Phân cấp quản lý ngân sách Nhà nước tại tỉnh Quảng Ninh

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Kinh tế - Quản lý

DECENTRALIZATION OF STATE BUDGET MANAGEMENT

IN QUANG NINH PROVINCE

Nguyen Thi Trang Dinh, MA *

Abstract: Vietnam’s State Budget Law (2015) stipulates budget decentralization,

responsibilities and obligations of local governments on revenue - expenditure and

local state budget management. By presenting the results of local budget revenue and

expenditure in Quang Ninh province in the ﬁscal year 2018-2019, this article draws

both the positive outcomes and limitations in the state budget management in the area

and recommends some solutions to better manage the state budget.

Keywords:Budget,statebudget,centralbudget,localbudget,budgetmanagement,

state management, revenue and expenditure.

According to Vietnam’s Law on governments at all levels in the process of

State Budget (2005), State budget means creating, distributing and using the local

all the expenditures and revenues that state budget. The decentralization of state

are estimated and realized over a certain budget management is essentially solving

period of time decided by competent the relationship between central and local

authorities in order to perform the governments in three areas:

functions and tasks of the State.

- Determining the authority of

Local state budgets means state governments at all levels to promulgate

budget revenues that a local government revenue and expenditure policies and

may use, additional funding from regimes; State budget expenditure norms.

central government budget to the local In Vietnam, local governments (People’s

government budget, and state budget Councils of provinces and cities) are

expenditures within the liabilities of entitledtodecideonanumberofregimesof

the local government. Decentralization fees collections, charges and contributions

of budget management means the from the people in accordance with the

determination of scope, responsibility, law and are entitled to speciﬁc decisions

and entitlements of various levels of regarding allocation norms and regimes

authorities and budget estimate units to and spending norms applied to localities

state budget management that suit socio- based on the guiding framework.

economic management decentralization.

- Harmoniously maintaining the

Thenatureoflocalgovernmentbudget relationship about the decentralization

is the relationship of economic beneﬁts of revenue sources and spending tasks.

between local governments and central The essence of this content is to divide

governments, between local governments revenues and spending tasks for each

and other entities such as organizations, level of budget, between the central

businesses, households and individuals budget and local state budget, between

inside and outside the country and local levels of local state budget. This is

* Lecturer of the Faculty of Finance,

Hanoi University of Business and Technology

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Kinh tế - Quản lý

the central content of the state budget previous year, meeting the needs of socio-

management decentralization and it is a economicdevelopmentoftheprovince.The

difﬁcult and complicated problem. Two local economy has increasingly integrated

issues arise when designing the revenue into the world economy. The province has

sharing system: the scope of the shared carried out its economic restructuring in a

revenue and the sharing rates. In different positive direction, focusing more on the

countries,therangeandrateofdivisionare development of service industry. Many

also different but they all have one thing social issues have initially been resolved,

in common, that is the decentralization which is reﬂected through the increasing

of revenue sources and spending tasks employment; the decline in unemployment

must ensure that the central budget plays rate in urban areas and the rises in income

a leading role to carry out strategic and per capita. In addition, the poverty rate

important spending tasks of the country. has been continuously decreasing over the

At the same time, local state budget is years. The gap between the rich and the

decentralized revenue to ensure proactive poor in the province has been narrowed

implementation of assigned tasks.

compared to that of other provinces and

- Resolving the relationship of duties cities in the country.

andentitlementsofagenciesandauthorities

Secondly, the issuance of documents

at all levels in the state budget cycle. The on local budget revenues and expenditures

budget cycle, also known as the budget and state management with regard to local

process, refers to the entire operation of a government revenues and expenditures

budget from the beginning of its creation has speciﬁed the central regulations,

until the end of the transition to the new meeting the orientations and plans in local

budget. The budget cycle includes such state budget management. This provides

phases as budget preparation, budgeting, favorable conditions for management

approval, allocation, delivery, compliance, agencies as well as creates the ground for

settlement, inspection, examination and implementing tasks.

budget settlement (collectively referred

Thirdly, the management and

to as budget preparation, approval and administration of local state budget

settlement). The level of involvement revenues and expenditures have basically

and control by the authorities, the State been implemented in accordance with the

administrative agencies, and specialized provisions of the State Budget Law, the

agencies at all levels of budget is the nature Tax Administration Law, the Investment

of decentralization in the whole system.

Law and the guiding documents of the

The review of the state management Central as well as local governments,

decentralization in Quang Ninh shows that exploiting revenue sources, meeting local

the current decentralization mechanism has demands and sate budget spending tasks.

the following achievements and limitations:

Fourthly, the accountability of the

Achievements:

heads of state agencies has been improved,

Firstly, economic activities of Quang which is reﬂected in the dialogues between

Ninh are maintained and developed stably the provincial leaders, the cities, the

with suitable GDP growth. The revenue districts and the provincial governments

of the following year is higher than the with enterprises and the public. The

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dialogues are quite diverse from direct The reality shows that the lower-level

dialogues, online dialogues, to question- budget when making estimates are usually

and-answer programs in which people low-budgeted but high spending estimates

raise their questions and representatives to receive a balanced supplement from the

of departments provide answers to the upper-level budget.

questions.Thisshowsthatdepartmentsand

In contrast, the budget estimates

agenciesoftheprovincehavebeenfocusing allocated by the higher levels are sometimes

on accountability, helping to improve the beyond the capacity of lower level, so

efﬁciency of state management.

Finally, the inspection

maintaining the beneﬁts of various levels of

and budget is a difﬁcult problem. This also stems

examinationofstatebudgetexpenditurein from inadequacies in the provisions on the

Quang Ninh has reported a decline in the integration of the budget system in Vietnam.

problems of budget losses and increased

(ii) Budget planning and estimation

revenue for the budget, improved budget have still omitted many revenues.

allocation, and stricter ﬁscal disciplines.

(iii) Some districts are still in a

Limitations:

situation in which budget allocation is

Firstly, a number of documents delayed compared to the prescribed time,

regulating expenditure norms have not and does not ensure the effectiveness of

been close to reality and are slowly being state management.

revised; the expenses for conferences

(iv) There are still problems of

and work travel allowances are no longer allocatinginvestment capital for worksthat

suitable to reality, making it difﬁcult for is not within the local budget’s spending

implementation.

Secondly,therehavebeenshortcomings

task, beyond the prescribed time.

(v) The veriﬁcation and approval

in the work of making, allocating and of budget estimates and ﬁnal accounts

appraising estimates, ﬁnal settlement of of People’s Councils at all levels in the

local budget revenues and expenditures.

province are generally carried out as one

(i) The work of making revenue of the procedural requirements, especially

estimates is carried out just as a step in at the commune, ward and town levels.

the procedure; the subordinate level is People’s Councils in most communes,

still much dependent on the superiors. wards and towns agree and approve

The practice of making revenue estimates according to the report of the People’s

of commune levels is still dependent on Committee of the same level.

the examination of the district levels; the

(vi) Budget revenues have not been

district level depends on examinations of strictly managed. There are still some

the provincial levels, and the province problems of prolonged tax arrears; the debt

level depends on those of the central. ratio on the budget exceeding the revenue

Revenue estimates for some years are collectiontargetoftheGeneralDepartment

not yet close to the actual business and of Taxation. Revenue losses are still

production situations.

quite common, especially in the areas of

Asaresult,therevenueincreasedmuch land use, resources, tourism, services,

compared to the balance in some years, but transportation, petroleum trading, private

there was a large loss in some other years. sectors and foreign direct investment. The

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administrative procedure from the stage of the current context of global integration,

registration for declaration of tax payment it is necessary to focus on improving the

is still complicated.

direction of expanding local autonomy in

(vii) The budget spending structure is spending decisions. It is advisable to start

unreasonable, which is reﬂected in the low by giving local governments autonomy

investment spending for development, at an appropriate level, to decide on

high recurrent expenditure and scattering spending regimes and norms based on the

investment capital.

principles of overall ﬁscal disciplines. In

(viii) Debts in basic construction are this process, there is a need to increase the

still large and have not been completely transparency and ﬁnancial accountability

handled, which causes debts after of local authorities.

December 31st every year. The province

Secondly, the province should

has not conducted guidelines for dealing completethedecentralizationofinvestment

with debts in basic construction; causes spending for localities. The investment

for such debts in construction projects decentralization should be linked to

have not been determined according to clearly deﬁning the right to manage and

the provisions of Point a, Clause 2 of use assets acquired by investment of all

Directive 27 /CT- TTg dated October levels (associated with accountability)

10th, 2012 of the Government.

in the direction of classifying assets at

(ix) The inspection and supervision national, provincial, district, municipal, and

work has not been conducted regularly, commune levels. It should be noted that the

and the quality of this inspection and reform of the budget decentralization must

supervision is not enhanced, especially ensure that rights must go with obligations,

at district, town and commune, ward beneﬁts and resources, ensuring that the

and township levels. Each year, the tax spending tasks are conducted in accordance

industry just inspects only over 15% of with the responsibility to provide the

the operating businesses.

assigned public services. .

(x) Although the publicity and

Thirdly, the province should promote

transparency in state management of local budget management according to

state budget revenue and expenditure has outputs. Budgeting by performance is an

much improved over the past years, this is important tool for improving spending

still limited. For example, reports on the priorities, efﬁciency and effectiveness

resultsofinspection, auditing, supervision of budget spending. With this method,

and overall investment evaluation have the formulation and allocation of budget

not been fully and widely announced.

estimates must be closely linked between

the level of budget estimates expected to

Recommendations

In order to overcome the above beallocatedandthetargetimplementation,

shortcomings,thedecentralizationofbudget thereby achieving outputs. This type of

management in Quang Ninh province in management also requires changes in the

the coming time should be take following legal and institutional framework, how to

recommendations into consideration:

develop and operate the budget plan and

Firstly, in terms of local state budget management culture in a way that ensures

revenue and expenditure management, in accountability for performance.

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PHÂN CẤP QUẢN LÝ NGÂN SÁCH NHÀ NƯỚC TẠI TỈNH QUẢNG NINH

NCS.ThS. Nguyễn Thị Trang Định *

Phân cấp quản lý ngân sách nhà nước điều kiện phát triển kinh tế - xã hội của

hợp lý và đúng đắn không chỉ đảm bảo địa phương, thu được những kết quả đáng

nguồn lực tài chính cho các cấp chính ghi nhận. Tỉnh đã có những phương án

quyền từ trung ương đến địa phương duy điều hành thu, chi ngân sách quyết liệt, tập

trì và phát triển hoạt động mà còn là động trung phân cấp nguồn thu, tỷ lệ điều tiết

lực khuyến khích mỗi cấp chính quyền các khoản thu giữa ngân sách các cấp chính

địa phương tích cực và chủ động khai quyền địa phương; đặc biệt, tăng cường

thác, phát huy các tiềm năng của mình phân cấp nguồn thu cho các địa phương

để phát triển. Việc phân cấp quản lý, điều để tạo thế chủ động trong công tác quản

hành ngân sách các cấp chính quyền địa lý, điều hành ngân sách, tăng khả năng tự

phương góp phần quan trọng phát triển cân đối, đảm bảo mục tiêu phát triển kinh

kinh tế - xã hội, tăng cường nguồn lực tế - xã hội của các địa phương, phấn đấu

tài chính, đảm bảo tính tập trung thống giảm dần số bổ sung từ ngân sách cấp tỉnh.

nhất của hệ thống NSNN, tính công khai Tuy nhiên đánh giá một cách khách quan,

minh bạch, dân chủ trong quản lý ngân toàn diện thì thực trạng phân cấp quản lý

sách, thực hành tiết kiệm, chống lãng NSNN tại tỉnh Quảng Ninh trong thời gian

phí, chống tham nhũng, phân công, phân vừa qua vẫn còn không ít tồn tại, hạn chế

quyền gắn với trách nhiệm.

cần tìm ra những giải pháp đúng đắn, hiệu

Trong những năm qua, sau khi được quả để hoàn thiện phân cấp quản lý ngân

Trung ương phân cấp và điều tiết, việc sách tỉnh.

phân cấp quản lý Ngân sách địa phương

Từ khóa: Luật Ngân sách nhà nước,

trên địa bàn tỉnh Quảng Ninh đã bám sát ngân sách nhà nước, phân cấp quản lý

Luật Ngân sách nhà nước, đặc điểm và ngân sách nhà nước Quảng Ninh.

Ngày nhận bài: 26/7/2019

* Khoa Tài chính,

Trường ĐH KD&CN Hà Nội

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