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HUAWTBi-liMAIHLY

GIAI PHAP TANG CUOfNG QUAN LY VON

DAU TU XAY DITNG CO BAN TAI CAC DON VI T R U C T H U Q C s d GIAO DUC VA DAO TAO

TINH QUANG NINH

N G U Y I N VAN SONG - N G U Y I N CAT SANG - NGUYEN XUAN DIEP

TOM TAT:

Trong cdng tac dau ttf va quan ly vd'n dIu ttf xay dffng cd ban (XDCB), Qudng Ninh da chii ddng thtfc hidn d^u ttf cho ed sd ha tang giao due va dao tao (GD&DT) nham dong gdp vao stf nghiep phdt triln kinh t l - xa hdi cffa Tinh. Trong 4 nam vffa qua, todn Tinh da cd hdn 100 dff an dtfdc d^u ttf mdi, vdi ting so vo'n diu ttf la hdn 2 nghin ty dong. Tuy vd'n dau ttf XDCB cho GD&DT dang ngay gia tdng, nhtfng dieu nay lai din den cd chd' quan ly gap khdng it khd khan, thvC thieh.

Bai viit ddnh gid thtfc trang quan ly vd'n dau ttf XDCB tai cac ddn vi trtfc thudc Sd Gido due va Dao tao tinh Quang Ninh, tff dd, tac gia d l xua't mdt so" gidi phdp tang cffdng quan ly hdn nffa ve linh vffc ndy.

Tuf khoa: Quan ly vd'n, vd'n dIu ttf, dau ttf xay difng c<i ban, Qudng Ninh.

I. D$t van d l

Diu ttf XDCB la mdt boat dpng d^u ttf vd ciing quan trpng, tao ra he thd'ng cd s6 ha tang phuc vu cho stf phat trien kinh te - xa hpi, la tiln de cd ban de thtfc hien cdng nghiep hda, hidn dai hda da't ntfdc. Tinh Quang Ninh da chii dpng thtfc hien dIu ttf XDCB cho ed sd ha tang GD&DT do Sd GD&DT Quang Ninh lam chii dau ttf, nham ddng gdp vao stf nghiep phat trien kinh td'- xd hpi eua toan Tinh. Tong sd'dtf dn dau ttf cho GD&DT trong 4 ndm vffa qua id hdn 100 dtf an dtfdc dau ttf mdi, vdi td'ng so'vd'n dau ttf la hdn 2 nghin ty dong.

Khdng nhffng vay, cdng tdc quan ly vd'n dau tff XDCB cua Sd GD&DT tinh Quang Ninh dd dat

dtfdc nhffng kdt qua tich cffc. Sd da cd nhffng nd life trong vide trien khai thtfc hien cd che' chinh sach, cai tid'n quy trinh thu tuc dau ttf, tang ctfdng edng tac thanh tra va kilm tra gdp ph^n quan trpng vao vide sff dung vo'n dau ttf XDCB tai cae ddn vi trtfc thudc Sd GD&DT Quang Ninh dung muc dich, dung luat va cd hieu qua,... Tuy nhidn, ben canh nhffng kd't qua dat dffde, cong tae quan ly vd'n dau ttf XDCB tai ddy van cdn bdc Id nhffng han che', bd't cdp Tinh trang thd't thoat, lang phi vo'n d^u tff XDCB hay tinh trang ehi sai nguyen tac, chi chffa diing dinh mi'fc van cdn xud't hien...

Do vdy, vide nghien effu nhffng giai phdp hoan thien quan ly vd'n dau ttf XDCB ed y nghia mang tinh thtfc tidn hidn nay.

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TAP CHi CUNG THirUNG

II. Thi^c trang quan ly vd'n d^u tvt XDCB tgi cac ddn vi trtfc thupc Sd GD&DT Quang Ninh 1. Phdn tich thtfc trang qudn ly vo'n ddu tU XDCB tai cdc ddn vi trUc thugc Sd GB&BT Qudng Ninh giai dogn 2017 - 2019

Trong giai doan 2015 - 2018 , vd'n ngdn sach nha ntfdc dau ttf eho XDCB tai cac ddn vi trtfc thudc cua Sd GD&DT tinh Quang Ninh da thtfc hien dau ttf cho cae edng trinh, dtf dn thudc cdc ca'p hpe tff mam non de'n eac trtfdng trung hoe phd' thdng nhdm nang cao hdn nffa chd't Itfdng giao due toan dien. Quang Ninh da chu trpng thtfc hien quy hoach hdp ly mang Itfdi trtfdng Idp; sff dung cdc nguon vd'n cua Nha ntfdc, dia phtfdng cung nhtf stf ddng gdp, hd trd eiia phu huynh hoe sinh, doanh nghiep theo tinh than xa hdi hda giao due d l dau ttf xdy dtfng cd sd vdt cha't, thie't bi giao due, xdy dtfng trtfdng dat chua'n qud'c gia dd'i vdi tffng ea'p hpe. (Bang 1)

Nguon vd'n ngdn sdch nha nffdc dau ttf ke't cd'u ha tang GD&DT cho he thd'ng trtfdng hoc eae cd'p vdi quy md ngay cang tdng, td'c dp tang trtfdng vd'n binh quan eho 3 nam 2016, 2017, 2018 la 46,7%. Trong giai doan 2015 -2018, trung binh mdi nam, tinh Quang Ninh da d^u tff xdy mdi, cai lao khoang 30 trtfdng hpe tren dia ban.

Quan ly da'u thau va Itfa chpn nha thau: Khi dtf an dau ttf dtfdc phd duyet, Sd GD&DT Quang Ninh se cdn ctf theo Luat Xay dtfng, Luat Dd'u

thau so' 43/2013/QH13 da dtfdc Qud'c hdi khda XIll thdng qua tai ky hop thff 6, ngdy 26/11/2013 va Nghi dinh so' 63/2014/ND-CP htfdng ddn Ludt Da'u thau ngdy 26/6/2014 cua Chinh phu.

Quan ly cdng tac giai phdng mat bang(GPMB): Tai eac ddn vi trifc thudc Sd GD&DT Quang Ninh, cdc dtf an xay dtfng chu ye'u la trtfdng hpe cdc cd'p nen so' dtf dn phdl GPMB khdngnhieu. Sd'dtf an phai GPMB trong 3 nam gan day giam 9,5%, sd' dtf an cham do GPMB gidm 22,2%. Nhffng dtf an phai GPMB chu ye'u d cac dtf an xdy dtfng md rdng trtfdng hpe, do day la nhffng cdng trinh cd pham vi thu hoi dd't anh htfdng de'n da't ndng nghiep, da't d va dd't cd quan... Trtfdc day, do cdng tac quan ly da't dai chtfa chat che, ddn de'n cd hien ttfdng sai khac giffa dien tieh thtfc vd didn tieh dd't tren gidy chffng nhdn sd hffu nha da't. Nam 2017, dien hinh phai k l den dff an md rdng Trtfdng THPT BaChe.

Quan ly giai ngdn, thanh quye't toan vd'n dau ttf XDCB: Can cff theo giai doan dau ttf, vd'n dIu ttf XDCB tai cae ddn vi trtfc thudc Sd GD&DT Quang Ninh dtfdc phdn thanh vd'n cho giai doan chud'n bi dau ttf va vd'n eho giai doan thtfc hien dau ttf. Vd'n cho giai doan chud'n bi dau ttf bao gid cung chie'm mdt ty trpng nhd, nhtfng khdng thi thie'u VI nd quye't dinh nhieu de'n cong trinh, nhtf:

chd't Itfdng cdng trinh, gia cdng trinh.

Bang 1. Thtfc trqng phan bo vdn dau tu XDCB tqi cac ddn vj triic thupc cue Sd GD&DT tinh Qudng Ninh giai doqn 2015-2018

Ddn vi tinh: Trieu dong

Chi tieu

1. Dy an cap mam non 2, DJ an cap tieu iioc 3. DU an cap THCS 4 Du an cap THPT 5 Cong trinil kilac

COng

Nam 2015 32.472 77.485 88.431 111,472 3.765 313.625

Nam 2016 84 826 97.326 111.414 97.982 7.366 398.914

Nam 2017 136.215 126.953 153.426 137.267 9 081 562.942

Nam 2016 152 426 184.615 175.774 171.527 13.481 697.823

So santi 3 nam ggn day (%) 2017/2016

60,6 30,4 37,7 40,1 23,3 41.1

2018/2016 79,7 89,7 57,8 75,1 83,0 74,9

2018/2017 11,9 45,4 14,6 25,0 48,5 24,0

BQ 50,7 55,2 36,7 46,7 51,6 46,7 Ngudn Ban QLDA, Sd GD&DT Qudng Ninh giai dogn 2015 - 2018

184 So 5-Thang 3/2020

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QUAN TRj-QUANLY

Bang 2. Tinh hinh giai ngan vdn thifc hien cac dii dn ddu tLf XDCB tqi cac ddn vj trUc thuoc cue sd GD&DT Qudng Ninh

De'n vi tinh: Trieu dong

Ctil tieu

I.Giaidoan ctiuan bj dau tu (tam ifng)

2.Giai doan tiiuc iiien dautu

COng

Nam 2015

37.431

276.194

313.625 Nam 2016

47.271

351.643

398.914 Nam 2017

65.328

497.614

562.942 Nam 2018

80.129

617.694

697.823

So santi 3 nam gah day (%) 2017/2016

38,2

41,5

41,1

2018/2016

69,5

75,7

74,9

2018/2017

22,7

24,1

24,0 BQ

43,5

47,1

46,7 Nguon • Ban QLDA. Sd GD&DT Qudng Ninh giai doan 2015 - 2018

Bang 2 cho tha'y, vd'n giai ngan cho giai doan chud'n bi dau ttf thtfdng chi chie'm dtfdi 12% tong vd'n giai ngan eua cac cdng trinh vdi cac ty Id nay la ttfdng dd'i cd' dinh. Vd'n dau ttf trdng giai doan thtfc hidn dau ttf thtfdng chie'm tren 88% tong vd'n dau ttf giai ngdn va ed xu htfdng tang ty trong vd'n trong giai doan dau ttf thtfc hien, giam ty trong vd'n d^u ttf dtfdc giai ngan d giai ddan chuan bi dau ttf. Cu the, td'c do tang trtfdng vd'n cho giai doan chuan hi d^u tff la 43,5% nhtfng eho giai doan thtfc hidn dau tff la 47,1%. Dieu nay the hien edng tae quan ly va sti" dung vd'n dau ttf XDCB tai eac ddn vi trijfe thudc Sd GD&DT

Quang Ninh ngay cang cd hieu qua vd tie't kiem hdn. (Bang 3)

Vd'n dau ttf hdng nam giai ngdn cd ty Id dat mffc cao - thap nhd't la 70,42% vdo nam 2015 va cao nhd't la 81,38% vdo nam 2018. Ty le giai ngdn khdng dat dffde eon sd' tuyet dd'i 100% kd' hoach vd'n giao vi phan ldn cac dff an thtfdng khdng thanh todn hd't vd'n chi GPMB vd ehi khac.

2. Nhiing ton tgi han che

Ben canh nhffng ke't qua da dat dtfdc, cdng tdc quan ly vd'n dau ttf XDCB tai cac ddn vi trtfc thupc Sd GD&DT Quang Ninh vdn con mdt so' han che', cu the la:

Bdng 3. Tinh hinh thanh quyet todn cdc dif dn ddu tu XDCB tqi cdc ddn vj triJc thudc cua Sd GD&DT Qudng Ninh giai doqn 2015 - 2018

Ddn vi tinh: Trieu dong

NOi dung

1. Ke hoach von DT XDCB

2. Quyet toan von

3. Ty le quyet toan von BTXDCB (%)

Nam 2015

445.337

313.625

70,42 Nam 2016

561.044

398.914

71,1 Nam 2017

709.381

562942

79,36 Nam 2018

857.523

697823

So santi 3 nam gan day (%) 2017/2016

26,4

41,1

81,38 1 11,6 2018/2016

52,8

74,9

14,5

2018/2017

20,9

24,0

2,5 BQ

33,4

46,7

9,5

Nguon: Belli QLDA, Sd GD&DT Quang Ninh giai dmn 2015 - 20IS

(4)

TAP CHJ CUNG THIftfNG

-Cdngtacldpkd'hoach trong dau ttf xay dtfng tai cac ddn vi trtfc thupc Sd GD&DT Quang Ninh cdn cham va thtfdng phai dieu ehinh nhieu lan trong mdi nam ngdn sach.

- Viec phdn bd vd'n cdn dan trai, chtfa tap trung. Viec di xud't bo tri vd'n eua cdc ddn vi trtfc thudc Sd GD&DT Quang Ninh cdn chtfa sat vdi thtfc t l va dung quy dinh, viec phdn bo vd'n cdn cham.

- Cdng tac GPMB cdn nhilu vtfdng mdc do ngtfdi dan kie'n nghi ve gia boi thtfdng dd't, cac khoan hd trd on dinh ddi sd'ng, gid boi thtfdng hoa mau..

- Trong khdu giai ngdn, thanh toan vd'n dau ttf tai eae ddn vi trtfc thudc cua Sd GD&DT Quang Ninh con nhieu vtfdng mac, qua trinh giai ngan gap nhieu khd khan, qua trinh thi edng keo dai, lang phi vd'n dau ttf.

- Cdng tae thanh tra, kiem tra, giam sat chtfa thtfdng xuydn lidn tue, so' itfdng dtf an, cdng trinh dtfdc kiem tra, thanh tra, kiem toan so vdi tong so' edng trinh dtfdc dau ttf xay dtfng van cdn dat ty Id thd'p.

III. Giai phap tang cifdng quan ly vo'n d^u tff XDCB tai cac ddn vi trtfc thuoc Sd GD&DT Quang Ninh

Theo nhdm tac gia, d l hodn thien quan ly vd'n dau ttf XDCB tai cdc ddn vi trtfc thudc Sd GD&DT Quang Ninh trong thdi gian tdi, can thtfc hien mot so' giai phdp sau:

Mot la, hodn thien cong tdc lap ke hoach vdn ddu lUXDCB vd ndng cao hieu qud cong tdc phdn bo vdn:

Kd' hoach vd'n dau ttf XDCB tai eae ddn vi trtfc thupc Sd GD&DT Quang Ninh can tdp trung vao eac cdng trinh thtfc stf bffe thie't va cd tdc dpng trtfc tie'p dd'n vide ndng eao cha't Itfdng GD&DT, dong thdi phdi dam bao cdc dtf an dtfdc phd duyet cd t h i hoan thanh dung thdi gian theo quy dinh nham tie't kidm chi phi vd'n dau ttf.

Can cd cd chd'gan ngtfdi quyd't dmh dau ttf vdi ngtfdi quan ly vd'n ngan sdch dau ttf XDCB theo hai htfdng: thff nhd't, ngtfdi ed tham quyen quye't dinh dau ttf phai bid't dtfdc nguon vd'n di thtfc

hidn dau ttf, tff dd ed ke' hoach phan bo vd'n hdp ly; thff hai, ngtfdi quan ly vd'n ngdn sach phdi cd trach nhiem bd' tri ngudn vd'n trong cac dtf an dtfdc quye't dinh dau ttf.

Can thtfc hien cd chd' phdn bo vd'n theo tie'n dp dtf an: Do dae thii euahoat ddng dau ttf XDCB la thdi gian thi edng dai, cd khd'i itfdng dd dang, chukj* dtu ttf khdng trung vdi nam ngdn sdch nen can bd'tri vd'n trung va dai han. Vi vay, viec phdn bo, bd' tri vd'n can thtfc hidn theo tie'n dp dii dn.

Hai Id, hodn thien cong tdc Ufa chon nhd thau:

Sd GD&DT tinh Quang Ninh nen khac phuc tinh trang da'u thau hinh thffe, chd'ng pha gia trong dd'u thau. Cdng tae idp hi sd mdi thau phai ban hanh eae tieu chi chuan mtfc, ro rang. Mdi mdt dtf an dIu ed nhffng tidu chf chd'm thau mdt each eu thi va edng khai. Can phai xff ly kien quye't, thich dang dd'i vdi nhffng trtfdng hdp vi pham Luat Da'u thau vd Nghi dinh htfdng ddn thi hanh Ludt Dd'u thau.

Ra sodt lai cdc nhd thau cd nang Itfc ye'u k^m, tff do cd bien phdp che'tdi thieh hdp. Can phai xff phat thdt nghiem cdc nhd thau cd hinh thffc gian lan trong dd'u thau, nhtf: mtfdn phap nhdn, mtfdn eae ngudn nang Itfe..

Ba Id, thifc Men tdt cdng tdc gidi ngdn, thanh quyi't todn vdn ddu tuXDCB:

- Kha'n trtfdng thtfc hien cdng tae GPMB de ban giao cho ddn vi thi edng, ddy la tien de eho vide thtfc hien dtf an. De giai quyet dtfdc va'n de nay, trdn cd sd chd' dd ehinh saeh nha ntfdc, ehii dau ttf phd'i hdp chat che vdi dia phtfdng - ndi xdy dtfng edng trinh, d l thtfc hidn edng tae GPMB.

- Chu ddng kien toan bd mdy thtfc hidn quy trinh thanh toan vd'n dau ttf tai Ban Quan ly dtf an cdng trinh giao due; Phdng Ke' hoach - Tai ehinh.

- Tao dilu kien ve mat thdi gian va kinh phi boi dtfdng nghiep vu chuyen mdn eho nhffng can bp phu trach cdng tac thanh toan vd'n dau ttf, Ddn dd'c eac ehu dau ttf, cac nha thau lap thu tuc thanh todn vdo quy l. 11, trdnh tinh trang thanh toan khong ding deu giffa cae quy trong nam vd giara khd'i Itfdng thanh toan chuyin giao nam sau.

186 So 5-Thang 3/2020

(5)

qUAN TRj-QUAN i r

Bon Id, tdng cudng cong tdc gidm sdt, kiem tra, thanh tra, chdng thd't thodt - lang phi trong ddu tu XDCB:

- Ndng cao hidu qua cdng tdc giam sdt dau ttf XDCB ndi bp tai cac ddn vi trtfc thupc Sd GD&DT Quang Ninh. Tai mdi bd phdn quan ly vd'n, caned quy trinh, quy ehe'cu the de giam sdt trong cong viec.

- Day manh cdng tac giam sat, kilm tra, thanh tra tff ben ngoai (Thanh tra Tai chinh; Thanh tra Xay dtfng; Thanh tra Nhd ntfdc; Kiem toan...) va dtfa cdng tac nay thtfc stf trd thdnh mdt edng cu ddc Itfc cua Sd trong quan ly dau ttf XDCB.

- Dinh ky kilm tra, gidm sat eac ehii t h i quan ly vd'n dau ttf XDCB tai cdc ddn vi trtfc thupc Sd GD&DT va cdng khai eae ddnh gia nham co stf phdn loai va cd thai dp ro rang vdi chd't Itfdng hoat ddng trong ITnh vtfc dau ttf XDCB.

Ndm Id, ndng cao nang life Ban qudn ly du dn trong cdng tdc qudn ly vo'n ddu tuXDCB:

Ban Quan ly dtf an cdng trlnh giao due can phai vffa giff vai trd dieu phd'i, vffa giam sat d l lam sao cd stf kd't nd'i nhip nhdng giffa tff vd'n, nhd thau thi cdng va cdc sd ban nganh lidn quan d l kip tid'n dd edng viec md chung ta ddt ra.

Tid'p do, can tang cffdng trao doi thdng tin giffa cdc ben. Vide trao doi thdng tin va cung cd'p thdng tin, sd' lieu tin cay cho ttf vd'n cd anh hffdng rd't ldn dd'i vdi hidu qua boat dong va san pha'm

dau ra eua dich vu tff vd'n. Cac chuyen gia ttf va'n du ra't gidi ciing khdng thi cung cd'p dich vu mdt cdch td't nhd't, ne'u nhtf hp khdng cd du kha nang tid'p can vdi cdc thdng tin can thid't. Cdc thdng tm, dff lieu nay thffdng do cdc cd quan nha ntfdc nam giff.

IV. Kd't luan

Vdi vai trd quan trong trong vide phat trien kinh te' - xa hoi, hoat dpng dau ttf da va dang dtfdc Dang va Nhd ntfdc quan tdm. Cung vdi stf phat tnen eua ca ntfdc ndi chung vd tinh Quang Ninh ndi rieng, nhffng nam qua, nganh GD&DT tinh Quang Ninh da dat dtfdc nhffng thanh tffu dang k l . Cde dff an dau ttf XDCB tai eae ddn vi trffc thudc Sd GD&DT Quang Ninh da dffpc thtfc hidn nham trang bi cdsd vdt cha't kidn cd'va hien dai, tao mdi trtfdng eho hoat ddng day va hpc dat kd't qua va hieu qua td'i tfu. Tuy nhien, cdng tac quan ly vd'n dIu ttf XDCB tai ddy vdn cdn tin tai nhffng ban che'. Qua day, tae gia dd dl xud't cdc giai phdp nham hodn thien cdng tdc quan ly vd'n tai ddn vi, gom: Hoan thidn edng tdc Idp kd'hoach vd'n d^u ttf XDCB; Hoan thien cdng tac Itfa chpn nha thau; Thtfc hien td't cdng tac giai ngan, thanh quye't todn; Tang ctfdng cdng tdc gidm sdt, kilm tra, thanh tra, chd'ng thd't thoat - lang phi trong dau ttf XDCB; Giai phap nang eao ndng Itfe Ban Quan ly dtf an trong cdng tdc quan ly vd'n dau ttf XDCB vd eac giai phap khac •

TAI LllfU THAM KHAO:

/. Chinh phu (2015) Nghi dinh sd 59/2015/ND-CP ngdy 18/6/2015 cua vi qudn ly dU dn ddu tU xdy dUng cdng trlnh.

2. Qud'c hdi (2014), Ludi Dau tUcdng so 49/2014/QHI3 ngdy 18/6/2014.

3. Sd Gido due vd Ddo tgo linh Qudng Ninh (2016. 2017.2018, 2019), Bdo cdo Quyet todn vd'n ddu tuXDCB ndm 2015. 2016. 2017. 2018

4. Uy ban nhdn ddn tinh Qudng Ninh (2015). Quye't dinh sd 17S8/QD-UBND ngdy 01/9/2015 ve viic phe duyet quy hoach chung xdy dung tinh Quang Ninh den ndm 2020. ldm nhin den ndm 2030.

5. UBND Qudng Ninh (2018), Dmh hudng ca cdu kinh te giai dogn 2020 vd 2025.

(6)

TAP CHi CONG THI/tfNG

Ngay nhdn bai: 9/2/2020

Ngay phan bidn danh gia va sufa chiJa: 19/2/2020 Ngay cha'p nhan dang bai: 29/2/2020

Thong tin tdc gid:

1. GS.TS. N G U Y I N VAN SONG Hpc vidn Ndng nghidp Vi^t Nam 2. Cu- nhdn NGUYEN CAT SANG Sd Giao diic va Dao t^i tinh Quang Ninh 3. ThS. NGUYEN XUAN DIEP

Dai hpc Kinh td' va Quan tri kinh doanh, Dai hpc Thai Nguydn

SOLUTIONS TO IMPROVE THE EFFECTIVENESS OF MANAGING CAPITAL CONSTRUCTION INVESTMENT AT UNITS UNDER QUANG NINH PROVINCE'S DEPARTMENT

OF EDUCATION AND TRAINING

• Professor, PhD NGUYEN VAN SONG Vietnam National University of Agriculture

NGUYEN CAT SANG

Department of Education a n d Training - Quang Ninh Province

• Master. NGUYEN XUAN DIEP School of Economics a n d Business Administration,

Thai Nguyen University

ABTRACT:

Quang Ninh province has actively allocated capital construction investment to the province's Department of Education and Training in order to finance provincial education and training infrastructure projects, contributing to die province's socio-economic development. In the past 4 years, the capital investment for more than 100 newly projects totalled up over 2 trillion VND. The increase in the capital construction for educadon and training sector has required more effectively management mechanism.

This paper presents the situation of managmg the capital construction investment at units under Quang Ninh province's Department of Education and Trainmg, thereby proposing solutions to improve the effectiveness of managing the capital construction investment in the education and ffaining field.

Keywords: Capital management, investment capital, capital construction investment, Quang Ninh province.

So 5 - T h a n g 3/2020

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- QUAN LY /^ TAM QUAN TRONG CUA QUAN TRI TAI NANG TRONG VIEC TAO RA TANG TRlJdNG VA THANH CONG CUA DOANH NGHIEP NHQ THI HONG TOM TAT: Trffdc day, nhieu nha quan ly ke toan

D I XUAT GIAI PHAP Trdn ed sd phdn tich thtfc ttang, tdc gia dd xud't mdt sd' giai phdp nham ndng eao hidu qua quan 1^ tdi ehinh tai NXBGDVN, nhtf sau: M^l Id, hodn thien cdng tdc

Thu' hai, giai phap cai thidn cae ngu6n lu'c phuc vu cong tac quan ly riifng Ve ngudn vdn: - Can da dang hda ngudn lai ehinh dau tff cho cdng tde quan Iy rffng: Ngoai ngudn tai chinh

Di Xhdc hidn tdt cdng tdc ndy, cac cdp chinh quydn edn nhdn thUc tdm quan trpng cCia BHYT hd gia dinh trong 10 trinh tidn tdi BHYT todn ddn, Xd dd se chi d^io quydt lidt; ed cdc bidn

—> mdt iQpng dang ke cac lang phi tdn tai trong quy trinh xay dUng va nhieu trong sd chung khdng duoc biet den hoac an di, Ngay nay, trong triet ly san xuat mdi, lang phi trong xay dung

Ciing vdi qua trinh ldng cudng phan cip quan ly kinh te - xa hpi cua Thanh phd, cdc ngudn vdn ddu tu phat trien, dac biel la vdn ddu tu XDCB thupe ngdn sach nhd nude do qu§n Ha Ddng

Cdng tac quan tri tai chinh trong cac doanb nghiep thffdng bi xem nhe, viec Iffa chon ngudn vo'n dap ffng nhu eau hoat ddng kinh doanh dffdc hinh thanh mdt each tff phat, khdng dffa