ĐỔI MỚI PHÂN CẤP QUẢN LÝ NGÂN SÁCH NHÀ NƯỚC TẠI VIỆT NAM: THỰC TRẠNG VÀ KHUYẾN NGHỊ

Abstract

Decentralization of state budget management is an important content of state budget management. The main objective of this process is to ensure that national financial resources are mobilized and distributed in the most effective way, at the same time, ensure the initiative and creativity in the use of state budget capital, the harmonization of power in socio-economic management and budget management at all levels. The article discusses the issue of decentralization of state budget management, the current situation in Vietnam and makes recommendations on reforming the decentralization of state budget management in the coming time.