TAI CHfNH QUOC TE ( So 01 (114) - 2013 )
Co- cau chi NSNN - Kinh nghiem ciia Trung Quoc va Viet Nam,
bai hoc cho CHDCND Lao
T r u n g Quoc
Quy md chi NSNN gidm mgnh Id 31% GDP ndm 1978 xudng khoang 12% GDP trong thgp ky 90 vd ca cdu chi da cd budc chuyen dich co ban trong giai dogn 1978-1995: Ddu lu vao cac dy an san xuat giam, chi cho xdy dyng kinh lc tir 60%
cdn 26,6% tdng chi NSNN, chi cho ddu tu CO bdn tir 40,3%
giam cdn 11,6%; chi y Ii:, gido dye, phlic Igi tu 11,6% tfing len 23,2% NSNN; chi qudc phdng giam tu 14,96% xudng 9,33%
NSNN. Nhd nudc da chti dpng nil ra khdi sdn xudt kinh doanh thudn tu^ dd tgp trung cho chirc ndng didu chinh vd dinh hudng d lam vT md, theo sd lipu chinh thuc dfiu lu Nhd nudc gidm tir 16% nam 1978 xudng cdn chua ddy 3 % GDP nfim 1995. Muc dpng vien vdo NSNN thdi ky ndy gidm tir 3 1 % GDP xudng 11,8% GDP; cfit gidm thud da chuyen khodng 1/5 thu nhap tu Chinh phti sang khu vyc cdng ty vd cdc ngudn nay dfi dugc su dyng hifu qud, tdi ddu lu md rdng kinh doanh (Do khdng ddnh thue thu nhgp dli vdi khu vyc lu nhan). Hifn nay, khi GDP/ddu ngudi theo PPP ndm 2004 da dgt 5.530 USD thi quy md dpng vien van rdt thdp (ndm 2005 Id 16% GDP); ndi cdch khac Trung Quoc van chu trucmg duy tri muc dpng vidn tdi thidu dc kieh thich tang trudng, tdi da hda tfing trudng vd day la ly do thyc gidi thich tgi sao 12
nam qua GDP vSn tdng trudng 10%/ndm. Quy md chi NSNN nlid, CO cdu hgp ly kit hgp vdi chinh sdch dpng vidn thap da tgo ra dpng lyc mgnh m5, ben vimg hiem thay Ircn ihl gidi thuc day kinh tl lang trudng nhanh, dn djnh vd lau ddi. Vc tricn vgng phdt Iriln, nhilu cdng trinh nghidn ciiu quic t l tam cd khdng djnh Trung Qudc cd tilm ndng duy tri toe dg tfing trudng cao trong 20 ndm ldi.
V l phdn cap NSNN, Trung Quoc chu truang can phdi tap trung, nhung khdng the qua tgp trung; song ttong dilu chinh, ty trgng ciia NSTW lien tyc gifim vd duy tri d mirc thdp. Ndu nfim 1979 ly trpng giira NSTW vd NSDP Id 50,8% va 49,2% thi din nfim 1993 ty If ndy !d 22%
vd 78%. Xu hudng nay tuy igo dicu kipn cho NS dia phuong, nhung sinh ra tinh ttgng bat lgi la NSTW thilu nguon lyc tdi chinh nen vifc dgt myc ticu In djnb kinh tc vT md vd cdn bfing giiia cdc khu vyc ngdy cang khd khdn hon. NSTW eo hpp Chinh phii khdng the Igp ra cdc chuang trinh tam cd ho ttg cfic vung kdm phat tridn, hp thong chuydn giao tdi chinb ttung uong vd dia phuang il cd vai ttd can ddi lgi chdnh Ipch, dieu till nguon lyc NS tii tinh giau sang tinh nghdo ndn Trung Q u i c trd tiianh mOt trong ba nudc bi mdt can doi giira cdc vimg Idn nhdt thl gidi.
Quy md NSNN Tnmg Quoc khodng 12% GDP tix)ng thgp ky
NCS.Suvankham 90 la rdt Ihdp (chi so ciia My tten 30% GDP, cdn Anh, Phdp, Diic deu trdn 40%, mirc binh qudn Clia OECD tii^p ky 80 Id 42,04%
vd tren 40% cuii tii§p ky 80, cdc nudc dang phat trien la 24,18%);
niu linh cd vay ng thi chi sd ndy ciia My gfin 40%, cua Diic, Phap ddu vugt ttdn 50%, Nh§t vd An Dg ddu dgt 30%. Hifn nay (ndm 2005) quy mo chi NSNN OECD van d miic gdn 50% GDP, mite trung blnh ctia cdc nudc dang phdt trien Id 32%, ciia Trung Quic cung chi 16% GDP.
Cdn Cii vdo so lifu chinh thiic ttdn the gidi chi cd 2 nudc cd cd hai chi sd: ty ttgng thu NSNN vd ty trgng NSTW deu thap la Trung Qudc va Nam Tu trudc dfiy. Trung Qudc nfim vao tinh the tai chinh doanh nghipp, ddn cu thi gifiu cd cdn tfii chinh nhd nudc thi ngheo tuong ddi.
Nguyen nhfin Id ttong cdi each Trung Qudc thyc hien phuong chdm "ndi quyln, nhugng lgi".
Vift Nam
Trurdc hit, d l i mdi co cdu chi NSNN da gdp phfin day nhanh toe d0 phdt tridn kinh td.
Cd thd ndi, thanh cdng co ban ttong chinh sach chi NSNN giai dogn tir 1991 din nay Id co cau tgi chi NSNN mdt each tich cyc dc thyc hien nhipm vy phdt trien kinh te - xd hgi cua dat nudc.
- Tdng quy md va ty ttpng chi dau m phdt tridn ttong NSNN d l tgp trung ddu tir ha tang kinh te - xa hgi, dam bao
<M> Tap chi nghi§n cuTu Tai chinh k^ todn
( So 01 (114)-2013 ^
TAI CHINH QUOC TE ngudn lyc thyc hifn nhiing dy
dn quan ttpng ciia qudc gia, dac bift Id nhirng dy dn tiiuc ddy chuydn dich co cdu kinh tl, tiiyc hidn xda ddi giam ngheo;
- Da cd sy thay d l i rdt co bdn phuang thuc ho trg phdt tridn sdn xual - kinh doanh tti NSNN, bd hi va su dyng cd hifu qua vdn, kinh phi NSNN. Chu trpng hon vifc xa hpi hda cdc ngudn lyc ddu tu, da huy dpng ngay edng nhidu cdc nguln von ciia cdc thanh phdn kinh tc de gidi quydt tit hon yeu cdu ehi dau lu phat tricn vd cdc sy nghipp gido dye, dao tgo, van hda, y tc vd xa hpi, dam bdo im tidn chi ddu tu cho chidn luge phat ttien ngudn nhan lyc, cho nghien cthi khoa hoc, phal ttidn cdng nghp, phdt trien gido dye, van hda, xa hgi... Nha nudc tdng ddu tu dd gidi quyet cdc van de biic xiic cua xfi hdi, nhu vide Idm, han che tai ngn giao thdng, tdngn xdhgi...
- Thyc bien cdi cdch che dp tien luong, tidn thudng dd tao dfng lyc, tir dd nang cao chdt lugng vd hieu qud boat ddng dich vy cdng; Budc dau xdc dinh phgm vi chi cua NSNN ttong tiing linh vyc, ddng tbdi dd cd mgt sd ehinh sach che dg cu the hda chu truang xa hgi hda nham huy ddng them ngudn lyc dd phat tridn cac ITnh vyc gido due dao tgo, y td, van hda, xa hdi. Thyc bidn chinh sfich bgi chi hgp ly de tfing ngudn lyc cd ttong va ngoai nudc cho dau tu phdt tridn, thuc hipn day dti cac cam ket trd ng den han, giir miic du ng Chmh phu vd du ng Qudc gia d muc hgp ly, khdng dnh hudng din kinh t l vT md, khdng dnh hudng din tinh ldnh manh cua ndn tai chinh qudc gia.
Vdi dinh hudng tren, ciing vdi nhiing tiln bp quan ttgng dgt dugc trong dgng vien NSNN, chi NSNN tu nam 1996 din nay lien tyc tdng vdi toe df kha cao (binh quan 15%/nam), ty trgng chi NSNN so vdi GDP cd xu hudng tdng va la cdng cy quan ttgng de Nha nudc tdc dpng vdo ndn kinh te.
Hai Id, chi NSNN vd doi mdi CO cdu chi NSNN da gdp phan phdt trien kll cau co sd ha tang vd mdt s i ITnh vyc quan ttgng khdc.
- Ve phdt trien ca sa hg tdng: day la mpt nhipm vy quan ttgng dugc quan tam ddu tu, ty ttpng chi ddu tu phal ttidn trong tdng chi NSNN tidp tyc xu hudng tdng Idn, binh quan thdi ky 1996-2000 la 26,2%, binh quan giai dogn 2001-2005 dgt 27,1%, ridng nam 2005 chidm 28,8% ting chi NSNN. Tdc dp tang chi ddu tu phat ttidn binh qudn 19%/nam, cao hon tdc dp tdng ciia long chi NSNN vd chi thudng xuydn. Tdng chi ddu tu phdt tridn giai dogn 1996-2000 chiem khoang 6,4% so vdi GDP; giai dogn 2001-2005 khodng 7,36% so GDP, nam 2001 la 7,4%; nam 2002 Id 8,2%, nam 2003 Id 8,1%, nfim 2004 la 7,9%, nam 2005 Id 8,9%. Nhd sy ddu tu tang Ien cua NSNN, nhieu edng trinh kinh tl quan trpng da dugc hodn thdnh, hg tang ca sd kinh td vd ha tdng xa hgi cd budc cdi thifn quan trpng.
- Chi xay dyng co bdn cd xu hudng tfing Idn hi 78,6% so tdng ehi dau tu phdt ttidn nfim 1991 len 90% nfim 1995 va dgt ty Ip 91,4% nam 2000 vd dgt ty If 90,2% nam 2005. Co cdu ddu ttr xdy dyng co bfin cd sy thay ddi
theo hudng: giam ty Id bao cfip cua NSNN cho doanh nghipp, tdng cudng dau tu xdy dung co sd hg tang, xdy dyng cac cdng ttinh phuc lgi, phyc vy ddi sdng nhdn ddn. Ty I? chi NSNN cho DNNN gidm dan tten 30% giai dogn 1996-2000, ddn nay chi chiem dudi 10% idng chi XDCB; nguon vdn ddu tu xdy d\mg CO ban trong giai doan nay dugc tgp trung uu lien cho cdc ITnh vyc: giao thdng 25%, ndng nghipp ndng thdn chiem 15%, giao dye 8%, y le 4%...
- Song song vdi vipc tang chi xay dyng co sd hg tdng, NSNN cdn tap trung chi cho cac chuang trinh kinh le - xd hpi Idn nhu: cho vay gidi quydt vifc Idm, xda ddi gidm ngheo, phdt ttidn hg tdng kinh te viing cd khd khan, chuong trinh 135, phu xanh ddt ttdng dli niii ttpc...
- Ben canh ngudn vdn NSNN vd vin vay ng, vidn trg cua cdc nudc, cdc Id chuc qudc td, Nhd nudc thyc hidn chinh sdch huy dgng ddng gdp cua cdc td chiic kinh td vd ciia ddn cu cho vide ddu tu xdy dung co sd ha tdng cac cdng trinh ttgng yen tai cdc dia phucmg, huypn, xa:
dudng hdn thdn, lidn xa, trudng hgc, ttam xd... Nhd cd chinh sdch ndy md nhieu dia phuong da cai thidn ddng kd hg tdng co sd vd cung cdp cdc dich vu cdng, ddng thdi phdt tridn san xudt tgi dia phuong. Tinh den nay ed 850% sd xa cd didn. Giao thdng ndng thdn cd budc phat trien mdi, cd nude 98% s i xd cd dudng d td. Mgng ludi trudng hpc, ttgm xd, nha tre, chg... d ndng tiidn dugc md r0ng: 99,8%
sd xd cd ttudng cdp tidu hgc, 76,6% xa cd tiirdng phd thdng CO sd, 7% xfi ed trudng phd
Tap chi nghign cuTu Tai chinh k^ toan ^ ^
TAI CHI'NH QU6C TE ( S^01 (114)-2013^
thdng tiring hgc, 98% xa cd trgm y te xa, 78% sd xa cd trudng mau gido, 36% s i xd cd nhd irc, 38% so xa cd trgm truyln thanh, 54% s i xa cd chg, 65% so hf ndng thdn dugc diing nudc sgch.
Ba Id, vc chi ttd ng vd vifn trg: chilm khoang 12%-14%
tdng chi NSNN vd 3,I%-3,6%
so vdi GDP. Nhin chung, cdng ldc qudn Iy ng cua Nhd nudc cd tien bg, chii dgng ddm phdn dk gidn, hodn ng ho§c dgt dugc phuang thuc trd ng cd Igi nhdt (tra bfing hdng, tdi ddu tu cho nin kinh tc); Du ng ciia Nhd nudc d muc tuong dli hgp ly, chua cd bii:u hipn tdc d$ng xau den sy dn dinh kinh te vi md, nghia vy ttd ng ngodi nudc hdng ndm dudi 20% GDP.
Bin Id, chi ngdn sdch Nha nudc ddm bdo qudn ly nha nudc va xd hgi ngdy cang tot ban. Chi phat trien cdc sy nghifp kinh t l - xa bOi, qudc phdng, an ninh, qufin ly hanh chinb chilm khodng 57,2% ting chi NSNN vd tuong duong 14,5% GDP.
Cac nhifm vy quan ttgng ed tdc dg tang chi khfi cao, nhu chi gido dye - dao tao 2001 tfing 24,3%, ndm 2005 tfing 12,8%;
Chi khoa hgc, cdng nghf vd mdi trudng tang 31,1% va 11,7%;
y t l tfing 21,4% vd 7,6%. Dong thdi, vdi tdng ngudn Ngan sdch, da hui^ dgng ngudn lyc ttong xd hgi dd bd sung phdt triin cdc nganh gido dye - dao tgo, y t l , vfin hda, nghf thugt... Co chl quan ly tai chinh theo hudng tdng cudng ty chii tdi chinh vd nang cao ttdch nhifm ciia don vi sii dyng N^dn sdch dugc thi didm da cd ket qua budc ddu, tgo CO sd cho vipc ddi mdi co chl quan ly tdi chinh cdng ttong nhihig nfim sau tiieo hudng md
rgng dli tijgng thyc hifn khodn chi, khofin bien chl hdnh chlnh, dp dyng co chl qufin I^ tdi chinh mdi tdng quyln vd trdch nhipm dli vdi cdc don v) sy nghifp.
Bdi hgc kinh nghifm cho b l trf CO cdu cht NSNN ciia CHDCND Ldo
Sau khi nghidn ciiu kinh nghifm ciia Vift Nam, cd thl nit ra mOt s i bdi hgc kinh nghifm cd thl v$n dyng vao dilu kifn thyc tiln ciia CHDCND Ldo dugc nhu sau:
Thii nhdt, phai cd mgt hf thong cdc quy dinh dong b$ v l quan Iy chi ngdn sdch nhfi nudc.
Cdc quy dinh ndy phdi dugc the chl hda bfing lu^t phdp, chl df qudn Iy chi tidu ngdn sdch do chinh quyen trung uong thong nhdt quy dinh chung vd khung, ch'-.h quyen cdc dia phuong dugc phdp ban hdnh m$t so che d^ ttong phgm vi do trung uong quy dinh. Trong qudn ly chi NSNN, cdn phdn dinh rd nguln thu, nhifm vy chi ciia tiing cap va giao quyen dgc lgp tuong doi cho hg ttong qud tiinh thyc tiiu nhifm vy dugc giao. Chinh quyen trung uong chi can can thipp khi cdn thilt ho^c ddng vai ttd dilu hda, dieu tilt d l dam bdo sy cdng bfing va phfit triin can dli giiia cdc vdng ldnh till ttong quoc gia.
Thii- hai, dy toan NSNN can dugc chudn bi ky vd trong mgt tbdi gian ddi (thudng Id 12 tiiang). Dy tofin NSNN phai dugc l§p tii CO sd va qua nhilu vdng thao lu|hi cdng khai, dfin chii giiia cdc BO, ngfinh, dia phuong ciing nhu tgi CJulc hgi.
Du todn chi NSNN phdi dugc lgp vd phe duyf t chi tilt din myc chi theo nhu cdu chi tidu cua cdc donvi.
Trong Igp vd phe duyft dy tofin, can gfin vifc chi tieu ciia lirng ndm vdi k l hogch chi tidu ciia cdc ndm tiep theo dd ddm bdo tinh lien hodn vd k l thiia c6 hifu qud cdc khodn chi cua cdc ndm trudc, ddng thdi can tgp trung thdo lu^n ky ve sy cdn thilt, cung nhu hifu qufi cdc khodn chi mdi phfit sinh ho$c khdng thiet yeu de cd sy cfit giam cho phii hgp. Cdc khodn chi dfi dugc quy djnh ttong lugt ho$c dd dugc cam kit lir ttudc cdn dugc ddm bao thyc thi trong ihyc tc.
T h v ba, ttong chap hdnh chi NSNN, cfin dam bao mgt eo che kiim tta, kiim sodt ch$t che txca CO sd phdn dinh ro trdch nhipm, quyen hgn cua timg Id chiic, cd nhdn tham gia vdo cdng tac qudn ly chi, d$c bift Id u^ch nhifm cua ngudi chudn chi vdi ngudi cfip phat, thanh todn. Thyc hipn nguyen tfic mgi khodn chi phdi dugc tiianh toan, chi tra cho ngudi ttvc tiip dugc tiiy hudng thdng qua tdi khodn ciia hp md tgi ngfin hdng.
Thii' tu, coi ttgng va danh gid diing mure vai ttd ciia edng tdc phan tich. dy bao kinh te phyc vy cho vipc hogch dinh cdc chich sdch kinh t l vT md vd chinh sdch chi ngan sach nhd nudc. Quan tam ddu tu thich ddng cho cdc Iinh vyc cdng nghf thdng tin, dam bdo cung cap kip thdi, chinh xac cac so Upu cho vifc quan ly, dieu hanh ngan sach nhd nudc, tao dilu kifn ndng cao chdt tugng cdng tdc quan ly va tilt kifm cdc chi phi chung ctia todn xfi hgi.
Tfti lifu tham khdo:
Bdo cdo thucmg nien cda Bp Tdi chinh Trung Quoc. Ldo 2011 -2012
