modernization. Dan Phuong district as a budget level has been and will continue to improve its state budget expenditure management system in all aspects. With the attention and unanimous support of the people, the focused direction of leaders at all levels, and the efforts of departments, branches, units, communes and towns, the state budget expenditure management of Dan Phuong district will certainly be increasingly effective, contributing significantly to the socio-economic development of the district in particular and Hanoi city in general.
Despite efforts, there are inevitable limitations. We respectfully request the teachers in the Advisory Council and colleagues to give comments so that this thesis can be further improved to be more effective and applicable to the management of state budget expenditures at the district level in Dan Phuong district, Hanoi city./.
REFERENCES
1. Ministry of Finance (2016), “Circular 342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance detailing and guiding the implementation of a number of articles of Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing the implementation of a number of articles of the State Budget Law”, Hanoi.
2. Ministry of Finance (2017), “ Circular 137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance regulating the review, appraisal, notification and synthesis of annual financial statements ”, Hanoi.
3. Government (2016), “ Decree 163/2016/ND-CP dated December 21, 2016 of the Government detailing the implementation of a number of articles of the State Budget Law ”, Hanoi.
4. Dang Van Du, Bui Tien Hanh (2010), " State Budget Expenditure Management Textbook", Finance Publishing House, Hanoi.
5. Nguyen Ngoc Ha (2018), " Management of state budget expenditures in Thanh Liem district, Ha Nam province", Master's thesis, University of Commerce.
6. Do Hong Hanh (2017) , "Management of commune budget expenditures in Quoc Oai district, Hanoi city", Master's thesis, University of Commerce.
7. Pham Ngoc Hai (2017), “Management of state budget expenditure in Ha Dong district, Hanoi city ”, Master's thesis, University of Commerce.
8. To Thien Hien (2019), "Innovation and improvement of efficiency in state budget expenditure management in An Giang province" Finance Magazine, issue 1, December 2019.
9. Le Hoa (2018), “Improving the quality and efficiency of public finance” , State Audit Newspaper No. 34 dated August 237, 2018.
10. Hanoi City People's Council (2016), "Resolution No. 13/2016/NQ-HDND dated December 5, 2016 on decentralization of revenue sources and expenditure tasks among budget levels; percentage of revenue sharing among budget levels and norms for allocating budget expenditures of Hanoi City for the period 2017-2020", Hanoi
11. Hanoi City People's Council (2018), "Resolution No. 02/2018/NQ-HDND dated July 5, 2018 on adjusting and supplementing a number of budget expenditure allocation norms of Hanoi City for the period 2017 - 2020 in Resolution No. 13/2016/NQ-HDND dated December 5, 2016 on decentralization of revenue sources and expenditure tasks among budget levels; percentage of revenue sharing among budget levels and budget expenditure allocation norms of Hanoi City for the period 2017-2020", Hanoi.
12. Hanoi City People's Council (2017, 2018, 2019), "Resolution approving annual budget estimates for the years 2017 - 2019" , Hanoi
13. Dan Phuong District People's Council (2017 - 2019), "Resolution approving the budget, final accounts, and medium-term public investment plan for the period 2017 - 2019" , Hanoi.
14. Ha Thi Lan (2018), “Management of regular expenditures of the State budget of Cau Giay District, Hanoi City”, Master's thesis, University of Commerce.
Inside.
15. Le Thi Kim Nhung (2015), "Public Finance" , Statistical Publishing House, Hanoi
16. Hoang Thi Thuy Nguyet (2016), “Financial management theory
"public" , Finance Publishing House, Hanoi.
17. Department of Finance and Planning of Dan Phuong district (2017 - 2019), " Periodic reports, ad hoc reports, budget settlement reports, notice of appraisal of budget allocation plans, and settlement appraisal for the years 2017 - 2019" , Hanoi .
18. National Assembly (2014), “Law on Public Investment dated June 18, 2014”, Hanoi
19. National Assembly (2015), “ State Budget Law dated June 25, 2015 ”, Hanoi .
20. Hanoi City People's Committee (2016), " Decision No. 41/2016/QD-UBND dated June 19, 2016 Promulgating the Regulation on decentralization of state management of a number of infrastructure, economic and social fields in Hanoi city", Hanoi
21. Hanoi People's Committee (2017, 2018, 2019), "Report on assessment of the implementation of the previous year's budget revenue and expenditure estimates and the following year's budget estimates for the years 2017 - 2019, Decision on assigning socio-economic plan targets and budget revenue and expenditure estimates for the years 2017 - 2019", Hanoi
22. Dan Phuong District People's Committee (2017 - 2019), "Budget reports submitted to People's Council meetings during 2017 - 2019, Decision on assigning socio-economic plan targets and annual budget revenue and expenditure estimates for Dan Phuong district, Decision on assigning staffing targets during 2017 - 2019" , Hanoi
APPENDIX
Appendix 1. Estimated construction expenditure for the period 2017 - 2019
Target
2017 (tr.đ) | 2018 (tr.đ) | 2019 (tr.đ) | Growth rate (%) | ||
2018/ 2017 | 2019/2 018 | ||||
Total estimate | 275,850 | 429,850 | 363,350 | 55.8 | -15.5 |
1. Expenditure from centralized construction investment sources according to decentralization | 77,600 | 77,600 | 77,600 | 0.0 | 0.0 |
2. Expenditure from land use fee revenue | 102,000 | 288,000 | 199,800 | 182.4 | -30.6 |
3. Expenditure from targeted additional sources | 96,250 | 64,250 | 85,950 | -33.2 | 33.8 |
II. Divide by fields | 275,850 | 429,850 | 363,350 | 55.8 | -15.5 |
1. Education and training sector | 101,950 | 158,980 | 176,530 | 55.9 | 11.0 |
2. Economic field | 85,700 | 178,300 | 74,810 | 108.1 | -58.0 |
3. Environmental field | 18,200 | 21,070 | 21,010 | 15.8 | -0.3 |
4. Cultural and social fields | 52,200 | 53,400 | 73,370 | 2.3 | 37.4 |
5. Medical field | 4,500 | 4,400 | 11,940 | -2.2 | 171.4 |
6. State management field | 13,300 | 13,700 | 5,690 | 3.0 | -58.5 |
Maybe you are interested!
-
Content and Criteria for Evaluating State Budget Expenditure Management at District Level -
Management of basic construction investment expenditure from state budget at the Ministry of Information and Communications - 10 -
Basic Theory of State Budget Expenditure Management in Basic Construction Investment -
Management of state budget expenditure in basic construction investment in Binh Dinh province - 3 -
On the Scale and Structure of State Budget Expenditure for Career Activities.
Source: Resolution approving the budget expenditure estimate of Dan Phuong District People's Council
Appendix 2: Estimated regular expenditure for the period 2017 - 2019
Target
2017 (tr.đ) | 2018 (tr.đ) | 2019 (tr.đ) | Growth rate (%) | ||
2018/ 2017 | 2019/ 2018 | ||||
Total estimate | 482,281 | 501,280 | 550,367 | 3.9 | 9.8 |
1. Economic career | 36,200 | 45,400 | 41,600 | 25.4 | -8.4 |
2. Education and training career | 286,770 | 291,713 | 314,064 | 1.7 | 7.7 |
3. Environmental career | 21,610 | 21,984 | 29,504 | 1.7 | 34.2 |
4. Medical career | 4,058 | 3,993 | 728 | -1.6 | -81.8 |
5. Cultural career | 2,805 | 1.675 | 1.675 | -40.3 | 0.0 |
6. Radio career | 1,967 | 657 | 657 | -66.6 | 0.0 |
7. Sports career | 1,991 | 874 | 874 | -56.1 | 0.0 |
8. Social security career | 57,270 | 60,986 | 80,788 | 6.5 | 32.5 |
9. State management | 51,669 | 53,599 | 60,446 | 3.7 | 12.8 |
10. Other budget expenditures | 13,279 | 13,957 | 15,013 | 5.1 | 7.6 |
11. Security expenses | 2,137 | 2,137 | 2,137 | 0.0 | 0.0 |
12. Defense work expenses | 2,525 | 4,305 | 2,881 | 70.5 | -33.1 |
Source: Resolution approving the budget expenditure estimate of Dan Phuong District People's Council
Appendix 3: Comparison of adjusted and supplemented construction expenditure estimates and estimates assigned at the beginning of the year for the period 2017 - 2019
Target
2017 | 2018 | 2019 | |||||||
Beginning of the year | After adjustment | growth rate | Beginning of the year | After adjustment | growth rate | Beginning of the year | After adjustment | growth rate | |
Total estimate | 275,850 | 410,098 | 48.7 | 429,850 | 495,005 | 15.2 | 363,350 | 601,200 | 65.5 |
1. Education and training sector | 101,950 | 122,916 | 20.6 | 158,980 | 199,726 | 25.6 | 176,530 | 296,267 | 67.8 |
2. Economic field | 85,700 | 175,778 | 105.1 | 178,300 | 169,818 | -4.8 | 74,810 | 145,194 | 94.1 |
3. Environmental field | 18,200 | 10,092 | -44.5 | 21,070 | 26,035 | 23.6 | 21,010 | 32,598 | 55.2 |
4. Cultural and social fields | 52,200 | 72,136 | 38.2 | 53,400 | 76,556 | 43.4 | 73,370 | 91,520 | 24.7 |
5. Medical field | 4,500 | 6.146 | 36.6 | 4,400 | 5.117 | 16.3 | 11,940 | 16,861 | 41.2 |
6. State management field | 13,300 | 23,030 | 73.2 | 13,700 | 17,753 | 29.6 | 5,690 | 18,760 | 229.7 |
Source: Dan Phuong district budget settlement report
with the budget assigned at the beginning of the year for the period 2017 - 2019
Target
2017 | 2018 | 2019 | |||||||
Beginning of the year | After addition and adjustment | Growth Rate (%) | Beginning of the year | After addition and adjustment | Growth Rate (%) | Beginning of the year | After addition and adjustment | Growth Rate (%) | |
Total estimate | 482,281 | 509,946 | 5.7 | 501,280 | 525,351 | 4.8 | 550,367 | 577,807 | 5.0 |
1. Economic career | 36,200 | 49,347 | 36.3 | 45,400 | 44,643 | -1.7 | 41,600 | 45,253 | 8.8 |
2. Education and training career | 286,770 | 289,877 | 1.1 | 291,713 | 309,233 | 6.0 | 314,064 | 323,025 | 2.9 |
3. Environmental career | 21,610 | 21,677 | 0.3 | 21,984 | 21,984 | 0.0 | 29,504 | 29,504 | 0.0 |
4. Medical career | 4,058 | 4,571 | 12.6 | 3,993 | 200 | -95.0 | 728 | 1,199 | 64.7 |
5. Cultural career | 2,805 | 2,827 | 0.8 | 1.675 | 1,396 | -16.7 | 1.675 | 1,813 | 8.2 |
6. Radio career | 1,967 | 1,880 | -4.4 | 657 | 657 | 0.0 | 657 | 657 | 0.0 |
7. Sports career | 1,991 | 1,785 | -10.3 | 874 | 2,074 | 137.3 | 874 | 3.318 | 279.6 |
8. Social security career | 57,270 | 61,928 | 8.1 | 60,986 | 61,437 | 0.7 | 80,788 | 83,169 | 2.9 |
9. State management | 51,669 | 62,746 | 21.4 | 53,599 | 61,402 | 14.6 | 60,446 | 70,175 | 16.1 |
10. Other budget expenditures | 13,279 | 5,656 | -57.4 | 13,957 | 10,151 | -27.3 | 15,013 | 8,897 | -40.7 |
11. Security expenses | 2,137 | 3,600 | 68.5 | 2,137 | 4,701 | 120.0 | 2,137 | 4,093 | 91.5 |
12. Defense work expenses | 2,525 | 4,052 | 60.5 | 4,305 | 7,473 | 73.6 | 2,881 | 6,704 | 132.7 |
Source: Dan Phuong district budget settlement report