³Chi cӫa QJkQ ViFK huyӋn bao gӗm FiF loҥi chi vӅ [k\ dӵng Fѫ bҧn Yj SKiW triӇn kinh tӃ, chi vӅ sӵ nghiӋp YăQ KyD [m hӝi, chi bӝ Pi\ KjQK FKtQK Yj FiF khoҧn chi NKiF Mӛi loҥi viӋc QrX ra
Trang 3LӠ,&$0Ĉ2$1
7{L[LQFDPÿRDQOXұQYăQQJKLrQFӭXOjF{QJWUuQKFӫDULrQJW{LGӵDWUrQFѫVӣ OêWKX\ӃWÿmÿѭӧc hӑc tұSYjTXDWuPKLӇXWuQKKuQKWKӵc tiӉn tҥL7KjQKSKӕ ViӋW7UuWӍQK3K~7Kӑ
Nhӳng sӕ liӋXWK{QJWLQYjNӃt quҧ QJKLrQFӭu trong luұQYăQOjWUXQJWKӵc, FiFJLҧLSKiSÿѭDUD[XҩWSKiWWӯ thӵc tiӉQQJKLrQFӭu, kinh nghiӋPSKKӧp vӟi ÿӏDSKѭѫQJYjFKѭDÿѭӧc sӱ dөQJÿӇ bҧo vӋ bҩt cӭ mӝt luұQYăQQjR&iFWK{QJWLQWUtFKGүn trong luұQYăQÿӅXÿmÿѭӧFJKLU}QJXӗn gӕc
Mӝt lҫn nӳDW{L[LQNKҷQJÿӏnh vӅ sӵ trung thӵc cӫa lӡi cam kӃWWUrQ
Vi͏W7UuWKiQJ QăP9
7iFJLҧ luұQYăQ
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Trang 47{L [LQ FҧP ѫQ Vӵ JL~S ÿӥ ÿyQJ JyS QKӳQJ ê NLӃQ TXê EiX FӫD 1KjWUѭӡng, cӫDFiFWKҫ\F{WURQJNKRD
7{L[LQFҧPѫQVӵ JL~Sÿӥ nhiӋWWuQKFӫa Cөc thӕQJNrWӍQK3K~7Kӑ; lmQKÿҥo sӣ 7jLFKtQK6ӣ KӃ hoҥFKYjĈҫXWѭWӍQK3K~7Kӑ7KjQKӫ\+Ĉ1'8%1'7KjQKSKӕ ViӋW7UuOmQKÿҥRFiFSKzQJEDQ7KjQKSKӕ ViӋW7UuOmQKÿҥRFiF[mSKѭӡng thuӝF7KjQKSKӕ ViӋW7UuÿmWҥRÿLӅu kiӋQJL~Sÿӥ, cung cҩp nhӳQJWK{QJWLQYjVӕ liӋu cҫn thiӃWFKRW{LÿӇ W{LKRjQWKjQKOXұQYăQ
7{LFNJQJ[LQÿѭӧFEj\Wӓ sӵ biӃWѫQFKkQWKjQKWӟLJLDÿuQKEҥQEqÿӗng nghiӋS ÿm ÿӝQJ YLrQ JL~S ÿӥ NKtFK OӋ W{L WURQJ VXӕW TXi WUuQK Kӑc tұS Yj QJKLrQcӭu
Ĉk\OjF{QJWUuQKQJKLrQFӭXOjNӃt quҧ OjPYLӋc nghLrPW~FFӫa bҧQWKkQsong do khҧ QăQJYjWUuQKÿӝ FyKҥn, chҳc rҵQJÿӅ WjLVӁ NK{QJWUiQKNKӓi nhӳng thiӃXVyW9uYұ\W{LUҩt mong nhұQÿѭӧc sӵ ÿyQJJySêNLӃn cӫDTXêWKҫ\F{Eҥn EqYjEҥQÿӑFTXDQWkPWӟLÿӅ WjL
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Vi͏W7UuWKiQJ QăP9
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Trang 5MӨC LӨC
/Ӡ,&$0Ĉ2$1 i
/Ӡ,&Ҧ0Ѫ1 ii
'$1+0Ө&&È&&+Ӳ9,ӂ77Ҳ7 vi
'$1+0Ө&&È&%Ҧ1* vii
0ӢĈҪ8 1
/êGRFKӑQÿӅ WjL 1
2 MөFWLrXQKLӋm vө QJKLrQFӭu 2
2.1 MөFQJKLrQFӭu 2
2.2 NhiӋm vө QJKLrQFӭu 2
ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu 3
ĈӕLWѭӧQJQJKLrQFӭu 3
3.2 PhҥPYLQJKLrQFӭu 3
4 4XDQÿLӇPSKѭѫQJSKiSWLӃp cұQYjSKѭѫQJSKiSQJKLrQFӭu 3
4.1 4XDQÿLӇPQJKLrQFӭu 3
4.2 3KѭѫQJSKiSWLӃp cұQQJKLrQFӭu 4
4.3 3KѭѫQJSKiSQJKLrQFӭu cө thӇ 4
ĈyQJJySPӟi cӫa luұQYăQ 5
5.1 VӅ mһWOêOXұQYjKӑc thuұt 5
5.2 VӅ mһt thӵc tiӉn 6
6 KӃt cҩu luұQYăQ 6
7 TәQJTXDQWuQKKuQKQJKLrQFӭXOLrQTXDQÿӃQÿӅ WjL 6
&KѭѫQJ &Ѫ6Ӣ/é/8Ұ1 9ӄ48Ҧ1/é1*Æ16È&+1+¬1ѬӞ& 9¬ ,1+1*+,ӊ07+Ӵ&7,ӈ1 9
1.&ѫVӣ OêOXұn vӅ quҧQOêQJkQViFKQKjQѭӟFYjTXҧQOêQJkQViFKQKjQѭӟc cҩp huyӋn 9
1.1.1 Tәng quan vӅ QJkQViFKQKjQѭӟc 9
1.1.2 Tәng quan vӅ QJkQViFKQKjQѭӟc cҩp huyӋn 14
1.2 QuҧQOêQJkQViFK1KjQѭӟc 25
.KiLQLӋm, mөFWLrXYjYDLWUzFӫa quҧQOêQJkQViFKQKjQѭӟc 25
Trang 61JX\rQWҳFYjSKkQFҩp quҧQOêQJkQViFKQKjQѭӟc 25
1.2.3 Nӝi dung quҧQOêQJkQViFKQKjQѭӟc 29
1.2&iFQKkQWӕ ҧQKKѭӣQJÿӃn quҧQOêQJkQViFKQKjQѭӟc 38
1.3 Kinh nghiӋm quҧQOêQJkQViFKQKjQѭӟc cӫa mӝt sӕ ÿӏa SKѭѫQJFҩp huyӋn ӣ ViӋW1DPYjEjL hӑFU~WUDFKRWKjQKSKӕ ViӋW7Uu 40
1.3.1 Kinh nghiӋm quҧQOêQJkQViFKFӫa 1 sӕ ÿӏDSKѭѫQJFҩp huyӋn 40
%jLKӑFNLQKQJKLӋPÿӕLYӟLWKjQKSKӕ ViӋW7UuWӍQK3K~7Kӑ 43
&KѭѫQJ 7+Ӵ& 75Ҥ1* 48Ҧ1 /é 1*Æ1 6È&+ 1+¬ 1ѬӞ& TҤ, 7+¬1+3+Ӕ9,ӊ775Î7ӌ1+3+Ò7+Ӑ 45
.KiLTXiWYӅ WKjQKSKӕ ViӋW7Uu 45
2.1.1 Lӏch sӱ SKiWWULӇn YjYӏ thӃ cӫD7KjQKSKӕ ViӋW7Uu 45
ĈһFÿLӇm kinh tӃ - [mKӝi 45
2.1.3 ĈiQKJLiQKӳng ҧQKKѭӣng cӫDÿLӅu kiӋn kinh tӃ - [mKӝi ÿӃn F{QJWiF quҧQOêQJkQViFKQKjQѭӟc cӫDWKjQKSKӕ ViӋWWUu 48
2.2 Thӵc trҥQJQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 50
2.2.1 QuҧQOêWKXQJkQViFKQKjQѭӟc 50
2.2.2 QuҧQOêFKLQJkQViFKQKjQѭӟc 59
2.2.3 Thӵc hiӋQTX\WUuQKTXҧQOêQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 67 ĈiQKJLiYӅ quҧQOêQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 74
2.3.1 KӃt quҧ ÿҥWÿѭӧc 74
2.3.2 Tӗn tҥLYjQJX\rQQKkQ 75
&KѭѫQJ 3 Ĉӎ1+ +ѬӞ1* 9¬ *,Ҧ, 3+È3 +2¬1 7+,ӊ1 &Ð1* 7È& 48Ҧ1/é1*Æ16È&+ 1+¬1ѬӞ&7Ҥ,7+¬1+3+Ӕ9,ӊ775Î7ӌ1+ 3+Ò7+Ӑ 85
4XDQÿLӇPYjÿӏQKKѭӟQJQkQJFDRKLӋu quҧ hoҥWÿӝng quҧQOêQJkQViFKQKj Qѭӟc 85
3.4XDQÿLӇPKRjQWKLӋn hoҥWÿӝng quҧQOêQJkQViFKQKjQѭӟc cӫDWKjQKSKӕ ViӋW7UuÿӃQQăP 85
Trang 7ĈӏQKKѭӟQJF{QJWiFTXҧQOêQJkQViFKQKjQѭӟc cӫDWKjQKSKӕ ViӋW7Uu
ÿӃQQăP 87
3.2 GiҧLSKiSKRjQWKLӋn quҧQOêQJkQViFKQKjQѭӟc tҥLWKjQKSKӕ ViӋW7Uu 87
3.2.1 Lұp dӵ WRiQQJkQViFKWKjQKSKӕ ViӋW7Uu 87
+RjQWKLӋQF{QJWiFFKҩSKjQKQJkQViFKWKjQKSKӕ ViӋW7Uu 88
7ăQJFѭӡQJF{QJWiFWKDQKWUDNLӇm tra trong quҧQOêQJkQViFKQKjQѭӟc 93
7ăQJFѭӡQJF{QJWiFWX\rQWUX\Ӆn phә biӃQSKiSOXұWOLrQTXDQÿӃQQJkQ ViFKQKjQѭӟc 94
3.3 KiӃn nghӏ 95
.ӂ7/8Ұ1 97
Trang 8DANH MӨ&&È&&+Ӳ VIӂT TҲT
Trang 10DANH MӨ&&È&+Î1+
6ѫÿӗ &iFEѭӟc tiӃp cұn vҩQÿӅ 4 6ѫÿӗ 2: HӋ thӕQJFiFFҩSQJkQViFKQKjQѭӟc 14
Trang 11MӢ ĈҪU
1 /êGRFKӑQÿӅWjL
1ѭӟc ta ÿDQJÿLWUrQFRQÿѭӡQJÿәi mӟi sau khi gia nhұp tә chӭFWKѭѫQJPҥi thӃ giӟL :72 ÿӇ hӝi nhұp vӟi nӅn kinh tӃ thӃ giӟL 4Xi WUuQK Pӣ cӱa, hӝi nhұp kinh tӃ trong khu vӵc tiӃQÿӃQWRjQFҫXKyDQӅn kinh tӃ ÿDQJGҫn chӭng tӓ OjPӝt quy luұt tiӃn bӝ cӫDORjLQJѭӡLĈӇ bҳt kӏp vӟLTXiWUuQKQj\WKuPӛi quӕc gia phҧi OLrQWөFFyQKӳng cҧLFiFKQӅn kinh tӃ ÿӇ SKKӧSYjWKtFKQJKLYӟi sӵ SKiWWULӇn mҥnh mӁ cӫa nӅn kinh tӃ thӃ giӟLWURQJÿyÿәi mӟi quҧQOêQJkQViFKQKjQѭӟFOjmӝt trong nhӳng nӝi dung quan trӑng
7UrQWKӵc tӃ quҧQOêÿLӅXKjQKQJkQViFKQKjQѭӟF1611 OjWҩPJѭѫQJWjLFKtQKFKRQKӳng lӵa chӑn vӅ kinh tӃ Yj[mKӝi cӫa mӝt quӕFJLDĈӇ thӵc hiӋQÿѭӧc YDLWUzTXҧQOêPjQJѭӡLGkQÿmӫy nhiӋm, QKjQѭӟFWUѭӟc hӃt cҫn phҧLÿҧm bҧo thu
ÿӫ FiFQJXӗQWjLFKtQKEҵng nhӳQJF{QJFө, biӋQSKiSKӧSSKiSWUrQFѫVӣ ÿyVӱ dөQJFiFQJXӗQWKXQj\PӝWFiFKFyWUiFKQKLӋPYjKLӋu quҧ WURQJFiFKRҥWÿӝng cӫDPuQKQKҵPÿҧm bҧR[mKӝLÿѭӧFSKiWWULӇn әQÿӏQKYj bӅn vӳQJĈk\FKtQKOjmөFWLrXQKLӋm vө cӫa quҧQOê1611
Ӣ ViӋt Nam, song song vӟi sӵ ÿәi mӟi chung cӫD ÿҩW QѭӟF Yj WKӵc hiӋn FKѭѫQJWUuQKWәng thӇ vӅ cҧLFiFKKjQKFKtQKQKjQѭӟc trong nhӳQJQăPTXDKRҥt ÿӝng quҧQOê1611FNJQJÿmFyQKӳQJWKjQKWӵu ÿiQJNӇJySSKҫn quan trӑQJÿӇ ViӋt Nam thӵFWKLWKjQKF{QJTXiWUuQKÿәi mӟi Tӯ khi LuұW1JkQViFKQKjQѭӟc QăPYjFyKLӋu lӵFWKLKjQKÿѭӧc sӱDÿәi bә VXQJQăP FiFEӝ QJjQKÿӏDSKѭѫQJÿmFyÿѭӧc nhiӅu thuұn lӧi trong viӋc quҧQOêYjÿLӅu KjQK1611 tiӅm lӵFWjLFKtQKÿҩWQѭӟFÿѭӧFWăQJFѭӡQJFQJYӟi quҧQOêWKӕng nhҩt nӅQWjLFKtQKquӕc gia; JySSKҫQOjPQrQPӝt 1611OjQKPҥnh, vӕQYjWjLVҧQQKjQѭӟFÿѭӧc WK~F ÿҩy ӣ mӭc cao nhҩW JL~S WLӃt kiӋm, hiӋu quҧ ÿӇ TXi WUӍQK F{QJ QJKLӋS KyDhiӋQ ÿҥL KyD ÿҩW QѭӟF FNJQJ QKѭ FiF QKLӋm vө an ninh quӕF SKzQJ Yj ÿӕi ngoҥi ÿѭӧFWK~Fÿҭ\ÿӃn mӭc cao nhҩt
Thӵc hiӋn chӫ WUѭѫQJ ÿѭӡng lӕi cӫD ĈҧQJ Yj QKj Qѭӟc vӅ SKiW WULӇQ ÿҩt Qѭӟc, tӍQK3K~WKӑ ÿmWұn dөQJÿѭӧc lӧi thӃ VRViQKWLӅPQăQJYӅ du lӏFKSKiW triӇn F{QJ QJKLӋS Yj Vҧn xuҩW Q{QJ QJKLӋp tiӃQ KjQK F{QJ FXӝF ÿәi mӟL VkX VҳF WRjQ
Trang 12diӋQWUrQFiFOƭQKYӵc cӫDÿӡi sӕng kinh tӃ - [mKӝLYjÿmÿҥWÿѭӧc nhӳQJWKjQKWӵu kinh tӃ quan trӑQJKRjQWKjQKFѫEҧn mөFWLrXFKLӃQOѭӧFSKiWWULӇn kinh tӃ - [mKӝi ÿһt ra
Ӣ FҩS ÿӏD SKѭѫQJ WKjQK SKӕ (TP) 9LӋW 7Uu - trung WkP FKtQK WUӏ kinh WӃ YăQ
KyD JLiR GөF khoa KӑF - Nӻ WKXұW y WӃ du OӏFK GӏFK Yө FӫD WӍQK 3K~ 7Kӑ tӯ khi /XұW
NSNN ra ÿӡL Yj Fy KLӋX OӵF Fѫ FKӃ TXҧQ Oê QJXӗQ NSNN WKjQK SKӕ 9LӋW 7Uu ÿm GҫQ
WӯQJ EѭӟF ÿѭӧF KRjQ WKLӋQ WҥR ÿѭӧF QKӳQJ EѭӟF QJRһW trong OƭQK YӵF TXҧQ Oê thu chi
QJkQ ViFK FӫD FiF ÿѫQ Yӏ WKө KѭӣQJ QJkQ ViFK FiF FҩS Tuy QKLrQ YLӋF TXҧQ Oê QJXӗQ
NSNN trong WKӡL gian qua FzQ WӗQ WҥL QKLӅX EҩW FұS QKѭ &{QJ WiF thu QJkQ ViFK SKkQ
Eә Gӵ WRiQ chi ÿҫX Wѭ SKiW WULӇQ Wӯ QJXӗQ NSNN KLӋX TXҧ NK{QJ cao, YLӋF SKkQ Eә NӃ
KRҥFK YӕQ ÿҫX Wѭ FzQ GjQ WUҧL manh P~Q Jk\ WKҩW WKRiW OmQJ SKt YӕQ 1KӳQJ KҥQ FKӃ
EҩW FұS WUrQ ÿm Yj ÿDQJ ÿһW ra QKLӅX WKiFK WKӭF ÿӕL YӟL FiF QKj OmQK ÿҥR ÿӏD SKѭѫQJ
FiF FkX KӓL EӭF WKLӃW ÿѭӧF ÿһW ra: OjP WKӃ QjR ÿӇ WăQJ FѭӡQJ TXҧQ Oê NSNN, Fy QrQ
ÿәL PӟL TXҧQ Oê thu, chi QJkQ ViFK WUrQ ÿӏD EjQ WKjQK SKӕ QKҵP WăQJ thu QJkQ ViFK ÿӇ
QJkQ ViFK TXӕF gia ÿѭӧF Vӱ GөQJ PӝW FiF KLӋX TXҧ hay NK{QJ". ĈӇ JLҧL TX\ӃW YҩQ ÿӅ
Qj\ YLӋF ÿҭ\ PҥQK KRҥW ÿӝQJ QJKLrQ FӭX Oê OXұQ Yj WKӵF WLӉQ YӅ TXҧQ Oê NSNN Oj UҩW
FҫQ WKLӃW trong khi KLӋQ FKѭD Fy ÿӅ WjL QJKLrQ FӭX FӫD FiQ Eӝ F{QJ FKӭF YLrQ FKӭF
FiF Fѫ quan ÿѫQ Yӏ FӫD WKjQK SKӕ YӅ YҩQ ÿӅ Qj\ ÿm WҥR ra PӝW NKRҧQJ WUӕQJ trong
F{QJ WiF QJKLrQ FӭX ӭQJ GөQJ SKөF Yө KRҥW ÿӝQJ TXҧQ Oê FӫD ÿӏD SKѭѫQJ 9ӟL Oê do
WUrQ WiF JLҧ TX\ӃW ÿӏQK OӵD FKӑQ ÿӅ WjL "Quản lý ngân sách nhà nước tại thành phố Việt Trì, tỉnh Phú Thọ” ÿӇ OjP ÿӅ WjL OXұQ YăQ cao KӑF FKX\rQ QJjQK 4XҧQ Oê kinh WӃ
0өFWLrXQKLӋPYө QJKLrQFӭX
2.1 Mục nghiên cứu
ĈӅ WjLÿѭӧc thӵc hiӋn nhҵPÿiQKJLiÿ~QJWKӵc trҥng quҧQOêQJkQViFKQKjQѭӟc, tӯ ÿy ÿѭD UD FiF JLҧL SKiS SK Kӧp, khҧ WKL JyS SKҫQ KRjQ WKLӋQ F{QJ WiFquҧQOê1611WҥLWKjQKSKӕ ViӋW7UuWӍQK3K~7Kӑ
2.2 Nhiệm vụ nghiên cứu
- 1JKLrQFӭXOjPU}FѫVӣ OêOXұQYjWKӵc tiӉn vӅ quҧQOê1611
- 3KkQ WtFK ÿiQK JLi WKӵc trҥng quҧQ Oê 1611 WҥL WKjQK SKӕ ViӋW 7Uu EDRgӗm hoҥWÿӝng lұp dӵ WRiQQJkQViFKWKXQJkQViFKFKLQJkQViFKTX\ӃWWRiQYj
Trang 13kiӇPWUDJLiPViW1611WURQJWKӡi gian tӯ 2015-2017
- ĈӅ xuҩW ÿѭӧF FiF JLҧL SKiS KӧS Oê Yj NKҧ thi nhҵP KRjQ WKLӋQ F{QJ WiFquҧQOê1611WҥLWKjQKSKӕ ViӋW7Uutrong thӡi gian tӟi
ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu
3.1 Đối tượng nghiên cứu
ĈӕLWѭӧQJQJKLrQFӭu cӫDÿӅ WjLOjKRҥWÿӝng quҧQOê1611
3.2 Phạm vi nghiên cứu
- PhҥP YL NK{QJ JLDQ Yj WKӡL JLDQ 1JKLrQ Fӭu hoҥW ÿӝng quҧQ Oê 1611WUrQÿӏDEjQWKjQKSKӕ ViӋW7UuJLDLÿRҥn 2015-Yj FiFÿӅ[XҩWJLҧLSKiSÿӃQQăP
- Phҥm vi nӝi dung: HoҥWÿӝng quҧQOê1611EDRJӗm nhiӅu nӝi dung, tuy QKLrQWURQJJLӟi hҥn vӅ thӡi gian, khҧ QăQJWLӃp cұQWK{QJWLQYYWiFJLҧWұSWUXQJQJKLrQFӭu ba nӝLGXQJFѫEҧn, bao gӗm hoҥWÿӝQJWKXQJkQViFKFKLQJkQViFKYj kiӇPWUDJLiPViWKRҥWÿӝng thu, chi NSNN
4 4XDQÿLӇPSKѭѫQJSKiSWLӃSFұQYjSKѭѫQJSKiSQJKLrQFӭX
4.1 Quan điểm nghiên cứu
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Trang 144.2 Phương pháp tiếp cận nghiên cứu
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Bước 2
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5.1 Về mặt lý luận và học thuật
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5.2 Về mặt thực tiễn
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1.2.3 Nội dung quản lý ngân sách nhà nước
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1.1.1 Tổng quan ngân sách nhà nước
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