Hoàn thiện cơ chế quản lý kinh phí ngân sách nhà nước thực hiện chương trình mục tiêu quốc gia giáo dục, đào tạo (qua thực tiễn tại tỉnh thái nguyên)

U =3 TRUONG DAI HOC KINH TE QUOC DAN ffll « DAI HOC KTQD TT THONG TIN TH If VIEN PHONG LUAN AN • TU LIEU HOANG XUAN VIET HOAN TH1EN CO CHE QUAN LY KINH PHI NGAN SACK NHA NU’O’C THUC HIEN • • CHUONG TRINH MUC • TIEU QUOC GIA GIAO DUC, DAO TAO (QUA THUC TIEN TAI TINH THAI NGUYEN) Chuyen nganh: Kinh te chinh tri LUAN VAN THAC SI KINH TE • • w zw Ngu’d’i huffng dan khoa hoc: PGS TS DANG VAN THANG I HA NOl-2012 * L()l CAM DOAN Toi xin cam doan day la cong trinh nghien curu rieng toi Cac so lieu dan luan van co nguon goc day du va trung thuc, ket qua dong gop cua luan van la mdi va chua duoc cong bo d cong trinh khac Hoang Xuan Viet LCH CAM ON co giao Hoi dong Khoa hoc Truong Dai hoc kinh te Quoc dan, Khoa Kinh te chinh tri cua Truong Dai hoc kinh te Quoc dan, Vien dao tao sau Dai hoc Truong Dai hoc kinh te Quoc dan, cac co quan: So Tai chinh, So Giao due va dao tao, So Lao dong thuong binh va xa hoi, Kho bac Nha nude tinh Thai Nguyen Dac biet la sir giup hudng dan cua Pho giao su, Tien si Dang Van Thang r r r r r Chac chan luan van khong tranh khdi mot so han che va sai sot Tac gia rat mong nhan dupe su gop y cua cac thay co giao, cac ban dong nghiep cung toan the ban doc de de tai nghien cuu dupe hoan thien nn *■ • Tac gia Hoang Xuan Viet MUC LUC LOI CAM DOAN LCH CAM ON MUC LUC DANH MUC CAC TU* VIET TAT DANH MUC BANG , BIEU, SO DO TOM TAT LUAN VAN MO DAU Chirong 1: CO SO LY LUAN VA THUC TIEN HOAN THIEN CO CHE QUAN LY KINH PHI NGAN SACH NHA NUOC THUC HIEN CHUONG TRINH MUC TIEU QUOC GIA GIAO DUC, DAO TAO 1.1 Nhtrng van de chung ve kinh phi thuc hien chuong trinh muc tieu Quoc gia Giao due, dao tao 1.1.1 Chuong trinh muc tieu quoc gia va phan loai chuong trinh muc tieu Quoc gia 1.1.2 Chuong trinh muc tieu quoc gia giao due, dao tao 1.1.3 Kinh phi thuc hien chuong trinh muc tieu giao due dao tao 12 1.2 Noi dung, nhan to anh hudng va su can thiet hoan thien co che quan ly kinh phi NSNN thuc hien chuong trinh muc tieu Quoc gia giao due, dao tao 15 1.2.1 Khai quat chung co che quan ly kinh phi ngan sach nha nude thuc hien chuong trinh muc tieu Quoc gia giao due, dao tao 15 1.2.2 Noi dung hoan thien co che quan ly kinh phi ngan sach nha nude thuc hien chuong trinh muc tieu Quoc gia giao due, dao tao 17 1.2.3 Nhan to anh hudng den hoan thien co che quan ly kinh phi ngan sach nha nude thuc hien chuong trinh muc tieu Quoc gia giao due, dao tao 22 1.2.4 Su can thiet hoan thien co che quan ly kinh phi ngan sach nha nude thuc hien chuong trinh muc tieu Quoc gia giao due, dao tao 25 1.3 Kinh nghiem hoan thien cor che quan ly kinh phi thuc hien chuong trinh muc tieu Quoc gia giao due, dao tao 31 1.3.1 Kinh nghiem quan ly cua mot so Quoc gia 31 1.3.2 Bai hoc kinh nghiem rut cho Viet Nam 35 Chirong 2: THl/C TRANG CO CHE QUAN LY KINH PHI NGAN SACH NHA NUOC THUC HIEN CHUONG TRINH MUC TIEU QUOC GIA GIAO DUC, DAO TAO TiNH THAI NGUYEN 37 A X A r 2.1 Khai quat tinh hinh phat trien kinh te-xa hoi va giao due dao tao cua tinh Thai Nguyen 37 2.1.1 Dac diem ve kinh te - xa hoi tinh Thai Nguyen 37 2.1.2 Giao due va dao tao cua tinh Thai nguyen 41 2.2 Thue trang cu che quan ly kinh phi thuc hien chucrng trinh muc tieu quoc gia giao due, dao tao d tinh Thai Nguyen giai doan 2006-2010 43 2.2.1 There hien cu che quan ly kinh phi ngan sach nha nude cho chuung trinh muc tieu quoc gia giao due dao tao u tinh Thai Nguyen .43 2.3 Danh gia nhirng tuu dat dune va nhtrng mat han che qua thuc hien cu che quan ly kinh phi NSNN thuc hien chucmg trinh muc tieu Quoc gia Giao due, dao tao giai doan 2006 -2010 63 2.3.1 Thanh teru dat duuc qua thuc hien cu che quan ly kinh phi ngan sach nha nuuc thuc hien chuung trinh muc tieu Quoc gia giai doan 2006 -2010 63 2.3.2 Nhtrng ton tai, han che va nguyen nhan thuc hien cu che quan ly ngan sach Nha nuuc there hien chuung trinh muc tieu quoc gia giao due, dao tao tai tinh Thai Nguyen 66 Chirong 3: PHVONG HUONG VA GIAI PHAP HOAN THIEN CO CHE QUAN LY KINH PHI NGAN SACH NHA NUOC THUC HIEN CHUONG TRINH MUC TIEU QUOC GIA GIAO DyC, DAO TAO 75 3.1 Phuong huung va giai phap hoan thien cu che quan ly kinh phi thuc hien chuung trinh muc tieu quoc gia giao due, dao tao .75 3.1.1 Dinh huung thuc hien chuung trinh muc tieu quoc gia giao due, dao tao 75 3.1.2 Dinh huung hoan thien cu che quan ly kinh phi ngan sach nha nude there hien chuung trinh muc tieu quoc gia cho giao due, dao tao 77 3.2 Giai phap hoan thien cu che quan ly kinh phi there hien chuung trinh muc tieu quoc gia cho giao due, dao tao 81 3.2.1 Nhom giai phap hoan thien he thong Luat phap, chinh sach ve quan ly kinh phi ngan sach nha nude thuc hien chuung trinh muc tieu qudc gia giao due dao tao 81 3.2.2 Nhom giai phap hoan thien qui trinh quan ly kinh phi ngan sach nha nude there hien chuung trinh muc tieu qudc gia giao due, dao tao 84 3.2.3 Nhom giai phap ve to cherc there hien quan ly kinh phi ngan sach Nha nude there hien chuung trinh muc tieu qudc gia giao due, dao tao 90 3.2.4 Nhom giai phap tang cuung Thanh tra, kiem tra, kiem toan viec quan ly, ser dung kinh phi ngan sach Nha nude there hien chuung trinh muc tieu qudc giao due, dao tao 96 3.3 Mot so kien nghi 96 3.3.1 Kien nghi vdi Qudc hoi 96 3.3.2 Kien nghi vdi Chinh phu 97 3.3.3 Kien nghi vdi cac Bo, Nganh, dia phuung 98 KET LUAN 99 TAI LIEU THAM KHAO 100 DANH MUC CAC CHLf VIET TAT CNH, HDH : Cong nghiep hoa, hien dai hoa CNTT : Cdng nghe thong tin CSVC : Co so vat chat CTMTQG GD&DT : Chuang trinh muc tieu Quoc gia Giao due va Dao tao CTMTQG : Chuang trinh muc tieu Quoc gia DH : Dai hoc GD&DT : Giao due va Dao tao GDTX : Giao due thuang xuyen KH&DT : Ke hoach va Dau tu KBNN : Kho bac Nha nude NSNN : Ngan sach Nha nuac NSTW : Ngan sach Trung uang NSTW : Ngan sach Dia phuang PCGD : Pho cap Giao due PTDT : Pho thong dan toe PTDTNT : Pho thong dan toe noi tru PTDTBT : Pho thdng dan toe ban tru XDCB : Xay dung co ban XMC : Xoa mu chtr THCS : Trung hoc co so THPT : Trung hoc thong TCCN : Trung cap chuyen nghiep DANH MUC BANG, BIEU DO BANG Bang 1.1 Cac chuong trinh muc tieu Quoc gia Bang 2.1 Cac don vi hanh chinh cua tinh Thai Nguyen (so lieu tinh den 31/12/2009) 38 Bang 2.2 So lieu thu, chi NSNN tren dia ban tinh Thai Nguyen u nam 2006 den nam 2010 39 Bang 2.3 So lieu chi NSNN cho linh vuc giao due, dao tao tren dia ban tinh Thai Nguyen tir nam 2006 den nam 2010 43 Bang 2.4 So kinh phi CTMTQGGDDT chia theo nguon von 55 Bang 2.5 So kinh phi CTMTQGGDDT chia theo du an 57 Bang 2.6 So kinh phi dau tu cho cac du an thuoc CTMTQGGDDT tren dia ban tinh Thai Nguyen giai doan 2006-2010 chia theo tirng nam 60 BIEU DO Bieu 2.1 Ty le von dau tu cho CTMTGGDDT tai tinh Thai Nguyen giai doan 2006-2010 chia theo tung nguon von 56 Bieu 2.2 Kinh phi thuc hien CTMTQGGDDT hang nam tren dia ban tinh Thai Nguyen giai doan 2006-2010 56 TRUONG DAI HOC KINH TE QUOC DAN £21 xA HOANG XUAN VIET HOAN THIEN CO CHE QUAN LY KINH PHI NGAN SACH NHA NIOC THtTC • HlEN • CHUONG trInh MUC • TIEU QUOC GIA GIAO DUC, DAO TAO (QUA THUC TIEN TAI TINH THAI NGUYEN) Chuyen nganh: Kinh te chinh tri TOM TAT LU AN VAN THAC SI HA NOI -2012 ih [f i TOM TAT LUAN VAN Trong cong cuoc ddi moi hien nay, chung ta dang thuc hien day nhanh tien trinh cong nghiep hoa, hien dai hoa dat nude, hoi nhap kinh te qudc te, nguon luc ngudi von da quan lai cang trd nen quan hon bao gid het, dac biet la nguon nhan luc chat luomg cao viec chi cd the cd duuc nhd nang cao chat luung giao due, dao tao Trong thdi gian qua Dang va Nha nude da danh su quan tarn rat ldn den sir nghiep giao due dao tao, trudc yeu cau het sue can thiet va tinh chat quan cua linh vuc giao due dao tao, Dang va Nha nude ta da cd CTMTQGGDDT, dau tu kha toan dien vao cac hoat dong nhu: Ddi mdi chuung trinh giao due, sach giao khoa va tai lieu giang day; Dao tao can bo tin hoc, dua tin hoc vao nha trudng; Dao tao, boi dudng giao vien, giang vien va can bo quan ly giao due; Tang cudng co sd vat chat cac trudng hoc; Tang cudng nang lire day nghe ddi vdi cac tinh mien nui, bien gidi, hai dao duoc dac biet quan tarn Nguon kinh phi cua xa hoi chi cho chuung trinh giao due dao tao rat ldn, nguon kinh phi tir NSNN dac biet quan trong, chiem ty ldn nhat cac nguon kinh phi chi cho chuung trinh Viec quan ly nguon kinh phi danh cho CTMTQGGDDT la mot bai toan ldn va kho kinh phi kha ldn, dau tu cho nhieu ddi tuong, tinh chat nguon kinh phi kha phuc tap, bao gom ca cac khoan chi cho dau tu va chi thudng xuyen va dac thii theo timg muc tieu, timg du an lai cd the duuc long ghep tir rat nhieu nguon von, viec quan ly kinh phi gap khong it kho khan Trien khai thuc hien CTMTQGGDDT thdi gian qua da dat duuc nhieu tuu quan trong, song thuc te cung nhieu han che quan ly kinh r phi (trong tat cd cac khau phan bo, sic dung va quyet toan kinh phi i), dac biet la r ? doi vdi nguon kinh phi tir ngan sach Nha nude danh cho chuung trinh Xuat phat tir vi tri, vai trd, tarn quan trong viec quan ly kinh phi NSNN danh cho CTMTQGGDDT, dam bao su dung tiet kiem, hieu qua nguon luc cua dat nude noi chung va tir thuc trang quan ly kinh phi cung nhu yeu cau thuc hien CTMTQGGDDT giai doan mdi La mot cong chuc dang cong tac tai co quan Kiem toan Nha nude dong tru sd tren dia ban tinh Thai Nguyen, Tac gia lua Chuang trinh muc tieu Quoc gia giao due, dao tao (Qua thuc tien tai tinh Thai Nguyen) ” lam Luan van Thac sy kinh te Muc dich nghien cuu cua De tai la he thong hoa nhtrng van de ly luan va thuc tien ve co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT; Danh gia thuc te to chuc thuc hien quan ly kinh phi Ngan sach Nha nude thuc hien CTMTQGGDDT d tinh Thai Nguyen de tir dua phuong hudng va giai phap hoan thien co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT tinh hinh mdi Doi tupng nghien cuu cua de tai la co che co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT qua thuc tien tai tinh Thai Nguyen giai doan 2006-2010 Ve phuong phap nghien cuu, tac gia su dung cac phuong phap: phuong phap vat bien chung, phuong phap phan tich he thong, nghien cuu, tong hop tai lieu, tu lieu lien quan; phuong phap chuyen gia e x r r r Ngoai phan md dau, ket luan, noi dung chinh cua Luan van duqc ket cau chuong: Chirong 1: Co1 sd ly luan va thuc tien hoan thien co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT Tac gia da trinh bay nhtrng van de chung ve kinh phi thuc hien CTMTQGGDDT, trinh bay khai niem CTMTQG, tap hop cac CTMTQG ■> dang duqc to chuc thuc hien tai Viet Nam, lam rd noi dung, muc tieu va vai trd cua CTMTQGGDDT va kinh phi thuc hien CTMTQGGDDT, cac dac diem cua kinh phi NSNN thuc hien CTMTQGGDDT Trong tarn cua chuong tap trung nghien cuu va trinh bay ve noi dung, nhan to anh hudng va sir can thiet hoan thien co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT Luan van da lam rd ve khai niem co che, co che quan ly kinh te tren co sd dua khai niem: Co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT la tong 89 mua/thue ben ngoai cai dat Che ke toan don vi hanh chinh sir nghiep hien sau nhieu lan bo sung, sua doi, can soat lai de ban hanh tap trung vao mot van ban mdi Can co quy dinh phan cap quan ly, tong hop cac chi tieu thong tin, bao cao theo cap chi tiet Trinh tu lap, gui, tham dinh, xet duyet, thong bao quyet toan nam can bao dam tap trung thong nhat cho cong tac quan ly tai chinh, tai san, hach toan ke toan, bao cao tai chinh cua don vi ke toan cac cap va noi dung lap, duyet, thong bao quyet toan nam ddi vdi nhung khoan von, tai san, nguon kinh phi duqc cap, thu nhan true tiep vao don vi cap dudi, khong qua don vi cap tren 3.2.2.4 Xay dung he thong dinh muc, tieu chuan day du va chuan muc, phu hop vdi xu hudng phat trien va dieu kien tirng dia phuong Trong thdi gian qua, he thong dinh muc kinh te-ky thuat, dinh muc, tieu chuan phan bo, su dung nguon kinh phi dau tu cho CTMTQG GD&DT nhieu noi dung thieu hoac edn nhieu bat cap, chua rd rang, qua trinh thuc hien edn phai van dung nhieu, nhu vay se kho khan cho cong tac quan ly va chu dong thuc hien nhiem vu tai tirng dia phuong, don vi; viec xay dung he thong dinh muc, tieu chuan day du va chuan muc, phu hop vdi xu hudng phat trien va dieu kien tirng dia phuong se cd y nghTa rat quan trong, la cong cu dac luc quan ly noi chung va quan ly kinh phi dau tu cho CTMTQG GDDT noi rieng Cac Bo, co quan quan ly nganh, linh vuc pham vi nhiem vu duqc giao tiep tuc soat cac dinh muc, tieu chuan de nghien cuu sua ddi, bo sung mot sd tieu chuan, dinh muc duqc giao quan ly lam can cu cho cac don vi su nghiep thuc hien ■> •> quyen tu chu va co sd de thuc hien quan ly, tra, kiem tra, kiem toan, danh gia ket qua hoat dong tai cac don vi Cac Bo, co quan Trung uong va dia phuong khan truong ban hanh quy dinh he thong cac tieu chi danh gia muc hoan va chat luong thuc hien nhiem vu duqc •> r r \ giao, de cd can cu danh gia doi vdi cac don vi su nghiep cac nam tiep theo; ddng thdi lam can cu de tirng don vi su nghiep xay dung he thong danh gia ket qua hoat dong thich hop la co sd cho viec tien den thuc hien quan ly kinh phi dau tu theo ket qua dau 90 3.2.3 Nhom giai phap ve to chuc thuc hien quan ly kinh phi ngan sach Nha nuac thuc hien chuong trinh muc tieu quoc gia giao due, dao tao Nhom giai phap het sue quan trong, neu to chuc thuc hien khong tot thi cac chu truong, dudng loi cua Dang, chinh sach Phap luat cua Nha nuuc va nguon lire cua xa hoi se khong the di vao cuoc song duuc hoac co nhung hieu qua khong cao, co phan anh sai lech cac muc tieu mong muon cua chuung trinh de Tac gia de xuat mot so giai phap sau: 3.2.3.1 Hoan thien to chuc bo may, hien dai hoa cong tac quan ly, nang cao nang luc quan ly kinh phi NSNN thuc hien chuung trinh muc tieu quoc gia giao due, dao tao To chuc bo may quan ly kinh phi NSNN thuc hien CTMTQGGDDT co the van la kiem nhiem song can duuc xay dung theo huung chuyen nghiep, hoan thien theo huung tinh, gon va hoat dong hieu qua Tai moi dun vi cung khong can dong bien che va khong can nhieu ngudi co chuyen mon theo tung nganh nghe phu hup vdi timg noi dung quan ly, chung ta khac phuc dieu bang each tang cudng su dung dich vu cong, dich vu tu van, cac dun vi tu van co chuyen mon phu hup va kinh nghiem chuyen mon sau se giup tiep can cac cong viec theo huung chuyen nghiep; cac cong viec khong can on dinh lau dai co the sir dung hup dong lao dong, r r r^, r \ r song nhat thiet tai moi dun vi can co can bo true tiep theo doi, quan ly co he thong va am hieu ve quan ly tai chinh dau tu cho CTMTQGGDDT Doi ngu cong chuc lam cong tac quan ly tai chinh la mot yeu to quan de thuc hien tot nhiem vu quan ly ngan sach Mot nhung nguyen nhan noi len cua viec trien khai thuc hien cac dir an cua CTMTQGGDDT lung tung va chua dat yeu cau la trinh can bo, cong chuc edn yeu kern ve chuyen mon va nghiep vu Cung vui sir chuyen doi cua nen kinh te, tir cu che ke hoach hoa tap trung sang nen kinh te thi trudng dinh huung xa hoi chu nghia thi cu che chinh sach thuc hien CTMTQGGDDT cung cd nhieu thay ddi, bd sung nhu Luat NSNN, he thong tai chinh ke toan (cac khau lap du toan, chap hanh dir toan, chap hanh va quyet toan r r r r r Ngan sach) la tat yeu Vui kha nang nam bat, thich ung han che cua mot bo 91 phan can bd tai chinh, nen su thay ddi gay khong it nhung kho khan Vi vay viec boi dudng nang cao trinh ve chinh tri va chuyen mon nghiep vu cho doi ngu mot each thudng xuyen la nhiem vu dat ddi vdi cac co quan dun vi de ho cd nhan thuc chinh tri vung vang, pham chat dao due va loi song lanh manh, chuyen mon nghiep vu tot la yeu to quyet dinh de nang cao chat luqng quan ly Viec su dung thao cac phuong tien, cdng cu quan ly de phuc vu cdng viec cung la yeu to quan trong nang cao chat luqng, hieu qua cdng viec, vay ngoai dao tao ve chuyen mon, nghiep vu cung can quan tam dao tao nang cao ky nang khai thac su dung cac phuong tien, cdng cu phuc vu quan ly Viec hien dai hoa cdng tac quan ly noi chung va quan ly kinh phi NSNN thuc hien CTMTQGGDDT cd y nghia het sue quan trong, dac biet giai doan khoa hoc ky thuat phat trien nhu vu bao hien Hien nay, Bo Tai chinh dang trien khai hien dai hoa cdng nghe quan ly quan ly tai chinh cdng, cd du an “He thdng thdng tin quan ly ngan sach va kho bac (goi tat la TABMIS)” la mot cau phan quan thuoc du an cai each quan ly tai chinh cdng duqc trien khai tu Bo Tai chinh, Kho bac Nha nude cac cap, co quan tai chinh cap tinh, huyen va mot sd don vi su dung ngan sach Day la du an nam khuon kho thuc hien chuong trinh cai each hanh chinh Nha nude giai doan 2001-2010 Muc tieu cua du an TABMIS nham day manh cai each quan ly tai chinh cdng thdng qua viec xay dung he thdng thdng tin quan ly tai chinh cd kha nang tich hop, ket noi va xu ly du lieu thdng nhat toan nganh Tai chinh tir Trung uong den dia phuong, cd kha nang ket noi vdi cac co quan lien quan nhu cac bo, nganh, HDND, UBND cac cap va hudng tdi ca cac don vi su dung NSNN; ddng thdi hien dai hoa cdng tac quan ly NSNN tir khau lap ke hoach, thuc hien ngan sach, bao cao ngan sach va tang cudng trach nhiem quan ly ngan sach TABMIS la mot he thdng thdng tin quan ly tich hop duqc thiet ke theo 92 bach, kha nang hoi nhap cua nen tai chinh cong Ben canh do, lai ich dem lai tu du an TABMIS giup nang cao nang luc quan ly tai chinh nha su rd rang cua thdng tin ghi va lap bao cao tai chinh chinh xac, kip thoi, tang tin cay qua trinh kiem soat quy NSNN, dam bao kha nang toan tai moi thoi diem va du bao luong tien, cho phep phan bo ngan sach chat che va hach toan so lieu ro rang Du an TABMIS di vao van hanh se giup kho bac Nha nude ke toan chinh xac cac but toan ve cac giao dich phat sinh, ho tra lap bao cao tai chinh thu, chi NSNN, bao cao quan tri theo nhieu tieu thuc: Cung cap thong tin nhanh, chinh xac ve tinh hinh thuc hien NSNN d moi thoi diem Dam bao su dong bo ve du lieu thu - chi ngan sach giua Kho bac va cac ca quan tai chinh, thue, hai quan Giam thieu viec nhap trung lap thong tin dau vao cho cong tac toan giua KBNN va co quan tai chinh Doi vdi ca quan tai chinh cac cap co the true tiep khai thac bao cao thu chi ngan sach tu he thong Tang cudng tinh minh bach va hieu qua quan ly NSNN, quan ly duoc du toan d tat ca cac cap Ho tra viec phan bo du toan ngan sach, cap nhat du toan ngan sach, giai ngan cac khoan du tru ngan sach va lap du toan cho cac nam tiep theo Tuy nhien, kho khan dat ddi vdi cac dan vi trien khai thuc hien du an TABMIS la mot du an cai each, du an phan anh y tuong, su ddi mdi cung nhu thay doi each tu ap dung nhung quy chuan va thong le cua the gidi boi canh hien tai De chuan bi trien khai thuc hien du an, ngoai cong tac tap huan ve •> •> \ r r nhung thay doi quy trinh quan ly ngan sach, nhung thay doi ve che ke toan Nha nude cho can bo cong chuc lam nghiep vu quan ly NSNN he thong tai chinh va KBNN phai duoc dao tao va dao tao lai tu che chinh sach den su dung chuong trinh tin hoc co ban cung nhu ung dung cho TABMIS Co sd tang cong nghe thong tin phai duoc hoan chinh, phu hap va dam bao he thong dudng truyen ket noi thong qua kenh ADSL hoac DIAL-UP tdi dudng truyen mang trung tarn cua dan vi ap dung tdi dan vi su dung NSNN nhu thong nhat quy trinh phan bo du toan 93 chi thuang xuyen, quy trinh phan bo ngan sach tu Trung uong den dia phuang va cac nganh, du toan phan bo co quan tai chinh hach toan day du vao TABMIS Cong tac dieu hanh NSNN theo dung quy dinh cua che va theo dung thong le nhu thoi gian chinh ly quyet toan trudc day co the keo dai den thang 12 nam sau, chi den het 31-1 nam sau Thay ddi he thong tai khoan ke toan se cd he thong tai khoan thong nhat theo 12 doan ma, vdi 43 ky tu Nhu vay, tat ca cac tai khoan trudc day deu duqc cap tai khoan mdi tai KBNN Tai nhieu tinh, cd tinh Thai Nguyen chua trien khai duqc du an, nhieu nguyen nhan, de dap ung yeu cau quan ly kinh, can tich cue chuan bi cac dieu kien can thiet ve nhan luc, cac dieu kien ve ca sd vat chat va tdng hop, lam sach du lieu nham quyet tarn trien khai thuc hien cong du an TABMIS 3.2.3.2 Nang cao chat luqng lap, tham dinh, phe duyet du an phan chuong trinh muc tieu Qudc gia giao due dao tao Chat luqng cac du an se anh hudng quyet dinh den hieu qua su dung kinh phi cho chuong trinh, tinh muc tieu, tinh kinh te duqc tinh toan va the hien tu lap du an Trong thdi gian qua, viec lap, tham dinh, phe duyet du an phan CTMTQGGDDT chua duqc coi dung muc, qui trinh lap, tham dinh va phe duyet kinh phi thuc hien cac du an tuong tu nhu chi thudng xuyen tu NSNN; ddi vdi cac du an hoac hang muc cd tinh chat dau tu thi lap thiet ke, du toan nhu du an XDCB, nhung su dung kinh phi su nghiep nen van quan ly tuong tu nhu chi thudng xuyen Neu chat luqng du an khong dap ung yeu cau de hoac xay dung tren cac can cu khong chuan muc thi qua trinh thuc hien cd quan ly rat chat che cung khong dap ung duqc muc tieu de Du an CTMTQGGDDT phai duqc xay dung dua tren cac muc tieu, cac tieu chi r r dung dan, cd can cu khoa hoc va phu hqp vdi thuc te tai tung dia phuang, timg dan vi Trong du an phai the hien ro cac noi dung: Su can thiet phai dau tu, cac dieu kien thuan lqi va kho khan; Du kien quy mo dau tu; dia diem thuc hien; Phan tich, > * a r r lua chon ve cong nghe, thong sd ky thuat; cac dieu kien cung cap vat tu thiet bi, 94 nguyen lieu, nang luomg, dich vu, tang ky thuat; cac anh hudng cua du an ddi vdi kinh te-xa hoi, van hoa, mdi trudng ; xac dinh rd noi dung, hinh thuc dau tu, tong muc dau tu, then han thuc hien, phuong an huy dong von theo tien va hieu qua kinh te - xa hoi cua du an va phan ky dau tu (neu cd) Du an CTMTQGGDDT phai dugc co quan tu van cd chuyen mon lap, tham chi cd the to chuc thi tuyen, cho nhieu don vi tu van lap, dua nhieu phuong an de lua chon phuong an tdi uu Du an phai co quan cd du nang luc chuyen mon tham dinh trudc phe duyet, dam bao cac du an thuc su la tap hop cac de xuat dung dan, lam co so cho thuc hien tot cac khau qua trinh thuc hien 3.2.3.3 Tang cudng phan cap quan ly kinh phi Cung vdi phan cap ve quan ly nha nude giao due va dao tao, co che phan cap kinh phi ngan sach cho CTMTQGGDDT cd vi tri rat quan trong, the hien mdi r \ r r y quan he phan cap, phan quyen, phoi hop hoat dong giua cac cap chinh quyen viec quan ly, dieu hanh chi ngan sach Yeu cau ddi vdi co che phan cap ngan sach la Ngan sach Trung uong phai gi€r vai trd chu dao tap trung cac ngudn thu cd tinh chat quoc gia va giai quyet cac nhu cau chi tieu cd tinh chat diem tren pham vi ca nude Ngan sach dia phuong phai dugc phan cap mot sd nhiem vu chi nhat dinh Mdi quan he giua ngan sach TW va ngan sach dia phuong phai dugc giai quyet hai hoa thdng qua co che dieu tiet va trg cap ngan sach giua TW va dia phuong Viec dia phuong quan ly ngan sach cd the giup huy dong va phan bd ngudn luc hieu qua hon va lam cho cung cap dich vu phu hgp hon, dap ung tot hon nhu cau va mong muon cua ngudi dan dia phuong vdi hieu qua cao hon phu hgp vdi dieu kien va tinh hinh cu the tai dia phuong Viec phan cap quan ly kinh phi CTMTQG GDDT thuc hien theo hudng tang quyen tu chu cho co sd, tang quyen tu chu cho cac phong giao due cac huyen, cac trudng thdng trung hgc va cac trudng day nghe thuc hien nhiem vu chu dau tu du an thuoc CTMTQG GDDT se cd y nghTa rat ldn to chuc thuc hien cac muc tieu, nhiem vu thuoc CTMTQG GDDT, vdi mang ludi co sd (cac trudng hgc) rat ldn dugc chu dong thuc hien cac cdng viec tu khau lap du an den thuc hien toan, quyet toan du an va ddng thdi cung la ddi 95 tuong quan ly su dung sau se giai quyet duoc tinh trang qua tai tai cac tuydn tren, han che viec cham tien va sai sot td chuc thuc hien nhiem vu nhu giai doan vua qua, dong thoi qua viec phan cap cho co so se tang cudng nang luc noi chung va nang luc ve quan ly tai chinh cho co so 3.2.3.4 Tich cue tuyen truyen nang cao nhan thuc va trach nhiem cua moi to chuc va ca nhan to chuc va giam sat thuc hien Phuong phap thuc hien tuyen truyen nang cao nhan thuc cho moi to chuc, ca nhan co lien quan co quan diem, each nhin nhan dung dan ve y nghia, trach nhiem tham gia quan ly CTMTQG GD&DT khong phai la mdi song luon la can thiet Tu tu tuong, nhan thuc dung dan se chi phoi va la yeu to tich cue de to chuc tot cac hoat dong Do vay, trudc, va sau qua trinh thuc hien CTMTQG GD&DT can het sue quan tarn lam tot cong tac tuyen truyen Can su dung tot cac phuong tien thong tin dai chung de tao dieu kien cho toan xa hoi co dieu kien tham gia giam sat, ddng gop cho thuc hien cac chuong trinh, du an de cd the dieu chinh kip thdi dap ung theo yeu cau quan ly Cung vdi cac co che, giai phap khac, che chinh sach dai ngo thoa dang ddi vdi can bo cd y nghia rat thiet thuc phai duoc quan tarn, dac biet la dieu kien hien Vdi trach nhiem rat ldn td chuc quan ly nguon kinh dau tu cho chuong trinh, neu khong cd che chinh sach dai ngo thoa dang ddi vdi can bo la nhiem vu se kho cd the tim duoc nguoi cd du nang luc, pham chat de dam duong nhiem vu (nhat la tai cac dia phuong mien nui, vung kho khan ), hoac cd ngo hop ly thi viec thuc hien tot cong tac thi dua khen thudng bieu duong kip thdi nhung noi lam tot va xu ly ky luat nghiem minh, va phe phan kip thdi nhung viec thuc hien chua tot, neu cao trach nhiem ddi vdi nhung nguoi dung dau co quan, don vi cong tac quan ly, su dung ngan sach, tai san cong Ho phai chiu trach nhiem trudc phap luat ve nhung khoan chi sai che do, that thoat lang phi d don vi duoc giao phu trach cung cd y nghia rat quan 96 3.2.4 Nhom giaiphap tang cudmg Thanh tra, kiem tra, kiem toan viec quan ly, sic dung kinh phi ngan sach Nha nude thuc hien chuorng trinh muc tieu qudc giao due, dao tao Cong tac kiem tra, giam sat trudc va sau qua trinh thuc hien la noi dung quan trong cong tac quan ly noi chung cua cac cap, cac nganh va cac co quan quan ly Co the noi khong co kiem tra cung tuc la khong co quan ly Cong tac kiem tra, giam sat tai chinh nham muc dich thuc hien tot edng tac theo doi nguon kinh phi nha nude co duqc su dung dung muc dich ma chuong trinh de hay khong Ngan chan kip thdi nhung bieu hien tieu cue, that thoat, lang phi nguon von duqc cap Thuc hien phoi hop chat che giua cac co quan tra, kiem toan, tang cudng cong tac kiem tra giam sat ddi vdi don vi su dung ngan sach; Trong to chuc thuc hien thdi gian qua cung da tru cong tac kiem tra, kiem soat song cong tac can duqc ddi mdi de co phuong phap tiep can va each nhin toan dien hon; Trong kiem toan CTMTQGGDDT trudc day thudng chi xem xet ky ve bao cao tai chinh,trong thdi gian tdi can tru noi dung kiem toan tuan thu va kiem toan hoat dong, qua kiem toan hoat dong xem xet ky tinh hinh thuc hien muc tieu, nhiem vu, viec quan ly va su dung cac nguon luc va to chuc hoat dong cua don vi, qua kiem tra, danh gia tinh kinh te, hieu luc, hieu qua quan ly ngan sach, tien va tai san nha nude thuc hien CTMTQG GD&DT 3.3 Mot so kien nghi De thuc hien tot viec hoan thien co che quan ly kinh phi tu NSNN dau tu cho CTMTQGGDDT, Tac gia co mot sd y kien de nghi nhu sau: 3.3.1 Kien nghi vdi Quoc hoi De nghi vdi Qudc hoi nghien cuu hoan thien he thong Phap luat co lien quan den quan ly NSNN noi chung va quan ly kinh phi NSNN thuc hien CTMTQGGDDT noi rieng, dam day du, dong bo giua cac van ban Luat (Luat NSNN, Luat dau tu, Luat Xay dung, Luat dat dai, Luat dau thau ); dong thdi tang cudng hoat dong kiem tra, giam sat thuc hien quan ly kinh phi NSNN thuc hien 97 CTMTQGGDDT; chi dao co quan Kiem toan Nha nude (co quan true thuoc Quoc Hoi) tang cudng va ddi mdi hoat dong kiem toan, ngoai viec kiem toan bao cao tai chinh, chu kiem toan hoat dong, danh gia chinh xac ket qua, hieu qua, hieu luc thuc hien cac muc tieu cua CTMTQGGDDT, lam rd trach nhiem cua timg to chuc, ca nhan quan ly kinh phi NSNN thuc hien CTMTQGGDDT, ddng thdi qua cd nghien cuu xem xet dieu chinh cac van ban Luat, quyet dinh cac muc tieu va qui mo cua chuong trinh cho phu hop vdi dieu kien thuc te tirng giai doan 3.3.2 Kien nghi voi Chinh phu De nghi Chinh phu tiep tuc cho thuc hien CTMTQGGDDT song can dua cac muc tieu thuc su can thiet va phii hop tirng dia phuong, tap trung vao cac muc tieu mang tinh tam, mang tinh dot pha, md hudng cho cac hoat dong khac theo yeu cau cua chuong trinh Khong nen dau tu qua dan trai nhu giai doan vira qua, de nhieu noi dung chi mang tinh chat nhu chi thudng xuyen, hoac chi dau tu XDCB, nhtrng noi dung chi nen bd tri vao ke hoach chi NSNN (chi thudng xuyen hoac chi dau tu XDCB) hang nam Xem xet tiep tuc tang cudng von dau tu cho CTMTQGGDDT song can cd co r yr r y y che de da dang hoa cac ngudn von, huy dong tdi da moi ngudn luc xa hoi; ngudn von NSNN van ddng vai trd quan song chi dau tu vao nhung linh vuc can thiet ma tu nhan khong cd dieu kien dau tu hoac khong muon dau tu Xem xet tap trung vao cac noi dung nhu: Hd tro cap mam non tuoi, xoa mil chu va chong tai mu chu, tri ket qua cap giao due tieu hoc, thuc hien cap giao due trung hoc co sd dung tuoi va hd tro cap giao due trung hoc; Tang cudng day va hoc ngoai ngu he thdng giao due quoc dan; Hd tro giao due mien nui, vung dan toe thieu sd va vung kho khan; hd tro co sd vat chat trudng chuyen, trudng su pham; Nang cao nang luc can bo quan ly va giam sat, danh gia thuc hien Chuong trinh r r r Nghien cuu trinh Quoc hoi hoan thien he thdng Luat Phap cd lien quan den quan ly kinh phi dau tu tir NSNN nhu Luat NSNN, Luat Xay dung, Luat Giap due va dao tao 98 Chi dao day manh cai each tai chinh cong, cai each thu tuc hanh chinh theo huong hien dai, thuan tien cho to chuc thuc hien, nang cao chat luong va rut ngan thoi gian giai quyet lap, tham dinh phe duyet quyet toan von tir NSNN, thuc hien cong khai minh bach cac thu tuc hanh chinh 3.3.3 Kien nghi voi cac Bo, Nganh, dia ph trang De nghi Bo Tai chinh, Bo giao due va dao tao chu tri cung cac co quan co lien quan nghien cuu hoan thien co che quan ly kinh phi dau tu tir NSNN cho CTMTQGGD&DT theo huong cac noi dung da neu tren De nghi cac Bo, nganh, cac dia phuong quan tarn dao tao, nang cao trinh cho doi ngu can bo lam cong tac quan ly tai chinh co lien quan den quan ly kinh phi ddu tu cho CTMTQGGDDT De nghi cac Bo, nganh, cac dja phuong to chuc thuc hien nghiem tuc cac qui dinh to chuc thuc hien CTMTQGGDDT, tang cudng va nang cao chat lupng kiem tra, kiem soat, kiem toan, phat hien va ngan chan kip thdi cac han che, sai sot to chuc thuc hien 99 KET LUAN • Trien khai thuc hien CTMTQGGDDT thoi gian qua da dat duoc nhieu tuu quan trong, song thuc te cung nhieu han che quan ly kinh phi (trong tat cd cac khau phan bo, sir dung va quyet toan kinh phi ), dac biet la doi vdi nguon kinh phi tu NSNN danh cho chuong trinh Xuat phat tu vi tri, vai trd, tam quan trong viec quan ly kinh phi danh cho CTMTQGGDDT, dam bao su dung tiet kiem, hieu qua nguon luc cua dat nude noi chung va tir thuc trang quan ly kinh phi cung nhu yeu cau thuc hien CTMTGD&DT giai doan mdi, viec nghien cuu Hoan thien co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT la het sue can thiet Luan van “Hoan thien co che quan ly kinh phi Ngan sach Nha nude thuc hien Chuong trinh muc tieu Qudc gia giao due dao tao (qua thuc tien tai tinh Thai Nguyen)” da tap trung nghien cuu cac noi dung: He thong hoa nhung van de ly luan va thuc tien ve co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT; Danh gia thuc te to chuc thuc hien quan ly kinh phi NSNN thuc hien CTMTQGGDDT d tinh Thai Nguyen de tir dua phuong hudng va giai phap hoan thien co che quan ly kinh phi NSNN thuc hien CTMTQGGDDT tinh hinh mdi (nhu hoan thien he thong Luat phap, chinh sach ve quan ly kinh phi NSNN thuc hien CTMTQGGDDT; hoan thien qui trinh quan ly, nhom giai phap ve to chuc thuc hien, tang cudng cong tac Thanh tra, kiem tra, kiem toan viec quan ly kinh phi NSNN thuc hien CTMTQGGDDT ) La mot hoc vien, thdi gian va kien thuc nhieu han che, nghien cuu cua khdng tranh khoi thieu sot Tac gia rat mong nhan dupe sir gop y, chi dan tu cac thay co giao va toan the cac ban quan tam den noi dung nghien cuu de de tai dupe hoan thien hon Cudi cung, Tac gia xin chan cam on cac thay co giao da tan tinh giup toi hoan Luan van 100 TAI LIEU THAM KHAO Bo Tai chinh (2001), Tai chinh cdng, Nxb Tai chinh, Ha Noi Bo Tai chinh, Quyet dinh so: 56/2008/QD-BTC, Quy trinh tham tra quyet r r toan du an hoan ddi vdi cac du an su dung von NSNN, Ha Noi Bo Tai chinh, Thdng tu s6: 33/2007/TT -BTC, 98/2009/TT-BTC, hucmg ddn r r quyet toan du an hoan cac du an thuoc nguon von NSNN, Ha Noi Bo Xay dung (2005), Luat xay dung va cac van ban hudng ddn thi hanh, NXB xay dung, Ha Noi Bo Xay dung (2006), Luat dau thau, Luat xay dung va cac van ban hudng ddn thi hanh, NXB xay dung, Ha Noi Bo Xay dung, Thong tu so: 27/2009/TT-BXD, hudng ddn thi hanh mot r r \ sd noi dung ve quan ly chat luang cdng trinh xay dung, Ha Noi Cam nang nghiep vu (2007), Hudng ddn cdng tac quan ly dau tu, xay dung, dau thau va nhung quy dinh mdi nhat ve chi phi quan ly du an, chi phi xay dung cdng trinh va quyet toan von dau tu, NXB Lao dong xa hoi, Ha Noi Chinh phu, Nghi dinh so: 113/2009/ND -CP, Giam sat danh gid dau tu, Ha Noi Chinh phu, Nghi dinh so: 209/2004/ND -CP, 49/2008/ND-CP, Quan ly r chat luang cdng trinh xay dung, Ha Noi 10 HDND tinh Thai Nguyen (2009), Nghi quyet so: 20/NQ-HDND, Nguyen r r r \ tac phan bd ke hoach von dau tu xay dung ca ban nam 2010 tinh Thdi Nguyen, Thai Nguyen 11 HDND tinh Thai Nguyen (2009), Nghi quyet so: 26/NQ-HDND, Thdng x oz \ r qua chinh sach boi thudng, hd tra, tdi dinh cu nha nude thu hoi dat tren dia ban tinh Thdi Nguyen, Thai Nguyen 12 Nguyen Ngoc Dung (Bien soan) (2006), Tim hieu Luat dau thau, Nha XB Chinh tri Quoc gia, Ha Noi 101 13 Nguyen Trung Dung (1993), Tinh toan va danh gid du an dau tu \ r nen kinh te thi trudng, NXB Khoa hoc ky thuat, Ha Noi 14 Nguyen Van Dang (2005), Quan ly du an xay dung, Nha XB tong hop Dong Nai, Ddng Nai A 15 Le Hudng (2008), Quan ly hieu qua dau tu tit Ngan sach Bao dien tu, Thdi bao kinh te Viet Nam 16 Lien Bo Tai chinh-Bo giao due va dao tao (2008), Thong tu lien tich so 125/2008/TTLT-BTC-BGD&DT hudng dan quan ly va su dung kinh phi thuc hien chuong trinh muc tieu quoc gia giao duc-Dao tao den nam 2010 18 Lien Bo Tai chinh-Bo giao due va dao tao (2008), Thong tu lien tich so 90/2008/TTLT-BTC-BLDTBXH hudng dan quan ly va su dung kinh phi r a tang cudng nang luc day nghe thuoc chuong trinh muc tieu quoc gia giao duc-Dao tao den nam 2010 17 Pham Thanh Son, (2007), Ddi mdi co che quan ly von dau tu XDCB tit NSNN dia phuong (Ly vi du d tinh Thdi Nguyen) Luan van thac sy kinh te, trudng Dai hoc Kinh te Quoc dan, Ha Noi 18 Pham Thi Thu Hang (2009), Quan ly nha nude cac du an dau tu XDCB r _ tren dia ban huyen Soc Son Luan van thac sy kinh te, trudng Dai hoc Kinh te Quoc dan, Ha Noi 19 PGS.TS Nguyen Huu Tai (chu bien), Giao trinh Ly thuyet tai chinh - tien te, Dai hoc Kinh te quoc dan Ha Noi, NXB thong ke - 2006 20 PTS Nguyen Ngoc Hung (chu bien), Giao trinh ly thuyet tai chinh- tien te, Dai hoc Kinh td TP Hd Chi Minh, NXB Thdng ke - 1998 21 TS Le Hung Son, Hinh thuc quan ly du an qua cac thdi ky Tap chi Nghien cuu Tai chinh- Ke toan (Hoc vien Tai chinh), Sd 2/2006 r > A 22 PGS.TS Le Hung Son, Vdi y kien ve chi phi quan ly du an dau tu xay r dung Tap chi Quan ly Ngan quy Quoc gia (Kho bac Nha nude Viet Nam), Sd 7/2008 102 23 Quoc hoi nuac Cong hoa xa hoi chu nghia Viet Nam (2002), Luat Ngan r sack Nha nuac so; r 24 Qudc hoi nude Cong hoa xa hoi chu nghia Viet Nam (2005), Luat Luat giao due nam 2005 25 Qudc hoi nude Cong hoa xa hoi chu nghia Viet Nam (2008), Luat sua ddi Luat xay dung va Luat dau thau, Ha Noi 26 Quyet dinh sd 201/2001/QD-TTg phe duyet “Chien luac phat trien Giao due 2001-2010” 27 Quyet dinh sd 07/2008/QD-TTg 10 thang 01 nam 2008 cua Thu tudng Chinh phu ve viec phe duyet Chuang trinh muc tieu qudc gia giao due va dao tao den nam 2010; 28 Sd Ke hoach va Dau tu tinh Thai Nguyen, Quy hoach phat trien KT - XH r tinh Thdi Nguyen den nam 2020 29 Tham luan cua lanh dao Thai Nguyen (2010), Hoi nghi sinh hoat cum cac thi loai I, loai II khu vuc phia Bac, Thanh Hoa, thang 3/2010 30 ThS Tu Quang Phuong (2007), Giao trinh kinh te dau tu, NXB Dai hoc Kinh te Qudc dan, Ha Noi 31 TS Bui The Hien (2008), Phap luat dau tu xay dung co ban a nuac taThuc trang va giaiphap, Tap chi nghien cuu phap luat sd 10/2008 32 Thu tudng Chinh phu, Chi thi sd: 08/2004/CT-TTg, trien khai thi hanh Luat Xay dung 33 Tinh uy Thai Nguyen (2010), Van kien Dai hoi Dang bo tinh Thdi X Nguyen lan thu XIII 34 Tdng hoi xay dung Viet Nam (2006), Cong bd danh sach “den” nhung r du an lang phi dat dai 35 UBND tinh Thai Nguyen (2006), Ke hoach phat trien kinh te xa hoi tinh Thdi Nguyen nam 2006-2010 103 36 UBND tinh Thai Nguyen (2007), Quyet dinh so: 2368/2007/QD-UB, Quy r dinh ve cong tac quan ly die an dau tu va xay dung su dung von Nha nuac a > tren dia ban tinh Thdi Nguyen 37 UBND tinh Thai Nguyen (2010), Ke hoach phat trien kinh te xa hoi tinh Thdi Nguyen nam 2011-2015 38 UBND tinh Thai Nguyen (2010), Bao cao danh tinh hinh trien khai thuc hien cac chuong trinh, de an, cong trinh diem tren dia ban tinh giai doan 2006-2010 39 UBND tinh Thai Nguyen (2010), Bao cao tong hop du an quy hoach tong •> •> r the phat trien kinh te xa hoi tinh Thdi Nguyen 2010 40 Website Bo Tai chinh http://www.mof.gov.vn 41 Website Bo Giao due va Dao tao http://www.moet.gov.vn r y 42 Website cua Bo Ke hoach va Dau tu, http://www.mpi.gov.vn 43 Website cua Bo xay dung , http://www.xaydung.gov.vn 44 Website Chinh phu http://www.chinhphu.vn