Abstract
Over the past years, regular expenditure control through the State Treasury in SaPa District, Lao Cai province has made positive changes, achieved many good results. However, in the process of regular expenditure control, there are still some limitations and shortcomings that affect the quality of budget use. For example, the process of controlling has too many clues; the qualifications of the officers at the State Treasury of Sapa still have certain limitations; the units using the budget have not fully understood the regulations on cash payment through the State Treasury. The paper uses both secondary and primary data, with comparative and statistical methods to analyze the current status of regular expenditure control through State Treasury in SaPa in recent years. On that basis, the study proposes a number of solutions, contributing to enhancing the effectiveness of budget expenditure control, improving investment efficiency, saving and preventing losses in regular expenditure control through the State Treasury in SaPa District, Lao Cai province.
Keywords: Control, regular expenditure, budget, State Treasury, Sapa
JEL classification: G; G18
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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
