GIAO DUC PHAP LUAT HAY GIAO DUC Y THlTC PHAP LUAT? Phap luat la he thong cae quy tac xu sir do nha nuoc ban hanh va bao dam thuc hien, the hien y chi nha nude, la nhan to dieu chinh cae quan he xa hoi[.]
Trang 1GIAO DUC PHAP LUAT HAY GIAO DUC
Y THlTC PHAP LUAT?
Phap luat la he thong cae quy tac xu
sir do nha nuoc ban hanh va bao
dam thuc hien, the hien y chi nha nude, la
nhan to dieu chinh cae quan he xa hoi Khi
xay dung va ban hanh phap luat, nha nude
luon mong muon phap luat duac ton trong
va thuc hien trong thuc tien ddi song xa hoi,
hudng tdi dieu tiet hanh vi phap luat cua cae
chu the phap luat, dieu chinh cae quan he xa
hoi phu hop vdi y chi ciia nha nude Tuy
nhien, phap litcit k/iong tie than no den duac
vai dong dao cdc tang lap xd hoi, ma phai
thong qua cae hoat dong pho bien, tuyen
truyen, hudng dan, giai thich, giang day,
hpc tap phap luat; ndi khai quat la phai
thong qua hoat dong giao due phap luat Co
the ndi, hoat dong giao due phap luat la
khau trung gian quan trong tao nen budc
chuyen manh me tir "'phap luat tren giciy to"
thanh "phap luat trong hanh dong''
Giao due phap luat la mot trong nhung
van de co ban, quan trong cua khoa hoe
phap ly, la chu de cua nhieu cu6n sach, luan
an tien sT, luan van thae sT luat hoe; song,
xung quanh van de nay dang cd nhung dieu
can dirge ban luan, trao doi Cu the, tren
dien dan khoa hoe phap ly, khoa hoe hanh
ehinh tir trirdc den nay thirdng tdn tai song
song hai khai niem; "giao due phap luat" va
"giao due y thuc phap luat" Hai khai niem
nay cd khi dugc diing tach rdi nhau nhu hai
khai niem rieng biet, cd khi lai duge sir
dung di lien nhau theo kieu "giao due phap
luat va giao due y thiic phap luat"; ddng
• TS Trudiig D?i hpc l.u$t I la Npi
Ngg Van Nhan
thai, cd su nham Ian, hoan doi hoac dong nhat noi ham cua hai khai niem nay
Tir thap ky 80 cua thg ky XX da cd cdng trinh nghien ciJru ban ve giao due y
thiic phap luat, nhu Y thuc phap luat vd
giao due y thice phap luat a Viet Nam, Luan
an Phd tien sT Luat hpc (bao ve d Lien Xd) ciia Nguyin Dinh Lpe; cdng trinh ban ve
giao due phap luat, nhu Giao due phap luat
cho ngicai lao dong trong dieu hien doi mai ciia Viet Nam, Luan an Phd tien sT Luat hpc
cua Tran Ngpc Duong Gan day nhat, nam
2009, ban ve giao due y thuc phap luat cd
cdng trinh Giao due y thice phap luat cho
can bo, cdng ehire a Viet Nam hien nay,
Luan an Tien sT Quan ly hanh ehinh cdng cua Tran Cdng Ly; nam 2010, ban ve giao
due phap luat cd cdng trinh Giao due phap
luat cho doi ngu can bo, cdng chi'cc hanh chinh trong dieu kien xdy dung Nha nu&c phap quyen xa hoi chu nghia Viet Nam,
Luan an Tien sT Luat hpc ciia Nguyen Qudc Siru Xung quanh ten gpi va npi dung cae cdng trinh neu tren da va dang dat ra cae cau hdi: 1) Chi cd giao due phap luat ma khdng cd giao due y thuc phap luat? 2) Chi
cd giao due y thiic phap luat ma khdng cd giao due phap luat? 3) Vira cd giao due phap luat, lai vira ed giao due y thiic phap luat? Viec tra Idi cae cau hdi dat ra tren day
ed the dan den nhirng quan diem, y kien khae nhau Trong pham vi bai viet nay, tac gia trao ddi, luan ban va ly giai nham dua ra quan diem ca nhan ve van de neu tren Trudc het, ve mat khai niem, dii each dien dat ed the khae nhau, song cd the thong nhSt dinh nghTa khai niem giao due phap
Trang 2NHA NUOC VA PHAP LUAT SO 1212012
luat nhu sau: Giao due phap luat Id qua
trinh hoat dong ed muc dich, co to chirc, co
ke hoach, theo noi dung da duac xac dinh
vd thong qua nhung phuang phap, hinh
thi'tc nhat dinh tic phia chii the giao due
phap luat, tdc dong den doi tuang tiep nhan
gido due phdp luat nham lam hinh thanh vd
phdt trien a ho he thong tri thice phdp luat,
trinh do hieu biet ve phdp luat; lam hinh
thanh tinh cam, thai quen vd hdnh vi xic su
tich cue theo phdp luat Tuong tu, dinh
nghia khai niem "giao due y thiic phap luat"
thudng duac trinh bay bang each chen them
hai chu y thuc vao djnh nghia ndi tren
Ching han, gido due y thice phdp luat la qua
trinh tdc dong co muc dich, co to ehicc, co
ke hogch cua chii the gido due den doi
tuang gido due nham hinh thanh a ho he
thong tri thice phdp luat, trinh do hieu biet
(nhan thice) ve phdp luat, tinh edm vd hdnh
vi, thai quen theo nhung chudn mice, quy
pham phdp luat Cach dinh nghia khai niem
giao due y thiic phap luat tren day da ddng
nhat ndi ham khai niem "giao due y thiic
phap luat" vdi ndi ham khai niem "giao due
phap luat"; dan den mot so ngudi nham Ian,
cho ring hai khai niem nay chi la mot Mat
khae, vdi each djnh nghia nhu vay, ehiing ta
khdng cd can cii de phan dinh raeh rdi hai
khai niem nay
Ve nguyen tac, de dua ra nhan xet, danh
gia ve su tdn tai hay khdng ton tai cua mot
trong hai su viec, su kien, hien tuang nao
dd thi nhat thiet phai so sanh, ddi chieu
chung vdi nhau dua tren mot he tieu chi
nhat djnh Theo nguyen tac dd, de xac dinh
xem giira hai khai niem "giao due phap
luat" va "giao due y thiic phap luat" trong
khoa hoe phap ly thi sir dung khai niem nao
chuan xac hom, chiing ta can can ciir vao
nhiJmg tieu chi cu the Tac gia bai viet nay
cho ring, nhihig tieu chi cu the de so sanh
ddi chieu hai khai niem nay chinh la eac thanh td cua giao due phap luat, bao gdm
muc dieh, muc tieu, chit thi, ddi tuang, nqi dung, phuang phdp vd hinh thice giao due
phap luat Dua vao su luan chiing, ly giai theo timg thanh td dd, chiing ta cd the phan dinh duge van de dat ra: nen su dung khai
niem gido due phdp luat hay khai niem gido
due y thice phdp lugtl
I Ve muc dich, muc ti£u
Muc dieh cua giao due phap luat thudng
duge xac djnh la huang tim kiem ea ban,
chiiyeu vd xuyen siiot Id edi cudi eiingphdi dat duac ciia hoat dong gido due phdp luat
Dd la nhirng thong tin, kien thiic, hieu biit
ve phdp luat; thdi do, tinh edm, niem tin doi vai phdp luat; thdi quen, Idi sdng, hdnh vi xic su tich cue theo phdp luat md cdc doi tuang CO the tiep thu, hap thu vd hien thuc hda sau khi ket thuc qud trinh gido due phdp luat
De dat duge muc dich giao due phap lu|it thi nhat thiet phai cu the hda nd thanh nhiing
muc tieu nhat dinh Mue tieu cua gido due
phdp luat Id su cu the hda muc dieh gido due phdp luat sao eho phu hap vai timg nhom ddi tuang tiep nhan gido due phdp luat tuang icng vdi timg cap do yeu cau gido due phdp luat, vai ticng thai ky vd trong mQt pham vi khdng gian xa hdi nhat dinh
Thdng thudng, hoat ddng giao due phdp luat cho cae ddi tugng xa hoi phai hudng tdi
ba muc tieu ea ban sau: Thu nhat, giao due phap luat phai dat muc tieu nhan thice, nghia
la gdp phSn hinh thanh, cung cd va lam sau sac nhung tri thiic, hieu biet phap luat cua eon ngudi Sir hieu biet phap luat, nhan thiic diing dan ban chat, vai trd xa hdi cua phip luat se giiip cho cae ting Idp xa hdi them tin tudng vao phap luat; tao cSn cir de moi ngudi tu danh gia, ddi chieu hanh vi cua minh vdi cae nguyen tac, quy djnh cua phap
Trang 3GIAO DUC PHAP LUAT HAY
luat khi tham gia vao cae quan he xa hdi
Thic hai, giao due phap luat phai dat muc
tieu ve thdi do, lam hinh thanh d eac ddi
tugng xa hdi tinh edm vd niem tin ddi vai
phdp luat Cd tri thiic phap luat ma khdng
ed tinh cam, sir tdn trong va niem tin vao
phap luat thi cae ea nhan rk de vi pham
phap luat Muc tieu nay giiip lam hinh thanh
nang lure cam thu cae thdng tin, tri thiic
phap luat eho ddi tugng Giao due cam xiic
phap luat chinh la giao due cho cae ea nhan
tinh cam ve sir cdng bang, trach nhiem phap
ly, khdng khoan nhugng vdi cae hanh vi vi
pham phap luat va phap che Thic ba, muc
tieu ve ky nang, nghia la lam hinh ihdnh a
cdc ddi tuang xd hoi ddng ea, hdnh vi xic su
tich cue theo dung cdc nguyen tdc, quy dinh
ciia phdp luat Phai nhd vao nhung thdi thiic
ndi tam, nhCrng tinh cam va niem tin virng
chae vao phap luat thi d mdi ea nhan mdi
hinh thanh duge ddng ca, hanh vi phap luat
hgp phap, tu nguyen va tich cue
Su luan giai tren day cho thay, suy cho
ciing, muc dieh, muc tieu ciui gido due phdp
luat Id Idin hinh ihdnh cung cd vd nang cao
y thice phdp liicit cho ddi tuang Hep nhan
gido due phdp luat Ndi each khae, y thice
phdp luat Id sdn pham ciia hoat dong gido
due phdp luat dua tren nen tang nhixng kien
thOrc, hiSu biSt phap luat ma hoat ddng giao
due phap luat cung c§p Do vay, neu chiing
ta thira nhan hoat ddng giao due y thire phap
luat thi muc dich, muc tieu, ket qua cua giao
due y thire phap luat se la gi? N6u ndi muc
dich, muc tieu ciia giao due y thire phap luat
la nham nang cao y thurc phap luat thi se gap
phai mau thuan: khdng thi Idy y thice phdp
luat di nang cao ehinh y thice phdp luat
Nhu vay, nhin tren phuang dien muc
dich, muc tieu cua giao due phap luat thi chi
cd th^ thira nhan gido due phdp luat nham
iidng cao y thice phdp liicil cho mot ddi
tugng nhat dinh chii khdng the ndi gido due
y thiic phdp luat nham nang cao y thice phdp luat Dieu dd ciing cd nghia chi ed
giao due phap luat chii khdng ed giao due y thiic phap luat
2 Ve chu the, doi tu-ong
Chu the gido due phdp luat la tSt ca
nhirng ngudi ma theo chirc nang, nhiem vu hay trach nhiem xa hdi phai tham gia vao viec hien thuc hda muc dieh, muc tieu giao due phap luat cho ddi tugng tiep nhan giao
due phap luat Dd la ddi ngU thdy gido, cd
gido gidng day luat, cdc chuyen gia phdp luat, bdo cao vien phdp luat, tuyen truyen vien phdp luat true tiep tham gia lam cdng
tac phd bien, giao due phap luat De lam tdt nhiem vu giao due phap luat, chu the giao due phap luat phai duge trang bi va tu trang
bi cho minh nhiing thdng tin, kien thire, hieu biet phap luat chuyen sau, nhiing kinh nghiem thuc tien phap luat phong phii va nhirng ky nang nghiep vu su pham nhat dinh Theo thuat ngir chuyen mdn, ho duge
gpi la nhung nhd gido due phdp luat; khdng
thay van ban hay tai lieu nao gpi hp la nhiing nha giao due y thire phap luat
Ngoai ra, ehii the giao due phap luat eon bao gdm eac ca sd giao due phap luat, eac ca quan nha nude, td chiic xa hdi ed chiire nang phd bien, giao due phap luat va quan ly nha nude ve cdng tac nay Cae ca sd, ea quan, td chiic nay cd nhiem vu xay dung ke hoach, chuang trinh, chuan bi npi dung, lira chpn hinh thire giao due phap luat va dpi ngii eac nha giao due phap luat Khdng ai gpi day la
CO sd giao due y thiic phap luat hay ca quan giao due y thiic phap luat
Nhu vay, nhin tren phuang dien chu the,
chi CO chu the gido due phdp luat chii khdng
cd chii the gido due y thice phdp luat; suy ra,
chi cd "giao due phap luat" ma khdng ed
"giao due y thire phap luat"
Trang 4NHA NUCfC VA PHAP LUAT SO 1212012
Ddi tuang cua giao due phap luat la
nhiing ngudi chiu su tac ddng cua chii the
giao due phap luat, true tiep tham gia vao
qua trinh giao due phap luat de tiep thu, hap
thu nh&ng thdng tin, kien thire phap luat
xuat phat tir nhu cau tich luy, ciing cd hay
nang cao vdn tri thiic, hieu biet phap luat
ciia ban than, dap ling nhirng yeu cau, ddi
hdi ngay cang cao ciia thuc tiln ddi sdng
phap luat, ciia cdng tac chuyen mdn, nghiep
vu Neu phan loai ddi tugng theo nhu cau
tiep thu thdng tin, kien thice phdp luat, ddi
tugng ciia giao due phap luat cd the bao
gdm eac nhdm: hpc de hieu biet phap luat,
hpc de van dung kien thire phap luat vao
thuc tien cudc sdng, hpc de phiic vu cdng
tac chuyen mdn, hoc de nang cao trinh dp
hieu biet phap luat Cach hieu nhu vay la
hoan toan hgp ly
Gia sir chiing ta thira nhan "giao due y
thire phap luat" thi ddi tugng ciia giao due y
thire phap luat se la ai va phan loai ddi
tugng nhu the nao? Phai chang ddi tugng
ciia giao due y thire phap luat la nhimg
ngudi cd nhu cau ciing cd hoac nang cao y
thiic phap luat? Neu the ed le ngudi ta se
chia thuc trang y thire phap luat cua cae
thanh vien trong xa hdi thanh ba cap dp: y
thiic phap luat thap, y thire phap luat trung
binh va y thiic phap luat cao? Phai chang
dua vao nhu cau dd thi cd the phan loai ddi
tugng ciia giao due y thire phap luat thanh
eac nhdm: hpc de hinh thanh y thiic phap
luat, hoc de cung cd y thiic phap luat, hpc
de nang cao y thire phap luat ? Vay thi chu
the se cung cap, trang bj cai gi cho ddi
tugng? Neu Id cung cap thdng tin phdp luat,
trang bj tri thire phdp luat thi dieu nay lai
Iriing lap vai gido due phdp luat Dieu dd
chimg td rang, nhin tren phuang dien ddi
tugng thi ciing chi cd ddi tugng cua giao
due phap luat chii khdng ed ddi tugng cua
giao due y thiic phap luat
3 Ve noi dung, phu-tmg phap va hinh
thij-c
Mudn hien thuc hda muc dich, muc tiSu giao due phap luat thi phai cd nhiing npi
dung giao due phap luat cu the Ndi dung
gido due phdp luat la toan bd nhiing gi ma
chii the giao due phap luat can truyen dat, chuyen tai cho cae ddi tugng xa hdi, giiip hp
ed nhiing kien thiic, hiSu biSt nhat dinh v^ phap luat; tren co sd dd, hinh thanh va phat trien y thiic phap luat, niem tin ddi vdi phap luat va Idi sdng theo phap luat Ndi each
khae, ndi dung gido due phdp luat chinh Id
phdp luat, bao gdm he thdng eac van ban
phap luat; eac van ban hudng dan thuc hien phap luat; thuc tiln ddi sdng phap luat vdi cae thdng tin ve tinh hinh vi pham phap luat
va tdi pham, ket qua xir li eac vi pham phap luat, tdi pham theo eac quy dinh cua phap luat hien hanh Nhu vay, npi dung giao due
phap luat ludn duac xde dinh mot cdeh cu
the, ro rdng
Neu chiing ta thira nhan "giao due y
thire phap luat" thi ndi dung ciia gido due y
thice phdp luat dicang nhien phdi la y thiic phdp luat Npi dung cua y thiic phap luat
thudng kho cd the xde dinh mot cdeh cu the,
ro rdng vi y thiic phap luat la tdng the
nhiing hpc thuyet, tu tudng, quan diem, quan niem thinh hanh trong xa hdi, thS hien mdi quan he cua con ngudi ddi vdi phap luat hien hanh, phap luat da qua va phap luat can phai ed, the hien su danh gia ve tinh hgp phap hay khdng hgp phap trong hanh vi xu su cua con ngudi ciing nhu trong
td chiic va hoat ddng cua cae ca quan nha nude va cae td chirc xa hdi Dieu dd cho thiy, nhin tren phuang dien ndi dung, sii dung khai niem "giao due phap luat" hgp ly han nhidu so vdi su dung khai ni?m "giao due y thurc phap luat"
Trang 5GIAO DUC PHAP LUAT HAY
De dua ndi dung giao due phap luat den
vdi ddi tugng giao due phap luat (hi ca chii
the va ddi tugng phai sir dung nhiing
phuang phap giao due phap luat nhat dinh
Phuang phdp gido due phdp liicit Id td hap
nhung cdeh thice hog! dong duac cdc nhd
gido due phdp luat (hoat dong truyen dat,
gidng day) vd ddi tuang gido due phdp luat
(hoat dong tiep thu, hoc tap, ITnh hdi) sic
dung nhdm "chuyen giao' vd "tiep nhan '
nhung ndi dung gido due phdp luat cu the
Ve nguyen tac, ndi dung giao due phap luat
quy djnh viec lira chpn va sir dung phuang
phap giao due phap luat Mdi ndi dung giao
due phap luat cho cae ddi tugng khae nhau
lai phai van dung mot phuang phap chu dao
trong s^r phdi hgp vdi nhirng phuang phap
khae thi mdi mang lai hieu qua cao cho ddi
tugng tiep nhan giao diic phap luat
Khi van dung trong thuc lien, phuang
phap giao due phap luat lai bao gdm nhirng
phuang phap cu the, nhu pincang phdp
tuyen truyen gidi thich phdp luat (sir dung
khi can phd bien mot van ban phap luat
mdi); phuang phdp thdng tin phdp luat (sir
dung cae phuang tien truyen thdng nhu bao
viet, bao hinh, bao ndi, tap chi chuyen
nganh luat hoc, cae loai phim, anh de
chuyen tai cae thdng tin phap \\ia.\); phuang
phdp ndi chuyen, trao ddi ve phdp liicjl (ddi
tugng giao due phap luat duge td chirc nghe
ndi chuyen hoac trao ddi ve mot sir kien,
tinh hudng phap luat trong thuc tien xa hdi);
phuang phdp gidng day phdp luat trong nhd
tncang (sir dung cae phuang phap giang day
nhu thuyet trinh, phat van, true quan, thao
luan nhdm, luyen tap, thuc hhnh ); phuang
phdp neu gicang (neu nhirng tSm guang
dien hinh ve thuc thi, bao ve phap luat de
mpi ngudi noi theo tam guang tdt, phe phan
vatraiih xacai xau)
d day, neu chung ta thira nhan "giao due y thiic phap luat" thi, mot each tuang ling, se phai thira nhan "phuang phap giao
due y thiic phap luat" Dieu nay kho duac
chap nhan vi mot djnh nghia ve "phuang
phap giao due y thire phap luat" chae chan
se triing lap vdi dinh nghia "phuang phap giao due phap luat" duge neu d tren Mat khae, khi van dung nhiing phuang phap cu the thi khdng le lai cd cae phuang phap:
phuang phdp tuyen truyen, gidi thich y thuc phdp luat, phuang phdp thdng tin y thiic phdp luat, phuang phdp ndi chuyen, trao doi ve y thice phdp liidt hoac phuang phdp gidng day y thice phdp luat trong nhd truangl Nhiing ten gpi phuang phap tren
day tao cam giae khien eudng, khd cd the chap nhan duge
Hinh thuc gido due phdp luat Id nhumg loai hinh hoat ddng md thdng qua do, chit the gido due phdp luat td ehicc trien khai viec truyen dat, chuyen tdi nhimg ndi dung gido due phdp liidt nhat dinh cho cdc ddi tuang tiep nhan gido due phdp luat Tuy
thupc vao muc dieh, muc tieu, npi dung giao due phap luat va nhu cau cua ddi tugng, chii the giao due phap luat cd the sir dung nhung hinh thire giao due phap luat cu the, nhu
dao tao ve phdp liigt trong cae nha trudng,
ca sd dao tao luat; bdi duang kien thiic phap luat; tap hiidn chuyen de phap luat; td chirc cae cudc //;/ tim hieu phdp luat; giao due phap luat bang hinh thire "sdn khau
hda" (kich ndi, tieu pham); phat ta gdp, ta rai cd chira dung cae thdng tin ve phap
luat Nhiing hinh thiic giao due phap luat tren day deu phii hgp va gan lien vdi nhiing ndi dung, thdng tin phap luat cu the can chuyen tai tdi cae ddi tugng nhat djnh Tuy nhien, neu gan cae hinh thiic dd vdi "giao
(Xem tiip trang 18)
Trang 6NHA NUdC vA PHAP LUAT 8012/2012
va duge dam bao trong thdi gian tir 3-5
nam Trong khi dd, sd bd sung theo muc
tieu tir ngan sach cap tren cho ngan sach cap
dudi thudng duge xac djnh hang nam Miic
bd sung cu the duge can cii vao kha nang
can ddi ngan sach cap tren va yeu cau ve
myc tieu cu the cua cap dudi
Bd sung cd muc tieu bao gdm eac
khoan bd sung cd ddi ling, bd sung khdng
cd ddi img va cae khoan phan bd ngan sach
ca gdi (nhirng khoan tai chinh eho cae dy an
cdng cdng hay de cung cap cac dieh vu
cdng thiet yeu d dja phuang) Bd sung cd
ddi ling ddi hdi ngan sach dia phuang ddng
gdp mdt khoan vdn nhat dinh^'
Thdng thudng bd sung ngan sach theo muc dich duge thidt lap theo dy an dau tu trong nude hoac vien trg, vay vdn ciia nude ngoai Qua bd sung ngan sach theo muc dieh, chinh quyen thyc hien viec bd sung lai ehinh cd the cd nhirng anh hudng, tac ddng nhat dinh den khdng gian hanh ddng va th6 hien cua cap chinh quyen nhan bd sung ngan sach Do bd sung ngan sach theo muc dieh duge thuc hien ddi vdi mdt so dia phucmg nhat dinh, nen khae vdi bd sung de can ddi ngan sach, trong bd sung ngan sach theo muc dich cac dia phuang khdng c6 quyen ddi hdi hoac ed quyen ySu cau d6i vdi khoan bd sung gan vdi muc tieu
(Tiep theo trang 7- Gido due phdp luat hay )
due y thiic phap luat" thi sS rat khd
chap nhan, tham chi la vd ly vi khdng the
ndi: dao tao ve y thiic phap luat, bdi
dudng y thiic phap luat, tap huan chuyen
de y thiic phap luat, thi tim hieu y thiic
phap luat
Tom lai, tir sy trinh bay, luan giai ve
muc dich, muc tieu, chii the, ddi tugng,
ndi dung, phuang phap va hinh thiic giao
due phap luat neu tren, chiing ta chi ed the
khang dinh: ehii the gido due phdp luat
hang nhung phuang phdp gido due phdp
luat cu the vd thdng qua nhicng hinh thice
gido due phdp luat nhat dinh de chuyen
tdi nhicng noi dung gido due phdp luat cdn
thiet tai cdc ddi tuang tiep nhan gido due
phdp luat nhdm muc tieu cung cap nhiing
thdng tin, kien thice phdp luat eho ho; qua
dd, huang tai muc dieh cung cd, ndng cao
y thuc phdp luat ciia doi tuang Ndi each
khae, hoat ddng giao due phap luat gdp phan hinh thanh, cimg cd va nang cao y thiic phdp luat cho ddi tugng tiep nhan giao due phap luat; y thiic phap luat la ket qua cua qua trinh giao due phap luat Dieu dd ciing ed nghia, trong khoa hpc phap ly can thdng nhat sir dung khai niem "giao dye phap luat" lam khai niem chuan; het siic han che neu khdng ndi la khdng nen sir dung khai niem "giao due y thiic phap luat" Cdn khi mudn nhan manh y
thiic phap luat thi cd the ndi "gido due phdp
luat nham ndng cao y thice phdp luat" cho mpt
ddi tugng hoac nhdm ddi tugng cu the Neu
nhat thiet phdi sit dung khdi niem "gido ducy thice phdp luat" thi can hieu rdng: "giao due y
thiic phap luat" chi cd the thyc hien sau khi d5 didn ra hoat ddng "giao due phap luat"; "giao due phap luat" diing d vj tri hang diu, la ca sd, ndn tang cua "giao due y thiic phap luat"
" Xem didm 4.2.2 va didm 5 phin II cua Thdng tu sd 59/2003/TT-BTC cua Bp Tai chinh ngay 23/6/2003
" Ngan hang phat tridn chau A, Schiavo - Campo/ P.S.A Sundaram, tai li?u da dan d trdn, bang 8.3, tr 302
Myc tidu ciia cac khoan bd sung tai chinh cd muc dich, xem them a dd, tr 302-303
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