Nghien ciDi irao adi
Tac dpng cua vtnu dung cong nghe thdng tin din tinh minh bach trong ¥M virc cdng
kThs Phan Thi Thuy Quynh*
Bdi viit nay nghien cifu tac dong cua viec ijng dung cong nghe thong tin den tinh minh bach ngan sach noi rieng va tinh minh bach nha nu^c noi chung tren website cua chinh quydn dia phuang di/a tren mau nghien cint 63 tinh, thanh pho & Viet Nam va diP iieu co sdn trong bao cao Chi s6 cong l<hai ngan sach tinh va bao cao Chi s6 cai each hanh chinh. Dir ti$u cua n§m 2018, ung ho cho gia thuySt vi mdi quan he tich CIK giO-a ung dijng cong nghe thong tin va tinh minh bach nha nw&c tren website cua chinh quyen dia phuxyng.
TCF khoa: Cong nghe thong tin, minh bach ngan sach, minh bach nha nw&c, Chinh quyin dia phirong, trang thong tin dien tu:
Abstract
This paper studies the impact of information technology application on budget transparency in particular and governmental transparency in gen- eral on local government's website, based on a sample of 63 provinces/cities in Vietnam and the data available in the Provincial Open Budget Index report and the Public Administration Reform Index report.
The 2018 data support the hypothesis of a positive relationship between information technology application and governmental transparency on local government's website.
Keywords: Information technology. Budget transparency, Governmental transparency, Local government, website.
1. Dat van dd
Suy thoai kinh td cimg vdi nhirng vu bd bdi lidn quan dgn tiach nhigm va hieu qua quan tri hanh chinh cong cua cac quan chuc nha nudc, da day len trong dan chiing nhu cau dan chu hda va thirc hien ttach nhidra giai trinh (Sol, 2013).
Trach nhidra giai trinh dan chu doi hdi nha nudc phai tang cudng tinh minh bach, cong khai thdng tin tai chinh - ngan sach va thdng tin khac nhidu ban cho dan ehung. Qua do, khuyen khich giam sat chi tidu cdng, ngan ngira thara nhdng va sir dyng lang phi cac nguon luc (Jorge
et al., 2011), ddng thdi giam sat va danh gia hieu qua lam vide cua dai bidu va cdng chuc (Sol, 2013).
Theo Caba Perez (2008), mpt chinh quydn duoc cdng nhan la tdt trong quan tri hanh chinh cdng phai la mdt td chuc minh bach va cd trach nhidra giai trinh trudc dan chung. Cd thd ndi, minh bach da tid thanh mot thach thiic trong cdng cupc cai each va hien dai hda quan tri hanh chinh cdng d hien tai va tirong lai (Piotrowsky, 2007).
Nhdn: 20/12/2019 Bien tap: 02/01/2020 Duyet ddng: 12/01/2020
Tir nhung nam 1990, cai each hanh chinh cdng hudng theo khudn mau quan tri cdng mdi (NPM) dupc khdi xudng d nhidu qudc gia (Rodriguez Bolivar et al., 2013).
NPM nhan manh tiach nhidra quan ly va su cai tign lign tuc trong quan tri hanh chinh cdng dua tren 3 nguyen tac ca ban, dd la: thuc hien mpt su can bang tai chinb dn dinh, hudng den chit lupng trong cung cap dich vu va minh bach ban trong quan ly va thdng tin (PoUit, 1990 trong Caba Perez, 2008). Cai each NPM gin lien vdi viec ung dung edng nghe thdng tin (CNTT) vao quan tri hanh chinh cdng (Gandia
& Archidona, 2008). Trong tien trinh chung cua cai each khu vuc edng, hien dai hda hanh chinh, eijng nhu hoan thien chinh quyln dien tir, nhigu don vi cdng tren thd gidi da iing dung CNTT nham cai tien, ddi mdi dich vu cdng va quy trinh tham gia cua ngudi dan, nhu mdt each de tang cudng tinh minh bach va trach nhiem giai trinh, thdng qua cdng khai thdng tin nhidu ban cho dan chimg va cae bgn lien quan khae, dac biet la cdng khai thdng tin tren website (Jorge etal., 2011).
Website la mdt phuang tidn truyen tbdng tien lpi va hieu qua ddi vdi ca don vi cung cap thdng tin lan ngudi su dung thdng tin (Fisher
* Tru&ng Bai hoc Kinh ti TP.HCM
mp chi ^etom S'^mm lomsoihdng 1-2/2020 O
Nghien cihi trao ddi
et al., 2004). Cac dan vi tu nguyen cong khai thdng tin tai chinh va thdng tin hoat dpng cua dan vi tren website thudng dupc dan chiing danh gia cao vd tinh minh bach, dang tin cay va cd trach nhidm xa hpi (Lee & Joseph, 2013).
Tai Viet Nara, van de cong khai thdng tin tai chinh nha nudc da dupc quy dinh trong Quy chd cdng khai tai ehinh, ban hanh theo Quydt dinh sd 192/2004/QD-TTg cua Thu tudng Chinh phii. Quy ehd nay ydu cau thong tin lidn quan dgn ngan sach nha nudc phai dupc cdng khai phu hpp vdi tung ddi tupng cung cap va tidp nhan thdng tin thdng qua nhieu hinh thuc, trong dd cd hinh thuc cdng khai trdn website. Ddn nara 2016, Bd Tai chinh tiep tuc ban hanh Thdng tir sd 343/20I6/TT-BTC, budng dan thuc hien edng khai ngan sach nha nudc ddi vdi cac cap ngan sach, quy dinh thdng tin ngan sach bat buoc cdng khai trdn website ciia Bp Tai chinh, UBND eac cap, CO quan tai chinh cac cap va td chuc khae cd lien quan.
Cung trong nara 2016, Quoc hdi thdng qua Luat Tidp can thdng tin, quy dinh cdng dan dupc tu do tidp can thdng tin do co quan nha nude cdng khai, tiong do rat nhieu thdng tin nha nudc phai dupc cdng khai trdn website eiia ca quan nha nudc CO tham quygn chii khdng chi gidi ban trong ITnh vuc tai chinh - ngan sach.
Trong xu tbg day manh img dung CNTT vao cai each hanh chinh cdng va Viet Nara lai la mdt trong nhirng qude gia cd ty Id ngudi su dung Internet nhieu nhat vdi hon 30% dan sd, thi viee cdng khai thdng tin tai chinb - ngan sach ndi ridng hay thdng tin nha nudc ndi chung tren website nham tang cudng tinh minh bach la hoan toan phij hop. Dd viec cdng khai thdng tin tren website dap ung dupc quy
dinh phap luat va nhu can cua dan chiing, cae ca quan nha nudc phai cd sir chuin hi vd nang lire CNTT.
Theo Luat Tiep can thdng tin, viec cdng khai thdng tin tidn website tai cac tinh, thanh phd true thupc trung uang duoc thuc hien theo ke hoach ling dung CNTT cua UBND cip tinh. Nhu vay, tinh minh bach cua chinh quygn cap tinh thg hien qua muc dp cdng khai thong tin nha nudc trdn website phu thude vao muc dp ling dung CNTT ciia tinh.
Da hem 2 nam hi khi Luat Tidp can thdng tin dupe ban hanh, Hdu rang cdng tac chuan bi vg nang lue CNTT ciia chinh quygn cap tinh da tac dpng thuc day tinh minh bach tign website cua co quan nha nude cac tinh hay ehua?
Dua vao dii lieu cd san trong bao cao Chi sd cdng khai ngan sach tinh POBl 2017 va bao cao Chi sd cai each hanh chinh PAR INDEX 2017-2018, bai viet nay kigm dinh tac ddng ciia img dung CNTT den tinh minh bach ngan sach ndi ridng va tinh minh bach nha nude ndi chung trdn website cita chinh quyen 63 tinh/thanh phd Viet Nam, tiong hai nam 2017 - 2018.
2. Cff Sff ly thuyet
Minh bach, cong khai thong tin
Cd nhidu dinh nghta ve minh bach, nhung tat ca ddu nhan manh dgn dac tinh cdt loi cua minb bach la kha nang tidp can/truy cap thdng tin (Soi, 2013). Theo Kaufmann va Kraay (2002), tinh minh bach thg hien nhu ddng thdng tin kinh td, xa hdi va chinh tri kip thdi, dang tin cay lien tuc gia tang, c6 the tiep can dupe bdi tat ca cac ben hen quan. Armstrong (2005) cdng eho rang, tinh minh bach dd cap ddn viec tiep can khdng gidi ban ciia dan chung ddi vdi thdng tin kip thdi va dang tm eay ve cac quyet dinh va thanh qua trong khu vuc cdng. Minh bach nha nudc ludn la
didu kien can thigt va la bude dau tien dg thue hien tiach lihiem giai tiinh (Meijer, 2003).
Nhu da dupe thua nhan tiong ban hgt nghign ciiu, tinh minh bach thi hien thdng qua vide cdng khai day dil thdng tin cd lien quan cho ngudi dan theo rapt each thiic thich hop, kip thdi va cd he thdng (Jorge etal., 2011), Cdng khai la viec ehii dpng phat hanh thdng tin, dutM dang sd Hdu hay dinh tinh, bat bupc hay tu nguyen, thdng qua eac kenh chinh thuc hoac khdng chinh thiic (Gibbms et al. (1990) tiong Hassan
& Marston, 2010). Cd nhidu each thiic dd cdng khai thdng tin nhu td chuc hdi nghi, bao cao thudng nien, bao eao giira nidn dp, ban cao bach, tuygn bd tren bao ehi, dang tai Idn website,... Trong dd, hinh thue dang tai thdng tin tidn website giup ngudi dan dl dang tilp can vdi thdng tin ban, qua dd nang cao tinh minh bach va trach nhiem giai trinh hem (Jorge etal., 2011). Cd the ndi, Internet da eung cap nhidu kha nang dl cai thien tinh eong khai, rainh bach trong cac co quan hanh chinh edng (Bushraan et al., 2004) va su phat trien cua Intemet da raang lai cho cac co quan nha nudc mdt ndn tang tuyet vdi dg tuong tac vdi ngudi dan (Munoz-Canavate &
Hipola,2011).
Yeu cau cong khai thong tin Vdi quan digm 'tigp can thdng tin' la thanh phan trung tam ciia minh bach nha nudc (Piotiowski &
Van Ryzin, 2007; Meijer, 2003), hau het nghien eiiu vd minh bach nha nudc, dac bidt la tren website/internet, tap tnmg vao hai ygu cau CO ban khi cong khai thdng tin, dd la: (1) Tinh san ed - the hiSo mdt khoan muc thong tin cu the co dupe bao cao/cong khai tiSn phuang tidn truydn tin hay khong) va (2) Kha nang tidp can - the hign muc dp ling dung CNTT nhim tao thuan lpi cho ngudi dan truy cap,
m
qatoaii (S;<Wiem torn sothmg 1*2/2020Nghien cOU trao ddi tham chi tuong tac vdi thdng tin va
vdi chil the eung eSp thdng tin (Yu, 2010). Rat it nghien eiiu dua chat lupng thdng tin (bao gdm tinh day dii, kip thdi, cd thd so sanh, dd hidu, thich hpp va dang tin cay) vao eac ydu cau bit bude nhu nghien ciiu ciia Caba Perez et al. (2008). Phin Idti ddu xera chat lupng thdng tin la cac ygu cau can dg nang cao tinh minh bach, nhung rat khd dg do ludng rapt each true tiep; va viec bd qua mpt sd ydu cau chat lupng thdng tin trong thang do 'minh bach' cua hau het nghien ciiu dupc xem nhu ban chd trong nghien euu.
Rieng tiong ITnh vue tai ehinh va ngan sach nha nude, ddi tac Ngan sach Qudc t l (IBP), mot to chdc phi chinh phu, boat ddng de thuc day vai tio ciia xa hpi dSn su trong phan tich va bien luan ngan sach trgn toan thg gidi, da tao ra Chi s6 Ngan sach Md (OBI) (De Renzio & Masud, 2011). OBI do ludng mdc dp raa tara tai lieu ngan sach quan trpng san co eho dan chiing tign website ciia co quan nha nudc cd tham quydn kip thdi va tinh toan dien cua thdng tin ngan sach san cd cdng khai. Theo OBI, miic dp edng khai, minh bach ngan sach dupc thd hien qua raiic dp dap ling cac tieu ehi bao gdm: san c6, day dil, kip thdi, kha nang tiep can, de hieu, cd the so sanh va hiiu ich.
Titi Viet Nam, Thdng tu 343/2016/TT-BTC quy dinh nguyen tac cdng khai ngan sach phai chinh xac, day dii, kip thdi va bat bude edng khai trdn cdng thdng tin dign hi cita co quan nha nudc cd tham quydn (san cd cho dan chimg). Ddng thdi, Luat Tidp can thdng tin 2016 ciing quy dinh vide cung cap thdng tin nha nudc cho cdng dan phai dam bao nguydn tac chinh xac, day du, kip thdi, thuan lpi cho cdng dan va diing trinh tu, thii tiic theo quy dinh ciia phap luat.
Qua do cho thay, nhirng quy dinh
vd cdng khai, minh bach ngan sach noi ridng va thdng tin nha nudc ndi chung cua Viet Nam da co sir tilp can va hda nhap dan vdi cac thong le qude te.
Bo lir&ng miec dp cong khai thong tin
Cd hai hudng tidp can dd do ludng muc dp cdng khai thdng tin phuc vu cho nghien ciiu dinh lupng. Hudng tidp can diu tidn la do ludng muc dp cdng khai thdng qua kiera tia/quan sat thdng tin true tidp tren cac phuang tien cdng khai gdc nhu bao cao thudng nidn hoac website cua don vi. Mdt so ky thuat tiep can theo hudng nay nhu: phan tich npi dung tu ddng, su dung chi sd cdng khai, hoac ddm sd lucmg cdng khai ve du bao quan ly, vd thdng tin toVxau hoac tan suat cdng khai thdng tin tiong mdt ky. Hudng tigp cfin cdn lai dua ra mot sd ket luan vd cdng khai thdng tin hoac mdi trudng thdng tin n6i chung dua vao cac cudc khao sat vd rauc dp cdng khai thdng qua bang cau hdi hoac phong van, cac bidu hien du bao eua cac nba phan tich va sd lucmg cac nha phan tich dang theo ddi don vi. Nghien ciiu ciia Hassan
& Marston (2010) chi ra rang, ky thuat do ludng miic dp cdng khai bang chi sd cdng khai dupe su dung phd bidn trong cac nghidn cixu v l cdng khai thdng tin va ciing la ky thuat do ludng giiip mang lai kit qua dang tin cay va cd hieu lire nhit; tidp den la phan tich ndi dung ttr dpng, khao sat muc do cdng khai va cac ky thuat do ludng khac.
D I do ludng muc dp miiib bacb/cdng khai cua chinh quydn cac cip, thang do minh bach/cdng khai sir dung trong cac nghidn ciiu trudc do cac tac gia tan dung cac chi sd minh bach qudc td cd sin (nhu Tl-Spaiii hay OBI trong nghidn cuu ciia Rios et al. (2013), Sol (2013), Tavares & da Cruz (2017)) hoac tiJ thilt kl thang do
ridng theo mdt hoac kit hop nhilu ky thuat ngu tien.
Moi quan he giira tinh minh b^ch tren website va u-ng dung CNTT
Sir khac biet vg miie dp minh bach/cdng khai thdng tin giiia cac dcm vi chinh quydn da dupc cae nghien ciiu trudc giai thich bdi nhigu nhan td chinh tii, kinh tl - xa hdi, tai chinh, td chuc,... (Phan Thi Thuy Quynh, 2019). Thi nhung^
nhan td CNTT, mdt trong nhiing ngudn lire khdng tbd thilu khi thuc hien rainh bach/cdng khai tidn website hay Intemet lai ehua thiy xuat hien nhigu.
Yavuz & Welch (2014) cho rang, viee ung dung CNTT trong cac dan vi cdng tao tidm nang cai thien tinh minh bach, trach nhiem giai trinh va su thara gia, bang each cdng khai thdng tin hidu luc va hieu qua hem cho ngudi dan va cac td chue ciing nhu tao ra cac kgnh tuang tac vdi chinh quyen. Cac tac gia da kigm dinh tac ddng cita CNTT den tinh mmh bach va tinh tucmg tac (duoc xem la hai thanh phan chinh ciia tinh md) ciia web- site cbinh quyen dia phucmg, dua vao dii lieu tii mdt eudc khao sat qudc gia vdi 850 quan chiic tai 500 thanh phd. Kdt qua cho thay, nang luc CNTT va mdc dd iing dung cdng ngbe website tac ddng tich cue den tinh md ciia website.
Tbeo Tavares & da Cruz (2017), nang luc CNTT c6 thd anh hudng ddn viec thyc hidn cae sang kiln rainh bach. Mdt td chiic eo su chuyen nghiep va ngudn nhan luc trong ITnh vuc CNTT se hoat dpng hieu qua ban, ngay ca trong vin de minh bach. Tac gia ciing da nghign cuu mdi quan he giira tinh rainh bach tren website vdi nang lire CNTT. Tuy nhign, kit qua hdi quy da khdng chung minh dupc mdi quan he nay la cd y nghTa thdng ke.
% 9 chi ^etodfi &W4m torn s6 thmg
1-2/2020 O
Nghien Clhi trao ddi
Cai each NPM didn ra trong bdi eanh CNTT phat tiien manh me, da thue day cac co quan nha nudc iing dung cdng nghd radi de dat dupc cac mue tieu eua NPM. Nhirng cdng nghd nay khdng chi cho phep quan tri cdng hieu lu:c va hieu qua hem ma cdn khien cho vide quan ly trd nen minh bach, dan chu han, tang cudng su thara gia cua dan chung va dap iing nhu cau xa hdi (Caba Perez et al., 2008). Qua trinh dng dung CNTT, dae bidt la Inter- net, dd cdng khai thdng tin va cung cap dich vu cho ngudi dan dupe goi la chinh phu didn tu (Rios et al., 2013). Bai viit nay tap trung vao vai tio cua CNTT va kidm dinh tae ddng cita nd den vide thuc thi tinh mmh bach tien website cua chinh quydn dia phucmg, tiong bdi canh Viet Nam dang tang cudng ung dung CNTT nham day manh trien khai chinh phu dien tii.
Gia thuygt dat ra la:
H I : Cng dung CNTT tac ddng tich cue ddn tinh minh bach ngan tren website eua ehinh quygn dja phuong.
H2: LTng dung CNTT tac dpng tich cue den tinh minh bach nha nudc tidn website cua chinh quyen dia phuang.
3. Phuong phap nghign cuu De kidm dinh gia thuygt H1 va H2, hai md hinh hdi quy don bidn duoc thidt lap. Trong do, bien ddc lap deu la iing dung CNTT (IT) va bidn phu thude lan luat la minh bach ngan sach (BT) d md hinh 1 va minb bach nha nude (GT) d md hinh 2.
Md hinh 1: BTj = - PlITj + Ej(j=l,...,63) •'
Mdhinh2: GT, = pQ + PiIT;
+ e^(j=\,...,63) Bien phu thupc Bien phu thupc trong mo hinh 1 thi hidn tinh minh bach ngan sach trdn website ciia chinbquyen cap tinh. Du lieu cua bien nay
dupc liy tu bao eao Chi sd cdng khai ngan sach tinh POBL POBI 2017 tap trung danh gia 3 tieu ehi CO ban la: tinh san cd, tinh diy du va tinh kip thdi. Mdi tidu chi dupe an dinh eac muc dilm tu thip din cao tiiy theo rauc dp dap iing tidu chi. Trong dd, tinh san cd dupe xac dinh dua trdn vide cdng khai 5 tai lieu bat bude cdng khai theo quy dinh ciia Luat Ngan sach Nha nudc 2015 va Thdng tu 343/2016/TT-BTC va 6 tai Heu khuydn khich cdng khai theo quy dinh cua Luat Dau tu cdng 2014, Luat Kidra toan Nha nudc 2015 tren cdng thdng tin didn tu cua co quan nha nude cd thara quyen;
tinh day du dupc xae dmh dua tren vide cdng khai day du sd lupng bang bidu theo quy dinh cita Thdng tii 343/2016/TT-BTC;
va tinh kip thdi dupe xac dinh dua trdn viee cdng khai cac tai lieu trude ngay 31/01/2018. Ket qua POBI cuoi cung la sir tong hpp cua ba vdng soat xet: (1) Cac danh gia vign tign hanh phan tich ndi dung eac van ban dupc cdng khai tren website cua eac co quan cd trach nhidm cdng khai, dua ra minh chiing, tinh diem cdng khai dua tren eac muc didm da an dinh;
(2) Nghien ctiu vign cao cap kiem tra, tham dinh lai ket qua; va (3) Gui kgt qua cho cac tinh dg tham van va xac nhan lai. Ket qua soat xet cudi eung se dupc quy ddi theo thang didra 200. Nhu vay, POBI do ludng muc dp edng khai theo buting tidp can true tigp vdi thdng tin tren phuang tien cdng khai gdc (website).
Bidn phu thupc trong md hinh 2 thd hien tinh minh bach nha nude trgn website cua chinh quyen cap tinh. Dii lieu eua bign nay duoc lay tii bao cao Chi sd cai each banh ehinh PAR INDEX . PAR INDEX cap tinh tap tnmg danh gia 8 ITnh vuc, 41 tidu chi va 96 tieu chi thanh
phan bam sat theo ndi dung Chuang tiinh tong thg cai each hanh chinh nha nudc, giai do^n 2011 - 2020 cua Chinh phu. Kgt qua PAR INDEX eudi cung dupc danh gia trdn thang didm 100 la sy tdng hpp tii cdng tac tir danh gia, cham didm cua cac dan vi, dupc tham dinh lai bdi Bd Ndi vy va t5 chdc lay y kien, didu tia xa hgi hgc.
Trong ITnh vuc 'hien dai hda hanh chinh', tidu chi 'Tac ddng ciia ca!
each ddn hign dai hda hanh chinh' phan anh muc dp cdng khai thdng tin nhit nudc tren website eua tinh dya tren 3 tieu ehi thanh phan: Tinh kip thdi, tinh dSy dii va mdc dg thuan tidn tiong viee tmy cap, khai thac thdng tin. Tieu ehi nay dupc danh gia thdng qua khao sat vdi cac can hdi dupc thidt kd theo Thang do Likert 1-5. Ddi tirong khao sat la eac dai bidu hdi ddng nhan dan, lanh dao cac sd, phdng, lanh d^o eip huyen, ngudi dan va doanh nghigp. Digm trung binh dat dupc cua timg tinh se duoc quy ddi deo thang didm 4/100. Nhu vay, PAR INDEX do ludng muc dp cdng khai thdng qua khao sat, chu khong tiep can true tiep vdi thdng tin tren phuang tien edng khai goe.
Bien dpc lap
Bien ddc lap trong ca hai m6 hinh phan anh muc dp iing dpg CNTT eua tinh. Du lieu ciia biSn nay ciing dupe lay tir bao eao Chi sd cai each hanh chinh PAR INDEX, cu tbd d tigu chi 'lli^
dung CNTT ciia tinh' tiong linh vuc 'hien dai hda hanh chinh'vi!ri muc digm la 4,5/100. Muc dp irag dung CNTT cua tinh duoc chk digm dua trgn edng tac tu danh gia cua tinh va dupc thim dinh lai bdi Bd Ndi vy, tap trung vao 5 tidu ciu thanh phan bao gdm: Triln khai kien tiiic chinh quyln dien tii cua tinh; Ty le van ban trao ddi gife cac CO quan hanh chinh nha nu6c dudi dang dien tii; Thuc hien kfe g ^ cM ^etom Sm^m todn sd thmg h 2/2020
Nghien cihi uao adi ndi, lien thdng cac phan mdm quan
ly van ban; Van hanh he thdng thdng tin mdt cua didn tii; va Xay dung cdng dieh vu cdng. Tat ca 5 boat ddng ndu tign, diu nham thuc diy tinh rainh bach/cdng khai (giira e^c don vi cdng va giiia don vi cdng vdi dan chiing bdn ngoai) ya cung cip dich vu cdng true tiiyen cho ngudi dan tign ngn tang eua In- ternet. Dd cung chinh la rauc tigu ma chinh phu dien tii hudng tdi.
M&u va tha tuc phan tich Toan bp du lieu lien quan eua 63 tinh, thanh phd Viet Nam dupc dua vao mau nghign ciiu,
Ky thuat hdi quy tuygn tmh OLS dupe thyc hien cho rao hinh 1 vdi du lieu eua nam 2017 va cho md hinh 2 vdi dii lieu cua nam 2017 va 2018. Ciing xin giai thich them, din thdi digm hien tai, Chi sd cdng khai ngSn sach tinh POBI mdi dupc edng bd cho nam 2017, ndn tic dgng ciia iing dyng CNTT den tinh minh bach ngan sach chi dupc kigm dinh vdi dii lieu cua nam 2017; cdn Chi sd cai each hanh chmh PAR INDEX dupc Bd Npi vu cdng bd hang nam trong giai doan 2011- 2020, nen tac ddng cua ung dung CNTT ddn tinh minh bach nha nudc se dupc kidm dinh cho hai nam 2017 va 2018 (sau khi cac quy dinh vd cdng khai, minh b^ch dupe ban hanh).
Ngoai ra, viec dd tim su vi pham cac gia dinh trong md hinh hdi quy tuydn tinh don biln la can thigt nhim dam bao cac kgt qua udc lupng la dang tin cay va nhung dien dieh tir ket qua hdi quy la eo y nghTa thdng kg.
4. Kit qua nghign cihi Ket qud kiem dinh tdc dpng cua rnig dung CNTT din tinh minh bqch ngdn sach tren website
Kgt qua hdi quy OLS cua md hinh 1 vdi biln ddc lap la muc dp ung dyng CNTT cua tinh (IT) va bien phu thude la tinh minh bach
Bang 1
Model Summary^
Std Erroroflhe Durbin- Model R I R Square Adjusied R Square Eslimaie Watson
CoelliGients' Model
' 1 • (Constantl trn«dvnRf::NlT20l7
Unstandardiwd , Standardized Coefficients • CoefllcLents B Std Error Beta 77 092 15 587
-2.766 4 584 -077 4 945 -603
Sig ,000 ,549 a. Dependent Variable Minh bgch ngan sach 2017
Bang 2
Model
B»S»
R 1 R Square 085'' 007
Model Summary'' Adjusted R Std Enorof 1
Square ; the Estimate | Duriiin-Walson - 009 1 20506 ; 2J17
ANOVA"
F 1 SiB.
.447 j J 0 6 ' CoeRicieats'
Model
M a m n s t a n t l Bfbdtmg CNTT 20
1 Standardized Unstandardized Coefficients ! Coefficients B Std. Error [ Beta I H I M\\b\ .0951 I ^ B .019 1 .028 . .085
1 1 Sig.
31 697 .000 .6691 .506 a Dependent Variable Minh bach nhi nudc 2017
ngan sach tinh (BT) vai dii lieu cua nam 2017 cho Xhky: iing dung CNTT cua tinh giai thich 0,6% bijn thien va tac dpng nguac chieu cua/den minh bach ngan sach tinh (P = -1.242). Tuy nhien, dir lieu cua nam 2017 da khong chiing minh duac muc do phu hop ciia mo hinh 1 va tac dpng cua ung dung CNTT tinh den minh bach ngan sach tinh la CO y nghia th6ng ke (p = 0,549 >
0,05) (bang 1).
Kit qua kiem dinh tdc dpng cua ung dung CNTT den tinh minh bach nhd nir&c tren website
Nam 2017
Ket qua h6i quy OLS cua mo hinh 2 vai biSn dpc lap la miic dp ling dung CNTT ciia tinh (IT) va biSn phu thupc la miic dp minh bach nha nuac tinh (GT) voi dir lieu cua nam 2017 cho thjy: tTng dung CNTT cua tinh giai thich 0,7% bien thien va tac dpng cimg chi8u cua/d6n minh bach nha nuac tinh (P = 0.019). Mpt IJn nua, dit lieu nam ciia 2017 da khong chiing minh duac miic dp phii hpp ciia mp hinh va tac dpng cua ling dung
CNTT den tinh mmh bach la c6 y nghia thflng ke (p = 0,506 > 0,05) (bang 2).
Nam 2018
¥.k qua hoi quy OLS ciia mo hinh 2, nhtmg vol dti lieu cua niim 2018 cho thjy: tTng dung CNTT cua tinh giiii thich 6% bien thien va tac dpng cimg chieu ciia/den minh bach nha nuac tinh (P = 0.102).
Khac voi hai lin kiem dinh mroc, du lieu ciia nam 2018 da chiing minh miic dp phu hap cua mo hinh 2 va tac dpng ciia iing dung CNTT den minh bach ciia chinh quyen tinh la co y nghia thflng ke (p = 0,054 ~ 0,05). Ciing eta giai thich them rang, ling dung CNTT chi la mpt trong rat nhieu nhan to anh huong dgn tinh minh bach nha nuoc. No eta thiet de thuc hien tinh minh bach tren website, nhung khong phiil la nhan tfl co miic tah huong Ion dta biSn thien ciia tinh minh bach nha nuoc. Ket qua nay khflng CO gi man thuan vol ket qua nghien cim cua Tavares & da Cruz (2017), trong do cac tiSc gia da xac dinh dupc 6/15 nhan tfl tac dpng ten tinh minh bach nha nuac.
<§ «iw», toan sd thmff h 2/2020
Nghidn cihi trao fldi
nhimg R Square cua cac md hinh cung chi dat hem 20% (bang 3).
Ket qua hoi quy cua mo hinh thii ba (mo hinh 2.2018) la dang tin cay vi eac gia dinh cin thiet trong mo hinh hoi quy tuyen tinh don bien deu dugc thoa man, cu th6: (1) Phan du va gia tri du doan phan tan nglu nhien tren d6 thi scatter, tiie khong CO lien he hiyen tinh; (2) He so tucmg quan hang giua phan du va bien doc lap dugc chung minh la b^ng 0 (p = 0,415 > 0,05), tuc phuang sai sai s6 khong d6i; (3) Phan du co phan phoi chuan (mean
= 0 va Std. Dev. = 0.992 - 1); va (4) Phan du khong c6 tii tucmg quan (dai lugng thong ke Durbm- Watson bang 2,142 nam trong khoang du = 1,629 va 4-du = 2,371 vaiN = 6 3 , k = l ) .
Tir ket qua nay co the ket luan rang, viec iing dung CNTT cila tinh chua eo tae dong den tinb minh bach ngan saeh/nha nucrc tinh tren webstie trong nam 2017. Dieu nay mgt phan do Thong tu 343/2016/TT-BTC chinh thuc co hieu luc tii ngay 13/02/2017, chi s6 POBI do lucmg miie do eong khai ngan sach tinh a thai diSm dau nam 2018 (tlie nam dau tien thirc hien eong khai ngan sach). Mat khac, Luat Tiep can thong tin 2016 den ngay 1/7/2018 mai cbinh thiic c6 hieu lire nen cac ca quan nha nuac van chua co sir chuan hi nang lire CNTT day dii, kip thai de dap iing cac quy dinh ve minh bach ngan saeh/nha nuac tren website. Thue te thi cac boat dpng iing dung CNTT da duge de xuat trong Chucmg trinh tong the cai each hanh chinh nha nuac, giai doan 2011- 2020. Tuy nhien, cong tac lap ke hoach va trien khai thitc hien xuong cac bp nganh va chinh quyen dia phuang van rat cham, buac dau tap tmng vao cac boat dong; Xay dung va van hanh mgt so ca sa dii Heu dien tu, cung eSp
cac dich vu cong true tuy6n thi6t yen cho doanh nghiep va ngucri dan, va ket noi, chia se dii lieu npi bp giiia cac ca quan nha nuac; chii chua thuc su quan tam den boat dgng minh bach/cong khai thong tin tren website.
Den nam 2018, Luat Tiep can thong tin chinh thiic eo hieu luc bugc cac bg nganh va chinh quyen dia phuang phai quan tam nhieu ban den cac boat dpng iing dung CNTT nham thuc thi tinh minh bach/cong khai tren website, dap ling cac quy dinh cua luat. Cong tac ehuan bi ve nang luc CNTT buac dau da tac dgng tich cue den tinh rainh bach nha nuac. Dieu nay dugc chiing minh qua ket qua hoi quy mo hinh 2 voi dii lieu ciia nam 2018 la CO y nghTa thong ke.
5. Ket luSn
Minh bach ngan saeh/nha nuoc tu lau da nhan dugc su quan tam ciia cac nha nghien ciiu ban lam.
Hau bet nghien ctiu trutic chu yeu xem xet m6i quan he giiia tinh minh bach vcri cac nhan to chinh tn, xa hgi, kinh te, tai chinh va mpt vai nhan to lien quan den to chiic, quan ly banh chinh. Rat it nghien eiiu kiem dinh su anh hucmg cua cong nghe den tinh minh bach trong khu vuc cong. Nghien ciiu nay gop phan giai thich cho su khae biet ve tinh minh bach giiia cac chinh quyen dia phuang, trong boi canh CNTT phat trien manh me va dupe ling dung sau rgng vao eac boat dpng quan ly hanh chinh nba nuac.
Ket qua nghien ciiu cho thay, CNTT CO tae dgng tich cue den tinh minh bach nha nuac tren web- site CLia chinh quyen dia phuang.
Vi vay, trong thai gian tdi, Chinh phu can xay dung chien luge phat trien CNTT, trong do nhan manh vai tro cua CNTT doi vai minh bach thong tin nha nuac, dong thai CO nhirng bien phap ho trg ve mat ky thuat ciing nhu kinh phi de tbiie
day qua trinh iing dung CNTT t^i cac ca quan hanh ehinh nha nuoc noi rieng va cac cap ehinh quyen noi chung.D
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^ 0 cM ketoan S Wiem torn s6 thmg 1* 2/2020