J Thanh tra
^^^"Rl CHI'NH (Xiudn Xd Suu - 2009
BADJEMMC5I ,
TRONG THIIC HANH TIET KIEM, CHONG LANG PHI
NGUY§N TRONG NGHIA Vu tri/dng Vu Phap che - Bo Tai chinh
M o t Id sir l a n h dqo k h a n triTong, quyet Met tCr d a u n a m cua Chinh phu v a cdc Bo, n g d n h d j a p h u o n g
Bdi canh lam phat cao nam 2007 (chi sd gia thi trudng xa hgi nam 2007 so vdi nam 2006 tang
12,63%) va nhiTng dU bao se gia tang nam 2008 da dat ra yeu eau mdi trong chi dao, lanh dao thUe hanh tiet kiem, chdng lang phi la danh Uu tien cao nha't cho muc tieu kiem ehe va day lui lam phat.
Trien khai Ket luan sd 22-KL/TW ciia Bg Chrnh trj, Chfnh phii da ban hanh Nghj quyet sd 10/2008/NQ- CP xae dinh nhiem vu trgng tam ciia nam 2008 la kiem che lam phat giu vUng dn dinh kinh te vT md, bao dam an sinh xa hgi va tang trudng ben vtTng, Tren ed sd dd, Thii tudng Chinh phu da ed Quyet djnh sd 390/QO-TTg ve cac bien phap kiem che Iam phat, dn djnh kinh te vT md, bao dam an sinh xa hgi va tang trudng, dieu hanh ke hoach dau tUxay dUng cd ban va ehi tieu ngan saeh nam 2008 phue vu muc tieu kiem che lam phat, quy djnh cu the viee thuc hien giac chi tieu tiet kiem trong sir dung ngan saeh nha nU6c (NSNN) eho cac Bg, nganh, dja phUdng, ThUc hien Quyet djnh ciia Thii tudng Chinh phii, Bg Tai chi'nh da ban hanh Thdng tU sd 34/2008/TT-BTC hudng dan thuc hien tiet kiem them 10% chi thUdng xuyen ngan sach nha nUde nam 2008 va giac ehi tieu hudng dan tiet kiem eho cac Bg, ed quan Trung Udng va cae tinh, thanh phd true thuge Trung Udng (ngoai sd tiet kiem 10% da giao ngay tii dU toan dau nam de tiep tuc thUc hien de an eai each tien lUdng theo quy djnh chung).
Bg Ke hoach va Dau tU eung da kjp thdi hudng d i n cac Bg, nganh, dja phUdng thUe hien ra soat cae d u a n dau tu de thUe hien cac bien phap dinh hoan, gian tien do cac du an dau tU de cd ket qua cu the, thiet thUe ve tiet kiem chi tieu cdng,
Mgt diem mdi trong lanh dao, chi dao thuc hanh tiet kiem ehdng lang phi nam 2008 la ket hgp day manh thue hanh tiet kiem, ehdng lang phi gan vdi viec td chiic hge tap va lam theo tam gUdng dad diic Hd Chi Minh ve thue hanh tiet kiem, chdng tham d, lang phi, quan lieu. Nam 2008, cuge van dgng "Hge tap va lam theo tam gUOng dao ddc Hd Chi Minh" da chuyen sang giai doan mdi vi/a tieh eUc hge tap, viia da'y manh lam theo. Thdng qua viec hgc tap ehuyen de "TU tudng va tam gUdng dao ddc Hd Chi Minh ve thUe hanh tiet kiem, chdng lang phi quan lieu" va hgc tap
tac pham "Sira ddi Idi Iam viee" gan vdi viee lanh dac, ehi dao thue hanh tiet kiem, chdng lang phi da tae dugc sU ddng tam, nha't tri eao trong cac cap, cac nganh, cac td chdc, doan the. Ket qua thUe hanh tiet kiem chdng lang phi da lan tea, ed tac ddng tich cUe, tao dieu kien di vao chieu sau ben vufng hdn.
Hai Id dd hinh t h d n h diTOc m o t he t h o n g cdc gidi phdp thii'c hdnh t i e t k i e m chong Idng phf co hieu qud
Trude bet, dd la viee thue hien giao them chi tieu nhiem vu tiet kiem kinh phf thudng xuyen ddi vdi cac ddn vi sir dung ngan sach. Cung theo each lam nay, nhieu cd quan, ddn vj, td chdc kinh te da giao them cae ehi tieu tiet kiem, hien vat cu the ve sir dung dien, nU6c, xang dau...
Thir hai, dd la viec da'y manh thUe hien che dd tU chu, tu chiu trach nhiem theo NO sd 130/2005/NOCP ngay 17/10/2005 (ddi vdi cd quan Nha nUde) va theo NO 43/2006/NOCP ngay 25/04/2006 (ddi vdi ddn vj sU nghiep), Trong dd:
Ve thue hien ND 130:
Trong nam 2008, da cd 22 Bg, nganh Trung ugng va 44 tinh, thanh phd thUe hien giao che do tU ehu cho cac ddn vj cap dudi trUe thuge, Odi v6i cd quan thuge cap huyen, theo bao cao da cd 48 tinh, thanh phd trUe thuge TW giao thUc hien che do tU ehu eho cac cd quan thuge cap huyen; Thanh phd Hd Chi Minh, tinh Binh DUdng va cae tinh, thanh phd khac da va dang trie'n khai giao thUe hien che do tU ehii cho cap xa, Hau bet cac cd quan, ddn vj dUde giao tU cbii tai ehinh da xay dUng dugc quy che chi tieu ngi bg, quy che quan ly tai san.
ThUc hien cd che nay, cac cd quan, td chirc da trie'n khai nhieu bien phap thuc hanh tiet kiem, chdng lang phi nen hieu qua sir dung kinh phi dugc nang Ien va ket qua tiet kiem kha kha quan ca ve kinh phi, bien che. Theo danh gia chung ciia cac Bg, nganh, dia phUdng, cd che nay da tao dieu kien cho ddn vi ehu dgng sir dung kinh phi, bien che, bd trf sap xep ddi ngu can bg, edng chirc de hoan thanh nhiem vu duge giao;
tang cudng sU giam sat ciia can bg, cdng chirc trong viec sir dung bien che, kinh phi, khac phue tinh trang cap dudi trdng chd y lai vao cap tren qua dd kinh phi dugc sir dung tiet kiem, hieu qua hdn, khac phue duge tinh trang lang phi do "chay" kinh phi cudi nam,.,
Ve thue hien Nghj djnh sd43/2006/ ND-CP:
Den nay cac Bg, cd quan Trung Udng (43/43) deu da giao quyen tu chu theo quy dinh ciia Nghi djnh cho cac ddn vj sU nghiep thuge pham vi quan ly; Ddi vdi cac dja phUdng, da giad quyen tU ehii ve tai chinh cho
So 79 (Thang 1-2009)
(Xjuan X4 Suu 2009
, Thanh tra "^
M l CHI'NH
Din Thdi Vy (Kinh dd Nhd Dinh, Ninh Binh)
23.399 ddn vj sU nghiep trUe thude, treng do chii yeu la eae ddn vi thude cap tinh cdn cac ddn vj sU nghiep thuge ea'p huyen thi ty le giao tU ehii edn tha'p.
Cae dgn vj sU nghiep duge giao tU chu da ehii dgng sir dung kinh phi dugc giao de thUe hien nhiem vu, huy dgng vdn theo quy djnh de phat trie'n boat dgng sU nghiep, dau tu cd sd vat chat, ddi mdi trang thiet bj va tang eUdng tieh luy thdng qua quy phat trie'n boat dgng sU nghiep. Qua dd, md rgng boat ddng eung cap djeh vu cdng de dap img tdt hdn nhu eau eua xa hdi va khai thac, phat trien ngudn thu sU nghiep.
Dong thdi vdi viec khai thac ngudn thu, eae dOn vj da xay dung eae giai phap quan ly ndi bd de tiet kiem ehi phi nhU: xay dUng cae tieu ehua'n, djnh mdc ehi phi, djnh miic tieu hao nguyen nhien vat lieu de thUe hien trong ndi bg ddn vj, gdp phan nang cao hieu qua beat dgng sU nghiep.
Qua trie'n khai thUc hien che do tU chu, t u ehju trach nhiem ve tai ehinh ciia cac Bg, ed quan Trung Udng, dia phUdng eho tha'y mac du edn ed tdn tai treng td chiic, trie'n khai thue hien, nha't la ddi vdi cac ddn vj ed sd nhung nhi/ng ket qua dat duge tiep tuc khang djnh viec da'y manh thUe hien eae cd ehe tU ehii la bien phap phii hdp va cd hieu qua trong quan ly, sir dung kinh phi heat ddng thUe hanh tiet kiem, chdng lang phi eua cac ed quan, ddn vj,
Thd ba, dd la viec thUe hien dieu hanh theo ed che thi trudng. Cd che dieu hanh nay trUde bien ddng lien tue eiia gia ca qude te, da phat huy tae dung tich cue treng viec da'y manh thUe hanh tiet kiem ehdng lang phi trong tat ca cae khu vUc t i / Nha nUde den doanh nghiep va dan eu ma ed che gia bao cap bu Id khdng cd duge.
Ba i d , k e t q u d thiTc h d n h t i e t k i e m , c h o n g long phf d o t n h i e u t h d n h tiTu t r e n
c d c i m h viTc
Thd nhat, trong cong tac quan ly, st? dung kinh phi NSNN chi thifdng xuyen:
ThUc hien quyet djnh cua Thu tudng Chinh phii va Thdng tu hudng dan cua Bg Tai chinh, cac Bd, nganh, dja phUdng da phan bd, giao ehi tieu tiet kiem 10% chi thudng xuyen eho eae ddn vj tri/c thuge vdi sd tien gan 2700 ty ddng. Trong dd, tai Trung uong la 700 ty va dja phugng la 1984 ty.
Viec thUe hien ehi tieu tiet kiem ehi thudng xuyen da duge kiem soat chi mgt each chat che. Trong bdi canh gia ea xang dau, vat tU... lam phat tang eao, viec khdng tang ehi ngan sach di ddi vdi tiet kiem them ehi 10% ddi hdi eae Bg, nganh, dja phUdng phai sap xep ehi tieu hdp ly de ma anh hUdng den ket qua hoan thanh nhiem vu. Khdan kinh phi tiet kiem da dugc danh de bd sung ngudn lue thUe hien chi'nh sach an sinh xa hdi, phdng ehdng thien tai, thUe hien cac nhiem vu dot xua't, cap bach ma dang ra phai bd trf hoac tang chi ngan saeh Nha nUdc.
Song song vdi viee giao ehi tieu va thUe hien nghiem tiic chi tieu tiet kiem duge giao, edng tac kiem soat ehi qua KBNN va thanh tra, kiem tra tai ehinh cung duge quan tam day manh de bao dam ket qua tiet kiem la thUe chat. T i / thang 10/2007 den thang 8/2008, he thdng KBNN da kiem soat 170.835 ty ddng, phat hien 34.233 khoan chi ciia 13.545 lugt ddn vj ehUa dimg thii tuc, trinh tU quy djnh, t i / chdi 232 ty ddng ehi khdng dimg ehe do quy djnh. Trong thanh tra, kiem tra da then khai gan 1100 euge theo ke hoach va 70 cudc dot xuat. Rieng Thanh tra Tai chinh da phat hien kien nghj xuf ly giam dU toan 82 ty ddng, giam cap phat ngan saeh 25 ty ddng, cat giam thanh quyet toan vdn dau tU xay dUng 13 ty ddng, xii \y khac 326 ty ddng.
Rieng ve quan ly, sir dung tai san, trang thiet bi lam viee, phUdng tien di lai, thUe hien Quyet djnh sd 170/2006/QD-TTg ngay 18/7/2006' eua Thii tudng Chinh phii ve ban hanh quy djnh tieu chuan, djnh miTc trang thiet bj va phUdng tien lam viee eiia cac ed quan va can bd, cdng chdc, vien chdc nha nUdc, nhieu Bo, nganh dja phuong da ban hanh van ban de trien khai phu hgp vdi dac thu va dieu kien eiia minh. Tren cd sd dd, viee chap hanh eae djnh mdc, tieu chuan, che do quy djnh trong mua sam, quan ly, suf dung tai san, phuong tien, thiet bj lam viee, phuong tien di lai da dugc thue hien tdt hgn; bien phap tam dimg mua sam d td, phUdng tien, tai san khae ed gia trj Idn hoae siJfa chiTa Idn tru sd lam viee da dugc thuc hien nghiem tuc va cd ket qua hdn. Cu the la tam dimg mua sam
S6 79(Thanu 1-20091
Thanh tra
T^TCHI'NH
Ofjudn Xi/ Siiu 2009phUdng tien di lai, Bg Tai chinh da hudng dan, chi dao cac Bo, nganh, dja phUOng tam di/ng mua sam 134 xe, ddng thdi thuc hien dieu ehuyen 79 xe d td ciia cac Ban quan ly du an da ket thiic cho cac ed quan, ddn vj hanh chinh s u nghiep thay eho viec mua sam mdi van thudng xay ra trong cae nam trudc.
Thit hai, trong dau tUxay dung ca ban.
Trong ITnh vUe nay, cac Bg, nganh, dja phugng da chii dgng ra soat danh mue du an dau tu trong ke hoach nam 2008, dinh bean hoac gian tien do cae du an khdng cd hieu qua hoac hieu qua tha'p, dieu ehuyen vdn eho cae du an cd dieu kien hoan thanh sdm de phat huy hieu qua ngay. Trong dd:
Cac Bg, nganh Trung ugng da ra seat, dinh hoan khdi cdng va ngi/ng trien khai thUe hien 51 edng trinh, du an, vdi sd vdn 177 ty ddng; gian tien do 33 cdng trinh, dU an vdi tdng sd vdn la 152,6 ty ddng,
Cac dja phUdng: da thuc hien dinh hoan khdi cong, ngimg trien khai 1.152 dU an vdi tdng mdc vdn la 1.704 ty ddng; gian tien do dau tU 732 du an v6i sd vdn dau t u la 3.958 ty ddng.
Cac Tdng cdng ty. Tap doan: da ra soat eat giam, hoan khdi edng, ngirng trie'n khai va gian tien do ke hoach dau t u n a m 2008 la 1.145 dUan vdi tdng sd vdn dau tu 31.086 ty ddng giam 12,7% so vdi ehUdng trinh ke hoae ban dau, trong dd: dinh hoan khdi cdng 214 du an vdi tdng sd vdn la 3.866 ty ddng, ngirng trien khai 553 dU an vdi tdng sd vdn dau tU la 11.648 ty ddng; gian tien do thUe hien 378 dU an vdi tdng gia tri cat giam khoang 15.572 ty ddng,
Thd ba, trong quan iy, sCf dung tai nguyen thien nhien, dat dai, tru sa, nha iam viec.
Trong nam 2008, cong tac quan ly, khai thac va sir dung tai nguyen thien nhien da dugc da'y manh vdi cae bien phap ddng bg, tir quan ly quy beach khai thae, cap va thUe hien gia'y phep khai thac, cae bien phap quan ly xuat kha'u tieu ngaeh va cae bien phap kinh te nhU tang thue xuat khau khoang san, khuyen khich tinh ehe khoang san,.. Chinh phii da chi dao thuc hien nhiTng bien phap kien quyet de lap Iai trat tU trong khai thac va xua't kha'u than nen da thu dugc ket qua thiet thUe. Cae nganh va cd quan chiic nang d dja phUdng da tang cudng kiem tra, kiem scat ddi vdi cac td chdc dugc cap phep khai thac tai nguyen khoang
€m mm
Hoc dao ly lam ngirol tam girang roi sol pham chat
Xay tirong lai cuoc song, trang dol ren luyen tai nang.
- ' i
san tren dja ban, qua dd kjp thdi phat hien, xii \y cae trudng hgp vi pham, khac phue tinh trang khai thac bat hgp phap, Trong 6 thang dau nam 2008, tai tinh Quang Ninh, cac cd quan chdc nang da kiem tra va xir ly 1,032 lugt cira Id, diem khai thac va thu gom than trai phep, tich thu tren 21 van tan than; Bg Tai nguyen va Mdi trudng da trie'n khai 11 eugc thanh tra, kiem tra hanh ehinh chuyen nganh, ket thue 8 cuge thanh tra phat hien sai pham va kien nghi xir phat hanh chinh la 881 trieu ddng,
Trong quan ly, sir dung da't dai, da cd 63 tinh, thanh phd trUe thuge Trung Udng xay dUng xong phUdng an dieu chinh quy hoach sirdung da't den nam 2010 va lap ke hoach sir dung dat 5 nam ky cudi (2006-2010), Nhieu dja phUdng da nghiem tiic thUc hien ra seat, xir ly cac trUdng hgp quy hoach "treo"
bang cac giai phap keu ggi dU an dau tU va den nay da trie'n khai dugc 259 dU an vdi tdng dien tich 11.969 ba. Ddng thdi tang cUdng edng tac quan ly, da'y manh thanh tra, kiem tra. Qua ket qua thanh tra kinh te - xa hgi eiia cac cap, eae nganh da phat hien 8,052 ha da't cd sai pham, kien nghj xir Iy thu hdi 3,790,4 ha, da thu hdi dugc 361,9 ha da't.
Trong quan ly, sir dung tru sd Iam viec, trong nam 2008, da thUe hien dieu chuyen tru sd lam viec tii ndi thi/a sang ndi thieu la 8,114 m2 nha; thanh ly 7.918 m2 nha vdi tdng nguyen gia theo sd saeh ke toan la 7.102 trieu ddng, Trong dd;
Cae Bg, cd quan trung Udng thUe bien dieu ehuyen 8,114 m2 nha; thanh ly 652 m2 nha vdi tdng nguyen gia theo sd sach ke toan la 1,131 trieu ddng. Cac dia phUdng thuc hien thanh ly 7.266 m2 nha vdi tdng nguyen gia theo sd saeh ke toan la 5.971 trieu ddng,
Thd tu, trong quan iy, sir dung von va tai san nha nudc tai doanh nghiep:
TrUde anh hudng eua gia ca cac loai nguyen vat lieu, nhien lieu lien tuc tang cao va lai sua't tin dung cung tang dot bien, cac doanh nghiep da chii dgng da'y manh san xuat kinh doanh, tim kiem md rgng thi trUdng, tang kha nang canh tranh; thUe hien nhieu bien phap cat giam chi phi san xuat kinh doanh, tang eudng quan ly djnh mdc tieu hao de nang cao hieu qua san xua't kinh doanh, Cac boat dgng quan ly, giam
sat boat dgng ciia doanh nghiep Nha nude cung duge da'y manh, theo ket qua kiem toan 2007 ddi vdi 225/385 doanh nghiep thanh vien thuge 19 tdng cdng ty nha nUdc cho thay, ben canh cac doanh nghiep boat dgng hieu qua, van edn met sd doanh nghiep hieu qua kinh doanh thap, tham chi thua Id nhU Tong cdng ty Sdng Hdng Id hdn 17 ty ddng, Tdng cdng ty xay dUng Trudng Sdn Id hdn 40 ty ddng...
(Xem tiep trang 54)
So 79 ( T h i i i i g 1-2009)
(^iidii Xd Slid 2009
,Ihanh tra i;^TCHI'NH
BA DIEM MOfl...
(Tiep theo trang 17)Ciing vdi viec thue hanh tiet kiem, chdng lang phi trong khu vUc nha nUde va doanh nghiep, treng san xuat va tieu dung eiia nhan dan, do lam phat tang cao, nhat la gia ea lUdng thUe, thUe pha'm va cac mat hang tieu diing nen da tae ddng manh tdi viec tiet kiem trong tieu dung ciia nhan dan, dae biet la nhtTng ngUdi Iam cdng an lUdng, nhi/ng ngUdi hudng lUdng hUu va nhung ngudi cd thu nhap tha'p. Tiet kiem da dUde xem bien phap cd hieu qua de ddi phd vdi gia ca tang eao eiia nhieu ngudi. Ben canh dd, vdi euge van ddng
"Hge tap va lam theo tam gUdng dad ddc Hd Chi Minh"
va viee tang eUdng tuyen truyen thdng qua cae phUdng tien thdng tin dai chiing, viec van dgng ciia eae td chdc ehi'nh tri - xa hdi, cae td chdc doan the d dja phUdng y thiic tiet kiem ciia nhan dan eung da dugc nang Ien. Viee td chdc l i hgi, viec cUdi, viee tang da ed nhung chuyen bien tich cue ban ehe duge phan nao tinh trang phd trUdng, lang phi,
Cd the ndi thUe hanh tiet kiem, chdng lang phi nam 2008 da cd budc phat trie'n mdi, di vao trgng tam, trgng diem g i n vdi bdi canh va tinh hinh thUe hien nhiem vu kinh te - xa hgi trong nam, nen da mang lai ket qua thiet thUe, gdp phan tieh cUc vao viee kiem che va day liii Iam phat.
Bude sang nam 2009, nen kinh te trong nude va the gidi tiep tuc cdn nhieu khd khan, tiem an eae yeu td anh hudng den cac can ddi vT md ciia nen kinh te, Trong bdi eanh dd, mue tieu thUe hanh tiet kiem, chdng lang phi la phai tiep tuc gdp phan tfch cue vao viec dn djnh kinh te vT md tren cd sd kiem seat chat che, tiet kiem, chdng lang phi trong ehi tieu cdng, dam bao sir dung hieu qua cac ngudn lUc ciia da't nUde de phue vu eho muc tieu tang trudng.
Vdi muc tieu dd, trong nam 2009, viee thUe hanh tiet kiem, chdng lang phf, ben eanh viec phai trien khai toan dien trong ta't ca cac mat cua ddi sdng KT - XH,
trong ca san xua't va tieu dung, tii cd quan ddn vj, doanh nghiep Nha nUde den eae td chire kinh te, moi tang Idp nhan dan edn phai tap trung hdn vao cac ITnh vUc ma d dd yeu eau thUe hien tiet kiem, chdng lang phi g i t gao, quyet Net hdn. Cu the la:
Quan ly, sir dung da't dai va khai thae, sir dung tai nguyen thien nhien; bao ve mdi trUdng; Quy hoach, bd tri d u an dau tU va quan ly, thUe hien cac dU an, edng trinh dau tU xay dUng cd ban; Quan ly, suf dung kinh phi boat dgng ciia cac cd quan, td chiic; kinh phi chUdng trinh mue tieu qude gia; kinh phi khoa hge va cdng nghe.
De thue hien muc tieu tren, trUde bet edn phai thue hien kha'n trUdng, rao riet hon cac bien phap thi/c hanh tiet kiem, chdng lang phf da va dang trien khai cd ket qua trong nam 2008 nhU:
Tang cudng lanh dao, ehi dao trong viec phd bien, tuyen truyen phap luat de nang cao nha't trong nhan thdc ve. Tren ed sd dd, eu the boa va tiep tuc viee giao chi tieu tiet kiem eu the nham thUe hien nghiem ngat viee tiet kiem chi tieu cdng.
Tang eudng ra soat, sira ddi, bd sung va hoan thien cac quy djnh ve quan ly, cac djnh mufc, tieu ehua'n, ehe do lien quan den viec thUe hanh tiet kiem, chdng lang phi, dae biet la cac quy djnh, djnh miTc, tieu ehua'n cd vai trd hd trg true tiep cho viee tbUe hien cac bien phap tiet kiem gan vdi kiem ehe Iam phat.
Xay dung day dii va thue hien ddng bg eae cd che quan ly tai chinh trong eae ed quan, ddn vj sif dung NSNN nham tao dgng lUe thUe hanh tiet kiem, ehdng lang phi; da'y manh cai each hanh ehinh gan vdi nang cac hieu qua thUe hanh tiet kiem, chdng lang phi.
Nang cao vai trd giam sat ciia eae ed quan chiTc nang, cae dean the, td chdc quan chiing di ddi vdi tang eudng thanh tra, kiem tra, xii ly nghiem minh cac vi pham quy djnh ve thUe hanh tiet kiem, ehdng lang phi.
Hai la, ddi mdi ed che quan ly, dieu hanh kinh te, tai chi'nh; thUe hien ed che thj trudng ed sU quan ly, giam sat eiia Nha nude ddi vdi gia cae mat hang quan trgng ma Nha nUde quan ly, di ddi vdi viee thuc hien tdt cae ehinh sach xa hgi, xem day la mdt bien phap dieu hanh vT md quan trgng mang Iai hieu qua thiet thuc ddi vdi ea khu vUe nha nUde, khu vUc doanh nghiep va nhan dan.
Ba la, tang eudng sir dung eae edng eu kinh te, tai chinh va quan ly giam sat thieh hgp, trong dd cd chinh saeh thue de djnh hudng tieu dung, tao ddng Ide kinh te eho viec thue hanh tiet kiem, ehdng lang phi.
Bdn la, ket hgp chat ehe giGfa thuc hanh tiet kiem, chdng lang phi vdi viee day manh euge van ddng "Hgc tap va lam theo tam guong dao diic Hd Chi Minh", dac biet la viee hge tap chuyen de " T u t u d n g va tam gUdng dao ddc eua Hd Chi Minh ve thue hanh tiet kiem, ehdng tham d, lang phf, quan lieu" nham mang lai ket qua thiet thUc.B
So 79 (Thang 1-20091
