Phát triển thanh toán không dùng tiền mặt tại kho bạc nhà nước tỉnh ninh bình

DAI HOC KIMI QUOC dAh A- CQ DAI HOC KTQD TT THONG TIN THU VIEN PHONG LUANAN-TU LIEU LE THI■ PHUONG NAM PHAT TRifr THANH TOAN KHONG DONG Tift MAT TAI KBNN TiNH NINH B1NH ■ ■ ChuySn nganh: Kinh IS chinh trj LUAN VAN THAC SY KINH TE ■ ■ Ngutii hitting ddn khoa hoc: PGS.TS DAO THI PHUONG LIEN ■ UZS BA XM - 2010 MUC LUC • • DANH MUC CAC CHIT VIET TAT DANH MUC BANG BIEU, SO DO TOM TAT LUAN VAN MO DAU CHlTONG 1: CO SO LY LU AN THlTC • VA KINH NGHIEM • • TIEN VE PHAT TRIEN THANH TOAN KHONG DUNG TIEN MAT QUA KHO BAC NHA NUOC TRONG NEN KINH TE THI TRUONG 1.1 J A A Quan niem, dac diem va vai tro cua toan khong dung tien mat (TTKDTM) kinh te thi truong 1.1.1 Quan niem va dac diem cua toan khong dung tien mat kinh te thi truong 1.1.2 Vai tro cua toan khdng dung tien mat kinh te thi truong 1.2 Kho bac Nha nuoc va toan khong dimg tien mat qua Kho bac Nha niroc kinh te thi truong 1.2.1 Kho bac Nha nuoc va chuc nang cua Kho bac Nha nuoc nen kinh te thi truong 1.2.2 Thanh toan khong dung tien mat qua Kho bac Nha nude nen kinh te thi truong 11 1.2.3 Nhtrng nhan to anh hudng den toan khong dung tien mat qua Kho bac Nha nude nen kinh te thi truong 23 1.3 Kinh nghiem cua mot so quoc gia va dia phirong nuoc ve phat triin TTKDTM qua Kho bac Nha nuoc 26 1.3.1 Kinh nghiem mot so nude dien hinh 26 1.3.3 Bai hoc cho Kho bac Nha nude tinh Ninh Binh 29 CHlTONG 2: THUC TRANG THANH TOAN KHONG DUNG TIEN MAT TAI KHO BAC NHA NUOC TiNH NINH BINH 32 2.1 Khai quat chung ve Kho bac Nha nu-dc tinh Ninh Binh 32 2.1.1 Lich su hinh 32 2.1.2 Mot so hoat dong chinh 33 2.2 Tinh hinh thuc hien toan khong dung tien mat tai Kho bac Nha nude tinh Ninh Binh 38 2.2.1 Co sd phap ly hien hanh 38 2.2.2 Cac chu the lien quan toan voi KBNN Ninh Binh 40 2.2.3 Pham vi ap dung toan khong dung tien mat tai kho bac tinh Ninh Binh40 2.2.4 Cac phuong thuc toan tai kho bac tinh 44 2.2.5 He thong thiet bi, cong nghe phuc vu TTKDTM tai KBNN Ninh Binh 48 2.3 Banh gia chung ve thuc trang toan khong dung tien mat qua Kho bac Nha nuoc tinh Ninh Binh 50 2.3.1 Ket qua dat duqc 50 2.3.2 Nhunghanche 52 2.3.3 Nguyen nhan cua nhung han che .58 3.1 ■> A Phuong huong phat trien toan khong dung tien mat tai Kho bac Nha nude tinh Ninh Binh 64 3.1.1 Can cu cho viec de xuat phuong huong 64 3.1.2 Cac quan diem va phuong huong co ban nham phat trien toan khong dung tien mat tai Kho bac Nha nude tinh Ninh Binh .67 3.2 Mot so giai phap co* ban nham thuc day toan khong dimg tien mat tai kho bac tinh Ninh Binh 69 3.2.1 Cai tien cac phuong thuc toan 69 3.2.2 Cai tien cac phuong tien toan theo huong thuan tien va don gian hoa cac thu tuc 73 3.2.3 Nang cao nang luc tang vat chat, cong nghe phuc vu TTKDTM 76 3.2.4 Giai phap ve giao due, tuyen truyen 78 3.2.5 Tang cudng su phoi hop hieu qua voi cac ban, nganh lien quan 80 3.3 Mot so kien nghi 82 3.3.1 Tiep tuc hoan thien hanh lang phap ly 82 3.3.2 Phat trien, hoan thien co sd vat chat cho hoat dong toan 84 3.3.3 Tang cudng tuyen truyen quang ba 85 3.3.4 Cac kien nghi khac .85 KET LUAN 87 DANH MUC CAC TAI LIEU THAM KHAO 88 DANH MUC CAC CHU’ VIET TAT DTXBCB: Dau tu xay dung co ban K.BNN : Kho bac nha nuoc NHNN : Ngan hang nha nuoc NHTM : Ngan hang thuong mai NSNN : Ngan sach nha nude TTKDTM : Thanh toan khong dung tien mat UNC : Uy nhiem chi UNT : Uy nhiem thu DANH MUC BANG BIEU, SO DO, BIEU DO BANG BIEU Bang 2.1: Tinh hinh thu NSNN bang tien mat 40 Bang 2.2: Tinh hinh chi NSNN nam 2008 va nam 2009 tai KB NN Ninh Binh 41 Bang 2.3: Tinh hinh toan tai KBNN Ninh Binh 43 Bang 2.4: Tinh hinh there hien cac phuong there toan tai KBNN Ninh Binh 44 Bang 2.5: Tinh hinh ser dung cac phuong tien TTKDTM tai KBNN Ninh Binh nam 2006-2009 55 SO DO So 1.1: Luan chuyen cherng ter va xu ly thanh, quyet toan bu trer rong 15 So 1.2: Luan chuyen cherng ter va xer ly thanh, quyet toan cua he thong toan tong terc thoi 18 So 1.3: Quy trinh toan uy nhiem chi 19 So 1.4: Quy trinh toan UNT 21 So 3.1: Quy trinh toan dien tu cai tien 69 So 3.2: Md hinh tong the he thong toan lien ngan hang 72 So 3.3: Quy trinh cai tien toan Uy nhiem thu 74 BIEU DO Bieu 2.1: Tinh hinh toan tai KBNN tinh Ninh Binh 43 Bieu 2.2: Tinh hinh ser dung cac phuong tien toan tai KBNN Ninh Binh 55 TOtfoW BAI HOC KDKH TE) QUOG dAh £Q LE THI■ PHUONG NAM phAt tri(n toAn khOng dung ti£n mAt ■ tai kbnn tInh ninh bInh ■ ChuySn nganlr Kinh tfi chinh tr| t6m tAt luan van ■ Ha MH - 2010 THAC SY ■ i MO DAU Tinh cap thiet ciia de tai Mot nhung phuong thuc toan qua Kho bac Nha nude (KBNN) hien dem lai hieu qua cao nhat la toan khong dung tien mat (TTKDTM) Mac du vay, viec TTKDTM tai he thong KBNN Viet Nam van chua duqc bien ma thuc trang tai KBNN tinh Ninh Binh la mot vi du dien hinh Vi vay, van de: "Giai phap thuc day toan khdng dung tien mat tai KBNN tinh Ninh Binh " la mot de tai co tinh cap thiet Muc dich nghien cuu Thong qua viec nghien cuu de tai, tac gia muon de xuat duqc nhung giai phap kha thi de co the thuc day TTKDTM tai kho bac tinh, thong qua gop phan day manh viec thuc hien phuong thuc toan tien tien he thong kho bac ca nude Doi tuong nghien cuu Doi tuqng nghien cuu cua de tai la co sd ly luan ve TTKDTM va thuc trang TTKDTM tai KBNN tinh Ninh Binh Pham vi nghien ciru Tac gia gidi han pham vi nghien cuu de tai khoang thdi gian tu nam 2005 den Bo cue Luan van Noi dung chinh cua luan van duqc trinh bay theo bd cue nhu sau: Chuong 1: Cff sd ly luan va thuc tien ve phat trien toan khdng dung \ yr tien mat qua Kho bac Nha nude nen kinh te thi trirdng Chirong 2: Thuc trang toan khdng dung tien mat tai Kho bac Nha nude tinh Ninh Binh Chuang 3: Phuang hirdng va gidiphap chuyeu nham phat trien toan y khdng dung tien mat tai Kho bac Nha mrdc tinh Ninh Binh ii Chuong1 CO SO LY LUAN VA THIC TIEN VE PHAT TRIEN • • THANH TOAN KHONG DUNG TIEN MAT QUA KHO BAC NHA NUOC TRONG NEN KINH TE THI TRUONG 1.1 Khai niem, dac diem va vai tro cua toan khong dung tien mat a r nen kinh te thi truong A 1.1.1 Khai niem, dac diem cua phuong thuc toan khong dung tien mat 1.1.1.1 Khai niem TTKDTM la viec toan khong su dung den tien mat ma dung hinh thuc trich chuyen von tren tai khoan t£r tai khoan cua ngudi phai tra sang tai khoan cua ngudi thu hudng, hoac bang each bu tru lan thong qua vai tro trung gian cua to chuc toan 1.1.1.2 Dac diem TTKDTM co mot so dac diem sau: - Su van dong cua tien te doc lap vdi su van dong cua hang hoa - Vat trung gian trao doi chi xuat hien dudi dang tien ke toan - Ngan hang vtra la ngudi to chuc vua la ngudi thuc hien cac khoan toan a Ar 1.1.2 Vai tro cua toan khong dung tien mat nen kinh te thi truong 1.1.2.1 Vai tro doi vdi Nha nude A Ar TTKDTM tao dieu kien de nha nude quan ly nen kinh te va chi dao thuc hien cac chinh sach kinh te duoc tot hon 1.1.2.2 Vai tro doi vdi nen kinh te TTKDTM giu mot vai tro rat quan doi vdi timg dun vi kinh te, tirng ca nhan va doi vdi toan bo nen kinh te 1.1.2.3 Vai tro doi vdi xa hoi TTKDTM tao moi trudng toan van minh, lich su, thuan tien va nhanh chong 1.1.3 Cac phuong thuc va phuong tien toan khong dung tien mat x r nen kinh te thi truong y 1.13.1 Cac phuong thuc toan khong dung tien mat Cac phuong thuc TTKDTM bao gom: Thanh toan bu trir Ngan hang Trung uong (NHTW) hoac cac hiep hoi toan bu trir to chuc, Thanh toan lien ngan hang, Thanh toan noi bo cac to chuc cung ung dich vu toan, toan qua tai khoan tien gui tai to chuc cung ung dich vu toan khac X 1.13.2 Cac phuong tien toan khong dung tien mat Cac phuong tien TTKDTM chu yeu dang ap dung noi dia nuoc ta: Sec, Uy nhiem chi, Uy nhiem thu, The toan 1.2 Phat trien toan khong dung tien mat qua Kho bac Nha nuoc nen kinh te thi truong 1.2.1 Kho bac Nha nude va chuc ndng cua Kho bac Nha nude nen r kinh te thi truong KBNN co chuc nang: quan ly quy ngan sach nha nude (NSNN) va cac quy tai chinh nha nude, ke toan cong va chuc nang Ngan hang cua Chinh phu x v r y 1.2.2 Sir can thiet phai phat trien toan khong dung tien mat qua Kho y r bac Nha nude nen kinh te thi truong Viec phat trien TTKDTM tai KBNN la rat can thiet bdi: TTKDTM tao nhung tien de kinh te thuan loi de KBNN kiem soat chi NSNN hieu qua hon TTKDTM gop phan quan ly quy ngan sach nha nude hieu qua hon *7 X 1.2.3 Dac diem cua toan khdng dung tien mat qua Kho bac Nha nude nen kinh te thi truong * Doi tuo'ng th am gia He thong KBNN tham gia toan vdi tu each nhu mot ngan hang do cd cac chu the lien quan den hoat dong TTKDTM cua he thong KBNN kha da dang nhu: Cac co quan don vi su dung NSNN, cac doanh nghiep, to chuc ca nhan cd hoat dong tai chinh len quan den quy NSNN, ngan hang Nha nude, cac ngan hang thuong mai (NHTM), cac quy tin dung nhan dan * Cac giao dich chuyeu Cac giao dich TTKDTM qua KBNN la cac giao dich thu chi NSNN cua cac doi tuong lien quan noi tren * Cac phu ong th ire va phuong tien toan chiiyeu Cac phuong thuc TTKDTM qua KBNN la: Thanh toan noi bo he thong KBNN, toan bu trir gitra cac NHTM ngan hang nha nunc dung chu tri lam trung gian, toan qua tai khoan tien gui vdi NHTM 1.2.4 Nhung tieu chi ddnh gid su' phat trien cua toan khong dung tien mat qua Kho bac Nha nuoc nen kinh te thi trurdng Cac tieu chi danh gia su phat trien cua TTKDTM qua KBNN bao gom: Nen tang phap ly, edng nghe toan, ty thu chi NSNN bang tien mat, thdi gian toan, chi phi giao dich toan, giam thieu rui ro toan r r 1.2.5 Nhirng nhan to anh hirdng den toan khdng dung tien mat qua r Kho bac Nha nude nen kinh te thi truong x x Cac nhan td bao gom: co so phap ly dam bao cho hoat dong toan, cong nghe toan, su phat trien cua nen kinh te thi truong, trinh dan tri 1.3 Kinh nghiem mot so quoc gia va dia phuong nuoc ve phat trien toan khdng dung tien mat qua Kho bac Nha nuoc r 1.3.1 Kinh nghiem mot so nude dien hinh Sec, Australia va My la nhung nude tieu bieu, da dem lai nhieu kinh nghiem bd ich cho viec phat trien TTKDTM tai Viet Nam r 1.3.2 Kinh nghiem mot so dia phu ffng nude Trong pham vi luan van, hoc vien xin de cap kinh nghiem tai mot so KBNN tinh bao gom: Ha Noi, Thanh Ho Chi Minh, Can Tho, Tien Giang viec thuc hien toan dien tu 1.3.3 Bai hoc • cho Kho bac • Nha nude tinh Ninh Binh 1.3.3.1 Bai hoc tu kinh nghiem cac nude Qua nghien cuu kinh nghiem toan khdng dung tien mat cua mot sd nude tren the gidi, cd the rut mot sd bai hoc van dung vao viec phat trien TTKDTM cho KBNN tinh Ninh Binh noi rieng tren nhieu mat nhu: phuong tien cho TTKDTM, kinh nghiem ve ung dung cac tuu khoa hoc cong nghe, viec phat trien cac dich vu TTKDTM mdi 1.3.3.2 Bai hoc tu kinh nghiem cac dia phuong Kinh nghiem KBNN cac tinh cho thay toan dien tu da mang lai hieu qua ro ret: An toan, chinh xac, nhanh chong, tu dong cao va giam chi phi 75 - Don vi ban khong phai thong bao muc tieu thu hang hoa, dich vu toi don vi mua - Don vi mua khong phai den to chuc cung ung dich vu toan phuc vu minh de lam thu tuc UNC - Td chuc cung ung dich vu toan phuc vu don vi ban khong phai theo doi ngoai bang va khong phai gui nhu thu cho td chuc cung ung dich vu toan phuc vu don vi mua Rut ngan duuc khoang thdi gian tu to chuc cung ung dich vu toan phuc vu ngudi ban tdi to chuc cung ung dich vu toan phuc vu don vi mua (hien phai chuyen bang thu qua dudng buu dien) Do qua trinh luan chuyen UNT cung don gian di rat nhieu, day nhanh toe toan 3.2.2.2 Giai phap ve Sec KBNN Ninh Binh can nghien cuu tham muu cho KBNN thiet ke mau Sec phu hup vdi quy dinh cua Thdng tu 05-TT/NHNN 15/9/2004 va phu hup vdi dac diem toan, ddi tuong khach hang cua KBNN Mau Sec cd the toan duoc ca u tai khoan tien gui va tai khoan du toan ngan sach Dong thdi mau Sec phai bao dam tinh bao mat cao de khach hang an tam su dung Trong mot sd trudng hup, KBNN Ninh Binh ban Sec cho khach hang da a r r >•* t r khong ghi day du cac yeu td theo quy dinh de khach hang phai ghi dan den hay xay sai sot De han che, KBNN Ninh Binh phai ghi day du cac yeu td theo quy dinh truuc ban Sec cho khach hang Khi khach hang rut tien tra cho chinh minh thi thdng tin ve dun vi hudng chi can ghi: “Tra cho chinh minh” de dun gian thu tuc ma vdn chat che vi thdng tin dun vi hudng trudng hup da duuc ghi day du d phan dun vi phat hanh Hien nay, he thdng may vi tinh da phat trien, can quy dinh khach hang khdng phai lap bang ke nop Sec, khach hang nop Sec, KBNN tien hanh nhap may tinh nhung thdng tin can thiet, in bang ke tra cho khach hang lam bien lai nhan Sec May tinh tu dong phan loai cac Sec theo tung td chuc cung ung dich vu toan Viec bao chi Sec duuc quy dinh qua cu the va chi tiet, bat buoc ngudi phat r r x hanh phai den ngan hang lam thu tuc chuyen sd tien phat hanh Sec tir tai khoan chi ngan sach hoac tai khoan tien gui sang tai khoan bao chi Sec rieng biet Dieu 76 phu hop vai ke toan toan thu cdng, dua tren chung tir giay Nhung vdi cdng nghe hien thi viec dam bao toan Sec bao chi cd the cd the thuc hien dan gian hon ma van an toan toan bang each khoa sd du tren tai khoan tien gui toan cua dan vi Thong tin ve khach hang can cdng bo cdng khai den ngudi nhan Sec va nhung dia diem toan dac biet la nhung ddi tuong vi pham ky luat bi han che, dinh chi toan de tranh bi lai dung 3.2.2.3 Uy nhiem chi, Giay rut du toan ngan sach kiem chuyen khoan, A A chuyen tien dien tu, cap Sec bao chi (goi chung la Uy nhiem chi) UNC la phuong tien dugc su dung chu yeu toan khdng dung tien mat, can tiep tuc cai tien de phat huy han nua toan co sd cdng nghe toan hien dai Hien cdng tac ke toan kho bac da dugc thuc hien tin hoc hoa hoan toan yr De dun gian, thuan tien cho khach hang, can cai tien noi dung va mau UNC phu hgp vdi viec thuc hien toan tren he thong vi tinh, can bo yeu td quy dinh ghi ma dun vi su dung ngan sach, ma dia ban Vi mdi dun vi su dung NSNN chi co mot ma sd su dung ngan sach va mot ma dia ban, KBNN chi can kiem tra don vi lam thu tuc md tai khoan va cai thong tin cung vdi ma tai khoan cua don vi chuong trinh may tinh r r t y Ap dung cu che phat cham tra toan tien hang hoa, dich vu de dam bao quyen lgi cho ngudi ban, han che tinh trang ng dong day dua, chiem dung von lan nhau, han che dun vi su dung du toan ngan sach sai muc dich 3.2.3 Nang cao nang luc tang vat chat, cdng nghephuc vu TTKDTM yr y Can tang cuong dau tu von cho tinh Ninh Binh viec hien dai hoa, nang cao nang luc tang vat chat, cdng nghe cho TTKDTM tai Kho bac tinh, bao gom viec cai tien phan mem toan noi nganh di ddi vdi dau tu nang cap cac _ ' r ' trang thiet bi phuc vu true tiep quy trinh; ve tang cuong tinh bao mat de dam bao an r e r r r y toan tuyet ddi, chong tinh trang xam nhap danh cap gay mat tien qua trinh toan; va tien tdi phoi hgp vdi cac nganh lien quan, dac biet la he thong ngan 77 hang de co the tien tdi thuc hien toan dien tu giua KBNN va ngan hang, khac phuc tinh trang van phai su dung phuong thuc toan bu tru nhu da va hien dang ap dung ■> r r az De khac phuc viec tang so luong lenh toan mot each khdng can thiet, tranh tinh trang mot chung tu giay phai tach lam hai lenh toan dien tu, va cd the xay tinh trang lenh chuyen No goc va lai trai phieu khdng den cung mot luc nguyen nhan duong truyen hoac cac nguyen nhan khac Do can quy dinh rd ve tai khoan cua don vi nhan la tai khoan nao, va phai ghi rd sd tien goc, sd tien lai vao noi dung toan, don vi nhan lenh toan, in "bang ke toan ho trai phieu" d chuong trinh Quan ly trai phieu, doi chieu, lap phieu chuyen khoan hach toan dung tai khoan goc, lai trai phieu De nang cao toe xu ly va dam bao chinh xac, nhanh chong toan, KBNN Ninh Binh can hien dai hoa cdng nghe toan la mot ddi hoi giai doan hien cung nhu tuong lai De cd the tien tdi hien dai hoa cdng nghe toan va tung budc hoa nhap vdi he thdng toan theo thdng le cac nude khu vuc va tren the gidi, KBNN Ninh Binh can tap trung vao viec ddi mdi co sd vat chat ky thuat, tien hanh trang bi them may moc thiet bi hien dai, cdng nghe tien tien linh vuc toan; thuc hien Nang cap, xay dung cac chuong trinh phan mem nghiep vu toan phu hop Cac phan mem ke toan kho bac, quan ly trai phieu, toan von dau tu dang doc lap vdi nhau, manh mun, nhd le, rdi rac nen hieu qua cdng viec khdng cao Khi phat sinh nghiep vu toan bu trir di, toan bu trir den, bao no trai phieu, toan dau tu xay dung co ban, can bo KBNN phai nhap cung mot thdng tin d nhieu chuong trinh nen rat mat thdi gian va de gay sai sot, nham lan KBNN can cd giai phap de lien ket giua cac chuong trinh tren Bao dam ket noi mot each linh hoat, chat che cac chuong trinh dang su dung tai KBNN vdi Viec phat trien cac ung dung cdng nghe hien dai toan cung nhu tat ca cac hoat dong cua KBNN can phai dupe tien hanh song song vdi cac bien phap dam bao nhanh chong, an toan tren duong truyen Hien nay, duong 78 truyen leased line la duong truyen chat luong cao mai dugc trang bi de noi mang tu KBNN den cac 64 KBNN tinh, thanh, Khi KBNN chuyen md hinh ba cap hai cap thi so luong KBNN cap hai se tang len rat nhieu, can trang bi duong x r •> r truyen leased line giua KBNN vdi cac KBNN cap hai de nang cao chat lugng duong truyen, dam bao tot cho hoat dong cua KBNN He thdng KBNN va cac he thdng ngan hang la nhung td chuc cung ung dich vu toan Ion nhat cua qudc gia va dang qua trinh hien dai hoa Khi trang bi phan cung va phan mem KBNN can quan tam den su tuong thich cac chuong trinh ung dung cong nghe tin hoc vdi cac he thdng ngan hang va xu the phat trien tuong lai de co the phat huy sue manh tong hop cong nghe tin hoc cua nen kinh te, dap ung yeu cau toan va ngoai he thdng X X 3.2.4 Gidiphap ve giao due, tuyen truyen 3.2.4.1 Giao due Nguon nhan luc co kinh nghiem va ky nang can thiet la van de ldn doi vdi cac nude dang phat trien va chuyen ddi viec hien dai hoa cong nghe toan Vi vay can thiet phai co nhung giai phap chu dong viec dao tao va thu hut can bo de co the dap ung cang cao cong nghe toan Tren thuc te viec thieu hut can bo kho co the giai quyet de dang, tham chi la trd ngai nghiem han ca nhung trd ngai mang tinh ky thuat KBNN Ninh Binh can co nhung hinh thuc dao tao va bo tri can bo hap ly nhu sau: - Da dang cac hinh thuc dao tao de can bo thao ve chuyen mon nghiep phuc vu khach hang chu dao, pham chat dao due tot, thuc hien cac thao tac mot each nhanh chong, chinh xac, hieu biet va nam vung nhung quy dinh cua phap luat, r r x x dap ung tot nhat nhu cau toan Td chuc dao tao va dao tao lai can bo, dong thdi khdng ngirng nang cao trinh cua doi ngu can bo lam cong tac toan cua KBNN theo noi dung va yeu cau mdi de co the dam nhiem nhung nhiem vu mdi, phu hap vdi cong nghe toan hien dai tang nang suat lao dong Cu ngudi tham gia cac cuoc hoi thao, hoi nghi chuyen mon ve toan nude cung nhu 79 ngoai nude de tiep can vdi kien thuc hien dai Dinh ky tap huan ve nghiep vu toan de cap nhat thdng tin va trao ddi cac van de mdi phat sinh Khuyen khich cac hinh thuc nghien cuu viet bai, lam de tai khoa hocc de xuat cac giai phap dd phat huy sang kien, cai tien ky thuat toan Cac tai lieu hudng dSn nghiep vu cln duoc cu the, rd rang, chi tiet de lam cam nang cho can bo thuc hien - Bd tri cac can bo vao cac cdng viec thich hop vdi kha nang cua tirng ngudi nham phat huy the manh cua ho Muon nhu vay phai thuong xuyen theo ddi sat de nhan dinh danh gia duoc kha nang cua tirng ngudi Phat huy vai trd chu dong sang tao cua can bo, tich cue lang nghe y kien cua ho, khuyen khich neu cac sang kien mdi - Kiem tra danh gia lai viec su dung luc luong can bo tin hoc tai cac don vi toan nganh, cd ke hoach tuyen dung va su dung mot each hop ly 3.2.4.2 Tuyen truyen KBNN can tang cudng tuyen truyen loi ich va cac hinh thuc TTKDTM dang ap dung hien de cac don vi, ca nhan biet va lua chon su dung phu hop va tien loi nhat de da dang hoa cac hinh thuc TTKDTM truyen thdng, tien tdi ap dung cac hinh thuc toan hien dai tuong lai Cdng tac tuyen truyen quang cao dong vai trd quan trong qua trinh phat trien he thdng TTKDTM Vi vay lam cho tat ca moi ngudi deu hieu dupe su tien loi cua cac hinh thuc TTKDTM vi lau ho quen su dung tien mat, de ho tu nguyen tham gia toan KBNN Ninh Binh can cd ke hoach trien khai md rong, phat trien TTKDTM, tuyen truyen true tiep tdi khach hang bang cac hinh thuc nhu giao dich vien trao ddi, gidi thieu true tiep, phat hanh cac td roi, td chuc hoi nghi khach hang, cac phuong tien thdng tin dai chung, KBNN tinh md Website gidi thieu vdi khach hang nhung thdng tin, san pham minh dang cd, san sang cung cap khach hang cd yeu cau, thiet lap cac dia chi E-mail hoac "duong day nong" de khach hang phan anh nhung ban khoan, vudng mac, dong gop y kien de KBNN cd du thdng tin hon, phuc vu hieu qua, thiet thuc hon 80 r 3.2.5 Tang cuong su: phoi hop hieu qua vdi cac ban, nganh lien quan r 3.2.5.1 Phoi hop viec tra luong can bo cong chuc: Str phat trien cua the tra trudc co kha nang dap ung dugc ky vong cua nguoi su dung dich vu the ky 21 Theo danh gia cua Visa, mot to chuc the ldn nhat the gidi, tiem nang phat trien the tra trudc la rat ldn Trong khuon kho APEC Viet Nam 2006, 16/11/2006 tai Ha Noi cong ty co phan Bill Express Viet Nam da ky hop dong cap phep vdi cdng ty cdng nghe Uc thuoc tap doan ON Q Group tri gia udc tinh trieu dola Uc Hop dong cho phep Bill Express Viet Nam dugc doc quyen doi vdi cdng nghe ve he thong quan ly kinh doanh dien tu cua tap doan ON Q Group tai Viet Nam Bill Express Viet Nam se su dung cdng nghe de xay dung he thong ludi phan phoi san pham dien tu tren toan quoc, ho trg cho cac giao dich tai chinh khdng su dung tien mat va quan ly cac giao dich the tra trudc Bill Express Viet Nam phan phoi cac hoa don toan true tuyen co the dung de mua ban hang hoa tren he thong Internet Day la he thong toan true tuyen dau tien dugc cung cap tai Viet Nam Du kien quy I nam 2007 Bill Express Viet Nam gidi thieu loai the Visa tra trudc d Viet Nam The Visa tra trudc goi la the Bopo la loai the co the toan tren toan cau ma khdng yeu cau chu the co tai khoan d td chuc cung ung dich vu toan Vdi dac diem uu viet cua the tra trudc co tinh nang da dang, su dung tien lgi, toan nhanh chong, tuc thdi, tien lgi nhu toan khdng dung tien mat The dugc phat hanh cho nhung ngudi hudng luong, tra cac khoan phuc lgi xa hoi, giai ngan cac khoan tin dung ngan hang Do KBNN Ninh Binh can phoi hgp tich cue hon nua vdi cac NHTM viec thuc hien tra luong can bo cdng chuc hang thang qua tai khoan, thudng xuyen rut kinh nghiem va co giai phap hoan thien cdng tac tra luong qua tai khoan tuong lai 3.2.5.2 Hup tac gitra KBNN vdi co quan Thue viec thu thue thu nhap doanh nghiep Thuc hien phoi hgp giua nganh thue va KBNN viec thu thue dau tu xay dung co ban se dam bao thu dung, thu du, thu kip thdi vao NSNN, tang cuong thu 81 r \ r thue khong dung tien mat, giam bdt duoc cong viec cho co quan thue, KBNN va doanh nghiep Thay vi KBNN toan tien dau tu xay dung co ban cho cac doanh nghiep sau can bo Thue den doanh nghiep thu thue bang tien mat bang viec: Co quan thue uy nhiem cho KBNN thu mot ty le thue nhat dinh tren doanh sd toan dau tu xay dung co ban (thuong khoang tu den 5% doanh so toan) Khi KBNN toan vdn dau tu cho chu dau tu, KBNN se thu thue bang hinh thuc thu ngan sach nha nude bang chuyen khoan mot sd tien bang vdi phan tram tren doanh sd toan ma co quan thue da thdng nhat Co quan Thud can cu vao chung tu da nop thue tai KBNN cua doanh nghiep xay dung de tinh toan sd thue phai nop tiep hoac phai hoan tra Su phoi ket hop se dam bao cac doanh nghiep kho cd kha nang tron duqc thue, han che den muc thap nhat cac hien tuong tieu cue viec thu thue dau tu xay dung co ban, giam dupe viec thu thue bang tien mat cua co quan Thue va KBNN 3.2.5.3 Hop tac giua KBNN vdi nganh Buu chinh Vien thdng va vdi cac nha cung cap hang hoa, dich vu de phat trien dich vu mdi: Trong thdi dai hien nay, vdi su bung nd cua cong nghe thdng tin va vien thdng, the hien qua sd luong ngudi su dung Internet va dien thoai di dong d Viet Nam cang gia tang vdi cudng cao va dang d muc thi trudng tiem nang Cac ngan hang dang phat qua trinh hien dai hoa ngan hang dac biet la cong tac toan khdng dung tien mat dupe phat trien rat manh me KBNN dang qua trinh thuc hien du an Tabmis, can hop tac vdi nganh Buu chinh Vien thdng de he thdng KBNN tung budc noi mang vdi nhung khach hang cd du dieu kien, thuc hien toan tuc thdi, on line qua mang va duong truyen leasedline Bill Express Viet Nam la don vi dau tien cung cap dich vu hoa don tren mang Internet KBNN can nghien cuu nhung dich vu cung cap hoa don tren mang Internet de cd phuong an phoi hop vdi Bill Express Viet Nam thuc hien toan true tuyen cho cac don vi khach hang cua KBNN mua, ban hang hoa tren he thdng Internet 82 3.3 Mot so kien nghi r 3.3.1 Tiep tuc hoan thien hanh lang phap ly Co so phap ly la mot nhung dieu kien het sue quan trong toan khong dung tien mat, de phat trien toan KDTM cua he thong KBNN noi rieng va cua nen kinh te noi chung thi cac van ban phap ly phai duoc hoan thien, la yeu cau buc xue doi vdi hoat dong toan khong dung tien mat trudc yeu cau hoi nhap vdi khu vuc va the gidi, trudc thach thuc va nhu cau phat trien thuong mai dien tu Chinh phu va NHNN can ban hanh cac van ban dieu chinh ve cac linh vuc: 3.3.1.1 Ban hanh van ban quy dinh ve thoa thuan toan De day manh hop tac, lien ket giua cac to chuc cung ung dich vu toan, tao cac tien ich toan can cd cac van ban phap quy thua nhan va dieu chinh cac thoa thuan toan, quy dinh ro noi dung, quyen lqi va nghia vu cua tung ben dam bao lqi ich va tam ly cho cac ben tham gia toan r •> 3.3.1.2 Ban hanh che tai de tang cudng ky luat toan Rui ro toan la mot van de can trd rat ldn viec phat trien toan KDTM dac biet la toan dien tu Chinh phu can cd nhung che tai su ly nghiem khac cac hanh dong lien quan den gian lan TTKDTM Gian lan, lira dao, gia mao, an cap thdng tin tren The la nhung van nan mang tinh toan cau, Chinh phu can phoi hqp vdi quoc te dac biet la cac nude cd cdng nghe toan KDTM phat tridn de phdng chong nhung van nan 3.3.1.3 Sdm ban hanh Nghi dinh giao dich dien tu Luat giao dich dien tu co hieu luc tu 01/3/2006 duqc xem la cho dua phap ly de KBNN va ngan hang phat huy tinh tien lqi cua cua cac dich vu toan dien tu Tuy nhien den luat giao dich dien tu van chua trien khai rong rai vi Chinh phu chua co nghi dinh hudng dan thi hanh va chua co quy dinh ve chu ky va dich vu chung thuc chu ky do KBNN va cac ngan hang chua the ap dung toan dien tu mot each rong rai ngoai he thdng Do Chinh phu can sdm ban hanh Nghi dinh tao hanh lang phap ly cho giao dich qua he thdng phat trien 83 manh hon Nghi dinh can quy dinh ca cac to chuc cung ung dich vu toan va ngudi su dung dich vu toan dugc su dung chung tir dien tu hoat dong toan Hoan thien co sd phap ly hien hanh nham tao dieu kien ve mat co che, chinh sach cho viec giao dich toan qua mang Internet, qua dien thoai dy dong lam co sd de KBNN phat rien he thong mang toan true tiep vdi khach hang 3.3.1.4 Ban hanh thong tu thu le phi toan - NHNN phoi hop vdi Bo Tai chinh ban hanh thong tu hudng dan thu le phi toan cac to chuc cung ung dich vu toan Thong tu can quy dinh muc cao nhat va muc thap nhat cua le phi toan bang tien mat; muc cao nhat va thap nhat cua le phi toan khdng dung tien mat cho muc phi toan bang tien mat phai cao hon muc phi toan khdng dung tien mat Thong qua chinh sach thu le phi toan de khuyen khich khach hang toan khdng dung tien mat, viec toan khdng dung tien mat vira co le phi re hon, lai an toan, tien lgi hon - Thong tu cung can quy dinh viec ho trg phi cho cac td chuc, ca nhan viec su dung dich vu TTKDTM de tra luong qua tai khoan, nop thue cho NSNN + Ddi vdi viec thu thue can quy dinh: Neu cac don vi, ca nhan nop bang hinh thuc khdng dung tien mat thi don vi nop thue khdng phai tra mot khoan le phi nao, KBNN se tra le phi chuydn tidn cho ngan hang, nguon tien de tra le phi dugc trich tir lai tien gui ngan hang Neu don vi cd dang ky san xuat kinh doanh nop thue bang tien mat co muc tu­ ba trieu trd len phai nop le phi thu tien mat de bu dap chi phi kiem dem va de khuyen khich cac ddi tugng nop thue bang hinh thuc khdng dung tien mat + Ddi vdi tai khoan ca nhan: Trong giai doan hien nay, can mien le phi TTKDTM - Thong tu can quy dinh cac td chuc, don vi, ca nhan cd dang ky san xuat kinh doanh dugc quyen va cd nghTa vu phai md tai khoan d ngan hang va phai chap hanh quy dinh ve TTKDTM 3.3.1.5 Bd xung thong tu 33/2006/TT-BTC * Bo xung ddi twang TTKDTM De tri va tao tam ly, thdi quen va nang cao ty TTKDTM, nhung khoan toan hang hoa, dich vu thuong xuyen hang thang nhu tien dien thoai, 84 tien nude, tien dien, tien dat bao v.v phai toan bang hinh thuc khdng dung tien mat Do diem 4.13 va diem 4.2.4 cua thdng tu 33/2006/TT-BTC cua Bo Tai chinh can thay cum tu: "trir nhung khoan toan nhd co gia tri khdng vuqt qua trieu dong ddi vdi mot khoan chi thi duoc toan bang tien mat" bang cum tir: "trir nhung trudng hop toan nhd khdng Thuong xuyen cd gia tri khdng vuot qua trieu dong ddi vdi mot khoan chi thi duqc toan bang tien mat" * Quy dinh ve tam ung tien mat De han che tam ung NSNN bang tien mat, tang ty toan true tiep tdi don vi cung ung hang hoa, dich vu, toan theo tien thuc hien cong viec bang phuong thuc toan khdng dung tien mat, can cd van ban hudng dan cu the ve viec tam ung du toan ngan sach nha nude bang tien mat Khi don vi tam ung A A A r r bang tien mat phai ghi cu the noi dung can tam ung, khdng che mdi muc tam ung cho cac noi dung khdng thuoc doi tuong chi tien mat khdng vuqt qua trieu dong de KBNN cd co sd xet duyet cho tam ung * Quy dinh ve dinh muc ton quy tai don vi khach hang: Cac don vi su nghiep, Uy ban Nhan dan cac xa, ngoai nhung khoan chi tir NSNN, hau nhu don vi nao cung cd thu nhu su nghiep, thu le phi tren thuc te cac khoan thu van nam ngoai su kiem soat cua Kho bac Trong don vi vln A A A xin rut du toan kinh phi bang tien mat vi khoan rut phan Idn la khoan chi luong, trq cap Do Bo Tai chinh can bo xung thdng tu 33, quy dinh KBNN can cu tinh r a a r hinh thuc te, quy dinh dinh muc ton quy va cd quyen kiem tra viec chap hanh dinh muc ton quy tien mat cua cac don vi su nghiep cd thu va UBND cac xa de viec quan ly tien mat tap trung tai KBNN Khi cd nhu cau chi, ngoai viec kiem soat cac dieu kien chi theo quy dinh, KBNN edn kiem soat dieu kien chi tien mat ? r 3.3.2 Phat trien, hoan thien co'so' vat chat cho hoat dong toan Can day manh toan dien tu lien ngan hang bdi day la he thdng toan xuong song cua nen kinh te De tiep tuc phat trien va hoan thien he thdng toan dien tu lien ngan hang, nhung nam tdi NHNN can: - Md rong he thdng toan dien tu lien ngan hang den NHNN cac chi nhanh tinh, 85 - Can tiep tuc nang cap he thong ky thuat, duong truyen va xay dung che bao tri dam bao cho he thdng toan co toe xu ly cao, on dinh, an toan Day manh trien khai toan, hoi nhap tat ca cac to chuc tin dung nude vao mot he thong toan thong nhat vdi su ho tro cua may tinh va phan mem tin hoc Mot lenh toan phat hanh tu mot KBNN tinh duoc toan de dang, nhanh chong tai ngan hang tinh khac va nguqc lai Hoc tap cdng nghe xu ly thdng tin cua cac nude tien tien tren the gidi nham giai quyet duoc tu dau van de tac duong truyen, rut ngan thdi gian xu ly thdng tin theo hudng cd lqi cho ngudi su dung, tao su thuan tien, nhanh chong va an toan, thu phuc long tin cua khach hang doi vdi hieu qua cua phuong thuc TTKDTM Can nghien cuu xay dung trung tam chuyen mach the, Trung tam bu tru Sec, phat trien cac trung tam toan khu vuc de day manh viec toan dien tu va md rong pham vi toan thuong mai dien tu, tang cudng tinh thuan tien va hieu qua cua cac phuong tien toan hien dai 3.3.3 Tang cudng tuyen truyen quang bd Chinh phu va cac bo nganh lien quan can tang cudng tuyen truyen, quang ba, hieu rd duoc cac rui ro, bien phap dam bao an toan viec su dung cac phuong tien toan khdng dung tien mat tren co sd lua chon phuong tien phu hop 3.3.4 Cac kien nghi khac Cac don vi hoat linh vuc vien thdng can dau tu cho he thdng vien thdng quoc gia dat tieu chuan quoc te nham cung cap dich vu vien thdng vdi gia cudc da dang va hop ly Tu thuc day viec cac td chuc cung ung dich vu toan ung dung cdng nghe thdng tin he thdng toan Nghi dinh 161/2006/ND-CP 28/12/2006 cua Chinh phu quy dinh td chuc cung ung dich vu toan co quyen thu phi giao dich tien mat, day la van ban phap ly quan de cac ngan hang thuong mai han che toan bang chinh sach phi toan Cac NHTM can cu vao Thdng tu cua NHNN hudng dan thuc • • • ’ A A hien Nghi dinh 161 de quy dinh cu the muc thu phi toan toan bang tien mat phai cao hon phi toan khdng dung tien mat, khuyen khich khach hang toan bang hinh thuc khdng dung tien mat 86 De can bo cong chuc noi rieng va nguoi dan noi chung nhiet tinh vdi viec ma tai khoan tai ngan hang, viec tra luong can bo cdng chuc qua ngan hang dugc thuan loi, giai doan hien ngan hang can dat muc tieu phat trien khach hang, ngan hang mien le phi toan khong dung tien mat doi vdi ca nhan de gia tang tai khoan va tang doanh so tien gui Ngan hang bu dap chi phi bang nguon so du tai khoan tien gui co lai suat thap Khi khach hang quen va ua chuong, tro tien nghi sinh hoat thi luc ngan hang thu phi md tai khoan va phi toan khdng dung tien mat Ngan hang can cung cap cac dich vu thuan tien, tang cuong cdng tac marketing san pham the, md rong he thong mang ludi co sd chap nhan the, cai tien thu tuc phat hanh the, da dang cac san pham the Can bo cdng chuc cd thd rut tien mat qua may ATM, cac POS, chi tra tien hang hoa, dich vu dugc hudng lai suat tren sd du tai khoan Ngan hang can thuong luong vdi cac don vi thu hudng nhu Buu dien, nha may nude, Chi nhanh dien v.v thuc hien cac hop dong thu ho Vi du: Cac nhu cau tra tien thudng xuyen hang thang cho cac nhu cau chi tien dien, tien nude, tien dien thoai, chi cho cai hoc hanh v.v cua khach hang d thi hien la rat ldn Can bo cdng chuc lmh thu nhap bang tien mat va true tiep di nop tien chi phi cac dich vu noi tren nen rat mat thdi gian Do quy trinh toan qua ngan hang can thuc hien khep kin Thu nhap cua can bo cdng chuc dugc ■> f chuyen thang tir KBNN vao tai khoan md tai ngan hang, sau ngan hang nhan cac hoa don, UNT cua don vi thu hudng, can cu vao hgp dong thuc hien hinh thuc chi tra, chuyen tien cho don vi thu hudng Dinh ky ngan hang ke tai khoan, chuyen hoa don toan va mot lien UNT va cho khach hang Chinh quyen dia phuong cac cap can co su ho trg nhieu hon cho cac hoat dong quang ba, md rong dich vu toan khdng dung tien mat tren dia ban cua minh Cac can bo lanh dao nen di dau, lam guong viec tao thdi quen su dung cac dich vu toan hien dai, dac biet la toan khdng dung tien mat 87 KET LUAN Qua phan tich van de tir ly luan den thuc tien d chuong, Luan van da rut duoc nhung ket luan nhu sau: TTKDTM nen kinh te noi chung, va he thong KBNN noi rieng la mot hoat dong mang nhieu tinh uu viet cua no va rat can thiet phai dupe ap dung hoat dong tai chinh-tien te quoc gia De co the co mot he thong TTKDTM hieu qua thi yeu to truoc tien la phai co mot hanh lang phap ly dong bo, tiep la phai co mot he thong ket cau ting cong nghe hien dai ma yeu to cot loi la cong nghe thdng tin, thuc hien tren co so cac phuong thuc va phuong tien toan tien tien, dam bao yeu cau nhanh chong, thuan tien, hieu qua cho hoat dong toan Tinh hinh hoat dong tai KBNN Ninh Binh tir nam 2006 den nam 2009 cho thay hoat dong TTKDTM tai kho bac tinh da co nhieu tien bo dang ke, song ben canh cung co nhung bat cap dien hinh nhat la su khdng hieu qua cua cac phuong thuc toan, su ngheo nan va chua thuan tien cua cac phuong tien toan ma nguyen nhan sau xa bat nguon tir su chua dong bo cua hanh lang phap ly, su thieu quan tam cua KBNN Ninh Binh cung nhu cac ban nganh lien quan viec dau tu tang cong nghe, nang cap cai tien va da dang hoa cac phuong thuc, phuong tien toan Truoc thuc trang do, de co the day manh TTKDTM tai KBNN Ninh Binh thdi gian tdi, mot he thdng cac giai phap can phai dupe thuc hien dong bo va kip thdi, tren co sd su dong thuan cua cac co quan Dang va Nha nude va su cai bien sau sac cua he thdng phap luat Vdi nhung giai phap dua ra, tac gia luan van hy vong se gop dupe phan tich cue vao viec phat trien TTKDTM tai KBNN Ninh Binh, gop phan vao su nghiep phat trien chung cua tinh Ninh Binh cong cuoc cong nghiep hoa, hien dai hoa dat nude 88 DANH MUC CAC TAI LIEU THAM KHAO • • Chi thi so 20/2007/CT-TTg 24/8/2007 cua Thu tuong Chinh phu ve viec tra luong qua tai khoan cho cac doi tuong hudng luong tu NSNN Chi thi so 20/2007/CT-TTg 24/8/2007 cua Thu tuong Chinh phu ve viec tra luong qua tai khoan cho cac doi tuong hudng luong tu NSNN Dai hoc Kinh te qudc dan (2002), Giao trinh Ly thuyet tai chinh tien te, Nha xuat ban Thong ke, Ha Noi Frederic S.Mishkin (2001), Tien te, ngan hang va thi trudng tai chinh Le Dinh Hop (2004), Phuang hudng va giai phap toan khong dung tien ? r mat khu vuc dan cu d Viet Nam den nam 2020, Ky yeu cac cong trinh khoa hoc nganh Ngan hang, Nha xuat ban Thong Ke, Ha Noi Nguyen Ngoc Lam (2005), “Kinh nghiem cua ban va giai phap cua Viet Nam”, Tap chi Tin hoc ngan hang, (7) Nghi dinh so 27/2007/ND-CP 23/2/2007 ve giao dich dien tu hoat dong tai chinh Nghi dinh so 27/2007/ND-CP 23/2/2007 ve giao dich dien tu hoat dong tai chinh Tran Minh Ngoc, Phan Thuy Nga (2006), /‘Thanh toan khong dung tien mat d Viet Nam”, Tap chi Ngan hang, (13) 10 QUYET DINH sd: 1135/QD-KBNN 24 thang 12 nam 2008 ve viec ban hanh Quy dinh tam thdi ve lap, su dung, kiem soat, bao quan va luu 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