PHÂN CẤP QUẢN LÝ NGÂN SÁCH NHÀ NƯỚC: THỰC TRẠNG VÀ KHUYẾN NGHỊ

Abstract

Decentralization of the state budget is an important content of the state budget management, decentralization is not only related to the state budget management but also the state organization and other socio-economic issues. This paper evaluates the practical system of state budget and decentralization in state budget management of Vietnam recent years and proposes recommendations to improve it in the manner of sustainability.