Tăng cường quản trị tài chính công ở Việt Nam hiện nay

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TAICHINHVIMO

( So 3(68)-2009 )

i m CtfdNQ QU^N TR! T^l CHINH CONG Of VIET NfiM HIEN NfiY

TS. Kinh t§ Trjnh Ti§n Dung
Chuung trinh Phat tnin Lien Hap Qude tai Viet Nam (UNDP)

WTlnh nghiim cho thdy, di ddp ieng dup-c cdc yiu cdu niu trin, thi dit abdt ky thi chi chinh iri

« m ndo viec qudn tri idi chinh cdng cdng phdi ddp ung cdc yiu cdu chung sau day: cdng khai 
^ M . m . minh bgch, trdch nhiim gidl trinh, su gidm sdt cua ngu&i dong thui (true tiip hogc thdng

qua ngu&l dgi diin cua minh - ca quan ddn cu- - Quoc hpi hay Hpi dong nhdn ddn),... Ddy Id nhirng 
yiu cdu nhdm tdng cu&ng vd dam bdo ddn chu. Kinh nghiim cho thdy khdng phdi Chinh phu ndo

cdng dap u-ng idt yiu cdu ndy. Ngay cd chinh phu Hdn Quoc irong nhiiu ndm qua cdng chii trpng 
nhiiu han din hiiu qud (idng tru&ng GDP) vd chua chu trpng diing mdc din yiu cdu ddn chu. Kinh 
nghiem 30 ndm ddi m&i vd m& cira cua Trung Quoc cdng rdt ra nhiiu bdi hpc, irong do vdn di binh 
ddng vd mdi tru&ng Id mpi irong nh ung bdl h pc ddt gid.

Cong khai minh bgch.

Cdng khai la viec ldm, la
hdnh ddng. Minh bach mdi la cdi
dich can dat tdi. Thuc te cho thdy
tu thdn cdng khai chua ban da
ddn den minh bach. Chi khi viec
cdng khai ddm bdo cung cdp dii
thdng tin vdi cdc chi tiet tdi thieu
can thiet theo cdc chudn muc

yiu cdu de ngudi nhdn thdng tin

cd the ddnh gid dugc ve thdng tin
dd thi mdi ddp ii'ng dugc yeu cdu
minh bach. UNESCO dang nd
lire xay dung cac chuan muc neu
tren cung nhu cdc cdng cu qudn
ly thdng tin de thuc ddy qud trinh
chia se thdng tin. Tii' nam 2000
den nay, trang Web ciia Bd Tai
chinh dang tdi deu dan cdc thdng
tin ve thu chi ngdn sdch ciia cdc
ca quan trung uong, ciia chinh

q u y e n d j a
phuang. Nhu
vdy la da cdng
khai? Chua
hdn. Vi thdng
tin neu tren
trang web Id
nhung thdng
tin rdt tdng
hgp, nhung
con sd Idn,
khdng cd chi
tiet nen ngudi

dgc rdt khd cd the hieu va phan
tich dugc thuc chat ciia nd va ddc
biet Id su lien he gitia ngdn sach

(phuang tien chinh sdch) vdi
su-phdt trien kinh te-xa hdi (muc
tieu chinh sach). Ngay cd cac
chuyen gia tai chinh cd kinh
nghiem cung gap khd khan, chua

i l ^^ 1

A :

ndi den cdng chiing. Mat khdc va
quan trgng hem, sd lieu thu chi
ngdn sach tren trang web khdng
dugc bdo cdo phan tich so sdnh
vdi ket qua thuc te dat dugc va so
vdi ket qua du kien de ngudi dgc
cd the nam dugc muc do hieu
qua ciia viec quan ly thu chi
NSNN. Ndi each khdc, viec cdng

Tdi cinnli cong id mot trong bon tru cot chinii cna chuvng trinh cai cdch lidnh chinh tong tlie I 'let Nam giai doan 2001-2010 ban 
lidnh tlieo Quyet dinh so 139 cua Thu tu&ng Chinh pint ngdv 17'9 2001.

Sang II Han vd Pan Suli Kim: Korean Public Administration and Public Governance (Cai cdch lidnh chinh vd quan tri cong a 
Hdn quoc). Bdi trinh bdy tai Hpi thao quoc ti lan thu nhdt tgi Seoul vi ehu di cai cdch hdnh ehinh vd quan tri cong a cdc nuac 
thdnh vien .4SEAN vd Hdn quoc. 6-7 thdng !2 ndm 2008

Gido su Regina Abrami. Havard Business School. USA. "30 ndm cai cdch Trung Quoc vd bdi hoc cho I iet Nam " ^em Tudn I i?t 
Nam fl 'ietnamnet) so ra ngdy 23/!2'2008.

Kinh te Sdi Gdn. so ra ngdy 18-12-2008 - trang 59 "...Cdi gid ma .xa lioi Trung Quoc pliai tra clio nliung tlidnh tini cua cong 
cuoc cai to kinh te cung khong nho: moi trudng tan ndi. tliam nhung lan trdn. hd ngan cdch giua ngudi gidu vd ngu&i ngheo. 
giira nong thon vd do thi ngdy cdng tang".

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( So 3(68)-2009 )

TAI CHINH Vl MO

khai thdng tin ngdn sach tren
trang web Id mdt cd gang ldn
nhung chua dap img cdc chudn
muc yeu cdu nen chua the ggi Id
hodn todn minh bach. Q New
Zealand, ngdn sdch nha nude
dugc soan lap rat chi tilt theo
tirng ket qud ddu ra du kiln, in
thdnh tii'ng tap va dugc cdng bd
rdng rai ngay lap tire ngay sau
khi Bd tru'dng Ngdn khd bdo ve
du todn ngdn sach thanh cdng
trudc Qude Hdi. Q An Do, mdt
nudc dang phdt trien vd cd trinh
do phdt trien tuang tu nhu Viet
Nam, thdng tin ve du toan vd
quyet todn ngdn sdch rdt chi tiet
vd cd sdn d cdc thu vien, ddc gid
cd the sir dung vd nghien ciiu
tu-do. Ndm 2007, Quy tien te qude
te (IMF) ban hanh bp thuc tiin

tdi vi minh bgch ngdn sdch,

trong dd cd mdt sd yeu cdu nhu
(trich): cdng chiing phdi dugc
cung cdp thdng tin toan dien ve
cac hgat ddng ngdn sdch trudc
day, hien tai, vd du kien cung
nhu ve rui ro tai khda; thdng tin
tai khda cdn dugc cung cdp sao
cho cd the tien hdnh phdn tich
chinh sach vd thuc ddy trdch
nhiem gidi trinh; can cd cam ket
ve viec cdng bd kjp thdi thdng tin
tai khda; thdng tin tdi khda cdn
dap ung cac chudn muc chdt
lugng;

Tinh minh bgch ngdn sdch a 
Viet Nam hien dang bi anh 
hu&ng bai cdc yen to sau day:

Thu nhat, Si^ phiin diin

cua biec irarth ngdn sdch. Hien

nay cdc khodn thu chi NSNN
chua dugc phdn dnh todn dien vd
day du trong NSNN, lam cho
bu-c tranh ngdn sdch bj meo md,
phien dien, ngay ca chuyen gia

cung khd nam dugc day dii thuc
chat ciia NSNN chua ndi den dai
bieu ddn cii' vd cdng chiing. Do
vdy tinh minh bach bj ban che
ddngke.

Cac khodn chinh hien cdn de
ngoai NSNN bao gdm: (phi, hgc
phi, vien phi, thuy lgi phi), le phi
(phi do cdc ca quan cdng quyen
thu nhu phi cdp visa/hd chieu),
chi tieu ciia cdc ca quan Thue,
Hdi quan, Ngdn hang Nhd nude,
cdc khoan cho vay lai, cdc khodn
vien trg chinh thirc ODA, trai
phieu chinh phii, cdng trdi gido
due de bd sung vdn ddu tu cho
cdc cdng trinh ha tdng quan trgng
ve giao thdng, thiiy Igi, gido due
ddo tao, cac khodn huy ddng vdn
ciia chinh quyen dja phuang vay
theo khoan 3 dieu 8 ciia Ludt
NSNN chua dugc tdng hgp vdo
bdi chi NSNN vd bach todn vao
chi XDCB ciia ngdn sdch dja
phuang. Theo mdt sd nghien ciiu

thi hien cd xdp xi 30 quy va djnh
che tai chinh cdc loai chua dugc
dua vao cdn ddi trong NSNN.

Cac quy vd djnh che ndy do cdc
ca quan chinh phu qudn ly va
khdng dugc dua vdo can ddi nen
cac ca quan dan cir chua tiep can
dugc trong boat ddng giam sdt
cua minh. Cdc quy vd djnh che
ndy gdy dp luc len cdn ddi NSNN
tir hai gdc do; mdt la NSNN phdi
chi bd sung cho chiing; hai la
chiing lam phat sinh cdc nghTa vu
ng du phdng ddi vdi NSNN nhu
da neu tren.

Thir hai, Cdch thuc diiu tiii

ngdn sdch (bd sung cdn ddi va

bd sung cd muc tieu) ttr trung
uong cho cdc dja phuang-cting
chua khoa hgc, chua phii hgp vdi
yeu cdu tdng cudng phdn cdp cho
dja phuang, chua that sir thoat
khdi ca che xin cho. Dieu ndy
ldm xdi mdn tinh minh bach
ngdn sdch va vd tinh dung tiing,
kich thich su y lai ciia cdc dja
phuang.

Vi cdn dot bd sung, theo sd

lieu thdng ke, giai doan
1996-2003, tiic Id trudc khi ban hdnh
ludt NSNN mdi (2002), chi cd 5
tren 64 tinh/thdnh cdn ddi dugc
ngdn sdch; Sau khi thuc hien
Ludt NSNN mdi, giai doan 2004
den nay, sd tinh/thanh tu cdn ddi

UNESCO Web-site so ra ngdy 16/11/2008

Ndm 2006 bdo chi dua tin vi sd tiin tren mpt chifc tri?u do la My md BQ ngogi giao de ngodi ngdn sdch

Tiieo GS. TS Duang Thi Binh Minh vd TliS Biii Thi Mai Hoai. Tru&ng Dgi liQc kinh te TP. Hd Chi Minh: cdc khoan cho vay Igi 
thong qua Quy lid tr(fplidt trien (nay Id Ngdn hdng cliinh sdch plidt trien) dugc liinh thdnh tic nguon ODA vd vay trong nu&c tir 
cdc quy BHXH. tiit ki^m buu difn vd plidt hdnh trdi phieu cliijih pliu. Cuoi ndm 2003 Chinh phu dd phdt hdnh cdc logi trdi phieu 
CO ky hgn 15 ndm. Idi suat m?nh gid 9.4% chuyen eho quy Hd trg plidt trien. Sdm 2004 them gdn 8 ty dong nira. Ddy id cdc 
khoan ng du phdng cua Chinh phu. Ngay ca khi ede klioan ng ndy dugc ede elm the vay haonftra diing hgn thl khoan chenh i^ch 
giifa Idi sudt huy dgng vd Idi sudt cho vay lgi cua Quy se Id mgi khoan trg cap cua C 'hinh pliu [vd do vdy can dugc hgch todn ddy 
du vdo NSNN - Trinh Tiin Dung bo sung]. Nguon: Hgi thao cdp cao ve cdn doi NSNN do Uy ban Kinh te-Ngdn sdch eua Quoc 
Hgi vd UNDP td chuc tgi Quang Nam ngdy 6-7'9/2006

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TAICHINHVIMO

( So 3(68)-2009 )

dugc ngdn sdch da tang len 15.
gdp ba Idn so vdi trudc. Muc dich
ciia viec dieu chinh nay chii yeu
la tdng sd dia phuo'ng tu cdn ddi
dugc ngdn sach vd gidm sd bd
sung tir ngan sdch TW cho dja
phuang ma chua quan tam nhieu

den ban chdt ngudn thu ngan
sdch. Mac ddu vdy. trong 49
tinh/thanh trdng chd bd sung
ngdn sach tii' Trung uang thi binh
qudn cd den qud nii'a (27/49) phu
thudc hdu bet vao ngdn sach TU,
vi muc do bd sung ngdn sach
chiem tren 50% chi trong cdn doi
NSDP ciia cac dja phuong nay.

Tinh hinh nay do nhieu nguyen

nhdn gdy nen trong dd cd su
thieu chii dgng ciia cac dia
phuang. Dieu ndy mdt phdn bat
ngudn til' chinh ca che xdc djnh
du todn thu chi ciia cac dja
phuong. Le tu nhien va khdng

chi d Viet Nam, neu cdn cd the de 
du toan thu thdp thi cd dja

phuong nao lai khdng muon?
Tuang tu, neu cd the day du todn
chi cao len thi dja phuong ndo lai
khdng lam nhu the. Ca cbl nhu
vdy vira kich thich su y lai, viia
khd trdnh dugc tinh trang
xin-cho trong viec xdc djnh du toan
thu chi NSNN. Mgt so nudc gidi

quyet tinh trang nay bang each

quy djnh trdn bd sung. Dii dia
phuang yeu cdu can ddi bao
nhieu thi trung uang cting chi
dieu tiet tdi da den mdt mirc trdn
nao dd, thdp ban mii'e yeu cdu. O
Viet Nam, cd tdc gid de xudt mirc
trg cap can ddi ngdn sach cho dia
phuong chi nen trong khoang
80-90% so thilu hut (du toan thu
trti'dutodn chi)

Viec tim kiem gidi phap khac
phue tinh trang neu tren can
dugc tien hanh mdt each cdn
trgng, khach quan vd khoa hgc
tren ca sd nghien ciiu ddnh gia cd
su tham gia ciia dai dien cac ca
quan TU vd dja phuong ve uu va
nhugc diem ciia cac phuang dn.
Tuy nhien phirang huang chung

id nen gidm ddn sir bao cdp cua 
NSTW (cdn dot thay cho NSDP), 
phdt huy tinh chu dpng vd trdch 
nhiem ciia cdc cdp dia phuong 
tren ca sa hodn thien phdn cdp 
ve qudn ly hdnh chinh-kinh te-xa 
hpi giira cdc cdp chinh quyen,

tdng cirang chuyen giao viec 
cung cdp cdc dfch vu cong cho xa 
hpi, trong do viec xdc dinh danh 
muc cdc dich vu cong vd dich vu 
hdnh chinh cong vd cdc chudn 
mirc chdt luang cua chiing co y 
nghia nen tdng.

Vi cdn doi co muc tieu, hien

cd nhieu y kien khac nhau nhung 
nhin chung deu cd diem chung 
ve cac tdn tai bat cap lam xdi 
mdn tinh minh bach ngan sach 
va tinh hieu qua ciia viec sirdung

ngan sach va dac biet la khdng 
phat huy dugc tinh chu ddng cua 
cac dja phuang do sir can thiep

qua sau ciia cac cac ca quan 
trung uong. Dai bieu ciia cac ca 
quan dan cir d dja phuang thi cho 
rang trung uang nen giao nhiem 
vu chi thuc hien cac chuang 
trinh muc tieu that rd rang, cu thl

cho dja phuang kem theo s6 
ngan sach tuong img, cdn each

thuc thuc hien chung thi nen de 
mdi dja phuang van dung cho 
phil hgp vdi dieu kien cu the cua

hg. Nhieu y kien tir phia ca quan 
trung uang thi lai ban khoan vl 
nang luc cdn kha ban che ciia cac

cdp chinh quyen dja phuang, do 
vay lo lang cac muc tieu dat ra 
khd cd the hoan thanh nhu ky 
vgng. Mudn khdc phue nhtmg 
tdn tai nay thi viec phan cap quan 
Iy tai khda den cac cdp dja 
phuang thich hgp la viec khdng 
the tri hoan them ntfa. Tuy nhien, 
nhu tren da ndi, viec chi tilt hda 
danh muc cac dich vu cdng kem

theo cdc chi sd do ludng, ddnh

• , ' t ° n f ^"'^ '"" 'i?^ ^"v "'"' '''"'"^ '"'' "'^' "'"" '°P '°° ''^ '"" ^^' ^'^^^ ^° ^y *«" K'"'^ '^-Ngdn sdch cua Qude Hgi

va UNDP lo chuc tgi Quang ,\am ngay 6-7 9 2006 -^ -^ 
Phgm Dinh Cu&ng. Bg tdi ehinh: Cdc quy ngodi ngdn sdch. 2006

hi/nnatVnJ^S R 'T T " i' "T f'^. "" ""'''° '^' '""' ^""^ "'''" P''^" '^P '<"''" 'y "Sdn sdch nhd nu&c a nu&c la 
nSy2t3(l.l2 2m """ ' "' '"'"^' ' ^ ' " ' " ' ' ' " ' ^ '^"^' ''^' "^ ^^^P'° ^^"'^ '<"• Q^'""S Ninh

Theo GS TS Duang Tlu Binh Mmh vd ThS Bui Tiii Mai Hodi. tdi li?u dd ddn tren. Ir 10

Vi du: a Cgn^ hda lien bang Due elu hd tra tdi da 95% phdn chenh tech so v&i muc chung. con lai Bang phai lu to O Nhat 
ban. brgng trg eap ngan sach cua trung uang Id klidng ddi. nghia Id d,a phuang ndo tliu vugtki hgach ihl 1 7 Z chi niT 
khong plian eh, se b, g,am tuang ung .\gu6n: Td Nguyen vd cdc ddng tde gia a Foonote a tren. ^

GS TS Duong Thi Binh Minh vd ThS Biu Thi Mai Hodi. Idi li?u da ddn tren

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( So 3(68)-2009 )

TAI CHlNH VI MO

gia cu the la dilu kien ca ban bdo
dam cho viec theo doi va giam
sat thuc hien ciia cdc ca quan
trung uang dugc thudn Igi. Ben
canh dd. viec ndng cao nang lire
thuc hien cho cdc dja phuang de
hg dam nhdn cac cdng viec dugc
phdn cdp cd y nghTa quyet djnh.
Ngudn luc tai chinh de ndng cao
nang luc cho cdc cap dja phuang
hien cung la mdt bdt cap Idn.
Trong khi cac ca quan trung
uong bj 'lut' hdi thao, tga ddm,
tap hudn thi cac cap dja phuang,
nhdt la ttr huyen trd xudng cd rdt
it ca hdi dugc tham gia cdc boat
ddng nang cao nang lire nhu vdy.
Cache bdi duang ndng cao nang
luc cho dai bieu Hdi ddng nhan

dan cac cap dja phuang hien nay
(thdng qua Bd Ndi vu vd Vdn
phdng Qude hdi) nhdt la trong
ITnh vuc tai chinh-ngdn sdch cdn
nhieu bat cap, liing timg, thieu
tinh he thdng; mdt phan vi khdng
dua tren viec danh gid sat thuc
nhu cau bdi dudng ciia dai bieu
dan cir d moi nhiem ky, do vdy
hieu qua chua cao.

Trdch nhiim gidi trinh. 
Trach nhiem giai trinh ddi hdi
sir phan djnh rach rdi trach
nhiem ciia tirng chii the va tii-ng
cd the trong ITnh vuc cdng vu ddi

vdi timg nhiem vu vd ket qud
thuc hien nhtfng nhiem vu dd va
su sdn sang cung cdp thdng tin de
gidi trinh bdt ky khi nao cd yeu
cdu ciia cdng chiing hodc ngudi
ddng thue. Dd cung la diem sd

mdt trong Bp nhieng thuc tiin

tot vi minh bgch ngdn sdch ciia 
Quy tien te qude te dd neu tren.

Trdch nhiem gidi trinh a Viet

Nam hien con nhirng bdt cap 
sau day:

Mpi la, sir phdn dinh chua 
hodn todn rgch roi giiea ca 
quan hdnh phdp vd caquan lap 
phdp irong linh vuc tdl chinh

ngdn sdch vd cdc linh virc khdc 
liin quan. Diiu ndy chu yiu Id 
do su kiim nhiim cua cdc dgi 
biiu cua cdc ca quan ddn cu 
(tren 70% dai bieu Qude hdi, ddi
vdi dai bieu HDND ty le ndy cdn
cao ban nhieu) vd sd luang 
chuyin viin giiip viec rdi mdng 
& cdc Ban cua HDND cdc cdp 
(thudng chi mdt ngudi d HDND
cap tinh; d cac cdp thdp ban
khdng cd hodc cd nhung phdi
kiem nhieu viec, khdng chuyen
sdu). Hien tugng nay thudng
dugc ggi Id "vira dd bong, vira

thoi cdr hoac "xung dot lai ich".

Su bdt cap ndy Idm ban che tinh
trach nhiem gidi trinh ciia ca ca

quan hdnh phap Idn ca quan ddn

cir; ddn den khdng ca quan nao
chju trach nhiem cudi cting ddi
vdi cir tri ve cac van de tai khda;
nd lam xdi mdn tinh ddc lap.
khach quan vd chdt lugng ciia
cdc y kien cua cac dai bieu ddn
cir, do dd cung Idm ban che hieu
luc ciia cdc boat ddng gidm sdt
ciia cdc CO' quan ddn cii'. Tuy
nhien trong dieu kien hien nay vd
it nhdt la trong cdc nhiem ky
Qude hdi vd HDND tdi thi viec
khac phue tdn tai ndy chua khd
thi vd khd triet de. Vi vdy gidi
phdp khd thi nhdt Id ndng cao
nang lire cho Uy ban tdi
chinh-Ngdn sdch vd cho cdc Ban kinh
te-ngdn sach ciia HDND tinh,
cho cdc dai bieu Qude hdi, nhat
la dai bieu chuyen trdch va cdn
bd giiip viec ciia cdc Vu huu
quan thudc Vdn phdng Qude hdi
va ciia cac Ban Kinh te-Ngdn
sdch ciia cdc tinh. Mat khac lien
he chat che vdi cir tri, de phdn
dnh kjp thdi va triing nhung vdn
de ma cir tri quan tdm, cdi tien
each tiep xiic cir tri trudc vd sau
ky hgp de ndng cao thuc chat,
gidm bdt tinh hinh thiic la nhung

gidi phdp quan trgng cdn tang
cudng dp dung. Kinh nghiem the
gidi (vi du: bd thuc tien hay ve
minh bach ngdn sdch ciia IMF da
tv rf(/.' nghien ci'ru de ddn ddn lien t&i thay the dinh muc phdn hd ,\S.\'N bang chi phi (tffn vj cho vi4c cung cdp cdc dich vu

cong - ket qua ddu ra: thu h^p cdc khoan thu phdn chia giira dia phuang vd trung uong: giam ddn ly le bd sung cdn doi ngdn

sdch vd ngliien cuu hodn thi^n cache de Idng cu&ng bd sung cd muc lieu tren ca sa phdt huy quyen chu dgng vd tinh ldm chu 
cua dia phuang vd cdc dan vi nlidn thuc hien

Ke ca vi^c .xem xelphdn edp cho dia phuang quyet dinh time sudt cua mgt so sdc thue gan lien v&i dgc thit cua dia phuang

trong phgm vi trdn thuel sudt do trung uang ddi ra

Theo cluing tdi. Trung tdm nen tap trung Idm Idt cdc chuc nang chinh: a) Xdy dung tdi li^u vd h$ phuang phdp bdi duang 
thich hgp cho cdc dgi bieu ddn cu vd luyen truyen phd bien ke ca ldm diem de nhdn rgng nham dp dung rgng rai tdi li^u vd h4

phucmg phdp dd tren phgm vi ca nu&c sau khi dugc cdc ca quan cd thdm quyen phe duyet: b) Phdt trien nguon nhdn luc ldm hgt 
nhdn bdi duang clio dgi bieu ddn cu: c) Quan tri. trao ddi. phd bien ca sa du li^u. kien thiic vd kinh nghi('m. ke ca tlidng qua true 
Intranet xuyen sudt quoc gia. 1 'e idu ddi. Trung Idm giam ddn viec true tiep lien hdnh cdng tdc bdl duang. Linh vuc ldi 
chinh-ngdn sdch mang tinh dgc thii nen lgi cdng it kha thi ddi v&i Trung ldm ca tru&c mat vd idu ddi.

T a p chf nghien cdu Tdi chfnh ke todn

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TAI CHiNH Vl MO

( So 3(68)-2009 )

neu) cho thdy chi khi ndo chirc

nang vd vai trd ciia cac ca quan
lien quan din ngdn sdch dugc
phdn djnh hodn todn rach rdi thi
mdi cd thl dam bdo trdch nhiem
gidi trinh ddy dii.

Hai la, su long ghep cua

ngdn sdch. Ludt NSNN quy

djnh Qude hgi quyet djnh du
todn NSNN, HDND quylt djnh
du toan ngdn sdch dja phuong.
Nhu vay, Qude hdi quyet djnh ca
NSDP vd d dja phuang, HDND
cdp tren quyet djnh cd du todn
ngdn sdch cdp dudi. Dieu ndy
gay chdng cheo ve thdm quyen,
ban che tinh ddc lap ciia tirng cdp
ngdn sach, lam phirc tap hda vd
keo ddi quy trinh ngdn sach, vii'a
lam anh hudng den trdch nhiem
gidi trinh ciia tirng cdp, ddng thdi
xdi mdn tinh minh bach ngan
sdch. Thuc tl cho thdy trong mdt
so trudng hgp, du todn do Qude
hdi quylt djnh, Thii tudng chinh
phil giao chua sdt vdi dieu kien
thuc tl ciia dja phuang. Do vdy,
cac dja phuang thudng quyet

djnh thu NSNN, chi NSDP cao
ban tir 3-5% so vdi du todn da
giao, trong khi dd ddi vdi cdc
ITnh vuc chi bdt budc nhu gido
due, dao tao, khoa hgc cdng nghe
thi nhieu dja phuang quyet djnh
chi thdp ban du todn dugc giao
(nam 2007 cd 5 dja phuong, nam
2008 cd 6 dja phuong). Dieu ndy
cung ddt ra nghi van ve chat
lugng ciia qua trinh lap du todn
vi theo quy dinh nd dugc lam tii'

dudi len. Y kiln khd phd bien
hien nay Id dl xuat xda bd ldng
ghep ngdn sach, moi cap chi'nh
quyln cd ngdn sdch ddc lap vdi
trach nhiem vd quyen ban dugc
quy djnh rd rang, ngdn sach cdp
nao do cdp dd quylt djnh, khdng
thuc hien ca quan hdnh chinh
cdp tren giao du todn ngdn sach
cho cdp dudi. Mudn vdy, phdi
siia ddi cdc quy djnh ciia Hien
phdp va mdt so ludt lien quan den
quyen ban ciia Qude hdi va
HDND cdc cap lien quan den
NSNN

Ba la, su thilu vdng cua cas&

dii- lieu dugc cap nhdt thudng

xuyen (database) vd ddc biet la
ciia mdt hi thdng vd chi tliu

gidm sdi-ddnh gid (M&E) dua

tren cii' lieu thuc te ciing la mdt
bdt cap thudc ve the che, chir
khdng phai la ve mat ky thudt
nhu mdt sd ngudi quan niem
mac ddu ham lugng chuyen mdn
- ky thudt d day rdt Idn. Bdn chat
ciia sir bdt cap nay Id thieu mdt
quy djnh the che rdng budc ca
quan hdnh phap trach nhiem
cung cap thdng tin cho ca quan
ddn cir mdt each kjp thdi, day dii,
ddng bd va dat chuan chdt lugng
thdng tin yeu cdu. Nghj quyet
ciia Uy ban thudng vu Qude hdi
sd 387 Id mdt nd luc rdt ldn nham
khdc phue thdch thirc nay ngay
sau khi Ludt ngdn sach mdi
(2002) cd hieu luc thi hanh. Tuy
nhien, qua trinh thuc hien Nghj
quyet ndy da bgc Id mdt sd ban

cbl cdn khdc phue. Vi du: cdc

thdng tin yeu cau cung cap cho
dai bilu Qude hdi vira thieu lai
vira thira. Cu the lugng thdng tin
yeu cau cung cap khdng phdn
biet cho dai bieu chuyen trach
hay dai bieu kiem nhiem; ddi vdi
dai bieu chuyen trdch thi thdng
tin qua thieu, nhdt la cdc chi tiet
va mdt sd loai thdng tin chua
dugc quy djnh phai cung cdp (vi
du ca sd cua cac djnh mirc phdn
bd ngan sdch d mdi thdi ky dn
djnh, kiem toan boat ddng ciia
cac boat ddng ngdn sdch-hien
nay mdi chi yeu cau tham tra tinh
tudn thii, vvv); cdn ddi vdi dai
bilu kiem nhiem thi nhieu thdng
tin cd thl khdng that cdn thiet vi
hg khdng dii thdi gian vd ky ndng
de hieu dugc cdc thdng tin dd.
Trong khi dd lai rdt thieu cdc
phdn tich ve mdi quan he gitfa
hoat ddng ngdn sdch vdi cac ket
qua thuc hien nhiem vu chi ma
Qude hdi da quyet djnh, thieu
cac du bdo mang tdm trung ban
(vi du 2-3 nam tiep theo nam du
todn), thieu cac phan tich riii ro
ma viec thuc hien cac nhiem vu
chi cd the gap phai, vvv.

Bon la, phuang thiec tham

ira, quyit dinh vd gidm sdt 
NSNN cua ca quan ddn cir 
cdng boc lo mot so bdi cap cdn 
nghien cieu thdo g&: Hien nay

viec tham tra va phe chuan cdn
chii trgng nhieu den cdc con sd
du toan vd quyet todn vd chua
quan tdm dung miic den viec

O ddy de cdp den cdc cdp chinh quyen (tinh, liuyen, xd) thudc ca quan hdnh phdp. Doi vai HDND. khdng cd ca quan cdp 
tren vd cdp du&i: HDND a mdi cdp chi chiu trdch nhiem a cdp dd.

Td Nguyen vd cdc ddng tdc gia: "Phdn cdp quan ly ngdn sdch vd mgt sd di .xudt hodn thien phdn cdp quan ly ngdn sdch 
nhd nu&c a nu&c ta hi?n nay ". trang 57, Bdo cdo Igi Hgi tliao do Uy ban Tdi chinh - Ngdn sdch cua Oudc lidi vd UNDP Id chuc 
tgi Quang Ninh ngdy 29-30 12/2008

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( So 3(68)-2009

TAICHINHVIMO

phdn tich vd xdc lap cdc uu tiin 
chinh sdch tiin du todn vd tac 
ddng ciia ngdn sdch din sir phdt
trien kinh te xa hdi sau khi sii'
dung NSNN lam ca sd chi dao
viec bd tri ngdn sdch cho cac

nhiem vu chi hang nam. Ndi cho
ciing, NSNN chi Id cdng cu
chinh sdch. Vdi tu each Id ngudi
dai dien cho cir tri, cai ma ca
quan ddn cu cdn tap trung quan
tdm trudc het Id dam bdo yeu cdu
cdng bdng, hgp ly va dan chii
trong bd tri vd sii' dung NSNN,
tire la cac uu tien chinh sach 
chir khdng phdi la cac con sd
hoac vdn de tdi chinh vdn Id the
manh cua caquan hanh phap (Bd
Tdi chinh, Bd Ke hoach-Dau tu,
vvv). Mudn vdy, cac ca quan ddn
cir cdn: i) tdng cudng lien he vdi
cir tri, de phan dnh triing vd kjp
thdi cdc mdi quan tdm ciia hg.
Lien he chat che vdi cu' tri, dai
dien vd ndi len tieng ndi ciia hg Id
Igi the rieng cd ciia cdc ca quan
dan cir; ii) ddt ra cdc yeu cdu (ra
ddu bdi) cho viec nghien ciiu
ddnh gia phdn tich tdc ddng ciia
ngdn sach tdi cdc nhdm cii' tri
khdc nhau trong xa hdi va chii tri
thdm djnh va nghiem thu cdc ket
qud nghien ciiu de lam ca sd
khoa hgc va thuc tien cho cdng
tdc thdm tra, quyet djnh va giam
sdt ciia ca quan ddn cii', nhdt la

khi cdn gidm sdt theo nhung
chuyen de. Dd cung Id hudng cdi
thien cdn thiet nhdm ndng cao
hieu qua, chdt lugng, tdc dung vd
tinh thuyet phue cua cdc hgat
ddng giam sdt chuyen de ve tdi

chinh-ngdn sach hien dang dugc
tien hdnh. •

Cdc quyet djnh ve ngdn sach
hien nay chii yeu cdn dua tren y
chi chii quan md chua dugc hd
trg nhieu bdi cdc phdn tich chinh
sach mdt each khdch quan dua
tren cac cir lieu thuc chimg thu
dugc mdt cdch he thdng qua qud
trinh thuc hien cdc chinh sach tdi
khda. Tdng cu&ng ndng luc

phdn tich chinh sdch tdl khda

cho cdc dai bieu Qude hdi va cac
ca quan ddn cir d dja phuong Id
mdt hudng di cdn dugc quan tdm
nhieu ban trong thdi gian tdi,
nhdt la trong bdi cdnh cd nhieu
bien ddng khd ludng nhu hien
nay. Viec Uy ban Kinh te ciia
Qude hdi hgp tdc vdi Vien Khoa

hgc xa hdi vd Nhan vdn qude gia
de tang cudng cac cu' lieu thuc te
la mdt hu'dng di tdt cdn khuyen
khich. Ban Kinh te Ngdn sdch
ciia HDND Ha Ndi cung thu hiit
hang chuc nha khoa hgc tham gia
y kien vao cac vdn de quan trgng
md cii- tri quan tdm. Dd Id each
Idm hay cdn phat huy hon ntfa d
cdc HDND cdc dja phuang khdc.
Tuy nhien viec nghien cuu
khdng nen qud sa dd vdo cdc vdn
de chuyen mdn ky thuat vdn Id
the manh ciia cdc ca quan hdnh
phdp (vi du: Bd Tai chinh vd Bd
Ke hoach-Ddu tu cd hang trdm
cdn bd vd nhieu vien nghien ciru
chuyen sdu) md nen chii trgng
vao cdc vdn de chinh sdch, vdo
tdc ddng ciia viec thuc hien cdc
chinh sach tdi khda tdi cdc nhdm
ddn cu khdc nhau nham ndng cao

tinh nhdn vdn ciia cac ket qud
nghien ciiu. Trong cac nghien
ciru ve tdi khda hien nay vdn
thien ve cac vdn de hgc thudt.
thudn tuy chuyen mdn. hinh
bdng con ngudi vdi biet bao sd
phdn ciia hg cdn rat md nhat, it

dugc chii trgng. Viec thdnh lap

Vien nghien ciru lap phdp ciia

Qude hdi Id mdt quyet djnh diing
dan ciia Uy ban thudng vu Qude
hdi mac ddu cd phdn chdm. Tuy
nhien, do ndng luc ban che, luc
lugng nghien ciru mdng, cdn chii
trgng cdng tdc qudn trj nghien
CU'U, hudng chii yeu vao chdt
lugng nhdm ndng cao khd ndng
ddng gdp vdo cac vdn de chinh
sdch trong cdng tdc lap phdp.
Viec chay theo sd lugng va dp
dung cdch lam nhu d cac vien
nghien ciru khdc ciia cdc co' quan
hanh phap khac chac chan se
khdng mang lai hieu qud mong
mudn. Tang cudng sir tham gia
ciia cdc ddi tdc lien quan tir ben
ngodi (vi du: cac nhd khoa hgc,
cac td chirc, dodn the qudn
chiing) va cdi thien phuang phdp
ludn nghien ciru nhdm tao ra gid
trj gia tang cho mdi cdng trinh
nghien ciiu cung Id nhung hudng
di md cac ca quan ddn cir cdn
quan tdm nhieu ban trong thdi
gian tdi. Viec xdc djnh uu tien

nghien cii'u ciia Vien nghien ciru
lap phap ddt trong trong mdi
quan he hgp tdc vdi mdt sd bd
phdn lien quan d Trung tdm
thdng tin, thu vien vd nghien ciru
khoa hgc thudc Vdn phdng Qude
hdi vd cdc ca sd nghien ciru khdc

To Nguyen vd cdc ddng ldc gia. Ngudn dd ddn tren 
Ban hdnh ngdy 17 thdng 3 ndm 2003

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TAI CHINH Vi MO

( So 3(68)-2009 )

la mdt thdch thiic khdng nhd.
Mdt trong nhting uu tien md
Vien cd the can nhac \kxdy dung

cas&dd-lliu vdhi ihong vd iliu 
chi gidm sdi - ddnh gid nhu da

neu tren de lam cdng cu cho cdc
ca quan ddn cu trong viec phdn
tich do ludng tac ddng ciia chinh
sdch tdi khda. Cdng cu khach
quan nay giiip ca quan lap phdp
ndng cao tinh thuylt phue trong
cdc ddnh gid, nhan xet, giam sat
ciiaminh.

Nam la, quy trinh ngdn sdch

(Ljch biiu idi chinh) qua don

nen nhu hien nay (tir giua thang
5 din giua thang 12 hang nam)
cting Idm gidm trdch nhiem giai
trinh ve ngdn sach vi caquan dan
cir khdng dii thdi gian dl cd thl
chii ddng tham gia cd chdt lugng
trong qui trinh ngdn sdch nhu
ludt djnh. Theo quy trinh ngdn
sdch bj ddn nen qud miic nhu
hien nay, cac dia phuang rdt bj
ddng trong viec lap du todn cung
nhu phdn bd NSNN. Kit qua lad
nhieu dja phuang, ngodi cdc ca
quan tai chinh vd ke hoach ddu tu
(d miic do ban cbl hon), su tham
gia ciia HDND rdt han ehl. Dd
vdy, bao cdo dir toan ngdn sach
md Sd tdi chinh trinh Bd Tai
Chinh khdng thdng qua thudng
true HDND tinh vd Ban Kinh tl
ngan sach nhu quy dinh ciia phap
ludt. Quy djnh mdi quan he trong
qua trinh thuc hien ludt ngdn
sdch gitfa thudng true HDND va
UBND chua cd tinh ehl tai ma
chi mang tinh tham khao vd viec
thuc hien chiing la hodn toan tiiy

thudc vdo hodn canh ciia tirng
dja phuong ma dp dung. Nhieu
dai bieu HDND khuyen nghj nen
gidn quy trinh ngdn sdch ra them
it nhdt 1 -2 thdng, tii'c la bdt ddu
sdm ban so vdi hien nay, tdt nhat
Id til' thdng 3 nam trudc. Dd la
thdi gian md cdc dai bieu ddn cii'
cd the tap trung bdn vd quyet
djnh ve cdc djnh hudng va uu
tien phdt trien kinh te-xa hdi tren
dja ban Idm ca sd chi dao cdc ca
quan ciia IJy ban nhdn ddn khi
lap du todn. Y kien tuang tu nhu
vdy cung da dugc mdt sd dai bieu
Qude hdi de xudt theo hudng
tach viec ban va quyet djnh vl
NSNN thanh hai budc: budc 1
thao ludn cac djnh hudng vd uu
tien chinh sdch vdo ky hgp ddu
ndm (thang 4-5); budc 2: thdo
ludn vd quyet djnh ve du toan
NSNN vdo ky hgp sau (thdng

10-II).

Sau la,phgm vlcua cong idc

kiim todn vd viic sie dung kit

qud kiim todn- Viec Kilm toan

nha nudc trd thanh ca quan
chuyen mdn ciia Qude hdi la mdt
ddu dn ljch sir trong nin lap phdp
nude ta. Tuy vdy, dl tdng cudng
tac dung ciia cdng cu chuyen
mdn htiu hieu nay ciia ca quan
lap phdp, cdn xem xet khdc phue
mdt sd bdt cap anh hudng din
viec ddnh gid trdch nhiem giai
trinh ciia cdc don vj sir dung
NSNR Cu thl: a) cdng tdc kilm
toan van cdn nang vl kilm todn
tinh tuan thii (so vdi cdc quy djnh
ciia phdp ludt) trong khi chdt
lugng ciia cac van ban phap luat

cdn nhieu bat cap chua dugc
khac phue kjp thdi; b) kiem toan
hieu qua cac boat ddng ngan
sach chua dugc trien khai thuc
hien; c) Viec mac nhien thira
nhan su dung dan ciia cac van
ban quy pham phap luat ve tai
chinh-ngdn sach khi tien hanh
kiem toan cung can dugc xem
xet lai. Cu the, Kiem toan Nha
nudc can xem xet cho y kiln ve
tinh dimg dan va hgp ly (cd thl

cd tinh phap ly nhung khdng cdn
hgp ly nua) ciia cac van ban quy
pham phap luat, nhdt la cac van
ban dudi luat lam ca sd dl xem
xet tinh hgp chuan, hgp quy cua
cac khoan thu, khoan chi ciia cac
dan vj sir dung ngan sach. Ly do
chii yeu ciia de xuat nay la do cdn
tinh trang khdng thong nhat gitfa
cac van ban cd hieu Iuc thap hon
(nghj djnh, quylt djnh, thdng tu,
vv) vdi cac van ban cd hieu lire
cao ban (ludt, bd luat, phap
lenh). Cd nhu vay mdi cd thl
tang tinh thuyet phue cua cac kit
qiia kiem toan. Mat khac, cac ca
quan ciia Quoc hdi, nhdt la cac
Uy ban va cac ban cua HDND
cdc dja phuong, nhdt la Ban kinh
te-ngdn sach cung can chii dgng
dat ra yeu cdu, chi rd nhtfng uu
tien ma viec kilm toan can chu
trgng quan tam khi thuc hien
kiem toan. Dap img dimg trgng
tdm uu tien giam sat cua cac ca
quan dan cir dac biet la trong
dieu kien luc lugng va trinh do
kiem toan Nha nudc cdn kha han
che nhu hien nay va ca trong
tuang lai gdn./.

Plial hii^u cua Thuans.lruc HDSD nhiiu Imh Inhir Nnm Dinli ThA, R„,I, TI • TI • ,, :

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