Hoan thien kiem soat
chi xay du'ng nong thon mdi
qua KBNN Cau Ngang, tinh Tra Vinh
NGO VAN LAN' PHAM V A N T A I "
Tom tat
Thong qua dd lieu thd cdp tii Kho bgc Nhd nudc (KBNN) Cau Ngang tinh Trd Vinh, dong ihdi sU dung phuang phdp thd'ng ki md td, phdn tich vd ddnh gid nham lain sdng td thUc trgng hogt dgng^ kiem sodt chi xdy dung ndng thdn mdi bang vd'n ngdn sdch nhd nudc (NSNN) qua KBNN cdu Ngang thdi gian qua. Qua do, nghien cdu cdng de xudt mgt sd chinh sdch nhdm ndng cao hieu qud kiem sodt chi vdn ngdn sdch xdy dung ndng thdn mdi trong thdi gian tdi.
Tff khoa: kho bgc nhd nudc, kiem sodt chi, vd'n ngdn sdch, xdy dung ndng thon mdi Summary
By collecting secondary data from Cau Ngang State Treasury, Tra Vinh province and using descriptive statistical method, analysis and evaluation, this study clarifies the actual situation of control of expenditure on new rural construction from the state budget at Cau Ngang State Treasury in the past time. Thereby, the study proposes a number of policies lo improve the efficiency of the aforementioned control in the future.
Keywords: Stale Treasury, expenditure control, state budget, new rural construction GlOl THIEU
Thffc lien kinh nghiem xay dffng ndng thon mdi cho tha'y, viec hoan thien boat dong kig'm soat chi vd'n dau tff xay dffng cd ban Chifdng trinh Muc tieu Qud'c gia ve xay dffng ndng thdn mdi tai KBNN Cau Ngang cd y nghia ra't quan trgng, gop phan giam thdi gian, ehi phi hanh chinh, nang cao hieu qua sff dung vd'n.
Viec han che' td'i da that thoat NSNN va nii ro \k mdt ygu elu can sdm dffdc hoan thien trong thdi gian tdi.
PHaONG PHAP NGHIEN CLfU
Bai vie't sff dung phffdng phap thu thap so' lieu thff ca'p tff cae bao eao vi tinh hinh chi ngan sach cho xay dffng nong thdn mdi qua KBNN Cau Ngang, linh Tra Vinh. Ben canh dd, tac gia sff dung ke't hdp vdi cac phffdng phap tong hdp so lieu, phffong phap so sanh, thd'ng kg md ta dg' dffa ra nhffng phan tich, nhSn dinh ve quye't to^n ehi va kiem
soat chi cho xay dffng ndng thdn mdi qua qua KBNN Cau Ngang, ttnh Tni Vinh trong giai doan 2016-2018.
KET Q U A N G H I E N CL/U Ve quye't toan chi
So' ligu Bang 1 cho tha'y, viec quan ly vd'n cac dff an xay dffng ndng thdn mdi eua eae ehu dau tu'va boat dgng kie'm soat chi vd'n NSNN xay dffng nong thgn mdi qua KBNN thu tue eon ru'dm ra, chffng tff khaeh h^ng giao dieh vdi Kho bac cdn nhieu sai sdt, chffa dam bao chat che, dSn dg'n nhieu rui ro th§.'t thodt, lang phi NSNN. Bao cao cua KBNN Cau Ngang eung cho thay, trong giai doan nam 2016-2018, nhieu dff dn bi tff chd'i thanh toan so' ti^n la 4,075 ty dong, ty le tff chd'i thanh toan nam cao nha't la 7,96%.
Ve kiem soat chi
So'ligu Bang 2 cho tha'y, ty lg giai ngan von tffdng do'i eao, giffa cae nam cd sff bie'n dong nhieu. Nam 2016, ty le giai ngan la 89,43%; nam 2017 ty le giai ngan la 97,68%, tang thgm 8,25% va nam 2018 ty le giai ngan la 93,23%, giam 4,45% so vdi nam 2017.
Ty lg giai ngan khong dat 100% la do trong qua tnnh chap hanh chi, edn tinh trang cac dff an cham tien dg thi cdng, hoac mot so' dff an phai ndp lai ngan sach khi
"Kho bac Nha nu'dc Cau Ngang, Cinh Tra Vinh
"TS., Trudng Cao dang Kmh te doi ngoai TP. H6 Chi Minh
Ngay nhdn bdi: 20/12/2019; Ngdy phdn bien: 03/01/2020; Ngay duye! ddng. 13/01/2020
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BANG 1: TlMH HiMH Q O V E T TOAM CHI NGUON V O N C H a O N G TTliNH MOC TJEa QUOC GIA X A Y D d N G NONG THON MCJl Q G A KBNN c A u NGANG
So diJ an tif choi thanh loan Ty le dJ an iif choi ihanh loan So tiln thanh toan So tien liJ choi thanh toa n T y le so t i e n tif choi thanh loan
D d n vi ti'nh
Nam 2016
NSm 2017
BANG 2: CHAP HANH Dff TOAN CHI NGOdN VON CHtfdNG TRINH MOC TIEU QUOC
XAY DffNG rSOMG THON MCfl QUA KBMM CAU NGANG______^ ,
N^i dmig
S6' thanh toan (Tri^u dong) Ty 1? kg"hoach vo'n/So'thanh loan (%) Ty I? giai ngan v6'n (%)
Nam 2016
''T.IO?
24.242 111,82 89.43
mm 2017
31.626 30.893 102,37 97,68
NSm 2018
38 435 35.833 107,26 93.23
So sanh 2017/2016 (+/-) 4.519 6,651 -9,446 8,252
0,17
%
0,27 -8,45 0.09
Sosanb _2018«017_
(+/-) 6 809 4 940 4,889 -4,452
0.22
%
'0J6l 0,05 -0,05
Toe d§ tang trtfdng binh qii3n (%)
19.03 21,58 (2,06) 2,lo|
dffdc ca'p cd tham quyen phe duygt quyg't toan, do da Ihanh toan vUOt phe duyet quye't toan, hoac mdt so' dff an can dieu ehinh quy md, tdng mffc dau tff, thig't kg' ky thuSt va dffdc ca'p ed tham quyen cho phep keo dai ke' hoach vd'n nam.
MOT SO GIAI PHAP
Mgt Id, ve to chdc bg mdy vd nang cao ndng lUc cong tdc kiem sodt chi qua KBNN Cdu Ngang, dnh Trd Vinh
Trong qua trinh thffc bien de an tho'ng nha't dau md'i kie'm soat chi, cdng chffc kbdng ngffng hoc tap ve trinh do ehuyen mdn nghiep vu, n&ng cao nang Iffc dap ffng ygu eau nhigm vu dffdc giao, sSp xep giao dich vien dung vi tri, viec lam... Vigc kiem soat ehi qua KBNN Cau Ngang, tinh Tra Vinh dffdc coi la mgt khau ldn, trong do iai cd nhieu tac nghiep nho. Cu the', can thffc hign to't mpt so' khau nhff sau:
Cdng tac thu hoi tam ffng vd'n cac dff an xay dffng ed ban la va'n de he't sffc bffc thig't la mot trong nhffng chi tieu danh gia chat Iffcfng trong kiem soat thanh toan vd'ndau Iff ndi chung tren pham viea nffdc va dia ban huyen Cau Ngang, tinb Tra Vinh ndi rieng.
Dinh ky hang thang, quy, can cff vao so' ligu kiem soat chi, theo ddi, tdng hop, bet ke phan loai tinb binb tam ffng theo cac tieu chi da neu trdn, bao cao HDND, IJBND ve tinh hinh sd d\i tam ffng tren dia ban, dong thdi ghi chu, phan anh ro nhffng trffdng hdp dff tam ffng ldn, vffdt thdi gian quy dinh, nhffng trffdng hdp chffa that sff tich cffc thanh toan de thu hdi tam ffng. Trgn cO sd dd, UBND ban hanh van ban chi dao eae ban, nganh, cac chu dau tff phdi hdp vdi KBNN tap tnmg xff ly. don dg'c thu hoi nd tam ffng, khdng dc nO tam ffng keo dai.
Mgaon T^ng h o p cua n h d m tac gia
Mac khae, dd'i vdi nhffng dff an nd tam ffng qua thdi ban, ed tinh chie'm dung vdn khdng dii cdng, sff dung sai muc dich, thi phai cd nhffng bien phap chd tai, nhff: thffc hign thanh loan khdi li/dng hoan tbanh eua cong trinh khac, ma nha thau dd Uii cdng de hoan tra tara ffng cho cac dff an con sd tam^ ffng keo dai; kbdng cho tham gia da'u thau dd'i vdi nhffng dff an kbac tren dia ban Huygn... _
Hai id, ve td chtic thiic hien ca chi kiem sodt chi qua KBNN Can Ngang, tinh Trd Vinh
Thffe hien tdt quy trinh mot cffa lai KBNN Cau Ngang, hoan thien quy ttinh thd'ng nha't dau md'i kiem soat chi tai ddn vi nhim dat dffdc hieu qua cao trong cai each thii tuc hanh chinh. Xay dffng ke' hoach va trien khai thffc hign vigc khac phuc mot sd thie'u sdt, ma cdng tac kiem tra, thanh tra ngi bg da chi ra. Hoan thign, bd sung nhffng hd sd, tai ligu cua dff an, khac phuc nhffng tdn tai drfdc phat hien; tang cifdng cdng tac kie'm tra, tff Idem tra, ra soat lai bd so lai iieu, chffng tff thanh toan eua hd so du an, loai bd cac ho so tbffa khong ycL . i u cd trong quy trinh, quanly dam bd( hd sfl, tai hgu day du diing quy dmh; ho;, •• thien. khac phuc cac tdn tai trong cdn- ij,. ^ p -^^^ ^^
ddi chieu dinh ky lap ... .oq^^ve'ttoan vdn dau tff xay dffng c ^wi iheo^ien dd ngan sach va quyg't toan ,jdn< ,. ,
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thanh, dac bigt coi trgng khSu bao dam tig'n dp. Kiem soat va phan tieh mffc do ruiro cac khoan chi NSNN.
Thifc bien eai each thu tue hanh chinh trong boat ddng kig'm soat chi NSNN ndi chung, cha't Iffdng boat ddng nghiep vu ciia KBNN Cau Ngang thd hien d cac tieu chi giai ngSn nhanh, kip thdi, khdng de tdn dong hd sd, dung che' do, bao dam lien hoan va thu§n Ipi ea 3 khau: Tie'p nhan ho sd; Ki^m sodt thanh toan dung che dp; Thanh toan chuyen tien nhanh, an loan cho ddn vi thu hffdng. Dinh ky td chffc khao sat y kie'n cac dcfn vi khaeh hang giao dich de cd cd sd danh gia chat Iffdng cdng tac kig'm soat cbi, thai do phue vu khach hang cua cdng chffc Kho bac va sif hai long cua khach hang.
Nang cao chat Iffdng cdng tac thanh tra, kie'm tra ngi bo hoat ddng kig'm soat chi cac dff an dau tff tff ngudn vd'n Chffdng trinh Mue tidu Quo'c gia ve xSy difng ndng thdn mdi xay dffng ndng thdn mdi qua KBNN Cau Ngang. Theo dd, cong tac Iff kiem tra, thanh tra cung can phai hudng tdi muc tieu phat hidn nhffng khau, nhffng cdng doan cd kha nang phat sinh rui ro de' cd khuye'n nghi phu hdp eho vigc phdng ngffa rui ro. Mat khac, de nghi KBNN Tinh tang cffdng va day manh hdn nffa cho viee thffe hign chffc nang thanh tra chuyen nganh, nham tang cifdng boat dpng kiem tra eac chu dau tff.
Trien khai nghiem tuc npi dung xff phat vi pham hanh ehinh trong lmh vffe KBNN theo quy dinh tai Nghi dinh sd 192/2013/ND-CP, ngay 21/11/2013 Quy dmh viec xff phat vi pham hanh chinh trong lmh vffe quan ly, sff dung tai san nha nffdc; thffc hanh tie't kiem, chdng lang phi; dff trff qudc gia; KBNN va Thdng tff sd 54/2014/TT-BTC, ngay 24/04/2014 quy dinh chi tie't va hffdng din thffc hien viec xff phat vi pham hanh
chinh trong lmh vffe KBNN theo quy dmh tai Nghi dinh so 192/2013/ND-CP.
Ba Id, vephdt hgp tdchdc thtic hi$n cong tdc kiem sodtcki
De ngbi KBNN Tinh kip thdi thdng biio ke hoach cho cac KBNN cap huyen khi cd ke' hoach vd'n drfpc ca'p tham quyen phg duygt; thrfe hien triet dg' quy dinh kie'm soat chi dd'i vdi cac dff an dffdc dau tff tff nhidu ngudn vd'n, thudc nhieu c^'p ngan sach (tinh, huyen, xa). Ddn vi phan cap theo nguyen tae: dff an do ca'p nao quyg't dinh dau trf thi KBNN ca'p dd quan ly, kig'm soat; nguon vd'n eiia ca'p nao tham gia vao drf an thi KBNN ca'p dd thrfe hien thanh toan, ddng thdi tang crfdng srf phoi hpp, chi dao cua KBNN Tinh vdi KBNN Huyen trong viec theo ddi, nam bat thdng tin va thrfe hien kie'm soat ehi cho drf an; hoan thien cd che' giao dich thd'ng nha't mdt d^u md'i theo hffdng thu^n tien hon, dam bao mdt giao dich vign chi thffc hien giao dieh, thanh loan vdi mdt ddn vi sff dung ngfin saeh.
Thffdng xuyen chu ddng ddn dd'c cac chu dau tff, ban quan ly khan trrfPng hoan hign hd sd ke tff ngay cd khd'i Irfdng nghigm thu lam thu tuc thanh toan ngay vdi KBNN khdng de ddn vao cuo'i nam, eudi thdi gian chinh ly mdi thanh toan; KBNN Cau Ngang tie'p tuc bam sat ehi dao cua Chinh phu, hrfdng dan cua Bg Tai chinh, KBNN Tinh, Sd Tai chinh, UBND Tinh vi UBND Huygn trong cdng tac quan ly dieu hanh ngan sach, quan ly dau tff cdng, kiem soat ehi theo quy dinh cua Luat Ngan sach Nha nffdc. Dong thdi, chu ddng tham mffu cho ca'p uy, chinh quyen dia phffdng cac giai phap day nhanh tig'n dp giai ngan vd'n dau tff xay drfng cd ban, vd'n chffdng trinh muc tieu qud'c gia nha't la ChrfPng trinb Mue tigu Qud'c gia ve xay dffng ndng thdn mdi.
Bon Id, nhdm gidi phdp ho trg khde
Tang cffdng ky luat, ky cffdng, nSng cao tinh than trach nhigm eua eac giao djch vign kiem soat ehi; mdi cdng chffc phai nghigm chinh trong viec chap hanh cae ed ehg'chinh saeh va quy trinh nghiep vu. Mdt giai phap khac, khdng kem phanquan trpng gdp phan thrfe hien hoan thanh to't nhiem vu kig'm soat chi, dd la sff phd'i kg't hpp va srf chi dao dieu hanh cua eac ca'p, cac ban, nganh lien quan trong cdng vigc.G
TAI Ll|;U THAM KHAO
1. Chinh phu (2013). Nghi dinh sd 192/2013/ND-CP, ngdy 21/11/2013 quy dinh viic xu:phgt vi phgm hdnh chinh trong ITnh vUc qudn ly, sd dung tdi sdn nhd nudc; thuc hdnh tiit kiim, chdng lang phi; du trd qudc gia; kho bgc nhd nUdc
2. Bd Tai chinh (2016). Thdng tUsd 349/2016/TT-BTC, ngdy 30/12/2016 quy dinh ve ihanh lodn, quyit lodn nguon vdn ddu tutU NSNN thuc cdc chuang trinh muc tieu qud'c gia giai dogn 2016-2020
3. Kho bac Nha nrfdc Cau Ngang (2018). Bdo cdo chi Chuang trinh Muc tiiu Qudc gia xdy dung ndng ihon mdi ndm 2016-2018
4. Nguygn Thi Thu Ba (2017). Hodn thiin cong tdc kiem sodt chi vdn chuang trinh mgc liiu qudc gia tgi KBNN Ddc Lac, Luan van thac sT nganh tai chinh - ngan hang, Trrfdng Dai hoc Kinh tg-Dai hpc Dii Nang