QUANTRI-quANLY
QUAN LY CHI
NGAN SACH NHA NlJCfC CAP HUYEN:
T R I J 6 N G HCfP HUYEN BAO THANG, TINH LAO CAI
• NGUYIN VIET DUNG - NGUYIN NGQC TUAN
T 6 M TAT:
Trong nhffng nSm qua, c6ng tac quan ly chi ngan sach nha nddc cua hu>en Bao Thdng, tinh Lao Cai da dat nhieu ke't qua t6'l.Tuy nhien, ben canh nhdng ke't qua dat dddc, cong lie nay van cbnbgclO mOtso'hanche'can khac phue, nha't la trong dieu kien Huyen can day manh ihdc hien vil hoiin thanh muc tieu phat trien kinh t e - x a hoi giai doan 2016-2020. Bai vie'l danh gia thdc trang cong idc quan ly chi ngan sach nha nddc va de xua't mpl so'gidi phap nham hoan thien hoat dgng quan ly chi ngan sach nhh nddc tai huyen Bao Tha'ng, linh Lao Cai.
Tii khda: Quan ly chi ngan sach nha nddc, huyen Bao Thang, tinh Lao Cai.
I. D^t vS'n de
NgSn sdch nha nddc (NSNN) ca'p huyen cd vai trd quan trgng trong he tho'ng ngan sach nha nddc.
Trong qua trinh ddi mdi. phat irien kinh le - \a hoi.
Nhil nddc luon quan tam de'n cong tac quan ly ngan Siich nhh nddc, ddc bigt la hoat dgng chi ng§n sach nha nddc cap huyen. Trong nhffng nam qua, cong lac quan ly chi ngan sdch cua huyen Bao Thdng, tinh Ldo Cai da cd nhieu ddi mdi va dat difdc lie'n bo ddng ke. Tuy vay. \dn con mgt so'han che can khac phue ve: phan bd vo'n dau td va chi thddng xuyen: nang cao y thdc tiet uem. cho'ng lang phi.
f thdc k\ Iuat tai chinh,... Dieu nay anh htfdng khdng nho de'n cong tac quan Iy chi NSNN trong huyen vii eong tac gidm sat tai chinh ngan sdch cua H§i d6ng nhan dan huyen. Do dd, viec tang cddng quan ly chi ngdn sdch nha nddc ca'p huyen la ra't can Ihie'l, nhdm hoan thien va tffng bddc nang cao lii^uqua cong tac quan ly chi NSNN tai huyen Bao Th^ng, tinh Lao Cai.
2. Pham \i va phifcfng phap nghien cii'u Dff Ii6u phan tich bao gom nguon dd lieu thd
ca'p va nguon so'lieu sdca'p. Nguon dff lieu thd cap dddc thu thap qua cac bao cdo tiii chinh cua huyen Bao Tha'ng. tinh Lao Cai. nhd: bao cdo ve dd loan va quyel loan ngan sdch cap huyen; \an ban hddng ddn xay ddng ddtoan. difdc cung ca'p bdi UBND huyen Bao Thdng. Nguon dff lieu sd ca'p dtfdc ihu thap thong qua phong %a'n va dilu tra trdc tie'p bdng \ iec sd dung cdc phieu dieu tra y kien cua can bo quan Iy, chuyen Men phong Tai chinh va cdc ddn vi sd dung ngan sach. vdi so' phie'u dieu tra la 104 phie'u.
Phddng phdp phan tich so lieu. Phddng phdp tho'ng ke mo ta, phan tich so sanh, phddng phdp phan tich tdng hdp nham ddnh gia thdc trang cong tac quan lv chi ngan sdch nha nddc tai huyen Bao Thdng. linh Lao Cai.
3. Ke't qua nghien cdu
3.1. Thifc trgng qudn ly chi ngdn sdch nhd mfdc tgi huyen Bdo Thdng, tinh Ldo Cai
3.1.1. Cfing Idc Idp du todn chi .\'S\'N -Thdc hien cong tde lap ddtoan irong giai doan 2016 - 2018 dung theo hifdng dan he thdng ke toan
So 8-Thdng 4/2020 255
IAP Ml CONG TlUDNe
va muc luc ngan sach Thong iif so'342/2016/TT- BTC ngay 30/12/2016 cua Bg Tai chinh. Dif loan chi NSNN qua 3 nam co xu hi/dng lang len. Nam 2016, tdng dd loan chi NSNN la 515.316 tneu ddng. ndm 2017 tang Ien 572.493 trieu dong, nam 2018 tang len 628.190 trieu dong. Dd toan chi NSNN cua huyen lap tning vao 2 ngi dung chinh la chi dau td phdt trien va chi ihdcJng xuyen. Chi Ihddng xuyen chie'm i\ trgng chu yeu trong long chi can ddi NSNN, binh quan trong giai doan 2016 -2ai81d72.457f.
- Kel qua khao sdt ve cong lac lap dd todn chi NSNN cua cdn bg quan ly va chuyen vien dat d mdc trung binh vii kem. Mdc do cong khai, minh bach va dung quy trinh irong cong tac lap dd loan chi NSNN dddc danh gia d mdc 3.22 - dat mdc trung binh cao. Ke't qua khao sat ve cong tac lap dd loan chi NSNN nhin chung da cd su" cong khai.
minh bach va dung quy Uinh. Viec xay ddng dd loan da cd cdn cd vao ke'hoaeh dinh hddng, phat tnen kmh te' - xa hoi cua Huyen. Tuy nhien, mdc do tham khdo cua cac cdquan, ddn vi ca'p hu\en va ciip xa \an chi dai d mdc irungbinh thap. cung nhd chda chi tie't diiy du cac chi tieu cu the theo dung hddng dan he tho'ng ke lodn va muc luc ngan sach.
3.1 2 Cdng tde chdp hdnh dif todn chi NSNN Trong giai doan 2016 - 2020, huyen Bao Thdnglhdc hien chu infdng du tien cac dd an trgng diemlrong chi dau tdphat trien , de phdt trien kinh le- xa hoi . Cu the, nam 2018, Huyen da chi dau tif phat trien cho chifdng trinh, dd an chil ye'u phan bd cho hoat dgng cua cdc cd quan quan Iy nha nddc, dang, doiin the; chi cho hoai dong giao due - ddo tao, da> nghe vd chi cho cdc hoat dgng kinh Ie. vdi t\ trong trong tdng chi ddu tdphat trien lan Iddt la; 68,9%, 12.6% va 5.6%.
Quy mo chi thddng \u>en ctia huyen Bao Thiing trong giai doan 2016 - 2018 lu'dng do'i dn dmh va cd \ii hddng ldng nhe. Nam 2016, chi thifdng xuyen NSNN dat 379.801 trieu dong; Nam 2017 chi Ihifdng \uyen NSNN dat 397.691 trieu ddng (tddng dng lang 4,71%); Ndm 2018 chi Ihddng xuyen NSNN dat 406.800 trieu dong. tang lddng dng 2.29%. Chi thifdng xuyen cua Huyen cd ban da dap ffng dddc cac nhiem vu kinh te-xa hgi, dam biio an ninh quo'c phong, nang cao chat lddng giao due,... tren dia ban. Cd ca'u chi thddng xuyen dddc phan bd chu yeu cho hoai dgng gido due - dao tao. da_\ nghe; y te. dan so' va gia dinh.
Ke't qua khao sdt ve chii'p hanh chi NSNN cho tha'y huyen Bdo Thang mdi chi ddng d mdc trung binh. Chi tieu dddc ddnh gii cao nhat trong 5 chi tieu \h mdc do nghiem tuc, minh bach trong cdng tde quan ly chi NSNN dddc danh gia 3.21, dat 3 mdc trung binh, tiep d^'n la chi tieu mffc dd di6ng tin ke't quS thifc hien chi dddc thong bdo d6'n nhSn dan trong huyen du'de ddnh gia 3.12. dat d mdc trung binh. Cac chi tieu con lai la mdcdg phSnb^
NSNN phu hdp vdi ke hoaeh, nhiem vu. dff todn dat ra; mdc do phu hdp trong phan bd kinh phf cho hoat ddng cua Huyen trong chi dau tff phdi trig'n: mdc do phu hdp trong phan bd kinh phi cho hoat dgng chi thdcfng xuyen dat d mdc dg trung binh tha'p.
Td kd't qua khao sdt cha'p hdnh chi NSNN huy^n Bao Thitng cho tha'y viec phdn bo kinh pM trong hoat dpng chi dau td, chi thdcfng xuyen chda dddc lot, cdn chi nhieu cho hoat dgng cua cdc cd quan qudn ly nhd mfdc, ddng, dodn th^, ma chffa tap UTjng chi cho cac hoat dong kinh te, hoat dgng Wioa hgc - cong nghe va van hoa, the due, the ihao.
3.1.3. Cdng idc quye't lodn chi NSNN K6't qua chi ngan sdch cho tha'y huydn Bio Thang chi lddng dd'i sdt vdi thffc te". Tong chi NSNN huyen nam 2016 dat 97,6% so vdi dd lodn, nam 2017 dat 97,9% so vdi dff todn, nam 2018 dat 100,7% so vdi dd todn. Trong tdng chi NSNN huyen, cd 3 khoan muc chinh la: chi cdn ddi ngan sdch, chi bd sung cho ngan sdch ca'p dddi vd chi nop ngan sach ca'p tren. Muc chi bd sung cho ngan sdch ca'p difdi thifc hien dat 100% dff lodn dddc giao.
Chi tieu quan trgng va bie'n dgng trong chi NSNN huyen Bao Thdng la chi can doi NSNN, gom CO chi dau td phdt trien va chi Ihffdng xuyen.
Ve chi dau tdphdt trien: Trong giai doan 2016 - 2018, cong lac quye't loan chi ddu iff phdt irien cua Huyen chi dat: 74.3% nam 2016 so vdi dd todn, 82,2% nam 2017 so vdi dd todn, 88,4% ndm 2018 so vdi dif toan. Cong tde thffc hidn tha'p hdn nhieu so vdi dif loan, khong thffc hien theo dung ktf hoaeh dff dn cua Huyen de ra, khong quye't todn dddc cdc dff dn theo dung ke hoaeh da lam cho chi chuyen nguon cua Huyen ldn va cd xu hddng tdng qua cac niim.
Nguyen nhan la co mgiso'ddanchamd^nd^.
cung CO nhffng cong tnnh hoan thanh nhffng vddng mdc trong hd sd ihanh toan. dan de'n phai chuyan ngudn sang nam sau. Thong qua ra sodt cho diay.
256 So 8-Thong 4/2020
QUAN TBI-QUANLY
cic dffdn CO chu dau tff ihupc xa, thj tra'n quan ly v5n cdn nhieu han che. nhff: Viec phoi hdp chffa kip didi cua cdc chu dau td vdi kho bae nha nffdc huyen de thdc hien tii't todn tai khoan dong ma dff an. Viec phdi hdp cham din de'n mat thdi gian ra
>odt ciing nhd thie'u linh chinh xdc trong bao cdo.
Ve chi diddng xuyen: Nam 2016 dat 96,1% so vdi dy loan, ndm 2017 dat 94,1 % so vdi dd loan, niim 2018 dai 96,6% so vdi dff todn. Ke't qua nay cho thay cong tac quan ly chi thffdng xuyen cua Huy?n rat chdt che va tiet kiem so vdi dd todn dffOc giao. Tuy nhien, van co mot so khoan muc chda sal vdi thffc te, mgt so'ddn vi chifa thifc ,sd tie't ki^m. Da phan cac ddn vi chffa chu dpng trong cong tde \:iy dffng ke'hoaeh, nhiem vu cua ddn vi minh hdng nam de'n khi thdc hien khong cd trong dd loan dffdc giao iff dau nam dan de'n tinh irang phdi de nghi bo sung kinh phi sff dung ngan sdch nhd khodn muc chi cho quo'c phong.
Ndm 2016 chi qudc phong dat 100,4% so vdi dd lodn, ndm 2017 dat 113.9% so vdi dff toan, nam 2018 dat 120.2% so vdi dd todn. Viec thffc hien ca
?• ndm deu vddt dff lodn dddc giao cho tha'y cong uic l§p dd todn khong sdt vdi ihdc te. Cac ddn vi khong xdc dinh dddc nhiem vu trong qua trinh lap di;iodn, phdi xin bd sung kinh phi ca'p trdn, dan dd'n dnh trang khfing iff chu trong qud trinh chi, cung nhdUiffc hidn nhidm vu cua ddn vu dddc giao.
3.2. Ddnh gid hogt dgng qudn ly chi NSNN tgi luiy^n Bdo Thdng, tinh Ldo Cai
3.2.1. Ket qud dgt difeJc
Trong giai doan 2016 - 2018, cong tac quan ly chi NSNN dai dffdc nhdng ket qua ndi bat. Cu the:
- Cdng tde lap dff todn chi NSNN huyen Bao ThSngcdbandambaodung thdi gian qui dinh cua tinh, dam bao cong khai, minh bach theo ddng quy dinh cua Nha nffdc. Cong tde lap dd loan bam sdt vdi hddng d§n cua Bo Tai chinh, Nghi quye't ciia HDND ca'p tinh, cap huydn.
- Doi vdi cha'p hiinh chi dau td phdt trien: Cac khodn chi cho diiu iff phai trien dddc cd ca'u theo ihiflif ffu tidn, khdng dau tddan trai, tang cffdng ihifc hien id chu, iff chiu trach nhiem khi thffc hidn Ciic dff dn. Cdc khoan chi irong giai doan 2016 - 2018 dffdc tap trung trong vide nang ca'p, cai tao ciJ sd ha tang, ky thual trong xay ddng tru sd huyen. \a inj sd lhi tra'n. xa, hpi trffdng UBND cac xd va lhi trd'n, xay dffng cac tram y te' ihuoc thi 'ran. xa nhdm nang cao cha't lddng phue vy nhan dan tren dja ban.
- Doi vdi chap hanh chi ihffdng xu\en: Vide cha'p hanh chi thu'dng xuydn cua huyen dam bdo dung npi dung, kinh phi thffdng xuyen dffdc quan ly. kid'm sodl sd dung dung muc dich, cac ddn vi sddung ngan sdch da cd y thdc trong viec sddung kinh phi mpl cdch tidi kiem va hieu qua hdn.
3.2.2. Hgn che
Ben canh nhffng kd't qua dat dddc, viec quan ly NSNN cua huydn Bao Tha'ng con ton lai mpl so han chd'nha't dinh.
Tln'f nbd't, cong tde lap dif loan chi NSNN: Cong tde lap dd lodn chi NSNN khong dd bdo he't dddc nhdng bien dpng chi eua dja phffdng, giiy kho khan cho cong lac chd'p hanh va quye't todn ngan sdch, phai chuyen ngudn nhffng ngudn chffa thffc hidn dddc, phai giai trinh \il thay ddi kd'hoaeh do'i vdi nhffng khoan vffdt chi.
Mpl so' ddn vi thu hffdng ngan sdch tff ca'p xa de'n thi tra'n con xay ddng dff loan khong cd cd .sd ro rang, lap so'dd lodn chi NSNN cao, dan de'n dff loan chi khong sdt vdi thdc te.
Mot so'dif dn khi lap dff loan chua luan thti dung quy trinh, khdo sdt khong ca'n than, dan dd'n trong qua trinh ihdc hien phdi thay ddi. dieu chinh, anh hffdng ddn tid'n dp dff an. gay bi dgng trong qud trinh quan ly chi NSNN.
Thd bai, cong tde cha'p hanh chi NSNN: Cd ca'u chi NSNN cua Huyen da co nhdng chuye'n bie'n lich cffe. nhffng to'c dp lang chi ihu'dng xuydn van ldn hdn to'c dp tang chi dau tdphat trid'n. Chi cho dau tu'phdl irien hang nam luy da lang len, nhffng so vdi ly irpng trong ldng chi NSNN van thii'p.
Cha'p hanh chi NSNN huyen Bao Thang cho tha'y vide phiin bd kinh phi trong hoat dgng chi dau Iff. chi thifdng xuyen cua Huyen chffa dddc lo'l, con chi nhieu cho hoat dong cua cdc cd quan quan ly nha nu'dc. dang, doan the", ma chda tap trung cho Ciic boat dgng kmh te, dac bidt la chi cho hoat dgng khoa hgc va cong nghe va chi cho van hoa - the due the thao. Do'i vdi chi dau iff phat trid'n: chat Iffdng tff va'n chda dffdc to't trong cong tac lap dff loan, thie't ke'. nhat la \iec tinh toan hieu qua kinh td'- xd hoi -saudau id cua d d a n d o mang lai. Con nhieu dd an cham tid'n do. ddn dd'n chi chuyen nguon sang nam sau cua Huyen Idn.
Thd ba, cong tac quye'l todn chi NSNN: Cong tac quye't loan chi NSNN vdn con hien lddng cham chd trong viec nop bao cao. cdc khoan chi chu'a dddc rd sodl he't, \icc tap hdp chdng tff khi Ihifc hien khda sd ke'todn \dn chu'a dddc day du. Bao
So 8-Tiiong 4/2020 257
TAP CIJ CDNE TllfONG
cao quyel toan chi dffng lai d mdc do xac dinh sd lieu trong nam, chffa phan tich, danh gid s6 lieu quyet todn dd rui ra bai hpc kinh nghidm cho cong tac lap dff loan, phan bd va chap hanh chi NSNN cho nhffng nam tiep theo.
4. Mgt so' giai phap hoan thidn cong tac quan l\' chi NSNN tai huy?n Bao Thdng, tinh Lao Cai
Mo! Id, hodn thien cdng idc Idp dU lodn chi NSNN:
Phong Tai chinh - Kd'hoaeh huyen vdi tff cdch la cd quan diam mffu cho UBND huydn trong vide quan ly loan didn ve tai chinh trdn dia ban, phdi can cd vdo so'kid'm ira vd \an bdn hifdng dan lap dd todn ngan sdch do Sd Tai chinh gffi ve ke't hdp vdi chi dao ciia UBND huyen ve xay dffng dff lodn ngan sdch.
Viec lap dff todn ngan sach huyen phdi tinh de'n cac ke't qud phan tich, ddnh gid linh hinh ihffc hien kd' hoaeh ngan sach cua cdc nam trffdc, dac bidt la niim bdo cao.
Doi vdi chi dau tif phdt trien. phai xac dinh ro nhffng ngi dung chi trpng die'm. ihff tff ffu tien cac khoan chi. bdm sal quy hoaeh phdt trid'n kinh te'cua Huyen.
Hai Id, hocm thien cdng idc chd'p bdnh chi NS.W- Thvlc hien lot che' dp iff chu, tff chiu trdch nhiem ve sd dung bidn chd' va kinh phi doi \ di cac cd quan, ddn \'i. Quan ly chat chi tidu cong. dam bao tang cffdng kiem tra. gidm sdt \iec quan ly. sff dung ngan sdch. iai san cong.
(1) Ddi vdi chi dau tff phdt Dnd'n: Can cff %ao chi lieu, nguon vondu'dcgiaode'bdtrichi theongu\en tac phai dam bao dung cdc cong trinh, hang muc dddc duyet, khdng tdy dieu chinh cho cac hang muc cong irinh khde. UBND huyen can lich cifc chi dao cdc cd quan chffc nang kiem tra. ra sodt cdc danh muc cong trinh, vdi mdt sd cong Uinh khong cd kha ndng hoan thanh se phai co phffdng an dieu chinh
\ on kip di5i. trdnh tinh trang de ff dpng vo'n.
Trong qudn l\ chi diiu tff \a> ddng cdbdn. cin chd trpng qudn 1\' cha't Iffdng cong trinh vd tn^n khai dd dn dung lid'n dg. Tien hdnh ra sodt cdc dd an cham iie'n do, hodc dd an treo dd' cd bien phdp xff ly kip thdi.
(2) Do'i vdi chi thddng xuydn: Phai dam bao chi lifdng, cdc khodn cd tinh chd't lddng va cdc khoan chi dam bao hoat dgng nhidm vu chinh trj cua nganh. ddn vi. Quiin ly cap phdt phai diing noi dung cong vide, theo lid'n do hoan Ihdnh,
Thdc hien triet dd' tie't kidm chi diffdng xuydn, thdc hien chinh sach linh giam bidn che'giin vdi khoan chi vd bo' tri kinh phi theo hieu qua cdng viec, thffc hien cat gidm td'i da kinh phi gidn lid'p.
Chii dgng siJp xe'p cdc khoan chi thffdng xuydn, ffu tidn cdc nhidm vu chi quan trgng, ddm bdo ngudn thffc hidn cac chinh sdch an sinh xa hgi, xoa ddi gidm ngheo.
Do'i vdi cac khoan chi phdt smh ngoai dff todn can phai cha'p hanh dung theo quy dinh cua Ludt Ngiin sdch va dffdc cap c6 tha'm quyen phd duydt, kien quydl han che' nhffng khodn chi chffa Ihiii can thid't.
Ba Id, hodn thien cdng idc quyet lodn chi NSNN:
Nghiem tuc thffc hien cong tde quyd't todn vdn diui tff xay ddng cd ban do'i vdi cdc dff dn hoan thanh dam bdo \ e thdi gian sau khi thffc hidn xong va dam bdo thdi gian tha'm dinh theo quy dinh.
Cong tac quye't toan ngan sach can dddc thifc hien iho'ng nha't theo dung quy dinh ve. Chdng lif chi ngan sdch; Muc luc ngan sdch nha nffdc; He tho'ng tai khoan, sd sach, bie'u mau bdo cdo; Ma so' do'i tffdng nop thud' va ma so' doi tffdng sff dyng ngan sdch.
Cdc ddn vi tie'n hanh lap bao cdo quye'l todn chi ngdn sach gdi phong TCKH phai dam bdo dung thdi gian va bieu mau iheo qui dinh cda Luat Ngan sdch •
T.\I LIEU TRAM KRAO:
1. Biii Tien Hanh. Pham Thi UohngPhMns t20\6). Guio ir'inh Tdi chinh cong, NXB Tai chfnh. Ha Noi.
2. HDND dnh Lao Cai (20 i 6). Nglu cpiyei sd89/2016/NQ-HDND. ngdy 15/12/2016 ve nghi (fuyet han hdnh Quy dinh vi- phdn cap ngufin thu, nhiem vu chi. ty- le phdn Irdm (%) phdn chia cdc khodn thu giQa cdc cdp ngdn sdch d diu phifcfng: dinh mdc phein be'' du loan chi thudng xuyen: ihdi gian phi chuan quyel lodn ngdn sdch dja phUffng i:ieu doan 2017 - 2020. Lao Cai.
258 So 8-Thang 4/2020
QUAN TRj-PAN ly
3. UBND liu>?n Bao Thifng (2018). Quyet dinh sd6SSS/QD-UB.\D. ngdy 20/I2/20IS r^ rile Quyet dinh giao ch!
tieu kehouchphdl trien kinhte -xd hoi rd dif loan ngdn sdch nhd nudc nam 2019. lAo Cat.
i.VBmiittttLioC:,i(20n).Cdtigrdnsd3455/UBND-TH.ngdy20/7/20l7viriecHi,dnsddn.mrdt,nsdt.n,mi ngdn stich nhd nude tidm 201S rd lap ke hoaeh tdi chinh - ngdn sdch 3 nam 2018 - 2020. Lao Cai 5 UBND linh U o Cai (2017), Quyft dinh so IO/2017/QD-UBND. ngdy OS/3/2017 rl rile Qiirei dinh km Ititiih qu)- dinh mp/ sdngi dung re qudn ii dudn ddu tir.xdy dung cdng trinh vo ,,udn ly chd't itung edng trinh .niy ditng trin dia bdn linh Uio Cai. tinh Lcio Cat. Liio Cai. • .
Ncai nhin bai: 26/3/2020
NRi"i\ phan bien danh gia va su'a chiJa; 6/4/2020 Ngay cha'p nhan ding bai: 16/4/2020
Thong tin Idc gtd:
I. TS. NGUYEN Vif T DUNG
Tracing Dai hpc Kinh t6'va Quan tri Kinh doanh. Dai hpc Thai Ngujen 2.NGUV£NNGOCTUAN
Phong Tai chinh - Kt' hoaeh huy$n Bao Thing, tinh Lao Cai
STATE BUDGET EXPENDITURES MANAGEMENT:
CASE STUDY OF BAO THANG DISTRICT, LAO CAI PROVINCE
• Ph.D NGUYEN VIET DUNG University of Economics & Business Administration,
Thai Nguyen University
• NGUYEN NGOC TUAN
Department of Finance - Planning, Boo Thang District, Lao Cai Province
ABSTRACT:
Although the management of state budget expenditure of Bao Ttiang District. Lao Cai Province has achieved good results in recent year, the districts state budget expenditure management still reveals some limitations. To achieve the district's socio-economic development goals in the period of 2016-2020, it is necessary for Bao Thang District to improve its efficiency of state budget expenditures management. This paper assesses the state budget expenditures management of Bao Thang District. Lao Cai Province and proposes some solutions to perfect the district'smanagement of state budget expenditures.
KeJ^vo^ds: Slate budget expenditures management, Bao Thang Distnct, Lao Cai Provmce
So 8 - T h a n g 4/2020 259
