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Tai chinh la co quan dau moi qudn ly nha nudc vg cdng san vdi don vi cMu trach nMem chlnh la Cue quan ly Cong san. C) cdp Trung uong, cac bo va co quan ngang bp deu CO bp phan thye Me[r]
(1)THlfC TlgN - KINH NGHIEM Quan ly tai san cong oi niroic ta liien nay: tiiirc trang va giai pliap • ThS NGUYiN V A N T u | Trw&ng Dai hoc The due The thao Bic N'A Tai san cdng (TSC) dupc hieu la nhiing tai san thupc sd hiiu ctia todn ddn Ngudn gdc Mnh thai TSC chti yeu tti ngan sach nha nudc va tdi nguyen qudc gia Su tang ttudng cua nen kinh t l ddi t phdi huy ddng tdi da mpi ngudn lyc, ttong dd, TSC dugc coi la mgt ngudn luc quan frgng va can fliiit,! Do vay, can quan ly va su dung cd Meu qud, trdnh lang pM, ngdn chan tham nhung, bien thti TSC Day ciing dugc coi la ngMa vu vd ttach nhiem khdng cM ddi vdi Chinh phti md ddi vdi tdt cd cdc bd, nganh, i dia phuang, cdc td chtic, dan vi vd nhan dan Bdi vigt trao ddi vg thuc trang quan ly TSC d nuac m ttong thdi gian qua, tten ca sd dd, de xudt mot sd ggi y chinh sdch nhdm hodn tMen cdng tdc I Tai san cong la g?? Hien nay, TSC da dugc dinh ngMa rat nhieu vd khd ddy dti he thdng van ban phap ly ciia Viet Nam nhu Hiln phap, Luat hay Nghi dinh Theo Dieu 53 ciia Hien phdp nuac CHXHCN Viet Nam ndm 2013: "Dat dai, tdi nguyen nudc, tai nguyen khoang san, ngudn lpi d vimg bien, vimg trdi, tai nguyen tMen nMen khac va cac tai san Nha nudc dau tu, quan ly la TSC thupc sd hiiu toan dan Nha nudc dai dien chu sd htiu va thong nhat quan ly" Theo Diiu cua Ludt qudn ly, sie dung tdi sdn nhd nuoc s6 09/2008/QH12: "Tai san nha nudc bao gdm tru sd lam viec va tai san khac gan lien vdi dat; quyln sti dyng dat ddi vdi ddt dimg dl xay dung tni sd lam viec, CO sd boat dpng sy ngMep ciia co quan, td chtic, don vi; may moc, phuong tien van tai, ttang tMgt hi lam viec va cac tai san khac phap luat quy dinh" Theo Dieu cua Ludt thuc hdnh liet kiem chong long phi 2013 dinh nghTa: "Tai san nha nudc la tai san hinh tit ngan sach nha nudc hoac phdp luat quy dinh thupc sd hiiu, quan ly cua Nhd nudc, bao gdm: Tru sd lam viec, quyen sti dung dat va tai san gdn liln vdi ddt; may mdc, phuong tien van tai, ttang thilt bi lam viec; tdi sdn tic nguon vien ttp, tai ttg, ddng gdp cua to chtic, ca nhan ttong nudc vd ngoai nudc cho Nha nudc vd cdc tai san khdc phap luat quy dinh" Nhu vay, theo cac quy dinh tten, viec phan dinh g^ TSC va tai san ciia nha nudc la kha rd rang Theo d, TSC bao gdm ca tai san nha nudc (tai san nha nuoc dau tir va quan ly) va tai nguygn quoc gia Trong php vi bai vilt nay, tac gia cM tap trung de cap din TSC trtu^ khu vuc hanh chinh su ngMep Dd la quyen sti dung & nha va tm sd lam viec va cdc tai san khac dg tri h ^ dpng ctia cac don vi hanh chinh - sy ngMep dd t Viec phdn loai TSC ttong khu vyc hanh chinh - sa ngMep CO thg dya tren nMlu tieu chi khac nhau: Thie nhdt, phan loai tiieo cdng dung ciia tai san: TSC cd thi cMa loai: Quyen sti dung ddt; tru sdlM viec; phuong tien di lai; tdi san khac Thu hat, phan loai theo cdp quan ly: TSC cMa ibim 2 loai Tai san co quan Tnmg uong quan ly; tai s® do dja phuong qudn ly * Thie ba, phan loai theo ddi tupng sti dung tai sa^ TSC chia loai: TSC diing cho hoat dpng cua cf quan hanh chmh nhd nudc; TSC diing cho boat dong ciia don vi su nghiep, TSC dung cho hoat dong cua caiJ to chtic chinh tri - xa hoi - nghi ngMep; TSC ma Nii nudc chua giao cho sti dung (dy trii nha nudc, tai s& thu hdi vi pham ) TSC la tai san vat chat, cua cai ciia ddt nudc, ci% nhan dan, phan anh stic manli kinli tl ciia mpt quic gi^ TSC cung la tiln dl, la ylu td vat chdt dl nha nuoc (2)THU'C T l i N - KINH NGHIEM chuc thye Men cac muc tien kinh te - xa hdi Mac dy TSC cd khdi lugng ldn nhung khdng phai la vd han do viec qudn ly tdt de tao lap, khai thae sti dung tdi san cdng Meu qud la ddi hdi khdch quan qua trinh xdy dyng va phat trien ddt nudc nudc ta Men nay, viec qudn ly TSC da trd van de btic tMgt hon bao gid het ngudn Utiiu ciia ngan sach nha nudc cang bi thu hep, tham icihut ngan sach cang nang ng va no cong da d mtic ngMem ttpng, vugt nguong an toan cho phep Tai sdn cong cac don vi hanh chinh - sir ngMep 7 Tinh din ngdy 31.12 2014, ting gia tri TSC la " 999.692,08 ty ddng Trong do: Tai san la quyen sti dung ';-ddt: 692.372 ty ddng; tai sdn Id nha: 240.642 ty dong; '• tdi sdn la d td: 20.623 ty ddng; tai san khdc cd nguyen ^gia tu 500 trieu ddng ttd len la 45.912 ty ddng ^' Trong nhiing nam qua, tdng gia tri TSC cdng : tang vdi mtic binh qudn khoang 7,5%/nam Trong do, ~ loai tai sdn tang manh nhdt la nha, tru sd lam viec vdi mtic tang ldn lupt ttong nam 2013, 2014 la 13,7% va •"xap xi 16% Sd Heu da phan anh mpt each chinh -^ xac Men trang cac dia phuong ca nudc da d at dua -nhau xdy dyng try sd hanh chinh tdn kem hang nghin ^ ty ddng thdi gian qua -* Phan iheo c ^ quan ly: TSC thupc cac bp, co quan ^ trung uong qudn ly la: 263.440 ty dong; TSC thugc dia " phuong quan ly la 736.251 ty ddng Nhu vay, TSC chu yeu dia phuang quan ly cMgm 73,65% ve gia tn va - 87,56% vg sd lugng; TSC Trung uong quan ly cM :; cMgm 26,35%i ve gia tti va 12,44% ve sd lupng Phan tiieo ddi tugng sti dung la cdc ca quan, td chtic, :• don Vl quan ly: Khdi cac don vi sy ngMep sti dung nMeu TSC nhdt, cMlm 63,82% tong so Men vat va 69,08% :: tdng gia tri; khdi cac co quan nha nudc dting vi tri thti i hai vdi 32,28%i tdng sd Men vat va 26,98%) tdng gia tn; khdi cdc tl chtic dting thti ba vdi 2,78% tong so Men : vat va 3,66%o tdng gia tri; va khdi cac Ban quan ly dy ,- an cMem^ ttpng thdp nhdt: 1,12% ve Men vat va 0,28%) r vg gia tri 3 Tbiic trang quan ly tai san cdng d Viet Nam ; thoi gian qua vi td chuc bp mdy qudn ly TSC: Md hinh quan ly TSC d nudc ta dupc td chtic theo he thing td chtic nha nudc va phdn cap quan ly, cd su fliong nhdt tti cdp trung uong den dia phuong Theo do, , Chinh phti la ca quan quan ly ihdng nhdt vg TSC Bp Tai chinh la co quan dau moi qudn ly nha nudc vg cdng san vdi don vi cMu trach nMem chlnh la Cue quan ly Cong san C) cdp Trung uong, cac bo va co quan ngang bp deu CO bp phan thye Men chtic nang quan ly cdng san nam d cac phdng khdc (Phong nghiep vu, Phong K I hoach tai chinh, Phdng Ke toan tai chinh, Phdng Hanh chinh - Tong hpp ) C) cap dia phuang, UBND cap tinh la co quan qudn ly thdng nhat vg cdng san ttong pham vi dia phuong minh UBND cap tinh giao cho Sd Tai chinh cMu frach nMem vdi bp phan giup viec la Phdng Quan ly cdng san hoac Phong Quan ly gia - Cong san hoac cung co dia phuang la Phong Hanh chinh sy ngMep tryc thupc Sd Tai chinh UBND cap tinh cd the phan cap hoat dpng quan ly TSC cho cac UBND cap dudi d quan huyen, xa phudng Cac ca quan ttong bo mdy td chtic quan ly TSC cd trach nhiem sau day - Chinh phu thong nhat qudn ly nhd nudc ve tai san cdng; Ban hdnh theo tham quyen va td chtic thye Men van ban quy pham p h ^ luat ve qudn ly tdi san cdng; Phan cap dau tu xay dyng, mua sam, thue va stia chua, bao duong, dieu chuyen, thu hdi, ly tai san cdng; Hang nam, bdo cdo Qudc hpi ve tinh hinh quan ly tai san cdng - Bp Tai chinh chiu trach nMem trudc Chinh phti thye Men chtic nang quan ly nha nudc doi vdi tdi san cdng va cd nMem vu sau: Trinh TTCP quy dmh va nguyen tdc mua sam tai san cong; tieu chuan, dinh mtic sti dung tai san cong; Trinh TTCP quyet djnh hoac quyet duih theo thSm quyen viec mua sam, digu chuyen, ly ddi vdi tdi san cong theo quy dinh ciia phap luat; Td chtic thuc Men cdng tac quan ly tai san cdng; Kigm tra, tra, gidi quyet khieu nai, td cao va xti ly vi pham phap luat ve quan ly tai san cdng - Cac bp, ca quan ngang bp co trach nMem sau day: Chu tri phdi hop vdi Bo Tai chinh viec ban banh tieu chuan, dinh mtic, che quan ly tdi san chuyen dimg; Quyet dinh dau tu xay dung, mua sam, thue, stia chua, dieu chuyen, thu hdi, ly tai sdn nha nudc; Kiem tra, tra, giai quygt kMeu nai, to cao va xti ly vi pham phap luat ve qudn ly tdi san cdng thuoc pham VI qudn ly - UBND cap tinb thdng nhat quan ly tin san cdng thupc pham vi quan ly ciia dia phuong UBND cac cap CO nMem vu sau day Quyet dmh dau tu xay dung, mua sam, thue, sira chua, dieu chuyen, thu hdi, tiianh ly tai sdn cdng; Lap va qudn ly hd sa ve tai san cong; Kiem (3)THyC TliN KINH NGHlEM tta, tta, giai quygt kMeu nai, to cdo va xti ly vi pham phap luat v6 quan ly tdi san cdng Ve phdn cdp thdm quyin, trdch nhifm qudn ly TSC: Din da cd 63/63 tinh, flianh phi ttuc thupc Trung uong ban hanh NgM quygt ctia Hpi ddng nhan dan va Quylt dinh ciia UBND cap tinh ve phan cap quan ly tai san nha nudc (TSNN) tiieo quy dinh cua Ludt Qudn ly, sti dung TSNN Theo do, hdu hit cdc dia phuong da phan cdp cho co quan tdi chinh cdc cap va don vi tryc tilp sti dyng tai san, tao sy chti dpng cho cac dan vi cd dieu kign khai thdc ngudn lyc tdi san dugc giao va sti dung cd Meu qud, tiet Idem Khdi cac ca quan trung uong cd sd lupng tdi sdn ldn da ban hdnh Quyet djnh rieng vl phan c ^ quan ly TSNN theo quy dinh ciia Ludt Qudn ly, sti dung TSNN Vi he thdng van ban phdp lupt: Hien nay, van ban phdp ly cao nhdt ttong quan ly TSC Id Ludt qudn ly, su dung tdi sdn nhd nuac (2008) Trong thdi gian qua, Chinh phu, Thti tudng CMnh phti M ban hanh nMgu van ban va cM dao quygt het cac cap, cac nganh, cdc dia phuang ca nudc hoan tMen he ihdng phap luat, tang cudng cdng tac quan ly, sti dung tdi san theo quy dinh cua Luat Cu the, Chinh phu da ban hdnh 16 Nghj dinh, Thu tudng Chinh phti da ban hanh 13 Quylt dinh va cac Bp da ban hanh 54 Thong tu de hudng ddn tM hdnh Luat ciing nhu quy duih cM tiet ve phdn cdp quan ly TSC; dinh mtic sti dung tai san chuygn dung; quy dinh vl cdng khai qudn ly, sti dung TSC; Quy chi phdi hpp ttong viec cung cap tiiong tin va sti dung thdng tin ttong co sd du Heu quic gia vl TSC Dong tiidi, Hpi ddng nhan dan vd UBND cap tinh da ban hanh cac van ban cy ihl hod ndi dung quan ly, sti diing TSC fliupc pham vi quan ly va thdm quyen theo quy djnh Nhu vay, ca ban he tiiong van ban quy pham phap luat vl qudn ly, sti dung TSNN da day dti, dong bp, tao CO sd phap ly dl cdc ca quan nha nudc cung nhu cac td chuc, dan vi, ca nhan chu dgng thuc Men quyen, ngMa vu ttong quan ly, sti dung TSC Gdp phdn nang cao Meu lyc va Meu qua quan ly nha nudc vg TSC; ddn dua viec quan ly, sti dung TSC di vao nl nip, ky cuong, cong khai vd cd Meu qua Vi ban hdnh vd thuc thi chlnh sdch lien quan den qudn ly TSC: - Chinh phu, Thu tudng Chinh phu ffi ban hanh NgM quylt ygu cdu cac Bd, ca quan trung uong, UBND cdc tinh, flianh ph6 true thuOc trung uong ihyc hien tri|i| nit kiem ttong mua sdm TSC, mua sdm tdi sdn ti diing quy dinh - Nam 2014, Bp Tdi chinh da ban hanh Thdng t^ 162/2014/rT-BTC 06.11.2014 hudng dan QW qudn l^-, tinh hao mdn tdi s ^ c6 dinh ttong cac caq| nhd nudc, don vi sy ngMep cdng lap vd cac td chi sti dyng ngan sdch nha nudc - Thti tudng Chinh phu da ban hanh CM t 27/CT-TTg 25.8.2014 vl vi?c tang cudng o qudn ly cdc tru sd, co sd hoat ddng sy n ^ e p - v l viec mua sdm TSC flieo phuong tiitic t ^ t n i ^ Thye Men soat cdt giam cac loai hang hda, dich % khdng cin tMit, loai bd cac ygu id xa hoa, lang phi, M bao tieu chudn, dinh mtic su dung tai san; ddu t^ mua sdm theo 16 ldn vdi gia cd va chat lupng hai^ \m dich vu tdt nhdt; chuyen ngMep hda, cat gidm nhdn^ cdng khai, minh bach va tang cudng kiem tra, giam s i Qua hon nam thye Men da chting minh ddy la rQ§E hudng di diing, phti hpp vdi thdng le Qudc te va ffiei kien cu thi ctia Viet Nam Viec mua sdm tai san tiieo phuong flitic tap tnmg da dat dugc nhung ket qua bu^ ddu hit sue quan ttpng, gitip hinh tiianh he tiling (M van ban quy pham phdp luat, tao co sd phap ly cho vi^ thuc Men tM dilm mua sam tai san, hang hoa tii^ phuong thtic tap trung; tao sy chuyin biln ve nhan thtic, nang cao tinh thdn trach nMem ctia thu trudng e^ CO quan, don vi ttong viec mua sam, quan ly, sii dung tai sdn nha nudc, tiet kiem ngan sach nhd nudc; ( cudng cdng tac quan ly, su dung tai san nha nudc; gop phdn ddi mdi cdng nghe qudn ly, nang cao Meu luc, hiei qud quan ly nhd nudc f Nhirng hgn chi cong tdc qudn ly TSCm nudc ta: ^ - Pham vi dieu chinh cua Ludt Qudn ly, su dyng & sdn nhd nuac 2008 cdn hep, chua bao quat hgt cac lo^ TSC D§n tdi tinh ttang mpt sd loai TSNN dang du^c quan ly theo Luat chuyen nganh, chua dap ting nhu caa qudn ly vdi tu each la mpt loai TSC (nhu: van dl hach toan, khai thdc, su dung, xti ly, ); Mot sd loai TSC chua cd Luat dieu chinh (nhu: tdi san phuc vu boat dpng ctia cdc dy an sti dyng vdn nha nudc, tai san duoc x^ lap quyln sd htiu nha nudc, ) lam ban che Meu qu^ Meu luc ttong qudn ly, sti dung TSC « - Su phdn dinh giua chtic nang quan ly nhd nudc \i dich vu cong ttong qudn ly, su dung TSC chua thye si^; (4)THU'C T I E N - KINH NGHIEM rd rang Cdc bp, nganh, chinh quyen dia phuong vtia ' thye Men nMem vu quan ly, vtia thuc Men cac ngMep vu mang tinh chat dich vu Han che da dupc the , Men rat ro ttong chuong ciia Lugt qudn ly, su dung ldi sdn nhd nuac 2008 - Viec sti dung TSC d mpt sd noi cdn lang pM, khdng dat dupc muc tigu dau tu dat Tinh trang dau tu xay dyng CO sd vat chat cua mdt sd dia phuong vupt qua nhu • cau can tMet, chua phti hpp vdi thye tien, gay lang phi - Viec tM diem dp dung Mnh thtic mua sdm TSC tap tnmg Id mpt chti truang diing dan song cho den ' ciing boc lp khdng it nhiing tdn tai, han chg Dd la: Co " che mua sam tap trung chua co tinh chat bat budc dp " dung; each thtic mua sam tap trung vd quy trinh mua • sam tap trung chua thye sy phu hgp; don vi mua sam • tap trung va can bg lam nMem vu mua sam tap tnmg " chua duoc chuyen ngMep hda, chu ygu la kiem nhiem - Viec cho thug, Hgn doanh Hen ket khdng diing quy ' dmh chua dupc cham dtit hoan toan Ve van de Bo Tai cMnh se phdi Hgp vdi cac co quan co Hen quan xti ly theo tham quygn hoac bao cdo Thti tudng Chinh phii • xem xet, xti ly Dong then nep tuc ngMen cuu, bo sung ' hoan fltien co che, chinh sach ve sap xep lai nha, dat de ' trinh cap cd thdm quyen ban Hanh dam bao phti hgp vdi cac phdp ludt cd Hen quan ciing nhu phu Hgp vdi thye te 3 Mdt s3 gai y chuih sach nham ndng cao Meu i qua quan Iy TSC ff Viet Nam - Tilp tuc hoan tMen he thong phap luat ve qudn ly, sti dung TSC- Stia ddi, bd sung Nghi dinh sd 52/2009/ND-CP 03.6 2009 quy djnh cM tilt va hudng din thi hdnh mot sd digu cua Luat Quan ly, sti dung TS, ttpng tdm la thay doi ca chi qudn ly, sti dung I tai sdn tai cac don vi sy nghiep cdng lap; Stia ddi bd sung Quylt dinh s6 170/2006/QD-TTgngay 18.7.2006 vl viec ban hanh Quy dinh tieu chudn, dinh mtic ttang tMit bi vd phuong tien lam viec cua co quan, can bp, cdng cbuc vien chtic nha nudc; Ban hanh vd hudng din td chtic ttiln khai Nghi duih ctia Chinh phu ve quan ly, khai thdc tai san kit cau tdng giao thdng dudng sdt, - Thuc Men nhdt quan chinh sach tai khda chat che, triet de tilt kiem ttong ddu tu xay dyng, mua sdm TSC, Ra soat, quan ly chat che cac khoan chi, dam bao dimg dy toan dupc duyet Khong mua xe to cong (tru xe chuyen diing theo quy dinh ctia phap luat) Ra sodt cac ndi dung ddu tu, cdt giam cac cM pM, hang muc chua cdn tiiilt, dam bdo tnet dg tiet kiem, dting chi dp quy dinh Ddy manh tiiyc hien khoan xe cdng tai cac co quan, to chtic, don vi, ngMgn cuu, xay dyng md Mnh tap trung xe cdng theo pham vi cap Bp, nganh, tinh, huyen cd tiy sd, dia ban boat dgng tap trung nhdm sti dung tdi da hieu nang va tiet kiem - Chudn bi cac dilu kien can tiiiet ve khung phap ly, bo may to chtic, nhdn lyc de td chtic tiiyc Men vice mua s§m TSC flieo phuong tiitic tap ttung dp dung doi vdi cdc tai san co sd lugng mua sam nMeu, gia tri mua sam ldn, dugc sti dung phd biln d nhieu ca quan, td chtic, don vi - Ddy manh cong tdc sap xep lai, xti ly nha, ddt thupc sd hiiu nhd nudc tten pham vi ca nudc nhdm sti dung, khai thae co Meu qud han quy nha, dat, phuc vu phdt tngn kmh tl - xa hpi, gop phan thye Men quy hoach sti dung ddt, chinh ttang flii Tang cudng cong tac kigm tta viec fliyc Men sap xep lai, xti ly cac co sd nha, dat theo phuang an dugc cap cd thdm quyen phe duyet, xu ly kip thiri tru sd cu cua cac co quan dupc dau tu xay dyng, di din sang dia diem mdi Ddn doc cac dia phuong ban hanh danh muc cdc co sd phai di dcri d nMgm mdi tmdng hoac phai di dcri theo quy hoach xay dung till lam can cti xti ly cac ca sd - Td chtic tiiyc Men Chuang trinh tong tiie ciia Chinh phu vl thuc hanh tiet kiem, chdng lang pM, tao budc dot pha quan ttgng ttong chdng lang pM va thye hanh tilt kiem vl ddt dai, tru ttd lam viec, nhd cdng vu - Tilp tuc thuc Men hien dai Hda cdng tac quan ly cong san va nang cap co sd du Heu qudc gia ve tai san nha nudc, dam bao timg budc co sd dti lieu quoc gia co ddy du thong tin ve TSC Cap nhat them doi vdi nhdm tai san la ket cau tdng giao tiidng dudng bp, ket ndi ca sd du lieu qudc gia ve tai san la cdng trinh cap nudc sach ndng thon vao co sd du Heu qudc gia vg tai san nha nudc, Ddng tiidi, xac dtiih phuong an tich hgp TSC cac bg, nganh khac tiieo ddi de cap nhat vao co sd du Heu quoc gia, nhu dat dai, tdi nguyen tMen nMen khac - Kien toan bg may quan ly TSNN tti Tmng uang din dia phuong Tnrdc mat thuc Men dao tao, nang cao chdt luong cho can bo lam cdng tac qudn ly cong san tai cac bo, CO quan Trung uong va dja phuong theo hudng chuyen nghiep va dp dung cdng nghe quan ly Men daiO TAI LIEU THAM KHAO 1 Luat Quan ly, sii dung iai san nha nuac so 09/2008/QH12 Bao cao cua Chinh phii ve tinh hinh quan ly sir dung tai san nha nucrc 2012,2013.2014 3 Website C\ic quan ly cong san http'//tais ancong.mof.gov