Hoàn thiện cơ chế kiểm soát chi đối với các dự án đầu tư từ nguồn vốn trái phiếu chính phủ qua kho bạc nhà nước

TRUONG DAI HOC KINH TE QUOC DAN ■ ■ - £□ GSS>- DAI HOC K.T.Q.D TT THONG TIN THU'VIEN PHONG LUAN AN •TU’LIEU LUONG TH1 HONG THUY HOAN THIEN CO CHE KIEM SOflT CHI DOI V0I CAC DITAN DAU TIT TUT NGUON VON THAIPHIEU CHINH PHU QUA KHO BAC NHA NlTOC CHUYEN NGANH: KINH Ttf CHINH TRI LUAN VAN THAC SY KINH TE • • Ngu’di hifdng dan khoa hoc: PGS.TS TO DOC HANH HA NOI - 2013 LCD CAM DOAN Toi xin cam doan rang day la cong trinh nghien cuu cua toi, co su ho trq tu Giao vien hudng dan la PGS.TS To Due Hanh Cac noi dung nghien cuu va ket qua de tai la trung thuc va chua tung duoc cong bo r r bat cu cong trinh nghien cuu nao truoc day Nhtrng so lieu cac bang bieu phuc vu cho viec phan tich, nhan xet, danh gia duoc chinh tac gia thu A Z thap tu co quan Kho bac Nha nude Ngoai ra, de tai su dung mot so nhan xet, danh gia cung nhu so lieu cua cac tac gia, co quan to chuc khac, va cung duoc the hien phan tai lieu tham khao Neu phat hien co bat ky su gian lan nao toi xin hoan toan chiu trach nhiem truoc Hoi dong, cung nhu ket qua luan van cua minh Ha Noi, thang Tac gia Luong Thi Hong Thuy 2013 LO’I CAM ON Trude tien, tac gia xin chan cam on cac dong nghiep tai Vu Kiem soat chi Ngan sach Nha nude - Kho bac Nha nude da nhiet tinh giup dd qua trinh thu thap thong tin cung nhu cac so lieu cd lien quan den de tai nghien cuu, da tao dieu kien tot nhat de toi hoan duqc luan van tot nghiep Nhan day, tac gia cung xin gui ldi cam on den Quy Thay Co, nhung > r r ngudi da tan tinh truyen dat kien thuc suot khoa hoc vua qua Nhung ldi cam on sau cung tac gia xin cam an thay PGS.TS To Due Hanh da tan tinh hudng dan va gop y suot qua trinh thuc hien luan van tot nghiep Ha Noi, thang jXjiam 2013 Tac gia Luang Thi Hong Thuy MUC MUC Trang IOI CAM DOAN IOI CAM ON DANH MUC CAC CHLf VIET TAT DANH MUC SO DO, BANG TOM TAT LUAN VAN i LOI MO DAU CHUONG 1: CO SO LY LUAN VA THUC TIEN VE HOAN THIEN CO CHE KIEM SOAT CHI DOI VCH CAC DU* AN DAU TlT TU NGUON VON TRAI PHIEU CHINH PHU QUA KHO BAC NHA NIOC r y r y y r r 1.1 Mot so van de co' ban ve nguon vdn trdi phieu Chink phu va kiem soat chi doi vdi cac du" an dau tie tie nguon von trdi phieu Chinh phu qua Kho bac Nha nude 1.1.1 Quan niem ve nguon von trai phieu Chinh phu va vai tro cua nguon von trai phieu Chinh phu 1.1.2 Kiem soat chi va vai tro cua kiem soat chi doi vdi cac du an dau tu tu nguon von trai phieu Chinh phu qua Kho bac Nha nude 11 r r r yr r 1.2 Cdcyeu td cau thanh, nhan to anh hudng va sir can thiet hoan thien r y r v y r r cor che kiem soat chi doi vdi cac du’ an dau tie tie nguon von trdi phieu Chinh phu 17 r t r y 1.2.1 Quan niem va dac diem co che kiem soat chi doi vdi cac du an dau tu tu nguon vdn trai phieu Chinh phu qua Kho bac Nha nude 17 yr r 1.2.2 Cac yeu to cau co che kiem soat chi doi vdi cac du an dau tu tu nguon vdn trai phieu Chinh phu qua Kho bac Nha nude 21 yr r r r r r n 1.2.3 Cac nhan td anh hudng den co che kiem soat chi doi vdi cac du an dau tu tu nguon vdn Trai phieu Chinh phu qua Kho bac Nha nude 27 yr r o r y 1.2.4 Su can thiet hoan thien co che kiem soat chi doi vdi cac du an dau tu tir nguon vdn trai phieu Chinh phu qua Kho bac Nha nude 29 1.3 Kinh nghiem cua mot so nude tren the giffi ve hoan thien eff che kiem soat chi ngan sach nhanuorc va bai hoc rut cho Viet Nam 31 1.3.1 Kinh nghiem cua Cong hoa Phap 31 1.3.2 Kinh nghiem cua Han Quoc 33 1.3.3 Nhung bai hoc kinh nghiem rut cho Viet Nam 34 CHUONG THU*C TRANG CO CHE KIEM SOAT CHI DOI VOI CAC DU AN DAU TU TU* NGUON VON TRAI PHIEU CHINH PHU QUA KHO BAC NHA NUOC 36 x r r x 2.1 Tong quan ve ngudn von traiphieu Chinh phu 36 \ •> x r r 2.1.1 Tong quan ve phat hanh nguon von trai phieu Chinh phu giai doan 2003 den 36 2.1.2 Tong quan ve tinh hinh thuc hien phan bo von trai phieu Chinh phu giai doan 2003 den 39 2.2 Thuc trang eff che kiem soat chi doi v&i cac dir an dau tir tir ngudn r r von traiphieu Chinh phu qua Kho bqc Nha nude .40 2.2.1 Thuc trang he thong van ban phap quy lien quan den kiem soat chi doi vdi cac du an dau tu tu nguon von trai phieu Chinh phu qua Kho bac Nha nude 40 2.2.2 Thuc trang ve to chuc bo may thuc hien kiem soat chi cac du an dau tu tu ngudn von trai phieu Chinh phu 44 x e •> r 2.2.3 Thuc trang ve to chuc thuc hien kiem soat chi doi vdi cac du an dau tu tu ngudn von trai phieu Chinh phu qua Kho bac Nha nude 48 2.2.4 Thuc trang ve kiem tra, tra viec thuc hien kiem soat chi cua Kho bac Nha nude doi vdi cac du an dau tu tir ngudn von trai phieu Chinh phu qua Kho bac Nha nude 60 2.3 Danh gid chung ve co' che kiem soat chi doi vdi cac dir an dau tir tir x r r ngudn von Trai phieu Chinh phu qua Kho bqc Nha nude 62 2.3.1 Nhung ket qua dat duoc 62 2.3.2 Nhung han che va nguyen nhan cua han che doi vdi cong tac kiem soat chi cac du an dau tu tu nguon von trai phieu Chinh phu qua Kho bac Nha nude 67 CHUONG 3: PHUONG HUONG VA GIAI PHAP HOAN THIEN CO CHE KIEM SOAT CHI DOI VCH CAC DU AN DAU TV TU NGUON VON 74 TRAI PHIEU CHINH PHU QUA KHO BAC NHA NIOC 74 3.1 Phuung hudng hoan thien ca che kiem soat chi doi vdi cac die an \ \ r r dau tu tir ngudn vdn Trdiphieu Chinh phu qua Kho bac Nha nude 74 3.1.1 Nhung can cu de xac dinh phuong hudng hoan thien co che kiem soat chi doi vdi cac du an dau tu tu nguon vdn trai phieu Chinh phu qua Kho bac Nha nude 74 r r 3.1.2 Phuong hudng hoan thien co che kiem soat chi doi vdi cac du an dau tu tu ngudn vdn Trai phieu Chinh phu qua Kho bac Nha nude 81 x yr r du an dau tu tir ngudn vdn Trdi phieu Chinh phu qua Kho bac Nha nude 82 r y r 3.2.1 Hoan thien he thong van ban phap quy ve kiem soat chi doi vdi cac du an dau tu tu ngudn vdn trai phieu Chinh phu qua Kho bac Nha nude 82 3.2.2 Nang cao chat luong doi ngu can bo thuc hien nhiem vu kiem soat chi cac du an dau tu tu ngudn vdn trai phieu Chinh phu qua Kho bac Nha nude .84 3.2.3 Hoan thien quy trinh thong bao ke hoach vdn dau tu tir ngudn vdn trai phieu Chinh phu ve Kho bac Nha nude dia phuong 87 3.2.4 Hoan thien quy trinh kiem soat chi doi vdi cac du an dau tu tu ngudn trai phieu Chinh phu qua Kho bac Nha nude theo hudng dien tu hien dai 87 3.2.5 Day manh phan cap thuc hien nhiem vu kiem soat chi cua Kho bac Nha nude 88 3.2.6 Day manh viec ung dung cong nghe thong tin hien dai viec thuc hien nhiem vu kiem soat chi doi vdi cac du an dau tu tir ngudn vdn trai phieu Chinh phu 89 32.1 Tang along hon nua cong tac tra, kiem tra cua he thong Kho bac Nha nude doi vdi viec thuc hien co che kiem soat chi cac du an dau tu tu ngudn von Trai phieu Chinh phu 93 3.3 Kien nghi ve dieu kien thuc hien giai phap 96 3.3.1 Kien nghi vdi Chinh Phu 96 3.3.2 Kien nghi vdi Bo Tai chinh 99 r 3.3.3 Kien nghi vdi cac Bo, nganh va dia phuong 102 KET LUAN 104 DANH MUC TAI LIEU TH AM KHAO 106 DANH MUC CAC CHU* VIET TAT CNTT Cong nghe Thong tin CDT CTMT Chu dau tu GPMB Giai phong mat bang HDND Hoi dong nhan dan KBNN KSC Kho bac Nha nuoc Kiem soat chi NSNN Ngan sach nha nuoc ODA Nguon von ho trq phat trien chinh thuc QLNN QLDA TPCP Quan ly nha nuoc Quan ly du an Trai phieu Chinh phu TM DT Tong muc dau tu TTCP Thu tuong Chinh phu TABMIS UBND He thong tin quan ly Ngan sach va Kho bac Uy ban nhan dan XDCB Xay dung co ban Chuong trinh muc tieu DANH MUC SO DO, BANG Trang So do: So 2.1: Mo hinh to chuc thuc hien nhiem vu kiem soat chi cua 47 Kho bac Nha nude 47 > y r \ r So 2.2: Quy trinh kiem soat chi cac du an dau tu t£r nguon von trai phieu Chinh phu qua Kho bac Nha nude .55 Bang: Bang 2.1 So lupng can bo cong chuc thuc hien nhiem vu kiem soat chi tai he thong Kho bac Nha nude 48 r t r , r r r Bang 2.2 Tong hop ke hoach von trai phieu Chinh phu so vdi ke hoach von dau tu tu Ngan sach Nha nude phan bo qua Kho bac Nha nude 51 Bang 2.3 Tong hop ke hoach von trai phieu Chinh phu phan bo theo nganh, linh vuc qua Kho bac Nha nude 52 r •> r r t Bang 2.4 Tong hop ke hoach von trai phieu Chinh phu phan bo theo co quan quan ly qua Kho bac Nha nude 53 Bang 2.5 Tong hop tinh hinh giai ngan von trai phieu Chinh phu qua Kho bac Nha nuoc 56 > r r Bang 2.6 Tong hop tinh hinh giai ngan nguon von trai phieu Chinh phu theo nganh, linh vuc qua Kho bac Nha nude 58 Bang 2.7 Tong hop tinh hinh giai ngan von Trai phieu Chinh phu theo co quan quan ly qua Kho bac Nha nude 59 Bang 2.8 Tong hop so von tu choi toan thong qua cong tac kiem soat chi nguon von trai phieu Chinh phu cua Kho bac Nha nude 60 TRUONG DAI HOC KINH TE QUOC DAN EQ cjis? LUONG THI HONG THUY HOAN THIEN CO CHE KIEM SOAT CHI DOI VOl CAC DITAN DAU TIT TUT NGUON VON TRAI PHIEU CHINH PHU QUA KHO BAC NHA NlTOC CHUYEN NGANH: KINH TE CHfNH TRI TOM TAT LUAN VAN THAC SY HA NOI - 2013 103 /■ r \ a - Hang nam, co ke hoach dao tao, bo sung kien thuc moi ve quan ly dau tu va xay dung, quan ly dau thau, quan ly du an, nham nang cao trinh chuyen mon cho cac chu dau tu, Ban quan ly du an Ben canh do, dao tao cac kien thuc ve mang Internet, chu ky so cho cac CDT, Ban quan ly du an - Trien khai chu ky so, mang Internet doi voi cac CDT, Ban Quan ly du an thuoc va true thuoc cac Bo nganh va dia phuong 104 KET LUAN X e ~ X X Nham muc tieu gop phan lam ro hon co so ly luan va thuc tien ve hoan A A B ' X A thien co che kiem soat chi doi voi cac du an dau tu tu nguon von TPCP qua KBNN, cai tien va hoan thien co che kiem soat chi phu hop voi xu hudng cai each hanh chinh quan ly chi NSNN noi chung va quan ly chi doi vdi cac du an dau tu tu ngudn vdn TPCP noi rieng Ddng thdi dat duoc cac muc tieu cua KBNN la: kiem soat chi cang chat che, an toan, toan dung X A X doi tuong, du ve gia tri, nhanh chong ve thdi gian, gop phan ngan chan tinh trang no dong toan, dam bao an ninh tai chinh qudc gia Mat khac, nham dam bao tinh cong khai, minh bach qua trinh thuc hien kiem soat chi, tao dieu kien thuan loi cho cac chu dau tu den giao dich tai KBNN va > A loai bd tieu cue, chong tham o, tham nhung, lang phi viec su dung ngudn vdn TPCP, bao dam su dung tiet kiem va cd hieu qua ngudn vdn TPCP cua nha nude, tang cudng trach nhiem cua cac co quan, don vi lien quan den qua trinh quan ly, kiem soat chi cac du an dau tu tir ngudn vdn TPCP Vdi mong muon gop phan dua nhung luan cu khoa hoc de xay dung A A X X A va hoan thien co che kiem soat chi ddi vdi cac du an dau tu tir ngudn vdn X A A TPCP nham nang cao chat luong, hieu qua kiem soat chi cua he thdng KBNN Luan van da khai quat cac van de ly luan va thuc tien ve co che kiem soat chi ddi vdi cac du an dau tu tir ngudn vdn TPCP; thuc trang va nhung ket qua dat dupe qua khao sat thuc tien de de xuat hoan thien co che kiem soat chi ddi vdi cac du an dau tu tir ngudn vdn TPCP theo hudng hien dai theo lo trinh phat trien KBNN dien tir, hien dai Tren co sd nghien cuu ly thuyet va thuc tien ve co che kiem soat chi ddi vdi cac du an dau tu tir ngudn vdn TPCP, Luan van da danh gia nhung mat 105 dugc va han che doi vdi co che kiem soat chi cac du an dau tu tu nguon vdn x z TPCP giai doan vua qua de tu de xuat nhung phuong hudng va giai r , r •> phap kien nghi ddi mdi va hoan thien co che kiem soat chi ddi vdi cac du an x x r r t dau tu tu ngudn vdn TPCP qua KBNN, nang cao chat luong kiem soat chi cua KBNN, gop phan tang cudng quan ly ngudn vdn TPCP cua nha nude va gop phan thuc hien cong muc tieu cua Chien luge phat trien he thong KBNN den nam 2020, theo cac hoat dong Kho bac Nha nude bao gom A X r hoat dong kiem soat chi cac du an dau tu tu ngudn vdn TPCP dugc thuc hien tren nen tang cong nghe thong tin hien dai va hinh Kho bac dien tu z x r y r Tuy nhien, co che kiem soat chi doi vdi cac du an dau tu tu ngudn vdn r f TPCP chi la mot nhung co che quan ly tai chinh cua nha nude, vi vay de nang cao hon nua hieu qua su dung ngudn vdn TPCP, nang cao chat lugng kiem soat chi cua he thong KBNN, can phai cd su ket hgp dong bo giua co x z x r r che chinh sach quan ly cac du an dau tu tu ngudn vdn TPCP vdi co che chinh sach khac cua nha nude Mac du da cd nhieu cd gang nghien cuu nhung co che kiem soat chi doi vdi cac du an dau tu tu ngudn vdn TPCP lien quan den nhieu co quan quan ly r x nhu: Quoc hoi, Chinh phu, cac Bo nganh va dia phuong, chu dau tu, Ban quan ly du an, Do do, Luan van cd han che la chua nghien cuu dugc thuc trang viec quan ly ngudn vdn TPCP tai cac co quan neu tren va chua danh gia dugc uu nhugc diem doi vdi cong tac quan ly ngudn vdn TPCP tai cac co quan do hoc vien chua thu thap dugc tai lieu va sd lieu cua cac co quan de cd nhieu kien nghi hon nua nham hoan thien co che kiem soat chi ddi vdi cac du an dau tu tu ngudn vdn TPCP noi chung 106 DANH MUC • TAI LIEU • THAM KHAO Bo Tai chinh (2008), Thdng tu sd 107/2008/TT-BTC 18/11/2008 hanh NSNN, Ha Noi Bo Tai chinh (2009), Quyet dinh sd 108/2009/QD-TTg 26/08/2009 cua Thu tuong Chinh phu quy dinh chuc nang, nhiem vu, quyen han va ca cau td chuc cua KBNN true thuoc Bo Tdi chinh, Ha Noi Bo Tai chinh (2011), Thdng tu sd 86/2011/TT-BTC 17/06/2011 cua Bo Tdi chinh Quy dinh ve quan ly, toan vdn dau tu va vdn su nghiep cd tinh chat dau tu thuoc ngudn NSNN, Ha Noi Bo Tai chinh (2012), Thdng tu sd 231/2012/TT-BTC 28/12/2012 r r x \ r cua Bo Tdi chinh Quy dinh ve quan ly, toan, quyet toan vdn dau tu doi x x r vai cac du an dau tu su dung ngudn vdn TPCP giai doan 2012-2015, Ha Noi Bo Tai chinh (2013), Thdng tu sd 99/2013/TT-BTC 26/7/2013 r r x r thuc hien ke hoach vdn dau tuxay dung co ban tic NSNN, vdn TPCP, Ha Noi Chinh phu nudc Cong hoa Xa hoi Chu nghia Viet Nam (2013), Bao cao cua Chinh phu Thu tuong Nguyen Tan Dung trinh bay tai phien khai mac Ky hop thir 6, QH khoa XIII, 22/10/2013, Bao dien tir Chinh Chinh phu (2008), Nghi dinh sd 118/2008/ND-CP 27/11/2008 cua Chinh phu Quy dinh chicc nang, nhiem vu, quyen han va co cau td chuc cua Bo Tdi chinh, Ha Noi Chinh phu (2010), Nghi dinh sd 48/2010/ND-CP 7/5/2010 cua Chinh phu ve hpp dong hoat dong xay dung, Ha Noi 107 Chinh phu (2011), Nghi dinh sd 01/2011/ND-CP, 05/01/2011 > r a r cua Chinh phu ve Ve phat hanh trai phieu Chinh phu, trai phieu duqc Chinh phu bao lanh va trai phieu chinh quyen dia phuong, Ha Noi 10 Luu Tien Dung (2007), “Co che “, Bao dien tir Tia sang cua Bd Khoa hoc va Cong nghe, 04/12/2007, Ha Noi 11 Ha Xuan Hoai - Nguyen Van Quang (2010), Tich hqp quy trinh kiem soat cam ket chi va kiem soat chi NSNN qua KBNNphu hqp vdi lo trinh trien khai Chien luqc phat trien KBNN den nam 2020, De tai nghien cuu khoa hoc r cap nganh Kho bqc nha nuoc, Ha Noi 12 Phan Thi Lan Huong (2010), Vai tro cua KBNN ve kiem soat chi vdn r \ dau tu xay dung co ban tir ngan sach trung uong, Luan vdn thac sy kinh te r r Trudng Dai hoc Kinh te Qudc dan, Ha Noi 13 Pham Thi Huong (2011), Kiem soat chi dau tuXDCB qua he thdng KBNN, Luan vdn cua thac sy kinh te Trudng Hoc Vien Hanh chinh, Ha Noi 14 Kho bac Nha nuoc (2012), Quydt dinh sd 282/QD-KBNN 20/4/2012 cua Tdng giam doc KBNN ve viec ban hanh Quy trinh kiem soat r \ r r \ toan vdn dau tu va vdn su nghiep cd tinh chat dau tu nude qua he thdng KBNN, Ha Noi 15 Kho bac Nha nuoc, Bao cao tinh hinh giai ngan vdn dau tu XDCB tir nam 2006 den thdng 09/2013, Ha Noi 16 Luong Thi Hong Minh (2011), Hoan thien cong tac kiem soat chi dau tu xay dung co ban tir NSNN qua KBNN d Viet Nam, luan vdn cua thac r r r sy kinh te - trudng Dai hoc Kinh te Qudc dan, Ha Noi 17 Quoc hoi nuoc Cong hoa Xa hoi chu nghia Viet Nam (2002), Luat NSNN sd 01/2002/QH11 16/12/2002, Ha Noi 108 18 Quoc Hoi (2011), Chien luqc phat trien kinh te xa hoi 2011-2020, 18/03/2011, Bao dien tu Chinh phu nuoc Cong hoa Xa hoi Chu nghia Viet Nam 19 Thu tuong Chinh phu (2006), Quyet dinh so 171/2006/QD-TTg 24/07/2006 cua Thu twang Chinh phu ve viec phat hanh va sir dung TPCP giai doan 2003-2010, Ha Noi 20 Thu tuong Chinh phu (2007), Quyet dinh so 138/2007/QD-TTG 21/08/2013 cua Thu twang Chinh phu ve viec phe duyet Chien Iwqc phat trien KBNN den nam 2020, theo do, quan diem phat trien KBNN giai doan 2010-2020, Ha Noi 21 Thu tuong Chinh phu (2008), Quyet dinh so 47/2008/QD-TTg \ A A 02/04/2008 cua Thu twang Chinh phu ve viec phe duyet de an dau tw xay dimg, cai tao, nang cap benh vien da khoa huyen va benh vien da khoa khu vwc lien huyen sir dung vdn TPCP va cac nguon vdn hqp phap khac giai doan 2008-2010, Ha Noi 22 Thu tuong Chinh phu (2009), Quyet dinh sd 1308/QD-TTg 20/08/2009 cua Thu twang Chinh phu Phe duyet Danh muc dw an phat trien r nha a sinh vien bang ngudn trai phieu Chinh phu nam 2009, Ha Noi a a 23 Thu tuong Chinh phu (2011), Chi thi so 1972/CT-TTg 15/10/2011 cua Thu twang Chinh phu ve tdng cwang quan ly dau tw tir vdn NSNN va vdn TPCP, Ha Noi 24 Thu tuong Chinh phu (2012), Quyet dinh sd 1790/QD-TTg 29/11/2012 ve toan vdn TPCP giai doan 2012 — 2015, Ha Noi 25 Thu tuong Chinh phu (2012), Quyet dinh sd 958/QD-TTg 27/07/2012 phe duyet Chien lirqc nq cong va nq nwac ngoai cua quoc gia giai doan 2011-2020 va tam nhin 2030, Ha Noi 109 26 Thu tuong Chinh phu (2013), Chi thi sd 09/CT-TTg 24/05/2013 ve viec tang cuang chi dao dieu hanh thuc hien nhiem vu Tai chinh, NSNN nam 2013, Ha Noi 27 Tran Phu Loc Thanh (2013), Danh gia thuc trang thi truang trai phieu Chinh phu Viet Nam va de xuat giai phap phat trien, De tai nghien ei'ni khoa hoc cap nganh Kho bac nha nudc, Ha Noi 28 Uy ban Tai chinh - Ngan sach (2010), Bao cao sd 1632/BC- UBTCNS12 15/10/2010 ve Ket qua giam sat “viec thuc hien Nghi quyet r \ ■> r r cua Qudc hoi ve quan ly, phan bd va su dung vdn trai phieu chinh phu giai doan 2003-2010”, Ha Noi 29 Uy ban Thuong Vu Quoc hoi (2013), Bao cao sd 425/BC- UBTVQH13 ket qua giam sat 07/05/2013 “Viec thi hanh Luat thuc hanh r r \ r r tiet kiem, chdng lang phi su dung nguon vdn trai phieu chinh phu cho dau tir xay dimg co ban giai doan 2006 - 2012 ”, Ha Noi 30 Vu Phap che - Bo Tai chinh (2013), Tiet kiem chdng lang phi quan ly chi ngan sach: Kinh nghiem tu Han Qudc, Bao dien tu Du thao onnile, thang 5/2013 CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tur - Hanh phuc 'k'k'k'k’k Ha noi, 30 thdng 12 nam 2013 NHAN XET LUAN VAN CAO HOC • Ten de tai: Hoc vien cao hoc: Giao vien hudng dan Chuyen nganh: Ngudi nhan xet: Trach nhiem hoi ddng • • Hoan thien cu che kiem soat chi ddi vdi cac du an dau tu tir ngudn vdn trai phieu chinh phu qua kho bac nha nude Luong Thi Hong Thuy PGS.TS To Due Hanh Kinh te chinh tri TS Do Thi Kim Hoa- Dai hoc Kinh te Qudc dan Phan bien I- TINH CAP THIET, Y NGHIA KHOA HOC VA THUC TIEN CUA DE TAI Trai phieu chinh phu trcr mot nhung nguon von quan dap ung nhu cau cap bach ve von cho dau tu cac dir an nhu cac cong trinh giao thong, ca sd tang kinh te va xa hoi Theo luan van, tinh den het nam 2010 so von tu TPCP cho cac nhu cau da len tdi 246.447 ty VND, va du kien giai doan 2003-2015 so se la gan 450.000 ty VND Nhu vay, viec qua ly str dung nguon von cho hieu qua, trach that thoat la nhiem vu dat doi vai cac ca quan huu quan co KBNN Thai gian qua nhieu van de bat cap lien quan den dau tu cac dir an nhat la cac du an sir dung ngan sach nha nude va trai phieu chinh phu Be khac phuc tinh trang nay, nghien cuu tim giai phap cho cac van de quan ly thong qua kho bac nha nude luon dirac dat Mot cac van de thdi sir la ca che kiem soat chi qua kho bac nha nirdc Do do, hoc vien chon dd tai" Hoan thien ca che kiem soat chi ddi vdi cac dir an dau tu tir ngudn vdn trai phieu chinh phu qua kho bac nha nude " lam luan van thac sy la mot hudng nghien cuu dung, co y nghia ly luan va thuc tidn Theo toi, de tai tren khdng trung lap vdi cac cong trinh da cong bd d va ngoai nude ma toi duoc biet va phu hop vdi ma so chuyen nganh II- KET CAU VA DO TIN CAY CUA PHUONG PHAP NGHIEN CUT - Ket cau luan van tuong ddi hop ly Luan van ket cau theo chuong: chuong (Co sd ly luan va thuc tien ve hoan thien co che kiem soat chi doi vdi cac dir an dau tu tir ngudn vdn trai phieu chinh phu qua kho bac nha nude); chuong (Thuc co che kiem soat chi ddi vdi cac du an dau tu tir ngudn vdn trai phieu chinh phu qua kho bac nha nude); chuong (Phuong hudng va giai phap hoan thien cu che kiem soat chi doi vdi cac du an dau tu tir ngudn vdn trai phieu chinh phu qua kho bac nha nude) Vdi ket cau do, ngudi doc da duoc Dieu cung lam cho cac de xuat cua tac gia co co ca sd vung chac tir ly luan den co so thuc te - Luan van su dung mot each hop ly, phuang phap luan khoa hoc vat bien chung, vat lich sir va cac phuang phap dien hinh nghien cuu kinh te duac su dung nhu: phan tich he thdng, tong hep, thdng ke, so sanh Tac gia da str dung so lieu thu cap de minh hoa cho cac luan diem nghien cuu, day la phuong phap phu hop va huu ich cho nghien cuu - Luan van str dung bang so lieu, so do, cung vdi 30 tai lieu tham khao de phuc vu cho viec nghien cuu So lieu, tu lieu kha phong phu, cap nhat, co trich dan nguon ro rang Vi the nhung ket qua nghien cuu cua luan van co tin cay Ill- nhung ket qua nghien CUU 3.1- Ii,qarMabHa-irjrUi (b^Vkhd ihlprl,l^clnhp^v|ii^eV^l^^^Mh^^|44^tHA|j ^tib lpidzd