Kiem toan hogt dong djch vu cong va vai tro cue Kiem toan ntia nadc
N G t J Y E N Q U A N H A I
ai viet niu lin thUc trang cua dich vu cong d Viet Nam trong nhUng ndm qua; sU ra ddi, phdt trien cua Kiem todn nhd nUdc vd vai tro cua cO quan nny trong kiim todn hog.t dgng dich vu cong, cung cdp thong tin giup cdc cd quan qudn ly nhd ni/dc hoach dinh chinh sdeh, khac phuc nhUng yeu kem trong qudn ly hogt dgng dich vu cdng.
Tfl k h o a : dich vu cdng, tdi chinh cong, tdi sdn cdng, Kiem todn nhd nUdc, vai trd cua Kiem todn nhd nUdc.
1. T o n g q u a n v l d i c h v u c o n g 1.1. Khdi niem vedich vu cong Khai niem dich vu cdng dfldc stt dung rdng rai d Chdu Au tfl s a u the^ chid'n thfl h a i va nd g i n vdi vai trd q u a n Iy cua n h a nfldc trong viec cung flng dich vu cdng cho xa hdi. Dd'n d i u t h e ky XX b i t d i u xua't hien n h i l u nghien cflu sau va rdng ve viec n h a nfldc cung flng dich vu cdng va k h a i niem dich vu cdng t h a y ddi t u y thudc vdo d i l u kien, boi canh cua mdi quo'c gia, song nd ludn g i n vdi nhd nfldc trong vide cung flng dich vu.
O Viet Nam, k h a i niem dich vu cdng dfldc hieu hep hdn so vdi qud'e te va nhd'n m a n h de'n vide khdng bao gdm cac chflc n a n g cdng quyln, nhfl: lap p h a p , h a n h phap, tfl phap, an ninh, qud'e phdng..., md t a p t r u n g nhieu hdn vao chflc n a n g phuc vu xa hpi cua Nha nfldc, qua dd nhd'n m a n h vai trd chu the cua n h a nfldc trong viec cung cd'p cac dich vu cho cpng dong, song Nha nfldc khdng ddc quyen cung cd'p cac dich vu ma t r a i lai, Nha nude cd t h e xa hdi hda mdt sd dich vu tao dieu kien cho k h u vflc phi n h a nfldc thflc hien, nhfl: y te', giao due... Tai Nghi q u y l t Dai hdi D a n g l l n thfl X (2006) cung da ehi r a yeu cau c i n nghien cflu ed che, chinh sach n h a m tao ed che day du d l eae to chflc cung flng dich vu cdng thflc hien cd che tfl chu, tfl chiu trach
n h i e m ve thflc h i e n n h i e m vu, to' chflc bd m a y va t a i chinh. D e n Dai hdi D a n g l l n thfl XI (2011) d i n h hfldng c i n p h a i diy m a n h xa hdi h d a cdc loai dich vu cdng phu hdp vdi cd che k i n h t e t h i trfldng dinh hfldng xa hpi chu n g h i a . Dai hdi D a n g l l n thfl XII (2016) xdc d i n h p h a i bao dam rninh bach v l n g h i a v u v a t r a c h n h i e m trong thu t u c h a n h c h i n h n h a nfldc va dich vu cdng de q u y l n tdi s a n dfldc giao dich thdng sud't.
Nhfl vay, k h a i nidm va p h a m vi dich vu cdng cho dfl dfldc tie'p cdn d n h i l u gdc dp k h a c n h a u , song chflng d i u ed tinh chat e h u n g la n h i m p h u c vu cho n h u c l u va ldi ich e h u n g t h i e t yeia c u a xa hdi. Ngay ca khi N h a nfldc chuyen giao mpt p h i n viec cung flng dich v u cdng cho k h u vflc tfl n h a n thi N h a nfldc vdn cd v a i trd (filu tie't nham dam bao sfl cdng b l n g t r o n g phdn phoi cac dich v u n a y va k h i c p h u c cac ba't cap eua t h i trfldng. Theo dd, dich vu cdng cd the dfldc hieu la nhflng h o a t ddng phuc vu nhu cau t h i e t y e u cua xa hdi, vi ldi ich ehung cua cdng dong, ciia xa hdi do N h a nfldc trflc tiep d a m n h a n h a y u y q u y l n vd tao dieu kien cho k h u vflc tfl n h a n thflc hien.
1.2. Thuc trang dich vu cong d Viet Nam trong nhUng ndm qua 1.2.1. NhUng ket qud dgt dUOc
Nguyen Quan Hai, ThS., Ki^m toan nha nutic.
Kiem toan boat dgng ,
Trfldc n a m 1999, N h a nfldc thflc hien vide bao cS^p, ddc q u y l n t r o n g cung flng dich v u cdng, che dp bao cd'p cho t o a n ddn dfldc N h a nfldc thflc h i e n mdt each t r i e t d l , p h a n ldn cdc dich v u cdng do N h a nfldc cung flng deu k h d n g t h u t i e n , it ed sfl p h d n biet cac t h a n h p h a n t h u hfldng dich v u va N h a nfldc la e h u t h e duy nha't cung flng dich vu cdng. Tfl n a m 1999 d e n n a y , thflc hien chu trfldng cai each n e n h a n h c h i n h qud'e gia, n h d n thflc v l v a i trd cua N h a nfldc t r o n g cung flng dich v u cdng da t i l n t h e m mdt bfldc q u a n trpng, va'n de doi mdi cung flng dich v u cdng eua N h a nfldc da tflng bfldc dfldc cu t h e h d a va t h e che' hda, dac biet L u d t To chflc Chinh p h u (2001) da xac dinh t r a c h n h i e m cua Chinh p h u t r o n g quan If dich v u cdng: "Thdng n h a t q u a n 1^
viec xdy dflng, p h a t t r i e n k i n h t e quo'c dan, p h a t t r i e n v a n hda, gido due, y t e , khoa hoc va cdng n g h e , cac dich v u cdng. Bd, cd q u a n ngang bd la cd q u a n cua Chinh p h u , thflc hien chflc n a n g q u a n Iy n h a nfldc dd'i vdi nganh hoac linh vflc cdng t a e t r o n g p h a m vi ca nfldc; q u a n ly n h a nfldc cac dich v u cdng thupc n g a n h , l i n h vflc".
V§in d l dd'i mdi q u a n ly, cung flng dich vu cdng da dfldc dinh hfldng rd n e t theo hfldng tiep can k i n h t e t h i trfldng n h i m dd'i mdi cd che q u a n ly va phfldng thflc cung ca'p cac dich vu cdng, p h a t t r i e n v l quy mo g i n vdi cha't Ifldng va h i e u q u a cac dich v u cong, n a n g cao n a n g lflc q u a n ly n h a nfldc, doi mdi cd che h o a t ddng cua cac ddn vi cdng lap va h u y ddng m a n h me mpi nguon lflc cua xa hdi. N h a nfldc da xay dflng quy hoach, k e hoach, chfldng t r i n h q u a n ly va phat t r i l n dich v u cdng n h i m p h u c vu ngfldi d a n va doanh n g h i e p mdt each td't nhat, tflng bfldc t h i e t lap h d n h l a n g p h a p ly n h a m q u a n 1^ cung flng dich vu cdng theo hfldng xa hpi hda, t a n g t i n h tfl chu trong viec t h a m gia cung flng dich vu cdng, tao t h u d n ldi cho ngudi d a n tiep can dich vu cdng cdng b l n g va t h u a n \ai. N h a nfldc da t r a o quyen tfl chu, tfl chiu t r a c h nhidm
cho ddn vi sfl n g h i e p t r o n g viec to' chflc lai bd may, n h i n lflc v a t a i chinh de h o a n t h a n h tdt hdn n h i e m vu dfldc giao va cung c^Lp dich vu vdi cha't Ifldng cao; thflc hidn chu trfldng xa hdi h d a t r o n g viec cung cap dich v u cdng cho x a hdi; tflng bfldc giam d a n sfl p h u thupc vao n g a n s i c h n h a nfldc;
p h a n dinh rd ed che q u a n ly n h a nfldc dd'i vdi ddn vi sfl nghiep vdi ed che' q u a n ly n h a nfldc dd'i vdi cd q u a n h a n h c h i n h n h a nfldc.
Nhflng dd'i mdi t r o n g cong tac q u a n ly n h a nfldc t r o n g cung flng dich vu cdng da d a t dfldc nhflng k e t q u a n h a t dinh va tieh cflc. Tinh hidu qua, m i n h bach va cdng b a n g t r o n g cung flng dich v u cdng dfldc xac lap; nhflng t h u tuc rfldm ra, chong cheo de bi ldi d u n g de gay khd k h a n , tieu cflc da d i n dfldc loai bd. N h i l u t h u t u c h d n h c h i n h da dfldc ddn gian h d a b a n g vide md rdng thflc h i e n cd che mpt ciia; eae quy t r i n h , t h u tuc vd t r a c h n h i e m giai quye't cdng viec eua cdc n h a n va to chflc dfldc cdng k h a i ; t r a c h n h i e m t r o n g t h i h a n h cdng vu dfldc p h a n dinh ro r a n g ; cdng tdc t h i d u a k h e n thfldng, ky ludt c a n bp, vien chflc dfldc chu t r p n g va g a n vdi c h a t Ifldng cdng viec h a n g ngay.
1.2.2. NhUng hgn chi'
Ben canh k i t q u a d a t dfldc, nhflng b a n che t r o n g cung flng dich v u cdng cung d a n g d a t r a cho Vidt N a m n h i l u va'n d l e i n tie'p t u c q u a n t a m giai quyet:
ThU nhdt, hidu q u a cung flng dich vu cdng tha'p, chfla dap flng dfldc ky vpng cua ngfldi sii d u n g dich vu. Cac dich v u n a y n h i n e h u n g k h d n g chi t h i e u ve so' Ifldng, raa cha't Ifldng p h u c vu cung cdn h a n che', do khdi Ifldng dich v u cdng do N h a nfldc dam n h a n cung flng trflc tie'p cdn qud ldn.
Cdc cd q u a n n h a nfldc chiu t r a c h n h i e m cung flng dich v u cdng chfla thflc sfl p h a i dd'i m a t vdi canh t r a n h theo cd che' t h i trfldng, n e n hp chfla cd ddng liic d l giam ehi phi, h a gia t h d n h va n a n g eao hieu qua cung flng dich v u cdng, ddi khi gid ca dich
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vu khdng p h a n a n h d u n g chi p h i bd r a . Viec N h a nfldc hd trd dd'i vdi cac cd q u a n cung flng dich vu cdng t h d n g q u a trd gia, hd trd lai sua't, m i l n giam t h u e . . . t r o n g nhieu trfldng hdp lai dem d i n cdc k i t qua tieu cflc. Viec dfldc hfldng nhflng flu dai da khdng ldm cho cac ddn vi n a y h o a t ddng hidu qua hdn, ma t h a y vao dd l a i n a y sinh tfl tfldng y lai, dfla d i m vao Nhd nfldc va triet tieu t i n h n a n g dpng, s a n g t a o e u a cac ddn vi do. Sfl bao ca'p ve cung flng dich vu cdng cung cd t h e d i n ddn t i n h t r a n g tieu dung qua mflc c i n t h i l t , l a m t a n g g a n h nang ngan sach, t r o n g k h i sd'Ifldng v a cha't Ifldng cua viec cung ca'p dich vu v d n khdng dfldc bao dam. Cac ho£it ddng cung ca'p dich vu cdng mang t i n h cao b l n g , khdng cdn kha n a n g dap flng t o t cac n h u e l u k h a c nhau cua ngfldi sii d u n g dich vu. Ngfldi dan hidn nay khdng eon Id nhflng ngfldi t h u ddng c l u xin dich vu eua Nhd nfldc, m a hp da trd t h a n h nhflng k h a c h h a n g , do vay hp cd quyen sfl dung die vu.
ThU hai, bp may n h a nfldc cdn n h i l u ba't cap, chfla loai bd dfl(3e ed che t a p t r u n g , quan lieu bao cap, chfla d a p flng dfldc nhflng yeu e l u cua cd c h l q u a n ly mdi, hieu qua quan ly cdn thd'p.
Cd ca'u bd may h a n h c h i n h n h a nfldc dang bpc Id n h i l u diem yeu, k h d n g p h u hdp vdi chflc nang cua n i n h a n h chinh n h a nude trong d i l u kien kinh te thi trfldng va do do khd cd k h a n a n g cung flng nhflng dich vu ma thflc t e ddi hdi. Cac bd, n g a n h , dia phfldng quan ly cdn m a n g n a n g t i n h quan hdu, hinh thflc. Cd n h i l u loai dich vu ma dan cd n h u e l u da khdng dfldc q u a n tam giai quye't diing mflc. Viec quy dinh t h a m quyen, p h a n cdng trach n h i e m khdng ro rang cflng vdi sfl t h i l u phd'i hdp gifla cac Cd quan n h a nfldc trong nhflng cdng viec cd tinh cha't h e n nganh da lam giam cha't ludng cung flng dich vu cong cua N h a nfldc.
Mpt van de nghiem trpng nfla la he thd'ng the che h a n h chinh chfla dong bo, cdn chdng chdo vk thieu thd'ng nha't; t h u t u e
h a n h e h i n h t r e n n h i e u l i n h VTJC cdn rfldm rd, phflc t a p ; t r a t tfl ky cfldng chfla nghidm. Phfldng thflc t o chflc bp m a y hanh c h i n h chfla k h o a hpc, cdn c l n g k l n h , vfla t a p t r u n g q u a n lieu, vfla p h a n t a n ; chfla cd nhflng cd c h l , c h i n h s a c h t a i c h i n h thich hdp.
Viec cac ddn vi n h a nfldc cung flng dich v u cdng chiu sfl q u a n ly c u a cd q u a n ehu q u a n tfldng tfl nhfl d d n vi h a n h ehinh da d i n de'n t i n h t r a n g cac cd q u a n n a y khdng p h a t h u y dfldc t i n h tfl chu, tfl chiu trach n h i e m t r o n g b o a t ddng v a p h a t t r i l n cua m i n h . P h i n ldn kd' h o a c h v a chfldng trinh b o a t dpng thfldng dfldc ca'p t r d n giao cu t h e , chi v a t h u deu t h e o dii t o a n dfldc ca'p t r e n duyet. Ve t o chflc c a n bd, ca'p tren quyet d i n h d i n h bidn, t u y e n chpn can bo n h a n vien, cii c a n bd di nfldc ngoai, thanh lap ddn vi trflc thuoc... d i u p h a i dfldc e3!p t r e n p h e duydt. D i l u dd d i n tdi sfl t r i tre t r o n g n a n g cao t i n h s a n g tao va cai t i l n hieu q u a cdng viec c u a c a n bd, n h a n vien t r o n g eae cd q u a n n h d nfldc.
Vdi cd che v a n h a n h nhfl hien n a y ngfldi d a n khd ed t h e t h a m gia vk giam sat mdt each cd hidu q u a dich vu cdng, qua dd cai t h i e n cha't Ifldng cung flng dich vu cdng cua k h u vflc n h a nfldc. T i n h t r a n g thieu trach nhiera giai t r i n h v a t h i l u f thflc trach n h i e m tfl p h i a cac cd q u a n cdng q u y l n v l viec cung ca'p t h d n g t i n cho cdng ehung da can trd d a n g ke viec t h a m gia va giam sat cua ngfldi ddn ddi vdi hoat ddng cung flng dich vu cdng. Viec giai quyet khieu nai, to cao c u a ngfldi d a n cdn n h i l u vfldng m i c , khdng dflt d i l m va k h d n g t u a n t h u phap l u a t . Hien tfldng n e t r a n h giai quye't hoac giai quye't k h d n g d u n g cac yeu c l u cua ngfldi d a n dien r a p h o bien, l a m cho ngfldi d a n m a t d i n Idng t i n vao cac cd q u a n cdng q u y l n , ye'u to' v l l a u dai ed t h i gay ra nhflng ba't on xa hdi. Ben canh dd, phfldng thflc va t h u tuc cung flng dich vu cdng cdn rfldm rd, n a n g ve tao r a sfl t h u a n tidn cho ben cung flng, chfla n h a m dap flng td't n h u
2 8 tJnhlSn ri'/ll Kinh ISBS 1 UMI - Thin,
Kiem loan boat ddng ..
cau cua ngiidi d a n . T r o n g cac cd q u a n cung flng dich vu cdng, dac b i e t la d cae cd q u a n cd t r a c h n h i d m t i l p xuc trflc tie'p vdi ngfldi dan, t h a i dp cua n h i l u cdng chflc, vidn chflc cdn m a n g n a n g t i n h q u a n lieu, cfla q u y l n , gay p h i e n h a eho ngfldi d a n .
ThU ba, t h i l u h u t n g a n sach t r o n g cung flng dich vu cdng k h i N h d nfldc giao eho cac ddn vi thflc hidn n h i e u h o a t ddng dich vu cdng m i e n p h i hoac t h u mdt p h i n phi ra't t h a p , nhflng lai k h d n g bao d a m cho eae ddn vi n a y cdc dieu k i e n thflc h i e n c i n t h i e t v l n h a n lflc, cdng n g h e , t a i e h i n h t h i viec hoan t h a n h cac n h i e m v u dfldc giao cua cac ddn VI n a y l a r a t khd k h a n .
Mflc n g a n sach h a n h e p da a n h hfldng ra't ldn d i n hieu q u a cung ling dich vu
; ^ ^ g , l a m t h u h e p dien dich vu dfldc cung flng ciing nhfl ehd't Ifldng dich vu, khdng du t r a Ifldng thda d a n g cho can bd, n h a n vien trong cdc n g a n h cung flng dich v u cdng va khdng dap flng dfldc yeu c l u p h a t t r i e n . Trong khi dd, n h u c l u cua n h a n d a n ve dich v u cdng d a n g t a n g len n h a n h chdng vdi ddi hdi cao hdn ve chd't Ifldng khi mflc song ngay mdt cai t h i e n . Thflc t r a n g n a y d i n den nhiing ba't cap t r o n g viec cung flng dich vu cdng eua N h a nfldc, ddng thdi lam p h a t sinh nhflng h i e n tfldng t i e u cflc, h u y hoai n i n t a n g dao dflc cua xa hoi.
2. Sfl r a d d i , p h a t t r i e n c u a K i e m t o a n n h a n f l d c v a chflc n a n g k i e m t o a n h o a t d o n g d i c h v u c o n g 2.1. Su ra ddi vd phdt trien cda Kiem todn nhd nitdc
0 Vidt N a m , k h a i n i e m k i e m t o a n mdi xuat hien vao cuoi t h a p ky 80 cua t h e ky XX, vdi sfl r a ddi cua cac cdng ty k i l m toan va tfl va'n tai chinh trflc thudc Bp Tdi chinh. Ngay 11-7-1994, ed q u a n K i l m toan nha nfldc (KTNN) dfldc t h a n h lap da ghi n h a n mdt da'u mO'c q u a n t r o n g doi vdi sfl p h a t t r i e n eua h e thd'ng kiem t o a n d Viet N a m . Sfl h i n h t h a n h va p h a t t r i e n cua KTNN d Viet N a m la khdng ed tien le.
k h d n g cd to' chflc t i l n t h a n t r o n g cd cau td chflc bp m a y n h d nfldc nhflng h o a n t o a n phfl hdp vdi t h d n g Id qudc te, xu t h e hdi n h a p v a p h a t t r i e n c u a cpng ddng cac qud'e gia t r o n g k h u vflc v a t r e n t h i gidi. Dac biet, H i e n p h a p n a m 1992 sfla dd'i, dfliJc Qud'e hdi t h d n g q u a n a m 2013 da hien dinh dia vi p h a p ly eua K T N N va Td'ng KTNN, theo dd K T N N Viet N a m Id cd q u a n do Qud'e hdi t h d n h l a p , h o a t ddng ddc lap va chi t u a n theo p h a p ludt, thflc hien k i l m t o a n vide q u a n ly, sfl d u n g t a i chinh, t a i san cdng. Ddy l a sfl k i e n cd y n g h i a t r p n g dai t r o n g tien t r i n h hdn 22 n a m xay dflng va p h a t t r i e n eua KTNN, sfl kien t r o n g dai n a y da nSng t i m K T N N tfl cd q u a n dfldc l u a t d i n h t h a n h ed q u a n dfldc h i e n dinh, n a n g cao vi t h e , v a i trd, t r a c h n h i e m cua KTNN t r o n g k i l m t o a n h o a t ddng q u a n ly, sfl d u n g t a i ehinh, t a i san cdng.
2.2. ChUc ndng kiem todn hoat dgng dich vu cong
Theo quy d i n h t a i D i l u 09, L u d t Kiem toan n h a nfldc (2015) t h i KTNN ed chflc n a n g d a n h gia, xac n h a n , k e t l u a n va kien nghi dd'i vdi vide q u a n ly', sfl d u n g t a i chinh cdng, t a i s a n cdng. Theo do, KTNN cd chflc nSng thflc hidn k i e m t o a n cac t a i Ueu, so Heu k e toan, bao cao quyet toan n g a n sach cua cae tinh, t h a n h pho' trflc thupc t r u n g fldng trfldc k h i t r i n h hdi d i n g n h a n d a n vd bao cao quye't t o a n n g d n sach n h a nfldc cua C h i n h p h u trfldc k h i t r i n h Quo'c hdi; bao cao quyd't toan cua cae bd, cd quan n g a n g bd, ed q u a n t h u d c C h i n h p h u , cd q u a n thudc Qu^c hdi, cac ddn vi sfl nghidp cdng, cac td chflc xa hdi cd sfl d u n g k i n h p h i n g a n sdeh n h a nfldc; bao eao quye't toan cua cac chfldng t r i n h , dfl dn, cac cdng t r i n h d a u tfl eua N h a nfldc, cac doanh nghiep n h a nfldc, cac td chflc t i n dung, n g a n hang... de xac n h a n t i n h d u n g d i n , t r u n g thflc va hdp p h a p cua bao cao quyet toan n g a n sach eae ca'p, cae ddn vi dfl toan n g a n sach n h a nfldc, bao eao tai c h i n h cua cac doanh n g h i e p p h u c vu cho vide phe c h u a n
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Kiem toan boat ddng ...
quyet toan. Bdn c a n h chflc n a n g xac n h a n , KTNN kien nghi vdi cae ed q u a n cd lien q u a n sfla dd'i, bd' s u n g cdc cd c h l chinh sach p h u hdp vdi dieu kien cu t h i t r o n g tflng thdi k j thdng q u a vide bao cao k i t qua kiem toan vdi Qud'e hdi, u y b a n Thfldng vu Qud'e hdi, Chu tich nfldc, C h i n h p h u va Thu tfldng C h i n h p h u theo quy dinh cua L u a t Kiem t o a n n h a nfldc, L u a t Ngdn sach n h a nfldc.
Theo dd: (i) Tdi chinh cdng bao gom:
n g a n sach n h a nfldc; dfl trfl quo'c gia; cac quy tai chinh n h a nfldc ngoai n g a n sach;
tai chinh cua cdc cd q u a n n h a nfldc, ddn vi vu t r a n g n h a n dan, ddn vi sfl nghidp cdng lap, ddn vi cung ca'p dich vu, h a n g h d a cdng, to chflc chinh t r i , to chflc chinh t r i - xa hdi, t l chflc chinh t r i xa hdi - n g h i itghiep, to chflc xa hdi, to chflc xa hdi - nghe nghiep ed sfl dung k i n h phi, ngSn quy n h a nfldc; p h i n vd'n n h a nfldc t a i cac doanh nghiep; cac k h o a n nd cdng. (ii) Tdi sdn cdng bao gom: da't dai; t a i nguyen nfldc; tai nguyen k h o a n g s a n ; n g u d n ldi d vung bien, vung trdi; t a i nguyen t h i e n n h i e n khac; tai san n h a nfldc t a i cd q u a n n h a nfldc, ddn vi vu t r a n g n h a n dan, ddn vi sfl nghiep cdng lap, to chflc c h i n h t r i , t l chflc chinh tri - xa hdi, to chflc c h i n h t r i xa hdi - nghe nghidp, to chflc xa hdi, t l chflc xa hdi - nghe nghiep; t a i s a n cdng dfldc giao eho cac doanh nghiep q u a n 1^ va sii dung; t a i san dfl trfl n h a nfldc; t a i s a n thudc ke't ca'u ha t i n g p h u c vu ldi ich cdng cdng va cac tai san khae do N h a nfldc d i u tfl, quan ly thupc sd hflu toan d a n do N h a nfldc dai dien ehu sd hflu vd thd'ng nha't quan 1^. (iii) Kiem todn hogt dgng la viec kiem toan de d a n h gia t i n h k i n h t e , hieu lflc va hieu qua trong q u a n ly va sii d u n g tai chinh cdng, tai san cdng.
Nhfl vay, KTNN r a ddi va p h a t t r i l n g i n lien vdi yeu cau q u a n 1^ eua N h a nfldc va la cdng cu kiem t r a , k i l m soat va giara s a t qua t r i n h q u a n ly, d i l u h a n h va sit dung n g a n sach n h a nfldc. Mpi hoat ddng
cd lien q u a n dd'n t a i e h i n h n h a nfldc, tai s a n n h a nfldc, mpi cd q u a n , to chflc, ddn vi cd q u a n ly va sfl d u n g cac n g u d n lflc tai c h i n h va t a i s a n cong d i u chiu sfl k i l m tra c u a K T N N , t r o n g do dich v u cdng la ddi tfldng k i l r a t o a n k h a r d n g , vdi n h i e u ITnh vflc dac t h u , dac b i e t t r o n g n e n k i n h te md, hidn d a i v a t o a n e l u h d a viec d a n h gia m i n h b a c h t i n h k i n h te', h i d u q u a va hieu lflc t r o n g cac l i n h vflc dich v u cdng se phuc v u d i e lflc cho vide d i l u h a n h n e n k i n h t l vi md b l n g h e t h o n g p h a p l u a t h a y ehinh s i c h k i n h td' eho mpi t h a n h p h a n k i n h te, mpi b o a t ddng x a hpi c u a C h i n h p h u . Mat k h d e , t r o n g t h d i d a i cdng n g h e t h d n g tin dfl l u a n va ngfldi d a n rd^t q u a n t a m de'n nhflng v ^ n de ndng, n h a y cam, a n h hfldng trflc t i l p den sfl p h a t t r i e n k i n h t e xa hpi va c h i n h b a n t h a n , gia d i n h hp, hp mud'n b i l t va cd q u y l n dfldc cung cdp d i y du t h d n g t i n t r u n g thflc, t i n cay dd giam sat, d a n h gia c h a t Ifldng cac s a n p h a m dich vii cdng.
3 . V a i t r o c u a K i e m t o a n n h a nfldc d o i vdri k i e m t o a n h o a t d o n g d i c h v u c o n g
Viec t a n g cfldng vd d^y m a n h trien khai lo£ii h i n h k i e m t o a n h o a t ddng la mdt trong nhflng va'n de q u a n t r o n g vd r a t can thiet dd'i vdi KTNN t r p n g thflc t i e n va p h u hdp vdi x u hfldng cua h i u h e t cac cd q u a n kiem t o a n td"! cao t r e n t h e gidi v a gia t r i cua loai h i n h kiera t o a n n a y l a ra't ldn, dac biet la viec cdng k h a i m i n h b a c h t h d n g tin v l hieu q u a q u a n ly cae n g u o n lflc cdng va cha't Ifldng dich v u cdng. Kiem toan hoat ddng se l a m p t cdng cu hflu h i e u de dap flng nhu c l u cung ca'p t h d n g t i n t i n cay, khach q u a n , t o a n didn va m a n g lai gia tri, ldi ich chd nhflng ngfldi ddng t h u e , cho n h a tai trd, cho cac cd q u a n chflc nSng va cho ngfldi d a n t r o n g vide thflc hien q u y l n giam s a t dd'i vdi t i n h k i n h t l , hieu q u a va hieu lflc t r o n g viec thflc h i e n cac ehinh sach, n g h i quye't eua Qud'e hdi, C h i n h p h u va sii d u n g cae n g u o n lflc cdng.
30 Nahiin cdu Kinh tgs61 (464) - Thing 1/2017
Kiem toan hoat ddng
Thflc t i e n h o a t ddng c u a K T N N Vidt N a m t r o n g t h d i gian q u a v a k i n h nghidm cua cac cd q u a n KTNN d cae nfldc t r d n t h e gidi cho tha'y v a i trd q u a n t r p n g cua viec kiem t o a n b o a t ddng dich v u cdng t h i hien d mdt so' k h i a c a n h sau:
Mgt Id, N h a nfldc r ^ t coi trpng sfl thd'ng n h a t quan 1;^ vi md, dinh hfldng p h a t t r i l n dich vu cdng thdng qua h e t h 6 i g p h a p ludt va chinh sach; dieu tiet, p h a n bo nguon lflc;
quan 1^ cha't lfl(?ng dich vu cdng vk gia dich vii. KTNN se thflc hien k i l m toan, xac n h a n tinh dflng d i n , trimg thflc va hdp p h a p cua sd' lidu tai chinh, sd* lieu ke todn ma ngSn sach n h a nfldc d i u tfl eho cac finh vflc dich vii cdng, vd sd' lieu cua KTNN se la can cfl dang tin cay d l cd quan nhd nfldc cd t h i m quyln xem xdt, phd chuan quye't toan.
Hai la, KTNN cung ca'p eae t h d n g tin quan t r p n g cho cac ed q u a n q u a n 1^ bflc t r a n h thflc t r a n g cdng tdc q u a n ly, d i l u h a n h toan dien dich v u cdng de de r a cac giai p h a p cha'n chinh, n a n g cao hieu qua quan ly eae n g u o n lflc d i u tfl eho tflng linh vflc cdng. Thdng q u a k i t q u a kiem toan, KTNN chi r a nhflng h a n che, b a t cap t r o n g viec quan ly va sfl d u n g cac n g u o n lflc, bao gom ca vide q u a n ly, d i l u h a n h , b a n h a n h cd che chfnh sach cua cac cd q u a n q u a n ly n h a nfldc... va dac b i e t la cha't Ifldng cac san p h i m dich vu cdng cung cap cho ngfldi dan, dfla cdng tae q u a n 1^ h o a t ddng dich vu cdng ldn t r i n h dp cao hdn, gdp p h a n nang cao va cai thidn cac s a n p h i m (iich vu cung cap cho xa hdi, d i n g thdi giiip n a n g cao hidu qua t r o n g viec q u a ly, sfl d u n g cdc nguon luc d i u tfl eho l i n h vflc cdng.
Ba Id, KTNN t h a m gia vdi cac cd q u a n quan ly nhd nfldc tflng l i n h vflc cdng trong viec xay dflng vd b a n h a n h cac v a n b a n hfldng d i n lien q u a n dd'n h o a t dpng dich vu cdng. Day chinh la boat dpng tfl v a n cua KTNN, qua kiem toan ngoai viec xac dinh rd thflc t r a n g t i n h h i n h cha'p h a n h p h a p luat, KTNN cdn p h a t hidn nhflng b a n che, ba't cap eua cae van b a n p h a p l u a t , dac bidt
la nhflng v a n b a n p h a p l u l t va c h i n h s i c h da lae h $ u , k h d n g phfl h d p vdi thflc t i l n , dong thdi p h a t hidn nhflng Id hong, k h o a n g trd'ng, sfl chdng cheo eua h e thd'ng p h a p l u a t . Trdn cd sd dd, K T N N se kien n g h i vdi cac ed q u a n ed t h i m quyen siia dd'i, bo sung, h o a n t h i e n h e thd'ng e l e v a n b a n hfldng d i n lien q u a n den q u a n ly va sii d u n g dich vu cdng.
Bdn Id, k h i t r i e n k h a i loai h i n h k i l m toan hoat ddng, KTNN se t ^ p t r u n g d a n h gia t i n h k i n h t^, h i e u q u a vk hieu lflc eua hd t h d n g n h i m chi rd t r a c h n h i e m cua n h d q u a n 1;^ t r o n g vide k i l m soat, d i l u h a n h cac m a t b o a t ddng cua dich v u cdng t h d n g qua eae cong vide nhfl: l a p kl" hoach, to chflc thflc hidn k l hoach, k i l m t r a d a n h gia ke't qua thflc hien k e hoach va r a q u y l t dinh.
Day se la t h d n g t i n vi md cd t i n h cha't cot ldi cung ca'p cho n h a q u a n 1^ chuydn s a u n h i n n h a n , xem xdt lai t o a n bd h o a t ddng dfldi gdc dp chuydn mdn h e p de cai tien chat Ifldng dich v u 6 t i m vi rad.
Tom lgi, viec t r i e n k h a i loai h i n h kiem t o a n h o a t ddng dd'i vdi cdc dich v u cdng se lam t a n g t h d m gia t r i v l nhflng k i t q u a k i l m toan chinh xac, t r u n g thflc, k h a c h q u a n eua KTNN bao cao C h i n h p h u , Qud'e hdi khdng chi eho p h e p d a n h gia thflc t r a n g boat dpng dich v u cdng rad cdn cung cd'p t h d n g t i n giiip cae cd q u a n q u a n ly n h a nfldc hoach d i n h ehinh sach, k h a c p h u c nhflng y l u kdm t r o n g q u a n ly hoat ddng dich vu cdng, q u a do cai t h i d n hdn nfla cha't Ifldng cung flng dich v u cdng cho xa hpi. Vi vay, day m a n h thflc hien k i l m toan boat ddng dich vu cdng t h d n g q u a viec lfla ehon cac chu de k i e m toan dich vu cdng n h a n dfldc n h i e u sfl q u a n t a m cua dfl l u a n n h i m cung ca'p t h d n g t i n va n a n g cao t r a c h n h i e m giai t r i n h ve t i n h hieu qua, hieu lflc va sfl hflu h i e u eae k h o a n ehi tieu cdng la rapt t r o n g nhflng va'n d l q u a n trpng va ra't e i n t h i e t dd'i vdi K T N N t r o n g thflc t i l n va p h u hdp vdi xu hfldng eua n h i e u cd q u a n kiem t o a n p h d t t r i e n t r e n the' gidi./.
Nghiin cdu Kinh t^sd 1 (464) - Thing 1/2017
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Kiem toan boat ddng ...
TAI LIEU THAM KHAO
1. DO Binh Duong (2004), Ki^m toan nha nude g6p phSn quan trong nftng cao hifiu luc, hifiu qua sir dung c3c ngudn luc cdng, lanh manh hda cac quan h6 tii chfnh qu6c gia. Tap chi Kiem todn, s6 4.
2 Vu Van Hoa (2010). Luan an tiffn si: Tdng cUdng vai tro cua kiem loan hogt dpng a Viet Nam do Kiem todn nhd nudc thuc hien, Trucmg dai hoc Kinh t^ qudc dftn.
3. Nguyen Quang Quynh. Nguyin Phiiong Hoa (2008), Ly thuyet Kiem loan, Nxb Tai chinh. Ha N6i.
4. Doan XuSn Tien (2012),Tang cucmg ki^m toan hoat ddng 6i ndng cao vai tro, hieu luc, hifu qua cua Ki^m toin nha nude, Tgp chi Kiem todn, s6 3.
5. Bd T^ chinh (2013), Bdo cdo ddnh gid kit qud 9 ndm thirc hiin Luat Ngdn sdeh nhd nUac 2002.
6. Ki^m toan nha nude (2002), Vai trd cua Kiem todn nhd nude trang qudn ly vT mo nen kinh tequdc ddn, D& tai khoa hoc c^p bd.
7. Vien Kinh dien Mic - Lgnio (2008), Nhd nadc dich VM cdng - Ca sd ty ludn vd thuc tiin d Viil Nam trong giai doan hien nay, De tai khoa hpc ctfp b6,
8. Qudc hpi (2002), Lugt Ngdn sdeh nhd nude sd 01/2002/QHlI ngSy 16-12-2002.
9. Qudc hdi (2015), Lugt Kiem todn nhd nude sfi 81/2015/QH13 ngay 24-6-2015.
lO.Qudc hdi (2015), Lugt Ngdn sdeh nhd nude sd 83/2015/QH13 ogay 25-6-2015.
11.Kilm toan nha mrdc (2015), Tdi lieu khda hgc cdn bdn ve kiem lodn hogl dgng.
12.Kilm toan nha nude (2016), Chuan muc Kiem lodn nhd nude Viet Nam so 3000 - Hudng dan kiem lodn hogt ddng.
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