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Vdi tu each Id ngudi dai dien cho cir tri, cai ma ca quan ddn cu cdn tap trung quan tdm trudc het Id dam bdo yeu cdu cdng bdng, hgp ly va dan chii trong bd tri vd sii' dung NSNN, t[r]
(1)TAICHINHVIMO ( So 3(68)-2009 )
i m CtfdNQ QU^N TR! T^l CHINH CONG Of VIET NfiM HIEN NfiY TS Kinh t§ Trjnh Ti§n Dung Chuung trinh Phat tnin Lien Hap Qude tai Viet Nam (UNDP)
WTlnh nghiim cho thdy, di ddp ieng dup-c cdc yiu cdu niu trin, thi dit abdt ky thi chi chinh iri
« m ndo viec qudn tri idi chinh cdng cdng phdi ddp ung cdc yiu cdu chung sau day: cdng khai ^ M m minh bgch, trdch nhiim gidl trinh, su gidm sdt cua ngu&i dong thui (true tiip hogc thdng
qua ngu&l dgi diin cua minh - ca quan ddn cu- - Quoc hpi hay Hpi dong nhdn ddn), Ddy Id nhirng yiu cdu nhdm tdng cu&ng vd dam bdo ddn chu Kinh nghiim cho thdy khdng phdi Chinh phu ndo
cdng dap u-ng idt yiu cdu ndy Ngay cd chinh phu Hdn Quoc irong nhiiu ndm qua cdng chii trpng nhiiu han din hiiu qud (idng tru&ng GDP) vd chua chu trpng diing mdc din yiu cdu ddn chu Kinh nghiem 30 ndm ddi m&i vd m& cira cua Trung Quoc cdng rdt nhiiu bdi hpc, irong vdn di binh ddng vd mdi tru&ng Id mpi irong nh ung bdl h pc ddt gid
Cong khai minh bgch
Cdng khai la viec ldm, la hdnh ddng Minh bach mdi la cdi dich can dat tdi Thuc te cho thdy tu thdn cdng khai chua ban da ddn den minh bach Chi viec cdng khai ddm bdo cung cdp dii thdng tin vdi cdc chi tiet tdi thieu can thiet theo cdc chudn muc
yiu cdu de ngudi nhdn thdng tin
cd the ddnh gid dugc ve thdng tin dd thi mdi ddp ii'ng dugc yeu cdu minh bach UNESCO dang nd lire xay dung cac chuan muc neu tren cung nhu cdc cdng cu qudn ly thdng tin de thuc ddy qud trinh chia se thdng tin Tii' nam 2000 den nay, trang Web ciia Bd Tai chinh dang tdi deu dan cdc thdng tin ve thu chi ngdn sdch ciia cdc ca quan trung uong, ciia chinh
q u y e n d j a phuang Nhu vdy la da cdng khai? Chua hdn Vi thdng tin neu tren trang web Id nhung thdng tin rdt tdng hgp, nhung sd Idn, khdng cd chi tiet nen ngudi
dgc rdt khd cd the hieu va phan tich dugc thuc chat ciia nd va ddc biet Id su lien he gitia ngdn sach (phuang tien chinh sdch) vdi su-phdt trien kinh te-xa hdi (muc tieu chinh sach) Ngay cd cac chuyen gia tai chinh cd kinh nghiem cung gap khd khan, chua
i l ^^
A :
ndi den cdng chiing Mat khdc va quan trgng hem, sd lieu thu chi ngdn sach tren trang web khdng dugc bdo cdo phan tich so sdnh vdi ket qua thuc te dat dugc va so vdi ket qua du kien de ngudi dgc cd the nam dugc muc hieu qua ciia viec quan ly thu chi NSNN Ndi each khdc, viec cdng
Tdi cinnli cong id mot bon tru cot chinii cna chuvng trinh cai cdch lidnh chinh tong tlie I 'let Nam giai doan 2001-2010 ban lidnh tlieo Quyet dinh so 139 cua Thu tu&ng Chinh pint ngdv 17'9 2001
Sang II Han vd Pan Suli Kim: Korean Public Administration and Public Governance (Cai cdch lidnh chinh vd quan tri cong a Hdn quoc) Bdi trinh bdy tai Hpi thao quoc ti lan thu nhdt tgi Seoul vi ehu di cai cdch hdnh ehinh vd quan tri cong a cdc nuac thdnh vien 4SEAN vd Hdn quoc 6-7 thdng !2 ndm 2008
Gido su Regina Abrami Havard Business School USA "30 ndm cai cdch Trung Quoc vd bdi hoc cho I iet Nam " ^em Tudn I i?t Nam fl 'ietnamnet) so ngdy 23/!2'2008
Kinh te Sdi Gdn so ngdy 18-12-2008 - trang 59 " Cdi gid ma xa lioi Trung Quoc pliai tra clio nliung tlidnh tini cua cong cuoc cai to kinh te cung khong nho: moi trudng tan ndi tliam nhung lan trdn hd ngan cdch giua ngudi gidu vd ngu&i ngheo giira nong thon vd thi ngdy cdng tang"
(2)( So 3(68)-2009 )
TAI CHINH Vl MO
khai thdng tin ngdn sach tren trang web Id mdt cd gang ldn nhung chua dap img cdc chudn muc yeu cdu nen chua the ggi Id hodn todn minh bach Q New Zealand, ngdn sdch nha nude dugc soan lap rat chi tilt theo tirng ket qud ddu du kiln, in thdnh tii'ng tap va dugc cdng bd rdng rai lap tire sau Bd tru'dng Ngdn khd bdo ve du todn ngdn sach cdng trudc Qude Hdi Q An Do, mdt nudc dang phdt trien vd cd trinh phdt trien tuang tu nhu Viet Nam, thdng tin ve du toan vd quyet todn ngdn sdch rdt chi tiet vd cd sdn d cdc thu vien, ddc gid cd the sir dung vd nghien ciiu tu-do Ndm 2007, Quy tien te qude te (IMF) ban hanh bp thuc tiin
tdi vi minh bgch ngdn sdch,
trong dd cd mdt sd yeu cdu nhu (trich): cdng chiing phdi dugc cung cdp thdng tin toan dien ve cac hgat ddng ngdn sdch trudc day, hien tai, vd du kien cung nhu ve rui ro tai khda; thdng tin tai khda cdn dugc cung cdp cho cd the tien hdnh phdn tich chinh sach vd thuc ddy trdch nhiem gidi trinh; can cd cam ket ve viec cdng bd kjp thdi thdng tin tai khda; thdng tin tdi khda cdn dap ung cac chudn muc chdt lugng;
Tinh minh bgch ngdn sdch a Viet Nam hien dang bi anh hu&ng bai cdc yen to sau day:
Thu nhat, Si^ phiin diin
cua biec irarth ngdn sdch Hien
nay cdc khodn thu chi NSNN chua dugc phdn dnh todn dien vd day du NSNN, lam cho bu-c tranh ngdn sdch bj meo md, phien dien, ca chuyen gia cung khd nam dugc day dii thuc chat ciia NSNN chua ndi den dai bieu ddn cii' vd cdng chiing Do vdy tinh minh bach bj ban che ddngke
Cac khodn chinh hien cdn de ngoai NSNN bao gdm: (phi, hgc phi, vien phi, thuy lgi phi), le phi (phi cdc ca quan cdng quyen thu nhu phi cdp visa/hd chieu), chi tieu ciia cdc ca quan Thue, Hdi quan, Ngdn hang Nhd nude, cdc khoan cho vay lai, cdc khodn vien trg chinh thirc ODA, trai phieu chinh phii, cdng trdi gido due de bd sung vdn ddu tu cho cdc cdng trinh tdng quan trgng ve giao thdng, thiiy Igi, gido due ddo tao, cac khodn huy ddng vdn ciia chinh quyen dja phuang vay theo khoan dieu ciia Ludt NSNN chua dugc tdng hgp vdo bdi chi NSNN vd bach todn vao chi XDCB ciia ngdn sdch dja phuang Theo mdt sd nghien ciiu
thi hien cd xdp xi 30 quy va djnh che tai chinh cdc loai chua dugc dua vao cdn ddi NSNN Cac quy vd djnh che ndy cdc ca quan chinh phu qudn ly va khdng dugc dua vdo can ddi nen cac ca quan dan cir chua tiep can dugc boat ddng giam sdt cua minh Cdc quy vd djnh che ndy gdy dp luc len cdn ddi NSNN tir hai gdc do; mdt la NSNN phdi chi bd sung cho chiing; hai la chiing lam phat sinh cdc nghTa vu ng du phdng ddi vdi NSNN nhu da neu tren
Thir hai, Cdch thuc diiu tiii
ngdn sdch (bd sung cdn ddi va
bd sung cd muc tieu) ttr trung uong cho cdc dja phuang-cting chua khoa hgc, chua phii hgp vdi yeu cdu tdng cudng phdn cdp cho dja phuang, chua that sir thoat khdi ca che xin cho Dieu ndy ldm xdi mdn tinh minh bach ngdn sdch va vd tinh dung tiing, kich thich su y lai ciia cdc dja phuang
Vi cdn dot bd sung, theo sd
lieu thdng ke, giai doan 1996-2003, tiic Id trudc ban hdnh ludt NSNN mdi (2002), chi cd tren 64 tinh/thdnh cdn ddi dugc ngdn sdch; Sau thuc hien Ludt NSNN mdi, giai doan 2004 den nay, sd tinh/thanh tu cdn ddi
UNESCO Web-site so ngdy 16/11/2008
Ndm 2006 bdo chi dua tin vi sd tiin tren mpt chifc tri?u la My md BQ ngogi giao de ngodi ngdn sdch
Tiieo GS TS Duang Thi Binh Minh vd TliS Biii Thi Mai Hoai Tru&ng Dgi liQc kinh te TP Hd Chi Minh: cdc khoan cho vay Igi thong qua Quy lid tr(fplidt trien (nay Id Ngdn hdng cliinh sdch plidt trien) dugc liinh thdnh tic nguon ODA vd vay nu&c tir cdc quy BHXH tiit ki^m buu difn vd plidt hdnh trdi phieu cliijih pliu Cuoi ndm 2003 Chinh phu dd phdt hdnh cdc logi trdi phieu CO ky hgn 15 ndm Idi suat m?nh gid 9.4% chuyen eho quy Hd trg plidt trien Sdm 2004 them gdn ty dong nira Ddy id cdc khoan ng du phdng cua Chinh phu Ngay ca ede klioan ng ndy dugc ede elm the vay haonftra diing hgn thl khoan chenh i^ch giifa Idi sudt huy dgng vd Idi sudt cho vay lgi cua Quy se Id mgi khoan trg cap cua C 'hinh pliu [vd vdy can dugc hgch todn ddy du vdo NSNN - Trinh Tiin Dung bo sung] Nguon: Hgi thao cdp cao ve cdn doi NSNN Uy ban Kinh te-Ngdn sdch eua Quoc Hgi vd UNDP td chuc tgi Quang Nam ngdy 6-7'9/2006
(3)TAICHINHVIMO ( So 3(68)-2009 )
dugc ngdn sdch da tang len 15 gdp ba Idn so vdi trudc Muc dich ciia viec dieu chinh chii yeu la tdng sd dia phuo'ng tu cdn ddi dugc ngdn sach vd gidm sd bd sung tir ngan sdch TW cho dja phuang ma chua quan tam nhieu den ban chdt ngudn thu ngan sdch Mac ddu vdy 49 tinh/thanh trdng chd bd sung ngdn sach tii' Trung uang thi binh qudn cd den qud nii'a (27/49) phu thudc hdu bet vao ngdn sach TU, vi muc bd sung ngdn sach chiem tren 50% chi cdn doi NSDP ciia cac dja phuong
Tinh hinh nhieu nguyen
nhdn gdy nen dd cd su thieu chii dgng ciia cac dia phuang Dieu ndy mdt phdn bat ngudn til' chinh ca che xdc djnh du todn thu chi ciia cac dja phuong Le tu nhien va khdng
chi d Viet Nam, neu cdn cd the de du toan thu thdp thi cd dja
phuong nao lai khdng muon? Tuang tu, neu cd the day du todn chi cao len thi dja phuong ndo lai khdng lam nhu the Ca cbl nhu vdy vira kich thich su y lai, viia khd trdnh dugc tinh trang xin-cho viec xdc djnh du toan thu chi NSNN Mgt so nudc gidi quyet tinh trang bang each
quy djnh trdn bd sung Dii dia phuang yeu cdu can ddi bao nhieu thi trung uang cting chi dieu tiet tdi da den mdt mirc trdn nao dd, thdp ban mii'e yeu cdu O Viet Nam, cd tdc gid de xudt mirc trg cap can ddi ngdn sach cho dia phuong chi nen khoang 80-90% so thilu hut (du toan thu trti'dutodn chi)
Viec tim kiem gidi phap khac phue tinh trang neu tren can dugc tien hanh mdt each cdn trgng, khach quan vd khoa hgc tren ca sd nghien ciiu ddnh gia cd su tham gia ciia dai dien cac ca quan TU vd dja phuong ve uu va nhugc diem ciia cac phuang dn Tuy nhien phirang huang chung
id nen gidm ddn sir bao cdp cua NSTW (cdn dot thay cho NSDP), phdt huy tinh chu dpng vd trdch nhiem ciia cdc cdp dia phuong tren ca sa hodn thien phdn cdp ve qudn ly hdnh chinh-kinh te-xa hpi giira cdc cdp chinh quyen, tdng cirang chuyen giao viec cung cdp cdc dfch vu cong cho xa hpi, viec xdc dinh danh muc cdc dich vu cong vd dich vu hdnh chinh cong vd cdc chudn mirc chdt luang cua chiing co y nghia nen tdng
Vi cdn doi co muc tieu, hien
cd nhieu y kien khac nhung nhin chung deu cd diem chung ve cac tdn tai bat cap lam xdi mdn tinh minh bach ngan sach va tinh hieu qua ciia viec sirdung
ngan sach va dac biet la khdng phat huy dugc tinh chu ddng cua cac dja phuang sir can thiep
qua sau ciia cac cac ca quan trung uong Dai bieu ciia cac ca quan dan cir d dja phuang thi cho rang trung uang nen giao nhiem vu chi thuc hien cac chuang trinh muc tieu that rd rang, cu thl
cho dja phuang kem theo s6 ngan sach tuong img, cdn each
thuc thuc hien chung thi nen de mdi dja phuang van dung cho phil hgp vdi dieu kien cu the cua
hg Nhieu y kien tir phia ca quan trung uang thi lai ban khoan vl nang luc cdn kha ban che ciia cac
cdp chinh quyen dja phuang, vay lo lang cac muc tieu dat khd cd the hoan nhu ky vgng Mudn khdc phue nhtmg tdn tai thi viec phan cap quan Iy tai khda den cac cdp dja phuang thich hgp la viec khdng the tri hoan them ntfa Tuy nhien, nhu tren da ndi, viec chi tilt hda danh muc cac dich vu cdng kem
theo cdc chi sd ludng, ddnh
• , ' t ° n f ^"'^ '"" 'i?^ ^"v "'"' '''"'"^ '"'' "'^' "'"" '°P '°° ''^ '"" ^^' ^'^^^ ^° ^y *«" K'"'^ '^-Ngdn sdch cua Qude Hgi
va UNDP lo chuc tgi Quang ,\am 6-7 2006 -^ -^ Phgm Dinh Cu&ng Bg tdi ehinh: Cdc quy ngodi ngdn sdch 2006
hi/nnatVnJ^S R 'T T " i' "T f'^ "" ""'''° '^' '""' ^""^ "'''" P''^" '^P '<"''" 'y "Sdn sdch nhd nu&c a nu&c la nSy2t3(l.l2 2m """ ' "' '"'"^' ' ^ ' " ' " ' ' ' " ' ^ '^"^' ''^' "^ ^^^P'° ^^"'^ '<"• Q^'""S Ninh
Theo GS TS Duang Tlu Binh Mmh vd ThS Bui Tiii Mai Hodi tdi li?u dd ddn tren Ir 10
Vi du: a Cgn^ hda lien bang Due elu hd tra tdi da 95% phdn chenh tech so v&i muc chung lai Bang phai lu to O Nhat ban brgng trg eap ngan sach cua trung uang Id klidng ddi nghia Id d,a phuang ndo tliu vugtki hgach ihl Z chi niT khong plian eh, se b, g,am tuang ung \gu6n: Td Nguyen vd cdc ddng tde gia a Foonote a tren ^
GS TS Duong Thi Binh Minh vd ThS Biu Thi Mai Hodi Idi li?u da ddn tren
(4)( So 3(68)-2009 )
TAI CHlNH VI MO
gia cu the la dilu kien ca ban bdo dam cho viec theo doi va giam sat thuc hien ciia cdc ca quan trung uang dugc thudn Igi Ben canh dd viec ndng cao nang lire thuc hien cho cdc dja phuang de hg dam nhdn cac cdng viec dugc phdn cdp cd y nghTa quyet djnh Ngudn luc tai chinh de ndng cao nang luc cho cdc cap dja phuang hien cung la mdt bdt cap Idn Trong cac ca quan trung uong bj 'lut' hdi thao, tga ddm, tap hudn thi cac cap dja phuang, nhdt la ttr huyen trd xudng cd rdt it ca hdi dugc tham gia cdc boat ddng nang cao nang lire nhu vdy Cache bdi duang ndng cao nang luc cho dai bieu Hdi ddng nhan dan cac cap dja phuang hien (thdng qua Bd Ndi vu vd Vdn phdng Qude hdi) nhdt la ITnh vuc tai chinh-ngdn sdch cdn nhieu bat cap, liing timg, thieu tinh he thdng; mdt phan vi khdng dua tren viec danh gid sat thuc nhu cau bdi dudng ciia dai bieu dan cir d moi nhiem ky, vdy hieu qua chua cao
Trdch nhiim gidi trinh Trach nhiem giai trinh ddi hdi sir phan djnh rach rdi trach nhiem ciia tirng chii the va tii-ng cd the ITnh vuc cdng vu ddi
vdi timg nhiem vu vd ket qud thuc hien nhtfng nhiem vu dd va su sdn sang cung cdp thdng tin de gidi trinh bdt ky nao cd yeu cdu ciia cdng chiing hodc ngudi ddng thue Dd cung la diem sd
mdt Bp nhieng thuc tiin
tot vi minh bgch ngdn sdch ciia Quy tien te qude te dd neu tren
Trdch nhiem gidi trinh a Viet Nam hien nhirng bdt cap sau day:
Mpi la, sir phdn dinh chua hodn todn rgch roi giiea ca quan hdnh phdp vd caquan lap phdp irong linh vuc tdl chinh
ngdn sdch vd cdc linh virc khdc liin quan Diiu ndy chu yiu Id do su kiim nhiim cua cdc dgi biiu cua cdc ca quan ddn cu (tren 70% dai bieu Qude hdi, ddi vdi dai bieu HDND ty le ndy cdn cao ban nhieu) vd sd luang chuyin viin giiip viec rdi mdng & cdc Ban cua HDND cdc cdp (thudng chi mdt ngudi d HDND cap tinh; d cac cdp thdp ban khdng cd hodc cd nhung phdi kiem nhieu viec, khdng chuyen sdu) Hien tugng thudng dugc ggi Id "vira dd bong, vira
thoi cdr hoac "xung dot lai ich"
Su bdt cap ndy Idm ban che tinh trach nhiem gidi trinh ciia ca ca
quan hdnh phap Idn ca quan ddn cir; ddn den khdng ca quan nao chju trach nhiem cudi cting ddi vdi cir tri ve cac van de tai khda; nd lam xdi mdn tinh ddc lap khach quan vd chdt lugng ciia cdc y kien cua cac dai bieu ddn cir, dd cung Idm ban che hieu luc ciia cdc boat ddng gidm sdt ciia cdc CO' quan ddn cii' Tuy nhien dieu kien hien vd it nhdt la cdc nhiem ky Qude hdi vd HDND tdi thi viec khac phue tdn tai ndy chua khd thi vd khd triet de Vi vdy gidi phdp khd thi nhdt Id ndng cao nang lire cho Uy ban tdi chinh-Ngdn sdch vd cho cdc Ban kinh te-ngdn sach ciia HDND tinh, cho cdc dai bieu Qude hdi, nhat la dai bieu chuyen trdch va cdn bd giiip viec ciia cdc Vu huu quan thudc Vdn phdng Qude hdi va ciia cac Ban Kinh te-Ngdn sdch ciia cdc tinh Mat khac lien he chat che vdi cir tri, de phdn dnh kjp thdi va triing nhung vdn de ma cir tri quan tdm, cdi tien each tiep xiic cir tri trudc vd sau ky hgp de ndng cao thuc chat, gidm bdt tinh hinh thiic la nhung gidi phdp quan trgng cdn tang cudng dp dung Kinh nghiem the gidi (vi du: bd thuc tien hay ve minh bach ngdn sdch ciia IMF da tv rf(/.' nghien ci'ru de ddn ddn lien t&i thay the dinh muc phdn hd ,\S.\'N bang chi phi (tffn vj cho vi4c cung cdp cdc dich vu
cong - ket qua ddu ra: thu h^p cdc khoan thu phdn chia giira dia phuang vd trung uong: giam ddn ly le bd sung cdn doi ngdn
sdch vd ngliien cuu hodn thi^n cache de Idng cu&ng bd sung cd muc lieu tren ca sa phdt huy quyen chu dgng vd tinh ldm chu cua dia phuang vd cdc dan vi nlidn thuc hien
Ke ca vi^c xem xelphdn edp cho dia phuang quyet dinh time sudt cua mgt so sdc thue gan lien v&i dgc thit cua dia phuang
trong phgm vi trdn thuel sudt trung uang ddi
Theo cluing tdi Trung tdm nen tap trung Idm Idt cdc chuc nang chinh: a) Xdy dung tdi li^u vd h$ phuang phdp bdi duang thich hgp cho cdc dgi bieu ddn cu vd luyen truyen phd bien ke ca ldm diem de nhdn rgng nham dp dung rgng rai tdi li^u vd h4
phucmg phdp dd tren phgm vi ca nu&c sau dugc cdc ca quan cd thdm quyen phe duyet: b) Phdt trien nguon nhdn luc ldm hgt nhdn bdi duang clio dgi bieu ddn cu: c) Quan tri trao ddi phd bien ca sa du li^u kien thiic vd kinh nghi('m ke ca tlidng qua true Intranet xuyen sudt quoc gia 'e idu ddi Trung Idm giam ddn viec true tiep lien hdnh cdng tdc bdl duang Linh vuc ldi chinh-ngdn sdch mang tinh dgc thii nen lgi cdng it kha thi ddi v&i Trung ldm ca tru&c mat vd idu ddi
T a p chf nghien cdu Tdi chfnh ke todn
(5)TAI CHiNH Vl MO
( So 3(68)-2009 )
neu) cho thdy chi ndo chirc nang vd vai trd ciia cac ca quan lien quan din ngdn sdch dugc phdn djnh hodn todn rach rdi thi mdi cd thl dam bdo trdch nhiem gidi trinh ddy dii
Hai la, su long ghep cua
ngdn sdch Ludt NSNN quy
djnh Qude hgi quyet djnh du todn NSNN, HDND quylt djnh du toan ngdn sdch dja phuong Nhu vay, Qude hdi quyet djnh ca NSDP vd d dja phuang, HDND cdp tren quyet djnh cd du todn ngdn sdch cdp dudi Dieu ndy gay chdng cheo ve thdm quyen, ban che tinh ddc lap ciia tirng cdp ngdn sach, lam phirc tap hda vd keo ddi quy trinh ngdn sach, vii'a lam anh hudng den trdch nhiem gidi trinh ciia tirng cdp, ddng thdi xdi mdn tinh minh bach ngan sdch Thuc tl cho thdy mdt so trudng hgp, du todn Qude hdi quylt djnh, Thii tudng chinh phil giao chua sdt vdi dieu kien thuc tl ciia dja phuang Do vdy, cac dja phuang thudng quyet djnh thu NSNN, chi NSDP cao ban tir 3-5% so vdi du todn da giao, dd ddi vdi cdc ITnh vuc chi bdt budc nhu gido due, dao tao, khoa hgc cdng nghe thi nhieu dja phuang quyet djnh chi thdp ban du todn dugc giao (nam 2007 cd dja phuong, nam 2008 cd dja phuong) Dieu ndy cung ddt nghi van ve chat lugng ciia qua trinh lap du todn vi theo quy dinh nd dugc lam tii'
dudi len Y kiln khd phd bien hien Id dl xuat xda bd ldng ghep ngdn sach, moi cap chi'nh quyln cd ngdn sdch ddc lap vdi trach nhiem vd quyen ban dugc quy djnh rd rang, ngdn sach cdp nao cdp dd quylt djnh, khdng thuc hien ca quan hdnh chinh cdp tren giao du todn ngdn sach cho cdp dudi Mudn vdy, phdi siia ddi cdc quy djnh ciia Hien phdp va mdt so ludt lien quan den quyen ban ciia Qude hdi va HDND cdc cap lien quan den NSNN
Ba la, su thilu vdng cua cas&
dii- lieu dugc cap nhdt thudng
xuyen (database) vd ddc biet la ciia mdt hi thdng vd chi tliu
gidm sdi-ddnh gid (M&E) dua
tren cii' lieu thuc te ciing la mdt bdt cap thudc ve the che, chir khdng phai la ve mat ky thudt nhu mdt sd ngudi quan niem mac ddu ham lugng chuyen mdn - ky thudt d day rdt Idn Bdn chat ciia sir bdt cap Id thieu mdt quy djnh the che rdng budc ca quan hdnh phap trach nhiem cung cap thdng tin cho ca quan ddn cir mdt each kjp thdi, day dii, ddng bd va dat chuan chdt lugng thdng tin yeu cdu Nghj quyet ciia Uy ban thudng vu Qude hdi sd 387 Id mdt nd luc rdt ldn nham khdc phue thdch thirc sau Ludt ngdn sach mdi (2002) cd hieu luc thi hanh Tuy nhien, qua trinh thuc hien Nghj quyet ndy da bgc Id mdt sd ban
cbl cdn khdc phue Vi du: cdc thdng tin yeu cau cung cap cho dai bilu Qude hdi vira thieu lai vira thira Cu the lugng thdng tin yeu cau cung cap khdng phdn biet cho dai bieu chuyen trach hay dai bieu kiem nhiem; ddi vdi dai bieu chuyen trdch thi thdng tin qua thieu, nhdt la cdc chi tiet va mdt sd loai thdng tin chua dugc quy djnh phai cung cdp (vi du ca sd cua cac djnh mirc phdn bd ngan sdch d mdi thdi ky dn djnh, kiem toan boat ddng ciia cac boat ddng ngdn sdch-hien mdi chi yeu cau tham tra tinh tudn thii, vvv); cdn ddi vdi dai bilu kiem nhiem thi nhieu thdng tin cd thl khdng that cdn thiet vi hg khdng dii thdi gian vd ky ndng de hieu dugc cdc thdng tin dd Trong dd lai rdt thieu cdc phdn tich ve mdi quan he gitfa hoat ddng ngdn sdch vdi cac ket qua thuc hien nhiem vu chi ma Qude hdi da quyet djnh, thieu cac du bdo mang tdm trung ban (vi du 2-3 nam tiep theo nam du todn), thieu cac phan tich riii ro ma viec thuc hien cac nhiem vu chi cd the gap phai, vvv
Bon la, phuang thiec tham
ira, quyit dinh vd gidm sdt NSNN cua ca quan ddn cir cdng boc lo mot so bdi cap cdn nghien cieu thdo g&: Hien
viec tham tra va phe chuan cdn chii trgng nhieu den cdc sd du toan vd quyet todn vd chua quan tdm dung miic den viec
O ddy de cdp den cdc cdp chinh quyen (tinh, liuyen, xd) thudc ca quan hdnh phdp Doi vai HDND khdng cd ca quan cdp tren vd cdp du&i: HDND a mdi cdp chi chiu trdch nhiem a cdp dd
Td Nguyen vd cdc ddng tdc gia: "Phdn cdp quan ly ngdn sdch vd mgt sd di xudt hodn thien phdn cdp quan ly ngdn sdch nhd nu&c a nu&c ta hi?n " trang 57, Bdo cdo Igi Hgi tliao Uy ban Tdi chinh - Ngdn sdch cua Oudc lidi vd UNDP Id chuc tgi Quang Ninh ngdy 29-30 12/2008
(6)( So 3(68)-2009
TAICHINHVIMO
phdn tich vd xdc lap cdc uu tiin chinh sdch tiin du todn vd tac ddng ciia ngdn sdch din sir phdt trien kinh te xa hdi sau sii' dung NSNN lam ca sd chi dao viec bd tri ngdn sdch cho cac nhiem vu chi hang nam Ndi cho ciing, NSNN chi Id cdng cu chinh sdch Vdi tu each Id ngudi dai dien cho cir tri, cai ma ca quan ddn cu cdn tap trung quan tdm trudc het Id dam bdo yeu cdu cdng bdng, hgp ly va dan chii bd tri vd sii' dung NSNN, tire la cac uu tien chinh sach chir khdng phdi la cac sd hoac vdn de tdi chinh vdn Id the manh cua caquan hanh phap (Bd Tdi chinh, Bd Ke hoach-Dau tu, vvv) Mudn vdy, cac ca quan ddn cir cdn: i) tdng cudng lien he vdi cir tri, de phan dnh triing vd kjp thdi cdc mdi quan tdm ciia hg Lien he chat che vdi cu' tri, dai dien vd ndi len tieng ndi ciia hg Id Igi the rieng cd ciia cdc ca quan dan cir; ii) ddt cdc yeu cdu (ra ddu bdi) cho viec nghien ciiu ddnh gia phdn tich tdc ddng ciia ngdn sach tdi cdc nhdm cii' tri khdc xa hdi va chii tri thdm djnh va nghiem thu cdc ket qud nghien ciiu de lam ca sd khoa hgc va thuc tien cho cdng tdc thdm tra, quyet djnh va giam sdt ciia ca quan ddn cii', nhdt la cdn gidm sdt theo nhung chuyen de Dd cung Id hudng cdi thien cdn thiet nhdm ndng cao hieu qua, chdt lugng, tdc dung vd tinh thuyet phue cua cdc hgat ddng giam sdt chuyen de ve tdi
chinh-ngdn sach hien dang dugc tien hdnh •
Cdc quyet djnh ve ngdn sach hien chii yeu cdn dua tren y chi chii quan md chua dugc hd trg nhieu bdi cdc phdn tich chinh sach mdt each khdch quan dua tren cac cir lieu thuc chimg thu dugc mdt cdch he thdng qua qud trinh thuc hien cdc chinh sach tdi khda Tdng cu&ng ndng luc
phdn tich chinh sdch tdl khda
cho cdc dai bieu Qude hdi va cac ca quan ddn cir d dja phuong Id mdt hudng di cdn dugc quan tdm nhieu ban thdi gian tdi, nhdt la bdi cdnh cd nhieu bien ddng khd ludng nhu hien Viec Uy ban Kinh te ciia Qude hdi hgp tdc vdi Vien Khoa hgc xa hdi vd Nhan vdn qude gia de tang cudng cac cu' lieu thuc te la mdt hu'dng di tdt cdn khuyen khich Ban Kinh te Ngdn sdch ciia HDND Ha Ndi cung thu hiit hang chuc nha khoa hgc tham gia y kien vao cac vdn de quan trgng md cii- tri quan tdm Dd Id each Idm hay cdn phat huy hon ntfa d cdc HDND cdc dja phuang khdc Tuy nhien viec nghien cuu khdng nen qud sa dd vdo cdc vdn de chuyen mdn ky thuat vdn Id the manh ciia cdc ca quan hdnh phdp (vi du: Bd Tai chinh vd Bd Ke hoach-Ddu tu cd hang trdm cdn bd vd nhieu vien nghien ciru chuyen sdu) md nen chii trgng vao cdc vdn de chinh sdch, vdo tdc ddng ciia viec thuc hien cdc chinh sach tdi khda tdi cdc nhdm ddn cu khdc nham ndng cao
tinh nhdn vdn ciia cac ket qud nghien ciiu Trong cac nghien ciru ve tdi khda hien vdn thien ve cac vdn de hgc thudt thudn chuyen mdn hinh bdng ngudi vdi biet bao sd phdn ciia hg cdn rat md nhat, it dugc chii trgng Viec thdnh lap
Vien nghien ciru lap phdp ciia
Qude hdi Id mdt quyet djnh diing dan ciia Uy ban thudng vu Qude hdi mac ddu cd phdn chdm Tuy nhien, ndng luc ban che, luc lugng nghien ciru mdng, cdn chii trgng cdng tdc qudn trj nghien CU'U, hudng chii yeu vao chdt lugng nhdm ndng cao khd ndng ddng gdp vdo cac vdn de chinh sdch cdng tdc lap phdp Viec chay theo sd lugng va dp dung cdch lam nhu d cac vien nghien ciru khdc ciia cdc co' quan hanh phap khac chac chan se khdng mang lai hieu qud mong mudn Tang cudng sir tham gia ciia cdc ddi tdc lien quan tir ben ngodi (vi du: cac nhd khoa hgc, cac td chirc, dodn the qudn chiing) va cdi thien phuang phdp ludn nghien ciru nhdm tao gid trj gia tang cho mdi cdng trinh nghien ciiu cung Id nhung hudng di md cac ca quan ddn cir cdn quan tdm nhieu ban thdi gian tdi Viec xdc djnh uu tien nghien cii'u ciia Vien nghien ciru lap phap ddt trong mdi quan he hgp tdc vdi mdt sd bd phdn lien quan d Trung tdm thdng tin, thu vien vd nghien ciru khoa hgc thudc Vdn phdng Qude hdi vd cdc ca sd nghien ciru khdc
To Nguyen vd cdc ddng ldc gia Ngudn dd ddn tren Ban hdnh ngdy 17 thdng ndm 2003
(7)TAI CHINH Vi MO ( So 3(68)-2009 )
la mdt thdch thiic khdng nhd Mdt nhting uu tien md Vien cd the can nhac \kxdy dung
cas&dd-lliu vdhi ihong vd iliu chi gidm sdi - ddnh gid nhu da
neu tren de lam cdng cu cho cdc ca quan ddn cu viec phdn tich ludng tac ddng ciia chinh sdch tdi khda Cdng cu khach quan giiip ca quan lap phdp ndng cao tinh thuylt phue cdc ddnh gid, nhan xet, giam sat ciiaminh
Nam la, quy trinh ngdn sdch
(Ljch biiu idi chinh) qua don
nen nhu hien (tir giua thang din giua thang 12 hang nam) cting Idm gidm trdch nhiem giai trinh ve ngdn sach vi caquan dan cir khdng dii thdi gian dl cd thl chii ddng tham gia cd chdt lugng qui trinh ngdn sdch nhu ludt djnh Theo quy trinh ngdn sdch bj ddn nen qud miic nhu hien nay, cac dia phuang rdt bj ddng viec lap du todn cung nhu phdn bd NSNN Kit qua lad nhieu dja phuang, ngodi cdc ca quan tai chinh vd ke hoach ddu tu (d miic ban cbl hon), su tham gia ciia HDND rdt han ehl Dd vdy, bao cdo dir toan ngdn sach md Sd tdi chinh trinh Bd Tai Chinh khdng thdng qua thudng true HDND tinh vd Ban Kinh tl ngan sach nhu quy dinh ciia phap ludt Quy djnh mdi quan he qua trinh thuc hien ludt ngdn sdch gitfa thudng true HDND va UBND chua cd tinh ehl tai ma chi mang tinh tham khao vd viec thuc hien chiing la hodn toan tiiy
thudc vdo hodn canh ciia tirng dja phuong ma dp dung Nhieu dai bieu HDND khuyen nghj nen gidn quy trinh ngdn sdch them it nhdt -2 thdng, tii'c la bdt ddu sdm ban so vdi hien nay, tdt nhat Id til' thdng nam trudc Dd la thdi gian md cdc dai bieu ddn cii' cd the tap trung bdn vd quyet djnh ve cdc djnh hudng va uu tien phdt trien kinh te-xa hdi tren dja ban Idm ca sd chi dao cdc ca quan ciia IJy ban nhdn ddn lap du todn Y kien tuang tu nhu vdy cung da dugc mdt sd dai bieu Qude hdi de xudt theo hudng tach viec ban va quyet djnh vl NSNN hai budc: budc thao ludn cac djnh hudng vd uu tien chinh sdch vdo ky hgp ddu ndm (thang 4-5); budc 2: thdo ludn vd quyet djnh ve du toan NSNN vdo ky hgp sau (thdng
10-II)
Sau la,phgm vlcua cong idc
kiim todn vd viic sie dung kit qud kiim todn- Viec Kilm toan
nha nudc trd ca quan chuyen mdn ciia Qude hdi la mdt ddu dn ljch sir nin lap phdp nude ta Tuy vdy, dl tdng cudng tac dung ciia cdng cu chuyen mdn htiu hieu ciia ca quan lap phdp, cdn xem xet khdc phue mdt sd bdt cap anh hudng din viec ddnh gid trdch nhiem giai trinh ciia cdc don vj sir dung NSNR Cu thl: a) cdng tdc kilm toan van cdn nang vl kilm todn tinh tuan thii (so vdi cdc quy djnh ciia phdp ludt) chdt lugng ciia cac van ban phap luat
cdn nhieu bat cap chua dugc khac phue kjp thdi; b) kiem toan hieu qua cac boat ddng ngan sach chua dugc trien khai thuc hien; c) Viec mac nhien thira nhan su dung dan ciia cac van ban quy pham phap luat ve tai chinh-ngdn sach tien hanh kiem toan cung can dugc xem xet lai Cu the, Kiem toan Nha nudc can xem xet cho y kiln ve tinh dimg dan va hgp ly (cd thl cd tinh phap ly nhung khdng cdn hgp ly nua) ciia cac van ban quy pham phap luat, nhdt la cac van ban dudi luat lam ca sd dl xem xet tinh hgp chuan, hgp quy cua cac khoan thu, khoan chi ciia cac dan vj sir dung ngan sach Ly chii yeu ciia de xuat la cdn tinh trang khdng thong nhat gitfa cac van ban cd hieu Iuc thap hon (nghj djnh, quylt djnh, thdng tu, vv) vdi cac van ban cd hieu lire cao ban (ludt, bd luat, phap lenh) Cd nhu vay mdi cd thl tang tinh thuyet phue cua cac kit qiia kiem toan Mat khac, cac ca quan ciia Quoc hdi, nhdt la cac Uy ban va cac ban cua HDND cdc dja phuong, nhdt la Ban kinh te-ngdn sach cung can chii dgng dat yeu cdu, chi rd nhtfng uu tien ma viec kilm toan can chu trgng quan tam thuc hien kiem toan Dap img dimg trgng tdm uu tien giam sat cua cac ca quan dan cir dac biet la dieu kien luc lugng va trinh kiem toan Nha nudc cdn kha han che nhu hien va ca tuang lai gdn./
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