Abstract
Van Ho district was established according to Resolution No. 72/NQ – CP dated June 10, 2013 of the Government which adjusted the administrative boundaries of Moc Chau district and established Van Ho district in Son La province. During the process of gathering primary and secondary data, the authors conducted an analysis of the situation regarding the management of expenditures from the state budget in the Van Ho district of Son La Province by employing statistical, comparative, and synthetic analysis techniques. The findings about expenditures from the state budget in Van Ho district of Son La province over the years from 2019 to 2021 show that the final settlements have all exceeded the estimates. because the reason is an increase in budget revenue should lead to an increase in budget spending. The article identifies a number of issues: The ongoing budget estimation work is not very convincing and does not accurately reflect the local situation; The budget is poorly distributed, and the detailed allocation is insufficient to meet the actual spending requirements; The final settlement reports are not delivered on time; The inspection and examination are inefficient.
Keywords: State budget, Management of State budget expenditure, Budget expenditure in Van Ho district, Son La province
JEL classification: G; G18; G31.
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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