10 NAM CAi CACH QUAN LY TAI CHJNH CONG -
THANH C 6 N G V A THACH THCTC
PGS, TS L £ CHI MAI'*'
Q
uylt dinh 136/2001/QD-TTg ngdy 17- 9-2001 cua Thft tirdng Chinh phft phe duyft Chuang trinh tdng thi cdi cdch hdnh chinh giai dogn 2001-2010 dd ddnh diu sy dli mdi rd rft nhan thftc vl vai tid efta qudn ly tdi chinh cdng tiong cdng cupe cdi cdch hdnh chinh d Vift Nam. Trong qud trinh thye hifn cdi cdch hdnh chinh, thye tl dd cho thiy, chi cd thl thye hifn cdi cdch thdnh cdng khi tiln hdnh ding thdi vdi vifc cdi cdch tdi chinh cdng. Tdi chinh cdng la tim guong phdn dnh sy lya ehpn chinh sdch cua Chinh phft dudi khia cgnh tdi chinh.Hifu qud efta qudn ly tai chftih cdng vfta phdn dnh ndng lye efta bp mdy nhd nudc, vfta ed tdc dyng thue day (hode kim hdm) mft cdch nhanh nhgy din hogt dpng efta cdc CO quan tiong bd mdy ndy. Tft nhdn thftc dd, cdi cdch qudn ly tdi chinh cdng tid thdnh mpt npi dung quan tipng efta cdng cufc cdi cdch hdnh chinh d Vift Nam.
1. NhQng kit qui d^t duyc
Theo Quylt dinh 136, cdi cdch qudn ly tdi chinh cdng giai dogn 2001-2010 tap trung vdo 3 nOi dung chft ylu: 1) Doi mdi
m HQC vifn Hinh chinh.
CO ehl phan cip quan ly ngan sdch theo hudng tdng quyln chft ddng cho cdc dia phuong, bd, ngdnh va cdc don vi sft dvmg ngdn sdch; 2) Dli mdi co ehl tdi chinh doi vdi cdc CO quan hdnh chinh vd don vi sy nghifp cdng tien co sd tdeh bift hai loai binh hogt dpng, ddc bift la dli mdi co bdn CO ehl tdi chinh dli vdi khu vyc dich vy cdng; 3) Doi mdi cdng tdc kilm todn vd thye hifn cdng khai, minh bgch vl tdi chinh cdng. Ngodi ra, Quylt dinh 136 ciing nhin manh din cdi cdch tiln luomg cho cdng chftc, dilu ndy lien quan mat thilt din nguIn lye ngdn sdch dl chi tid tiln luomg.
Nhin Igi chdng dudng 10 ndm qua, cd thl thiy nhftng thay dli dang kl tiong lliih vyc qudn ly tdi chinh cdng theo nhiing dinh hudng ciia ehuong trinh ting thl vl cdi cdch hdnh chinh dd dl ra, gdp phin huy dpng mpi nguIn lye cho sy phdt triln dit nudc vdi tic dd tdng trudng GDP khd cao tiong nhQmg ndm qua (binh qudn 7,27%
giai doan 2001-2010), ding tiidi tgo ra mpt CO chi qudn ly tdi chinh ngdn sdch theo hudng tdng svr chft dpng cho cdc dia phuang, cdc bO ngdnh vd don vi. Dd Id nhumg thdnh cdng tign cdc mdt sau:
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Thir nhdt, dd tdng cudng phdn cip quan ly ngan sdch nha nudc (NSNN). Lugt Ngan sach nhd nude sfta dli ndm 2002 dd tgo ra mpt syr thay dli khd Idn frong phuong thftc hogt dpng ciia bp may nhd nudc. QuIe hdi va Hpi dong nhan dan cac cip dupe trao quyln hgn, trdch nhifm Idn hom trong vifc quylt dinh dvr todn ngdn sdch, phan bo vd phe chuin quylt todn ngan sdch. Chinh quyln dia phuong dupe phan e ^ nhilu hom vl ngudn thu vd nhifm>vy chi ngan sacL NguIn thu efta ngan sdch dia phuang frong ting thu NSNN tdng tir 27,1% tiidi ky 1996 - 2000 len 32,4% vdo ndm 2008, ddng tiidi ty If chi tieu efta ngan sdch dia phuong trong ting chi NSNN tdng tir 37,9% len 47,02%.
Vifc phan cip quan ly NSNN vl dich vy cdng dli vdi chinh quyln dia phuomg bude dau duge thvrc hifn theo nguyen tde phan cho cap ndo ed kha ndng ddp ling nhanh nhit vd tifn Igi fihit cho dan. Vdo ndm 2008, chi ngan sdch dia phuomg cho gido dye, ddo tgo vd dgy nghi ehilm 88,24%
ting chi NSNN cho Imh vvre nay. Tuong ty, chi ngdn sdch dia phuong cho y tl ehilm 75% tong chi NSNN cho y tl.
7%!/ hai, dd dli mdi mgt bude co ehl tdi chinh doi vdi co quan hdnh chinh va don vi sy nghifp theo hudng trao quyln ty chft, ty chiu trdch nhifm vl tai cliinh cho cdc don vi sft dyng ngan sach - cdc co quan nhd nudc vd don vi svr nghifp cdng lap nhim tgo svr linh hogt nhat dinh cho cdc co quan, don vi ndy frong sft dvmg kinh phi dk thye thi cdc hogt dpng vd cung cip dich vy cdng ddp ftng nhu ciu efta xd hpi. Phan bift co ehl quan ly tdi chinh gifta co quan hdnh chinh vd don vi svr nghifp cdng lap cdn eft vdo tinh chit dich vy cdng duge cung ung.
Co ehl tvr chft tai chmh dd khde phye mdt phin cdc mdt hgn ehl frong quan ly ngdn sdch lau nay, nhu tinh chit cung nhic efta vifc chip hanh ngan sdch, cho phdp thu trudng don vi duge quyln quylt dinh phan bd chi tieu theo thft ty uu tien, bude diu ddi hdi cac don vi quan tam din cac diu ra vdi ngudn lye tai chinh gidi hgn cho tnrdc.
Thir ba, md rpng cdng khai ngan sdch va kilm toan ngan sdch. Chinh phft da no lye tiong vifc ddi hdi cdc cip chinh quyln, cac t l chftc cd sft dyng NSNN phai thye hifn cdng khai ngdn sdch. Ludt Ngan sdch nha nudc ndm 2002, Quylt dinh 182, 192 ciia Thft tudng Chinh phft yeu cau cdc cdp ngan sdch cdng khai du toan ngan sach, vifc phan b l vd ty If phan bo ngan sach, cdc bdo cdo quylt toan ngan sdch hdng ndm... Cdng khai ngdn sdch dd bude diu di vdo nl nip va phdt huy dupe tdc dvmg, gdp phan nang cao hifu qui sft dyng NSNN, thvrc hanh tiet kifm, chIng Idng phi, ehing tham nhung.
Dong thdi tgo duge kenh thdng tin quan tipng phye vy cho vifc phan tich, danh gid, nghien eftu ve tdi chinh - ngan sdch efta cdc t l chftc vd cd nhdn.
Cdng tac thanh tra, kilm toan da dupe chu frpng, timg bude ndng cao ky cuong, ky luat tdi chinh. Vifc Qudc hpi thdng qua Lugt Kilm todn nhd nude ndm 2006 da danh diu mpt bude tiln Idn frong vifc tang cudng kilm tra, gidm sat cua Nhd nudc doi vdi vifc qudn ly, sft dvmg ngdn sdch, tiln va tdi san nhd nudc. Hdng ndm, Kilm todn Nhd nudc dd t l chftc cdc dgt kilm todn NSNN dli vdi hdng tidm co quan, don vi, phdt hifn vd xft ly tai chinh moi ndm fren chye nghin ty dong.
54 LV LUAN CHINH TRI 8-2011
2. Nhung van de d$t ra
Ve CO bdn, cdc npi dung cdi cdch tdi chinh cdng theo Quylt dinh 136 diu dupe triln khai thvrc hifn vd dat dupe nhftng kit qud dang ghi nhan. Song, so vdi ddi hdi cua qud trinh phdt triln kinh tl thi trudng vd hpi nhdp kinh t l quIe tl, cdi cdch qudn ly tdi chinh cdng "mdi chi Id bude diu, kit qud cdn hgn ehl... "^'^ Tdi chinh cdng ehua bdo dam dupe vai frd Id cdng cy dilu tilt efta Nhd nude nhdm In dinh kinh tl vi md, phan b l nguon lye ed hifu qud va bdo ddm cdng bdng xd hdi. Dk thye sy tid thdnh mf t dpng lye quan tipng thuc diy cdi cdch hdnh chinh, qudn ly tdi chinh cdng gidi quyet dupe nhiing vin dl sau:
Thu ngdn sdch ehua dap ung ddy dii nhu cdu chi tieu. Mde dft cdi cdch thul dd cd nhftng thdnh cdng ddng kl, song nguIn thu ngdn sdch ehua ddp ftng nhu ciu chi tieu ngdy cdng tdng do yeu ciu efta tiln trinh phdt tiiln kinh tl vd cdng nghifp hda, tinh trgng thdm byt ngan sdch cao tiong nhilu ndm (ndm 2005: 4,85%, 2006: 5%, 2007:
5%, 2008: 4,95%, 2009: 6,9%, 2010: 5,8%).
Theo ydu ciu efta tiln trinh hpi nhgp vdo khu vyc vd gia nhdp WTO, bau hit cdc hgng myc thul xuit nhgp khiu bi cdt gidm.
Tren thye tl, dp lye duy tii ty If dpng vien vdo NSNN d mftc dp 24% GDP (nhu giai dogn 2001-2010) Id khd cao. Ddc bift, hf thing hdnh chinh thul kem hifu qud, mftc dp tudn thft cua ngudi npp thul thip (ndm 2009, binh qudn moi doanh nghifp phdi danh ra 1.050 gid dl tuan tiift lugt tiiul, ndm 2010 Id 941 gid, vupt xa cdc nudc tiong khu vyc).
Phdn bd vd sir dgng chi tieu cdng kem hi^u qud. NguIn lye ngdn sdch dupe phan
b l mpt cdch dan trdi, kem hifu qua, khdng theo thft ty uu tien. Vifc lap ngan sdch theo khodn myc diu vdo chu tipng din sft dvmg hf thing dinh mftc chi tieu dupe quy dinh chdt eh6, nhieu khi tid thdnh eftng nhde, khdng phft hpp vdi bien dpng efta tinh hinh thuc tl. Vifc tmh todn cdc nguIn lye ehua chu tipng din khd ndng huy dpng cdc nguon lye ben ngodi ngan sdch vdo thye hifn cdc myc tieu ciia Nhd nudc.
Hifu qud chi tieu cdng thip, khdng tuong xftng vdi chit lupng tdng trudng kinh tl. Trong nhilu ndm qua, tdng trudng kinh tl efta Vift Nam phy thupe chu ylu vdo vin diu tu. Tie df tdng ting dau tu efta Vift Nam ludn cao hom tic dp tdng trudng chung cua nIn kinh tl, tiong dd dau tir tii NSNN ehilm ty trpng ddng kl. Hifu qud dau tu ciia todn bp nIn kinh tl Vift Nam thip, tiong dd hifu qud diu tu cdng cdn thip horn nhilu. Thdi ky 2001-2005, hf si ICOR todn xd hpi Id 5,2; thdi ky 2006- 2009 Id 6,1. Hf si ICOR efta khu vyc nhd nudc, tiong dd cd dau tu cdng thdi ky 2006 - 2008 Id 8,0, frong khi khu vyc ngodi nhd nudc chi Id 4,3. Tinh frgng phan bo ddn frai, np dpng diu tu xdy dvmg co bdn, that thodt vin diu tu phi biln d cdc dia phuomg.
Tmh tiang Idng phi, tiiit thodt dien ra phi biln, tid thdnh mdt cdn bfnh efta ddi sing kinh tl - xd hpi. Id nguy co k6o lui da tdng trudng cua nIn kinh tl vd lam cho khodng cdch gidu nghfeo them dodng rpng. Vifc chi tieu Idng phi, tiiit tiiodt nguIn lye NSNN Id mpt thft ung nhpt phd hoai nIn kinh tl vd lam xdi mdn nguIn lye tai chinh cdng cua Nhd nudc. Nguy co thit thodt, Idng phi xuit hifn d mpi noi, mpi luc, d mpi doi tupng cd CO hpi tilp xfte vdi NSNN.
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Ngudn luc di trd luang cho cdn bq.
cong chue ehua dap vmg doi hdi cua cdi cdch tiin luang. Cdi cdch tiln luong duge ddt ra nhu mpt yeu ciu cua cdi cdch hdnh chinh, gin vdi chi ngan sdch dl trd luong.
Tuy nhien, chinh sdch tiln luomg dli vdi cdn bp, cdng chftc hifn nay ehua bdo ddm tdi sdn xuit sftc lao dpng frong tuong quan vl gid cd sftc lao dpng fren thi trudng, vin mang ndng tinh binh qudn, ehua tgo ra diy dft dpng lye vdt chit ndng cao chit lupng vd hifu qud cdng vifc.
Tren thvrc tl, tiln cdng ciia cdn bp, cdng chftc tinh theo ty If phan tidm ciia GDP fren diu ngudi efta Vift Nam dd cao hon so vdi mft s i nude frong khu vvre nhu Philippin vd Inddnexia. Hon thl nua, NSNN phdi chiu mpt gdnh ndng rit Idn kinh phi ho frp cho cdc dli tugng chinh sdch vd trd luong huu. Trong nhiing ndm qua, mftc luong toi thilu tft NSNN dd tdng len ddng kl, mdc dft ehua theo kip yeu ciu ddt ra.
Hdng ndm, mftc chi ngdn sdch cho tiln luong dd ehilm tifn 30% ting chi ngan sdch vd 60% chi thudng xuyfn ciia ngan sdch. Khd ndng gia tdng ty If chi trd luomg trong ting chi ngan sdch frong thdi gian tdi khd cd thl cao hon. Vi vdy, dk cdi cdch tiln luong, khdng chi don thuin gia tdng ngan sdch cho trd luong, md phdi tinh diy dft cac ylu t l khde, bao gom vifc ehuyin giao cac dich vy cdng cho khu vyc tu, xd hgi hda cdc dich vy cdng nhdm gidm gdnh ndng ngdn sdch cho cdc hogt ddng ndy, ding thdi cin cd chiln luge rd rdng nhdm nang cao ndng suit lao ddng vd tinh gidm bien ehl tiong cdc CO quan, t l chftc dang nhgn kinh phi tir NSNN.
Phdn cdp ngdn sdch cho dja phuong ehua thda ddng. Phdn cdp ngdn sdch mdi
chi tdng quy6n han cho chinh quy^n dia phuong \6 td chftc thue thi ngdn sach, edn quyfn duge ban hanh cac quyft dinh vf ngdn sdch vdn chft ylu tdp trung d trung uong. Theo tieu chi ddnh gid ciia thl gidi, mftc dg phan cip cua mgt quoc gia phu thugc chu ylu vdo mftc dg phan e ^ thim quyln quylt dinh cho dia phuong vl thu thul vd phi, theo dd Vift Nam vin xIp vdo logi cd mftc dg phan cip ngan sdch it nhit tien thl gidi.
Co ciu ngan sdch mang tinh thft bde cao vd tinh ling ghep cua ngan sdch cap dudi vdo ngan sdch cip fren. Md hinh ndy ban ehl tinh dpc Igp ciia cdc c ^ ngan sdch ben dudi, lam cho vifc quyft dinh du toan va phd c h u ^ quy^t todn ngdn sach ciia chinh quy^n dia phuong ddi khi ndng vf hinh thftc, tgo ra svr phftc tgp trong quan ly ngan sdch vd sy thilu phdn dinh trdch nhifm rd rdng.
Tuong quan gifta nguIn thu dupe gift Igi vd nhifm vy chi ciia cdc cip chinh quyen dia phuong ehua tuong xftng. Mdc du ty frpng chi ciia ngan sach dia phuong frong ting chi NSNN dd tdng len (tft 37,9% giai dogn 1996-2000 len 47,02% ndm 2008), song phin chi dd duge frang trdi chft ylu tft nguon bo sung ciia ngan sdch trung uong.
Sl tinh ty can doi duge ngan sdch tft nguIn thu duge gift lai cho tinh giam tft 15 tinh (ndm 2004) xudng edn 7 thih, cdc tmh cdn Igi diu phdi frong chd vdo nguon b l sung cua ngan sdch trung uong. Tinh binh quan, so bo sung efta ngan sdch trung uomg cho ngdn sdch dia phuong ehilm 44,5% ting chi ngdn sach dia phuomg.
Lgp ngdn sdch theo ddu vdo vdi tdm nhin ngdn hgn. Qudn ly ngan sdch d\ia trfn phuong thftc sogn 1 ^ ngdn sdch theo khodn
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myc diu vdo, kilm sodt chdt chg vifc tudn thu cdc dinh mftc khdng chu tipng din cdc kit qud diu ra gin vdi cdc myc tieu chiln lupc uu ti8n. Vifc phdn b l ngan sdch dya vdo vifc chi tieu efta ndm trude, hgn ehl gia tdng chi tieu so vdi gidi hgn ndy, thilu dpng Ivrc cho vifc uu tien hod cdc khodn chi ngdn sdch.
Ngan sdch vin dupe lap vd chip hdnh tiong thdi hgn mpt ndm, dd Id khimg thdi gian qud ngin dl cd thl dgt duge cdc mye tieu dl ra. Do vifc lap ngan sdch ngdn hgn, nen khd cd thl ddnh gid duge tdc ddng diy du cua nhihig ehuong trinh hay hogt dpng dang tiln hdnh, khdng bdo ddm can dli nguIn lye dl qudn ly cdc xu hudng ddi hgn cung nhu tdc ddng efta chftng.
TTidm hgt ngdn sdch vd nq cdng khd Idn.
Chinh sdch tdi khda efta Vift Nam cho ph6p thdm byt ngdn sdch vl mye tiSu diu tu phdt triln. Trong nhiimg ndm qua, Vift Nam dd thye hifn mdt chinh sdch tdi khda tuong doi Idng leo, thl hifn qua vifc lugt hda mftc tham byt ngdn sdch hdng ndm thudng xuyen tien 5% vd fren thye tl cd khi ISn din mftc 8% GDP So sdnh vdi nhilu nudc dang phdt triln khde, ddy Id mpt mftc thdm byt khd cao. Tham byt ngdn sdch chft ylu dupe bft ddp tft cdc nguIn vin vay frong vd ngodi nudc khde efta Chinh phft tnmg uong, Wnh thdnh nen np chinh phft.
Ng cdng d Vift Nam bao gom a) ng chinh phft, b) ng duge Chinh phft bdo ldnh, c) ng cua chinh quyln dia phuang. Ty If ng cdng ti6n GDP efta Vift Nam cd xu hudng gia tdng nhanh tiong nhihig ndm gin day vd cd khd ndng vugt qud ngudng an todn.
Ting sl du ng cdng din culi ndm 2009 ude tmh khodng 52,6% GDP, tiong dd ng
efta Chinh phft 41,9%; ng duge Chinh phft bdo ldnh 9,8% GDP, ng efta chmh quyln dia phuong 0,8%. Ng chinh phft ndm 2010 tdng len 44,5%, tiong dd ng nudc ngodi ehilm 55,9% vdi 75% la vin ODA. Ng duge Chinh phft bdo lanh ciing ehilm mpt ty tipng Idn (bdng 11,36% GDP).
Chi tieu cdng hd tra ngudi ngheo ehua dgt kit qud mong mudn. Trong nhiing ndm qua, Nhd nudc dd thvrc thi chinh sdch tich eye nhdm xda ddi gidm ngheo, ty If ddi ngheo dd giam tii 17,2% dan sl nam 2000 xudng edn dudi 7% vdo ndm 2005. Din ndm 2009, do chuin ngheo dupe dilu chinh tdng 50% nen sl hp nghdo la 12,3% dan sl, ndm 2010: 10,6%. Vift Nam dd tiioat khdi nudc cd thu nhap thip, tid thanh nudc cd thu nhgp trung binh fren thl gidi.
Chi tieu cdng Id mft cdng cy quan frpng ciia Chinh phft nhdm cung cap nguon lye tdi chinh cho vifc thye hifn mye tieu xod ddi gidm ngh6o, ddc bift thdng qua cdc chuang trinh myc tieu quIc gia vd cdc chinh sdch ho tip trye tilp cua Nhd nudc dli vdi ngudi ngh^o (nhu mien giam vifn phi vd hpc phi cho ngudi ngheo). Song, thye tl cho thiy sy cdch bift gifta ngudi gidu vd ngudi ngh^o vin dang ngay cdng Idn. Chi tft NSNN cho cdc llnh vyc dich vy cdng CO ban thudng tap tnmg d cap tnmg uong vd cap tinh, frong khi ngudi ngheo thudng sft dvmg cdc dich vu cdng d cip xd vd cip huyfn. Chi tieu ngan sach cho vifc cung ftng dich vy cdng vin cd xu hudng dem Igi lpi ich nhieu horn cho ngudi gidu, chdng hgn 26% frong ting lpi ich do gido dye phd thdng trung hpc dem Igi la ddnh cho 20% ngudi gidu nhat, tiong khi chi cd 9% tiong ting lpi ich la den vdi nhdm ngudi ngheo nhit.
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Khdng phai toan bp ngudn Ivrc cua cac ehuong trinh myc tieu quoc gia vl xod ddi gidm ngheo din dupe vdi ngudi nghfo, mpt sl khoan chi ed hifu qua khdng cao; ngudn vin bi phan tan, khdng tap tnmg dk giai quyet dftt dilm mue tieu ddt ra. Chi phi quan ly cdc ehuong trinh ndy edn khd Idn, ehilm khodng 8% ting kinh phi cua chuang trinh, cac sai phgm tiong quan ly tdi chinh edn kha phd bien.
Mua sdm vd su dung tdi sdn cdng lang phi. Thyre tigng qudn ly, sft dyng tdi san cdng frong cdc co quan hdnh chinh vd don vi sy nghifp dang ddt ra nhihig van dl sau:
mua sdm tdi sdn cdng cdn lang phi, vifc mua sim vupt tieu chuin, dinh mftc (xay dvmg try sd, mua xe cdng) dien ra phd bien;
vifc dau than, tham dinh gia frong mua sim mang tinh hinh thftc, khdng dung quy dinh, mua sdm khdng ding bd. Sft dvmg tdi sdn cdng kem hifu qua, nhieu tdi sdn cdng duge dau tu xay dvmg, mua sdm, song lai khdng duge dua vdo sft dvmg, sft dvmg khdng hit cdng suit. Nliilu tai san duge sft dyng sai myc dich. Thieu su ghi chep, ddnh gia gia tri va tdng ket tai sdn, khdng theo ddi diy dft su bien dgng tai sdn d cdc cip, sl lifu thong ke thieu vd khdng chinh xde. T I chftc bd may va nhan sy quan ly tai san cdng bit cap: CO quan qudn ly tdi sdn cdng khdng dupe hinh thdnh diy dft, dpi ngu edn bd mdng va thilu kiln thftc chuyen mdn.
Thilu sy thanh fra, kilm fra va xft ly vi phgm diing mftc.
Ca che tyc chd tdi chinh cua cdc co quan hdnh chinh vd dan vi su nghiip ehua dii co sd vd thieu gdn kit vdi kit qud ddu ra. Vifc trien khai co ehl ty chft tai chinh ddi vdi cdc CO quan hdnh chinh vd don vi sy nghifp
dang dftng tnrdc nhftng fro ngai, khdng tgo ra dpng lyre du mftc dap ftng yeu ciu tilp tyc cdi tiln boat ddng d cdc co quan, don vi nay. Doi vdi cac co quan hanh chinh, vifc xdc dinh vd giao bien che d bau het cdc co quan, dia phuong ehua dvra fren nhiing cdn eft khoa hpc; phuong phap tinh todn dinh mftc kinh phi ehua phan dnh mpt cdch diy dft, hgp ly cac chi phi cin thilt vd ddc thii cdng vifc ciia cac co quan khde nhau.
Dli vdi cdc dom vi svr nghifp, ehua thye hifn bgch todn dft chi phi theo co che tlu trudng; NSNN vin cip kinh phi boat dpng vd todn bp kinh phi diu tu gidng nhu cdc co quan hdnh chinh. Chua cd co ehl ddnh gid kit qua thvrc hifn nhifm vu cua cac don vi, ma chft ylu vin quan ly theo diu vdo, din den mdt sd dom vi Igm dyng quyen ty chft de muu Igi ich ed nhan, eye bd md khdng quan tam din sd lugng va chit lugng dich vy cung ftng cho xd hgi. Vifc thu phi dich vy lam tdng gdnh ndng ddi vdi cdc hg gia dinh ed thu nhgp thip va tnmg binh thip, de dpa kha ndng tilp edn cua hp tdi cdc dich vy cdng thiet yeu. Chdng hgn, ty If ngudi chua bao gid din trudng d nhdm ed thu nhgp t h ^ nhit ndm 2006 la 18%, 2008: 17,6%.
Tft nhiing van de tien, ed the thiy nhifm vy cdi cdch quan ly tdi chinh cdng tiong giai dogn tdi cdn rit ndng nl. Nhiing tipng tam ciia cdi each quan ly tdi chinh cdng frong nhftmg ndm tdi phai hudng vdo:
- Huy dpng hgp ly va ed hifu qud cdc ngudn Ivrc tai chinh frong xd hpi vdo NSNN; sft dyng tgp tnmg nguIn Ivrc cho cdc uu tien chidn luge, cdc nhifm vy quan tipng, dftng vdi chftc ndng cua nhd nudc;
gidm tham hyt ngan sdch d mftc hpp ly.
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58 LY L U A N C H I N H TRI 8 - 2011
