{"id":8713,"date":"2026-09-15T21:12:18","date_gmt":"2026-09-15T14:12:18","guid":{"rendered":"https:\/\/docx247.com\/?post_type=product&#038;p=8713"},"modified":"2026-09-16T11:12:32","modified_gmt":"2026-09-16T04:12:32","slug":"tai-chinh-cong-vnu","status":"publish","type":"product","link":"https:\/\/docx247.com\/en\/tai-lieu\/tai-chinh-cong-vnu\/","title":{"rendered":"T\u00e0i ch\u00ednh c\u00f4ng VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX)"},"content":{"rendered":"<p><strong>\ud83d\udcd8 T\u00c0I CH\u00cdNH C\u00d4NG VNU \u2013 \u0110\u00c1P \u00c1N TR\u1eaeC NGHI\u1ec6M \u0110\u1ea0I H\u1eccC QU\u1ed0C GIA H\u00c0 N\u1ed8I<\/strong><\/p>\n<p><strong>\ud83d\udc41 XEM TR\u01af\u1edaC 20\u201330% N\u1ed8I DUNG<\/strong><\/p>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 123 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p><strong>\ud83d\udce5 NH\u1eacN FILE DOCX \u0110\u1ea6Y \u0110\u1ee6<\/strong><\/p>\n<p>Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 123 trang v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p><strong>\ud83d\udcb3 THANH TO\u00c1N QUA VNPAY<\/strong><\/p>\n<p>Thanh to\u00e1n nhanh ch\u00f3ng, thu\u1eadn ti\u1ec7n qua VNPAY. Sau khi giao d\u1ecbch th\u00e0nh c\u00f4ng, h\u1ec7 th\u1ed1ng cung c\u1ea5p t\u00e0i li\u1ec7u \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng t\u1ea3i xu\u1ed1ng.<\/p>\n<p><strong>\ud83c\udfaf \u00d4N \u0110\u00daNG TR\u1eccNG T\u00c2M \u2013 TRA C\u1ee8U NHANH \u2013 TI\u1ebeT KI\u1ec6M TH\u1edcI GIAN<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i g\u1ed3m 123 trang, \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb nh\u1eb1m h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u1ec1 khu v\u1ef1c c\u00f4ng, vai tr\u00f2 kinh t\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng, ngo\u1ea1i \u1ee9ng, thu ng\u00e2n s\u00e1ch, thu\u1ebf, chi ng\u00e2n s\u00e1ch, c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch, b\u1ed9i chi, n\u1ee3 c\u00f4ng, ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 c\u00f4ng, qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng, an sinh x\u00e3 h\u1ed9i, d\u1ecbch v\u1ee5 c\u00f4ng v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udcb0 T\u00e0i ch\u00ednh c\u00f4ng l\u00e0 l\u0129nh v\u1ef1c nghi\u00ean c\u1ee9u vi\u1ec7c Nh\u00e0 n\u01b0\u1edbc huy \u0111\u1ed9ng, ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i. H\u1ecdc ph\u1ea7n c\u00f3 th\u1ec3 bao qu\u00e1t ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1ec7 th\u1ed1ng thu\u1ebf, chi ti\u00eau c\u00f4ng, ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp, \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, t\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng, \u0111\u1ea7u t\u01b0 c\u00f4ng, n\u1ee3 c\u00f4ng, qu\u1ea3n tr\u1ecb ng\u00e2n s\u00e1ch v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng.<\/p>\n<p>N\u1ed9i dung h\u1ecdc t\u1eadp c\u00f3 th\u1ec3 gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u c\u00e1ch khu v\u1ef1c c\u00f4ng huy \u0111\u1ed9ng ngu\u1ed3n thu, ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch, cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f4ng, x\u1eed l\u00fd th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng, th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a v\u00e0 ki\u1ec3m so\u00e1t t\u00ednh hi\u1ec7u qu\u1ea3, c\u00f4ng b\u1eb1ng, minh b\u1ea1ch trong s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng.<\/p>\n<p>T\u00e0i li\u1ec7u g\u1ed3m 123 trang, ph\u00f9 h\u1ee3p \u0111\u1ec3 ng\u01b0\u1eddi h\u1ecdc chia nh\u1ecf theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c, luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 nh\u1eadn di\u1ec7n nh\u1eefng n\u1ed9i dung c\u00f2n ch\u01b0a ch\u1eafc tr\u01b0\u1edbc khi ki\u1ec3m tra ho\u1eb7c thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/p>\n<p><strong>\u2705 T\u00c0I LI\u1ec6U H\u1ed6 TR\u1ee2:<\/strong><\/p>\n<ul>\n<li>Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m theo t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n nhanh ch\u00f3ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c T\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>C\u1ee7ng c\u1ed1 kh\u00e1i ni\u1ec7m khu v\u1ef1c c\u00f4ng.<\/li>\n<li>\u00d4n t\u1eadp vai tr\u00f2 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong n\u1ec1n kinh t\u1ebf.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li>C\u1ee7ng c\u1ed1 h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng.<\/li>\n<li>\u00d4n t\u1eadp ngo\u1ea1i \u1ee9ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e2n ph\u1ed1i thu nh\u1eadp.<\/li>\n<li>C\u1ee7ng c\u1ed1 ch\u1ee9c n\u0103ng ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.<\/li>\n<li>\u00d4n t\u1eadp ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ch\u1ee9c n\u0103ng \u1ed5n \u0111\u1ecbnh kinh t\u1ebf.<\/li>\n<li>C\u1ee7ng c\u1ed1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>\u00d4n t\u1eadp nguy\u00ean t\u1eafc ng\u00e2n s\u00e1ch.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu ng\u00e2n s\u00e1ch.<\/li>\n<li>C\u1ee7ng c\u1ed1 thu\u1ebf.<\/li>\n<li>\u00d4n t\u1eadp ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 thu\u1ebf tr\u1ef1c thu v\u00e0 gi\u00e1n thu.<\/li>\n<li>C\u1ee7ng c\u1ed1 c\u01a1 s\u1edf thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/li>\n<li>\u00d4n t\u1eadp g\u00e1nh n\u1eb7ng thu\u1ebf.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 c\u00f4ng b\u1eb1ng thu\u1ebf.<\/li>\n<li>C\u1ee7ng c\u1ed1 hi\u1ec7u qu\u1ea3 c\u1ee7a thu\u1ebf.<\/li>\n<li>\u00d4n t\u1eadp chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 chi th\u01b0\u1eddng xuy\u00ean.<\/li>\n<li>C\u1ee7ng c\u1ed1 chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/li>\n<li>\u00d4n t\u1eadp chi chuy\u1ec3n giao.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 b\u1ed9i chi ng\u00e2n s\u00e1ch.<\/li>\n<li>C\u1ee7ng c\u1ed1 n\u1ee3 c\u00f4ng.<\/li>\n<li>\u00d4n t\u1eadp ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 s\u1ed1 nh\u00e2n t\u00e0i kh\u00f3a \u1edf m\u1ee9c t\u1ed5ng quan.<\/li>\n<li>C\u1ee7ng c\u1ed1 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4.<\/li>\n<li>\u00d4n t\u1eadp ph\u00e2n c\u1ea5p ng\u00e2n s\u00e1ch.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 t\u00e0i ch\u00ednh trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<li>C\u1ee7ng c\u1ed1 chuy\u1ec3n giao ng\u00e2n s\u00e1ch gi\u1eefa c\u00e1c c\u1ea5p.<\/li>\n<li>\u00d4n t\u1eadp \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e2n t\u00edch chi ph\u00ed \u2013 l\u1ee3i \u00edch.<\/li>\n<li>C\u1ee7ng c\u1ed1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<li>\u00d4n t\u1eadp mua s\u1eafm c\u00f4ng \u1edf m\u1ee9c t\u1ed5ng quan.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 d\u1ecbch v\u1ee5 c\u00f4ng.<\/li>\n<li>C\u1ee7ng c\u1ed1 an sinh x\u00e3 h\u1ed9i.<\/li>\n<li>\u00d4n t\u1eadp b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u1edf m\u1ee9c t\u1ed5ng quan.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 tr\u1ee3 c\u1ea5p v\u00e0 chuy\u1ec3n giao.<\/li>\n<li>C\u1ee7ng c\u1ed1 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>\u00d4n t\u1eadp minh b\u1ea1ch ng\u00e2n s\u00e1ch.<\/li>\n<li>H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh.<\/li>\n<li>C\u1ee7ng c\u1ed1 ki\u1ec3m to\u00e1n v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>\u00d4n t\u1eadp ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3.<\/li>\n<li>R\u00e8n k\u1ef9 n\u0103ng ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng t\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>Nh\u1eadn di\u1ec7n nh\u1eefng ph\u1ea7n ki\u1ebfn th\u1ee9c c\u00f2n y\u1ebfu.<\/li>\n<li>Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udcc4 FILE DOCX 123 TRANG THU\u1eacN TI\u1ec6N S\u1eec D\u1ee4NG<\/strong><\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p d\u01b0\u1edbi \u0111\u1ecbnh d\u1ea1ng DOCX g\u1ed3m 123 trang, thu\u1eadn ti\u1ec7n \u0111\u1ec3:<\/p>\n<ul>\n<li>T\u1ea3i v\u00e0 l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh.<\/li>\n<li>T\u00ecm ki\u1ebfm nhanh t\u1eeb kh\u00f3a.<\/li>\n<li>Tra c\u1ee9u c\u00e2u h\u1ecfi v\u00e0 \u0111\u00e1p \u00e1n.<\/li>\n<li>Tra c\u1ee9u c\u00e1c kh\u00e1i ni\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>S\u1eed d\u1ee5ng b\u1eb1ng Microsoft Word ho\u1eb7c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 DOCX.<\/li>\n<li>\u0110\u00e1nh d\u1ea5u nh\u1eefng c\u00e2u th\u01b0\u1eddng tr\u1ea3 l\u1eddi sai.<\/li>\n<li>Chia n\u1ed9i dung th\u00e0nh t\u1eebng nh\u00f3m ki\u1ebfn th\u1ee9c \u0111\u1ec3 \u00f4n t\u1eadp.<\/li>\n<li>Ghi ch\u00fa c\u00e1c m\u00f4 h\u00ecnh, nguy\u00ean t\u1eafc ho\u1eb7c c\u00f4ng th\u1ee9c c\u1ea7n xem l\u1ea1i.<\/li>\n<li>\u00d4n t\u1eadp nhi\u1ec1u l\u1ea7n khi c\u1ea7n.<\/li>\n<\/ul>\n<p><strong>\ud83c\udf93 T\u00c0I LI\u1ec6U PH\u00d9 H\u1ee2P V\u1edaI:<\/strong><\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111ang h\u1ecdc m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n l\u00fd.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf c\u00f4ng.<\/li>\n<li>Sinh vi\u00ean c\u00e1c ng\u00e0nh c\u00f3 h\u1ecdc ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh \u2013 ng\u00e2n s\u00e1ch.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p><strong>\ud83d\udd0e T\u1eea KH\u00d3A LI\u00caN QUAN:<\/strong><\/p>\n<ul>\n<li>VNU<\/li>\n<li>\u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>T\u00e0i ch\u00ednh c\u00f4ng VNU \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>\u0111\u00e1p \u00e1n T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng VNU<\/li>\n<li>T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i \u0111\u00e1p \u00e1n<\/li>\n<li>m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>\u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<li>tr\u1eafc nghi\u1ec7m m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\ud83d\udcd8 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng VNU \u2013 \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 123 trang).<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c T\u00e0i ch\u00ednh c\u00f4ng v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>\n","protected":false},"featured_media":8480,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false},"product_brand":[314],"product_cat":[25,62,66,134],"product_tag":[6497,5431,6498,6488,6499,6489,6500,6490,6501,6491,6502,6492,6503,6493,6494,6495,6496,4642],"class_list":["post-8713","product","type-product","status-publish","has-post-thumbnail","product_brand-docx247-com","product_cat-kinh-te-quan-tri","product_cat-de-cuong-on-tap-de-thi","product_cat-dap-an-trac-nghiem","product_cat-dai-hoc-quoc-gia-ha-noi","product_tag-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi-dap-an","product_tag-dai-hoc-quoc-gia-ha-noi","product_tag-mon-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-tai-chinh-cong-vnu","product_tag-dap-an-mon-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-tai-chinh-cong-vnu-dap-an","product_tag-dap-an-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-mon-tai-chinh-cong-vnu","product_tag-trac-nghiem-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-mon-tai-chinh-cong-vnu","product_tag-dap-an-trac-nghiem-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-dap-an-tai-chinh-cong-vnu","product_tag-trac-nghiem-mon-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-trac-nghiem-tai-chinh-cong-vnu","product_tag-dap-an-trac-nghiem-tai-chinh-cong-vnu","product_tag-trac-nghiem-mon-tai-chinh-cong-vnu","product_tag-tai-chinh-cong-dai-hoc-quoc-gia-ha-noi","product_tag-vnu","first","instock","downloadable","virtual","purchasable","product-type-simple"],"acf":{"document_info":{"filetype":"docx","page_count":"123","other_info":[{"title":"Lo\u1ea1i t\u00e0i li\u1ec7u","description":"\u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m"},{"title":"D\u00e0nh cho","description":"Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (VNU)"},{"title":"M\u00e3 h\u1ecdc ph\u1ea7n","description":"[L\u1ea4Y M\u00c3 H\u1eccC PH\u1ea6N TH\u1ef0C T\u1ebe]"},{"title":"S\u1ed1 t\u00edn ch\u1ec9","description":"[L\u1ea4Y S\u1ed0 T\u00cdN CH\u1ec8 TH\u1ef0C T\u1ebe]"},{"title":"\u0110\u1ecbnh d\u1ea1ng t\u00e0i li\u1ec7u","description":"DOCX"},{"title":"S\u1ed1 trang","description":"123 trang"},{"title":"Xem tr\u01b0\u1edbc","description":"Kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a to\u00e0n b\u1ed9 t\u00e0i li\u1ec7u"},{"title":"Thanh to\u00e1n","description":"VNPAY"},{"title":"Ngu\u1ed3n","description":"DOCX247.COM"}]},"document_demo":8714,"additional_content":"<h2>T\u00e0i ch\u00ednh c\u00f4ng VNU \u2013 N\u1ed9i dung tr\u1ecdng t\u00e2m<\/h2>\n<p>T\u00e0i ch\u00ednh c\u00f4ng gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u c\u00e1ch Nh\u00e0 n\u01b0\u1edbc huy \u0111\u1ed9ng, ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i, cung c\u1ea5p h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 c\u00f4ng, ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp v\u00e0 h\u1ed7 tr\u1ee3 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4.<\/p>\n<p>T\u00e0i li\u1ec7u \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng VNU g\u1ed3m 123 trang, h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra ki\u1ebfn th\u1ee9c, \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h3>1. Kh\u00e1i ni\u1ec7m t\u00e0i ch\u00ednh c\u00f4ng<\/h3>\n<p>T\u00e0i ch\u00ednh c\u00f4ng nghi\u00ean c\u1ee9u c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu, chi v\u00e0 qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ee7a khu v\u1ef1c c\u00f4ng nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c m\u1ee5c ti\u00eau kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i.<\/p>\n<h3>2. Khu v\u1ef1c c\u00f4ng<\/h3>\n<p>Khu v\u1ef1c c\u00f4ng c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul>\n<li>Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>C\u00e1c c\u01a1 quan c\u00f4ng quy\u1ec1n.<\/li>\n<li>M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng.<\/li>\n<li>C\u00e1c thi\u1ebft ch\u1ebf s\u1eed d\u1ee5ng ho\u1eb7c qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c c\u00f4ng.<\/li>\n<\/ul>\n<h3>3. Vai tr\u00f2 kinh t\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/h3>\n<p>Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 tham gia:<\/p>\n<ul>\n<li>Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.<\/li>\n<li>Ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp.<\/li>\n<li>\u1ed4n \u0111\u1ecbnh kinh t\u1ebf.<\/li>\n<li>Kh\u1eafc ph\u1ee5c th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<h3>4. Ch\u1ee9c n\u0103ng ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c<\/h3>\n<p>Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 cung c\u1ea5p ho\u1eb7c h\u1ed7 tr\u1ee3 cung c\u1ea5p nh\u1eefng h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 th\u1ecb tr\u01b0\u1eddng kh\u00f4ng ph\u00e2n b\u1ed5 hi\u1ec7u qu\u1ea3.<\/p>\n<h3>5. Ch\u1ee9c n\u0103ng ph\u00e2n ph\u1ed1i<\/h3>\n<p>Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh c\u00f4ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n ph\u1ed1i thu nh\u1eadp v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00f9 h\u1ee3p.<\/p>\n<h3>6. Ch\u1ee9c n\u0103ng \u1ed5n \u0111\u1ecbnh<\/h3>\n<p>Ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 \u1ed5n \u0111\u1ecbnh:<\/p>\n<ul>\n<li>S\u1ea3n l\u01b0\u1ee3ng.<\/li>\n<li>Vi\u1ec7c l\u00e0m.<\/li>\n<li>T\u1ed5ng c\u1ea7u.<\/li>\n<li>C\u00e1c c\u00e2n \u0111\u1ed1i kinh t\u1ebf v\u0129 m\u00f4.<\/li>\n<\/ul>\n<h3>7. Th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng<\/h3>\n<p>Market Failure x\u1ea3y ra khi c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng kh\u00f4ng d\u1eabn \u0111\u1ebfn ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 theo c\u00e1c ti\u00eau ch\u00ed kinh t\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n<h3>8. Nguy\u00ean nh\u00e2n c\u1ee7a th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng<\/h3>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>H\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng.<\/li>\n<li>Ngo\u1ea1i \u1ee9ng.<\/li>\n<li>Th\u00f4ng tin b\u1ea5t c\u00e2n x\u1ee9ng.<\/li>\n<li>S\u1ee9c m\u1ea1nh th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li>M\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 ph\u00e2n ph\u1ed1i.<\/li>\n<\/ul>\n<h3>9. H\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng<\/h3>\n<p>Public Goods th\u01b0\u1eddng \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 b\u1edfi hai \u0111\u1eb7c \u0111i\u1ec3m:<\/p>\n<ul>\n<li>Kh\u00f4ng c\u1ea1nh tranh trong ti\u00eau d\u00f9ng.<\/li>\n<li>Kh\u00f3 ho\u1eb7c kh\u00f4ng lo\u1ea1i tr\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h3>10. T\u00ednh kh\u00f4ng c\u1ea1nh tranh<\/h3>\n<p>Vi\u1ec7c m\u1ed9t ng\u01b0\u1eddi s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi kh\u00e1c trong ph\u1ea1m vi ph\u00f9 h\u1ee3p.<\/p>\n<h3>11. T\u00ednh kh\u00f4ng lo\u1ea1i tr\u1eeb<\/h3>\n<p>C\u00f3 th\u1ec3 kh\u00f3 ng\u0103n nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng tr\u1ea3 ti\u1ec1n ti\u1ebfp c\u1eadn l\u1ee3i \u00edch c\u1ee7a m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng.<\/p>\n<h3>12. V\u1ea5n \u0111\u1ec1 ng\u01b0\u1eddi \u0111i xe mi\u1ec5n ph\u00ed<\/h3>\n<p>Free Rider Problem c\u00f3 th\u1ec3 l\u00e0m th\u1ecb tr\u01b0\u1eddng t\u01b0 nh\u00e2n cung c\u1ea5p h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng d\u01b0\u1edbi m\u1ee9c x\u00e3 h\u1ed9i mong mu\u1ed1n.<\/p>\n<h3>13. H\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng thu\u1ea7n t\u00fay<\/h3>\n<p>C\u00f3 m\u1ee9c \u0111\u1ed9 kh\u00f4ng c\u1ea1nh tranh v\u00e0 kh\u00f4ng lo\u1ea1i tr\u1eeb cao.<\/p>\n<h3>14. H\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng kh\u00f4ng thu\u1ea7n t\u00fay<\/h3>\n<p>C\u00f3 th\u1ec3 ch\u1ec9 \u0111\u00e1p \u1ee9ng m\u1ed9t ph\u1ea7n c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng.<\/p>\n<h3>15. H\u00e0ng h\u00f3a t\u01b0 nh\u00e2n<\/h3>\n<p>Private Goods th\u01b0\u1eddng c\u00f3:<\/p>\n<ul>\n<li>T\u00ednh c\u1ea1nh tranh.<\/li>\n<li>Kh\u1ea3 n\u0103ng lo\u1ea1i tr\u1eeb.<\/li>\n<\/ul>\n<h3>16. Ngu\u1ed3n l\u1ef1c d\u00f9ng chung<\/h3>\n<p>Common Resources c\u00f3 th\u1ec3 kh\u00f3 lo\u1ea1i tr\u1eeb nh\u01b0ng c\u00f3 t\u00ednh c\u1ea1nh tranh trong s\u1eed d\u1ee5ng.<\/p>\n<h3>17. Club Goods<\/h3>\n<p>C\u00f3 th\u1ec3 c\u00f3 kh\u1ea3 n\u0103ng lo\u1ea1i tr\u1eeb nh\u01b0ng m\u1ee9c c\u1ea1nh tranh trong ti\u00eau d\u00f9ng th\u1ea5p cho t\u1edbi khi xu\u1ea5t hi\u1ec7n t\u1eafc ngh\u1ebdn.<\/p>\n<h3>18. Ngo\u1ea1i \u1ee9ng<\/h3>\n<p>Externality xu\u1ea5t hi\u1ec7n khi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u1ed9t ch\u1ee7 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi ch\u1ee7 th\u1ec3 kh\u00e1c nh\u01b0ng \u1ea3nh h\u01b0\u1edfng \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 trong gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3>19. Ngo\u1ea1i \u1ee9ng ti\u00eau c\u1ef1c<\/h3>\n<p>V\u00ed d\u1ee5 c\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>\u00d4 nhi\u1ec5m.<\/li>\n<li>Ti\u1ebfng \u1ed3n.<\/li>\n<li>T\u1eafc ngh\u1ebdn.<\/li>\n<li>M\u1ed9t s\u1ed1 t\u00e1c \u0111\u1ed9ng m\u00f4i tr\u01b0\u1eddng.<\/li>\n<\/ul>\n<h3>20. Ngo\u1ea1i \u1ee9ng t\u00edch c\u1ef1c<\/h3>\n<p>C\u00f3 th\u1ec3 xu\u1ea5t hi\u1ec7n trong:<\/p>\n<ul>\n<li>Gi\u00e1o d\u1ee5c.<\/li>\n<li>Ti\u00eam ch\u1ee7ng.<\/li>\n<li>Nghi\u00ean c\u1ee9u.<\/li>\n<li>M\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o l\u1ee3i \u00edch lan t\u1ecfa.<\/li>\n<\/ul>\n<h3>21. Chi ph\u00ed x\u00e3 h\u1ed9i<\/h3>\n<p>Social Cost c\u00f3 th\u1ec3 bao g\u1ed3m chi ph\u00ed t\u01b0 nh\u00e2n v\u00e0 nh\u1eefng chi ph\u00ed ngo\u1ea1i \u1ee9ng li\u00ean quan.<\/p>\n<h3>22. L\u1ee3i \u00edch x\u00e3 h\u1ed9i<\/h3>\n<p>Social Benefit c\u00f3 th\u1ec3 bao g\u1ed3m l\u1ee3i \u00edch t\u01b0 nh\u00e2n v\u00e0 l\u1ee3i \u00edch lan t\u1ecfa t\u1edbi x\u00e3 h\u1ed9i.<\/p>\n<h3>23. C\u00f4ng c\u1ee5 x\u1eed l\u00fd ngo\u1ea1i \u1ee9ng<\/h3>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Thu\u1ebf.<\/li>\n<li>Tr\u1ee3 c\u1ea5p.<\/li>\n<li>Quy \u0111\u1ecbnh.<\/li>\n<li>C\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng.<\/li>\n<li>X\u00e1c l\u1eadp quy\u1ec1n t\u00e0i s\u1ea3n trong \u0111i\u1ec1u ki\u1ec7n ph\u00f9 h\u1ee3p.<\/li>\n<\/ul>\n<h3>24. Thu\u1ebf Pigou<\/h3>\n<p>Thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf nh\u1eb1m l\u00e0m cho ch\u1ee7 th\u1ec3 g\u00e2y ngo\u1ea1i \u1ee9ng ti\u00eau c\u1ef1c \u0111\u1ed1i di\u1ec7n g\u1ea7n h\u01a1n v\u1edbi chi ph\u00ed x\u00e3 h\u1ed9i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h3>25. Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi ngo\u1ea1i \u1ee9ng t\u00edch c\u1ef1c<\/h3>\n<p>Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o l\u1ee3i \u00edch x\u00e3 h\u1ed9i cao h\u01a1n l\u1ee3i \u00edch t\u01b0 nh\u00e2n.<\/p>\n<h3>26. Th\u00f4ng tin b\u1ea5t c\u00e2n x\u1ee9ng<\/h3>\n<p>X\u1ea3y ra khi c\u00e1c b\u00ean trong giao d\u1ecbch kh\u00f4ng c\u00f3 m\u1ee9c \u0111\u1ed9 th\u00f4ng tin nh\u01b0 nhau.<\/p>\n<h3>27. L\u1ef1a ch\u1ecdn b\u1ea5t l\u1ee3i<\/h3>\n<p>Adverse Selection th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn th\u00f4ng tin b\u1ea5t c\u00e2n x\u1ee9ng tr\u01b0\u1edbc khi giao d\u1ecbch.<\/p>\n<h3>28. R\u1ee7i ro \u0111\u1ea1o \u0111\u1ee9c<\/h3>\n<p>Moral Hazard th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn h\u00e0nh vi thay \u0111\u1ed5i sau khi giao d\u1ecbch ho\u1eb7c b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp.<\/p>\n<h3>29. C\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3<\/h3>\n<p>Ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh c\u00f4ng th\u01b0\u1eddng ph\u1ea3i c\u00e2n nh\u1eafc gi\u1eefa:<\/p>\n<ul>\n<li>Hi\u1ec7u qu\u1ea3 kinh t\u1ebf.<\/li>\n<li>C\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n<h3>30. C\u00f4ng b\u1eb1ng ngang<\/h3>\n<p>Horizontal Equity nh\u1ea5n m\u1ea1nh nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf v\u1ecb th\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i x\u1eed t\u01b0\u01a1ng \u0111\u1ed1i t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n<h3>31. C\u00f4ng b\u1eb1ng d\u1ecdc<\/h3>\n<p>Vertical Equity cho r\u1eb1ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 kh\u1ea3 n\u0103ng ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nhau c\u00f3 th\u1ec3 ch\u1ecbu ngh\u0129a v\u1ee5 kh\u00e1c nhau.<\/p>\n<h3>32. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/h3>\n<p>Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3n \u00e1nh k\u1ebf ho\u1ea1ch thu v\u00e0 chi c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong m\u1ed9t th\u1eddi k\u1ef3 theo khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/p>\n<h3>33. Vai tr\u00f2 c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/h3>\n<p>Ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3:<\/p>\n<ul>\n<li>Huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c.<\/li>\n<li>Ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c.<\/li>\n<li>T\u00e0i tr\u1ee3 d\u1ecbch v\u1ee5 c\u00f4ng.<\/li>\n<li>Ph\u00e2n ph\u1ed1i l\u1ea1i.<\/li>\n<li>H\u1ed7 tr\u1ee3 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf.<\/li>\n<\/ul>\n<h3>34. Nguy\u00ean t\u1eafc ng\u00e2n s\u00e1ch<\/h3>\n<p>C\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Minh b\u1ea1ch.<\/li>\n<li>\u0110\u1ea7y \u0111\u1ee7.<\/li>\n<li>Tr\u00e1ch nhi\u1ec7m.<\/li>\n<li>K\u1ef7 lu\u1eadt t\u00e0i kh\u00f3a.<\/li>\n<li>Hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<p>N\u1ed9i dung c\u1ee5 th\u1ec3 ph\u1ee5 thu\u1ed9c h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt.<\/p>\n<h3>35. Chu tr\u00ecnh ng\u00e2n s\u00e1ch<\/h3>\n<p>M\u1ed9t chu tr\u00ecnh c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ol>\n<li>L\u1eadp d\u1ef1 to\u00e1n.<\/li>\n<li>Ph\u00ea duy\u1ec7t.<\/li>\n<li>Ch\u1ea5p h\u00e0nh.<\/li>\n<li>Quy\u1ebft to\u00e1n.<\/li>\n<li>Ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t.<\/li>\n<\/ol>\n<h3>36. L\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch<\/h3>\n<p>D\u1ef1 to\u00e1n x\u00e1c \u0111\u1ecbnh ngu\u1ed3n thu, nhu c\u1ea7u chi v\u00e0 c\u00e1c m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn trong k\u1ef3.<\/p>\n<h3>37. Ch\u1ea5p h\u00e0nh ng\u00e2n s\u00e1ch<\/h3>\n<p>L\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thu v\u00e0 chi \u0111\u00e3 \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh.<\/p>\n<h3>38. Quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch<\/h3>\n<p>Quy\u1ebft to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ng\u00e2n s\u00e1ch sau khi k\u1ef3 ng\u00e2n s\u00e1ch k\u1ebft th\u00fac.<\/p>\n<h3>39. Ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch<\/h3>\n<p>Nh\u1eb1m b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n thu, chi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c \u0111\u00edch, th\u1ea9m quy\u1ec1n v\u00e0 quy \u0111\u1ecbnh.<\/p>\n<h3>40. Thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/h3>\n<p>Ngu\u1ed3n thu c\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>Thu\u1ebf.<\/li>\n<li>Ph\u00ed.<\/li>\n<li>L\u1ec7 ph\u00ed.<\/li>\n<li>Thu t\u1eeb t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n<li>C\u00e1c kho\u1ea3n thu h\u1ee3p ph\u00e1p kh\u00e1c.<\/li>\n<\/ul>\n<h3>41. Thu\u1ebf<\/h3>\n<p>Thu\u1ebf l\u00e0 kho\u1ea3n n\u1ed9p b\u1eaft bu\u1ed9c theo ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1ea1o ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 m\u1ee5c ti\u00eau ch\u00ednh s\u00e1ch.<\/p>\n<h3>42. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a thu\u1ebf<\/h3>\n<p>C\u00f3 th\u1ec3 c\u00f3:<\/p>\n<ul>\n<li>T\u00ednh b\u1eaft bu\u1ed9c.<\/li>\n<li>C\u01a1 s\u1edf ph\u00e1p l\u00fd.<\/li>\n<li>Kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp t\u01b0\u01a1ng \u1ee9ng t\u1eebng kho\u1ea3n n\u1ed9p.<\/li>\n<\/ul>\n<h3>43. Ch\u1ee9c n\u0103ng c\u1ee7a thu\u1ebf<\/h3>\n<p>Thu\u1ebf c\u00f3 th\u1ec3:<\/p>\n<ul>\n<li>T\u1ea1o ngu\u1ed3n thu.<\/li>\n<li>\u0110i\u1ec1u ti\u1ebft thu nh\u1eadp.<\/li>\n<li>\u1ea2nh h\u01b0\u1edfng h\u00e0nh vi.<\/li>\n<li>H\u1ed7 tr\u1ee3 m\u1ee5c ti\u00eau kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n<h3>44. Thu\u1ebf tr\u1ef1c thu<\/h3>\n<p>Thu\u1ebf tr\u1ef1c thu th\u01b0\u1eddng \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo c\u01a1 ch\u1ebf \u00e1p d\u1ee5ng.<\/p>\n<h3>45. Thu\u1ebf gi\u00e1n thu<\/h3>\n<p>Thu\u1ebf gi\u00e1n thu th\u01b0\u1eddng g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c chuy\u1ec3n m\u1ed9t ph\u1ea7n g\u00e1nh n\u1eb7ng qua gi\u00e1.<\/p>\n<h3>46. C\u01a1 s\u1edf thu\u1ebf<\/h3>\n<p>Tax Base l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 tr\u1ecb l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<h3>47. Thu\u1ebf su\u1ea5t<\/h3>\n<p>Tax Rate th\u1ec3 hi\u1ec7n m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf thu\u1ebf.<\/p>\n<h3>48. Thu\u1ebf su\u1ea5t t\u1ef7 l\u1ec7<\/h3>\n<p>Proportional Tax \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u0111\u1ed1i c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf thu\u1ebf theo thi\u1ebft k\u1ebf c\u1ee7a s\u1eafc thu\u1ebf.<\/p>\n<h3>49. Thu\u1ebf l\u0169y ti\u1ebfn<\/h3>\n<p>Progressive Tax c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t ho\u1eb7c t\u1ef7 l\u1ec7 ngh\u0129a v\u1ee5 t\u0103ng khi c\u01a1 s\u1edf t\u00ednh thu\u1ebf t\u0103ng theo c\u1ea5u tr\u00fac quy \u0111\u1ecbnh.<\/p>\n<h3>50. Thu\u1ebf l\u0169y tho\u00e1i v\u1ec1 t\u00e1c \u0111\u1ed9ng<\/h3>\n<p>M\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 th\u1ec3 c\u00f3 t\u00e1c \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u1ed1i l\u1edbn h\u01a1n l\u00ean nh\u00f3m thu nh\u1eadp th\u1ea5p n\u1ebfu x\u00e9t t\u1ef7 tr\u1ecdng ngh\u0129a v\u1ee5 so v\u1edbi thu nh\u1eadp.<\/p>\n<h3>51. G\u00e1nh n\u1eb7ng thu\u1ebf<\/h3>\n<p>Tax Incidence nghi\u00ean c\u1ee9u ai th\u1ef1c s\u1ef1 ch\u1ecbu t\u00e1c \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a thu\u1ebf.<\/p>\n<h3>52. G\u00e1nh n\u1eb7ng thu\u1ebf ph\u00e1p l\u00fd v\u00e0 kinh t\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo ph\u00e1p lu\u1eadt kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 ng\u01b0\u1eddi ch\u1ecbu to\u00e0n b\u1ed9 g\u00e1nh n\u1eb7ng kinh t\u1ebf cu\u1ed1i c\u00f9ng.<\/p>\n<h3>53. \u0110\u1ed9 co gi\u00e3n v\u00e0 g\u00e1nh n\u1eb7ng thu\u1ebf<\/h3>\n<p>Ph\u00e2n chia g\u00e1nh n\u1eb7ng thu\u1ebf c\u00f3 th\u1ec3 ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 co gi\u00e3n c\u1ee7a cung v\u00e0 c\u1ea7u.<\/p>\n<h3>54. T\u1ed5n th\u1ea5t v\u00f4 \u00edch do thu\u1ebf<\/h3>\n<p>Deadweight Loss ph\u1ea3n \u00e1nh ph\u1ea7n ph\u00fac l\u1ee3i m\u1ea5t \u0111i do thu\u1ebf l\u00e0m thay \u0111\u1ed5i h\u00e0nh vi v\u00e0 l\u01b0\u1ee3ng giao d\u1ecbch.<\/p>\n<h3>55. Nguy\u00ean t\u1eafc l\u1ee3i \u00edch<\/h3>\n<p>Benefit Principle cho r\u1eb1ng ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p c\u00f3 th\u1ec3 g\u1eafn v\u1edbi l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb d\u1ecbch v\u1ee5 c\u00f4ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<h3>56. Nguy\u00ean t\u1eafc kh\u1ea3 n\u0103ng \u0111\u00f3ng g\u00f3p<\/h3>\n<p>Ability-to-Pay Principle nh\u1ea5n m\u1ea1nh ngh\u0129a v\u1ee5 thu\u1ebf d\u1ef1a tr\u00ean n\u0103ng l\u1ef1c kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p.<\/p>\n<h3>57. Hi\u1ec7u qu\u1ea3 c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf<\/h3>\n<p>M\u1ed9t h\u1ec7 th\u1ed1ng thu\u1ebf t\u1ed1t c\u1ea7n h\u1ea1n ch\u1ebf m\u00e9o m\u00f3 kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0 chi ph\u00ed tu\u00e2n th\u1ee7 qu\u00e1 l\u1edbn.<\/p>\n<h3>58. T\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf<\/h3>\n<p>C\u1ea7n xem x\u00e9t c\u1ea3:<\/p>\n<ul>\n<li>C\u00f4ng b\u1eb1ng ngang.<\/li>\n<li>C\u00f4ng b\u1eb1ng d\u1ecdc.<\/li>\n<li>Kh\u1ea3 n\u0103ng ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n<h3>59. T\u00ednh \u0111\u01a1n gi\u1ea3n c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf<\/h3>\n<p>H\u1ec7 th\u1ed1ng d\u1ec5 hi\u1ec3u v\u00e0 d\u1ec5 th\u1ef1c hi\u1ec7n c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 tu\u00e2n th\u1ee7.<\/p>\n<h3>60. T\u00ednh ch\u1eafc ch\u1eafn c\u1ee7a thu\u1ebf<\/h3>\n<p>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n c\u00f3 kh\u1ea3 n\u0103ng bi\u1ebft t\u01b0\u01a1ng \u0111\u1ed1i r\u00f5:<\/p>\n<ul>\n<li>C\u0103n c\u1ee9.<\/li>\n<li>Th\u1eddi \u0111i\u1ec3m.<\/li>\n<li>Ph\u01b0\u01a1ng ph\u00e1p.<\/li>\n<li>Ngh\u0129a v\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<h3>61. Ph\u00ed<\/h3>\n<p>Ph\u00ed th\u01b0\u1eddng g\u1eafn v\u1edbi vi\u1ec7c m\u1ed9t t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh.<\/p>\n<h3>62. L\u1ec7 ph\u00ed<\/h3>\n<p>L\u1ec7 ph\u00ed th\u01b0\u1eddng g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng.<\/p>\n<h3>63. Ph\u00e2n bi\u1ec7t thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t v\u1ec1:<\/p>\n<ul>\n<li>M\u1ee5c \u0111\u00edch.<\/li>\n<li>C\u0103n c\u1ee9 thu.<\/li>\n<li>Quan h\u1ec7 v\u1edbi d\u1ecbch v\u1ee5.<\/li>\n<li>C\u01a1 ch\u1ebf ph\u00e1p l\u00fd.<\/li>\n<\/ul>\n<h3>64. Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/h3>\n<p>Chi ng\u00e2n s\u00e1ch l\u00e0 qu\u00e1 tr\u00ecnh ph\u00e2n b\u1ed5 v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3>65. Chi th\u01b0\u1eddng xuy\u00ean<\/h3>\n<p>C\u00f3 th\u1ec3 ph\u1ee5c v\u1ee5:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng b\u1ed9 m\u00e1y.<\/li>\n<li>Gi\u00e1o d\u1ee5c.<\/li>\n<li>Y t\u1ebf.<\/li>\n<li>An sinh.<\/li>\n<li>C\u00e1c nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean kh\u00e1c.<\/li>\n<\/ul>\n<h3>66. Chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/h3>\n<p>C\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>H\u1ea1 t\u1ea7ng.<\/li>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/li>\n<li>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n.<\/li>\n<li>N\u0103ng l\u1ef1c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng.<\/li>\n<\/ul>\n<h3>67. Chi chuy\u1ec3n giao<\/h3>\n<p>Transfer Payments chuy\u1ec3n ngu\u1ed3n l\u1ef1c t\u1edbi c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c m\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft \u0111\u1ed5i l\u1ea5y h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp.<\/p>\n<h3>68. Tr\u1ee3 c\u1ea5p<\/h3>\n<p>Subsidy c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ed7 tr\u1ee3:<\/p>\n<ul>\n<li>M\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng.<\/li>\n<li>M\u1ed9t ng\u00e0nh.<\/li>\n<li>M\u1ed9t h\u00e0nh vi.<\/li>\n<li>M\u1ed9t m\u1ee5c ti\u00eau x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n<h3>69. Hi\u1ec7u qu\u1ea3 chi ti\u00eau c\u00f4ng<\/h3>\n<p>C\u1ea7n xem x\u00e9t quan h\u1ec7 gi\u1eefa:<\/p>\n<ul>\n<li>Ngu\u1ed3n l\u1ef1c s\u1eed d\u1ee5ng.<\/li>\n<li>K\u1ebft qu\u1ea3 \u0111\u1ea7u ra.<\/li>\n<li>T\u00e1c \u0111\u1ed9ng x\u00e3 h\u1ed9i.<\/li>\n<\/ul>\n<h3>70. Hi\u1ec7u l\u1ef1c chi ti\u00eau c\u00f4ng<\/h3>\n<p>Effectiveness t\u1eadp trung v\u00e0o m\u1ee9c \u0111\u1ed9 kho\u1ea3n chi gi\u00fap \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ch\u00ednh s\u00e1ch.<\/p>\n<h3>71. Ti\u1ebft ki\u1ec7m trong chi ti\u00eau c\u00f4ng<\/h3>\n<p>Economy nh\u1ea5n m\u1ea1nh vi\u1ec7c mua ho\u1eb7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd cho ch\u1ea5t l\u01b0\u1ee3ng y\u00eau c\u1ea7u.<\/p>\n<h3>72. Value for Money<\/h3>\n<p>C\u00f3 th\u1ec3 xem x\u00e9t t\u1ed5ng h\u1ee3p:<\/p>\n<ul>\n<li>Economy.<\/li>\n<li>Efficiency.<\/li>\n<li>Effectiveness.<\/li>\n<\/ul>\n<h3>73. Ph\u00e2n t\u00edch chi ph\u00ed \u2013 l\u1ee3i \u00edch<\/h3>\n<p>Cost-Benefit Analysis so s\u00e1nh c\u00e1c chi ph\u00ed v\u00e0 l\u1ee3i \u00edch c\u1ee7a d\u1ef1 \u00e1n ho\u1eb7c ch\u00ednh s\u00e1ch theo m\u1ed9t khung \u0111\u00e1nh gi\u00e1 ph\u00f9 h\u1ee3p.<\/p>\n<h3>74. Chi ph\u00ed c\u01a1 h\u1ed9i trong khu v\u1ef1c c\u00f4ng<\/h3>\n<p>Ngu\u1ed3n l\u1ef1c s\u1eed d\u1ee5ng cho m\u1ed9t ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng cho ph\u01b0\u01a1ng \u00e1n kh\u00e1c.<\/p>\n<h3>75. L\u1ee3i \u00edch x\u00e3 h\u1ed9i<\/h3>\n<p>Khi \u0111\u00e1nh gi\u00e1 d\u1ef1 \u00e1n c\u00f4ng c\u1ea7n xem x\u00e9t c\u1ea3 nh\u1eefng l\u1ee3i \u00edch kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 qua gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n<h3>76. Chi ph\u00ed x\u00e3 h\u1ed9i<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m nh\u1eefng t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c t\u1edbi:<\/p>\n<ul>\n<li>M\u00f4i tr\u01b0\u1eddng.<\/li>\n<li>C\u1ed9ng \u0111\u1ed3ng.<\/li>\n<li>C\u00e1c b\u00ean th\u1ee9 ba.<\/li>\n<\/ul>\n<h3>77. Chi\u1ebft kh\u1ea5u trong d\u1ef1 \u00e1n c\u00f4ng<\/h3>\n<p>C\u00e1c d\u00f2ng l\u1ee3i \u00edch v\u00e0 chi ph\u00ed x\u1ea3y ra \u1edf th\u1eddi \u0111i\u1ec3m kh\u00e1c nhau c\u00f3 th\u1ec3 c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u1ec1 c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m.<\/p>\n<h3>78. B\u1ed9i chi ng\u00e2n s\u00e1ch<\/h3>\n<p>Budget Deficit x\u1ea3y ra khi chi ng\u00e2n s\u00e1ch v\u01b0\u1ee3t thu ng\u00e2n s\u00e1ch theo c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng t\u00e0i kh\u00f3a.<\/p>\n<h3>79. Th\u1eb7ng d\u01b0 ng\u00e2n s\u00e1ch<\/h3>\n<p>Budget Surplus x\u1ea3y ra khi thu ng\u00e2n s\u00e1ch l\u1edbn h\u01a1n chi trong ph\u1ea1m vi \u0111o l\u01b0\u1eddng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>80. C\u00e2n b\u1eb1ng ng\u00e2n s\u00e1ch<\/h3>\n<p>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t theo:<\/p>\n<ul>\n<li>N\u0103m ng\u00e2n s\u00e1ch.<\/li>\n<li>Chu k\u1ef3 kinh t\u1ebf.<\/li>\n<li>Trung h\u1ea1n.<\/li>\n<\/ul>\n<p>t\u00f9y c\u00e1ch ti\u1ebfp c\u1eadn.<\/p>\n<h3>81. T\u00e0i tr\u1ee3 b\u1ed9i chi<\/h3>\n<p>C\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>Vay trong n\u01b0\u1edbc.<\/li>\n<li>Vay n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<li>C\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p kh\u00e1c.<\/li>\n<\/ul>\n<p>theo khu\u00f4n kh\u1ed5 ph\u00e1p lu\u1eadt.<\/p>\n<h3>82. N\u1ee3 c\u00f4ng<\/h3>\n<p>Public Debt ph\u1ea3n \u00e1nh c\u00e1c ngh\u0129a v\u1ee5 n\u1ee3 thu\u1ed9c ph\u1ea1m vi khu v\u1ef1c c\u00f4ng theo c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u1ee7a t\u1eebng h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt.<\/p>\n<h3>83. Vai tr\u00f2 c\u1ee7a vay n\u1ee3 c\u00f4ng<\/h3>\n<p>Vay c\u00f3 th\u1ec3 gi\u00fap:<\/p>\n<ul>\n<li>T\u00e0i tr\u1ee3 \u0111\u1ea7u t\u01b0.<\/li>\n<li>B\u00f9 \u0111\u1eafp thi\u1ebfu h\u1ee5t t\u1ea1m th\u1eddi.<\/li>\n<li>Ph\u00e2n b\u1ed5 chi ph\u00ed gi\u1eefa c\u00e1c th\u1eddi k\u1ef3.<\/li>\n<\/ul>\n<p>nh\u01b0ng t\u1ea1o ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3 trong t\u01b0\u01a1ng lai.<\/p>\n<h3>84. R\u1ee7i ro n\u1ee3 c\u00f4ng<\/h3>\n<p>C\u00f3 th\u1ec3 li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>L\u00e3i su\u1ea5t.<\/li>\n<li>T\u1ef7 gi\u00e1.<\/li>\n<li>T\u00e1i c\u1ea5p v\u1ed1n.<\/li>\n<li>Thanh kho\u1ea3n.<\/li>\n<li>Kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.<\/li>\n<\/ul>\n<h3>85. T\u00ednh b\u1ec1n v\u1eefng c\u1ee7a n\u1ee3 c\u00f4ng<\/h3>\n<p>Debt Sustainability xem x\u00e9t kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ee3 m\u00e0 kh\u00f4ng g\u00e2y m\u1ea5t c\u00e2n \u0111\u1ed1i t\u00e0i kh\u00f3a nghi\u00eam tr\u1ecdng.<\/p>\n<h3>86. Ngh\u0129a v\u1ee5 tr\u1ea3 n\u1ee3<\/h3>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>G\u1ed1c.<\/li>\n<li>L\u00e3i.<\/li>\n<li>Ph\u00ed.<\/li>\n<li>Ngh\u0129a v\u1ee5 kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<h3>87. Ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a<\/h3>\n<p>Fiscal Policy s\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 thu v\u00e0 chi ng\u00e2n s\u00e1ch \u0111\u1ec3 t\u00e1c \u0111\u1ed9ng t\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf.<\/p>\n<h3>88. Ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a m\u1edf r\u1ed9ng<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u0103ng chi ti\u00eau.<\/li>\n<li>Gi\u1ea3m m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf.<\/li>\n<\/ul>\n<p>nh\u1eb1m h\u1ed7 tr\u1ee3 t\u1ed5ng c\u1ea7u trong nh\u1eefng \u0111i\u1ec1u ki\u1ec7n ph\u00f9 h\u1ee3p.<\/p>\n<h3>89. Ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a th\u1eaft ch\u1eb7t<\/h3>\n<p>C\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul>\n<li>Gi\u1ea3m chi ti\u00eau.<\/li>\n<li>T\u0103ng m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf.<\/li>\n<\/ul>\n<p>nh\u1eb1m h\u1ea1n ch\u1ebf \u00e1p l\u1ef1c t\u1ed5ng c\u1ea7u trong m\u1ed9t s\u1ed1 b\u1ed1i c\u1ea3nh.<\/p>\n<h3>90. B\u1ed9 \u1ed5n \u0111\u1ecbnh t\u1ef1 \u0111\u1ed9ng<\/h3>\n<p>Automatic Stabilizers l\u00e0 nh\u1eefng c\u01a1 ch\u1ebf ng\u00e2n s\u00e1ch c\u00f3 th\u1ec3 t\u1ef1 ph\u1ea3n \u1ee9ng v\u1edbi bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf m\u00e0 kh\u00f4ng c\u1ea7n quy\u1ebft \u0111\u1ecbnh ch\u00ednh s\u00e1ch m\u1edbi cho t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/p>\n<h3>91. Ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a t\u00f9y nghi<\/h3>\n<p>Discretionary Fiscal Policy \u0111\u00f2i h\u1ecfi quy\u1ebft \u0111\u1ecbnh ch\u1ee7 \u0111\u1ed9ng thay \u0111\u1ed5i thu ho\u1eb7c chi.<\/p>\n<h3>92. S\u1ed1 nh\u00e2n chi ti\u00eau<\/h3>\n<p>Government Spending Multiplier m\u00f4 t\u1ea3 kh\u1ea3 n\u0103ng thay \u0111\u1ed5i chi ti\u00eau c\u00f4ng t\u1ea1o ra t\u00e1c \u0111\u1ed9ng l\u1edbn h\u01a1n l\u00ean t\u1ed5ng s\u1ea3n l\u01b0\u1ee3ng trong m\u1ed9t s\u1ed1 m\u00f4 h\u00ecnh kinh t\u1ebf.<\/p>\n<h3>93. S\u1ed1 nh\u00e2n thu\u1ebf<\/h3>\n<p>Tax Multiplier m\u00f4 t\u1ea3 t\u00e1c \u0111\u1ed9ng c\u1ee7a thay \u0111\u1ed5i thu\u1ebf l\u00ean t\u1ed5ng c\u1ea7u ho\u1eb7c s\u1ea3n l\u01b0\u1ee3ng theo m\u00f4 h\u00ecnh kinh t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n<h3>94. \u0110\u1ed9 tr\u1ec5 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a<\/h3>\n<p>C\u00f3 th\u1ec3 g\u1ed3m:<\/p>\n<ul>\n<li>\u0110\u1ed9 tr\u1ec5 nh\u1eadn bi\u1ebft.<\/li>\n<li>\u0110\u1ed9 tr\u1ec5 quy\u1ebft \u0111\u1ecbnh.<\/li>\n<li>\u0110\u1ed9 tr\u1ec5 th\u1ef1c hi\u1ec7n.<\/li>\n<li>\u0110\u1ed9 tr\u1ec5 t\u00e1c \u0111\u1ed9ng.<\/li>\n<\/ul>\n<h3>95. Hi\u1ec7n t\u01b0\u1ee3ng l\u1ea5n \u00e1t<\/h3>\n<p>Crowding Out c\u00f3 th\u1ec3 x\u1ea3y ra khi t\u0103ng vay ho\u1eb7c chi ti\u00eau c\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi l\u00e3i su\u1ea5t v\u00e0 \u0111\u1ea7u t\u01b0 t\u01b0 nh\u00e2n trong m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<h3>96. Ph\u1ed1i h\u1ee3p ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a v\u00e0 ti\u1ec1n t\u1ec7<\/h3>\n<p>Hai nh\u00f3m ch\u00ednh s\u00e1ch c\u00f3 th\u1ec3 t\u01b0\u01a1ng t\u00e1c trong vi\u1ec7c \u1ed5n \u0111\u1ecbnh:<\/p>\n<ul>\n<li>T\u0103ng tr\u01b0\u1edfng.<\/li>\n<li>L\u1ea1m ph\u00e1t.<\/li>\n<li>Vi\u1ec7c l\u00e0m.<\/li>\n<li>Th\u1ecb tr\u01b0\u1eddng t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3>97. Ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh<\/h3>\n<p>Fiscal Decentralization ph\u00e2n chia quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c c\u1ea5p ch\u00ednh quy\u1ec1n.<\/p>\n<h3>98. Ph\u00e2n c\u1ea5p ngu\u1ed3n thu<\/h3>\n<p>C\u00e1c c\u1ea5p ch\u00ednh quy\u1ec1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd ho\u1eb7c h\u01b0\u1edfng m\u1ed9t s\u1ed1 ngu\u1ed3n thu theo h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt.<\/p>\n<h3>99. Ph\u00e2n c\u1ea5p nhi\u1ec7m v\u1ee5 chi<\/h3>\n<p>M\u1ed7i c\u1ea5p c\u00f3 th\u1ec3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c nhi\u1ec7m v\u1ee5 chi kh\u00e1c nhau.<\/p>\n<h3>100. Chuy\u1ec3n giao ng\u00e2n s\u00e1ch<\/h3>\n<p>Intergovernmental Transfers c\u00f3 th\u1ec3 gi\u00fap:<\/p>\n<ul>\n<li>B\u00f9 \u0111\u1eafp ch\u00eanh l\u1ec7ch ngu\u1ed3n l\u1ef1c.<\/li>\n<li>H\u1ed7 tr\u1ee3 m\u1ee5c ti\u00eau ch\u00ednh s\u00e1ch.<\/li>\n<li>\u0110i\u1ec1u h\u00f2a gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ul>\n<h3>101. M\u1ea5t c\u00e2n \u0111\u1ed1i d\u1ecdc<\/h3>\n<p>Vertical Fiscal Imbalance c\u00f3 th\u1ec3 x\u1ea3y ra khi tr\u00e1ch nhi\u1ec7m chi c\u1ee7a m\u1ed9t c\u1ea5p kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi kh\u1ea3 n\u0103ng t\u1ea1o ngu\u1ed3n thu.<\/p>\n<h3>102. M\u1ea5t c\u00e2n \u0111\u1ed1i ngang<\/h3>\n<p>Horizontal Fiscal Imbalance ph\u1ea3n \u00e1nh kh\u00e1c bi\u1ec7t v\u1ec1 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<h3>103. T\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng<\/h3>\n<p>Local Public Finance nghi\u00ean c\u1ee9u ngu\u1ed3n thu, nhi\u1ec7m v\u1ee5 chi v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<h3>104. \u0110\u1ea7u t\u01b0 c\u00f4ng<\/h3>\n<p>Public Investment s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng cho c\u00e1c d\u1ef1 \u00e1n ho\u1eb7c ch\u01b0\u01a1ng tr\u00ecnh nh\u1eb1m t\u1ea1o t\u00e0i s\u1ea3n, h\u1ea1 t\u1ea7ng ho\u1eb7c l\u1ee3i \u00edch d\u00e0i h\u1ea1n.<\/p>\n<h3>105. L\u1ef1a ch\u1ecdn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng<\/h3>\n<p>C\u1ea7n xem x\u00e9t:<\/p>\n<ul>\n<li>M\u1ee5c ti\u00eau.<\/li>\n<li>Chi ph\u00ed.<\/li>\n<li>L\u1ee3i \u00edch.<\/li>\n<li>T\u00ednh kh\u1ea3 thi.<\/li>\n<li>Nhu c\u1ea7u x\u00e3 h\u1ed9i.<\/li>\n<li>R\u1ee7i ro.<\/li>\n<\/ul>\n<h3>106. Hi\u1ec7u qu\u1ea3 \u0111\u1ea7u t\u01b0 c\u00f4ng<\/h3>\n<p>Kh\u00f4ng ch\u1ec9 \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh m\u00e0 c\u00f2n c\u1ea7n xem x\u00e9t t\u00e1c \u0111\u1ed9ng kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i.<\/p>\n<h3>107. Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng<\/h3>\n<p>Public Asset Management li\u00ean quan \u0111\u1ebfn:<\/p>\n<ul>\n<li>H\u00ecnh th\u00e0nh.<\/li>\n<li>S\u1eed d\u1ee5ng.<\/li>\n<li>B\u1ea3o tr\u00ec.<\/li>\n<li>\u0110i\u1ec1u chuy\u1ec3n.<\/li>\n<li>X\u1eed l\u00fd t\u00e0i s\u1ea3n.<\/li>\n<\/ul>\n<p>theo quy \u0111\u1ecbnh.<\/p>\n<h3>108. Mua s\u1eafm c\u00f4ng<\/h3>\n<p>Public Procurement li\u00ean quan \u0111\u1ebfn vi\u1ec7c khu v\u1ef1c c\u00f4ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c x\u00e2y l\u1eafp theo quy tr\u00ecnh v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng.<\/p>\n<h3>109. Nguy\u00ean t\u1eafc mua s\u1eafm c\u00f4ng<\/h3>\n<p>C\u00f3 th\u1ec3 nh\u1ea5n m\u1ea1nh:<\/p>\n<ul>\n<li>C\u1ea1nh tranh.<\/li>\n<li>Minh b\u1ea1ch.<\/li>\n<li>Hi\u1ec7u qu\u1ea3.<\/li>\n<li>Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh.<\/li>\n<\/ul>\n<h3>110. D\u1ecbch v\u1ee5 c\u00f4ng<\/h3>\n<p>Public Services l\u00e0 c\u00e1c d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 nhu c\u1ea7u thi\u1ebft y\u1ebfu ho\u1eb7c l\u1ee3i \u00edch chung m\u00e0 Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m \u1edf m\u1ee9c \u0111\u1ed9 nh\u1ea5t \u0111\u1ecbnh.<\/p>\n<h3>111. Cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng<\/h3>\n<p>C\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n b\u1edfi:<\/p>\n<ul>\n<li>C\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/li>\n<li>Doanh nghi\u1ec7p.<\/li>\n<li>\u0110\u1ed1i t\u00e1c t\u01b0 nh\u00e2n.<\/li>\n<\/ul>\n<p>t\u00f9y m\u00f4 h\u00ecnh v\u00e0 quy \u0111\u1ecbnh.<\/p>\n<h3>112. X\u00e3 h\u1ed9i h\u00f3a v\u00e0 h\u1ee3p t\u00e1c c\u00f4ng \u2013 t\u01b0<\/h3>\n<p>M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 ho\u1eb7c d\u1ef1 \u00e1n c\u00f3 th\u1ec3 huy \u0111\u1ed9ng ngu\u1ed3n l\u1ef1c ngo\u00e0i khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc theo c\u01a1 ch\u1ebf ph\u00f9 h\u1ee3p.<\/p>\n<h3>113. An sinh x\u00e3 h\u1ed9i<\/h3>\n<p>Social Protection c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 thu nh\u1eadp, b\u1ea3o hi\u1ec3m v\u00e0 tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i.<\/p>\n<h3>114. B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/h3>\n<p>L\u00e0 m\u1ed9t c\u01a1 ch\u1ebf chia s\u1ebb r\u1ee7i ro v\u00e0 b\u1ea3o \u0111\u1ea3m thu nh\u1eadp theo thi\u1ebft k\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt.<\/p>\n<h3>115. Tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i<\/h3>\n<p>C\u00f3 th\u1ec3 h\u01b0\u1edbng t\u1edbi nh\u1eefng c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m g\u1eb7p kh\u00f3 kh\u0103n ho\u1eb7c c\u00f3 nhu c\u1ea7u \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n<h3>116. Ph\u00e2n ph\u1ed1i l\u1ea1i thu nh\u1eadp<\/h3>\n<p>Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng:<\/p>\n<ul>\n<li>Thu\u1ebf.<\/li>\n<li>Tr\u1ee3 c\u1ea5p.<\/li>\n<li>Chi ti\u00eau x\u00e3 h\u1ed9i.<\/li>\n<li>D\u1ecbch v\u1ee5 c\u00f4ng.<\/li>\n<\/ul>\n<p>\u0111\u1ec3 t\u00e1c \u0111\u1ed9ng t\u1edbi ph\u00e2n ph\u1ed1i thu nh\u1eadp.<\/p>\n<h3>117. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng<\/h3>\n<p>Public Financial Management bao g\u1ed3m c\u00e1c h\u1ec7 th\u1ed1ng l\u1eadp k\u1ebf ho\u1ea1ch, ng\u00e2n s\u00e1ch, ch\u1ea5p h\u00e0nh, k\u1ebf to\u00e1n, b\u00e1o c\u00e1o, ki\u1ec3m to\u00e1n v\u00e0 gi\u00e1m s\u00e1t ngu\u1ed3n l\u1ef1c c\u00f4ng.<\/p>\n<h3>118. Minh b\u1ea1ch ng\u00e2n s\u00e1ch<\/h3>\n<p>Minh b\u1ea1ch gi\u00fap c\u00e1c b\u00ean li\u00ean quan c\u00f3 th\u00f4ng tin v\u1ec1:<\/p>\n<ul>\n<li>Ngu\u1ed3n thu.<\/li>\n<li>Kho\u1ea3n chi.<\/li>\n<li>N\u1ee3.<\/li>\n<li>K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<h3>119. Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/h3>\n<p>C\u00e1c c\u01a1 quan s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng c\u1ea7n c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i th\u00edch v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh, k\u1ebft qu\u1ea3 v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch.<\/p>\n<h3>120. Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh c\u00f4ng<\/h3>\n<p>Ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1:<\/p>\n<ul>\n<li>T\u00ednh tu\u00e2n th\u1ee7.<\/li>\n<li>\u0110\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin.<\/li>\n<li>Hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c.<\/li>\n<\/ul>\n<h3>121. Ng\u00e2n s\u00e1ch theo k\u1ebft qu\u1ea3<\/h3>\n<p>Performance-Based Budgeting c\u1ed1 g\u1eafng li\u00ean k\u1ebft ph\u00e2n b\u1ed5 ng\u00e2n s\u00e1ch v\u1edbi:<\/p>\n<ul>\n<li>M\u1ee5c ti\u00eau.<\/li>\n<li>\u0110\u1ea7u ra.<\/li>\n<li>K\u1ebft qu\u1ea3.<\/li>\n<\/ul>\n<h3>122. Khu\u00f4n kh\u1ed5 t\u00e0i ch\u00ednh trung h\u1ea1n<\/h3>\n<p>Medium-Term Fiscal ho\u1eb7c Expenditure Framework c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 k\u1ebft n\u1ed1i k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m v\u1edbi m\u1ee5c ti\u00eau t\u00e0i kh\u00f3a trong nhi\u1ec1u n\u0103m.<\/p>\n<h3>123. K\u1ef9 n\u0103ng l\u00e0m b\u00e0i tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng<\/h3>\n<p>Khi l\u00e0m b\u00e0i:<\/p>\n<ul>\n<li>Ph\u00e2n bi\u1ec7t khu v\u1ef1c c\u00f4ng v\u00e0 khu v\u1ef1c t\u01b0.<\/li>\n<li>N\u1eafm ba ch\u1ee9c n\u0103ng ph\u00e2n b\u1ed5, ph\u00e2n ph\u1ed1i v\u00e0 \u1ed5n \u0111\u1ecbnh.<\/li>\n<li>Ph\u00e2n bi\u1ec7t h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng, h\u00e0ng h\u00f3a t\u01b0 nh\u00e2n v\u00e0 ngu\u1ed3n l\u1ef1c d\u00f9ng chung.<\/li>\n<li>Ph\u00e2n bi\u1ec7t ngo\u1ea1i \u1ee9ng t\u00edch c\u1ef1c v\u00e0 ti\u00eau c\u1ef1c.<\/li>\n<li>Hi\u1ec3u v\u1ea5n \u0111\u1ec1 Free Rider.<\/li>\n<li>Ph\u00e2n bi\u1ec7t thu\u1ebf tr\u1ef1c thu v\u00e0 gi\u00e1n thu.<\/li>\n<li>N\u1eafm c\u01a1 s\u1edf thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/li>\n<li>Ph\u00e2n bi\u1ec7t c\u00f4ng b\u1eb1ng ngang v\u00e0 c\u00f4ng b\u1eb1ng d\u1ecdc.<\/li>\n<li>Hi\u1ec3u Tax Incidence v\u00e0 Deadweight Loss.<\/li>\n<li>Ph\u00e2n bi\u1ec7t thu ng\u00e2n s\u00e1ch v\u00e0 chi ng\u00e2n s\u00e1ch.<\/li>\n<li>N\u1eafm chu tr\u00ecnh ng\u00e2n s\u00e1ch.<\/li>\n<li>Ph\u00e2n bi\u1ec7t chi th\u01b0\u1eddng xuy\u00ean, chi \u0111\u1ea7u t\u01b0 v\u00e0 chuy\u1ec3n giao.<\/li>\n<li>Hi\u1ec3u b\u1ed9i chi, th\u1eb7ng d\u01b0 v\u00e0 n\u1ee3 c\u00f4ng.<\/li>\n<li>Ph\u00e2n bi\u1ec7t ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a m\u1edf r\u1ed9ng v\u00e0 th\u1eaft ch\u1eb7t.<\/li>\n<li>Hi\u1ec3u Automatic Stabilizers.<\/li>\n<li>N\u1eafm nguy\u00ean t\u1eafc ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh.<\/li>\n<li>Hi\u1ec3u \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed \u2013 l\u1ee3i \u00edch.<\/li>\n<li>Ch\u00fa \u00fd c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c v\u00e0o ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch, thu\u1ebf v\u00e0 n\u1ee3 c\u00f4ng hi\u1ec7n h\u00e0nh.<\/li>\n<li>T\u1ef1 tr\u1ea3 l\u1eddi tr\u01b0\u1edbc khi \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<\/ul>\n<h2>C\u00e1ch \u00f4n T\u00e0i ch\u00ednh c\u00f4ng VNU hi\u1ec7u qu\u1ea3<\/h2>\n<h3>B\u01b0\u1edbc 1: H\u1ecdc theo ba ch\u1ee9c n\u0103ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/h3>\n<p>C\u00f3 th\u1ec3 ghi nh\u1edb:<\/p>\n<ol>\n<li>Ph\u00e2n b\u1ed5.<\/li>\n<li>Ph\u00e2n ph\u1ed1i.<\/li>\n<li>\u1ed4n \u0111\u1ecbnh.<\/li>\n<\/ol>\n<p>Sau \u0111\u00f3 g\u1eafn t\u1eebng n\u1ed9i dung c\u1ee7a m\u00f4n h\u1ecdc v\u00e0o ba nh\u00f3m n\u00e0y.<\/p>\n<h3>B\u01b0\u1edbc 2: H\u1ecdc th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng b\u1eb1ng v\u00ed d\u1ee5<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Public Goods.<\/li>\n<li>Externalities.<\/li>\n<li>Asymmetric Information.<\/li>\n<li>Market Power.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 3: H\u1ecdc ng\u00e2n s\u00e1ch theo chu tr\u00ecnh<\/h3>\n<p>C\u00f3 th\u1ec3 theo:<\/p>\n<ol>\n<li>L\u1eadp d\u1ef1 to\u00e1n.<\/li>\n<li>Ph\u00ea duy\u1ec7t.<\/li>\n<li>Ch\u1ea5p h\u00e0nh.<\/li>\n<li>Quy\u1ebft to\u00e1n.<\/li>\n<li>Ki\u1ec3m tra.<\/li>\n<\/ol>\n<h3>B\u01b0\u1edbc 4: H\u1ecdc thu\u1ebf theo c\u1ea5u tr\u00fac<\/h3>\n<p>V\u1edbi m\u1ed7i lo\u1ea1i thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul>\n<li>Tax Base.<\/li>\n<li>Tax Rate.<\/li>\n<li>Ng\u01b0\u1eddi c\u00f3 ngh\u0129a v\u1ee5.<\/li>\n<li>G\u00e1nh n\u1eb7ng kinh t\u1ebf.<\/li>\n<li>T\u00e1c \u0111\u1ed9ng t\u1edbi h\u00e0nh vi.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 5: H\u1ecdc chi ti\u00eau c\u00f4ng theo m\u1ee5c ti\u00eau<\/h3>\n<p>C\u00f3 th\u1ec3 chia:<\/p>\n<ul>\n<li>Chi th\u01b0\u1eddng xuy\u00ean.<\/li>\n<li>Chi \u0111\u1ea7u t\u01b0.<\/li>\n<li>Chi chuy\u1ec3n giao.<\/li>\n<li>Chi cho d\u1ecbch v\u1ee5 c\u00f4ng.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 6: H\u1ecdc ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a theo chu k\u1ef3 kinh t\u1ebf<\/h3>\n<p>C\u1ea7n ph\u00e2n bi\u1ec7t:<\/p>\n<ul>\n<li>Expansionary Fiscal Policy.<\/li>\n<li>Contractionary Fiscal Policy.<\/li>\n<li>Automatic Stabilizers.<\/li>\n<li>Discretionary Policy.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 7: H\u1ecdc b\u1ed9i chi v\u00e0 n\u1ee3 c\u00f4ng theo m\u1ed1i quan h\u1ec7<\/h3>\n<p>C\u1ea7n hi\u1ec3u:<\/p>\n<ul>\n<li>B\u1ed9i chi t\u1ea1o nhu c\u1ea7u t\u00e0i tr\u1ee3.<\/li>\n<li>Vay l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ee3.<\/li>\n<li>N\u1ee3 t\u1ea1o ngh\u0129a v\u1ee5 tr\u1ea3 g\u1ed1c v\u00e0 l\u00e3i trong t\u01b0\u01a1ng lai.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 8: H\u1ecdc ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh b\u1eb1ng s\u01a1 \u0111\u1ed3<\/h3>\n<p>C\u00f3 th\u1ec3 so s\u00e1nh:<\/p>\n<ul>\n<li>Trung \u01b0\u01a1ng.<\/li>\n<li>\u0110\u1ecba ph\u01b0\u01a1ng.<\/li>\n<li>Ngu\u1ed3n thu.<\/li>\n<li>Nhi\u1ec7m v\u1ee5 chi.<\/li>\n<li>Chuy\u1ec3n giao ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n<h3>B\u01b0\u1edbc 9: T\u1ef1 tr\u1ea3 l\u1eddi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n<\/h3>\n<p>V\u1edbi m\u1ed7i c\u00e2u:<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh nh\u00f3m ki\u1ebfn th\u1ee9c.<\/li>\n<li>X\u00e1c \u0111\u1ecbnh kh\u00e1i ni\u1ec7m ho\u1eb7c c\u00f4ng c\u1ee5.<\/li>\n<li>\u0110\u1ecdc k\u1ef9 d\u1eef li\u1ec7u v\u00e0 gi\u1ea3 \u0111\u1ecbnh.<\/li>\n<li>Lo\u1ea1i ph\u01b0\u01a1ng \u00e1n sai r\u00f5 r\u00e0ng.<\/li>\n<li>T\u1ef1 ch\u1ecdn \u0111\u00e1p \u00e1n.<\/li>\n<li>Sau \u0111\u00f3 m\u1edbi \u0111\u1ed1i chi\u1ebfu.<\/li>\n<\/ol>\n<h3>B\u01b0\u1edbc 10: K\u1ebft h\u1ee3p t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c<\/h3>\n<p>T\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m n\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00f9ng:<\/p>\n<ul>\n<li>Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>Slide b\u00e0i gi\u1ea3ng.<\/li>\n<li>\u0110\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n.<\/li>\n<li>T\u00e0i li\u1ec7u v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>T\u00e0i li\u1ec7u v\u1ec1 thu\u1ebf.<\/li>\n<li>T\u00e0i li\u1ec7u v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a.<\/li>\n<li>T\u00e0i li\u1ec7u v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 n\u1ee3 c\u00f4ng.<\/li>\n<li>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh khi c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3.<\/li>\n<li>T\u00e0i li\u1ec7u do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/li>\n<\/ul>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n h\u1ed7 tr\u1ee3 luy\u1ec7n t\u1eadp v\u00e0 tra c\u1ee9u, kh\u00f4ng thay th\u1ebf ngu\u1ed3n h\u1ecdc t\u1eadp ch\u00ednh th\u1ee9c.<\/p>\n<h2>Xem tr\u01b0\u1edbc t\u00e0i li\u1ec7u T\u00e0i ch\u00ednh c\u00f4ng VNU<\/h2>\n<p>Ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung c\u1ee7a t\u00e0i li\u1ec7u 123 trang tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh t\u1ea3i b\u1ea3n \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p>Ph\u1ea7n xem tr\u01b0\u1edbc gi\u00fap ki\u1ec3m tra:<\/p>\n<ul>\n<li>C\u1ea5u tr\u00fac t\u00e0i li\u1ec7u.<\/li>\n<li>D\u1ea1ng c\u00e2u h\u1ecfi.<\/li>\n<li>C\u00e1ch tr\u00ecnh b\u00e0y.<\/li>\n<li>C\u00e1ch b\u1ed1 tr\u00ed \u0111\u00e1p \u00e1n.<\/li>\n<li>M\u1ee9c \u0111\u1ed9 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u h\u1ecdc t\u1eadp.<\/li>\n<li>M\u1ed9t ph\u1ea7n n\u1ed9i dung th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i li\u1ec7u.<\/li>\n<\/ul>\n<p>File preview \u0111\u01b0\u1ee3c tool t\u1ef1 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>tai-chinh-cong-VNU-preview.docx<\/p>\n<h2>T\u1ea3i \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m T\u00e0i ch\u00ednh c\u00f4ng VNU<\/h2>\n<p>Quy tr\u00ecnh nh\u1eadn t\u00e0i li\u1ec7u:<\/p>\n<ol>\n<li>Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/li>\n<li>Ki\u1ec3m tra t\u00e0i li\u1ec7u c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u.<\/li>\n<li>Ch\u1ecdn t\u1ea3i t\u00e0i li\u1ec7u.<\/li>\n<li>Thanh to\u00e1n qua VNPAY.<\/li>\n<li>H\u1ec7 th\u1ed1ng x\u00e1c nh\u1eadn giao d\u1ecbch th\u00e0nh c\u00f4ng.<\/li>\n<li>Nh\u1eadn quy\u1ec1n t\u1ea3i file DOCX \u0111\u1ea7y \u0111\u1ee7 123 trang.<\/li>\n<\/ol>\n<p>\ud83d\udce5 Sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 t\u1ea3i t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 m\u00e1y \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh h\u1ecdc t\u1eadp.<\/p>\n<p><strong>\ud83d\udc49 NH\u1ea4N \u201cT\u1ea2I XU\u1ed0NG NGAY\u201d \u0110\u1ec2 NH\u1eacN FILE \u0110\u1ea6Y \u0110\u1ee6.<\/strong><\/p>\n<h2>L\u1ee3i \u00edch khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u T\u00e0i ch\u00ednh c\u00f4ng VNU<\/h2>\n<p>\u2705 File DOCX 123 trang thu\u1eadn ti\u1ec7n s\u1eed d\u1ee5ng.<\/p>\n<p>\u2705 Luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/p>\n<p>\u2705 Ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n thu\u1eadn ti\u1ec7n.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c T\u00e0i ch\u00ednh c\u00f4ng.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 vai tr\u00f2 kinh t\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>\u2705 \u00d4n t\u1eadp h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng v\u00e0 ngo\u1ea1i \u1ee9ng.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 chu tr\u00ecnh ng\u00e2n s\u00e1ch.<\/p>\n<p>\u2705 \u00d4n t\u1eadp thu ng\u00e2n s\u00e1ch v\u00e0 h\u1ec7 th\u1ed1ng thu\u1ebf.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 g\u00e1nh n\u1eb7ng thu\u1ebf.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 c\u00f4ng b\u1eb1ng v\u00e0 hi\u1ec7u qu\u1ea3 thu\u1ebf.<\/p>\n<p>\u2705 \u00d4n t\u1eadp chi ti\u00eau c\u00f4ng.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 b\u1ed9i chi ng\u00e2n s\u00e1ch.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 n\u1ee3 c\u00f4ng.<\/p>\n<p>\u2705 \u00d4n t\u1eadp ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 t\u00e0i ch\u00ednh \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n<p>\u2705 \u00d4n t\u1eadp \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n<p>\u2705 H\u1ec7 th\u1ed1ng ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n<p>\u2705 C\u1ee7ng c\u1ed1 d\u1ecbch v\u1ee5 c\u00f4ng v\u00e0 an sinh x\u00e3 h\u1ed9i.<\/p>\n<p>\u2705 \u00d4n t\u1eadp qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng.<\/p>\n<p>\u2705 R\u00e8n k\u1ef9 n\u0103ng ph\u00e2n t\u00edch t\u00ecnh hu\u1ed1ng t\u00e0i ch\u00ednh \u2013 ng\u00e2n s\u00e1ch.<\/p>\n<p>\u2705 Ti\u1ebft ki\u1ec7m th\u1eddi gian t\u1ef1 t\u1ed5ng h\u1ee3p t\u00e0i li\u1ec7u.<\/p>\n<p>\u2705 H\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<h2>T\u00e0i li\u1ec7u T\u00e0i ch\u00ednh c\u00f4ng VNU ph\u00f9 h\u1ee3p v\u1edbi ai?<\/h2>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi:<\/p>\n<ul>\n<li>Sinh vi\u00ean \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i.<\/li>\n<li>Sinh vi\u00ean \u0111ang h\u1ecdc m\u00f4n T\u00e0i ch\u00ednh c\u00f4ng.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh T\u00e0i ch\u00ednh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Kinh t\u1ebf.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh K\u1ebf to\u00e1n.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n tr\u1ecb kinh doanh.<\/li>\n<li>Sinh vi\u00ean ng\u00e0nh Qu\u1ea3n l\u00fd.<\/li>\n<li>Sinh vi\u00ean mu\u1ed1n c\u1ee7ng c\u1ed1 ki\u1ebfn th\u1ee9c t\u00e0i ch\u00ednh \u2013 ng\u00e2n s\u00e1ch c\u00f4ng.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi tr\u1eafc nghi\u1ec7m.<\/li>\n<li>Sinh vi\u00ean c\u1ea7n ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u00e1p \u00e1n.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb ki\u1ec3m tra gi\u1eefa k\u1ef3.<\/li>\n<li>Sinh vi\u00ean chu\u1ea9n b\u1ecb thi k\u1ebft th\u00fac h\u1ecdc ph\u1ea7n.<\/li>\n<li>Ng\u01b0\u1eddi h\u1ecdc c\u1ea7n t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<h2>L\u01b0u \u00fd khi s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u<\/h2>\n<p>T\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c cung c\u1ea5p nh\u1eb1m h\u1ed7 tr\u1ee3 h\u1ecdc t\u1eadp, luy\u1ec7n t\u1eadp v\u00e0 \u00f4n thi.<\/p>\n<p>T\u00e0i li\u1ec7u \u0111\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m kh\u00f4ng thay th\u1ebf gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n, v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c c\u1ee7a c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o.<\/p>\n<p>Ng\u01b0\u1eddi h\u1ecdc n\u00ean t\u1ef1 l\u00e0m c\u00e2u h\u1ecfi tr\u01b0\u1edbc khi xem \u0111\u00e1p \u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu nh\u1eefng n\u1ed9i dung ch\u01b0a ch\u1eafc ch\u1eafn v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng v\u00e0 t\u00e0i li\u1ec7u do gi\u1ea3ng vi\u00ean cung c\u1ea5p.<\/p>\n<p>Kh\u00f4ng n\u00ean ch\u1ec9 h\u1ecdc thu\u1ed9c \u0111\u00e1p \u00e1n. C\u00e1c n\u1ed9i dung v\u1ec1 h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng, ngo\u1ea1i \u1ee9ng, g\u00e1nh n\u1eb7ng thu\u1ebf, t\u1ed5n th\u1ea5t v\u00f4 \u00edch, ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, b\u1ed9i chi, n\u1ee3 c\u00f4ng v\u00e0 ph\u00e2n t\u00edch chi ph\u00ed \u2013 l\u1ee3i \u00edch c\u1ea7n \u0111\u01b0\u1ee3c hi\u1ec3u th\u00f4ng qua m\u00f4 h\u00ecnh kinh t\u1ebf, b\u00e0i t\u1eadp v\u00e0 t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf.<\/p>\n<p>C\u00f4ng th\u1ee9c, m\u00f4 h\u00ecnh, c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 nh\u00e2n t\u00e0i kh\u00f3a, g\u00e1nh n\u1eb7ng thu\u1ebf, m\u1ee9c th\u00e2m h\u1ee5t, ch\u1ec9 ti\u00eau n\u1ee3 v\u00e0 c\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 t\u00e0i kh\u00f3a c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y kh\u00e1c nhau t\u00f9y gi\u00e1o tr\u00ecnh. V\u1edbi c\u00e2u h\u1ecfi ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ed9t m\u00f4 h\u00ecnh c\u1ee5 th\u1ec3, c\u1ea7n \u01b0u ti\u00ean t\u00e0i li\u1ec7u ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong h\u1ecdc ph\u1ea7n.<\/p>\n<p>C\u00e1c quy \u0111\u1ecbnh v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e2n c\u1ea5p ngu\u1ed3n thu \u2013 nhi\u1ec7m v\u1ee5 chi, \u0111\u1ea7u t\u01b0 c\u00f4ng, n\u1ee3 c\u00f4ng, mua s\u1eafm c\u00f4ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi gian. Khi c\u00e2u h\u1ecfi y\u00eau c\u1ea7u quy \u0111\u1ecbnh, t\u1ef7 l\u1ec7, m\u1ee9c thu, th\u1eddi h\u1ea1n ho\u1eb7c gi\u1edbi h\u1ea1n c\u1ee5 th\u1ec3, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p>N\u1ed9i dung t\u1ed5ng quan trong b\u00e0i gi\u1edbi thi\u1ec7u \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng theo ki\u1ebfn th\u1ee9c ph\u1ed5 bi\u1ebfn v\u1ec1 T\u00e0i ch\u00ednh c\u00f4ng, kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u1ec1 c\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u1ee7a m\u1ed9t h\u1ecdc ph\u1ea7n c\u1ee5 th\u1ec3 t\u1ea1i \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i v\u00e0 kh\u00f4ng ph\u1ea3i t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf, \u0111\u1ea7u t\u01b0 ho\u1eb7c ph\u00e1p l\u00fd.<\/p>\n<h2>K\u1ebft lu\u1eadn v\u1ec1 T\u00e0i ch\u00ednh c\u00f4ng VNU<\/h2>\n<p>T\u00e0i ch\u00ednh c\u00f4ng VNU \u2013 \u0110\u00e1p \u00e1n tr\u1eafc nghi\u1ec7m \u0110\u1ea1i h\u1ecdc Qu\u1ed1c gia H\u00e0 N\u1ed9i (File DOCX 123 trang) l\u00e0 t\u00e0i li\u1ec7u h\u1ed7 tr\u1ee3 sinh vi\u00ean luy\u1ec7n t\u1eadp c\u00e2u h\u1ecfi, ki\u1ec3m tra \u0111\u00e1p \u00e1n, h\u1ec7 th\u1ed1ng h\u00f3a ki\u1ebfn th\u1ee9c v\u00e0 h\u1ed7 tr\u1ee3 \u00f4n t\u1eadp, \u00f4n thi hi\u1ec7u qu\u1ea3.<\/p>\n<p>T\u00e0i li\u1ec7u ph\u00f9 h\u1ee3p \u0111\u1ec3 r\u00e0 so\u00e1t c\u00e1c nh\u00f3m ki\u1ebfn th\u1ee9c nh\u01b0 khu v\u1ef1c c\u00f4ng, vai tr\u00f2 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, th\u1ea5t b\u1ea1i th\u1ecb tr\u01b0\u1eddng, h\u00e0ng h\u00f3a c\u00f4ng c\u1ed9ng, ngo\u1ea1i \u1ee9ng, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, thu\u1ebf, g\u00e1nh n\u1eb7ng thu\u1ebf, chi ti\u00eau c\u00f4ng, b\u1ed9i chi, n\u1ee3 c\u00f4ng, ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ph\u00e2n c\u1ea5p t\u00e0i ch\u00ednh, \u0111\u1ea7u t\u01b0 c\u00f4ng, d\u1ecbch v\u1ee5 c\u00f4ng, an sinh x\u00e3 h\u1ed9i v\u00e0 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh c\u00f4ng.<\/p>\n<p>Vi\u1ec7c k\u1ebft h\u1ee3p t\u00e0i li\u1ec7u tr\u1eafc nghi\u1ec7m v\u1edbi gi\u00e1o tr\u00ecnh, b\u00e0i gi\u1ea3ng, \u0111\u1ec1 c\u01b0\u01a1ng h\u1ecdc ph\u1ea7n, b\u00e0i t\u1eadp v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh gi\u00fap ng\u01b0\u1eddi h\u1ecdc hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch Nh\u00e0 n\u01b0\u1edbc huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u00f4ng, h\u1ea1n ch\u1ebf vi\u1ec7c ch\u1ec9 ghi nh\u1edb \u0111\u00e1p \u00e1n m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/p>\n<p>\ud83d\udc41 Xem tr\u01b0\u1edbc kho\u1ea3ng 20\u201330% n\u1ed9i dung.<\/p>\n<p>\ud83d\udcb3 Thanh to\u00e1n thu\u1eadn ti\u1ec7n qua VNPAY.<\/p>\n<p>\ud83d\udce5 Nh\u1eadn file DOCX \u0111\u1ea7y \u0111\u1ee7 123 trang sau khi thanh to\u00e1n th\u00e0nh c\u00f4ng.<\/p>"},"_links":{"self":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product\/8713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/comments?post=8713"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media\/8480"}],"wp:attachment":[{"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/media?parent=8713"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_brand?post=8713"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_cat?post=8713"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/docx247.com\/en\/wp-json\/wp\/v2\/product_tag?post=8713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}