Hoàn thiện cơ chế quản lý vốn đầu tư xây dựng cơ bản của ngân sách địa phương ( lấy ví dụ ở tỉnh nghệ an)

BO GIAO DUC VA DAO TAO TRUONG DAI HOC KINH TE QUOC DAN Tran Van Son DAI HOC K.TQD TRUNGTAM THONG TIN THU VIEN ■ HOAX T1IIEX CO CHE QIJAX LY VOX DAV TV XAY DVXG CO BAX CCA XGAX SACH DIA PHVOXG (LAY VI DU TINH NGHE AN) Chuyen nganh Kinh te chinh tri LU AN VAN THAC SY KINH TE Ngirdi hiromg dan khoa hoc: PGS.TS Vu Van Han DAI HOC KTQD I JRUNG TAIL J THONG TINTHl/ylllffi HA NOI - 2006 2223 MUC LUC Trang Danh muc chur viet tat Danh muc bang , bieu, so Tom tat luan van PHAN Md DAU Chirong 1: CO SO LY LUAN VA THUC TlfiN VE HOAN THIEN CO CHE QUAN LY VDT XDCB CUA NSDP 1.1 VDT XDCB CUA NSDP VA CO CHE QUAN LY VON .5 1.1.1 V6'n dau tu XDCB cua NSDP 1.1.1.1 Khai ni6m 1.1.1.2 So hilu va str dung von .7 1.1.1.3 Ngudn vO'n dau tir XDCB cua NSDP 1.1.1.4 Phan loai von 12 1.1.1.5 Vai tro VDT XDCB cua NSDP 14 1.1.2 Co che quan ly VDT XDCB cua NSNN 16 1.1.2.1 Khai niem 16 1.1.2.2 Nhirng yeu to hinh co che quan ly von 17 1.1.2.3 Hinh thurc thuc hi6n co chc quan ly von 18 1.2 SU CAN THIET VA NHUNG TIEN DE HOAN THIEN CO CHE QUAN LY VON 26 1.2.1 Su can thiet phai hoan thien co che quan ly von 26 1.2.2 Nhung dieu kien tien de hoan thien co che quan ly von 28 1.3 KINH NGHIEM QUAN LY VON DAU TU XDCB CUA NSNN 30 1.3.1 M6t so kinh nghiem quan ly cua Thanh Da Nang 30 1.3.2 Mot so kinh nghiem cua Trung quoc quan ly dau tu .32 1.3.3 Nhirng bai hoc kinh nghiSm rut tir tham khao quan ly 34 Ch iron g 2: THUC TRANG CO CHE QUAN LY VON DAU TU XDCB CUA NSDP QUA THUC HIEN TINH NGHE AN 2.1 QUA TRINH DOI Mdl CO CHE QUAN LY VDT XDCB CUA NSNN GAN V6l RA DOl VA HOAN THIEN CUA LU AT NSNN 35 2.1.1 Qua trinh hoan thien va ddi moi cac quy pham phap luat cua TW lidn quan true tiep den quan ly von 35 2.1.1.1 Cac quy pham phap luat vd quan ly NSNN 35 2.1.1.2 Cac quy pham phap luat vd quan ly dau tu va xay dung 39 2.1.1.3 Cac quy pham phap luat vd dau thau 47 2.1.2 Tinh hinh thuc hidn quan ly VDT XDCB cua NSNN Nghe An 52 2.1.2.1 He thdng quy dinh phan edng phan cap quan ly va quan ly dieu hanh NSNN t£r nam 1997 den 52 2.1.2.2 He thdng quy dinh vd quan ly dau tu & xay dung va dau thau XDCB tren dia ban tinh Nghe An 54 2.1.2.3 He thdng dinh mdc dun gia quan ly VDT XDCB cua NSNN d NAn 58 2.2 NHUNG THANH TU1J VA HAN CHE TRONG QUAN LY VDT XDCB CUA NSDP 59 2.2.1 Nhung tuu quan ly VDT XDCB cua NSDP 59 2.2.2 Nhung han chd quan ly VDT XDCB cua NSDP 62 Chuang 3: QUAN DIEM VA GIAI PHAP HOAN THIEN CO CHE QUAN Lt VDT XDCB CUA NSDP 3.1 QUAN DIEM DINH HUONG HOAN THIEN CO CHE 75 3.1.1 Hoan thien co chd quan ly de nham nang cao hieu qua KT-XH cua von 75 3.1.2 Co chd quan ly vdn phai dap ting thuc hien muc tidu , chidn luqc phat trien kinh td, chuydn dich co ca'u kinh td theo hudng cong nghiep hoa 76 3.1.3 Co chd quan ly von phai nang cao duqc nang luc quan ly vi mo cua bo may Nha nude 77 3.1.4 Co chd quan ly vdn phai co su phdi hop ddng bd giua cac chu thd theo nguyen tac quan ly : tu chu, edng bang va minh bach 78 3.1.5 Lam lanh manh hoa cac quan hd kinh td da'u thdu 79 3.1.6 Co chd giam sat cong ddng phai don gian, hidu qua va dam bao quyen giam sat thuc su la cua nhan dan 79 3.1.7 Co chd bao hanh cong trinh phai rang budc duqc trach nhidm kinh td ddi vdi chat luqng thi edng cua Nha thau 80 3.2 CAC GIAI PHAP HOAN THIEN CO CHE QUAN LY VDT XDCB CUA NSDP 81 3.2.1 Nhom giai phap hoan thidn cac quy pham phap luat cua TW lien quan true tid'p dd'n quan ly vd'n dau tu XDCB cua NSNN 81 3.2.1.1 Tap trung khau phe duyet thid't ke' co sd cua cac du an dau tu d cac dd thi vd mdt dau moi quan ly thong nhat 81 3.2.1.2 Xac Up cor che phong ngda cac nguy co lang phi, kern hieu qua, that thoat VDT XDCB cua NSNN thong qua xay dung che tai trach nhiem kinh te, luc nha thau va hinh thi trudrng thong tin dau thau 87 3.2.1.4 Hoan thien he thong dinh mile XDCB bang vide cap nhat su phat trien cua nen kinh te va ling dung tid'n bo khoa hoc edng nghe 89 3.2.1.5 Xac lap co chd' giam sat thuc te tai hien trudtag ve ket qua khao sat va thi cong thuc te de lam can cd cho vide lap du toan va quyd't toan chi phi ra, pha bom, 90 3.2.1.6 Xoa bo co che' khep km quan ly dau tu xay dung b cac doanh nghiep Nha nude bang vide sir dung cac co quan chdc nang nha nude tham dinh du an dau tu cd su dung vd'n cua Nha nude 91 3.2.1.7 Pho thdng va edng khai hoa co chd' giam sat cong dong 92 3.2.1.8 Dieu chinh thdi gian bao hanh cong trinh cho phu hop tmh chat cua tirng loai edng trinh, thuc hien co chd' bao lanh qua hd thong ngan hang thuong mai 93 3.2.1.9 Thay vide xac dinh chi phi lap du an va thiet ke' cong trinh theo ty Id tren gia tri du toan cong trinh bang don gia theo don vi xay dung 94 3.2.2 Nhom giai phap nang cao nang luc to chdc thuc hien cua tinh Nghe An ve quan ly VDT XDCB cua NSNN 95 KET LUAN 103 DANH MUC TAI LIEU THAM KHAO 106 DANH MUC CHC VIET TAT STT Ky hieu viet tat ANQP 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 BQL DADT CNXH CP CDT CQDT DADT DP GDP HDND KT —XH KT —CT KTNN KBNN LLSX NSDP NSNN QLDA QHSX TW TVDA TVGS NTTK NTKS NTXL UBND VDT VHTT XDCB Chur day du An ninh quoc phong Ban quan ly Du an dau tu Chu nghia xa hoi Chmh phu Chu dfiu tu Chu quan dau tu Du an dau tu Dia phuong Tong san ph^m quoc noi Hoi dong nhan dan Kinh te — Xa hdi Kinh te — Chrnh tri Kiem toan Nha nude Kho bac Nha nude Luc luomg san xuat Ngan sach Dia phuong Ngan sach Nha Nude Quan ly du an Quan he san xuftl Trung Ucmg Tu van du an Tu van giam sat Nha thau thiet ke Nha thau khao sat Nha thau xAy lap Uy ban nhan dan Von dau tu Van hoa thong tin Xay dung co’ ban DANH MUC BANG BIEU VA S0 DO Ten bang bieu va so So 1.1 Mo hinh hoa he thdng van ban phap luat va van ban phap quy Trang 21 li£n quan co che quan ly vdn dau tu xay dung co ban cua ngan sach Nha nude So 1.2 Mo hinh hoa he thdng quan ly bo may nha nude va phan cong 23 chu dau tu quan ly vdn dau tu XDCB cua NSNN giua cac cap va to chuc cua Nha nude So 1.3 Md hmh hoa quan ly, van hanh quan ly ddi vdi timg du an dau 24 tu XDCB cua NSNN Bieu 2.1 Tinh hinh tham dinh quyet toan vdn DTXDCB d tinh Nghe 65 An tCr nam 2000 den nam 2005 Bieu 2.2 Bang khao sat dinh muc don gia cong tac ba (ba ba lan) vao 68 cac ket cau cua cong trinh So 3.1 Md hinh hoa quan ly theo giai phap lap ban quan ly du an chuy6n nganh thudc cap tinh va huyen 99 BO GIAO DUC VA DAO TAO TRUING DAI HOC KINH TE QUOC DAN Tran Van Son hoan thien co che qi an ly von dal tC XAY DI PHCONG • NG CO BAN CEA NG AN SACH DIA • (LAY VI DU TiNH NGHE AN) Chuyen nganh Kinh te chinh tri TOM TAT LUAN VAN THAC SY • • HA NOI = 2006 PHAN M(’) HAU Tinh cap thiet cua de tai Co che quan ly Nha nude hoach dinh, duqc bo may quan ly cua minh soan thao va quy che hoa theo quy trinh ban hanh cac van ban quy pham phap luat, sau duqc chinh bo may su dung de tac dOng vao doi tuqng quan ly va duqc hoan thien dan qua thuc ti6n quan ly Mat khac, hieu qua cua VDT duqc quyet dinh bdi co che quan ly vOn Do do, co che quan ly ludn ludn la van de thdi su theo qua trinh phat trien cua nen kinh te' Trong qua trinh thuc hien dudng lOi doi mdi cua Dang va Nha nudc, VDT XDCB cua NSNN d Nghe An khdng nghng tang len, tao tien de vung chac cho phat trien KT-XH cua tinh Cung vdi tuu la nhUng han che': manh mun, dan trai kem hieu qua va that thoat dau tu XDCB dang la van de thdi su chung cua ca nudc Nghe An la mot tinh co nen kinh te vdi xua't phat diem tha'p nen viec su dung tiet kiem va hieu qua VDT cua NSNN la yeu cau mang tinh cap thiet Ve ye'u kem dau tu va sd dung NSNN, Dai hoi Dang toan quOc lan thh X nhan dinh:" Dau tu cua Nha nuac dan trai, hieu qua chua cao, that thoat nhieu Lang phi chi tieu NSNN nghiem trong” De khac phuc nhUng ye'u kem tren gan vdi tang cudng chong tham nhung, Nghi quyet Dai hoi neu ro: " Phai xoa ho ca che "xin cho", neu co che thi se phat sinh tieu cuc Dong thdi phai cai cach thu tuc hanh chinh, phan cap quan ly hap ly Trong linh vu'c XDCB phai chan chinh tu: khau du toan, thiet ke den thi cong" Th nhung co sd tren, viec hoan thien co che' quan ly VDT XDCB cua NSNN la yeu cau het shc cdn thiet cho Nghe An noi rieng va ca nudc noi chung Tinh hinh nghien ciiu de tai Da co mot sO cong trinh nghien chu khoa hoc ve co che quan ly ddu tu th nguon vOn NSNN; nghien chu ve nang cao hieu qua su dung VDT XDCB cua NSNN d tinh Nghe An Tuy nhien, cac cong trinh khoa hoc tren deu nghien chu viec quan ly ngudn VDT cua Nha nudc theo goc tai chinh Do do, chua co cong trinh nao nghien chu ve co che quan ly VDT XDCB cua NSNN dudi giac tong the cua KT-CT- nghien chu co che tac dong qua lai giua cac chu the tham gia vdn hanh vdn, nghien cun co chd tac dong ddi vdi tdt ca cac cdng doan co ydu td chi phi, su dung vdn Vdn dd “Hoan thien co chd quan ly VDT XDCB cua NSDP ( lay vi du d Nghe An)” duqc tidp can dudi giac cua KTCT lam phong phu them tinh hinh nghien cdu khoa hoc vd co chd quan ly d linh vuc Doi tuqng va pham vi nghien cdu Doi tuong nghien chu: Nghidn cdu nhung mdi quan he giua cac chu thd linh vuc quan ly VDT XDCB cua NSNN, lam ro nhung mdi lien he, nhung co chd tac dong cua cac dinh chd vd NSNN, dau tu, xay dung va dau thau li6n quan truc tidp den co chd quan ly vdn Pham vi nghien chu: Co chd quan ly VDT XDCB cua NSNN va trien khai thuc thi d Nghe An td thdi didm luat NSNN ddi cho ddn Muc dich, nhiem vu nghien cuu - Lam ro co chd quan ly VDT XDCB cua NSNN, nhung mdi lien he, cac chu thd, cac bo phan, nhung phuong phap, cdng cu tac dOng cua chu thd - Phan tich thuc trang co chd quan ly vdn dau tu XDCB cua NSDP va trien khai thuc thi cua tinh Nghe An td thdi diem ddi cua Luat NSNN de thay thd didu le quan ly NSNN cho ddn - Dd xudt cac quan diem va giai phap de tiep tuc hoan thien co chd quan ly vdn cho Nghe An noi rieng va ca nudc noi chung Phuong phap nghien cuu Dd tai thuOc linh vuc KT-XH, duqc tidp can dudi giac KT-CT, do, nghidn cdu phai van dung cac phuong phap: vat bien chung; vat lich su; tidp can he thdng; thdng ke , phan tich , so sanh, quy nap va didn dich Nhung dong gop cua Iuan van - He thdng hoa ly luan vd VDT XDCB cua NSDP va co chd quan ly vdn, ddng thdi, lam ro vai trd, su can thidt va nhung didu kien tidn dd hoan thien co chd; - Phan tich, danh gia thuc trang co chd quan ly VDT XDCB cua NSDP va to chuc thuc hien d Nghe An giai doan 1996 ddn nay; - Luan van da dd duqc he thdng cac quan diem va giai phap nham tidp tuc hoan thien co chd quan ly VDT XDCB cua NSDP ii Ket cau luan van Ngoai ph^n md dau, ket luan va danh muc tai lieu tham khao, luan van dupe ket cS'u gom ba chtfong: Chuang 1: Cor so ly luan va thuc tidn ve hoan thien co che quan ly VDT XDCB cua NSDP Chuang 2: Thuc trang co che' quan ly VDT XDCB cua NSDP qua thuc hi6n d Nghe An Chuong 3: Quan di^m va cac giai phap hoan thien co che quan ly VDT XDCB cua NSDP PHAN NOI DUNG Chuang 1: CO Sd LY LUAN VA THUC TlfiN VE HOAN THIEN CO CHE QUAN Lt VON DAU TUXDCB CUA NSDP 1.1 VON DAU TUXDCB CUA NSDP VA CO CHE QUAN LY VON 1.1.1 VDT XDCB cua NSDP 1.1.1.1 Khai niem Tran co so tiep can cac khai niem: dau tu; vd'n dau tu; VDT XDCB, VDT XDCB cua NSNN ta co the rut khai niem VDT XDCB cua NSDP nhu sau: VDT XDCB cua NSDP la mot phan von chi dau tut phat trien cua NSNN, duoc phan cap cho Nha nude Dia phuong de chi phi dau tuxay dung cct sd tang KT-XH va phat trien kinh temui nhon theo dia ban duoc phan cong, nham tri va kien tao co so vat chat cho on dinh chinh tri-xa hoi va phat trien ben vutng nen kinh te cua Dia phuong can doi chung cua cd nude 1.1.1.2 Sd huu va sd dung VDT XDCB cua NSDP - Sd huu VDT XDCB cua NSDP Theo hien phap cua nude Cdng hoa XHCN Viet Nam, NSNN la tai san qud'c gia thuoc quyen so huu cua toan dan Nha nude XHCN la to chuc dai dien quydn lpi hop phap cho toan the nhan dan lao dong VDT XDCB cua NSDP la mot phan vd'n cua NSNN dupe phan cap cho cac dia phuong, Nha nude thd'ng nhat quan ly thong qua cac quy pham phap luat va van hanh cua bd may Nha nude tir TW den dia phuong - Sd dung VDT XDCB cua NSDP iii ngudn ngan sach ton quy chua giai ngdn lam cho quy trinh ludn chuyen ngudn tai chinh cua ndn kinh te bi dinh trd gdy mat cdn ddi quy trinh tai san xudt De nang cao hidu qua vide su dung vdn cua Doanh nghidp, khac phuc mdt can ddi quy trinh tai san xudt cua xa hoi, can thiet phai thay thd co che giu lai tidn toan cho nha thdu cua Chu ddu tu bang chuyen qua bao lanh cua ngdn hang thuong mai vd bao hanh cdng trinh 3.2.1.9 Thay viec xac dinh chi phi lap du an vd thiet ke cdng trinh theo ty le gid tri du toan cdng trinh bdng dun gid theo dem vi luong xdy dung Theo quydt dinh 11/2005/QD-BXD cua Bo Xdy dung, chi phi cho viec lap du an va thidt kd cdng trinh xdy dung duqc xac dinh theo ty 16 trdn gia tri du toan cdng trinh XDCB Theo co chd thi gia tri du toan cdng trinh cang cao thi chi phi cho ldp du an va thidt kd cdng trinh cang ldn Mat khac, ndn kinh te thi trudng, hoat ddng tu vdn du an va thidt kd cdng trinh la hoat ddng cua cac Td chdc va Doanh nghidp lam kinh td Td ddy, sinh xu hudng, cac nha thdu tu vdn du an va thidt kd xdy dung muon ddy gia tri cdng trinh len de ndng cao lqi nhuan kinh td cho minh De ndng cao gia tri cdng trinh len, buoc cac nha thau tu vdn du an va thidt kd xdy dung phai sir dung cac phuong an thi cdng tdn kem, cac quy chudn, tidu chudn xdy dung d mdc kien cd hon mdc can thidt va cac loai nguyen vdt lieu, thidt bi cao cdp dieu kien kha nang kinh td chua cho phep De ngan ngda cac xu hudng ndng gia tri cdng trinh XDCB ldn cua cac Nha thdu tu vdn du an va thidt kd xdy dung, can phai vdn hanh lai co chd cu tdng da thuc hidn - ap dung mdc gia tuyet ddi theo don vi xdy dung cua tirng quy each san phdm xdy dung 3.2.2 Nhom giai phap nang cao nang luc to chile thuc hien cua tinh Nghe An ve quan ly vdn dau tu XDCB cua NSNN Thd nhat: Phdn cong quan ly duan ddu tuphu hop vdi phdn cdp chi ddu tuphat trien cua NSNN nhung phai dam hao tuong thich vdi ndng luc ho may cac cdp chinh quyen cua dia phuong Tdng kdt danh gia lai nang luc quan ly dau tu xdy dung cua bd may chinh quyen cdp xa de dieu chinh lai phdn cdp, phdn cdng quan ly XDCB 94 Theo tri^n khai co che quan ly VDT XDCB cua NSNN d tinh Nghe An, hdu het cdp xa dugc tinh phdn cong, phdn cdp, uy quyen cho lam chu dau tu cac ngudn vdn cua NSNN va huy ddng khac theo quy mo cua du an dau tu Cac chu ddu tu quan ly du an theo hinh thdc chu ddu tu truc tiep dieu hanh du an, thdng qua sd dung cac vien bo may de lap ban quan ly du an Dieu dang quan tdm, qua khao sat cac phuong, xa d phd Vinh, 100% chu ddu tu dugc phdn cdp nhung phai nhd cac co quan chdc nang cua phd hoac hgp ddng vdi cac trung tdm tu vdn dd thuc hien cac khdu tham dinh thiet kd, du toan va hd so mdi thdu Qua do, cho thdy nang luc quan ly ddu tu xdy dung cua cac chinh quyen cdp xa het sdc bdt cdp De dam bao dieu hanh quan ly du an d cdp co sd co hieu qua, cdn phai didu chinh co che phdn cong, phdn cdp quan ly ddu tu xdy dung cho cdp co sd phu hgp nang luc quan ly Dieu chinh co che dieu tiet ngudn thu tao ngudn vdn ddu tu XDCB phu hgp vdi cac de an, chuong trinh ddu tu tren co sd muc tieu va quy hoach ddu tu xdy dung dugc duyet Ngoai ngudn ddu tu cua ngdn sach TW, ngudn vdn ddu tu XDCB cua cac cdp co sd cua Nghe An dugc huy ddng th dong gop cua ddn va tien khai thac quy ddt thudc dia ban dugc de lai theo ty le dieu tiet cua tinh quy dinh Trong nhung nam gdn ddy phdn tien khai thac th quy ddt cang chiem ty ldn co cdu ngudn vd'n ddu tu XDCB cua cac cdp chinh quyen co sd, dac biet la cac xa, phuong ven khu trung tdm co tdc dd thi hoa nhanh Vdi co che dieu tiet cd dinh chung cho cac phudng, xa va dieu kien ve khai thac quy ddt khong ddng deu giua cac co sd, da xuat hien tinh trang cac phudng, xa co nhieu ddt ban thi ddu tu d at, nhung phudng xa bi khep kin ve sd dung quy ddt thi gap rdt nhieu kho khan trien khai du an ddu tu, cho du du an thuoc chuong trinh chung cdn phai tridn khai De thuc hien ddu tu phat trien theo dung muc tieu, quy hoach, chuong trinh va de an mdt the thdng nhdt, ngudn thu cdp quyen sd dung ddt phai dugc tap trung ve mdt mdi de cdn ddi chung cho td't ca cac co sd thudc dia ban 95 Thft hai: Dieu chinh lai he thong quy hoach cho phu hop vai cac muc tieu phat trien KT-XH vd phat trien nganh lam ca sd cho quan ly nhd nudc ve dau tu vd xdy dung He thdng cac quy hoach, bao gdm: quy hoach kinh td-xa hoi, quy hoach phat trien nghanh, quy hoach su dung di't, quy hoach diem dan cu nong thdn, quy hoach chung va chi tiet ve xay dung la he thdng phuong tien de trien khai cac muc tieu phat trien KT-XH dong thdi no la cdng cu de Nha nudc quan ly dau tu xay dung Mat khac, su thay ddi cua muc tieu phat trien KT-XH giua cac thdi ky khac nhau, keo theo su thay ddi cua phuong tidn trien khai muc tidu Dd tridn khai cac muc tidu phat tridn kinh te'-xa hoi theo Nghi quydt dai hdi tinh dang bd Nghd An khoa XVI cdn phai tien hanh soat lai he thdng quy hoach cho phu hqp vdi cac muc tidu phat tridn, lam can cho quan ly nha nudc vd ddu tu xdy dung Thu: ba: Tdng cudng cdng tac tra nhd nudc ddi vai cac du an ddu tu xdy dung, lap kip thdi bo may tra xay dung a dia phuang theo nghi dinh 46/2005/ND-CPcua Chinh phu Thanh tra la mot cdng doan quy trinh quan ly nha nudc vd hoat ddng dau tu xay dung Thanh tra nham dam bao cho cac quy dinh cua Nha nudc vd tidu chudn, quy chudn, dinh mure va don gia XDCB duqc ap dung thuc hien chinh xac, day du; dam bao tinh tuan thu muc tidu, quy hoach, kd hoach dau tu Mat khac, ngoai giam sat vide tuan thu, thdng qua tra, cac co quan chdc nang da kiem dinh ddi chieu duqc nhung vdn dd bat cap cua dinh che quan ly so vdi ydu cau thuc tidn Tir do, tidn hanh bo sung, sira doi, hoan thien co chd quan ly Dd tang cudng giam sat tinh tuan thu xdy dung va didu chinh kip thdi cac bat cap cua co chd, hoat dong tra phai duqc tien hanh thudng xuyen; Theo quy dinh cua Nghi dinh 46/2005/ND-CP va Thdng tu Lidn bo Xay dung va Ndi vu vd hudng din thuc hidn nghi dinh, cac dia phuong theo didu kien cu thd de tidn hanh lap doi tra vd xay dung cho tirng huydn hoac cum lidn huydn, nhung ddn Nghe An vin chua tridn khai thuc hien co chd nay, tac nghidp tra vin duqc didu phoi kiem nhiem bo 96 may chuyen mdn cua Sd Xay dung Nghd An la mot tinh co dia ban rong va dang phat trien, co nhieu du an dau tu th cac nguon vdn cua Nha nude, de phu song hoat dong tra ve dau tu xdy dung trdn dia ban, cdn phai tien hanh tridn khai nhanh bd may tra theo co chd mdi Thu tU: Phdn bd vdn thuc hien ddu tuphdi tuan thu triet de nguyen tdc: VDT cua NSNN chi duqc ghi ke hoach cho cac du an dau tu dd co phe duyet ddu tu cua cdp co thdm quyen Chuan bi dau tu la cdng doan ddu tien cua moi du an ddu tu Theo Nghi dinh 16/2005/ND-CP cua Chinh phu vd hudng ddn thi hanh luat Xay dung, chuan bi ddu tu la budc ldp, thdm dinh, phe duyet du an ddu tu xay dung cdng trinh Phe duydt du an ddu tu duoc xem xet trdn co sd su phu hop cua du an ddu tu vdi quy hoach phat trien KT-XH, quy hoach phat tridn nghanh, quy hoach xdy dung; xac dinh, pham vi, quy md, tham quyen sd dung VDT cua Nha nudc va vide ap dung cac quy chuan, tieu chuan ddu tu xdy dung Phe duydt du an ddu tu la can cd phap ly dd tridn khai thuc hien du an ddu tu; Qua sd lieu khao sat cho thay, du an ddu tu tu nguon vdn NSNN d cac du an cua cdp huydn, xa quan ly hau het duqc ghi vdn ddu tu trudc cd quyet dinh ddu tu Thuc trang da ddn tdi vdn bd tn cho cdng trinh bi dan trai ve thdi gian hoac co cdng trinh duqc bd tri vdn nhung ach tdc khau chuan bi ddu tu, khdng tridn khai duqc de giai ngan De han che tinh trang kha phd bien ddu tu XDCB " cdng trinh chd vdn, vdn chd cdng trinh" cdn phai thuc hien tridt de nguyen tac: chi phdn bd vdn ddu tu du an da hoan tat cac thu tuc phap ly cua budc chudn bi ddu tu Thd nam: Du an ddu tu chi duqc xac lap tren co sd trien khai chuong trinh, de an, ke hoach vd kha ndng cdn ddi vdn ddu tu cua NSNN Qua khao sat thuc hien d Nghd An cho thdy, nhieu du an ddu tu duqc lap, thdm dinh va phe duyet khdng co tieu thdc cdn cd vao chuong trinh, de an ddu tu Do dd, vdn hien tuqng cd du an cdn thiet phai ddu tu thi chua duqc trien khai ddu tu, nguqc lai, cd du an chua cap thidt ddu tu thi duqc tridn khai ddu tu; Chuong trinh, de an va kd hoach ddu tu la cac budc tidp theo cua quan ly nha nudc trien khai cac tidu chi muc tieu va quy hoach phat trien KT-XH 97 cua tdng thdi ky, no la can cd phap ly dd tridn khai cac du an dau tu Mat khac, cac mdu thudn gida nhu cdu ddu tu vdi kha nang dap dng ngudn von ddu tu cua Nha nudc gan vdi vidc thuc hidn chinh sach phat tridn KT-XH cac thdi ky da duoc thd hidn cu thd chuong trinh, de an va ke hoach ddu tu Do do, de tang cudng quan ly nha nudc vd ddu tu, hudng VDT XDCB cua NSNN vao thuc hidn muc tieu, quy hoach KT-XH, vidc xac ldp du an ddu tu phai can cd tren chuong trinh, dd an va kd hoach ddu tu Tidn thuc hidn du an ddu tu phu thuoc mot phdn rdt ldn vao kha nang dap dng cua VDT Tidn thuc hidn cac du an sd dung VDT cua NSNN phu thudc vao kha nang cdn doi va tien thuc hidn thu cua NSNN Su dap dng von ddu tu du theo tien khdng nhdng mang lai hidu qua cho chu ddu tu ma hidu qua kinh td cua cac Nha thdu Dd cho cuoc ddu tu mang lai hidu qua chung cho ca hd thong cac chu thd tham gia vdn hanh VDT, han chd tinh trang ddu tu dd dang, khdng ddng bo doi hoi du an ddu tu, lo trinh ddu tu phai phu hop vdi kha nang cdn dd'i VDT cua NSNN; Thd sau: Thanh lap cac ban quan ly du an chuyen nganh cap tinh va huyen, tien tdi sd dung hinh thdc tu van dieu hanh du an nen kinh te thi trudng vuot qua thdi ky su khai budc sang giai doan phat trien Vd mat nguyen ly, moi su vdn dong va phat tridn cua KT-XH noi chung va vdn dong phat tridn cua quan ly noi rieng ddu bat ngudn td vdn dong cua chuyen mdn hoa phdn cdng lao dong xa hoi Do tinh chat da dang va phong phu cua hd thdng hang hoa cdng cong, keo theo tinh da dang cua du an ddu tu XDCB cua NSNN; d linh vuc khac thi quy trinh, quy pham ky thudt cua XDCB cung khac Do do, muOn cho hoat dong quan ly du an ddu tu co hidu qua thi khdng thd sd dung chuyen mdn hanh chinh su nghidp cua cac don vi va quan ly nha nudc cua cdp co sd dd didu hanh du an; Trong thdi ky vda qua, ngoai cac ban quan ly du an chuydn nghanh cua cac sd co xdy dung chuyen nghanh va mdi mot huydn co mot ban quan ly ddu tu' phat tridn tdng ra, co hd thong cac ban quan ly cua cac don vi hanh chinh su nghidp va cac phudng, xa, thi trdn Su ton tai hd thong ban quan ly du an ddu tu cua cac don vi hanh chinh su nghidp va cac phudng, xa, thi trdn lam 98 cho tac nghidp quan ly khong gSn chuydn mdn, no la mdt nhdng nguydn nhan gay that thoat va kem hidu qua dau tu XDCB cua NSNN Su 3.1: Mo hinh hoa quan ly theo giai phap lap ban quan ly du an chuyen nganh thuoc tinh va huyen Mdt diem cdn phai xem xet lai d md hinh ban quan ly du an cua cac Sd co xay dung chuydn nganh: cac sd co chdc nang quan ly xay dung chuydn nganh duqc lap cac ban quan ly du an, tdc la duqc giao lam chu dau tu; ve mat quan ly nha nudc, cac sd phai tu phan bidn cho minh, dong nghia vdi “ vha thoi coi, vha da bong”, day la van dd tdi ky quan ly; 99 Nudc ta phat trien kinh td' thi trudng tir mdt nen kinh kem phat tridn, chua hdi tu day du cac yeu td dam bao cho no phat trien, dac biet la he thdng phap luat va y thdc tuan thu phap luat dang nhidu han chd Vdi mot kinh te thi trudng so khai, day ray rui ro va manh nha vi pham phap luat ; hon nua, tu vdn quan ly du an dau tu la loai hinh kinh td dich vu, no chi duqc phat huy hieu qua mdt each tu giac va chi nd duqc phat trien tren phong ky luat va van minh cua nen cdng nghiep Do dd, thdi ky ddu cua nen kinh td thi trudng, Nha nudc khdng the; phd thac tac nghiep quan ly du an dau tu tir ngudn vdn cua minh sang kenh kinh td dich vu mot each d at nhu co chd hidn tai Ld gich phan tich tren da ly giai tai ? co chd thue tu van didu hanh du an cua Ludt xdy dung ban hanh da hai nam, nhung thuc td chua thuc hien duqc Nham dam bao tinh chuydn mdn hoa, nang cao nang luc quan ly didu hanh du an va khach quan phan bidn quan ly cua cac co quan chdc nang Nha nudc, Nghe an cdn phai sir dung cac vien co chuydn mdn lap cac ban quan ly du an ddu tu chuydn nghanh cua hai cdp - tinh va huyen de trien khai ddi vdi tdt ca cac du an sir dung VDT XDCB cua NSNN tren dia ban Ddng thdi, chuan bi cac didu kien can thidt cho viec sir dung hinh thdc tu vdn didu hanh du an ndn kinh te thi trudng vuqt qua thdi ky so khai budc sang giai doan phat tridn Thu: bay: Tdng cudng dao tao ndng cao vd cap nhat kien thdc quan ly du an dau tu cho he thdng cdn bo thuoc cac cdp cua bo may nha nudc; kien toan cdng tac td chute bo may quan ly tdi chinh, xac lap ca che phoi hop giua cac nganh chdc ndng thdm dinh quyet toan VDT Quan ly dau tu va xay dung la hoat dong lidn quan ddn nghidp vu chuydn mdn kinh te va ky thuat phde tap dan xen ldn Cung vdi tinh phde tap cua chuydn mdn quan ly la su bien ddng cua dinh che quan ly qua trinh bo sung, sira ddi va hoan thien De dam bao ndng cao chdt luqng quan ly vdn dau tu XDCB cua NSNN cdn phai tang cudng cdng tac dao tao va cap nhdt kien thdc chuydn mdn cho doi ngu cdng chdc nha nudc cd lidn quan; Thdm dinh, phd duydt quyet toan VDT XDCB cua NSNN la khau cuoi quy trinh quan ly nha nudc vd du an ddu tu Do vdy, ydu cau cua nghidp 100 vu thdm dinh phai khau ndi duqc hd so chi phi cua tat ca cac cdng doan cua du an tir chuan bi dau tu, thuc hidn dau tu ddn quyet toan dau tu De chu dong duqc ndi dung cong vide thdm dinh, ydu cau cua bo phan chuydn mon thdm dinh phai thdng thao ca vd chuydn mdn tai chinh va chuyen mdn kinh td xay dung Theo cor che hien tai, cdng vide thdm dinh quyet toan VDT XDCB cua NSNN or dia phuomg duoc giao cho sd Tai chinh cua tinh va phong Tai chinh cac huydn theo phan cap quan ly Hien tai bd may quan ly nha nudc vd tai chinh cua cac huyen duqc tuyen dung chu ydu la chuyen mdn tai chinh va mdt sd nganh kinh td khac Do do, cdng viec thdm dinh quydt toan vdn ddu tu gap kho khan giai quydt nhung van dd lien quan ddn chuyen nganh xay dung De xd ly duqc nhung han chd cua cdng tac thdm dinh quydt toan vdn dau tu, cdn phai kien toan td chdc bd may cac phong tai chinh theo hudng: cdng chdc thdm dinh quydt toan phai duqc dao tao ca chuydn mdn tai chinh va chuyen mdn kinh td cua chuydn nganh xdy dung Ddng thdi de giai quydt duqc nhung van de da dang cua ky thuat xay dung cd lien quan ddn thdm dinh quydt toan vdn dau tu, cdn phai cd co chd phdi hop giua nganh tai chinh vdi xay dung va xay dung chuyen nganh theo thd thdc: Tai chinh chu tri, xay dung va xay dung chuydn nganh tham gia phdi hop Thu! tdm: Thuc hien thdng hao gid cua Nha nudc ve vat lieu xdy dung theo thdng; md rong doi tuong, quy each vat lieu vd ket hop van dung yeu tdthi trudng noi dung thdng bao gid Theo co chd hien tai cua tinh Nghe An, gia vat lieu xay dung cac cdng trinh cua Nha nudc duqc quan ly bang thdng bao gia theo quy cua Lien sd Xay dung va Tai chinh Co chd thdng bao gia theo quy da sinh nhidu bdt cap dieu kien gia ca nudc thdng thuong vdi gia ca qudc td, mat khac, theo didn bidn gia ca thi trudng qudc td thdi gian qua het sdc phde tap, gia ca thay doi theo tdng gid, tdng da chi phdi rat ldn tdi gia ca nudc Trong thuc td cua thdi gian vda qua, nhidu cdng trinh thuoc linh vuc giao thdng bi dinh trd gia nhua dudng qua cao gay thua Id qua ldn cho Nha th^u khdng thd thi cdng tiep De han chd tmh cdng nhac, quan lieu cua menh lenh hanh chinh, thdng bao gia vat lieu can phai duqc cap nhat theo didn bidn cua thi 101 trudng- Thuc hidn co che” thdng bao gia vat lidu theo thang thay cho co chd” thdng bao quy nhu hidn nay; Vd chung loai vat lidu xay dung, hidn tai thdng bao gia cua lidn so Xay dung va Tai chinh chi mdi quat duqc chung loai vat lidu dai didn ndn vidc quan ly gia gap rat nhieu kho khan Hang hoa noi chung va vat lidu xay dung noi ridng het sdc da dang va phong phu ndn kinh td” thi trudng, co che thdng bao gia dai didn da sinh nhidu bat cap De tao didu kidn cho viec ap dung don gia quan ly, thdng bao gia phai md rong doi tuqng quy cach vat lidu xay dung, ddng thdi van dung linh hoat co chd” thi trudng gan vdi trach nhidm giam sat vat lidu xay dung cua cac vidn van hanh VDT co lidn quan nham han che va giam thieu tac dOng tidu cuc th tinh quan lidu cua co che” mdnh ldnh hanh chinh theo co che thdng bao gia Hoan thidn co che” quan ly VDT XDCB cua NSNN noi chung dudi giac dO cua KT-CT la hoan thidn phuong thdc, cdng cu tac dong cua Nha nudc tdi tat ca cac chu the tham gia quan ly, van hanh vdn va cac cdng doan co yeu td” sd dung vdn Mat khac co che” quan ly vdn va tai san cua Nha nudc duqc to chdc thdng nhat th TW den dia phuong va phdi hqp ddng bO th khau ban hanh dinh che” den khau to chdc thuc hidn Do do, vidc hoan thidn co che' la mot qua trinh va phai thuc hidn ddng bO giai phap th dinh che” quan ly vdn den khau to chdc thuc hidn Co che quan ly va hoan thidn co che” la hai mat cua qua trinh quan ly, la van de thdi su qua trinh van dOng phat tridn cua ndn kinh te”, dac bidt ddi vdi ndn kinh te” dang trdn da chuydn doi co ca”u, no ludn ludn la van de bo ngo cho nhung quan tam hidu qua quan ly 102 KET LUAN Dadi giac dd khoa hoc kinh te-chinh tri, khuon khd luan van, tac gia su dung cac phuong phap nghien cdu: vat bien chdng, vat lich sd, tiep can he thdng, thdng ke, phan tich, so sanh, quy nap va didn dich Ddng thdi sd dung mdt sd ket qua cua cac cong trinh nghien cdu khoa hoc va kinh nghiem td thuc tidn cong tac de khao sat giai quyet nhung van de dat ddi vdi viec hoan thidn co chd quan ly VDT XDCB cua NSDP thOng qua thuc tidn trien khai co chd quan ly d Nghe An Luan van da he thdng hoa duqc co sd ly luan va thuc tidn vd VDT XDCB cua NSDP va co chd quan ly vdn cua Nha nudc; su cdn thidt va nhung dieu kien tien dd hoan thidn co chd quan ly vdn Trdn co sd he thdng hoa nhung van dd ly luan va thuc tidn vd vdn va co chd quan ly vdn Td do, co cai nhin toan canh van hanh quan ly cua bd may Nha nudc vdi tu cach la chu the quan ly tai san thudc sd huu toan dan theo chd' dd chinh tri XHCN de van hanh co chd kinh td' thi trudng Sau gdn 10 nam lidn tuc hoan thien va doi mdi theo qua trinh hoan thien Luat NSNN, co chd quan ly VDT XDCB cua NSNN noi chung da va dang dong gop vai tro hdt sdc quan vao su nghiep phat trien KT-XH cua dat nudc, xay dung va van hanh cong co chd quan ly mdi - Co chd kinh td thi trudng dinh hudng XHCN ThOng qua co chd quan ly vdn, cac ngudn von NSNN can dd'i cho dau tu phat tridn d cac dia phuong duqc quan ly va sd dung mdt hieu qua hon; co sd vat cha't tdng KT-XH khong ngdng phat trien, nang luc san xuat mdi gia tang vdi tdc dd nhanh Dac biet, vdi vai tro chu dao he thdng tai chinh, co chd quan ly VDT XDCB cua NSNN da trd cong cu dieu tidt vi mo quan cho Nha nudc viec hudng dao dau tu cua toan xa hdi Cling vdi nhung tuu da dat duqc thong qua qua trinh thuc hien va doi mdi co chd quan ly vdn cua Nha nudc la nhung bat cap cua co chd td dinh chd cua Nha nudc TW ddn to chdc thuc hien cua dia phuong Nghe An Han chd co ban nhat la: co chd quan ly vdn chi mdi xac lap duqc chd tai xu ly hanh chinh va hinh su rui ro da xay ra, nhung chua xay dung duqc chd tai ngan ngda rui ro cho tat ca cac chu the tham gia quan ly va van hanh vdn; quan ly 103 vd'n XDCB cua Nha nudc thong qua he thdng dinh miic tidu hao nhung chua cap nhat duqc nhung van de cua thuc tidn vao he thdng dinh mdc; quan ly nha nude ve van tru dau tu giua cac nganh chdng cheo, chua ddu ndi vdi nhau, mang nang tmh cat cur, dac biet la cac du an ddu tu tang ky thuat d cac dd thi gay lang phi VDT va bd't binh dan chung Cung vdi cac bat cap tir khau dinh chd' cua TW la han che' td churc thuc hien cua dia phuong: md rong phan cdng, phan cdp dau tu nhung chua gdn vdi trach nhidm ve rui ro ddu tu, dan tdi dau tu tran lan, dan trai, ddu tu vuqt kha nang cdn ddi ve ngudn vdn; Co chd' trach nhiem tap the to kem hieu qua va bi lqi dung danh nghia tap thd; md rong ddi tuqng giao quydn chu ddu tu nhung chua gdn vdi nang luc quan ly cua ddi tuqng duqc giao quyen chu ddu tu Tir quan didm: Hoan thidn co chd' quan ly de ndng cao hidu qua KT-XH cua VDT, thuc hidn cac muc tidu phat tridn kinh te', minh bach hoa hoat ddng quan ly tai san cdng, ddy manh cdng cudc cai each hanh chinh va khdng ngimg ndng cao nang luc quan ly vi md cua Nha nudc ddi vdi tid'n trinh xdy dung nen kinh td' thi trudng dinh hudng XHCN Luan van da dd xud't hai he thong giai phap nhdm tidp tuc hoan thien cac dinh chd' cua Nha nudc TW ve quan ly von va ndng cao nang luc to churc thuc hien quan ly vd'n d tinh Nghe An Bang vide xdy dung che' tai trach nhiem ve kinh td', chinh tri, td chdc va hanh chinh cho cac chu thd tham gia quan ly van hanh von da thiet ldp duqc co che' phong ngda rui ro Ra soat lai hd thd'ng dinh mdc gan vdi cap nhdt su phat tridn cua nen kinh te' va dng dung tid'n bo khoa hoc cdng nghe se khac phuc duqc su lac hau co che' thdng tin dau thdu nham tao didu kidn cho cac doanh nghidp thuoc linh vuc xdy dung vdn ddng, phat tridn mdi trudng canh tranh hoan hao Phdn cap giao quyen chu ddu tu phu hqp vdi nang luc quan ly gdn vdi trach nhiem hon VDT XDCB cua NSDP la mdt phdn VDT XDCB cua NSNN giao cho cac dia phuong td churc thuc hien Dieu kien tidn quyet de hoan thidn co che' quan ly VDT XDCB cua NSDP la xu ly cac han che' thudc co che' quan ly von 104 cua Nha nudc TW, kdt hgp vdi vide dieu chinh nhung bat cap td chdc thuc hien cua dia phuong Nghidn cdu co che quan ly VDT XDCB cua NSDP qua lay vi du dr Nghe An da rut cac han chd va dd xuat cac quan diem, giai phap hoan thien co che quan ly VDT XDCB cua Nha nudc noi chung Cac giai phap hoan thidn co chd quan ly vdn cua Nha nudc TW cd gia tri thuc tidn chung cho ca nudc; cac giai phap nang cao nang luc td chdc thuc hien quan ly cua dia phuong Nghe An chi cd gia tri thuc tidn d Nghe An ddi vdi cac dia phuong khac nd mdi chi la ndi dung tham khao, vdn de dat hudng nghien cdu mdi cua de tai Co chd quan ly VDT XDCB cua NSDP la vdn de rdt rong tiep cdn nd d giac khoa hoc kinh td chinh tri Mat khac, nd la vdn dd het sdc phde tap thuc tidn can phai ban ludn nhieu Tac gia mong mudn cd nhieu ban ddng hanh tiep tuc md rong nghien cdu vdn de ma luan van chua cd didu kidn di sdu ludn giai 105 DANH MUC TAI LIEU THAM KHAO Bo tai chinh (1996), Che mdi vd quan ly tai chinh dau tu va xdy dung, Nha XB Tai chinh, Ha Noi Bo tai chinh (2003), Luat ngan sach nha nude va cac van ban hudng dan thuc hien, Nha XB Tai chinh Bo tai chinh (1992), Nhung dieu cdn bie't ve quan ly tai chinh dau tu xay dung co ban, Nha XB Tai chinh Bd Xay dung (1995), He thdng van ban phap quy ve doi mdi quan ly ddu tu va xay dung, Nha XB Xay dung Bo xay dung (1996), Nhung van ban mdi hudng dan thuc hien dieu Id quan ly dau tu va xay dung, Nha XB Xay dung Cac van ban phap luat va hudng dan thi hanh cac linh vuc xay dung (1998), Nha XB Chinh tri qudc gia Cdm nang kinh te xay dung: Dinh mdc va don gia xay dung co ban lap du toan cdng trinh xay dung quan ly du an va quyet toan vdn dau tu,(2000), Tu sach kinh te xay dung, Nha xud't ban Xay dung Nguydn Ngoc Dung (Bidn soan) (2006) Tim hieu luat dau thdu, Nha XB Chinh tri qudc gia Nguydn Van Dang (2005), Quan ly du an, Nha XB Tdng hop Ddng Nai 10 Nguydn Van Dang (2005), Quan ly du an xdy dung, Nha XB Tdng hop Ddng Nai 11 Giao trinh Kinh td' chinh tri Mac- Ld nin (2002)- Bd giao due dao tao, Nha XB Chinh tri qudc gia 12 Giao trinh Kinh te' dau tu (2004)- Trubng dai hoc Kinh td' qudc dan, Nha XB Thd'ng kd, Ha Ndi 13 Giao trinh Kinh te' xdy dung (2003)- Trubng dai hoc Kid'n true Ha noi, Nha XB Xdy dung 106 14 Giao trinh Khoa hoc quan ly (2004)- Hoc vien chinh tri qudc gia Hd Chi' Minh, Nha XB Ly luan chinh tri 15 Giao trinh Quan ly kinh td (2004), Hoc vien chinh tri quoc gia Ho Chi Minh, Nha XB Ly luan chinh tri 16 Giao trinh Quan ly kinh te (2002)- Trudng dai hoc Kinh te quoc dan, Nha XB Lao dong xa hdi 17 PTS Doan Thi Thu Ha, PTS Nguydn Thi Ngoc Huyen (1999), Chinh sach kinh td xa hdi, Nha XB khoa hoc va ky thuat 18 He thdng thong bao gia vat lidu xay dung hang quy cua lidn sd Xay dung- Tai chinh tinh Nghe An 19 Kidm toan nha nudc (2000), Oam nang kiem toan, Nha XB Chinh tri qudc gia 20 Luat ddu tu, Quoc hoi nudc Cdng hoa xa hdi chu nghia Viet Nam sd 59/2005/QH11 29 thang 11 nam 2005 21 Luat ngan sach nha nudc va cac van ban lidn quan (1996), thOng tin chuydn dd, bo Ke hoach va dau tu 22 Luat xay dung va cac van ban hudng dan thuc hidn (2005), Nha XB Xay dung 23 Nhung quy dinh phap ve quan ly tai chinh ddi vdi xa, phudng, thi tran, (1999), Nha XB Tai chinh 24 UBND phd Da Nang, Quy dinh cua uy ban nhan dan phd Da Nang v/v ban hanh quy dinh mdt sd van de ve quan ly dau tu va xay dung trdn dia ban phd, Sd77/2000/QD-UB 25 UBND phd Da Nang, V/v ban hanh ban quy dinh vd ddn bu thiet hai nha nudc thu hdi dat dd sd dung vao muc dich qudc phong, an ninh, lqi fch qudc gia, lqi ich cong cdng trdn dia ban phd Da Nang, So 170/1999 QD-UB 26 UBND tinh Nghe An: Bao cao ke hoach phat trien kinh te xa hdi 2006­ 2010 tinh Nghe An, Thang 5/2006 27 UBND tinh Nghe An, Cong bao (Sd 1+2+3 1/4/2006) 28 UBND tinh Nghe An, Don gia xay dung co ban tinh Nghe An, (1999) 107 29 UBND tinh Nghe An, Bao cao de an xuc tien dau tu gan vdi phat trien nguon thu ngan sach tinh Nghe An, giai doan 2006- 2010, Thang 4/2006 30 UBND tinh Nghe An, De an Ddy nhanh tien dd va ndng cao chat luong quydt toan von dau tu hoan tren dia ban tinh Nghd An.(2006) 31 Tinh uy Nghe An, Van kien dai hdi dai bieu Dang bd tinh lan thd XVI, thang 1/2006 32 Le Minh Thdng, Cac giai phap nang cao hieu qua su dung von dau tu xay dung cu ban cua ngan sach nha nude tren dia ban tinh Nghe An, (2002), Luan van thac si kinh td, Hoc vien Tai chinh 33 Tran Dinh Ty, (2005), Doi mdi co chd quan ly dau tu tir nguon vdn ngan sach nha nudc, Nha XB Lao dong 34 Van ban hudng dan thuc hien quy chd ddu thau (2004), Tu sach van ban phap quy xdy dung, Nha XB Xay dung 35 Van ban mdi hudng ddn thuc hien quy chd quan ly ddu tu va xdy dung, (2001), Nha XB Xdy dung 36 Van phong Hdi ddng nhan ddn- uy ban nhan dan tinh Nghe An- Sd tu phap Nghe An (1997 - 2005) Van ban quy pham phap ludt cua hoi ddng nhdn dan va uy ban nhdn ddn tinh Nghd An tir sd 1, quy I- 1997 ddn sd 36, quy IV-2005 37 Vien nghien cun tai chinh: Cai each kinh td tai chinh Viet Nam va Trung Qudc- Thanh tuu va trien vong (1999), Ky ydu hoi thao khoa hoc, Nha XB Tai chinh 108