Thực hiện giám sát xã hội đối với tài sản, thu nhập của cán bộ, công chức, viên chức kinh nghiệm quốc tế và đề xuất giải pháp cho việt nam

Tap chi Kinli tS - Ky thuat THlTC HIEN GIAM SAT XA HOI DOI V d l TAI SAN, THU NHAP CilA CAN BO, CONG CHlTC, VIEN CUiTC: KINH NGHIEM QUOC TE VA DE XUAT GIAI PHAP CHO VIET NAM Pham Nguyen Nggc Anh", Nguyen Minh Tuan" TOM TAT Gidm sdt xd hdi ddi vdi tdi sdn, thu nhap ciia cdn bo, cdng chuc, vien chicc bo may nhd nu&c la mot gidi phdp quan nhdm sach hoa, Him chinh hda doi ngu "cdng bdc " ciia nh ddn, xdy dung nhd nuac phdp quyin xd hoi chii nghia thuc su cHa ddn, ddn vd vi ddn Trong bdi cdnh todn Ddng, todn ddn dang quyet Hit thuc hiin cdc nghl quyet vi xdy dung Ddng, phdng chdng tham nhiing thi mot nhimg vdn de dat len hdng ddu la ldm thi nao de thuc hiin gidm sdt xd hoi ddi vdi tdi sdn, thu nhap ciia cim ho, cdng chirc, vien chirc? Bdi viit ndy, trin ca s&phdn tic quan niem gidm sdt xd hoi ddi vdl tdi sdn, thu nhap cua cdn bd cdng chicc, vien chuc, nghiin cuu kinh nghiem qudc te vi gidm sdt, kiim soat thu nhap cua ngudi cd chuc VM, quyin hgn bo mdy nhd nude tic de xudt mot sd gidi phdp dp dung d Viet Nam diiu kien kinh ti thi trudng dinh hu&ng xd hoi chd nghia hiin Tir kh6a: gidm sdt xa hoi, tdi sdn, thu nhap, cdn bo, cdng chirc, vien chicc, phdng chdng tham SOCIAL MONITORING FOR ASSETS, INCOME OF CADRES, CIVIL SERVANTS, OFFICIALS: EXPERIENCE AND SOME SOLUTIONS ABSTRACT Social monitoring for assets, income of cadres, civil servants and officials in the state apparat is an Important solution to clean and Integrit}' of the "public team " of the people, building house Social law of the real people of the people, by the people and for the people In the context of the whole Party, the whole people are drastically implementing resolutions on Party building and anti corruption, one of the top issues is how to implement social monitoring of assets, income of cadres, civil servants and officials? This article, on the basis of analyzing the concept ofsocial supervision assets and income of public officials and employees, smdylng international experiences in monitorin and controlling incomes ofpeople with positions and rights term in the state apparatus from which proposed some solutions applied in Viemam in the current socialist-oriented market economy conditions Ke>'words: Social monitoring assets, income, officials, civil servants, officials, anti-corruptio • TS GV Tncang Dgi hoc Ngd Quyin Bo Qudc phdng DT: 0985628289 "PGS.TS GV Tncang Dal hgc Kinh ti TP.HCM DT: 0913717488 Thuc hien gidm sdtxa hgi l.DATVANDE Co the noi: "tham nhiing la can benh hiem ngheo gan lien voi mpi nha nuoc, bdi le chimg nao nha nuac thi quyen lye, ma eon quyen luc thi dl xuit hien nhimg nguai dung sai quyen luc Cupc diu tranh di loai bo nhOng nguai su dung sai quyin lire khoi bp may nha nude la cupc dau tranh lau dai, lien tuc, ben bi va kien dinh eiia mpi nha nuoc, ching manh thi thinh, chong yeu thi suy, ngoai khong co duong nao khac" (Ph^m Nguyin Ngpc Anh, 2013: 164) Nhirng nam qua cong tac dau tranh phong, ehong tham nhiing bp may nha nude dupe dae biet chii trpng va dat duac nhiing ket qua dang ghi nh^n gop phan xay dung Dang, xay dimg dpi ngii can bp, eiing co long tin eiia nhan dan vao sir nghiep ddi mai Dang khdi xudng va lanh dao Dai hpi XH ciia Dang khing dinh: "Dang va Nha nude ta da the hien quyet tam chinh tri cong tac phdng, chdng tham nhiing, lang phi Nhan thiic vi diu tranh phdng, ching tham nhiing, lang phi dupe nang len cac cap uy, cac nganh, eac cip, eac td chire he thdng chinh tri, can bd, dang vien, cong chirc, vien chiic va nhan dan" (Dang Cdng san Viet Nam, 2016:124) Phuang hudng, nhiem vu thuc hien theo quyit tiim cua Dang va Nha nude la: "Cac cap iiy dang, truoc hit la ngudi dimg dau cap uy, ehinh quyin, va toan bd he thing chinh tri phai kien quyit phdng chdng tham nhiing phai chii dpng phdng ngira, khdng de xay tham nhung, lang phi; xii ly kip thdi, nghiem minh cac hanh vi tham nhung lang phi, bao che, dung tong tiep tay cho tham nhiing ngan can viec chdng tham nhung, lang phi" (Dang Cpng san Viet Nam, 2016: 144) Trong do, thuc hien giam sat xa hdi vi tai san, thu nhap ciia can bp, edng ehiic, vien chirc bd may la mpt nhimg giai phap quan hang dau QUAN NIEM VE GIAM SAT XA HOI TAI SAN, THU NHAP CUA CAN Bp, CONG CHUC, VIEN CHUC Giam sat la viec chu the giam sat theo doi, xem xet, danh gia boat dpng ciia ca quan, td chire, ca nhan chiu sir giam sat trpng viec tuan theo Hien phap va phap luat vi viec thyc hien nhiem vu, quyen han ciia minh, xir ly theo tham quyen hoac yeu cau, kien nghi co quan cd tham quyen xu ly (Qude hdi, 2015) Nhu vay, muc dich cua giam sat la xem xet viec lam ciia ddi tuong bi giam sat cd dung vai nhimg quy djnh, quy ehe, chuan mye da dat hay khdng; phat hien nhiing khiem khuyet td chire va hoat ddng ciia ddi tupng bi giam sat de cd nhiing kien nghi va bien phap can thiep, khac phuc kip thdi giiip boat ddng eiia ddi tupng di dung hudng Trong he thdng chinh tri nude ta hien cd hai loai giam sat la gidm sdt mang tinh quyen lice nhd nu&c dd la giam sat ciia Qudc hdi, Hdi ddng Nhan dan, va gidm sdt xa hoi mang tinh quyen luc nhdn ddn, dd la giam sat cua Mat tran Td qudc Viet Nam, cac td chirc ehinh tri - xa hdi nghi nghiep, td chire kinh ti, phuang tien thdng tin dai chung va eac ca nhan, edng ddng Nhu vay, giam sat xa hdi tai san, thu nhap cua can bd, cdng chirc, vien chirc la hoat dpng cua Mat tran Ti qudc Viet Nam, cac td chire kinh ti - chinh tri - xa hpi - nghi nghiep, phuong tien thdng tin dai chiing, mang xa hpi, cdng dan vi nhiing diu hieu thay ddi bat thudng dii vdi tai san, thu nhap eiia ddi tuang bi giam sat dd la can bd, cdng chire, vien chirc bd may nha nude Muc dich nhSm phat hiSn nhiing trucmg hap loi dung chuc vu, quyen han de noic loi ea nhan, lam giau bit chinh, tham nhiing, lang phi kiin nghi bien phap, giai phap khic phuc kip then lam trpng sach bd may nha nude, Ipc dpi ngu can bd, cdng chirc, vien chirc cac CO quan quyin lye ciia he thdng ehinh tri Vi vay, hoat dpng giam sat xa hdi tai san, thu nhap cua can bp, cdng chire, vien chirc la mpt hpat ddng cd y nghTa to Idn, la giai phap quan trpng cdng tac phdng, chdng tham nhung gin phat hiin vdi thyc hien cdng bang xa hdi, tiin tdi phat triin bin viing ve kinh te, xa Tap chf Kinh td' - Ky thu^t hdi, the che va mdi trudng Nghien ciiu vl boat ddng giam sat xa hgi tai san, thu nhap cua can bd, cdng cbiic, vien chiic bg may nha nuoc can phan biet ro chii the va ddi tugng cua giam sat xa hdi tai san, thu nhap Chii the giam sat xa hdi chinh la Mat tran Td qudc Viet Nam, cac td chirc chinh tri - xa hdi, td chiic xa hdi - nghl nghiep, td chirc kinh te, phuong ben thdng tin dai chung, mang xa hdi, ca nhan cdng dan va cdng ddng Ddi tugng giam sat xa hdi tai san, thu nhap ciia can bd, cdng chirc, vien chiic la ddi ngu can bd, cdng chiic, vien chirc iam viec bg may nha nude xa hgi chu nghTa vdi nhirng dau hieu bat thudng ve thu nhap va tai san cua ddi ngii Viec giam sat xa bdi tai san, thu nhap can dugc tuan thii theo cac quy dinh cua phap luat va day la dieu kien tien quyet de tranh nhung he luy cua viec lgi dung quyen ban, trach nhiem, nghTa vu giam sat xa hdi ve tai san, thu nhap ma phuc vu cho nhdm lgi ich hoac cac muc dich chinh tri ca nhan, nhdm vien bat hgp phap nao dd Ca chii the va ddi tugng giam sat xa hdi tai san, thu nhap can nghiem tiic tuan thu Hien phap, phap luat va cac quy djnh ciia nha nude djch cd gia trj Idn Ddi vdi nhimg ngudi cd chiic vu, quydn han, ben canh nhimg bien phap ap dung chung cho cdng dan, hg cdn phai ke khai tai san, thu nhap va ban ke khai dd cd the dugc cdng khai hoac dugc sir dung ngudi dd cd d4u hieu tham nhiing hoac td chirc cac boat dgng vdi nhung khoan chi phuc vu mgt sd muc dich khac nhu bSu cu, tranh cu Cac co quan nha nude cung cd chirc nang va tham quyen theo ddi, ki^m soat cac khoan thu nhap, chi tieu ciia nhirng ngudi cd chiic vu, quyen ban xac dinh cd tai san tang len bk thudng nham kip thdi phat hien hanh vi tham nhung Doi vdi cac qudc gia cd he thdng quan ly thu nhap qudc dan tdt nhu: Due, Anh, My, Nhat Ban, cac nude Bac Au (Chene, 2008 va Messick, 2006) thi khdng dat nang vdn de giam sat thu nhap cua hau het quan chiic, bdi thdng qua viec ke khai tai san, thu nhap nhu cdng dan binh thudng vdi nghiep vu quan ly va trinh quan ly chuyen nghiep da cd the phat hien nhimg dau hieu tham nhung Day chinh la ly cac qudc gia thudng chi ap dung cac bien phap bd sung de giam sat tai san ciia cac chinh tri gia cao cap, vien cua nghj vien va chinh phii KINH NGHIEM QtOC TE VE GIAM SAT XA HQI TAI SAN, THU NHAPCUANGlT^I CO CHUC V U, QUYEN HAN TRONG BO MAY NHA NU'dC Thu nhdt, vi ddi tugng phgm vi vd mirc gidm sdt xa hdi tdi sdn, thu nhap Theo Messick, Richald E (2006); Chene, Marie (2008); Nguyin Thj Hdi (2016), cac qudc gia tren th6 gidi thuc hien viec giam sat thu nhap, tai san ciia tat ca cdng dan chir khdng chi rieng cua nhiing ngudi cd chirc vu, quyen han Tuy nhien, giam sat tai san, thu nhap ciia ngudi cd chirc vu, quyen han dugc quy dinh chat che hon so vdi giam sat thu nhap ciia cdng dan Viec giam sat thu nhap cdng dan thudng dugc thuc hien thdng qua viec ke khai nop thue va quan ly thud thu nhap ca nhan; ap dung cac bien phap h^n chd su dung tidn mat va kiom soat cac giao Thir hai, thuc hiin ki khai tdi sdn, thu nhap xdc djnh day du, thdng nhdt ndi dung gidm sdt tdi sdn, thu nhap De nang cao hieu qua giam sat thu nhap cua ngudi cd chirc vu, quyen ban, d§u tien cAn quy dinh viec ke khai tai san Vd vin dd nay, cd qudc gia quy djnh rSt kbit khe bang each yeu cau ngudi cd chirc vu quydn ban ke khai sd chinh xac vk cac khoan thu nhap nhu: ti^n luong, cac khoan phi, lgi nhuan tu ban hay cho thue lai san, den bii bao hiem, trung xd sd, thira ke qua tang bang tidn, va xac dinh, ke khai rd ngudn gdc cua thu nhap dd Thi du, theo quy dinh ve ke khai tai san ciia Ailen, cdng chirc phai cu the hda ban ke khai sd lugng hoac gia tri quy tien ciia hk ky lgi ich nao hoac cac khoan thudng tir nghe nghiep hay cdng viec kinh doanh Mgt vi du khac, d Anh, vien Thi/c hien gidm sdt xd hgi cua Ha vien phai cung cap chinh xac timg khoan dugc toan, bat kd Idn nhd tru khoan tien dd cd dugc thuc hien nhiem vu ciia mgt nghi sT hoac thu nhap cd dugc tir dat va tai san phai ke khai neu thu nhap Idn hon 10% so vdi luong hien tai ciia mgt nghi sT (Ngan hang The gidi, 2012) Ben canh dd, mgt sd qudc gia quy dinh chi giam sat thu nhap thdng qua nhiing loai tai san cd gia tri Idn tire la hg dat mgt ngudng nhat dinh ddi vdi gia tri tai san phai ke khai, nhu d Thai Lan, Trung Qudc, (Ngan hang The gidi, 2012) Mgt sd qudc gia yeu cau ke khai thdng tin cu the hon ve nhirng lgi ich ma cdng chiic nhan dugc tir cac ben thii ba, vi du nhu chi phi di lai cho ngudi dd ben thir ba chi tra hoac nhirng lgi ich mang tinh thien y khac Thudng thi nhiing lgi ich chi dugc yeu cau ke khai phat sinh qua trinh thuc hien chiic nang cdng vu cua cdng chirc, va chi den mgt ngudng nhat dinh theo phap luat CGng cd qudc gia yeu cSu ke khai ve qua tang, coi dd cung la mgt nhiing khoan thu nhap Thi du, d Latvi-a, viec ke khai qua tang la bat bugc ddi vdi mgi cong chirc; d Ba Lan thi viec chi ap dung vdi nhiing cdng cbiic dugc bau d dia phuong, cdn d Hungary thi chi ap dung vdi cac vien Nghj vien Thanh vien Nghi vien Anh phai ke khai bit ky qua tang nao cd gia trj Idn hon 1% so vdi luong cua minh Thanh vien Nghj vien Diic phai ke khai nhftng qua tang cd gia trj b-en 5.000 EUR (Nguydn Thi Hdi, 2016) Trong dd d Phap, vien Nghi vien phai ke khai hk ky qua tang nao, b4t ke gia tri ciia nd la bao nhieu Ngoai ra, nhidu qudc gia cdn yeu cku ke khai ca cac khoan chi tieu, nhit la cac khoan chi tieu cd gia bi Idn, cac lgi ich phi vat chit Viec giam sat cac khoan chi tieu thdng thudng dugc thuc hien qua theo ddi giao djch ciia cac td chiic tin dung va qua he thdng dang ky quyen sd huu tai san Giam sat chi tieu ddng vai trd dac biet quan trgng frong trudng hgp viec chi tieu cua cdng chiic khdng can xirng so vdi thu nhap chinh thirc ma hg nhan dugc Viec ke khai ngudn gdc cac khoan thu nhap ngoai luong cung dugc nhieu qudc gia thuc hien, ke cac cac Igi ich phi vat chat nhu hiia hen ve viec lam cua va, chdng, cai cua ngudi cd chuc vu, quyen ban Trong nhung nam gan day, Trung Qudc ndi len nhu la mgt qudc gia phdng chdng tham nhung manh me Nhieu quan tham dugc dua anh sang vdi nhieu miic tham nhiing khac Giai phap quan trgng hang dau cua hg chinh la ke khai tai san, thu nhap va cac khoan dau tu ciia can bd cdng quyen tir trung uong den cac dia phuong Theo do, viec ke khai tai san dugc luat hda nam 2006 va nam 2010, Trung Qudc da dua quy djnh ve chdng tham nhiing, yeu ciu can bd chinh quyen phai ke khai thu nhap, tai san va cac khoan dau tu, khdng cung cip thdng tin se bj sa thai hoac ky luat Viec ke khai dugc ap dung vdi cac quan chiic tir cap trung tdi cip cao va ca cac giam doc dieu hanh ciia cac doanh nghiep nha nude Sau cac bao cao ke khai tai san dugc quan chiic nop len, cac CO quan giam sat ky luat se lua chgn nglu nhien cac ban bao cao dd kiem tra Bat cii bj phat hien gian ddi se bj khda tai khoan Viec kiem tra bao cao ke khai tai san d Trung Qudc dugc thuc hien rit nghiem, vi du nhu chi can ke thieu dien tich san nha Im-, ngudi cung phai viet bao cao bd sung (Ngan hang The gidi, 2012) Chinh vi lam tdt cdng tac ke khai tai san, thu nhap nen hoat ddng giam sat dat dugc nhieu kdt qua, dieu cho thiy quydt tam diy liii tham nhung cua Trung Qudc va la bai hgc Idn cho Viet Nam giam sat thu nhap, tai san ciia can bd, cdng cbiic, vien chuc cong cugc phdng chdng tham nhung hien Thir ba, cdng khai minh bgch tdi sdn, thu nhap cita cdng chuc, vien chirc la mgt nhiing dieu kien di ddm bdo gidm sdt xd hgi dgt hiiu qud Kinh nghiem qudc ta chi ring, ca nhan nao mudn tranh cir, img cu vao mgt vi tri nao bd may nha nude thi dilu ki?n tien quyet Tap chi Kinh t£ - Ky thuat la hg phai cdng khai tai san, thu nhap cua mmh Vdi mgt diem xuat phat cu the, rd rang cdng vdi viec dinh ky bat huge ke khai thu nhap chac chan la mgt bien phap phdng chdng tham nhiing hiiu bieu Viec cdng khai tai san, thu nhap la dii Heu thdng tin quan trgng de cdng dan, cac td cbiic doan the giam sat lien quan den hanh vi tham nhung hay khdng tham nhiing ciia cdng chiic, vien chirc trudc, va sau dam nhiem mgt vi tri nao dd bd may nha nude Nhu vay, viec thdng tin cdng khai tai san, thu nhap cho phep cac td chiic kinh te - xa hdi, ca nhan, cdng ddng dugc tham gia giam sat mgt each dl dang Trong mgt sd trudng hgp, CO quan quan ly cdng khai tai san, thu nhap cd the trdng cay vao su san sang va nang luc cua cac td chiic phi Chinh phii, gidi truyen thdng, hay ca hai, de tien hanh cac boat ddng kiem tra miic sdng ma ngudn luc va nang lire cua co quan khdng cho phep Da cd nhieu tranh luan d mgt sd nude ve viec cho cdng chiing tiep can thdng tin ke khai ve tai san, thu nh^p hay nhung phien toai eiia cac cdng chiic ve quyen rieng tu Vi vay, he thdng cdng khai tai chinh hieu qua ddi mat vdi van de phai can ddi giiia mgt ben la cho phep cdng chiing giam sat nham t^o dieu kien phdng chdng tham nhung va mgt ben la bao v? quyen rieng tu ciia nhiing ngudi phai ke khai tai san Trong nhieu trudng hgp, nhtmg lo ngai ve su xam pham quyen rieng tu ciing gan lien vdi lo ngai cua cac cdng chirc ve an toan ciia ca nhan Vay nen, nhieu qudc gia tren the gidi ben canh viec minh bach hda tai san, thu nhap ciia can bg, cdng chiic, \ ien chiic cdn ban hanh luat ve an ninh mang, luat vl bi mat thdng tin ca nhan Nhd cdng khai thdng tin ma ban che dugc nhiing ke hd de cdng chiic lam dung cdng quyen va dd trudc het la ngan ngira tham nhiing gdp phan minh bach hda boat ddng cua bg may nha nude va dgi ngu cdng chirc bd may nha nude Nhirng kinh nghi?m ndi tren gdm ca giam sat nha nude va giam sat xa hgi ddi vdi tai san thu nhap cua cdng, vien chiic bd may nha nude d mgt sd nude tren thi gidi tieu bieu phdng chdng tham nhiing cd hieu qua Nhiing kinh nghiem cin dugc hgc tap va trien khai phii hgp vdi khudn khd phap ly Viet Nam DE XUAT MQT S6 GIAI PHAP THV"C HIEN GIAM SAT XA H Q I TAI SAN, THU NHAP CilA CAN BO, CONG CHlTC, VIEN CHirC TRONG DIEU IGEN HIEN NAY NirOfC TA Nhu da trinh bay giam sat xa hgi la mgt boat ddng cd vi tri vai trd to Idn viec hien thuc hda dudng Idi chinh sach phat trien cua mdi qudc gia Thdi gian qua d Viet Nam da thuc hien nhieu giai phap cd tinh ddng bg, quan trgng de giam sat tai san, thu nhap cua can bd, cdng chiic, vien chiic, tit cac van ban quy pham phap luat den td chiic thuc hien Cd the khai quat mdt sd giai phap dd la: (1) Dua ngi dung giam sat tai san thu nhap vao Nghi quyet sd 04-NQ/TW ciia Ban Chap hanh Trung uong Dang (khda XII) ve tang cudng xay dung, chinh ddn Dang; Bd Chinh tri ban hanh Quy djnh sd 85-QD/TW 23/5/2017 ve kiem tra, giam sat viec ke khai tai san ciia can bd thugc dien Bd Chinh tri Ban Bi thu quan ly, the hien tinh thin neu gucmg va yeu cau neu guong ddi vdi can bd cip cao cdng tac ke khai va kiem tra, giam sat vi^c ke khai tai san (2) Tren co sd dd, thilt lap khudn khd phap ly phii hgp de kilm soat tai san cua ngudi cd chirc vu, quyin ban Luat phdng chdng tham nhiing dugc Qudc hdi thdng qua 20/11/2018 va cd hieu luc tir 01/7/2019 la minh chimg cu thi dl thuc hien giai phap nay; (3) Thiet lap quy dinh rieng cho timg loai ddi tugng; dd, dac biet chu trgng ngudi cd chirc vu, quyin han (4) Quy djnh thim quyin ciia CO quan nha nude viec xac minh ban ke khai thu nhap ciia ngudi cd chiic vu, quyin han, theo djnh ky hoac dot xuit (5) Hoan thi^n he thdng phap luat hinh su, hanh chinh, can bg, cdng chirc va dan su dl bao dam xir ly dugc ngudi cd chiJc vu, quyin ban, cd hanh vi ke khai Tht/c hien gidm satxd hdi gian ddi va thu hdi dugc tai san khdng chiing minh dugc ngudn gdc hgp phap cung nhu cd CO che xu ly binh su ddi vdi hanh vi lam giau bit hgp phap (6) Xay dung ca sd dii lieu tich hgp thdng tin ve tai san, thu nhap ciia ngucri cd chiic vu, quyen bain Nghien ciiu xay dung co sd da lieu ve tai san, thu nhap ciia ngudi cd chirc vu, quyen ban tir dugc biu cii, tuyen dung, bd nhiem den nam sau ngudi cd chirc vu, quyen han nghi huu; (7) Kiem tra, giam sat tu phia cac td chiic xa hdi va ngudi dan Md rdng thu thap thdng tin ve tai san, thu nhap cua ngudi cd chiic vu, quyen ban, thdng qua phan anh, td cao ciia ngudi dan Mac dii cac giai phap dugc thuc hien ddng bd, budc dau cd hieu qua viec giam sat tai san, thu nhap cua can bd, cdng chiic, vien chirc nhien hai loai giam sat la giam sat mang tinh quyen luc ciia nha nude va giam sat xa hdi thi giam sat xa hgi can phai nghien cuu va thuc hien sau hon ca ve ly luan va thuc tien Tren co sd nghien ciiu nhiing kinh nghiem qudc tl, dl hoat dgng giam sat xa hgi ddi vdi tai san, thu nhap cua can bg, cdng chiic, vien chiic dilu kien kinh te thi trudng dinh hudng xa hgi chii nghTa phat huy vai trd, dat hieu qua cao gdp phin thuc hien phdng chdng tham nhiing, tac gia dl xuit mgt sd giai phap sau: Mgt Id, cdc td chirc, ca quan, dan vi, cd nhdn bg mdy nhd nuac thuc hiin nghiim tuc quy dinh vi ke khai tdi sdn Phap luat nude ta da cd nhiing quy dinh cu tbi vl viec ke khai tai san, thu nhap cua can bg, cdng chirc, vien chifc nhu: Dilu 44 Lugt Phdng, chdng tham nhiing nam 2005; Lugt sira ddi, bd sung mot sd diiu cua Lugt phdng, chong tham nhiing nam 2012; muc (gom tiiu muc), chucmg II, Lugt phdng chdng tham nhung 2018, quy djnh vl kilm scat tai san, thu nhap cua ngudi cd chirc vu, quyin ban bong co quan, td chirc, don vj; Nghi dinh sd 78-ND/CP, 17/7/2013 ciia Chinh phu vl minh bach tai san, thu nhap cOng xac dinh nhdm ddi brgng cd nguy co tham nhiing cao nhit, cd nghTa vu thuc hien ke khai tai san, thu nhap Tuy nhien, viec thuc bien Lugt Phdng, chdng tham nhiing va Nghi dinh sd 78-ND/CP dl phdng ngira tham nhung theo "kenh" chua dat hieu qua nhu mong mudn Bien phap ve ban chit nd thugc giam sat nha nude ma chua dugc su hd trg tich cue tir phia giam sat xa hgi Nguyen nhan da dugc Nghi quyet Trung uong khda XII chi ro, viec ke khai tai san, thu nhap cua can bd, cdng chiic cdn hinh thiic Vi vay, thuc hien ke khai tai san, thu nhap ciia can bd, cdng chiic, vien chiic thdi gian tdi can tap trung giai quyet cac van de cu the dd la: Nghien ciiu kinh nghiem ciia the gidi, vdi su phat trien manh me cua cdng nghe dac biet la cdng nghe thdng tin va mang intemet cd the trien khai du an kiem soat toan bd thu nhap ciia nhan dan, tien tdi thuc hien viec toan khdng dimg tiln mat Day cd the coi la bien phap quan trgng va co ban nhat nham kiem soat dugc thu nhap ciia ngudi cd chirc vu, quyen ban Bien phap khdng chi giiip phat hien nhung biln dgng dang ngd ve tai san, thu nhap ciia ban than ngudi cd chiic vu, quyen ban ma cdn cua ngudi than cua hg Nghien ciiu thu hep ddi tugng bat huge ke khai tai san, thu nhap Thuc te cho thiy, theo quy djnh ciia phap luat ve ddi tugng ke khai tai san, thu nhap d nude ta hien qua rdng, kha nang va dieu kien de kilm tra, giam sat, xac minh toan bd ban ke khai thu nhap, tai san dd cdn nhilu ban che, chua cho phep thuc hien mgt each triet dl Theo tac gia, doi tugng ke khai tai san, thu nhap nen dua vao cap bac, vi tri dl thgc hien NghTa la, tap trung vao cac cdng chiic cao cip cd nhieu quyen lire, cd nguy CO tham nhung Idn Theo dd, ngudi cd chirc vu cang cao thi cang bj kilm soat chat che Ap dung phuong an se cd dilu kien tap trung nguon luc dl bao dam hoat ddng kiem soat thu nhap cua ngudi cd chiic vu, quyen ban di vao thuc chat, hieu qua Tap cbl K i n h t e - Ky t h u a t Ddi vdi ngudi ke khai tai san la can bd, dang vien, cdng chirc, vien chiic nhat la ngudi dimg dau can thdng nhat nhan thiic, hanh ddng, phat huy tinh tu giac, trung thuc va y thirc trach nhiem cao ke khai tai san, thu nhap; phai ke khai trung thuc, day dii, ro rang, dung thdi ban Cd cac che tai nghiem khac, dii manh ddi vdi cac can bd, cdng chirc, vien chiic thuc hien khdng diing, xem nhe, hinh thirc, thieu tmng thuc ke khai tai san, thu nhap Cap iiy, CO quan, td chirc, don vj va ngudi diing dau can phat huy vai trd trach nhiem viec td chirc thuc hien quy dinh ciia Dang, Nha nude ve ke khai va kiem soat viec ke khai tai san; lanh dao chat che viec kiem tra, xac minh tai san theo phan cap quan ly can bg, dang vien, cdng chiic, vien chiic, cd ke hoach tu kiem tra, giam sat viec thuc hien quy djnh cua Dang, Nba nude ve viec ke khai va kiem soat viec ke khai tai san Cac cap iiy, co quan kiem tra Dang, co quan Thanh tra thudng xuyen kiem tra, giam sat, tra viec thuc hien cac quy djnh ciia Dang, Nha nude ve vice ke khai va kiem soat viec ke khai tai san, thu nhap; xir ly nghiem minh nhimg CO quan, td chiic, don vj, ca nhan cham td chirc ke khai, khdng ke khai, ke khai khdng trung thuc Mat tran Td qudc va cac td chiic vien tang cudng giam sat va phat huy vai trd cua nhan dan giam sat viec thuc hien cac quy djnh cua Dang, Nba nude ve viec ke khai tai san, thu nhap ciia can bg, cdng chirc Hai la, phdt huy vai trd bdo chi, phuang tiin truyen thdng hogt ddng gidm sdt xd hdi, tdi sdn, thu nhgp cua cdn bg, cong chuc, viin chuc Ciing vdi su phat trien kinh tl - xa hdi ciia dat nude ban 30 nam thuc bien su nghiep ddi mdi tren co sd xay dung nha nude phap quyen, phat huy quyen lam chii ciia nhan dan nhin tir phuong dien td chiic, quan ly xa hdi tbi nhan dan da dugc trao quyen giam sat boat ddng ciia cac co quan cdng quyen, cdng chiic, vien chiic CO quan hanh chinh nha nude, tir dd kiem soat, ban che viec lam dung quyen luc Trong dd bao chi, phuang tien truyen thdng each mang la bd phan tien phong cdng tac giam sat xa hgi ndi chung va giam sat tai san thu nhap ciia can bg, cdng chirc \ien chirc ndi rieng Ve nguyen lac hoat ddng giam sal ciia bao chi, phuong lien truyin thdng la theo ddi viec can bd, cdng chiic, vien chiic thuc hien cac quy dinh, dieu khoan phap luat yeu cau ciing nhu viec hoan nhiem vu tir chiic trach ma chinh quyen, co quan, dem vi, doan the, da giao Tren pham vi rdng hon, boat ddng giam sat ciia bao chi, phuong lien truyen thdng dugc the hien qua viec tham gia theo ddi qua trinh thuc hien cac chii truang cua Dang, chinh sach, phap luat cua Nha nude de phat bien van de, hien tugng tich cue can dugc khuyen khich, bieu duong, nhan rgng, ddng thdi phat hien van de, hien tugng cd the anh hudng tieu cue, lam suy giam hieu qua xa hdi cua chu truang, chinh sach dd; thdng qua nhiing boat ddng nay, bao chi gdp phan giup chii truong, chinh sach cang hoan thien thuc tien xa hdi, dap ling nhu cau chinh dang va tao su ddng thu^n nhan dan de cang phuc vu tdt hon nhung van de qudc ke, dan sinh Thuc te cac nam qua cho thay tir vai trd giam sat xa hdi ndi chung va giam sat tai san thu nhap cua can bd, cdng chiic ndi rieng, bao chi, phuang tien truyen thdng da gdp phan dua trudc anh sang cdng ly nhieu vu viec tieu c\rc, thu but sir chii y va nhan dugc su ddng tinh ciia du luan Trong thdi gian tdi, de phat huy vai trd giam sat ciia bao chi, phuong tien truyen thdng thi mdi co quan bao chi, mdi ngudi lam bao can tang cudng bdi dudng nghiep vu chuyen mdn de khdng nhiing can am hieu sau sac, cd kha nang nam bat van de, ITnh vuc, su kien, bien tugng ma tac pham bao chi de cap de cd y kiln khach quan, xac dang, thuyet phuc ma cdn cin giam sat ca boat ddng nghe nghiep ciia minh Dgi ngu nha bao cin khdng ngimg ren luyen ban ITnh, dao dire, dung cam, dam di, dam viet, dam chiu trach nhiem trudc nhiing trang bao phan anh tieu cue nhat la nhiing bai viet lien quan d i n tai san, thu nhap ciia can bg cdng chiic Mdi mgt nha bao phai la mgt chien sT tien phong tren mat tran phdng chdng tham nhiing, phai thuc su "mit sang, long trong, biit sic" Ba la, ndng cao vai trd ciia Mat trdn Td quoc cdc cdp vd cdc dodn the chinh trj - xd hdi gidm sdt, phdn biin xd hgi ndi chung va gidm sdt tdi sdn, thu nhap cua cdn bd cdng chuc, viin chirc ndi riing Giam sat va phan bien \ a hdi la mdt Thdc hien gidm sdtxd hgi nhurig chirc nang quan h-png ciia Mat tran Td Qudc Viet Nam va cae doan thi chinh tri - xa hdi, thyc Men theo Quyit dinh 217 va Quyit dinh 218 ciia Bd Chinh tri Mac dii la mdt hoat ddng mdi, mdt ITnh vyc cdng tac chua cd nhieu kinh nghiem nhung nhimg nam qua Mat tran Td qudc cac cap va cae doan the chinh tri - xa hdi tinh da trien khai thyc hien vai trd giam sat va phan bien xa hdi, phat huy dan chu edng tac tham gia xay dung Dang, xay dyng chinh quyen saeh vtrag manh Theo dd, sau niim thuc hien Quyet dinh 217 va Quyet dinh 218 ciia Bp Chinh tri, d tat ea 63 tinh, phd, hau het cac huyen va cac xa da trien khai hoat ddng giam sat theo nhu cau eiia dia phuang, cd sy phdi hop chat ehe vdi cap uy va chinh quyen cac cap; cap tinh, phd da td chirc 721 cupc giam sat; ciip huyen td chirc 6.404 eude; cip xa ti chirc 49.564 cupc (Trin Thanh Min, 2018) Trong cac cude giam sat da cd nhiiu trudng hap can bd cdng chirc bi phat hien ed diu hieu tham nhiing va dupe dua anh sang De thdi gian tdi vai trd eua Mat tran Td quic cac cip va cac doan the chinh tri - xii hpi phat huy han nira giam sat xa hdi tai san thu nhap ciia can bd cdng chirc cin tap trung mdt sd bien phap sau: Bd sung, hoan thien he thing cac quy dinh, hanh lang phap ly lien quan, cu the la ban hanh Quy chi tiip thu y kiin cua Mat trjn To qudc, cac doan thi chinh tri - xa hpi; Quy che tiip xiic, ddi thoai cua ngudi dirng diiu cap uy, chinh quyin cac cip; Quy dinh ve viec giam sat ciia eac td chirc chinh tri - xa hdi va nhan dan ddi vdi viec tu duong, ren luyen dao dire ciia ngudi diing diu, can bd chii chdt va can bp, dang vien Ban Dan van chu tri phdi hop vdi Mat tran Td qudc soan thao; Phat huy vai trd, frach nhiem ciia td chirc dang cac cip vdi tu each vira la vien cua Mat tran vira la lye lupng lanh dao Mat tran, dac biet la nhiem vu giam sat xa hdi ciia mat tran va cac doan thi chinh tri - xa hpi Mat tran Td quic Viet Nam cac cap va eac td chirc chinh trj - xa hdi hSng nam can chii ddng xay dung ki hoach giam sat xa hdi, sau thing nhit vdi ca quan, td chirc cd lien quan, bao cao cip iiy dang ciing cip va td chirc thyc hien nghiem tiic dat dupe hieu qua cao KET LUAN Viec giam sat xa hdi ddi vdi viec td chirc va thuc thi quyen luc nha nude da hinh va phat trien tir nha nude dan chu nhan dan duac thiet lap cho den He thdng giam sat dd vdi nhieu hinh thirc, cdng cu va khdng ngimg dupe ciing cd, hoan thien nham tao dieu kien de nhan dan cd kha nang giam sat mdt each cd hieu qua, khoa hoe ddi vdi viec td chirc va thyc thi quyen Iyc nha nude Ket hpp giam sat eiia Qude hpi vdi sy tham gia giam sat ciia Mat tran Td qudc, cac td chirc chinh tri - xa hpi - nghe nghiep nham muc dich nang cao chat lupng hoat ddng cua Qudc hpi va giam sat, phat hien, kien nghj xu ly nhiing sai pham TAI LIEU THAM KHAO Chene, Marie 2008 "African Experience of Asset Declarations" U4 Helpdesk, Transparency international, Bergen, http;// www.u4.no/ helpdesk/helpdesk/query.cfm?id Truy cap 11/12/2018 Dang Cdng san Viet Nam 2016 Van kifn Dgi hdi dgi bieu loan quoc Idn thii XII Ha Ndi: Van phdng Trung uong Dang Messick, Richald E 2006 Practical Advice on Establishing and Administering an Income and Assets Disclosure Program Washington, D.C., U.S: World Bank Ngan hang Thi gidi 2012 Viec cdng, lgi ich tic: bdo ddm trdch nhiem gidi trinh thong q cong khai tdi sdn, thu nhgp Washington, D.C., U.S: World Bank Nguyen Thi Hdi 2016 "Kinh nghiem phdng, chdng tham nhiing cua mdt sd nude tren thi gidi" Tgp chi Nhd nuac vd Phdp lugt, si 7, tr 44-49 Pham Nguyin Ngpc Anh 2013 Bdn ve gidi phdp phdng, chdng tham nhiing or Viet Na hien Ha Ndi: Nxb Chinh tri Quic gia Qudc hdi nude Cpng hda Xa hdi Chii nghia Viet Nam 2015 Lugt Gidm sdt ciia Qudc hgi vd Hgi ding Nhdn ddn Ha Ndi: Van phdng Chinh phii Trin Thanh Min 2018 "Mat tran Td qudc Viet Nam cac cip tang cucmg thyc hien giam sat, phan bien \a hpi dap img yen ciu, nguyen vpng eua cac ting Idp nhan dan" Tgp chi Cgng sdn dien tic sd  ... dinh chat che hon so vdi giam sat thu nhap ciia cdng dan Viec giam sat thu nhap cdng dan thudng dugc thuc hien thdng qua viec ke khai nop thue va quan ly thud thu nhap ca nhan; ap dung cac bien... dang ngd ve tai san, thu nhap ciia ban than ngudi cd chiic vu, quyen ban ma cdn cua ngudi than cua hg Nghien ciiu thu hep ddi tugng bat huge ke khai tai san, thu nhap Thuc te cho thiy, theo quy... sach cang hoan thien thuc tien xa hdi, dap ling nhu cau chinh dang va tao su ddng thu^ n nhan dan de cang phuc vu tdt hon nhung van de qudc ke, dan sinh Thuc te cac nam qua cho thay tir vai trd