{"id":965,"date":"2023-10-06T17:01:28","date_gmt":"2023-10-06T10:01:28","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=965"},"modified":"2023-10-11T08:49:23","modified_gmt":"2023-10-11T01:49:23","slug":"kiem-toan-bao-cao-quyet-toan-du-an-hoan-thanh-kiem-toan-nguon-von-cong-kiem-toan-quyet-toan-von-dau-tu-cho-cac-ban-quan-ly-du-an-co-su-dung-nguon-von-cong-nguon-von-oda-nguon-von-quoc-te-nguon","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/ja\/kiem-toan-bao-cao-quyet-toan-du-an-hoan-thanh-kiem-toan-nguon-von-cong-kiem-toan-quyet-toan-von-dau-tu-cho-cac-ban-quan-ly-du-an-co-su-dung-nguon-von-cong-nguon-von-oda-nguon-von-quoc-te-nguon\/","title":{"rendered":"Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh – Ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n c\u00f4ng. Ki\u1ec3m to\u00e1n Quy\u1ebft to\u00e1n V\u1ed1n \u0111\u1ea7u t\u01b0 cho: c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u00f4ng, Ngu\u1ed3n v\u1ed1n ODA, Ngu\u1ed3n v\u1ed1n Qu\u1ed1c t\u1ebf, Ngu\u1ed3n v\u1ed1n t\u00e0i tr\u1ee3, t\u1eeb thi\u1ec7n, ngu\u1ed3n v\u1ed1n kh\u00e1c"},"content":{"rendered":"
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\"D\u1ecbch
D\u1ecbch v\u1ee5 Ki\u1ec3m to\u00e1n X\u00e2y d\u1ef1ng c\u1ee7a MAN<\/figcaption><\/figure>\n

\u5c0e\u5165<\/strong><\/h2>\n

Gi\u1edbi thi\u1ec7u v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u00f4ng, ngu\u1ed3n v\u1ed1n ODA, ngu\u1ed3n v\u1ed1n Qu\u1ed1c t\u1ebf, ngu\u1ed3n v\u1ed1n t\u00e0i tr\u1ee3, t\u1eeb thi\u1ec7n v\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Trong th\u1ebf gi\u1edbi c\u1ea1nh tranh c\u1ee7a x\u00e2y d\u1ef1ng v\u00e0 \u0111\u1ea7u t\u01b0, nhi\u1ec7m v\u1ee5 quan tr\u1ecdng nh\u1ea5t c\u1ee7a c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n kh\u00f4ng ch\u1ec9 l\u00e0 ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n theo \u0111\u00fang ti\u1ebfn \u0111\u1ed9 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng, m\u00e0 c\u00f2n l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c v\u00e0 c\u00f4ng b\u1eb1ng c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 th\u1ef1c hi\u1ec7n. \u0110\u00f3 l\u00e0 l\u00fd do v\u00ec sao vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh tr\u1edf n\u00ean c\u1ea7n thi\u1ebft.<\/p>\n

Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng, cung c\u1ea5p m\u1ed9t \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 vi\u1ec7c d\u1ef1 \u00e1n c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7u su\u1ea5t hay kh\u00f4ng, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n c\u00f4ng, ngu\u1ed3n v\u1ed1n ODA, ngu\u1ed3n v\u1ed1n Qu\u1ed1c t\u1ebf, ngu\u1ed3n v\u1ed1n t\u00e0i tr\u1ee3, t\u1eeb thi\u1ec7n v\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

C\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n, d\u00f9 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u00f4ng hay ngu\u1ed3n v\u1ed1n kh\u00e1c, \u0111\u1ec1u c\u1ea7n hi\u1ec3u r\u1eb1ng m\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh kh\u00f4ng ch\u1ec9 l\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n, m\u00e0 c\u00f2n l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c tu\u00e2n th\u1ee7. Qua \u0111\u00f3, vi\u1ec7c ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n, \u0111\u1eb7c bi\u1ec7t l\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, gi\u00fap t\u1ea1o ra m\u1ed9t h\u00ecnh \u1ea3nh minh b\u1ea1ch, \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng, c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng kinh nghi\u1ec7m v\u00e0 chuy\u00ean m\u00f4n c\u1ee7a c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a h\u1ecd \u0111\u00e1ng tin c\u1eady, ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/p>\n

Nh\u01b0 v\u1eady, vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t y\u00eau c\u1ea7u ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3, gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n n\u1eafm b\u1eaft r\u00f5 r\u00e0ng v\u1ec1 hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7u su\u1ea5t c\u1ee7a d\u1ef1 \u00e1n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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I. D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h2>\n
1. \u0110\u1ecbnh ngh\u0129a v\u00e0 m\u00f4 t\u1ea3 chi ti\u1ebft v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h5>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t quy tr\u00ecnh \u0111\u1ed9c l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c, nh\u1eb1m \u0111\u00e1nh gi\u00e1, ki\u1ec3m so\u00e1t, v\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c h\u1ea1ng m\u1ee5c, ho\u1ea1t \u0111\u1ed9ng v\u00e0 chi ph\u00ed trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u1ec1u tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p l\u00fd, k\u1ef9 thu\u1eadt v\u00e0 t\u00e0i ch\u00ednh. Kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c d\u1ef1 \u00e1n tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc, ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng.<\/p>\n

D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p, cung c\u1ea5p b\u1edfi c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. D\u1ecbch v\u1ee5 n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, v\u00e0 cung c\u1ea5p t\u01b0 v\u1ea5n cho c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, v\u00e0 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng. M\u1ee5c ti\u00eau c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, minh b\u1ea1ch, v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ed9t ph\u1ea7n c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng, t\u1eadp trung v\u00e0o vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 c\u00e1c kh\u00eda c\u1ea1nh c\u01a1 b\u1ea3n c\u1ee7a d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng, bao g\u1ed3m quy ho\u1ea1ch, thi\u1ebft k\u1ebf, th\u1ef1c hi\u1ec7n, v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n. Ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 d\u1ef1 \u00e1n, gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n c\u1ea3i thi\u1ec7n v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c.<\/p>\n

V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n c\u1ee7a h\u1ecd kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7u su\u1ea5t, \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 c\u00f4ng b\u1eb1ng trong vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u00f4ng, ngu\u1ed3n v\u1ed1n ODA, ngu\u1ed3n v\u1ed1n Qu\u1ed1c t\u1ebf, ngu\u1ed3n v\u1ed1n t\u00e0i tr\u1ee3, t\u1eeb thi\u1ec7n v\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c.<\/p>\n

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2. Gi\u1edbi thi\u1ec7u v\u1ec1 c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h5>\n<\/div>\n
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C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3. H\u1ecd cung c\u1ea5p m\u1ed9t lo\u1ea1t c\u00e1c d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n chuy\u00ean nghi\u1ec7p, bao g\u1ed3m ki\u1ec3m to\u00e1n quy ho\u1ea1ch, thi\u1ebft k\u1ebf, th\u1ef1c hi\u1ec7n v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n, nh\u1eb1m gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng.<\/p>\n

C\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n s\u1edf h\u1eefu \u0111\u1ed9i ng\u0169 chuy\u00ean gia ki\u1ec3m to\u00e1n c\u00f3 chuy\u00ean m\u00f4n cao, kinh nghi\u1ec7m v\u00e0 hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 ng\u00e0nh x\u00e2y d\u1ef1ng, lu\u1eadt ph\u00e1p v\u00e0 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n. H\u1ecd s\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m to\u00e1n ti\u00ean ti\u1ebfn, k\u1ebft h\u1ee3p v\u1edbi kinh nghi\u1ec7m th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

C\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cung c\u1ea5p d\u1ecbch v\u1ee5 cho m\u1ed9t lo\u1ea1t c\u00e1c d\u1ef1 \u00e1n, t\u1eeb nh\u1eefng c\u00f4ng tr\u00ecnh nh\u1ecf l\u1ebb nh\u01b0 nh\u00e0 \u1edf, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ebfn nh\u1eefng d\u1ef1 \u00e1n l\u1edbn nh\u01b0 x\u00e2y d\u1ef1ng c\u1ea7u, \u0111\u01b0\u1eddng cao t\u1ed1c, nh\u00e0 m\u00e1y v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng kh\u00e1c. D\u00f9 quy m\u00f4 d\u1ef1 \u00e1n nh\u01b0 th\u1ebf n\u00e0o, m\u1ee5c ti\u00eau c\u1ee7a h\u1ecd \u0111\u1ec1u l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

Ngo\u00e0i ra, c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u0169ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n trong vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n. H\u1ecd cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean ph\u00e2n t\u00edch s\u00e2u r\u1ed9ng v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c, gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

V\u00ec v\u1eady, s\u1ef1 h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c c\u00f4ng ty ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3, m\u00e0 c\u00f2n gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a d\u1ef1 \u00e1n, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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3. Nh\u1eefng d\u1ef1 \u00e1n n\u00e0o c\u1ea7n ph\u1ea3i c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/strong><\/h5>\n
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Nh\u1eefng d\u1ef1 \u00e1n c\u1ea7n ph\u1ea3i c\u00f3 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 2 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh sau \u0111\u00e2y:<\/p>\n

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  • Th\u00f4ng t\u01b0 10\/2020\/TT-BTC ng\u00e0y 20\/02\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u1ec1 QUY \u0110\u1ecaNH V\u1ec0 QUY\u1ebeT TO\u00c1N D\u1ef0 \u00c1N HO\u00c0N TH\u00c0NH S\u1eec D\u1ee4NG NGU\u1ed2N V\u1ed0N NH\u00c0 N\u01af\u1edaC<\/li>\n
  • Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP ng\u00e0y 11\/11\/2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, THANH TO\u00c1N, QUY\u1ebeT TO\u00c1N D\u1ef0 \u00c1N S\u1eec D\u1ee4NG V\u1ed0N \u0110\u1ea6U T\u01af C\u00d4NG<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC ng\u00e0y 20\/02\/2020 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc, t\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng d\u00f9ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m, nh\u01b0ng kh\u00f4ng gi\u1edbi h\u1ea1n, c\u00e1c d\u1ef1 \u00e1n v\u1ec1 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, y t\u1ebf, v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng kh\u00e1c.<\/p>\n

    Trong khi \u0111\u00f3, theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP ng\u00e0y 11\/11\/2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, t\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng quan tr\u1ecdng nh\u01b0 \u0111\u01b0\u1eddng cao t\u1ed1c, c\u1ea7u, s\u00e2n bay, v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng l\u1edbn kh\u00e1c.<\/p>\n

    Trong c\u1ea3 hai tr\u01b0\u1eddng h\u1ee3p, m\u1ee5c ti\u00eau c\u1ee7a vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp l\u00e0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, hi\u1ec7u qu\u1ea3, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 h\u1ee3p l\u00fd, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 th\u1ea5t tho\u00e1t v\u00e0 l\u1ea1m d\u1ee5ng.<\/p>\n

    C\u00e1c d\u1ef1 \u00e1n c\u1ea7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf quy m\u00f4 l\u1edbn, m\u00e0 c\u00f2n bao g\u1ed3m c\u1ea3 c\u00e1c d\u1ef1 \u00e1n nh\u1ecf l\u1ebb. M\u1ee5c ti\u00eau chung l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi d\u1ef1 \u00e1n, d\u00f9 l\u1edbn hay nh\u1ecf, \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch, v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    II. Chi ph\u00ed v\u00e0 ph\u00ed ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/strong><\/h2>\n
    1. Th\u00f4ng tin v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m tra c\u00f4ng t\u00e1c nghi\u1ec7m thu.<\/strong><\/h5>\n
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    Chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m tra c\u00f4ng t\u00e1c nghi\u1ec7m thu \u0111\u1ec1u quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng. Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ki\u1ec3m to\u00e1n v\u00e0 d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m tra c\u00f4ng t\u00e1c nghi\u1ec7m thu \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n

    Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC, chi ph\u00ed ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 ch\u00ednh x\u00e1c. Chi ph\u00ed n\u00e0y bao g\u1ed3m ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, chi ph\u00ed duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n chuy\u00ean m\u00f4n, v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n.<\/p>\n

    Trong khi \u0111\u00f3, theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, d\u1ef1 to\u00e1n chi ph\u00ed ki\u1ec3m tra c\u00f4ng t\u00e1c nghi\u1ec7m thu d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. Chi ph\u00ed n\u00e0y bao g\u1ed3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, ki\u1ec3m tra tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, v\u00e0 ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u v\u1ec1 an to\u00e0n v\u00e0 m\u00f4i tr\u01b0\u1eddng.<\/p>\n

    C\u1ea3 hai lo\u1ea1i chi ph\u00ed n\u00e0y \u0111\u1ec1u c\u1ea7n \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd, nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 h\u1ee3p l\u00fd, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 th\u1ea5t tho\u00e1t v\u00e0 l\u1ea1m d\u1ee5ng.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    2. \u0110\u1ec1 c\u1eadp \u0111\u1ebfn ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/strong><\/h5>\n<\/div>\n
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    Ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ed9t y\u1ebfu t\u1ed1 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng. Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, vi\u1ec7c d\u1ef1 to\u00e1n ph\u00ed ki\u1ec3m to\u00e1n n\u00e0y \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o r\u1eb1ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

    Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC, ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. Ph\u00ed n\u00e0y bao g\u1ed3m nh\u01b0ng kh\u00f4ng gi\u1edbi h\u1ea1n \u1edf ph\u00ed d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n, ph\u00ed duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n chuy\u00ean m\u00f4n, c\u0169ng nh\u01b0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n.<\/p>\n

    C\u00f2n theo Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, ki\u1ec3m tra tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, v\u00e0 ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u v\u1ec1 an to\u00e0n v\u00e0 m\u00f4i tr\u01b0\u1eddng.<\/p>\n

    V\u00ec v\u1eady, ph\u00ed ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch, v\u00e0 hi\u1ec7u qu\u1ea3. Vi\u1ec7c n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 h\u1ee3p l\u00fd, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 th\u1ea5t tho\u00e1t v\u00e0 l\u1ea1m d\u1ee5ng.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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    III. Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/strong><\/h2>\n

    Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, bao g\u1ed3m ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u00e0 ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n nh\u01b0 sau:<\/p>\n

    Quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c 1000 v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam c\u00f3 li\u00ean quan, bao g\u1ed3m ba kh\u00eda c\u1ea1nh ch\u00ednh: ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, v\u00e0 ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n. \u0110\u00e2y l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

    Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh theo chu\u1ea9n m\u1ef1c 1000<\/strong>: Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a d\u1ef1 \u00e1n sau khi ho\u00e0n th\u00e0nh. Theo chu\u1ea9n m\u1ef1c 1000, ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd.<\/p>\n

    Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u v\u1ec1 an to\u00e0n v\u00e0 m\u00f4i tr\u01b0\u1eddng. Quy tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan, bao g\u1ed3m h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, h\u1ed3 s\u01a1 gi\u00e1m s\u00e1t x\u00e2y d\u1ef1ng, v\u00e0 h\u1ed3 s\u01a1 nghi\u1ec7m thu c\u00f4ng tr\u00ecnh.<\/p>\n

    Ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n<\/strong>: Qu\u00e1 tr\u00ecnh n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, t\u1eeb giai \u0111o\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ebfn giai \u0111o\u1ea1n ho\u00e0n th\u00e0nh. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 d\u1ef1 \u00e1n, bao g\u1ed3m k\u1ebf ho\u1ea1ch d\u1ef1 \u00e1n, h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9, v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n

    V\u1edbi ki\u1ebfn th\u1ee9c v\u1ec1 “chu\u1ea9n m\u1ef1c 1000”, “chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam”, “ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng”, “ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh”, “ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng”, v\u00e0 “ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n”, b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy tr\u00ecnh ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 v\u1eadn d\u1ee5ng hi\u1ec7u qu\u1ea3 v\u00e0o th\u1ef1c t\u1ebf.<\/p>\n

    IV. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/strong><\/h2>\n

    Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f3 th\u1ec3 hi\u1ec3u nh\u01b0 sau:<\/p>\n<\/div>\n

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    Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0 ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng l\u00e0 hai ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0. C\u1ea3 hai ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111\u1ec1u tu\u00e2n th\u1ee7 theo chu\u1ea9n m\u1ef1c 1000 v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam c\u00f3 li\u00ean quan.<\/p>\n

    Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd, v\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u v\u1ec1 an to\u00e0n v\u00e0 m\u00f4i tr\u01b0\u1eddng. H\u1ecd ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan, bao g\u1ed3m h\u1ed3 s\u01a1 thi\u1ebft k\u1ebf, h\u1ed3 s\u01a1 gi\u00e1m s\u00e1t x\u00e2y d\u1ef1ng, v\u00e0 h\u1ed3 s\u01a1 nghi\u1ec7m thu c\u00f4ng tr\u00ecnh. Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn kh\u00e1ch quan v\u1ec1 hi\u1ec7u su\u1ea5t v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/p>\n

    Ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/strong>: Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3. H\u1ecd ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 d\u1ef1 \u00e1n, bao g\u1ed3m k\u1ebf ho\u1ea1ch d\u1ef1 \u00e1n, h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, b\u00e1o c\u00e1o ti\u1ebfn \u0111\u1ed9, v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n.<\/p>\n

    Vi\u1ec7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp gi\u00fap t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro li\u00ean quan \u0111\u1ebfn th\u1ea5t tho\u00e1t v\u00e0 l\u1ea1m d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0. B\u1eb1ng c\u00e1ch tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c 1000 v\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam, ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch, v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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    V. Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/strong><\/h2>\n

    Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/p>\n

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    Ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t quy tr\u00ecnh quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch. Theo Th\u00f4ng t\u01b0 10\/2020\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, c\u00f3 c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/p>\n

    Th\u00f4ng t\u01b0 10\/2020\/TT-BTC<\/strong>: Theo Th\u00f4ng t\u01b0 n\u00e0y, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n. Qu\u00e1 tr\u00ecnh n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a d\u1ef1 \u00e1n sau khi ho\u00e0n th\u00e0nh. Ki\u1ec3m to\u00e1n vi\u00ean c\u1ea7n ki\u1ec3m tra c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan, bao g\u1ed3m h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng t\u1ea5t c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p l\u00fd.<\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP<\/strong>: Theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u0169ng bao g\u1ed3m vi\u1ec7c ki\u1ec3m to\u00e1n. Vi\u1ec7c ki\u1ec3m to\u00e1n n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, hi\u1ec7u qu\u1ea3, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

    Vi\u1ec7c ki\u1ec3m to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00f2i h\u1ecfi m\u1ed9t hi\u1ec3u bi\u1ebft s\u00e2u s\u1eafc v\u1ec1 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd li\u00ean quan, bao g\u1ed3m Th\u00f4ng t\u01b0 10\/2020\/TT-BTC v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP. Ki\u1ec3m to\u00e1n vi\u00ean ph\u1ea3i c\u00f3 kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh n\u00e0y v\u00e0o th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n

    VI. Th\u00f4ng t\u01b0 10\/2020\/TT-BTC v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng Ngu\u1ed3n v\u1ed1n Nh\u00e0 n\u01b0\u1edbc<\/strong><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
    1. Gi\u1edbi thi\u1ec7u v\u00e0 ph\u00e2n t\u00edch Th\u00f4ng t\u01b0 10\/2020\/TT-BTC<\/strong><\/h5>\n
    \n
    \n
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    \n
    \n
    \n

    Th\u00f4ng t\u01b0 10\/2020\/TT-BTC l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam, quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

    Th\u00f4ng t\u01b0 10\/2020\/TT-BTC \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Theo \u0111\u00f3, c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00e0y khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc. Th\u00f4ng t\u01b0 n\u00e0y nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi chi ti\u00eau \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n

    Ngo\u00e0i ra, Th\u00f4ng t\u01b0 10\/2020\/TT-BTC c\u0169ng \u0111\u01b0a ra c\u00e1c y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. C\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u1edbi d\u1ef1 to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

    Th\u00f4ng t\u01b0 10\/2020\/TT-BTC gi\u00fap t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    2. C\u00e1ch th\u1ee9c Th\u00f4ng t\u01b0 10\/2020\/TT-BTC n\u00e0y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn quy\u1ebft to\u00e1n d\u1ef1 \u00e1n<\/strong><\/h5>\n<\/div>\n
    \n
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    Th\u00f4ng t\u01b0 10\/2020\/TT-BTC l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng c\u00f3 \u1ea3nh h\u01b0\u1edfng m\u1ea1nh m\u1ebd \u0111\u1ebfn c\u00e1ch th\u1ee9c quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n

    \u0110\u1ea7u ti\u00ean, Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0a ra quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00e0y, \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi chi ti\u00eau \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ch\u00e9p m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n

    Ti\u1ebfp theo, Th\u00f4ng t\u01b0 10\/2020\/TT-BTC y\u00eau c\u1ea7u vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n. C\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ec1u tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n

    Th\u00f4ng qua vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 10\/2020\/TT-BTC, c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n c\u00f3 th\u1ec3 t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch, hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n. Qua \u0111\u00f3, Th\u00f4ng t\u01b0 n\u00e0y g\u00f3p ph\u1ea7n quan tr\u1ecdng v\u00e0o vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 ngu\u1ed3n v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    \n

    VII. Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng<\/strong><\/h2>\n
    1. Gi\u1edbi thi\u1ec7u v\u00e0 ph\u00e2n t\u00edch Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP<\/strong><\/h5>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng m\u00e0 Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ban h\u00e0nh, h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, thanh to\u00e1n, quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh quan tr\u1ecdng nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. Theo \u0111\u00f3, c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00e0y khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u1ea5n m\u1ea1nh t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed d\u1ef1 \u00e1n, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi chi ti\u00eau \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n

    Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP c\u0169ng \u0111\u01b0a ra c\u00e1c y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh. C\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang v\u1edbi d\u1ef1 to\u00e1n v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd.<\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP gi\u00fap t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n v\u00e0o vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro t\u00e0i ch\u00ednh.<\/p>\n

    2. C\u00e1ch th\u1ee9c Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 thanh to\u00e1n d\u1ef1 \u00e1n.<\/strong><\/h5>\n<\/div>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP l\u00e0 m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng, \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u00e0 quy\u1ebft to\u00e1n d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. \u0110\u00e2y l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong quy tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP t\u00e1c \u0111\u1ed9ng m\u1ea1nh m\u1ebd \u0111\u1ebfn c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd d\u1ef1 \u00e1n. \u0110\u1ea7u ti\u00ean, th\u00f4ng qua vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, n\u1ed9p v\u00e0 ki\u1ec3m duy\u1ec7t b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 ki\u1ec3m so\u00e1t chi ph\u00ed d\u1ef1 \u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o m\u1ecdi chi ti\u00eau \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c.<\/p>\n

    Ti\u1ebfp theo, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch th\u1ee9c thanh to\u00e1n d\u1ef1 \u00e1n. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thanh to\u00e1n ti\u1ebfn \u0111\u1ed9, thanh to\u00e1n cu\u1ed1i c\u00f9ng v\u00e0 thanh to\u00e1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ec1u tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

    Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP c\u0169ng \u0111\u01b0a ra c\u00e1c y\u00eau c\u1ea7u v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n. \u0110i\u1ec1u n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ec1u tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd.<\/p>\n

    T\u00f3m l\u1ea1i, Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd v\u00e0 thanh to\u00e1n d\u1ef1 \u00e1n, gi\u00fap t\u0103ng c\u01b0\u1eddng s\u1ef1 minh b\u1ea1ch, hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n

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    VIII. K\u1ebft lu\u1eadn<\/strong><\/h2>\n
    1. T\u1ed5ng k\u1ebft v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n c\u00f4ng<\/strong><\/h5>\n

    Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n c\u00f4ng l\u00e0 hai kh\u00eda c\u1ea1nh quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ki\u1ec3m to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra trong Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, m\u1ed9t v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam.<\/p>\n

    Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi chi ti\u00eau li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd. Qua qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, c\u00e1c sai s\u00f3t ho\u1eb7c vi ph\u1ea1m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n v\u00e0 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd.<\/p>\n

    Ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n c\u00f4ng, m\u1eb7t kh\u00e1c, gi\u00fap \u0111\u1ea3m b\u1ea3o r\u1eb1ng ngu\u1ed3n v\u1ed1n c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3. Vi\u1ec7c ki\u1ec3m to\u00e1n n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n l\u1edbn s\u1eed d\u1ee5ng l\u01b0\u1ee3ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u00e1ng k\u1ec3.<\/p>\n

    T\u00f3m l\u1ea1i, ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n v\u00e0 ki\u1ec3m to\u00e1n ngu\u1ed3n v\u1ed1n c\u00f4ng l\u00e0 nh\u1eefng c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap t\u0103ng c\u01b0\u1eddng minh b\u1ea1ch, \u0111\u1ea3m b\u1ea3o s\u1ef1 h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n

    2. Khuy\u1ebfn ngh\u1ecb cho c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c t\u1eadn d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng hi\u1ec7u qu\u1ea3<\/strong><\/h5>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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    D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch \u0111\u1ec3 t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed d\u1ef1 \u00e1n. \u0110\u1ed1i v\u1edbi c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n, vi\u1ec7c t\u1eadn d\u1ee5ng d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP, Th\u00f4ng t\u01b0 10\/2020\/TT-BTC, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u00e0 c\u00f2n t\u1ea1o ra m\u1ed9t m\u00f4i tr\u01b0\u1eddng minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n

    D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u00f3 th\u1ec3 gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n ki\u1ec3m tra v\u00e0 \u0111\u00e1nh gi\u00e1 chi ti\u1ebft c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n, t\u1eeb \u0111\u00f3 ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n v\u00e0 gi\u00fap c\u1ea3i thi\u1ec7n quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/p>\n

    Ngo\u00e0i ra, d\u1ecbch v\u1ee5 n\u00e0y c\u0169ng gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi chi ti\u00eau \u0111\u1ec1u tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 c\u00e1c nguy\u00ean t\u1eafc t\u00e0i ch\u00ednh h\u1ee3p l\u00fd. \u0110i\u1ec1u n\u00e0y gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n v\u1ed1n c\u00f4ng.<\/p>\n

    T\u00f3m l\u1ea1i, vi\u1ec7c t\u1eadn d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t khuy\u1ebfn ngh\u1ecb h\u1eefu \u00edch cho c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 v\u00e0 minh b\u1ea1ch trong quy tr\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n<\/div>\n

    Nh\u01b0 v\u1eady c\u00f3 th\u1ec3 th\u1ea5y, D\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu \u00edch, gi\u00fap c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd chi ph\u00ed, t\u1ed1i \u01b0u h\u00f3a ngu\u1ed3n v\u1ed1n c\u00f4ng v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 99\/2021\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 10\/2020\/TT-BTC.<\/p>\n

    C\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n n\u00ean c\u00e2n nh\u1eafc t\u1eadn d\u1ee5ng d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee7a d\u1ef1 \u00e1n. B\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, d\u1ecbch v\u1ee5 n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n c\u00e1c v\u1ea5n \u0111\u1ec1 ti\u1ec1m \u1ea9n, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n quy tr\u00ecnh qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/p>\n

    N\u1ebfu b\u1ea1n l\u00e0 m\u1ed9t Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n \u0111ang t\u00ecm ki\u1ebfm c\u00e1ch \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 t\u00e0i ch\u00ednh, h\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i ngay h\u00f4m nay \u0111\u1ec3 t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n x\u00e2y d\u1ef1ng c\u1ee7a ch\u00fang t\u00f4i. \u0110\u1ea3m b\u1ea3o minh b\u1ea1ch, hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd trong vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng ch\u01b0a bao gi\u1edd d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

    Gi\u1edbi thi\u1ec7u Gi\u1edbi thi\u1ec7u v\u1ec1 ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a n\u00f3 \u0111\u1ed1i v\u1edbi c\u00e1c Ban Qu\u1ea3n l\u00fd D\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u00f4ng, ngu\u1ed3n v\u1ed1n ODA, ngu\u1ed3n v\u1ed1n Qu\u1ed1c t\u1ebf, ngu\u1ed3n v\u1ed1n t\u00e0i tr\u1ee3, t\u1eeb thi\u1ec7n v\u00e0 ngu\u1ed3n v\u1ed1n kh\u00e1c. Trong th\u1ebf gi\u1edbi c\u1ea1nh […]<\/p>","protected":false},"author":2,"featured_media":975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts\/965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/comments?post=965"}],"version-history":[{"count":13,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts\/965\/revisions"}],"predecessor-version":[{"id":980,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/posts\/965\/revisions\/980"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/media\/975"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/media?parent=965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/categories?post=965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ja\/wp-json\/wp\/v2\/tags?post=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}