Nâng cao chất lượng kiểm soát chi ngân sách nhà nước qua kho bạc nhà nước (lấy ví dụ ở kho bạc nhà nước nghệ an)

TRVdNG DAI HOC KUNH Tfi QUOC DAN - 0308 - r' HOC KTQD * \ r, THONG TIN THU'VIEN ' phONGWNAN-jf HOANG THI XUAN mT ■ - >■ NANG CAO CHAT LUONG KIEM SOAT CHI ■ NGAN SACH NHA Nlrfc QUA KHO BAC NHA NUUC (Lay vf du d Kho bac Nha nudc Nghe An) CHUYEN NGANH: KINH TE CHINH TRI LUAN VAN THAC SY KINH TE • • ths ^75" Ngtfdi htfdng dan khoa hoc? PGS.TS.TRAN VIET TIEN HA NOI, NAM 2010 MUC LUC MO DAU Tinh cap thiet cua de tai: Tong quan tinh hinh nghien cuu lien quan den de tai loan van Doi tnong va phani vi nghien cun: Muc tieu, nhiem vu cua de tai: Phuong phap nghien cu’u: Dong gop cua luan van: Ket cau luan van: CHUONG I: CO SO LY LUAN VA THU’C TIEN VE CHAT LUONG KIEM SOAT CHI NGAN SACH NHA NU’O’C QUA KHO BAC NHA NUOC 1.1 Chi ngan sach nha nude va kiem soat chi NSNN qua KBNN 1.1.1 Chi ngan sach nha nude 1.1.2 Kiem soat chi ngan sach nha nude qua Kho bac Nha nude 1.2 Mot so van de co' ban ve chat luong kiem soat chi NSNN qua KBNN 1.2.1 Quan niem chat luong, kiem soat chi NSNN qua KBNN 1.2.2 Can cu danh gia chat luong kiem soat chi NSNN qua KBNN 1.2.3 Nhung nhan to anh htrdng den chat luong kiem soat chi ngan sach nha nude qua Kho bac Nha nude 1.2.4 Sir can thiet nang cao chat luong kiem soat chi ngan sach nha nude qua Kho bac Nha nude 1.3 Kinli nghiem ve nang cao chat luong kiem soat chi ngan sach nha nude qua Kho bac Nha nuoc o mot so nuoc va KBNN Thanh Hoa 1.3.1 Tong quan kinh nghiem 1.3.2 Mot so bai hoc kinh nghiem cd the ap dung vao KBNN va KBNN Nghe An CHUONG 2: THUC TRANG CHAT LUONG KIEM SOAT CHI NGAN SACH NHA NUOC QUA KHO BAC NHA NUOC NGHE AN 2.1 Tinh hinh chi va kiem soat chi NSNN qua KBNN Nghe An 2.1.1 Khai quat qua trinh hinh va phat trien cua KBNN Nghe An 2.1.2 l ong quan ve chi NSNN tren dia ban tinh Nghe An thdi gian qua 2.1.3 Tinh hinh kiem soat chi NSNN qua KBNN Nghe An thdi gian qua 2.2 Chat luong kiem soat chi NSNN qua KBNN Nghe An thoi gian qua 2.2.1 Quy trinh kiem soat chi NSNN qua KBNN 2.2.2 Kiem soat chap hanh dir toan kiem soat chi ngan sach nha nudc qua Kho bac Nha nudc 46 2.2.3 Kiem soat chap hanh cac che do, tieu chuan, dinh muc va tinh day du hop phap, hop le cua ho so chi'rng tu chi ngan sach nha nude qua Kho bac Nha nude Nghe An 50 2.2.4 To chiic giao dich toan chi tra NSNN qua KBNN Nghe An 57 2.3 Danh gia chat luong kiem soat chi NSNN qua KBNN Nghe An 59 2.3.1 Nhirng tuu ve chat luong kiem soat chi NSNN qua Kho bac Nha nudc Nghe An 59 2.3.2 Nhung ton tai va nguyen nhan cua nhirng ton tai 62 CHU’O’NG 3: PHUONG HUONG VA GIAI PHAP NANG CAO CHAT LUONG KIEM SOAT CHI NGAN SACH NHA NUOC QUA KHO BAC NHA NUOC 67 3.1 Phuong huong nang cao chat luong kiem soat chi NSNN qua KBNN 67 3.1.1 Nhirng can ct'r de xuat phirong huong 67 3.1.2 Dinh huong nang cao chat luong kiem soat chi NSNN qua KBNN 74 3.2 Giai phap nang cao chat luong kiem soat chi NSNN qua KBNN 77 3.2.1 Ban hanh quv trinh kiem soat chi ngan sach nha nudc qua Kho bac Nha nudc thong nhat chat che va dupe thuc hien mot each nghiem tuc 77 3.2.2 Hoan thien he thong che do, tieu chuan dinh muc chi NSNN 81 3.2.3 Nang cao chat luong dir toan chi NSNN 83 3.2.4 Hoan thien lie thong ke toan quyet toan NSNN 84 3.2.5 Dao tao boi dudng nang cao trinh nang lire va pham chat can bo KBNN noi chung va can bo KSC NSNN qua KBNN noi rieng 86 3.2.6 Phan dinh ro trach nhiem quyen han cua KBNN va cac co quan co lien quan den quan ly, sir dung va KSC NSNN 88 3.2.7 I lien dai hoa cong nghe cua KBNN 89 3.3 Mot so kien uglii nham nang cao chat luong KSC NSNN qua KBNN 92 3.3.1 Doi vdi cac co quan Trung uong 92 3.3.2 Doi vdi Kho bac Nha nudc 96 3.3.3 Doi vdi Kho bac Nha nudc Nghe An .97 KET LUAN 99 LOI CAM DOAN Tdi xin cam doan day la cong trinh nghien cun cua rieng tdi Cac so lieu neu luan van la trung thuc Nhung ket luan khoa hoc cua luan van chua ticng duo'c cong bo bat ky cong trinh nao Tac gid luan van Hoang Thi Xuan DANH MUC CAC Ttf VIET TAT KBNN Kho bac Nha nudc NSNN Ngan sach Nha nudc NHNN Ngan hang Nha nudc KT-XH Kinh te - Xa hoi CTMT Chuong trinh muc tieu XDCB Xay dung co ban DTXDCB KSC CBCC KH Dau tu xay dung co ban Kiem soat chi Can bo cong chuc Ke hoach HDND Hoi dong nhan dan UBND Uy ban nhan dan XHCN Xa hoi chu nghia IMF CNXH Quy tien te quoc te Chu nghia xa hoi TW Trung uong GDP Toc tang trudng kinh te (Tong san pham noi dia) NSDP Ngan sach dia phuong WTO To chuc thuong mai the gidi (World Trade Organization) ODA Ho tro phat trien chinh thuc (Official Development Assistance) TTVDT H Thanh toan von dau tu TABMIS He thong thong tin quan ly Ngan sach - Kho bac GPMB Giai phong mat bang ATM Automatic Teller Machine KTKB Ke toan Kho bac VDT KSTTVDT Von dau tu Kiem soat toan von dau tu NSTW Ngan sach trung uong GRVDT Giay rut von dau tu BQLDA Ban quan ly du an GDN Giay de nghi DANH MUC CAC BIEU Ten bieu So hieu bieu DO Thi 2.1 Bieu 2.1 Bigu 2.2 Bieu 2.3 Trang Ty tu can doi ngan sach cua tinh Nghe An 36 Co cau Chi NSNN qua KBNN dia han Nghe An tu 37 nam 2005 den 2009 Doanh so kiem soat chi NSNN qua KBNN tren dia 42 Nghe An tu 2005 den 2009 Bang tong hop du toan NSNN qua cong tac kiem soat chi cua KBNN tren dia ban tinh Nghe An giai doan 49 2005 - 2009 Bieu 2.4 Bigu 2.5 Bieu 2.6 Ket qua KSC NSNN doi vdi chi thubng xuyen qua 53 KBNN Nghe An (2005 - 2009) Ket qua KSC NSNN dOi vdi DTXDCB qua KBNN 54 Nghe An (2005 - 2009) Chi tieu hoat dong cua KBNN Nghe An (2005 - 2009) 57 DANH MUC CAC SO DO So hieu so’ Ten so' dO So so 2.1 Quy trinh kiem soat chi DTXDCB qua KBNN Nghe An Trang 45 So 3.1 Quy trinh KSC “mot cua” doi vdi chi thubng xuyen 79 So 3.2 Quy trinh KSC “mot cua” doi vdi DTXDCB 80 TRUING DAI HOC KINH TE Qu6c DAN (SQ- % R-)(O - HOANG THI XUAN NANG CAO CHAT LUONG KIEM SOAT CHI NGAN SACH NHA NUVC QUA KHO BAC NHA NUOC (Lay vi du u Kho bac Nha nude Nghe An) CHUYEN NGANH: KINH TE CHINH TRI TOM TAT LUAN VAN THAC SY • HANOI, NAM 2010 • TOM TAT Chi NSNN la mot linh vuc het sue quan co tac dong rat Ion den tinh hinh kinh te - xa hoi noi chung cung nhu nen tai chinh noi rieng Vi vay tung thdi ky, quan ly va str dung hieu qua cac khoan chi ngan sach co y nghTa het sue to Ion ve mat kinh te va xa hoi gop phan nang cao nguon luc tai chinh thuc day nen kinh te phat trien dong thdi la bien phap huu hieu de thuc hanh tiet kiem chong lang phi gop phan on dinh xa hoi va nang cao doi song nhan dan Ky hop thu Quoc hoi khoa IX da thong qua luat NSNN Day la van ban phap ly cao nhat danh dau bu’dc chuyen bien moi cong tac quan ly NSNN noi chung quan ly chi ngan sach noi rieng Theo tinh than Luat NSNN viec quan ly chi NSNN chat che co hieu qua la trach nhiem cua tat ca cac nganh cac cap cac co quan va ca nhan co lien quan den viec quan ly va str dung nguon kinh phi thuoc NSNN Thu tudng Chinh phu da co quyet dinh so 861/QD- TTg ve viec tang cudng kiem soat chi NSNN va giao nhiem vu cho KBNN thirc hien Do la dam bao chi ngan sach dung muc tieu nhiem vu tiet kiem va hieu qua Dong thdi phat hien ngan chan va xtr ly kip thdi nhirng hien tuong gay lang phi, that thoat NSNN Vi vay, viec kiem soat chi NSNN qua KBNN la van de cap thiet cua Dang va Nha nude ta Dai hoi Dang IX da nhan manh: "Su dung NSNN phai chu dong va hieu qua, tang cudng kiem soat cac khoan chi kien quyet chong lang phi that thoat" Kiem diem qua trinh thuc hien nghi quyet Dai hoi IX cua Dang va nhin lai 20 nam doi moi, Dang ta danh gia : " Dau tu cua Nha nude dan trai, hieu qua chua cao, that thoat nhieu Lang phi chi tieu ngan sach va tieu dung xa hoi nghiem trong" (Bao cao chinh tri cua Ban chap hanh Trung uong Dang khoa IX tai dai hoi dai bieu toan quoc lan thu X cua Dang) Vi vay, viec nang cao chat luong KSC NSNN tiet kiem va hieu qua cao dang la van de tran trd buc xue cua Dang va Nha nude ta Trong boi canh do, tac gia chon de tai: "Nang cao chat luong kiem soat chi ngan sach nha nuoc qua Kho bac Nha mtd’c (Lay vi du o' Kho bac nha nuoc Nghe An)" lam de tai luan van tot nghiep Luan van str dung cac phuong phap nghien cuu cua kinh te chinh tri la: phuong ii phap vat bien chung va vat lich sd; phuong phap truu tuong hoa khoa hoc; phuong phap logic va lich sd; phuong phap phan tich, tong hop thong ke, so sanh de giai quyet cac noi dung cua luan van Cac phuong phap duoc ket duoc ket hop chat che vdi dua tren quan diem, chinh sach, cac quy dinh cua Nha nudc ve KSC NSNN qua KBNN Luan van co nhung dong gop co ban sau ; Thu’ nhat, luan van da gop phan he thong hoa ly luan ve KSC NSNN va KSC NSNN qua KBNN Luan van cho rang, KSC NSNN la viec tham dinh, kiem tra, kiem soat cac khoan chi NSNN theo cac che do, dinh muc, chinh sach chi tieu quy dinh Chi NSNN nhin chung deu phai qua KBNN KSC NSNN qua KBNN la viec KBNN tham dinh, kiem tra, kiem soat cac khoan chi NSNN theo nhung chinh sach, che do, dinh muc chi da quy dinh De nang cao hieu qua cac khoan chi NSNN, doi hoi phai nang cao chat luong KSC NSNN qua KBNN Chit luong KSC NSNN qua KBNN la viec KBNN kiem soat cac khoan chi NSNN phu hop vdi cac chinh sach, che do, dinh muc chi tieu Nha nudc quy dinh theo nhung nguyen tac, hinh thuc, phuong phap quan ly tai chinh qua trinh cap phat, toan cac khoan chi cua NSNN nham chi dung muc tieu doi tuong va nang cao hieu qua cac khoan chi cua NSNN Luan van cung da phan tich nhung can cu danh gia chat luong KSC NSNN qua KBNN Do la: Mot la, quy trinh kiem soat chi NSNN qua KBNN hop ly va chat che Hai la, dam bao cac khoan chi NSNN da co du toan chi NSNN nam duoc cap co tham quyen phe duyet Ba la, cac khoan chi hop phap, hop le, dung che do, tieu chuan, dinh muc quy dinh cua Nha nudc Bon la, toan chi tra kip thdi, chinh xac, khong gay phien cho ca nhan va don vi co quan he giao dich vdi KBNN Tren co so luan van lam ro nhung nhan to anh huong den chat luong kiem soat chi NSNN qua KBNN, bao gom (1) luat phap, chinh sach va cac quy dinh lien quan iii den KSC NSNN ; (2) cac yeu to tu KBNN; (3) su phoi hop dong bo giua cac co quan iien quan den kiem soat chi NSNN va y thuc chap hanh cua cac don vi thu huong kinh phi NSNN cap Luan van cung da iy giai su can thiet nang cao chat iuong kiem soat chi NSNN qua KBNN tu cac goc khac nhu: yeu cau phat trien cua nen kinh te va quan iy tai chinh cong ; yeu cau cua mo cua hoi nhap, quan iy cua KBNN ve chi NSNN phai phu hop vdi thong ie quoc te; doi hoi thuc hien kip thoi va co hieu qua muc tieu phat trien kinh te - xa hoi; va cuoi cung ia de khac phuc nhung bat cap han che KSC NSNN qua KBNN thoi gian qua Thu hai, iuan van cung da khao sat kinh nghiem nang cao chat iuong KSC NSNN qua KBNN cua Cong hoa Phap, cua Singapore va KBNN Thanh Hoa, tu rut duoc bon bai hoc kinh nghiem co the ap dung vao Viet Nam va Nghe An : Mot ia su tuan thu nghiem ngat quy trinh, trinh tu iap, thao iuan va phe duyet du toan NSNN tu cap co so den phe chuan cua co quan iap phap Hai ia, cong tac kiem tra trudc, va sau chi NSNN duoc thuc hien boi mot quy trinh khep kin theo mot co che kiem tra, kiem soat chat che tren co so phan dinh ro chuc nang, nhiem vu cua tung ca nhan va tung bo phan tham gia vao qua trinh chi Ngan sach Ba ia, quan iy chi, mo rong phuong thuc quan iy theo dau Lay ket qua dau cua cac chuong trinh, khoan chi tieu de danh gia hieu qua Bon ia, giao nhiem vu quyet toan quy NSNN cho co quan kho bac dam nhan Dong thoi, iap co quan kiem tra ke toan de thuc hien kiem tra toan bo qua trinh chi cua don vi ke toan, kiem soat cua KBNN va toan cua ngan hang Thu ba, bam sat vao noi dung o chuong 1, iuan van da phan tich thuc trang chat iuong kiem soat chi NSNN qua KBNN Nghe An tren cac giac : Mot ia, thuc trang quy trinh kiem soat chi NSNN qua KBNN Hai ia, thuc trang kiem soat chap hanh du toan chi NSNN qua KBNN Nghe An thoi gian qua 97 vung tinh hinh kinh te-xa hoi cung nhu cac co che chinh sach cua Nha nude; dong thdi, ho cung phai cd tu each, pham chat dao due tot, cd trach nhiem va tam huyet vdi nganh Dieu doi hoi can soat va phan loai can bo theo cac tieu chuan dao due, trinh chuyen mon, nang luc quan ly, Tir do, cd ke hoach boi dudng, sap xep, phan cong cong tac theo dung nang lire va trinh cua tirng ngudi; dong thdi, kien quyet loai bo nhung can bo thoai hoa, bien chat hoac khong du nang luc, trinh - Thudng xuyen dao tao va khong ngimg nang cao nang luc cho doi ngu can bo KSC - Co co che thudng phat nghiem minh va hop ly Dieu nay, mot mat no tao cac dieu kien vat chat thuan loi, giup can bo yen tam cong tac Mat khac, phat huy cao hon nira vai tro va nang lire cua tirng ca nhan Ben canh do, cung can xir phat mot each thich dang ddi vdi nhung can bo co tinh lam trai chinh sach che do, sai quy trinh nghiep vu gay that thoat ngan quy cua Nha nude Hai la, can chi dao, hudng dan va giai quyet cac vudng mac nghiep vu KSC tu cac KBNN co sd kip thdi va thdng nhat r 3.3.3 Ddi vdi Kho bac nha nuo'cNghe An Tir thirc trang KSC NSNN qua KBNN Nghe An, de quan ly va dieu hanh NS dung muc dich, tiet kiem va hieu qua, gop phan thirc hien nhiem vu kinh te chinh tri- xa hoi tren dia ban, KBNN Nghe An kien nghi vdi Chinh quyen dia phuong mot sd noi dung sau: nhat, ve linh vuc DTXDCB Can khac phuc vudng mac, tdn tai sau: - Cong tac bo tri ke hoach dau tu hang nam dan trai, chua ddng bo ,cac dir an dau tu chua thuc str phat huy duoc hieu qua - Cong tac phe duyet du toan cua mot sd cac co quan cd tham quyen chua bam sat dinh muc, che do, chinh sach cua Nha nude dan den sir chong cheo viec kiem tra kiem soat cua cac co quan toan va don vi thirc thien - Cong tac quyet toan VDT cong trinh hoan cham, sd du an da hoan ban giao dua vao sir dung chua duoc phe duyet quyet toan tdn dong rat ldn Vi vay, can nang cao vai tro, trach nhiem ddi vdi cac co quan tham quyen viec duyet quyet toan von DTXDCB 98 Hai la, xay dimg ke hoach nang cao trinh nghiep vu cho can bo lam cdng tac quan ly, tai chinh tai dia phuomg Trinh cua can bo quan ly tai chinh, tren thuc te van mot so luong dang ke chua nam vtrng duoc chuyen mon nghiep vu cung nhu ung dung cong nghe thong tin qua trinh quan ly.(Dac biet la can bo ke toan xa, lanh dao, ke toan cac Ban quan ly, thu truong cac truong hoc ) Vi vay, can co chien luge dao tao, nang cao trinh cho doi ngu can bo quan ly tai chinh tai dia phuong 99 KET LUAN NSNN thu chi NSNN la van de Ion, huyet mach quyet dinh xu hudng va toe phat trien kinh te - xa hoi cua mot quoc gia Quan ly va chi NSNN dung muc tieu quy che, phap luat cua nha nudc de nang cao hieu qua viec thu chi NSNN nen kinh te thi trudng dinh hudng XIICN nham day manh su nghiep cdng nghiep hoa, hien dai hoa dua dat nudc phat trien nhanh ben vung, thuc hien cdng su nghiep doi mdi vi muc tieu dan giau nudc manh, xa hoi cdng bang, dan chu, van minh dang la mot doi hoi cap thiet Trong qua trinh quan ly dat nudc, Nha nudc Viet Nam da thuc hien nhieu bien phap de cai thien tinh hinh quan ly tai chinh noi chung va quan ly chi NSNN noi rieng Nhan thuc rd vi tri vai tro cua he thong KBNN viec kiem tra cac khoan chi tieu NSNN, 30/12/1995, Thu tudng Chinh phu da co quyet dinh sd 86/TTg nhan manh rd vai trd KSC NSNN da tung budc duoc cai thien Ky hop thu IX, Quoc hoi khoa IX da thong qua Luat NSNN Day la lan dau tien nudc ta cd mot bo luat dieu chinh kiem soat bien lai chung tir, cac mdi quan he viec phan cap quan ly, lap chap hanh va quyet toan NSNN; phan dinh trach nhiem, quyen han cua cac bo, nganh dia phuong viec quan ly va dieu hanh NSNN De hoan chinh va dap ung yeu cau phat trien dat nudc tinh hinh mdi, nam 2004 Luat NSNN da gop phan nang cao hieu qua quan ly va sir dung cac khoan chi NSNN Tuy nhien viec quan ly va KSC NSNN dung, dat hieu qua la hoat dong phirc tap nhay cam, khong chi lien quan den co che chinh sach ma lien quan true tiep den loi ich den ngudi nen luon luon phai duoc coi va la nhiem vu nang ne ma KBNN phai dam nhiem va phai hoan nhiem vu cua minh Tir nhung van de ly luan chung, Luan van da khai quat thuc trang KSC NSNN qua KBNN Nghe An, qua rut nhung tuu dong thdi chi rd nhung ton tai yeu kem va nguyen nhan nhung yeu kem can khac phuc thdi gian tdi Luan van cung de xuat nhung giai phap nham nang cao hieu qua KSC NSNN qua KBNN va mot so kien nghi doi vdi Nha nudc Trung uong, cac bo nganh lien quan va Nha nudc dia phuong nham thuc hien tot hon nira nhiem vu KSC NSNN cua KBNN Nghe An./ Phu luc 1: Ket qua kiem soat chi NSNN doi voi cac khoan chi dau tir xay dung co' ban, CTMT qua KBNN Nghe An ( Don vi: trieu dong) SO GIAI NGAN TRONG NAM Ty le giai Thuoc TT Cap Ngan sach- KHV Ngudn von nam Tong sd Trong KH Trong ngan thuoc nam cap KH KH nam trudc KLHT nam (%) keo dai TONG SO 18,663,756 18,606,440 16,522,138 2,084,302 13,297,065 I Nam 2005 2,240,789 2,013,885 1,838,232 175,653 1,692,493 82 NSTW 1,020,448 983,754 925,502 58,252 847,513 91 NSDP 1,220,341 1,030,131 912,730 117,401 844,980 75 II Nam 2006 2,833,357 2,469,034 2,339,882 129,152 2,160,328 83 NSTW 1,319,645 1,097,107 1,064,635 32,472 950,688 81 NSDP 1,513,712 1,371,927 1,275,247 96,680 1,209,640 84 III Nam 2007 3,840,465 3,240,229 2,995,834 244,395 2,469,442 78 NSTW 1,433,788 1,357,056 1,216,574 140,482 1,093,666 85 NSDP 2,406,677 1,883,173 1,779,260 103,913 1,375,776 74 IV Nam 2008 3,300,316 3,206,551 2,756,748 449,803 2,352,831 80 NSTW 656,898 685,917 610,867 75,050 498,418 93 NSDP 2,643,418 2,389,954 2,015,201 374,753 1,854,413 76 V Nam 2009 6,448,829 7,676,741 6,591,442 1,085,299 4,621,971 102 NSTW 1,602,762 2,491,178 2,203,121 288,057 1,705,923 137 NSDP 4,846,067 5,185,563 4,388,321 797,242 2,916,048 91 4=5+6 (Nguon tu bao cao KBNN Nghe An hang nam tie 2005 den 2009) 8=5/3 88 Phu luc Ket qua kiem soat chi NSNN ddi vdi cac khoan chi dau tw xay dung co' han, CTMT qua KBNN Nghe An ( Don vi: trieu ddng) Ty le SO GIAI NGAN TRONG NAM •9• giai Thuoc TT Cap Ngan sach- KHV Ngubn von nam Tong so Trong KH Trong ngan thuoc nam cap KH KH nam trudc KLHT nam (%) keo dai TONG SO 18,663,756 18,606,440 16,522,138 2,084,302 13,297,065 88 I Nam 2005 2,240,789 2,013,885 1,838,232 175,653 1,692,493 82 NSTW 1,020,448 983,754 925,502 58,252 847,513 91 a Von XDCB TT 581,110 547,232 488,980 58,252 467,739 84 Trong nude 563,831 529,953 471,701 58,252 450,460 84 Ngoai nude 17,279 17,279 17,279 17,279 100 439,338 436,522 436,522 379,774 99 0 0 4=5+6 8=5/3 Von b TPCPTWQLy c Von CTMT Von NSDP 1,220,341 1,030,131 912,730 117,401 844,980 75 NSTinh 881,729 737,182 619,781 117,401 579,589 70 Von XDCBTT 881,729 735,192 619,781 115,411 577,599 70 Trong nude 786,251 621,188 562,779 58,409 528,009 72 Ngoai nucfc 95,478 114,004 57,002 57,002 49,590 60 1,990 1,990 a b Von TPCPDPQly c Von CTMT 1,990 NS Huyen 185,894 152,228 152,228 137,335 82 NS Xa 152,718 140,721 140,721 128,056 92 II Nam 2006 2,833,357 2,469,034 2,339,882 129,152 2,160,328 83 NSTW 1,319,645 1,097,107 1,064,635 32,472 950,688 81 a Von XDCB TT 687,068 620,153 602,540 17,613 546,652 88 Trong nuoc 617,068 574,221 556,608 17,613 505,314 90 Ngoai nu’dc 70,000 45,932 45,932 41,338 66 305,563 71 98,473 82 Von b TPCPTWQLy 494,800 363,766 348,907 c Von CTMT 137,777 113,188 113,188 Von NSDP 1,513,712 1,371,927 1,275,247 96,680 1,209,640 84 - NSTinh 1,051,068 946,935 850,255 96,680 832,120 81 Von XDCBTT 687,068 699,220 602,540 96,680 609,698 88 Trong nudc 617,068 653,288 556,608 96,680 568,360 90 Ngoai nudc 70,000 45,932 45,932 41,338 66 222,422 68 a 14,859 b Von TPCPDPQly 364,000 247,715 247,715 c Von CTMT 145,042 131,239 131,239 - NS Huyen 243,635 223,114 223,114 195,830 92 -NS Xa 219,009 201,878 201,878 181,690 92 III Nam 2007 3,840,465 3,240,229 2,995,834 244,395 2,469,442 78 NSTW 1,433,788 1,357,056 1,216,574 140,482 1,093,666 85 a Von XDCB TT 1,003,831 907,145 870,426 36,719 742,358 87 Trong nudc 965,820 870,426 833,707 36,719 709,679 86 Ngoai nudc 38,011 36,719 36,719 32,679 97 348,958 81 2,350 74 90 Von b TPCPTWQLy 426,118 447,079 343,316 103,763 c Von CTMT 3,839 2,832 2,832 Von NSDP 2,406,677 1,883,173 1,779,260 103,913 1,375,776 74 - NSTinh 1,865,435 1,392,551 1,288,638 103,913 941,472 69 a Von XDCBTT 1,003,831 870,426 870,426 Trong nudc 965,820 833,707 Ngoai nudc 38,011 667,332 87 833,707 635,662 86 36,719 36,719 31,670 97 522,125 418,212 274,140 49 b Von TPCPDPQly 861,604 c Von CTMT 197,987 - NS Huyen 265,169 234,906 234,906 206,717 89 - NS Xa 276,073 255,716 255,716 227,587 93 IV Nam 2008 3,300,316 3,206,551 2,756,748 449,803 2,352,831 80 NSTW 656,898 816,597 741,547 75,050 498,418 93 a Von XDCB TT 218,366 286,594 211,544 75,050 210,133 97 Trong nude 188,207 256,435 181,385 75,050 184,633 96 Ngoai nudc 30,159 30,159 30,159 25,500 100 285,526 91 2,759 98 103,913 182,060 92 Von b TPCPTWQLy 435,720 396,564 396,564 c Von CTMT 2,812 2,759 2,759 Von NSDP 2,643,418 2,389,954 2,015,201 374,753 1,854,413 76 - NSTinh 1,815,311 1,667,132 1,292,379 374,753 1,249,148 71 Von XDCBTT 1,125,090 1,029,718 954,668 75,050 751,170 85 Trong nudc 1,125,090 1,029,718 954,668 75,050 751,170 85 a Ngoai nudc b Von TPCPDPQly 690,221 637,414 337,711 299,703 361,395 49 c Von CTMT 196,117 189,699 181,128 8,571 136,583 92 - NS Huyen 422,924 383,682 383,682 306,945 91 -NS Xa 405,183 339,140 339,140 298,320 84 V Nam 2009 6,448,829 7,676,741 6,591,442 1,085,299 4,621,971 102 NSTW 1,602,762 2,491,178 2,203,121 288,057 1,705,923 137 a Von XDCB TT 1,156,824 2,033,008 1,786,463 246,545 1,425,430 154 Trong nudc 753,611 996,243 749,698 246,545 647,557 99 Ngoai nudc 403,213 1,036,765 1,036,765 777,873 257 Von b TPCPTWQLy 440,400 454,661 413,149 c Von CTMT 5,538 3,509 3,509 Von NSDP 4,846,067 5,185,563 4,388,321 - NSTinh 3,953,097 4,360,601 Von XDCBTT 1,889,807 Trong nude Ngoai nude a 41,512 277,343 94 3,150 63 797,242 2,916,048 91 3,563,359 797,242 2,198,968 90 1,889,459 1,642,914 246,545 981,980 87 1,889,807 1,889,459 1,642,914 246,545 981,980 87 0 0 2,236,028 1,685,331 550,697 1,052,468 93 b Von TPCPDPQly 1,804,475 c Von CTMT 258,815 235,114 235,114 164,520 91 - NS Huyen 546,944 507,697 507,697 431,542 93 -NS Xa 346,026 317,265 317,265 285,538 92 (Ngudn tic bao cao KBNN Nghe An hang nam tir 2005 den 2009) PHU• LUC 3: MOT SO CHI TIEU HOAT DONG CUA KBNN NGHE• AN GIAI DOAN 2005 - 2009 • • • • • Noi dung STT Thu NS (khong bao gdm tro cap CD, thu ket du NS, thu vay (ty dong) r 1.816 2.386 2009 2.689 3.753 \ \ Thu thue XDCB tir cac nha thau ngoai tinh (ty dong) 1.715 2008 2007 2006 2005 8,1 9,7 5,6 6,76 Kiem soat chi TX NSNN qua KBNN (ty ddng) 1.821 3.455 4.233 5.796 6.794 Tu choi toan (tr dong) 1.200 1.300 882 2.356 353 Kiem soat toan VDT XDCB, CTMT (ty ddng) 1.765 1.568 2.445 3.077 6.571 Tu choi toan (tr ddng) 12.500 18.400 18.900 1.850 196 Doanh sd hoat dong (ty ddng) 90.660 112.955 137.200 176.416 202.574 Phat hien tien gia (to) 714 238 322 274 265 Tra lai tien thua (mon) 302 745 622 167 644 Sd tien thua tra lai (trieu dong) 268 361 321 201 426 3.896 4.050 4.672 4.672 4.672 25.553 62.233 62.523 45.650 49.953 Sd luong don vi giao dich (don vi) Sd tai khoan giao dich (Nguon tic bao cao KBNN Nghe An hang nam tic nam 2005 - 2009) Phu luc 4: SO DO KBNN NGHE AN DANH MUC CAC TAI LIEU THAM KHAO Bo Tai chinh (2003), Thdng tu sd 59/2003 huang dan thuc hien Nghi dinh sd 60/2003/ND-CP 06/6/2003 cua Chinh phu quy dinh chi tiet va huang dan thi hanh Luat Ngan sach Nha nucrc Bo Tai chinh (2003), Thdng tu sd 60/2003/TT-BTC 23/6/2003 quy dinh ve quan ly ngan sach xa va cac hoat dong tai chinh khac cua xa, phudng, thi tran Bo Tai chinh (2003), Thdng tu sd 79/2003/TT-BTC 13 thdng nam 2003 huang dan che quan ly, cap phat, toan cac khoan chi NSNN qua KBNN Bo Tai chinh - Bo Quoc phdng (2004), Thdng tu Lien Bo Tai chinh - Bo Qudc phdng sd 23/2004/TTLT-BTC-BQP 26/3/2004 ve Cong tac lap, chap hanh, quyet toan NSNN thuoc linh vuc qudc phdng Bo Tai chinh - Bo Cong An (2004), Thdng tu Lien BTC-BCA sod 54/2004/TTLT-BTC-BCA 10/6/2004 ve cong tac lap, chap hanh, quyet toan NSNN thuoc linh vuc an ninh Bo Tai chinh (2004), Thdng tu 111/2004/TT-BTC 19/11/2004 ve viec huang dan mot sd diem td chuc thuc hien du toan NSNN nam 2005; Bo Tai chinh (2005), Thdng tu 100/2005/TT-BTC 17/11/2005 ve viec huang dan mot sd diem td chuc thuc hien du toan NSNN nam 2006; Bo Tai chinh - Bo noi vu (2006), Thdng tu so 03/2006/TTLT-BTC-BNV 17/01/2006 cua lien bo Bo Tai chinh - Bo noi vu ve viec huang dan thuc hien Nghi dinh 130/2005/ND-CP 17/10/2005 cua Chinh phu Bo Tai chinh (2006), Thdng tu so 18/2006/TT-BTC 13/3/2006, huang dan che kiem soat chi doi vai cac ca quan nha nucrc thuc hien che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh 10 Bo Tai chinh (2006), Quyet dinh sd 24/2006/QD-BTC 06/4/2006 ve viec ban hanh Che ke toan NSNN va hoat dong nghiep vu KBNN; 11 Bo Tai chinh (2006), Thdng tu sd 81/2006/TT-BTC 06/9/2006, huang dan che kiem soat chi doi vai cac dan vi su nghiep cong lap, thuc hien quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, td chuc bo may, bien che va tai chinh 12 Bo Tai chinh (2006), Thdng tu 107/2006/TT-BTC 20/11/2006 cua Bo tai chinh ve viec huang dan mot so diem td chuc thuc hien du toan NSNN nam 2007; 13 Bo Tai chinh (2007), Thdng tu so 23/2007/TT-BTC 21/03/2007 cua Bo Tai chinh Quy dinh che cdng tac phi, che chi tieu hoi nghi doi vai ca quan Nha nudc va dan vi sir nghiep cong lap; 14 Bo Tai chinh Thong tu so 27/2007/TT-BTC 03/4/2007 hudng dan viec quan ly, toan von dau tu va von sir nghiep co tinh chat dau tir va xay dung thuoc ngudn von NSNN 15 Bo Tai Chinh (2007), Thdng tu so 33/2007/TT-BTC 09/4/2007 huang dan quyet toan du toan hoan 16 Bo Tai chinh (2007), Thdng tu sd 57/2007/TT-BTC 11/06/2007 cua Bo Tdi chinh quy dinh che chi tieu don tiep khach nuac ngoai vao lam viec tai Viet Nam, chi tieu td chuc cac hoi nghi, hoi thao Quoc te tai Viet Nam va chi tieu tiep khach nude; 17 Bo Tai chinh, Thdng tu sd 63/2007/TT-BTC 15/6/2007, hudng dan thuc hien dau thau mua sam nham tri hoat dong thudng xuyen cua ca quan nha nude bang von nha nudc 18 Bo Tai chinh (2007), Thdng tu so 98/2007/TT-BTC 09/8/2007 sua ddi, bo sung mot sd diem TT 33/2007/TT-BTC 19 Bo Tai chinh, Thdng tu sd 127/2007/TT-BTC 31/10/2007 ve viec sua doi, bo sung Thdng tu sd 23/2007/TT-BTC 21/3/2007 va TT 57/2007/TT-BTC 11/06/2007 cua Bo Tdi chinh; 20 Bo Tai chinh Thdng tu sd 130/2007/TT-BTC 02/11/2007 bo sung, sua doi mot sd diem cua TT sd 27/2007/TT-BTC 21 Bo Tai chinh (2007), Thdng tu 135/2007/TT-BTC 23/11/2007 cua Bo tdi chinh ve viec hudng dan mot sd diem ve td chuc thuc hien dir toan NSNN nam 2008; 22 Bo Tai chinh (2008), He thdng Muc luc Ngan sach nha nude, NXB Tai chinh, Ha noi 23 Bo Tai chinh (2008), Quydt dinh so 120/2008/QD-BTC 13/11/2008 ve viec ban hanh Che ke toan NSNN va hoat dong nghiep vu KBNN (thay the QD 24/QD-BTC) 24 Bo Tai chinh (2008), Thdng tu 108/2008/TT-BTC 18/11/2008 cua Bo tdi chinh ve viec hudng dan xu ly ngan sach cuoi nam va lap, bao cao quyet toan NSNN hang nam 25 Bo Tai chinh (2008), Thdng tu so 113./2008/TT-BTC 27/11/2008 hudng dan quan ly va kiem soat cam ket chi NSNN qua KBNN 26 Bo Tai chinh (2008), Thdng tu 115/2008/TT-BTC 02/12/2008 cua Bo tai chinh ve viec hudng dan mot sd diem ve td chuc thuc hien du toan NSNN nam 2009; 27 Bo Tai chinh (2009), Thdng tu sd 209/2009/TT-BTC 5/11/2009 ve sua doi bo sung Thdng tu sd 27/2007/TT-BTC 28 Bo Tai chinh (2010), Quyet dinh sd 362/2010/QD-BTC 11/02/2010 cua Bo Tdi chinh quy dinh chuc nang, nhiem vu, quyen han va co cau td chuc cua KBNN d tinh, true thuoc Trung uong 29 Bo Tai chinh (2010), Thdng tu so 97/2010/TT-BTC 06/07/2010 cua Bo Tdi chinh quy dinh che cong tac phi, che chi tieu hoi nghi doi vdi cac co quan Nha nude va don vi su nghiep cong lap (thay the Thdng tu sd 23/2007/TT-BTC) 30 Chinh phu (1999), Nghi dinh sd 52/1999/ND-CP 8/7/1999 cua Chinh phu, ve ban hanh quy che quan ly dau tu va xay dung 31 Chinh phu (2000), Nghi dinh sd 12/2000/ND- CP 5/5/2000 cua Chinh phu, ve viec sua doi, bo sung mot sd dieu cua Nghi dinh 52/1999 32 Chinh phu (2003), Nghi dinh sd 07/2003/ND-CP 30/01/2003 cua Chinh phu, Ve sua doi, bo sung mot sd dieu cua Nghi dinh sd 52/1999/ND-CP va Nghi dinh sd 12/2000/ND-CP Chinh phu 33 Chinh phu (2003), Nghi dinh sd 60/2003/ND-CP 06/6/2003 quy dinh va hudng dan chi tiet Luat NSNN 34 Chinh phu (2004), Quydt dinh so 211/2004/QD-TTg 14/12/2004 phe duyet dinh hudng phat trien tai chinh den nam 2010 cd xet den muc tieu nam 2020 35 Chinh phu (2004), Nghi dinh sd 209/2004/ND-CP 16/12/2004 cua Chinh phu ve quan ly chat luong cong trinh xay dung 36 Chinh phu (2005), Nghi dinh sd 16/2005/ND-CP 07/02/2005 ve quan ly du an dau tu 37 Chinh phu (2005), Nghi dinh so 130/2005/ND-CP 17/10/2005 quy dinh che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh doi vdi cac co quan nha nude 38 Chinh phu (2006), Nghi dinh so 43/2006/ND-CP 25/4/2006, quy dinh quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh doi vai dan vi su nghiep cong lap 39 Chinh phu (2006), Nghi dinh so 112/2006/ND-CP 29/9/2006 bo sung, sua doi mot sd noi dung ND 16/2005/ND-CP 40 Chinh phu (2007), Quydt dinh so 138/2007/QD-TTg 21/8/2007 phe duyet chien luac phat trien KBNN den nam 2020 41 Chinh phu (2009), Quyet dinh so 108/QD-TTg 26/8/2009 quy dinh chuc nang, nhiem vu, quyen han va ca cau to chuc cua KBNN true thuoc BTC 42 Chinh phu (2009), Nghi dinh sd 85/2009/ND-CP 15/10/2009 ve huang dan thi hanh Luat dau thau 43 Dang bo tinh Nghe An ( 2005) - Van kien dai hoi Dang bo Tinh Nghe An Ian thuXV, Nha in bao Nghe An, Nghe An44 Kho bac Nha nudc (2000), Cam nang kiem soat chi NSNN qua KBNN, NXB Tai chinh Ha Noi 45 Kho bac Nha nudc (2009), Quyet dinh sd 686/2009/QD-KBNN 18/8/2009, Ve viec Quy trinh kiem soat toan von dau tu va von su nghiep cd tinh chat dau tu nuac qua he thdng Kho bac Nha nucrc 46 Kho bac Nha nudc (2010), Kho bac Nha nuac Viet Nam - 20 nam xay dung va phat trien, NXB Tai chinh, Ha Noi 47 Kho bac Nha nudc Nghe An (2005) Bao cao tong hop quyet toan va tdng ket hang nam NSNN tinh Nghe An 48 Kho bac Nha nudc Nghe An (2006) Bao cao tdng hop quyet toan va tong ket hang nam NSNN tinh Nghe An 49 Kho bac Nha nudc Nghe An (2007), Bao cao tdng hap quyet toan va tdng ket hang nam NSNN tinh Nghe An 50 Kho bac Nha nudc Nghe An (2008), Bao cao tdng hap quyet toan va tong ket hang nam NSNN tinh Nghe An 51 Kho bac Nha nudc Nghe An (2009), Bao cao tdng hap quyet toan va tdng ket hang nam NSNN tinh Nghe An 52 Nien giam thdng ke tinh Nghe An nam 2005 -2010, NXB Thdng ke, Ha Noi 53 Qudc hoi (1996) Luat Ngan sach nha nuac nam 1996 54 Quoc hoi (2002), Luat Ngan sach nha nuac nam 2002 55 Quoc hoi (2003), Luat Xay dimg nam 2003 56 Quoc hoi (2005), Luat dau thau nam 2005 57 Quoc hoi (2005), Luat Dau tu nam 2005 58 Quoc hoi (2009), Luat Dau tuxay dung ca ban sua doi, bo sung mot sd dieu cua cac luat lien quan den dau tu xay dung ca ban 59 Tinh uy Nghe An (2010), Van kien Tinh uy Nghe An khda XVI, Nha in bao Nghe An, Nghe An 60 Dang Van Thanh (2005), Mot sd van de ve quan ly va dieu hanh NSNN, NXB Chinh tri qudc gia Ha Noi 61 GS.TS Do Hoang Toan va TS Mai Van Buu (2001), Giao trinh quan ly nha nudc ve kinh te, NXB giao due, Ha Noi