C H C DONG BAM SAT TiNH BINH, NHI|M VU, XAY DUNG DU TOAN NGto SACH QU6C PHONG NAM 2017 CAN B 6 I . KHA THI CAO
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Trung tudng PHAM QUANG VINH Cgc tru&ng Cue Tii chinh - Bg Qudc phingTh^ hi$n Chl thi 86/CT-BQP, ngiy 21-6-2016 cua Bi Quic phing, cSc ngSnh, ca quan, don vi trong toin quin can chu dgng nim virng tinh hinh mgi mSt vS ySu ciu, nhlim vg, t$p trung xay dgng dg' toSn ngSn sach quic phong nam 2017 dSm bSo ddng djnh hir&ng, cSn dii, khS thi cao.
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A Y dyng d y todn ngdn sdch qu6c phdng cho nam tiep theo Id nhigm vy cd tinh nguydn tac, mgt ndi dung trpng tdm ciia cdng tdc tai chinh Quan dpi; thuge trdeh nhigm cua c^p iiy, chl huy cac nganh, dan vi vd ca quan tdi chinh cac cap trong todn qudn. Qdy Id khiu dku tidn, c6 y nghla quan trgng, ca sd d i didu hdnh, ch^p hdnh, gidm sdt vd quydt todn ngdn sdch ddm bdo cho thyc hidn nhidm vy qudn sy, qu6c phdng.Nam 2016, dudi s y lanh dgo, chi d$o sdt sao cOa Quan uy Tnjng uang, BO Quoc phdng vd c^p dy, chl huy cdc c^p, ngdnh Tdi chinh Qudn d$i da tich cyc nghidn cdu, tham muu, dd xuat, hudng dSn vd tien hdnh xdy dyng, tridn khai d y todn ngan sdch theo phdn d p , bSng nhidu bign phdp quydt lidt, d6ng bd. Bdi v | y , vide xdy dyng d y todn ngdn sdch cua cdc ngdnh, don vj da cd nhilu d6i mdi vd thu tyc, phuang phdp tien hdnh, chat lugng dugc nang cao. Trong d i l u kidn ngdn sdch Nhd nudc giao chya dap dng dii nhu c l u , todn qudn da chii dgng can ddi todn didn, khoa hpc ngay t d budc l|p d y todn. Qua dd, tgo ca s d d l qudn 1;^ ch^t chd, s d dyng cd hidu qud ngdn sdch vd cdc nguon lyc tdi chinh khde, ddp dng kjp thdi cho cdc nhidm vy thudng xuydn, dpt xult.
Ben cgnh nhdng mgt tich cyc Id co bdn, vigc xdy dyng d y todn ngdn sdch d mdt so ngdnh,
don vj, ITnh v y c v l n cdn nhi>ng ban c h l , nhu:
d y todn xdy dyng chua cdn doi giua cdc nhidm vy, tinh khd thi thap; s6 dy toan chi ngdn sdch thudng cao hon so vdi kha nang; vigc phdn bo ngdn sdch cho cap tryc tiep chi tieu thyc hien chua tridt d l ; d y toan thu chua dupc quan tam dung muc. Cdng tac lanh dao, chi dao xay dyng d y todn ngdn sdch cd blgt cd noi chua sdt sao, thieu kjp thdi, cdn bilu hign khodn trang cho co quan tdi chfnh, v.v.
Nam 2017, todn quan lgp trung thyc hidn cdc myctieu, nhidm v y m d Nghj quylt Dgi hpi Xll cua Dang, Nghj quylt Dgi hdi dai bilu Ddng bp Quan dgi l l n thu X de ra; nhidm vy xdy dyng Qudn ddi, bdo vd T 6 quoc cd budc phdt triln, yeu cau cao.
Ddy cung Id nam d i u tien thyc hien Ludt Ngdn sdch nhd nudc (sda d l i ) ciing nhieu che do chinh sdch mdi dugc ban hdnh vd cd hidu lyc.
Nhu c l u ngan sdch cho nhiem vu quan sy, quoc phdng tang cao. Do tinh hlnh kinh t l , tdi chinh dat nudc cdn khd khan, nen ngdn sdch Nhd nudc bdo dam cho quoc phdng nam 2017 tuy cd tang nhung khdng nhilu. Trong boi canh dd, khi xdy dyng d y toan ngan sdch ndm 2017, cdc ngdnh, dan vj can nhgn thde rd vd chia se tnrdc nhung khd khan chung cua dat nudc, Quan dgi;
d i n g thdi, chu dgng bam sat phuang hudng, nhigm vu quan sy, quoc phdng, cd bign phap
TAP CHl QU6C PHONG TOAN DAN S6 8/2016
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khac phyc khd khdn, gial quylt hgp \)f sy m i t can doi giua nhu c l u va kha nang bdo ddm cOa cap tren, chu dgng xdy dyng d y todn dting djnh hudng, cd c h i t lupng, linh khd thi cao, tgo ca s d cho triln khai thyc hidn.
D l Ihyc hidn t i t d i l u do, tordc h i t , cap iiy, ch! huy cdc ngdnh, dan vj c l n tdng cudng s y lanh dgo, chi dgo d l i vdi nhidm vy xdy dyng d y todn ngdn sach va phdt huy vai b-d ndng cdt ciia ca quan tdi chinh trong vigc tham muu, hidp dong, hudng dan, to chdc thyc hidn. Do thdi gian cho l i p d y todn, phdn bo ngdn sdch khdng nhilu, ndn cdc ngdnh, don vj c l n ttiyc hidn nghiem Quy c h l lanh dgo cua d p uy ddi vdi cdng tdc tdi chinh, cd bign phdp lanh dgo, ddn doc, k i l m tra sdt sao, kjp thdi. Dgc blgt, cap uy, chi huy cdc ngdnh, don vj can chu ddng d y k i l n phuang hudng nhidm vu ndm 2017, nhlt Id nhiing nhidm vu trpng tdm, nhidm vu mdi phdt sinh vd nhu c l u bdo ddm ve tdi chinh, de c a quan tdi chi'nh cd can c d can doi, lgp d y todn ngdn sdch sdt, dung. V l nguydn tac, cdc ndi dung, chi tieu d y loan thu, d u todn chi ngdn sdch cua nganh, don vj phai dugc d p uy frido ludn vd quyet djnh. Ngudi chi huy (chu tdi khoan) phdi chju trdeh nhiem trudc d p uy cung d p va ngudi chi huy d p ttdn v l d y todn ngdn sdch cua ngdnh, dan vj minh. Ciing vdi dd, co quan lai chinh cac d p d n tich cyc. chii dpng thu thdp, nam vung tinh hlnh mpi mgt va cdc yeu to xdy dyng d y todn ngan sdch, n h l t Id qudn tridt, n l m vung Chl thj 86/CT-BQP ciia Bp Q u i c phdng ve vigc 'Xdy dyng ke hogch bao ddm nhigm vy q u i c phdng va d y todn ngdn sdch quoc phdng ndm 2017"; Cdng van 2646/CTC-KHNS, ngdy 24-6-2016 ciia Cyc Tdi chinh v l "Hudng d i n xdy dyng d y todn ngdn sdch nam 2017" vd nhung npi dung cd lien quan trong Ludt Ngdn sdch nhd nudc (sira d l i ) , Idm CO sd cho lgp, phdn bd d y todn ngdn sdch nam 2017 dgt c h i t lugng cao nhlt vd dam bdo ydu d u v l thdi gian theo quy djnh.
T u kinh nghidm xdy dyng d y todn ngdn sdch nhung nam qua, cdc ngdnh, dan vj d n dgc bipt chd trgng md rdng ddn chu, cdng khai.
mmh bach cdc khau, cdc budc trong ldp. phdn b l d y toan ngdn sdch. Thyc hidn ldp va phdn b l ngdn sdch dam bdo dung trgng tdm, trgng d i l m , ttid t y uu tidn ngdn sdch, kien q u y l t khdng d l nay sinh ca c h l "xin, cho". Ndm 2017, ngdn sdch Nhd nudc bao dam cho qudc phdng ca bdn nhu d y todn d i u ndm 2016 vd c^u y l u tdp trung bao dam cho cdc c h l dg chinh s a d i v l ddi song bg d$i vd cdc nhidm vu, chuang ttinh, myc tieu, d y dn, d l dn, theo djnh hudng cOa Qudn uy Trung uang vd Bg Qudc phdng. Vi v4iy, de ddm bao kha thi, cdn d l i ngdn sdch, cdc ngdnh, dan vj c l n rd sodt ky vd bdm sdt nhidm vy dugc giao d l ldp, phdn bo ngdn sdch; khdng tong hgp vdo d y todn ngdn sdch cdc ngt dung chua rd nhidm vy, d y dn ngoai quy hogch, ( ^ u a dugc phe duygt. Qud ttinh thyc hidn, chii y bao qudt h i t cdc nhidm vy, nhat la nhigm vy chinh trj ttgng tam; dong thdi, chu dgng d y k i l n nhigm vy chi phat sinh trong nam, yeu to b i l n ddng v l qudn so, gid thj trudng, Idm ca sd ti'nh todn, can doi, khac phyc tinh ttang d y todn qud cao, vupt khd nang bao ddm hogc phdi d i l u chlnh, b6 sung nhilu lan. Ben cgnh dd, cdc ngdnh, don vj d n qudn tridt, thyc hidn nghidm cdc chi thj cua Bd Quoc phdng ve thyc hanh t i l t kidm, didng that thodt, tham nhung, tidu cyc, lang phi vd chO ttgng gidi q u y l t kjp ttidi ton tai, tiiieu sdt cda nhung nam ttudc, ngay trong khdu lgp d y todn ngdn sdch. Thyc hidn chdc ndng, nhigm vu dugc giao, ca quan tdi chinh cac d p d n de cao trdeh nhidm, tich cyc hudng d i n , chi dgo vd t i l n hdnh lgp, t i n g hgp, tham djnh d y todn ngdn sdch theo quy djnh. Trong dd, chu ttgng Idm t i t vigc tham dinh d y todn cda dan vj thudc quyln, n h l t Id d y toan chi, kidn quyet d t bd cac khodn ngdn sdch bo tti sai ndi dung, vugt djnh mde.
Cdc phdng chdc ndng cda Cyc Tdi chinh tich a r c phot hgp, thyc hign tot quy djnh v l thim
^ n h chdo trudc khi giao ngdn sdch cho cdc ngdnh, dan vj.
Tren ca sd djnh hudng chung dd, cdc nganh, don vj, doanh nghidp Qudn ddl cdn c d vdo logi hinh t l chdc hogt ddng, dgc thu nhigm vy de xdy dyng d y ttidn thu, d y todn chi ngan sdch cho phii
TAP CHl QU6C PHdNG TOAN DAN S6 8/2016
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hgp. Trong do, phdi thuylt minh, gldi ttinh dly dCi, chi tilt ca sd, cdn cd xdy dyng dy todn, mde dy todn chi (ttiu) ngdn sdch d l xult cho tdng diu mil, nhigm vy. D l ddm bdo thing nhlt, khi xdy dyng dy todn, cdc ngdnh, dan vj lly qudn s l ttieo so bdo ddm nam 2016; mdt blng gid tinh tgi ttidi dilm cuoi qu^ 2 ndm 2016; gid ttianh todn sdn pham quic phdng theo mde dd dugc d p cd ttilm quyen phe duydt ttianh ttidn nam 2016. Cy ttil, doi vdi dy todn ttiu, phdi xdc djnh chi tilt so ttiu nOp ngan sach nhd nydc, so thu cdn dlt ngdn sdch va so thu dugc d l Igi dan vj (thu qudn IjJ- qua ngdn sdch). Ddy Id n$i dung quan ttgng, giup tdng khd nang can ddi ngdn sdch bao dam cho nhidm vg qudn sy, quic phdng. Do dd, cdc ngdnh, dan vj d n phln diu tdng mde thu so vdi nam 2016 ttdn ca sd tfnh dung, linh dd cdc nguin ttiu tfieo quy dinh. O l xdy dyng vd ttiyc hign tot dy toan thu, cdc ngdnh, dan vj, nhat Id cdc doanh nghidp pudn ddi phdi nam vung ngi dung thu, chinh sach, chl d l thu; rd sodt, cdn dli vao nguon thu cac phuang dn cd tinh khd ttil vd dy kiln ylu t6 tdc ddng din nguon thu, de xdc i^nh so thu phu hgp vdi khd nang ttiyc hign.
Ding ttidi, tfch cyc rd sodt, khai thde nguin h i trg td ngdn sdch dia phuang chi cho cdng tdc qudn sy, quoc phdng; tang cudng nguon thu td ndi bd, nhlt Id ttiu tu chuyln dli, sd dyng dlt quoc phdng vdo myc dich kinh t l , td tang gia, san xuat, djch vy vd huy ddng vdt hj-, hang hda
^ n kho dua vdo sd dyng, cung nhu thanh ly cdc logi tdi sdn khdng cdn sd dyng, nam ngodi quy hogch trang bj ttieo dung quy djnh, v.v. Dgc bigt, cdc doanh nghidp Qudn d$i d n tang cudng qudn trj doanh nghigp, tilt kidm chi phf, ndng cao ndng lyc, hidu qua san xult, kinh doanh d l tang nguin thu cho ngdn sdch Nhd nudc vd ndp dilu tilt ve Bd Quic phdng.
Di liln vdi xdy dyng dy todn thu, cdc ngdnh, don vj tdp trung xdy dyng dy todn chi ngdn sach ddm bao can doi hgp ly vd tridt d l tilt kigm. Dy loan chi phdi xdc djnh rd cdc n$i dung: chi ngdn sdch quoc phdng, chl ngdn sdch Nhd nudc giao, chl ngdn sdch dja phuang ddm bdo cho nhigm vy quan sy, quic phdng vd cdc khodn chi tip
nguin thu dan vj dugc de Igi theo quy djnh.
Ndm 2017, Qudn dy Trung uang vd Bd Quic phdng chl dgo t$p trung ngdn sdch bdo ddm cho cdc cdn dli Idn; Irong dd, uu tidn cho cdc nhidm vy: sin sdng chiln diu, huln luydn, diln tdp;
thyc hidn chl dO, chfnh sdch, bdo ddm ddi sing vdt chit, tinh thin cho bd ddi; cdc nhidm vy bdo vd biln, ddo (uu tidn cdc ddo gin bd), giu vdng chd quyln quic gia; gido dye, dao tgo; ddm bdo duy tri ding bd ky thudt cda vu khf, ttang bj hidn cd; bdo ddm xdng diu cho cac nhigm vy. VI v$y, qud trinh ldp dy todn, cdc ngdnh, don vj d n chd ddng cdn dli, dilu chinh co d u chi hgp ly, bdo ddm todn didn cho cdc nhigm vy, nhung c6 trgng ldm, trgng dilm, theo thd ty uu lidn, chd y rd sodt, gidm tni" nhung ngi dung chi cho cdc nhidm vy, chuong ttinh, dy dn, d l dn da hodn thdnh trong nam 2016. Cdc dan vj tilp tyc thyc hign khodn chi dli vdi mgt so ndi dung chi nghigp vy; tdng cudng phan d p ngdn sdch cho don vj CO sd, hgn chl tli da phan chi mua sdm tdp trung, d p phdt hidn vdt, nhlm tilt kidm, ndng cao hidu qud su dyng ngdn sdch. Dli vdi dy todn chi ngdn sdch cho diu tu xdy dyng ca ban, cdc don vi tfnh loan long hgp chung vdo dy todn ngdn sdch nam, tren ca sd bdm sdt Danh mgc cdc dy dn md mdi hogc triln khai theo tiln d$ dd dugc Bd phd duygt k l hogch von trong ndm 2017. Cyc Tdi chinh se cdn doi, bdo cdo Bd b l ttf dd vln cho cdc dy dn trong Kl hogch diu lu cdng tmng hgn 5 nam (2016 - 2020), tiieo chf dgo cda Bg Quic phdng; birdc hit, uu tidn cdc dy dn quan trgng, d p ttiiet vd gidi quylt ng dpng cdc cdng trinh huln luygn, ttiao ttudng, bai ldp; kidn quylt khdng bl ttf vln cho dy dn khdng cd trong quy hogch, dy dn md mdi sai quy dinh.
Xdy dyng dy todn ngan sach quic phdng ndm 2017 Id m$t nhidm vy quan trgng d thdi dilm hidn nay, d n dugc cdc ngdnh, dan vj trong todn qudn tdp tmng lanh dgo, chl dgo triln khai thyc hidn nghidm tdc, cd chit lugng, tgo ca sd d l ttiyc hidn tit cdng tac ldi chfnh, ngdn sdch nam 2017, gdp phln bdo ddm cho todn qudn hodn thdnh thing igi mgi nhidm vy dugc giao. <*
TAP CHl QU6C PHdNG TOAN DAN S6 8/2016 33
