MINISTRY OF
EDUCATION AND TRAINING
HO CHI MINH NATIONAL ACADEMY
OF POLITIC AND PUBLIC ADMINISTRATION
NATIONAL ACADEMY OF PUBLIC ADMINISTRATION
LE TOAN THANG
DECENTRALIZTION OF STATE BUDGET
MANAGEMENT IN VIETNAM TODAY
Specialism:PUBLIC ADMINISTRATION
Code: 62 34 82 01
SUMMARY OF DOCTORAL THESIS
HANOI -2013
This work has been completed at: National Academy of Public
Administration
Scientific Instructor: Associate Prof.Dr. Do Van Thanh
Dr. Nguyen Phu Thai
Judge 1:
Judge 2:
Judge 3:
The Thesis shall be defended before the National Academic level
Thesis Assessment Council held at: Academy of Public Administration,
No. 77, Nguyen Chi Thanh, Dongda, Hanoi.
at………. hours,
The Thesis can be further referred to at: Academy of Public
Administration
FOREWORD
1. THE NECESSITY OF THE THEME
Management decentralization is one of the basic issues of management. In the
state management activity, together with the social-economic development, with
the intervention requirement of the state into the market economy in order to
assure the targets of efficiency, stability and equality, the decentralization of
state management is the key content to ensure the participation of authority
levels into the execution of functions, duties of the State in the best effective
way.
State Budget is the financial resource of the State. In order to manage the
process of establishment and distribution effectively, the use of state budget is
the important and necessary issue of any nation in the world. State budget
management is a forming part of state management in socio – economic fields
and to be executed by the system of state management agencies from the central
to the local.
Theoretically as well as in the reality, decentralization of state budget
management is recognized as the important method to improve the efficiency of
state budget management.
Decentralization of state budget management resolves the relationship
between central and local in handling issues related to the operation of State
Budget. Decentralization of State Budget Management helps defining the
competence and responsibilities among budget management levels, ensuring the
timely settlement of state management tasks.
There are still gaps in the decentralization of state budget management in
Vietnam. For example, the initiative level of local budget is not high, the process
of state budget approval is quite complicated, takes time, and the state
management effect is not met with the requirement of socio-economic
development of the State. This indicates the need of having an objective and
comprehensive review on the actual situation of decentralization of State budget
management in Vietnam recently, pointing out the shortcomings to get the right
solution to perform decentralization of State budget management as the urgent
need.
For the theoretical and practical requirements of the decentralization of state
budget management in Vietnam, I would like to choose the theme
“Decentralization of state budget management in Vietnam today” for my
PhD thesis of Public Administrative Management, with the desire of giving
some scientific and practical recommendations to contribute to the process of
state budget reform, financial reform and the reform of the state administration
of Vietnam in the integration period.
2. PURPOSE AND TASK OF THE RESEARCH
The thesis is based on hypotheses that current provisions on Decentralization
of State budget management in Vietnam today is not relevant and insufficient,
the effectiveness of State budget management is then not high. Therefore, the
researching purpose and task of the thesis is to gather information, prove and
find solutions for more appropriated decentralization of budget management in
Vietnam, bringing higher effectiveness in the management of State budget.
The thesis is aimed to achieve the practical purposes as follows:
- Systematize the theory on decentralization of state budget management.
- Analyze and evaluate scientifically about the reality of decentralization of
state budget management in Vietnam today. Analysis to clarify the advantages,
weaknesses of this work to address the researching issues in the decentralization
of state budget management
- Propose a number of solutions to strengthen decentralization of the state
budget management in Vietnam in the new period and conditions ensuring the
implementation of such solutions effectively.
Research tasks :
- Research to clarify issues related to the management of State budget, such
as: the concept of state budget, state budget revenues and expenditures,
principles and contents of state budget management.
- Analyze the rationale of decentralization of State budget management, such
as: the concept of decentralization of State budget, purpose, base and principle of
decentralization of State budget management, content of decentralization of state
budget management and influencing factors.
- Analyze and assess the current decentralization of state budget management
in Vietnam, raising assessments on advantages as well as shortcomings in the
decentralization of State budget management in Vietnam today.
- Forecast orientations and recommend some solutions on decentralization of
state budget management in Vietnam.
3. RESEARCHING OBJECT AND SCOPE
Researching object: The thesis focuses on study about the decentralization of
state management in the state budget management activity in Vietnam.
Researching scope: The thesis reviews contents of decentralization of state
budget management in Vietnam between the central budget and local budget.
The thesis focuses on four basic issues in the decentralization of state budget
management between the central budget and local budget. The specific contents
are as follows:
- Decentralization of authority for promulgating laws, policies, standards and
norms of the state budget
- Decentralization of revenue management, task of state budget spending
- Decentralization of management for the implementation of the state budget
cycle.
- Decentralization in supervision, inspection, auditing of State budget.
Researching time: To assess the status of decentralization of state budget
management in Vietnam concentratedly, the thesis deeply analyzed the situation
of decentralization of state budget management in Vietnam in the period since
the Law on State Budget 2002. However, the thesis also referred to a number of
legal documents related to the activities of decentralization of State budget in
Vietnam in the previous stage.
4. RATIONALE AND RESEARCHING METHOD OF THE THESIS
Rationale: The thesis "Decentralization of State budget management in
Vietnam today" was conducted on the basis, the foundation of Marxist – Leninist
Theory about dialectical materialism and historical materialism. The author
interpreted problems of state management and decentralization of state budget
management in the objectively dialectical logic thinking and in connection with
other matters relating to the State budget management activity.
About the researching methods: In the researching process, the author used
the following researching methods:
- Method of analysis, synthesis: the author compiled to get in the review,
conclusion, and recommendation scientifically, consistent with the methodology
and practice of decentralization of state budget management in Vietnam.
- Comparative method: the author used the comparative method to clarify the
similarities and differences of the researching problem through the phases, from
which to have comments, assessments and recommend solutions for
decentralization of State budget management.
- Historical method: The author performed this method by approaching and
developing the issue of decentralization of budget management through different
historical periods.
- Forecasting method: This method was used to analyze and forecast trends
of decentralization activities of state budget management in Vietnam.
- The method of collecting suggestion from experts: It is to collect suggestions
from experts about the contents of the thesis to gather scientific issues for the
thesis.
In addition, the thesis also uses the researched results which were published
within Vietnam and in foreign countries relevant to the topic of the thesis.
5. NEW CONTRIBUTIONS OF THE THESIS
There are some new points that the thesis has reached:
- Based on the theory of public administrative management and state budget
management, the author studied and interpreted the decentralization of state
budget management.
