Tap chi KHOA HQC & CONG NGHE 167(07)- 199-204 Ta Thi Thanh Huyen vd Btg
T A N G C C O f N G Q U A N L Y V O N D A U TU" X A Y D L T N G C O B A N Tlf N G A N S A C H N H A N U ^ d C T R E N D I A B A N T I N H T H A I N G U Y E N
Ta Thi Thanh Huyen^', Nguyen Manh Dung^
'Truang Bai hoc Kinh tS & Qudn tr] kinh doanh - DH Thdi Nguyen, 'Dgi hQC Thdi Nguyen TOM T A T
Bai viet dS sii dyng cac tai liflu, sfl li§u thd cip, phuong phap thong ke mo ta, phuong phap so sanh nh5in danh gia mpt each toan dien quy trinh quan ly vfln dau tu xay dyng ccr ban (XDCB) tir ngan sach Nha nude (NSNN) tir cflng tac lap ke hoach phan bo von dau tu, cflng tac thanh, quyet toin von dau tu va hoat dflng giam sal, tiianh tra quan ly von dau tu xiy dung co ban lir ngan sach nha nude tren dja ban tinh Thai Nguyen,.., nham kien nghj m^l sfl giai phap tang cudng quan ly von diu tir XDCB tir NSNN tren dia ban tinh Thai Nguyen den nam 2020, Tir khoa: Qudn ly von ddu tu, Ddu lu tic ngdn sdch Nhd nu&c. Von ddu tu xdy dung ca bdn, Nguon von ngdn sdch Nhd nu&c
DAT V A N D E
Thai Nguygn vdi thg m a n h ve vi y i dia ly, giao thong d u o n g bg, Ii trung tam kinh te chinh y i ldn cua v u n g T r u n g du va mign nui phia Bac. T r o n g nhCrng n a m g i n d i y , tinh da cd nhieu chinh sach u u dai khuyen khich dau tu trong n u o c v i cac du an co von d i u tu nuac ngoai [3]. Dfii vdi cac c h u a n g y i n h , du an d i u tu X D C B tii N S N N trdn dia b a n tinh dugc thyc hien c o b a n theo quy dinh cua nha nude theo lugt d i u tu cfing, Tuy nhign, cong t i c q u i n ly v 6 n d i u t u X D C B tir N S N N ciia tinh v i n con nhiing ton tgi n h u : mgt sfi c o che chinh sach chua phu hgp, thieu va chua dfing bg; kg hoach p h a n b o v6n chua hgp Iy;
thanh loan von con cham, cfing tac quygt loan chua kip thoi; c o n g tac giam sat, thanh tra chua p h i t huy d u g c hieu qua, dan den that thoat, lang phi von cua N h i n u d e . . . Chinh vi vay, can cd giai phap tang c u a n g quan ly vfin d i u tu, d a c biet quan ly vfin dau tu trong lmh v y c d i u tu X D C B tir N S N N tren dia ban tinh,
P H U O N G P H A P N G H I E N C C u Nhom t i c gia sii dyng each tigp can tit trgn xudng va tiep can md, nghia la phan tich toan di?n quy trlnh quan ly von d i u tu XDCB tir NSNN tir cfing lac lap ke hogch p h i n bo vfin
* Tel: 0912 463113; Email: [email protected],
d i u tu, cong tac thanh, quyet loan vdn dau t u va hoat dgng giam sat, thanh y a quin ly vfin dau tu XDCB til NSNN qua Kho bgc Nha nude Thii Nguygn... nham nghign ciiu, danh gii thuc ygng cfing tac quan \^ von d i u tu XDCB tir NSNN trgn dia b i n tinh Thai Nguyen.
Bai viet thu thap thdng tin thii c i p tir c i c i n p h i m , cgc tai lieu, bao cao cua U B N D tinh Thai Nguyen, cua Sd Ke hoach D i u tu, Kho bac N h i n u d e , S d Tai Chi'nh tinh Thai Nguyen va cac nghien ciiu cua ca nhan, Ifi chuc vg d i u tu xay dung c o b i n , quan ly von d i u t u X D C B tir N S N N , Sau do, sii dung c i c p h u o n g phap p h i n ti'ch n h u p h u a n g phap thfing k e m o ta, p h u a n g phap so s i n h n h i m danh gia cac kgt qua dat d u g c va nhu'ng han chg tir d o de x u i t giai p h i p tang c u o n g quan Iy vfin d i u tu X D C B tii n g i n sach N h i nude tai tinh T h i i Nguygn.
K E T Q U A N G H I E N C U t l
T h u c trang cfing tac lap kg hoach phan b o von d i u tu X D C B tii N S N N , ve c o ban Hgi d 6 n g nhan d i n , Uy ban n h i n dan (UBND) tinh da phan bfi va quyet dinh giao kg hogch v6n d i u tu X D C B cho cac dy an dap iing du cac dieu kien, d i m bao phu hgp vdi m u c tigu, nguyen t i c , dinh hud'ng chung va chu truong bfi tri c a cau vfin va lmh vyc dau tu. Vdi chuc nang nhi?m vu ciia minh, Sd Ke hoach - D i u t u cong b o va chiu trach nhiem quan ly 199
Ta Thj Thanh Huyen vd Dtg Tap chl KHOA HOC & CONG NGHE 167(07). 199-204 va digu hiidi cac ITnh vyc vg thyc hi$n ke
hoach dugc UBND tinh giao; ddng thai phdi hgp vdi So Tai chinh lip du loan ngan sach tinh va phin bfi ngin sich cho cac co quan, Ifi chiic, don vi trong tinh [1], cu thg theo bing sfi lieu sau.
Bang I. Ttnh hinh giao ki hogch vdn ddu tu XDCB tic ngdn sdch tinh Thdi Nguyin
Bon vj tinh ty ddng Noi dung
Ke hO^ch von dau tu
Sd du ^n So von BQ cho 1 du an
Nam 2013 2.368 542 4,3
Nam 2014 2.542 815 3,1
Nira 2015 3.557 843 4,2
Tong cong 8.468 2.200 3,8 Nguon. Phdng Kiim sodt chi - Kho bgc Nhd
nuac Thdi Nguyen
Co ciu ngufin vfin dau tu XDCB trgn dia ban tinh Thai Nguygn tir nam 2013 - 2015, vfin ngan sach trung uong chiem khoang 20%
tfing so ke hogch vfin giao, so con lai 80% do rigan sach dia phuong dam bao. Mgc dii tinh Thai Nguygn con gap nhigu kho khan trong huy dgng cic ngudn luc cho dau tu phat trien.
Tuy nhign, tinh Thai Nguyen vin lufin chii trgng, quan tim bo tri ngufin NSNN cho diu tu XDCB. So kg hoach vfin bo tri cho cac du an, cong trlnh hing nam dgu tang nhu: kg hoach von bo tn' nam 2014 cho diu tu XDCB so vdi nam 2013 tang 7,3%, den nam 2015 so ke hoach von bo tri cho diu tu XDCB so vdi nam 2014 tang ldn 14% [5].
Cong tic thanh, quyet toin von diu tu XDCB tir NSNN, nham quan ly tfit han cfing tic thanh quygt toan von diu tu XDCB til
Bang 2. Tinh hinh ehi NSNN cho
NSNN, tinh Thai Nguyen da thanh lap Ban chi dgo cua Tinh v6 diy manh cfing tac thanh, quyet toan vfin diu tu du an, cong trinh vol nhiem vy tham muu giiip UBND Tinh chi dao cac dan vi tfi chiic thuc hien vi?c quygt toan von diu tu XDCB Sa Tai chinh vi Kho bgc Nha nude la ca quan thuong tryc giup viec ban chi dgo, da tich cue phfii hgp lam viec vdi tirng chii dau tu de don dfic, thao gd kho khan vudng mac hoin tat ho sa thii tuc trinh duy?t quyet toin theo dung quy dinh.
Vg thanh toin vdn diu tu XDCB tir NSNN, UBND tinh Thai Nguygn, da chi dao quyet liet cac 86, Nganh trong tinh hudng dan, don dfic cac chu dau tu. Ban quin ly dy an tren dia ban tinh Thai Nguyen, da kip thcri phfii hgp vdi cic nha thau diy nhanh lien do thi cfing vi khin Iruong hoan thien thu tuc, ho sa thanh loan gui Kho bgc Nha nude de giai ngan, thanh toan vfin dau tu.
Sfi lieu bang 2 cho thiy, ty lg giai ngin thanh toan cac ngufin von diu tu XDCB hang nam dgu dat cao, nam 2013 ty 1? giai ngan thanh toan cac nguon vfin dat 96,4%; nam 2014 ty le giii ngan thanh toan cac nguon vfin dat 87,8%; Nam 2015 ty le giii ngin thanh toan cac nguon vfin dgt 93,1%. Cac khoan chi tir NSNN dgu dugc dam bao dung quy dinh cua Nha nude. Ve quygt toan vfin dau tu XDCB tir NSNN, can cir vao quy dinh ciia Bg Tai chinh [4] ve quygt toan von diu tu XDCB thuge ngudn vfin NSNN, Kho bgc Nha nude Thii Nguygn da thuc hien quygt loan von dau tu XDCB ngan sach dia phuong nam 2015 the hi§n qua bang 3,
ddu tu XDCB tinh Thai Nguyin
dung NSTW NSDP Tdng
KH von 424,9 2.369,2 2.794,1
Nam 2013 Thanh
todn 468,3 2.226,3 2.694,6
TT/KH 110,2
93,9 96,4
KH vdn 544,2 2.542,8 3.0S7
Nam 2014 Thanh
todn 533,0 2.178,4 2,711,4
(%)
TT/KH 97,9 86,7 S7,S
KHvdn 633,2 3.557,8 4.190,9
£>o« vi tinii: ty dmg N i m 2015
Thanh Oi) loan TT/KH 617,1 97,5 3.281,9 92,2 3.899,1 93,1 Ngudn: Phong Kiim sodt chi - KBNN Thdi Nguyin
Ta Thi Thanh Huygn va Dig Tap ohi KHOA HOC Sc CONG NGHE 167(07): 199-204 Bang 3, Tinh hi
Ngu^n von Von ftau tuNS tinh Keho^ch von nam 2015 Ke hoach von nam tmoc keo dai SO du tam ting nam truoc
nh Ihanh loan lie hoach von nam
KHv6n 1.9S3 1.623 181 149
So von thanh toan
1.760 1.434 177 149
20/5 Dim So von quvet toan
1.649 1.377 133 139
v( linh: ty dong TJ le {%)
90,01 88,35 97,79 100,00 Nguon- Bdo edo quyit todn
Trong nam 2 0 1 5 , ty Ie giai n g i n c i c nguon vfin dgt t u o n g doi tot, sfi thanh t o i n ke hogch von la 1.760 ty d6ng/1.953 ly dong dat 90,01% ke hoach von d u g c giao [2]. Tuy nhien, van con mgt v i i du an con ton d g n g Ii do: mgt sd chu dau t u chua thue d u g c t u van quin ly d u i n theo q u y dinh, mgt so chu dau tir, ban quan ly du an c h u a chu dgng nghien Cliu cac van ban c h e d o quy dinh ve quan ly, kigm soat thanh toan von d i u t u X D C B , chuong y i n h m u c tieu quoc gia, trii phieu chinh p h u . . . D o do, h o s o t a m ung, thanh toan giri dgn kho bgc N h a n u d e con nhigu sai sdt, phai t r i lai dg h o a n thien b o sung.
Cong t i c giam sat, thanh tra quan ly von d i u tu XDCB tir N S N N , trong nhiing nam qua, tuy chg do chinh sach vg d i u tu X D C B co nhigu thay dfii va con nhifiu bat cap da l i m cho cac chu dau tu, nha thau va cac c o quan quan ly gap kho khan, lung tung trong trign khai thuc hien, n h u n g cong tac nay da gop phin thuc hien tdt chu t r u o n g ligt kiem chi cho NSNN, cung cac cap, c i c nganh duy tri trat ty ky c u o n g trong quan ly tai chinh va diu tu X D C B .
Tu nam 2013 den nam 2015 phong kiem soat chi - KBNN Thai Nguygn d i ygu c i u Chii d i u tu. Ban q u i n ly d y an hoan thien hfi s o thanh toan c i c khoan chi khong hgp phap, hgp I? la 163,3 ty dfing. Dong thoi, da hudng dan c a chg, chinh sach mdi, ddn doc hoan thi?n e i c ho so thu mc thanh toan theo quy dinh.
von ddu luNS linh nam 2015 - KBNN Thdi Nguyen Bang 4. Tinh hinh tic choi di nghi Chu ddu tu.
Ban QLBA hodn thien ho sa thanh loan Dan VJ: Ty dong - _ , „ ,-^„. J Nam STT NOI dung ^OIS
Von dau tu „ . XDCB
Von Chuong 2 trinh muc deu, 5,2
Su nghiep kinh te
3 TSng 44,2 Nam 2014 58,1 6,8 64,9
Nam 2015 37,7 16,5 S4,2
Tong 134,8 28,5 163,3 Nguon: Phong Kiim sodt ehi - KBNN Thdi Nguyen Hieu qua q u i n ly vfin dau tu, xet ygn giac do vi mo, CO nhieu tieu chi d e danh gia hieu qua quan ly vfin d i u tu X D C B lir NSNN, Mac du con nhigu hgn chg nhung chi so ICOR dugc coi la tigu chl dai dien tigu bieu cho viec danh gia hieu q u i quan ly vfin dau tu X D C B tir N S N N thong qua hieu qua kinh te dgt dugc.
Viec d i n h gia hieu qua q u i n ly vdn dau tu X D C B tir N S N N tai tinh Thai Nguygn thong qua he sfi ICOR dugc tinh t o i n theo cfing Ihtic ciia World Bank:
ICORnam t = D i u hi nam t-1 / (GDP nam t - G D P nam t-1)
I C 0 R ( v 6 n NS) nam t = D i u tu (v6n N S ) nam t-1 / (GDP nam t - G D P nam t-1) Kgt q u i tinh toan, danh gia, so sanh vdi chi tieu trung binh ciia ca nude, d u g c the hien qua bang 5.
Tg Till Thanh Huyen vd Dtg Tap chl KHOA HOC & CONG NGHE 167(07): 199-204 Bang 5. Hi sSlCOR tinh Thai Nguyin so v&i cd nuac qua cdc ndm 2013 - 2015
Tinh Thai Nguyen Nam
2013 2014 2015 Trung binh
ICOR (Von DT todn
2.98 3.1 4.79 3.27
XH)
icon
(Vin BT lit NSNN) 0.61 0.59 0.82 0,62
(Vin ICOR DTtodnXH)
4.01 3.51 5.4 3.61
(VSn ICOR BT tir NSNN)
0.61 0.23 0.25 0.31!
Nguon: Trangwebcua Tong cue thong ki (htlps.//www gso.gov vn).
Niin gidm thong ki 2015 tinh Thdi Nguyin vd tinh todn eua tdc gid Vg mgt kinh tg, hieu q u i d i u tu cua tinh t h i p
hon so vdi c i n u d e . Ngu n h u nam 2013 he sfi ICOR ciia tinh la 4.01 tiic la p h i i d i u t u 4.01 dong da lam cho G D P ciia tinh tang len 1 dong, so vdi ca n u d e chi b o ra 2.98 dfing l i m GDP tang 1 dfing. Den n a m 2015, he sfi ICOR vfin d i u t u l o i n xa hgi cua tirdi da giara ro ret, can dgn 5 4 dfing de G D P tang len 1 dfing, trong khi do hieu qua kinh tg vfin dau tu toan xa hgi cua ca n u d e chi giam tuong doi, m a t 4.79 d o n g de G D P tang thgm 1 dong. Sau khi x e m xet hieu qua sii dung vfin dau t u toan xa hgi noi chung, ta nghign Cliu he sfl I C O R ciia vfin d i u tu tir N S N N . Ket qua cho t h i y , hieu q u i von d i u tu tir N S N N tot hon so vdi hieu q u i von d i u tu t o i n xa hgi noi chung.
D A N H GIA C H U N G V E Q U A N LY V O N D A U T U X D C B TLT N S N N T A I T I N H THAI N G U Y E N
Trong cfing t i c quan ly von d i u t u X D C B tir N S N N tgi tinh Thai N g u y g n van con mgt sfi bat cgp:
Cac van ban quy p h g m phap luat h u d n g dan lugt Xay dung, luat D i u thau con nhidu chong cheo, mau thuan giua cac bg nganh v i ngay ca ngi dung ciia tirng van ban. D e h u d n g dan luat X a y d u n g dgn nay da co b a n 30 Nghi dinh, Thfing t u h u o n g dan, co nhieu van ban ap dung chua x o n g thi da co van ban khac thay the, lam ach tac khfing nho trong viec thuc hi?n cac trlnh t u ciia du an, Cong t i c ke hogch hda con nhieu b i t cap, vi^c phan bfi vfin d i u t u X D C B til ngufin vfin N S N N cua tinh chua that sy hgp ly, D i u
tu con dan y a i , c h u a tap trung, chua diit digm cho eac cong trinh trgng diem, chuyin tiep; viec p h a n bfi vfin c h i m . Trong d i u tu X D C B con CO hi?n t u g n g khoi lugng xay d u n g d a dang lon, nhigu cfing trinh chd vfin khong d u g c bfi tri ke hogch von nam, mac du la cfing trinh chuyen tigp, N g u g c lai co hien t u a n g von N S N N da bd tri theo kg hoach Igi bi u dgng k h o n g thanh t o i n d u g c do don vi chua du thli tuc t h e o quy dinh.
Cong tac giai n g i n con hgn che; khoi lugmg thuc hien va thanh loan von dau tu thudng don vao cufii nam; tinh trang von cho khfii lugng con kha phfi bign mat khac do viec phan bfi vfin cho cac du i n c h i m cung lam cham tien d o thanh toan vfin.
C h i t lugng cua cflng tac tham tra quyel loan chua cao, dgi ngQ can bg lam nhiem vu tham tra phg duy?t quyet loan thieu, nang lye han chg khong co kha nang kiem y a ho so hoan cflng, it di kiem y a thuc tg ma chi dua vao hfi sa, chiing tir, so sach t u cac don vi ybih len, nen anh h u q n g khfing nho den chat lugng ciia cfing t i e thanh quyet toan, doi khi gay that thoat, lang phi vfin d i u tu X D C B tir NSNN.
Qua thanh tra, kiem tra cua cac c o quan: Nhu thanh tra nha nude, thanh tra chuygn nganh, kiem loan,,, da phat hien sai p h a m thit thoat vfln d i u t u X D C B tir N S N N tap Unng trong cac khau: trmh ty thuc hien d i u t u XDCB, lgp tham djnh va phe duyet du an, thigt kg - tong dy t o i n , dau thau, chi d m h t h i u ; nghiem thu, thanh toan, quygt t o i n cfing trinh...Tuy nhien, ket luan thanh y a d y an d i u t u X D C B chua tfit ngn mOl s6 cugc thanh y a chua lam ro
202
Tg Thi Thanh Huyen vd Btg Tap chi KHOA HQC & CONG NGHE 167(07): 199-204 nguyen nhan gay thit thoat lang phi va nhCtng
hanh vi tham nhung tigu eye trong quan ly, sii dung vfin a khau nao ma ehi dimg lgi a viec xem xet trinh ty thu tye diu tu XDCB ngn chua quy rfi trich nhiem tap the, ca nhan de kien nghi xii ly kip thai,
GlAl PHAP T A N G CUCiNG Q U A N LY VON D A U T U XDCB Tir NSNN TAI TINH THAI NGUYEN
Can doi mdi hoan thien ca chg quan ly vfin diu tu XDBC tu NSNN theo hudng. Nhi nude ban hanh cac dinh miic kinh te - ky thuit tflng hgp. Cae dinh miic kinh te - ky thuat chi tigt mang tinh tham khao; Can chuygn hinh thiic gia xiy dyng theo khu vuc sang xac dinh gia xay dung cfing yinh phu hgp vdi yeu cau cua tirng loai cfing trinh xay dung va yeu td khich quan cua thi trucmg;
Nha nude nen bo viec cong bo gia vgt lieu xiy dung, gia ca miy, cic gia nay nen theo CO che thi truang. Ngu co nhiing bign dgng ldn Nha nude cfing bfl chi so gia xay dung cung thai ky dg didu chinh chi phi xay dung.
Kien loan bg may quan ly vfin dau tu XDCB tir NSNN theo hudng lam ro trach nhiem, quygn hgn cua cac chii thg true tigp tham gia quan ly, sii dyng ngufin vfin dau tu. Ca quan dugc giao chu sa huu vfin NSNN, cin thuc hien theo hinh thiic tap trung vao mgt dau mfii.
Can CO sy phfii hgp giua chi diu tu' XDCB va chi thuang xuyen cho duy tu, bio dud'ng, siia chiia cac cong trinh. Su thieu phfii hop nay ii nhuge didm ciia he thfing quan ly ngan sach. VI ngan sach dinh cho dau tu' xiy dung do Sa Kg hoach va Diu tu trlnh duyet nhung ngin sach dinh cho chi thuang xuygn cho duy tu, bio du&ng, siia chiia cac cfing trinh lgi do So Tai chinh trinh duyet. Hien nay, do chit lugng dau lu thip, mgt so cflng trinh su dung chua bao liu da xuong cap nhung khong dugc duy tu, bao duang thudng xuygn. Qua thoi gian se lam chi phi bao du&ng ting nhanh, ngu khfing kip dap ung cong yinh se xufing cap nhanh va giy that thoat vfln NSNN.
Ben cgnh do, cin xii ly kip then, nghiem minh, lam ro yach nhi?m ciia tirng td chiic, ca nhan vi thuc hi?n che do trach nhiem dfii vdi Thu truong don vi sii dung NSNN trong quin ly digu hanh ngan sach khi de xay ra that thoit, lang phi va chi tigu khong dung muc dich. Phii kien quyet dinh hoan nhiing du in khong hieu qua, khflng bo yi von cho nhiing dy an khong du thu tuc dau tu, khdng phg duyet du in neu khfing xac dinh dugc nguon von thyc hign cho vice dau tu mdi.
Trong cfing tac quygt loan vfin cin co giai phap chin chinh, hoan thien nhu: ra soit, kien toan dgi ngu cin bfi thim tra quygt toan dy in hoan thanh tai co quan tii chinh cac cap. Dim bio dfli ngu can bg co dii nang luc chuygn mon dg thuc hien nhiem vu theo quy dinh.
Kiem toan Nha nude va cac co quan thanh tra, kiem ya tii chinh cin tang cuang cdng tic ehuygn mon nghiep vu de thim dinh, dfii chigu, so sanh phit hien va ngan chan kip thai cac hanh vi vi pham phip luat. Kign quygt xuit loan cic khoin chi sai muc dieh, khong dung khoi lugng, dan gia, khfing diing lieu chuan dinh muc, vugt dy toin ldn. Can thyc hien che do trich nhiem vat chat, kg ci trach nhiem dfii vdi nha thau, lu vin giam sal trong viec xac nhan thanh loan khdi lugng thigu trung thyc, khfing dung quy dinh. Viec thanh toan von diu tu phii dugc tien hinh theo dling quy trinh vi phuong thiic thanh loan theo tidn dg thuc hien.
KET LUAN
Bai bao di phan tich dugc thyc ygng cong tac quan Iy vfln diu tu XDCB tii NSNN tai tinh Thai Nguygn thai gian vira qua. Da dinh gia nhiing thinh tyu, han che va nguyen nhin dan dgn yeu kem yong quan ly von dau tu XDCB tir NSNN ciia tinh, Tir do de xuit mflt sfi giai phip nhim tang cucmg quin ly vfin diu tu XDCB tir NSNN cua tinh Thii Nguygn giai doan tdi. Vdi nhdng nfli dung nay, tac gii hy vgng se dong gop duoc nhu'ng giai phap tich cue nhim hgn chg thit thoat, ling phi, nang cao hieu qua sii dung von diu tu XDCB tit NSNN tgi tinh Thai Nguyen dgn nam 2020.
203
Ta Thi Thanh Huygn vd Dtg Tgp chi KHOA HOC & CONG NGHE 167(07): 199 - 204 T A I L I E U T H A M K H A O duyel quy hoach tdng the phit triSn kinh tS - xa 1. Hoi dfing^ nhan dan tinh Tliai Nguyen (2010), J^' ^ ' " | l ™ ' , ^ ^ > ' ^ " ^^" "^"^ ^ ° ^ ^ ^^ '^"^ "'^'"
Nghi quygt so 12/2010/NO-HDND ngay 20/07/2010, nghi quyet ve dinh miic phan bo du
den nam 2030,
4. Thong tu 210/2010/TT-BTC ngay 20/12/2010 toan chi ngan sach tinh Thai Nguyen thuc hien lir '^H^ ^ ? ^^" '^'"""^ ^^^ ^'-"'^ ^ \ ^ ' f l"^?^ l°?"
nam 2011 dgn nam 2015, ™" ^^" ^ "^^ ' ^ ^ S ^'^ l'^" ^*^"9C nguon von 2, Kho bgc Nha nude Thai Nguyen (2013, 2014, ^^[f^ |*^^° "'^." ^^ "e^ti f^ch nam ^ 2015), Thuyet mmh bao edo tinh hinh thyc hiSn ^ „ V ^ , S " . ^ " K ' " , T I' Nguyen (2013, kiam soal thanh loan v6n dSu tu XDCB td NSNN ^OH, 2015), bao^cao k a qua fliyc hien nhi?m vy 3. Quygt dinh s6 260/2015/QD-TTg ngay phat tnen kmh te^-xS hg.^ truoc phuong hucmg, 27/02/2015 cua Thii tu'dng Chinh phu, v6 phg ""^'^"^ ™ P*^^*'"«" "^'"h te - xa hoi nam sau.
S U M M A R Y
E N H A N C I N G T H E M A N A G E M E N T O F I N F R A S T R U C T U R E I N V E S T M E N T C A P I T A L F R O M T H E S T A T E B U D G E T IN T H A I N G U Y E N P R O V I N C E
Ta Thi Thanh Huyen'*, Nguyen Manh Dung' University of Economics and Business Administration - TNU
^ Thai Nguyen University This Study used documents and secondary data, descriptive statistical methods, and comparative method to comprehensive lyassess the process management of infrastructure investment capital from the state budget including the planning of investment capitalallocation, payment and settlement of investment capital, supervision, and inspection of management of infrastructure investment capital from the state budget in Thai Nguyen provincein order to propose a number'of measures to enhance the management of infrastructure investment capital from the slate budget in Thai Nguyen province toward 2020,
Keywords: investment management, investment from Ihe state budget, infrastructure investment capital, the stale budget capital.
Ngdy nhdn bdi: 16/01/2017; Ngdy phdn bien: 07/3/2017; Ngdy duyit ddng- 28/6/2017
Tel 0912 463113; Email. tlmnhhuyen@lueba edu vi 704
