H thng mc l,c ngn sch Nh nc ng vai tr quan trng trong vic qun l ngn sch Nh nc ca mt quc gia.

H thng mc lc ngn sch Nh nc c bao qut c cc hot ng kinh t v cc giao dch th vic thu thp, phn tch v x l s liu mi y : t cung cp thng tin kp thi cho cng tc lp d ton ngn sch nh nc, iu hnh, qun l, kim sot ngn sch; ng thi cung cp thng tin cn thit phc v vic ra cc quyt nh pht trin kinh t - x hi. V vy, h thng mc lc ngn sch Nh nc ca Vit Nam c ban hnh t nm 2008 c sa i, b sung nhiu ln dn hon thin, p ng yu cu qun l ngn sch Nh nc trong qu trnh i mi. B Ti chnh ban hnh Thng t s 110/2012/TT-BTC ngy 3 thng 7 nm 2012 sa i b sung mt s iu ca Quyt nh s 33/2008/Q-BTC v h thng mc lc ngn sch Nh nc p dng t thng 8 nm 2012. Ngoi ra, Chnh ph v cc B Ngnh cng ban hnh nhiu vn bn php quy v qun l ti chnh, s dng vn, qu, kinh ph ngn sch Nh nc, kim ton ngn sch Nh nc, chng trnh mc tiu quc gia... Nhm kp thi cung cp ti liu cho cc n v s dng ngn sch Nh nc, B Ti chnh phi hp cng Nh xut bn Ti Chnh xut bn cun sch: H thng mc lc ngn sch nh nc ( sa i, b sung p dng t 8/2012) - Qun l ti chnh, s dng cc qu, kinh ph ngn sch nm 2013. Cun sch bao gm nhng ni dung sau: Phn 1: Lut ngn sch v H thng mc lc ngn sch nh nc (p dng t thng 8 nm 2012). Phn 2: Hng dn xy dng d ton ngn sch nh nc 2013 Phn 3: Hng dn qun l ti chnh, qun l v s dng cc qu, kinh ph ngn sch nh nc. Phn 4: Ch cng tc ph, mua sm ti sn nh nc ti c quan n v. Phn 5: Quy trnh kim ton ngn sch nh nc, chng trnh mc tiu quc gia nm 2012 - 2013. Phn 6: Vn bn php lut c lin quan. Trn trng gii thiu!