tại sao nhà nước lại can thiệp vào nền kinh tế vai trò của tài chính công trong nền kinh tế nước ta

BỘ CÔNG THƯƠNG
TRƯỜNG ĐH CÔNG NGHIỆP TP.HCM
KHOA TÀI CHÍNH – NGÂN HÀNG

TIỂU LUẬN MÔN HỌC TÀI CHÍNH CÔNG
Đề tài tiểu luận số 1:
 Th.s Lê Thị Khánh Thùy

 
TP.Hồ Chí Minh, ngày 21/01/2013
DANH SÁCH NHÓM 01
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
   
 !"#$%&'! ()*
 +,"-. (/
( !"#$%'01 /(
/ 2%'01 33*)
) !4%5# ()
 617%01# /
3 68%9:!# ))
 ;<=9>!0?@AB /))
Trang 2
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
LỜI CẢM ƠN
C!DE.70>F1'7G!.7!=9:!64!
!;HI<1HJ"FK1DKHJ77#L
C!DE.70>4M%N&O#HIP"'.QRS#
!CHTQ9!UVQWX01C!D=1!Y"K:!'HJ7Z"["RL
C!DE.70>&\#4=1!F1'HI="#JH<]!F@

^P"_X&"=1!`P"'HZC!DHaF@^[7HJ77#L
b0>&'%Q&X<=1![HI!CHTQP"'.Qa!cQHc!dM
=1!P"&=e!M^"d7L
fUOC!DHIK!g!@Y^9!dVhJ"HJ"Y'Y=1!P"&
=eQ1!4d7&X<4!0d7H!!_F@HZ[7K>
HJ7a'eL
C!DFG1!H9iY04!d7ReWX01a'4Q&'%d7
&X<L
c[\]'C!DE.70>j
Nhóm thực hiện
!7#kk(
Trang 3
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
NHẬN XÉT CỦA GIẢNG VIÊN
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL

LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
LLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLLL
Trang 4
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
MỤC LỤC
Trang 5
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
LỜI NÓI ĐẦU
N@'Y'">`HlHIH<H9iJ"7"P"'=m!
KHc`!=9n!a'JF@F4!!o!`!QH:YK!.U.H9i0Q
JF@XgH\"G[+#Lc=1!]!.KP"'=m!!d7174!
H[7Y'a'79'd7d'=ha'7G4!HKdJF
@9'L
p7Z"["R!M^"]!dqHJdJ79d77G4!HKdJ
F@'QHY."d71eZ"Y'Q&Hc!a'79HKd
JF@QG=%QEIca''L6r!:+!H&!&"P"0a'7
G4!HKdJF@a'9'L6ZoHH9'=']!!0&HZO!17

>]'K!7G4!n9'd7a!Kd'=ha'79=1!Y
!&=Zd]!<a'P"K!'L
]![_U1=MQC!DmHJ7“Tại sao Nhà nước lại can thiệp vào
nền kinh tế? Vai trò của tài chính công trong việc can thiệp vào nền kinh tế?”.
!17\nH\"QF@["Rd77["'F01QX7Z"["R!rX'9>!
Chương 1: >Yn[_["RdJY'a'79d71JF@d7d'=h
a'e'G4!=1!d'd71JF@L
Chương 2:=<!Y'a'79d7"P"0a'7G4!HK
dJF@L
Chương 3: 0&d7F@!%L
1:!'<QP"&=e"R7["d7!M^"dJHJ7Q=eHcd7
F@^h<@MHJ7YsF4!Z=&Ft]!@"YLC!4=q
1!RH9iYH!!.7oP"_\#4d7&X<HZHJ7ZH9i
17>L
b.70>j
Trang 6
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
CHƯƠNG 1: CƠ SỞ LÝ LUẬN
1.1 Cơ sở lý luận về sự can thiệp của Nhà nước
1.1.1 Khái niệm về Nhà nước
79[7cl^HfXa'P"#J[G=%QXc&#"#M=&HZ
9T!@d7P"0[_EIcud7X01d=9@[iGa'!'qK!
=%=1!EIc!'qHKF&!Qa'!'q4!.d7.U.['1Hc!U9
Y[IH<1a'60!c!Y0=1!EIcEIca!v'L
1.1.2 Các quan điểm liên quan đến sự can thiệp của Nhà nước đối với nền kinh tế
=1![%YwXq^7971+!d'=hF@qH%L"#Md'
=hF@a'79=1!8!'H1<[%YwF4!!K!'"L=1!EIc
@]"4[d71!F@Qd'=hHa#@"uX01dYn]"4[d71!
F@dJ9["Y0E"qQP"#JYn]"dJmfF@1!'qK!=%L

9a!v'9X0dd"#ZY'!JF@%=9:!QGqEIc
1&Y0E"qd7G`!Hc!a'JF@!7#7!'1[71d'=hF@a'
79`![ML"#MQD1x!Dy79W[7Fz'!&7Y01!'
q9Y0yLO!dP"&=eG["5!"#M"{9X0Q799X0
cGY&J!M!fX"c&9>!.9!17F4!H9i'!
J='Ft9a'mQ[R7!=71"@P"'QH&"@RF|"'1QE"qF|"
qQP"#H%!M!f{!&KH1&LLL:H!'q9Y0G["5H9i[9i!
a'0QJ[L&m"#@F@d7d'=h%=9:!d779=1!J
F@
@F{bQdd&US!Fv"Rd74!!QJY0E"qn&9
9X0&=Z'QU1Y<='&=ZLJ"m"#@F@='H:o
:F-7#L
}a!v'=m!9>!='H:=1!:F-'=Ia'@Hc1!F@:F-
G["5!"#M"{a'a!v'9X0FJF@7!1&d7!1<9>!&
=Z<A@F{b}bBQ[799n!F@a'!'q9Y0L&7F@m
D1a!v'=m!9>!H&!&'1d'=hd7&GY&F@a'79L
D1mWZU'd7179Z&=ZF@H9iL790
P"'.&GY&JQCH|#G["5JL
}~U'A3(}3*B[77F@l@!!9:~L•!H9'='"#@
yp7'#d4eyd7!"#M[_y79F4!'yd71l^JF@
7!1&LD14!Y&=ZF@\D1!"#MgU1L1<Hc!a'17
Trang 7
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
XcJF@%=9:![7U1&P"#["RF&P"'&KdRHc!%
=9:![7U1P"'"!\"d7YX@Hl&a'!&07!1&=M%=":!
P"#@H%QP"'!]'!9:d!9:[7P"'[iGF@Q8!9:1<Hc!
Wu[iGa'X0.QY1!yp7'#d4eyKX"c1!9:0S
O![iG"!a'EIcQd7HZ1JF@&=Z[7<Q79
F4!M'd71F@%=9:!7WMcYKdSF@

d9iP"&F0`!a'cU1'!9[7H9:!QE.#X@0!QH71FM[Q
H&!fLLL&7F@ma'=9:!&lHZHIF@o'd7&=Z9
9n!yp7'#d4eya'~U'L
}D1€'[='YA(/}*BH<XZ"a'=9:!&7'"Y'DA"•vBHI
H9'='[_"#@dJ.Xu!l!P"&=<!&.Xu!a'%=9:![7U1E&
[R7F4!\H@Y'a'79L
}"cFa!10!F@@!A**}*((BHI^!t[_"#@dJyp7'#
d4eya'~U'd7[_"#@y.Xu!l!P"&ya'D1€'[='Yt='F‚
"!Q@"GE&H&!d7F4!X01H0F@&=Z[7<LO!
dY&=Z'!a'[[9i!Y0E"qedHhtY'a'7
9d71F@!7#7!`!L=9:!&ND#DY='H:LD1ND#DYA/}*/B
"K1&FtFa!10!Qq@790HJ"@F@U"#=e\"H\"
9Xu!&FGGH\"99.`!9:!H9'Jd71[9"4!Q[<
&^HcQXOHg.S!.Y&Xu!&MJQE.#U!K!
"@Q4!=&LLL=1!c:!'U7Q[_"#@a'ND#DYH9i&799X0
&=ZdRUS!=c!=I"#M+!<@=1!]!`[_
"#@a'ND#DYe/`c[\qHc!F@Qq!Q[<&`!
'L
}=1!FHQ;'"[L~L'"D[Y1"c=9:!&H<Qa=9>!&=Z
F@0U'd710'X7'#>@%=9:!d779LD14!y6J"7
JF@F4!0Ga[V%=9:!e+!9H%d8'#Xu!c'#yL
6ZHKd]!F"#@Ra'>@%=9:!QF@H<0Ki
!]'yp7'#d4eydyp7'#]"eya'"@F1&QM"d7["R[a'G
aL
1.1.3 Sự cần thiết phải có sự can thiệp của nhà nước vào nền kinh tế thị trường
79'[779a'U.QU1U.d7de.U.L6ZP"0[_F@Q7
9H!d'=haZP"0[_Q[71JF@`!=9n!QHH4d!0P"#@
Trang 8
GVHD:
Th.S Leâ Thò Khaùnh Thuøy

K&dqHJEIcQ<1HJ"FHZ.U.YK!d7[7`D1&["RL69iZ
SZd&[_U1Y'"
- Thứ nhất, Nhà nước can thiệp vào kinh tế là để khắc phục nhược điểm, khuyết tật,
kiểm soát các quy luật của nền kinh tế thị trường:
,"0[_"!\"QP"0[_!&=%QP"0[_[9"4!JQX'P"0[_=MHJ"
WJF@%=9:!ƒUVH@[_"#@F@%=9:!U1L9dR#Q@"
D1P"#["R"!\"eJF@%=9:!U1<='F0`!.Xu!
"!\"d7%=9:!['1Hc!QdKQHqH'„edR7D1HC!P"#["R!&=%7
F4!\YP"0[_a'L9!@HI^!QJF@%=9:!
F4!Z&=Zc&&@"@"Y'd78=ia'79L7
9dd'=hP"0[_d7HJ"h'C[iQFgS]!9iHZa'JF
@%=9:!odFa!10!o'1f@"QY<='d7HcP"#JQ4
=9:!U1„[709n!=q[H@%=9:!Q!&07#C'F4!lH%L
Gde@7\0Y'a'79L
- Thứ 2: Nhà nước can thiệp vào kinh tế nhằm để điều hòa mâu thuẫn về mặt lợi
ích: vdF@[7>eF@H9i=qJ"[iGd7+![7c4=9:!
^'H!J".""Vq9!"!P"#[<X'1!r([1<GY'"
…c[7Q.""V!]'&U1'.=M9>!=9:!dGUS9='1Hl
7!'F4!Yh!†!QcXME.<[iGXMF'9E.<dKQ7!
'Q=G"QFZ"U&!„
…'[7Q.""V!]'ad7i6.#[7.""Va'P"'['1Hc!J
[9>!F4!4!Xu!d7!9iHI!9:[7L
…p'[7Q.""V!]'U1'.dc!Hr!=K=&=&dc!
Hr!Qd79a'&U1'.L
-Thứ 3, Nhà nước quản lý về kinh tế nhằm hỗ trợ, đảm bảo, tạo điều kiện thuận lợi
cho các thành phần kinh tế phát triển đồng đều.
Trang 9
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
N@%=9:!a#@"WC=m!H@]!"\"F0`!'1&Q

F4!C_]!"\">X0a'EIcLSHGa#@"[7Hf[i"R[M
7!H\"Q&!e[Ie[7QF4![Ie4MF4!!0P"#@H9i&!m
[77!'4!c!9H9:!E&Q4!=ed`'Q#@Q!&1US„1dR#Q\
0Y8=ia'799<1[RHr!Xc&[1<%=9:!QP"0[_QHJ"@
%7!Q"[Q<1J">@QGY&Q8=i7GHZ1&7
\F@&=Z
-Thứ 4, Nhà nước quản lý về kinh tế tế vì trong nền kinh tế quốc dân có một phần
kinh tế Nhà nước: Đây là lý do trực tiếp nhất, khiến Nhà nước phải can thiệp vào nền
kinh tế quốc dân.
nUv790E.#U![[9i!F@79de79\c
[1<4!SHfXHZHJ"WJF@P"KU.=M!Q&P"'EIc
"!Qd7&4!SP"0[_F&F4!GiL
1.1.4 Tại sao Nhà nước can thiệp vào nền kinh tế?
} Nền kinh tế thị trường không thể tự vận hành khi không có hành lang pháp lý mà Chính
phủ đã thiết lập để bảo vệ quyền lợi của các chủ thể tham gia.
NF4!7['!&[_&aZ'!'d71%=9:!YsF4!".
aD1cP"#gqP"&710Q9dR#Ys[71JF@F4!H9i
!"#Mgd7K!qL>]'&aZ'!'YsF4!H9iX01dP"#J[i
a'GmQd7+!YsF4!l^H^!='X01[I9GaL
} Chính phủ có thể tham gia một số dịch vụ do đặc quyền và chức năng bảo vệ nền an ninh
cho quốc giaY0E"qd+FGX01dM'P"Kh!Qg!]cYK!74!
!DKaH<1[MP"'H@X01d7!"#MP"K!'9U\"FGQtF
[1<P"_@L
} Chính phủ quản lý các chương tình xóa đói, giảm nghèo, mang lại lợi ích cho các thành
viên dễ bị tổn thương nhất trong nền kinh tế thị trường.
]!`P"'Q8[a''=1!d&=ZJ"GY&d78
[de!9:!‡1u74!&SM";&=Z1!9:HZH<
H9iSM"`!=9n!F@a''Q<1='&<![9'YEIc
u!C&U.9U$X%l9>!qFtX%H|#=n[<e=<!!‡1H
U1"l!7Q#@"Y^FtDQ7R'#G!&1US!'`!11DndO!E."Q

dO!E'QdO!HfXFF`L
Trang 10
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
1.2 Cơ sở lý luận về tài chính công
1.2.1 Khái niệm tài chính công
D1P"'HZa'&7F@m'Q7G4![7l!Z&
1<Hc!"Xu!JU179@7Q0&K!&P"'F
@0#Y=1!P"&=e<1[Rd7YwUS!&P"54!QuSdSd
&^`!a'79d7H&^!&"\"Q[iG"!a'17EIcL
p0qa'7G4![7&1<Hc!"a'79Q&@7.
XlYwUS!!"r[a'&aZ4!P"#JZU9e^Jd7!g
d&P"5JH9ie7d7YwUS!uH&^!#M"\""!a'7
9=1!&[vdF@QEIcL
1.2.2 Đặc điểm của tài chính công trong nền kinh tế hội nhập
} ;<d1<Hc!a'7G4!=c![=1!JF@cRL'=hP"0[G
F@a'79HI&"#H@^Hc'1L
} "a'7G4!a#@"[74!P"'&H<1["RdJ!.Y&P"K!'QH<1
["R"@QH<1["R97GJdo''!G9T!@do''!Gq
!"#L
} 7G4!'!G"P"0d74!Xu!uXOHglqd7Yw']'
F"#@Ra'JF@%=9:!L
1.2.3 Phân loại tài chính công
} `^D1aZP"0[_
• 7G"!a'79
!.Y&79[7F."P"'=m!qa'7G4!
GUS!79"#Hc!dK1!.Y&79
=]79HZHJh!1&F10Xq9:!Z&
Y=1!`7F'L
• 7Ga'&>P"'7G79d7H>d%Y!4![R

} `^d71cU"!P"0[Gd7>@1<Hc!
• !.Y&79R="!P"0[GP"5!.Y&79"c&qGP"#J
9>!^!QP"0[G"=e!.Y&79d7P"0[G.HK!.Y&79L
• GUS!79R="!d71"#Hc!dKGUS!79QYwUS!!"rG
US!79Q'1&iQ[IY"qGUS!79L
• &P"5!17!.Y&79L
1.2.4 Các chức năng của tài chính công
} ^`!.Kd7.Xl!"r[7G
• ;.XlH0X01Y4!Xu!D1J"!'!
• ;.XlH0X01Y4!Xu!D1J"Um
} ^`!HJ"WF@dv479R="!d71&SM"
• `!'KHc`!=9n!F@
• `!d[7Q!0q!
• ˆH%fXu!!&0
• .Xu!E"qF|"d7RF|"QlH%W!&KH1&
Trang 11
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
} ^`!FZ='FZY1&
• NZY1&"P"0.Kd7YwUS!!"r[EIc
• NZ='&P"&=e.KQ.Xl!"r[7G4!=1!
&[vdF&'"a'JF@EIc
1.2.5 Vai trò của tài chính công trong hội nhập kinh tế quốc tế:
} 60X01U"#=eYr<d71<Hc!a'Xc&#797G4!H9iYw
US!HZ"#Hc!c\!"r7Ga'P"K!'4!P"'HK!!XgX"c
1f!"#a'&aZ=1!JF@<1[RP"57G4!L7G
4!.KYwUS!!"r7G"#Hc!o&P"54!HZSdSH&^!
1"\"M"a'79L;.KY0|P"KU.D19!G[+#HZ
lH%d7&=ZF@Hr!:"!q&!"rdKHZt'I&#M"\"
dJ7!'d7U%dS4!c!77Ga'F"d9.F4!Z

H9iU1cYKHfHZHfXa'7!'4!L!17='.Ka'7G
4!hH0X01U"#=e1<Hc!a'Xc&#79d7H0X01'P"K
h!L
} 6!d'=h[74!SHZ"#Z!'1cR&!"r[7GQ4!!QFv
"Rd7!"r.[&P"K!'=M@!L
} @[RZ@Q7['!&[GHZ&P"K!'@7&1<Hc!=1!4
=9:!XeH†!h'Rd71JF@17\"L
} 7Hc![CH|#YwUS!"P"0!"r[7GP"K!'Q!\<@
=a=1dJG=%=1!&KP"'7GP"K@d7H\"9P"K@!7#7!
`!=9n!L
} 6J"@&1<Hc!F@EIc'=hHJ"@dv4&1<Hc!F@EIc
a'7G4!H9iC=m!>=1!>@%=9:!uFgS]!
qX<a'%=9:!LYwUS!7G4!HZ]!SM"F@
dv4=q[1<n8P"K!'d78:Fe[7cHJ"FF`L
…JF@7G4!d'=hCH|#F@`!=9n!lH%d7XJ
d]!L^`!.Xl!"r[7G4!P"'P"&=e<1[Rd7YwUS!
P"54!Q7G4!&Hc!H@d.Xld7!\.!'1"P"0Yw
US!&!"r7G=1!17XcJF@L4!S"@d&^"@Y"q
d79"HIF&'"HKdo![1<Y0|!7!JdO![Il„7G
4!d'=hH%9!H\"9HJ"W>q"JF@FGG1f<@
&=ZY0E"qFU1'D1o![1<Y0|L'#9dd.Xl!"r
7G1H\"9E.#U!>Yn<\!H\"9d71&!7!JDK&4!
=e+m8=i7G1&7\F@=1!&=9:!i\@
Trang 12
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
9=i!&=iq„7G4!!\<1HJ"F"R[i1&=ZY0
E"qFU1'e7d717>q"Y0E"q>q"F@uCH|#
F@`!=9n!L
…JfEIc7G4!H!d'=hP"'=m!=1!d4!

Xu!EIcd7!0P"#@&dqHJEIcL
N@7!`!=9n!M["R!]'&dO!JQdO!U.97!
!'`!L6Z4!Xu!EIcQ!0XF10!&!]'!9:!7"d7!9:
!‡1GaYwUS!]!GY&7G4!4!P"'4!S"@d7
7G4!L
Trang 13
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
CHƯƠNG 2: THỰC TRẠNG
2.1 Sự can thiệp của Nhà nước vào nền kinh tế
2.1.1 Giai đoạn từ Đại hội VI (1986) đến hết Đại hội VIII (2001)
6l17U0q"=Cd7>@dR7JF@dcU"!G[7
oXt>@F@1<1&R="!X'1qQ&=ZJF@J"7\QdR
7D1>@%=9:!QYP"0[_a'79QD1H%9!bL
}6<cHJ='H9:![KHlQ=1!HQM&d7oXt>@F@1<
1&R="!X'1qQ1Y0E"q7!1&d7F@7!1&F4!0[7Y0|
=M!a'pQo'RYr<F&P"'a'‰JF@7!1&J"
7\D1H%9!bQdR7D1>@%=9:!YP"0[_a'
79Š=M1H9:!H[Mb
}N†!H%&#@"Kq"7>X0a'JF@7!1&=1!!'H1<
P"&HcH[Mbn'
…&7\F@d&[1<eYn]"F&'"QO!r<[."U7Q
=1!HQYn]"17U.d7RZ[7J0!QF@P"KU1'H!d'=haH<1L
…6lF"dD19!`!P"#Jad7%"=&7
GQ%"YHJ"@!7#7!J"a'%=9:!L
…<1HJ"Fd7F"#@FGY&=Za'&"cm7\
F@79‹H|#<"CH\"99!17=@d7`!9:!1<
Hc!a'&U1'!9!17n'L
…o'R>@c!&U1%=9:!H%H1<HKdH<XcR7!1&d7
U%dSLo!X9&US!@Hc[IY"qd7{!&%=9:!‹

…o'R<='XeH†!Q!0HcP"#Jd7HfP"#J=1!FU1'L
b1&Xt!`Y4!qiQ1‚U1!'1[9"7!1&QK!q%=9:!0
9L
}nw'F@d7o!X9cRF@P"K@QH'9>!1&QH'U<!1&
P"'d@!Qa=9>![7X<dq0&9QX@JF@9'
7cXcRa'JF@@!d7F"dL
}n=c!>c&=Z1H4!H01.U."cq0&\![=M0
9LiGU1Hl<![<H9i.K=c!Fgd79>!HKXeH†!
Trang 14
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
=1!EIcL.U.!7#7!J">cd[7Q@"=^d7.!
'1=eHcd`'d7`![7Hc!L,"&=eHl!CR^H\#Ha>
HH@F†!H%P"'HZ‰;&=ZF@0HH4d@Xcd74!Xu!EI
cQX01d4=9:!ŠQSM"7Hc!‰U.!7"Q9<QEIc
4!Xu!Qd`ŠL
}:HlQHq91&FtFa!10!F@}EIc‹JF@`!
=9n!F&'d7d]!gQ<1M]!"#ZX@>X0=1!&=ZF
@}EIc‹!]d]!d'=h[IH<1a'60!‹!]d]!Hc[RaP"#Jd7'
P"K!'Q<1"#ZX@<=1!P"&=eQ6Hq9Q0H&!FZ
H:YK!&\![.U.QH<7Gq9i!dJE1&H!0!‡1d7&
=Z1!9:L
2.1.1.1. Giai đoạn 1986-1987:
6l9U"#Q"|X%dJf99n!d7H9:![KHld7@7Hl
=M@ncYK[vdL
}6<c60!HJ='H9:![KHlQ=1!HQq<#M"\"Hl9
U"#L99n!1d‰YwUS!HC!HgP"'7!1&}J[7Hf=9!^'
a'>@dJP"0[_ŠAY'"GF@1<BQHht‰Y0E"q0!gd%=9:!Q
m1<Hc!F@0Y1Y&Gd"P"0Q&l^d7H>d%F@
0XOHgGd7[IHZ&Y0E"qn=c!ŠQdLdLH9i!=1!p&1&1

G=%a'6<c[7Hc&P"'=m!dJ99n!d7H9:![K&=ZF@a'
:F-P"&Hc[Mbn9'L
}*3p'7"R6\"99!17=@QcH<1["RH9i1[7=q
4!1&!L"#ZY'!GY&{!&Y&d{!&%=9:!Lnw'1E"q
F|"&[1<4!Y0QHfX[7!<1L
Thực trạng:JF@=1!!'H1<[<&IQFa!10!f!JL
ee7#<1&[0@7Hl=M@c&<sd7P"#@
[LcYKHl@X'H\"D19!%=9:!d7nw'HI<1=']!
"#ZX@Y^"#@SQ`!MP"#@.HlK!QHr!Xcd7<
sL
2.1.1.2. Giai đoạn 1988 - 1990:
@7Hlc&K!Q9>!HKHr!Xcd7=HZ=M<d
17XcJF@
Trang 15
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
}N1&=1!4!!‹@[RK!!.7!'qL
}b1&Xt@Hc'!&Q&US!K!!&%=9:!QK!qK!{!&
d7@Hc[IY"qU9>!HZK![<&‹
Kết quả:'=n79E"qF|"!<1^(@!‹[<&I
H9iFJ@d7FZY1&A(Œ*3E"K!h3Œ**BL`**Q;`!
=9n!Q(ŒLK•H`!F_H<>{Ž‹F'&H9i>="qU\"4L
2.1.1.3 Giai đoạn 1991-1996:
@SH|#<HlZ@d7H%eF"!q"=CZ@a'JF
@7!1&J"7\L
}**b1&Xt=HZ>@P"0[_R="!P"'[M"QX'1qQe7>
@%=9:!YP"0[_a'79Xu!&["RQF@1<QGY&d7&
4!SF&LŠ
}`**Q4!P"'@&QG^o'RJF@7!1&
J"7\‹

}GHZl\1&A**BQXgH\"=ZF'=c!o`**L
`**)Q'=n77dM~•~d7Xe9:!1&P"'d
5L
}pIXtJ"[1<!q#‚E"qF|"d7@HcP"0[_Xu!<!<L
Kết quả::&X@HlZ@H9i@7Hr!Xcd7qP"&QJF@
HIH<H9i]!F@P"0`!=9n!d7&=Z‰!1<SŠ!1<9>!`!
=9n!)}/Œk`‹;`!=9n!H<F{[S`**)*Q)/ŒL•H`!F_H<
{Ž`**/d73{Ž`**L67`!=9n!d7"#ZU%>q"F@
<H9iE&[RL{[!9:!‡1!0'L
2.1.1.4 Giai đoạn 1996-2000:
%HlZ@\]![<QJF@%"&Hc!M"<s
a'"cFa!10!}JF"dL
ow'"K`1997QJF@9'%"&Hc!M"o"cFa!
10!F"dd7ee%=9:!@!Xq[iA!&J"f7!E"qF|"a
[a''9!<1Q7MQU\"[w'X%!0<1fXqlH%BQc!9n!
d&Hc!U1&#@"F‚XM=1!!.#='Q[71KHc`!=9n!F@X%Y"#
!0F‚1U7QJF@!"#>[.d71e=<!=e=Lh!H\"99!17
=@X%YS!0<d7[MS=1!FUh!•~dVH9iU"#=ed7`!
Trang 16
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
[ML1H@`QKHc`!=9n!dV9'F4S[<H9i^a'!'H1<
**/}**L
}o`1998QGa&US!GY&yFG\"H\"9yuFgSE"
9!Y"#!0KHc`!=9n!d7e=<!=e==1!JF@LGY&7#
&Hc!dUR#JF@QY1!+!!.#='cYKR"P"0M"QSr&
#@"Ka'>@+AX'1qQE1QX01c79QHcP"#JBQ[7!0
"[a'9>!=eHJ"W>q"uCH|#P"&=eHlD19!
%=9:!}nw'L
}"R1'!H9i&US!o`Q!CF"d9.1&Ft

J"=7!X"caS7GXqi[_Q<1='Y&=Z=1!JF@L
Kết quả:KHc`!=9n!F@Q"#dVyU9>!yQY1!X%YS!0F‚1U7L
JF@@"lH%d]!gL%Hl>@QZ@F@D19!%
=9:!}nw'R[<Lq[9i!`!=9n!d7`![<='a'JF@
RH9i0LJ"HZ#@">q"d7>@!M=m!Xc[c!7#7!=2L
b"9!>q"!79!cQYwUS!J"dKQ@"`![<='!'
`!‹!Z@F@%=9:!@"Hr!XcL
2.1.1.5 Giai đoạn 2001 đến 2006:
‘6<cbA/kB=M>YnH&!&F&P"&c@F{&=Zd7"|
X%>YnH9:![K&=ZHq9=1!@F{bb
…b.#U!Hr!XcK!Z@F@%=9:!H%9!b7
=m!.[7Hl>@QGY&u!0&=HZ[[9i!Y0E"qQn
=c!%=9:!=1!d7!179‹
…<1X9"#Z<dJ&=Z!"r.[Q=m!.[7!&1USd7H71
<1QF1'md74!!‹
…6lXc&#d79>!^1<Hc!a'K!G=%Q=m!.[70
&7GQE.#U!Xc&#79=1!Y<Qd]!<LL
YE&H%9dR#Q6<cbHI@cX9U7=1!dSZ1&4
e&=ZF@D1H%9!ba''L
‘&X9@@a'HlY'"6<cb
}kH%9>!<}5&"#&US!GQn='J"
>c&=Z1[1JF@d7&U1'!'L
Trang 17
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
},"&=enw'd7cRF@P"K@H9iH|#<A~•~Q
H|#<P"&=e[MF@F@~•~D19!E.#U!c!Hr!F@
~•~‹'!'~•QF_H%X01XcH\"9dRp0‹CH|#P"&=e
!'R€•QdLdLBL
U1'[IY"q1d'#1&l^GUS!L

Kết quả:JF@F4S[<%`!=9n!H[M‹!]d]!H9ilH%L
JF@cRY."d7'>d71JF@@!‹Y1!&dqHJdJq
[9i!`!=9n!A&dqHJ>q"QZ@QY^<='B[7=q!M=m!LJ
F@dV=1!e=<!SR"E'>L`!=9n!dVq>^J`!L
F@%=9:!9!U19'F!P"0[_M.
'!7"!‡1Q4$4=9:!d7&<EIcHIU$='dKHc`!'L
JF@`!=9n!'19!WYK`![<='n^qQ!.#[I!
G7!"#ML
JF@dVun9F@H'!&=ZL=1!>q"F@Q['1
Hc!4!  !dV  @  !\  3Œ  ABQ  J  F  @  dV  a  #@"  X'1  !r
&U1'!td7do'L&U1'!791<Hc!F‚"P"0L
2.1.2 Giai đoạn 2006 – nay:
7/2006'"J"`H7&Q'HIG^!'R€•LF
7#_!v'=qP"'=m!dJfF@a''LiG[q7'
"H9iocR[7%=9:!E"qF|""R[i1'n=c!LD1H
7!''YsH9i<='XeH†!d&HKaF&QF4!hd9!
J"=710dJ"@d7<!<9'#]'LoHYs`!9:!J[F
@4!P"'dH|#<1<Hc!E"qF|"Q"CH\"99!17L
'"`H\"!'R€•QF!<E"qF|"a''HI`!=9n!F&
'1AQ)ŒBL;a'09`!Q)ŒQ'1qFZo`**3LO!dH[7!&
M"UO!*&!H\"3`!3Q(ŒL"#MQKHc`!=9n!'a'J
F@+!J|F&J"!"#>[<&L
Sang 2008@K>XI1!&"K`3Xg!"roY[D1'!a'!&
E`!U\"Q!&0M"UO!]!&!H\"`@S`!<(Giá dầu thô
quý 1 năm 2008 tăng gần 40% so với giá bình quân năm 2007, Giá phôi thép đầu năm
2008 đã tăng 45,1% so với cuối năm 2007, Giá phân urê, giá bột mỳ, gạo tháng 3 năm
2008 đã tăng hơn gấp đôi so với năm 2007 ) &U\"Q!&[9>!`!<F@
Trang 18
GVHD:
Th.S Leâ Thò Khaùnh Thuøy

[<&0`Ysn^=MŒLGad7&Xc!7[MP"'QHfX[7
!.7!79HI0=ZF'J"X&P"#@[d7Hr!XcHZHK
[<&d7H.#H9i1[7SM"7!H\"=1!HJ"7F@L!0&
FJ@[<&a'G;a[7
} Một là, thực hiện chính sách tiền tệ thắt chặt.^"!J=1![9"4!d7U9iG
US!`![MSo`/P"'&`d7`!'1=1!`3[7!"#M.
P"'=m!!.#[<&LR^H9ieeHQGaa=9>!FZY1&
fsl!9>!'1&d7l!U9iGUS!!'#oH\"`L!.7!
79Q4!P"'daHc!Q[1<YwUS!i[_&4!SGY&J
D1!"#Mg%=9:!HZXu!H9i#M"\"7#L
} Hai là, cắt giảm đầu tư công và chi phí thường xuyên của các cơ quan sử dụng ngân
sách, kiểm soát chặt chẽ đầu tư của các doanh nghiệp nhà nước, cố gắng giảm tỷ lệ thâm
hụt ngân sách.
} Ba là, tập trung sức phát triển sản xuất công nghiệp, nông nghiệp, khắc phục nhanh hậu
quả của thời tiết và dịch bệnh để tăng sản lượng lương thực, thực phẩm
} Bốn là, bảo đảm cân đối cung cầu về hàng hoá, đẩy mạnh xuất khẩu, giảm nhập siêu. .
HK"!\"dJ7!1&Qq[7&f7!@#@"1Y0E"qd7H:YK!.
U.[7JHJP"#@H%HZF4!!.#='HcX@dJ!&Q!`fH\">L6ZX01H0
!"r"!=M%=9:!cH%'Q!]d]!'[9>!d7FJ@Y`!!&
P"&^a'7!7#QGaP"#H%[9i!E"qF|"!<1`n^
/="qd7o'#H@@P"_(F4!P"&(Q="qLGa+!HI!'1pc
7GHJE"q9>!&.!"@E"qF|"'QU\"4d7!M^"F0`!
&US!"@E"qF|"!<1L=1!HJ"FHr!64['5!0!&Y1dHr!J&
9[7%=9:!E"qF|"[a'9'QdD1!]P"&[."{!&KH1&!]'
Hr!J'd7Hr!64['5F4!0&HC!P"'=M%=9:!
!1<LedR#QGaa=9>!&US!{!&[1<dXMHcGiQ
0&P"'"!\"=M%=9:!Q!C1dFJ@[<&9!F4!
09n![H@E"qF|"QX01H0d"'X&Q"#ZHl!1<U$='"R
[iL
} Năm là, triệt để tiết kiệm trong sản xuất và tiêu dùng.Ga#M"\"&>P"'7

9g!0ŒM"7GQ&U1'!0=7Y1&q0&F10
u<!&7d7G[9"4!L
} Sáu là, tăng cường công tác quản lý thị trường, kiểm soát việc chấp hành pháp luật nhà
nước về giá. KMP"#@F4!HZE0#='e=<![<US!&X@Hc!=M%=9:!
Trang 19
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
HZH\">Q.!!&Qq[7&f7!@#@"1Y0E"qd7M"UO!Q9E`!
U\"QYg‚QE`!Q"K]'XQ[9>!Q|„‹!`fe=<!
X"4[R"P"'XM!QHfX[7X"4[R"E`!U\"QF1&!Y0L
} Bảy là, mở rộng việc thực hiện các chính sách về an sinh xã hội.=9ee!&0
`!'1Q09n!H@H:YK!a'.U.Qq[7dO!!‡1Qc!‡1QdO!X%
M'Q!9:['1Hc!"RqQGaHIa=9>!n=c!&G
Y&dJ'YEIcL
GaHIP"#@H%`!Œ^[9>!KZ"1]!!9:['1Hc!
"cFK>P"'79Q[[9i!d+='!Ql^G=%Ql^G=%}EI
co!7#&!`LGa+!P"#H%HJ"W^[9>!KZ"
D19!`![MHKd['1Hc!'[7d1U1'!dKH\"9
9!17Q>P"'Ql^9!17Ql^P"K@d7&.!9:9!17<
'Q['1Hc![7dn4!#QU1'!Qi&EIQli&Q='!=<Q
c!'HeQ&.d7&l^F&a''"M9['1Hc!L
’M!d!9:['1Hc!HIP"'m!JAFZ0['1Hc!U1U1'!U<#
!JBQ^[9>!KZ"P"#H%'1>Gq3ŒY1d^[9>!KZ"dO!L
!17='QF10!Q="!9:dJ9"d7!9:9n!=iqX01ZEIcHIH9i
`![9>!ŒQ>Q)="!9:4!HIH9iHJ"W=iq[MŒY1d
^"|7L
a9!GaHIX'7P"#@H%YK*k,6}!dJcYKGY&
8=iHr!X71U.cZ"YKQc"cUGY&Qc!‡1QcR!‡1d7
!9U.LD1HQqXu!J9>!H9>!)[GU\"10k`AU\"gY&!B
1&c[7Hr!X71U.cZ"YKQc"cUGY&d7c!‡1n]!

>9'H[9‹HJ"W^8=i"'X01Z#@1!9:!‡1o
LHr!k!9:k`[M(LHr!k!9:k`‹8=i)Œ!&zX01Z
#@HKd7dM"ccR!‡1'!'X01Z#@!"#‹8=i!9
U."'QH!7"H&Xg0Y0Q7""!^!U%dS11<Hc!F'
&0Y0‹8=i!9U.HZ'#&#7"Y'![1<&#M"'1GM[">‹
8=idJFGX01Z.7"17"H&Xg0Y0Q7"U%dSSdS1<
Hc!F'&0Y0d7X01Z'<1"#JdM[7dD1iHr!['1
Hc!=M&7"&Q7"U%dS‹8=idJU\"1!9U.[7aYn]"7"H&Xg0
Y01f7""!^!U%dS11<Hc!F'&0Y0L
Trang 20
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
O!dH[7d<!o!dq!q#‚RF|"d7!u
FJ@[<&LA)kB
pZ"HrWYK!&M"UO!=1!&!H\"`
Năm 2009QU109n!!M=m!oY"#1&F@17\"[7[<&a'
'QGaHIX&FG\"4!P"'GY&8=i[IY"q
/ŒHKd&U1'!Q&9>!=e$Q!0d7!I"@QX01[I1&
d'#dK<&!.7!9>!<L5/2009QpcN@1<d76\"9HI4!XK
G^dJ!FG\"!&=%/(L{Hr!A9>!H9>!{ŽBa'G
aQY'"H`![M!e{Hr!A9>!H9>!*{ŽBLD1HQ!FG\"
9>!H9>!{ŽH9i'7\&!&=%F&'"LSZ&\
a'!FG\"7#X'1!r
}8=i[IY"qd'#dKGUS!F10!3L{Hr!L
}<"rdKH\"9E.#U!>X0^!=9F10!(L/{Hr!L
}“!=9!.Y&79HZcYKU&qX&F10!(3L
{Hr!L
}"#Z!"rdKH\"9F@1<`Y'!`*F10!(L{
Hr!L
};&7M=&@"GaF10!L{Hr!L

}GY&!0"@F10!L{Hr!L
}`!MU9iX01[IGUS!1U1'!F10!3L{Hr!L
}&F10FG\"F&u!`fY"#!0F@QH0X01'YEI
cF10!3L{Hr!L
FG\"09n!KqH%AFGG"\"`!QUV`!
;BQ"#M+!HZ[<J"[S#Y'"7#<1X1!X!H\">X1!X!^!
Trang 21
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
F1&d7XqHc!Y0Q[<&`!'1Q.S!.Y&f!UVi79
`!'1Q!.#XqlH%{!&d7XqlH%F@dv4L!7#)kk*X%
&!&F10!)Œd7H@&!QGa0"#MXKUo!!FG\"L
p9Y'!H\"`2010QU1KHcrSF@a'`*d7F@P"0&
!FG\"F&q9i!MdqU^&!FG\"HIF4!H9i@7
U^F1&d7'!L&^[IY"qGY&+!H9iU"#=en^=qq
u@S8=i1YSra'JF@L"#MQ!'#Y'"P"GkQe
eF@dv4HIJ"Uq""Xql7XZ"P"'=m!q[7[<&
XgH\"U.!'1L=9eeeHQGaHIX'7Nghị quyết 18/NQ-CP
dJ]!!0&X01H0lH%F@dv4QF4!HZ[<&'1d7H<KHc
`!=9n!F@F10!Q)Œ=1!`L
6.#[7d`X0ZP"'HZa'GaXgH\"]!Hc!&H\"M
gfGY&F@dv4QFJ@[<&d7qRc^`!=9n!
do'0L&!0&a#@"a'!%H%X'1!r
} NJ@[<&AGUS!`!)ŒQ>@[IY"qt'"RQlH%!&Y&!&
dR9>X0B
} CH|#E"qF|"Q<@RYM"Q0&.'1&AHJ"7{!&[
1<Q&X&8=iE"qF|"Q<@RYM"]!f7!=1!9HI
Y0E"qH9iB
} p01H0!"r[SM"&=ZF@}EIcA`!"Q@FB
} p01H0lH%Q'17a'K!7G}!.7!

} CH|#&=ZY0E"qQFU1'
} 6|#<4!Q"#M="#J
JF@'=1!`HI1q#]!Uq""X'H\"d9iP"'
]!FF`a'Fa!10!F@17\"d7U\rSH7`!=9n!F@L
"#MQU1&US!Sa'GY&FG\"d7U1GY&Jn=c!Q[<
&HId9i^c1YKH|#[IY"q[MP"&'1d7<1&[[M%=9:!!1<
K!.#M]!!"#>XqlF@dv4F@Ga0[M@7
]!X&d7ZP"'HZ<s>d71H\"`L
‚1=1!K!!&0F!&&f7!@[9iH9iU"#=el
H%n^q=9gYs[7`!.S!.Y&d7dJU7<YsH%9!
Y'H\"9d7M"UO!L.S!.Y&dVh[Q9:!E"#M`!d7H'!
n^'1Q=1!FHH\"9&=ZH'!=1!E"9!!0Ys09n!
Trang 22
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
qH%KHc`!=9n!F@=1!U7<L.S9>!<F‚1U7Q!.#
&[[M{!&KH1&L
6ZlH%F@Q`9"M7!H\"a'GaM[7G
Y&Jgfc&FMH%L\G1&[<&WM"J1Oi
d!'H1<&=Z'#d7HJ"7c&qP"&QU^F1&Xu!&
4!S'!Gq%=9:!L
6KdGY&7F'+!\0gfQ9!=M>YnG1&H@
F0`!`!=9n!U7<Lg!0H\"9E.#U!>X0o\
0H9iHr!:ddH'U<!''#EIc'&F10H\"9E.#
U!>X09&e^H\"9D1U<!p•Qp„'#H\"9i&4!9
A;;;BHZH0X01!"r[EIc1H\"9>Yn<\!LN4!Zg!0H\"
9&=Zc&=7['de9dR#Ys09n!F0`!`!=9n!=1!U7
<L
5/2011!%P"#@k,};HIH9iGaH9'=ggfJQuS
M"!0[<&L

N@P"0QFJ@[<&74!L'"G&!QWYK!&M"UO!h/Œ
Y1d"K`QH.#[7^`!=qqY1O!Fea'J"`P"'LX01
H0&.'1&L6.#[7:HZ'E"qYM"Y'"J"`RYM"=q
'1AE"qF|"H<(Q))WŽQ`!QŒ‹=1!FRFRF|"H<(Q/W
ŽQ`!QŒY1dO!FeBL6.#[7:HZ'E"qYM"Y'"J"`
RYM"=q'1L
O!d`!"CH\"9Q!0!.dK•~K>QFJ"K`!'1!C
1!"rdK!1<UrU71>QF@W!&kŽU"#=elH%LoF@P"0
FJ@[<&QlH%d7.!'1!&=%Hr!cQ[IY"q1d'#HI!0'
dl!^!0)}ŒQOidU$X@a'[<&QF@dv4d7%=9:!
JLLL
fUOH<H9i]!7"[9!eeF@}EIchJ"
FF`&^LN@dv49'YlH%d]!gQWYK!&M"UO!
E"9!`!=n[<Q`!=9n!R>Fedm!QY0E"qFU1'Sr
RQiEq"!.7!RH9i!0P"#@Q%=9:!7GJh^<L
1gfGY&Jd7H\"94!o`M&U1'!
!fJ"FF`Q7!'rF1'1QXqHc!Y0H!X`!L7!="WHr!
Trang 23
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
‰4Š=1!XqHc!Y0QW[7!rF1dVn^ŒQ()LU1'!&
Y0Q!o!1<Hc!L\"@&U1'!h1<Hc!HJ"!04!Y"qo}
(ŒLiEq"!.7!`Wn^(QŒQ'#HI`![MQ}ŒQdYKJ
LWHr!LpM<]!F@P"0H<H9i=1!!%P"#@YKk,}
;Qh=qJ"dqHJqX&\!0P"#@udo'FJ@[<&QlH%
F@dv4Qdo'X01H0`!=9n!OiL
”'"FH&!&eeF@QGaHIe=']!f<@\
FgSL
5/2012!%P"#@(k,};a'Ga='H:H9iED9[7c[J""K
q^"u!0t']!‰CYKŠH'![7FY^JF@L!%P"#@R="!

d71&!0&qX&&1!TFF`1Y0E"qFU1'Q8=i%=9:!L
6 giải pháp chính của nghị quyết số 13 năm 2012:
} '<&!:<c"@!&=%!'`!L
} '<*&!c"@"RU1'!L
} 0)ŒJ"MHq0c`HKdcYKl^F@L
} p&1&1,"KcEDE‚QP"#@H%!0Q$"@L
} <1HJ"F"R[i1U1'!d'#H9idKL
} 6|#'dQ!0!.dKH\"9L
+!=1!`Q=9YXqla'!&d7![MH@HWHZd71]!
!7#"K&!kQ!&[RF{[S/*="Hr!Q!"#M.Go&Hc!a'
"cFa!10!i4!."•"Qd5[\H\"MX%S<!Gd7c
\F4!ta'!H\">L'"FH9'='&!0&'!G!g<9
qP"1'RF|"QX&d7!Xel!&Q!.7!79&US!GY&Hc
P"#Jd7!@!Qm9>!"–[79>!"d7!,"K!'L–[7H>d%
U"#qH9i‚URQ!'4!d7!@!L&H>d%"KFU1'd7!@!
0H&^!J"HJ"F9dK=M{Q1<Hc!FU1'd7!=M
`Q&QHZX&7!<(WQ7K="c="!9>!=n[MQc
"@=M)="Hr!k`=1!`[M@!\q„
c`F@0H<+!HIF‚1D1e=<!H!X`!XqHc!Y0L
&4!#H%'KH"''"H<<!&`c"!9L@Q[7Y!X&&1U&
H%'KHIH9iUX&1o=9FGUS!XqHc!Y0X%!.7!Y@fLJ"
aH\"9HdKQF4!Z@S=ZF'U&HI0!0!&`c=q<
o=9H9!F4!4!F'L"#79GUS!dcYK9>!
=e7n1!9:"Rqd7]!U&H%'KF0`!X&Q"r
Trang 24
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
=1!`9!GY&7#+!F4!!C%=9:!XqHc!Y0G
"d"QXnw'n1GUS!H%'KdV=q—L
&4!#^!F1&+!F4!!1<[FN@FF`QGUS!X%

gfQFa!10!i4!."•"LLL=1!HQYF&l@"q!&7!
[1<Q>cw'E"K!U9!&QRGU9LHr!9N;AI^!
F1&a'4!#l\'.'B[7HZKq=1!X^='"!a'%
=9:!^!F1&'`'#L
&>q"K!!.7![7c=1!X'+ma'P"&=e&q"=C
JF@}a=9>![H9i60!HJ='Y'"H<cdo'P"'A6<cbBuHl
d7.!'1J[7GQ`![P"0=%HZG^!d!'H1<&=Z
a'F@Hq9}&=ZD1J"Y."c&XJd]!Qq[9i!LA7
hQG!v'd76q0Y&Rd'"U1q'F10<:Y'"F
YwUS!P"&J"dK"#Hc!!g<HZ1d'#="!U7<BL
2.2 Tài chính công trong nền kinh tế Việt Nam
2.2.1 Tình hình hoạt động thu chi của ngân sách nhà nước
p0!K!FM"!.Y&79P"'&`
)  3  * 
l!" *L* L3 3*L/3 ()L(* /L3( //L(/
l! L*3 (**L/ /*/L )/L*) L(3
A!"rl!S4!FMB
2.2.1.1 Thực trạng về thu của ngân sách nhà nước:
"!.Y&79!g[Jd=<!1<Hc!a'17XcJF@
d7YdRHc!a'&<=O!&=%9&<=O!&0"RQ[IY"qQ„
=1!Hl!Y0|P"KcA;B[7.KF&P"'P"#@H%YdRHc!
a'&<=O!&=%do'&Hc!H@Y`!!0^"do'Hf='#M"\".!
'1&US!HJ"@a'"!.Y&79HKdJF@L!"r7G
a#@"e7MP"5!.Y&79[7!&=%Y0|f!UH9i`!
=9n!d^'1=1!F"d+!9@!L
=1!]!`P"'79'HIX'7J"GY&dJ"a'!.
Y&79HZ&1!T]!d9!gF>UR#!"r[=1!.U.H\"9
d71&=ZFU1'QY0E"qL{["#Hc!dKH\"9=1!U.HZ`!!"r
Trang 25