MINISTRY OF EDUCATION AND TRAINING
THUONG MAI UNIVERSITY
HONG HANH, NGO THI
STATE BUDGET MANAGEMENT OF HANOI
DEPARTMENT OF FINANCE
Major: Economic Management
Code: 9.34.04.10
SUMMARY OF ECONOMIC DOCTORAL THESIS
Ha Noi – 2020
THE RESEARCH WORKS ARE COMPLETED AT
THUONG MAI UNIVERSITY
Name of Instructor:
Instructor 1: Associate Professor. PhD. Nhung, Le Thi Kim
Instructor 2: PhD. Binh, Ngo Xuan
Reviewer 1: …………………………
Reviewer 2: …………………………
Reviewer 3: …………………………
The dissertation is defended in front of the Dissertation Examination
Council at Thuong Mai University
At: ………. Date………. Month ……….. Year…………..
The dissertation can be found at::
- National Library
- Thuong Mai University Library
INTRODUCTION
1. Urgency of research topics.
The State budget consists of all revenues and expenditures of the State and has been
approved by the authorized State agency and is implemented within a certain period of time to
ensure the functional performance of the State. The State budget is the main tool to adjust the
macro economy and plays an important role in mobilizing and distributing resources of the
economy to ensure the operations of the State and at the same time contribute to distributing
resources to promote stable and sustainable economic development; addressing social security
issues, implementing justice as well as ensuring the functions of the political system.
In the comprehensive renovation of the Vietnam economy, shifting to a market-based
mechanism, the State budget has become one of the most important macro-regulatory tools;
plays a key role in mobilizing and distributing resources of the economy in order to ensure the
operations of the State, and at the same time contributes to the distribution of resources to
promote stable and sustainable economic development...
Hanoi Department of Finance is a specialized management agency under the People's
Committee of Hanoi City with the function of advising and assisting the City People's
Committee in performing the state management of local finance and budget, organize the
management of local budget cycles in accordance with the law. In the process of public finance
reform in Vietnam, along with the improvement of the legal environment, the specialized
management agencies in general and the Hanoi Department of Finance in particular have made
many improvements in state budget management activities and have yielded encouraging
results. Beside these successes, the State budget management activity of Hanoi Department of
Finance still has many limitations and shortcomings due to various objective and subjective
reasons. This situation requires an objective study to find suitable solutions to improve the state
budget management activities of Hanoi Department of Finance to meet the practical
requirements. For that reason, the author chose the topic "State budget management of Hanoi
Department of Finance" for the PhD thesis.
2. Research objective, tasks and research question
2.1. Research objective
Through the study of theory, current situation and factors affecting the state budget
management of Hanoi Department of Finance, the thesis proposes scientific and practical
solutions to improve State budget management activities of Hanoi Department of Finance.
2.2. Research task
+ Overview of the research situation related to the topic, from which to find the research
gaps.
+ Systematize theoretical and practical basis for state budget management and local state
budget management.
+ Surveying the curent state of State budget management activities of Hanoi Department
of Finance in the period of 2010 - 2017, testing and assessing the influence of objective and
subjective factors on budget management of Hanoi Department of Finance, showing the
achieved results, limitations and their causes.
+ Proposing solutions to perfect the State Budget management activities of Hanoi
Department of Finance until 2025, with a vision to 2030.
2.3. Research question
The aim of the thesis topic is to answer the following research questions:
- State budget management with the approach from a local specialized management
agency - theoretical and practical basis?
- The contents of local budget management, factors affecting state budget management
at local level?
- Experience of budget management in a local region and lessons for Hanoi Department
of Finance in state budget management?
- What is the current state of budget management activities of Hanoi Department of
Finance? Inadequacies and limitations in the State budget management activities of Hanoi
Department of Finance and their causes?
- Objectives and directions for state budget management of Hanoi Finance Department
up to 2025 and the following years?
- For the state budget management of Hanoi Department of Finance to meet the
objectives set in the new context, what solutions are needed?
3. Object and scope of the study
3.1. Research Object
The research object of the thesis is local state budget management activity at the
Department of Finance.
3.2. Research Scope
Research content: The research approach of the thesis is the state budget management
activity of Hanoi Department of Finance - a specialized financial management unit with a
function of budget management over all districts in Hanoi City. The thesis focuses on
researching local budget management activities according to the budget cycle. The thesis does
not research on the management of assets formed from the state budget (public assets).
Research space: The thesis studied the state budget management activities in Hanoi area
tasked to the Hanoi Department of Finance as the specialized financial agency, including
revenue management units, budget expenditure management units under the management of
Hanoi Department of Finance, and local budget beneficiary units in Hanoi City.
The research period: The thesis studies the state budget management activities of Hanoi
Department of Finance in the period of 2010 - 2017, and proposes solutions to improve the state
budget management activities of Hanoi Department of Finance until 2025, vision to 2030.
4. New contributions of the thesis
Academic and theoretical contributions:
- The thesis contributes to systematizing the theoretical basis for state budget
management at the local level.
- The thesis proposes a system of criteria for evaluating local budget management
activities
- The thesis has built an analytical framework about factors affecting local budget
management activities.
Practical contributions:
- The thesis has surveyed and analyzed the practical situation of State budget
management of Hanoi Department of Finance on the following aspects: Advising in local
budget management; Managing budget process according to decentralization (prepare and
allocate state budget estimates; Coordinate management of state budget revenues according to
decentralization; Manage state budget expenditures according to decentralization; Revenues and
expenditures balancing and state budget settlement); Inspection and examination of state budget
compliance; Coordination in state budget management.
- Examining the influence of factors on the state budget management activities of Hanoi
Finance Department.
- Assessing the achieved results and pointing out the limitations and causes of the
limitations in the state budget management of Hanoi Department of Finance.
Contributions on the solution:
- The dissertation proposes solutions to improve the State budget management activities
of Hanoi Department of Finance: (i) Complete the decentralization of State budget
management; (ii) Innovating the process of making and deciding the state budget estimates; (iii)
Strengthen activities in the process of implementing State budget; (iv) Innovation in
implementation of state budget settlement; (v) Effective management and use of state budget
expenditures; (vi) Strengthen inspection, revision and timely handling of violations in state
budget management; (vii) Strengthen facilities and application of advanced technologies in the
management of state budget revenues and expenditures; (viii) Improve the qualifications of
cadres and civil servants to meet the needs of state budget management.
5. The thesis structure
In addition to the Introduction and Conclusion, the thesis is presented in 4 chapters:
Chapter 1: Overview of Research and Methodology.
Chapter 2: Theoretical basis and practical situation of state budget and local state budget
management.
Chapter 3: Current situation of state budget management of Hanoi Department of
Finance.
Chapter 4: Solutions to improve state budget management activities of Hanoi
Department of Finance
CHAPTER 1: OVERVIEW OF RESEARCH AND METHODOLOGY
1.1. Overview of studies related to the thesis topic
1.1.1. The studies on state budget management
(1). Foreign studies
- Richard Lingensjo (2002) studied the topic "Construction budget management",
California Construction Consultan, United States of America - built practical budget
management perspectives based on practical issues and experiences, from which pointed out
solutions to budget management.
- Janet M.Kelly William C.Rivenbark (2011), “Performance budgeting for state and
local government”, M.E. Sharpe, Inc, New York
- F. Stevens Redburn Robert J. Shea and Terry F. Buss (2008) with the research
“Performance management and budgeting: How governments can learn from experience”,
National Academy of public administration, 2008, M.E. Sharpe, Inc, New York.
- Aman Khan W.Bartley Hildreth (2012), with the research “Case studies in Public
Budgeting and Financial Management”
