Local Awareness of the Importance and Responsibility in Local Budget Management

post. Product quality and price are directly affected by natural conditions. Therefore, to limit waste and loss due to objective causes due to natural impacts, it is required that before starting construction, it is necessary to do a good job of investment preparation and project implementation preparation.

Construction products are large-scale and have complex structures. Therefore, investment capital for construction is easily stagnant, causing waste, or if there is a lack of capital, construction work will be interrupted, prolonging construction time. Construction products have a long-term use time, the quality of the product is decisive for the operational efficiency of other industries.

Construction products as completed construction works are fixed assets, so they have a very long usage time and participate in many production and usage cycles but still retain their original physical form until liquidation.

Means of use of the product are related to many industries and local areas such as national highways, provincial roads, railways, waterways, seaports, airports...

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Construction products are a synthesis of technical, economic, social, cultural, artistic and defense aspects.

Construction products are unique and individual. Each product has its own design according to the requirements of the design task. Each project has its own requirements in terms of technology, standards, amenities, aesthetics and safety. Therefore, the volume, quality and construction cost of each project are different, although the form may be similar when built in different locations.

Development investment expenditure from the budget has its own characteristics, always closely linked to the characteristics of basic construction works. These are characteristics that cannot be ignored in the process of research by the State and competent authorities in order to propose solutions and methods of management, control and payment.

appropriate development investment spending, aiming to save and prevent waste in budget spending.

Regular expenditure from the local budget is an expenditure that does not directly create material wealth but occurs regularly to maintain the activities of the local state apparatus, create products of spiritual value, and ensure the maintenance of social activities, security, and national defense in the locality. Although these expenditures do not directly impact economic growth, they indirectly promote economic growth through stimulating demand. The main contents include: state administrative management expenses, health care and education expenses, economic career expenses, cultural and social career expenses, national defense and security expenses... each expenditure item has its own characteristics, specific objects and service objectives, therefore, managers need to pay attention to researching and developing appropriate management processes and methods from developing expenditure norms, to making and allocating expenditure estimates, controlling the budget execution process, budget settlement, the regular budget expenditure management process must be linked with the contents of inspection, supervision and strict handling of violations to maintain the issued discipline, then it is possible to limit the view of the budget as "free" and indiscriminate spending, wasting budget funds.

Experience shows that in order for budget expenditures to meet resource capacity and set goals, expenditure management must ensure the following basic requirements :

Firstly, ensure sufficient financial resources for public agencies to carry out assigned tasks in accordance with the State's policies and regulations. In the context of limited financial resources, it is necessary to arrange and establish a priority order for expenditures.

Second, the management of expenditures must ensure the requirements of savings and efficiency. Savings and efficiency must be considered as basic criteria when establishing management measures. It is necessary to strictly manage from the planning stage, establishing norms, regularly analyzing, evaluating, summarizing and drawing lessons from the implementation of the measures.

State budget expenditure on that basis innovate spending measures, spending structure and focus on efficiency.

Third, link the objectives of managing expenditures with the management of macroeconomic objectives (increasing employment, curbing inflation, stabilizing the balance of payments, stabilizing society, developing the economy, maintaining national security and defense...).

1.3. Factors affecting local budget management

1.3.1. Subjective factors

1.3.1.1. Local awareness of the importance and responsibility in local budget management

To participate in directing, operating and managing the budget, local leaders must master the requirements and principles of state budget management and clearly understand where the local budget is formed from? Why must the local budget be managed fully, comprehensively and completely at all stages of the budget cycle (from Budget preparation - Budget implementation - Budget finalization).

Must grasp the role and characteristics of the state budget and local budgets. Especially the influence of factors such as macro policies on finance and currency; the influence of integration, the influence of the market economy... grasp the factors that affect budget revenue; state budget revenue objects; state requirements on ensuring budget expenditure; objects that benefit from the budget.

Correctly resolving the relationship between developing productive forces and building new production relations, successfully building the material and technical foundations of a locality or country, overcoming the risk of falling further behind economically and forming a characteristic economic structure for the new society.

Have a vision and build appropriate incentive policies for all social resources, with clear goals and directions to stimulate all socio-economic development drivers, stimulate creativity and talent, create strong development of productive forces on the basis of achievements of modern science and technology, exploit all domestic potentials along with using the achievements of

human civilization to serve the goal of successfully building the material and technical facilities of a locality or a country.

Reality shows that the market economic model is always associated with a real economy of each nation in a certain territory; each different country has a different political regime, economic level, social structure, and customs. So even though there is the same market economic model, no market economy is a copy of another market economy... that requires leaders at all levels, including local leaders, to find solutions and appropriate steps, and to use tools and policies in a flexible and sharp way.

1.3.1.2. Organization of local budget management apparatus

To organize budget management, governments at all levels build a structure and organize a staff apparatus to assist them, in accordance with the authority, functions and tasks prescribed by the government. The National Assembly often has its own support agency; the government also has corresponding staff agencies, which can be at the grassroots level. Each agency and unit has its own organizational model and staff to ensure the implementation of its functions and tasks. However, the operational efficiency and staff quality of each agency and unit have a great impact on the quality of management in both the socio-economic and budgetary fields. A streamlined apparatus and high quality human resources are always the goals of the government and all levels of government in every country. A cumbersome apparatus with low quality human resources will lead to stagnation in socio-economic development, wasting time, assets and money of each country.

1.3.1.3. Management staff qualifications

The organization of the state apparatus and the qualifications of the staff are important factors that determine the effectiveness of public service implementation. A cumbersome organization with a team of low-qualified staff is the direct cause of stagnation and backwardness in the organization, management and implementation of functions and tasks, greatly hindering the socio-economic development of a country. Legal policies are all human-made.

Those who directly implement, if the state apparatus is cumbersome, the functions and tasks are overlapping; people, the staff with low capacity and qualifications do not have correct and complete awareness, then their behavior in situations, do not minimize mistakes in the process of performing public duties, which inevitably leads to the state having to accept low management efficiency.

Developed countries are very interested in this extremely important factor and often focus on two parallel tasks: Equipping and training human resources through increased investment in education and training; researching and arranging the organizational apparatus from the central to the grassroots level to ensure streamlining and efficiency.

1.3.1.4. Infrastructure and Information Systems, Management Means

Infrastructure is an important factor that affects the socio-economic development of a country. The system of airports, seaports, energy supply systems, transportation, communication systems, industry, services, etc. is always invested by governments of countries in parallel with economic development strategies. To achieve sustainable economic growth, the Government and local authorities always attach importance to planning and implementing appropriate investment processes.

Experience shows that well-invested infrastructure will create many advantages for regions of developed countries not only in the economic field but also in the social field. In terms of economics alone, good infrastructure will create advantages for investors and businesses to reach new markets, quickly absorb advanced production technologies, save costs, increase production and business efficiency, and create more output for society. In countries where agricultural production is still the mainstay, the Government and local authorities are also very interested in investing in building rural infrastructure, especially electricity systems, roads, irrigation systems for agriculture, schools, clinics, processing facilities, and services besides production. These infrastructures will help rural agriculture.

develop, increase the value of post-harvest products and, together with local businesses, contribute to increasing budget revenue. This practice will help the provinces in the Red River Delta develop specific directions for the future.

To perform the management function according to the assigned tasks, the management agencies from central to local levels in the countries cannot do without the necessary basic information and the integrated connection of information according to management requirements. According to the requirements of integration and development, the manual methods of information collection are no longer suitable in terms of quality and time, and are no longer suitable in terms of accuracy and safety. In the trend of scientific and technological development of the new era, the use of information technology achievements has brought many practical benefits. Therefore, building information technology infrastructure and improving the level of technology application in management is the task of all levels, sectors and localities. Performing this task well will have a great impact and influence on management efficiency.

Accelerating the application of information technology in state budget management. Innovating public finance in parallel with the application of software and advances in information technology in state budget management, coordinating revenue management, implementing expenditure control, managing state budget estimates, implementing electronic payments, wide-area network accounting, using information kiosks and transparency in spending, purchasing, investing, shortening transaction time, reducing negative hassles caused by irresponsible bureaucratic working style, is both the short-term and long-term goal in the management of countries.

1.3.1.5. Control and inspection system

The purpose of conducting inspections, checks and controls is to prevent, detect and handle violations of the law; detect corruption and waste; detect loopholes in the policy and legal management mechanism to recommend remedial measures to competent state agencies; promote positive factors; contribute to improving the effectiveness of activities.

State management; protecting the legitimate interests of the State, the legitimate interests of agencies, units, economic organizations and individuals. This is a factor that has a great impact and influence on the results and effectiveness of management work.

Normally, inspection, examination and control are divided in accordance with administrative hierarchy and professional expertise.

State inspection and examination is the review, assessment and handling by state management agencies of the implementation of policies, laws and tasks of agencies, organizations and individuals under their management according to prescribed authority, order and procedures.

Administrative inspection and examination is an inspection activity of a state management agency at the administrative level regarding the implementation of policies, laws, and tasks of agencies, organizations, and individuals under its direct management.

Specialized inspection and examination is the inspection activity of state management agencies according to sectors and fields towards agencies, organizations and individuals in the implementation of laws, professional and technical regulations, and management rules of sectors and fields under their management authority.

The principle of inspection and examination activities is that they must comply with the law; ensure accuracy, objectivity, honesty, publicity, democracy, and timeliness; and not hinder the normal operations of the agencies, organizations, and individuals that are subject to inspection. Agencies, organizations, and individuals that are subject to inspection are responsible for implementing requests, recommendations, and decisions on inspection, have the right to explain the inspection content, and have other rights and responsibilities as prescribed by law. Agencies, organizations, and individuals that have information and documents related to the inspection content must provide them fully and promptly upon request of the inspection agency and are responsible for the accuracy and honesty of the information and documents provided. Inspection and examination must be carried out according to the principles of planning, scope of inspection and examination, time of inspection and examination, and handling of inspection and examination results.

The content, scope and subjects of inspection and audit of state budget activities are very diverse and rich; Inspection and audit can be conducted at all stages or areas of state budget activities from the stages of budget preparation, implementation and settlement to agencies and units related to the collection or receipt of funds from the state budget; the level of inspection and audit is also diverse, from government inspection and audit to specialized inspection and audit; internal inspection and audit. However, inspection and audit of state budget activities is mostly carried out by inspection and audit agencies of the Finance sector; Tax; State Treasury and Customs sectors.

* Contents of financial inspection and examination activities include.

Inspect and examine organizations and individuals under the management of the Ministry of Finance and the Department of Finance on the implementation of policies, laws and tasks assigned by competent authorities.

Inspect and examine the implementation of policies and laws on the financial sector of Vietnamese organizations and individuals and foreign organizations and individuals in Vietnam who are obliged to comply with legal provisions on fields under the state management of the Ministry of Finance and the Department of Finance.

Monitor, urge and inspect agencies, organizations and individuals to implement inspection and examination conclusions and recommendations; and post-inspection and examination handling decisions.

Handle according to authority, or recommend competent state agencies to handle violations of law in the financial sector.

Detect, record administrative violations, suspend, decide according to authority or recommend competent authorities to decide on administrative sanctions.

Guide, inspect and urge the development and implementation of inspection and examination programs and plans; compliance with regulations on inspection and examination work of agencies within their management scope.

Resolve complaints and denunciations according to the provisions of law on complaints and denunciations; prevent and combat corruption according to the provisions of law.

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