Decentraliztion of state budget management in vietnam today

1. To improve the effectiveness and efficiency of state management in general and state budget management in particular, it is needed to strengthen the decentralization of state budget management betweenthe central and local. 2. Based on the theory of state budget management, theory of decentralization of state management and theory of decentralization of state budget management, the Thesis approaches the decentralization of state budget management as an important way to improve the efficiency of state budget management. 3. The author has systematized the theoretical foundation on decentralization of state budget management in Vietnam on the general theory about budget management and decentralization of state management. 4. To enrich the assessment on decentralization of state budget management, the thesis did some researches on decentralization of budget management in a number of countries around the world, from which to draw lessons for the process of state budget management in Vietnam. 5. The thesis focuses on analyzing the real situation of decentralization of state budget management in the phrase from 2002 up to now on the four basic contents: - Decentralization of authority for promulgating laws, policies, standards and norm of state budget - Decentralization of management of revenues, statebudget spending - Decentralization in supervision, inspection, auditing of state budget The author has assessed the real situation of decentralization in both states “standing” and “moving”

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