lK\aiim -mng08/201li
Q U A N LY VA G I A M SAT CAC Q U Y T A I C H I N H N H A Nl/GfC
NGOAI NGAN SACH d VIET NAM
ThS. NCUYEN MINH TAN
MdcduddednbiJmgddnggdpti'dicUechoviiephdttiiaikinhte-xdhgidAnUdc,nbung trong ba cdnh ngdn sddi Idid Ididn hiin nay, Wit Nam cdn hodn thiin at chi qudn ly doi v&
^ quy tdi ehlnh nbd nude ngodi ngdn sddi nhd nudc Viic qudn ly thu, chi dS vdi cdc quy ndi trin ding can duge nghiin cdu, sDra doi bo sung vdo quy dinb eua ludt Ngdn sdch nbd nUdc nbdm ddm bdo tinb ang khai, minh bgch trong hogt ddng dia logi hinh quy quan traig ndy.
SUcdn t h i l t cua mdt loai hinh quy
Sy phit trien ciia cic quy tai chinh nha nudc (TCNN) ngoai NSNN la mgt vaii de rat dang quan tam trong qua trinh phit trien kinh te - xa hgi (KT- XH) cua moi quoc gia. Van de nay cang dgc bipt quan tigng ddi vdi nhiing quoc gia dang phit trien nhu Vipt Nam. O nhieu nudc tren the gidi, da timg cd giai dogn tdn tgi kha nhieu quy TCNN ngoai NSNN cd quy md tuong duong, thgm chi Idn hon quy md quy NSNN. Nhung trong nhiing nam gan day, cic nudc da tang cirdng quan ly de thu hpp quy md cnia cac quy nay tren co sd hoan thipn Lugt NSNN nhim tript de tuan thu nguyen tac day dii va tgan dien trong quin ly NSNN.
Ve mgt khai niem, cd nhieu dinb nghia khac nhau, nhung da sg cic nha khoa hgc deu cho rang quy TCNN la quy tien te m i Nha nudc la chti sd hiru, to chiic huy dgng va sti dyng theo myc dich cua Nha nudc. Trong hp thdng cac quy TCNN tiii NSNN la tjuy tien tp tgp trung Ion nhat, chiu sy chi phdi chat che ciia co quan quyen lyc nha nudc (Qudc hgi). Tuy nhien, ben cgnh quy NSNN cdn xuat hien cic quy TCNN khac ma ngudi ta ggi la cic quy TCNN nggai NSNN. Myc dich tiianh lgp cic quy TCNN ngoai NSNN la n h i m cung cap ngudn lyc tai chinh cho viec xir ly nhiing bien dgng bat tiiuong trong qui trinh phat trien va de ho trg them cho quy NSNN trgng nhiing linh vyc m i quy NSNN khdng dii tiig du.
So voi quy NSNN thi cac quy TCNN nggii NSNN CO dgc trung co ban, nhim giai quyet nhiing bi&i dgng bat thudng, khdng d y bag tiudc dugc trgng
qua trinh phit trien KT-XH, khdng cd tiong d y toan NSNN nhung Nha nudc phai cd trich nhipm xir ly.
Cg che huy dgng v i sir dyng von ciia cic quy TCNN ngoai NSNN tucmg doi linh hggt. Tinh chat linh hggt dd bat ngudn tir myc tieu sir dyng. Dac trung nay tgg ra banh lang rgng trgng vipc sir dyng ngudn lyc tai chinh de xir ly tinh budng. Vipc sii d t ^ g cac quy TCNN ngoai NSNN thudng cd myc tieu, dia chi cy the^ theg sy dieu khien ciia Nha nudc ddi vdi timg logi quy.
Sy ra ddi va tdn tgi ciia timg logi quy ngoai NSNN tuy thugc vag sy kipn KT-XH va cic tinh hugng nhat dinh. Khi cic sy kipn va tinh hugng khdng cdn hogc da dugc giai quyet diit diem hggc sy kipn dugc trd lai trgng thai binh thudng thi cimg la liic timg logi quy TCNN ngoai NSNN se khdng cdn ly do de tdn tgi.
Thdc trang qudn lyd Viet Nam
CJ Vipt Nam, trgng nhirng nam qua, cac quy TCNN nggai NSNN ra ddi va phat trien khi ram rg. Hggt dgng ctia cac quy nay cd lihieu die thii rieng, thyc hipn cac chiic nang va nhipm vy ciia Nha nudc. Tren thyc te, cac quy TCNN ngoai NSNN ra ddi va phat trie'n da cd nhieu ddng gdp quan trgng vao thanh cdng trong phat trien KT-XH, da huy dgng them ngudn lyc tai chinh trong nen kinh te, hd trg NSNN giai quyet nhieu nhipm vy khd khan, phit sinh dgt xuat, tang cudng khi nang dau tu phat tri&i hp thong ket cau ha t'ang KT-XH.
Hipn nay, cac quy TCNN nggai NSNN dugc thanh lap theg quy dinh cua nhieu hinh thiic van ban quy phgm phap lugt, cd quy dugc hinh thanh theg quy
^1 IK
h QUAN Lf QUY TAI CHiNH NHA Nifdc NGOAl NGAN SACH
dinh ciia Luat (nhu: Lugt Bao hiem xa hgi, Lugt Dy trii qudc gia, Luat Phdng chdng tic hgi thuoc Ii, Lugt Quin ly ng cdng, Lugt Gii, Luat Vien thdng, Lugt Giao thong dudng bg, Lugt Khoa hgc va cdng nghp, Lugt Bao vp mdi trudng, Luat Bao vp tre em, Lugt Ngudi khuyet tgt...). Theo dd, da cd hang loat quy cd CO sd phap ly de ra ddi (nhu: Quy Bio hiem xa hgi, Quy Dy trir qudc gia, Quy Phdng chdng tic hgi ciia thudc la, Quy Vien thdng cdng ich, Quy Bao tri dudng bg, Quy Sip xep vi phit trien doanh nghipp, Quy Tich liiy tia ng, Quy Binh on gii, Quy Bao trg tie em, Quy D'au tu phit trie'n ciia dia phuang...).
Theo thdng ke chua day dii, hipn nay cd gan 40 quy TCNN dugc phep thanh lgp theo quy dinh ciia Lugt, Phap Ipnh, g'an 20 quy thanh lap theo cac van bin dudi lugt. Tuy nhien, theo giim sat budc dau ciia IJy ban Tii chinh - Ngan sich ciia Quoc hgi chg thay cd tren 70 quy TCNN ngoai NSNN da dugc thanh lgp d Trung uong va dia phuong vdi quy md, tinh chat va phgm vi hogt dgng kha da dgng. Trong dd, cd nhieu quy dugc NSNN cap von thanh lgp ban dau, ggi la "vdn moi" hogc dugc cap bo sung vdn dieu lp trong nam hogc dugc cap mgt phan vdn trong q u i trinh boat dgng. Xet ve quy md, chi cd mgt so quy TCNN d Trung uong la cd ngudn thu, nhipm vy chi Idn (chiem tren 95% tong so chi ctia cic quy TCNN ngoai NSNN), cdn lgi chii yeu li cic quy cd quy md nhd, phgm vi hogt dgng hep trgng mgt sd linh vyc hogc mgt dia phuang. Cd quy chju sy quin ly ciia cic nganh hoac chinh quyen dia phuong, nhung dugc tach khdi ngan sich va cd tinh dgc lgp nhat dinh vdi chiic ning chii yeu la dim bio kinh phi de thyc luen cac bien p h i p theo nhirng myc tieu rieng. Cd quy cd nguon goc chii yeii hogc mgt phan tir NSNN v i mgt phan bang cac ngudn vdn huy dgng khac.
Viec hinh thinh cic quy TCNN ngoai NSNN cd the coi la mgt giai phap dieu hanh nen tai chinh quoc gia cd tinh linh hogt hon, dong thdi la bien phap quan tigng ho trg cho quy NSNN. Tuy nhien, van de quan trgng la viec hinh thanh cac quy TCNN ngoai NSNN phii dya tren co sd cac quy dinh ctia Nha nudc, phii hgp vdi long dan, dugc sy img hg ciia dgi da sg nhan dan va phai phii hgp vdi tanh hinh phat trien KT-XH ciia dat nudc trgng timg thdi ky.
Tic dgng ti'eh cyc ctia mgt so quy TCNN ngoai NSNN da huy dgng ddng gdp ciia cac DN, cac td chuc kinh te va ngudi lag dgng, huy dgng dugc sy tai trg ciia cic to chiic quoc te (nhu quy b i o ve mdi trudng, quy phat trie'n khoa hgc cdng nghe---), qua dd dgng vien them ngugn lyc tai chinh nham thyc hien mgt sd myc tiey ciia cgng dong hoac ciia nganh.
linh vuc, thyc bien cac chinh sich an sinh xa hgi.
Ben cgnh nhiing tac dgng tich cyc tbi cung cdn nhiing hgn che va ton tgi trong quin ly \'a giam sit cic cpjy TCNN ngoai NSNN. Cy the nhu sau:
- Viec binh thanh q u i nhieu quy cd nguy co dan den phan tan, quan ly long leo, tieu cue, tham nhiing.
Tien giic dg quin ly va giim sit ciia N h i nudc, nhat la hogt dgng quan ly vi md nen kinh te, can thiet phai kiem soat qua trinh hinh thanh, phan phdi va sti dimg cac quy; phan logi cac quy de xay d i ^ g nhting CO che quan ly chung, bd' sung nbirng quy dinh mang tinh phap ly dya tren mgt sd ngujen tic eg b i n nham quan ly thong nhat hen tai chinh qudc gia.
Neu nguon thu cua cic quy khdng dua thing vio NSNN de cap phat cho cac nhiem vy chi, thi crung phai dugc phan anh day dii va quin ly theo dting Luat NSNN, dong thdi cd sy phdi hgp tdt de khdng bi dgng vgn do chua cd nhu cau sir dyng trong khi NSNN lu6n can ngudn de thyc hipn cac nhipm vy chi ctia NSNN. Mat khac, khi cac quy tai chinh cd co che ty huy dgng nguon thu rieng nen kbd Idem soit;
neu dua nguon thu vao quy nay thi se khdng dua vao quy khac; do dd dan den hgn che k h i nang huy dgng tgp trung ngudn lyc cua Nha nudc, dgc bipt la cho cac rihipm vu ddi hdi quy md Idn hoac c'an phai xtr ly cap bach.
- Su khic bipt ca b i n giiia quy TCNN ngoai NSNN va quy NSNN li co che chi t r i cua ngan sich tbi phai chiu sy kiem soit nghiem nggt ctia he thong Kho bgc Nha nudc theg quy dinh cua phap lugt, cdn ddi vdi cic quy tai chinh tH Kho bgc Nha nudc hoan toan khdng kiem soat, cac quy "tu kiein soat" chi tieu;
trudng hgp cac quy md tai khgin tgi Khg bgc thi Kho bgc ciing chi kiem soit ve mgt hgp phip, hgp le; vi vay, neu khdng kiein soat, giam sat chat che ciia co quan quin ly thi se de dan den k h i ning vi phgm che dp chi tieu, sti dimg kinh phi sai myc dich... gay ra nhirng anh hudng tieu cyc deh n'en KT-XH va an ninh tai chinh cjuoc gia.
- Mgt sg quy chua dugc phan dinh ro rang vipc thu chi, chua phii hgp vdi quy dinh ciia Lugt NSNN.
Trong mgt sd trudng hgp, ngudn thu phii dugc tgp trung vao NSNN (nhu Quy Bio tri dudng bg cd ngudn thu tir phi sir dyng dudng bg, Quy Mdi trudng dugc bd sung tir phi mdi trudng, Quy Phat trien khoa hgc cdng nghp chi cho mgt sg nhipm vy thugc sy nghipp khoa hgc cdng nghp...). Tinh trgng thu va sir dyng mgt so logi phi thugc NSNN hoac chi cho nhipm vu tiiuong xujen ciia NSNN nhung lgi de ngoii NSNN la chua phii hgp vdi Lugt NSNN hipn hanh.
- Vipc phit trie'n nhanh cic quy, neii khdng kiem
3h
soat chit che dugc se d i n den tinh trgng lgm thu, vugt q u i kha ning oia DN v i dan ai. Tren thyc te da cd nhirng dja phuang (nhat la cap xa) huy dgng nhieu khoan ddng gdp cua dan cu, nhung sir dyng chya cdng khai, chya minh bgch, hieu q u i thap, dan den cac tic dgng xau ve KT-XH d dia phuang. Mgt sg quy hogt dgng kem hipu qui, khdng thyc hipn dugc nhiem vy de ra, chua huy dgng dugc su tham gia ddng gdp tir cac nguon lyc ngoai NSNN trong xa hgi.
- Chua cd mgt khung che tai de quan ly thong nhat cic quy. Cd quy ra ddi va hogt dgng theg quyet dinh cua Thii tudng Chinh phu hoac ciia mgt bg, nginh, dia phuang rieng biet; mgt sd quy ra ddi dya tren co sd Lugt, Phap Ienh; chua cd van bin phap ly thdng nhat cd tinh quy dinh chung de dieu chinh cic hogt dgng oia quy, quy djnh cac nguyen tic thanh lgp va sir dyng he thdng cac quy. Do ban chat hogt dgng ciia cic quy khdng n i m trgng he thong NSNN nen khdng b; dieu chinh tryc tiep bdi Lugt NSNN;
cic quy nay ciang khdng phai la cac to chiic cung cap cic khoin tii chinh thuong mai nhu cic ngan hing, nen cung khdng chiu sy dieu chirih tryc tiep cua Luat Cac to chiic tin dimg. Mgt sd quy la td chtic tii chinh hggt dgng "ludng tinh", nam giiia NSNN va to chiic tai chinh thucmg mgi; nen gay khd khan trong cdng tie kiem tra, giim sit hoat dgng ctia cac co quan nha nudc ddi vdi cac quy tai chinh.
Mdt sd d l xudt, kiln nghj
Trong bdi canh hipn nay, vipc hoan thipn eg che quan ly tii chinh ddi vdi cac quy TCNN nggai NSNN li hoan tgan can thiet. De dam bao tinh thong nhat trong vipc quan ly thu, chi doi vdi cac quy TCNN ngoai NSNN c'an nghien ciiu sira ddi bo sung quy dinh ciia Lugt NSNN (nam 2002) ti-ong do lam rd khai nipm quy TCNN ngoai NSNN - dd la quy do co quan nha nudc cd tham quyen thanh lap hoac cho ph^p thanh lgp, cd nguon thu rieng (trong do cd mgt phan hay toan bg dugc hinh thanh tir khgan thu oia Nha nudc) va cd nhipm vy chi rieng (trong dd cd mgt phan hay toan bg dugc ggi la khoin chi ctia Nha nudc), bao d i m khdng trimg vdi nhigm vy thu, chi ciia NSNN.
EJong thdi, can sua doi bo sung quy djnh oia Luat NSNN ve che dg bao cao cdng khai, minh bgch ddi vdi hogt dgng ciia cac quy TCNN ngoai NSNN; quy djnh trich nhipm v i quyen hgn ciia cac nganh, cac cap trgng vipc thanh lgp, sir dyng quy va big cag tinh hinh thu, chi ciia timg logi quy. Chinh phii can bag cag ket qua hogt dgng ciia cic quy TCNN ngoai NSNN cimg vdi bao cio ve NSNN bang nam trinh Quoc hgi.
Can ting tinh dgc lgp cua mgt sg c{uy de tien tdi
TAl CHfNH -Thdng08/2013^
cd kha nang tu can ddi, hgn che tai trg tii NSNN. Giii die cac quy khdng co kha ning tai chinh dgc lap, hogt dgng kem hipu qua, lang phi ngudn lyc. Sap nhgp cic quy mang tinh chat dau tu sinh ldi de trd thinh cac dinh che tai chinh manh ctia Chinh phu vi ctia UBND cic tinh, thanh phd.
Tang cudng su giam sit oia co quan dan cir (Qudc hgi v i HDND) doi vdi hogt dgng cua cac quy tii chinh. Day la van de rat quan trgng, vi nguon lyc tai chinh hinh thanh cac quy, cd mgt phan quan tigng dugc huy dgng tir dan, mgt phan trich tii NSNN. Suy cho cimg, cho dii co che huy dgng cd khic nhau, sgng deu la ngudn luc tai chinh ciia dan ddng gdp. Do dd, vipc sti dyng nguon lyc dd phii dat dudi sy giam sat ciia nhan dan va co quan dgi dipn cho dan la dieu tat yeu. Hon niia, cd dgt dudi sy giim sat ciia nhan dan, ciia co quan dan cii thi hogt dgng cua cac quy tai chinh mdi chdng dugc hipn tugng that thoat, lang
Theo gidm sdt bddc ddu cua Oy ban Tdi chfnh - Ngdn sdch cua Qudc hdi cho thdy cd trin 70 qujr TCNN ngodi NSNN dd ddoc thdnh Idp d Trung dong vd dia phdong vdi quy md, tfnh chdt vd pham vi hoat ddng khd da dang. Trong dd, cd nhilu quy ddcfc NSNN cdp vdn thdnh Idp ban dau, goi la "vdn mdi" hodc dddc cdp bd sung vdn dilu I I trong ndm hodc dddc cdp mdt phdn vdn trong qud trinh hoat ddng.
phi, tham nhting, tir do lam cho boat dgng oia cac quy tai cbinh trd nen hipu qui hon.
Ban hanh Luat Quan ly cic quy tai chinh de bio dam tinh thong nhat va dong bg ciia hp thong phap lugt, trong do chti y dieu chinb mgt sg van de co ban nhu: Ve dieu kien hinh thinh quy: O trung ucmg:
Tuy theo quy md, tinh chat, muc dich, yeu cau ciia quy tai chinh quoc gia de xic dinh cap cd tham quyen quyet dinh thinh lap (Thu tudng Chinh phii hogc Chinh phu). Neu la quy chuyen dimg ciia cic bg thi Thu tudng Chinb phii quyet dinh thanh lap tren co sd de nghi cua bg quin ly nganh, Enh vyc sau khi da thdng nhat vdi Bd Tai chinh. O dia phugng dg Chii tich UBND cap tinh quyet dinh thanh lap quy theo phe chuan ciia HDND (phii cd y kien ctia Sd Tai chinh); chinh quyen cap huyen, xa khdng dugc thanh lgp quy sai quy dinh. Neii la quy cd tinh chat dau tu thi phai dugc sy dong y bang van ban ciia Bg Tii chinh, Bg Ke hgach va Dau tu.
Ddi vdi viec thanh lap cac cjuy xa hgi, tir thipn dg cac tg chtic, ci nhan ty thanh lgp d dia phucmg
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'IE
r QUAN LYQUt TAI CHiNH HHA Nl/OC NGOAl NGAN SACH
sii dyng quy mgt each tiet kipm theo diing myc dich thanh lap quy, tranh chiem dung, sai myc tieu, tham d, lang phi quy;
Thir tu, xay dyng va kipn toin che dg tgo lgp, sir dyng, phuang thiic quan ly quy phii hgp cho timg thdi ky. Thyc bipn cdng khai h o i cic ngudn h'lnh thinh quy, cic thinh vien gdp vdn co dieu kien giam sit hogt dgng cua quy.
Thu nam, i p dyng cic phygng thiic quin ly khic nhau tuy theg timg loai quy. Nhin chung, cic quy tai chinh ngoai NSNN deu do nhieu ca quan tham gia, vi vay viec xae dinh chtic ning, nhipm vy ciia timg thanh vien trong vipc quin ly quy phii ro rang, cy the, vira tranh chdng cheo, vira trinh so hd gay that thoat tien quy;
Thie sdu, cac quy tii chinh ngoii NSNN phii dugc quan ly tgi Kho bgc N h i nudc va giri vao tai khoi.-. tgi Kho bgc N h i nudc, thuc hien chi tra ti-yc tiep chg cac don vi giao dich nhim giim sat viec sti dyng luan chuyen von;
Thir bdy, cac quy phii duu sy quin ly Nha nudc ve tii chinh ciia co quan tai chinh cap tren tryc tiep.
Td chyc cdng tie ke toin, theo dgi, cap phat va quin ly quy phii tuan thii theo cic quy dinh hifn hanh ciia N h i nudc va Lugt Ke toan, kiem tgin. Hang nam b i o cig quyet tgan quy de cic cap cd tham quyen phe duyet;
Thir tdm, tang cudng giim sat, thanh tra va kiem tra hogt dgng ciia cic quy. Tinh hinb quan ly, hinh thanh va sti dyng von ciia cac quy phai dugc bao cio cdng khai trong cac ky hgp Hgi ddng nhan dan va Qudc bgi. Qudc hgi va Hgi dong nhan dan can tang cudng giim sat vipc sii dung quy v i nhiing myc tieu can dgt dugc ciia cac quy.
Nhu vgy, cimg vdi vipc p h i t trien cac quy tai chinh ngoai NSNN can dam bao tinh chii dgng, sing tgo, xa hgi h g i cic hggt dgng cua Nhi nudc, Vipc nghien ciiu hoan thipn co die quan ly cac quy n i y li het stic quan trgng, d i m b i o niem tin cho nhan dan, cho nhting ngudi gdp quy v i thyc hipn cd hipu q u i myc tieu ciia Xha nudc. "Or
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phii thyc hipn tiieo diing cjuy dinh cua phap lugt v i dugc kiem ti-a, giam sit de lap tiidi chan chinh nhirng sai sdt, tranh cac tiirdng hgp lgi dyng de huy dgng, quyen gdp kinh phi sai quy dinh.
Ve nguyen tdc thu. chi cua quy: Cic quy phii bag d i m ngu>en tic cdng khai, thu, chi tiieg quy djnh oia p h i p lugt; chi theo diing myc tieu va dy toin dugc duyet; phai dugc sy kiein soat chi ciia hgi dong quan ly, va cd sy kiem tra, giam sit cua ca quan tai chinh.
Thuc hipn cdng khai muc dich huy dgng, ket qua huy ddng va chi tiet ngi dung thu, cbi ciia quy ciing nhu hipu qua sti dyng quy.
Ve ca chi'van hdnh ciia quy: Ngoai huy dgng bat bugc, huy dgng ty nguypn, cac quy dugc tham gia huy dgng tren thi trudng von, thi trudng chting khoin. Cac khoan von tam thdi nhan rdi ciia quy dugc sii dyng dau tu de sinh ldi. Cac quy phai cd dy phdng nii rg, phii cd dinh die de dam bag khi nang an toan quy. Bio d i m tinh dgc lgp tuong doi ciia cic quy, b i o toin v i phit trien vdn, nang cao tinh chu ddng ctia cac quy, timg budc tgo dieu kien cho cac quy tai chinh thyc hien nhiem vy kinh doanh theo co die thi trudng nhu la nhiing DN dgc thii.
Cac quy tai chinh phii cd chien lugc dau tu, bio tgan va phat trien von, tai dau tu mgt cich cd hipu qui; theg ddi tg chiic, danh gia hipu qua dau tu vao timg vimg, timg linh vyc, timg nginh nghe. Can tuan thu nguyen tac trong hogt dgng ciia cic quy tai chinh nhu: Giam chi phi quan ly, bg may quin ly nen ggn nhe hon, nhung chat lugng hggt dgng van phai dugc dam bao va thgm chi cdn tang len.
Bio dam tiem lyc tai chinh cua cic quy. Ngudn lyc tai chinh ctia timg quy can d i p iing dygc j«u cau dau tu vgn trung va dai han, dau tu cho co sd ha t'ang kinh te va giai quyet cic van de xa hgi. Cic quy tai chinh thugc linh vuc xa hgi phii nham den ddi tugng khach hang thugc dien chinh sich xa hgi, cung cap ngudn vgn trung va dai hgn vdi lai suat uu dai, dugc Nha nudc hd trg trgng q u i trinh boat
ddng kinh doanh. V
