(Luận văn thạc sĩ) thanh tra chi đầu tư xây dựng cơ bản từ ngân sahs nhà nước tại phòng thanh tra huyện thái thụy, tỉnh thái bình

HỌC VIỆN NÔNG NGHIỆP VIỆT NAM LÊ NGỌC HỒNG THANH TRA CHI ĐẦU TƯ XÂY DỰNG CƠ BẢN TỪ NGÂN SÁCH NHÀ NƯỚC TẠI PHÒNG THANH TRA HUYỆN THÁI THỤY, TỈNH THÁI BÌNH Ngành: Kế tốn Mã số: 8340301 Người hướng dẫn khoa học: TS Lê Văn Liên NHÀ XUẤT BẢN HỌC VIỆN NÔNG NGHIỆP - 2018 ii LỜI CAM ĐOAN Tơi xin cam đoan cơng trình nghiên cứu riêng tôi, kết nghiên cứu trình bày luận văn trung thực, khách quan chưa dùng để bảo vệ lấy học vị Tôi xin cam đoan giúp đỡ cho việc thực luận văn cám ơn, thơng tin trích dẫn luận văn rõ nguồn gốc Hà Nội, ngày… tháng năm 2018 Tác giả luận văn Lê Ngọc Hồng i LỜI CẢM ƠN Trong suốt thời gian học tập, nghiên cứu hồn thành luận văn, tơi nhận hướng dẫn, bảo tận tình thầy cô giáo, giúp đỡ, động viên bạn bè, đồng nghiệp gia đình Nhân dịp hồn thành luận văn, cho phép tơi bày tỏ lịng kính trọng biết ơn sâu sắc tới TS Lê Văn Liên tận tình hướng dẫn, dành nhiều cơng sức, thời gian tạo điều kiện cho suốt trình học tập thực đề tài Tơi xin bày tỏ lịng biết ơn chân thành tới Ban Giám đốc, Ban Quản lý đào tạo, Bộ môn kế tốn, Khoa kế tốn - Học viện Nơng nghiệp Việt Nam tận tình giúp đỡ tơi q trình học tập, thực đề tài hồn thành luận văn Tôi xin chân thành cảm ơn tập thể lãnh đạo, cán cơng chức phịng tra huyện Thái Thụy, tỉnh Thái Bình giúp đỡ tạo điều kiện cho tơi suốt q trình thực đề tài Xin chân thành cảm ơn gia đình, người thân, bạn bè, đồng nghiệp tạo điều kiện thuận lợi giúp đỡ mặt, động viên khuyến khích tơi hồn thành luận văn./ Hà Nội, ngày… tháng năm 2018 Tác giả luận văn Lê Ngọc Hồng ii MỤC LỤC Lời cam đoan ························································································· i Lời cảm ơn ·························································································· ii Mục lục ····························································································· iii Danh mục chữ viết tắt ·············································································· vi Danh mục sơ đồ ···················································································· vii Danh mục bảng ··················································································· viii Trích yếu luận văn ·················································································· ix Thesis abstract ······················································································ xi Phần Mở đầu ···················································································· 1.1 Tính cấp thiết đề tài ································································ 1.2 Mục tiêu nghiên cứu ····································································· 1.2.1 mục tiêu chung ··········································································· 1.2.2 Mục tiêu cụ thể ··········································································· 1.3 Đối tượng, phạm vi nghiên cứu ························································ 1.3.1 Đối tượng nghiên cứu ··································································· 1.3.2 Phạm vi nghiên cứu ····································································· 1.3.3 Câu hỏi nghiên cứu ······································································ Phần Cơ sở lý luận thực tiễn tra chi xây dựng từ ngân sách nhà nước ··········································································· 2.1 Cơ sở lý luận đầu tư xây dựng bản, chi đầu tư · xây dựng tra chi đầu tư xây dựng từ ngân sách nhà nước ····························· 2.1.1 Khái niệm, đặc điểm đầu tư xây dựng ·································· 2.1.2 Đầu tư xây dựng từ ngân sách nhà nước ···································· 2.1.3 Khái niệm, đặc điểm, vai trò chi đầu tư xây dựng từ ngân sách nhà nước ·················································································· 2.1.4 Khái niệm, đặc điểm vị trí vai trị cơng tác tra quản lý nhà nước ·················································································· 2.1.5 Mục đích ý nghĩa, nguyên tắc hoạt động tra ································ 15 2.1.6 Nội dung chi đầu tư xây dựng từ nguồn ngân sách nhà nước ··········· 22 2.1.7 Nội dung tra chi xây dựng từ nguồn ngân sách nhà nước ········ 23 iii 2.1.8 Quy trình tra chi xây dựng từ nguồn ngân sách nhà nước ········ 24 2.1.9 Các nhân tố ảnh hưởng đến tra chi xây dựng từ ngân sách nhà ···· nước ······················································································· 25 2.2 Cơ sở thực tiễn ·········································································· 32 2.2.1 Kinh nghiệm tra chi xây dựng từ nguồn ngân sách nhà nước số đơn vị ······································································· 32 2.2.2 Bài học kinh nghiệm cho tra huyện Thái Thụy ····························· 34 Phần Đặc điểm địa bàn phương pháp nghiên cứu ································· 35 3.1 Một số đặc điểm phòng tra huyện Thái Thụy, tỉnh Thái Bình ······· 35 3.1.1 Quá trình hình thành phát triển tra huyện Thái Thụy ·············· 35 3.1.2 Cơ cấu tổ chức phịng tra huyện Thái Thụy, Thái Bình ·············· 37 3.1.3 Nguồn nhân lực sở vật chất ···················································· 37 3.1.4 Kết hoạt động phòng tra huyện Thái Thụy ························ 39 3.2 Phương pháp nghiên cứu ······························································ 42 3.2.1 Thu thập thông tin ······································································ 42 3.2.2 Phương pháp xử lý số liệu ····························································· 43 3.2.3 Phương pháp phân tích số liệu ························································ 43 Phần Kết thảo luận ·································································· 44 4.1 Thực trạng chi đầu tư xây dựng từ ngân sách nhà nước huyện Thái Thụy, tỉnh Thái Bình ····························································· 44 4.2 Thực trạng tra chi xây dựng huyện Thái Thụy, tỉnh Thái Bình ······················································································· 46 4.2.1 Chuẩn bị tra ······································································ 46 4.2.2 Tổ chức tiến hành tra ··························································· 49 4.2.3 Kết thúc tra ······································································· 61 4.3 Đánh giá tra chi đầu tư xây dựng từ ngân sách nhà nước huyện thái thuy, Thái Bình···································································· 64 4.4 Yếu tố ảnh hưởng đến tra chi xây dựng huyện Thái Thụy, Thái Bình ················································································ 69 4.5 Một số giải pháp nâng cao chất lượng tra chi xây dựng huyện Thái Thụy, Thái Bình ·························································· 70 Phần Kết luận kiến nghị ································································· 72 iv 5.1 Kết luận ·················································································· 72 5.2 Kiến nghị ················································································· 73 5.2.1 Về phía nhà nước ······································································· 73 5.2.2 Về phía địa phương ····································································· 74 5.2.3 Kiến nghị với chủ đầu tư, ban quản lý dự án ·································· 75 Tài liệu tham khảo ················································································· 76 Phụ lục ···························································································· 77 Phụ lục ···························································································· 82 Phụ lục ···························································································· 83 v DANH MỤC CHỮ VIẾT TẮT Chữ viết Tắt Nghĩa tiếng Việt XDCB Xây dựng NSNN Ngân sách Nhà nước TSCĐ Tà sản cố định UBND Ủy ban nhân dân HĐND Hội đồng nhân dân QLDA Quản lý dự án XDCSHT Xây dựng sở hạ tầng KNTC Khiếu nại tố cáo KNPA Kiến nghị phản ánh vi DANH MỤC ĐỒ THỊ, SƠ ĐỒ Sơ đồ 3.1 Bộ máy tổ chức Thanh tra huyện Thái Thụy, tỉnh Thái Bình ··············· 37 Sơ đồ 4.2 Quy trình chuẩn bị tra ····················································· 48 Sơ đồ 4.9 Quy trình tiến hành tra ···················································· 61 Sơ đồ 4.10 Quy trình kết thúc tra ··············································· 63 Đồ thị 4.11 Đánh giá chất lượng hiệu tra chi XDCB huyện Thái Thụy thời gian qua ························································· 64 Đồ thị 4.12 Ý kiến đánh giá hiệu thu hồi sai phạm tra ····················· 65 Đồ thị 4.13 Tổng hợp ý kiến đánh giá nguyên nhân thu hồi sai phạm không hiệu ··················································································· 66 Đồ thị 4.14 Kết điều tra số lĩnh vực cần phải tra thường xuyên ····· 67 Đồ thị 4.15 Tổng hợp ý kiến đánh giá yếu tố ảnh hưởng đến chất lượng tra chi XDCB ······························································· 69 vii DANH MỤC BẢNG Bảng 3.2 Nguồn nhân lực phòng Thanh tra huyện Thái Thụy, tỉnh Thái Bình ··· 38 Bảng 3.3 Cơ sở vật chất phịng Thanh tra huyện Thái Thụy, Thái Bình ················ 39 Bảng 3.4 Tổng hợp tiếp công dân UBND huyện Thái Thụy·························· 40 Bảng 4.1 Tình hình chi XDCB từ NSNN huyện Thái Thụy giai đoạn 20142016 ···················································································44 Bảng 4.3 Tổng hợp kết bố trí vốn đầu tư XDCB giai đoạn (2014-2016), huyện Thái Thụy ···································································· 49 Bảng 4.4 Tổng hợp sai phạm huy động, bố trí, giải ngân vốn ······················· 51 Bảng 4.5 Các dự án, cơng trình XDCB thực năm 2014-2016 huyện Thái Thụy……………………………………………………… …53 Bảng 4.6 Tổng hợp kế hoạch phân bổ, giải ngân vốn số đơn vị kiểm tra ······················································································ 55 Bảng 4.7 Các cơng trình tra trực tiếp ················································· 59 Bảng 4.8 Tổng hợp sai phạm khối lượng qua tra số cơng trình ············· 60 viii