Abstract
Decentralization of state budget management in general, and decentralization of state budget spending in particular are considered as one of the important contents in the public finance management reform process in Vietnam. In recent years, the decentralization of the state budget spending management in Thai Nguyen has been implemented in specific stages with clear responsibilities for each budget level. This encourages effective usage of state budget and promotes the ability to take advantage of the local revenue. However, the decentralization of state budget spending management in Thai Nguyen still has some shortcomings such as mismatch between spending task and assigned revenue; regional inequality or horizontal budget imbalance; lack of clarity and overlap in spending decentralization, etc. Therefore, the study analyzes the status of decentralization of state budget spending tasks in Thai Nguyen province; thereby, proposes solutions for local authorities to adjust to suit the actual situation of the province.
Key words: Budget spending, decentralization of management, Thai Nguyen.
JEL classification: G; G18; G28
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
