khoang 28%, can bo chua qua dao tao xap xi khoang 17% . Dac biet
sang nam 2011 ty le nay giam xuong do chinh sach tuyen dung da thay doi. Tuy so

can bo nay co giam dan nhung vdi toe do kha chain so vdi yeu cau kinh te hien tai
va chien lupc phat trien KBNN den nam 2020. Dieu nay doi hoi KBNN can quan
tarn nhieu hon den cdng tac dao tao va tuyen dung.
Tieu chi ve trinh do ngoai ngir. Trinh do ngoai ngu dai hoc va tren dai hoc

chiem ty le rat thap chi 0,48 %. Ty le nay doi vdi doi ngu lanh dao cung khong cao
chi chiem 1,24 % cho thay trinh do ngoai ngu tai he thong chua duoc cao so vdi

nhu cau ve ngoai ngu hien nay.
Tieu chi ve trinh do img dung tin /?oc:Trinh do can bo chua qua dao tao hien
nay toan he thong chiem den 40,66%. Day la con so kha ldn doi vdi mot nganh

quan ly nha nudc co ung dung cdng nghe thong tin nhieu trong qua trinh lam viec.
Vi vay trong viec dao tao cua nganh can chu trong horn doi vdi dao tao ve tin hoc de

dap ung duoc yeu cau ve chat luong doi ngu CBCC.

Danh gia cua cac don vi giao dich vdi he thong KBNN
Thuc hien dieu tra chon mau doi vdi mot so don vi hien dang giao dich vdi
he thong Kho bac cho thay, hau het hien nay cac don vi giao dich vdi Kho bac chu


XI

yeu la vi yeu cau cua Luat dinh. Trong so 20 don vi nhan dupc phieu dieu tra co 10

don vi Nha nunc va 10 don vi ngoai quoc doanh.

Cac don vi deu dua ra su- nhi?t tinh cua cac can bo cong chuc trong nganh
Kho bac la rat tot, can bo lam viec co trach nhiem song ve trinh do chuyen mon con
mot so can bo yeu kern dan den toe do giai quyet cong viec chua dupe nhanh. Nhu

trinh do tin hoc con yeu, ma cac giao dich hien nay phan lon tren may tinh vi vay

ma thoi gian giai quyet cong viec keo dai.
Ngoai ra cac y kien cung da chi ro nhung diem con yeu cua cac CBCC nhu:

tac phong lam viec khong chuyen nghiep, xu ly cac tinh huong ke toan con mang

tinh chat cung nhac khong linh hoat de dam bao quyen lpi cua khach hang ... Qua
day co the thay chi voi nhtrng kien thuc co ban ve nganh nghe va dao tao lai chua

theo quy trinh chuan nao thi cac CBCC hien nay van gap kha nhieu kho khan khi
lam viec voi khach hang trong qua trinh lam viec thuc te.

2.3 Cac nhan to anh huong den chat luong nguon nhan lyc
2.3.1 Nhan to tuyen dung nguon nhan luc tai he thong KBNN
So voi trudc day, yeu cau tuyen dung da dupe nang len mot budc va phu hop
voi tinh hinh phat trien cua dat nude. Cac ung vien tham gia de thi cong chuc vao he

thong KBNN lam cdng tac ke toan, kiem soat chi doi hoi phai tot nghiep dai hoc chinh
quy dung chuyen nganh can tuyen va chi duy nhat 01 hinh thuc tuyen dung la thi tuyen.
Cac trudng hop tuyen nhan vien phuc vu, bao ve, kiem ngan thi thong qua xet tuyen

cac ung vien co du dieu kien, tieu chuan.

2.3.2 Thuc trang Bao tao boi du&ng nguon nhan luc tai he thdng KBNN
Ngoai viec tuyen dung cac CBCC thi viec dao tao can bo la mot viec lam thiet

yeu CBCC thi viec dao tao nang cao nghiep vu cho ho cung la mot yeu cau khong
the thieu.Nhu vay khong ke den cac khoa hoc ngoai ngu thi noi dung cua cac khoa

hoc nghiep vu chuyen nganh nay deu phu hop voi yeu cau thuc tien tu thuc te cua
kiem toan vien, tuy nhien da so deu cho rang hien tai de tham gia dupc cac lop hoc

bo sung nang cao nghiep vu nay thi ho deu gap cac kho khan ve thoi gian, khoang

each va chi phi.

2.3.3 Thuc trang sir dung duy tri va nang cao chat luong nguon nhan luc tai lie
thdng KBNN
Quy hoach, bo nhiem, dieu dong, luan chuyen, luan phien cong viec cdng chuc
Tai He thdng KBNN, nhung cdng chuc dupc quy hoach can bo lanh dao cac cap,
tu Ke toan tnrong KBNN cap huyen trd len, dupc luan chuyen, luan phien cdng tac de dao

xii

tao, boi duong, am hieu nhieu linh vuc cong tac, ren luyen pham chat, dao due, tac phong

de du tieu chuan, dieu kien, nang luc, kinh nghiem thuc te cong tac khi bo nhiqm lanh dao.
Theo so lieu dieu tra cho thay, trong giai doan 2007-2011, Hq thong KBNN

luan phien chuyen doi vi tri cong tac cua 1321 cong chuc, chu yeu la cong chuc

nghiep vu, nhung chi sau khi co QD 675/QD-BTC cua Bo Tai chinh, quy dinh cu
the tung vi tri phai luan phien, chuyen doi thi cong tac nay moi thuc sir duoc thuc

hien va budc dau da co ket qua nhat djnh.

Moi tru'd’ng lam viec
De phat trien chat luong NNL, can xay dung duoc moi trudng canh quan
noi lam vi^c an toan, xanh, sach, dep, tao hung thu, khong khi phan khdi noi lam
viec. Ban Lanh dao He thong KBNN co trach nhiem trong viec kiem tra, don doc

xay dung van hoa noi cong so de don vi trd thanh co quan van hoa. Xem day la
nhiem vu thubng xuyen, lien tuc cua co quan. Ban hanh quy che , noi quy co

quan cu the, rang, co tinh kha thi; co ban cam ket cua moi phong, don vi true
thuoc ve thuc hien quy che; co kiem tra, tong ket, danh gia dinh ky. Ben canh do
day manh cong tac tuyen truyen, giao due de nang cao y thuc, trach nhiem cua
tung cong chuc trong xay dung co quan van hoa. He thong KBNN chu trong cai

thien bo mat cac tru so KBNN huyen, Van phdng KBNN tinh, gop phan nang
cao chat luong phuc vu.

Chinh sach dai ngo va eff hoi thang tien
Qua thuc te cho thay, each tra luong va tang luong cho cong chuc theo co

che “binh quan chu nghia”, dien ra tuan tu, cu den han la duoc nang mot bac luong,
khong co su khac nhau trong co che tra luong cho nhung cong chuc lam viec vdi

chat luong va hieu qua khac nhau. Du lam nhieu, lam it, hieu qua hay khong mien la
khong bi ky luat van se duoc tra luong theo ngach bac hay bang cap va tham nien.
Nhieu ngubi nang lire lam viec thap nhung co nhieu tham nien van nghiem nhien

duoc hudng muc luong cao gap hai, ba lan nhung cong chuc tre co nang luc that su,

tham chi con cao hon ca luong giam doc. Thuc te day mau thuan nay vo hinh chung
lam triet tieu dong lire phat trien cua cong chuc.

2.4. Danh gia chung ve chat luong nguon nhan luc
2.4.1 Uu diem
Mot la, trong nhung nam qua so luong, chat luong doi ngu CBCC da khong
ngirng duoc cung co, co ban dap ung duoc yeu cau. nhiem vu chinh tri duoc giao.


Xlll

Hai la, KBNN da xac dinh duoc muc tieu dao tao, boi duong; da co hinh
thuc cu di dao tao, boi duong va boi duong tai cho; xac dinh duoc noi dung quan
trong can thiet de dao tao, boi duong; co thuc hien dao tao, boi duong cho nhung
nguoi du nguon, su dung ho sau khi duoc dao tao, boi duong.

Ba la, ve cong tac tuyen dung, sap xep, bo tri cong viqc, danh gia cong chuc

khen thuong dinh ky cung nhu dot xuat duoc thuc hien khoa hoc, cong bang, hop ly
da tao duoc dong luc lam viec trong cong chuc.

Bdn la, luc luong can bo duoc bo tri theo nguyen tac lay quy mo, tinh chat
cdng viec, nguyen tac quan ly tai chinh va mo hinh to chuc lam nen tang.

2.4.2 Han che
Thir nhat: Khi moi thanh lap, mot so can bo lanh dao cac cap thuoc he thong

KBNN chua duoc DTBD day du theo tieu chuan chuc danh lanh dao nhung da
duoc bo nhiem giu chuc vu lanh dao, sau do chua duoc DTBD de hoan chinh theo
tieu chuan chuc danh qui dinh.

Thr hai: Kien thuc ve kinh te thi truong va hoi nhap kinh te quoc te; nghiep

vu chuyen sau, trinh do tin hoc, ngoai ngu chua duoc boi duong cap nhat thuong
xuyen va nang cao.
Thr ba: Cong chuc lanh dao cap co so chua duoc DTBD ve ky nang lanh dao,
quan ly, nhat la ky nang kiem tra, giam sat hoat dong cua cong chuc; phuong phap

to chuc, thuc hien nhiem vu, phan tich, tong ket danh gia ket qua thuc hien cong

viec, can phai duoc dao tao boi duong ve kien thuc quan ly dieu hanh.
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2.4.3 Nguyen nhan cua han che
2.4.3.1 Nguyen nhan chu quan

Mot la: Cong tac quan ly dao tao con co nhung han che nhat dinh: luc luong

can bo lam cong tac quan ly DTBD con it; can bo lam cong tac quan ly DTBD chua
duoc boi duong cap nhat thuong xuyen phuong phap, kien thuc quan ly moi kip
thoi nen cong tac quan ly DTBD con mang tinh kinh nghiem, chu quan.

Hai la: Y thuc hoc tap cua mot so can bo chua cao; chua co bien phap kien
quyet de chap hanh qui dinh ve tieu chuan chuc danh lanh dao va tieu chuan ngach

cong chuc, do do tinh tu giac hoc tap cua can bo chua cao.
Ba la: Viec to chuc tuyen dung chua mang tinh chuyen nghiep, khong kip

thoi, thuong xuyen, thoi gian tu khi to chuc thi tuyen, xet tuyen den khi cong bo ket
qua thuong qua dai.

Ngoai ra, o mot so KBNN tinh van con ton tai tam ly uu tien, tao dieu kien tuyen
chon con, em can bo KBNN da anh huong nhat dinh den chat luong tuyen dung.


XIV

2.4.3.2 Nguyen nhan khach quan
Mot la:(2
dinh 108/2009/QD-TTg nen cdn nhieu diem can phai tiep tuc hoan thien, bo sung
cho phu hop voi tinh hinh thuc te tai dia phuong. He thong van ban ve to chuc bo

may, tuyen dung, quy hoach, dao tao dang trong qua trinh hoan thien, nen co nhieu
diem con chong cheo, chua phu hop va khong theo kip su thay doi cua thuc te, nhat
la cac van ban ve bo nhiem lan dau can bo lanh dao, phan cap quan ly can bo...,

phan cap quan ly CBCC quy dinh cOn chong cheo.

Hai la, Do tinh chat cong viec: KBNN phai to chuc hoat dong giao dich hang
ngay voi khach hang; cong viec tap trung nhieu vao cuoi thang, cuoi qui, cuoi nam;
trong dieu kien so bien che thuc te cua cac don vi KBNN trong he thong luon b

muc thap, nen viec bo tri cho can bo di hoc luon gap kho khan.

Ba la: Su phat trien chua dong deu giua cac vung, khu vuc trong ca nuoc ve

dieu kien kinh te xa hoi va ha tang co sb. Can bo b khu vuc mien nui, vung sau,
vung xa chua co phong trao hoc tap manh me, dieu kien hoc tap chua thuan loi.

CHUONG 3

CAC GIAI PHAP CHU YEU NHAM NANG CAO CHAT LUONG
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NGUON NHAN LU
NIIA NUOC
• C HE• THONG KHO BAC
•

3.1 Dinh hu’O’ng nang cao chat luong nguon nhan luc tai he thong KBNN
3.1.1 Dinh huong phat trien KBNN (ten nam 2020dd duoc Thu tuvng phe duyet.
Chien luoc phat trien KBNN den nam 2020 voi muc tieu “Xay dung KBNN

hien dai hoat dong an toan, hieu qua va phat trien on dinh, vung chac tren co sb cai
cach the che, chinh sach, hoan thien to chu bo may, gan voi hien dai hoa cong nghe

va phat trien nguon nhan luc, de thuc hien tot cac chuc nang Quan ly quy NSNN,;

Quan ly ngan quy va quan ly no Chinh phu; tong ke toan nha nuoc nham tang
cuong hieu luc, hieu qua va tinh cong khai minh bach trong quan ly cac nguon luc

tai chinh Nha nuoc. Den nam 2020, cac hoat dong KBNN duoc thuc hien tren nen
tang cong nghe thong tin hien dai va hinh thanh Kho bac dien tu ”
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3.1.2 Dinh huong nang cao chat luong nguon nhan luc he thdng KBNN
Phat trien nguon nhan luc dam bao so luong, chat luong, co cau hop ly, co
day du nang luc, pham chat dap ung tot yeu cau phat trien KBNN hien dai trong nen
kinh te thi truong dinh huong XHCN va hoi nhap kinh te quoc te.


XV

Xac dinh nhu cau nguon nhan luc theo lo trinh den 2020 dap ung dupe

yeu cau cai each va hien dai hoa he thong KBNN. Xay dung he thong co so du

lieu tap trung de thong nhat quan ly can bo, cong chuc toan he thong KBNN.
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3.1.3 Muc tieu nang can chat luong nguon nhan tu’c tai he thhng KBNN
Phat trien he thong KBNN on dinh, an toan va hien dai tren co so hoan thien

dong bo 3 chuc nang co ban la quan ly quy NSNN va cac quy tai chinh Nha nudc,
quan ly ngan quy va quan ly np Chinh phu, Tong ke toan Nha nudc.
Phat trien KBNN phai dat trong tong the chung cua Ke hoach phat trien kinh
te xa hoi den 2010 va dinh hudng den 2020 cung nhu dinh.hudng phat trien nganh

Tai chinh. Dong bo vdi chien lupc phat trien va chuong trinh hien dai hoa cua cac

nganh lien quan nhu Thue, Hai quan, Chung khoan, Ngan hang, Buu chinh vien

thong...

3.2 Giai phap nang cao chat ltro’ng tai he thong KBNN
3.2.1 Hoan ihieg co che, chigh sach lien quag deg ihu hui gguog ghag luc
co chai luogg cao
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3.2.1.1

Doi moi cong tac tuyen dung

Cong tac tuyen dung co y nghia rat ldn anh huong true tiep den chat luong

doi ngu CBCC trong toan he thong. De co duoc nguon nhan luc vdi chat luong cao

thi ngay tu khau dau vao can phai co su lua chon dung dan theo nguyen tac: "Tim
ngudi vi viec, su dung ngubi dung nang luc", tranh hien tupng tuyen dung hinh
thuc va sai nguyen tac se dan den hau qua can bo sau khi dupc tuyen dung khong
dam nhan dupc nhiem vu, don vi phai dao tao lai, mat chi phi ldn ma chat luong va

hieu qua cong viec lai khong cao.
De tuyen dung nhung nhan luc co chat lupng cao, trinh do chuyen mon va

ban linh vung vang, kha nang xu ly tinh huong cong viec tot can phai thay bo sung
them hinh thuc thi trac nghiem va phong van truc tiep.

4.1.1.1 Nang cao hieu qua cong tac dao tao boi duong CBCC
Nang cao hieu qua cong tac dao tao boi dudng la mot giai phap co ban nham

nang cao chat lupng nguon nhan luc he thong KBNN. Do tinh chat va dac diem
nguon nhan luc he thong KBNN co vi tri dac biet quan trong trong cong tac quan ly

tai chinh NSNN, doi hoi cong tac DTBD phai co chien lupc va giai phap phu hpp.

Vua phai dao tao ve trinh do chuyen mon, ky thuat, vua phai giao duc chinh tri tu

tuong, dao duc, van minh van hoa va thai do ung xu trong thi hanh cong vu.


XVI

3.2.1.2

Da dang hoa che do dai ngo doi vdi CBCC nganh Kho bac

Can cd co che uu dai, tra luong linh hoat hon, phan cap manh me cho cap

co sd. Kinh phi giao khoan phai dirge tinh toan tren co so tdng so bien che dirge

duyet, neu don vi so bien che hien co thap hon dinh bien thi cho phep Thu

truong don vi su dung phan kinh phi doi ra de ho trg cho nhung cong chuc phai

ganh them phan cong viec do thieu bien che.
Hoan thien chinh sach cham soc sue khde doi vdi cdng chuc, thong qua

viec kham chua benh dinh ky 6 thang hoac 01 nam, phat hien kip thoi nhung

benh hiem ngheo, benh man tinh, benh nghe nghiep,... cua cdng chuc de dieu tri,
cham soc.
y

Xay dung van hoa cdng so net rieng cua nghe Kho bac

3.2.1.3

Van minh, van hoa nganh la net dac trung co ban, la phong each, la dau hieu

de nhan biet khi noi den KBNN. Xay dung van hoa can phai cd do dai ve thoi gian,
khong the thay doi thoi quen cua tat ca moi CBCC chi sau vai buoi hop tuyen truyen

pho bien noi dung. Cach tot nhat de CBCC nhan thuc dugc tarn quan trong cua van

minh. van hoa va sir dong gop cua moi ca nhan doi vdi co quan don vi cua minh.

3.2.2 Kien toan to chuc bo may KBNN tinh gon, hien dai, hoat dong co
hieu luc hieu qua
Chinh phu da ban hanh Quyet dinh 108/2009/QD-TTg quy dinh chuc
nang, nhiem vu, quyen han va co cau to chuc cua he thong KBNN. Kien toan mo

hinh to chuc bo may cac cap tinh phu hgp vdi chuc nang, nhiem vu tren nen

tang cdng nghe hien dai, bao dam nang cao hieu lire, hieu qua quan ly tai chinh
nha nudc.

Kien nghi

3.3

3.3.1 Kien nghi Chinh phu
yr

y

y

3.3.11 Chinh phu can phai sdm cai each ve che do chinh sach tien luong va
r

y

y

yr

che do dai ngo khac nham tao dieu kien thu hut ngudn nhan luc chat luong
cao trong he thong KBNN
3.3.1.2 . Doi moi va hoan thien che do, chinh sach doi vdi cdng chuc

Ve thu hut va sir dung nhan tai, che do dai ngo, khen thuong. Trong boi canh

phat trien nen kinh te thi truong theo dinh huong XHCN, hoi nhap quoc te, nguoi

co trinh do chuyen mon cao, nguoi tai cd nhieu co hoi thang tien va thu nhap cao.