LOADING

B TI CHNH TRNG I HC TI CHNH MARKETING

THM HT & BIN PHP

NGN SCH NH NC

B P THM HT

NI DUNG CHNH
PHN I / NGN SCH NH NC 1/ Khi Nim 1/ Khi Nim 2/ Nguyn Nhn Dn n Thm Ht 2/ Bn Cht 3/ c im 4/ Vai Tr

PHN II/ THM HT NGN SCH NH NC

3/ nh hng ca Thm Ht i Vi Nn Kinh T

PHN III/ CC BIN PHP KHC PHC THM HT NGN SCH NH NC

1/ Pht hnh tin 2/ Vay trong nc

3/ Vay nc ngoi

4/ Tng thu

5/ Ct gim chi tiu

PHN 1 NGN SCH NH NC

A/ KHI NIM Kinh t hc c in : NSNN l 1 vn ha ti chnh m t cc khon thu chi ca chnh ph c thit lp hng nm. Kinh t Nga : NSNN l bng lit k cc khon thu chi bng tin trong 1 giai on nht nh ca nh nc Kinh t Vit Nam : NSNN l ton b cc khon thu chi ca nh nc trong d ton c c quan nh nc c thm quyn quyt nh v c thc hin trong 1 nm m bo thc hin cc chc nng v nhim v ca nh nc.

PHN 1 NGN SCH NH NC

A/ KHI NIM Hm ngn sch n gin c dng sau:

B = -G + tY
Trong : B l cn cn ngn sch

G l chi tiu ngn sch tY l thu ngn sch

PHN 1 NGN SCH NH NC

B/ BN CHT CA NSNN Xt v phng din php l : NSNN l 1 o lut d tr cc khon thu chi bng tin ca nh nc trong 1 thi gian nht nh thng l mt nm Xt v bn cht kinh t : hot ng NSNN u l hot ng phn phi cc ti nguyn quc gia (phn phi ln u v ti phn phi). l h thng cc quan h kinh t gia 1 bn l nh nc vi 1 bn l cc t chc kinh t , x hi, cc tng lp dn c

PHN 1 NGN SCH NH NC

B/ BN CHT CA NSNN

Xt v tnh cht x hi : NSNN l 1 cng c kinh t ca nh nc nhm phc v cho vic thc hin cc chc nng, nhim v ca nh nc

PHN 1 NGN SCH NH NC

C/ C IM CA NSNN - Gn cht vi s hu nh nc - Gn cht vi quyn lc nh nc - Lun vn ng v li ch chung, li ch ca ton x hi - NSNN c chia thnh nhiu qu nh c mc ch s dng khc nhau, sau mi chi dng theo nhng mc ch nh - Hot ng theo nguyn tc khng hon tr trc tip Li ch quc gia lun c t ln hng u v chi phi cc mt li ch khc trong thu chi NSNN

PHN 1 NGN SCH NH NC

D/ VAI TR CA NSNN

- Kch thch s tng trng kinh t - Gii quyt cc vn x hi - Gp phn n nh th trng gi c, chng lm pht

PHN 2 THM HT NGN SCH NH NC

A/ KHI NIM THM HT NSNN Bi chi NSNN l tnh trng khi tng chi tiu ca NSNN vt qu cc khon tu khng mang tnh hon tr (thu trong cn i ) ca NSNN

B=T-G
B < 0 :Thm ht ngn sch (B l hiu s gia thu v chi)

PHN 2 THM HT NGN SCH NH NC

A/ KHI NIM THM HT NSNN Ngi ta phn bit ba loi thm ht l:

THM HT THC T

THM HT C CU
THM HT CHU K

PHN 2 THM HT NGN SCH NH NC

B/ NGUYN NHN DN N THM HT NSNN

- Do vi phm cc nguyn tc thu v chi ngn sch - Khng hong kinh t - Thu ngn sch tng chm, km n nh. Chi ngn sch lng ph, km hiu qu - Cng tc qun l, iu hnh ngn sch cn hn ch

PHN 2 THM HT NGN SCH NH NC

C/ NH HNG CA THM HT NGN SCH I VI NN KINH T

- Vn thoi lui u t
- Lm pht - Tc ng n cn cn thng mi

PHN 3 CC BIN PHP KHC PHC THM HT NGN SCH NH NC

A/ PHT HNH TIN B P THM HT NGN SCH

- c th

- u im
- Nhc im

PHN 3 CC BIN PHP KHC PHC THM HT NGN SCH NH NC

B/ VAY TRONG NC

- c th - u im - Nhc im

PHN 3 CC BIN PHP KHC PHC THM HT NGN SCH NH NC

C/ VAY NC NGOI

- c th

- u im
- Nhc im

PHN 3 CC BIN PHP KHC PHC THM HT NGN SCH NH NC

D/ TI TR THM HT BNG BIN PHP TNG THU

- c th

- u im
- Nhc im

PHN 3 CC BIN PHP KHC PHC THM HT NGN SCH NH NC

E/ CT GIM CHI TIU NHM GIM THM HT NGN SCH

- c th

- u im
- Nhc im

PHN 4 TNH HNH THC T HIN NAY

Thm ht NSNN ca Vit Nam trong khong thi gian t thng 1 n thng 8 nm 2010 vt mc 2 t dollar Trong khong thi gian ny, tng thu ngn sch nh nc l 315.5 ngn t ng ( 16.09 t dollar ) trong khi tng chi NSNN l 353.4 ngn t ng ( 18.14 t dollar )

PHN 4 TNH HNH THC T HIN NAY

Bo co thng nin Kinh t Vit Nam 2010 c cng b ngy 8/4/2010 do Trung tm Nghin cu Kinh t v Chnh sch ( VEPR ) i hc Kinh t - i hc Quc gia H Ni a ra

. ...

PHN 4 TNH HNH THC T HIN NAY

Nm 2006 2007 Lm pht 7,5% 8,3% GDP 425.372 461.443 Tng trng 8,23% 8,48%

2008
2009 (*) 2010 (1) 2010 (2)

23%
6,9% 8,5% 10,5%

489.833
515.909 548.360 551.321

6,15%
5,32% 6,29% 6,86%

D bo kinh t Vit Nam 2010 ca VEPR

n v tnh GDP: t ng Ngun S liu 2005 2009: ca Tng cc Thng k

BI THUYT TRNH KT THC CM N GING VIN V SINH VIN CH THEO DI

NGUN T LIU THAM KHO

- WIKIPEDIA VIET NAM

- Gio trnh Ti Chnh Tin T (ThS. Trn i Kt, ThS. Phan Tng Lm) Tng cc www.gso.gov.vn ) thng k (

NHM 1
HONG TM THU HU - OAN TRM HOI PHNG BCH CHI TH NGC V TH VN HUYN TRN XUN NH NGC PHNG HNG DUYN KIM PHC