KTNN da khang dinh dupc vai trd va vi tri la cdng cti quan ly, kiem tra, giam sat quan trpng khdng the thie'u cua Nha nUdc trong quan ly, sQ dung ngan sach, tien, tai san cua Nha nU[r]
(1)J NGHIEN cdu-TRAO Ddl
Luat Kiem toan Nha nirdc (KTNN) diTdc Quoc hpi khoa 11 ky hpp thur thong qua
14/6/2005 va co hieu liTc thi hanh tir 1/1/2006 Day la luat mdi doi vdi Viet Nam, ciing vdi cac bp luat va luat khac, Luat KTNN ddi la cong cu phap luat de tang CU'dng kiem tra kiem soat cac nguon iQc tai chinh nha nQdc, tien va tai san cdng, gop phan minh bach hoa nen tai chinh va gop phan chong that thoat, lang phi va chong tham nhQng, tieu ciTc
chinh dir toan NSNN, phiTdng an bo tri ngan sach cho diX an, cong trinh quan trpng quoc gia Qud'c hpi quye't dinh va quye't toan NSNN; tham gia vdi Uy ban Tai chinh Ngan sach cua Qud'c hpi boat dpng giam sat viec thiTc hien Luat, Nghi quyet ciia Qud'c hpi, Phap lenh, Nghi quye't cua Uy ban thudng vu Quoc hpi ve tai chinh - ngan sach, giam sat viec thiCc hien NSNN va chinh sach tai chinh; kie'n nghi thiTc hien cac bien phap khac phiac yeu kem hoat dpng cua ddn
Vai iro liiem loiin niia iiililc
7 I ' I ^ • I '
vili quan If lai cliinli cony hien
TH.S PHAM GIA THACH - KTNN
Cung vdi cac luat khac, Luat KTNN ddi la tat yeu khach quan va theo xu hu'dng doi mdi, hpi nhap kinh te qud'c te, giup Viet Nam co nen tai chinh cdng khai minh bach
KTNN la cd quan chuyen mdn ve Unh viTc kiem tra tai chinh nha nu'dc Qud'c hpi lap, boat dpng dpc lap va chi tuan theo phap luat; KTNN cd chQc nang kiem toan bao cao tai chinh, kiem toan tuan thu, kiem toan boat dpng dd'i vdi cd quan, td chu'c quan ly, suf dting ngan sach, tien va tai san nha nQdc
KTNN tham gia \d'\ Uy ban Tai chinh Ngan sach ctia Qud'c hpi va cac cd quan khac ctia Qud'c hpi, Chinh phu viec xem xet, tham tra bao cao ve dQ toan NSNN, phu'dng an phan bo ngan sach irung Qdng, phQdng an dieu
1 THUONG M«JS6 9/2009
vi KTNN phat hien va kien nghi; kien nghi Qud'c hpi, Uy ban thu'dng vu Qud'c hpi, Chinh phii, Thij tu'dng Chinh phii va cac cd quan khac cua Nha nQdc siifa ddi, bd sung cac cd che, chinh sach va phap luat cho phu hdp Bao cao kiem toan nam va bao cao ke't qua thiTc hien ke't luan, kie'n nghi kiem toan cua KTNN sau trinh Qud'c hpi dQdc cdng bd cdng khai theo quy dinh ctia phap luat Vdi chii'c nang, nhiem vii ciia minh, boat dpng ciia KTNN ddng vai trd quan trpng viec nang cao chat lu'dng hoat dpng kiem toan, quan ly nen tai chinh cdng
Hoat dpng ctia KTNN gdp phan thie't lap trat tiT ky cQdng boat dpng thu chi NSNN, gdp phan nang cao hieu qua hoat dpng ciia bp may nha nQdc va tiet kiem chi ngan sach Day la mdt nhQng miic tieu cd ban ciia boat dpng quan ly Vi vay KTNN
can xay diTng cd ca'u td chu'c va bo' tri nhan sir phu hdp de nang cao chat lirdng boat dpng, cung cap kip thdi thdng tin cho cac cd quan chufc nang cua Dang va Nha nQdc quan ly va dieu hanh NSNN
KTNN thi/c hien chu'c nang quan trpng kiem tra viec chap hanh luat va cac che dp chinh sach qua trinh quan ly va cac che dp chinh sach qua trinh va chap hanh thu - chi NSNN KTNN dQa cac y kien danh gia, nhan xet giup cac ddn vi SU" diing tien va tai san cdng dung muc dich, nang cao trach nhiem va hieu qua sOf dting kinh phi tCr NSNN, tiet kiem cac ngudn lire tai chinh, tQ dd gdp phan nang cao hieu qua, hieu liTc hoat dpng cua cac cd quan Nha nirdc, thdng qua hoat dpng kiem toan phan nao giam thieu cac diem chu'a phu hdp cho cac ddn vi du'dc kiem toan, ngan ngQa nhu'ng sai pham da, dang va se xay Dong thdi boat ddng ciia KTNN dang gdp phan vao cdng tac da'u tranh chd'ng lang phi, tham nhung, ngan chan cac hanh vi tieu ciTc, gdp phan lam sach bp may Nha nQdc, gdp phan sach tien va tai san nha nu'dc tai cac ddn vi cd suf dung NSNN Day la mpt nhu'ng muc tieu quan trpng ciia nganh KTNN nhu'ng nam qua va cac nam tiep theo
(2)NGHllN cdo TRAO Ddl kiem toan bao cao tai chinh va
kiem toan tuan thu, KTNN da gdp phan lam giam cac khoan chi tieu khdng diing che dp, vu'dt dinh mufc quy dinh ddi vdi cac cd quan siif dting tien va tai san cdng, lang thu cho NSNN ddng thdi kie'n nghi vdi cac ddn vi du'dc kiem toan khac phuc nhQng tdn tai cdng tac quan ly va suf dtjng NSNN, nang cao cha't lu'dng va hieu li/c boat dpng ciia cac cd quan Nha nu'dc
KTNN ddng gdp vao viec day nhanh tie'n tnnh cdng khai minh bach ITnh vt/c tai chinh Thdng qua boat dpng kiem toan da nang cao nang iQc can bp, ky nang quan ly tai chinh cdng KTNN cung tham gia y kie'n vdi cac cd quan soan thao van ban quy pham phap luat ctia Nha nirdc viec xay di/ng va hoan thien chinh sach, che' dp, va cac van ban quan ly cd lien quan
NhU'vay, KTNN da gdp phan thuc day qua trinh cai each tai
chinh cdng; ddi mdi cd che phan cap quan ly tai chinh va ngan sach, bao dam tinh thd'ng nha't ctia he thdng tai chinh qudc gia va vai trd chi dao cua ngan sach Trung u'dng; ddng thdi phat huy tinh chu ddng, sang tao va trach nhiem ciia dia phu'dng va cac nganh viec dieu hanh tai chinh va ngan sach, bao dam quyen quye't djnh ngan sach dia phirdng cua Hpi ddng nhan dan cac cap, tao dieu kien cho chinh quyen dia phiTdng chu dpng xQ ly cac cdng viec d dia phu'dng; quyen quye't dinh ctia cac Bd ban, nganh ve phan bd ngan sach cho cac ddn vi trirc thupc, quyen chii ddng cua cac ddn vi sQ' dung ngan sach pham vi dir toan du'dc duyet phu hdp vdi che dp, chinh sach; tap trung vao kiem soat dau ra, chat lu'dng chi tieu theo muc ticu cua cd quan nha nu'dc Qua nhieu nam kicm toan, KTNN da phat hicn tang thu vao NSNN hang chtic nghin ty ddng; giam chi cho
NSNN cung nhU phat hien lang phi, tham nhung hang chiic nghin ty ddng la rat quan trpng, nhu'ng chu'a hdn la muc dich cao nhat; ma hdn the nQa, vdi y nghia quan trpng la KTNN da thirc hien vi tri chQc nang he thdng kicm tra, kicm soat va giam sat cua cd quan quyen lire Nha nUdc, gdp phan xac lap trat tt/, ky CU'dng, ngan chan hanh vi vi pham phap luat quan ly kinh te cd hieu qua
KTNN da khang dinh dupc vai trd va vi tri la cdng cti quan ly, kiem tra, giam sat quan trpng khdng the thie'u cua Nha nUdc quan ly, sQ dung ngan sach, tien, tai san cua Nha nUdc, gdp phan tiet kicm, chdng tham nhung, that thoat, lang phi, phat hien va ngan chan hanh vi vi pham phap luat, nang cao hieu qua sQ dting ngan sach, tien va lai san Nha nUdc, bao dam tinh minh bach va cong khai quan ly kinh te, quan ly nen tai chinh cdng •
LAM Gi DE
(Tiep theo trang 7) cung cap cho cac he thd'ng cQa hang ban le can ludn dam bao dQng tieu chuan da quy dmh san Ngupc lai, cac nha phan phdi cung can cogang giQ gia ca d'n dmh, ke ca nhQng lue thj trudng cd nhQng bien dpng bat thudng Oieu tao sU de dang cho ca hai ben tinh toan ehien lupc san xua't kinh doanh cua minh va lam tang them niem tin qua trinh hpp tac giQa mpt ben la cung Qng hang hda va ben tieu thu hang hda
ThQ sau, cac DN npi dja phai tang
cudng lien ket vdi nham tao dieu kien thuan Ipi kinh doanh
Phan phdi hien dai thdng qua he
thd'ng sieu thi ddi hdi mdt he thd'ng hau can chuyen nghiep Trong dd, d cac sieu thj eua Viet Nam, ed tdi 40% hang hda cac sieu thj Viet hien ehu yeu la "chd ngudi ta mang de'n ban eho dai ly hoae ehd ngudi ta dua vao quay cho minh ban", nen khdng the eanh tranh dupe ve gia vdi sieu thj ngoai Vi the, eac DN ban le Viet Nam can lien ke't vdi de lap eac trung tam cung Qng Day la budc di quan trpng viec chiem ITnh thj phan VQa qua, mpt trung tam vdi quy mo Idn da dupc lap va di vao hoat dpng: dd la Cty Dau tu va Phat then he thd'ng phan phdi Viet Nam (VDA) - dupe lap tren cd sd hpp tae cua dai gia ban le Viet la: TCty ThUPng mai Ha Ndi (Hapro), TCty Thuong mai Sai
Gdn (Satra), Lien hiep HTX thuong mai va djch vu sai gdn (Saigon Co.op) va Cty CO phan tap doan Phu Thai
ThQ bay, viee bai trf, bay ban, gid
md eua va ddng cua cung phai phu hop vdi thdi gian bieu ctia ngudi dan Viet Nam
Tdm lai, de eanh tranh, cae sieu thj ban le npi dja phai cd sU thay doi toan dien, dd dae biet quan trpng la quy md, hinh thQc hoat dpng phai phu hpp vdi dac diem kinh te, van hoa, tap quan cua ngudi dan Viet Nam Vdi ldi the "san nha", am hieu thj trudng hdn, cd mdi quan he mat thie't vdi ngUdi san xuat nude, eae sieu thj ban le ndi dja cd cP sd de gianh thang lpi cupc canh tranh dupe cho la "khdng can sue" - ldi the ma cac sieu th| ngoai khdng ed •