Summary of philosophy of law doctor’s thesis improving legals on state audit to meet requirements on building the socialist law state of vietnam

ACADEMY OF PUBLIC ADMINISTRATION NATIONAL POLITICS HOCHIMINH DANG VAN HAI IMPROVING LEGALS ON STATE AUDIT TO MEET REQUIREMENTS ON BUILDING THE SOCIALIST LAW STATE OF VIETNAM Specialisation : Theory and History of State and Law Code : 62 38 01 01 SUMMARY OF PHILOSOPHY OF LAW DOCTOR’s THESIS Hμ Néi - 2014 Danh mục công trình của tác giả 1. Chăn Seng Phim Ma Vông (2003), "Xu hớng phát triển thơng mại quốc tế hiện nay và những vấn đề đặt ra với các nớc chậm phát triển", Tạp chí Giáo dục lý luận, số 4 (73), tr.34-36. 2. Chăn Seng Phim Ma Vông (2003), "Định hớng và giải pháp đẩy mạnh xuất khẩu của Lào trong những năm tới", Tạp chí Thơng mại, (20), tr.12-13. 3. Chăn Seng Phim Ma Vông (2003), "Quan hệ thơng mại song phơng Lào - Việt Nam và vấn đề đặt ra", Tạp chí Quốc phòng toàn dân, (7), tr.78-80 + tr.65. 4. Chăn Seng Phim Ma Vông (2003), "Đào tạo, bồi dỡng đội ngũ cán bộ quản lý nhà nớc về thơng mại Lào hiện nay - Phơng hớng và giải pháp", Tạp chí Lịch sử Đảng, (7), tr.56-59. The work was completed at the Academy of Public Administration National Politics Ho Chi Minh Instructor: Pro, Sc.Ph.D. Dao Tri Uc Reviewer 1: Reviewer 2: Reviewer 3: The thesis will be defended before the Board of Academy of Public Administration National Politics Ho Chi Minh On hour 2014 Thesis can be found at: National Library and Library of Academy of Public Administration National Politics Ho Chi Minh 1 INTRODUCTION 1. Nessity of topics Platform for national construction in the transitional period to socialism (supplemented and developed in 2011) has stated: "State power is unity; the assignment, coordination and control among the agencies in the implementation of the legislative, executive and judiciary". It has shown to be required to strengthen the Party's control of state power, in order to enhance effectiveness and efficiency enforcement of state power. To enhance the control of state power at the request of the party, should have the tools to control the effectiveness and efficiency, including the State Audit Office. With its position as the bodies of state financial inspection by the National Assembly to establish, operate independently and only obey the law, state audit testing tools will be most effective financing of the State for all agencies, organization, management units, funded, state money and property, particularly in terms of the Party and State are stepping up the fight against corruption and waste in Vietnam today. State audit activities in Vietnam over time there have been important developments, however, have yet to meet the requirements of the construction and development of the country, especially the construction requirements socialist law State of the people, by the people and for the people. One of the reasons for this situation is due to the provisions of the law on state audit in Vietnam are still many limitations and shortcomings. Therefore, the research on improving the legal auditing is matters urgency both theory and practice in Vietnam, in order to enhance the performance of the SAV. 2. Subjects and scope of the Thesis 2.1. Subjects of the Thesis The object of the thesis is legal on the state audit in Vietnam; principles, auditing standards of INTOSAI and the law on state audit of some countries around the world. 2.2 . Scope of the Thesis The thesis studied the provisions of the state audit law over time, and guidelines and regulations to implement the State Audit Law in the relevant legal documents from the State Audit Office was established (11/07/1994) to date. 3. The purpose and mission of the Thesis 3.1 . The purpose of the Thesis On the basis of theoretical research and assess the status of the state audit law, the thesis proposes perspectives and solutions to improve the law on state audit meet the requirements of building the Socialist law state today. 3.2. The mission of the Thesis Firstly: Analysis of the theoretical basis for improving the law state audit; establish criteria and conditions to improving state audit law; analysis required for improving the law in terms SAV building a socialist law state Vietnam and then justifying solutions for improving the state audit law in Vietnam; Secondly: Analyze and evaluate the state of the state audit law and practical implementation over time; 2 Thirdly: On the basis of research and analysis of the theoretical issues, the status law for state audit; practical implementation of the law on state audit last time and reference experience selective state audit law of some countries around the world; perspective and propose solutions in order to improve the content and form of the law on state audit meet the requirements of building a socialist state law and international integration. 4. Research Methodology The Thesis using synthetic methods; methods which are mainly: Analysis, synthesis, history, statistics and comparison. 5. The new contributions of the thesis - Introduce concepts and adjust content, specify the characteristics and role of law in the state audit; establish criteria and conditions to ensure improving law on state audit. - The study required by socialist State law Vietnam for improving the law on state audit . - Research the state audit law of a number of countries around the world to draw the reference value for improving the law on state audit in Vietnam. - To study the formation and development of the law on state audit in Vietnam; assessing the situation and indicate the cause of the shortcomings of the state of the law on state audit of Vietnam. - Propose the views and the solutions completed law on state audit meet the requirements of building a socialist law state in Vietnam. 6. Structure of the Thesis Apart of the introduction, conclusion and references, the content of the thesis is structured into 4 chapters, 12 section, as follows. Chapter 1 OVERVIEW As an organizational models and new operations in Vietnam should research issues both theory and practice to use the valuable experience in Vietnam is a very important issue for the development of SAV. Scientific research activities on state audit in Vietnam was officially launched in 1995. To date, there have been a number of scientific research projects at State, Ministrial and unit level on the organization and operations of the state audit; much of the project documents, scientific papers, articles of scientists, managers and abroad presented in scientific conferences, professional journals and the mass media. Assistance from the Asian Development Bank, Audit conducting research on legislation and assist in capacity building, training of the two phases has contributed greatly to the deployment scientific research in many fields. Then there is the huge help of German GTZ project done for many years has made many important documents. The scientific works in domestic and foreign related thesis is divided into two main groups: Works on researching state audit and legislation on state audit and one related to improving law on state audit. 3 On the basis of researching the scientific work has been published in domestic and foreign - related topic of the thesis, comments can draw an overview of research results as follows: The research work was issues related to the thesis on certain aspects of the theory and practice of law enforcement in the state audit certain historical period, the study results have confirmed the position, the important role of SAV in the organization and operation of the state apparatus, in the preventing corruption, waste, and use effectively saving budget, public money and property; toxicity establishment of SAV in the public financial control and public property; constitutional basis of the legal status of SAV; classification, assessment and organizational models the mechanism of action of the State Audit Office as well as organizational issues functions, duties, powers, subjects and scope of the State Audit Office. However, not much research has focused on improving the law on state audit, the complete theoretical issues law on state audit has not been elucidated and has not been studied systematically, the status of state audit law and organizations perform audits of state law unclear to evaluate the strengths, limitations and only cause of the limitations of the law on state audit in Vietnam, there is not a complete master of the legal dissolution of the state audit to meet the requirements of building the rule of law in our country today. Based on the research results of scientific works mentioned above, the author will inherit thesis, using reasonable to implement my research, at the same time, the direction of dissertation research is to clarify and further elucidate the theoretical issues and practical completion of the state audit law in the context of building a socialist rule of law in Vietnam. - In terms of theories, the issue needs further study and solution include: concept, content adjustment, characteristics, the role of the law on state audit; proposed criteria and complete ensure perfect conditions the law on state audit; analysis requirements of state laws in Vietnam to complete the law on state audit, research and reference experiences selective law state audit of a number of countries in the world. - In terms of practical issues that need further research and resolve include: Analyze, evaluate comprehensive, systematic process of establishment and development of the state audit law, analysis, evaluation cost advantages, limitations and restrictions of the causes of the legal system of the state audit in Vietnam. Based on the research, comprehensive analysis of theoretical issues, the status of laws and law enforcement practices of the state audit last time, reference may experience selective law on state audit of a number of countries around the world, thesis proposals and views synchronized solutions in order to improve the legislation on state audit meeting the requirements of building the rule of law, strengthening the power control of state in Vietnam. 4 Chapter 2 RATIONALE OF COMPLETENESS OF THE STATE AUDIT LAW MEETING THE REQUIREMENTS ON BUILDING SOCIALIST LAW STATE OF VIETNAM 2.1. CONCEPTS AND CHARACTERISTICS OF STATE AUDIT 2.1.1. Audit Concept Auditing is the process of independent auditors and have the capacity to gather and evaluate evidence about the audit information to confirm and report on the degree of relevance between this information with the norm has been established. Based on the type of audit organizations, auditing is divided into: state auditing, internal auditing and independent auditing; in which state audit is the supreme financial examiner of country, carried out review and report on the management and use of public resources in agencies. 2.1.2. The concept and characteristics of the SAV State Audit Office has following characteristics: First, the state audit is an external financial review agency. Second, the activities of the State Audit Office and the independent naturally only comply with the law; honestly and objectively. Third, the object of the State Audit Office is the management and use of the budget, public money and property . Fourth, the state audit function including financial statement audits , compliance audits and audit activities for the management and use of the budget, state money and property . Fifth, the state audit activity carries very high professionalism . Sixth, subject to audit activities - the auditors is just public servants, both have specific regulations on standards, accountability, authority, have the right to an independence and obey only the law in the process of implementing audit. Seventh, auditing contains much risky on professional and moral qualities of auditors. From the analysis of the characteristics of the state audit activities mentioned above, can be drawn about the state auditing concept as follows : The state auditing is an financial examination body, operate independently under law, shall examine, evaluate and validate the accuracy and truthfulness of financial statements; compliance with laws; economy, efficiency and effectiveness in the management and use of the budget, public money and property. 2.2.CONCEPTS, CONTENTS OF ADJUSTMENT, CHARACTERISTICS AND THE ROLE OF LEGAL ON STATE AUDIT 2.2.1. The concept and content of the law adjusted state audit From the analysis of the characteristics of law in the field of legal on state audit, the thesis put a definition of the state audit as an integral part of the legal system as follows: Legislation on state audit as overall legal by the state agencies have the authority to issue and guarantee made to regulate social relations arising in the organization and operation of the audit for the purpose of 5 strengthening the control supervision of the State in the management and use of the budget, public money and property, contributing to practice thrift, combating corruption, loss, waste, detect and prevent violations of law, improve efficiency of using budgets, public money and property. Content governed by the laws of the state audit consists primarily of legal groups: legal status of SAV; functions, duties and powers of the state auditing; objectivity and scope of the SAV; mechanism of action of state audit; organizational models and staffing of SAV; monitoring activities and handling legal violations on state audit. 2.1.2 . Characteristics of the law on state audit First, Law on State Audit has just prescribed administrative in nature, both the procedural provisions of nature, also has many regulations identifiable professional career. Second, the law on state audit regulations implementing activities of state power in the inspection and supervision of the management and use of financial resources of public money and property, in order to avoid loss and waste and improve the efficiency of using resources. Third, the law of the state audit adjustments including legal relations arising in the organization and operation of the state audit . Fourth, sources of legal on state audit are comprehensive, including provisions in the Constitution of the State Audit, State Audit Law and guiding documents and the relevant laws. Fifthly, the law on state audit in Vietnam is quite new, are developed and gradually improved. 2.1.2. The role of the law on state audit First, to institutionalize the Party's policies on the development of the SAV. Second, the legal basis for external financial control activities is independent. Third, the means to strengthen supervision of the State for management activities, using public money and property . Fourth, contributing to the transparency of financial information and healthy national financial system. Fifth, contribute to enhance the effectiveness of law enforcement and perfect the legal system. Sixth, contributing to the strengthening of coordination relationship between components of national audit system. 2.3. COMPLETION CRITERIA AND CONDITIONS WARRANT THE COMPLETENESS OF LAW STATE AUDIT 2.3.1. Completion criteria 2.3.1.1. Criteria for the content Completing the State Audit Law has to meet the following criteria : - Have content in accordance with viewpoints and policies of the Party of the SAV development; - Compliance with the of political, economic and social conditions. 6 - Consistent with the principles and requirements to build a socialist law State of Vietnam . - Consistent principles, auditing standards and practices of the INTOSAI auditing legal of the countries in the world . 2.3.1.2. Criteria on form Formal criteria include: - Comprehensiveness of the legal system of the state audit . - The integrity of the legal system of the state audit . - Uniformity of the legal system of the state audit . - To ensure transparency, efficiency and feasibility . - Text form. - Legislative technique. 2.3.1.3 . Criteria for implementation - Propaganda, education on legals on state audit - Training staff - Check and supervise the implementation and handling of violations 2.3.2 . These conditions ensure complete legislation state audit 2.3.2.1. Ensurance on economy For the law on state audit is done strictly necessary to pay attention to the issues such as funding for the deployment of communication and dissemination, education on law; operating funds and facilities required in accordance with specific state activities are independent and compliance with the laws. 2.3.2.2 . Ensurance on politics To implement the State Audit functions and tasks assigned, the need to strengthen the leadership and guidance of the Party and State for the SAV, primarily for improving the State Audit Law . 2.3.2.3 . Ensurance on legal The legal guarantee for improving the law on state audit includes several basic elements: First, the legal system on state audit to ensure comprehensive, consistent and synchronized. Second, awareness of legal entities engaged in audits. Third, qualifications, capabilities and political, ethical staff, civil servants directly involved in audit work. Fourth, the coordination mechanism in performing the audit. Fifth, operational examination, preventive monitoring and preventing violations of law in audit activities. 2.4. REQUIREMENTS OF SOCIALIST LAW STATE OF VIETNAM FOR COMPLETION OF THE STATE AUDIT LAW Building Socialist law state of Vietnam according to the above viewpoints of the Party, set out the requirements for improving the law on state audit as follows: First, the principle of state power is unity , decentralisation, coordination and control among the agencies in the implementation of the legislative, executive and judiciary. One of the basic points of building a socialist law state 6 of Vietnam is the notion of state power is unified with the assignment, coordination and control among state agencies in the implementation the legislative, executive and judicial. Therefore, the requirements of completing the state audit law is to establish the legal status of the SAV position is consistent with the financial inspection agency by high most active independent and subject only to the law and to strengthen the inspection and control of the State in the management and use of the budget, public money and property . Second, strengthen supervision and monitoring of the National Assembly of People for the management and use of the budget, public money and property. As an agency inspection is the highest, SAV plays an important role in providing information for monitoring, budgeting decisions and approve the budget annual of Congress; at the same time, serve the people monitoring. Therefore, the requirements of completing the state audit law must meet the monitoring requirements of the National Assembly and People's supervision for the management and use of funds books , money and public property. Third, to contribute to ensuring transparency and soundness of economic relations, finance, improve efficiency of budget and state assets. In Vietnam, the establishment and development of state audit agency comes from the demanding requirements of the innovation and the development of market economy , make the process of democratization and state building socialist rule of law - state of the people, by the people and for the people. Development of state audit is an objective requirement of the macro-management of the national economy, especially strengthened inspection and control of the State to using savings, budget effectively and national assets, anti- corruption. Therefore, the requirements of State AuditLlaw requires socialist Vietnam completed legislation to state audit determined the role of state audit for the national economic development. Fourth, contributing to prevention of corruption, cleaning up the state apparatus in Vietnam today In the present context, the Party and State considered corruption as a "disaster" and the fighting against corruption is the task of the entire Party, people and the whole political system. With its position as the financial inspection agency, independent operation and compliance with the law, the SAV is one of the effective tools having an important contribution to the fight against corruption in Vietnam today. Therefore, the requirements of State law requires socialist Vietnam completed legislation to state audit identified the roles and responsibilities of the state audit office in the fight against corruption. 2.5. LEGALS ON STATE AUDIT OF OTHER COUNTRIES AND LESSONS FOR VIETNAM 2.5.1 . Legals on state audit of some countries 2.5.1.1 . Legal on state audit the Federal Republic of Germany a) Legal status: Legal status of federal court of audit is specified in the Constitution and independent of Congress and the Government. State Audit is a supreme body of the federal and is an agency independent financial examination, only in compliance with the law. 8 b) The functions, duties and powers: Federal Court of Audit function test report as well as the settlement of the compliance and effectiveness of the management of the budget and economic management. The mission of the Federal Court of Audit include : Auditing the entire management and use of the Federal budget; advise Parliament and Government, Federal Council; report the results of the annual audit to the National Assembly as the basis for release of government accountability, evaluation correctness and feasibility of the annual state budget bill, projects of national key works. Federal Court of Audit powers, including: Reviewing and providing unlimited information; involved in the process of promulgating regulations on settlement and auditing irregularities treatment recommendations. c) The object and scope of an audit agency under federal management, special assets and enterprises of the Federal; legal utilities under public law and federal level directly; the social insurance agency under Federal and State, if the agency receives federal grants or federal stood surety ; private enterprises under the Law of Federal capital contributions; organizations not under the management system of the Union if the management or organization receiving federal funds . d) Operating Mode: Audit the Federal Council operating under the mechanism, the Council decided to be in state audit agency. e ) Organizational structure and personnel: Federal Court of Audit including the regional audit offices and audit departments. At the State agency established its own audit. Federal Court of Audit’s Chairman of the National Assembly and the Federal Council elected by the Federal Government's proposal for a term of 12 years and no re-election . e ) Handling of violations : Federal Audit Law has one article concerning the handling of violations against members of Federal Court of Audit. 2.5.1.2. Legal on state audit of the People's Republic of China a) Legal status: Legal status of national audit office is specified in the Constitution, the state audit agency established by the State Council, under the leadership of Prime Minister of the State Council. National Audit Office is the highest organ of state, perform auditing tasks independently according to the law. b ) The functions, duties and powers - Functions and audit tasks: Perform audits on the implementation of the budget of the central government and the Prime Minister reported the results on their audit activities. - Powers auditing requirements to provide information, inspection, investigation, application of compulsory measures and propose rectifying mistakes, announced the results of audits, sanctions, transfer the files to the authorities c ) The object and scope of the audit: The revenues and expenditures of the agencies under the State Council, local governments at all levels, financial institutions and currencies of state agencies and enterprises. An audit by the military 's Central Military Commission regulations. [...]... and the Communist Party of Vietnam on socialist law and legislation, has developed thesis concept state audit law, clarification of analysis, content and role of law in the state audit in accordance with the Party's views and practices of the SAV 2 The thesis also analyzes clarify the criteria for determining the level of perfection and the perfect conditions to ensure the law on state audit; requirements. .. regulated on the mechanism of action of various state audit offices, but basically two forms of online application form and the form of contract State Audit Offices of 20 Vietnam was held in the form of linear Heading is General Auditor, elected by the National Assembly In addition, the State Audit Law also contains certain elements of a state audit agencies have co- regulation through regulation of the State. .. violations: 23 First, violations of the audited units and organizations and individuals involved violations of prohibitions , violation of legal obligations under the provisions of the State Audit Law in the audit process Second, violations of the audited units and organizations and individuals involved in the implementation of conclusions and recommendations of the SAV Third, violations of the audited... dismissal of staff depending on the constitutional structure of each country The Constitution of most countries in the world are competent election regulations, dismissal or removal from office of the General Auditor of the legislature; General Auditor tenure is longer than the term of the National Assembly 4.2.1.5 Mechanism of action of the SAV The laws on State Audit of other countries over the world... requirements of building socialist state law of Vietnam, namely: Group of solutions on content and form of the law on state audit, including the solution : Establish the legal status of SAV in the Constitution - the basic law of the State ; amending and supplementing the State Audit Law; amend and supplement the relevant laws; continue to develop and finalize the text for specific guidelines for implementation... system of the state audit in our country today This is a factual basis for the proposed solution feasible to complete law on state audit meet the requirements of building a law- governed socialist state in Vietnam 4 Based on requirements derived from objective reality and the law on state audit present thesis proposes oriented perspectives and solutions team completed basic law on state audit meet the requirements. .. amending regulations on the appointment of Deputy General Auditor in the direction of Deputy General Auditor proposal by the President to appoint, dismiss, demote The term of office of the Deputy General Auditor is 5 years in accordance with the provisions of the Cilvil Law Fifth : On the State Auditor Considering give state auditor reserve quota to ensure consistent and compatible with the Civil Law and overcoming... related functions, duties and powers of the state audit office in the system of inspection and control of the Party and State On the basis of the State Audit Law, SAV has active collaboration with other agencies of the Government and the National Assembly building the competent authorities promulgated and issued under the authority of documents guiding the implementation of the State Audit Law So far,... of the State Audit Law Continue to develop and perfect the legal documents guiding the implementation of the Law on State Audit, including: Resolution of the Standing Committee of the National Assembly work location, job titles, organizational structure of the SAV; Resolution of the National Assembly Standing Committee on General Auditor standards; Decree on organization and operation of internal audit. .. organization Law, State Budget Law and other related laws in the legal system of the State Fourth, expand the scope and object of the State Audit assurance cover the duties of the State Audit of inspection and control all financial resources of state and public property Fifth, selectively acquire international experience on the organization and operation of state audit to ensure conformity with the reality of . solutions to improve the law on state audit meet the requirements of building the Socialist law state today. 3.2. The mission of the Thesis Firstly: Analysis of the theoretical basis for improving. (11/07/1994) to date. 3. The purpose and mission of the Thesis 3.1 . The purpose of the Thesis On the basis of theoretical research and assess the status of the state audit law, the thesis proposes. of the law on state audit of Vietnam. - Propose the views and the solutions completed law on state audit meet the requirements of building a socialist law state in Vietnam. 6. Structure of the