Chu trình ngân sách
(Budget Process)
Bài 2
“Budgeting is the process by which limited
Federal resources are allocated among
competing demands.”
Andy Schoenbach,
Office of Management and
Budget (OMB)
Chief, Budget Systems Branch, & LoB Policy Lead
N i dung bàiộ
Ph ng pháp so n l p ngân sáchươ ạ ậ
Ví d v chu trình ngân sách t i EUụ ề ạ
Chu trình ngân sách Vi t Nam:ệ
L p d toán ngân sáchậ ự
Ch p hành ngân sáchấ
Quy t toán ngân sáchế
Ph ng pháp so n l p ngân sáchươ ạ ậ
Ph ng pháp trên xu ng (top-down):ươ ố
Xây d ng ngân sa ch trên c s thoa ma n ca c ư ơ ơ
phâm chât cua Đâ u ra Ngân sa ch nhăm đat →
muc tiêu (ngân sa ch h ng đi ch) ươ
Ph ng pháp d i lên (bottom-up):ươ ướ
Xây d ng ngân sa ch d a va o nh ng con ng i ư ư ư ươ
va công viêc hiên co Ngân sa ch duy tri →
VD: 1. Ngân sa ch cho đt tuyên sinh tai CTơ
2. Ngân sa ch cho l p chât l ng cao ơ ươ
Ví d v chu trụ ề ình ngân sách t i EUạ
-- BASIC
TERMS
Financial perspective – a budgetary framework for a 7-year term
•Expenditure ceiling – maximum expenditure level
•Compulsory expenditure
•Non-compulsory expenditure
•Commitment appropriations
•Payment appropriations
In the budget of the state, are budgetary authorizations represantant the higher
limit of the expenditure being able to be committed with the title of the year.
They are valid only during those Ci (with the differences of the old
authorizations of programs), but their amount not used at the end of the year
can - except as regards personnel expenditure unbounded being deferred over
the year according to. (www.speedylook.com/ )
Ví d v chu trụ ề ình ngân sách t i ạ
EU
The Commission – prepares preliminary
draft budget according to the policy of the
EU
Các bên tham gia (Partakers)
•The Council – decides on compulsory
expenditure
•The Parliament – decides on non-compulsory
expenditure