Hoàn thiện quản lý tài chính của cơ quan tổng cục thống kê

LOI CAM DOAN Toi xin cam doan, day la de tai nghien cuu cua ca nhan toi Tat ca cac noi dung de tai duoc toi tim toi nghien cuu va phat trien, dudi gu hudng dan khoa hoc cua PGS.TS Dao Thi Phuong Lien Cac go lieu ket qua nghien cuu de tai hoan toan la trung thuc./ Ha Noi, ngay&thcmg/tf nam 2015 Tac gia luan van Hoang Thi Phuong Thuy LO’I CAM O’N Em xin tran kinh gui ldng biet on va loi cam on chan toi PGS.TS Dao Thi Phuong Lien nguoi da tan tinh chi bao, huong dan, giup em hoan luan van Xin tran cam on quy Thay, Co Khoa Ly luan Chinh tri va Vien Dao tao sau Dai hoc truong Dai hoc Kinh te Quoc dan da truyen dat kien thuc, kinh nghiem cho em qua trinh hoc tap, de em co kien thuc hoan luan van Xin tran cam on quy Thay, Co Hoi dong Khoa hoc bo mon, Hoi dong cham luan van da gop y, chinh sua de de tai luan van cua em duoc hoan thien hon Cuoi cung, toi xin tran cam on Ban lanh dao, cac dong nghiep khoi co quan Tong Cuc Thong ke da chia se cong viec, giup do, cung cap so lieu, tai lieu de toi hoan luan van Tran trong! BAN NHAN XET LUAN VAN THAC SY KINH TE Ten de tai luan van: “Hoan thien quan ly tai chink cua co' quan Tong cue Thong Ke” Tac gia luan van: Hoang Thi Phuong Thuy Ngudi nhan xet: PGS.TS To Due Hanh - Truong DH Kinh te Quoc dan Chuc trach Hoi dong: Phan bien Sau doc ky toan bo ban luan van, toi co mot so nhan xet cu the nhu sau: Ve tinh cap thiet cua cte tai Trong qua trinh doi moi kinh te, phat trien kinh te thi trudng b nude ta hien nay, cai each tai chinh la mot nhung chu truong, chinh sach Ion cua Dang va Nha nude, cd doi mdi tai chinh cong Tong cue Thong ke la mot co quan hanh chinh nha nude, da va dang tich cue thuc hien cai each tai chinh va da thu dupe nhieu ket qua tich cue Tuy nhien, qua trinh thuc hien cai each boc lo khong it nhung bat cap, han che, dac biet la quan ly tai chinh cua co quan Tong cue, dan den viec phan phoi, su dung nguon tai chinh chua that hieu qua Day la van de dat can dupe tiep tuc nghien cuu va co nhung giai phap huu hieu de giai quyet Xuat phat tu thuc tien do, hoc vien cao hoc Hoang Thi Phuong Thuy Irra chon “Hoan thien quan ly tai chinh cua co' quan Tong cue Thong Ke” lam de tai luan van thac sy kinh te cua minh, theo toi day la van de co y nghia va cap thiet ca ve ly luan va thuc tien De tai phu hop vdi chuyen nganh KTCT va khong trung lap vdi noi dung cac de tai cua cac cong trinh khoa hoc khac da dupe cong bo d ca va ngoai nude ma toi dupe biet Nhimg ket qua dat duoc cua luan van - Toan bo LV dirge trinh bay 112 trang (khong ke trang vbi 22 danh muc cac tai lieu tham khao) Ngoai phan mb dau va ket luan, luan van ket cdu gom chuong, 10 tiet Day la ket cau truyen thong va hop ly, phu hop vbi de tai cua LV - Vbi phuong phap di tir trim tuong den cu the, LV da he thong hoa duoc khung ly luan co ban ve quan ly tai chinh cua co quan hanh chinh nha nubc, bao gom: Khai quat ve co quan hanh chinh nha nubc; tai chinh va dac diem cua co quan hanh chinh nha nubc; quan niem, muc tieu, dac diem, noi dung, nhan to anh huong va su can thiet hoan thien quan ly tai chinh cua co quan hanh chinh nha nubc Nguoi doc dong tinh vbi each tiep can va phan tich cua LV - LV phan tich kinh nghiem quan ly tai chinh cac Bo cua Han Quoc va Trung Quoc Rut bai hoc kinh nghiem co the van dung hoan thien quan ly tai chinh cua co quan Tong cue Thong ke Viet Nam - Vbi van phong sang, sue tich, duoc minh chung bang cac so lieu da dang, phong phu, co nguon goc ro rang, dang tin cay, LV da phan tich duoc thuc trang quan ly tai chinh cua co quan Tong cue Thong ke bam sat vao noi dung quan ly tai chinh cua co quan hanh chinh nha nubc ma phan ly luan da neu Tren co’ sb do, LV rut tuu dat duoc, han che cung vbi nguyen nhan cua nhung han che Toi cho rang, su phan tich va danh gia thuc trang quan ly tai chinh cua co quan Tong cue Thong ke LV la kha lb gic, chat che, khoa hoc va sat thuc - Dua vao co sb ly luan duoc trinh bay b chuong 1, thuc trang b chuong 2; den chuong 3, LV da trinh bay phuong huong hoan thien quan ly tai chinh cua co' quan Tong cue Thong ke va de xuat mot he thong gom giai phap chu yeu nham hoan thien quan ly tai chinh cua co quan Tong cue Thong ke nhung nam toi Cac giai phap ma LV de xuat la kha dong bo, dupe phan tich co co so khoa hoc, vi vay toi cho rang, cac giai phap LV co tinh kha thi Mot so vein etc trao etoi cinig trie gid luan van LV da dat diroc nhung cong nhu' tren Nhung theo toi, LV van co mot so diem chira hop ly, bieu hien nhir sau: - Co nhirng muc, ten chung chung, nhu" ten muc 1.2.1 (trang 17), ten giai phap 3.3.1 (trang 89) - Trong noi dung muc 1.3.3 Bai hoc cho co quan Tong cue Thong ke LV rut bai hoc, nhung nhieu bai hoc khong co noi dung kinh nghiem ciia Han Quoc va Trung Quoc - Trong tiet 2.3 Danh gia (trang 72-82) trinh bay tinh khai quat han che - gach dau dong nhieu - LV hoi dai, loi hinh thirc trinh bay, chinh ta va in an Ket luan Mac du mot so loi nhu tren, nhung la loi nhd, khong anh huong den chat lupng cua LV Nhin chung LV la mot cong trinh khoa hoc cong phu, nghiem tuc va doc lap cua tac gia De tai va noi dung trinh bay cua LV phu hop voi chuyen nganh nghien cuu LV co ket cau hop ly, van phong sue tich; so lieu phong phu, cap nhat, co nguon goc ro rang, dang tin cay; hinh thirc trinh bay dung quy dinh LV da dap irng day du ca ve noi dung va hinh thuc cua LV thac sy kinh te, chuyen nganh KTCT Tac gia cua LV - Hoang Thi Phuong Thiiy xtrng dang dupe nhan hoc vi thac sy kinh te Ha Noi, 28 thang 10 nam 2015 CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu - Hanh phue NHAN XET LUAN VAN THAC s! KINH TE “Hoan thien quan ly tai chinh cua ca quan Tong cuc Thong ke ’’ De tai: Chuyen nganh: Kinh te chinh tri Cua hoc vien: Hoang Thi Phuong Thuy Nguai huong dan khoa hoc: PGS, TS Dao Thi Phuong Lien Nguai viet nhan xet: PGS,TS An Nhu Hai, Vien Kinh te chinh tri, Hoc vien Chinh tri quoc gia Ho Chi Minh Nhiem vu Hoi dong Phan bien II Doc ban chinh va ban tom tat luan van thac si cua hoc vien Hoang Thi Phuong Thuy, toi co nhan xet sau: \e tinh cap thiet cea de t I uan van De tai luan van phu hop voi ma so 60 31 02 02 cua chuyen nganh Kinh te chinh tri Muc dich cua luan van la tren co so he thong hoa co so ly luan va kinh nghiem quan ly tai chinh tai co quan hanh chinh Nha nuoc de danh gia thuc trang cong tac quan ly tai co quan Tong cuc Thong ke tu nam 2011 den nayy/L/X de de xuat giai phap hoan thien quan ly nham nang cao hieu qua su dung nguoqL/ tai chinh dap ung yeu cau phat trien cua co quan thoi gian toi De tai muon A , gop phan giai quyet van de nong co tinh thoi ma cac co quan quan ly nha nuoc'.V hien rat quan tam Ten va noi dung cua de tai la moi, khong trung voi cac cong trinh khoa hoc va luan van, luan an da cong bo va bao ve ma toi duoc biet De tai duoc nghien cuu cong se co y nghia thiet thuc Co’ so ly lua Ui thuc t ihh ea pliuvrng phap nphien cuu eve van de irong lunn vnn - Tac gia da dua tren quan diem ly luan cua kinh te chinh tri Mac - Lenin, quan triet duong loi, quan diem, chinh sach cua Dang va Nha nuoc ve doi moi quan ly tai chinh cong dap ung yeu cau phat trien kinh te thi truong De thuc hien muc tieu nghien cuu, hoc vien da su dung cac phuong phap nghien cuu gom: thu thap va xu ly thong tin, so lieu, phuong phap phan tich, tong hop, so sanh, lap mot so bang bieu, so de lam ro doi tuong va noi dung nghien cuu cua de tai I - Nguon tu lieu, so lieu thuc tien phuc vu cho nghien cuu cua de tai duoc thu thap tu cac sach bao va cac so lieu thong ke, bao cao duoc cong bo chinh thuc, su dung danh muc 22 tai lieu tham khao phuc vu cho nghien cuu luan van - Noi dung de tai duoc viet 112 trang, voi ket cau kha hop ly, logic, trinh bay ro rang, mach lac Gia tri khoa hoe va thuc tien cua ket qua nghien cu’u, nhfrng ket qua dai duoc cua luak van - Chuong da tong hop duoc ly luan co ban ve quan ly tai chinh tai co quan hanh chinh Nha nuoc tren cac noi dung: ban chat, muc tieu, dac diem va nguyen tac cua quan ly tai chinh; phan tich va lam ro noi dung quan ly tai chinh tai co quan hanh chinh Nha nuoc lam ro quy trinh quan ly, doi tuong quan ly, cong cu, phuong phap quan ly va da neu duoc chu the quan ly nguon tai chinh (tr 27-29) Tac gia da luan giai su can thiet phai hoan thien quan ly tai chinh tai co quan hanh chinh Nha nuoc; nhan to anh huong den quan ly doi tuong Da neu va phan tich kinh nghiem quan ly tai chinh tai co quan hanh chinh nha nuoc cua nuoc Han Quoc va Trung Quoc de rut bai hoc ma Tong cuc Thong ke Viet Nam co the tham khao Nhung bai hoc da huong vao mot so van de thoi su hien va co tinh thiet thuc - Chuong tu khai quat ve qua trinh truong thanh, chuc nang, nhiem vu, bo may, nhan su cua co quan Tong cuc Thong ke, dua theo khung ly luan da xac dinh o chuong 1, hoc vien phan tich va danh gia thuc trang quan ly tai chinh tai co quan tren tu nam 201 I den nay, chi cac tuu dat duoc (tr 72-76), han che va nguyen nhan cua han che (tr 76-83) Cac danh gia duoc dua tren nguon tai lieu chinh thuc, co tin cay, muc danh gia la xac dang ca klu'a canh qua dat duoc va han che hien - Chuong da de xuat duoc phuong huong va giai phap nham hoan thien quan ly tai chinh tai co quan Tong cuc Thong ke thoi gian toi Phuong huong hoan thien duoc tap trung vao phai bam sat chien luoc phat trien chung cua quoc gia, cua nganh; coi chat luong quan ly; hoan thien co che quan ly noi bo; nang cao chat luong nhan luc quan ly Cac giai phap duoc tap trung vao giai quyet cac van de co ban, buc thiet ve khac phuc han che va phat huy qua quan ly thoi gian qua de kien nghi cac cap co tham quyen viec hoan thien co’ che, chinh sach Moi giai phap deu da lam ro noi dung, dieu kien de thuc hien, cho thay hoc vien am hieu doi tuong va phuong phap nghien cuu Nhung thieu sot va han che ve noi dung va hinh thuc cua luan van - Tuy da lam ro doi tuong quan ly, muc tieu quan ly va cong cu quan ly, nhung neu lam ro chu the quan ly thi luan van co sue thuyet phuc cao hon - Viec trinh bay cac de muc cac tiet, tieu tiet chua theo quy dinh cua co sd dao tao, khien ngubi doc kho theo doi, kho nhan biet can duoc sua lai Ket luan Luan van la cong trinh nghien cuu cong phu, da hoi du cac yeu cau co ban cua mot luan van thac si kinh te Hoc vien loang Thi Phuong Thuy xung dang duoc cap bang thac si kinh te neu bao ve cong truOc Hoi dong danh gia cua Nha trubng Ha Noi, 25 thong 10 nam 2015 Co' quan quan ly xac nhan chu ky ben dung la cua PGS, TS An Nhu Hai » I f) ICl'q 7/- Man 'l3ij) ; Nguai nhan xet 7’ PGS, TS An Nhu Hai vienJ\X K’MHTE "[& Mud ' YEU CAU CUA HOI DONG CHAM LUAN VAN THAC SI Nhung diem hoc vien: G&na T&hj can sera chua bo sung truoc nop luan van chinh thuc cho Vie V'it-in dao tao SDH Chu tich Hoi dong Cam ket cua Hoc vien7 / ■ MI.^Q Jtti) ttdi jf/LA uAt (&( CM Hoc vien (Ky va ghi rd ho ten) Hoc vien phai co trach nhiem chinh soa LV theo yeu cau cua Hoi dong Trong truong hop khong chinh stia se khong duoc cong nhan ket qua bao ve Hoc vien phai dong ban yeu cau chinh sira vao cuoi luan van chinh thuc nop cho vien DT SDH 99 giang vien, bao cao vien; che chi hoi nghi, hoi thao v.v nen da lam cho dinh muc chi hien hanh khong la can cu phap ly de kiem tra, giam sat, xtr ly cac van de cd lien quan den vi pham chinh sach che quan ly tai chinh hien hanh Doi vdi Tdng cue Thdng ke can thudng xuyen cap nhap che do, chinh sach mdi, soat cac dinh muc chi tieu quy che chi tieu noi bo da ban hanh bai bd nhu'ng he thdng dinh muc kinh te - ky thuat khong phu hop vdi thuc te, vupt qua kha nang dam bao cua ngan sach, kha nang can ddi ngudn chi cua don vi, theo mot so dinh muc ve tieu chuan di cong tac bang may bay cua lanh dao, chuyen vien viec su dung xe o td cong vu, chi phi dien sang, dien thoai, chi tiep khach v.v can duoc dieu chinh thap hon so vdi trudc nham tang cudng hieu lire quan ly va thuc day chi tieu hieu qua tiet kiem, tang thu nhap cho CBCC Trong qua trinh can ddi, phan bd kinh phi NSNN chi thudng xuyen cho mdi don vi can luu y tdi viec dua cac trang thiet bi cong trinh xay dung di vao hoat dong Qua trinh tinh toan, phan bo du toan kinh phi NSNN cho cac don vi, ben canh viec xac dinh nhu cau kinh phi cho chi thudng xuyen theo che quy dinh can tinh toan day du cac nhan td lam tang nhu cau chi thuong xuyen nhu: cac trang thiet bi cong trinh xay dung hoan se dua vao su dung nam ke hoach Xay dung bo tieu chi danh gia chain diem cac hoat dong ciia cac bo phan lien quan den su dung kinh phi, cd che tai thudng phat rd rang Vi du cd nhung trudng hop chi dung hoac dudi dinh mire tieu chuan, che nhung van dam bao thuc hien dupe nhiem vu dupe xem la tiet kiem va cd he sd khen thudng: trudng hpp chi vupt hoac chi dung hoac dudi dinh muc, tieu chuan nhung van khong dam bao hoan nhiem vu dupe xem la lang phi va se bi tru diem thi dua Ddi vdi cac khoan chi phi tien luong tien cong, chi phi chung chi phi khau hao tai san cd dinh va cac chi phi khac vira phuc vu hoat dong chuyen mon vira phuc vu hoat dong dich vu, do, don vi can xay dung don gia tien luong thuc hien hach toan quy tien luong cua boat dong dich vu; xay dung nhung tieu thuc phan bd chi phi hpp ly, dam bao sir phu hpp giua doanh thu va chi phi dam bao phan anh dung ket qua hoat dong cua don vi 100 Chi lam them gid: Thu trudng ca quan can chu dong sap xep CBCC hien co de hoan nhiem vu thudng xuyen cua dan vi; kiem soat va nang cao trach nhiem cua Thu trudng dan vi viec giai quyet che lam ngoai gid; chi giai quyet toan lam dem them gid cho cac trudng hop thuc hien nhiem vu thudng xuyen duac giao nhung nhu cau cap bach khong lam kip gid hanh chinh phai to chuc lam ngoai gid Neu phat sinh nhu cau lam them ngoai gid can phai thuc hien viec chi tra theo dung che quy dinh Tranh tinh trang de viec chi tra them gid chi la hinh thuc de giai ngan kinh phi Chi to chuc cac cuoc hop hoi nghi, hoi thao: can thuc hien chi to chuc hoi nghi theo dung che do, dinh muc chi tieu quy dinh va pham vi du toan duac cap co tham quyen phe duyet Can tranh to chuc cac cuoc hoi nghi hoi thao lang phi khong can thiet Tang cuong hinh thuc hop true tuyen, giam toi da viec to chuc hop tap trung de tiet kiem chi phi to chuc hop di lai an d cua cac dai bieu Long ghep cac noi dung, van de cdng viec can xu ly de ket hap cac cuoc hop vdi mot each hop ly Hai la, dua tiet kiem che dinh phap ly de dam bao tinh hieu qua thuc hien Bdi vi, tiet kiem hieu qua, chong lang phi la nguyen tac can ban quan ly, su dung kinh phi NSNN Tuy nhien, tung thdi ky, tung giai doan cu the se can cu vao tinh hinh kinh te - xa hoi cua dat nude, tinh hinh thuc tien cua dan vi de dua cac muc tieu, chi tieu tiet kiem khac Chinh sach tiet kiem tap trung vao soat, cat giam nhung chuong trinh, du an, hoi nghi, hoi thao doan ra, doan vao, mua sam tai san kem hieu qua khong can thiet, tang cuong giam sat chi thudng xuyen cua co quan nha nude, theo mot so dinh muc ve tieu chuan di cdng tac bang may bay cua cac cap lanh dao viec str dung xe o to cdng vu, dinh muc xang dau can duoc xem xet quan ly mot each chat che Ba la, thuc hien quan ly hieu qua ddi vdi kinh phi tiet kiem duac Ca che tu chu quan ly tai chinh ddi vdi cac co quan hanh chinh nha nude da cd nhieu tac dong tich cue, giup cac dan vi chu dong su dung kinh phi duac giao tiet kiem hieu qua tang sd kinh phi tiet kiem duoc de chi tang thu nhap cho CBCC 101 Co che tu chu co nhieu doi mdi kha manh me so vdi co che cu, nhung van bi han che tu quan ly dua tren co sd ngudn luc dau vao, chua gan ket kinh phi tai chinh vdi ket qua dau chua xay dung dupe cac tieu chi danh gia ket qua su dung kinh phi tai cac don vi Co che tu chu tai chinh thien ve kinh phi va tiet kiem kinh gian qua qua chu den tiet kiem kinh phi, cac don vi chua quan tarn dung muc den chat luong va dieu kien lam viec Tu chu tai chinh nhieu nguyen nhan da thuc day cac don vi phai day manh tiet kiem chi tu anh hudng den trang bi co sd vat chat, dieu kien lam viec va phan nao han che ket qua cdng viec Bon la co quan Tdng cue can phai xay dung dinh muc khoan chi cac noi dung nhu: chi mua van phong pham, chi cdng tac phi, chi xang dau, dien thoai Khi thuc hien khoan chi den tung bo phan se nang cao y thuc cua tung can bo cdng chuc viec tiet kiem cac khoan chi 3.3.5 Hoan thien cac cdng cu, phuong tien va phuong phap quan ly tai chinh 3.3.5.1 Hoan thien cdng tac hach toan, ke toan va cac van ban, chung tu Hoat dong cdng tac hach toan ke toan la mot bo phan cau cua hoat dong cac co quan don vi hanh chinh Trong giai doan hien de hoat dong cua co quan hanh chinh hoat dong hieu luc hieu qua dam bao phuc vu tot cac nhiem vu hoan thien cac cdng cdng cu va phuong phap quan ly tai chinh cung phai thuc hien ddng bo cung cac giai phap khac Cai each the che linh vuc tai chinh nganh Thdng ke la cai each he thdng cac van ban ve quan ly va sir dung kinh phi ngan sach nha nude nganh Thdng ke; vi vay xay dung he thdng cac van ban phai bao dam dung phap luat, hai hoa cac lpi ich xuat phat tir Ipi ich cua nganh Nha nude Nhung giai phap hoan thien the che linh vuc tai chinh nganh Thdng ke nhu: - Ban hanh sua ddi Thdng tu ve quan ly va su dung kinh phi cac cuoc dieu tra thdng ke nhu: Thdng tu sd 53/2012/TT-BTC ve Quy dinh quan ly, sir dung va quyet toan kinh phi cac cuoc Tdng dieu tra thdng ke Thu tuong Chinh phu quyet 102 dinh: Thong tu so 58/2011/TT-BTC ve Quy dinh quan ly, su dung va quyet toan kinh phi thuc hien cac cuoc dieu tra thong ke - Hang nam (vao dau nam) Tong cue Thong ke can van ban hudng dan quan ly va sir dung kinh phi nganh Thdng ke - Quy dinh bang van ban he thdng bieu mau chung tir ke toan ap dung tai Tdng cue Thong ke Trong phan biet giua cac bieu mau bat buoc cua nha nude, cac bieu mau ke toan bat buoc su dung luan chuyen noi bo cua Tdng cue cua dieu tra thdng ke Viec quy dinh rd he thdng bieu mau chung tir tren giup cho viec van dung chung tir ke toan thdng nhat toan Nganh - Xay dung noi quy ve chung tir ke toan tieu chuan hop le cua chung tir Nhirng ngudi lien quan den cac nghiep vu kinh te phat sinh khong nhat thiet phai la ngudi cd hieu biet ve ke toan Mat khac, ho cung khong hieu het duoc tac dung, each there cung cap thdng tin td chuc hach toan ke toan tai don vi Viec xay dung noi quy ve chung tir ke toan tai don vi giup cho nhung ngudi lam va nhung ngudi khong lam cong tac ke toan thuan tien hon thuc hien cac thu tuc ke toan Viec xay dung tieu chuan hop le cua chung tir ke toan se giup Thu trudng don vi xac dinh trach nhiem cua ngudi lien quan den nghiep vu kinh te phat sinh - Xay dung cu the quy trinh luan chuyen chung tir tai Tdng cue Thdng ke giua cac don vi Co quan Tdng cue Thdng ke Tir gan trach nhiem ca nhan d mdi khau chu trinh luan chuyen chung tir tranh duoc tinh trang vira thira nhung van thieu cac budc qua trinh luan chuyen - Tai Co quan Cue Thdng ke: viec xay dung quy trinh tren se giup ke toan thu trudng don vi thay dupe muc trach nhiem quyen han cua minh tai mdi khau Tranh dupe tinh trang nham lan giua budc phe duyet su phat sinh cua nghiep vu ke toan vdi budc phe duyet sau nghiep vu phat sinh Quy trinh luan chuyen chung tir chi dupe thuc hien cd su chuyen mon hoa cong tac lap Ke hoach thuc hien cuoc dieu tra, da xac dinh ro doi tuong thuc hien cong viec va cac budc luan chuyen - Mau toan hpp dong giao khoan: Mau hpp dong kinh te vdi cac don vi, ca nhan dieu tra phong van can phai thuc hien theo cac bieu mau da quy dinh tai Tdng cue 103 3.3.5.2 Huong dan cac don vi su nghiep thuoc Tong cue Thong ke hoan thien Quy che chi tieu noi bo Cac co quan thuoc Tong cue can chu dong soat noi dung, che do, tieu chuan, dinh muc hi tieu quy dinhv a ap dung tai don vi De tren co so tiep tuc hoan chinh Quy che chi tieu noi bo theo huong: - Xay dung va hoan thien quy che chi tieu noi bo tren co so nguyen tac cdng khai dan chu: day la bien phap tot nhat nham phat huy quyen lam chu tap the cua CBCC viec kiem tra giam sat qua trinh phan bo, quan ly, su dung cac nguon kinh phi dupe giao cung nhu khoan kinh phi tiet kiem dupe Ngoai gop phan viec xay dung co quan sach vtrng manh Nhung pham vi can cdng khai la: chi tieu lao dong, kinh phi giao thuc hien che tu chu, phuong an phan phoi va su dung kinh phi, kinh phi tiet kiem, viec hinh va su dung cac quy cua co quan hanh chinh Noi dung can cdng khai cu the la nhung sd lieu, tai lieu lien quan den cac van de tren Ddi tupng cdng khai la toan the CBCC co quan tdng cue - Ngoai che khoan van phong pham, cdng tac phi, su dung dien thoai, can tiep tuc xay dung va mo rong che khoan doi vdi cac khoan chi quan ly hanh chinh - Hoan thien phuong thuc phan phoi, su dung kinh phi hanh chinh tiet kiem dupe, chi tra thu nhap tang them cho tung ngudi lao dong phai dam bao nguyen tac gan vdi chat luong va hieu qua cdng viec, ngudi nao, bo phan nao co tich dong gop de tiet kiem chi cd hieu suat cong tac cao thi dupe tra thu nhap tang them cao hon Dong thdi, muc chi tra cu the phai cd y kien thdng nhat cua to chuc cdng doan co quan trudc dupe Thu trudng co quan quyet dinh 3.3.5.3 Day manh ung dung cdng nghe thdng tin quan ly tai chinh Thdi gian qua viec trang bi co sd vat chat, cac phuong tien, thiet bi lam viec tai Tong cue Thdng ke da dupe chu dau tu Tuy nhien mot sd may mdc van 104 chua dap ung duoc ve toe do, dung luong; mot so may da cu nguon von dau tu mua sam han che Viec dau tu xay dung phan mem ve quan ly tai san chua dupe quan tarn thuc hien Phan mem ke toan dang sir dung chua dupe dat hang rieng theo dac thu cua co quan Tdng cue, do can thiet phai quan tarn hon nua den viec mua sam trang thiet bi lam viec va day manh viec ung dung CNTT cdng tac quan ly tai chinh tai Tdng cue, tu gop phan nang cao chat luong cdng tac quan ly tai chinh ke toan, giup cho viec dieu hanh hoat dong chi tieu cua don vi dupe tiet kiem, hieu qua, tham muu cho Lanh dao Tdng cue cd nhung quyet dinh dieu chinh kip thoi, han che toi da viec lang phi su dung ngan sach Kinh phi cho viec dau tu trang thiet bi lam viec tren thuc te moi chi chu den cap mdi trang thiet bi cho nhung chuyen vien mdi hoac thay the nhung thiet bi da qua cu, chua quan tarn den viec nang cap, ddi mdi thiet bi 3.3.6 Hoan thien cdng tac tra, kiem tra, giam sat quan ly tai chinh Ben canh viec tang cudng cdng tac quan ly can phat huy vai trd cua cdng tac giam sat tra, kiem tra Cdng tac giam sat, tra kiem tra ddi vdi cac don vi thuc hien che tu chu tai chinh phai theo mot quy trinh mdi phu hop vdi nhung nguyen tac cua co che khoan va phai cd co che rd rang, cu the: - Tang cudng cdng tac tra cua cac co quan chuc nang dac biet la tra tai chinh - Tang cudng cdng tac kiem tra thudng xuyen cung nhu kiem tra dot xuat cua cac nganh, cac cap va cua cac co quan quan ly cap tren - Can day manh viec giam sat thudng xuyen ve tinh hinh hoat dong va chat luong cdng viec cua co quan hanh chinh thuc hien che tu chu tu chiu trach nhiem ve su dung kinh phi quan ly hanh chinh Can phai quan triet quan diem kiem soat chi la trach nhiem cua cac nganh, cac cap cac don vi cd lien quan chu khdng phai la chi cua rieng bo phan quan ly tai chinh va Kho bac nha nude 105 3.3.6.1 Kiem soat qua Kho bac Nha nude Kiem soat chat che cac khoan chi cua cac co quan nha nude nham tang cudng cong tac quan ly tai chinh cua cac don vi la mot qua trinh phuc tap lien quan den nhieu nganh, vai tro cua he thdng Kho bac Nha nude Ve co ban Kho bac nha nude da lam kha tot nhiem vu cua minh kiem soat moi khoan chi NSNN bao gdm chi thudng xuyen va khong thudng xuyen Tuy nhien, d day can nhan manh vai tro kiem soat cua KBNN De md rong quyen tu chu cho cac co quan hanh chinh viec su dung cac ngudn kinh phi duoc giao, dam bao hieu qua thi phuong thuc kiem soat, giam sat cua KBNN ddi vdi cac co quan hanh chinh thuc hien che tu chu tu chiu trach nhiem ve su dung kinh phi quan ly hanh chinh cung phai thay doi cho phu hop KBNN chi nen tap trung vao quan ly tdng the, nhu: tdng kinh phi thuc hien che tu chu cua co quan hanh chinh duoc giao; kinh phi da thuc thien da giai ngan; ddi chieu, kiem soat giua noi dung chi va noi dung cong viec nhiem vu duoc giao du toan cua cap cd tham quyen; chap hanh phap luat tai chinh che do, dinh muc cua cac khoan chi so voi quy dinh cua Nha nude va Quy che chi tieu noi bo cua co quan hanh chinh Dong thdi, KBNN phai co van ban hudng dan thuc hien kiem soat chi thdng nhat va dong bo, tranh tinh trang hudng dan don vi theo cam nhan chu quan cua tung can bo chuyen quan Ben canh can thiet lira chon phuong thuc cap phat, toan doi vdi tirng khoan chi thudng xuyen cho phii hop vdi dieu kien kinh te - xa hoi hien tai Cu the: phuong there cap phat toan ddi vdi cac khoan chi tra tien luong va cd tinh chat luong se khac vdi phuong thuc cap phat, toan ddi vdi cac khoan mua sam trang thiet bi phuong tien lam viec 3.3.6.2 Kiem tra, kiem soat noi bo Cong tac giam sat kiem tra cung can duoc tang cudng noi bo cac co quan hanh chinh Viec xay dung mdi trudng kiem soat noi bo lanh manh minh bach, cong khai cac co quan hanh chinh thuc hien tu chu, tu chiu trach nhiem ve sir dung kinh phi quan ly hanh chinh la mot cong cu quan ly huu hieu nham tuan 106 thu phap luat va cac quy dinh quan ly; tang cuong trach nhiem tiet kien, hieu qua; chong lai cac hanh vi lang phi, lam dung, gian lan quan ly, De dam bao hieu qua cua cong tac nay, co quan Tong cuc thong ke can phai: Trudc het, can tang cuong kiem tra viec lap du toan cua cac bo phan Xem xet viec lap du toan co can cu vao nhu cau, nhiem vu cua cac Vu hay khong; xem xet viec lap du toan co can cu vao cac tieu chuan, dinh muc quy dinh hay khong Doi vdi cac noi dung chi khong thuong xuyen, can kiem tra xem cac nhiem vu da co danh muc nhiem vu duoc cap co tham quyen giao hay chua Can tang cuong kiem soat viec chap hanh ky luat du toan thu - chi tai don vi Kiem soat tinh hinh thuc hien du toan cua cac bo phan, bao cao lanh dao Tdng cuc de co cac chi dao kip thoi Day manh viec trien khai thuc hien quy che cong khai tai chinh, quy che dan chu, quy che tu kiem tra dam bao cho viec kiem tra, kiem soat tai don vi duoc hieu qua De quan ly tot cac khoan chi, ban than moi ca nhan, bo phan can thuc hien tot cac thu tuc, quy trinh kiem soat noi bo theo nhieu cap Quy trinh kiem soat bien nen ap dung la kiem soat qua cap: Kiem soat tu cap Vu, bo phan thuc hien, kiem soat cua bo phan ke toan tai chinh va cuoi cung mdi la su kiem soat va phe duyet cua lanh dao don vi 3.4 Kien nghi 3.4.1 Kien nghi ddi vo'i Chink phu Tao dieu kien ve moi truong phap ly de cac giai phap ve quan ly tai chinh co dieu kien phat huy tac dung Phap luat tai chinh phai duoc xay dung va hoan thien theo xu hudng chi tiet, cu the hoa va on dinh dan; tranh tinh trang cac van ban dudi luat hudng dan thi hanh thoat ly khoi luat va tren thuc te duong nhu co gia tri phap ly cao hon luat Ben canh do, Chinh phu nghien cuu xem xet trinh Qudc hoi bien phap tang cuong vai tro kiem tra, kiem soat cua cac co quan lap phap cho cac ban ban phap luat dam bao duoc tinh he thong, tinh nhat quan va su phoi hop chat che, tao moi truong phap ly tai chinh minh bach va lam can cu phap ly co hieu luc kiem tra chap hanh cac luat le ve co che quan ly tai chinh 107 r 3.4.2 Kien Nghi vdi Bo va cac Ban, Nganh Bo Tai chinh nghien cau bao cao Chinh phu trinh Quoc hoi xem xet sua doi, bo sung Luat NSNN cho phu hop vdi tinh hinh thuc te ve thbi gian lap du toan NSNN de cac don vi du toan co du thoi gian xay dung du toan, dam bao cd can cu Tang cudng cdng tac giam sat tinh hinh thuc hien cac co che tir chu tai chinh ddi vdi cac co quan nha nude va cac don vi sir nghiep dam bao viec thuc hien dung quy dinh cua phap luat; thdng qua cdng tac giam sat, yeu cau co quan nha nude kip thoi dieu chinh bd sung co che chinh sach cho phu hop vdi tinh hinh thuc tien va dinh hudng phat trien kinh te - xa hoi cua dat nude 108 KET LUA • N nuoc ta, cac co quan hanh chinh nha nuoc co so luong va vai trd rat quan ddi voi su phat trien kinh te - xa hoi Cac co quan hanh chinh nha nuoc la nhung don vi thuc hien nhiem vu chinh tri, nhiem vu chuyen mon theo quy dinh cua Nha nuoc va cung la nhung don vi sang tao cac san pham dac biet d dang vat chat hoac phi vat chat cua dat nuoc Hang nam, kinh phi duoc cac co quan hanh chinh quan ly va su dung rat lon, viec quan ly va su dung nguon luc chinh la trach nhiem ddi voi su phat trien kinh te - xa hoi cua dat nuoc va ddi voi nhan dan Do do, cong tac quan ly tai chinh ddi voi co quan hanh chinh phai duoc thuc hien tren co sd khoa hoc, co sd phap ly, dat duoc hieu qua cao va phu hop voi dieu kien thuc tien cua dat nuoc tung thoi ky nhat dinh Nang cao nang luc quan ly tai chinh cac co quan hanh chinh nha nuoc la mot nhung yeu cau quan de nang cao hieu qua hoat dong cua cac chu the De gop phan cung cd, phat trien nang luc quan ly tai chinh tai co quan Tong cuc Thdng ke, de tai “Hoan thien quan ly tai chinh cua co quan Tdng cuc Thdng ke” da duoc tac gia nghien cuu va hoan thien De tai tap trung giai quyet duoc mot so van de co ban sau day: - Luan van da lam ro duoc cac van de ly luan 've co quan hanh chinh nha nuoc; da tap trung phan tich duoc cac noi dung cua cong tac quan ly tai chinh cua co quan hanh chinh nha nuoc Luan van da khai quat hoa tuong ddi cu the ve cac nhan td anh hudng chu yeu den cong tac quan ly tai chinh cua co quan hanh chinh nha nuoc - Luan van da nghien cuu, di sau phan tich, danh gia thuc trang cong tac quan ly tai chinh tai co quan Tong cuc Thdng ke Chi nhung ket qua, han che va nguyen nhan cua nhung han che cong tac quan ly tai chinh d co quan Tong cuc Thdng ke thoi gian vua qua 109 - Tren ca sa xem xet thac trang, nhung ton tai, nhung nguyen nhan cua ton tai qua trinh quan ly tai chinh tai Tong cuc Thong ke va dinh huong phat trien cua Tong cuc Thong ke boi canh cai cach hanh chinh va tai chinh cua dat nuoc nhung nam toi, luan van da de xuat quan diem, giai phap nham hoan thien cong tac quan ly tai chinh doi voi dan vi thoi gian den 110 DANH MUC TAI LIEU THAM KHAO • • Bo Tai chinh, Bo Noi vu (2006), Thdng tu so 03/2006/TTLT-BTC-BNV 17 thdng 01 nam 2006 hudng dan thuc hien Nghi dinh sd 130/2005/ND-CP ve thuc hien che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude Bo Tai chinh (2012), Thdng tu sd 03/2012/TT-BTC 13 thdng nam 2012 hudng dan ke toan cac dan vi hanh chinh su nghiep thuc hien luat ngan sach nha nude va khoan chi hanh chinh Bo Tai chinh, Bo Noi vu (2014), Thdng tu so 71/2014/TTLT-BTC-BNV 30 thdng nam 2014 quy dinh che tu chu, tu chiu trach nhiem ve su dung kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude Bo Tai chinh Van ban phap quy, Tap Bo Tai chinh Van ban phap quy Tap 10 Bo Tai chinh Van ban phap quy, Tap 11 Bo Tai chinh (2013) Quyet dinh sd 224/QD-BTC 30/1/2013 phe duyet Chuang trinh hanh dong cua nganh tai chinh trien khai thuc hien Chien luqc Tai chinh den 2020 Chinh phu (2005), Nghi dinh sd 130/2005/ND-CP 17 thdng 10 nam 2005 quy dinh che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude Chinh phu (2012), Quyet dinh sd 450/QD-TTg 18/4/2012 phe duyet Chien luqc Tai chinh den 2020 10 Chinh phu (2013), Nghi dinh so 117/2013/ND-CP 07 thdng 10 nam 2013 sua doi, bd sung mot sd dieu cua Nghi dinh sd 130/2005/ND-CP quy dinh che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude 11 Dao Thi Que Phuong (2010), Tdng cudng quan ly tai chinh tai Uy ban nhan dan quan Hai Bd Trung, luan van thac si kinh te Dai hoc Kinh te Quoc dan 12 Hoc vien Hanh chinh Quoc gia (2007/ To chuc va nhan su hanh chinh Nha Ill nude, Nxb Khoa hoc va ky thuat Ha Noi 13 Hoc vien Tai chinh (2010), Giao trinh Quan ly tai chinh Nha nude, Nha xuat ban Tai chinh Ha Noi 14 Mai Thi Hong Nghia (2012), Hoan thien co’ che tai chinh cua dan vi su nghiep cd thu, Luan van thac si, Dai hoc Kinh te Quoc dan Ha Noi nam 2012 75 Nguyen Thanh Hien (2011), tdng cudng quan ly tai chinh ddi vdi cac ca quan hanh chinh tai vu Ke hoach - Tai chinh, Bo tai chinh, luan van thac si kinh te, Dai hoc Kinh te Quoc dan 16 Phan Hull Nghi (2009), Quan ly tai san cdng cac ca quan hanh chinh Nha nude Viet Nam, Luan an tien si kinh te, Dai hoc Kinh te Quoc dan 2009 77 Thu tuong Chinh phu (2011) Quyet dinh sd 1803/QD-TTg, 18 thdng 10 nam 2011 Phe duyet Chien luac phat trien Thdng ke Viet Nam giai doan 2011 — 2020 va tarn nhin den nam 2030 18 Thu tuong Chinh phu (2010), Quyet dinh so 59/2010/QD-TTg 30 thang nam 2010 ban hanh Dinh muc phan bd du toan chi thudng xuyen ngan sach cho cac Bo, ca quan ngang Bo, ca quan thuoc Chinh phu va cac ca quan khac a Trung uang 19 Thu tuong Chinh phu (2012), Chuang trinh doi mdi quan ly tai chinh doi vdi cac ca quan hanh chinh nha nude va dan vi su nghiep cdng giai doan 2012- 2013 ” ban hanh kem theo Quyet dinh so 08/2012/QD-TTg 15.1.2012 20 Thu tuong Chinh phu (2013), Quyet dinh sd 356/2013/QD-TTg 25thang 02 nam 2013 “Phe duyet dieu chinh Quy hoach phat trien giao thdng van tai dudng bo Viet Nam den nam 2020 va dinh hudng den nam 2030" 21 Tong cue Thdng ke (2012, 2013, 2014), Bao cao quyet toan tai chinh nam 2012, 2013, 2014 22 Tran Thi Ha (2014), Hoan thien quan ly tai chinh tai ca quan Tdng cue dudng bo Viet nam, Luan van thac si kinh te Dai hoc Kinh te Qudc dan 110 DANH MUC TAI LIEU THAM KHAO • • Bo Tai chinh, Bo Noi vu (2006), Thdng tu so 03/2006/TTLT-BTC-BNVngay 17 thdng 01 nam 2006 hudng dan thuc hien Nghi dinh sd 130/2005/ND-CP ve thuc hien che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh ddi vai cac ca quan nha nude Bo Tai chinh (2012), Thdng tu sd 03/2012/TT-BTC 13 thdng nam 2012 hudng dan ke toan cac dan vi hanh chinh su nghiep thuc hien luat ngan sach nha nude va khoan chi hanh chinh Bo Tai chinh, Bo Noi vu (2014), Thdng tu so 71/2014/TTLT-BTC-BNV 30 thdng nam 2014 quy dinh che tu chu, tu chiu trach nhiem ve su dung kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude Bo Tai chinh, Van ban phap quy Tap Bo Tai chinh, Van ban phap quy, Tap 10 Bo Tai chinh, Van ban phap quy Tap 11 Bo Tai chinh (2013), Quyet dinh sd 224/QD-BTC 30/1/2013 phe duyet Chuang trinh hanh dong cua nganh tai chinh trien khai thuc hien Chien luac Tai chinh den 2020 Chinh phu (2005) Nghi dinh sd 130/2005/ND-CP 17 thdng 10 nam 2005 quy dinh che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude Chinh phu (2012), Quyet dinh sd 450/QD-TTg 18/4/2012 phe duyet Chien luac Tai chinh den 2020 10 Chinh phu (2013), Nghi dinh sd 117/2013/ND-CP 07 thdng 10 nam 2013 sua doi, bd sung mot sd dieu cua Nghi dinh sd 130/2005/ND-CP quy dinh che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh doi vdi cac ca quan nha nude 11 Dao Thi Que Phuong (2010) Tdng cudng quan ly tai chinh tai Uy ban nhan dan quan Hai Bd Trung, luan van thac si kinh te, Dai hoc Kinh te Quoc dan Ill 12 Hoc vien Hanh chinh Quoc gia (2007/ To chuc va nhan su hanh chinh Nha nuac, Nxb Khoa hoc va ky thuat, Ha Noi 13 Hoc vien Tai chinh (2010), Giao trinh Quan ly tai chinh Nha nuac, Nha xuat ban Tai chinh, Ha Noi 14 Mai Thi Hong Nghia (2012), Hoan thien ca che tai chinh cua dan vi su nghiep cd thu, Luan van thac si Dai hoc Kinh te Quoc dan Ha Noi nam 2012 15 Nguyen Thanh Hien (2011) tdng cuong quan ly tai chinh doi vdi cac ca quan hanh chinh tai vu Ke hoach - Tai chinh, Bd tai chinh, luan van thac si kinh te, Dai hoc Kinh te Quoc dan 16 Phan Htru Nghi (2009), Quan ly tai san cdng cac ca quan hanh chinh Nha nude Viet Nam, Luan an tien si kinh te Dai hoc Kinh te Quoc dan 2009 17 Thu tudng Chinh phu (2011), Quyet dinh sd 1803/QD-TTg, 18 thdng 10 r t r nam 2011 Phe duyet Chien lucre phat trien Thdng ke Viet Nam giai doan 2011 — 2020 va tarn nhin den nam 2030 18 Thu tuong Chinh phu (2010), Quyet dinh sd 59/2010/QD-TTg 30 thdng nam 2010 ban hanh Dinh muc phan bo du toan chi thudng xuyen ngan sach cho cac Bo, ca quan ngang Bo, ca quan thuoc Chinh phu va cac ca quan khac a Trung uang 19 Thu tudng Chinh phu (2012), Chuang trinh doi mdi quan ly tai chinh doi vdi cac ca quan hanh chinh nha nude va dan vi su nghiep cdng giai doan 20122013” ban hanh kem theo Quyet dinh sd 08/2012/QD-TTg 15.1.2012 20 Thu tudng Chinh phu (2013), Quyet dinh sd 356/2013/QD-TTg 25thang 02 nam 2013 “Phe duyet dieu chinh Quy hoach phat trien giao thdng van tai dudng bo Viet Nam den nam 2020 va dinh hudng den nam 2030" 21 Tdng cue Thdng ke (2012, 2013, 2014), Bao cao quyet toan tai chinh nam 2012, 2013, 2014 22 Tran Thi Ha (2014), Hoan thien quan ly tai chinh tai ca quan Tdng cue dudng bo Viet nam, Luan van thac si kinh te, Dai hoc Kinh te Quoc dan