Ph©n cÊp qu¶n lý NSNN
Ph©n cÊp lµ g×?
•Néi dung: qu¸ tr×nh x¸c ®Þnh vµ giao
nhiÖm vô, quyÒn h¹n, tr¸ch nhiÖm vµ
c¸c ph¬ng tiÖn ®Ó thùc hiÖn chóng
•§èi tîng: c¸c c¬ quan cã thø bËc kh¸c
nhau trong mét hÖ thèng
• Môc tiªu: nh»m ph¸t huy tÝnh tù chñ,
n¨ng ®éng cña mçi cÊp ®Ó ®¹t ®îc
hiÖu qu¶ ho¹t ®éng cao nhÊt.
Trao cho §P tr¸ch nhiÖm vµ
quyÒn h¹n nhiÒu h¬n vÒ
ng©n s ¸ch, bao gåm:
•quyÒn qu¶n lý
•quyÒn quyÕt ®Þnh
Nguån: Michel Bouvier- gi¸o s- §¹i häc Paris I Pantheon – S orbonne vÒ tµi chÝnh c«ng
C¸c nguyªn t¾c chung
vÒ ph©n cÊp ng©n s ¸ch
1. Ph©n c«ng tr¸ch nhiÖm râ rµng vÒ
nguån thu vµ nhiÖm vô chi
2. G¾n nguån lùc víi tr¸ch nhiÖm
3. G¾n tr¸ch nhiÖm víi quyÒn h¹n
4. Ph©n cÊp ng©n s ¸ch ph¶i ®i ®«i
víi n©ng cao n¨ng lùc qu¶n lý cña
®Þa ph¬ng
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