Abstract
This study aims to provide solutions to overcome the limitations in the public expenditure management in Phu Luong district. The author uses such methods as descriptive statistics, stratified sampling, and comparison to synthesize, analyze and evaluate the current situation and factors affecting the management of government expenditure in the district in the period from 2018 to 2020. The results show that government expenditure management activities in the district have been gradually improved, contributing to economic development and ensuring social security in the area. The inspection and examination showed a number of mistakes in the management of development investment expenditure with the amount of 574.7 million VND; the amount recovered and paid to the State budget was 412.6 million VND, reaching 71.79 % of the total amount of money that must be recovered. Refusal to pay, with hundreds of items each year, reached VND 43,512 million for the whole period. The study also analyzes the factors affecting the management of government expenditure in Phu Luong district, pointing out its advantages, limitations and causes in the management of government expenditure in the district. Thence, the author proposes four groups of solutions to improve the capacity of government expenditure management in Phu Luong district.
Keywords: State budget, government expenditure management, Phu Luong district, Thai Nguyen province
JEL classification:G, G31, G38.
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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
