NGHIEN ClJfU TRAO DOI
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XAY Dl/NG QUY TRJNH DU B A O L U 6 N G T | £ N
trong quan ly ngan quy nha niTdc
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fl l)io ludng tiln tror^quin Iy ngin quy nhi nflde (NCJNN) la vile tdng fa«?p, xie djnfa sd dfl kiln thu, dfl ld6i clii vi ehlnfa l|ch sd dfl kiln tfau, chi ngin quy nfaa nflde tfaeo d e ley fagn khic rituu (ngay, tuin, tfaing, quy, nam).
Trong hogt ddng quin ly NC^NN, dfl Ijio ludng tiln ddng vai trd rit quan trpng. Dfl bio ludng bin xie djnfa klii ning tfau, nfau d u dii NCJNN dl tfl dd xiy dt^g dfldc phfldng in dilu fainh ngin quy pfaii hdp va tfafle tii|n cic nghilp vy ngin quy nhfl diu tfl NC^NN tgm tfacri nhin rdi hoie vay bu dip NQNN tgm thcrt thilu hyt nfaim quin ly vi sfl dyng NQ_NN an toan vi tiiluqui.
Tfaeo thdng 1| vi quin ly ngin quy vi dfl bio ludi^ tiln nliim hfldng ttfi mye tilu lip kl hogch ngin quy vi dfl bio ludng tiln cd dd ctifnh xic eao, ntiln ehung, dc ndde trin tfal gidi diu xiy dflng vi ban hinfa kfaudn khd phip Iy vl quin ly NQNN dl trin ctf sd dd ban fainh van bin hfldng din ey tfal vi cdng tic dfl tiio ludng tiln. VI mit ky thuit, d e nflde cung diu thfle hi|n dfl bio theo aim, tiling; mpt sd nflde di dfl bio theo ngiy (Indone- sia, Phip, Dfle) hoie tfaeo tiiln (Hin Qude) vdi d c phfltfng phip dfl bio nfafl dfl bio tfl dfldi len, dfl bio tfl tiln xudng hole kit hflp hai phfltfng pfaip.
Tgi Vi|t Nam, edng tic dfl bio ludng bin dfldc thfle lii|n theo quy djnh tgi Quylt djnfa sd 333QP/KB/
KH-TH ngay 23/4/2002 eua Tdng Giim ddc KBNN vl vi|e ban fainfa ctf chl quin ly vi dieu hda vdn trong h | tiidng KBNN. Theo dd, cdng tic dfl t)io dfldc thfle hien ddi via ky lign dii (quy, du tilt theo thing) vi tgi tiOig dtfn vi KBNN. Cy tfal, ein cfl dfl toin thu efai NSNN, tinfa hfaifa tiiflc fai|n tiiu, dii NQNN ky trfldc, d e dcfti v\
KBNN phdi hdp vdi etf quan tii ciifnfa eimg d p xic djnh khi nang thu, nfau
Trien khai Chien \ijf(?c phat triln KBNN d i n nam 2020, KBNN da va dang doi mai cong tac quan ly ng§n quy nha nu'ac theo huang an toan va hieu qua. Xay dyng quy trinh d y b^o luong tien va c^c giai ph^p ky thu^t 6k d y bao luong tien la mpt trong nhOng bu'ac di dau tien va quan trpng nhiim dap u-ng yeu cau va muc tieu c^i each cong tac quan ly ngan quy.
Tir khda: Luong tiSn, ngSn quy nhi nir&c
ThS. PHAN TH} LAN HUONG d u dii vi tdn ngin quy tfafle t l trin
dia bin; tfl dd, chu ddng dilu liinh NQNN, kjp thdi dip ting nhu d u thanfa toan, cfai tra tgi dcfn vi. Ngoii ra, tgi KBNN (TW) di bfltfc diu dfl kiln dfl^ khi ning NQNN tam thia nfain rdi di tiiflc hi|n tgm flng vdn dio NSNN.
Tdi nay, cdng tic dfl bio ludng tiln tai KBNN da ed nfaflng mit ticfa eflc nfafl: (i) Bflde diu xie djnfa dfldc d c ludng tiln vao ra qua KBNN d l xiy dflng pfafltfng in dilu fainfa NCjNN chu ddng, gdp pfain tfafle tii|n d c mue tilu eua edng tic dilu tiinfa quin ty NCy^JN an toin, hfldng tdi muc tieu fai|u qui; (ii) phu hflp vdi ctf d u td ehflc, quy dinh fai|n hinh vl quin ly NQNN tren ctf sd phin djnh rd tricfa nfailm ciia tflng dtfti vj KBNN, tiOig bp phin ngtiilp vy, tflng ein bd ngtiilp vu nhim dip tfaig ylu du, mye tilu cua cdng tie quin lyNQNN; (iii) phu hpp vdi cd sd ha ting, td cfaflc quy trinfa tfaanfa toan oia KBNN.
Ben canfa dd, edng tie dfl bao ludng tiln vin cdn ed hgn ehi nfafl cfafla cd vin l)in phip ly quy dinh va fafldng din edng tic dfl bio; vi|c td cfaflc dfl bio dxd3 dfldc phii hdp vdi cfaflc ning quin ly dilu liinfa ngin quy vi ctf ciil hach toan kl toin, tfaanfa toin hi|n nay va cdng tic dfl bio cfafla dflfle tfafle lii|n ddi vdl ky tian ngin, tfnfa ctunfa xic cua kit qua dfl bio cdn cfafla cao, cfafla cd h | thdng sd fa|u thdng kl
tjch sit lim etf sd eho vi|c phin tidi, dfl l)io; cfatla sfl dyng ptiln mim flng dyng dfl bio... Mdt sd nguyin nfain cd tfal kl din nfafl ctf chl, chfnfa sieh cfafla diy dii, ddng bd; ntiin thfle vl vai trd cnia c:ii dcfa quin ly NQNN, trong dd ed cdng tie dfl bio ludng tiln edn chifa eao; biln d^ng cua nln Idnh t l trong nflde vi thi gidi; ning Ifle dn hd lim cdng tic dfl bio edn tign cfa^
cfafla dfldc dio tao efauyin siu.
Nfaim dip flng d c myc tilu, ylu d u cua cii dch quin ly NQNN vi phfl fadp vdi thfle tl V]|t Nam ciing nfafl tfadng l | qude tl, d n ttiilt xiy dflng quy trinfa dfl bio ludng tiln dl dat dfl^ ylu d u cua n ^ | p vy dfl bio ludng tiln, lim ctf stf dl diiA ra dc quylt djnfa trong quin ty, dilu hinh NQNN vi fagn chl nhflng inh hfldng phat sinfa trong qui trinfa dfl bia VI viy, cin ttiilt xem xlt, ip dyng mdt sd nguyin tic trong xiy dflng quy trinfa dfl bio nfafl: Xic djnfa ptigm vi dfl bio pfau fa^; quy djnfa tign mfle d e kfaoin dii mi dtfn vj giao djcfa ptiii cung e ^ tfadng tin trfldc cfao KBNN; ip dyi^
cdi^ ngfal thdng tin trong vi|c cung d p vi tdng h0p thdng tin dfl bio vi kit h ^ d e pfaflcftig ptiip dfl t>io cui^
nhfl kinfa n ^ | m ciia ngfldi Iim cdng tic dfl bia
Trin cd sd myc tilu vi i^uyln tic trin, cdng tic dfl bio ludng tiln qua KBNN dfltfc dl xuit tiieo faai giai dogn. Giai dogn tfl nay din cudi nim 18
2016, vi|c dfl bio ludng tiln vl cd bin dflfle thfle hi|n nfafl hi|n nay (dfl bio dii hgn). Giai dogn tfl nim 2017 trd di, khi N ^ dinh vl quin Iy NQNN vi d c vin bin hfldng din ciia Bd Tii chfnh ed hi|u Iflc, KBNN thfle fai|n diy dii d c ky dfl bio ludng tiln li dii hgn (thing, quy nim) vi ngin hgn (ngiy, tuin).
Ddi via ky dfl bio dii hgn, vi|c dfl bio ludng tiln dflfle thfle fai|n tfaeo phfltfng phip tfl trin xudng. Iheo dd, KBNN thfle hi|n dtf bio dfla ti-ln thdng bn vi ludng tiln vio, ra tfl d c dtfn vj thudc Bp Tai etiinh quin Iy thu, ehi NSNN, tiidng tin tiiu, chi NQNN do KBNN quin ly (nhfl phit hanh TPCP tim chl tiln gfli cua d c dtfn v\
giao djcfa...) kit hdp vtfi d e ngudn da h|u dfl bio khic nhfl dfl toin tfau efai NSNN, sd li|u tiidng kl Ijcfa sfl, dinfa gii tie ddng ctf chl ehinh sich, tlij trfldng dl dt^ ra dfl bio ludng tiln qua KBNN trong d e ky hip theo.
Ddi vdi ky dfl bio ngin hgn, phfltftig phip dfl bio ludng tiln dfltfc ip dyng kit htfp hai phfldng phip
QUY TRINH Dt XUAT D\J BAO L U 6 N G TlfiN DAI HAN
III :ii-i Hill 'nm-jii ^klJIJf-TiM S U Dl/ ki^n t:Ac khoan thu chi do ccr ijuan tdi chinh qudn ly, k6 hogch phSt
hdnh vd trd np' vay khdc (ngoai trdi phi^u Chinh phu) trong ni/dc (chl ti^t
theo thdng)
Thdng tin do Cyc Qudn iy tvf va Tdi chinh d6i ngogi cung c^p K6 hogch phat hanh vd trd ngr vay
ngodi nifdc (chi tiet theo thdng) a y ]
Tfadng tin do Tdng cyc Thui. Tdng
^ ^ ^ cyc Hdi quan cung c4p ^ ^ j Thdng tin d i / bdo sd thu. chi NQNN thudc phgm vi qudn ly ciia ky di/ bdo
(chi tiSt theo thdng)
KBNN dy bdo cdn ci> vdo thdng tin du^c cung c^p vd cdc ngudn dO- lidu dl/ bdo sau:
- Dl/ todn thu. chi NSNN;
' Sd li^u th6ng kd tjciisij;
- Ddnh gid dnh hu^ing tdt tinh hinh thu. chi NQNN trong ky d y bdo cua cdc CQ ch6 chlnh sdch mdi
f Thdng tin do KBNN tinh cung c ^ K 6 hogch vay. trd npr vay bii d^p bdi chi va ngr gdc ngdn sdch dja phifcmg
{tn> tgm ung v6n KBNN)
L , . « i Y f « S U l R Q U i a J | l 8 1 S 9 i y ^ 8
NGHIEN CLfU TRAO DOI tfl dfldi Iln vi phfldng phip tii trin xudng. Cy tfal, bin canfa nfaflng thdng tui do d c dcm vj thudc Bd Tai chfnfa cung dp, thdng tin vi nhdng fdioin ctii trin tian mflc quy djnfa do d c dtfn vj giao djcfa vdi KBNN ding ky vdi KBNN ndi giao djcfa hole qua Cdng Thdng tin di|n tii oia KBNN (Cdi^
Portal) vi cie thdng tin tfl cd sd dfl U|u oia d e h | tfadng liln quan nfafl h | thdng quin Iy d c khoin ptiii tfau efla ctf quan tfau NSNN, efafltJng trinfa TCS, TABMIS, DMFAS, chfltfng trinh ttianfa toin di|n tfl tgp trung...
dfldc sfl dyng lim ngudn dd Ii|u dfl bia KBNN sfl dyng chfltfng binh dfl bio ludng tiln vi kit hdp d c ngudn dfl U|u dfl bio dl dila ra dfl bio cho nhting ky tilp theo.
Dl triln khai dfl bio ludng tiln tfaeo eic quy trinfa dl xuit trin dfldc hflp phip, thuin ldi vi chit Iflcftig, mdt sd dilu ki|n cnj tfal d n dflflc tfafle hi|n:
Trfldc tiln vi nln ting li khudn kfa^ hinfa lang phip ly minfa bgcfa, rd ring dl tiln hinfa d c bflde cii dch quin ly NQNN cung nfafl dfl bio ludng tiln. Dd ti quy dinfa trong Luit
NSNN lim cin cfl dl ICBNN quin ly tip tnmg, thdng nfait NCiNN vi bio dim quin ly an toin vi sfl dyng cd fai|u qui NCiNN. Dfltfi dd 14 quy djnfa cy thi vi efal dd quin ly ngin quy, trong dd ed nhflng quy djnfa nguyin tic ddi vdi edng tie dfl bio ludng tiln (Ngfaj dinfa sd 24/2016/ND-CP ngiy 05/4/2016 eua Cfafaih phu quy djnh cfai dd quin ly ngin quy nhi nfldc, cd hilu Iflc tfl ngiy 01/01/2017). Trin ctf sd dd, Bd T^ chfnfa cd fafldng din cu tfal vi edng tic dfl bio ludng tiln if mflc Thdng tfl dl KBNN vi d c ddn vj hen quan triln khai thfle tii|n.
Hinh thinh bd phin, bd tri, dio tgo d n bd chuyin tricfa thfle tu|n edng tic dfl bio tudng tiln. Theo C^uylt djnh sd 26/2015/CiD-TTg ngiy 08/7/2015 ciia Tfaii tiitfng Cfafaih phfl quy djnh ehflc nang, ntii|m vy, quyln hgn vi ed d u td chfle oia KBNN trflc tiiudc Bd "Hi cfainfa, KBNN da td chfle tfainh tip Cye C^in ly ngin quy vdi 4 phdng, trong dd Phdng Tfadng kl vi dfl bio cd nlii|m vy cfauyln triefa triln kfaai edng tie dfl bio ludng tiln. Tuy nfailn, dl triln khai tdt d c quy djnh ciing nfafl nhi|m vy eua edng tie dfl QUY TRiNH Dfi XUAT D U BAO LU(5NG TifiN NGAN HAN Thdng tin do Cyc Qudn ly ny vd
^ ^ ^ ^ ^ l ^ g o g i ddng ky Dl/ kidn phdt hdnh vd trd np
nuijrc ngodi
/ ki^n p n phdt hdnh vd thanh todn I np Ithdc (ngodi phdt hdnh trdi phi6u
Chfnh phu) trong nu-dc vd thu, chi do ca quan tdi chinh qudn ly
I do don v| giao d|Ch dSng ky|
Thdng tin Uiu, chi NQNN trdn hgn mire vd cd thdi gian ki^m sodt chi
du^i 02 ngdy
^ ^ d n g tin do KBNN tinh n h d p ^ l Dl/ kt6n phdt hdnh vd trd np vay bu ddp bdi chi vd np g6c cua ngdn sdch dja phuang {tn> tgm i/ng vdn KBNN) Cdc khodn thu chi NQNN tren hgn mi>c cd thdi gian kiem sodt chi tr&n
02 ngdy
KBNN dy t dr thdng tin c don vj ddng li cdc ngu6n c dy bdo sau:
|- Ctf sd de> \^
CO quan thu t h C^ sd dOl DMFAS v41 lodn trd np va^
C^ sd dO' ll chi/ong trinh c ly ngdn quy ve c d ^ khodn d^u t u /vay bO ddp NQNN
sA li$u th6ng k l Ijch 5I>
Dy kidn phdt idnh np trong ii/dc
I t h a j
Ijch sir
I -Dykifinphdt J uidnh np trong ^^^
bic^ d n chu trpng din vi|c xiy dflng, dio tgo hoic dio tgo Igi Iflc lfli?ng d n bd Urn cdng tie dfl b i a
Cd sd vit chit vi hg ting ky thuit. Hg ting cdng ngh| thdng tin cin phii dfl^c diu tfl phit triln vi ning eip di dip flng cic ylu ciu ciia cii d c h quin ly NCiNN ndi efaung vi ngtiilp vy dfl bio ludng tiln ndi rilng. Ddng thdi, cin phii td ehilc kit ndi hg ting tniyin thdng (Inter- net) tdi d e dcm vj ed giao d|ch vdi KBNN d l eie ddn vj niy cd thi truy eip vi cung cip kjp thdi thdng tin dfl bio song song vdi vi|c xiy dfltig, khai tfaic cie phin mim ti!ng dyng pfaye vy cdng tie dfl bio.
Trang tiiilt bj ky thuit: Tgi cic ddn vj KBNN cin trang bj di|n tiiogi ed tfnfa ning ^ im dl dim bio vi|c xie thfle, ddi diilu thdng tin dli^ Ir^
vdi d c dcfn vj ding k^ dii thdng qtu di|n thogL Ddi vdi d c ddn vj cung c^
tfadng tin, d n trang bj miy tinfa ed liit ndi internet dl ding ky nfau d u chi qua Cdng tiidng tin di|n hi oia KBNN vi di|n tfaogi dimg eho trfldng hdp Ididi^
truy d p faoic ding nfaip dflfle vio Cdng tiidng tin di|n til oia KBNN.
Hfldng tdi mye tilu quin ty NQNN an toin vi hi|u qui, vi|c sfl dyng h | thdng eic cdng cy quin ly, trong dd ed edng cy dfl bio ludng tiin theo d c ky dfl bio li mdt ylu td quan trpng. Btfi II, kit qui dfl bio tudng tiln li etf sd dl xiy dt^g phflcfng in dilu hinh NCiNN hdp ty Do dd, quy trinh dfl bio ludng tiln d n dflflc xiy dflng, triln kfaai theo Id trinfa dl ti&ig bfltfc hoin ttu|n, dip tiiig dflflc myc tilu ciia cii dch quin ly ngin quy, phu hflp vdi tfaifa hfaih thfle tiin Vi|t Nam vi tfadng 1| qude tl. •
TAl u$u THAM KHAO 1 Lujt Ngin aiOt Nhi nudc (2002. 2015) 2 Quyit dinh sd 3330B/KB/KH-TH ngiy
23/04/2002 CUB KBNN (2002) vivUcban hinh CO chd quin lyviiBiu hoi vin bong ht IhdngKSNN
3 Ta Anh Tuin (2000). Cii cich COng »c<vA) ly ngin quf KBNN Irong diiu kiin vin hinh TABMIS
4 M*» wmami (2004). Government ca^
management Good and bad praebcm. IMF Tedneel Nona and Manuals. USA
Ngiy nhin bii 21/6/2016 Ngiy due phin biin 22JV2Q16 Ngay enip nhin ding 11/7/201B
