Quản lý ngân sách nhà nước tại thành phố việt trì, tỉnh phú thọ

B *,ẩ2D&9ơơ27O UBND T1+3+ề7+ 751*I H&+ễ1*91* %ễ,7+ &+ề& QU1/ộ1*ặ16ẩ&+1+ơ1C 75ầ1$%ơ1 7+ơ1+3+ VI775ẻ71+3+ề7+ LU1917+&6 &KX\rQQJjQK4XQOờNLQKW 3K~7KQP B *,ẩ2D&9ơơ27O UBND T1+3+ề7+ 751*I H&+ễ1*91* %ễ,7+ &+ề& QU1/ộ1*ặ16ẩ&+1+ơ1&75ầ1$%ơ1 7+ơ1+3+ VI775ẻ71+3+ề7+ LU1917+&6 &KX\rQ QJjQK4XQOờNLQKW 0mV: 8310110 1JѭӡLKѭӟng dүn khoa hӑc: 76Ĉһng Thӏ +j 3K~7Kӑ, QăP i LӠ,&$0Ĉ2$1 7{L[LQFDPÿRDQOXұQYăQQJKLrQFӭXOjF{QJWUuQKFӫDULrQJW{LGӵDWUrQ FѫVӣ OêWKX\ӃWÿmÿѭӧc hӑc tұSYjTXDWuPKLӇXWuQKKuQKWKӵc tiӉn tҥL7KjQKSKӕ ViӋW7UuWӍQK3K~7Kӑ Nhӳng sӕ liӋXWK{QJWLQYjNӃt quҧ QJKLrQFӭu luұQYăQOjWUXQJWKӵc, FiFJLҧLSKiSÿѭDUD[XҩWSKiWWӯ thӵc tiӉQQJKLrQFӭu, kinh nghiӋPSKKӧp vӟi ÿӏDSKѭѫQJYjFKѭDÿѭӧc sӱ dөQJÿӇ bҧo vӋ bҩt cӭ mӝt luұQYăQQjR&iFWK{QJ WLQWUtFKGүn luұQYăQÿӅXÿmÿѭӧFJKLU}QJXӗn gӕc Mӝt lҫn nӳDW{L[LQNKҷQJÿӏnh vӅ sӵ trung thӵc cӫa lӡi cam kӃWWUrQ Vi͏W7UuWKiQJ QăP9 7iFJLҧ luұQYăQ %L7Kӏ &K~F ii LӠI CҦ0Ѫ1 7URQJTXiWUuQKWKӵc hiӋQÿӅ WjL³Quản lý Ngân sách nhà nước thành phố Việt Trì, tỉnh Phú Thọ´QJRjLVӵ cӕ gҳng nӛ lӵc cӫa bҧQWKkQW{LÿmQKұn ÿѭӧc sӵ Kѭӟng dүQJL~Sÿӥ ÿӝQJYLrQFӫa nhiӅXFiQKkQFѫTXDQÿѫQYӏ FyOLrQ quan 7Uѭӟc hӃWW{L[LQFKkQWKjQKFҧPѫQVӵ JL~Sÿӥ tұQWuQKFӫa TS Ĉһng Thӏ +j - QJѭӡi trӵc tiӃSKѭӟng dүQW{LKRjQWKjQKOXұQYăQQj\ 7{L [LQ FҧP ѫQ Vӵ JL~S ÿӥ ÿyQJ JyS QKӳQJ ê NLӃQ TXê EiX FӫD 1Kj WUѭӡng, cӫDFiFWKҫ\F{WURQJNKRD 7{L[LQFҧPѫQVӵ JL~Sÿӥ nhiӋWWuQKFӫa Cөc thӕQJNrWӍQK3K~7Kӑ; lmQK ÿҥo sӣ 7jLFKtQK6ӣ KӃ hoҥFKYjĈҫXWѭWӍQK3K~7Kӑ7KjQKӫ\+Ĉ1'8%1' 7KjQKSKӕ ViӋW7UuOmQKÿҥRFiFSKzQJEDQ7KjQKSKӕ ViӋW7UuOmQKÿҥRFiF[m SKѭӡng thuӝF7KjQKSKӕ ViӋW7UuÿmWҥRÿLӅu kiӋQJL~Sÿӥ, cung cҩp nhӳQJWK{QJ WLQYjVӕ liӋu cҫn thiӃWFKRW{LÿӇ W{LKRjQWKjQKOXұQYăQ 7{LFNJQJ[LQÿѭӧFEj\Wӓ sӵ biӃWѫQFKkQWKjQKWӟLJLDÿuQKEҥQEqÿӗng nghiӋS ÿm ÿӝQJ YLrQ JL~S ÿӥ NKtFK OӋ W{L WURQJ VXӕW TXi WUuQK Kӑc tұS Yj QJKLrQ cӭu Ĉk\OjF{QJWUuQKQJKLrQFӭXOjNӃt quҧ OjPYLӋc nghLrPW~FFӫa bҧQWKkQ song khҧ QăQJYjWUuQKÿӝ FyKҥn, chҳc rҵQJÿӅ WjLVӁ NK{QJWUiQKNKӓi nhӳng thiӃXVyW9uYұ\W{LUҩt mong nhұQÿѭӧc sӵ ÿyQJJySêNLӃn cӫDTXêWKҫ\F{Eҥn EqYjEҥQÿӑFTXDQWkPWӟLÿӅ WjL ;LQFKkQWKjQKFҧPѫQ Vi͏W7UuWKiQJ QăP9 7iFJLҧ luұQYăQ %L7Kӏ &K~F iii MӨC LӨC /Ӡ,&$0Ĉ2$1 i /Ӡ,&Ҧ0Ѫ1 ii '$1+0Ө&&È&&+Ӳ9,ӂ77Ҳ7 vi '$1+0Ө&&È&%Ҧ1* vii 0ӢĈҪ8 /êGRFKӑQÿӅ WjL MөFWLrXQKLӋm vө QJKLrQFӭu 2.1 MөFQJKLrQFӭu 2.2 NhiӋm vө QJKLrQFӭu ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu ĈӕLWѭӧQJQJKLrQFӭu 3.2 PhҥPYLQJKLrQFӭu 4XDQÿLӇPSKѭѫQJSKiSWLӃp cұQYjSKѭѫQJSKiSQJKLrQFӭu 4.1 4XDQÿLӇPQJKLrQFӭu 4.2 3KѭѫQJSKiSWLӃp cұQQJKLrQFӭu 4.3 3KѭѫQJSKiSQJKLrQFӭu cө thӇ ĈyQJJySPӟi cӫa luұQYăQ 5.1 VӅ mһWOêOXұQYjKӑc thuұt 5.2 VӅ mһt thӵc tiӉn 6 KӃt cҩu luұQYăQ TәQJTXDQWuQKKuQKQJKLrQFӭXOLrQTXDQÿӃQÿӅ WjL &KQJ &6/ộ/81 9481/ộ1*ặ16ẩ&+1+ơ1& 9¬ ,1+1*+,ӊ07+Ӵ&7,ӈ1 1.&ѫVӣ OêOXұn vӅ quҧQOêQJkQViFKQKjQѭӟFYjTXҧQOêQJkQViFKQKjQѭӟc cҩp huyӋn 1.1.1 Tәng quan vӅ QJkQViFKQKjQѭӟc 1.1.2 Tәng quan vӅ QJkQViFKQKjQѭӟc cҩp huyӋn 14 1.2 QuҧQOêQJkQViFK1KjQѭӟc 25 .KiLQLӋm, mөFWLrXYjYDLWUzFӫa quҧQOêQJkQViFKQKjQѭӟc 25 iv 1JX\rQWҳFYjSKkQFҩp quҧQOêQJkQViFKQKjQѭӟc 25 1.2.3 Nӝi dung quҧQOêQJkQViFKQKjQѭӟc 29 1.2&iFQKkQWӕ ҧQKKѭӣQJÿӃn quҧQOêQJkQViFKQKjQѭӟc 38 1.3 Kinh nghiӋm quҧQOêQJkQViFKQKjQѭӟc cӫa mӝt sӕ ÿӏa SKѭѫQJFҩp huyӋn ӣ ViӋW1DPYjEjL hӑFU~WUDFKRWKjQKSKӕ ViӋW7Uu 40 1.3.1 Kinh nghiӋm quҧQOêQJkQViFKFӫa sӕ ÿӏDSKѭѫQJFҩp huyӋn 40 %jLKӑFNLQKQJKLӋPÿӕLYӟLWKjQKSKӕ ViӋW7UuWӍQK3K~7Kӑ 43 &KѭѫQJ  7+Ӵ& 75Ҥ1* 48Ҧ1 /ộ 1*ặ1 6ẩ&+ 1+ơ 1& T, 7+ơ1+3+9,775ẻ71+3+ề7+ 45 .KiLTXiWYӅ WKjQKSKӕ ViӋW7Uu 45 2.1.1 Lӏch sӱ SKiWWULӇn YjYӏ thӃ cӫD7KjQKSKӕ ViӋW7Uu 45 ĈһFÿLӇm kinh tӃ - [mKӝi 45 2.1.3 ĈiQKJLiQKӳng ҧQKKѭӣng cӫDÿLӅu kiӋn kinh tӃ - [mKӝi ÿӃn F{QJWiF quҧQOêQJkQViFKQKjQѭӟc cӫDWKjQKSKӕ ViӋWWUu 48 2.2 Thӵc trҥQJQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 50 2.2.1 QuҧQOêWKXQJkQViFKQKjQѭӟc 50 2.2.2 QuҧQOêFKLQJkQViFKQKjQѭӟc 59 2.2.3 Thӵc hiӋQTX\WUuQKTXҧQOêQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 67 ĈiQKJLiYӅ quҧQOêQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 74 2.3.1 KӃt quҧ ÿҥWÿѭӧc 74 2.3.2 Tӗn tҥLYjQJX\rQQKkQ 75 &KѭѫQJ Ĉӎ1+ +ѬӞ1* 9¬ *,Ҧ, 3+È3 +2¬1 7+,1 &é1* 7ẩ& 481/ộ1*ặ16ẩ&+ 1+ơ1&7,7+ơ1+3+9,775ẻ71+ 3+ề7+ 85 4XDQÿLӇPYjÿӏQKKѭӟQJQkQJFDRKLӋu quҧ hoҥWÿӝng quҧQOêQJkQViFKQKj Qѭӟc 85 3.4XDQÿLӇPKRjQWKLӋn hoҥWÿӝng quҧQOêQJkQViFKQKjQѭӟc cӫDWKjQKSKӕ ViӋW7UuÿӃQQăP 85 v ĈӏQKKѭӟQJF{QJWiFTXҧQOêQJkQViFKQKjQѭӟc cӫDWKjQKSKӕ ViӋW7Uu ÿӃQQăP 87 3.2 GiҧLSKiSKRjQWKLӋn quҧQOêQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 87 3.2.1 Lұp dӵ WRiQQJkQViFKWKjQKSKӕ ViӋW7Uu 87 +RjQWKLӋQF{QJWiFFKҩSKjQKQJkQViFKWKjQKSKӕ ViӋW7Uu 88 7ăQJFѭӡQJF{QJWiFWKDQKWUDNLӇm tra quҧQOêQJkQViFKQKjQѭӟc 93 7ăQJFѭӡQJF{QJWiFWX\rQWUX\Ӆn phә biӃQSKiSOXұWOLrQTXDQÿӃQQJkQ ViFKQKjQѭӟc 94 3.3 KiӃn nghӏ 95 ӂ7/8Ұ1 97 vi DANH MӨ&&È&&+Ӳ VIӂT TҲT +Ĉ1' HӝLÿӗQJQKkQGkQ KH KӃ hoҥch NSNN 1JkQViFKQKjQѭӟc TP 7KjQKSKӕ UBND ӫ\EDQQKkQGkQ WTO Tә chӭFWKѭѫQJPҥi thӃ giӟi XHCN ;mKӝi chӫ QJKƭD vii DANH MӨ&&È&%ҦNG %ҧQJ2*LiWUӏWăQJWKrPWKHRJLiVRViQK YjJLiWUӏWăQJWKrP EuQKTXkQ ÿҫXQJѭӡLFӫD7KjQKSKӕ9LӋW7UuJLDLÿRҥQ-2017 45 %ҧQJ 2.2: TәQJKӧSWKXQJkQViFKQKjQѭӟF WUrQÿӏDEjQWKjQKSKӕ9LӋW7UuQăP 2015 50 %ҧQJ27әQJKӧSWKXQJkQViFKQKjQѭӟF WUrQÿӏDEjQWKjQKSKӕ9LӋW7UuQăP 2016 51 %ҧQJ27әQJKӧSWKXQJkQViFKQKjQѭӟFWUrQÿӏDEjQWKjQKSKӕ9LӋW7UuQăP 2017 53 %ҧQJ7әQJKӧS WKXQJkQViFKWUrQÿӏDEjQWKjQKSKӕ9LӋW7Uu JLDLÿRҥQ2017 53 %ҧQJ7әQJKӧSFKLQJkQViFKQKjQѭӟF WUrQÿӏDEjQWKjQKSKӕ9LӋW7UuQăP 2015 60 %ҧQJ7әQJKӧSFKLQJkQViFKQKjQѭӟF WUrQÿӏDEjQWKjQKSKӕ9LӋW7UuQăP 2016 61 %ҧQJ7әQJKӧSFKLQJkQViFKQKjQѭӟFWUrQÿӏDEjQWKjQKSKӕ9LӋW7UuQăP 2017 62 %ҧQJ7әQJKӧSFKLQJkQViFKWKjQKSKӕ 9LӋW7UuJLDLÿRҥQ-2017 64 %ҧQJ&kQÿӕLWKX- Chi QJkQViFKQKjQѭӟF WUrQÿӏDEjQWKjQKSKӕ9LӋW7Uu JLDLÿRҥQ± 2017 .71 %ҧQJ17uQKKuQKWKӵFKLӋQNӃKRҥFKWKX- FKLQJkQViFKQKjQѭӟFWUrQÿӏDEjQ WKjQKSKӕ9LӋW7UuJLDLÿRҥQ± 2017 71 WUuQK&KtQK SKӫ[HP[pWÿӇWUuQK4XӕFKӝLSKrFKXҭQÿӗQJJӱLFѫTXDQ.LӇPWRiQ1KjQѭӟF´ 37 G *LiPViWNL͋PWUD * %͡ Pi\ JLiP ViW NL͋P tra 3KzQJ Wji FKtQK - NӃ KRҥFK WKjQK SKӕ Oj Fѫ quan FKX\rQ P{Q tham PѭX JL~S UBND WKjQK SKӕ WKӵF KLӋQ FKӭF QăQJ TXҧQ Oê QKj QѭӟF YӅ NLӇP tra, JLiP ViW FiF KRҥW ÿӝQJ OLrQ quan ÿӃQ WjL FKtQK QJkQ ViFK QKj QѭӟF WKXӃ SKt OӋ SKt Yj FiF QJXӗQ thu NKiF FӫD QJkQ ViFK QKj QѭӟF FiF TXӻ WjL FKtQK QKj QѭӟF ÿҫX Wѭ WjL FKtQK NӃ WRiQ JLi Fҧ Yj KRҥW ÿӝQJ GӏFK Yө WjL FKtQK JӑL chung Oj OƭQK YӵF WjL FKtQK WUrQ ÿӏD EjQ WKXӝF WKҭP TX\ӅQ quy ÿӏQK FӫD SKiS OXұW * Quy FK͇ JLiP ViW NL͋P tra &ăQ Fӭ FKӭF QăQJ QKLӋP Yө ÿѭӧF giao, KjQJ QăP 3KzQJ WjL FKtQK - NӃ KRҥFK OrQ NӃ KRҥFK NLӇP tra, JLiP ViW FiF KRҥW ÿӝQJ OLrQ quan ÿӃQ OƭQK YӵF WjL FKtQK FӫD FiF Fѫ quan, ÿѫQ Yӏ Gӵ WRiQ WKXӝF QJkQ ViFK WKjQK SKӕ Yj FiF [m SKѭӡQJ FiF WUѭӡQJ PҫP non, WLӇX KӑF Yj trung KӑF Fѫ Vӣ WUrQ ÿӏD EjQ WK{QJ WKѭӡQJ Oj QăP OҫQ (Sau Gӵ WRiQ giao Yj sau SKr GX\ӋW TX\ӃW WRiQ QăP QJkQ ViFK  3KӕL KӧS YӟL FiF Fѫ quan FKӭF QăQJ QKѭ &iF Wә ban kinh WӃ QJkQ ViFK 38 +Ĉ1' WKjQK SKӕ WKӵF KLӋQ QKLӋP Yө JLiP ViW FiF KRҥW ÿӝQJ FӫD FiF Fѫ quan ÿѫQ Yӏ ÿm ÿѭӧF giao QKLӋP Yө OLrQ quan ÿӃQ OƭQK YӵF kinh WӃ * T͝ chͱF JLiP ViW NL͋P WUD WKDQK WUD Yj [͵ Oê YL SK̩m: Mӝt nhӳng nhiӋm vө quan trӑQJWURQJF{QJWiFTXҧQOê1611ÿyOjWә chӭFJLiPViWNLӇm tra +jQJQăPWKjQKSKӕ chӍ ÿҥRFiFQJjQKFKӭFQăQJWăQJFѭӡQJF{QJWiFNLӇm tra nhҩt OjFiFOƭQKYӵFWKXFKLQJkQViFh cӫDFiFFѫTXDQÿѫQYӏFiF[mSKѭӡQJFiFWUѭӡng hӑc thuӝFSKkQFҩS«4XDWKDQKWUDNLӇPWUDSKiWKLӋn nhӳng vҩQÿӅ vi phҥPSKiS luұWTX\ÿӏnh cӫDQKjQѭӟFÿӇ tiӃQKjQK[ӱ Oê³7URQJF{QJWiFWKXWKuSKҧLWKXÿ~QJ SKiSOXұWYjYѭӧt dӵ WRiQFKLQJkQViFKWLӃt kiӋPQKѭQJYҩQÿҧm bҧo chҩWOѭӧng cӫa nhiӋm vө; TiӃQKjQKOұSELrQEҧQYj[ӱ OêQKӳng vi phҥPSKiSOXұt vӅ QJkQViFKQKj QѭӟFQKѭ/ӧi dөng chӭc vө, quyӅn hҥQÿӇ chiӃPÿRҥt hoһc chiӃm dөng nguӗn thu QJkQViFKWKXFKLVDLFKӃ ÿӝ FKtQKViFKTX\ÿӏnh cӫDSKiSOXұt, quҧQOêFKӭng tӯ, KyDÿѫQVDLFKӃ ÿӝPXDEiQVӱa chӳDOjPJLҧ KyDÿѫQYjFKӭng tӯ WKDQKWRiQVӱ dөQJKyDÿѫQFKӭng tӯ NK{QJKӧSSKiS´«(Phҥm Thӏ 8\rQ1KL >@ 1.2.4 Các nhân tố ảnh hưởng đến quản lý ngân sách nhà nước 1.2.4.1 TK͋FK͇WjLFKtQK ThӇ chӃ WjL FKtQK TX\ ÿӏnh phҥP YL ÿӕL Wѭӧng thu, chi cӫD FiF FҩS FKtQK quyӅQTX\ÿӏnh, chӃ ÿӏnh viӋFSKkQF{QJSKkQFҩp nhiӋm vө chi, quҧQOêFKLFӫa FiF FҩS FKtQK TX\ӅQ TX\ ÿӏQK TX\ WUuQK Qӝi dung lұp, chҩS KjQK Yj TX\ӃW WRiQ QJkQViFK4X\ÿӏnh chӭFQăQJQKLӋm vө, thҭm quyӅn cӫDFѫTXDQQKjQѭӟc TXiWUuQKTXҧQOêWKXFKLQJkQViFKVӱ dөng quӻ QJkQViFK7KӇ chӃ WjLFKtQKTX\ ÿӏnh, chӃ ÿӏnh nhӳQJQJX\rQWҳc, chӃ ÿӝÿӏnh mӭFFKLWLrX'RYұ\QyLÿӃQQKkQ tӕ ҧQKKѭӣQJÿӃn quҧn OêWKXFKLQJkQViFKWUѭӟc hӃt phҧLQyLÿӃn thӇ chӃ WjLFKtQK 9uQyFKtQKOjQKӳQJYăQEҧn cӫD1KjQѭӟFFyWtQKTX\SKҥPSKiSOXұt chi phӕi mӑLTXiWUuQKKRҥWÿӝng cӫDFiFFѫTXDQQKjQѭӟFWURQJTXiWUuQKTXҧQOêWKXFKL QJkQViFK7Kӵc tӃ cho thҩ\QKkQ tӕ vӅ thӇ chӃ WjLFKtQKFyҧQKKѭӣng rҩt lӟQÿӃn hiӋu quҧ quҧQOêWKXFKLQJkQViFKWUrQPӝWOmQKWKә ÿӏDEjQQKҩWÿӏnh, vұ\ÿzL hӓi phҧLEDQKjQKQKӳng thӇ chӃ WjLFKtQKÿ~QJÿҳQSKKӧp mӟi tҥRÿLӅu kiӋn cho F{QJWiFQyLWUrQÿҥWÿѭӧc hiӋu quҧ 39 1.2.4