TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 130

GII PHP NNG CAO CHT LNG CNG TC QUN L

NGN SCH NH NC CP HUYN TH - TRNG HP

NGHIN CU IN HNH TI TH X GIA NGHA, TNH K NNG

m Th H ThS. UBND Tnh k Nng

TM TT

Ngn sch Nh nc (NSNN) c coi l huyt mch ca nn kinh t, c vai tr quan trng trong vic thc

y cho s pht trin kinh t x hi nhanh v bn vng, thc hin chnh sch x hi, m bo quc phng v an

ninh, l cng c Nh nc qun l v iu tit v m nn kinh t, thc y chuyn dch c cu kinh t, nng

cao hiu qu qun l nn kinh t. Cng tc qun l NSNN ca th x Gia Ngha trong thi gian va qua t

c nhng thnh tu quan trng, m bo kh tt cc quy nh ca lut NSNN i vi qun l NS cp huyn th,

to nhng iu kin quan trng thc y s nghip pht trin ton din kinh t x hi trn a bn th x,

tng bc xy dng v pht trin Gia ngha thnh th loi III trong thi gian ti. Bn cnh cng tc qun l

NSNN ca a bn cng cn nhiu tn ti, bt cp cn c gii php tho g kp thi to ng lc, p ng yu

cu cho s nghip pht trin ca th x trong thi gian ti. Tc gi a ra 06 gii php; xut p dng tng

hp v ng b mt h thng cc gii php trn cho cc khu: lp d ton NS, chp hnh d ton NS, thanh quyt

ton NS v kim tra, thanh tra NSNN.

T kha: Ngn sch nh nc cp huyn th, qun l ngn sch Nh nc, th x Gia ngha

I. T VN

Ngn sch Nh nc (NSNN) l cng c ti

chnh ch yu ca Nh nc, l iu kin vt

cht quan trng thc hin cc chc nng,

nhim v ca Nh nc, ng thi NSNN l

cng c ti chnh Nh nc iu chnh v

m nn kinh t - x hi ca t nc.

T nm 1997, khi Lut Ngn sch Nh

nc ra i v c hiu lc nh du bc

i mi quan trng trong qun l NSNN.

Ngn sch cp huyn, th l mt cp ngn

sch c vai tr quan trng trong h thng

NSNN. Vic t chc, qun l ngn sch th x

hiu qu s gp phn thc y tng trng

kinh t, gii quyt c nhng vn bc thit

ca x hi trn a bn th x. Tuy nhin, trong

qu trnh thc hin vn cn nhng bt cp v

tn ti, lm nh hng khng nh ti hiu qu

s dng cc ngun lc ca Nh nc v cc

a phng trong pht trin ton din kinh t

x hi.

V vy, tng cng cng tc qun l NSNN

l mt nhim v cn thit ca ng v Nh

nc ta, nhm nng cao hiu qu tin, vn, ti

sn Nh nc, ng thi to nim tin ca nhn

dn trong cng cuc i mi t nc.

Gia Ngha l mt th x mi c thnh lp

khi thnh lp tnh k Nng, hin nay ang

trin khai chng trnh phn u xy dng v

pht trin c th tr thnh thnh ph trc

thuc Tnh vo nm 2020. Chng trnh ny

i hi th x phi c nhng gii php mnh

m, tch cc hn nhm tng cng cng tc

qun l NSNN th x theo hng i mi, tit

kim, hiu qu.

Hin ti, cng tc qun l NSNN ti th x

Gia Ngha vn cn nhiu tn ti bt cp, cha

p ng c yu cu qun l nh: Cng tc

lp d ton cn yu km, cn nhiu ln phi b

sung, iu chnh, gy kh khn cho cng tc

qun l d ton c duyt; vic chp hnh d

ton cn nhiu tn ti, qun l thu NSNN cn

nhiu k h, b st ngun thu, cn nhiu lng

ph trong chi tiu ngn sch, cng tc thanh tra,

kim tra cn mang tnh hnh thc....

V vy, tng cng cng tc qun l NSNN

th x l mt nhim v bc thit ca th x

nhm nng cao hiu qu s dng vn, tin, ti

sn ca Nh nc, gp phn thc y pht

trin kinh t a phng.

Kinh t & Chnh sch

TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 131

II. NI DUNG V PHNG PHP NGHIN CU

1. Ni dung nghin cu

- C s l lun v thc tin v cng tc

qun l ngn sch nh nc cp huyn th

- Thc trng cng tc qun l ngn sch nh

nc ti th x Gia Ngha

- xut gii php ch yu hon thin

cng tc qun l Ngn sch Nh nc trn a

bn th x Gia Ngha.

2. Phng php nghin cu

- Phng php thu thp s liu, ti liu

- Kho st h thng qun l ngn sch v h

thng c s d liu v d ton v tnh hnh

thc hin d ton ngn sch Nh nc ca Th

x Gia Ngha;

- K tha cc bo co tng kt, bo co

chuyn v cng tc qun l Ngn sch nh

nc ca cc c quan qun l tnh k Nng

v th x Gia Ngha.

- Phng php x l, phn tch s liu, ti liu

- Phng php thng k m t: tng hp v

phn tch s liu ban u bng cch tnh ton

cc ch tiu thng k th hin cc tr s c

trng ca h thng d liu lin quan n cng

tc qun l NSNN trn a bn nghin cu.

- Phng php thng k phn tch: s dng

cc phng php tnh ton cc ch tiu th hin

s bin ng theo thi gian ca cc tr s quan

st lm r tm quan trng, xu th bin ng

ca tng ch tiu nghin cu.

- Phng php chuyn gia:

- Tham gia cc hi tho khoa hc, t chc

cc bui tho lun, tham kho, trao i kin

vi cc nh qun l, cc cn b chuyn mn

nghip v v cng tc qun l NSNN trn a

bn nghin cu.

III. KT QU NGHIN CU

1. Ni dung cng tc qun l NSNN cp

huyn th

Ngn sch nh nc l ton b cc khon

thu, chi ca Nh nc c c quan nh

nc c thm quyn quyt nh v c thc

hin trong mt nm bo m thc hin cc

chc nng, nhim v ca Nh nc.

Ngn sch Nh nc phn nh cc quan h

kinh t pht sinh gn lin vi qu trnh to lp,

phn phi v s dng qu tin t tp trung ca

Nh nc khi Nh nc tham gia phn phi

cc ngun ti chnh quc gia nhm thc hin

cc chc nng ca Nh nc trn c s lut

nh. Ngn sch nh nc c 2 chc nng

chnh l: chc nng phn phi v chc nng

iu chnh kim sot.

Hin nay h thng NSNN Vit nam bao

gm: Ngn sch Trung ng v Ngn sch a

phng. Ngn sch a phng li c chia

thnh cc cp: ngn sch cp tnh, thnh ph

trc thuc trung ng; ngn sch cp huyn,

th x trc thuc tnh; ngn sch cp x,

phng, th trn.

Qun l NSNN cp huyn, th bao gm cc

ni dung ch yu sau y:

- Qun l cng tc lp d ton NSNN cp

huyn th,

- Qun l cng tc chp hnh d ton

NSNN cp huyn th,

- Qun l cng tc thanh ton, quyt ton

NSNN cp huyn th,

- Qun l cng tc kim tra, thanh tra

NSNN cp huyn th.

2. Nhng c im c bn ca Th x Gia

Ngha tnh k Nng

Th x Gia Ngha l th ph ca tnh c

Nng, c thnh lp t gia nm 2005. Tnh

n thng 12 nm 2012, dn s ca th x Gia

Ngha l 44.909 ngi, mt 155 ngi/km2.

Th x Gia Ngha c 8 n v hnh chnh

trc thuc gm 05 phng (Ngha c, Ngha

Thnh, Ngha Tn, Ngha Ph, Ngha Trung)

v 03 x (Qung Thnh, Dak Nia v Dak

Rmoan).

Nm 2012, tng gi tr sn xut thc hin

ca ton th x t 2.177 t ng, trong :

ngnh Nng Lm Thy sn chim 10,55%;

ngnh Cng nghip, XDCB chim 40,81%;

ngnh Thng mi, Dch v chim 48,65%.

thu nhp bnh qun u ngi t 29,35 triu

ng/nm.

Kinh t & Chnh sch

TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 132

3. Thc trng cng tc qun l NSNN ti th

x Gia Ngha

3.1. Cng tc lp d ton NSNN ca Th x

Sau khi nhn c quyt nh giao d ton

thu, chi ngn sch hng nm ca UBND tnh

k Nng, Phng Ti chnh K hoch ca

Th x chu trch nhim lp k hoch d ton

thu chi NSNN trn a bn bo co UBND

th x. Sau UBND th x trnh HND

thng qua Ngh quyt v d ton NSNN ca

HND th x. Sau khi c s d ton chnh thc

c duyt, UBND th x s phn b d ton

thu chi NSNN cho cc x phng trc thuc.

Nhn chung, cng tc lp v phn b d ton ca th x Gia Ngha thc hin theo ng thi gian quy nh, ng quy trnh lp v giao d ton ca Lut NSNN. Tuy nhin, cht lng ca cng tc lp d ton cha cao, s liu d ton ch yu do cc c quan, n v, a phng c s thc hin nm trc v tng thm mt t l nht nh cho nm k hoch lp d ton cho nm sau trong thi k n nh ngn sch.

Tnh hnh d ton thu chi v cn i ngn sch ca th x Gia Ngha trong 3 nm gn y c th hin trn bng 01.

Bng 01. Tnh hnh d ton thu chi NSNN th x Gia Ngha n v tnh: triu ng

TT Ch tiu 2010 2011 2012 TPT

BQ (%)

A Tng thu Ngn sch 76.454 93.756 281.523 191,89

I Cc khon thu cn i ngn sch 75.000 88.892 239.349 178,64

1 Thu ph v l ph 57.580 62.570 162.729 168,11

2 Thu bin php ti chnh 17.420 26.322 76.620 209,72

II Cc khon thu li qun l qua NS 1.800 35.660

III Thu chuyn ngun v vt thu 1.454 3.064 6.514 211,66

B Tng chi Ngn sch 89.637 112.825 123.724 117,49

I Chi u t pht trin 21.623 32.642 24.631 106,73

II Chi thng xuyn 56.123 68.711 89.184 126,06

1 Chi s nghip gio dc & o to 24.665 29.572 41.247 129,32

2 Chi s nghip mi trng 2.670 3.590 3.500 114,49

3 Chi qun l hnh chnh, ng, on th 21.384 22.806 29.521 117,50

III Chi d phng ngn sch 1.990 1.990 2.418 110,23

IV Chi thc hin CCTL 6.842 4.581 5.692 91,21

V Chi chng trnh MTQG 3.058 3.101

VI Chi t ngun li qua QLNS th x 1.800 1.800

C Cn i thu chi Ngn sch -13.183 -19.069 157.799

Qua bng 01 c th thy, trong 3 nm gn

y, d ton thu NSNN th x c tc pht trin

kh mnh, ti 191,89%, trong kh tc pht

trin bnh qun ca d ton chi NSNN ch l 117,

49%. Chnh do xu th ny m t ch nm 2009,

2010, cn i ngn sch th x mc m t 13

Kinh t & Chnh sch

TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 133

n 19 t ng chuyn sang trng thi thng d

NS ti 157 t ng vo nm 2011.

3.2. Tnh hnh chp hnh d ton NSNN ti th

x Gia Ngha

- V tnh hnh chp hnh d ton thu NSNN

trn a bn

S liu thc t trong 3 nm gn y cho thy thc t thu NSNN th x Gia Ngha c 2 xu hng chnh:

- S thc t thu cc nm u vt so vi d ton thu,

- S thc t thu nm sau u cao hn s thc t thu nm trc.

C th: - Nm 2009: thc t thu c 127,88 t

ng, vt 67,28% so d ton - Nm 2010: thc t thu c 144,38 t

ng, vt 54,08% so d ton - Nm 2011: thc t thu c 237,13 t

ng, ch t 84,23% d ton Tnh hnh ny l do mt s nguyn nhn

sau y: - Do kinh t trn a bn c nhng bc

pht trin kh mnh, lm tng cc khon thu theo lut, trong c bit l cc khon thu t thu v l ph.

- Do cc khon thu bin php ti chnh tng mnh c bit l vo nm 2012 trong ch yu l thu t tin giao t, v chuyn mc ch s dng t.

- Cng tc lp d ton cn cha st vi thc tin ca a phng.

- V tnh hnh chp hnh d ton chi NSNN trn a bn

Tnh hnh chi d ton trong 3 nm gn y cng c xu th: nm sau cao hn nm trc v u vt d ton chi u nm.

C th: - Nm 2009: thc t chi NS 152,48 t

ng, vt 70,11% so d ton - Nm 2010: thc t chi NS 176,38 t

ng, vt 56,33% so d ton - Nm 2011: thc t chi NS 192,03 t

ng, vt 55,21% d ton

Tnh hnh ny xy ra do cc nguyn nhn

sau y:

- Tnh hnh kinh t v m c nhiu bin

ng, c bit l ch s gi c, tin lng tng

mnh lm cho cc khon chi u tng cao so

ci d ton ban u.

- C b sung ngn sch t cp trn cho mt

s chng trnh mc tiu quc gia nh chng

trnh xy dng nng thn mi, chng trnh

u t pht trin h tng th....

- Cng tc lp d ton chi NSNN cn cha

chnh xc v ph hp thc tin.

3.3. Cng tc quyt ton NSNN trn a bn th

x Gia Ngha

Cui nm ti chnh, cng tc quyt ton

c thc hin theo ng quy trnh ca lut

nh: Quyt ton t cp x phng, n v, sau

tng hp quyt ton ton th x. C quan

thc hin cng tc quyt ton l Phng Ti

chnh- K hoch ca Th x. S liu quyt ton

sau khi c tng hp s bo co UBND Th

x trnh s Ti chnh tnh v trnh HND

th x ph duyt.

V c bn bo co quyt ton l kh y

, kp thi, m bo c cc yu cu c bn

ca cng tc qun l NSNN.

Tuy nhin bo co quyt ton ca c quan

ti chnh lp gi HND thng thuyt minh s

si, ch trnh by con s m cha phn tch c

th cc ch tiu bo co quyt ton v vy cn

gy kh khn cho cng tc thm nh quyt

ton ca HND.

3.4. Cng tc thanh tra kim tra NSNN trn

a bn th x

Phng Ti chnh K hoch c trch nhim

thm nh bo co quyt ton do cc x, th

trn thuc cp mnh qun l, kim tra tnh y

, chnh xc, khp ng gia s liu quyt

ton do a phng lp v s quyt ton qua

Kho bc Nh nc th x.

Phng Ti chnh K hoch c trch nhim

thm nh bo co quyt ton do cc x, th

trn thuc cp mnh qun l, kim tra tnh y

, chnh xc, khp ng gia s liu quyt

ton do a phng lp v s quyt ton qua

Kho bc Nh nc th x.

Trong thi gian va qua trin khai cng tc

Kinh t & Chnh sch

TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 134

thm tra d n hon thnh ca th x cn rt

chm v bo co quyt ton ca cc ch u t

lp cn nhiu sai st.

4. Gii php hon thin cng tc qun l

NSNN ti th x Gia Ngha

4.1. Cng khai ngn sch nh nc trn a

bn th x

Cng khai ti chnh ca NS cc cp l mt

ni dung quan trng trong tin trnh ci cch

NS, nhm nh gi, kim tra, qun l NS mt

cc khch quan. y l mt bin php khng

th thiu ca hot ng NSNN nhm to iu

kin cho vic kim tra, gim st ca cc c

quan, on th, cc t chc x hi v nhn dn

trong phn b v s dng NSNN cc cp, gp

phn thc hin chnh sch tit kim, chng

lng ph, pht hin v ngn nga kp thi cc

hnh vi vi phm ch qun l ti chnh.

Vic cng khai phi m bo thc hin quy

ch dn ch, m bo cc yu cu v hnh thc

cng khai theo quy nh: pht hnh n phm;

nim yt cng khai ti ni quy nh; thng bo

bng vn bn n c quan, t chc, n v, c

nhn c lin quan; a thng tin ln trang web

thng tin in t ca th x; thng bo trn cc

phng tin thng tin i chng.

4.2. Hon thin quy trnh lp, chp hnh v

quyt ton ngn sch

Ni dung d ton phi m bo yu cu ph

hp vi k hoch pht trin kinh t - x hi,

ch ng trong iu hnh ngn sch.

V thu, phi d bo st s bin ng cc

ngun thu, s thay i ca c ch chnh sch

c nh hng n thu NSNN, ch trng khai

thc cc ngun tim nng.

V chi, phi xc nh r nhng khon chi

trng im, th t u tin cc khon chi, kin

quyt loi b nhng khon chi bao cp, bt

hp l.

Vic chp hnh NSNN phi thc hin

nguyn tc cp pht thanh ton trc tip qua h

thng KBNN cho tt c cc i tng s dng

NS nng cao hiu qu ca cng tc kim

sot NS.

T chc c ch t ch ti chnh cho tt c

cc n v th hng ngn sch. i vi cc

n v cha p dng c ch qun l hnh

chnh, c ch t ch ti chnh th phng Ti

chnh K hoch th x cn quan tm, kim

tra, xem xt cc ch , tiu chun, nh mc

hng nm hng dn n v thc hin, trnh

tnh trng cc ch , tiu chun, nh mc

theo lut v chnh sch hin hnh.

Trong qun l u t xy dng c bn cn

ch trng qun l cht lng cng trnh v

trin khai d n ng tin .

Trong qu trnh quyt ton NS, cn kim k,

sao k i chiu ton b ti sn, vt t, cng

n, tin mt, tin gi v cc loi ngun qu ti

n v xc nh s thc c ti thi im

nm bo co

Bng Quyt ton NS phi c phn thuyt

minh quyt ton, gm cc ni dung sau: nh

gi tnh hnh thu, chi NS ca nm thc hin so

vi nm trc v so vi d ton c giao;

phn tch c th nguyn nhn tng, gim cc

ch tiu thu - chi so vi d ton c giao,

ng thi nu c nguyn nhn khch quan,

ch quan lm tng, gim s thu chi so vi

d ton...

4.3. Tng cng bi dng ngun thu cho

NSNN

Gii php ny c ngha ht sc quan

trng, ch c th tng thu mi m bo cn i

chi. Cn tp trung vo cc ni dung: tng

cng qun l v chng tht thu thu, nui

dng v to ngun thu mi, tng cng b

my qun l thu thu.

Nn kinh t pht trin yu cu nng cao cht

lng cc dch v cng, i mi c ch v

chnh sch qun l nhm ng vin, thu ht

cc ngun vn, khuyn khch nh u t sn

xut kinh doanh, u t pht trin h tng, kinh

t x hi, y t, gio dc, khoa hc cng ngh.

4.4. Tng cng cng tc thanh tra, kim tra

ti chnh NSNN

Mt trong nhng c quan Nh nc thc

hin gim st NSNN c hiu qu l c quan

kim ton Nh nc. C quan kim ton Nh

Kinh t & Chnh sch

TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 135

nc c trch nhim kim tra tnh ng n,

hp php ca cc s liu bo co quyt ton

ca cc cp ngn sch; kim sot hot ng

xc nhn tnh hiu qu trong qun l iu hnh

NSNN v bo co kt qu kim ton vi c

quan Nh nc c thm quyn.

Thc hin phi kt hp cht ch gia c

quan thanh tra, kim ton, thanh tra ti chnh

tng cng tc kim tra, gim st i vi n v

thu np ngn sch cng nh n v s dng

ngn sch.

4.5. Nng cao trnh cn b qun l ngn sch

Con ngi l nhn t trung tm c nh

hng quyt nh n hot ng qun l v

iu hnh ngn sch. Vic o to, bi dng

i ng cn b qun l, iu hnh ngn sch

nhm nng cao trnh qun l trn cc lnh

vc ngn sch, nhm khai thc, s dng c

hiu qu ngun lc ngn sch pht trin

kinh t x hi ti a phng, nng cao cht

lng gim st, cht lng qun l ngn sch.

o to cn b, sp xp, b tr i ng cn

b ca cc c quan nh nc, cc n v th

hng ngn sch c trnh trin khai hon

thnh nhim v c giao theo yu cu nhim

v mi, tip tc thc hin cng tc b nhim

v b nhim li cn b lnh o theo quy nh.

4.6. y mnh ng dng cng ngh thng tin

trong qun l ngn sch

Cn ng dng cng ngh thng tin thng

qua cc phn mm chuyn dng tr gip cho

vic lp d ton, phn b d ton NSNN, iu

hnh ngn sch v quyt ton ngn sch c

thc hin theo mt quy trnh thng nht trn

a bn.

IV. KT LUN

- Ngn sch Nh nc c coi l huyt

mch ca nn kinh t, c vai tr quan trng

trong vic thc y cho s pht trin kinh t x

hi nhanh v bn vng, thc hin chnh sch

x hi, m bo quc phng v an ninh, l

cng c Nh nc qun l v iu tit v m

nn kinh t, thc y chuyn dch c cu kinh

t, nng cao hiu qu qun l nn kinh t.

- Cng tc qun l NSNN ca th x Gia

Ngha trong thi gian va qua t c

nhng thnh tu quan trng, m bo kh tt

cc quy nh ca lut NSNN i vi qun l

NS cp huyn th, to nhng iu kin quan

trng thc y s nghip pht trin ton

din kinh t x hi trn a bn th x, tng

bc xy dng v pht trin Gia ngha thnh

th loi III trong thi gian ti.

Bn cnh nhng thnh tu t c,

cng tc qun l NSNN ca Gia ngha vn cn

nhiu tn ti, bt cp ang cn tr s pht trin

ca trn nhiu mt ca th x. Nhng tn ti

ny cn khn trng nghin cu tho g trong

thi gian ti.

- tho g nhng tn ti bt cp trong

cng tc qun l NSNN trn a bn, tc gi

a ra 06 gii php; xut p dng tng hp

v ng b mt h thng cc gii php trn cc

khu: lp d ton NS, chp hnh d ton NS,

thanh quyt ton NS v kim tra, thanh tra

NSNN.

- tho g nhng tn ti bt cp trong

cng tc qun l NSNN trn a bn, tc gi

a ra 06 gii php; xut p dng tng hp

v ng b mt h thng cc gii php trn cho

cc khu: lp d ton NS, chp hnh d ton

NS, thanh quyt ton NS v kim tra, thanh tra

NSNN.

V. TI LIU THAM KHO

B Ti chnh (2000), Ci thin h thng nh mc phn

b ngn sch chi thng xuyn, NXB ti chnh, H Ni;

B Ti chnh (2003), Lut ngn sch Nh nc v

cc vn bn hng dn Lut Ngn sch Nh nc, NXB

Ti chnh, H Ni;

B Ti chnh (2004), Cu hi v gii p v qun l

ngn sch v cc hot ng ti chnh qun ( huyn),

thnh ph thuc tnh, NXB ti chnh, H Ni;

B Ti chnh (2004), Hon thin quy trnh Ngn

sch Vit Nam (nh gi chi tiu cng - giai on II),

NXB Ti chnh, H Ni;

B Ti chnh (2005), Thng t hng dn thc hin

quy ch cng khai ti chnh i vi cc n v d ton

Kinh t & Chnh sch

TP CH KHOA HC V CNG NGH LM NGHIP S 2 - 2013 136

Ngn sch v cc t chc c Ngn sch nh nc h

tr, NXB ti chnh, H Ni;

B Ti chnh (2006), Ch t ch v ti chnh,

bin ch, t chu trch nhim i vi cc c quan qun

l hnh chnh, NXB Ti chnh , H Ni ;

B Ti chnh (2006), Ch t ch v ti chnh,

bin ch , t chu trch nhim i vi cc n v s

nghip cng lp, NXB Ti chnh, H Ni ;

Nguyn Th Bt, V Duy Ho (2002), Gio trnh

qun l Thu, NXB Thng k, H Ni;

Dng ng Chinh (2009), Gio trnh l thuyt ti

chnh, NXB Ti chnh, H Ni;

To Hu Phng, Nguyn Cng Nghip (2009), i

mi Ngn sch Nh nc, NXB Thng k, H Ni;

SOLUTIONS TO IMPROVE THE QUALITY OF STATE BUDGET MANAGEMENT

OF DISTRICT LEVEL A TYPICAL CASE STUDY IN GIA NGHIA TOWN,

DAK NONG PROVINCE

Dam Thi He

SUMMARY

State budget is the lifeblood of the economy, have an important role in promoting the development of social and

economic sustainability, social policy implementation, ensuring national defense and security, as a tools to manage and

regulate the macro economy, promoting economic restructuring, improve the efficiency of economic management. The

budget management of Gia Nghia town in recent times has made significant achievements, ensure good laws and

regulations of the state budget for district level management, has created important conditions to promote the

comprehensive development of economic society in the town, gradually building and development become the grade III

town in the near future. Besides, there are exists and gaps on the management of the state budget in localities, needs

solutions for remove timely, to motivate and meet the requirements for the development of the town in the future. The

author gave 06 solutions; proposal applies an integrated and comprehensive system solutions on contents: establish budget

estimates, budget execution, and budget settlement check, inspect the state budget.

Keywords: Budget district level, Gia Nghia town, state budget management

Ngi phn bin: PGS.TS. Nguyn Vn Tun

Ngy nhn bi: 25/5/2013 Ngy phn bin: 05/6/2013 Ngy quyt nh ng: 07/6/2013

Kinh t & Chnh sch