Tăng cường quản lý tài chính tại viện kiểm soát nhân dân tối cao

TRUONG DAI HQC KINH TE QUOC DAN DAI HOC K.T.Q.D TT THONG TIN THU' VIEN PHONG LUANA -TV lieu LE VAN HOP TANG CUONG QUAN LY TAI CHINH TAI vien kiEm SAT NHAN DAN TOI CAO Chuyen nganh: KINH TE CHINH TRI LUAN VAN THAC SY KINH TE • • Ngtfdi hudng d£n khoa hoc: TS DO THI KIM HOA TH- 905$ HA NOI, NAM 2013 ^1 (f LOI CAM DOAN Toi xin cam doan day la cong trinh nghien cun doc lap cua toi Cac ket qua, k4t luan neu Luan v3n la trung thuc va chira duoc cong bo bat cii cong trinh khoa hQc nao Cac s6 lieu, tai li^u tham khao dirge trich din cd ngudn gbc ro rang./ Tac gia Luan van Ldl CAM ON Tac gia xin chan cam on sy huong dan tan tinh cua giao vien huong dan co giao TS Do Thi Kim Hoa va sy chi bao, day do, tao dieu kien cua cac thay co, can bQ cua Truong Dai hyc Kinh te Quoc dan, Vien Dao tao sau Dai hoc va khoa Kinh te chinh tri da giup tac gia hoan Luan van nay./ MVC LUC L()l CAM DOAN LO’I CAM ON MVC LVC DANH MVC SO DO VA BANG BIEU MO DAU CHlfONG 1: MQT SO VAN DE CO BAN VE QUAN LY TAI CHINH DOI VOI NGANH KIEM SAT NHAN DAN 1.1 Nhung v£n de co ban vc quan ly tai chinh nganh Kiem sat 1.1.1 Co quan hanh chinh va tai chinh cac co quan hanh chinh 1.1.2 Quan ly tai chinh nganh Kiem sat 10 1.2 Noi dung, cac nhan to anh huong va sir can thiet phai tang cuong quan ly tai chinh nganh Kiem sat nhan dan 14 1.2.1 Npi dung qu^n ly tai chinh nganh Kiem sat nhan dan 14 1.2.2 Cac nhan t6 anh huong den quan ly tai chinh nganh Kiem sat 27 1.2.3 Syr can thiet phai tang cuong quan ly tai chinh d Vien Kiem sat nhan dan toi cao 29 1.3 Kinh nghiem quan ly tai chinh tai mot so nganh va bai hoc doi voi Vien Kiem sat nhan dan toi cao 31 1.3.1 Kinh nghiem quan ly tai chinh oToa an nhan dan toi cao 31 1.3.2 Kinh nghiem quan ly tai chinh a Bq Tu phap 33 1.3.3 Bai hoc rut doi voi Vipn Kiem sat nhan dan toi cao 37 CHlTONG 2: THVC TRANG QUAN LY TAI CHINH TAI VIEN KIEM SAT NHAN DAN TOI CAO 39 2.1 Khai quat ve Vien Kiem sat nhan dan toi cao 39 2.1.1 Qua trinh hinh va phat trien Vien Kiem sat nhan dan toi cao .39 2.1.2 Co cau, to chuc bp may cua Vipn Kiem sat nhan dan toi cao 42 2.2 Thue trang quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 44 2.2.1 Tinh hinh thuc hien cac van ban chinh sach ve quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 44 2.2.2 Thue trang bo may quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 47 2.2.3 Tinh hinh to chuc quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 49 2.2.4 Tinh hinh kiem tra, giam sat quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 64 2.3 Danh gia ve quan ly tai chinh tai Vi?n Kiem sat nhan dan toi cao t£r n&m 2009 den nSm 2012 67 2.3.1 Thanh cong quan ly tai chinh tai Vien Kiem sdt nhan dan toi cao thoi gian qua 67 2.3.2 Han che va nguyen nhan cua han che quan ly tai chinh tai Vien Kiem sat nhan dan toi cao thoi gian qua 70 CHUtJNG 3: PHVONG HUONG VA GIAI PHAP TANG CUCfNG QUAN LY TAI CHINH TAI VIf N KIEM SAT NHAN DAN TOI CAO 73 3.1 Phuong hudng tang cuong quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 73 3.1.1 Co so xac dinh phuong htrong quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 73 3.1.2 Phuong hudng tang cuong quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 79 3.2 Giai phap tang cuong quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 83 3.2.1 Tiep tuc hoan thien cac van ban lien quan den quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 83 cao 89 3.2.4 Tang cuong kiem tra, giam sat quan ly tai chinh 92 3.2.5 Nang cao chat luong doi ngu can bo quan ly tai chinh 93 3.2.6 Tang cuong dau tu co so vat chat phuc vu cho quan ly tai chinh 94 KET LU AN 96 DANH MVC TAI LIEU THAM KHAO DANH MVC SO DO VA BANG BIEU Sa 1,1: To chuc bp may ke toan nganh Kiem sat nhan dan 17 Su 2.1: Co cau to chuc cua Vi?n KSND toi cao 43 So 2.2 So bo may quan ly tai chinh Vien KSNDTC 48 Bang 1.1 So li?u du toan, quyet toan Ngan sach nha nude- Toa an nhan dan Toi cao 32 Bang 1.2 So lieu du toan, quyet toan Ngan sach nha nude- Bo Tu phap 35 Bang 2.1: Du toan su dung Ngan sach nha nude cua Vien Kiem sat nhan dan toi cao nam 2009 - 2012 51 Bang 2.2: Quyet toan mpt so khoan chi thirdng xuyen - Vien Kiem sat nhan dan toi cao 60 Bang 2.3: Quyet toan cac khoan chi khong thudng xuyen - Vien Kiem sat nhan dan toi cao 61 TRUCJNG DAI HQC KINH TE QUOC DAN LE VAN HOP TANG CVdNG QUAN LY TAI CHINH TAI VIEN KIEM SAT NHAN DAN TOI CAO Chuyen nganh: KINH TE CHINH TRI TOM TAT LUAN VAN THAC SY HA NOI, NAM 2013 i TOM TAT LUAN VAN Trong nhieu nSm qua, Vi?n Kiem sat nhan dan toi cao da thuc hi?n tot cong tac quan ly tai chinh, gop phan dac lye vao vi?c thuc hi?n nhi?m vu chinh tri cua toan nganh Nhb do, vi?c thirc hanh quyln cong to va ki£m sat cac hoat dong tu phap dirge bao dam trien khai tot, tuan thu nghiem minh va thong nhat, phat huy vai tro lich eye cua co quan Kiem sat viec dau tranh phong ngira va chong toi pham, nang cao hieu lire quan ly nha nude, bao ve cac quyen va lpi ich hop phap cua cong dan Song, ben canh nhumg ket qua da dat dune, cong tac quan ly tai chinh cua Vign Kiem sat nhan dan toi cao van nhieu bat cap nhir: tinh trang lap dir toan thieu kinh phi hang nSm, kinh phi cap cho thue luat str nhan chung, an Ion an diem khong chi het, phai tra lai ngan sach, tinh trang xet xu khong dung ngirbi pham toi, phai boi thuong cho ngirbi bi oan gay lang phi Ngan sach nha niroc Neu nhirng bat cap tiep tuc keo dai, ton dong se anh hirong den qua trinh nang cao hieu qua hoat dgng cua Vien Kiem sat nhan dan toi cao tnrdc yeu cau nhiem vu cang Ion Day la doi hoi cap bach ca ve ly luan cung nhir thirc tien Xuat phat tu ly luan va thuc tien tren, tac gia da nghien cuu va lira chon de tai "Tang cuong quan ly tai chinh tai Vien Kiem sat nhan dan toi cao" lam de tai luan van thac sy cua minh vdi mong muon tim hieu thuc trang quan ly tai chinh tai Vien Kiem sat nhan dan toi cao, noi tac gia hien dang cong tac va dua mot so giai phap nhSm tang cuong cong tac quan ly tai chinh tai don vi - Co so ly luan cua luan van: Viec nghien cuu de tai cua luan van dua tren co so ly luan cua chu nghTa Mac - Le nin, tu tudng Ho Chi Minh, cac quan diem dubng loi chinh sach cua Dang va phap luat cua Nha nude ve quan ly tai chinh nguon von tu Ngan sach nha nude Luan van cung ke thira co chon loc mot so ket qua nghien cuu cung chu de - Phuong phap nghien cuu: De lam ro chu de nghien cuu, luan van su dung cac phuong phap chu yeu nhu: thong ke, so sanh, phan tich, mo hinh hoa ii Luan van gom cac chuang sau: CHU*0NG MQT SO VAN DE VE QUAN LY TAI CHINH DOI VCH NGANH KIEM SAT NHAN DAN 1.1 Nhirng van de ca ban ve quiin ly tai chinh nganh Kiem sat Trong phan nay, luan van da trinh bay khai quat cac khai niem ve Co quan hanh chinh va tai chinh cac co quan hanh chinh, quan ly tai chinh nganh Kiem sat nhan dan Quan ly tai chinh nganh Kiem sat la su tac dong cua Nha quan ly (Vien KiSm sat nhan dan toi cao) tai cac hoat dong tai chinh nganh thong qua mot co che goi la co che quan ly tai chinh bao gom: Co che quan ly tai san; ca che huy dong von; ca che quan ly doanh thu, chi phi va lai nhuan; ca che kiem soat tai chinh 1.2 NQi dung, cac nhan to anh hirirng va su* can thiet phai tang cuong quan ly tai chinh nganh Kiem sat 1.2.1 !\oi dung quart ly tai chinh nganh Kiem sat bao gom: - Van ban chinh sach lien quan den quan ly tai chinh nganh Kiem sat nhan dan - Bq may quan ly tai chinh nganh Kiem sat nhan dan - To chuc thuc hien quan ly tai chinh nganh Kiem sat nhan dan - Kiem tra, kiem soat quan ly tai chinh nganh Kiem sat 1.2.2 Cac nhan td anh huong den quan ly tai chinh nganh Kiem sat: - Chu truang, chien lucre, quy hoach phat trien chung cua toan nganh - Bq may va can bo quan ly - Pham chat nang luc cua can bQ lam cong tac ke toan - Chat luang he thong kiem tra, giam sal iii 1.2.3 Sir can thiet ph di tang ctrd'ng quan ly tai chinh & Vi?n Kiem sat nhan dan toi cao - XuSt phat tu nen kinh te nude ta - Xuat phat tir thuc trang quan ly tai chinh tai Vipn Kidm sat nhan dan toi cao thdi gian qua 1.3 Kinh nghiem quan ly tai chinh tai mQt so nganh va bai hpc rut D6 co them cor sd rut nhtrng kinh nghiem cho vipc quan ly tai chinh nganh, tac gia da tham khao kinh nghiem thuc tien tai don vi co quy mo tuomg dong vdi nganh la Toa an nhan dan toi cao va Bp Tu phap tir rut bai hpc kinh nghiem cd the ap dung cho nganh Kiem sat CHUONG THl/C TRANG QUAN LY TAI CHINH TAI VIEN KIEM SAT NHAN DAN TOI CAO Can cu vao cor sd ly luan d chucmg 1, luan van da phan tich thuc trang quan ly tai chinh tai Vien Kiem sat nhan dan toi cao 2.1 Khai quat ve Vien Kiem sat nhan dan toi cao 2.1.1 Qua trlnh hinh va phat trien Vien Kiem sat nhan dan toi cao Trude Vien Kiem sat nhan dan toi cao ddi (nam 1960), d nude ta co Vien Cong to, he thong Vien cong to dupe lap theo Nghi quyet 25/1/1958 cua Quoc hoi Theo Nghi quyet nay, Vien Cong to co nhiem vu dieu tra va truy to nh&ng vi pham ve hinh su giam sat viec chap hanh phap luat cua Co quan dieu tra, viec xet su cua Toa an, viec giam giu va cai tao Trude yeu can cua cupc each mang xa hoi chu nghia d nude ta, 26/7/1960 Chu tich Ho Chi Minh da ky lenh cong bo Luat to chuc Vien Kiem sat nhan dan Hien phap nam 1959 va Luat To chuc Vien Kiem sat nhan dan nam 1960 da quy dinh: Vien Kiem sat nhan dan kiem sat vipc tuan theo phap luat, thuc hanh quyen cong to nha nude, dam bao cho phap luat dupe chap hanh nghiem chinh 12 Ta Xuan Quan (2011), Hoan thien cong tac quan ly Ngan sach tinh Quang Nam, Luan van Thac sy kinh te - Dai hoc Da Nang 13 Duong Duc Quan (2005), “Hoan thien quan ly Ngan sach nha nudc tren dia ban tinh tinh Ninh Binh", Luan van thac sy kinh te, Hoc viQn Chinh tri- Hanh chinh Quoc gia Ho Chi Minh 14 Quoc hQi (2002), Luat so 34/2002/QH10 02 thang nam 2002 ve to chuc Vien Kiem sat nhan dan 15 Qudc hQi (2002), Luqt sO 01/2002/QH11 16 thang 12 nam 2002 vi Ngan sach nha nudc 16 Quoc hQi (2002), Luat so 03/2002/QH11 17 thang nam 2002 ve ke toan: 17 Quoc hQi (2008), Luat so 09/2008/QH12 03 thang nam 2008 ve quan ly su dung tai san nha nudc 18 Dang Van Thanh (2005), “Phat trien tai chinh Viet nam giai doan 2001-2005 va dinh hudng giai doan 2006-2010" Tap chi Cpng san, tr 18-22 , 19 Trinh Thi Minh Thanh (2010), “Quan ly chi Ngan sach nha nudc tren dia ban tinh Quang Ninh ” Luan van thac sy kinh te, Hoc viQn Chinh tri- Hanh chinh Quoc gia Ho Chi Minh, Ha NQi, 20 Nguyen Van Toan (2007), “Doi mdi quan ly chi Ngan sach nha nudc tren dia ban tinh Vinh Phuc gop phan thuc hanh tiet kiem, chong lang phi", luan van thac sy kinh te, Hoc viQn Chinh tri- Hanh chinh Quoc gia Ho Chi Minh 21 Nguyen Anh Tuan (2006), “Hoan thien quan ly thu., chi Ngan sach nha nudc r f cua Nha Trang,, tinh Khanh Hoa ”, luan van thac sy kinh te, Hoc viQn Chinh tri - Hanh chinh Quoc gia Ho Chi Minh 22 ViQn Kiem sat nhan dan toi cao (2012), Tap chi Kiem salt 23 ViQn Kiem sat nhan dan toi cao (2009), Bao cao cong tac tai chinh, quyet toan nam 2009 24 ViQn Kiem sat nhan dan toi cao (2010), Bao cao cong tac tai chinh, quyet toan nam 2010: 25 Vien Kiem sat nhan dan toi cao (2011), Bao cao cong tac tai chinh, quyet toan nam 2011 • f ' 26 Vien Kiem sat nhan dan toi cao (2012), Bao cao cong tac tai chinh,, quyet toan nam 2012 27 Vi?n Kiem sat nhan dan toi cao (2010), Quy che chi tieu npi bp 28 Vien Kiem sat nhan dan toi cao (2010), Ljch su Vipn Kiem sat nhan dan Vipt Nam, NXB Chinh tri Quoc gia, Ha NQi 29 Vien Kiem sat nhan dan toi cao (2009,2010,2011,2012), Bao cao tong hop quyet toan ngan sach, 30 Website Bq Tai Chinh, www.mof.gov.vn BO GIAO DUC VA DAO TAO TRIFCXNG DAI HQC KINH T£ QUOC DAN Sd: 033^ ,/QD-DHKTQD ’ CONG HOA XA HOI CHU NGHIA VIET NAM Dqc lap - Ty - Hanh phuc Ha Noi, /Af thdng 7(1^ nam 2013 QUYET DINH Ve vi£c lap hoi dong cham luan van thac sT khoa 20 ►* - *\r i J HIEU TRUONG TRUONG DAI HOC KINH TE QUOC DAN Can cur Dieu le truong Dai hoc ban hanh theo quydt dinh so 58/2010/QD-TTg 22/09/2010 cua Thu tudng Chinh phu; Can cu thong tu so 10/201 l/TT-BGD&DT 28/02/2011 cua Bo Giao due va Dao tao ban hanh Quy che dao tao trinh thac si; Can cu vao quyet dinh so 2511/QD-DHKTQD, 11/10/2011 cua Hieu trudng trudng Dai hoc Kinh te Quoc dan ve viec cong nhan hoc vien trung tuyen cao hoc khoa 20 (2011- 2013); C3n cu Quyet dinh so 1649/QD-DHKTQD, 20/05/2013 cua Hieu trudng trudng Dai hoc Kinh te Quoc dan ve viec giao de tai luan van va can bo hudng dan cho hoc vien cao hoc khoa 20 Le Van Hop, ma so hoc vien CH200224; Xet de nghi cua Ong Vien trudng Vien Dao tao Sau dai hoc va Khoa Ly luan chinh tri, QUYET DINH: Dieu Thanh lap hpi dong cham luan van thac si cho hoc vien cao hoc Le Van Hop, ma so hoc vien CH200224, vdi de tai: r T “Tdng cuong quan ly tdichinh tai Vien kiem soat nhan dan tdi cao” Chuyen nganh: Kinh te chinh tri (Danh sach cac vien cua hpi dong cham luan van thac sy duac kem theo quyet dinh nay) Dieu Uy nhiem cho Ong Vien trudng Vien Dao tao Sau dai hoc va Ong (Ba) Chu tich hoi dong to chuc bao ve luan van neu tren theo dung quy dinh hien hanh Dieu Ong Vien trudng Vien Dao tao Sau dai hoc, cac Ong (Ba) co ten danh sach hoi dong, hoc vien cao hQc co ten tai dieu va cac bo phan co lien quan chiu trach nhiem thi hanh quyet dinh Di&i Quyet dinh cd hieu luc thdi gian 60 ke tu ky KT HIEU TRUONG £ PHO HIEU TRUONG' Nod nhan: - Nhu dieu -Lint: Phong TH : Vien DTSDH tc.-j: -P ãâAt HO ( KINH I >QUOC DA Vox _ _ GS.TS Tran Tho Dat cd ee 'yh ycy NH SACH HOI DONG LUAN VAN THAC SY Tt.j:- i i -BAI HOC V / ’ KINH T £ ~ A'xx rx ? 11 / / (Kem theo Quyet dinh^^.i /QD-DHKTQD Zkp thdng y(L- nam 2013 cua HiZuTrudrng trudng Dai hoc Kinh te Quoc dan) Le Van Hffp Hoc vien cao hoc: Can bo huong dan khoa hoc: STT TS Do Kim Hoa - DHKTQD Ho va Ten Don vi eong tae Traeh nhii PGS.TS To Due Hanh Dai hoe KTQD Chu tid PGS.TS.Dang Van Thing Dai hoe KTQD Phan bier TS Tran Tu Cuong Bo TN va MT Phan bien PGS.TS Trin Viet TiSn Dai hoe KTQD Thu ky TS Duong Dinh Giam Bo Cong Thuong Uy vien {Gom co 05 vien) A« BO GIAO DUC VA DAO TAO "RU’O'NG DAI HOC KINH T£ QUOC DAN CONG HOA XA HOI CHU NGHIA VIE I NAM Doc lap - Tu - Hanh phuc HIEN BAN HOI DONG CHAM LUAN VAN THAC Si Hico quvet dinh so 3995/QD-OHKTQD 24/12/2013 cua I lieu trirang truang Dai hoc KI QI) I loi dong chain Luan van I hac si da td chuc chain Luan van cho hoc vien: Le Van Hop l en de tai : “Tang ctroltg quan ly tai chinh tai Vien kiem soat nhan dan tdi cao" Khoa hoc: 211 Chuyen nganh : Kinh te chinh tri Vao hoi: 09 hOI) 11/02/2014 lai Trirang Dai hoc K I QD Cac vien hoi dong cd mat tai phien hop gom: Chu ky ly ten, hoc ham hoc vi Ho ten, hpc ham hoc vi CT: PGS.TS Td Dire Hanh TK: PGS.TS Tran Viet Tien PH / PGS.TS Dang Van Thing HI': TS Dtrong Dinh Giam Pll ? 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/i ■: ■ • ita phii fifing can yto cto chfah sus nto to; cui: Into -.to chink thta nip toi to$n ET ££?“ CONG HOA XA HOI CHU NGHIA VI$T NAM Doc lap - Tu - Hanh phuc - OQO - NHAN XET IAJAN VAN THAC SY KINH TE Hoc vien: Le Van Hop De tai: Tdng cuong quan ly tdi chinh tai Vien Kiem sat Nhan dan tdi cao Chuyen nganh: Kinh te - Chinh tri Ngudi hudng dAn khoa hoc: TS Do Thi Kim Hoa Ngudi nhan xet: PGS.TS Dang Van Thdng - Pluin bien I Trudng Dai hoc Kinh te Quoc Sau doc loan bo ban chinh thuc luan van Thac sy duoc trinh bay 97 trang, vdi tu each la phan bien cua Hoi ddng chAin luan van tdi cd nhung nhan xet sau day: Ve tinh cap thiet cua de tai nghien cuu - Xay dung nha nudc phap quyOn XHCN phu hop vdi the’ che kinh te thi trudng dinh hudng XHCN, tat you ddi hoi phai cai each sau rong he thdng tu phap cua nudc ta hien Mot noi dung quan cua cai each tu phap la doi nidi loan dien hoat dong cua Vien Kiem sal Nhan dAn cac cap nham thuc hien quyen cong td va kiem sat viec tuan theo phap luat dieu tra xet xu cac vu an hinh su; kiem sat viec giai quyet cac vu an dAn su; kiem sal vice luAn theo phap luAt vice thi hanh ban an theo quyet dinh cua toa an nhan dan - Trong dieu kien cua nen kinh to thi trudng, moi boat dong cua Vien Kiem sal deu gAn vdi su van dong cua ddng tien Tit viec lap du loan de cd kinh phf NSNN cap den cha'p hanh dir toan lure la sir dung, phan bd kinh phi chi cho cac hoat dong va thirc hien nhiem vu chuc nang cua Vien Kiem sat va Nhan dan - De dam bao hoat dong, Vien Kiem sat phai co kinh phi, cac khoan kinh phi NSNN cap la edn thiet cho thirc hien churc nang, nhiem vu cua minh Song quan hern la v f f r Kiem sat nhan dan tdi cao cung nhu toan nganh Kiem sat Cac noi dung nghien cuu da trinh bayd chung 11, cho thay hoc vien cd tinh than lam viec nghiem tuc va bo nhieu cong sue cho luan van Dac biet, hpc vien da danh mot dung luong kha dai de phan tich cac ton tai han che, ddng thdi chi nguyen nhan cua nhung ton tai han che Nhu vay nghien cuu, hpc vien da the hien sir doc lap va kha nang phan tich cua minh 2.3 Luan van dd de xuat phuong huong va giai phap tang cudng quan ly tai chinh tai Vien Kiem sat nhan dan tdi cao - Trong chuong III, tren co sd cac nghien cuu ve ly luan to chuc, hoat dong cua bo inay hanh chinh nha nude, mdi quan he va sir van hanh tai chinh cong bo may va tung co quan hanh chinh, ket hop ket qua nghien cuu kinh nghiem cua mot so co quan hanh chinh dau nao nha nudc ve cong tac quan ly tai chinh cong, tren co sd nghien cuu phan tich danh gia thuc trang quan ly tai chinh tai Vien Kiem sat nhan dan tdi cao va loan nganh K m sat nhirng nam vira qua Gan noi dung nghien ciru ciia de tai vdi nghien ci’ai chu trirang cua Dang va Nha nirdc ve cai each hanh chinh, ve qui hoach nguon iiidn lire Viet Nam, dinh hudng phat trien Vien Kiem sat nhan dan tdi cao den nam 202 h hpc vien da xac dinh rd diroc phuong hudng nham lang cudng cong tac quan ly tdi chinh cua Vien Kiem sat nhan dan tdi cao thdi gian tdi Cac phuong hirdne True xay dung, cd tinh thuyet phuc cao - Hoc vien da de xuat iri ' giai phap chu yeu nhom tang cudng cong tac quan ly him dan tdi cao lie thong cac nhom giai phap co day tai chinh ciia Vien Kiem h kha thi cao, la kenh tham khao tot hoach dinh dit co sd khoa hpc, vi the ci r ’ chinh sach va dieu hanh cho he cap lanh dao ciia nganh Kiem sat va nhung quan ■ vien vdi nganh Kiem sat va rat dang khich le tam, the hien tam huyct ciia ’hap tiep can v:i cnch trinh bay Ket can luan van, pin, i ke trinh bay dep, hien dai, cac noi dung duoc dien Luan van cd ket cau hop \ tir nghien cuu ly loan den tong ket thuc tien, va tir dat kha logic Cach tiep c ; ■ de xiiiil kien nghi la each tiep can khoa hoc phu hop so sanh, danh gia de dim i i tri, I Ipc vien la ngtrdi num kha chac chuyen mon va vdi chuyen nganh kinh te co kha nang tong hop lot ” ' (Vi tee gin: Mot so van de trao o U’-it len npi dung chii dao la van de quan ly tai chinh - Trong toan bo luan \2.iSNI tdi cao la co iiuan lanh dao, chu chua lam noi cua nganh Kiem sat, ti\>n nh l-ii VKSND toi cm la mot co quan nganh, bat duoc ndi dung quan i ic nang chi dao dien lu'inh toan nganh nhu ten de tai nhirng la co quan dau i,u ■ co quan thuoc bp may nha nude Viet Nam khong - Nen liru y du td chuc •i lap chi la str phan cong giira cac nhanh quyen luc theo nguyen tac tam q.,; ■ san nhirng VKSND tdi cao khong phai la cap dudi dudi su lanh dao cua Lu., ■ chi dao ciia co quan hanh chinh nha nudc cao nhat ciia Chinh phu va khd;.c oat