{"id":25353,"date":"2023-12-07T00:22:15","date_gmt":"2023-12-07T00:22:15","guid":{"rendered":"https:\/\/masterskills.org\/blog\/he-thong-ngan-sach-nha-nuoc-state-budget-system-la-gi.html"},"modified":"2023-12-22T10:26:42","modified_gmt":"2023-12-22T03:26:42","slug":"he-thong-ngan-sach-nha-nuoc-state-budget-system-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/he-thong-ngan-sach-nha-nuoc-state-budget-system-la-gi.html","title":{"rendered":"H\u1ec7 th\u1ed1ng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (State Budget System) l\u00e0 g\u00ec?"},"content":{"rendered":"
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\"H\u1ec7<\/div>\n
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: In-Cyprus.com)<\/p>\n<\/div>\n<\/div>\n

H\u1ec7 th\u1ed1ng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0<\/font><\/h3>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

H\u1ec7 th\u1ed1ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc <\/b>trong ti\u1ebfng Anh l\u00e0 State Budget System<\/b>.<\/p>\n

H\u1ec7 th\u1ed1ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b> l\u00e0 t\u1ed5ng th\u1ec3 c\u00e1c c\u1ea5p ng\u00e2n s\u00e1ch g\u1eafn b\u00f3 h\u1eefu c\u01a1 v\u1edbi nhau trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu chi nh\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00ed c\u1ee7a h\u1ec7 th\u1ed1ng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nguy\u00ean t\u1eafc t\u1ed5 ch\u1ee9c H\u1ec7 th\u1ed1ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

Khi t\u1ed5 ch\u1ee9c H\u1ec7 th\u1ed1ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ta ph\u1ea3i d\u1ef1a tr\u00ean 2 nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/p>\n

– Nguy\u00ean t\u1eafc th\u1ed1ng nh\u1ea5t v\u00e0 t\u1eadp trung d\u00e2n ch\u1ee7<\/b> (t\u1eadp trung v\u00e0 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00ed ng\u00e2n s\u00e1ch).<\/p>\n

N\u01b0\u1edbc ta l\u00e0 m\u1ed9t qu\u1ed1c gia th\u1ed1ng nh\u1ea5t, ch\u1ec9 c\u00f3 m\u1ed9t Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ed1ng nh\u1ea5t do Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n d\u1ef1 to\u00e1n v\u00e0 quy\u1ebft to\u00e1n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c trao cho quy\u1ec1n th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00ed \u0111i\u1ec1u h\u00e0nh ng\u00e2n s\u00e1ch theo Lu\u1eadt Ng\u00e2n s\u00e1ch.<\/p>\n

– Nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o t\u00ednh ph\u00f9 h\u1ee3p gi\u1eefa c\u1ea5p ng\u00e2n s\u00e1ch v\u1edbi c\u1ea5p ch\u00ednh quy\u1ec1n nh\u00e0 n\u01b0\u1edbc<\/b><\/p>\n

Theo Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee7y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p \u1ee9ng v\u1edbi m\u1ed7i m\u1ed9t c\u1ea5p ch\u00ednh quy\u1ec1n c\u00f3 t\u01b0\u01a1ng \u1ee9ng m\u1ed9t kh\u00e2u t\u00e0i ch\u00ednh ph\u1ee5c v\u1ee5.<\/p>\n

Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a IX k\u00ec h\u1ecdp th\u1ee9 9 th\u00f4ng qua v\u00e0 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u1ee9 X k\u00ec h\u1ecdp th\u1ee9 3 th\u00f4ng qua ng\u00e0y 20\/05\/1998.<\/p>\n

Ph\u00e2n c\u1ea5p h\u1ec7 th\u1ed1ng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

H\u1ec7 th\u1ed1ng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m 4 c\u1ea5p ng\u00e2n s\u00e1ch.\u00a0<\/p>\n

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Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng<\/b> g\u1ed3m c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c c\u01a1 quan trung \u01b0\u01a1ng (B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan tr\u1ef1c thu\u1ed9c Ch\u00ednh ph\u1ee7. T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i thu\u1ed9c trung \u01b0\u01a1ng, t\u1ed5 ch\u1ee9c \u0111o\u00e0n th\u1ec3 trung \u01b0\u01a1ng,\u2026).<\/p>\n

Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng l\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c: kinh t\u1ebf, x\u00e3 h\u1ed9i, ch\u00ednh tr\u1ecb, qu\u1ed1c ph\u00f2ng v\u00e0 an n\u00ecnh, quan h\u1ec7 qu\u1ed1c t\u1ebf. \u0110\u1ed3ng th\u1eddi ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng c\u00f2n l\u00e0 ngu\u1ed3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n

Ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng<\/b> l\u00e0 ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c c\u1ea5p ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. Ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng l\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh quan tr\u1ecdng \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng..<\/p>\n

\u00dd ngh\u0129a ph\u00e2n c\u1ea5p H\u1ec7 th\u1ed1ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

– Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ta l\u00e0 m\u1ed9t th\u1ec3 th\u1ed1ng nh\u1ea5t g\u1ed3m nhi\u1ec1u c\u1ea5p ng\u00e2n s\u00e1ch, khi \u0111\u00e3 h\u00ecnh th\u00e0nh m\u1ed9t h\u1ec7 th\u1ed1ng nhi\u1ec1u c\u1ea5p ng\u00e2n s\u00e1ch th\u00ec vi\u1ec7c ph\u00e2n c\u1ea5p ng\u00e2n s\u00e1ch l\u00e0 m\u1ed9t t\u1ea5t y\u1ebfu kh\u00e1ch quan.<\/p>\n

– Ph\u00e2n c\u1ea5p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c m\u1ed1i quan h\u1ec7 gi\u1eefa ch\u00ednh quy\u1ec1n nh\u00e0 n\u01b0\u1edbc trung \u01b0\u01a1ng v\u00e0 c\u00e1c c\u1ea5p ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c x\u1eed l\u00ed c\u00e1c v\u1ea5n \u0111\u1ec1, nh\u1eefng n\u1ed9i dung c\u1ee7a ho\u1ea1t \u0111\u1ed9ng Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u00e1t sinh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh doanh nghi\u1ec7p, NXB X\u00e2y d\u1ef1ng)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u1ec7 th\u1ed1ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ti\u1ebfng Anh: State Budget System) l\u00e0 t\u1ed5ng th\u1ec3 c\u00e1c c\u1ea5p ng\u00e2n s\u00e1ch g\u1eafn b\u00f3 h\u1eefu c\u01a1 v\u1edbi nhau trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25353"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=25353"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/25353\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=25353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=25353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=25353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}