Nâng cao vai trò kiểm soát chi tiêu công của kho bạc nhà nước (qua thực tiễn ở kho bạc nhà nước tỉnh thái nguyên)

1 TR JONG DA I HO C KINH TE QUOC DAN ■ ■ bobdO G&GS- MAI THI THU HANG DAI HOC KTQD TT THONG TIN THU VIEN PHONG LUANAN-TU1 LlgU NANG CAO VAI TRO KIEM SOAT CHI TIEU CONG CUA KHO BAC NHA NIKIC (QUA THOC TIEN KHO BAC NHA NUVC TINH THAI NGUYEN) CHUYfiN NGAnH: KINH rf CHINH TRI ■ LUAN VAN THAC SY KINH TE • • _ ms msm Ngoo'i hndng dan khoa hoc: ■ PGS.TS TO DU’C HANH HA NOI, 2011 * LO’I CAM' DOAN Toi xin cam doan ban luan van la cong trinh nghien ciru khoa hoc doc lap cua toi r r Cac so lieu ket qua luan van la trung thu’c va nguon goc ro rang TAC GIA LUAN VAN Mai Thi Thu H5ng MUC LUC • • I.Q'I CAM DOAN DANH MUC CAC TU VIET TAT DANH MUC BANG, BIEU DO, SO DO TOM TAT LUAN VAN MO DAU CHUONG 1: CO SO’ LY LUAN VA THUC TIEN VE NANG CAO VAI TRO KIEM SOAT CHI TIEU CONG CUA KHO BAC NHA NUOC 1.1 Ngan sach Nha nuo'c, chi tieu cong va vai tro kiem soat chi tieu cong cua Kho bac Nha nuo’c 1.1.1 Kho bac Nha nuoc va vai tro cua KBNN 1.1.2 Chi tieu cong va kiem soat chi tieu cong qua KBNN 1.2 Noi dung, nhan to anh huong va su can thiet nang cao vai trO kiem soat chi tieu cong cua KBNN 17 1.2.1 Noi dung vai tro kiem soat chi tieu cong cua KBNN 17 1.2.2 Nhung nhan to anh huong den nang cao vai tro kiem soat chi tieu cong cua KBNN 21 1.2.3 Su can thiet nang cao vai tro kiem soat chi tieu cong cua KBNN 24 1.3 Kinh nghiem nang cao vai tro kiem soat chi tieu KBNN mot so quoc gia Bai hoc kinh nghiem cho KBNN Viet Nam 228 1.3.1 Kinh nghiem cua Phap 28 1.3.2 Kinh nghiem cua Canada 31 1.3.3 Kinh nghiem cua Tho Nhi Ky 33 1.3.4 Bai hoc kinh nghiem rut cho viec nang cao vai tro kiem soat chi tieu cong cua KBNN Viet Nam 35 CHUONG 2: THUC VAI TRO KIEM SOAT CHI TIEU CONG CUA • TRANG • KHO BAC NHA NUOC TINH THAI NGUYEN 37 2.1 Tinh hinh kiem soat chi tieu cong cua KBNN Thai Nguyen 37 y - r f r 2.1.1 Qua trinh hinh va phat trien KBNN Thai Nguyen 37 2.1.2 Tinh hinh chi tieu cong cua KBNN Thai nguyen thoi gian qua 42 2.2 Thuc trang vai tro kiem soat chi tieu cong cua KBNN Thai Nguyen .45 2.2.1 Thuc trann vaitro kiem soat qqu trinn c hi t ieu c ong qqa KBNN 45 2.2.2 TTucHanngvi irokiem sodaciiap pah hd toon ghi tic-n uconquuKBNNTliai Ngguen 50 2.2.3 Thye trangvai tro kiem soat chap hanh cac che do, tieu chuan, dinh muc va tinh day du, hop phap, hop le cua ho so chung tu chi tieu cong qua KBNN Thai Nguyen 53 2.3 Danh gia thuc trang vai trd kiem soat chi tieu cong cua KBNN Thai Nguyen 60 2.3.1 Nhung tyu da dat duoc kiem soat chi tieu cong cua KBNN Thai Nguyen 60 2.3.2 Nhung ton tai va nguyen nhan cua ton tai kiem soat chi tieu cong cua KBNN Thai Nguyen 66 CHU'O’NG 3: PHVONG HUONG VA GIAI PHAP NHAM NANG CAO VAI TRO KIEM SOAT CHI TIEU CONG CUA KHO BAC NHA NU'DC 74 3.1 Phuong huong nang cao vai tro kiem soat chi tieu cong cua KBNN 74 3.1.1 Nhung co so de de xuat phuong huong 74 3.1.2 Phuong huong nang cao vai tro kiem soat chi tieu cong cua KBNN 76 r 3.2 -y Nhung giai phap chu yeu nham nang cao vai tro kiem soat chi tieu cong cua K BN IN 80 3.2.1 Hoan thien chuc nang, nhiem vu va nang cao chat luong hoat dong cua KBNN voi tu cach la co quan quan ly, dieu hanh ngan quy quoc gia va la tong ke toan quoc gia 80 3.2.2 Hoan thien quy trinh kiem soat chi theo dy toan tu KBNN theo Luat NSNN (sua doi) 83 3.2.3 Nang cao chat luong dy toan chi NSNN 90 3.2.4 Hoan thien co che, chinh sach, moi truong phap ly tai chinh 91 3.2.5 Hoan thien che do, tieu chuan, dinh muc chi NSNN 93 3.2.6 Dao tao, boi duong nang cao trinh do, nang lyc va pham chat can bo KBNN 95 3.2.7 Hien dai hoa cong nghe toan, phat trien he thong thong tin, ung dung cong nghe hien dai cua KBNN 98 3.2.8 Day manh cong tac tuyen truyen, cong khai quy trinh, ho so thu tuc 100 3.3 Mot so kien nghi nham nang cao vai trd kiem soat chi tieu cong cua Kho bac Nha nuo’c 102 3.3.1 Klien nghi doi voi co quan Nha nuoc 102 3.3.2 Kien nghi doi voi Kho bac Nha nuoc 103 3.3.3 Kien nghi doi voi Kho bac Nha nuoc Thai Nguyen 104 KET LUAN 105 TAI LIEU THAM KHAO 107 DANH MUC CAC Tf VIET TAT KBNN Kho bac Nha nuac NSNN Ngan sach Nha nuac KT-XH Kinh te - Xa hoi CTMT Chuong trinh muc tieu XDCB Xay dung co ban DTXDCB SNKT KSC TABMIS Dhu tu XDCB Su nghiep Kinh te Kiem soat chi He thong thong tin quan ly ngan sach - Kho bac TW Trung Gong GDP Toc tang truong kinh te (Tong san pham noi dia) NSDP Ngan sach dia phuong WTO To chuc thuong mai the giai (World Trade Organization) Ho tro phat trien chinh thuc (Official Development ODA Assistance) ATM Automatic Teller Machine VDT Von dau tu BQLDA DVSDNS Ban quan ly du an Don vi su dung ngan sach DANH MUC BANG, BIEU DO, SO DO BANG BIEU Bang 2.1: Bang tong hop du toan NSNN qua cong tac kiem soat chi cua KBNN tren dia ban tinh Thai Nguyen giai doan 2006-2010 53 Bang 2.2: Tong hop tinh hinh tu choi toan qua kiem soat chi tieu cong cua KBNN Thai Nguyen giai doan nam 2006 - 2010 55 Bang 2.3: Tinh hinh thuc hien cong tac kiem soat chi thucmg xuyen NSNN cua KBNN Thai Nguyen giai doan nam 2007 - 2010 56 Bang 4: Tinh hinh tu choi toan von dau tu NSNN qua KBNN Thai Nguyen giai doan 2007 - 2010 58 BIEU DO Bieu 2.1: Doanh so hoat dong cua KBNN Thai Nguyen qua cac nam 2006-2010 39 Bieu 2.2: So don vi giao dich, so tai khoan giao dich cua KBNN Thai Nguyen qua cac nam 2006-2010 40 Bieu 2.3: Ty tu can doi ngan sach cua tinh Thai nguyen giai doan 2007-2010 43 SO DO So 2.1: Qui trinh kiem soat chidau tu XDCB qua KBNN Thai Nguyen 49 So 3.1: Quy trinh kiem soat chi “mot cua” doi vdi chi thudng xuyen 87 So 3.2 : Quy trinh kiem soat chi “mot cua” doi vdi dau tu XDCB 89 ]1 TRUONG DA I HO C KINH TE QUOC DAN ■ ■ K3Sf>miGSGS - MAI THI THU HANG NANG CAO VAI TRO KIEM SOAT CHI TIEU CONG CUA KHO BAC NHA NUtfO (QUA THUC TitN KHO BAC NHA NUUC TINH THAI NGUYEN) CHUYfiN NGANH: KINH Tfi CHINH TRI TOM TAT LUAN VAN THAC SY • HA NOI, 2011 • i TOM TAT LUA N VAN • Trong nhung nam gan day, nhat la tu nam 2007 den nay, lam phat va kiem soat lam phat o Viet Nam dang la van de noi len duoc nhieu nguoi quan tam Lam phat dang mot ro net hon tai Viet Nam mac du chinh phu co dua bien phap that chat tien te cung nhu kiem soat chi tieu ngan sach de kem che lam phat Muc lam phat cua nam 2007 la 12,63%; nam 2010 la 11,75%, nam 2011 du kien la 15,5% da va dang dat ddi hoi Chinh phu phai lam de kiem che lam phat, dua ty le lam phat xuong muc co the chap nhan duoc Mac du nen kinh te da dat duoc nhung ket qua kha quan nam 2010, nhieu van de kinh te - xa hoi duoc giai quyet, song buoc vao nam 2011, chung ta dang doi mat voi nguy co lam phat cao gia ca the gioi tang manh nhung thang dau nam, truoc tinh hinh nen kinh te dang doi mat voi thach thuc ty le lam phat cao KBNN la mot co quan quan ly nha nuoc, nhiem vu tam la quan ly quy NSNN, thuc hien tap trung cac khoan thu va kiem soat quan ly chi NSNN He thong KBNN da thong nhat thuc hien chuc nang kiem soat chi NSNN tren ca hai linh vuc chi thuong xuyen va chi dau tu xay dung co ban Thuc hien cac giai phap, kiem che lam phat he thong KBNN tap trung trien khai thuc hien cac noi dung lien quan chinh sach tiet kiem dong bo, cat giam chi tieu thuong xuyen, kiem soat va nang cao hieu qua chi dau tu Tuy nhien van de chi tieu khong dung che do; su dung tai chinh khong dung muc tieu, khong dung nguon; tinh trang boi chi, lang phi va that thoat da dien mot cach bien Tac gia chon de tai “ Nang cao vai tro kiem soat chi tieu cdng cua Kho bac Nha nub'c (qua thirc tien ff Kho bac Nha nwo’c tinh Thai Nguyen) ” lam luan van Thac si kinh te chuyen nganh kinh te chinh tri voi mong muon tang cuong dong gop tich cuc hon nua cong tac quan ly chi tieu cong, minh bach hoa viec su dung nguon luc tai chinh nha nuoc, gop phan on dinh kinh te vi mo, bao dam muc boi chi Luan van da tap trung nghien cuu nhung van de ly luan lien quan den vai tro cua chi tieu cong, kiem soat chi tieu cong qua KBNN, dac biet di sau phan tich, danh gia thuc trang kiem soat chi tieu cong qua Kho bac nha nuoc Thai Nguyen de ii thay ro nhung ket qua dat duoc va nhung han che cong tac kiem soat chi tieu cong, tu du bao phuong huong va giai phap chu yeu nham nham nang cao vai trd kiem soat chi tieu cong qua Kho bac Nha nuoc thdi gian toi Doi tuong va pham vi nghien cuu cua luan van la thuc trang vai tro kiem soat chi tieu cong cua Kho bac Nha nuoc tinh Thai Nguyen tu nam 2006 den Trong qua trinh nghien cuu, luan van dua tren phuong phap luan cua chu nghia vat bien chung ket hop voi chu nghia vat lich su, cac phuong phap phan tich, tong hop, phuong phap khao sat thuc te ket hop y kien chuyen gia nham lam ro cac noi dung nghien cuu Luan van da co nhung dong gop co ban sau: Thu nhat, lam ro mot so van de ly luan chung va kinh nghiem thuc tien ve ve nang cao vai trd kiem soat chi tieu cong qua Kho bac Nha nude Luan van da he thong nhung khai niem Kho bac Nha nuoc, chi tieu cong va vai trd kiem soat chi tieu cong qua Kho bac Nha nuoc KBNN la to chuc thuoc Bo Tai chinh, thuc hien chuc nang quan ly Nha nuoc ve quy NSNN, cac quy tai chinh Nha nuoc va cac quy khac cua Nha nuoc duoc giao theo quy dinh cua phap luat; thuc hien huy dong von cho NSNN, cho dau tu phat trien qua hinh thuc phat hanh cong trai, trai phieu theo quy dinh cua phap luat; tong ke toan Nha nuoc va chuc nang quan ly ngan quy KBNN Ngan sach Nha nuoc la toan bo cac khoan thu, chi cua Nha nuoc du toan da duoc co quan Nha nuoc co tham quyen quyet dinh va duoc thuc hien mot nam de dam bao thuc hien cac chuc nang, nhiem vu cua Nha nuoc Chi NSNN la qua trinh Nha nuoc su dung nguon tai chinh tap trung vao viec thuc hien cac chuc nang, nhiem vu cua minh cong viec cu the theo thdi gian va khong gian nhat dinh Chi tieu cong la viec phan bo va su dung cac nguon luc khu vuc cdng nham bao dam thuc hien cac chuc nang cua Nha nuoc theo nhung nguyen tac nhat dinh Chi tieu cong bao gom khoan chinh: chi thudng xuyen va chi dau tu phat trien Chi tieu cong co vai trd quan trong, cu the: (1) chi tieu cong co vai trd rat iii quan trong viec thu hut von dau tu cua khu vuc tu va chuyen dich co cau kinh te; (2) chi tieu cong gop phan dieu chinh chu ky kinh te; (3) chi tieu cong gop phan tai phan phoi thu nhap xa hoi gitra cac tang lap dan cu, thuc hien cong bang xa hoi; (4) chi tieu cong la nhan to kinh te dam bao kinh te hoat dong cho bo may Nha nude noi dung chi tieu theo dung cac chinh sach, che do, tieu chuan, dinh muc chi tieu nha nude quy dinh Kiem soat chi tieu cong cua KBNN la viec KBNN tham dinh, kiem tra, kiem soat cac khoan chi tieu cong theo nhung chinh sach, che do, dinh muc chi da quy dinh Trong giai doan hien van de lam phat cang tang thi phai quy dinh ro dieu kien va trinh tu cap phat, to chuc bo may phai gon nhe, dan gian hoa cac thu tuc hanh chinh, duac thuc hien dong bo, nhat quan va thong nhat vdi viec quan ly NSNN Vi vay viec kiem soat chat che chi tieu cong la het sue can thiet KBNN duac hieu la mot he thong to chuc cd nhiem vu chap hanh, don doc viec chap hanh cac hoat dong tai chinh cua nha nude, giup chinh quyen quan ly quy tien te, tai san cua nha nude; chiu trach nhiem giai quyet cac khoan chi tieu cong, tap trung cac khoan thu thue va thu khac ve quy NSNN; huy dong von dudi hinh thuc phat hanh cong trai, trai phieu chinh phu nham bu dap cac khoan boi chi NSNN va cho dau tu phat trien Kiem soat viec su dung kinh phi NSNN cap cho cac dan vi, to chuc kinh te cua KBNN dam bao chi dung muc dich, dung che do, dinh muc chi tieu cua Nha nude Thong qua viec kiem soat chi tieu cong cua KBNN de rut nhung ket qua dat duac, han che va nguyen nhan Tu do, cimg vdi cac co quan huu quan nghien cuu va hoan thien co che toan, chi tra va kiem soat chi tieu cong cua KBNN Day la nhiem vu cua KBNN De lam ro noi dung vai tro kiem soat chi tieu cong cua KBNN, luan van da neu nhung noi dung kiem soat chi cua KBNN, cu the: (1) kiem soat viec chap hanh quy trinh kiem soat chi tieu cong qua KBNN; (2) kiem soat dieu kien cd du Z toan duac giao; (3) kiem soat cac dinh muc chi tieu va quyet dinh chi cua dan vi su dung NSNN 103 ban ban dau tuyen dung vao lam viec tai cac don vi KBNN can co quy dinh phu hop tung giai doan, nhat la doi voi khu vuc mien nui, vung sau, vung xa Gan co chinh sach uu tien tuyen dung doi voi can bo, sinh vien la ngudi dia phuong cho vung sau, vung xa co trinh dao tao phu hop Tiep tuc xay dung, sua doi bo sung, hoan thien cac van ban che ve kiem soat chi ngan sach theo hinh thuc chi theo du toan tu KBNN Ban hanh nhung quy dinh cu the ve quy trinh, thu tuc chi ngan sach theo du toan duoc duyet doi voi kinh phi uy quyen, chi cho cac chuong trinh khoa hoc diem cap nha nuoc, chi ngan A A sach xa, phudng nham vua tao dieu kien thuan loi cho don vi su dung ngan sach vua dam bao quan ly ngan sach chat che, hieu qua Han che viec cho phep dieu chinh du toan va ket chuyen nguon sang nam sau (tru cac trudng hop dac biet theo che qui dinh) nham de nang cao hon nua trach nhiem cua cac don vi thu hudng ngan sach viec lap va dang ky du toan hang nam Han che viec cho phep chuyen so du tam ung qua nhieu nam va cuong quyet xu ly thu hoi doi voi cac trudng hop tam ung day dua Ngoai bien phap cat giam du toan tuong ung nam sau de khau tru, cap tham quyen can co cac bien phap xu ly hanh chinh huu hieu khac de buoc don vi hoan tra lai cho ngan sach nha nuoc khoan kinh phi da tam ung khong co ho so toan Khoan dieu 58 Luat NSNN da qui dinh “Thu trudng co quan KBNN co quyen tu choi toan, chi tra cac khoan chi khong du dieu kien quy dinh tai khoan dieu cua Luat NSNN va phai chiu trach nhiem ve quyet dinh cua minh” Tuy nhien can phai co co che thudng thich hop doi voi khoan kinh phi tiet kiem duoc cho NSNN thong qua ket qua kiem soat tu choi toan nham nang cao hon nua tinh than trach nhiem cua don vi kiem soat chi 3.3.2 Kien nghi v&i Kho bac Nha nu'd'c Hoan thien he thong the che, chinh sach ve hoat dong KBNN Xay dung khuon kho phap ly hoan chinh va dong bo nham tao hanh lang va moi trudng hoat dong cai cach tai chinh cong, co hoat dong KBNN theo nguyen tac: khuon kho phap ly phai di truoc mot buoc de co du thdi gian va cac dieu kien cho viec 104 trien khai thuc hien chien luoc, dac biet nhung cai each mang tinh dot pha co pham vi anh huong rong tap trung vao cac co che chinh sach sua doi nhu sua doi bo sung luat NSNN cho phu hop vdi xu hudng cai each hanh chinh, yeu cau cai each tai chinh cong giai doan tdi va phu hop vdi thdng le qudc te 3.3.3 Kien nghi ddi vdi Kho bac Nha nuoc Thdi Nguyen - Tang cudng hon nua su phoi ket hop giua cac nganh nhat la nganh tai chinh, tranh thu su quan tam chi dao true tiep sat cua lanh dao dia phuong viec trien khai thuc hien nhiem vu nham nang cao vai tro kiem soat chi cua KBNN - Bo sung doi ngu ke toan lam cong tac kiem soat chi Cd ke hoach dao tao cu the theo lo trinh hang nam de nang cao trinh chuyen mon nghiep vu dap ung yeu cau thuc hien phu hop vdi chuc nang, nhiem vu va mo hinh to chuc cua KBNN theo Quyet dinh 108/2009/QD-TTg cua Thu tudng Chinh phu 105 KET LUAN He thdng KBNN vdi vai trd tam la kiem soat chi NSNN da gop phan quan vao qua trinh doi mdi quan ly hanh chinh nha nudc linh vuc tai chinh cong, dua Luat NSNN vao thuc te mot each linh hoat, nang cao hieu qua chi tieu cua NSNN, tranh that thoat, lang phi, tham o, tham nhung, gop phan dn dinh luu thdng tien te va phat trien kinh te xa hoi Tuy nhien cac van de ve kiem soat chi tieu cong rat phuc tap, nhay cam, lien quan den nhieu co quan quan ly nha nudc, cd KBNN chi la mot mat xich cua qua trinh kiem soat do, vi vay can phai cd cac co quan quan ly nha nudc, cac Bo, ban nganh cung vao cuoc de cang nang cao hon nua chat luong cong tac kiem soat chi tieu cong De tai “ Nang cao vai trd kiem soat chi tieu cdng cua Kho bac Nha nude (qua thuc tien ff Kho bac Nha nudc tinh Thdi Nguyen) ” da danh gia toan dien cdng tac kiem soat chi tieu cdng cua KBNN Thai Nguyen Luan van da de cap duoc mot sd noi dung ve ly luan va thuc tien sau day: r a yr r y • Khai quat hoa nhung van de ly luan co ban ve he thdng hoa cac van de ly luan ve kiem soat chi tieu cdng; dac biet la vai trd cua KBNN vdi nhiem vu kiem soat chi tieu cdng • Danh gia thuc trang ve cdng tac kiem soat chi tieu cdng cua KBNN Thai Nguyen tren phuong dien co che quan ly Qua phan tich nhung bat cap thuc tien, dong thdi xac dinh nguyen nhan cua nhung yeu kem cdng tac kiem soat chi tieu cdng • De xuat phuong hudng va he thdng giai phap chu yeu nham nang cao hon ntra vai trd kiem soat chi tieu cua KBNN thdi gian tdi nhu sau: - Hoan thien chuc nang, nhiem vu va nang cao chat luong hoat dong cua KBNN vdi tu each la co quan quan ly, dieu hanh ngan quy quoc gia va la tong ke toan quoc gia - Hoan thien quy trinh kiem soat chi theo du toan tu Kho bac Nha nudc theo Luat NSNN (sua ddi) 106 - Nang cao chat luong du toan chi NSNN - Hoan thien co che, chinh sach, moi trudng phap ly tai chinh - Hoan thien che do, tieu chuan, dinh muc chi NSNN - Dao tao, bdi dudng nang cao trinh do, nang luc va pham chat can bo KBNN - Hien dai hoa cong nghe toan, phat trien he thong thong tin, ung dung cong nghe hien dai cua KBNN - Day manh cong tac tuyen truyen, cong khai quy trinh, hd so thu tuc Kiem soat chi tieu cong qua KBNN la mot nhung van de quan trong qua trinh doi mdi chinh sach tai chinh - tien te thdi dai mdi Dac biet nudc ta mdi chuyen sang nen kinh te thi trudng hon 20 nam, ma su phat trien cua cac cong cu quan ly van dang kha cham so vdi su phat trien cua xa hoi cung nhu thdi dai Day la mot nhung van de buc xuc qua trinh ddi mdi chinh sach tai chinh- tien te cua nudc ta thdi gian hien nay, nhat la nam 2011 thuc hien Nghi quyet sd 11/NQ-CP 24/02/2011 cua Chinh phu Mat khac, dieu kien thdi gian va kha nang tiep can van de han che, nen mac du tac gia cd nhieu cd gang qua trinh nghien cuu, song khong the tranh khoi nhung thieu sot./ 107 TAI LIEU THAM KHAO Bo Tai chinh (2003), Thong tu sd 59/2003/TT-BTC 23/6/2003, Hudng dan thuc hien Nghi dinh sd 60/2003/ND-CP 06/6/2003 cua Chinh phu quy dinh chi tiet va hudng dan thi hanh Luat Ngan sach nha nuac, Ha Noi Bo Tai chinh (2006), Thong tu sd 79/2003/TT-BTC 13/8/2003, Hudng o' r r dan che quan ly, cap phat, toan cac khoan chi NSNN qua KBNN Bo Tai chinh (2006), Thong tu sd 81/2006/TT-BTC 06/9/2006, Hudng ~ r ■> r y dan che kiem soat chi ddi vdi cac dan vi su nghiep cong lap, thuc hien quyen tu chu, tu chiu trach nhiem ve thuc hien nhiem vu, to chuc bo may, bien che va tai chinh, Ha Noi Bo Tai chinh (2006), Thong tu sd 18/2006/TT-BTC 13/3/2006, Hudng dan che kiem soat chi doi vdi cac ca quan nha nudc thuc hien che tu chu, tu chiu trach nhiem ve su dung bien che va kinh phi quan ly hanh chinh Bo Tai chinh (2006), Thdng tu sd 33/2006/TT-BTC 17/4/2006, Hudng dan quan ly thu, chi tien mat qua he thdng KBNN, Ha Noi Bo Tai chinh (2007), Thong tu sd 63/2007/TT-BTC 15/6/2007, Hudng dan thuc hien dau thau mua sam tdi san nham tri hoat dong thudng xuyen cua ca quan nha nudc bang vdn nha nudc, Ha Noi Bo Tai chinh (2007), Thdng tu sd 94/2007/TT-BTC 09/10/2007, Hudng dan thuc hien Quyet dinh sd 170/2006/QD-TTg 18/7/2006 cua Thu tudng Chinh phu ve viec ban hanh Quy dinh tieu chuan, dinh muc trang thiet bi va phuang tien lam viec cua ca quan va can bo, cong chuc, vien chuc nha nudc Bo Tai chinh (2007), Thdng tu sd 103/2007/TT-BTC 29/8/2007, Hudng dan thuc hien Quyet dinh sd 59/2007/QD-TTg 07/5/2007 cua Thu tudng Chinh phu ban hanh Quy dinh tieu chuan, dinh muc va che quan ly, su dung phuang tien di lai ca quan nha nudc, dan vi su nghiep cong lap va cong ty nha nudc, Ha Noi Bo Tai chinh (2007), Quan diem cua Chu tich Ho Chi Minh ve cong tac tdi chinh, Nxb Tai chinh 108 10 Bo Tai chinh (2008), Quyet dinh so 120/QD-BTC 13/11/2008, Che Ke toan NSNN va hoat dong nghiep vu KBNN, Ha Noi 11 Bo Tai chinh (2008), He thong Muc luc ngan sach nha nudc, Nxb Tai chinh 12 Bo Tai chinh (2008), Thong tu sO 22/2008/TT-BTC 10/3/2008, Hudng dan thuc hien thuc hien mot so noi dung cua Quy che to chuc mua sam tai san, hang hoa tu ngan sach nha nudc theo phuang thuc tap trung ban hanh kem theo Quyet dinh so 179/2007/QD-TTg 26/11/2007 cua Thu tudng Chinh phu, Ha Noi 13 Bo Tai chinh (2008), Thong tu sO 107/2008/TT-BTC 18/11/2008, Hudng dan bo sung mot so diem ve quan ly, dieu hanh NSNN, Ha Noi 14 Bo Tai chinh (2008), Thong tu so 108/2008/TT-BTC 18/11/2008, Hudng dan xu ly ngan sach cuoi nam va lap bao cao quyet toan NSNN hang nam 15 Bo Tai chinh (2008), Thong tu so 113/2008/TT-BTC 27/11/2008, Hudng dan quan ly va kiem soat cam ket chi NSNN qua KBNN, Ha Noi 16 Bo Tai chinh (2008), Thong tu so 15/2008/TT-BTC 02/12/2008, Hudng dan mot so diem ve to chuc thuc hien du toan NSNN nam 2009, Ha Noi 17 Bo Tai chinh (2009), Thong tu 212/2009/TT-BTC 06/11/2009, Hudng r r dan thuc hien ke toan Nha nudc ap dung cho he thong thong tin quan ly Ngan sach va Kho bac, Ha Noi 18 Bo Tai chinh (2010), Thong tu sO 01/2010/TT-BTC 06/01/2010, Quy dinh che chi tieu don tiep khach nudc ngoai vao lam viec tai Viet Nam, chi tieu to r r r chuc cac hoi nghi, hoi thao quoc te tai Viet nam va chi tieu tiep khach nudc 19 Bo Tai chinh (2010), Thong tu so 97/2010/TT-BTC 06/7/2010, Quy dinh che cong tac phi, che chi to chuc cac hoi nghi doi vdi cac ca quan nha nudc va dan vi su nghiep cong lap 20 Bo Tai chinh (2011), Thong tu so 06/2011/TT-BTC 14/01/2011, Sua doi, bo sung Thong tu so 103/2007/TT-BTC 29/8/2007 hudng dan thuc hien Quyet dinh so 59/2007/QD-TTg 07/5/2007 cua Thu tudng Chinh phu ban hanh Quy dinh tieu chuan dinh muc va che quan ly, su dung phuang tien di lai ca quan nha nudc, dan vi su nghiep cong lap va cong ty nha nudc 109 21 Bo Tai chinh (2011), Thong tu so 19/2011/TT-BTC 14/02/2011, Quy dinh ve quyet toan du dn hoan thuoc ngudn von Ngan sach Nha nudc 22 Bo Tai chinh (2011), Thong tu s6 86/2011/TT-BTC 17/6/2011, Quy dinh ngudn von Ngan sach Nha mrdc 23 Chinh phu (2003), Nghi dinh so 60/2003/ND-CP 6/6/2003, Qui dinh chi tiet va hudng ddn thi hanh Luat Ngan sach nha nudc 24 Chinh phu (2003), Nghi dinh so 73/2003/ND-CP 23/6/2003, Quy che xem xet, quyet dinh du toan va phan bd ngan sach dia phuong, phe chuan quyet toan ngan sach dia phuong 25 Chinh phu (2004), Quyet dinh so 211/2004/QD-TTg 14/12/2004, Dinh •> r r hudngphat trien tdi chinh den nam 2010 cd xet den muc tieu nam 2020 26 Chinh phu (2005), Quyet dinh so 79/2005/QD-TTg 15/01/2005, Chuong trinh hanh dong cua Chinh phu thuc hien Nghi quyet sd 37-NQ-TW a t r 01/07/2004 cua Bo Chinh tri ve phuong hudngphat trien kinh te- xa hoi va bao r \ r r dam quoc phong, an ninh vung trung du va mien nui Bac bo den nam 2010 27 Chinh phu (2005), Nghi dinh so 130/2005/ND-CP 17/10/2005, Quy dinh che tir chu, tir chiu trach nhiem ve sir dung bien che va kinh phi quan ly hanh chinh doi vdi cac co quan nha nudc 28 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, td chuc bo may, bien che va tdi chinh doi vdi don vi su nghiep cdng lap 29 Chinh phu (2006), Quygt dinh s6 291/2006/QD-TTg 29/12/2006, Dd dn toan khong dung tien mat giai doan 2006-2010 va dinh hirdng den nam 2020 tai Viet Nam 30 Chinh phu (2007), Quy6t dinh s6-138/2007/QD-TTg, 21/8/2007, Phe duyet Chien luqc phat trien KBNN den nam 2020 31 Chinh phu (2007), Chi thi so 20/2007/CT-TTg 24/8/2007, Trd luong qua tdi khoan cho cac doi tuong hudng luong tir ngan sach nha nudc 32 Chinh phu (2009), Quyet dinh so 108/QD-TTg 26/8/2009, Quy dinh chuc nang, nhiem vu, quyen han va co cau td chuc cua Kho bac Nha nudc true thuoc Bo Tdi chinh 110 33 Chinh phu (2011), Nghi quyet so 11/2011/NQ-CP 24/02/2011, Nhung yr r ■> r giai phap chu yeu tap trung kiem che lam phat, on dinh kinh te vi mo, dam bao an sinh xa hoi 34 Dang Cong san Viet Nam (2010), Vdn kien Dai hoi Dang toan qudc lan thuXI, Nxb Chinh tri quoc gia 35 GS.TS Duong Thi Binh Minh (2003), Nang cao hieu qua quan ly chi tieu edng phuc vu chien lucre phat trien kinh te -xa hoi Viet Nam giai doan 2001 - 2010 36 Bach Thi Minh Huyen (2003), Cai each tai chinh cong - kinh nghiem qudc te va Viet Nam, De tai nghien cicu khoa hoc cap bo, Bo Tai chinh, Ha Noi 37 Hoc vien Tai chinh (2005), Giao trinh quan ly tai chinh cong, Nxb Tai chinh 38 Nien giam thdng ke tinh Thai Nguyen nam 2009(2010), Nxb Thong ke 39 Kho bac Nha nudc (2000), Cam nang kiem soat chi ngan sach nha nuac qua Kho bac Nha nuac Nxb Tai chinh 40 Kho bac Nha nudc(2003), Bao cao khao sat tai Cong hoa Phap cua KBNN 41 Kho bac Nha nudc (2005), Kho bac Nha nudc Viet Nam - qua trinh xay dung va phat trien, Nxb Tai chinh 42 Kho bac Nha nudc (2005), Giao trinh boi duang nghiep Kho bac Nha nude, Nxb Tai chinh 43 Kho bac Nha nudc (2007), Quyet dinh so 297/QD-KBNN 18/5/2007, Quy •> r x r r x trinh kiem soat toan vdn dau tu va vdn su nghiep cd tinh chat dau tu nudc qua he thdng KBNN 44 Kho bac Nha nudc (2007), Quyet dinh so 1116/QD-KBNN 24/8/2007, Quy che thuc hien mot cua kiem soat chi NSNN qua KBNN 45 Kho bac Nha nudc (2008), Chien lucre phat trien kho bac Nha nudc den nam 2020, Nxb Tai chinh 46 Kho bac Nha nudc (2009), Quydt dinh 1116/QD-KBNN 24/11/2009, Qui trinh giao dich cua kiem soat chi thudng xuyen NSNN qua KBNN M Kho bac Nha nudc (2009), Quyet dinh so 686/2009/QD-KBNN 18/8/2009, Quy trinh kiem soat toan vdn dau tu va vdn su nghiep cd tinh r x r chat dau tu nudc qua he thdng KBNN Ill 48 Kho bac Nha nude Thai Nguyen (2006), Bao cao Tong hop Quyet toan ngan sach nha nuac tinh Thdi Nguyen 49 Kho bac Nha nudc Thai Nguyen (2007), Bao cao Tong hap Quyet toan ngan sach nha nudc tinh Thdi Nguyen 50 Kho bac Nha nudc Thai Nguyen (2008), Bao cao Tong hap Quyet toan ngan sach nha nudc tinh Thdi Nguyen 51 Kho bac Nha nudc Thai Nguyen (2009), Bao cao Tong hap Quyet toan ngan sach nha nude tinh Thdi Nguyen 52 Kho bac Nha nudc Thai Nguyen (2010), Bao cao Tong hap Quyet toan ngan sach nha nudc tinh Thdi Nguyen 53 Quoc hoi nudc cong hda xa hoi chu nghia Viet nam (1996), Luat Ngan sach nha nudc nam 1996 54 Quoc hoi nudc cong hoa xa hoi chu nghia Viet nam (2002), Luat Ngan sach nha nudc nam 2002 (Sua doi bo sung Luat Ngan sach nha nudc nam 1996) 55 PGS.TS Do Due Minh, Vien khoa hoc tai chinh (2006), Tai chinh Viet Nam 2001-2010, Nxb Tai Chinh 56 UBND tinh Thai Nguyen (2010), Ke hoach phat trien kinh te xa hoi tinh Thai Nguyen nam giai doan 2011-2015 57 Trudng Dai hoc Kinh te quoc dan Ha Noi, (2001), Giao trinh Quan ly nha nudc ve kinh te, Nxb Giao due 58 Thac sy Vu Cuong (2002), Kinh te va tai chinh cong, Nxb Thong ke 59 Tien sy Pham Dinh Thanh (2005), Van dung lap NSNN theo ket qua dau quan ly chi tieu cong cua Viet Nam, Nxb Tai chinh 60 Tinh uy Thai Nguyen (2010), Vdn kien Dai hoi Dang bo tinh Thdi Nguyen lan thu XVIII 61 Vien chien luoc va chinh sach tai chinh (2010), Tai chinh Viet nam hudng tdi \ on dinh va ben vung, Nxb Tai chinh 62 Website cua Bo Tai chinh, http://www.mof.gov.vn 63 Website cua Tai chinh dien tu , http://www.taichinhdientu.vn 112 Phu luc 1: Co' cau dien tich, dan so tinh Thai Nguyen 31/12/2009 Mat - dan so Don vi hanh chinh Dien tich So (km2) xa Don vi So thi So tran phuong (do’n Dan so (nguoi) Dan so Ma• t do• dan nong A SO thon (don nguoi/km2 (don vi) vi) vi) 144 13 (nguoi) Tinh Thai 3.526,2 33 1.127.430 320 838.574 279.710 1.474 79.290 50.000 598 23.400 Nguyen TP Thai 189,7 10 18 83,64 Nguyen TX Song Cong 568,55 29 158.700 279 151.200 840,1 14 63.950 285 97.865 H.Dinh Hoa 511,09 23 86.200 168 80.240 H.Dong Hy 457,75 15 112.970 247 94.679 H.Vo Nhai 369,33 14 105.250 76 60.450 H.PhS Yen 256,68 15 137.150 534 125.400 H.Phu Binh 249,36 20 133.500 535 126.050 H.Dai Tu1 H.Phu Luong (Nguon niem giam tinh Thai Nguyen 2009) 113 Phu luc 2: Ty co* cau ' chi NSDP cua tinh Thai Nguyen giai doan 2007 - 2010 Dan vi: Trieu dong \ Nien \ ngan Ty tron Noi dun\ sach Chi NSBf\ So tien g So tien Chi thudng xuyen Chi dau tu XDCB Chi chuong trinh muc tieu Tong cong Ty So tien Ty Ty So tien % % % % Nam 2010 Nam 2009 Nam 2008 Nam 2007 1.301.194 64 1.716.175 63 2.214.070 75 2.828.944 63 576.875 28 771.000 28 488.444 16 876.096 20 153.417 223.464 276.512 755.158 17 100 4.460.198 100 2.031.486 100 2.710.639 100 2.979.026 (Nguon bao cao cua KBNN Thai Nguyen) 114 Phu luc 3: Thu ngan sach cua tinh Thai Nguyen giai doan 2007 - 2010 Dan vi tinh: Trieu dong 3200000 2800000 2400000 2000000 1600000 1200000 800000 - 2007 2008 2009 2010 □ l ong thu ngan sdch nha ntroc tren dja ban 1021916 1290546 1730734 2725342 ■ Thu chuyen nguon 171854 362132 611479 850715 □ Thu vay xay dung co so tAng 15000 35000 230000 190000 ■ Thu kAt du ngan sach nfim trade 14473 18315 22506 29260 2026833 2409575 □ Thu bo sung tU ngan sach cAp tren 1434212 1731095 (Nguon bao cao cua KBNN Thai Nguyen) 115 Phu luc 4: To chuc bo may KBNN Thai Nguyen tir thang 5/2010 Ban Giam doc KBNN Thai Nguyen Phong Tong hop KBNN Thanh ph6 Phong Ke toan Nha nuoc KBNN Ph6 Yen Phong Kiem soat chi NSNN KBNN Song Cong Phong To chuc can bo KBNN Phu Binh Phong Thanh tra KBNN Phu Luong Phong Tin hoc KBNN Dai Tir Phong Kho quy KBNN Vo Nhai Phong Hanh chinh quan tri KBNN Dinh Hoa Phong Tai vu KBNN Dong Hy Phu luc Mot so chi tieu hoat dong KBNN Thai Nguyen giai doan 2006-2010 STT NOIDUNG NAM 2010 NAM 2009 NAM 2008 NAM 2007 NAM 2006 1.548 1.648 1.759 1.838 1.935 So tai khoan hoat dong (Tai khoan) 10.577 11.288 12.128 13.475 14.960 Tong doanh so hoat dong (ty.d) 80.284 92.630 133.780 163.606 209.572 Thu NSNN tren dia ban (tr.d) 845.278 1.021.916 1.290.546 1.730.734 2.700.439 Chi NSNN tren dia ban (tr.d) 3.079.405 3.902.373 5.098.661 7.231.561 8.217.704 Tong doanh so thu-chi tien mat(tr.d) 4.448.879 4.913.132 6.489.118 7.136.727 7.644.708 Thanh toan lien kho bac (tr.d) 8.192.106 9.731.228 10.609.817 12.378.237 12.651.164 Phat hien tien gia (to) 164 119 96 90 61 Tra lai tien thua (So mon) 323 351 337 379 366 10 So tien tra tien thua (trd) 82 93 207 290 275 So don vi giao dich (don vi) [Nguon bao cao KBNN Thai Nguyen) 117 Phu luc Bang tong hop so lieu toan von CTMT, von dau tu1 XDCB, von TPCP va huy dong von qua KBNN Thai Nguyen giai doan 2006-2010 Nam Thanh toan Von chuong trinh 661 (Trd) Thanh toan von chirong trinh 135 (Trd) Thanh toan von chuong trinh muc tieu Quoc gia (Trd) Thanh toan von dau tu XDCB; Von Trai phieu chinh phu (Trd) Phat hanh trai phieu; tin phieu (Trd) Cong 114.492 322.028 739.553 7.212.261 75.443 2006 10.311 34.819 99.428 620.684 50.317 2007 13.123 48.004 130.467 907.828 - 2008 16.887 64.301 130.531 1.449.084 - 2009 29.768 75.159 154.033 2.233.103 25.126 2010 44.403 99.745 225.094 2.001.562 - (Ngudn bao cao KBNN Thdi Nguyen)