Tại Việt Nam có hơn 40 quỹ tài chính ngoài Ngân sách Nhà nước (gọi tắt là Quỹ tài chính ngoài Ngân sách - QTCNNS) đang hoạt động. Đây là một định chế tài chính của Nhà nước hoạt động độc lập với Ngân sách Nhà nước (NSNN), do cơ quan Nhà nước có thẩm quyền quyết định thành lập để huy động thêm nguồn lực từ xã hội thực hiện các nhiệm vụ được xác định. | Một số vấn đề về chính sách quản lý quỹ tài chính nhà nước ngoài ngân sách nhà nước ở Việt Nam VNU Journal of Science Economics and Business Vol. 36 No. 1 2020 11-20 Original Article Managing the off-budget Funds Issues and Policies in Vietnam Hoang Xuan Hoa1 Trinh Mai Van2 1 Hanoi Party Commitee No. 9 Ngo Quyen Hoan Kiem Hanoi Vietnam 2 National Economics University 207 Giai Phong Hai Ba Trung Hanoi Vietnam Received 24 February 2020 Revised 25 February 2020 Accepted 17 March 2020 Abstract In Vietnam there are currently more than 40 State off-budget funds off-budget funds operating. These are special financial institutions owned by the government that are not part of the State budget and that established by the State to mobilize additional resources from the society to facilitate the determined tasks. In recent years off-budget funds have made important contributions to ensuring social goals attracting investment from domestic and foreign sources and providing additional revenue to the State budget to support economic growth and social development. However according to many assessments the tasks of managing monitoring and evaluating off-budget funds are still inadequate. Moreover because the policy framework for off-budget funds are still imperfect these funds could not meet the expected efficiency level. There are issues relating to the self-controlling spending problems lack of unified framework and mechanisms governing different types of off-budget funds and the unique charter of each fund. These issues have been causing the problems of overlapping objectives tasks revenue and expenditure activities of off-budget funds with the State budget. In some cases off-budget funds are even relying on the annual state budget that fragmenting the State s resources. This paper presents an overview of the current situation and governing policies of the off-budget funds in Vietnam as well as analyzes some limitations and shortcomings of such funds and makes suggestions for
