Thực trạng công tác thanh toán VĐT xây dựng cơ bản tại KBNN


 !"#
1.1.1 Quá trình hình thành và phát triển
 Giai đoạn 1946-1951:
 !"#$
%&'()*+,-./01-& !2)))
*/#3456'-7#/87*/#
9':-;9'<$8$#9':-;&:9';$=>
.#=?#%%*9';#89';@$456'$$%&AB':-;#
888%:'7'6#8%:C//808@)D3/8
C5=?$#8'5E1F=:7G-'##9'568@
 Giai đoạn 1951 – 1963:
$5HI!I!#JKL*M+%;N1-!2NO-./$
B'&$9'P:G$$%&@$4*$
B'&-9':-;8#D3'5&#9':-;?#8
8%:J#9':-;%F#=?83QP
8@R5E'S'S4GPF734F9'3
9':-;8ET8'%-./$B'&#5UVI
WI!#X=?$+,-./Y9'579':J()
*4*-9':-;'8@ZC/)[C-
X=?)[@)?OE%'F3PX=?OE%'#?8T/&"\
PX=?T#/&@]X=?C/$B'&
C/P/48@Z^F,-./$B'&
$_PG,-./X=?@
 Giai đoạn 1964-1989:
$5UWIWIH #KL*/+=B'56J&`2a
-./4B':-;9'<8'$#56F9'
X=?$Y?$9'&@)^WHIbV#4B':
-;9'<8c)[/48&'#*C/D8
)[@
 Giai đoạn 1990-nay:

B'G-./&X=?$'()*G
9':-;9'<$8$:9'&+,KL(c5
-*/"9'56J?$JJ&!!2Kd()5!2V2bb73
4D3=85()*@)JJKL(
c#QbbIb#()*+P78-./&X=?$
6e?TXEfQ8V2bb"gf
Q8W2b"@"h%69':C5A9':-;9'<$8$?J=
TE&#./'8'L'#8/3S5%J/8
'S'$8$#,i/1-F9')**
9'57J/F9':-;7'$8$#Y%8+
?7'%8$)F?EJ=1/j6/D3-??
0%-k7I*4P'9':@
N'%69':?,*G]lX=?cTXEfg
f#()*+j5=:78-./&X=?$
'()*Gl*/j0jm#9'56J. Ngày 4-1-1990, Hội đồng
Bộ trưởng đã ký Quyết định số 07/HĐBT thành lập hệ thống Kho bạc Nhà nước trực
thuộc Bộ Tài chính.622UVVV&X($$,E4%G
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1.1.2 Chức năng, nhiệm vụ, cơ cấu tổ chức của KBNN
1.1.2.1 Chức năng nhiệm vụ của KBNN
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L&X=?$hD3?#=Lqr8=#
]3#E3X=?$09'5J/8/-'./C/9':
-;(c()*@
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1.1.2.2 Cơ cấu tổ chức, tóm tắt chức năng của các bộ phận
 Cơ cấu tổ chức của các KBNN nói chung
 (-+?X($$A
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&X=?$@aP)D8&X=?$(c(
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/]@
 8=/4'A
-Ban kế hoạch tổng hợp:
t5:6-,/8G#9'5?#%6??
X($$.T?_%G8FJX($$7./'8'L'#9':
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@)D,/=88&%E#D,//*8TE'7ll?
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-Ban Kế toán
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]8%68$N$$#]88?/4X($$@t8

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/]@)D3]8%G8#&6'9'5688-E%=?
?T&X($$
-Ban Thanh toán vốn đầu tư
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-Ban Huy động vốn
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T?#_#%G/49':-;7Y#C5
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-Ban kiêm tra, kiểm soát
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1.2.1.1 Tính tất yếu trong kiểm soát thanh toán VĐT xây dựng cơ bản thuộc
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)d?nK?K:7%UVD$#D
3?K$# *-+/*$u%:U‚fRa#F
FE•ƒNR@&S'?tR(6'6
•L#-,&C8-+/*-C/7'-SF6@$N$$-E4
/:j5%6?'5&S'/8G=1/4
8@$6'%]P^=/8/9':-;%J/>-:,C
8-+/*#P\c^'5E*:c/8G
C#?^E'j+5^'9':E
n@
1.2.1.2 Nội dung kiểm soát, thanh toán VĐT xây dựng cơ bản thuộc NSNN
 Cơ sở pháp lý cho công tác kiểm soát, thanh toán vốn tại KBNN
B'^/*E+C5*C56'/:%G8#8&
S'tR('$N$$@)C:89'&=C%p?/8G
C7'P^=/8/EGe4&'9':/,/
ll%6Ij+C@M&'F=:]89':
-;&S'tR($-Fc/8/-;?%G8#
8&?X($$LP8&=:P-E9'6]89':-;&
S'tR(,j5=c8C/#8#8FJ'LPA
Văn bản do Quốc hội ban hành:
IO'.j5IN&=:H2UVV`2BK=5UH22UVV`

IO'.C'S'IN&=:H2UVV!2BK=5U22UVV!
Văn bản do Chính phủ ban hành:
I$JJH2UVV!2$dIaI$d79':-;8S'j5_O'.
tR"
I$JJ2UVVW2$dIaI$d79':-;/*S'j5]l
Văn bản do các Bộ ban hành:
I``2UVVW2))I()A)]_9'5688''L&
$N$$@
I!`2UVV!2))I()A)]_-./#oJ#=889'568&S'
tR(''L&$N$$0$E8
IW2UVVb2))I()A)]_9':-;e4/*9':-;8S'
88e4&$N$$
IVH2UVVW2))I(tRA)]_,/L?j5
IW!2(tRIaA=:]=&dJ3/*9':-;8C&S'
j5]l@
Văn bản do KBNN ban hành:
IU!2BdIX($$ABd)D8&=9'5l%G88d)

IUW2BdIX($$ABd)D8&=9'5l%G88d)

8=:5-Fc/8/-;8C/9':-;68?
9':-;%G8d)Lr-=:_d)#=BORg#
S']887LF8#-./8#8%&
-,#-*%•-'.#S88FJ
8@8=:5r+P//S%•-'.*#]
%#7Y*#LQ=DJll*
C-,9':-;&@)'8=:r9'5J„3#
48(#J/F]89':-;?
S'j5GQPQ(#J/Fj5%6?#/F
/8/i-k#'5E]l#/&,/8F9'

3%89':-;,7'Y#7'%*??S'j5
P'&S'PE@
$#$7'P%6?/=D&4GQ
806@X6?/=D&5,j5E6-,/8
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 Nội dung của công tác kiểm soát, thanh toán tại hệ thống KBNN
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?7'C/#7'7C-,8#68#/*8@
)PX($$J'8G%G88d)d)P*C
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88&S'tR(9'&X($$@RE8?

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S'@4G'A
 Nội dụng của kiểm soát thanh toán vốn đầu tư XDCB trong giai đoạn trước khi đầu tư
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YG#ll8#9'56JS'8C/Po9'57#-./#oJ#
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8P/,/9'5?DG$5%]#Lj0jm8
%:8EJ3#F8$@
 Nội dung của kiểm soát thanh toán vốn trong giai đoạn thực hiện dự án
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9'56JS'#8,'5%6?&,/=D@d5-3
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?65%]#8J,/L/:8%69':C'S'
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%],•-?39'5J*4PS'E!V•8]j5
,?3V‚8J,/L#8,/LC,?3&G'
U!‚@@@%G8&?3-CS6l&?3P~9'
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%P%&-,
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d5-'9'56JC//8&Pi4*#8,'5
5%]@$'LPj8J%&-,tR(,'Pi
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G/44]8%G88@8%&-,/87'/:P:
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 Nội dung của kiểm soát thanh toán trong giai đoạn kết thúc đầu tư
It0jm=?4#']9'56JS'#:
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/E'5
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8#:=:P%/^FJF9'C//8&@
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tR(#-1j*9'n]89':-;&S'tR(~
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1.2.2.1 Góp phần nâng cao tính hiệu quả trong việc sử dụng vốn
Thứ nhất, thông qua công tác kiểm soát, thanh toán VĐT tại KBNN sẽ đảm bảo
cho VĐT được sử dụng đúng mục đích, phù hợp với định hướng chiến lược phát triển
của Nhà nước@$55#0j'/8Gj+#&-,88S'
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=C%p9'&7'^'?#%]G8/3n'S'S'@
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9'n@B'%G8#8ELFd)e6X($$PGj8
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YJ%p#j'C%Gll8%C5PC''#
?Q8Y'L&S'e44*@d7'5%6
8d)P8Fd)$N$$#?68e4&8
^9'5J$@
Thứ hai, KBNN có vai trò thúc đẩy dự án hoàn thành đúng tiến độ.K#
$7'P%6?/=Dd)0688@&,/=D
0Q?#'%pY8@d7'5='8d)
/:P8]88067@)]9'?
%G8#X($$PGj8J,668#j0jmj0
8,65.#9'P]8(Po
9'57#ƒ($R8C/S'GP^=/8/je-;#8q#%1/4
%J/8%P%15:c668@$^56'&
E7'P//S-:G'.s8#:G'-,
-/*/8%]S6%m8A/*]#/*
%=+#/*-+5v
Thứ ba, KBNN có vai trò quan trọng trong việc tránh thất thoát lãng phí VĐT
thông qua việc kiểm soát đơn giá, định mức nguyên vật liệu, khối lượng các hạng mục,
công trình của dự án. )ll5C5#%&-,d)=JC85
7'#Y=d)Q$N$$@^'5E5C
8-+/*-C-]9'F8#J3'5E.-'d)P
YS'8#%&-,'8#9'8l88
%]Y\_S'e4'5E.-'8†%mC-,#
%]i6%E@@)]9']8%G88\/S%1/4
,l?E#-?=|^/*%],/-;%%G&6'F8#
J3'5E.-'v:=:&S',8iJ3#F
8$/:i87@),/P^/*
/88#d)/:e=:j8J%&-,8J/8
,/L6X($$G/44]8%G8@d7'5%'56%*8
d)l%6^S''C/6=J#j5-1/5C/*,/-;

C-,&#Y=,/C'S'?65TJS'@
1.2.2.2 Góp phần hoàn thiện hệ thống cơ chế chính sách của Nhà nước
)]9']8%G88d)tR(#X($$/8^
6'P#19'5l8#QPl;%6-EF9'C/
EGP^:8#5D&9'5J#JJ:=:9'5
l%G88Y\#0/4&C_F:#n
‡#8&S5%J/cd)@$#=:9'5J9':-;
d)tR(9'?%G88?X($$r-E9'6C
7'O'.#JJ7dS'#t5#dC'S'v#PX($$rP
~9'n]8'8(P-E9'GE3'
:6&F6#*85#/,/^
5Ds:c68@
MY%8#9'5l%G88&S'-E9'67'C/
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3'#7j'C8C/*9'57:884
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 Điều kiện bố trí kế hoạch vốn đầu tư hàng năm của Nhà nước cho các dự án
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 Lập kế hoạch, phân bổ và thẩm tra phân bổ vốn đầu tư năm
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• a=D&S'
Đối với dự án sử dụng vốn đầu tư thuộc TW quản lýA8(/=D%6?
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Đối với vốn đầu tư thuộc địa phương quản lýAˆ5=8C/-./
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9'56J@
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Nguyên tắc phân bổ vốn với các dự án đầu tư trong năm: 88S',
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