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PROPOSED SOLUTIONS AND COMPLETION OF INVESTMENT MANAGEMENT OF INTRA-INDUSTRY CONSTRUCTION IN THE STATE TREASURY SYSTEM -1- TABLE OF CONTENTS FOREWORDS………………………………………………………………………… CHAPTER I: BASIC ISSUES AND MANAGEMENT CONSTRUCTION CONSTRUCTION INTERNAL MANAGEMENT EFFICIENCY IN THE STATE TREASURY 1.1 INTERNAL CONSTRUCTION INDUSTRY IN THE STATE TREASURY 1.1.1 The State Treasury 1.1.2 Internal construction industry in the State Treasury 1.1.3 Features internal construction industry in the State Treasury 1.2 INTERNAL CONSTRUCTION MANAGEMENT IN THE STATE TREASURY 1.2.1 The concept of intra-industry construction management in the State Treasury 1.2.2 Internal content management construction industry in the State Treasury 1.2.3 Internal construction management experience in the French Treasury 1.3.CONSTRUCTION INTERNAL MANAGEMENT EFFICIENCY IN THE STATE TREASURY 1.3.1 The concept of effective management of intra - industry construction at the state treasury 1.3.2 The target expression effectively manage internal construction industry in the State Treasury 1.3.3 The factors affecting the performance management 1.4 Lessons learned internal construction management at the French Treasury CHAPTER II PATTERNS AND MANAGEMENT CONSTRUCTION CONTRUCTION INTERNAL MANAGEMENT EFFICIENCY IN THE STATE TREASURY 2.1 INTERNAL CONSTRUCTION INDUSTRY ACTIVITY IN THE STATE TREASURY 2.1.1 Overview of the State Treasury 2.1.2 Intra-industry construction assembly Treasury time -2- 2.2 PATTERNS AND MANAGEMENT CONSTRUCTION CONTRUCTION INTERNAL MANAGEMENT EFFICIENCY IN THE STATE TREASURY 2.2.1.The legal basis of the internal construction management in the State Treasury 2.2.2 The internal construction management apparatus in the State Treasury 2.2.3 Management formulation, appraisal and approval of construction projects 2.2.4 Funding allocation process management and control construction costs 2.2.5 Inspection, control and settlement completed capital construction projects 2.2.6 Status of effective internal construction management in 2.2.7 Assess the situation effectively manage internal construction industry in the State Treasury CHAPTER III PROPOSED SOLUTION STRENGTHENING MANAGEMENT, COMPLETENESS PROCESS MANAGEMENT TO IMPROVE EFFICIENCY IMPACTS CONSTRUCTION INTERNAL MANAGEMENT IN STATE TREASURY 3.1.CONSTRUCTION INTERNAL MANAGEMENT ORIENTATION IN STATE TREASURY 3.2 SOLUTION PROCESS STRENGTHENING MANAGEMENT TO MANAGEMENT, IMPROVE COMPLETENESS EFFICIENCY IMPACTS CONSTRUCTION INTERNAL MANAGEMENT IN STATE TREASURY 3.2.1 Improving the internal construction management organization in the State Treasury 3.2.2 Improve the process of formulation, appraisal and approval of investment projects in construction 3.2.3 To complete the process of funds investment and cost control 3.2.4 Improve the process of testing, control and settlement of construction works completed 3.2.4 Application of information technology 3.3 RECOMMENDATIONS TO THE STATE 3.3.1 To improve the provisions on procurement activities 3.3.2 Complete compensation policy clearance LIST OF ABBREVIATIONS MOF: Ministry of Finance -3- ODA: Official Development Investment Funds LIST OF TABLES, DIAGRAMS Table 2.1: Status of the construction work at the State Treasury in the period 2009 - 2011 Table 2.2: Annual Capital arranged Table 2.3: Results of new investment from 2007 to Table 2.4: Investment Demand construction period 2010 - 2020 FOREWORDS The urgency of the subject Construction intra-industry in the State Treasury is the investment and construction of new buildings as well as renovation, repair, upgrade investment projects designed to create the infrastructure facilities for the operation of the State Treasury Internal construction industry in the State Treasury is a very important task to create conditions for the development activities of the State Treasury in accordance with the objective of building the State Treasury modern, safe, efficient, sustainable development -4- sustainable implementation of the state budget funds management functions and state financial funds and the Government's debt management Internal funds are used in the construction industry in the State Treasury in Vietnam's state budget funds Although in recent years there have been many efforts to improve and achieve certain achievements in improving the effective management and use of funds But when in-depth analysis on the specific active surface still shows the internal construction industry in the State Treasury in particular and the general state budgetfunded construction in recent years, the state of irrational investors, losses, wastage and negative in management remain fairly popular.It is worth noting that in the intraindustry construction activity, the State Treasury has is the subject of the investment project at the same time is also the management practices used and control the payment of capital construction funded advanced state budget to ensure efficient use of capital, reduce losses and waste of state budget funds Therefore, in order to create a premise and foundation for the use and management control capital payment for the basic construction projects as well as contribute to the reform and modernization of the operational State Treasury to meet the development requirements and stabilize the economy in the current period and the next year, internal capital management construction industry in the State Treasury should be strengthened and enhanced on a regular basis Derived from the requirements above require urgent research topic: "Proposed measures to improve the capacity and effectiveness of the internal construction management industry in the State Treasury system" has been selected for study Research purposes * The system of fundamental theoretical issues about the internal construction industry in the State Treasury, the use of intra-industry construction management in the State Treasury and effectively manage internal construction industry in the State Treasury * Analysis of the internal construction management situation in the State Treasury of Vietnam, on the basis of which to evaluate and make comments on the results achieved as well as the limitations on effective internal construction management activities of the State Treasury in the past -5- * Research and recommend solutions to strengthen management, improve management processes to influence management to improve the efficiency of the internal construction industry in the State Treasury of Vietnam The object and scope of the study * The construction activities of the State Treasury include many areas, many works, various investment projects funded from the state budget, but the object of the thesis research is intra-industry construction activity in the state treasury and effective construction management domestic industry in the State Treasury on the basis of the legal basis as well as provisions relating to construction management activities for the local branches of the State Treasury * Scope of the study: To study the internal construction management at the State Treasury of Vietnam on the basis of the metric system, documents are summarized in the period 2007 - 2011 Research methodology To achieve the purpose of research, traditional research methods: synthesis, analysis, comparison, Stats, dialectical materialism, historical materialism, statistics, generalizations, abstraction, concretization be applied in a combination with economic knowledge in the field of investment and construction activity spending state budget in the process and completion of the thesis research The structure of the thesis In addition to the introduction, conclusion, list of tables, list of abbreviations, list of references, the content of the thesis is divided into three chapters, as follows: Chapter I: The basics of construction management and effective internal construction management in the State Treasury Chapter II: Status of construction management and effective internal construction management in the State Treasury Chapter III: Solutions to strengthen management, improve management processes to influence management to improve the efficiency of the internal construction industry in the State Treasury -6- CHAPTER I: FUNDAMENTAL PROBLEMS OF MANAGEMENT CC CC INTERNAL MANAGEMENT EFFICIENCY AND IN THE STATE TREASURY 1.1.INTERNAL CONSTRUCTION INDUSTRY IN THE STATE TREASURY 1.1.1.State Treasury Along with the socio-economic development of the country, the state treasury was established with the main function is to manage the state budget revenues and expenditures; rare property; financial reserves - currency of the State Today, although there are many differences in history and economics, but most countries have state -7- treasury offices In developing countries, the state treasury was established quite early and complete as the United Kingdom and the United States - 1789 - 1790; France 1800; Canada - 1867 On the functions, tasks and organizational structure, the following the State Treasury typical model: + Treasury is organized as a Department under the Government.This model is popular in USA, UK, Canada, Australia In addition to the main task set monetary balance sheet, issuing money, national debt management and other precious assets, the State Treasury a number of countries also responsible for managing the state employees payroll, insurance organizations presidential guard + State Treasury under the Ministry of Finance (or Ministry of Economy and Finance) including most countries in Western Europe and Central Europe, notably France, Germany, Italy and other countries in Southeast Asia such as Indonesia, Malaysia , Thailand, Vietnam, Treasury also has other names such as public financial management, Department of public accounting, including fund management business state budget, public debt management + State Treasury under the Central Bank of Russia, China, Eastern Europe and Africa In the apparatus of the Central Bank has a unit responsible for managing the Fund budget, in charge of monitoring and management to help the Ministry of Finance State budget revenues, in collaboration with the State Budget Department of the Ministry of Finance accounting tasks and the State budget settlement + State Treasury under the Ministry of Government.This is a very special model, exists in some countries in the Middle East and Central Asia in Turkey, in addition to a number of ministries is called "super" as Finance, Foreign Affairs, Defense, other agencies are classified into groups to form the 1, 2, Timer of the Government According to this model, the first of the government including the State Bank, Treasury, Commerce, Planning and Statistics As it can be seen that in the State Treasury released pretty soon, most separated and development finance agencies, specialized management lyngan book State In Vietnam, the State Treasury is an organization under the Ministry of Finance, in performing the state management of the state budget funds, the financial -8- reserve fund and other funds of the State assigned ; and to mobilize investment capital for the state budget and development 1.1.2.Internal construction industry in the State Treasury Internal construction industry in the State Treasury is the active use of the state budget for capital investment and new building construction or renovation, repair and upgrade projects was the construction of the first phase in order to create the facilities necessary for stable sustainable development objectives the State Treasury Compared with the basic construction investment general, internal construction industry in the State Treasury a narrower scope, which is the internal construction of Finance that is specific to the State Treasury So, internal construction industry in the State Treasury is the operation of capital for investment and construction works, renovation, repair, upgrading and construction investment projects in order to create the basis physical infrastructure for the operation of the State Treasury Internal construction industry in the State Treasury, including the following: + Build new office building of the State Treasury, including local Central State Treasury and the State Treasury + Repair, maintenance and restoration of capacity utilization is the head office of the State Treasury + Repair, renovation and expansion of the working office of the State Treasury + Repair, maintenance and construction of ancillary items at the head office of the State Treasury + Purchase of equipment, machinery, products and new science and technology for professional activities in the State Treasury 1.1.3.Internal construction features branches in the state treasury: Construction intra-industry in the State Treasury was first construction activities, but it is intra-industry investment activities of the State Treasury so just bring the common traits of the construction at the same time has its own characteristics as follows: -9- 1.1.3.1 The common characteristics with construction activities First, a narrow range of construction, so that the internal construction industry with the goal to develop new and improved infrastructure facilities for the operation of the entire system by the State Treasury investment scale necessary and use a huge investment and implementation time as well as using very long.Large capital and time investment, long construction requires use policies, planning, proper investment plan closely associated with the management of resources and the use of capital investment, the disbursement according to the progress of the investment, make sure not to happen the gaps between demand and disbursement at the same time avoid wasting capital flows and incurred negative In addition, this feature also requires the internal construction management must also ensure investment principles focal point Second, the result of construction activities often take effect immediately at the place of work and the project is created and the investment process as well as operating time investment results influenced of natural factors, economic, social and local (regions and provinces).Example: Investment in construction of office buildings by the State Treasury at a local construction which is intra-industry in the State Treasury, will be influenced by natural factors, economic, social and local Thus, it is necessary to choose a reasonable investment location - population density, traffic density and favorable technical infrastructure, the ability to withstand the impact of natural disasters, etc To select the correct location of the investment should be based on scientific grounds, based on a system of economic, political, social, environmental and cultural Need to build a system composed of different criteria and building many different construction options to be able to compare and decide the right choice, specific and reasonable, so that operators are maximum advantage of the space investment, facilitate improving capital efficiency Third, the internal construction industry is also subject to high risk.Due to large-scale investment, long term investment and operating time results as well as long-term investment so the risk of intra-industry construction activity is usually very high Investment risks due to many reasons, including: (1) the subjective reasons from investors such as poor management, the use of investment material elements of inferior quality; (2) the cause objective as the prices of most raw materials increases with time, the volatility of exchange rates, difficulties and costs of compensation and - 10 - General Director of the State Treasury investment decisions construction projects, renovation and repair work for the provincial headquarters, the project cities down under Group B and C Provincial Director of Treasury approved the economic construction techniques for project repair, renovation with a total investment of less than 1,000 million (under the hierarchical authority of the General Director of the State Treasury) 3.2.3.To complete the process of funds investment and cost control To achieve the objective the reform of administrative procedures, increasing decentralization, creating an active units at the same time enhance the responsibility of the heads of the units in the implementation of the tasks of the sector, contributing program implementation thrift, combating waste according to the regulations of the Ministry of Finance and Treasury On the other hand, to strengthen the management process, improve the efficiency of capital investment, consistent with the order and procedures in charge lyvon investment internal construction industry, the State Treasury to promulgate regulations and directions lead content in some detail as follows: 3.2.3.1 Standardization: a All work of construction investment in the State Treasury include: Investment in new construction, renovation and expansion, renovation, construction of ancillary items (referred to as CC) with any capital management must be agreed in accordance with the plans, comply with the provisions of the Construction Law, Procurement Law and other legal documents of the State, the Ministry of Finance, Treasury Management construction and general regulations process b Strict implementation of regulations decentralize investment decisions of the Ministry of Finance: + Ministry of Finance decided to invest in construction projects based Provincial Treasury and cities directly under the Central Government under the project group A + State Treasury investment decision of the project planning group B or lower, the investment plan was approved by the Ministry of Finance for investment expansion, renovation and major repairs of the provincial State Treasury headquarters, - 73 - the city centrally; construction, renovation, expansion, major repair Treasury headquarters at the district level and below + Treasury provinces and cities directly under the Central Government decided to invest and settle routine repair, maintenance or construction of small items at the headquarters and subordinate units directly with the total investment management less than 300 million in the list of the annual plan approved by the State Treasury c / Treasury provinces and cities under central authority (hereinafter referred to as the provincial State Treasury) is an investor-based construction Provincial Treasury and the State Treasury districts under The investor is responsible for direct, comprehensive management and use of funds, construction funds from investment in preparation to the completion of the project Covered by public funds must be used for work, not arbitrarily adjust to other work d /.The control of intra-industry capital construction agreement made through expenditure control room of the Provincial Treasury Investors are responsible for gathering records and documents to be sent to ensure expenditure control tasks under control Staff expenditure control room layout Room receiving records, perform advance control, payment of the project; does not participate in the project management or the Executive Board of the assigned project management 3.2.3.2 Standardized regulations on mechanisms and procedures which characteristics of the State Treasury In the State Treasury: a For centralized budget allocated annually by the State (through the control room allocation details): The Ministry of Finance announced plans investment volume; expenditure control State Treasury Department announced plans to transfer funds to the state treasury and capital construction.The control and follow payment process payment control investment and business capital investment properties and construction issued by the General Director of the State Treasury b Support for capital investment in infrastructure securities funds and fund development activities of the State Treasury: - 74 - + For the renovation, repair, construction of small (a value not exceeding 300 million) of the cost estimates for irregular activities each year: After the Decision of plan (draft) funding for irregular activities of the General Director of the State Treasury, the State Treasury to transfer 100% of the year are assigned to the Provincial Treasury to Provincial Treasury actively implementing out Where larger settlement value assigned in the State Treasury estimates provinces have additional written requests, sending Treasury estimates Depending on the ability to balance funds, the State Treasury will assign additional estimates or layout on the following year to pay estimates If development activities in the State Treasury fund balance remaining provinces, the provincial State Treasury actively balance, use the additional funds to pay the outstanding capital without the approval of the State Treasury in writing + For new construction, renovation and expansion, repair, construction accessories worth over 300 million (funds invested in fixed assets): * For preparation of investment capital: After Planning the allocated project SR, active State Treasury moved entire SR as planned capital of the provincial State Treasury - SR Particularly capital allocation for the site clearance compensation, the State Treasury shall transfer funds after the decision to approve plans for and NE clearance of funds by the competent authorities, within the assigned annual capital plan * For capital project implementation: - Bases of capital: + Capital infrastructure investment plan delivery of each project + Register plans to use internal capital construction industry in the State Treasury provinces (Form 01/ customers) + Report on receipt and use of intra-industry capital infrastructure investment Fund of the State Treasury (Form 01/ Report) - The State Treasury shall transfer funds: - 75 - + Transfer of capital first quarter (first quarter): After receiving Sign intraindustry-funded capital construction plan of the provincial State Treasury, within working days, the State Treasury will consider the transfer of capital for each project on base plan you registered Provincial Treasury + Capital transfer the next quarter: within 10 days of your first month, from the date of receiving the report on the receipt and use of intra-industry capital infrastructure investment Fund of the State Treasury, the State Treasury will consider the transfer of capital for each project on the basis of your plan registered Provincial Treasury (hoack plan adjusted if any) - In case of unused capital in the previous quarter to the next quarter of the project (greater than or equal to) the need to use the following asset has been established, the State Treasury will transfer funds into the next quarter End of the project, the funds remaining intra-industry construction of the project, the provincial State Treasury report on the State Treasury and repay the State Treasury in 934.01.00.00003 account at the State Treasury Exchange At the provincial State Treasury: a Provincial Treasury as a Client: Provincial Treasury as the investor has the duties, powers and obligations as stipulated in Article 89 of the Construction Law National Assembly dated 26/11/2003; Articles 36 and 37 of Decree No 12/2009 / Decree - Government dated 12/2/2009 of the Government on management of work construction investment projects; Clause 12 and Clause 13, Article of Decree No 83/2009/ Decree–Government dated 15/10/2009 Government amending and supplementing a number of articles of Decree No 12/2009/ Decree - Government dated 12/2/2009 of the Government on management of work construction investment projects Provincial Treasury receipt and use of construction funds to support construction of the State Treasury through the Administration - Finance and Administration Provincial Treasury must take responsibility strict quality management, volume, tempo, construction costs; feedback and report capital requirements in the first full billing and settlement, exactly the situation receipt and use of capital in accordance with the current financial management mode Documents provide detailed control room to serve the process control: - 76 - + Request invested payment shall be made in four copies After control, save 01 associated control room, the rest transfer Room administrative and financial management services to: * 01 joint return investors * 01 send state treasury along with the sheets request for transfer of funds * 01 send Accounting Department with authorization to transfer money After the be spending control room control, on the basis of funds transferred to State Treasury, Room administrative and financial management services make written to the leaders of the provincial State Treasury provisional approval and payment.On the basis of the approval of the leaders of the provincial State Treasury, Room administrative and financial management services up with 01 associated documents mandate was detailed control room control in accordance with as the switch Accounting for cash b Provincial Treasury as a watchdog capital payment: Provincial Treasury implementing the control of an advance payment, payment for the intra-industry construction project through expenditure control room in process control payment of investment capital and business capital construction investment properties by General Director of the State Treasury issued Handle residual capital not paid up to 31/12: Provincial State Treasury is responsible for the management and use of funds in accordance with the provisions of the Budget Law and the current construction management mode Case of 31/12 year plan that does not use all the funds the state treasury has moved on, the provincial State Treasury retained to the next level next year, and report to the State Treasury For capital works have been sufficient under the approved settlement, if surplus funds, the provincial State Treasury must be reported and paid to the State Treasury a / To receive the funds, the provincial State Treasury: - Prepare and send to the State Treasury Register plan to use internal capital construction industry year (Form 01/ customers): Pursuant to the plan of capital construction investment allocated, construction contracts, consultancy; construction progress plan identified between investors and construction contractors to prepare and submit to the State Treasury within days - 77 - working days from the date the provincial State Treasury received annual capital infrastructure investment plan Register adjust intra-industry-funded capital construction plan is adjusted quarterly, a provincial State Treasury of the State Treasury truop fifth day of the first month of the quarter - Prepare and send to the State Treasury report on the receipt and use of capital construction investment the industry you (Form 01/ report): Based on the implementation, acceptance of the completed volume and the amount of capital advance payment to set up a detailed report for each project, with detailed explanations (according to the structure: construction, equipment, etc.) together and sent to the State Treasury before the fifth day of the first month of the following quarter b / quarterly reports, and 13 months: Provincial Treasury (Investor) strict implementation of the report as prescribed in Document No 12231/MOF-KHTC dated 11/9/2012 of the Ministry of Finance; Document 2690/state treasury - financial administration on 20/9 / 2012 of the State Treasury of the report according to the report the State's current regulations 3.2.3.3 Complete the checkout process in capital construction capital expenditure control * Requirements of the inspection process: + Check the compliance with the current policy regime of the Regulation on management of investment and construction + Must comply with the rates approved estimates, unit price estimates before they are approved to be built on the basis of the reference norms, unit construction shall be the competent authority announced + Make sure the prescribed time without causing congestion in the payment process, does not affect the progress of construction works and does not cause inconvenience to the unit test * Range check: - 78 - From the current regulations and be based on the functions and duties of the State Treasury to strengthen the implementation of control on the basis of billing records associated with actual field test include: + Check the billing records: * Check the estimates: to inspect the construction of the unit prices * Check payment for contract price adjustment: check the application level, unit prices and especially object to be adjusted according to price, price adjustment formula.Subscribe to grasp the situation of mass mode from time to time to review the project entitled from time to time as appropriate + Check out the payment for the contract compact: acceptance test volume by volume and unit bid price or compact allotment For volume generated should check arising in contract volumes and volumes arising outside contractor, approved rates + Inspection of the field (if necessary): comparison between the amount of actual performance compared with the contents of the request for payment - The supervision + Checklist: * For legal records: all records of the project including the original record, record each payment must be examined for the number and legal status of the profile * Check the estimates: depending on the type of content that estimates different test.This is an important step, as a basis for fast payment each time, at the prescribed time For content, the job is not published norms must be approved by the Ministry of Construction agree on the level of construction unit prices + Check out the payment: * Check each payment: including payment estimates, compact under contracts, contract price adjustment, the content test is to compare the volume of request for payment with volume in the approved estimates.Payment only price within the bid price or the approved estimates The unit price must match the unit price or unit price bid in the approved estimates + Check the final payment: - 79 - Need to check the accumulated volume test record, check the unit price (the original purchase price and price adjustments), check the entitlements from time to time, check the approved payment compared to approved the settlement For mass arising need strict sanctions to determine the error due to any stage, any cause for agencies which are solely responsible for payment arising volume, determined not to use state budget to volume payment arises + Check out after payment 3.2.4.Improve the process of testing, control and settlement of construction works completed Responsibilities of the Investor + Reporting settlement projects completed full time content and ensure the provisions of Circular No 19/2011/ Circular -MOF dated 28/6/2011 of the Ministry of Finance + Browser, records management and settlement regulations Responsible for the accuracy of the data, the legality of the document in the browser profile settlement of completed projects + Provide all documents related to the settlement of completed projects at the request of the examination (audit) Reporting period settlement of completed projects is calculated from the date of delivery records in use; audit period from the effective date of the audit contract; time for examination, approval of the settlement from the date of receipt of a complete settlement as provided for in Section III, Part II of Circular No 19/2011/ Circular -MOF dated 28/6/2011 of the Ministry of Finance.The maximum time specified as follows: Project national Group A Group B Group C Setup project works BCKT KTXD Time up management 12 months 12 months months months months - 80 - reports Audit time 10 months months months months Time verification and 10 months months months months approval of months the settlement + After months from the decision to approve the settlement of completed projects, the investor must complete the settlement of liabilities and procedures for all investment accounts of the project (projects) at the payment, loan capital Responsible for control of the capital payment: + Check, compare and confirm the investment has paid for projects and product reviews, reviews, recommendations with the examination and approval of the settlement on the investment process of the project in accordance with Form No 08/ project management attached to Circular No 19/2011/ Circular –MOF + Coordinate with investors recover funds paid to individuals, units in contravention of regulations + To supervise, guide and coordinate with investors settle debts in order to complete the payment, all accounts of the project has to approve the settlement Responsibilities of the verification and approval of the settlement: + Guide inspect and urge investors to comply with the settlement project completed in time, the full contents of the form as prescribed + Guide investor solve the problems arising in the process of settlement of completed projects + Organization of verification report settlement completed projects full contents, in accordance with requirements Responsible before the law for direct verification results on the basis of the settlement documents provided by the investor + Guide, urge and create legal conditions for investors to complete the settlement of debts and settle the accounts of the project after approval of the settlement 3.2.5.Application of information technology Management and application of information technology in the state treasury activities are urgent requirements as functions of the Treasury to implement the strategic objectives to develop the State Treasury in 2015 and orientations to 2020 - 81 - The application of information technology in management construction estimates is very important and effective yield is very clear.Monitoring programs are the life of the project from preparation to the implementation of investment projects, keep track of total investment, total cost estimates and the entire payment process for items of the project, each times and advance payment 3.3.RECOMMENDATIONS TO THE STATE 3.3.1.To improve the provisions on procurement activities Mode of delivery for the world's current construction bidding.Construction bidding is the competition between the contractors at the request of the contractor, the application of serious, objective content, the actual bidding conditions and will bring many social and economic efficiency In the current conditions of our country, the application of the bidding for all projects is not appropriate.In fact, in many cases "purchase bidding" caused great losses to the state Direction some contractors put a price too low for many of the present puzzling and difficult problem for administrators The left lower bid prices has led to many serious works affected market and create unfair competition in the domestic construction market Therefore to improve the quality of bidding to restrict the dumping of construction bidding Requires strict sanctioning mechanism for poor quality products Strengthen state management bid price, minimizing the bid price changes, volume of cases arise, additional inside and outside the approved design must comply with the investment and construction sequence To enhance the inspection process, the inspection volume and quality construction, through inspection assessment responsibilities and powers of the State Treasury in the process of monitoring the quality and volume of construction management, handling serious violations in construction quality management In addition to procurement methods need some more research regulations apply other forms of as compact securities, contracted according to the planned targets 3.3.3 Improve the policy on consultancy, audit, audit Investment Building - 82 - Consulting work is an important step in the investment process is an important contributing factor in the investment efficiency and minimize losses, head charge, followed by the design verification process, cost estimates and audit (external audit) work settlement Should clearly state the responsibilities of each stage, each stage of the organizational units in the process of preparing to finish the project investment: Unit Design consultant responsible for the accuracy of the items works, quantity, unit price estimates Consulting unit to verify the estimates, audited to provide a basis for evaluation by the competent authorities for approval shall be responsible for the accuracy of the data verification audit report if the authorities discovered must be false, they must take responsibility and compensate errors 3.3.3.Complete compensation policy clearance When formulating policies, compensation for damage can not charge as in normal transfer conditions, which must be calculated so that the recovered properly compensated, to create life in the new settlements.According to the principle of compensation for loss of land, as the case may be, the person whose land is recovered compensation in cash, housing or land This is really the core issue of land acquisition, by the fact that if people land acquisition compensation in money, but the amount of compensation that can not buy the equivalent area of land has been cleared in the market , so not people agree and support lead to prolonged complaints Need to clarify the conditions for compensation for loss of land, especially in the case of land use stability over time associated with land management policy of history at that time without breaking the planning not violate the protection of corridor, not illegal encroachment in the direction of land use must respect the fact going through different historical periods.In the land compensation plans need to prevent people recovered much land shall be compensated with less land, less land is withdrawn to greater compensation for land The method of determining the coefficient of the State Treasury to ensure profitability and land use right transfer prices actually on the local market, and also consistent with the valuation policy for land, the transfer tax land use rights, registration fees, the sale of state-owned home for rent in the same area Strengthen the policy advocacy process, the regime, the benefits of the clearance process through the mass media, the unions in order to make people - 83 - understand the policy regime and the obligations and rights, voluntarily mobilize people to implement the land acquisition process.At the same time, governments at all levels need to know the combination of movement with tough measures, determined when necessary legal authority to intervene promptly and properly treated for the opposing element Further strengthen the responsibility of the government, the local Fatherland Front, clearance council districts in the survey data collection, documentation, site clearance compensation plans to ensure the accuracy of the by and in accordance with law Construction site clearance process from the current investigation, evaluation plan to plan, the accountability of each member of the provincial council, the city, steering clearance, clearance board issued forms and documents uniform throughout the area To help speed up the clearance, provinces, cities need to create land, the resettlement fund to ensure the quantity and quality of service of process clearance, before deploying immigrants to the project CONCLUSION Recently, the State Treasury has contributed along with the Finance sector achieved many positive results in policy-making, resource allocation management of the country, creating a powerful force promoting economic achieve and maintain high growth rate; positive contribution to the innovation and healthy national financial background Achieve the above results, in part due to construction activity in the industry in the State Treasury of Vietnam has met the demand for the material and technical basis for the State Treasury However, effective management of internal - 84 - construction industry in the State Treasury is not high, as indicated in wastage, some construction works being implemented is not reasonable, is not consistent with the needs of the State Treasury Therefore, in the future, the internal construction management in the State Treasury should strengthen and improve in all aspects such as: the organization management, the process of formulation, appraisal and approval of construction projects; funding allocation process and investment expenditure control; checkout process, control and settlement completed capital construction projects to achieve: 100% high-quality work; complete 95% of the project in accordance with plans set out by 2015, and achieve 98% to 2020; such, the operation of the new State Treasury system has a solid foundation to implement strategic objectives set out and contribute the fight against corruption and waste Reference list: Procurement Law 61/2005/QH11 passed by the National Assembly of the Socialist Republic of Vietnam XI on 29/11/2005; Law No.38/2009/QH12 through June 19, 2009, amending and supplementing a number of articles of the Law relating to investment in construction; 3.Decree No 12/2009/ Decree - the Government dated 12/02/2009 of the Government on management of work construction investment projects; Decree No 83/2009/ Decree - the Government dated 15/10/2009 of the Government - 85 - amending and supplementing a number of articles of Decree No 12/2009/ Decree - the Government dated 12/02/2009; Pursuant to Decree No 85/2009/ Decree - the Government dated 15/10/2009 by the Government guiding the implementation of the Bidding Law and selection of construction contractors under the Construction Law; Decree No 112/2009/ Decree - the Government 14/12/2009 of the Government on management of work construction investment expenses; Pursuant to the Govermental Decree No 48/2010/ Decree - the Government dated 07/5/2010 on contracts in construction activities; Decision 108/2009/ Decision - the Prime Minister dated 26/8/2009 of the Prime Minister defined, functions, tasks, powers and organizational structure of the State Treasury under the Ministry of Finance; Circular 10/2005/ Circular - MOF of the Ministry of Finance guiding the implementation of the financial disclosure regulations for the allocation, management and use of capital construction funded by the State budget; Circular 23/2009/ Circular –the building dated 16/7/2009 of the Ministry of Construction guiding the recruitment, selection and the design of civil architecture 10 Decision No 147/1999/ Decision - the Prime Minister dated 05/7/1999 of the Prime Minister and Decision 260/2006/ Decision - the Prime Minister dated 14/11/2006 about, amending and supplementing Decision No 147 / 1999/ Decision - the Prime Minister on 05/7/1999 of the Prime Minister's regulations on standards and norms for use of office buildings in the state agencies, units; 11 Decision number 101/2008/ Decision - the Prime Minister of the Prime Minister promulgating the mechanism of financial management and staffing for the State Treasury in the period 2009 - 2013; 12 Decision 138/2007/ Decision - the Prime Minister dated 21/8/2007 of the Prime Minister approving the development orientation Treasury 2020, Hanoi, Vietnam; 13 Decision 148/ Decision-MOF dated 19/01/2012 of the Minister of Finance on the assignment, authorization and implementation of the financial sector, property, construction, inspection, internal audit, information technology applications, - 86 - tendering, procurement concentrated in the administrative offices, business units, project loans, the aid of the Ministry of Finance; 14 Decision 3856/ Decision-MOF and dated 11/12/2007cua Ministry Minister of Finance to prescribe the use of auxiliary area for the specific tasks based System General Taxation and Customs; State Treasury; 15 Dispatch No 4225/MOF-KHTC 30/3/2012cua Ministry of Finance guiding the process of planning for capital construction, payment and settlement of investment capital 16 Thai Ba Can (2000), "Some problems are inadequate mechanisms Finance investment and construction management", Journal of Finance (07/429), page 14; 17 State Treasury (2010), the State Treasury of Vietnam - The process of formation and development, Finance Publishing House, Hanoi, Vietnam; 18 Nguyen Ngoc Tran (2004), Waste or loss derived from?, Electronic newspaper of the Communist Party of Vietnam November 12, 2004; 19 Decision 2368/QD-BTC dated 20.09.2010 of the Minister of Finance on the issuance of tender regulations made procurement, consultancy services and construction contractor selection in the body administrative units under the Ministry of Finance; 20 Decision 353/QD-KBNN decision dated 09/5/2012 of the State Treasury for the assignment, authorization and implementation of the financial sector, property, construction, inspection, internal audit, application of information technology; bidding and procurement focus in the administrative offices, business units, project loan aid under the State Treasury; - 87 -