THÔNG TIN TÀI LIỆU
a TRlTONG DAI HOC KINH TE QUOC DAN DAI HOC K.T.O.D TT THONG TIN THUVIEN PHONG LI AN AN- Tl LIEl * HOAN THIEN KIEM SOAT CHI NGAN SACH NHA M()C CHO XAY DING CO BAN TAI • • KHO BAC NHA N IOC HOAN KIEM THANH PHO HA NOI CHUYEN NGANH: KINH TE CHINH TRI LUAN VAN THAC SI KINH TE • • NGLOI Hl/ONG DAN KHOA HOC: TS NGUYEN THI THANH HIEU HA NOI-2014 Il LOI CAM DOAN Toi xin cam doan luan van "Hoan thien kiem sodt chi Ngan such nha nude cho xay dung co' ban tai Kho bac nha nude Hoan Kiem, phd Ha Noi” la edng trinh nghien ecru cua rieng toi Cac so lieu, noi dung, ket qua nghien cuu luan van la trung thuc va co nguon goc rd rang Tac gia luan van LOI CAM ON De hoan khoa hoc va de tai nghien cuu toi da nhan duoc su quan tam, giup quy bau cua quy Thay, Co Ban Giam hieu Nha truong, Khoa Kinh te chinh tri, Vien Dao tao Sau dai hoc - Truong Dai hoc Kinh te quoc dan, xin gui toi quy Thay, Co long biet on chan va tinh cam quy men nhat Toi xin bay to long biet on den Co giao TS Nguyen Thi Thanh Hieu, nguoi huong dan khoa hoc, Co da nhiet tinh huong dan toi suot qua trinh hoan thien luan van_ Toi xin chan cam on cac tap the va ca nhan: Kho bac Nha nuoc Quan Hoan Kiem da giup tan tinh, tao dieu kien de toi hoan de tai Toi xin cam on toi gia dinh, nhung nguoi than, ban be va dong nghiep da r \ gop y, giup toi suot qua trinh thuc hien de tai Ha Noi, thang nam 2014 Hoc vien Ngo Thi Thai Thuy TEU cAu cua hoi bong chAm loan van thac si ve Nhung diem can sua chua bo sung trade nop luan van chink thuc oho Vien dao tao SDH 070 P ) A.0-0 A- Chu tick Hoi dong (Ky va gfti.ro -fto ten) ft - jhl v- Neu hoc viBn cd track nhiBm chink'sua theo yBu cau cua Hoi flong cham luan van Trong tnrbng hop khong chinh sua sS khdng dirge c6ng nhan kBt qua bao ve Hoc vien phai dong ban yBu cau chinh sua vac- cu5i lu|n vSn chfnh thiic nop cho vien ET SEE CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu - Hanh phuc - o0o NHAN XET LUAN VAN THAC SY KINH TE Hoc vien cao hoc: Ngo Thi Thai Thuy De tai: Hoan thien kiem sodt chi ngdn sdch Nhd nude cho xay dung co ban tai Kho bac Nhd nudc Hodn Kiem pho' Hd Noi Chuyen nganh: Kinh te - Chinh tri Ngudi huOng dan khoa hoc: TS Nguyen Thi Thanh Hieu Ngudi phan bien: PGS.TS Dang Van Thang Sau nghien cuu luan van cua hoc vien Ngo Thi Thai Thuy duoc trinh bay 84 trang, vOi trach nhiem la phan bien cua Hoi dong cham luan van, toi co nhung nhan xet sau day Ve t inh cap thiet cua de tai Kho bac Nha nuoc la khau quan trong he thon tai chinh quoc gia, thuc hien chuc nang giam doc cUa tai chinh thong qua kiem soat chi NSNN cho dau tu xay dung co ban, chi thudng xuyen va chi cho cac chuong trinh muc tieu quoc gia, chi cho dau tu xay dung co ban la chU yeu va chiem ty lOn tong chi NSNN va cang tang nam sau lOn hon nam truOc Dau tu XDCB bang nguon von NSNN de phat trien ket cau tang kinh te, xa hoi chang nhung can luong von lOn ma la linh vuc phuc tap co nhieu bo phan tham gia: chU dau tu, dai dien chU dau tu, nha thau, tu van thiet ke, tu van giam sat v.v Neu khong co co che phoi hop, giam sat, kiem soat chat che, minh bach rat de xay tieu cuc tham nhung, tham o lang phi, that thoat von NSNN Thuc hien chut nang kiem soat chi ngan sach nhung nam qua he thong kho bac Nha nudc da gop phan ngan chan, han che nhung tieu cuc phat sinh dau tu XDCB Song tinh trang that thoat, lang phi, dau tu dan trai kem hieu qua v.v co nguyen nhan tu co che quan ly cua kho bac Nha nudc noi chung va kiem soat chi dau tu XDCB noi rieng Vi vay can phai hoan thien kiem soat chi NSNN cho dau tu XDCB la can thiet Do la ly tac gia lua chon de tai "Hoan thien kiem soat chi ngan sach Nha nudc cho xay dung co ban tai Kho bac Nha nudc Hoan Kiem Ha Noi" la co y nghia ly luan va thuc tien De tai luan van thuoc doi tuong nghien cuu cua chuyen nganh kinh te - chfnh tri va khong trung lap vdi cac cong trinh khoa hoc da cong bo Ve ket cau, hinh thuc trinh bay va phuong phap nghien cu'u cua luan van - Ket cau cua luan van: Ngoai phan md dau, ket luan, cac danh muc, luan van duoc bo cuc chuong va 10 tiet Theo cach ket cau nay, luan van duoc phat trien hop logic va nhat quan, nhdm giai quyet muc tieu va nhiem vu nghien cuu cua de tai dat Nhin tong quat luan van co ket cau hop ly, can doi - Luan van trinh bay dep theo dung quy dinh ve hinh thuc cua ban luan van thac sy Van phong tac gia dien dat de hieu, mach lac - Phuong phap nghien cuu: Tac gia van dung tong hop cac phuong phap nghien cuu kinh te: phuong phap phan tich, tong hop, phuong phap phan tich ket hop dinh tinh vdi dinh luong, phuong phap thong ke, so sanh Day la nhung phuong phap phu hop vdi di tuong nghien cuu dang tin cay Nhung ket qua dat dime qua luan van / - Thu nhat: Ve phucng dien ly luan + Luan van da tiep can true tiep vao van de chi ngan sach cho dau tu XDCB la doi tupng kiem soat cua KBNN Qua tac gia lam sang to nhung Viet Nam de ly luan chung ve dau tu XDCB nhu la quan niem ve dau tu XDCB, dac diem cua dau tu XDCB va chi NSNN cho dau tu XDCB qua KBNN, neu bat cac van de ve vai tro, chuc nang cua KBNN, chi NSNN cho dau tu XDCB va nhung dac diem cc ban cua no, ngudi doc dong tinh vdi quan niem cua tac giaVe quan niem chi NSNN cho dau tu XDCB qua KBNN (d tr.9) + Tren cc sd nhan thuc chung ve chi NSNN cho dau tu XDCB qua KBNN, tac gia phan tfch sau kiem soat chi NSNN cho dau tu XDCB qua KBNN Trudc het luan van lam ro quan niem va nhung yeu cau cua kiem soat chi NSNN cho dau tu XDCB qua KBNN Tac gia tap trung phan tfch kha sau sac va toan dien noi dung, quy trinh va to chuc bo may kiem soat chi cua KBNN, qua hinh khung ly thuyet tao tien de ly luan cho su phat trien cua de tai + Tac gia da xem xet kha toan dien va luan giai thau dao cac nhan to anh hudng va su can thiet hoan thien kiem soat chi NSNN cho dau tu XDCB qua KBNN - Thu' hai: Ve cc sd thuc tien + Tac gia da nghien cuu, khao sat kinh nghiem thuc tien kiem soat chi cua mot so KBNN dien hinh: KBNN Bac Ninh, KBNN quan Hai Ba Trung va KBNN tinh Quang Ninh Tren cc sd ke' thua co chon loc, luan van da rut bai hoc kinh nghiem cho KBNN quan Hoan Kiem, day la nhung kinh nghiem tot co the van dung vao thuc tien cua KBNN quan Hoan Kiem + De co the dua nhung nhan xet danh gia khach quan ve kiem soat chi NSNN cho dau tu XDCB qua KBNN quan Hoan Kiem, trudc het luan van da tong quan tinh hinh hoat dong, chtrc nang, nhiem vu cua KBNN quan Hoan Kiem Tren co so do, tac gia da xem xet thuc trang kiem soat chi NSNN cho dau tir XDCB tai KBNN quan Hoan Kiem toan dien tren cac mat ve thuc hien kiem soat chi, viec chap hanh quy dinh cua phap luat, thuc hien quy trinh kiem soat chi qua btrdc va to chuc bo may kiem soat chi dam bao su’ thong nhat he thong Vdi each luan giai kha chat che va duoc chu'ng minh bang he thong bang hieu, so lieu phong phu, tac gia da dira nhung ket luan danh gia ve ket qua dat upc cung nhir nhu’ng ton tai han che ve kiem soat chi NSNN cho dau tu XDCB tai KBNN quan Hoan Kiem, dong thdi tac gia chi ca cac nguyen nhan khach quan, nguyen nhan chu quan cua han che bat cap la co sire thuyet phuc - Thu ba: VP phuong huong va giai phap hoan thien kiem soat chi X NSNN cho dau tu XDCB tai KBNN quan Hoan Kiem, Ha Noi + Xac dinh dinh huong hoan thien kiPm soat chi NSNN cho dau tu XDCB tai KBNN quan Hoan Kiem xuat phat tu muc tieu, phuong huong va nhiem vu cua he thong KBNN den nam 2020 Can cti vao luan van da de xuat dinh hudng co ban ve xay dung co che phu hop vdi thong le quoc te TABMIS, cai each kiem soat chi gSn vdi cai each hanh chinh, de cao trach nhiem timg bo phan va ca nhan v.v Nhung dinh hudng co ban hoan thien kiem soat chi la sat thuc te phu hop vdi xu the phat trien cua KBNN hien dai + Dua tren co so ly luan va thuc tiPn da dupe giai quyet, tac gia de xuat he thong giai phap cu the nhung toan dien va dong bo cd tinh kha thi, cd the van dung vao dieu kien cua KBNN quan Hoan Kiem hien viec kiem soat chi NSNN cho dau tu XDCB Mot so vain de trao doi voi tac gia - Xem lai khai niem dau tu XDCB d trang - Muc 1.2.1.2 Yeu cau, dac diem kiem soat chi chi cd yeu cau, khong trinh bay dac diem - Cac nhan to anh huong (tr.20): Nhan to chu quan la che chinh sach dieu mau thuln vdi nguyen nhan - Giai phap thu 2: (tr.62) qua dai khong can doi chiem 10/18 trang so vdi cac giai phap khac Ket luan chung - Mac du luan van mot so ton tai nhung khong lam giam gia tri khoa hoc cua de tai Khang dinh luan van la cong trinh nghien cuu khoa hoc doc lap, nghiem tuc Cac so lieu cap nhat va co nguon trich dln ro rang - Luan van da hoan nhiem vu, muc tieu de va hoi du yeu cau ve noi dung va h'mh thurc cua mot luan van thac sy kinh te - Kinh de nghi Ong Hieu trudng Dai hoc Kinh te Quoc dan xet va cap bang thac sy kinh te cho tac gia luan van Hd Noi, ngdy 24 thang 12 nam 2014 Ngubi nhan xet PGS.TS Dang Van Thang NHAN XET LUAN VAN THAC SI KINH TE • • • Ten de tai: “Hoan thien kiem soat chi ngan sach nha nude cho xay clung co’ r r ban tai Kho bac Nlid nude Hoan Kiem, Ha Ndi" Chuyen nganh: Kinh te chinh tri Cua hoc vien: Ngo Thi Thai Thuy Phan bien 2: PGS.TS Tran Xuan Hai Hoc vien Tai chinh NOI • DUNG NHAN • XET Sau doc xong ban chinh va ban tom tat luan van thac si cua hoc vien Vdi tu each la Phan bien luan van thac si, toi co mot so nhan xet sau: Tinh cap thiet, thdi sir, y nghia khoa hoc va thuc tien cua de tai luan van Chung ta biet rang, dau tu XDCB co vai tro quan trong qua trinh thuc hien sir nghiep CNH, HDH dat nudc, gop phan tang cudng co sd vat chat ky thuat cho nen kinh te Trong nhung nam qua, Nha nudc da khong ngimg tang cudng dau tu cho co sd tang va coi la diem mau chot nham thu hut von dau tu Ben canh nhung nguon von huy dong dupe, NSNN van gitr vai tro chu dao viec tai trp cho cac cong trinh, du an XDCB Nguon NSNN danh cho XDCB luon chiem mot ty ldn tong chi ngan sach hang nam Tuy nhien, viec quan ly cap phat, toan von nhieu han che dan den nhieu hien tuong tieu cue, gay lang phi, that thoat von NSNN Van de dat la lam su dung mot each tiet kiem va hieu qua moi nguon von dau tu, gop phan nang cao tiem luc, kha nang va sue canh tranh cua nen kinh te Trong do, viec tang cudng kiem soat chi NSNN cho XDCB qua KBNN cd y nghia quan gop phan nang cao hieu qua su dung von dau tu Tu 01/01/2000, KBNN chinh thuc tiep nhan nhiem vu kiem soat chi von dau tu XDCB tir NSNN Qua qua trinh thuc hien nhiem vu, KBNN da gop phan tiet kiem cho NSNN hang ngan ti dong tir viec phat hien va loai bo nhung khoan chi khong dung che Tuy nhien, cong tac quan ly von dau tu XDCB noi chung va kiem soat chi NSNN cho XDCB qua KBNN noi rieng van nhung han che nhat dinh lam giam hieu qua von dau tu XDCB tir NSNN Chinh vi le do, viec lua chon nghien cuu de tai cua tac gia la can thiet, cd y nghia ca ve ly luan va thuc tien dieu kien hien Noi dung de tai hoan toan phii hop vdi chuyen nganh nghien cuu, khong trung hop vdi cac cong trinh, luan van, luan an da dupe nghien cuu va cong bo ma toi dupe biet thdi gian gan day 71 kiem toan, ma hien khong that ro Ve cac ky nang str dung tra kiem tra cung can duoc quy dinh vi du nhu phdng van neu co su dung thi duoc phdng van each thuc va hieu luc va phai ghi nhan cac bang chung, sai sot Viec cung cap tai lieu cho doan tra kiem tra cung nen cd quy dinh cu the De tranh tinh trang “ca me mot lira”, “But nha khong thieng” hoat dong tu kiem tra kiem toan noi bo can xac lap tinh khach quan doc lap cua hoat dong Ben canh KBNN Hoan Kiem can xay dung khung xu ly sai sot nghiep vu tra kiem tra dai loai nhu mot kieu Luat noi bo neu pham loi nhu the thi se bi xu ly nhu the nao, mot khung xu ly sai sot cho phep xu ly cac sai sot sau ket luan dupe thdng nhat hon toan he thdng KBNN Xay dung khung xur ly sai sot nghiep vu tra kiem trade cong tac kiem tra nghiem tuc va cho ket qua mot each dang tin cay Thu ba, ddi vdi kiem soat quyet toan chi dau tu XDCB Can xay dung che tai nghiem khac hon de xu phat cac to chuc, ca nhan vi pham then han quyet toan Hien tren dia ban quan Hoan Kiem rat nhieu cac du an cong trinh da nghiem thu ban giao, dua vao su dung nhieu nam nhung van chua duoc phe duyet quyet toan, day cung dang la van de noi com cong tac quan ly vdn dau tu xay dung co ban cua quan Hoan Kiem noi rieng va ca nude noi chung Chinh phu can xay dung mot bieu xu phat hanh chinh cd tinh luy tien theo thdi gian de xu phat nhung to chuc, ca nhan cd hanh vi vi pham, de thdi han cham tre cang keo dai thi nhung ddi tuong vi pham cang phai nop phat hanh chinh cang cao, va phai kien quyet xu phat den du an duoc quyet toan Ddi vdi nhung du an hoan nghiem thu dupe tren chuc nam ma van chua dupe quyet toan, va cd kha nang kho thuc hien quyet toan dupe thi Chinh phu nen quy dinh mot muc phat that nang de tao bai hoc ran de ddi vdi du an cong trinh khac va giam thieu cong sue, thdi gian theo ddi, bao cao d cac co quan chuc nang lien quan 72 Ben canh cac co quan co tham quyen can thudng xuyen doc thuc cac Chu dau tir, cac ban QLDA nop bao cao tong hop quyet toan dir an hoan vao dinh ky de theo doi sat cac dir an chain tre quyet toan, de tir kien quyet quy trach nhiem xur phat doi vdi nhung dir an chain tre quyet toan Thu tu, cai tien quy trinh kiem soat chi dau tu xay dung co ban Trong kiem soat chi dau tu xay dung co ban can phai ban hanh thong nhat quy trinh kiem soat chi von dau tu XDCB tir NSNN tren co sd gop lai tir quy trinh nhu hien nay, bao gom ca von dau tu nudc, ngoai nudc va von dau tu tir ngan sach xa Quy trinh can quy dinh ro doi tuong kiem soat chi la cac du an dau tu bang von NSNN qua he thong KBNN bao gom von nudc, von ngoai nudc, va von dau tu tir ngan sach xa, cu the ddi vdi tirng loai von, chuan bi dau tu, thuc hien du an; phai dam bao quy dinh cu the duoc cac van de nhu kiem soat chi khdi luong phat sinh, kiem soat chi ddi vdi cac loai cdng viec ky ket vdi cac ca nhan hoac nhom ngudi khong cd tu each ca nhan, kiem soat chi ddi vdi cac dir an xa lam chu dau tu Nhu vay se dam bao nhat quan chi cd mot quy trinh kiem soat chi NSNN cho von dau tu XDCB, ddng thdi de tra cuu, ddi chieu can thiet, va tien loi cho khach hang giao dich Ddng thdi can thudng xuyen kiem tra danh gia quy trinh kiem soat chi von DTXDCB nham muc dich cai tien cho phu hop vdi quy dinh mdi cung nhu thuc te phat sinh De xay dung mot quy trinh kiem soat chi hop ly, doi hoi phai dap ung cac nguyen tac co ban sau: Mot la, giai quyet cdng viec KSC dau tu XDCB chinh xac, nhanh chong, thuan tien Hai la, giam thieu cac budc luan chuyen ho so long vong Ba la, chu dau tu chi giao dich vdi can bo KSC, khong phai giao dich tai cac budc khac quy trinh Bon la, toan nhanh chong cho don vi thu hudng 73 Tren ca sa tac gia de xuat ap dung quy trinh Kiem soat toan vdn dau tir XDCB nhu sau: Chu dau tir Dori vi thu hu'o'ng So’ 3.1 Quy trinh KSC dien tic doi voi DTXDCB Budc 1: Chu dau tu gui ho sa cho can bo KSC Budc 2: Can bd KSC tien hanh kiem soat ho sa, trinh Trudng phdng Kiem soat chi Budc 3: Trudng phdng KSC ky duyet, trinh Giam doc Budc 4: Giam doc ky duyet va chuyen ho so chung tu cho Ke toan trudng Budc 5: KTT kiem tra, trinh Giam doc ky giay rut vdn dau tu Budc 6: Giam doc ky duyet, chuyen ho so chung tir cho KTT Budc 7: KTT thuc hien cac thu tuc chuyen tien cho don vi thu hudng r dau tu'xay dung co’ ban tai Kho bac nha nuoc Hoan Kiem a De rut ngan thdi gian kiem soat toan vdn dau tu XDCB trudc tien KBNN Hoan Kiem can hoan thien bo may td chuc toan theo hudng nhu sau: Hien nay, sd luong cac du an quan Hoan Kiem mot tang len, vdn dau tu XDCB can kiem soat toan hang thang la rat ldn, nen tai KBNN Hoan Kiem can td chuc lai bo phankiem soat chi dau tu mot each khoa hoc han 74 Cu the la quy dinh ro trach nhiem va quyen han tung can bo la kiem soat toan loai vdn nao von Trung uong hay von dia phuong, nhu vay moi co the giai quyet toan kip thoi cac hd so cac chu dau tu cac Ban QLDA gui den Sap xep bo tri lai can bo kiem soat chi giua cac phdng chi NSNN dam bao phu hop giua khoi luong cong viec va ngudn nhan luc Trong phdng nen phan dinh trach nhiem vdi tung can bo toan Mdi ngudi dam nhan nhung loai du an thuoc cac Bo hoac dia phuong nhat dinh Thanh lap to nghien cuu khoa hoc ve kiem soat chi dau tu XDCB de nghien cuu va tham muu de xuat vdi lanh dao KBNN Hoan Kiem viec tham gia xay dung co che chinh sach quan ly dau tu XDCB tren dia ban quan Hoan Kiem ; Tham gia nghien cuu cac de tai nghien cuu khoa hoc cap nganh ve xay dung quy trinh kiem soat chi NSNN thdng nhat dau mdi xay dung quy trinh kiem soat chi NSNN theo ket qua dau Chuyen mon hoa va tieu chuan hoa doi ngu can bo KBNN Hoan Kiem, dac biet la nhung can bo true tiep lam nhiem vu kiem soat chi NSNN Can bo KBNN Hoan Kiem can nam vung tinh hinh kinh te - xa hoi va cac chinh sach che hien hanh cua Nha nude, can thudng xuyen ren luyen tu each dao due va de cao tinh than trach nhiem cong tac Can kien quyet loai bd nhung can bo thoai hoa, bien chat, thieu trinh do, nang lire, khong dam bao dam nhiem duoc cong viec Ben canh viec dao tao ve chuyen mon lien quan den cong tac kiem soat toan vdn, can bo toan cung can phai duoc boi dudng cap nhat thudng xuyen ve cac van ban phap luat, cac che mdi lien quan den quan ly dau tu, xay dung, dupe dao tao ve cong tac lap du an lap du toan, khuyen khich tu trang bi cac kien thuc xa hoi can thiet, tu mdi cd the dua nhung quyet dinh chinh xac, giam thieu rui ro, that thoat, lang phi dau tu XDCB Mat khac, linh vuc kiem soat toan vdn dau tu XDCB cung la mot linh vuc nhay cam, can bo toan khong chi can chuyen mon nghiep vu cao ma phai cd tu each dao due tot trung thuc, cd phong each lam viec van minh lich su Do KBNN quan Hoan Kiem cung can to chuc cac budi noi chuyen, trao ddi ve dao due 75 nghe nghiep tang cudng giao due y thuc pham chat cho cac can bo nham hudng cac can bo den mot mdi trudng lam viec cdng khai minh bach va liem khiet KBNN Hoan Kiem cung can thuc hien viec quan ly can bo dua tren chat luong, khdi luong cdng viec duoc giao, cd nhung chinh sach dai ngo hop ly nham khuyen khich doi ngu can bo thi dua lam viec Ddng thdi dua ca nhung hinh thuc xu ly vdi nhung can bo vi pham nham han che viec cd tinh vi pham cua cac can bo khac Hon nua de cd doi ngu can bo trinh cao viec tuyen dung can bo cung can cd nhung quy dinh chat che ve trinh do, nang luc hay kinh nghiem KBNN can td chuc tuyen dung cdng khai dung, du theo nhu cau thuc te Can cd co che thudng phat mot each nghiem minh thuc hien che khen thudng hop ly, linh hoat dudi nhieu hinh thuc nham tao dong luc kich thich moi can bo cdng chuc hang say lam viec, phat huy toi da trinh do, nang luc chuyen mon cua mdi can bo Mat khac, can kip thdi bo xung nhung dieu kien vat chat, gop phan giup cho can bo yen tam cdng tac Ben canh can co co che thudng phat mot each hop ly, dung dan ddi vdi nhung can bo cd tinh lam sai chinh sach, che do; sai quy trinh nghiep vu, gay nhung hau qua nghiem 3.2.4 Dao tao, boi dud’ng nang cao trinh do, nang lire va pham chat can bo kiem soat chi Ngan sach nha nudc qua Kho bac nha nude Hoan Kiem De du sue trien khai thuc hien dupe cac muc tieu, yeu cau va nhiem vu duoc Nha nudc giao cho KBNN gia doan toi thi nhiem vu xay dung va phat trien nguon nhan luc cua KBNN la het sue quan trong, can phai dupe quan tam va chu hang dau tir khau tuyen dung, quy hoach, dao tao va dao tao lai cung nhu bo tri sap xep can bo cho phu hop vdi tung vi tri cdng tac; ddng thdi ddi hoi mdi can bo cdng chuc KBNN phai nd luc ren luyen hoc tap va lao dong sang tao, thay ddi nhan thuc tu mdi de thich nghi vdi yeu cau, nhiem vu mdi, phai sue giu gin truyen thong doan ket xay dung luc lupng cang vung manh de dua KBNN khong ngimg phat trien on dinh, vung chac Viec dao tao, boi dudng nang cao nang luc, trinh va pham chat can bo KBNN la nhan td quan nhat nham tim kiem, sir dung va phat huy cao nang luc, pham chat cd mdi can bo Ve yeu td ngudi, can coi nhung van de sau: 76 - Tieu chuan hoa va chuyen mon hoa doi ngu can bo KBNN, dac biet la nhung nguoi true tiep lam cong tac kiem soat chi NSNN Nhung can bo dupe phan cong lam cong tac phai la nguoi co nang luc chuyen mon can thiet, dupe dao tao va boi duong, am hieu va nam vung tinh hinh kinh te - xa hoi cung nhu cac co che chinh sach cua Nha nuoc Dong thdi, nhung can bo cung phai co tu each, pham chat dao due tot, co trach nhiem va tarn huyet vdi cong viec Hieu dupe gia tri, y nghia tung dong tien cua Kho bac xuat quy De thuc hien dupe nhung yeu cau neu tren, thi KBNN phai soat va phan loai can bo theo cac tieu chuan dao due trinh chuyen mon, nang luc quan ly, Tir do, co ke hoach boi dudng, sap xep, phan cong cong tac theo dung nang luc va trinh cua tung nguoi Dong thdi, kien quyet loai bd nhung can bo thoai hoa, bien chat hoac khong du nang luc, trinh - Thudng xuyen md cac lop tap huan nghiep vu dudi nhieu hinh thuc nhu dao tao tap trung, dao tao tai chuc boi dudng cap nhat kien thuc mdi, tdng ket va danh gia kinh nghiem kiem soat chi NSNN hang nam, de boi dudng kien thuc ve chuyen mon nghiep vu; cac dudng loi chu truong, muc tieu phat trien kinh te cua Dang va Nha nude Song song vdi viec trang bi kien thuc chuyen mdn, thi cung can phai trang bi cho can bo KBNN cac kien thuc ve phap luat, kinh te, - Co co che thudng phat nghiem minh Thuc hien che khen thudng hop ly, mot mat no tao cac dieu kien vat chat thuan loi, giup can bo KBNN yen tarn cong tac Mat khac, phat huy cao hon ntra vai trd va nang luc cua tung ca nhan Ben canh do, cung can xu phat mot each nghiem minh doi vdi nhung can bo co tinh lam trai chinh sach che do, sai quy trinh nghiep vu gay that thoat vdn KBNN - Thudng xuyen to chuc sau rong cac phong trao thi dua soi noi, thiet thuc gan vdi cong tac chuyen mon, nghiep vu; xay dung van minh van hoa nghe Kho bac nham tao dong luc thuc day can bo, edng chuc hoan thang loi cac nhiem vu chuyen mon, chinh tri dupe giao; Td chuc cac cuoc thi tai nang nghiep vu tao dieu kien cho can bo cong chuc KBNN co dip cung cd kien thuc, nang cao trinh nghiep vu, tao nen the thi dua soi noi, khich le, dong vien can bo, cong chuc hang hai lao dong, thuc day mdi can bo, cong chuc luon phan dau giu gin va phat 77 huy dupe truyen thong doan ket, thong nhat y chi va hanh dong, ca he thong tao mot khoi vung chac, cung vupt qua kho khan, thach thuc, hoan thang loi nhiem vu chinh tri duoc Dang va Nha nude giao 3.2.5 Phan dinh rd trach nhiem, quyen han cua Kho bac nha nuoc Hoan r r v Kiem va cac co’ quan co lien quan den quan ly, sir dung va kiem soat chi ngan sach nha nuoc De lam duoc dieu do, trudc het can phai quan triet quan diem “d dau cd thu, chi NSNN thi d phai cd mat KBNN” Cd nhu vay, KBNN mdi cd the tham gia quan ly NSNN vdi tu each la mot cong cu he thdng tai chinh chu khdng chi don thuan la co quan “xuat nhap cong ngan va gitr gin cong quy” Trong giai doan trudc mat, co che tren chua the thuc hien duoc ngay, thi can cd su phan dinh ro chuc nang, nhiem vu cung nhu su phoi ket hop giua cac co quan viec to chuc quan ly va kiem soat chi NSNN Co che quan ly va kiem soat chi cung chi cd hieu qua cd su phoi hop chat che giua cac co quan nhu KBNN, Tai chinh, don vi du toan, ; cai tien quy trinh toan, chi tra true tiep tir KBNN cho chu no thuc su cua Quoc gia; nang cao chat luong cong tac kiem soat chi Dieu ddi hdi viec cap phat, toan phai xac dinh dich thuc la chu no cua quoc gia thdng qua cac chung tir van kien hop ddng Song quan hon ca la phai tang cudng ca ve sd luong va chat lupng cac bo phan tham dinh, kiem soat, ke toan d KBNN KBNN phai giup Nha nude lira chon doanh nghiep cung ung; ddng thdi, tham gia vao qua trinh xac dinh gia ca, chat lupng hang hoa va dich vu Cai each cong tac kiem soat chi NSNN theo hudng thdng nhat quy trinh va tap trung dau mdi, gan vdi viec phan dinh rd trach nhiem, quyen han cua co quan tai chinh, co quan chu quan, KBNN va cac don vi sir dung kinh phi NSNN Tang cudng cai each thu tuc hanh chinh cong tac kiem soat chi dam bao don gian, rd rang, minh bach ve hd so, chung tir, noi dung kiem soat thuc hien kiem soat chi NSNN mot cua, xay dung chuan ISO 9001-2000 de thdng nhat ap dung Hoan thien chuc nang, luat hoa hoat dong va nang cao chat lupng hoat dong KBNN vdi tu each la co quan quan ly, dieu hanh ngan quy quoc gia, la tong ke toan 78 quoc gia KBNN phai lam nhiem vu quan ly va hach toan toan bo tai san, ngan quy quoc gia va lap bao cao quyet toan NSNN De lam duoc dieu nay, can phai ddi mdi cong tac va to chuc bo may ke toan ngan sach theo hudng: ke toan vien tai cac don vi du toan chiu su chi dao nghiep vu true tiep cua KBNN, thuc hien kiem tra, kiem soat cac nghiep vu thu, chi NSNN mot each khach quan, doc lap vdi ngudi chuan chi Cdng tac hach toan ke toan quy NSNN duoc tap trung vao mot dau mdi va KBNN dam nhiem Luat NSNN quy dinh KBNN td chuc thuc hien hach toan ke toan NSNN, dinh ky bao cao viec thuc hien du toan thu- chi NSNN cho co quan tai chinh cung cap va co quan nha nudc huu quan Qua trinh hinh tong ke toan quoc gia se chia lam giai doan: giai doan hop nhat ke toan NSNN va giai doan thiet lap tong ke toan quoc gia Xay dung he thong ke toan nha nudc thong nhat, hien dai theo nguyen tac don tich, phuc vu yeu cau quan ly ngan sach va tai chinh cdng nham danh gia duoc hieu qua chi tieu ngan sach, theo ddi tinh hinh cdng no va tai san cua Nha nudc, xay dung dupe bang tong ket tai san quoc gia, dam bao tinh cdng khai, minh bach Td chuc ke toan NSNN dam bao tap trung, thong nhat vao KBNN va thuc hien ke toan don tich dieu chinh tren nen tang TABMIS Xay dung he thong thong tin, bao cao phu hop vdi chuan muc quoc te ve thong ke tai chinh Chinh phu Cai each ke toan NSNN gan vdi cai each hanh chinh va dat mdi quan he huu co vdi ke toan nha nudc, xac dinh ke toan NSNN la trung tam cua ke toan nha nudc Thuc hien thong nhat giua ke toan NSNN vdi ke toan cua cac don vi su dung NSNN theo TABMIS dam bao ke toan tai cac don vi su dung NSNN phai cd kha nang tong hop du lieu va bao cao tai chinh thong nhat, day du theo quy dinh Xay dung ke toan (COA) thong nhat cua he thong ke toan nha nudc tren nguyen tac da chieu phu hop vdi r r •> a r thong le quoc te de van hanh TABMIS dap ung yeu cau cai each ke toan nha nudc va tong hop thong tin du lieu Hoan thien td chuc bo may ke toan theo hudng thong nhat du lieu, bao cao tai chinh va dieu hanh he thong ke toan cua cac Bo, nganh, dia phuong, lam tien de cho su ddi cua Tong ke toan nha nudc Td chuc ke toan dam bao phu hop vdi td chuc bo may hanh chinh va co che quan ly tai chinh - ngan sach 79 tren ca sa phan dinh rd chuc nang, nhiem vu cac dan vi ke toan, giua ca quan KBNN vdi cac Bo, nganh va dia phuong viec tong hap sd lieu, trach nhiem giai trinh bao cao tai chinh 3.2.6 Hien dai hod cong nghe thong tin Kho bac nha nuoc Hoan Kiem De dap ung khoi luong cong viec cang nhieu va de phuc vu cho viec tiep nhan va trien khai them cac ung dung mdi phuc vu hoat dong nghiep vu, KBNN Hoan Kiem can dau tu tang them ve co sd vat chat va dao tao va tuyen chon them nhung can bo cd nang luc that su ve linh vuc cong nghe thdng tin, dong thdi am hieu ve nghiep vu kho bac de tiep nhan nhung ung dung cong nghe thdng tin mdi hoat dong nghiep vu, cu the thdi diem hien tai la viec hoc tap trien khai he thdng Tabmis De thuc hien trien khai xay dung va lap dat cong he thdng Tabmis la thach thuc rat ldn vdi KBNN Hoan Kiem noi rieng va toan he thdng KBNN noi chung Dieu la tat yeu bdi le day se la hat nhan de trien khai ca mot du an ldn, mot chu truang ldn ve cai each quan ly tai chinh cong De trien khai cong Tabmis KBNN Hoan Kiem can chu nhung van de sau: Ve yeu td ngudi: Can thay doi le loi, thdi quen lam viec vdn da an sau vao y thuc cua doi ngu cong chuc, thuc day y thuc quyet tarn, su tuan thu cac quy trinh nghiep vu mdi Viec trien khai Tabmis, mot sd doi tuong cd the bi tac dong tieu cue vay phai cd phuong an sap xep can bo, cong chuc cho phu hop Ve quy trinh nghiep vu, td chuc va the che: Thu nhat, trudc thuc hien Tabmis, dang ton tai nhieu he thdng ke toan khac viec ghi chep, phan anh tinh hinh thu - chi NSNN Trong nam 2013, Bo Tai chinh dang tich cue trien khai xay dung che ke toan mdi doi hoi phai cd tinh cai each, tien tdi tuong doi phu hop vdi chuan muc ke toan cong quoc te de kip thdi gian bat dau trien khai Tabmis Vi vay KBNN Hoan Kiem can phai chuan bi mot he thdng ke toan, va cong nghe thdng tin du manh de nhanh chong nam bat, linh hoat thay the he thdng ke toan cu 80 Thu hai la quy trinh giam sat chi hien hanh tai KBNN Hoan Kiem da ap dung cong nghe thong tin, nhung thong tin quan ly ngan sach phan tan cac co quan quan ly ngan sach (tai chinh kho bac thue hai quan) va giua co quan quan ly ngan sach voi doi tuong cua quan ly ngan sach (don vi chi tieu, doi tuong nop), nhieu khau cdn dua tren nen tang giam sat thu cong va su dung chung tir giay Do vay KBNN Hoan Kiem can phoi hop voi co quan quan ly ngan sach va cac doi tuong su dung ngan sach de ap dung cong nghe thong tin hop ly vao quy trinh giam sat chi hien hanh Thu ba la Tabmis ddi hdi cac chu dau tu phai khai bao voi Kho bac nhung khoan dir chi chac chan, vi vay song song vdi' viec hoc tap cac ung dung, cai dat Tabmis KBNN Hoan Kiem can thdng bao, hudng dan cac Chu dau tu toan tinh len ke hoach trudc nhung khoan du chi, de KBNN Quan Kiem se cd so lieu trien khai 3.3 Mot so kien nghi 3.3.1 Kien nghi voi Chinh phu Chinh phu can cd mot so bien phap sau nham tang cudng hieu qua cong tac quan ly dau tu xay dung noi chung va quan ly vdn dau tu XDCB noi rieng: Sua ddi Luat NSNN cho phu hop vdi nhung thay ddi cua nen kinh te, xa hoi, hudng den co che quan ly mdi, hien dai hieu qua hon Cai each cac thu tuc hanh chinh theo hudng don gian nhanh gon nhung van dam bao nhung yeu cau can thiet cho cong tac quan ly Chi dao cac Bo, nganh thuc hien nghiem tuc cong tac quan ly dau tu xay dung Quy dinh rd quyen han trach nhiem cua cac chu the cd lien quan hoat dong dau tu, xay dung Chinh phu can nang cao vai tro vi the chu chot cua minh cong tac lanh dao cac Bo, nganh, cac cap thuc hien dung theo dudng loi, chu truong va cac quy dinh da de 81 Ngoai hien cac Luat lien quan den hoat dong dau tu va von dau tu duoc ban hanh tren pham vi rong gom mot so Luat nhu Luat Dau tu, Luat Dau thau, Luat Xay dung Luat Dat dai Luat thue nen nhieu van ban co nhung quy dinh chua dong bo, mau thuan va chong cheo len nhau, boi vay Chinh phu can nghien cuu mot each than va co nhung bien phap de ban hanh ddng bo hon cac Luat va cac van ban dudi Luat cho tao nen mot co che quan ly dieu hanh thong nhat va chat che, tao dieu kien thuan loi hon cho tat ca cac cap co lien quan hoat dong dau tu noi chung va van de quan ly von dau tu noi rieng Ddng thdi qua trinh nghien cuu, thdi gian nghien cuu de ban hanh cac van ban hudng dan thuc hien cd the keo dai nhung da ban hanh Luat, va cac van ban dudi luat, thi can phai trien khai nhanh chong ddng bo va nhat quan 3.3.2 Kien nghi vdi Kho bac nha nude Ha Noi Trong cdng tac kiem soat chi NSNN, de nghi KBNN Trung uong va KBNN Ha Noi nhanh chong hoan thien he thong tieu chuan, dinh muc chi mot each hop ly va thudng xuyen cap nhat de phu hop vdi dieu kien thuc te Trong cdng tac, de nghi can cd su phan cdng rd rang ve trach nhiem va quyen han giua cac cap quan ly de tranh nhung chong cheo, sai pham giup cho cdng tac kiem soat chi NSNN dat duoc hieu qua cao nhat Trong cdng tac trien khai thurc hien co che giao dich mot cua, de nghi KBNN cap tren can nghien cuu tham khao tu nhung ket qua thuc te cua qua trinh thuc hien co che de ban hanh mot quy trinh giao dich mot cua thuc su cd hieu qua va dac biet thuan tien cho khach hang giao dich, tranh nhung thu tuc rudm anh hudng den thdi gian toan nhung van dam bao tinh chinh xac va kiem soat day du Trong viec trang bi tai san va phuong tien lam viec, de nghi KBNN Ha Noi can xem xet va trang bi them cho don vi mot sd may moc de phuc vu cdng tac kho quy cung nhu he thong thiet bi may tinh hien dai de dap ung nhu cau cdng viec ldn, giam bdt thdi gian va tang cudng hieu qua cho cdng tac kiem soat chi NSNN Trong viec nang cao trinh can bo KBNN de nghi KBNN cap tren thudng 82 xuyen to chuc cac lap tap huan, bien va nang cao nghiep vu cho can bo KBNN de dap ung nhu cau cong viec va giup cho can bo cap nhat kip thdi nhung co che, chinh sach va quan diem moi cong tac noi chung va cong tac kiem soat chi NSNN noi rieng r 3.3.3 Kien nghi voi cac co’ quan khac Cac Bo, ban, nganh htru quan nhu Bo Tai Chinh, Sa Ke hoach - dau tu Ngan hang Nha nude, ca quan Thue nen thong nhat ddng bo hudng dan thuc hien nhung che mdi thay ddi nham tranh tinh trang Nghi dinh cho Thdng tu hudng dan nhu thdi gian vua qua, tao nhieu ke hd va gay nhieu bat cap cho chu dau tu De nghi tiep tuc hoan thien thu tuc va quy trinh thu - chi NSNN mdu giay nop - xuat tien can the hien cac thdng tin mot each rd rang han, tao dieu kien thuan lqi cho cong tac kiem tra kiem soat De nghi ban hanh Thdng tu Lien tich Bo Tai chinh - Tong cue Hai quan de phan dinh rd rang trach nhiem giua cac co quan qua trinh tap trung va quan ly cac khoan thue xuat nhap khau KBNN can phoi hop vdi cac co quan, chinh quyen cac cap va de nghi can cd su hd tra cua cac co quan de thudng xuyen to chuc tuyen truyen giao due, giai thich ve quyen va nghTa vu cua ngudi nop thue va cac chu truang, chinh sach mdi cua Dang va Nha nude Ddi vdi cac dan vi Trung (Jang dac thu ve nghien cuu Khoa hoc, de nghi cac dan vi cap du toan nen tach rieng phan kinh phi thudng xuyen va kinh phi nghien cuu Khoa hoc, giup cho viec quyet toan ngan sach hang nam duac thuan tien han va tao dieu kien cho viec kiem soat chi NSNN duac dien mot each hieu qua, tiet kiem thdi gian 83 KET LUAN Dau tu xay dung co ban la mot nhiem vu quan trong viec phat trien dat hieu qua, tao dong lire cho cac nganh cac linh vuc khac cung phat trien thi viec kiem soat chi von dau tu xay dung co banda va dang la nhiem vu quan hang dau de dam bao tinh hieu qua cua viec su dung ddng von, chong that thoat va giam thieu rui ro Chinh vi vay viec bo sung, hoan thien hon nua cong tac kiem soat chi dau tu XDCB qua KBNN la mot nhiem vu thuc su can thiet giai doan hien Tir se dua cong tac quan ly von dau tu xay dung co ban mot di vao ne nep va day cung la dieu kien de nang cao hieu qua su dung vdn dau tu xay dung co ban gop phan khac phuc nhung ton tai bat cap hien Qua toan bo van de da trinh bay, tac gia da phan tich va lam rd nhung van de ly luan ve chi dau tu XDCB va kiem soat chi dau tu XDCB, nghien cuu thuc trang tinh hinh kiem soat chi dau tu xay dung co ban doi vdi cac du an dau tu XDCB tren dia ban quan Hoan Kiem, tir de xuat giai phap hoan thien cong tac kiem soat chi doi vdi cac du an dau XDCB tir nguon vdn NSNN tren dia ban quan Hoan Kiem Tuy nhien kiem soat chi doi vdi cac du an dau tu XDCB tir nguon vdn NSNN la van de phuc tap, lien quan den nhieu cap, nhieu nganh, nhieu van de d tarn vi md du tac gia cd nhieu cd gang qua trinh nghien cuu, song khong the tranh khoi nhung thieu sot, rat mong nhan dupe su cam thdng, ddng gop y kien cua cac quy thay cd va ban be ddng nghiep Tac gia xin chan cam on TS Nguyen Thi Thanh Hieu da tan tinh hudng dan va cac anh chi KBNN Hoan Kiem da giup do, cung cap sd lieu de tac gia hoan luan van nay./ 84 TAI LIEU THAM KHAO • Ban Thanh toan von dau tu Kho bac Nha nudc (2007) Hoan thien mau chung tic cdng tac kiem soat toan von dau tu cua he thong Kho bac Nha nuac, De an nghien cuu ung dung Kho bac Nha nudc, Ha Noi 2007 Thong tu so 59/2003/TT-BTC ngay23/6/2003 hudng dan thuc hien Nghi dinh so 60/2003/ND-CP 06/6/2003 cua Chinh phu quy dinh chi tiet va hudng dan thi hanh Luat ngan sach nha nudc - Bo tai chinh Nghi dinh so 12/2009/ND-CP 12/02/2009 ve quan ly du an dau tu xay dung cdng trinh Nghi dinh sd 83/2009/ND-CP 15/9/2009 ve sua ddi, bo sung mot sd dieu Nghi dinh sd 12/2009/ND-CP cua Chinh phu ve quan ly du an dau tu xay dung cdng trinh Nghi dinh sd 112/2009/ND-CP 14/12/2009 ve quan ly chi phi dau tu xay dung cdng trinh; Theo quyet dinh 282/QD-KBNN 20/4/2011, ban hanh quy trinh kiem soat chi dau tu XDCB quy dinh ve viec giao dich giua KBNN Hoan Kiem va chu dau tu dupe thuc hien theo nguyen tac mot cua 86/2011/TT-BTC 17/6/2011 cua Bo Tai chinh hudng dan ve quan ly, toan von dau tu va von su nghiep co tinh chat dau tu thuoc nguon von NSNN Kho bac Nha nudc (2013) Bao cao tinh hinh toan von dau tu xay dung ca ban tic nam 2007 den nam 2013, Ha Noi Kho bac Nha nudc (2006), Chien luac phat trien Kho bac Nha nudc den nam 2020, Ha Noi 10 Kho bac Nha nudc (20013), Bao cao tdng ket kiem soat toan von dau tu nam (2010 - 2013), Ha Noi 11 Kho bac Nha nudc (2006), He thong thong tin quan ly ngan sach va kho bac va nhung van de co lien quan, NXB Tai chinh Ha Noi 12 Bo mon kinh te dau tu Trudng Dai hoc Kinh te quoc dan (2003), Kinh te dau tu, NXB Thdng ke, Ha Noi 85 13 Nguyen Van Binh (2010), Nang cao hieu qua, hieu luc tra tai chinh du an dau tuxay dung sir dung vdn NSNN a Viet Nam, Dai hoc kinh te quoc dan 14 Nguyen Thai Ha (2010), Thuc trang va mot so giaiphap nang cao chat lirang kiem soat toan vdn dau tu XDCB cua he thdng KBNN, De tai nghien cuu khoa hoc cap nganh, Kho bac Nha nude Ha Noi 15 Mai Thi Thu Hang (2011), Nang cao vai tro KBNN doi vdi kiem soat chi cac du an dau tuXDCB thuoc he thdng KBNN, Dai hoc kinh te quoc dan 16 Le Quoc Hung (2005), Mot sd giai phap nang cao hieu qua quan ly va kiem soat toan vdn dau tuxay dung ca ban qua he thdng Kho bac Nha nude, De tai nghien cuu khoa hoc cap nganh, Kho bac Nha nude Thtra Thien Hue 2005 17 Le Hoang Ba Huyen (2008), Hoan thien cong tac quan ly chi NSNN cho dau tu XDCB tren dia ban huyen Bd Thudc, Tinh Thanh Hoa” Dai hoc kinh te quoc dan 18 Dao Thai Phuc & Le Hung Son (2006), Mot sd giaiphap hoan thien cong tac kiem soat chi dau tu tai Kho bac nha nuac Hd noi nham gop phan chong that thoat, lang phi dau tu xay dung ca ban, De tai NCKH cap nganh, Kho bac Nha nude Ha noi 19 Khieu Phuc Quynh (2012), Mot sd giai phap nham hoan thien md hinh Kiem soat chi NSNN theo ca che ‘‘mot cua” qua KBNN, De tai nghien cuu khoa hoc cap nganh Kho bac Nha nude Thai Binh 20 Le Hung Son (2005), Chat luang tu vdn va hieu qua vdn dau tu, Tap chi Quan ly Ngan quy Quoc gia - So 35 thang nam 2005, trang 16-18 21 Nguyen Manh Tien (2006), Mot sd giai phap nang cao chat luang kiem soat toan vdn dau tir xay dung ca ban cua KBNN tir thuc tien cua KBNN Thdi nguyen, De tai NCKH cap nganh KBNN Thai nguyen 22 Bui Huy Trudng (2010), Hoan thien cong tac kiem soat chi NSNN qua Kho bac Nhd nude gia doan hien nay, Dai hoc kinh te quoc dan 23 Hoang Phi Xuan (2010), Nang cao chat luang kiem soat chi ngan sach nhd nude qua Kho bac Nhd nude, Dai hoc kinh te quoc dan 24 Cac van ban hudng dan kiem soat toan von dau tu cua Kho bac Nha nude
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