Evaluation of organizing state budget estimates audit of Vietnam
Le, Thieu Nam (2018)
2018
Hallintotieteiden tutkinto-ohjelma - Degree Programme in Administrative Studies
Johtamiskorkeakoulu - Faculty of Management
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Hyväksymispäivämäärä
2018-06-01
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:uta-201807042256
https://urn.fi/URN:NBN:fi:uta-201807042256
Tiivistelmä
The State Audit of Vietnam (abbreviated as SAV) was established in the country's renewal process and the process of reforming the national administration.
Restrictions on state budget estimates impose a duty on the SAV to participate deeply and broadly in the preparation and appraisal of state budget. As stipulated in Law on State Audit, the SAV has enough legal basis to conduct the audit of state budget estimates. In fact, the SAV has made many contributions to the management and administration of state budget of levels of government. It also helps the budgetary supervision of NA and the People's Councils at all levels, including the provision of information and documents to NA on annual estimates of state budget. However, the quality of auditing was inadequate, not meeting requirements because this is a new task that has not preceded before. The SAV lacked both theory and practical experiences to audit state budget estimates. Therefore, I chose the topic "Evaluation of organizing state budget estimates audit of Vietnam". The objective of this study is to evaluate what is required of the management and operation of the State audit when auditing state budget estimates.
Restrictions on state budget estimates impose a duty on the SAV to participate deeply and broadly in the preparation and appraisal of state budget. As stipulated in Law on State Audit, the SAV has enough legal basis to conduct the audit of state budget estimates. In fact, the SAV has made many contributions to the management and administration of state budget of levels of government. It also helps the budgetary supervision of NA and the People's Councils at all levels, including the provision of information and documents to NA on annual estimates of state budget. However, the quality of auditing was inadequate, not meeting requirements because this is a new task that has not preceded before. The SAV lacked both theory and practical experiences to audit state budget estimates. Therefore, I chose the topic "Evaluation of organizing state budget estimates audit of Vietnam". The objective of this study is to evaluate what is required of the management and operation of the State audit when auditing state budget estimates.