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KHOA TÀI CHÍNH – NGÂN HÀNG
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TIỂU LUẬN MÔN HỌC TÀI CHÍNH CÔNG
Đề tài tiểu luận số 1:
 Th.s Lê Thị Khánh Thùy

 
TP.Hồ Chí Minh, ngày 21/01/2013
DANH SÁCH NHÓM 01
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
   
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Th.S Leâ Thò Khaùnh Thuøy
LỜI CẢM ƠN
C!DE.70>F1'7G!.7!=9:!64!
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Th.S Leâ Thò Khaùnh Thuøy
MỤC LỤC
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Th.S Leâ Thò Khaùnh Thuøy
LỜI NÓI ĐẦU
N@'Y'">`HlHIH<H9iJ"7"P"'=m!
KHc`!=9n!a'JF@F4!!o!`!QH:YK!.U.H9i0Q
JF@XgH\"G[+#Lc=1!]!.KP"'=m!!d7174!
H[7Y'a'79'd7d'=ha'7G4!HKdJF
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F@'QHY."d71eZ"Y'Q&Hc!a'79HKd
JF@QG=%QEIca''L6r!:+!H&!&"P"0a'7
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GVHD:
Th.S Leâ Thò Khaùnh Thuøy
XcJF@%=9:![7U1&P"#["RF&P"'&KdRHc!%
=9:![7U1P"'"!\"d7YX@Hl&a'!&07!1&=M%=":!
P"#@H%QP"'!]'!9:d!9:[7P"'[iGF@Q8!9:1<Hc!
Wu[iGa'X0.QY1!yp7'#d4eyKX"c1!9:0S
O![iG"!a'EIcQd7HZ1JF@&=Z[7<Q79
F4!M'd71F@%=9:!7WMcYKdSF@

K&dqHJEIcQ<1HJ"FHZ.U.YK!d7[7`D1&["RL69iZ
SZd&[_U1Y'"
- Thứ nhất, Nhà nước can thiệp vào kinh tế là để khắc phục nhược điểm, khuyết tật,
kiểm soát các quy luật của nền kinh tế thị trường:
,"0[_"!\"QP"0[_!&=%QP"0[_[9"4!JQX'P"0[_=MHJ"
WJF@%=9:!ƒUVH@[_"#@F@%=9:!U1L9dR#Q@"
D1P"#["R"!\"eJF@%=9:!U1<='F0`!.Xu!
"!\"d7%=9:!['1Hc!QdKQHqH'„edR7D1HC!P"#["R!&=%7
F4!\YP"0[_a'L9!@HI^!QJF@%=9:!
F4!Z&=Zc&&@"@"Y'd78=ia'79L7
9dd'=hP"0[_d7HJ"h'C[iQFgS]!9iHZa'JF
@%=9:!odFa!10!o'1f@"QY<='d7HcP"#JQ4
=9:!U1„[709n!=q[H@%=9:!Q!&07#C'F4!lH%L
Gde@7\0Y'a'79L
- Thứ 2: Nhà nước can thiệp vào kinh tế nhằm để điều hòa mâu thuẫn về mặt lợi
ích: vdF@[7>eF@H9i=qJ"[iGd7+![7c4=9:!
^'H!J".""Vq9!"!P"#[<X'1!r([1<GY'"
…c[7Q.""V!]'&U1'.=M9>!=9:!dGUS9='1Hl
7!'F4!Yh!†!QcXME.<[iGXMF'9E.<dKQ7!
'Q=G"QFZ"U&!„
…'[7Q.""V!]'ad7i6.#[7.""Va'P"'['1Hc!J
[9>!F4!4!Xu!d7!9iHI!9:[7L
…p'[7Q.""V!]'U1'.dc!Hr!=K=&=&dc!
Hr!Qd79a'&U1'.L
-Thứ 3, Nhà nước quản lý về kinh tế nhằm hỗ trợ, đảm bảo, tạo điều kiện thuận lợi
cho các thành phần kinh tế phát triển đồng đều.
Trang 9
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
N@%=9:!a#@"WC=m!H@]!"\"F0`!'1&Q

dO!E'QdO!HfXFF`L
Trang 10
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
1.2 Cơ sở lý luận về tài chính công
1.2.1 Khái niệm tài chính công
D1P"'HZa'&7F@m'Q7G4![7l!Z&
1<Hc!"Xu!JU179@7Q0&K!&P"'F
@0#Y=1!P"&=e<1[Rd7YwUS!&P"54!QuSdSd
&^`!a'79d7H&^!&"\"Q[iG"!a'17EIcL
p0qa'7G4![7&1<Hc!"a'79Q&@7.
XlYwUS!!"r[a'&aZ4!P"#JZU9e^Jd7!g
d&P"5JH9ie7d7YwUS!uH&^!#M"\""!a'7
9=1!&[vdF@QEIcL
1.2.2 Đặc điểm của tài chính công trong nền kinh tế hội nhập
} ;<d1<Hc!a'7G4!=c![=1!JF@cRL'=hP"0[G
F@a'79HI&"#H@^Hc'1L
} "a'7G4!a#@"[74!P"'&H<1["RdJ!.Y&P"K!'QH<1
["R"@QH<1["R97GJdo''!G9T!@do''!Gq
!"#L
} 7G4!'!G"P"0d74!Xu!uXOHglqd7Yw']'
F"#@Ra'JF@%=9:!L
1.2.3 Phân loại tài chính công
} `^D1aZP"0[_
• 7G"!a'79
!.Y&79[7F."P"'=m!qa'7G4!
GUS!79"#Hc!dK1!.Y&79
=]79HZHJh!1&F10Xq9:!Z&
Y=1!`7F'L
• 7Ga'&>P"'7G79d7H>d%Y!4![R

H9iU1cYKHfHZHfXa'7!'4!L!17='.Ka'7G
4!hH0X01U"#=e1<Hc!a'Xc&#79d7H0X01'P"K
h!L
} 6!d'=h[74!SHZ"#Z!'1cR&!"r[7GQ4!!QFv
"Rd7!"r.[&P"K!'=M@!L
} @[RZ@Q7['!&[GHZ&P"K!'@7&1<Hc!=1!4
=9:!XeH†!h'Rd71JF@17\"L
} 7Hc![CH|#YwUS!"P"0!"r[7GP"K!'Q!\<@
=a=1dJG=%=1!&KP"'7GP"K@d7H\"9P"K@!7#7!
`!=9n!L
} 6J"@&1<Hc!F@EIc'=hHJ"@dv4&1<Hc!F@EIc
a'7G4!H9iC=m!>=1!>@%=9:!uFgS]!
qX<a'%=9:!LYwUS!7G4!HZ]!SM"F@
dv4=q[1<n8P"K!'d78:Fe[7cHJ"FF`L
…JF@7G4!d'=hCH|#F@`!=9n!lH%d7XJ
d]!L^`!.Xl!"r[7G4!P"'P"&=e<1[Rd7YwUS!
P"54!Q7G4!&Hc!H@d.Xld7!\.!'1"P"0Yw
US!&!"r7G=1!17XcJF@L4!S"@d&^"@Y"q
d79"HIF&'"HKdo![1<Y0|!7!JdO![Il„7G
4!d'=hH%9!H\"9HJ"W>q"JF@FGG1f<@
&=ZY0E"qFU1'D1o![1<Y0|L'#9dd.Xl!"r
7G1H\"9E.#U!>Yn<\!H\"9d71&!7!JDK&4!
=e+m8=i7G1&7\F@=1!&=9:!i\@
Trang 12
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
9=i!&=iq„7G4!!\<1HJ"F"R[i1&=ZY0
E"qFU1'e7d717>q"Y0E"q>q"F@uCH|#
F@`!=9n!L
…JfEIc7G4!H!d'=hP"'=m!=1!d4!

…o'R<='XeH†!Q!0HcP"#Jd7HfP"#J=1!FU1'L
b1&Xt!`Y4!qiQ1‚U1!'1[9"7!1&QK!q%=9:!0
9L
}nw'F@d7o!X9cRF@P"K@QH'9>!1&QH'U<!1&
P"'d@!Qa=9>![7X<dq0&9QX@JF@9'
7cXcRa'JF@@!d7F"dL
}n=c!>c&=Z1H4!H01.U."cq0&\![=M0
9LiGU1Hl<![<H9i.K=c!Fgd79>!HKXeH†!
Trang 14
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
=1!EIcL.U.!7#7!J">cd[7Q@"=^d7.!
'1=eHcd`'d7`![7Hc!L,"&=eHl!CR^H\#Ha>
HH@F†!H%P"'HZ‰;&=ZF@0HH4d@Xcd74!Xu!EI
cQX01d4=9:!ŠQSM"7Hc!‰U.!7"Q9<QEIc
4!Xu!Qd`ŠL
}:HlQHq91&FtFa!10!F@}EIc‹JF@`!
=9n!F&'d7d]!gQ<1M]!"#ZX@>X0=1!&=ZF
@}EIc‹!]d]!d'=h[IH<1a'60!‹!]d]!Hc[RaP"#Jd7'
P"K!'Q<1"#ZX@<=1!P"&=eQ6Hq9Q0H&!FZ
H:YK!&\![.U.QH<7Gq9i!dJE1&H!0!‡1d7&
=Z1!9:L
2.1.1.1. Giai đoạn 1986-1987:
6l9U"#Q"|X%dJf99n!d7H9:![KHld7@7Hl
=M@ncYK[vdL
}6<c60!HJ='H9:![KHlQ=1!HQq<#M"\"Hl9
U"#L99n!1d‰YwUS!HC!HgP"'7!1&}J[7Hf=9!^'
a'>@dJP"0[_ŠAY'"GF@1<BQHht‰Y0E"q0!gd%=9:!Q
m1<Hc!F@0Y1Y&Gd"P"0Q&l^d7H>d%F@
0XOHgGd7[IHZ&Y0E"qn=c!ŠQdLdLH9i!=1!p&1&1

}GHZl\1&A**BQXgH\"=ZF'=c!o`**L
`**)Q'=n77dM~•~d7Xe9:!1&P"'d
5L
}pIXtJ"[1<!q#‚E"qF|"d7@HcP"0[_Xu!<!<L
Kết quả::&X@HlZ@H9i@7Hr!Xcd7qP"&QJF@
HIH<H9i]!F@P"0`!=9n!d7&=Z‰!1<SŠ!1<9>!`!
=9n!)}/Œk`‹;`!=9n!H<F{[S`**)*Q)/ŒL•H`!F_H<
{Ž`**/d73{Ž`**L67`!=9n!d7"#ZU%>q"F@
<H9iE&[RL{[!9:!‡1!0'L
2.1.1.4 Giai đoạn 1996-2000:
%HlZ@\]![<QJF@%"&Hc!M"<s
a'"cFa!10!}JF"dL
ow'"K`1997QJF@9'%"&Hc!M"o"cFa!
10!F"dd7ee%=9:!@!Xq[iA!&J"f7!E"qF|"a
[a''9!<1Q7MQU\"[w'X%!0<1fXqlH%BQc!9n!
d&Hc!U1&#@"F‚XM=1!!.#='Q[71KHc`!=9n!F@X%Y"#
!0F‚1U7QJF@!"#>[.d71e=<!=e=Lh!H\"99!17
=@X%YS!0<d7[MS=1!FUh!•~dVH9iU"#=ed7`!
Trang 16
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
[ML1H@`QKHc`!=9n!dV9'F4S[<H9i^a'!'H1<
**/}**L
}o`1998QGa&US!GY&yFG\"H\"9yuFgSE"
9!Y"#!0KHc`!=9n!d7e=<!=e==1!JF@LGY&7#
&Hc!dUR#JF@QY1!+!!.#='cYKR"P"0M"QSr&
#@"Ka'>@+AX'1qQE1QX01c79QHcP"#JBQ[7!0
"[a'9>!=eHJ"W>q"uCH|#P"&=eHlD19!
%=9:!}nw'L
}"R1'!H9i&US!o`Q!CF"d9.1&Ft

Kết quả:JF@F4S[<%`!=9n!H[M‹!]d]!H9ilH%L
JF@cRY."d7'>d71JF@@!‹Y1!&dqHJdJq
[9i!`!=9n!A&dqHJ>q"QZ@QY^<='B[7=q!M=m!LJ
F@dV=1!e=<!SR"E'>L`!=9n!dVq>^J`!L
F@%=9:!9!U19'F!P"0[_M.
'!7"!‡1Q4$4=9:!d7&<EIcHIU$='dKHc`!'L
JF@`!=9n!'19!WYK`![<='n^qQ!.#[I!
G7!"#ML
JF@dVun9F@H'!&=ZL=1!>q"F@Q['1
Hc!4!  !dV  @  !\  3Œ  ABQ  J  F  @  dV  a  #@"  X'1  !r
&U1'!td7do'L&U1'!791<Hc!F‚"P"0L
2.1.2 Giai đoạn 2006 – nay:
7/2006'"J"`H7&Q'HIG^!'R€•LF
7#_!v'=qP"'=m!dJfF@a''LiG[q7'
"H9iocR[7%=9:!E"qF|""R[i1'n=c!LD1H
7!''YsH9i<='XeH†!d&HKaF&QF4!hd9!
J"=710dJ"@d7<!<9'#]'LoHYs`!9:!J[F
@4!P"'dH|#<1<Hc!E"qF|"Q"CH\"99!17L
'"`H\"!'R€•QF!<E"qF|"a''HI`!=9n!F&
'1AQ)ŒBL;a'09`!Q)ŒQ'1qFZo`**3LO!dH[7!&
M"UO!*&!H\"3`!3Q(ŒL"#MQKHc`!=9n!'a'J
F@+!J|F&J"!"#>[<&L
Sang 2008@K>XI1!&"K`3Xg!"roY[D1'!a'!&
E`!U\"Q!&0M"UO!]!&!H\"`@S`!<(Giá dầu thô
quý 1 năm 2008 tăng gần 40% so với giá bình quân năm 2007, Giá phôi thép đầu năm
2008 đã tăng 45,1% so với cuối năm 2007, Giá phân urê, giá bột mỳ, gạo tháng 3 năm
2008 đã tăng hơn gấp đôi so với năm 2007 ) &U\"Q!&[9>!`!<F@
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GVHD:
Th.S Leâ Thò Khaùnh Thuøy

9g!0ŒM"7GQ&U1'!0=7Y1&q0&F10
u<!&7d7G[9"4!L
} Sáu là, tăng cường công tác quản lý thị trường, kiểm soát việc chấp hành pháp luật nhà
nước về giá. KMP"#@F4!HZE0#='e=<![<US!&X@Hc!=M%=9:!
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GVHD:
Th.S Leâ Thò Khaùnh Thuøy
HZH\">Q.!!&Qq[7&f7!@#@"1Y0E"qd7M"UO!Q9E`!
U\"QYg‚QE`!Q"K]'XQ[9>!Q|„‹!`fe=<!
X"4[R"P"'XM!QHfX[7X"4[R"E`!U\"QF1&!Y0L
} Bảy là, mở rộng việc thực hiện các chính sách về an sinh xã hội.=9ee!&0
`!'1Q09n!H@H:YK!a'.U.Qq[7dO!!‡1Qc!‡1QdO!X%
M'Q!9:['1Hc!"RqQGaHIa=9>!n=c!&G
Y&dJ'YEIcL
GaHIP"#@H%`!Œ^[9>!KZ"1]!!9:['1Hc!
"cFK>P"'79Q[[9i!d+='!Ql^G=%Ql^G=%}EI
co!7#&!`LGa+!P"#H%HJ"W^[9>!KZ"
D19!`![MHKd['1Hc!'[7d1U1'!dKH\"9
9!17Q>P"'Ql^9!17Ql^P"K@d7&.!9:9!17<
'Q['1Hc![7dn4!#QU1'!Qi&EIQli&Q='!=<Q
c!'HeQ&.d7&l^F&a''"M9['1Hc!L
’M!d!9:['1Hc!HIP"'m!JAFZ0['1Hc!U1U1'!U<#
!JBQ^[9>!KZ"P"#H%'1>Gq3ŒY1d^[9>!KZ"dO!L
!17='QF10!Q="!9:dJ9"d7!9:9n!=iqX01ZEIcHIH9i
`![9>!ŒQ>Q)="!9:4!HIH9iHJ"W=iq[MŒY1d
^"|7L
a9!GaHIX'7P"#@H%YK*k,6}!dJcYKGY&
8=iHr!X71U.cZ"YKQc"cUGY&Qc!‡1QcR!‡1d7
!9U.LD1HQqXu!J9>!H9>!)[GU\"10k`AU\"gY&!B
1&c[7Hr!X71U.cZ"YKQc"cUGY&d7c!‡1n]!

}GY&!0"@F10!L{Hr!L
}`!MU9iX01[IGUS!1U1'!F10!3L{Hr!L
}&F10FG\"F&u!`fY"#!0F@QH0X01'YEI
cF10!3L{Hr!L
FG\"09n!KqH%AFGG"\"`!QUV`!
;BQ"#M+!HZ[<J"[S#Y'"7#<1X1!X!H\">X1!X!^!
Trang 21
GVHD:
Th.S Leâ Thò Khaùnh Thuøy
F1&d7XqHc!Y0Q[<&`!'1Q.S!.Y&f!UVi79
`!'1Q!.#XqlH%{!&d7XqlH%F@dv4L!7#)kk*X%
&!&F10!)Œd7H@&!QGa0"#MXKUo!!FG\"L
p9Y'!H\"`2010QU1KHcrSF@a'`*d7F@P"0&
!FG\"F&q9i!MdqU^&!FG\"HIF4!H9i@7
U^F1&d7'!L&^[IY"qGY&+!H9iU"#=en^=qq
u@S8=i1YSra'JF@L"#MQ!'#Y'"P"GkQe
eF@dv4HIJ"Uq""Xql7XZ"P"'=m!q[7[<&
XgH\"U.!'1L=9eeeHQGaHIX'7Nghị quyết 18/NQ-CP
dJ]!!0&X01H0lH%F@dv4QF4!HZ[<&'1d7H<KHc
`!=9n!F@F10!Q)Œ=1!`L
6.#[7d`X0ZP"'HZa'GaXgH\"]!Hc!&H\"M
gfGY&F@dv4QFJ@[<&d7qRc^`!=9n!
do'0L&!0&a#@"a'!%H%X'1!r
} NJ@[<&AGUS!`!)ŒQ>@[IY"qt'"RQlH%!&Y&!&
dR9>X0B
} CH|#E"qF|"Q<@RYM"Q0&.'1&AHJ"7{!&[
1<Q&X&8=iE"qF|"Q<@RYM"]!f7!=1!9HI
Y0E"qH9iB
} p01H0!"r[SM"&=ZF@}EIcA`!"Q@FB
} p01H0lH%Q'17a'K!7G}!.7!

N@P"0QFJ@[<&74!L'"G&!QWYK!&M"UO!h/Œ
Y1d"K`QH.#[7^`!=qqY1O!Fea'J"`P"'LX01
H0&.'1&L6.#[7:HZ'E"qYM"Y'"J"`RYM"=q
'1AE"qF|"H<(Q))WŽQ`!QŒ‹=1!FRFRF|"H<(Q/W
ŽQ`!QŒY1dO!FeBL6.#[7:HZ'E"qYM"Y'"J"`
RYM"=q'1L
O!d`!"CH\"9Q!0!.dK•~K>QFJ"K`!'1!C
1!"rdK!1<UrU71>QF@W!&kŽU"#=elH%LoF@P"0
FJ@[<&QlH%d7.!'1!&=%Hr!cQ[IY"q1d'#HI!0'
dl!^!0)}ŒQOidU$X@a'[<&QF@dv4d7%=9:!
JLLL
fUOH<H9i]!7"[9!eeF@}EIchJ"
FF`&^LN@dv49'YlH%d]!gQWYK!&M"UO!
E"9!`!=n[<Q`!=9n!R>Fedm!QY0E"qFU1'Sr
RQiEq"!.7!RH9i!0P"#@Q%=9:!7GJh^<L
1gfGY&Jd7H\"94!o`M&U1'!
!fJ"FF`Q7!'rF1'1QXqHc!Y0H!X`!L7!="WHr!
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GVHD:
Th.S Leâ Thò Khaùnh Thuøy
‰4Š=1!XqHc!Y0QW[7!rF1dVn^ŒQ()LU1'!&
Y0Q!o!1<Hc!L\"@&U1'!h1<Hc!HJ"!04!Y"qo}
(ŒLiEq"!.7!`Wn^(QŒQ'#HI`![MQ}ŒQdYKJ
LWHr!LpM<]!F@P"0H<H9i=1!!%P"#@YKk,}
;Qh=qJ"dqHJqX&\!0P"#@udo'FJ@[<&QlH%
F@dv4Qdo'X01H0`!=9n!OiL
”'"FH&!&eeF@QGaHIe=']!f<@\
FgSL
5/2012!%P"#@(k,};a'Ga='H:H9iED9[7c[J""K
q^"u!0t']!‰CYKŠH'![7FY^JF@L!%P"#@R="!

gfQFa!10!i4!."•"LLL=1!HQYF&l@"q!&7!
[1<Q>cw'E"K!U9!&QRGU9LHr!9N;AI^!
F1&a'4!#l\'.'B[7HZKq=1!X^='"!a'%
=9:!^!F1&'`'#L
&>q"K!!.7![7c=1!X'+ma'P"&=e&q"=C
JF@}a=9>![H9i60!HJ='Y'"H<cdo'P"'A6<cbBuHl
d7.!'1J[7GQ`![P"0=%HZG^!d!'H1<&=Z
a'F@Hq9}&=ZD1J"Y."c&XJd]!Qq[9i!LA7
hQG!v'd76q0Y&Rd'"U1q'F10<:Y'"F
YwUS!P"&J"dK"#Hc!!g<HZ1d'#="!U7<BL
2.2 Tài chính công trong nền kinh tế Việt Nam
2.2.1 Tình hình hoạt động thu chi của ngân sách nhà nước
p0!K!FM"!.Y&79P"'&`
)  3  * 
l!" *L* L3 3*L/3 ()L(* /L3( //L(/
l! L*3 (**L/ /*/L )/L*) L(3
A!"rl!S4!FMB
2.2.1.1 Thực trạng về thu của ngân sách nhà nước:
"!.Y&79!g[Jd=<!1<Hc!a'17XcJF@
d7YdRHc!a'&<=O!&=%9&<=O!&0"RQ[IY"qQ„
=1!Hl!Y0|P"KcA;B[7.KF&P"'P"#@H%YdRHc!
a'&<=O!&=%do'&Hc!H@Y`!!0^"do'Hf='#M"\".!
'1&US!HJ"@a'"!.Y&79HKdJF@L!"r7G
a#@"e7MP"5!.Y&79[7!&=%Y0|f!UH9i`!
=9n!d^'1=1!F"d+!9@!L
=1!]!`P"'79'HIX'7J"GY&dJ"a'!.
Y&79HZ&1!T]!d9!gF>UR#!"r[=1!.U.H\"9
d71&=ZFU1'QY0E"qL{["#Hc!dKH\"9=1!U.HZ`!!"r
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