KY NIEM 15 NAM T H A N H LAP NGANH (1994 - 2009)
Nang cao hon nua chat mong hoat dong va tang cudng chiic nang, nhiem vu
CO quan Klem toan Nha nudc
II TS. Vd DUY KHUONG
(Pho Chu tich thuong true UBND Thanh ph6 Oa Na'ng)
Nam 2008, n a m thu hai Viet Nam gia nhap WTO cho thay co nhiieu co hoi thuan Ipi, n h u n g e u n g khong it nliiing thach thlic kho khan. Co hpi thuan Ipi do la Ipi the xuat khau va keu gpi dau l u da tang trudng m a n h m e hon so voi iihiuig n a m truoc; thach thuc kho khan la phai ddi mat vdi tinh huih khiing h o a n g tai chinh va suy thoai kinh l e toan cau da anh h u d n g nhieu mat n e n kinh l e nudc la, ben canh dd thien tai, dich b e n h lai lien tiep xay ra gay thiet hai ldn ddi vdi san xuat va ddi s o n g nhan dan.
T hiinh phb Da NSng
bude vao thue hibn nhibm vu kinh tb - xa hpi va du toiin ngan .saeh nha nude nam 2008 da ban hanh ngay mpt eo chb quiin ly, dibu hiinh dfl loiin thu-chi ngbn saeh phu hpp db ciic Sd ngiinh, dja phuong tribn kliai thuc hibn nham dam bao hoan thanh thiing l0i nhibm vu duiic giao;
dbng thoi, tibp tgc db ra nhflng bibn phiip quiin ly, dibu hanh kbl hpp Vila t$n dflng eo hbi md rbng Siin xuat vii xuiit klibu trong xu thb nude ta dang gia nhdp WTO, xiia
db ra ciie bien phap ebbng db thach thue lam phat. Nhu xay;
- Mbl mat, chi dao lich cue ciii Ciich thu tiie hanh chinh \b dang ky thanh lap doanh nghibp, thu tuc himh ehinh thub theo Luat Quiin ly thub nhu thuc hibn phuong thuc doanh nghibp tu tinh, tu khai va tu nop thub; co climb .sach bb trp cho cac doanh nghibp xay vbn lu Quy Diiu lu phut tribn eua thanh pbb xiii lai sinil uu dai de co Ihbm ngubn xdn dux In sail xiiiil, diim biio bn djnh vice lam cho ngudi lao dbng, diiy niiuili xiirtl khiiu hang luia; thflc hibn kjp
thoi cac chinli .such tbn Ihub da duoc Nha node dibu chmh theo cam kbt xdi WTO, thuc hibn hibn phap keo dai xa gian thdi ban iibp thub dbi vdi cac don xi siiii xual- kiiih doanh boat dbng chb bibn xuilt khbu db lib trp cae doanh nghibp khac iiliuc kho khan, phal tribn san .xuiil; tang euong edng tiic ebbng Ibiil thu xii gian Iiin Ihub; I'll .soal. bai b() cue ipix dinh xb |)hi. lb phi xa eac khoan hux dbng dong gop eua nhan dan trong dieu kibn liim phal, doi sdiig nhan dan co nhibu kho khan.
- Mill kluie, qiiiin triet xii ehiip hanh nghieni tuc chu Iruong eua Chinh plui xc lliuc hien 8 nhom giiii phap db gop phiin kiem cbi' Igm phat, dn djnh kinh t(' xi md, biio diim an sinh xa hoi xa tang IriKing ben xflng; Irong do, co Ihuc hanh tibl kibm 10% chi thuong xuybn toan Thanh phb lii 25,6 ly dbng, dinh hoan, gian libn dp ciic du an dau tu XDCB la 113 tx' dbng.
Vibe ebi libu thudng xuybn tU ngbn sach eflng da dupe chi dao quybt libl thuc hien chu truong thiit chat nhu liim dung mua siim bib, ciic lai san kliiic eo gia trj ldn, sua chfla ldn tru .so lam xibc; hiui chb cac cube hbi nghj, hbi thao. lb hbi, tbng kbt, ky nibm eac ngay thanh liip,... dac bibl la L BND Thanh phb dii phb diiybl danh mue cu Ihb cac loiii lai sail liim dung imiii sam (lb eac co (pian, don xj xa cac dja phuong (pian Iriel Ihuc hien.
Cong lac (pian lx. dibu hanh gin eung diKle lb ehuc Irii'ii kind qnxcl liet, ma nbi biit nhat la lam ha eon sol gia gao xa gia xbt lib" <ib dpng
SO 6 NAM 2 0 0 9 I TAP CHI K I C M TOAN
47
KY NIEM 15 NAM THANH LAP NGANH (1994 - 2009)
kjp I h d i tren dja biin t h i i n h phb, gdp phan tieh cue t h u c hibn k i b m chb l i i m phiit.
Vb cbng tac (pian ly nha nude d()i xdi lai san nha nudc t h a n h phb. da dupe ban hanh Quyel d j n h phan cap quan ly cho eac n g i i n h , dja p h u o n g , nho dd da giam rat i i h j e i i xb t h u t u c hiinh c h i n h k h i cd phiit sinh vb m u a siim, d i e u ehuybn, I h a n h ly va l a n g c u i m g Iraeh n h i b m eua don vj dupe giao (piiiii lx. su d u n g lai san.
V((i n h f l n g bien phap q u i i n ly, dibu h a n h eua L BND I h a n b phb I r o n g n a m 2008 da d e m liii kbt (pia t h u , ehi ngan saeh n h u sau;
- T b n g t h u ngan siich n h i i nude Irbii dja ban l l i a n h pbb 8.880 lx dbng, lang 52,09% so d u loiin H D N D I h a n h phb giao;
t r o n g dd, t h u thue xuiil nhiip khiiii 2.347 ly dbng, l a n g 44,89% va t h u nbi dja 6.100 lx dbng, l a n g 5 0 , 6 1 % .
- T b n g cbi ngan .siieli dja p h i i o n g 6.255 lx dimg. lang 1 5.76"/(i so I I D N D t h i m h |)lib giao.
T r o n g do, chi clio D Tl'l lii 3.755 tx ddng. l a n g
10,81%: ebi I h u o n g xuybn la 1.605 ly dbng, t a n g 35,36%
Ngoai n l u i n g bibu phap elui (long I r o n g (pian lx. dibu h a n h . su d u n g ngan sach. lien xa lai san nha nuoc n b u t r b n . I BND t b a n l i phb thay rang con phai can co su t h a m gia eua K i b m loan Nha nuoc t r o n g xiee t h u d n g xuybn k i b m Ira. g i a m sal db e u n g eaip n h f l n g I h b n g t i n xb ngan sach cho Quoe hdi xa cac co (pian q u i i n ly nha nuoc db lioiU'h d j n h Cfic c h m h snell k i n h tb xi m b d i m g h u o n g n h a m phat t r i b n loan dibn M u l l tc - xa h b i ; kb Cii e u n g eaip ( h i ) c h m h dbi t u p n g dupe k i b m loan xa 1 BND l i n h . t l i i i i i l i plni Unix dupe n l u i n g sai s o t . x i p h i i m Irong (pian lx. d i b u h i m h , su d u n g ngiin sach. libn xa tai .san nliii mme lie khac |)bu(' xa hoan t h i b n n l l i n i i ; xiin de chua t i m e hibn liil
\ a p h a l huy cac thb m a n h t r o n g edng liic q i i i i n lx tai c h i n h . T l i u e tb, qua n h i b u cube k i b m loan xe q i i i i n ly, dieu h a n h . su d u n g ngan sach, t i b n vii lai .san nha nude tai t h a n h phb Dii Niing. kb ea k i b m toan ehuybn db cho thiiy kbl qua k i e m toiin da gdp p h a n m i n h bach hda till c h i n h d d n g gdp eb y nghia xao m a t I r a n daiu I r a n h phong, ehdng t h a m n l u i n g , lang p h i , l i b u cue I r o n g l i n h xfle c h i t i b u , q u i i n lx t a i c l i i n b cbng.
Tuy n h i b n , db n a n g cao h o n nfla c h i l l l u p n g boat dbng va t a n g cudng chue nang, n h i b m VTI ciia Co q u a n K l e m toiin Nha nudc. de n g h i ;
- Ciin bb sung xao L u a t NSNN hibn h i m h xe ehuc nang, n h i b m
xu. quyi'Mi biin cna Kibm loan Nha nuoc I r o u g vibe k i b m loan ngan sach nha nuiic l u xibc liip, chiip I n i i i h . kb loan xa (piybi loan ngan sach nha niKlc.
- Nbn tang euong kibm toan theo ehuybn de ( t h u va su d i i n g vbn xb sb kien thiet, chuong t r i n h m u c l i b u vbn su nghibp klioa boc-ebng nghb. chuong t r i n h vbn su nghibp mdi t r u d n g . ...) n h u da lb ehuc l l i u c hibn thay cho kibm loiin loan (lien db co Ihb di sau hon xiio m b l sb l i n h vuc cu thb va rut ngiin dUde thdi gian cho 1 eiibe k i b m toan.
' Ciin dbi m d l ebng tae k l e m loan I r o n g dibu kibn ciii ciich l i a n l i e b m h nha nuoc xii ciii each tai c h m h edng db go[) phiin l i c h cue Irong tibn I r m h cai each hanh e b m h nha nuoc biing bibn phap
n g h i b n euu xa l u n g bude iip dung ke t h u a kbt quci t h a n h t r a , klem t r a eua ciie eo q u a n chuyen ngiinh db d i i m biio t i n h dbng bb, thbng n h i i l : d b n g t h d i ban ebb a n h h u d n g eua eac cube k i e m loiin dbn boat d p n g eua dbi t u p n g kibm loan hoae t h a n h t r a . Mat khac can dbi m d l quy t r i n h k l e m toan NSNN cho p h u hpp vdi t i n h hinh m d i , dap flng dupe ybu eiiu klem loiin trude k h i H D N D t i n h , thiinh phb xem xet phb c h u i i n quybt todn NSNN, nhat la tibn do t h d i gian va chiit l u p n g bao cao k i b m toiin.
- Khi k i e m toiin d i i n h glii dbi l l i d n g k l e m tofin t h u c h i b n khbng d u n g e h i n h siich, che dp, d i n h n u i e t h i e f l n g can cd xem xet nguybn n h a n do c h i n h siich, che
dp c h u a kjp sua dbi, bd sung hay do dbi tupng cb X t h u c h i b n . Nbu do c h i n h Siich, che dp c h u a dUde sua dbi t h i n e n kibn nghi vol ed q u a n eb t h a m quybn d t r u n g fldng, m i l khbng nbn kibn nghj dbi t u p n g k i e m loan phai khiic p b i i c l i i m theo quy d j n h c u .
- K i b m loan eflng can t h u a n h a n su nang d b n g t h u e tb eua dja p h u o n g khi t r u n g u o n g ehua kip ban h i i n h cac c h m h .siich, ebb dp.
Co xay, dja p h u o n g m d l ehu dbng, sdiig lao p h a l t r i b n , ma khbng bj Iroj hupe t r o n g k h u b n khb dja p h u d n g nao p h a l t r i b n eung n h u n h a u .
- Ciin n a n g eao chiit lupng dbi ngu k i b m loiin vibn cii vb t r i n h dp ehuybn m b n nghibp xu bin dao due nghb nghibp db dua ra nhflng danh gib. n h i i n xet khach quan.
t r u n g t h u c , hop ly eua eae Ihdng t i n xb t i n h h m h tai c h i n h - n g a n saeh du()c k i b m t o i i n .
- Biio eao k i b m toiin khbng nbn dim t r i i i qua d i i i , liip di Uip lai cac SII xibc. Nbn ngan gpn \ a ranh i i i i i e h , sue lieh db db Iheo dbi dbi l u p n g t h u c hibn diiy d u eac kibn nghj eua Kibm toan Nhii nuoc. Q l
4 8 TAP CHI KI^M T D A N I SD 6 NAM 2DD9