Tài liệu Quản lý ngân sách nhà nước tại thành phố việt trì, tỉnh phú thọ

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Tӯ khi LuұW1JkQViFKQKjQѭӟc QăPYjFyKLӋu lӵFWKLKjQKÿѭӧc sӱDÿәi bә VXQJQăPFiFEӝ QJjQK ÿӏDSKѭѫQJÿmFyÿѭӧc nhiӅu thuұn lӧi trong viӋc quҧQOêYjÿLӅu KjQK1611 tiӅm lӵFWjLFKtQKÿҩWQѭӟFÿѭӧFWăQJFѭӡQJFQJYӟi quҧQOêWKӕng nhҩt nӅQWjLFKtQK quӕc gia; JySSKҫQOjPQrQPӝt 1611OjQKPҥnh, vӕQYjWjLVҧQQKjQѭӟFÿѭӧc WK~F ÿҩy ӣ mӭc cao nhҩW JL~S WLӃt kiӋm, hiӋu quҧ ÿӇ TXi WUӍQK F{QJ QJKLӋS KyD hiӋQ 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 2 diӋQWUrQFiFOƭQKYӵc 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 quҧQOêQJkQViFKQKj Qѭӟc, tӯ ÿy ÿѭD UD FiF JLҧL SKiS SK Kӧp, khҧ WKL JyS SKҫQ KRjQ WKLӋQ F{QJ WiF quҧQOê1611WҥLWKjQKSKӕ ViӋW7UuWӍQK3K~7Kӑ. 2.2. Nhiệm vụ nghiên cứu - 1JKLrQFӭXOjPU}FѫVӣ OêOXұQYjWKӵc tiӉn vӅ quҧQOê1611 - 3KkQWtFKÿiQKJLiWKӵc trҥng quҧQOê1611WҥLWKjQKSKӕ ViӋW7UuEDR gӗm hoҥWÿӝng lұp dӵ WRiQQJkQViFKWKXQJkQViFKFKLQJkQViFKTX\ӃWWRiQYj 3 kiӇPWUDJLiPViW1611WURQJWKӡi gian tӯ 2015-2017. - ĈӅ xuҩW ÿѭӧF FiF JLҧL SKiS KӧS Oê Yj NKҧ thi nhҵP KRjQ WKLӋQ F{QJ WiF quҧQOê1611WҥLWKjQKSKӕ 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 1611 WUrQÿӏDEjQWKjQKSKӕ ViӋW7UuJLDLÿRҥn 2015-Yj FiFÿӅ[XҩWJLҧLSKiSÿӃQ QăP - Phҥm vi nӝi dung: HoҥWÿӝng quҧQOê1611EDRJӗm nhiӅu nӝi dung, tuy QKLrQWURQJJLӟi hҥn vӅ thӡi gian, khҧ QăQJWLӃp cұQWK{QJWLQYYWiFJLҧWұSWUXQJ QJKLrQFӭu ba nӝLGXQJFѫEҧn, bao gӗm hoҥWÿӝQJWKXQJkQViFKFKLQJkQViFKYj kiӇPWUDJLiPViWKRҥWÿӝng thu, chi NSNN. 4. 4XDQÿLӇPSKѭѫQJSKiSWLӃSFұQYjSKѭѫQJSKiSQJKLrQFӭX 4.1. Quan điểm nghiên cứu 7URQJTXiWUuQKQJKLrQFӭu luұQYăQWiFJLҧ WXkQWhӫ TXDQÿLӇm duy vұt biӋn chӭQJYjGX\Yұt lӏch sӱ cӫa chӫ QJKm0iF± /rQLQĈӗng thӡi dӵDYjRTXDQÿLӇm, chӫ WUѭѫQJÿѭӡng lӕi quҧQOêÿҩWÿDLFӫDĈҧQJYj1KjQѭӟF7iFJLҧ WKѭӧQJW{QWѭ WѭӣQJSKiWWULӇQYuGkQGRGkQFӫa Hӗ &Kt0LQK1Jѭӡi coi trӑng quҧQOêQJkQViFK QKjQѭӟFOjPӝt trong nhӳng nhiӋm vө quan trӑQJÿѭDÿҩWQѭӟFÿLOrQFRQÿѭӡng XHCN. /mQJ SKt trong viӋF WKX FKL QJkQ ViFK QKj Qѭӟc mӝt viӋF OjP NK{QJ WKӇ chҩSQKkQ&RLWUӑng QLNSNN ÿӇ FKRK{PQD\YjFKRFҧ QJj\PDL&iFQӝi dung cӫDÿӇ WjLÿѭӧc thӵc hiӋQWUrQFѫVӣ tәng hӧSSKkQWtFKÿiQKJLiWӯ FiFWjLOLӋXYj sӕ liӋXÿmWKXWKұSTXDF{QJWiFÿLӅXWUDVDXÿyWLӃQKjQKÿӕLVRiWYӟLFiFTX\ÿӏnh trong hӋ thӕQJFiFYăQEҧQSKiSTX\KLӋQKjQKFӫD1Kj,cӫa tӍQK3K~7Kӑ Yj73 ViӋW7UuFiF4X\ӃWÿӏQKYj7K{QJEiROLrQTXDQÿӃn F{QJWiF4/1611ÿӇ ÿѭDUD FiFNӃt luұn. &ic chӫ WUѭӡQJÿѭӡng lӕLFKtQKViFKFӫDĈҧQJOX{Q OjNLPFKӍ nam cho sӵ SKiWWULӇn cӫDÿҩWQѭӟc tӯ ÿyÿѭDUDFiFSKѭѫQJSKiSѭXQKѭӧFÿLӇPYjFiF biӋQSKiSNKҳc phөc trong QLNSNN tҥi ViӋW7Uu 4 4.2. Phương pháp tiếp cận nghiên cứu Bước 1 Bước 2 1JKLrQFӭXWjLOLӋXWURQJYj QJRjLQѭӟc vӅ QJkQViFKQKj QѭӟFYjKRҥWÿӝng quҧQOê QJkQViFKQKjQѭӟc. ;k\GӵQJFѫVӣ OêOXұn QJKLrQ cӭu hoҥWÿӝng quҧQOê1611 tҥi TP ViӋW7Uu ĈӅ xuҩt nhӳQJÿӏnh Kѭӟng KRjQWKLӋn hoҥWÿӝng quҧQOê NSNN tҥi TP ViӋW7Uu 3KkQWtFKÿiQKJLiWKӵc trҥng quҧQOê1611Wҥi TP ViӋW7Uu Bước 4 Bước 3 6ѫÿӗ&iFEѭӟFWLӃSFұQYҩQÿӅ 1JKLrQFӭXWjLOLӋXWURQJYjQJRjLQѭӟc vӅ QJkQViFKQKjQѭӟFYjKRҥt ÿӝng quҧQOêQJkQViFKQKjQѭӟc. (2 ;k\ GӵQJ Fѫ Vӣ Oê OXұQ QJKLrQ Fӭu hoҥW ÿӝng quҧQ Oê QJkQ ViFK QKj Qѭӟc tҥi TP.ViӋW7Uu (33KkQWtFKÿiQKJLiWKӵc trҥng hoҥt ÿӝng quҧQOêQJkQViFKQKjQѭӟc tҥi TP. ViӋW7Uu (4ĈӅ xuҩt nhӳQJÿӏQKKѭӟQJKRjQWKLӋn hoҥWÿӝng quҧQOêQJkQViFKQKj Qѭӟc tҥi TP.ViӋW7Uu 4.3. Phương pháp nghiên cứu cụ thể 4.33K˱˯QJSKiSWKXWK̵SGͷOL͏X ĈӇ Fyÿѭӧc dӳ liӋu phөc vө QJKLrQFӭu LuұQYăQWiFJLҧ thu thұSFiFF{QJ WUuQK QJKLrQ FӭX WUѭӟF Fy OLrQ TXDQ ÿӃn quҧQ Oê 1611 Yj FKtQK ViFK TXҧQ Oê 1611ÿmÿѭӧFF{QJEӕ QKѭÿӅ WjLQJKLrQFӭXJLiRWUuQKViFKWKDPNKҧRFiFEjL tҥSFKtNKRDKӑFFKX\rQQJjQKFiFEjLYLӃWPDQJWtQKQJKLrQFӭu vjWUDRÿәLWUrQ FiFGLӉQÿjQLQWHUQHWFiFYăQEҧQSKiSOXұt cӫDQKjQѭӟFFNJQJQKѭFӫa TP. ViӋW7Uu FyOLrQTXDQFiFEiRFiRWjLOLӋu cӫa Tәng cөc ThӕQJNr&өc ThӕQJNrWӍQK3K~ Thӑ, Chi cөc ThӕQJNr739LӋW7UuFiFWә chӭFQJKLrQFӭXFiFFѫTXDQFKX\rQ 5 P{Q6ӣ 7jLFKtQK3KzQJ7jLFKtQK.Ӄ hoҥch - 8%1'WKjQKSKӕ ViӋW7UuYjFiF FѫTXDQFyOLrQTXDQNKiF6DXNKLWKXWKұSFiFWjLOLӋXWUrQWiFJLҧ thӵc hiӋn viӋc sҳp xӃSSKkQORҥi theo theo gian, theo tӯng nӝi dung cө thӇ FyOLrQTXDQÿӃQFiF phҫn, mөc trong LuұQYăQÿӇ thuұn tiӋn cho viӋFPmKyDFiFGӳ liӋXQj\ 4.33K˱˯QJSKiSW͝QJKͫSGͷOL͏X &iFGӳOLӋXWKXWKұSÿӅXÿѭӧFNLӇPWUDOҥLYjKLӋXFKӍQKWKHR\rXFҫXĈҫ\ ÿӫFKtQK[iFYjO{JtF 6DXNKLKLӋXFKӍQKFiFGӳOLӋXQj\ÿѭӧFQKұSYjRPi\WtQK YjWәQJKӧSWKHRFiFNKRҧQWKXFKLWKHRFҩSTXҧQOê7:WӍQKWKjQKSKӕYjWKHR QăP TiFJLҧ thӵc hiӋn viӋc sҳp xӃSSKkQORҥi dӳ liӋu thu thұSÿѭӧc theo thӡi gian, theo tӯng nӝi dung cө thӇ FyOLrQTXDQÿӃQFiFSKҫn, mөc phөc vө cho viӋFQJKLrn cӭXÿӅ WjL &{QJFөVӱGөQJFKR[ӱOêYjWәQJKӧSOj0i\WtQKSKҫQPӅPH[FHOtӯ ÿy JL~SFKRWiFJLҧ Fyÿѭӧc nhӳQJWK{QJWLQÿҫ\ÿӫ nhҩt vӅ thӵc trҥng quҧQOê1611 tҥi TP.ViӋW7Uu 4.33K˱˯QJSKiSSKkQWtFKK͏WK͙QJ 3KkQWtFKWK{QJWLQOjJLDLÿRҥn cuӕLFQJFӫDTXiWUuQKQJKLrQFӭu khoa hӑc, FyQKLӋm vө OjPU}FiFÿһFWUѭQJ[XKѭӟQJSKiWWULӇn cӫa hiӋQWѭӧQJYjTXiWUuQK QJKLrQFӭu dӵDWUrQFiFWK{QJWLQWKӕQJNrÿmÿѭӧc thu thұp, xӱ OêYjWәng hӧp nhҵm giҧLÿiSFiFFkXKӓLQJKLrQFӭXÿmÿһt ra. QXiWUuQKSKkQWtFKSKҧL[iFÿӏnh cө thӇ FiFPӭFÿӝ cӫa hiӋQWѭӧQJ[XKѭӟng biӃQÿӝQJFNJQJQKѭWtQKFKҩWYjPӭFÿӝ chһt chӁ cӫDFiFPӕLOLrQKӋ giӳDFiFKLӋQWѭӧQJÿӇ tӯ ÿyU~WUDÿѭӧc nhӳng kӃt luұn khoa hӑc vӅ bҧn chҩWFNJQJQKѭWtQKTX\OXұt cӫa hiӋQWѭӧQJQJKLrQFӭu; dӵ EiRTXiWUuQK tiӃp theo cӫa hiӋQWѭӧng trong thӡi gian ngҳn. ĈyQJJySPӟLFӫDOXұQYăQ 5.1. Về mặt lý luận và học thuật ĈӅ WjLGӵDWUrQFiFFѫVӣ OêOXұn quҧQOê QJkQViFK QKjQѭӟFQKѭVDX &ѫVӣ OêOXұn cӫa quҧQOêQJkQViFKQKjQѭӟc YjNLQKQJKLӋm thӵc tiӉn. Trong ÿyÿӅ WjLGӵDWUrQQKӳng : &ѫVӣ OêOXұn vӅ quҧQOêQJkQViFKQKjQѭӟFYjTXҧQOêQJkQ ViFKQKjQѭӟc cҩp huyӋn bao gӗm tәng quan vӅ QJkQViFKQKjQѭӟFYjQJkQViFKQKj 6 Qѭӟc cҩp huyӋn, quҧQOêQJkQViFKQKjQѭӟc bao gӗm khiLQLӋm, mөFWLrXYjYDLWUz cӫa quҧQOêQJkQViFKQKjQѭӟFQJX\rQWҳFYjSKkQFҩp quҧQOêQJkQViFKQKjQѭӟc FNJQJQKѭQӝLGXQJYjQKkQWӕ ҧQKKѭӣQJÿӃn quҧQOêQJkQViFKQKjQѭӟc. 5.2. 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