Factors Affecting the Implementation of Autonomy Mechanism at State Enterprises

Solving work, output results and reorganizing the workforce... to improve task performance and save costs to increase income for cadres and civil servants.

Fifth: The inspection of the management and use of the State budget of the units is not really regular, usually periodic inspection after completing a stage of the financial management cycle (incorporated annual settlement inspection, periodic audit). Therefore, the detection of errors and measures to adjust each stage of the financial management cycle (estimate preparation, allocation, assignment of estimates, settlement...) have not been timely to correct the shortcomings in financial management work.

Sixth: in the process of implementing the autonomy mechanism, units and individuals have not paid attention to evaluating, classifying and ranking civil servants to have a form of reward for collectives and individuals with achievements in improving work efficiency at the lowest cost, which somewhat reduces the effectiveness of the autonomy mechanism and has not fully exploited the potential and creativity of civil servants in performing their tasks.

Seventh: Some units have not recruited enough staff while the annual administrative management budget is allocated according to the assigned planned staff, so they have higher additional income than units that have recruited enough staff. Therefore, looking at the level of additional income expenditure does not accurately assess the unit's ability to save costs.

2.3.2.2 Causes of existence and limitations

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Firstly, because the construction of a fixed rate close to reality is a difficult problem, requiring the basis of actual use over many periods, analyzing related factors to build a fixed rate to ensure the most effective, consistent with market prices, consistent with the financial capacity of the agency or unit. However, the ability to monitor and track expenditures as a basis for building fixed rates of the administrative and accounting apparatus is still limited; the budget allocated for autonomous regular expenditures (outside the salary fund) is still low, so it is not encouraged for affiliated units to build fixed rates of expenditure. Due to the difficulty in funding sources for implementing the fixed rate of expenditures, the operating fixed rate has increased. Specifically, in the period of 2017 - 2018, the regular expenditure rate increased, but included expenditures for labor contracts according to Decree No. 68/2000/ND-CP (salaries and other expenses).

regular activities) into the norm, so in reality the regular expenditure norm does not increase while market prices increase, so the State Audit Office has difficulty in funding to implement the contract.

Factors Affecting the Implementation of Autonomy Mechanism at State Enterprises

Second: due to the State's policy mechanism allowing the preparation of budget estimates according to the assigned payroll (including the payroll that has not been fully recruited) based on the State budget allocation norms, there are certain limitations such as: the budget allocation norms are not really linked to the criteria for ensuring the quality of performing professional tasks, the responsibility between the assigned budget and the level of work completion has not been clarified. The budget allocation norms have not been adjusted to suit reality and have not fully calculated factors related to industry characteristics and market fluctuations.

Third: the policy mechanism allows the use of administrative management funds for the staff quota that has not been fully recruited. Therefore, looking at the level of additional income expenditure does not accurately assess the unit's ability to save costs.

Fourth: the settlement work is not yet linked to output results, volume, quality of work and level of completion of assigned tasks because the State does not have a system of indicators and standards to evaluate the performance of units to encourage cadres and civil servants to strive to complete assigned tasks as well as to make efforts in using administrative management costs economically.

Fifth letter: The spending on rewards for collectives and individuals with achievements is still limited because criteria have not been established to evaluate the annual work efficiency of cadres and civil servants. In addition, the awareness of voting for titles and considering the emulation achievements of civil servants is not objective and does not accurately reflect the work results of the elected persons.

Sixth: The inspection of management and use of regular autonomous funds of units is not regular because the work of advising on the development of periodic and unscheduled inspection plans of level I budget units has not been focused on.

2.3.3 Factors affecting the implementation of the autonomy mechanism at the State Audit Office

Firstly: Administrative management costs assigned to the State Audit Office to implement the autonomous regime are allocated according to the State budget allocation norms based on the payroll approved by competent authorities.

approval; meanwhile, the workload of the State Audit Office due to the requirement of increasing tasks according to the 2015 State Budget Law and the 2015 State Audit Law, the State currently does not have a valid basis to regulate the ratio between the volume of professional work and the number of staff, leading to the need for spending money not being completely proportional to the large volume of work assigned. The budget allocation norms have not paid attention to the characteristics of the industry, which often requires traveling to units across the country and over a large area, so the cost of attention and travel allowances is relatively large; besides, the system of offices and equipment invested by the State is modern and needs to ensure sufficient financial resources for operation; meanwhile, the autonomous budget is still limited, the budget allocation norms are low, not meeting actual needs; therefore, saving expenses to increase income for workers and setting up funds is very difficult...

Second: According to the provisions of the mechanism, the administrative management budget assigned to implement the autonomous regime, in addition to serving the regular operating expenses such as: salaries, wages, salary allowances, payment for public services, office supplies, information, propaganda, communication, conferences..., also includes the cost of purchasing assets. However, the mechanism does not clearly stipulate which assets are assigned in the estimate in the autonomous budget; thus, affecting the allocation of funds and determining the savings of the unit.

Third: One of the basic objectives of the autonomy and self-responsibility regime for the use of administrative management funds for state agencies as stipulated in Article 2 of Decree No. 130/2005/ND-CP is to exercise autonomy while simultaneously associating it with the responsibility of the Head of the unit. However, this has not been clearly demonstrated.

Fourth: Regarding the internal spending regulations of the agency, it is still necessary to base on the current spending regimes, standards, and norms issued by the competent state agency; the spending levels, spending regimes, and norms in the internal spending regulations must not exceed the regimes, standards, and norms issued by the competent state agency. In case the internal spending regulations of the agency are established beyond the regimes, standards, and norms issued by the competent agency, the superior management agency or the financial agency is responsible for requesting the agency issuing the internal spending regulations to make appropriate adjustments.

Fifth letter: Expenditures must be made with legal and valid vouchers and invoices according to regulations (except for lump sum payments for business travel expenses, home phone charges and mobile phone charges for qualified officials); thus, affecting the implementation of lump sum payments for other contents;

Sixth: Savings fund to supplement income for cadres and civil servants according to the coefficient of increasing the maximum salary fund not exceeding 1.0 times compared to the salary level of the rank and position prescribed by the State; regular or unexpected rewards for collectives and individuals; expenses for collective welfare activities, hardship allowances, additional expenses for employees implementing staff streamlining; setting up a reserve fund to stabilize income for cadres and civil servants. With the above regulations, although the head of the agency is given autonomy, he cannot approve or decide on the contents and levels of expenditures exceeding current regulations, cannot decide on the contents of regular operating expenditures outside of State regulations, even from the agency's savings fund. This causes passivity in the organization and implementation of professional tasks of the agency.

Seventh: The budget allocated to the autonomous unit includes both autonomous and non-autonomous budgets, which has made the financial management of the units more complicated. The budget allocated to autonomous units must be managed according to the internal spending regulations of the unit and the standards and norms issued by the competent authority, while the non-autonomous budget must be managed according to current regulations of the State, thus affecting the autonomy level of the unit to some extent.

Eighth: The State Audit Office's job position project has not been approved by competent authorities and there are no guidelines for the criteria for evaluating work volume, quality, time to complete work, and level of task completion, thus affecting the staffing and task performance results and awareness of practicing thrift and fighting waste.

Ninth: The awareness of civil servants about the implementation of the autonomy mechanism of some civil servants is not high, they do not see that the implementation of the autonomy mechanism is to create conditions for heads and civil servants in the unit to proactively use the assigned payroll and budget, associated with the quality and efficiency of work.

Thus, through identifying factors affecting financial management under the autonomous and self-responsible mechanism at the State Audit Office, it helps to orient solutions to improve financial management under the autonomous and self-responsible mechanism at the State Audit Office in chapter 3.


Chapter 2 Conclusion


The author has applied the scientific foundations presented in Chapter 1 to serve the research work in Chapter 2 on the current status of financial management under the mechanism of autonomy and self-responsibility at the State Audit Office. From the actual analysis of the settlement report and the situation of using regular funds at the State Audit Office in the period of 2015 - 2017, it can be seen that basically the mechanism of autonomy and self-responsibility for the use of staff and administrative management funds has promoted efficiency and savings in the use of administrative management funds in accordance with the objectives of the mechanism, ensuring the good completion of assigned tasks and increasing income for cadres, civil servants and employees. In addition, there are also some shortcomings and problems from the mechanism's perspective that need to be innovated, adjusted and built by the Government to build a synchronous legal system suitable to current practice. The research in chapter 2 is an important foundation for the author to propose solutions to improve financial management under the mechanism of autonomy and self-responsibility at the State Audit Office and recommend the Government to improve inappropriate contents in chapter 3.

CHAPTER 3 ORIENTATION AND SOLUTIONS TO IMPROVE FINANCIAL MANAGEMENT UNDER THE MECHANISM OF AUTONOMY AND SELF-RESPONSIBILITY AT THE STATE ARCHITECTURE


3.1 Orientation to perfect financial management work according to the mechanism of autonomy and self-responsibility

3.1.1 General orientation of the State

According to Resolution 30c/NQ-CP dated November 8, 2011 on the overall program of state administrative reform for the period 2011-2020, the Government identified the focus of administrative reform in the next 10 years as: Institutional reform; building and improving the quality of cadres, civil servants and public employees, focusing on reforming salary policies to create real motivation for cadres, civil servants and public employees to perform public duties with high quality and efficiency; improving the quality of administrative services and public services.

Thus, it can be seen that the Government is determined as well as the Government's assessment of the role and importance of Administrative Reform. This is a strong guiding viewpoint for all levels, sectors and the entire Administrative Reform system to actively and effectively implement the reform policies and guidelines deployed in the previous stage, and actively implement the reform tasks in the next stage to carry out administrative reform comprehensively.

In Article 26 of the Law on Practicing, Saving and Combating Wastefulness, the 13th National Assembly stated: "Assigning autonomy and self-responsibility for staffing and finance to agencies and organizations operating with state budget funds when meeting the conditions prescribed by law; encouraging agencies and organizations to assign certain funds to direct managers and users."

Pursuant to the Law on Cadres and Civil Servants 2008, Decree No. 21/2010/ND-CP dated March 8, 2010 of the Government on the management of civil servant payrolls and Decrees of the Government guiding the implementation of the Law on Cadres and Civil Servants. Accordingly, the civil servant payroll is determined on the basis of job positions associated with titles, positions, and civil servant structure by rank; each agency needs to clearly define job positions in order to determine the payroll.

civil servants for recruitment. That is the basis and interconnected solution contributing to determining the correct and sufficient staffing to improve the quality of cadres and civil servants.

According to the roadmap of the Project on reforming salary policy, social insurance and preferential allowances for meritorious people in the period of 2012-2020, the viewpoint of the salary reform policy is to consider salary as a direct investment in people, investment in development, salary is the main source of income for officials and civil servants and reaches a fairly average level in the labor market. Therefore, in the transition period, the State is implementing the roadmap for adjusting the minimum wage (2012-2020), it is necessary to continue to allow the implementation of the mechanism of using savings to increase income for officials and civil servants according to their capacity and work efficiency, in order to create motivation to work, promote labor productivity (because while the salary and income level of officials and civil servants is still limited, there are difficulties). After the salary policy reform roadmap has achieved the target of minimum wage, it is not advisable to continue implementing the mechanism of using savings to increase income for officials and civil servants, because in fact, this is also the budget allocated to serve the activities of state management agencies but is used to increase income; accordingly, when the state implements the minimum wage, it will ensure sufficient and appropriate salary relations, and by 2020, it will summarize the mechanism of autonomy and self-responsibility for the use of administrative management funds for state agencies, to propose to the Government a new appropriate financial management mechanism.

The objective of implementing the mechanism of autonomy and self-responsibility for the use of payroll and administrative management budget for State agencies in the period of 2014-2020 is to continue to perfect and implement the mechanism of autonomy and self-responsibility for the use of payroll and finance for State agencies in order to realize the objective of the 2011-2020 Financial Strategy, which is to build a healthy national financial system, ensure financial security, financial and monetary stability, create conditions to promote rapid and sustainable economic growth, effectively resolve social security issues; mobilize, manage, distribute and use financial resources in society effectively and fairly; promote administrative reform; improve the quality of public service activities, efficiency and effectiveness of State management agencies.

3.1.2 Orientation of State Audit

After 17 years of implementing Resolution No. 927/2010/UBTVQH12 dated April 19, 2010 of the National Assembly Standing Committee on promulgating the State Audit Development Strategy to 2020

to improve the operational capacity, legal validity, quality and efficiency of the State Audit as an effective tool of the State in inspecting, supervising the management and use of the State budget, money and assets; to build a State Audit with high professional qualifications, gradually modernizing, becoming a responsible and prestigious public financial inspection agency, meeting the requirements of the cause of industrialization and modernization of the country, in accordance with international practices and standards. Along with that, an important goal set by the National Assembly for the State Audit agency is to be an important and effective tool of the Party and the State in inspecting and controlling the management and use of the State budget, money and assets; to support and effectively serve the activities of the National Assembly and People's Councils at all levels in performing the function of supervising and deciding on important issues of the country and localities.

The goal of the State Audit is to continue to develop and perfect the organizational system of the State Audit according to the current unified centralized management model, including: advisory units under the executive apparatus, specialized State Audits, regional State Audits and public service units.

Strive to have a synchronous organizational system by 2020, with sufficient structure and force to perform tasks in a streamlined and efficient manner. Develop a human resource development project based on ensuring quantity, reasonable structure and high quality. Promote training and fostering to improve professional ethics, professional qualifications and skills to meet development and integration requirements. Promote comprehensive administrative reform, especially reform of administrative procedures in auditing activities. Strengthen the application of information technology in financial management and professional activities. Continue to save 10% of the annual increase in regular expenditure estimates.

3.2 Solutions to improve financial management under the mechanism of autonomy and self-responsibility at the State Audit Office

Faced with the requirements of socio-economic development and the context of increasingly deep international integration, public finance reform is a very heavy task, especially the task of innovating the financial mechanism of administrative agencies to truly increase the autonomy of agencies and units. Therefore, this

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