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NUdC TOAN HOI DONGKHO A HOC e£ véz suso« ni¿c ivau zoom (De ta’i cap cc st) Tén de tai : D]inh hddng vé giéi phép hoén thi§n céng téc kibm toén chi phi Ban quén ly dij' én kibm toén céc Dij' én déu ti/ xéy du» g co ban cua Kiém toén Nhé noéc Chu nhi£m dc tai: Pham Khac Xutmg Thu ky: Nguyén Manh lloang Cdc vién: Nguycn Thi Tuyct Trinh Thi Tracing Giang MUC LUC B NOI DUNG CHUONG I: CO SCC LY LUN CUA CONG TAC KIEM TOAN CHI PHI BAN QI.DA TRONG KIEM TOAN CAC DUAN DAU TU Y DUNG CO BAN 1.I KHAI NIEM, DAC DIEM, VIEC PHAN LOAI VA CAC HINH THUC QUAN LY DU AN DAU TUXDCB VA CHI PHI BAN QLDA 1.1.1 Doi vi5i du én d d u tu XDCB 1.1.1.I Khai niém vé dci u tit XDCB va dii én dan tit XDCB 1.1.1.2 Dac diém kinh té thuat cha qua trinh XDCB I.1.I P loai cac dii an d‹iu tu XDCB 1.1.1.4 Cac hinh thiic qucln Iy dit an dau tit XDCB 1.1.2 Ban QLDA 1.1.2.1 Khai niém 1.1.2.2 Fhén fear Ban QLDA I.I 2.3 Nhiém vu cha Ban QLDA 1.1.2.4 Kff l/i y/ii 9uan / dv an va c‹ic nguén tliu cua Dan QLDA 1.1.3 Chi d6u tit XDCB va chi phi Ban QLDA I I 3.I Khai niém.’ 1.1.3.2 Két can chi phi xay du:rig cong trinh 1.I 3.3 Uhi p/if Ban QLDA luon lé mét ph n thuoc chi phi xay Jmig c‹›n3 trinli 1.1.3.4 Noi dung chi phi Ban QLDA v‹i c’ac khOOll UI lI C/If khcic 6 9 10 10 II II 12 15 1.2 CHP DO TAI CHINH 17 TOAN HIEN HANH TRONG QUAN LY CHI PHI DAN QLDA 1.2.1 Quy dinh ciia Nha nuc/c ve chi phi Ban QLDA qua cac thoi ky 1.2.2 Ché dfi tai chinh hien hanh ve quan ly chi phi Ban QLDA 1.2.3 Ché d‘o ke to:in hien hanh 1.3 CAC YEU TO CO BAN CIII PIJOI CONG TAC KIEM TOAN VA SH CAN IIIET PHA THI N CONG TAC KIEM TOAN CHI PHI BAN QLDA HOAN 16 17 IS 22 26 1.3.1 Nhfmg ton tai Fifth vuc XDCB va vai tro ciia KTNN 26 1.3.2 Tinh da'c thu hoat dong ciia Ban QLDA va nhiing van dé dat doi 28 vcri cfing t:ic kicm to:in chi phi Dan QLDA mot cufic kiém to:in dii an d6u tit XDCB 1.3.3 Su can thiet phai thuc hien n6ng cao chat luong va hoan thi(n cfing tae 30 kiém to:in chi phi Ban QLDA CIJUONG II: THUC TRANG CONG TAC KIEM TOAN CCII FHI HAN QUA N LY DU AN DAU TUXDCB KIJAI ()UAT TINH HINII THUC HIV:N KIEM ’FOAN CAC DU AN DAU 4“UXDC b 1.1 Cac dv an din t v XDCD da diroc Kiem form dau In du in th irc hicn 3I 1.2 Cac loai ban qu:in ly du an (Ban QLDA)da thuc hien quan ly cac dir 31 an duoc KTNN thuc hié:n 1.3 Tinh hinh kiém toan chi phi ban quan ly du an cr cac dv tin dau iv 32 XDCS 2.2 THUC TR/\NG KIEM TOAN CHI PHI B/\ N QUAN LY DU AN DAU TU XDCD DO 36 KIEM TOAN NHA NU©C TIEN HANH 2.2.1 Thuc trang quén ly va sit dung chi phi ban quan ly cua cac Ban QLDA 2.2.2 Thuc trang ap dung guy trmh kiem toan dé kiém to:in chi phi ban quan ly 2.2.3 Nhfing iiu diém, ton tai,nguyén nhan ton tai va bai hoc kinh nghicm vi(:c kiém toan chi phi Ban QLDA 36 37 46 CHUONG : D]NH HUCI NG VA GUI PHAP HOAN TIIIEN CONG TAC KIEM TOAN CHI PHI DAN QUAN LY DUAN HOAN THIEN QUY TRINH KIEM TOAN DU AN DAU TUNO1 CHUNG VA XAY DLNG 48 CHI TIET TRINH TU, NO DUNG KIEM TOAN CHI PHI BAN QUAN LY DEAN 1.1 Nhtrng d]nh hu rig hoan thién guy trinh kiem toan dv an d:iu tu 1.2 Hoan thi(n trinh tu, nfii dung kiem toan chi phi Ban quan ly du an 49 51 3.2.1 Hoan thien cac guy dinh cii a KTNN vc kiem toan du dan dan tv d é co chi tiét cho kiém toan chi phi Ban QLDA 3.2.2 Hoan thien bfi may kiem to:in, bo tri nhan su doan kiem toén vd thoi gian kiém loan hpp ly 3.2.3 Ndng cao trtnh dfi va dao diic hanh nghé ciia Kiem toiin via:n 3.2.4 Ban hanh c:ic van ban huéng dan cac chuan nine kiém toan kiem toan cac du an d6u tu XDCB va chi tiet cho kiem to:iq chi phi Ban QLLIA 3.2.5 U’ng dung c0ng nghé tin hoc 64 3.2 CAC GJAI PHAP CN TINH CHAT DINH HONG NHAM HOAN THIEN CONG TAC 64 KIEM TOAN CHI PHI BAN QLDA 3.3 MOT SO DIEU KIEN I HIIC HIEN CAC GUI PHAP 65 65 66 67 67 3.3 I.T g cvong su ph6i hpp vcii cac kiem toan chuyén nganh, cac Vu chiic uang 67 de n g cao ch6t luong kiem to n chi phf Ban QLDA 3.3.2 T g citing cac bién ph:ip nghiep vu n g cao n'ang luc, dao diic hanh nghc k7 ciia kiem todn vién 3.3.3 T:ing cuéng diéu kien sinh hoat va vat chat phii hpp voi nghé kiem toén 68 C Kk’J" LUAN 69 STT CUT TAT NO DUNG IT THAY XDCB ‘ Xay dung cc b:in TSCD Tai s:in co d[nh NSNN Ng&i sach Nha niioc KTNN ‘ QLDA Quén ly du :in DNNN Doanh nghi(p Nha nu6c SXKD Sén xuat kinh doanh BHXH Bio hiém Xa hoi KTV Kiém toan vicn 10 XHCN XS hfii chit nghia 11 DTXDCB ‘ Kiém toiin Nha nude Dau tu x6y dinig cc b:in Nuoc ta, Luat ng¾ sach Nha nude (NSNN) da xac d v :o cc quan Kiem toan Nha nuoc (KTNN) “Co quan thuc hic:n viéc kiém tra, x:ie dinh tinh diing d¼, hpp phap ciia b:to cao quyét to n NSNN ciic cap, cc quan, don vi co lién quan theo quy d[nh cua phap luat” Tiep theo tai Nghi dinh 93/2003/ND-CP 13/8/2003 ciia Chinh phii da quy d|mh vi tri, chtic n g cc quan KTNN “la cc quan thufic Chinh phii, thuc hien chiic nang kiem toén, xac nh tinh diing d¾, hpp ph:ip ciia b:to c:to quyet toan NSNN cac cdp va Bio cfio long quyét to:in NSNN; I to c:to quyet to:in, bao cao tai chinh ciia cc quan, don vi, to chiic co sit dung NSNN; kiem to n tinh tu:in thu ph:ip 1ua"t, tinh kinh té vi(c quén ly, sir dung NSNN va tai st cong” Qua 10 nd hoat dong, KTNN vila xay dutig viia hot thien I› nity cling nhu titng bucic hoan thi(n va ndng cao chat luong kiém toén nham d:ip ring nhu c u tung thfii ky ciia Dang, Nha nufic va dan giao phfi; cilng qua 10 nam KTNN da kicn nghi voi cc quan chiic n¾g va don vi dune kiém to:in tiing thu, tiet ki(m chi cho NSNN hiing nghin ty dong, d é kien nghi giém gia tri quyét toiin cac du an dau tv xay dung cc b:in (DTXDCB) hang tram ty dong, riéng chi phi Ban quiin ly du :in (BQLDA) chiém Tuy nhién, qua trinh kiém to:in co vu6ng mac, ton 4,29o tai cc b kiem toiin chi phi Ban QLDA la: Chi phi ban QLDA chiém ty I( nhfi (binh gut 1%) chi pJu DTXDCD n n lap kc: hoach kiem toan ph chi phi Ban QLDA it dune quan tlm mot etch day dii, viec d nh gia riii ro kic:in toan cling thap C:ie kho muc chi phi Ban QLDA chit yeu la chi phi tien liiong, c6 tinh ch:it luong, chi plu v phong pham, chi cfing tac plu, siia chtia TSCD, nhu chi plu cac don vi hanh chinh su nghiep, cac khoan chi co che dfi tili chinh guy d|nh kha cu th “c xiic tinh yen va riii ro kiem to:in phan nao chva dupe chu dinh diing miic tr9ºb Do nhiéu nguyen nh khac nhau, nén kiém toén chi phi Ban QLDA chi kiém toan c:ic nfii dung chiém ty l‹5n trpng léin chi phi Ban QLDA, vice kiem toan chua theo trinh tu, phuong phap khoa hoc va diy dii tu khao sat lap kc: hoach kiem toén, thuc hien kiém toan va kiéiri tra viéc thuc hien kien nghi kiem ioiin Mat khac, doi v‹5i Ban QLDA quén ly nhiéu dir an % co su phan ting vc vicc kiem to:in toan bé chi phi Ban QLDA kiem toan mot du :in vcii ly “chi p1ii Ban QLDA khfing chi riéng cho du :in duoc kiém to:in ma co lien quan den nhiéu du :in khfing co quyét dinh kiém toan” Vi vay, to da nghien ciiu: - Doi tuong Id cling tac kiem to:in chi phi BQLDA chi plu dau tu XDCB Mc›t kho:in muc chi phi co moi quan he mat thiét ver chi phi DTXDCB nhu khoi lucing chi plu Ban ty IQ thuan v6i chi phi DTXDCB, két c:iu chi plu Ban QLDA phu thufic vao d c diem Du :in (du :in xa tru sci Ban QLDA thi chi phi x g xe, cfing tac plu, cao hon du an o g tru sci Ban, v.v ) - PPhhaamm vi nghién ciiu la c:ic cfing truth, du :in DTXDCB thufic von NSNN da dvoc Kiém to:in Dau tu - Dir:in kiem toan 10 nam qua - Phvong ph:ip nghien ctiu: Dna tren cc sci chit nghia Mac — Lénin, chinh sach, che dfi va ph:ip luat ciia Nha nucic v“e cfing tac kiem toan va big phuong phap luan chit nglfia va' t, chit nghia vat lich sir, In ‹lac diém quiin lj in tu XDCB, vi tri, vai tro ciia cc quan KTNN, to nghién emu dna ia dinh huéing va giai phiip kiém toan chi phi BQLDA DTXDCB nham hoan thien c0ng tac kiem to:in va chong that thoat, lang phi DTXDCB v6i muc tieu va nhiém vu: Mfit la: Thdy dnm dic die“re, fish @éc tap qu ly DTXDCB va ciic loai Ban QLDA Hat la: Nh di‹:n ro duoc thuc trang chi phi BQLDA la mot bé ph¾ chi DTXDCB va dé kiém to:in dii:in d6u tu XDCB c:In kiém toan chi phi BQLDA Ba la: Trén cc st ly luan, thuc trang cfing tac kiém toan c:ie dit an DTXDCB dira d)nh hiring va gi:ii phap hoan thic:n cfing tic kiem to n chi phi Ban QLDA phu hop vcri muc uéu, nhiém vu trén, két cau de tai (ngoai ph mcr dau, két 1u:iii), noi dung gfim chuong nhu sau: Chvong 1: Co sci ly lufin ciia cfing tac kiém to:in chi phi Ban QLDA kiem to:in cac du :in dau In XDCB Chirong 2: Thuc trang cfing lac kiem to:in chi phi Ban QLDA dau tu XDCS Chuong 3: Dinh hu‹ing va giai phap hoan thien cfing tiic kiem to n chi phi qu:in ly dii an B NO DUNG CHUONG I: CO SCC LV LUAN CUA CONG TAC PM TOAN CHI PHI BAN QLDA TRONG PM TOAN CAC HH AN DAU TU XAY HUNG CO BIN 1.1 KHAI NUM, D,AC DIEM, VILC PHAN LOAI VA CAC IIINH THUC QU/\N LY DU AN DAU TU XDCB VA CHI PHI BAN QLDA 1.1.1 Doi viii du :in d:I u tu XDCB 1.1.1.1- Khcii niém vé déu tu: XDCB va du: an dan tir XDCB Hoat dong dau tu nfii chung la qua trinh bé von (tién, ngufin luc, cfing nghe) dc: dat dune mot muc lieu hoac mot so muc tiéu nhat dinh Hoat dong d:1u tu thuc hien big cach ticn h n g cap, x6y dung mci cac TSCD duoc goi la d6u tv XDCB XDCB chi la mot kh:iu hoat dong dau lv XDCB XDCD la cac hoat dong cu th de tae TSCD (nhii khao s:it, thict ké, xay lip, l:ip dat thiet bi day chuyen cfing nghi) Ket qua ciia hoat dong XDCB la cac TSCD, co n g luc s:in xufit va nhiém vu nhat dinh Nhu v)y XDCB la mot qua trinh doi mcii va iii ski xuat mci rong co ké hoach c:ic TSCD ciia nén kinh tc quoc d¾ cite nganh siin dung xuat, van chuyen ciing nhu khfing san xu6t van chuyén No la qua irinh vat ch:i1phuc vu cho ddu tu ph:it tnén ciia mot quGc gia Céng irinh XDCB la s:in pham duoc tao ilianh ii siic lao dong ciia nguoi, val lieu xa'y dung, thiet b) lap dat vao cfing trinh, duoc lien két dinh vi v6i dat, c6 th‹: ban gfim ph:in ducii mat d6t, phdn trén mat dat, phan dui5i mat nui5c va ph tién mat nuoc, dvoc xay dimg thco thiét ke C ng t inh XDCB bao gfim cfing trinh xay dung ccing cong, nha o, cong trinh cong nghi(p, giao thong, ihuy loi, n g lvong va cac cfing truth kh c Du an dau tu la inot tap hop nhfmg de xu‹il co lien quan den vicc bé von etc tae mcii, m‹ rong, c:ii tao nhfmg cc scr vat chat nhat diriio nham dat dune en tag truéng ve so luong hoac tri, ct tién, ndng cao chat luong situ ph:inn hoac dich vu irong khoéng thoi gian xac du| ih Cfc dir :in daa In nh xay dung cfing trinh XDCB dvac goi chung la du an dau 1.1.1.2 Hac diém kinh té - ky thuat cua qu:i trinh XHCB Qu irinh d:in tu XDCB thiéu tinh on dinh nhv: thiéi ke thay doi, chinh siia theo yéu cau ciia chu d6u tit cling nhv theo dieu kién thuc té sir dung ciia moi cfing trinh; phuong phap to chiic thi c0ng ciing nhu bién ph:ip ky thufit cling thay doi; vdt lieu xay dung nluéu, lupng léin, chi plif vM chuyen cao, noi lam viéc va luc luong lao dong khfing on d(nh de gay tain ly tien va n g suat lao dcing thap Chu ky san xuat dat va chi plu siin xuat léin nén trinh In b6 von cling nhu tién thi cfing co y nglila quan trpng viec ph:it huy hi(u qua von dau tu tu thi cfing den dna vao sit dung Gi:i tri s:in pham dci dang 16n gay khfi kh kha' u kiém ké st pham lam dci de xac d ed phf s pham dfi dang Dv an dan tit XDCB thiréng nhieu don vi ciing tham gia thi cfing nén thuéng khfi klj khau phoi hpp to chiic thi cfing Vi(c quyet toan von ®u tit hot phfic tap, m6t nhiéu thcii giaii 1.1.1.3.f'fiiin loai cite du: én dd u ftiXDC’fl - Theo guy mo va tinh chat cua dir an, bao gfim ciic loai sau: + C:ic du an quan quoc gia Quoc hfii thong qua chin truong va cho phép dau tir + Cfc dit in lai duoc ph th nhfim A, B, C ( dfi nhom A la nhom nhimg du :in quan trong, cci quy Doi véi cac du tin Quéc hfii thong qua chin truong dau tu va cite du an nhfim A gfim nlucu du an th ph6n hoac tieu du an, dé neu tung dir :in phan hoac tiéu du :in co the doc lap van h khai thac hoac ihuc hién theo ph ky déu In duoc quy dinh v bén phé duyc:t b:to cao nghién ciiu tién kha thi hoac van b¾ quyet d|nh chit truong %u tu ciia cap co tham quyén thi moi du :in ph hoac tieu dv an dfi duoc thuc hi n tu giai doan chub bi dau tu va qu:in ly qua trinh thuc hien dau tu nhu mot du :in dau tu dfic p - Ph theo ngufin von ddu tv, gfim c:ic loai sau: + Du an sit dung von NSNN + Dit an sir dung von tin dung Nha nufic bao ID, von tin dung d"au tit phat trién ciia Nha nu‹5c + Dir :in sir dung von dau In phai trien ciia Nha nucic + Du an sit dung von khac bao gfim ca von tu nh6n hoac sir dung hon hpp nhicu ngufin von * C:ie du :in sit dung von NSNN bao gfim: • Cic du :in ket can t g kinh té xa hfii, quéc phong, an ninh khfing co kha n g thu hfii von va duoc quan ly, sit dung theo phdn cap vé chi NSNN cho dau tu ph:it tricn;