CHIMH S A C H & THI T R U f l N G T A I CHIMH TIEM TE Quan 1^ chi ngan sach Nha nuoc cho hoEiZ dgng dao t a o ThS BUlTHjBiCHNE Ddo tgo la hogt dong khong the thiiu ddi v&i su nghiip phdt triin kinh ti[.]
CHIMH S A C H & THI T R U f l N G T A I CHIMH - TIEM T E Quan 1^ chi ngan s a c h N h a nuoc c h o hoEiZ d g n g dao t a o ThS BUlTHjBiCHNE Ddo tgo la hogt dong khong the thiiu ddi v&i su nghiip phdt triin kinh ti- xd hoi cua mdi qudc gia Ddng vd Nhd nu&c co chii trucmg xd hoi hoa hogt dong ddo tgo, theo do, Nhd nu&c thuc^ hiin da dgng hoa cdc ngudn vdn dau tu cho hogt ddng ndy, ki cd ngudn von nu&c vd qudc te, nhien, ngudn vdn ddu tu tir ngdn sdch (NS) vdn cd vai trd quyet dinh Bdi viit phdn tich vai trd cua chi ngdn sdch ddi v&i hogt ddng ddo tgo vd cdng tdc qudn ly chi ngdn sdch ddi v&i linh vuc ndy nhdm ndng cao chdt luang ngudn nhdn luc Viet Nam hdi nhdp qudc ti Tir khda: Qudn ly chi ngdn sdch, ddo tgo Vai trd cda chi ngan sach doi vdi boat dong dao tao hi NS cho cdng tac dao tao la qua trinh phan phdi, su dung mdt phan vdn tidn te ta qui NS dg tri, phat frien boat ddng dao tao theo nguyen tac khdng hoan fra true tidp Vaifrdcda chi NS khdng chi don thuan la cung cap ngudn lyc tai chinh dd fri, cung cd cac boat ddng dao tao, ma cdn cd tac dung djnh hudng, dieu chinh cac boat ddng dao tao phat tridn theo dudng ldi, chu traang, chinh sach cua Dang va Nha nudc Hidn Dang va Nha nudc cd chu traong xa hdi hda boat ddng dao tao, theo dd, Nha nudc thyc hien da dang hda cac ngudn vdn dau ta cho boat ddng nay, kd ca ngudn vdn nudc va qudc td, nhung ngudn vdn diu ta ta NS van cd vaifrdfrgngylu, thi hidn frdn cac ndi dung chinh sau: Thu nhdt, ngudntirNS ludn la ngudn tai chinh chu ylu dd tri, djnh hudng sy phat fridn cua boat ddng dao tao theo dung dudng ldi, chu traang cua Dang va Nha nudc Mac SO du nhiing nam qua Dang va Nha nudc da dua nhidu chu truang chinh sach dg huy ddng cac ngudn lyc ngoai NS dau ta cho hoat ddng dao tao nhu chinh sach ddng hgc phi Id phi tayen sinh, ddng gdp xay dyng tradng sd, ddng gdp phi dao tao tii cac co sd sii dung lao ddng, cac chinh sach uu dai vd thud, huy ddng cac ngudn tai trg khac cho boat ddng dao tao Tuy nhidn, viec xa hdi hda frong Hnh vyc dao tao thyc hidn cham, cac phan kinh td phi Nha nudc phat trien chua manh ndn sy ddng gdp cho boat ddng dao tao cdn bj han chd Chinh vi vay, ngudn vdn dau ta ta NS cho ddn van ludn chidm ty frong ldn tdng ngudn vdn dau ta cho hoat ddng dao tao Thu hai, ngudn NS la ngudn vdn nhat bao dam kinh phi dd thyc hidn cac chuang trinh- muc tidu qudc gia vd boat ddng dao tao, nhu Dy an ddi mdi chuong frinh dao tao, Giao trinh, Dy an dao tao, bdi dudng Giang vidn va can bd quan ly giao due, Du an tang cudng CO sd vat chat cac nha tradng, cung cd, tang cudng va nang cao chat lugng dgi ngu giang vidn frong cac ca sd dao tao Day T40 QU tftiOA UQC M O T4a 4GAU ITA Chfnh sach Sthj truong Tai chfnh - Ten te la nhiing chuong trinh, muc tidu ldn can phai fridn khai va ddi hdi cap kinh phi ldn Vi vay, Nha nudc phai tap trang NS dau ta tridn khai thyc hien cac chuang trinh Thif ba, tiong didu kidn da dang hda cac boat ddng dao tao nhu hidn thi vai trd dinh hudng cua Nha nudc thdng qua chi NS dd didu phdi qui md, ca cau giira cac cap, nganh, vung dao tao la hdt sire quan trgng, giup hoat ddng dao tao phat tridn can ddi, theo diing djnh hudng cua Nha nudc Thii- tu, dau ta NS cd tac dung hudng dan, kich thich thu hut cac ngudn vdn khac dau ta cho dao tao Thdng qua vide Nha nudc dau ta hinh ndn cac trang tam giao due se thu hut sy dautacua cac td chuc, ca nhan phat tridn cac loai hinh dich -vy phyc vy cho trang tam dao tao Hon nila, frong didu kien ngudn vdn dau ta cua timg ca nhan chua dap img ydu cau cua cac dy an dao tao thi ngudn vdn dau ta ta NS la vdn ddi ung quan frgng nham thu hilt cac ngudn lyc khac cimg dau ta cho dao tao Quan ly chi ngdn sach hoat dgng dao tao Qudn ly chi NS hogt ddng ddo tgo Id cdc hogt ddng phdn phdi NS, kiem tra gidm sdt viec phdn phdi vd sic dung NS cho ddo tgo theo dimg qui dinh cua phdp lugt Quan ly chi NS frong hoat ddng dao tao cd vai frd quan trgng frong vide nang cao higu qua sii dyng cac khoan chi NS Thdng qua boat ddng quan ly, cac khoan cap phat ciia chi NS se dugc kidm soat chat che, tii giiip franh that thoat, chi dung ddi tagng, giup nang cao chat lugng boat ddng dao tao va nghidn ciiu khoa hgc nha tradng, hieu qua cua chi NS ddi vdi boat ddng dao tao vi thd ciing dugc nang cao Qua trinh ddi mdi va hdi nhap giiip kinh td tang tradng nhung phan boa giau ngheo cang gia tang Quan ly chi ngan sach gdp phan thyc hidn cdng bang xa hdi, giup phan loai cac ddi tagng ngudi hgc thudc didn chinh sach can dugc hd trg, tir dd dua cac hinh thirc hd trg phii hgp, giup ngudi hgc dap ling day du nhtrng didu kien vg tai chinh dg dugc thy hudng cac hinh thuc dao tao Day la mdt chinh sach quan trgng dd nang cao trinh do, tao cdng an vide lam, c a hdi nghd nghiep cho nhiing ngudi ngheo xa hdi i 1+2,2016-SO 164 & 165 Nguyen tic quan ly chi NS hoat dong ddo tao Thit nhat, phdi bdo ddm ky lugt tdi chinh tdng the: Nguydn tic ddi hdi chi NS phai dugc tinh toan kha nang ngudn lyc huy ddng dugctiindn kinh id va cac ngudn lyc khac Kha nang khdng chi tinh nam, ma phai dugc tinh trang ban (3- nam), kdt hgp vdi dy bao nguy c a nii ro Nhu vay mdi bao dam tinh dn djnh va bdn viing cua ngan sach trang ban ddi vdi boat ddng dao tao Thu hai, phdi gdn v&i chinh sdch kinh te, v&i muc lieu phdt trien ngudn nhdn luc: Chi NS phai dya trdn ngudn thu cd dugc, nhung ngudn thu lai dugc hinh chu ydu tu hoat dgng kinh td, gan vdi chinh sach kinh td, cac muc tidu kinh td vi md Quan ly chi NS cho boat ddng dao tao phai gan vdi chinh sach phat tridn kinh td ciing nhu muc tidu phat tridn ngudn nhan lyc tung thdi ky dd bd tri ca cau NS cho phu hgp va dat higu qua cao Thu ba, phdi bdo ddm tinh minh bgch, cdng khai cd qui trinh, tit khdu lap, td chuc thuc hien, quyet todn, bdo cdo vd kiem todn: Chi NS thuc chat la chi chu ygu tii ngudn thud, phi ngudi dan va cac doanh nghiep, td chiic xa hdi ddng gdp, ndn phai bao dam sy minh bach, cdng khai dd tat ca cac td chuc, ca nhan giam sat, Thyc thi nguydn tac 'vira giup nang cao trach nhidm cua cac nha trudng cd lien quan ddn thy hudng NS, -vua dam bao su dung NS cd hidu qua, vua giup cho viec phat hien, digu chinh dg thdng tin vd NS sat dung thyc tidn hon, Thu tu, phdi cdn ddi hdi hda giira cdc logi hinh, hinh thicc, vimg mien hogt ddng ddo tgo: Dau ta NS cho dao tao phai bao dam thyc hidn tdt chu traang cua Nha nudc, thuc day phat tridn can ddi, toan didn hoat ddng dao tao, tao mdi quan he hd trg lan giiia cac loai hinh, hinh thuc, vung midn dao tao, Vdn dau ta tir NS cho dao tao can tap tmng giai quygt-cac Uu tign chidn lugc dao tao, tap trung giai quydt nhung nhu cau cap bach, tao tiln d l cho su phat fridn kinh td xa hdi hoac giai quydt nhtrng van dd buc xuc vd ddi sdng xa hdi (chang han nhu ciu dao tao chuydn mdn nghd nghidp cho xuit khiu lao ddng khu •vyc ndng thdn, cho bd ddi xuit ngii T4i> QW lUUA liQC OAft T4d iGAM ilAi^ 81 Chfnh sach S thi truong Tai chfnh - Ten te NS hoactiichdi toan chi NS cho ddng bao dan tdc thidu sd,,.), - Dan vj su dung NS: Quydt djnh chi diing chd dp, Nhiing nguydn tic tao cho chi NSfrdthanh tidu chuin, djnh mirc va frong pham vi du toan dirge cdng cu hiru hidu dl Nha nudc dilu hanh cd hidu cip cd thim quyln giao; Quan ly, su dung NS va qua, gin NS vdi chinh sach kinh tl, chinh sach phat tai san Nha nudc theo dung chg do, tidu chuan, djnh friin ngudn nhan lyc va thyc hien cac chinh sach xa muc; diing muc dich, tidt kiem, cd hidu qua Tnrdng hdi khac va dam bao cho ngan sach dugc can ddi hgp vi pham, tay theo tinh chat va muc do, se bj viing chic, chu ddng cd biln ddng vl ngudn thu, xu ly ky luat, xii phat hanh chinh hoac bj tiny ciiu Cac chu thi cd lien quan din quan ly chi NS frong frach nhidm hinh sy theo quy djnh cua phap luat boat ddng dao tao Ngudi phu frach cdng tac tai chinh, kd toan tai cac Theo quy djnh tai dilu 52 Nghj djnh sd 60/2003/ tradng cd nhidm •vu thyc hidn dung chd quan ly ND-CP,frachnhidm cua cac ca quan va ca nhan tai chinh- NS, chl kl toan nha nudc, chd kiem frong viec quan ly chi NS nhu sau: fra ndi bg va cd frach nhiem ngan ngua, phat hien - Ca quan tai chinh: Thim tra viec phan bd dy toan va kiln nghj thu tradng don vj, ca quan tai chinh NS cho cac tradng; Bdfringudn dl dap iing cac cung cip xii ly ddi vdi nhirng tradng hgp vi pham nhu ciu chi, tradng hgp cac don vj su dyng NS chi Ngi dung qudn ly chi ngan sdch hoat dgng vugt qua kha nang thu va huy ddng cua quy NS ddo tao (chu ylu cho chi diu ta xay dyng ca ban) thi ca - Qudn ly du todn NS: Lap dy toan chi NS la viec quan tai chinh phai chu ddng thyc hien cac bidn phap vay tam thdi theo quy djnh dd bao dam ngudn; dy tin cac khoan chi NS bang tidn cho dao tao frong khoang thdi gian nhat djnh Dy toan NS la khau dau Kilm tra, giam sat vide thuc hidn chi tidu va su tidn frong mdt chu frinh NS, cd y nghTa quydt djnh dung NS d cac don vj sii dung NS.,, ddi vdi cac khau cdn lai Dy toan NS ndu dugc thyc - Kho bac Nha nudc: Thyc hien vide toan, hien tdt se giup xac djnh taong ddi chinh xac sd hen chi tra cac khoan chi NS can cii vao dy toan dugc can phai bd ta NSfrongmdt khoang thdi gian giao, quyet dinh chi cua thu tradng dan vj su dyng NS va tinh hgp phap ciia cac tai lieu can thidt khac nhat djnh dd thyc hien nhung cdng viec dao tao va theo quy dinh ciia Chinh phu; cd quydn ta chdi cac nghign cira khoa hgc da dugc hoach djnh san Lap khoan chi NS khdng du didu kien chi theo quy djnh dy toan la khau khdng thd thidu frong hoat ddng hoac tam dtmg toan theo ydu cau cua ca quan NS, nhat la frong didu kidn kinh te vi md nhilu bien tai chinh; Thii frudng ca quan Kho bac Nha nudc ddng nhu hidn nay, thi cdng cy dy toan lai cang cd chju trach nhiem vg cac quygt djnh toan, chi y nghia quan frgng, bdi nd cho phep dy bao ngudn „ ^j , ^ , luc can cd dd dap Sff I Cac Cff quan, dffn vi quan ly chl NS ling nhu cau chi NS Cac vu chde nang Sd tai chinh cac cho dao tao, qua Bo Tai chinh chuyen nganh quan ly tai dia phirong giup Chinh phu co chinh thuoc Bd Tai chinh the chu ddng frong nhidu tinh hudng Cac ban chiic nang, Sd Vide lap dy toan chi Trung LFang giao dich NS cho dao tao phai bam sat cac djnh muc chi NS Trong Phdng tai chinh ' Cac phdng nghiep vu quan ly chi NS cho Quan, Huyen, Har«6i thugc Tinh, Thanh Thanh pho, Thi xa dao tao nhat thidt phai cd djnh miic chi cho timg nhdm Ban Tai chlnh xa, Huyen, Qusln, Thj myc chi hay cho phydng, thi tran xa thuoc mdi dditagngcu 82 T4P otti iiQA HOC ^ ^ X a rnkkMr"^) Chfnh sach Sthi truong Tai chfnh - Ten te thd, nhd ma nha trudng mdi cd can cir phap ly dd lap dy toan chi NS Dinh muc chi ciing la can cii dd cap phat va quydt toan cac khoan chi NS, ddng thdi cung la chuan myc dd phan bd NS, kidmfra,giam sat tinh hinh sir dung kinh phi NS cho dao tao, bao dam tinh cdng khai, minh bach frong phan bd NS Djnh miic chi NS cho dao tao phai dap iing cac ydu cau sau day: (i) Cac dinh muc chi NS phai dugc xay dyng mgt each khoa hgc, tii vide phan loai ddi togng den trinh tu, each thuc xay dung djnh muc phai dugc tidn hanh mdt each chat che, cd ca sd khoa hgc Nhd do, cac djnh miic chi NS cho dao tao se bao dam dugc tmh phu hgp vdi timg loai hinh dao tao frong timg don vj (ii) Cac dinh muc phai cd tinh thyc tidn, nghia la chung phai phan anh mirc phil hgp cua cac djnh miic vdi nhu cau kinh phi cho cac boat ddng dao tao Chi cd nhu vay thi djnh muc chi NS mdifrdthanh chuan muc cho ca qua trinh quan ly chi NS cho boat ddng dao tao (iii) Dinh - Qudn ly viec chdp hdnh du todn chi NS: Can cii vao dy toan ngan sach dugc cap cd tham quydn giao, cac ca quan dugc bd tri kinh phi dd thyc hien cac khoan chi theo dy toan Qua trinh chuygn tii nhiing ndi dung ghi frdn bang dy toan hidn thyc ggi la chap hanh dy toan Tuang ty, dy toan dugc dieu chinh, qua trinh thyc hien ciing dugc didu chinh cho khdp dung vdi dy toan mdi Day la khau quan frgng frong quan ly NS, su dung tdng hda cac bidn phap vd kinh te, tai chinh va hanh chinh nham thyc hidn cac chi tieu phat tridn kinh td xa hgi cua qudc gia frong mgt thdi ky da dugc bd tri vao dy toan chi NS - Qudn ly quyet todn chi NS: Kdt thuc nam, cac ca quan NS, cac dan vj su dung NS phai tap hgp sd kinh phi dugc cap da su dung dd lap bao cao theo mau bidu giii ca quan cap frdn tdng hgp va gui cap cd tham quyen phd duyet H e tliong djnh mile tieu chuan chi NS co anh hudng quyet dinh d^n toan bO qua trinh lap, duyet, phan bd, chap hanh va Iciem tra, duyet quyet toan NS cho dao tao Neu co day du cac lo^i djnh mile, tieu chuan chi tieu cung nhu viec xac djnh sd bien ch^, giang vien can thiet duoc tfnh toan mpt each Idioa hoc phu hdp vdi qui mo dao tao cua tCrng trudng thi nhu cau chi NS se dUdc phan anh chi'nh xac, trung thuc du toan NS Ddng thdi, cung la nhOng can cil de cac co quan chUc nang duyet va Viim tra, giam sat qua trinh chap hanh NS muc chi N S c h o d a o tao phai b a o d a m sy thdng nhat ddi vdi timg khoan chi cho timg ddi tagng t h u hudng N S cung loai (iv) Dinh m u c chi N S cho d a o tao phai b a o d a m tinh phap ly Djnh m u c chi N S cho dao tao cd loai: Dinh miec chi tdng hap dung dd xac dinh nhu cau chi N S cho mdi tradng thy h u d n g N S , vay, vdi mdi tradng khac se cd ddi tagng dd tinh dinh m u c chi tdng hgp khac Hinh thiic n a y chu ydu ap dung frong khau phan bd N S cho cac tradng, cd thd dugc xac djnh theo dau sinh vidn v a theo timg thdi ky cd thay ddi cho p h u hgp Dinh muc chi tiet xac dinh d u a frdn ca cau chi N S cho mdi tradng dugc hinh tir myc chi nao, ngudi ta se tidn hanh xay dyng dinh muc chi cho timg muc do, chang han: Chi cdng tac phi, chi tidp khach, chi hgc bdng, chi l u a n g IHANG 1-1-2.2016-SO 164 S165 Phuffng t h u c quan ly chi N g a n sach cho hoat dgng dao tao P h u a n g thiic quan ly chi N S d u g c hidu la tdng h g p tat ca cac each thirc, bign phap d u g c ap dung dg quan ly chi N S theo m d t qui trinh thdng n h i t n h i m dat cac m u c tidu chi N S da djnh P h u a n g thuc quan ly chi N S la m d t qui frinh thdng n h i t , b a o g d m tii khau lap d y toan ddn tham djnh d y toan, cdng bd d y toan, chap hanh d y toan, kidm fra, giam sat danh gia h i e j qua v a didu chinh N S Chi N S la qua trinh phirc tap, b a o g d m giai doan k e tidp nhau: P h a n bd v a su dyng qui N S Chinh phu cac n u d c ddu cd m o n g m u d n la cac khoan chi N S d a m b a o tinh hieu qua, tilt kidm Tir do, n g u d i ta d a ap dyng ahidu ygu td, cac c a c h l , chinh sach, bien phap k h a c dg quan ly chi N S T a p h g p t i t T4^ GUi itiOA dOC iA|^T40 iGAH dAMfi 83 Chfnh sach Sthj truong Tai chfnh - Ten te ca cac ylu id dugc ggi chung la phuong thirc quan ly chi NS, Nhu vay, phuang thirc quan ly chi NS bao gdm nd hai ndi ham: Muc tidu chi NS va qui trinh thyc hien cac bien phap dg dat dugc myc tigu da djnh, Muc lieu chi NS: Cin dugc xac djnh rd rang, bao gdm muc tidu tdng quat va cu the, muc tidu ngan ban va muc tidu chiln lugc, Muc tidu chi NS la nhan td quan trgng cau va tac ddng ddn phuang thirc quan ly chi NS, Qui trinh thuc hien cdc bien phdp de dgt muc lieu: Sau da xac djnh dugc muc tidu chi NS, cap quan ly NS setimkilm cac bien phap dg xay dyng qui frinh thdng nhit, chat che, bao dam dugc muc tidu chi NS da djnh Day la nhung khau tac nghiep cu thg qui trinh quan ly chi NS, Xet theo tinh chat hinh cac khoan chi, cd phuang thuc quan Iy chi NS sau day: Phuffng thiec qudn ly chi NS theo yeu to dau vdo (cdn ggi la phuang thuc quan ly chi NS tmydn thdng); Theo phuang thirc nay, vide lap dy toan chi NS theo ddng muc gdm cac ydu td dau vao, td chiic thyc hidn va giam sat mirc chi phi theo dy toan va quydt toan theo ddng muc taang iing vdi dy toan duyet, Hien dang cd xu thd thay thi phuang thirc quan ly bang mdt sd phuang thuc quan ly mdi tidn tidn ban, sd di nhu vay la bdi phuang thuc quan lyfruydnthdng khdng cho bilt NS cd dugc gan vdi ke hoach kinh tl vT md hay khdng, cung nhu nd tach bidt vl khdng gian va thdi gian vdi cac muc tidu chuang trinh phat triln kinh tl xa hdi va khdng phan anh dugc qua frinh chi NS nhu vay se dat dugc kdt qua va hieu qua gi, Phuffng thu-c qudn ly chi NS theo kit qud ddu ra: Hien xu hudng chung d nhilu nudc, vide kilm soat chi phi va ylu td diu vao dugc thay thd bang cac bidn phap kilm soat da nang ban, do, hudng tdi vide quan ly theo kit qua diu dang dugc quan tam, "Dau vao" cd thd hilu la nhiing ngudn lyc dugc ca quan dan vj sii dung dl thyc hien cac hgat ddng, Cac ylu td dau vao bao gdm lao ddng, tai san, tai chinh, Nhirng thdng tin vl trang thai diu vao se cho bidt ban chat trang thai va gia tri cua nhiing ngudn lyc dugc su dung qua trmh hinh kit qua dau ra, Tuy nhidn, ylu id diu vao khdng cho bilt 84 nhilu vd ban chat cua kdt qua dau ra, "Kit qua diu ra" la nhiing loai hang hda djch vu cac ca quan, don vj san xuit cho nhiing ngudi tieu diing d bgn ngoai ca quan, don vj do, Kgt qua diu cd thi la hiru hinh hoac vd hinh Mgt dau la kit qua hoan mgt chu ky san xuat, rat quan trgng danh gia trach nhiem cua dan vj boat ddng Giiia dau va ket qud cd mdi quan he ndi tai chat che vdi Dau tao kdt qua, kdt qua phan anh dau ra, qua trinh boat dgng tao mdt diu hoac nhdm dau va cac nhan td khac, chung tac dgng ddn cgng ddng, dd chinh la ket qua, Dau va kit qua tao mdi lidn he mat thidt giua qua trinh thyc hidn kd hoach cdng vide va qua trinh sii dung NS ngi bg cua dan vj thdng qua nhiing quylt djnh quan ly, tim kidm cac giai phap dd lam the nao dd vdi mdt ngudn lyc cd ban thi don vj cd the thyc hien kg hoach mdt each hieu qua nhat Tu kinh nghiem cac nudc cho thay, quan ly chi NS theo kgt qua dau giiip nang cao hieu qua va tir giup tang cudng tinh trach nhiem Tuy vay, quan ly theo kdt qua dau ciing cd nhugc didm la nhu cau vd lugng thdngtinrat ldn, van dd ludng, danh gia se rat khd khan va nhidu se rat tdn kem Do tinh chat phuc tap nhu vay, ndn cd mdt sd y kien cho rang phuang phap chi mang lai hieu qua cd dugc sy tin tadng cao d lugng thdng tin cung cap va nhiing van dd ca ban cua vide xac djnh chi phi cd the tidn hanh dugc Chi NS theo kdt qua dau tac la phan bd NS gan vdi kdt qua dau ra, dua cac thdng tin vd kdt qua dau cac tai lieu NS, so sanh danh gia mdi quan he gida chi phi NS bd vdi muc dat dugc ket qua dau khac dd lya chgn phuang an phan bd ngudn lyc NS dat hidu qua cao nhit Trong thyc td, phan bd va danh gia hieu qua phan bd NS, ngudi ta thudng kit hgp cac phuang thirc quan ly vdi nhau, cd tac dung hdfrg,quan he vdi Tuy vay, tap trang vao kdt qua dau dang la xu hudng quan ly dugc nhidu nudc sir dung Sa dd phan anh mdi lidn he giiia diu vdi raiic ngudn lyc dau vao can thilt dd xan xuit chung, dugc thg hien cac chi sd, ty sd, dan vj hoac mot sd chi tidu so sanh khac, Khi thyc hidn quan ly chi NS theo kdt qua dau can taan thu mdt sd nguyen tac: Thic nhdt, tap trung vdo cdc nhu cdu cdn thiet T4» m 4uaA aoc d aknaa MJ^M , Chfnh sach S thj truong Tai chfnh - Ten te Sff Moi lien he giira chi phi va ket qua dau Tac ddng — * • -«— Hieu lu'c Kdt qua dSu Gia tri cda ddng tidn Tinh kinh Qui trinh id Dku vac