COMMITMENT
I hereby declare that the thesis “ Innovation of financial policy for the public service sector in Vietnam” is an independent research work, completed by me. The results presented in the thesis have not been published in any other work. The data, references and quotations used in this thesis are clearly stated in the source, author and listed in the list of references.
I take legal responsibility for the above commitment.
Hanoi, May 10, 2011.
PhD student
Pham Chi Thanh
INDEX | Page | |
INTRODUCTION | 1 | |
Chapter 1 | PUBLIC ENTREPRENEURSHIP AREA AND FINANCIAL POLICIES FOR AREA 15 PUBLIC CAREER AREA | |
1.1. | Public sector in the national economy. | 15 |
1.1.1. | The formation of public sector in the national economy. | 15 |
1.1.1.1. | Concept of public sector. | 15 |
1.1.1.2. | The process of forming public career sector. | 18 |
1.1.1.3. | Classification of public service units. | 19 |
1.1.2. | Characteristics of the public sector in the national economy. | 22 |
1.1.2.1. | On the role and function of the public sector. | 22 |
1.1.2.2. | About the nature of the activity. | 23 |
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Policy on mobilizing financial resources for technological innovation for small and medium enterprises (case study of Hai Duong province) - 11 -
Policy on mobilizing financial resources for technological innovation for small and medium enterprises (case study of Hai Duong province) - 12 -
Policy Implications for Enhancing Competitiveness and Strengthening Financial Stability of Vietnamese Commercial Banks in the Context of CPTPP Integration -
Some Basic Issues on Financial Support Policy to Enhance Export Capacity of Small and Medium Enterprises -
The impact of monetary policy on financial stability of Vietnamese commercial banks through risk tolerance - 22
1.2. Finance of the public sector in a market economy 27
school.
1.2.1. Basic issues of finance, State finance and public finance
public
1.2.2. Concept and content of public sector finance. 33
1.2.3. Subjects and relationships of regional finance 34
industry
1.3. Financial policy for the public service sector in the 38 economy
national economy
1.3.1. Concept of financial policy for the career sector 38
labour.
1.3.2. Contents of financial policy for the public sector 40
labour.
1.3.2.1. State investment policy for the public service sector. 40
1.3.2.2. Policy on management of public capital and assets at public SN units. 42
1.3.2.3. Policy on managing career service prices. 43
1.3.2.4. Tax policy. 44
1.3.2.5. Policy on State credit investment. 45
1.3.3. Factors affecting financial policy for region 47
public career
1.3.3.1. Perception of the subjects participating in financial relations. 47
1.3.3.2. State goals. 48
1.3.3.3. Socio-economic development level and economic-technical characteristics of 49
industry, field of career activity.
1.4. International experience in building and innovating financial policies
main for public sector.
1.4.1. Experience in financial policy innovation for the private sector
Chinese industry
1.4.2. Experiences of countries in innovating state budget expenditure based on performance results
moving
1.4.3. Some issues drawn out can be applied in Vietnam. 61
1.3.3.1. Determine goals, operational tasks and budget estimates. 62
1.3.3.2. Develop a system of criteria for inspection, monitoring and evaluation. 62
1.3.3.3. Organize the monitoring and inspection system. 63
Conclusion Chapter 1. 64
Chapter 2 CURRENT STATUS OF FINANCIAL POLICY FOR THE BUSINESS SECTOR 66
WORK IN VIETNAM
2.1. Overview of financial policy for the public service sector 66
during the transition to a market economy in Vietnam.
2.1.1. First phase (from 1994 - 2001). 66
2.1.2. Second phase (from 2002-2005). 67
2.1.3. Third phase (from 2006-present). 69
2.2. Current status of financial policy for the public service sector. 72
2.2.1. Policy on decentralization of budgetary financial management. 73
2.2.1.1. On budget decentralization. 73
2.2.1.2. On decentralization of budget management 74
2.2.2. Policy on managing state budget expenditures for public service units. 77
2.2.2.1. Regularly allocated funds are implemented autonomously. 78
2.2.2.2. Irregular expenses of public service units. 80
2.2.2.3. Expenditure on national target programs. 81
2.2.3. Capital and asset management policy at public service units. 84
2.2.4. Fee and charge policy. 86
2.2.5. State credit policy. 92
2.2.6. On accounting regime. 93
2.2.7. Tax policy. 94
2.2.7.1. On VAT. 95
2.2.7.2. On Corporate Income Tax. 97
2.2.7.3. On Land Use Tax. 99
2.3. General assessment of financial policy for the public service sector in Vietnam.
100
2.3.1. Results achieved. 100
2.3.1.1. On the scale and structure of state budget expenditures for public service activities.100
2.3.1.2. Financial mechanisms and policies have created additional funding sources to develop the operations of public service units.
104
2.3.1.3. Successfully converted a number of types of career activities to operate under the State enterprise model.
2.3.1.4. Create mechanisms and policies to attract social resources to develop non-public career units.
2.3.2. Issues and problems in financial policies for the public service sector.
106
107
109
2.3.2.1. Not yet fully accounting for costs according to market mechanisms.110
2.3.2.2. Competition mechanism has not been formed.111
2.3.2.3. Still implementing staff management and salary policies like administrative agencies.
2.3.2.4. On the mechanism and method of State regulation of the public service sector.
2.3.2.5. Financial mechanisms and policies do not ensure equal treatment between public service units and non-public units.
112
114
117
Financial mechanisms and policies for public service units have not been | 118 | |
in line with the trend of international and regional economic integration. | ||
2.3.3. | Causes of shortcomings and problems in financial policy | 119 |
main for public service units. | ||
Chapter 2 Conclusion | 122 | |
Chapter 3 | INNOVATIVE SOLUTIONS IN FINANCIAL POLICY FOR THE INDUSTRY SECTOR | 124 |
INDUSTRY IN VIETNAM | ||
3.1. | The basis for proposing financial policy innovation for with the public sector in Vietnam. | 124 |
3.1.1 | The need for financial policy innovation for the private sector | 124 |
industry in Vietnam | ||
3.1.1.1. | The transition to a market economy requires change. | 124 |
new financial policy for the public sector.
3.1.1.2. International economic integration requires innovation in financial policies for the public sector.
3.1.2. Society's demand for public services tends to increase.
125
126
3.1.3. Forecast of development trends of the public service sector in Vietnam. 127
3.2. Perspectives on innovation in financial policies for the public service sector in Vietnam.
130
3.2.1. Continue to increase state budget expenditures for public service activities. 130
3.2.2. Diversify financial resources for investment in developing career activities.
3.2.3. Applying market relations in financial policy innovation for the public service sector.
3.2.4. Innovate financial policies towards increasing autonomy and self-responsibility of public service units.
3.3. Basic solutions to implement financial policy innovation for the public service sector.
3.3.1. Continue to improve financial management decentralization for public service units.
3.3.2. Through financial relations, innovate the mechanism for monitoring, inspecting and evaluating the performance of public service units.
131
132
135
136
136
138
3.3.3. Shifting the policy of fee and charge management to service price management. 140
3.3.4. Convert SN units to full cost accounting. 142
3.3.5. State budget investment policy for public service sector. 143
3.3.6. Labor, wage and income distribution policies in the public sector.
145
Policy on capital and asset management at public service units | 147 | |
3.3.8. | Tax policy for public service units. | 148 |
3.4. | Solutions implemented for specific areas. | 152 |
3.4.1. | In the field of education and training. | 152 |
3.4.2. | In the medical field. | 160 |
3.4.3. | In the field of scientific research. | 167 |
3.4.4. | In the fields of culture, information and sports. | 171 |
3.4.5. | In the field of economic career. | 173 |
Conclusion Chapter 3. | 176 | |
CONCLUDE | 178 | |
LIST OF THE AUTHOR'S PUBLISHED SCIENTIFIC WORKS RELATED TO THE THESIS | 180 | |
Appendix No. 01. | 181 | |
Appendix No. 02. | 182 | |
Appendix No. 03. | 184 | |
LIST OF REFERENCES | 185 |
LIST OF TABLES, FIGURES, MODELS
Table, chart, model name | Page | |
Table 1.1 | Compare and evaluate budget management | 54 |
Table 2.1 | Situation of tuition and fees collection in education and training sector | 87 |
Table 2.2 | Status of hospital fees and charges in the medical field | 88 |
Table 2.3 | Fee and charge collection situation of Ministry of Science and Technology | 89 |
Chart 2.1 | Scale of state budget expenditure for career activities. | 101 |
Chart 2.2 | Proportion of state budget expenditure for career activities. | 102 |
Chart 2.3 | Structure of state budget expenditure for SN activities | 103 |
Chart 2.4 | Trends in changing the structure of state budget expenditure for some SN activities | 103 |
Model 2.1 | BUDGET ALLOCATION OF PUBLIC SERVICE UNITS | 74 |
Model 2.2 | MANAGEMENT DECENTRALIZATION OF CENTRAL PUBLIC SERVICE UNITS | 76 |
Model 2.3 | MANAGEMENT DECENTRALIZATION OF PROVINCIAL PUBLIC SERVICE UNITS | 77 |