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MO HINH LAP DI/TOAN NGAN SACH TREN COSdTHANH QUACUADONVjCONGVAGOIYCHOCONGTACKETOAN
NGUVEN PHONC NGUVENJiiAN MAI DdNG, PHAM QUANG HUV
Hgan sdch aha nddc Id ngudn tdi chinh guan trgng nhat doi vdi Chinh phd cdc gudc gia khi dieu Itdnh Idnh tevimo titeo ddng djnh hddng. Bdt ky nddc nao cung tap trung tim hieu cdch thdc sao dio b'nh todn dddc mdc ngdn sdch sddung cua tdng ddn vi cdng mpt cdch chinh xdc nhdt. Nhieu mohinh ddtodn ngan sdch dddc dda ra trong viec cdi cdch qudn trj tdi chinh, ketodn cong tren
^egidi, ttong do mo binh ddtodn trin casd thdnh gud hogt dpng - PBB Id mpt minh chdng ddp Srtg dddc tinh hieu gud va minh bgch cho ngdn sdch. Bang phdOng phdp tong hgp vd nghien cdu tn/ifng hop dien hinb, bdi viet gidi thieu tong quan vemo hinh dutodn ngdn sdch tren casd hogt dong vd kinh nghiem trien khai tgi 3 qudc gia, gua do rut ra khung lap dd todn tren cdsd 6 bddc de iexadt gdiy7 chinh sdch cho ketodn cong Viet Nam.
ngdn sdch nhd nddc, ketodn cong, khu vdc cdng, mo hinh PBB
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ESTABLISHMENT OF BUDGET ESTIMATION ON THE BASIS OF A PUBLIC UNIT PERFORMANCE AND SOME IMPLICATIONS FOR ACCOUNTING
Nguyen Phong Nguyen, Tran Mai Dong, Pham Quang Huy The state budget is the most important financial source for the Governments of the countries when operating the macroeconomy in the right direction. Any country will focus on finding out how to calculate the budget used for each public unit in the most accurate way. Many budget estimation models have been introduced in public finance and public administration reform in the world, in which the performance- based cost estimation model - PBB is an evidence of the effectiveness and transparency for the budget. By the method of synthesis and case study, the article introduces an overview of the budget estimation model based on the operation and experience of implementation in 3 countries, thereby drawing the 6-step estimating framework as a basis for proposing 7 policies for Vietnamese public accountants.
Keywords: Operational cost estimates, state budget, public accounting, public sector, PBB model
Ngdy nhgn bai: 23/4/2020 Ngay hoan thien bien tap: 4/5/2020 Ngdy duyet ddng: n/5/2020
1. Dat van de
N g a n sach n h a n u b e (NSNN) la mbt tong the tai chinh a i a mgt d a t nube, gnip Chinh pbii d u a ra ke hogch tat d u n h vi m b ttong cac ke'hoach tai cMnh o i a Nha n u b e de q u a n ly cae boat dpng kinh te - xa hpi (Frank, 1999). N g a n saeh giii mgt vi tri quan tiong gbp p h a n dinh h u b n g p h a t ttien san xuat, Mnh thanh co cau kinh te tbeo h u b n g Men dgi, thiic day tang trubng kinh te on d i n b va ben viing. Vige sir d u n g n g a n sach cb y ngMa doi vbi m b t quoe gia, voi p h a m vi tae d g n g rbng Ibn va d u o c sii d u n g ehu yeu cho eac n h u eau eo tinh chat toan xa bbi (Brignall & Modell, 2000).
Thbng t h u b n g , tai bat ky qubc gia n a o d i n g vgy, n g a n sach b a o g o m hai cap cbinh, do la ngan sacb t r u n g u o n g v a n g a n saeh cac cap ehinb quyen dia p h u a n g . H a i cap n a y can bo tii sir d u n g d u phbng n g a n saeh va tang d u trir tai cbinh giai quye't tbt eae v&i d'e d o t xuat phat sinh ttong nhiing n a m tai d i i n h (Yanxia Qi, 2012). Tuy nMen, b Viet N a m , Mgn nay, viee lap d u toan ngan saeh van cbn chua sat voi nhiing boat d b n g t h u c te a i a cac to cbiic.
NMeu CO q u a n nha n u o c cho r5ng, miic d u toan deu chua d a p iing d u p c yeu eau ciia toan b b cae hogt dpng. Dbi vbi rihiing d a n vi t u chii tai chinh, tu diiu ttach nhiem ttong hogt dgng, mac dii la n h u n g d o n vi cbng n h u n g v i n ehua co m b t m b hinh n a o eb the u b e tinh n g a n saeh p h u h p p vbi tinh Mnh van hanh cua to chire (Jordan & Hackbart, 2005). Tir ngMgn eiiu nay cho tbay, vige lap ngan sach la mpt ngi d u n g quan ttgng cua bat ky d o n vi cbng nao, vi n o giup tao ra
143
thong tin n g u o n gbc cb tinh chinh xac cao cho qua trinh thue Men n g a n sach d u p c giao tiong nam, tiong d o dae bigt chinb la eae tb ehiic thuoc k h u vue cbng.
Vbi y ngMa nay, b a n g viee thue Men tb'ng h g p tbng q u a n cac nghien eiiu t r u b e day, bai viet gibi tMgu biic tianh chung nhat ve m o Mnh d u toan n g a n saeh tren eo sb t h a n h qua boat d p n g (PBB), viec iing d u n g tai eae quoe gia va bai hoc ling d u n g cbo cae eo q u a n h a n h chinh, to ehiie xa hgi, ehinh tri ngh'e n g h i e p ttong khu vuc cbng a i a Viet Nam.
2 . Ndi dung nghien cUu 2.1. Gidi thieu vemo hinh diXtodn tren casd thdnh qud hogt dgng
PBB la mgt k h u b n mSu d u o c chinh quyen TP.
Ontario eiia H o a Ky gioi thieu lan d'au tien vao n a m 2003 trong Tai lieu ve q u a n trj k h u vuc cong (Aleksandra & Aleksandar, 2014) bbi chinh q u y e n m u o n tao ra su thay doi trong mbt so diem ciia k h u v u c cbng, db la: Thach tbiic ve tai cMnb cbng phat t n e n on dinh va b'en viing; N h u c'au cM tigu cbng ciia xa hoi ngay eang gia tang; Hoat d b n g ve mat n g a n saeh cMnh p h u can t h i d i hpp, hiiu Meu, Mgu qua va m i n b bach; Thay doi tiach nMgm giai ttinh trong moi q u a n he vbi cac eo q u a n khae.
PBB la viec ube tinh miie ngan saeh tong the mang tinh toan dien ttong p h a m vi toan ehinh phii de p h a n b b nguon luc cong n h a m dam bao eho tat ca cac boat dbng CO ngubn goc nha nube phii hop vbi nhiing cbinh saeh u u tign khac nhau oia quoc gia. KM ap d u n g PBB vao vigc quan tii nha n u o c se giiip cho ke'toan khu vu'c cbng cb duge nhiing die'm thuan lgi rUiu sau:
- Vige p h a n phoi ket qua ciia ngan sadi nba nuoc (NSNN) chat ehe se h o ttp nhieu cho cong tac cbinh ly quyet toan, giam bbt khoi lugng cong viec cho ke' toan.
- Ke toan se eb co sb tb'ng h o p ttong don vi ciia minh, d i n g n h u phgm vi giira cac bp, nganh ve miic n g a n s a d i p h a n bo theo ttinh t u u u tien nhat dinh.
- Gia tang su minh bach va ttach nMem ciia nhiing ngubi diing d a u ttong d o n vi, bbi d o so iieu tit ngan saeh d u g c kiem tta mot each de d a n g h o n p h u o n g t h u c tniy'gn thong.
- Vbi miie n g a n saeh p h a n b b theo chuong ttinh h a n h d b n g se giup ehat l u p n g eiia san p h a m , h a n g hba va dich vg cbng d u p e nang cao b a n .
- M b hinh nay eb the giup cho cbng tae ke toan xir ly cbng viee mpt each tibi chay, dieu d i i n h n h a n h ehbng ne'u eb nhiing di'gu kien mbi xuat Mgn ve eae chinh saeh chung o i a Nha nube.
HlNH 1:6 BlfflCXACDINH NfllDUNSTHEO MO HINH JITTOAN NOSN SACH TREN CO S 4 T H » N H QUA HOAT BONG
I P a u ra cua qua t r i n h | Thdnh qua ghi nhgn
Nhiem vu can dat r Ho^t d 9 n g thu'c h i ^ n \
I Cac ngudn l^-c | > Cac q u y trinh Quy NSNN
2.2. Kinh nghiem dp dung tgi mdt so quoc gia
2.2.1. Hoa Ky
Hoa Ky khbng b a n h a n h mbt k h u b n m a u lap d u toan chung cho tat ea eae b a n g m a moi t h a n h p h o se eb nhirng ehinb sacb eg the phii h p p vbi tinh Mnh va vsn de tai chinh d a n g gap phai (Boger et al, 1994). Chinb phil Hoa Ky cho rang, hg thong phiic tap khbng h ^ liic nao ciing tot n e n trong qua trinb nay da lua chon theo h u b n g dem gian. Chinh quy'en cac bang da dua ra mpt b a n g m b ta c h u o n g truih h a n h d p n g n h a m kie'm soat d i a t ehe n h i m g hgn che ttong n g a n sacb.
Trong b a n g nbi d u n g eac vigc phai t h u c Mgn nay CO yeu cau ap d u n g m b tiinh d u toan tren co sb thanb qua hogt d p n g vao hg thong ke toan kep trong quy tiinh q u a n tri tai cbinh cbng (Yiltn et al, 2011). Ben canh do, eae b a n g cbn cai tig'n vigc giao ttep giiia dan chiing va ehinh quyen d e tie'p n h a n thbng tin p h a n hbi v'e eae h o a t d o n g ciia kinh te' - xa hgi. Qua db, tien h a n h xay d u n g c h u o n g trinh dao tgo cbo k h u vuc cbng v'e ke toan q u a n tii hogt d b n g de cung cap n g u b n n h a n lue eho cac d o n vi thubc b a n g nay. Kinh ngMgm tai n u o c nay cho thay, neii m u o n chuyen sang m b hinh d u toan kbac tM can q u a n tam de'n each thiie do lubng va p h u o n g thiie tig'p can tiong timg chuong ttinh eg the.
2.2.2. Philippines
Vao thang 11/2011, Bg Q u a n tri va N g a n sacb d u p e CMnh phli PMlippines giao h o a n thien he thong ke toan eong, tiong db yeu cau hg thong tai cbinh cbng thay the viee lap d u toan theo m o Mnh uoc tinb tren CO sb ket qua d a u ra. De cb co sb di vao a p d u n g m b binh nay, d a u nbirng nam 2000, Chinh phii d a eb ke' hoach d'au tien la t h u c hien q u a n tri cM tigu cbng va da d e m iai nMeu ket qua tieh c u e ve cac m a t n h u :
144
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Tang ky Mat tai chinh, p h a n b p n g u p n Igc m a n g tinh diien lugc va nang cao su Mgu qua ttong hogt d g n g cua Chinh phii. Cbinh p h u n u b e n a y k h a n g dinh, eai each tai chinh la ngi d u n g can t h g c Mgn d a u tign vi nb eung cap d u p c thbng tin xac lap t h u t u u u tign trong cM tieu tir NSNN. Tuy nMen, viee eai each nay vin chua giiip eae nha lanh dgo rihan thiic ro van de chiu ttach nhigm ve hoat d p n g ciia minh da dieu h a n h ttong nam tai chinh.
Tir do. Van phbng Bg Q u a n tri va N g a n sach da tien hanh sang b u b e ke' tiep - thuc hign eac m b h i n h cM tieu va tai ehinh cbng, tiong d o k h u b n kho cM tieu trung han vao n a m 2007, k h u b n k h b ve chi so b o a t dpng tb d u i c vao n a m 2008 va d u toan n g a n sach theo hoat dgng vao n a m 2010. Ket qua ciia giai d o a n tiep theo ding giup d i o NSNN a i a n u o c nay cb the u o c tinh tren eo sb nhieu nam, ma eon d u a vao tibu cM ve cac boat dpng eiia to chiie kM tinh toan miie n g a n sach. Chinb phii Philippines cho rang, viee chuyeri sang PBB n h a m h u b n g d e n 4 u u diem sau: (i) Cai thien tinb minh bgch eho cae d o n vi ra quyet djnh va cbng ehung; (ii) Lien ket eae boat d b n g a i a CMnh p h u vol viec dat dugc eae m u c tigu c h u n g ciia xa hpi; (iii) Cung cap hen tang de cai thign cae quyet dinh tai trg ngan sacb quoc gia cho eac hoat d p n g mpt each h g p Iy; (iv) Do luong nhiing n b lue eiia CMnh phii de xac dinh xem hg eo lam ngn s u kbac bigt so vbi t r u b e kia hay khong?
2.2.3. Ghana
Trong linh vue tai ehinh kg' toan k h u v g c cong, Chinh phil Ghanna da tgp ttung cai tien ke't q u a sir dung ngan saeh b a n g viec a p d u n g Khubn kho chi tieu tnmg ban (MTEF). Tuy nhign, de m b hinh n a y eb the tiieii kbai mgt each d o n g b b trong vigc thu - cbi KSNN, cac eo quan kbu vuc cong da a p d u n g viec lap du toan tten co sb thanh qua boat d g n g trube.
Viec lap d u toan theo co s b thanh qua hogt d o n g da dugc lap ke hogch va xm y kien ciia Chinh p h u ve tinh Mgu qua ciia qua tiinh d u toan ngan sach trong ke toan cbng. Sau kM chap thugn d u a vao t h u c hign, mo hhib da dugc trieh khai d e lam nen tang eho viee ap dung MTEF. Theo npi d u n g ciia m b Mnh d u toan, van de ehinh can d u p e q u a n tam eiia ke toan eong nube nay chinh la ket qua cbi tieu N S N N . Ba cap dp cua vail de nay la: (i) Tieh h p p vao yeu to ky Mat tai diinh; (ii) Tinh ehat u u tien o i a eae thanh p h a n chi tieu cbng; (iii) Tinh Mgu qua v'g m a t ky thuat de sir dung eae nguon luc cb n g u o n goc ngan sach d u toan.
Vbi 3 cap dg db, m b hinh da d u a ra 6 nguyen tac ma cac nuoc co d u kie'n ap dung, db la: tinh m i n h bach va
ttach nhigm giai tiinh; tinh ttgn ven ttong NSNN; kba n a n g cb ttie tign doan ve nguon luc va cac chinh saeh;
tinb l m h hogt eua hoat dpng; kha n a n g thach thiic cac ca n h a n trong dem vi; s u Men hiiu va cMa se thong tin mbt each n h a n h ehbng va chinh xac. Viec trie'n kbai va d u a vao ap d u n g tiiuc te m b Mnh nay da giai quyet d u p e s u on dinh tiong viee sir d u n g NSNN ciia mbt qubc gia, tii do giiip eho cac quye't dinh ehinh sach d u p e d a m bao pbii h p p vbi tong the kinh te', cae loai cM tieu d e u d u g c xae dinh n g a y tir dau, neu cb phat sinh nhiing hogt d b n g dgc biet tM ciing cb the thue hign thu cbi binh t h u b n g , khbng tgo ra su bien dbng cho n g a n saeh.
2.3. IVtptsdgai j? chinh sdch vao ketodn cong Viet Nam
Vigc lap d u toan la cbng vigc q u a n ttpng tiong suot giai d o a n gbi chep o i a k e t o a n k b u vue cong. Cbng tac ke toan tai nhiing d a n vi nha nube lubn phai gan lien vbi miie n g a n saeh da d u g c d u toan va d i n g la co sb de tie'n h a n h quyet toan hang nam tai cbinh cho d o n vi. KM v a n d u n g vao k e t o a n cbng tren eo so d a u tien, ehinh la d u toan n g a n s a d i tbi cac d o n vi cong trube tien can n h a n thiic d u g e tong the q u y trrnh chung co ban eiia cae n u b e kM lap d u toan tren co sb ciia m b hrnh nay lubn h u b n g tbeo 6 giai dogn n h u Hinh 1.
Sau kbi xac d i n b boan tat tM eac d o n vi cbng se d i m g N S N N g i u p cbo d o n vi v a n h a n h theo hoat d b n g da de ra va d u g c cap cb tham quyen phe duyet.
Khbng nhiing vay, NSNN cbn gbp ph'an dieu tiet tM t r u a n g , binh on gia ca va kiem ehe lam phat va chinb la cong cu de dieu tiet thu nhgp, gbp ph'an giai quye't cac van d e xa hgi va bao vg moi truang. Chinh vl vay, thbng qua su van d g n g eiia von ngan saeh, Nha nube t h u e Men h u b n g dan, cM phoi, kiem soat eac ngubn Iuc tai chinh khac ciia quoe gia. Vbi PBB se pbai di tii
" Q u y tiinh" (3 buoc) den "Ket qua" (3 buoc), nen kM v a n d u n g m b hinh nay vao linh vuc ke toan kbu vuc cbng tM cac d o n vi cb the l u u y den n h u n g diem sau:
Mat Id. ehuan bi dieu kign can thiet de cb the a p d u n g m b M n h PBB mbt each t h u a n lpi: Nhiing dieu kien can thie't theo eac quoe gia bao gom nhiing nbi d u n g chinh m a n g tinh vi m b ma mbi n u b e can eo s g n h a n dign rb. Cu the eb 3 n h b m dieu kien sau can co s u q u a n tam va thong n h a t ttong Cbinh phii gom:
Tb'ng the q u y p h g m h a n h lang p h a p ly ve tai chlnh va ke toan cbng; eo cau n g u o n thu va nhigm vu cM;
cau true dia gibi b a n h chinh toan lanh tho. Dieu nay a n h h u b n g d a u tien d e n cbng tac lap d u toan a i a mot n u b e .
Hai la. xem xet quy dinh ve vige ban hanh thii t u
u u tien ttong cMnh sach, c h u o n g trinh cbng: CMnb phil phai thong n h a t d u p e toan bg c h u o n g ttinh, ke h o a d i d i n g n h u ehien l u g e ttong n g j n han, trung b a n va dai h a n theo thii t u cae bae u u tien khac nhau.
Ba la, nghign a i u , ra soat sira doi, bo sung h a n h lang p h a p ly ve N S N N sao d i o d o n g bb va cb the tien doan: De di vao cM tiet tiii cimg voi k h u n g p h a p ly tbng the theo nbi d u n g d a u tten, Viet N a m can doi cMeu ra soat tong the eac linh vuc can q u a n ly trong xa hbi de dieu cMnb Mat p h a p ve n g a n sacb sao cho eb su nhat q u a n giiia cac n g a n h nghe va k h u vgc.
Lap dir todn ngdn sach va ke hoach dii bao ddng vai trd quan trong trong tat cS cac dcfn vj, CO quan nha ntfdc. L|p duf toan ngan sach
"chuan" giup cho ccic to chuTc phat trien ddng hvCdng va tranh trirdng htfp chi tidu qud mi^c.
Ke hoach dU bdo se giup dtfn vj sit dung ngan sach cd the It/dng trudc cac kich ban se diSn ra trong mdt thdi gian.
Bon la, tap trung vao linh vue kg' toan n g a n sach trube, sau do den Iinh vuc ke toan khac: Mo Mnh nay tap t n m g lam sao eho cbng tae d u toan ciia timg d o n vi bgn d i e eo s u khae bigt nhi'eu vbi qua ttinh thue Mgn thuc te. Dieu nay se thuc Mgn tot sau khi cb co d i e tai cbinh va p h a p Mat n g a n sacb de dieu ehinh che dp ke toan Mgn banh. Dong thbi, can ra soat vbi cae che dp ke toan kbac ttong cae d o n vi cbng d e ttanh CO su khbng thong nhat ve quy dmh.
Nam la, tten h a n h p b a n cap lai eae co q u a n n h a nube, bp nganh theo eo eau b g p ly: D u toan d u p e tien h a n h theo phan cap n g a n h dpc tir T n m g u o n g xuong dg'n cac dia p h u o n g . Tuy nhien, mbi quan bg va cau tnic giiia eae d a n vi cbng Men tai con qua phiic tgp, chua the hign d u g e mbt eau tnic rb rang. Di'eu nay ciing can phai sap xep tinh gon lai bg may d i n g n b u cau tnic tb ehiic cbng.
Sdu la, miic n g a n saeh b a n g nam eiia nhiing d a n vi can h u b n g den theo timg h a n h dgng cu the: Vigt Nam can q u a n tam den nhiing h a n h dbng cung n h u cac c h u o n g trinh cu the, tiong db gan chat giiia tai cMMi, ke toan va hg thong kiem soat tir co quan Kho bac Nha n u b e d e quan ly riii ro ngan saeh h a n g nam.
Bdy la, hogt d p n g tiong d o n vi cbng phai xem xet day du, ro rang va t r a n b su khbng tap trung: Tinh minh bach la m u c tteu quan trpng tiong mb binh nay Cling n b u Ip trinh ap d u n g Chuan m u c ke toan cbng sap tbi tai Vigt N a m . Do do, kM ra soat can Iam sao eb the ve ra mbt hg thong bai ban, tranb su triing lap
ca ve nhiem vu va q u y e n h g n thi vigc a p d u n g uiui ^yj the thuc Men theo h u b n g d g toan d g a tien ke't qua.
3. Ket luan
Tbm lai, Igp d g toan n g a n sacb va ke hoach d u bao d b n g vai tib q u a n tigng tiong tat ca cac d o n vi, eo quan n h a n u b e . Lap d u toan n g a n sach " c h u a n "
giiip cbo cae to ehiic phat ttien diing h u b n g va tianh t r u b n g h p p chi tieu q u a mice. Ke hoach d u bao se giiip d o n vi sir d u n g n g a n saeh eb the l u b n g t r u b e cac kieh ban se dien ra tiong mpt thbi gian. Day d u g e xem gibng n h u ve mpt tam ban d o nhb v'e t u o n g lai.
N h b do. ban lanh dgo hay thii t r u b n g tb chiic se d u a ra ke hoaeh thue Mgn pbii h p p de dat d u g c m u c tteu.
Lgp d u toan n g a n s a d i tren ca sb thanh qua boat dpng la vigc Iam c'an tMet n e n cb d u tinh a p d u n g vao thuc Mgn t h u b n g xuyen de' d a m bao s u p h a t tiieri v i j r ^
mgnh. W Tai lieu tham khao:
/. ie Thi Cdm Hdng (2019). Kmh nghiem lap di/todn tren cdsdbogtdgng tai cdc gudc gia. Tap chi Ketodn - Kiem todn thdng 8/2019;
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& Finandal Management Winter2005, vol. 17. no. 4. pp. 471-487;
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Thbng tin tac gia:
75. Nguyen Phong Nguyen. TS. Tran Mai Bong, TS. Pham Quang Huy Trudng Bai hgc Kinh te TP Ho Chi Minh
Email: [email protected]
