Thực trạng và giải pháp chống thất thoát ngân sách trong hoạt động kiểm toán đầu tư xây dựng cơ bản của Kiểm toán Nhà nước Việt Nam

KIEM TOAN NHA Nl/6C

DE TAI NGHIEN ClJtJ KHOA HOC CAP BO

THUC TRANG VA GIAI PHAP CHONG THAT THOAT
NGAN SACH TRONG HOAT DONG KIEM TOAN DAU TV
XAY DUNG CO BAN CUA KIEM TOAN NHA NUOC VIET NAM

Chii nhiem de tdi

CN. Le Hung Minh

Pho elm nhiem de tdi

TS. Tran Duy Thanh

Thit ky de tdi

CN. Nguyen Tuan Anh

HA NOI, NAM 2006

^3


DANH MUC TAI Ll£U THAM KHAO
1. PGS,TS, Thai Ba Cin (2003), Qudn ly tdi chinh trong link vuc dau tu vd
xdy dung, Nxb Tai chinh, Ha ngi.
2. GS,TS, Vuong Dinh Hue (2004), Ly thuyet kiem todn, Nxb Tai chinh,
Ha ndi.
3. Thanh Hien (2003), "Hiu bet cac du an xiy dimg ha tang ddu phai dieu

chinh miic dau tu", Bdn tin kinh te'Viet nam vd the giai, (1339).
4. Hdi Xay dtrng Viet nam, Hiep Hdi tu vin xay dimg Viet nam, Hiep hdi
nha thiu xay dimg Viet nam (11/2003), Hoi thao chdng that thodt,
lang phi trong dau tuxdy dung, Ha ngi.
5. Kiem toan Nha nude (2004), Kit qud kiem todn nam 2004 trong linh
vuc dau tu vd xdy dung, Ha ngi.
6. Luat Xay dung Viet nam.
7. Nghi dinh sd 52/1999/ND-CP ngay 08/7/1999 ciia Chinh phu ve quy che
quan ly dau tu XDCB.
8. Nghi dinh so 12/2000/ND-CP ngay 05/5/2000 cua Chinh phii vd sira
ddi bd sung nghi dinh 52 ngay 08/7/1999.
9. Nghi dinh sd 07/20()3/ND-CP ngay 30/01/2003 cita Chinh phii vd sira
ddi mdt sd dieu cua Quy che quan ly dau tu va xay dung.
10. Nghi dinh sd 88/1999/ND-CP ngay 01/09/1999 cua Chinh phu vd Quy
che diu thau.
11. Nghi dinh sd 66/2003/ND-CP ngay 12/6/2003 ciia Chinh phu ve sira
ddi bd sung mdt sd didu Quy che dau thau.
12. Nghi dinh sd 16/2005/ND-CP ngay 17/2/2005 cua Chinh Phu ve Quy
che quan ly du an dau tu va xiy dung.
13. Ngudn Bao Cdng an nhan dan sdl750 ngay 13/11/2003.
14. Ngudn Bao Dau tu sd 142 ngay 27/11/2003.
15. Ngudn Bao Dau tu sd 63 ngay 26/5/2003.
16. Ngudn Bao Diu tu sd 81 ngay 07/7/2003.
17. Ngudn Bao Tien phong sd 243 nay 05/12/2003.
18. Ngudn Bao Tidn phong sd 137/2003, Xdy dung cdu Hodng Long vd cdu
Ham Rong: that thodt 4,5 ty ddng.
19. Hoai Nguyen (06/6/2004), "Mgt cdng trlnh ky liic vd lang phi",
Vietnamnet,
23. Thdng tu sd 44/2003/rT-BTC ngay 15/5/2003 ciia Bo Tai chinh hudng
din quan ly, thanh toan vdn dau tu.

24. Thdng tu sd 45/2003AT-BTC ngay 15/5/2003 ciia Bo Tai chinh hudng
din quyet toan vdn dau tu.
25. Pham Khic Xuong (2002), Thuc trgng ve tham nhifng, lang phi trong


cdc chuang trinh, du dn dau tu XDCB bang nguon vdn NSNN vd
nhifng gidi phdp ddt ra vdi kiem todn Nhd nude, Dd tai nghien ctiu
khoa hgc ca'p co sd, Ha ndi.
26. Van kien Dai hdi Dai bieu toan qudc lan thii 9 (2001), Nxb Chinh tri
qudc gia, tr.94.
27.Van kien Dai hdi Dai bieu toan qudc lan thii 9 (2001), Nxb Chinh tri
qudc gia, tr.93.
28. Van kien Dai hoi Dai bieu toan qudc lan thii 8 (1996), Nxb Chinh tri
qudc gia, tr.l64.


MUC LUC
TT

Noi dung

Trang

Md DAU

1

Chirorng 1 : THAT THOAT NGAN SACK NHA NUOC TRONG
DAU TU X A Y DUNG CO BAN VA VAI TRO CUA KIEM TOAN
NHA NUOC TRONG VIEC CHONG THAT THOAT

4

TONG QUAN VE DAU TU X A Y D U N G C Q BAN VA TRINH TU
QUAN LY DAU TUXDCB. UU, NHUOC DIEM

4

1.1.1

Khai niem ve dau tir xay dung co ban va cac cong trinh xay
dung C ban.
O

4

1.1.2

Dac diem chu yeu cua dau tir xay dung co ban

4

1.1

1.1.2.1 Ddc diem san pham xdy dung

4

1.1.2.2 Ddc diem chu yeu cua san xudt xdy dung

6

1.1.2.3 Ddc diem cua vdn dau tuxdy dung ca bdn ciia Nhd nude

7

1.1.3

Tinh hinh DTXD, ket qua dat dirge va nhirng tdn tai

8

1.1.3.1 Nhung ket qud dat dugc

9

LL3.2

Nhifng van de cdn tdn tai

10

Thirc hien quan ly dau tir xay dirng co ban

14

LL4.1

Qudn ly Nhd nude ddi vdi cong tdc dau tuxdy dung ca bdn

14

LL4.2

Tinh hinh qudn ly dau than

14

1.2

THAT THOAT, LANG PHI NSNN TRONG XAY DUNG CO BAN
NHUNG NAM QUA.

15

1.2.1

O
Khai niem ve that thoat, lang phi trong dau tir xay dung C ban

15

1.2.2

Cac bieu hien cua that thoat, lang phi trong dau tu XDCB.

17

1.1.4

1.2.2A Giai doan chuan bi dau tu

17

1.2.2.2 That thoat trong giai doan thuc hien dau tu

18

1.2.2.3 That thoat trong giai doan ket thuc xiy dimg, dua du an vao khai
thac stjr dung

21

1.2.3

Tac hai cua that thoat, lang phi.

22

VAI TRO CUA KIEM TOAN NHA NUCJC TRONG VIEC KIEM TRA
TAI CHINH CONG NOI CHUNG VA KIEM TOAN CAC DU AN
DAU TUXAY DUNG CO BAN.

24

1.3.1

Churc nang nhiem vu cua KTNN.

24

1.3.2

Vai tro cua Kiem toan Nha nude trong viec kiem tra tai chinh
cong va kiem toan cac dir an dau tu xay dirng co ban.

26

1.3

Chuang 2 : THUC TRANG THAT THOAT, LANG PHI TRONG
XDCB THCII GIAN QUA vA HOAT D O N G KIEM TOAN CAC
DU AN DAU TU XDCB BANG NGUON VON NSNN DO KIEM
TOAN N H A N U O C TIEN H A N H

32

2 1 THUC TRANG THAT THOAT, LANG PHI TRONG DAU TUXDCB.
.

32

2.1.1

That thoat, lang phi vdn NSNN ciia cac du an dau tu xay dung
trong budc chuan hi dau tu.

32

2.1.2

That thoat, lang phi vdn NSNN cua cac du an dau tu qua budc
thuc hien dau tu.

47

2.1.3

That thoat, lang phi vdn NSNN cua cac du an dau tu trong giai
doan ket thuc xay dung dua cdng trinh vao khai thac su dung.

50

H O A T D O N G C U A KIEM

51

2.2

T O A N N H A NUCIC

DOI V6l cAC D U

AN DAU TUXDCB TRONG cAc NAM QUA.
2.2.1

Ket qua kiem loan cac du an dau tu trong nhirng nam qua cua
KTNN.

52

2.2.2

Nguyen nhan gay ra that thoat, lang phi vdn NSNN qua kiem

58


toan cac du an DT XDCB cua KTNN.
2.2.2.1 Vai trd, trach nhiem cua chu dau tu, chu qudn dau tu chua rd rdng.

58

2.2.2.2 Chua cd cdc quy dinh chdt cheve cdc che tdi trong phdn cdp qudn
ly dau tu vd xdy dung.

59

2.2.2.3 Chu nghia binh qudn cdn xdy ra a mgt sd nai

59

2.2.2.4 Chua tuan thu theo dung Quy che Dau than.

60

2.2.2.5 Cdng tdc ddo tao cdn bdt cap.

60

2.2.2.6 Du dn cdn chdm hoac chua duac thdm tra, phe duyet quye't todn
vdn dau tu kip thdi.

60

2.2.3

Danh gia ve that thoat, lang phi trong cac du an dau tu xay
dung qua kiem toan va cac van de dat ra.

61

KINH NGHIEM KIEM TOAN CUA MOT SO NU3C TREN THE Gl6l.

64

2.3.1

Vai tro ciia cac ca quan Kiem toan nha nude trong viec phong
chdng that thoat, lang phi.

64

2.3.2

Bai hoc kinh nghiem riit ra cho KTNN Viet Nam tong cac giai
phap, each thiirc phat hien that thoat, lang phi.

65

2.3

Chuang 3 : DINH H U 6 N G VA GIAI PHAP T A N G CUCiNG VAI 71
TRO CUA KIEM T O A N N H A N U O C TRONG CONG CUOC
CHONG THAT T H O A T TRONG DAU TU X A Y DUNG CO BAN
BANG NGUON VON N G A N SACH N H A N U O C
31
.

QUAN DIEM vA NHUNG GlAl PHAP CHUNG CUA N H A NU6C
VE CHONG THAT THOAT N G A N SACH N H A N U 6 C V A DAU TU
X A Y DUNG CO BAN BANG NGUON VON NSNN.

71

3.1.1

Quan diem, dudng Idi cua Dang va Nha nude ta ve chdng that
thoat, lang phi trong dau tu XDCB.

71

3.1.2

Cac giai phap chdng that thoat, lang phi trong dau tu xay diJtig
ca ban bang ngudn vdn ngan sach nha nude

73

3.2

DINH H U 6 N G V A GIAI P H A P T A N G CUC^NG VAI TRO CUA
KIEM TO A N N H A NUCiC TRONG VIEC CHONG THAT T H O A T

78

3.2.1

Giai phap ve chinh sach nhan su va ca caiu td chirc.

78

3.2.2

Nang cao chat luang dao tao bdi dudng cho kiem toan vien

79

3.2.3

Md rong pham vi kiem toan va loai hinh kiem toan

79

3.2.3.1 Md rgng pham vi kiem todn vd thuc hien kiem todn a cd ba giai
dogn cua qud trinh dau tU.

79

3.2.3.2

Tien hdnh kiem todn trach nhiem kinh te trong nhiem ky ddi vdi
cdn bo lanh dao.

87

Tien hanh kiem toan dieu tra

88

3.2.4.1

Muc tieu cua kiem todn dieu tra

89

3.2.4.2

Chd the kiem todn dieu tra

89

3.2.4

3.2.4.3 Ddi tugng kiem todn dieu tra

89

3.2.4.4 Ngi dung vd pham vi kiem todn dieu tra

89

3.2.3.5

89

Thdi gian vd thdi ky kiem todn dieu tra

3.2.3.6 Quy trinh kiem todn dieu tra
3.2.5

Can sdm tien hanh kiem toan hoat ddng ddi vdi du an dau tu

90
90

3.2.5.1 Lap ke hoach kiem todn hogt ddng ddi vdi du dn dau tu

91

3.2.5.2

95

Thuc hien kiem todn

3.2.5.3 Lap vd phdt hdnh bdo cdo ket qud kiem todn
3.3

DIEU KIEN vA LO TRINH T H U C HIEN cAC GlAl P H A P CUA
KIEM TO A N N H A N U 6 C .
K^TLUAN

97
102

104


Md DAU
1. Sir can thiet ciia de tai nghien ciru
Nen kinh td nude ta tren con dudng c6ng nghiep hoi, hien dai hoi nhung
nam gin day lu6n dn dinh phat trien vdi tdc do tang trudng cao ttr 7-8% nam; mgt
trong nhirng ye'u td gdp phan quan trgng quye't dinh su tang trudng nay li boat
dong dau tu xay dung co ban (XDCB) Cang ngay cang dugc tang cudng de xay
O
dung C sd vat chat ky thuat, cong nghe tien tie'n cho sin xuat cua xa hoi. Tdng
miic diu tu ctia toan xa hdi binh quan d nude ta mdi nam dat 400 nghin ty ddng,
vdi nhip dd nam sau cao hon nam trudc, trong dd vdn diu tu ciia Nha nude chiem
ty trgng tir 50-55% tdng vdn dau tu, chie'm vai trd chii dao trong co cau vdn ciia xa
hdi, gdp phin dinh hudng, tao ra co cau kinh te' mdi va thu hut dau tu ciia cic
thanh phin kinh te' khac. Tuy nhien trudc thuc trang ciia nen kinh te' nude ta dang
trong giai doan ddi mdi, hdi nhap kinh te' qudc te', phat trien kinh te thi trudng theo
dinh hudng XHCN khdng the tranh khdi nhiing nhugc diem yeu kem, ma trong dd
ndi len la tinh trang that thoit va lang phi da va dang dien ra d tat ca cac khau
trong qua trinh diu tu XDCB, gay nhiic nhdi xa hdi va dang dugc Dang, Qudc hdi,
Chinh phu, quan tam tim bien phap ban che, khic phuc. Kiem loan Nha nude la
O

mgt C quan cd chiic nang kiem tra tai chinh cong quan trgng ciia Nha nude, do dd
cd kha nang tham gia tich cue vao mat tran chdng that thoit, lang phi cong quy,
tai san cua Nha nude.
Qua 12 nam hoat dOng, KTNN Viet Nam da the hien rd vai trd quan trgng
khdng the thieu trong cong tic kiem tra, kiem soat viec quan ly sir diing cac ngudn
luc tai chinh va tai san cong ciia Nha nude; vdi ket qua kiem toan da kien nghi
tang thu, tie't kiem chi cho NSNN hang chuc nghin ty ddng; trong dd rieng Iinh
vuc dau tu XDCB, qua kiem toan cic du an dau tu xay dtrng va cac Chuang trinh
muc tieu da kie'n nghi thu hdi ve ngan sach hang nghin ty ddng, ngoai ra cdn phat
hien nhieu sai pham ve viec chap hanh trlnh tu, thu tuc dau tu, chap hanh cic quy
che' ve quan ly dau tu xay dung, quy che' dau thau va cic che' do tai chinh ke loan
khac de kie'n nghi cic don vi khic phuc kip thdi, gdp phin tich cue phdng chdng
lang phi, that thoat trong diu tu XDCB. Tuy nhien nhirng nam qua trong bdi canh
Ki^m toan Nha nude viia nghien cihi ap dung cac phuong phip kiem toin, vtra td
chiic bg may va hoat dong kiim toan nen cdn nhieu viec phai dieu chinh vi hoan
thien, nhat la trong tinh hlnh hien nay that thoat, lang phi trong diu tu dang la tam
di^m cua su biic xiie thi Kiem toan Nha nude cin phai lam gl vi lam the' nao de
gdp phan ngan chan va day lui tinh trang nay? dieu dd vin cdn la mgt thich thiic
Idn. Cho de'n nay KTNN chua cd de tai nao nghien cdn mgt each diy du va khoa
hgc ve ly luan ciing nhu thuc te that thoat, lang phi trong du an diu tu sir dung vdn
NSNN d nude ta va tii dd cd nhirng giii phap cin thie't trong boat dong kiem toan
diu tu XDCB cua Kiem toan Nha nude.


Xuat phit tir cic ly do tren, chiing toi lua chgn nghien cuu de tai: Thuc
trang vd gidi phdp chdng that thodt ngdn sdch trong hoqt ddng kiem todn dau
tu xdy dung ca bdn cua Kiem todn Nhd nude Viet Nam
2. Muc dich nghien ciru ciia de tai
Day la de tai nghien ciiu iing dung, tren co sd di sau phan tich ly luan co
ban ve that thoat, lang phi, dac diem cua qui trinh diu tu XDCB, ddng thdi dinh

gia thuc trang ve that thoat, lang phi trong cac du an diu tu XDCB sir dung vdn
NSNN, cung nhu danh gia thuc trang cua boat dong kiem toin diu tu XDCB cua
KTNN. Tren co sd dd dua ra mgt sd giii phap phdng, chdng that thoat, lang phi
NSNN trong hoat dong kiem toan diu tu XDCB cua KTNN nhim gdp phin nang
cao hieu qua diu tu, nang cao vai trd vi tri cua co quan KTNN.
3. Ddi tugng va pham vi nghien ciru cua de tai
* Ddi tugng nghien ciiu
De thuc hien muc tieu ciia de tai, cbting toi tien hanh nghien ciiu cac ngi
dung CO ban sau:
- Tinh hlnh diu tu vi quan ly diu tu XDCB cua Nha nude ta trong nhirng
nam qua.
- Kiem toan Nha nude, thue trang vi vai trd trong cong tic phdng, chdng
thit thoat, lang phi vdn diu tu XDCB.
- Nhiing giai phip nhim nang cao vai trd ciia KTNN trong viec phdng,
chdng that thoat lang phi vdn dau tu XDCB.
* Pham vi nghien cun
De tai gidi ban trong viec nghien ciiu thuc trang va giai phap chdng that
thoat ngan sich trong boat dong kiem toan diu tu xay dung co bin ctia Kiem toin
Nha nude Viet Nam.
4. Y nghla khoa hgc va thuc tiln cua de tai
Khai quit he thdng hoa vi lim rd nhirng van de ly luan co ban that thoit,
lang phi trong cac du in dau tu XDCB bing ngudn vdn NSNN.
De xuit nhirng giai phip cu the cho boat dong ctia KTNN de chdng that
thoat ngan sach trong boat dong kiem toin diu tu XDCB cua Kiem toan Nha nude
Viet Nam.
5. Ket caiu ciia de tai
Ngoai phdn md dau, phdn ket ludn va cac phu luc cin thie't, de tai dugc
trinh bay lam 3 chuong nhu sau:
Chuang 1: That thodt ngdn sdch Nhd nude trong dau tu xdy dung ca bdn vd
vai trd cua Kiem todn Nhd nude trong viec chdng that thodt.

Chuang 2: Thuc trgng ve that thodt, lang phi trong xdy dung ca bdn thdi
gian qua vd hogt ddng kiem todn cdc du dn dau tu XDCB bang ngudn vdn NSNN
do kiem todn Nhd nude tien hdnh.


Chuang 3: Dinh hudng vd gidi phdp tdng cudng vai trd cua Kiem todn Nhd
nude trong cdng cudc chdng thdt thodt trong dau tuXDCB bang ngudn vd'n NSNN
De tai dugc hoin thanh vdi sir tham gia cua cic tic gia : Chu nhiem de tai
Le Hung Minh - Kiem toin trudng Kiem toin nha nude chuyen nginh IV; TS Trin
Duy Thanh - Phd chu nhiem; Nguyen Tuin Anh - Trudng phdng, KTNN chuyen
nganh V - Thu ky; va cac cdng tic vien: ThS. Nguyen Manh Cudng - Vu Tdng
hgp ; ThS. Hoang Van Luang - Vu Tdng hgp.


Chuong 1

THAT T H O A T N G A N S A C H N H A N U 6 C T R O N G DAU T U X A Y DUNG
CO BAN VA VAI TRO CUA KIEM TOAN N H A N U O C TRONG VIEC
CHONG THAT T H O A T
1.1. TONG QUAN VE DAU T U X A Y DUNG CO BAN VA TRINH T U Q U A N
LY DAU TUXDCB. UU, NHUOC DIEM
1.1.1. Khai niem ve dau tu xay dimg co ban va cac cdng trinh xay dung
caban
Du in diu tu xay dung cong trlnh la tap hgp cic de xuit cd lien quan den
viec bd vdn de xay dung mdi, md rgng hoac cii tao nhirng cong trinh xay dung
nhim muc dich phat trien, duy tri, nang cao chit lugng cong trinh hoac sin pham,
dich vii trong mdt thdi gian nhat dinh.
Hoat dong xay dung bao gdm lap quy hoach xay dung, lap du in diu tu xay
dung cong trlnh, khao sat xay dung, thiet ke' xay dung cong trinh, thi cong xay
dung cOng trlnh, giam sat thi cong xay dung cdng trinh, quan ly dir in diu tu xay

dung cong trinh, lira chgn nha thiu trong hoat dSng xay dung va cic boat dong
khac cd lien quan de'n xay dung cong trlnh.
Cong trinh xay dung la sin pham dugc tao thanh bdi siic lao dong ciia con
ngudi, vat lieu xay dung, thie't bi lip dat vio cong trinh, dugc lien ke't dinh vi vdi
da't, cd the bao gdm phan dudi mat dat, phan tren mat dat, phin dudi mat nude va
phin tren mat nude, dugc xay dung theo thiet ke. C6ng trlnh xay dung bao gdm
cong trlnh xay dung cdng cdng, nha d, cong trlnh cong nghiep, giao thong, thuy
lgi, nang lugng va cic cdng trlnh khic.
1.1.2. Dac diem chu yeu cua dau tu xay dung co ban
1.1.2.1. Ddc diem san pham xdy dung
- San phim xay dung cd tinh chat cd dinh, noi sin xuat gin lien vdi nai tieu
thu sin pham, phu thuOc true tiep vao dieu kien dia chat, thuy van, khi hau: Noi
tieu thu san phim cd dinh; nai sin xuat bie'n dong nen luc lugng sin xuat thi cong
Iu6n luon di d6ng; chit lugng va gia ca sin pham ehiu anh hudng nhieu bdi cac
di^u kien tu nhien. Do vay de giam thieu lang phi, that thoit do nguyen nhan
khich quan tic dong ndi tren ddi hdi trudc khi khdi cong xay dimg cong trinh phai
lam td't cdng tic chuan bi diu tu, chuan bi xay dung. C6ng tic dieu tra khao sit,
tham dd cac dieu kien tu nhien khong chinh xic se din de'n lang phi nghiem trgng
Vl thiet ke' cong trinh, du an khong dam bao dung yeu ciu ciia cic quy pham ky
thuat, ke't cau khdng phu hgp vdi cac dieu kien va dac diem tu nhien, moi trudng...
din de'n chat lugng cdng trlnh kem.
Dac diem nay ddi hdi cin cd giai phap tai chinh de kiem tra viec sir dung va
quan ly vdn diu tu ngay tur khau diu tien la xac dinh chii truong diu tu, lua chgn
dia diem, dieu tra khao sat de du in diu tu dam bio tinh kha thi cao.


- San pham xay dung cd quy md Idn, ket cau phu:c tap, chu ky sin xuat dai:
San pham xay dung la cdng trinh xay dung khi da hoin thanh va dua vao sir dung,
dua ra trao ddi mua bin tren thi trudng bit ddng sin la tai sin cd dinh nen khdng
the la nhirng sin pham nhd be, san xuit hang loat nhu trong san xuat cong nghiep.

Ke't ciu ciia san pham da dang, phiic tap, mdt c6ng trlnh cd nhieu phin hang muc
cCng trinh, mgt hang muc cd the cd nhieu don vi cong trinh, cic bd phan cong
trinh cd yeu ciu ky thuat khic nhau... Tii dac diem nay ddi hdi khdi lugng vdn diu
tu thudng Idn hoac rat Idn, vat tu lao dong, miy thi cong tap trung nhieu, do dd
ddi hdi phai lam tdt cong tic ke' hoach hoi, lap vi quan ly chat che dinh mtifc kinh
te'ky thuat; chu ky sin xuat dai, nen vdn diu tu de bi li dgng, lang phi, hoac nguge
lai ne'u thieu vdn se lam cdng tic thi cong bi gian doan, keo dii thdi gian xay
dung. Do dd yeu ciu trong cong tic quan ly kinh te, quan ly tai chinh phai cd ke'
hoach, tien dd thi c6ng, cd bien phap ky thuat thi cong tdt de rtit ngin thdi gian
xay dung, tie't kiem vat tu lao dgng, tie't kiem chi phi quan ly de ha gia thanh xay
dung. Mat khic cQng phai cd giai phap v^ quan ly chi phi thi cong va quan ly
trong c6ng tic thanh quye't toin vdn diu tu.
- San pham xay dimg cd thdi gian sir dung lau dai nen chit lugng sin pham
cd 5' nghia quye't dinh den hieu qua hoat dOng cua cac nginh khic nhu: do san
phim xay dung mang tmh chat la tai sin cd dinh nen cd thdi gian sir dung lau dii va
tham gia vao nhieu chu ky sin xuat. Tir dac diem nay ddi hdi chat lugng sin pham
(cong trlnh) phai tdt; mudn vay cin chii trgng nang cao chat lugng cong tic quan ly
kinh te', quan ly tai chinh vi chit lugng xay dung d trong tit ci cic khau trong qui
trlnh diu tu.
Do dac diem thdi gian sir dung lau dai, tudi thg cao, nen sai lim trong xay
dung thudng se gay tdn thit Idn ca ve gii tri va chit lugng cong trlnh ngay trudc
mit hoac lau dii. Do dd, trong qua trlnh thuc hien phii thudng xuyen giim sat
chat che khdi lugng va chit lugng c6ng trlnh, dam bao viec sir dung vdn dung muc
dich, hieu qua.
- San phim xay dung cd lien quan de'n nhieu nganh kinh te, nhieu viing, dia
phuang, nhieu ngudi su dung... nhu cic dudng giao thong qudc Ig, tinh Ig, dudng
sit, cac cang bien, cang hang khdng. Do dd ddi hdi phai chii y can nhic ky ve chii
truong diu tu nhim han che' va tranh that thoit, lang phi khi trien khai du in.
- San phim xay dung mang tinh tdng hgp ve ky thuat, kinh te, xa hoi, van hoi
nghe thuat va qudc phdng din de'n phit sinh cac mau thuin, mat can ddi trong quan

he phdi hgp ddng bg giira cic khau cong tie tti qui trlnh chuan hi diu tu, chuan bi
xay dung cQng nhu qua trlnh thi cong. Do dd de khic phuc thit thoit, lang phi cd
th^ xay ra chang nhung phai than trgng vl chu truong, ma cdn ddi hdi phii cd trlnh
do td chiic, quan ly tdt d cac khau tii c5ng tic thim dinh du an, tham dinh diu thiu
xay dung, dau thiu mua sim thiet bi, kiem tra chit lugng cdng trlnh trong qua trinh


thi cdng, nghiem thu thanh toin, de'n khi tdng nghiem thu vi quyet toin du in hoan
chinh dua vao khai thac, sir dung.
- Sin phim xay dung cd tinh don chiee, rieng le: Mdi san pham deu cd thiet
ke' rieng theo yeu ciu du an; mdi cong trlnh cd yeu ciu rieng ve cong nghe, quy
pham, ve tien nghi, my quan va ve do an toan. Do dd khdi lugng, chit lugng vi chi
phi xay dung ciia mdi cong trinh la khong gidng nhau, mac du ve hinh thiic cd the
gidng nhau khi xay dung tren nhirng dia diem khic nhau. Vi vay, cin phai cd du
toan cu the cho tung cong trlnh, ttmg hang muc cong trinh va du toin chi tie't theo
thie't ke' td chiic thi cong. Du an phii gin vdi viec chip hanh nghiem chinh quy
trlnh quy pham ky thuat.
1.1.2.2. Ddc diem chu yen cua san xudt xdy dung
- Dia diem sin xuat khong dn dinh: Mdi cong trinh dugc tien hanh d mgt
dia diem khac nhau. Sau khi hoan thanh cong trinh, con ngudi va cong cu lao dgng
deu phai di chuyen de'n dia diem xay dung mdi. Cic phuang in ve xay dung, ve ky
thuat va td chiic sin xuat ciing luon phai thay ddi theo tung dia diem. Dac diem
nay lam cho sin xuat xay dung hay bi gian doan, vl cong nhan vi may thi cdng
phai di chuyen dia diem lam cho viec td chiic sin xuit khdng dn dinh, khd cai
thien cho ngudi lao ddng. Tur dd lam niy sinh nhieu chi phi khic cho khau di
chuyen lire lugng thi cdng va chi phi de xay dung cic cdng trlnh tam phuc vu thi
cdng. Dac diem nay ddi hdi phai chu ddng lua chgn hinh thiic td chiic sin xuit
linh boat, phin diu giim chi phi cd lien quan de'n van chuyen, sir dung tdi da co sd
sin cd tai noi cdng trlnh xay dung.
- Chu ky sin xuit (thdi gian xay dung cdng trinh) thudng dai. Thdi gian xay

dung dai do bi chi phdi bdi quy md va miic do phiic tap ve ky thuat xay dung cdng
trlnh, du an. Tti dac diem nay ddi hdi cdng tic quin ly kinh te' xay dung phai chii y
de'n yeu td thdi gian khi lira chgn phuang in xay dung. Trong cdng tic thi cdng cin
kien quye't thuc hien dung tien do xay dung ttmg hang muc cdng trinh cung nhu
toan bd cdng trinh de nhanh chdng dua cdng trlnh vao khai thac sir dung. Ne'u cdng
trlnh hoan thanh dua vao sir dung khdng dting tien do, khdng nhiing lam thiet hai ve
kinh te' do vdn "che't" trong thdi gian xay dung mi cdn gay anh hudng nghiem trgng
den cic nganh cd lien quan, chang ban nhu xay dung nha miy che' bien ndng san
cham se gay thiet hai cho ngudi trong nguyen lieu.
- San xuit xay dung mang tfnh dan chiee theo don dat hang: San pham cua
cic nginh khic thudng dugc sin xuit hang loat theo mdt thiet ke' miu thd'ng nhat de
ban, nhimg sin pham xay dung thl mdi sin pham deu phai cd mdt thiet ke' rieng,
yeu ciu rieng ve cdng nghe, ve tien nghi, ngay ca viec xay dung theo thiet ke' miu
(chang han nhu cdng trinh nhi d, tram y te", trudng hgc) thl mdi cdng trinh phai thay
ddi cho phii hgp vdi di6u kien dja chat, khi hau, dieu kien cung cip nguyen vat lieu
tai dia diem xay dung du in, cdng trinh cu the. Do vay sin pham xay dung khdng
the sin xuat hang loat ma san xuat tiing chiee theo don dat hang. Dac diem nay din


de'n yeu ciu trong cdng tic quan ly xay dimg phii xic dinh gii vi cac tieu chuin,
quy pham ky thuat gdc ciia sin pham de'n khi san pham dugc lam ra theo ttmg don
dat hang san xuit san pham va quan ly theo gia dd. Xuit phit tir dac diem nay ma
viec "mua, bin" sin phim dugc xic dinh trudc khi thi cdng; ngudi mua va ngudi
bin dugc xic dinh trudc khi cd sin pham. Do dd, trong cdng tic quan ly phai tim
mgi giai phap de chuan xic cic tidu thiic dinh gii ve chit lugng vi gii ci cua cdng
trinh. Mudn vay phai cd giai phap de tang cudng cdng tic quin ly, su dung vd'n diu
tu ngay tii khau lap du in de'n khi du in hoan thanh, nghiem thu dua vao khai thic
sir dung. Mat khac viec nghien ciiu dac diem nay de cd nhiing giai phip quan ly gii
trong boat ddng DTXDCB, giai phip thi cdng hgp ly nhim giam cic chi phi phat
sinh trong qua trlnh xay dung, de riit ngin thdi gian thi cdng se tic ddng tich cue de

giam lang phi, thit thoit vdn va tai sin trong boat ddng diu tu va xay dung.
- Hoat ddng xay dung chti ye'u ngoai trdi, ehiu anh hudng rat Idn ctia cac
yeu td tu nhidn, dieu kien lam viec nang nhgc; inh hudng niy thudng lim gian
doan qui trlnh thi cdng ttr dd anh hudng de'n san pham dd, den vat tu thiet bi thi
cdng. Dac diim nay ddi hdi cic doanh nghiep xay dung khi tien hanh xay dung
cac du in diu tu phai lap tie'n dd thi cdng hgp ly de trinh thdi tiet xiu, giam thdi
gian tdn thit do thdi tiet gay ra, che do cho ngudi lao ddng. Ddng thdi phai td
chiic tdt he thdng kho, bai de bao quan vat tu, sin pham dd dang nhim trinh hu
hdng, mit mit tii sin, vat tu thie't hi do thien nhien gay ra trong boat ddng diu tu
va xay dung.
- Cdng tic td chiic qua trinh san xuit xay dung rit phiic tap: Du an diu tu
XDCB thudng do nhieu dan vi cung tham gia thi cdng ndn thudng khd khan trong
khau phdi hgp td chiic thi cdng. Do vay ddi hdi cic doanh nghiep xay dung phai
cd trinh do phdi hgp cao trong sin xuit de dam bao tien do thi cdng vi chit lugng
cdng trinh. Ngoii ra, do su chi phdi ciia dac diem nay nen khdng chi phai cd giai
phip de td chtirc phdi hgp giua cic don vi thi cdng mi cdn phii nghidn ciiu ca bien
phip kiem tra, giim sit tdt boat ddng thi cdng cua cic don vi va su phdi hgp giira
cac don vi nhim dam bao chit lugng cdng trlnh va giam tdi da thit thoat, lang phi
trong qua trinh thuc hien du an.
1.1.2.3. Ddc diem ciia vdn dau tuxdy dung cabdn ciia Nhd nude
Vdn dau tu xay dung ca ban ciia Nha nude thudc sd hiru Nha nude ndn
khdng cd chu diu tu dich thue va viec phit sinh lang phi, tieu cue xay ra la tit
ye'u: Vdn Nha nude la sd hiiu toan dan; de thuc hien diu tu va xay dung, Nha nude
uy thac vd'n dd cho nhirng dng chii mdi nen viec coi vdn diu tu cua Nhi nude li
"cua chua" va tranh thii cang nhieu cang td't, cang cd co hdi chiem doat vdn etia
Nha nude li tat yeu. Cd nhung de in, ke' hoach, chuong trinh hanh ddng ttr TW
de'n dia phuang, gin nhu phong trio dugc cac co quan hanh chinh nhi nude xay
dimg theo nhu ciu, chua quan tam de'n hieu qua cdng trlnh, nhu ciu cua thi
trudng. Ben canh dd, viec thuc hien diu tu lai theo mdt dudng day "khep kin"

trong mdt Bd, mdt td chiic til khau dua vao ke' hoach thiet ke, thi cdng, giam sat
thi cdng, diu thiu, mua sim thid't bi de'n nghiem thu cdng trinh, do dd da xay ra
tinh trang gidi quyen lire va gidi kinh doanh chia chic cho nhau tien cua Nhi nude
ma thuc chit la ti6n ciia dan.
1.1.3. Tinh hinh dau tu va xay dung, ke't qua dat dugc va nhirng tdn tai
Nhirng nam qua, bdi cinh kinh te, chinh tri d trong nude va khu vuc viia cd
nhirng thuan lgi co ban, 'vura cd nhiing khd khan phiic tap, nhung nen kinh te' nude
ta vin duy tri dugc mu:c tang trudng nhanh va ben viing; nhip do tang trudng GDP
binh quan 4 nam 2001-2004 khoang 7,2%, rieng nam 2004 tang 7,7%, cao hon
miic binh quan 5 nam trudc (6,9%) la mdt cd ging rit Idn. Nguyen nhan tang
trudng cd nhieu ye'u td, trong dd vai trd ciia diu tu phit trien rat quan trgng.
Ve tdng miic diu tu ciia toan xa hdi: chi tinh ridng thdi ky 1996-2003 da
thuc hien dugc khoang 1.154.324 ty ddng, vdi nhip do nam sau cao ban nam
trudc, nam 1996: 87.494 ty ddng, nam 2000: 145.333 ty ddng, nam 2003: 217.585
ty ddng. Trong dd thl vd'n diu tu thudc khu vuc Nha nude khoang 643.343 ty
ddng, chie'm ty trgng 55,7%; vdn diu tu cua cic thanh phin kinh te khic d trong
nude khoang 283.373 ty ddng, chie'm ty trgng 24,5%; vd'n diu tu true tie'p cua
nude ngoai khoang 197.632 ty ddng, chie'm ty trgng 19,7%. Nam 2004, vdn diu tu
toan xa hdi la 251.000 ty ddng (tinh theo gii hien hanh), trong dd vdn Nha nude
chiem 54%. Ngoai su tang trudng ve tdng mtrc diu tu, co ciu ngudn vdn va
phuang thiic diu tu cQng cd su chuyen hoi rit co ban, hudng chuyen hoi chu yeu
la chuyen ngan sach diu tu tii hlnh thiic cip phit sang cic hinh thiic khac cd lgi
hon, nhu chinh sach gdp vd'n hoac cd phin Nha nude, ttr dd hinh thanh va phit
trien ca cau vdn diu tu trong toan xa hdi theo 3 loai chinh, dd li: vd'n Nhi nude,
vd'n ciia tap the va tu nhan, vd'n diu tu cua nude ngoai.
Co ciu ngudn vd'n vi phuong thiic diu tu cung thay ddi. Ngoai ngudn vdn
ddng vai trd quyet dinh den viec phat trien kinh te' dit nude la ngudn vd'n Nha
nude, ngudn vd'n ngoai qudc doanh ngiy cang dugc phat huy, tdng miic vi ty
trgng cua ngudn vdn nay ngay cing tang. Ngudn vd'n diu tu true tie'p ciia nude

ngoai trong thdi gian qua cung cd nhiing ddng gdp ding ke cho nen kinh te, nbit
la trong linh vuc diu tu cd sd ha ting va mdt sd nginh cdng nghiep quan trgng, tao
tien 66 cho qua trinh hdi nhap cua nude ta vdi cac nude trong khu vuc va qudc te.
Mac du vd'n diu tu nude ngoai trong thdi quan qua nam sau cao hon nam trudc,
nhtmg ty trgng chiem trong tdng miic diu tu xa hdi ngay cang giam xudng. Dieu
dd the hien chinh sich diu tu vi co ciu diu tu trong thdi gian qua da cd nhung
chuydn bien co ban, viec huy ddng vd'n diu tu ciia cic thanh phin kinh td' ngoai
qudc doanh ngay cang dugc chii trgng.
Vdi viec khdng ngiing hoan thien va ban hanh nhilu chii truong, chinh sich
thdng thoang, tao dieu kien thuan lgi di thu hiit va sir diing cd hieu qua cic ngudn
vd'n diu tu trong xa hdi; nhd dd ngudn vd'n diu tu trong xa hdi tang trudng khi,
8


hidu qua sir dung cac ngudn vd'n budc diu dugc quan tam ban. Co sd vat chit ky
thuat, nang lire san xuit ciia cac nganh kinh te tang dang ke, gdp phin to Idn trong
su nghiep phat trien ciia dit nude trong nhirng nam qua.
1.1.3.1. Nhung ket qud dat dugc
Thic nhdt: Ngudn vd'n diu tu phat trie'n toan xa hdi tang khi, nbit la ngudn
vd'n trong cic ting Idp dan cu, thiic day diu tu phit trien va tang trudng kinh te, dn
dinh xa hdi. Tdng vd'n diu tu phit trien toin xa hdi hang nam dat 15-16 ty USD,
tang binh quan xip xi 15% nam; ty le huy ddng vdn diu tu so vdi GDP nam sau
cao ban nam trudc (nam 2000 dat 32,9%, nam 2001 dat 34%, nam 2002 dat
35,5% va nam 2004 dat 36,3%). Nam 2005 huy dgng khoang 3.000 ty ddng (gia
hien hanh), tuong duong 18-19 ty USD, tang khoang 16% so vdi udc thuc hien
nam 2004, khoing 36,5 % GDP.
Rieng vdn Nha nude hang nam chie'm 52-53% tdng diu tu xa hdi. Day la
ngudn vdn rat quan trgng gdp phin dinh hudng, tao ra co ciu kinh te' va thu hiit
diu tu ciia cac thinh phin kinh te' khic.
Thic hai: Co ciu diu tu da cd sir chuyen dich theo hudng tich circ, tap trung

hon cho nhiing muc tieu quan trgng ve phat trien kinh te' - xa hdi, ddng thdi quan
tam diu tu nhilu hon cho viing ngheo, xa ngheo, vting ddng bio dan tdc.
Thd ba: Nang luc nhilu nganh kinh te' - xa hdi tang ding ke, nbit la nang
lire sin xuit ciia cac nganh cdng nghiep, nang luc tudi tieu thuy lgi, nang luc ciia
nganh giao thdng van tai.
Rifing trong nam 2004, sd cac du an hoan thanh dua vio sir dung cao ban so
vdi cac nam trudc day. Tdng sd cdng trinh, du in hoan thanh trong nam 2004
khoang 3.640 du in, trong dd cic Bd, nganh TW khoing 980 cdng trlnh, du in;
cac tinh, thanh phd khoang 2.660 du in.
Thic tu: Ve cdng tic quy hoach cd mdt sd tien bd, da xay dung vi ri soil lai
cac quy hoach dugc duyet, trong dd cd quy hoach tdng the phit trien kinh te' - xa
hdi ciia cac vung kinh te, cac tinh thinh phd true thudc TW; quy hoach phit trien
mdt sd Iinh vuc ve kd't cau ha ting kinh te' va xa hdi; quy hoach phit trien cac viing
kinh te' trgng di^m, cac khu dd thi; cic khu cdng nghiep, cac nganh cdng nghiep,
quy hoach mdt sd sin pham chu yeu va quy hoach phit trien mdt sd nginh dich
" U du lich.
V,
Chit lugng cdng tic quy hoach da dugc nang len qua su cap nhat, ra soat bd
sung theo hudng gin vdi thuc te, bim sit hon nhu ciu thi trudng trong nude va
qudc te; coi trgng md'i quan he lien nganh, lien viing, khai thic tdt ban tidm nang,
the manh ciia tiing nganh, viing.
Cac quy hoach phit tridn la can cii cho cic Bd, nganh va cac dia phuong
trong vide xay dung dinh hudng phit trien kinh te - xa hdi, ke hoach sir dung dit
dai ciia ca nude, cung nhu ciia cic tinh, thanh phd; ddng thdi, lam can cti: cho viec
keu ggi diu tu nude ngoai, diu tu ciia cic thanh phin kinh te trong nude.


Thu nam: Ca che' quan ly diu tu va xay dung da cd nhieu ddi mdi, da phan
cip, giao quyen va tao chii ddng cho cic Bd, nganh, dia phuong trong viec quyet
dinh vi phe duydt cic du in diu tu vi phan bd vd'n diu tu cu the cho cac cdng

trinh du an, khdng phan bidt la du in nhdm A, B, C.
Trong boat ddng diu tu, Nha nude khdng true tie'p quye't dinh diu tu cac du
an mang tinh chit san xuit kinh doanh (giao toan quyen cho doanh nghiep), chi
thuc hien co che' giim sat, kiem tra, dinh gii, quan ly diu tu theo quy hoach. Thu
tudng Chinh phii da cd chi thi sd 29/2003/CT-Trg vi td chiifc nhieu hdi nghi,
nhilu dgt thanh tra, kiem tra nhim chin chinh quin ly diu tu va xay dung bing
ngudn vd'n nhi nude. Chinh phii ydu ciu cic Bd, nginh, cic tinh, thinh phd ri soat
lai cic du an diu tu dam bao cic du in phai cd du cic thu tuc theo quy dinh hien
hinh ve quan ly dau tu va xay dung; cit giam cic cdng trlnh, du in khdng phu hgp
vdi quy hoach, khdng cd hieu qui; chua rd kha nang vd huy ddng ngudn vdn. Bd
tri vdn tap trung, cd trgng diem, phii hgp vdi kha nang can ddi vd'n; phai danh mdt
phin vd'n dugc giao de thanh toan sd ng dgng trong XDCB thudc ngudn vd'n
NSNN. Chinh phii cung da chi thi cho cac Bd, nganh vi dia phuang tang cudng
cdng tic thanh tra, kiem tra, giim sat, ngan chan va ban che' tdi da thit thoit, lang
phi, tidu cue trong diu tu.
Thic sau: Ve tin dung diu tu phat trien ciia Nha nude
Chinh phu da ban hinh Nghi dinh sd 106/2004/ND-CP thay the nghi dinh
43/1999/ND-CP vd tin dung diu tu phat trien ciia Nha nude, thu hep cic ddi tugng
cho vay tnic tiep theo du an, dam bao hd trg cd trgng tam, trgng diem, cd dieu
kidn va lich trlnh de giam din hd trg cua Nha nude; tang cudng hinh thiic hd trg
lai suit sau diu tu, bao lanh tin dung diu tu; dieu chinh va ip dung mdt miic lai
suit cho cac khoan vay.
1.1.3.2. Nhiing vdn de cdn tdn tai
Thic nhdt: Cdng tic quy hoach cdn nhieu yeu kem. Chit lugng mdt sd du in
quy hoach chua cao, chua cd tim nhln xa; khdng it cic du in quy hoach tuy da
dugc xic dinh, nhung chua cd diy dii cic can cii kinh te, xa hdi, nbit li phan tich
va du bao \i thi trudng vi nang lire canh tranh, nen phai thay ddi nhidu lin nhu
quy hoach nganh dien, xi mang... Quy hoach phat trien ket ciu ha ting giao thdng,
he thdng cang, dd thi... cdn mang tinh tinh the, nhu ciu den dau phat trien den dd;
he thd'ng cac cang bidn, cang sdng, he thdng san bay chua tfnh bet su gin ket

trong vide khai thac ket ciu ha ting hien cd va kha nang huy ddng vdn, nhim nang
cao hieu qua sir dung, tie't kiem vd'n diu tu.
Nhieu quy hoach cdn xuit phat tii y mud'n chu quan, chua gin vdi nghidn
ciru nhu cau thi trudng va kha nang ciia doanh nghiep; chua chii y thu hut su tham
gia cua cac thanh phin kinh td'.
Thd hai: Tinh trang diu tu cdn dan trii chua dugc khic phuc cd hieu qua

10


Trong nhirng nam vura qua, vdn NSNN cua cic Bd, nganh, cic tinh vin cdn
dau tu dan trii va chua dugc khic phuc mdt each triet de. Tinh trang nay da keo
dai ttr nhieu nam trudc day, gay lang phi Idn vi din de'n hieu qui diu tu thip,
nhung cham dugc khic phuc.
So du in du kien ket thiic dua vao su dung trong ky tang cham, trong khi dd
sd du an cd quyet dinh diu tu mdi trong ky vin tiep tuc tang cao ban, binh quan vd'n
bd tri cho mdt du in qua cic nam cd xu hudng giim din. Mdt sd Bd, nganh, dia
phuang vin chua chip hanh diing quy dinh ve quan ly diu tu vi xay dung, bd tri
vd'n cho mdt sd cdng trinh, du an chua dii thii tuc ve diu tu. Chinh phii da cd quy
dinh bd tri vd'n cho cac du in nhdm B khdng dugc qui 4 nam, nhdm C khdng dugc
qua 2 nam, nhtmg nhieu Bd, dia phuang da khdng tbiie hien.
Nam 2006, cic du in nhdm B bd tri vdn qua 4 nam tai cac Bd, nginh trung
uong la 15 du in, tai cac dia phuang ka 172 du in. Sd du in nhdm C d cic dia
phuang thuc hien qui 2 nam tti 655 du in nam 2005 tang len 882 du in nam 2006'.
Thifba: Tinh trang thit thoat, lang phi.
Tinh trang thit thoit, lang phi cdn Idn, din de'n hieu qua diu tu chua cao
dang la vin de biic xiic hien nay. Hien tai vi chua the kiem toin, thanh tra dinh gii
toan bd cic du in diu tu xay dung ndn chua cd thd khing dinh chinh xic con so that
thoat mi du lustn lau nay de cap. Tuy nhien, cd the dua ra mdt sd dinh gia ve thit
thoat diu tu cua mdt sd co quan thanh tra, kiem toin thuc hien sau day:

Qua sd lieu bio cao cua Kiem toan Nha nude, nam 2002, 2003 va diu nam
2004 cho thiy cd 648 du in dugc kiem toin vdi gia tri khoing 6.000 ty ddng cd
sai sdt 159 ty ddng, chiem 2,6% gii tri dugc kiem toin, do mgt so nguyen nhan
chu ye'u nhu ke sai khdi lugng 87 ty ddng, sai don gii 4 ty ddng; tfnh sai thue, chi
den bu giai phdng mat bing sai che' do, chi ban quan ly sai chd do, thieu thii tuc...
68 ty ddng.
Nam 2003, Thanh tra Nhi nude (nay la Thanh tra Chinh phii) da thanh tra
14 du an Idn vdi tdng miic diu tu la 8.193 ty ddng, trong do gii tri vd'n diu tu
dugc thanh tra la 6.450 ty ddng. Qua thanh tra da phit hien nhieu sai pham ve
kinh te do lam trii cic quy dinh ciia Nhi nude li 1.235 ty ddng (chiem 19% vd'n
dugc thanh tra). Trong tdng sd vd'n dugc phat hien cd sai pham ndi tren, Thanh tra
Nhi nude kien nghi thu hdi 357 ty ddng, chie'm 5,5% sd vdn dugc thanh tra.
Nam 2006, Thanh tra Chinh phii tien hinh thanh tra nhieu du in, cdng trinh
cd vdn diu tu Idn... qua dd phit hien tdng sai pham tri gii 858,969 ty ddng.
5.478.583 USD, 120.569 EURO. Thanh tra Chinh phii da kien nghi thu hdi cho
NSNN 99,491 ty ddng, 207.923,3 USD.'
Nam 2004, Ha Ndi tie'n hanh thanh tra 48 du in, luc lugng thanh tra cung da
phat hien cac sai pham lam thit thoit vd'n trong diu tu xay dung xay ra d tit ca
' Bao cao ciia Bo KHDT ngay 29/9/2006
^ Bao Tien phong, ngay 30/11/2006

11


cac khau trong qui trlnh chuin bi diu tu, thuc hien diu tu, thanh quyet toan cdng
trinh, bao hinh cdng trlnh vdi sd tien thit thoit len tdi 3,6% gia tri cdng trinh,
tham tri cd cdng trlnh sai pham thit thoit d miic 6,5% gii tri cdng trlnh...
Tinh trang lang phi vdn diu tu ngay mdt gia tang vi phiic tap. Cd the chi ra
day mdt sd vi du tieu bieu:
Du in nang cip, cai tao co sd ha ting nghe ci Viet Nam, nhieu cang ci xay

dung xong sir dung khdng cd hieu qua hoac bd hoang khdng sir dung do quyet
dinh sai dia diem diu tu nhu cang ca Ca Mau, hoac cic cang qua gin nhau dac
bidt cang ca Cira Hdi - Nghe An vi Xuan Phd - Ha Tinh dugc diu tu cich nhau
hon 10 Km va trdn cung mdt ddng sdng Lam, nen cang ci Xuan Phd sau khi dau
tu xong thi gin nhu bd hoang...
Tai Ha Ndi, cd 4 chg diu md'i da xay dung xong vdi kinh phi xay dung len
tdi 17,689 ty ddng va 38.119 m2 dit, nhung khdng dua vio sir dung dugc do
khdng cd ngudi ban hing gay lang phi vdn diu tu. Tmh trang su dung dit sai muc
dich, de dit hoang hoi hoac 'ngam' du in ciing li nguyen nhan gay lang phi ngan
sach khdng nhd cho thanh phd. Qua thuc hien 65 cudc thanh tra, Sd Tai nguydn
mdi trudng vi Nhi dit Hi Ngi da tham mim cho thinh phd thu hdi dit ciia cac dan
vi sir dung sai muc dich hoac di hoang hoa vdi tdng didn tich da thu hdi tii 2001
de'n nay Idn tdi 566.908,47 m2 dit. Mdt sd du in da dugc phd duyet, cap dat
nhung trien khai cham, su dung lang phi khdng nhd. Cu the, didn tich chua dugc
sir dung ban 1,47 trieu m2 va didn tich sir dung, chuyen ddi sai muc dich vao
khoang 255 nghin m2.^
Thd tu: Hieu qua sir dung cic ngudn vdn diu tu tvt NSNN chua cao
Co ciu diu tu cdn nhieu diem chua hgp ly nhu diu tu ngan sich cho mdt sd
nganh va sin phim dugc bao hd; diu tu cho ndng nghidp, ndng thdn cdn thip...
trong khi dd diu tu vao cac cdng trlnh thuy lgi chiem ban 70% vd'n diu tu ciia
nganh, vide xay dung cic cdng trinh thuy lgi tudi cho cic loai cay cdng nghiep
cdn it, cdn coi nhe diu tu thuy lgi cip nude cho cdng nghiep va dan sinh, cho nudi
trdng thuy sin.
Vide giai ngan cac du in cham, nbit la cic du in su dung ngudn vdn trii
phieu Chinh phu, cdng trii giio due da lim cham vide dua cac cdng trinh vio sir
dung.
Cac DNNN mdi quan tam diu tu 'diu vio' nhim phat trien nang luc san
xuit, chua quan tam den diu ra ciia sin xuat, diu tu ca sd ha ting phuc vu Itm
thdng hang hoi, diu tu cho cdng tic bao quan che bien sau thu hoach, diu tu
thdng tin thi trudng chua tuong xung.

Diu tu mdi quan tam theo chidu rdng, Iiy sd lugng lam chinh, do vay mdt
sd hang hoi ndng sin lam ra thudng chit lugng khdng cao, chiing loai, miu ma

' Bdo dien tu Vietnamnet ngky 4/4/2005

12


kdm, khdng phii hgp vdi ydu ciu ciia thi trudng, gii thanh cao ban cic nude trong
khu vuc vi the gidi, kha nang canh tranh khd khan. Mat khic, chua tap trung diu
tu ddi mdi cdng nghe theo hudng hien dai nen chit lugng sin pham chua cao, gii
thanh chua ha.
Mdt sd ITnh vuc nhu cdng nghiep sin xuit vat lieu, cdng nghiep che tao,
cdng nghiep cdng nghe cao chua dugc diu tu diing miic, nen nhln chung mat bing
cdng nghe ciia ta cdn thap, kha nang canh tranh cua sin phim chua cao.
Thd ndm: Sir dung vdn tin dung diu tu phit trien, vd'n diu tU cua doanh
nghidp nha nude cdn kem hieu qua
Theo bio cio ciia Quy Hd trg Phat Trien (HTPT) nay la Ngan hang Phit
Trien, den ngiy 31/12/2003 cd 1.551 du an cd ng qui ban (sir dung vd'n trong
nude 1.528 du an, vdn ODA cho vay lai 23 du an) vdi tdng sd ng qui ban li 1.185
ty ddng; sd lai treo ciia cic dtr in nay cung Idn tdi 950 ty ddng; dac biet, la ng keo
dai ciia cac du in thudc Chuang trinh dinh bit xa bd va Chuang trlnh mia dudng.
Day la 2 chu truong Idn cua Chinh phii dugc tap trung diu tu ttr thdi ky nam 19912000, khdng chi don thuin ve lgi ich kinh te ma cdn cd y nghia Idn ve mat xa hdi.
Nhtmg do vide td chiic thuc hien chua td't nen da de lai khoan ng Idn ; ng qui ban
va lai treo cua 2 chuong trinh nay chiem trdn 40% ng qui ban vi lai treo ciia toan
hd thdng Quy HTPT. Vide md rdng qui miic cic ddi tugng dugc vay uu dai ciia
Nghi dinh 43/CP trudc day ciing vdi cac chinh sich bao hd, ca che phan cip
manh, quan ly khdng chat che da din den tinh trang ng nin, diu tu dan trii, kem
hidu qua ciia nhi^u doanh nghiep nha nude.
Thicsdu: Cdng tic quin ly diu tu d cic nganh, cic cip cdn nhieu yeu kem

Tinh trang budng long trong quan ly, thieu ky cuong, ky luat trong linh vuc
diu tu da din den nhung sai sdt trong quan ly ke hoach diu tu va qui trinh xay
dung ihi hidn d tit ca cac khau, tii xac dinh chii truong, xay dung du in, thim
dinh du an, ra quyet dinh diu tu, thiet keky thuat, lap tdng du toin den khau trien
khai thuc hien, giam sat thi cdng, theo ddi cip phit thanh quye't toin...
Co chd chinh sich lidn quan de'n quan ly diu tu vi xay dung chua diy dii,
thieu tinh ddng bg, lai thudng xuyen thay ddi da gay sir bi ddng, Iting tiing trong
qua trinh xay dung va dieu hanh ke hoach diu tu xay dung.
Didm ding nhan manh la 'tinh khep kin' tii khau quy hoach chuan bi dtr an,
thim dinh du an, ban hanh cic dinh miic trong diu tu, thiet ke ky thuat, diu thiu,
thi cdng, tu van, giam sat thi cdng trong ndi bd mdt Bg, mdt Nginh, gay ndn hau
qua xiu trong diu tu, dd din ddn cac via vide tidu cue.
Thd bay: No dgng trong XDCB
Tinh hinh ng khdi lugng cac cdng trlnh XDCB hoan thanh do chua cd vdn
thanh toan didn ra d mdt sd Bd va nhieu dia phuang dang la van de biic xiic. Cac
khoan ng XDCB vugt qua kha nang can ddi NSNN da anh hudng den boat ddng

13


san xuit, kinh doanh cua cac nha thiu, din dd'n vide chie'm dung vd'n lin nhau, ng
qua ban Ngan hang tang.
Theo bao cio ciia mdt sd Bd, nginh va 58 tinh, thanh phd, tdng sd ng XDCB
khoang 11 nghin ty ddng, trong dd cac Bd, nganh Trung uong ng khoang 3.500 ty
ddng, chu ydu li ng ciia Bd giao thdng van tai va Bd NN&PTNT; cic tinh vi thanh
phd true thudc TW ng khoang 7.444 ty ddng. Ddi vdi sd ng nam 2003 ciia cac dia
phuang theo bao cio den thdi diem thing 11/2004 vio khoang 3.735 ty ddng; ciia
cac Bd, nginh TW, sd ng tinh dd'n nam 2003 khoang 869 ty ddng.''
1,1,4. Thuc hien quan ly dau tu xay dung co ban
1.1.4.1. Qudn ly Nhd nude ddi vdi cdng tdc dau tu xdy dung ca bdn

Ciing vdi qui trlnh xay dung va ddi mdi nen kinh te dat nude, cdng tic quan
ly diu tu XDCB tuf nhieu nam nay cting tiing budc dugc dieu chinh cho phu hgp
vdi ydu ciu phit trien nang luc vi trinh do quan ly, tir Dieu Id quan ly diu tu
XDCB ban hanh kem theo Nghi dinh 232/ND-CP ngiy 6/6/1981 cua Hdi ddng Bd
trudng (nay la Chinh phu); Nghi dinh 385/ND-HDBT ngay 7/1/1990 sira doi, bo
sung thay the dieu Id quan ly DT XDCB (ND 232/ND-CP); Nghi dinh 177/CP
ngiy 20/10/1994; Nghi dinh 42/CP ngiy 16/7/1996; Nghi dinh 92/CP; Nghi dinh
52/CP ngay 8/7/1999.
Sau nhieu lin sira ddi va bd sung qua cac Nghi dinh, dd'n ngiy 26/11/2003,
Qudc hdi nude Cdng hoa XHCN Viet Nam da thdng qua Luat Xay dung. Day la
mdt budc tien Idn trong vide quan ly diu tu XDCB va qua dd cung cho thiy sir
phiic tap trong Iinh vuc nay. Luat Xay dung ra ddi da tao su quan ly thd'ng nbit v^
hoat ddng xay dimg; quyen vi nghia vu ciia cic td chiic, ci nhan diu tu xay dung
cdng trlnh va boat ddng xay dung; va ttr dd gdp phin timg budc giim din vide thit
thoat, lang phi trong qui trinh diu tu XDCB.
1.1.4.2. Tinh hinh qudn ly ddu thau
Bd Ke hoach va Diu tu da trien khai xay dung mdt sd van ban quin ly Nhi
nude ve diu thau, trinh Thu tudng Chinh phii Du thao Phip lenh Diu thiu lin thii
7, da trinh Du thao Nghi dinh sira ddi Quy che Diu thiu va da dugc Chinh phii phe
duydt tai Nghi dinh 66/CP ngay 12/6/2003 vi da ban hanh Thdng tu hudng din sd
01/2004AT-BKH ngay 2/2/2004.
Cic van ban mdi dugc ban hanh da the hien dugc su ddi mdi trong cdng tic
quan ly ve dau thiu.
Ve tham dinh ke hoach diu thiu va kd't qua diu thiu do cic Bd, nganh, Dia
phuang thuc hien.
Tir khi Nghi dinh 66/CP ngay 12/6/2003 ciia Chinh phu dugc ban hanh,
pham vi tham dinh ciia Bd Ke hoach va Diu tu chi tap trung vao cac du in quan
trgng qudc gia do Qudc hdi thdng qua chii truong diu tu va cic dir in thudc ngudn
" B6 Ke hoach & Diu tu (Bao cao nam 2004)

14


vd'n ODA do Thii tudng Chinh phii quyd't dinh diu tu, cic du an cdn lai dugc phan
cip cho cac Bd, nganh va Dia phuang quyd't dinh. Do vay, sd lugng dtr in va sd
lugng gdi thiu do Bd Ke hoach va Diu tu tham dinh ve ke hoach diu thiu va ket
qua diu thiu giam nhieu so vdi cic nam trudc, cu the:
- Ve ke hoach diu thiu: Nam 2003 tham dinh ke hoach diu thiu ciia 34 du
in, so vdi nam 2002 la 83 du an.
- Vi kd't qua diu thiu: Nam 2003 tham dinh kd't qui dau thiu ciia 80 gdi
thiu, so vdi nam 2002 la 90 gdi thiu. Mac du vay, ke't qua diu thiu da giam dugc
120,7 tridu USD so vdi gii gdi thiu, tuong duong 13,3%.
Theo Nghi dinh ciia Chinh phu, trudc day Thii tudng Chinh phii phd duyet
ke' hoach diu thiu vi ket qua diu thiu cic gdi thiu Idn ciia cac du in nhdm A, nay
dugc phan cip cho cac Bd nganh vi dia phuang. Qua sd lieu bio cao nam 2003
cua cic Bd nganh, dia phuong, ve hinh thiic chi dinh thiu va tu thuc hien chiem ty
trgng 51% ve sd lugng gdi thiu, nhung chi chiem 14,7% ve gii tri triing thiu. Cac
hlnh thiic cdn lai (diu thiu rdng rai, diu thiu ban che va chao hang canh tranh)
chid'm ty trgng nhd hon vd sd lugng gdi thiu (49%), nhung chiem ty trgng Idn
85,3% ve gii tri triing thiu. Qua dd cd the thdy rdng, phdn Idn luang vdn ddu tu
cua Nhd nude dd dugc thuc Men thdng qua ddu thau ; mdt sd dia phuang chii yeu
sir dung hinh thiic diu thiu ban che vi chi dinh thiu ndn ty Id tiet kidm dat rit thip
(khoang 1%), nhu cic tinh Bic Ninh, Thanh Hoi, Ninh Binh, Hi Tay, Hoa Binh,
Ha Nam, Hi Giang,... Mdt sd Bd, nginh, dia phuang chii ye'u ip dung diu thiu
rdng rai thi ty Id tie't kiem dat cao ban, nhu tinh Binh Phudc (11%), Tdng cdng ty
Buu chinh vidn thdng (16%), Bg Cdng nghidp (19%), Tdng cdng ty Diu khi Viet
Nam (20%)l
Quy che Diu thiu lin diu tidn dugc ban hanh vao nam 1996 (Nghi dinh
43/CP va 93/CP). Tiep dd Chinh phii da bd sung, didu chinh va ban hinh Quy che
Diu thiu hien hanh (lin 2) gdm Nghi dinh 88/CP (nam 2000), Nghi dinh 14/CP

(nam 2001) va Nghi dinh 66/CP (nam 2003).
Vdi nhirng kd't qua da dat dugc cho thiy nhting nd luc eiia cdng tic quan ly
Nha nude ciia cic cip, cac nginh trong vide nang cao vai trd ciia ITnh vuc diu tu
XDCB trong su nghidp phat trien kinh te ciia dit nude trong thdi ky ddi mdi. Tuy
nhidn do dac thii ciia ITnh vuc diu tu XDCB vi tinh hinh thuc tidn da didn ra cho
thiy nhiing yeu kem, tdn tai trong quan ly diu tu vi XDCB va tir dd din dd'n that
thoat, lang phi la hau qua tit yeu cd lien quan tdi nhieu nginh, nhieu cip, nhidu don
vi, ci nhan vi nd qua nhieu budc, nhieu khau vi nhieu ndi dung cdng vide.

12 THAT THOAT, LANG PHI NSNN TRONG
..
NHUNG NAM QUA

XAY

DUNG CO

BAN

1.2.1, Khai niem ve that thoat, lang phi trong dau tu xay dung co ban

' B6 KH va DT

15


* Thdt thodt: Hidn nay chua cd tai lieu, van ban quy pham nao dua ra mdt
dinh nghTa hay mgt khii niem cu ihi nao vd thit thoit nhung qua thuc td hoat
ddng KT-XH thi thit thoat la sir tdn thit, mit di vd ich, thiet hai khdng dang cd,
mit di CO hdi tao them co sd vat chit, tang thdm nang luc cho xa hdi hoac tham

chi cd hai.
Nhu vay nhan thiic diing khii niem thit thoat va van dung dting khi xem xet
mdt hidn tugng, su vide cu the cin hdi tu dii 2 dieu kien sau:
- Cd bang chiing diing din, rd rang ve cic vide lam sai, lam trii phip luat
quy dinh cd nguy ca gay hau qua thit thoit.
- Tien cua Nha nude da bi thit thoat, khdng cd kha nang thu hdi, hoac gay
hau qua nghidm trgng.
* Lang phi: ''Lang phi Id lam tieu hao vclt chdt vdo viec khong cdn thiet gay
them su tdn kem"' (Dai tir didn tid'ng Viet - Nxb Van hoa Thdng tin - Nam 1999).
Lang phi dudi gdc do chu the khac nhau, muc dich, khic nhau ciing cd
nhung khai niem khic nhau. Lang phi dugc bieu hien qua don vi siic lao ddng,
thdi gian, ti^n ciia, song nd lai rit trilu tugng, khd xic dinh chinh xic. Cting mdt
su vat, mdt hidn tugng d chii the niy li lang phi nhung d chii the khic lai khdng
lang phi, vdi muc dich niy l i lang phi vdi muc dich khac lai la hieu qua; hoac vide
sir dung ngudn lire diing dinh miic, dting tidu chuin, che do va dat dugc muc tidu
trudc mit nhung khdng dat dugc muc tieu lau dai, khdng phu hgtp vdi tdng th^
phai phi bd hoac khdng sir dting dugc cung la sir lang phi. Nhung d nude ta chua
quan tam nhieu tdi cic phuang phip xic dinh, dinh gii nd, cd khi, cd liic cdn mo
hd, cdn "lang qudn" mac dii lang phi cd liic, cd sir vide lang phi cdn Idn ban, tic
hai ban thit thoit.
Theo phip lenh thuc hinh tiet kidm chdng lang phi ngiy 26/02/1998 thl:
'Lang phi Id sic dung ngudn luc tdi chinh, lao dgng vd cdc ngudn luc khdc vU0
dinh mice, tieu chuan, che do do ca quan Nhd nude cd thdm quyen quy dinh hoac
sii: dung dung dinh mdc, tieu chuan, che do nhung chdt lugng dgt thdp han hoac
khdng dung muc tieu dd xac dinh'.
Qua cic khii niem trdn cho ta thiy thit thoit, lang phi deu ciing phin anh
mdt hidn tugng gidng nhau dd li su mit mit ngudn lire, mit di ca hdi tao thdm co
sd vat chat, tang them nang lire cho xa hdi. Song thit thoit, lang phi cd the do
trlnh do hieu bidt, nang lire dieu hanh, hoac do so hd ciia chinh sich che do gay
ra ; cdn thit thoit do tham nhung la do y thiic cd chu dinh ciia con ngudi nhu lgi

dung chiic quyen, vi tri cdng vide de thu lgi bat chinh.
* Thdt thodt, lang phi trong DTXDCB
Cd nhieu each dinh nghia khac nhau ve thit thoit, lang phi vi mdi dinh
nghTa khic nhau se din dd'n nhung danh gia that thoit khac, lang phi khac nhau.
Trong pham vi de tai nay, thit thoat, lang phi dugc dinh nghia nhu sau:

16


"That thodt trong linh vuc ddu tu XDCB Id phdn vdn bi mdt di vd thuc te
khdng sudung vdo cdng trinh do bi bdt xen, bi thay ddi chdt lugng, chung logi vat
tu, cat giam khdng ddng quy dinh, khdng hgp ly hoac do khai man, khai khdng de
true lgi, nhung vdn tinh vdo chi phi xdy dung cdng trinh derdt vdn, lam giam chdt
lugng vd hieu qud ddu tuxdy dung cdng trinh".
"Lang phi trong linh vuc ddu tu XDCB Id nhiing mdt mdt, thiet hai khdng
ddng cd ve vdn ddu tu xdy dung do y thuc chd quan cda con ngudi, do yeu kem
trong qudn ly ddn den viec sic dung vdn ddu tu xdy dung khdng ddng muc dich,
khdng ddng nhiem vu thiet ke, chdt lugng xdy dung kem phdi phd di lam lgi hoac
cdng trinh hoan thdnh khdng sudung dugc, bd phi, khong mang lgi hieu qud, hoac
hieu qud thdp do xdy dung vdi chi phi cao han chi phi ddu tu cdn thiet cho du dn
dugc xac dinh theo cdc tieu chuan, dinh mdc quy dinh cua Nhd nude".
1.2.2. Cac bieu hien cua that thoat, lang phi trong dau tu XDCB
Thit thoat, lang phi trong diu tu XDCB cd the xay ra d tit ca cic giai doan
ciia qui trinh diu tu xay dung: tii khau quy hoach, ke hoach, chu truong diu tu,
chuin bi diu tu, thuc hidn diu tu, cip phit vdn diu tu, dd'n khau nghiem thu bin
giao dua cdng trinh vao sir dung vi quye't toin vdn diu tu xay dimg cdng trinh.
Cuth^:
1.2.2.1. Giai dogn chuan bi ddu tu
Trong giai doan nay, cd 2 ndi dung cdng vide chinh anh hudng Idn dd'n thit
thoit, lang phi trong diu tu XDCB: chii truong diu tu vi quyet dinh diu tu.

* Thdt thodt do chd truang ddu tu
Chii truang diu tu khdng diing din, sat thuc gay that thoat, lang phi mdt
phin khdng nhd ngudn vd'n diu tu cho XDCB. Diu tidn phai kd dd'n cdng tie lap
quy hoach, ke hoach. Day la mgt khau quan trgng de dam bao diu tu cd hidu qua
va phit trien lau dii. Song hidn nay, cdng tic quy hoach vin tdn tai nhieu bit cap,
vide quy hoach vin thieu tinh chien luge tdng the gitra cic cip, nganh; thieu tinh
du bio, thieu tim nhln dai ban, chua thirc td, cdn chdng cheo, chua di trudc mdt
budc, khdng theo kip tdc dd diu tu ndn nhieu du an phai didu chinh hoac di
chuyen lim keo dai thdi gian xay dung cdng trinh; thieu sir kd't hgp chat che giira
cac loai quy hoach, giiia quy hoach xay dimg vung va quy hoach xay dung dd
thi,... Vide chip hanh quy hoach chua dugc thuc hidn tdt.
Sau cdng tie quy hoach la vide lap bao cao nghidn ctiu tien kha thi va bao
cao nghien cun kha thi. Vide lap bio cio nghien ciiu tien kha thi chua dugc chinh
xac, chi dugc bien soan nhu la mdt thu tuc cin cd d^ lap du an diu tu, khdng chii
trgng den khau dieu tra thuc te nhung anh hudng ve mdi trudng va xa hdi ddi vdi
cdng trinh hoac dieu tra qua loa ve thi trudng tidu thu va thi trudng cac ydu td sin
xuat ddi vdi cdng trinh san xuit kinh doanh. Trong bao cao nghien ciru kha thi,
vide lira chgn dia diem xay dung vi phan tich du an diu tu chua dugc thuc hidn

17


diing miic din den vide du an sau khi thuc hidn xong nhtmg boat ddng kem bieu
qua.
* Thdt thodt tic quye't dinh ddu tu
Nguydn nhan gay thit thoat trong khau quyd't dinh diu tu thudng la do chu
diu tu khdng tinh toin, phan tich ky du in trudc khi quyet dinh diu tu din den
vide lua chgn dia diem xay dung cdng trinh khdng hgp ly; xac dinh quy md xay
dung qui Idn so vdi nhu ciu thuc te; lira chgn phuang in ky thuat, cdng nghe
khdng phti hgp; vide kien nghi hinh thiic quin ly thuc hidn du in vi xic dinh chu

diu tu khdng thich hgp, it quan tam den qui trinh sir dung vi van hanh cdng trinh
khi cdng trinh hoin thanh dua vao sir dung. Vide phan tich hidu qua diu tu li mdt
yeu ciu rat quan trgng nhtmg do dugc chii trgng din den tinh trang khi cdng trinh
hoan thanh ban giao dua vao sir dung, chii diu tu mdi nhan thiy cdng trinh khdng
sir dung he't cdng suit thiet ke hoac khdng phit huy hidu qua.
Ngoai ra, thit thoat lang phi cdn do diu tu xay dung cdng trinh khdng dam
bao canh quan, mdi trudng: diu tu xay dung khdng dam bao cinh quan da lam
mit di cinh quan, ve dep tu nhidn cin bio tdn, phat trien va cic chi phi diu tu
cQng lang phi nhu thiet ke phai phu hgp vdi cinh quan ndn nhieu hang muc huge
chi tiet phin kien triic cd the se phu'c tap ban lam tang chi phi nhan cdng, tang chi
phi vat tu, thid't bi. Diu tu khdng chii y tdi mdi trudng xung quanh, lim d nhidm
mdi trudng va duong nhidn phii xir ly mdi trudng va da lam tang chi phi gay lang
phi; su lang phi nay cung rat Idn, khdng nhting cho du in mi cho toan xa hdi.
1.2.2.2. Thdt thodt trong giai dogn thuc Men ddu tu
Giai doan thuc hidn du an diu tu gdm nhieu ndi dung cdng vide song thit
thoat, lang phi thudng xay ra d nhiing cdng vide sau:
* Thdt thodt trong khau den bu. gidi phdng mat bang vd tie'n do thi cdng
Tai sin phai d^n bu de giai phdng mat bing bao gdm nhi cira, cay cdi, hoa
mau cua dan, do vay, vide xic dinh gii tri den bti khdng phai li chuyen dan gian vi
rat dd din dd'n thit thoit vdn. Bieu hidn ciia thit thoit trong cdng tic den bti thudng
li vide bdt xen tidn den bii ciia dan do ngudi dan khdng nim ro khung gii den bii
ma Nha nude quy dinh hoac tien den bu khdng dd'n tay ngudi dugc den bu; den bii
khdng thoa ding, khdng diing ddi tugng; chi tri tien den bti khdng theo dinh miic,
khung gii Nha nude vi dia phuang ban hinh; mdc ngoac, cau kd't vdi ngudi dugc
den bu de nang gii tri ddn bii, khai khdng didn tich, khdi lugng tai sin dugc ddn bu;
lam gia hd so, khai khdng sd hd dugc den bii va chi phi ddn bii de riit tien cua Nha
nude, tir dd lam tang thdm vdn diu tu xay dung cdng trinh.
Chinh vide den bii khdng thoi ding vi hgp ly, khdng tuan theo quy dinh
lam cho vide ban giao mat bang xay dung khdng dting thdi ban quy dinh, din dd'n
cham tidn do thi cdng cdng trinh, gay lang phi, thit thoit vdn.

Trong thuc te, vide cham tie'n do thi cdng do khdng giii phdng dugc mat
bang xay ra d rit nhieu du in. Tien do thi cdng cham trong khi cdng trinh xay
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