Qu¶n lý
Ng©n s ¸ch nhµ níc
Ng©n s ¸ch nhµ níc lµ g×?
• NSNN lµ toµn bé c¸c kho¶n thu, chi cña
Nhµ níc
•§îc ph¶n ¸nh trong mét ®¹o luËt tµi chÝnh
®Æc biÖt do Quèc héi quyÕt ®Þnh
•§îc thùc hiÖn trong mét niªn kho¸ tµi
chÝnh
•§îc c¸c cÊp chÝnh quyÒn nhµ níc qu¶n
lý vµ tæ chøc thùc thi nh»m thùc hiÖn c¸c
chøc n¨ng, nhiÖm vô cña m×nh.
Bao gåm tÊt
c¶ c¸c kho¶n
thu vµ c¸c
kho¶n chi
cña:
ChÝnh phñ trung ¬ng
. C¸c cÊp chÝnh quyÒn
®Þa ph¬ng
. C¸c c¬ quan HC
. C¸c ®¬n vÞ cung øng
DVC c«ng lËp
Ng©n s¸ch nhµ níc ph¶i lµ
tÊm g¬ng ph¶n ¸nh nh÷ng
lùa chän mang tÝnh x· héi vµ
kinh tÕ cña toµn x· héi
Nguån: Ng©n hµng ph¸t triÓn ch©u ¸: “Phôc vô vµ duy tr×: c¶i
thiÖn hµnh chÝnh c«ng trong mét thÕ giíi c¹nh tranh, NXB ChÝnh
trÞ Quèc gia, Hµ Néi, 2003
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