MINISTRY OF EDUCATION AND TRAINING MINISTRY OF HOME AFFAIRS
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NATIONAL ACADEMY OF ADMINISTRATION LE THI HONG NGOC
STATE BUDGET MANAGEMENT IN EA SUP DISTRICT, DAK LAK PROVINCE
MASTER'S THESIS IN PUBLIC ADMINISTRATION
DAK LAK – 2021
MINISTRY OF EDUCATION AND TRAINING MINISTRY OF HOME AFFAIRS
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NATIONAL ACADEMY OF ADMINISTRATION LE THI HONG NGOC
STATE BUDGET MANAGEMENT IN EA SUP DISTRICT, DAK LAK PROVINCE
MASTER'S THESIS IN PUBLIC ADMINISTRATION
Major: Public Administration Code: 8 34 04 03
SCIENTIFIC INSTRUCTOR: DR. NGUYEN NGOC THAO
DAK LAK – 2021
COMMITMENT
I hereby certify that the topic “State Budget Management in Ea Sup District, Dak Lak Province” is my personal research work, which has not been published in any other work. The topic is carried out on the basis of applying the knowledge learned, studying reference documents, conducting practical surveys with the scientific guidance of Dr. Nguyen Ngoc Thao. The data and research results in the thesis are honest, completely based on the data that has been collected and investigated. The cited information and data used in the thesis are all sourced from many reliable reference documents.
Ea Sup, date month year 2021 Student
Le Thi Hong Ngoc
ACKNOWLEDGEMENTS
First of all, I would like to express my deep gratitude to Dr. Nguyen Ngoc Thao for directly guiding me to complete this thesis. I would like to sincerely thank the scientists, teachers and lecturers of the National Academy of Public Administration for enthusiastically teaching and conveying the topics in the course and wholeheartedly helping me in the process of implementing the topic. I would like to sincerely thank the leaders and civil servants of the People's Committees of communes and towns in Ea Sup district, Dak Lak province, the Department of Finance - Planning of Ea Sup district, and the leaders of the People's Committee of Ea Sup district, who have always encouraged, helped and created all favorable conditions for me to study and complete this course. Although I have tried my best, with limited time and research conditions, the thesis will certainly not avoid shortcomings. I look forward to receiving sincere contributions from scientists, teachers and colleagues. Finally, I would like to thank my family, friends, and colleagues for their encouragement and comments throughout my study and thesis completion.
Author
Le Thi Hong Ngoc
LIST OF ABBREVIATIONS
GDP
Gross Domestic Product (Gross Domestic Product) Product) | |
VAT | Value added |
People's Council | People's Council |
NSDP | Local budget |
State budget | State budget |
NSTW | Central Budget |
QLNN | State Management |
TM-DV | Trade - services |
TNCN | Personal income |
Corporate Income Tax | Business income |
People's Committee | People's Committee |
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INDEX
ACKNOWLEDGEMENTS TABLE OF CONTENTS
LIST OF ABBREVIATIONS LIST OF TABLES
INTRODUCTION 1
1. Reasons for choosing thesis topic: 1
2. Research situation related to thesis topic 2
3. Purpose and tasks of the thesis 5
3.1. Purpose 5
3.2. Task 5
5. Research methods 6
6. Theoretical and practical significance of the thesis 6
7. Structure of the thesis 7
Chapter 1 8
SCIENTIFIC BASIS OF STATE BUDGET 8
AND MANAGEMENT OF DISTRICT-LEVEL STATE BUDGET 8
1.1. Theory of state budget 8
1.1.1 Overview of the state budget 8
1.1.2 State budget system and decentralization of state budget management 12
1.1.3 District State budget in the state budget system ..14
1.2.2. Characteristics of district-level state budget management 18
1.2.3. The role of district-level state budget 21
1.2.4. Basic principles of district-level state budget management 21
1.2.5. Contents of district-level state budget management 23
1.3. Experience and lessons learned on state budget management at district level in Ea Sup district, Dak Lak province 35
1.3.1. Experience in managing state budget at district level in Ea Sup district, Dak Lak province 35
1.3.2. Lessons learned on state budget management at district level in Ea Sup district, Dak Lak province 37
Chapter 2: 39
STATE OF STATE BUDGET MANAGEMENT 39
IN EA SUP DISTRICT, DAK LAK PROVINCE 39
2.1. Natural characteristics and socio-economic situation of Ea Sup district 39
2.1.1. Natural features 39
2.1.2. Overview of the socio-economic situation of Ea Sup district 41
2.2. Current status of budget management in Ea Sup district in the period 2015-2020 46
2.2.1. Current status of state budget planning in Ea Sup district 46
2.2.2. Implementation of district-level state budget 56
2.3. Evaluation of the State budget management work of Ea Sup district 70
2.3.1. Achievements 70
2.3.2. Limitations in district-level budget management 72
2.3.3. Main causes 77
Chapter 3: 81
DIRECTIONS AND SOLUTIONS FOR IMPROVING 81
STATE BUDGET MANAGEMENT IN EA SUP DISTRICT, DAK LAK PROVINCE ...81
3.1. Directions for improving budget management of Ea Sup district 81
3.1.1. Socio-economic development goals of Ea Sup district 81
3.1.2. Solutions to improve State Budget management of Ea Sup district
................................................................ ................................................................ ...................85
3.2. Some recommendations 101
3.2.1. For Central 101
3.2.2. For Dak Lak province 104
INTRODUCTION
1. Reasons for choosing thesis topic:
The national budget is an important part of the national financial system. It plays an important role in all economic, social, national security and defense and foreign affairs activities of the country. The state budget reflects the economic production relationship related to the process of creating, allocating and using collective monetary funds. The central agency of the state performs its functions according to the provisions of law.
Strengthening state budget management and innovating revenue and expenditure management will create conditions for increasing budget revenue and using the budget more economically and effectively; helping us soon achieve the goal of industrialization and modernization of the country, meeting the requirements of socio-economic development and improving people's lives. However, in reality, there are still some factors and prerequisites that are not synchronized, affecting the process of state budget management at localities. Budget management is still confusing, lacking in unity, and failing to meet the requirements prescribed by the State Budget Law.
In fact, in Ea Sup district, Dak Lak province, the management of state budget revenue and expenditure still has many shortcomings, shortcomings and limitations. Budget revenue has not yet covered all revenue sources in the area, there is still a situation of revenue loss, budget revenue is still limited... The efficiency of budget expenditures is still low, regular expenditure still exceeds the estimate. In the current economic situation with many fluctuations, especially the Covid-19 epidemic that broke out at the end of 2019, the global economy has declined. In the face of economic difficulties, focusing on controlling inflation, stabilizing the macro economy, ensuring social security, saving spending, controlling inflation to gradually stabilize and develop our country's economy is an issue of concern.