KIEM TOAN NHA
Nl/6C
DE TAI NGHIEN
ClJtJ
KHOA HOC CAP BO
THUC
TRANG VA
GIAI PHAP
CHONG
THAT
THOAT
NGAN
SACH
TRONG HOAT DONG KIEM TOAN DAU
TV
XAY DUNG CO BAN CUA KIEM TOAN NHA
NUOC VIET
NAM
Chii
nhiem de tdi
Pho
elm
nhiem de tdi
Thit
ky de
tdi
CN. Le Hung Minh
TS.
Tran Duy Thanh
CN.
Nguyen

4.
Hdi Xay dtrng Viet nam, Hiep Hdi tu vin xay
dimg
Viet nam, Hiep hdi
nha thiu
xay dimg
Viet nam (11/2003), Hoi thao chdng that thodt,
lang phi trong dau
tuxdy
dung, Ha ngi.
5.
Kiem toan Nha
nude
(2004), Kit qud kiem todn nam 2004 trong linh
vuc dau tu vd xdy dung, Ha ngi.
6. Luat Xay dung Viet nam.
7.
Nghi dinh sd
52/1999/ND-CP
ngay 08/7/1999
ciia
Chinh phu ve quy che
quan ly dau tu XDCB.
8. Nghi dinh so
12/2000/ND-CP
ngay 05/5/2000 cua Chinh
phii
vd sira
ddi bd sung nghi dinh 52 ngay 08/7/1999.
9. Nghi dinh sd 07/20()3/ND-CP ngay 30/01/2003 cita

81
ngay 07/7/2003.
17.
Ngudn Bao Tien phong sd 243 nay 05/12/2003.
18.
Ngudn Bao Tidn phong sd
137/2003,
Xdy dung cdu Hodng Long vd cdu
Ham Rong: that thodt 4,5 ty ddng.
19.
Hoai Nguyen (06/6/2004), "Mgt cdng trlnh ky
liic
vd lang phi",
Vietnamnet,
23.
Thdng tu sd
44/2003/rT-BTC
ngay 15/5/2003
ciia
Bo Tai chinh hudng
din quan ly, thanh toan vdn dau tu.
24.
Thdng tu sd
45/2003AT-BTC
ngay
15/5/2003 ciia
Bo Tai chinh hudng
din quyet toan vdn dau tu.
25.
Pham Khic Xuong (2002), Thuc trgng ve tham

TRONG 4
DAU TU
XAY
DUNG CO BAN VA VAI TRO CUA KIEM TOAN
NHA NUOC TRONG VIEC CHONG THAT THOAT
1.1 TONG QUAN VE DAU TU
XAY
DUNG
CQ
BAN VA TRINH TU 4
QUAN LY DAU TUXDCB. UU,
NHUOC
DIEM
1.1.1 Khai niem ve dau
tir
xay dung co ban va cac cong trinh xay 4
dung
CO
ban.
1.1.2 Dac diem chu yeu cua dau
tir
xay
dung
co ban 4
1.1.2.1 Ddc diem san pham xdy dung 4
1.1.2.2 Ddc diem chu yeu cua san xudt xdy dung 6
1.1.2.3 Ddc diem cua vdn dau
tuxdy
dung ca bdn
ciia

1.2.2A
Giai doan chuan
bi dau tu 17
1.2.2.2
That thoat trong giai doan thuc hien
dau tu 18
1.2.2.3
That thoat trong giai doan
ket
thuc
xiy
dimg,
dua du an vao
khai
21
thac
stjr
dung
1.2.3 Tac hai cua
that thoat, lang phi.
22
1.3
VAI
TRO CUA KIEM TOAN
NHA
NUCJC
TRONG VIEC KIEM TRA
24
TAI
CHINH CONG

co ban.
Chuang
2
:
THUC TRANG THAT THOAT, LANG
PHI
TRONG
32
XDCB
THCII
GIAN
QUA vA
HOAT
DONG
KIEM TOAN
CAC
DU
AN
DAU TU
XDCB BANG NGUON
VON
NSNN
DO
KIEM
TOAN
NHA
NUOC
TIEN HANH
2.1
THUC TRANG

50
doan
ket
thuc
xay
dung
dua
cdng trinh
vao
khai thac
su
dung.
2.2 HOAT DONG CUA KIEM
TOAN
NHA
NUCIC
DOI V6l cAC
DU
51
AN
DAU TUXDCB TRONG
cAc
NAM QUA.
2.2.1
Ket qua
kiem loan
cac du an dau tu
trong nhirng
nam qua cua 52
KTNN.

quye't
todn 60
vdn dau tu
kip
thdi.
2.2.3 Danh gia ve that thoat, lang phi trong cac du an dau tu xay 61
dung qua kiem toan va cac van de dat ra.
2.3 KINH NGHIEM KIEM
TOAN
CUA MOT SO
NU3C
TREN THE Gl6l. 64
2.3.1 Vai tro
ciia
cac ca quan Kiem toan nha
nude
trong viec phong 64
chdng that thoat, lang phi.
2.3.2 Bai hoc kinh nghiem
riit
ra cho KTNN Viet Nam tong cac giai 65
phap,
each
thiirc
phat hien that thoat, lang phi.
Chuang
3 :
DINH
HU6NG
VA

cua Dang va Nha
nude
ta ve chdng that 71
thoat, lang
phi
trong dau tu XDCB.
3.1.2 Cac giai phap chdng that thoat, lang phi trong dau tu xay
diJtig
73
ca ban
bang
ngudn vdn ngan sach nha
nude
3.2 DINH
HU6NG
VA
GIAI
PHAP TANG
CUC^NG
VAI
TRO CUA 78
KIEM
TO
AN
NHA NUCiC TRONG VIEC CHONG THAT THOAT
3.2.1 Giai phap ve chinh sach nhan su va ca caiu td chirc. 78
3.2.2 Nang cao chat luang dao tao bdi dudng cho kiem toan vien 79
3.2.3 Md rong pham vi kiem toan va loai hinh kiem toan 79
3.2.3.1 Md
rgng

Md DAU
1.
Sir
can thiet ciia de tai nghien ciru
Nen kinh td
nude
ta tren con dudng c6ng nghiep hoi, hien dai hoi nhung
nam gin day lu6n dn dinh phat trien vdi tdc do tang trudng cao ttr 7-8% nam; mgt
trong nhirng ye'u td gdp phan quan trgng quye't dinh su tang trudng nay li boat
dong dau tu xay dung co ban (XDCB) Cang ngay cang dugc tang cudng de xay
dung
CO
sd vat chat ky thuat, cong nghe tien
tie'n
cho sin xuat cua xa hoi. Tdng
miic
diu tu
ctia
toan xa hdi
binh
quan d
nude
ta mdi nam dat 400 nghin ty ddng,
vdi nhip dd nam sau cao hon nam trudc, trong dd vdn diu tu
ciia
Nha nude chiem
ty trgng
tir
50-55% tdng vdn dau tu, chie'm vai trd chii dao trong co cau vdn
ciia

cd kha nang tham gia
tich cue
vao mat tran chdng that thoit, lang phi cong quy,
tai san cua Nha
nude.
Qua 12 nam hoat
dOng,
KTNN Viet Nam da the hien rd vai trd quan trgng
khdng the thieu trong cong tic kiem tra, kiem soat viec quan
ly sir diing
cac ngudn
luc
tai chinh va tai san cong ciia Nha nude; vdi ket qua kiem toan da kien nghi
tang thu, tie't kiem chi cho NSNN hang chuc nghin ty ddng; trong dd rieng
Iinh
vuc dau tu XDCB, qua kiem toan cic du an dau tu xay dtrng va cac Chuang trinh
muc tieu da kie'n nghi thu hdi ve ngan sach hang nghin ty ddng, ngoai ra cdn phat
hien nhieu sai pham ve viec chap hanh trlnh tu, thu tuc dau tu, chap hanh cic quy
che'
ve quan ly dau tu xay dung, quy
che'
dau thau va cic che' do tai chinh ke loan
khac de kie'n nghi cic don vi khic phuc kip thdi, gdp phin
tich cue
phdng chdng
lang
phi,
that thoat trong diu tu XDCB. Tuy nhien
nhirng
nam qua trong bdi canh

sir
dung vdn
NSNN d
nude
ta va tii dd cd nhirng giii phap cin thie't trong boat dong kiem toan
diu tu XDCB cua Kiem toan Nha
nude.
Xuat phit
tir
cic ly do tren, chiing toi lua chgn nghien cuu de tai: Thuc
trang vd gidi phdp chdng that thodt ngdn sdch trong hoqt ddng kiem todn dau
tu xdy dung ca bdn cua Kiem todn Nhd
nude
Viet Nam
2.
Muc dich nghien
ciru
ciia de tai
Day la de tai nghien
ciiu iing
dung, tren co sd di sau phan
tich
ly
luan
co
ban ve that thoat, lang phi, dac diem cua qui trinh diu tu XDCB, ddng thdi dinh
gia thuc trang ve that thoat, lang
phi
trong cac du an diu tu XDCB
sir

cun
De tai gidi ban trong viec nghien
ciiu
thuc trang va giai phap chdng that
thoat ngan sich trong boat dong kiem toan diu tu xay dung co bin
ctia
Kiem toin
Nha nude Viet Nam.
4.
Y nghla khoa hgc va thuc
tiln
cua de tai
Khai quit he thdng hoa vi lim rd nhirng van de ly luan co ban that thoit,
lang
phi
trong cac du in dau tu XDCB bing ngudn vdn NSNN.
De xuit nhirng giai phip cu the cho boat dong
ctia
KTNN de chdng that
thoat ngan sach trong boat dong kiem toin diu tu XDCB cua Kiem toan Nha
nude
Viet Nam.
5.
Ket caiu ciia de tai
Ngoai phdn md dau, phdn ket ludn va cac phu luc cin thie't, de tai dugc
trinh bay lam 3 chuong nhu sau:
Chuang
1:
That thodt ngdn sdch Nhd
nude

NHA
NU6C
TRONG
DAU
TUXAY
DUNG
CO
BAN
VA
VAI TRO CUA KIEM
TOAN
NHA
NUOC
TRONG VIEC
CHONG
THAT
THOAT
1.1. TONG QUAN VE DAU
TUXAY
DUNG CO
BAN
VA
TRINH
TUQUAN
LY DAU
TUXDCB.
UU, NHUOC DIEM
1.1.1.
Khai niem ve dau tu xay
dimg

lao dong ciia con
ngudi,
vat
lieu
xay dung, thie't bi
lip
dat vio cong trinh, dugc
lien
ke't dinh vi vdi
da't, cd the bao gdm phan dudi mat dat, phan tren mat dat, phin dudi mat nude va
phin tren mat
nude,
dugc xay dung theo thiet ke. C6ng trlnh xay dung bao gdm
cong trlnh xay dung cdng cdng, nha d, cong trlnh cong nghiep, giao thong, thuy
lgi,
nang lugng va cic cdng trlnh khic.
1.1.2.
Dac diem chu yeu cua dau tu xay dung co ban
1.1.2.1.
Ddc diem
san
pham xdy dung
-
San phim xay dung cd
tinh
chat cd dinh, noi sin xuat gin lien vdi nai tieu
thu sin pham, phu
thuOc
true tiep vao dieu kien dia chat, thuy van,
khi

dia diem, dieu tra khao sat de du in diu tu dam bio
tinh
kha thi cao.
- San pham
xay
dung cd quy md Idn, ket cau
phu:c
tap, chu ky sin xuat dai:
San pham xay dung la cdng trinh xay dung khi da hoin thanh va dua vao
sir
dung,
dua ra trao ddi mua bin tren thi trudng bit ddng sin
la
tai sin cd dinh
nen
khdng
the
la
nhirng sin pham nhd be, san xuit hang
loat
nhu trong san xuat cong nghiep.
Ke't ciu ciia san pham da dang, phiic tap, mdt c6ng trlnh cd nhieu phin hang muc
cCng
trinh, mgt hang muc cd the cd nhieu don vi cong trinh, cic bd phan cong
trinh cd yeu ciu ky thuat khic nhau Tii dac diem nay ddi hdi khdi lugng vdn diu
tu thudng
Idn
hoac rat
Idn,
vat tu lao dong, miy thi cong tap trung nhieu, do dd

thi cong va quan ly
trong c6ng tic thanh quye't toin
vdn
diu
tu.
- San pham xay
dimg
cd thdi gian sir dung lau dai nen chit lugng sin pham
cd
5'
nghia quye't dinh den hieu qua hoat
dOng
cua cac nginh khic nhu: do san
phim
xay
dung mang tmh chat la tai sin cd dinh nen cd thdi gian sir dung lau dii va
tham gia vao nhieu chu ky sin xuat.
Tir
dac diem nay ddi hdi chat lugng sin pham
(cong trlnh) phai tdt; mudn vay cin
chii
trgng nang cao chat lugng cong tic quan
ly
kinh te', quan ly tai chinh vi chit lugng xay dung d trong tit ci cic khau trong qui
trlnh diu tu.
Do dac diem thdi gian
sir
dung
lau
dai, tudi thg cao, nen sai lim trong xay

cQng
nhu qua trlnh thi cong. Do dd de khic phuc thit thoit, lang
phi
cd
th^
xay ra chang nhung phai than trgng vl chu truong, ma cdn ddi hdi phii cd trlnh
do td chiic, quan ly tdt d cac khau tii c5ng tic thim dinh du an, tham dinh diu thiu
xay dung, dau thiu mua sim thiet bi, kiem tra chit lugng cdng trlnh trong qua trinh
thi cdng, nghiem thu thanh toin, de'n khi tdng nghiem thu vi quyet toin du in hoan
chinh dua vao khai thac, sir dung.
- Sin phim xay dung cd tinh don chiee, rieng le: Mdi san pham deu cd thiet
ke'
rieng theo yeu ciu du an; mdi cong trlnh cd yeu ciu rieng ve cong nghe, quy
pham, ve tien nghi, my quan va ve do an toan. Do dd khdi lugng, chit lugng vi chi
phi xay dung
ciia
mdi cong trinh la khong gidng nhau, mac du ve hinh thiic cd the
gidng nhau khi xay dung tren nhirng dia diem khic nhau.
Vi
vay, cin phai cd du
toan cu the cho tung cong trlnh, ttmg hang muc cong trinh va du toin chi tie't theo
thie't ke' td chiic thi cong. Du an phii gin vdi viec chip hanh nghiem chinh quy
trlnh quy pham ky thuat.
1.1.2.2. Ddc diem chu yen cua san xudt xdy dung
- Dia diem sin xuat khong dn dinh: Mdi cong trinh dugc tien hanh d mgt
dia diem khac nhau. Sau khi hoan thanh cong trinh, con ngudi va cong cu lao dgng
deu phai di chuyen de'n dia diem xay dung mdi. Cic phuang in ve xay dung, ve ky
thuat va td chiic sin xuat ciing luon phai thay ddi theo tung dia diem. Dac diem
nay
lam

chgn phuang in xay dung. Trong cdng tic thi cdng cin
kien quye't thuc hien dung tien do xay dung ttmg hang muc cdng trinh cung nhu
toan bd cdng trinh de nhanh chdng dua cdng trlnh vao khai thac
sir
dung. Ne'u cdng
trlnh hoan thanh dua vao sir dung khdng dting tien do, khdng nhiing lam thiet hai ve
kinh
te'
do
vdn "che't" trong thdi gian xay dung mi cdn
gay
anh hudng nghiem trgng
den cic nganh cd lien quan, chang ban nhu xay dung nha miy che' bien ndng san
cham se gay thiet hai cho ngudi trong nguyen lieu.
- San xuit xay dung mang tfnh dan chiee theo don dat hang: San pham cua
cic nginh khic thudng dugc sin xuit hang
loat
theo mdt thiet
ke'
miu thd'ng nhat de
ban,
nhimg
sin pham xay dung thl mdi sin pham deu phai cd mdt thiet ke' rieng,
yeu ciu rieng ve cdng nghe, ve tien nghi, ngay ca viec xay dung theo thiet
ke'
miu
(chang han nhu cdng trinh nhi d, tram y
te",
trudng hgc) thl mdi cdng trinh phai thay
ddi cho

ngin thdi gian thi cdng se tic ddng tich
cue
de
giam lang phi, thit thoit vdn va tai sin trong boat ddng diu tu va xay dung.
- Hoat ddng xay dung chti ye'u ngoai trdi, ehiu anh hudng rat
Idn
ctia cac
yeu td tu nhidn, dieu kien lam viec nang nhgc; inh hudng niy thudng lim gian
doan qui trlnh thi cdng ttr dd anh hudng de'n san pham dd, den vat tu thiet bi thi
cdng. Dac
diim
nay ddi hdi cic doanh nghiep xay dung khi tien hanh xay dung
cac du in diu tu phai lap tie'n dd thi cdng hgp
ly
de trinh thdi tiet xiu, giam thdi
gian tdn thit do thdi tiet gay ra, che do cho ngudi
lao
ddng. Ddng thdi phai td
chiic
tdt
he thdng kho, bai de bao quan vat tu, sin pham dd dang nhim trinh hu
hdng, mit mit tii sin, vat tu thie't hi do thien nhien gay ra trong boat ddng diu tu
va xay dung.
- Cdng tic td chiic qua trinh san xuit xay dung rit phiic tap: Du an diu tu
XDCB thudng do nhieu dan vi cung tham gia thi cdng
ndn
thudng khd khan trong
khau phdi hgp td chiic thi cdng. Do vay ddi hdi cic doanh nghiep xay dung phai
cd trinh do phdi hgp cao trong sin xuit de dam bao tien do thi cdng vi chit lugng
cdng trinh. Ngoii ra, do su chi phdi ciia dac diem nay

la sd
hiiu
toan dan; de thuc hien diu tu va xay dung, Nha nude
uy thac vd'n dd cho nhirng dng chii mdi nen viec coi vdn diu tu cua Nhi nude li
"cua chua" va tranh thii cang nhieu cang td't, cang cd co hdi chiem doat vdn
etia
Nha nude li tat yeu. Cd nhung de in, ke' hoach, chuong trinh hanh ddng ttr TW
de'n dia phuang, gin nhu phong trio dugc cac co quan hanh chinh nhi
nude
xay
dimg
theo nhu ciu, chua quan tam de'n hieu qua cdng trlnh, nhu ciu cua thi
trudng. Ben canh dd, viec thuc hien diu tu lai theo mdt dudng day "khep kin"
trong mdt Bd, mdt td chiic til khau dua vao ke' hoach thiet ke, thi cdng, giam sat
thi cdng, diu thiu, mua sim
thid't
bi de'n nghiem thu cdng trinh, do dd da xay ra
tinh trang gidi quyen
lire
va gidi kinh doanh chia chic cho nhau tien cua Nhi nude
ma thuc chit la ti6n ciia dan.
1.1.3. Tinh hinh dau tu va xay dung, ke't qua dat dugc va nhirng tdn tai
Nhirng nam qua, bdi cinh kinh te, chinh tri d trong nude va khu vuc
viia
cd
nhirng thuan lgi co ban, 'vura cd nhiing khd khan phiic tap, nhung nen kinh te'
nude
ta vin duy tri dugc mu:c tang trudng nhanh va ben viing; nhip do tang trudng GDP
binh quan 4 nam 2001-2004 khoang 7,2%, rieng nam 2004 tang 7,7%, cao hon
miic binh

phuang thiic diu tu
cQng
cd su chuyen hoi rit co ban, hudng chuyen hoi chu yeu
la chuyen ngan sach diu tu tii hlnh thiic cip phit sang cic hinh thiic khac cd
lgi
hon, nhu chinh sach gdp vd'n hoac cd phin Nha nude, ttr dd hinh thanh va phit
trien ca cau vdn diu tu trong toan xa hdi theo 3 loai chinh, dd li: vd'n Nhi nude,
vd'n ciia tap the va tu nhan, vd'n diu tu cua nude ngoai.
Co ciu ngudn vd'n vi phuong thiic diu tu cung thay ddi. Ngoai ngudn vdn
ddng vai trd quyet dinh den viec phat trien kinh te' dit nude
la
ngudn vd'n Nha
nude, ngudn vd'n ngoai qudc doanh ngiy cang dugc phat huy, tdng
miic
vi ty
trgng cua ngudn vdn nay ngay cing tang. Ngudn vd'n diu tu true tie'p ciia nude
ngoai trong thdi gian qua cung cd nhiing ddng gdp ding ke cho
nen
kinh te, nbit
la
trong linh vuc diu tu cd sd ha ting va
mdt
sd nginh cdng nghiep quan trgng, tao
tien
66
cho qua trinh hdi nhap cua nude ta vdi cac nude trong khu vuc va qudc te.
Mac du vd'n diu tu nude ngoai trong thdi quan qua nam sau cao hon nam trudc,
nhtmg ty trgng chiem trong tdng
miic
diu tu xa hdi ngay cang giam xudng. Dieu

cao ban nam trudc
(nam
2000 dat 32,9%, nam 2001 dat 34%, nam 2002 dat
35,5%
va nam 2004 dat 36,3%). Nam 2005 huy dgng khoang 3.000 ty ddng (gia
hien hanh), tuong duong 18-19 ty USD, tang khoang 16% so vdi udc thuc hien
nam 2004, khoing
36,5
% GDP.
Rieng vdn Nha nude hang nam chie'm
52-53%
tdng diu tu xa hdi. Day la
ngudn vdn rat quan trgng gdp phin dinh hudng, tao ra co ciu kinh te' va thu
hiit
diu tu ciia cac thinh phin kinh
te'
khic.
Thic
hai: Co ciu diu tu da cd
sir
chuyen dich theo hudng tich
circ,
tap trung
hon cho nhiing muc tieu quan trgng ve phat trien kinh
te'
- xa hdi, ddng thdi quan
tam diu tu
nhilu
hon cho viing ngheo, xa ngheo, vting ddng bio dan tdc.
Thd ba: Nang luc

kinh te' trgng
di^m,
cac khu dd thi; cic khu cdng nghiep, cac nganh cdng nghiep,
quy hoach mdt sd sin pham chu yeu va quy hoach phit trien mdt sd nginh dich
"VU,
du lich.
Chit lugng cdng tic quy hoach da dugc nang len qua su cap nhat, ra soat bd
sung theo hudng gin vdi thuc te, bim sit hon nhu ciu thi trudng trong
nude
va
qudc te; coi trgng md'i quan he lien nganh, lien viing, khai thic tdt ban tidm nang,
the manh ciia tiing nganh, viing.
Cac quy hoach phit tridn la can
cii
cho cic Bd, nganh va cac dia phuong
trong vide xay dung dinh hudng phit trien kinh te - xa hdi, ke hoach
sir
dung dit
dai
ciia
ca nude, cung nhu ciia cic tinh, thanh phd; ddng thdi, lam can
cti:
cho viec
keu ggi diu tu nude ngoai, diu tu
ciia
cic thanh phin kinh te trong nude.
Thu nam: Ca che' quan ly diu tu va xay dung da cd nhieu ddi mdi, da phan
cip,
giao quyen va tao
chii

cung da chi thi cho cac Bd, nganh vi dia phuang tang cudng
cdng tic thanh tra, kiem tra, giim sat, ngan chan va ban che' tdi da thit thoit, lang
phi,
tidu cue trong diu tu.
Thic
sau:
Ve
tin
dung diu tu phat trien
ciia
Nha nude
Chinh phu da ban hinh Nghi dinh sd
106/2004/ND-CP
thay the nghi dinh
43/1999/ND-CP
vd tin dung diu tu phat trien
ciia
Nha nude, thu hep cic ddi tugng
cho vay
tnic
tiep theo du an, dam bao hd trg cd trgng tam, trgng diem, cd dieu
kidn va
lich
trlnh de giam din hd trg cua Nha
nude;
tang cudng hinh thiic hd trg
lai suit sau diu tu, bao lanh
tin
dung diu tu; dieu chinh va ip dung mdt
miic lai

gia cua cac thanh phin kinh td'.
Thd
hai:
Tinh
trang diu tu cdn dan trii chua dugc khic phuc cd hieu qua
10
Trong nhirng nam vura qua, vdn NSNN cua cic Bd, nganh, cic tinh vin cdn
dau tu dan trii va chua dugc khic phuc mdt each triet de. Tinh trang nay da keo
dai ttr nhieu nam trudc day, gay lang phi
Idn
vi din de'n hieu qui diu tu thip,
nhung cham dugc khic phuc.
So du in du kien ket thiic dua vao su dung trong ky tang cham, trong khi dd
sd du an cd quyet dinh diu tu mdi trong ky vin tiep tuc tang cao ban,
binh
quan vd'n
bd tri cho mdt du in qua cic nam cd xu hudng giim din. Mdt sd Bd, nganh, dia
phuang vin chua chip hanh diing quy dinh ve quan ly diu tu vi xay dung, bd tri
vd'n cho mdt sd cdng trinh, du an chua
dii thii
tuc ve diu tu. Chinh
phii
da cd quy
dinh bd tri vd'n cho cac du in nhdm B khdng dugc qui 4 nam, nhdm C khdng dugc
qua 2 nam, nhtmg nhieu Bd, dia phuang da khdng
tbiie
hien.
Nam 2006, cic du in nhdm B bd tri vdn qua 4 nam tai cac Bd, nginh trung
uong la 15 du in, tai cac dia phuang ka 172 du in. Sd du in nhdm C d cic dia
phuang thuc hien qui 2 nam tti

Thanh tra Nhi
nude
(nay la Thanh tra Chinh
phii)
da thanh tra
14 du an Idn vdi tdng
miic
diu tu la 8.193 ty ddng, trong do gii tri vd'n diu tu
dugc thanh tra la 6.450 ty ddng. Qua thanh tra da phit hien nhieu sai pham ve
kinh te do lam trii cic quy dinh
ciia
Nhi nude li 1.235 ty ddng (chiem 19% vd'n
dugc thanh tra). Trong tdng sd vd'n dugc phat hien cd sai pham ndi tren, Thanh tra
Nhi
nude
kien nghi thu hdi 357 ty ddng, chie'm 5,5% sd vdn dugc thanh tra.
Nam 2006, Thanh tra Chinh
phii
tien hinh thanh tra nhieu du in, cdng trinh
cd vdn diu tu
Idn
qua dd phit hien tdng sai pham tri gii 858,969 ty ddng.
5.478.583 USD, 120.569 EURO. Thanh tra Chinh
phii
da kien nghi thu hdi cho
NSNN 99,491 ty ddng, 207.923,3
USD.'
Nam 2004, Ha Ndi tie'n hanh thanh tra 48 du in, luc lugng thanh tra cung da
phat hien cac sai pham lam thit thoit vd'n trong diu tu xay dung xay ra d tit ca
' Bao cao

nguydn
mdi trudng vi Nhi dit Hi Ngi da tham
mim
cho thinh phd thu hdi dit
ciia
cac dan
vi sir dung sai muc
dich
hoac di hoang hoa vdi tdng didn tich da thu hdi tii 2001
de'n nay
Idn
tdi 566.908,47 m2 dit. Mdt sd du in da dugc phd duyet, cap dat
nhung trien khai cham, su dung
lang phi
khdng nhd. Cu the, didn tich chua dugc
sir dung ban 1,47 trieu m2 va didn
tich
sir dung, chuyen ddi sai muc dich vao
khoang 255 nghin
m2.^
Thd
tu:
Hieu qua sir dung cic ngudn vdn diu tu
tvt
NSNN chua cao
Co ciu diu tu cdn nhieu diem chua hgp ly nhu diu tu ngan sich cho mdt sd
nganh va sin phim dugc bao hd; diu tu cho ndng nghidp, ndng thdn cdn thip
trong khi dd diu tu vao cac cdng trlnh thuy
lgi
chiem ban 70% vd'n diu tu

khdng
phii
hgp vdi ydu ciu
ciia
thi trudng, gii thanh cao ban cic
nude
trong
khu vuc vi the gidi, kha nang canh tranh khd khan. Mat khic, chua tap trung diu
tu ddi mdi cdng nghe theo hudng hien dai nen chit lugng sin pham chua cao, gii
thanh chua ha.
Mdt sd
ITnh
vuc nhu cdng nghiep sin xuit vat
lieu,
cdng nghiep che tao,
cdng nghiep cdng nghe cao chua dugc diu tu diing
miic,
nen nhln chung mat bing
cdng nghe ciia ta cdn thap, kha nang canh tranh cua sin phim chua cao.
Thd ndm: Sir dung vdn tin dung diu tu phit trien, vd'n diu tU cua doanh
nghidp nha
nude
cdn kem hieu qua
Theo bio cio
ciia
Quy Hd trg Phat Trien (HTPT) nay la Ngan hang Phit
Trien, den ngiy 31/12/2003 cd 1.551 du an cd ng qui ban (sir dung vd'n trong
nude 1.528 du an, vdn ODA cho vay
lai
23 du an) vdi tdng sd ng qui ban li 1.185

hd thdng Quy HTPT. Vide md rdng qui
miic
cic ddi tugng dugc vay uu dai
ciia
Nghi dinh 43/CP trudc day ciing vdi cac chinh sich bao hd, ca che phan cip
manh, quan ly khdng chat che da din den tinh trang ng nin, diu tu dan trii, kem
hidu qua
ciia nhi^u
doanh nghiep nha
nude.
Thicsdu:
Cdng tic quin
ly
diu tu d cic nganh, cic cip cdn nhieu yeu kem
Tinh trang
budng
long trong quan ly, thieu ky cuong, ky
luat
trong
linh
vuc
diu tu da din den nhung sai sdt trong quan ly ke hoach diu tu va qui trinh xay
dung ihi hidn d tit ca cac khau, tii xac dinh
chii
truong, xay dung du in, thim
dinh du an, ra quyet dinh diu tu, thiet
keky
thuat, lap tdng du toin den khau trien
khai thuc hien, giam sat thi cdng, theo ddi cip phit thanh quye't toin
Co chd chinh sich lidn quan de'n quan ly diu tu vi xay dung chua diy

xiic. Cac
khoan ng XDCB vugt qua kha nang can ddi NSNN da anh hudng den boat ddng
13
san xuit, kinh doanh cua cac nha thiu, din
dd'n
vide chie'm dung vd'n lin nhau, ng
qua ban Ngan hang tang.
Theo bao cio
ciia
mdt sd Bd, nginh va 58 tinh, thanh phd, tdng sd ng XDCB
khoang 11 nghin ty ddng, trong dd cac Bd, nganh Trung uong ng khoang 3.500 ty
ddng, chu ydu
li
ng
ciia
Bd giao thdng van tai va Bd NN&PTNT; cic tinh vi thanh
phd true thudc TW ng khoang 7.444 ty ddng. Ddi vdi sd ng nam 2003
ciia
cac dia
phuang theo bao cio den thdi diem thing
11/2004
vio khoang 3.735 ty ddng;
ciia
cac Bd, nginh TW, sd ng
tinh
dd'n nam 2003 khoang 869 ty
ddng.''
1,1,4.
Thuc hien quan ly dau tu xay dung co ban
1.1.4.1.

sir
phiic tap trong
Iinh
vuc nay. Luat Xay dung ra ddi da tao su quan ly thd'ng nbit
v^
hoat ddng xay
dimg;
quyen vi nghia vu
ciia
cic td chiic, ci nhan diu tu xay dung
cdng trlnh va boat ddng xay dung; va ttr dd gdp phin timg budc giim din vide thit
thoat, lang phi trong qui trinh diu tu XDCB.
1.1.4.2. Tinh hinh qudn ly ddu thau
Bd Ke hoach va Diu tu da trien khai
xay
dung mdt sd van ban quin ly Nhi
nude
ve diu thau, trinh Thu tudng Chinh
phii
Du thao Phip lenh Diu thiu lin
thii
7,
da trinh Du thao Nghi dinh sira ddi Quy che Diu thiu va da dugc Chinh
phii
phe
duydt tai Nghi dinh 66/CP ngay 12/6/2003 vi da ban hanh Thdng tu hudng din sd
01/2004AT-BKH
ngay 2/2/2004.
Cic van ban mdi dugc ban hanh da the hien dugc su ddi mdi trong cdng tic
quan

qua diu thiu giam nhieu so vdi cic nam trudc, cu the:
- Ve ke hoach diu thiu: Nam 2003 tham dinh ke hoach diu thiu
ciia
34 du
in, so vdi nam 2002 la 83 du an.
-
Vi
kd't qua diu thiu: Nam 2003 tham dinh kd't qui dau thiu
ciia
80 gdi
thiu, so vdi nam 2002
la
90 gdi thiu. Mac du vay, ke't qua diu thiu da giam dugc
120,7 tridu USD so vdi gii gdi thiu, tuong duong
13,3%.
Theo Nghi dinh
ciia
Chinh phu, trudc day
Thii
tudng Chinh
phii
phd duyet
ke'
hoach diu thiu vi ket qua diu thiu cic gdi thiu
Idn ciia
cac du in nhdm A, nay
dugc phan cip cho cac Bd nganh vi dia phuang. Qua sd lieu bio cao nam 2003
cua cic Bd nganh, dia phuong, ve hinh thiic chi dinh thiu va tu thuc hien chiem ty
trgng
51%

43/CP va 93/CP). Tiep dd Chinh
phii
da bd sung, didu chinh va ban hinh Quy che
Diu thiu hien hanh
(lin
2) gdm Nghi dinh 88/CP (nam 2000), Nghi dinh
14/CP
(nam 2001) va Nghi dinh 66/CP (nam 2003).
Vdi nhirng kd't qua da dat dugc cho thiy nhting nd
luc eiia
cdng tic quan ly
Nha nude
ciia
cic cip, cac nginh trong vide nang cao vai trd
ciia ITnh
vuc diu tu
XDCB trong su nghidp phat trien kinh te
ciia
dit
nude
trong thdi ky ddi mdi. Tuy
nhidn do dac thii
ciia
ITnh vuc diu tu XDCB vi tinh hinh thuc tidn da didn ra cho
thiy nhiing yeu kem, tdn tai trong quan ly diu tu vi XDCB va tir dd din dd'n that
thoat, lang phi la hau qua tit yeu cd lien quan tdi nhieu nginh, nhieu cip, nhidu don
vi,
ci nhan vi nd qua nhieu budc, nhieu khau vi nhieu ndi dung cdng
vide.
1.2.

lam sai,
lam
trii phip
luat
quy dinh cd nguy ca gay hau qua thit thoit.
- Tien cua Nha
nude
da bi thit thoat, khdng cd kha nang thu hdi, hoac gay
hau qua nghidm trgng.
* Lang phi:
''Lang
phi
Id
lam tieu hao
vclt
chdt vdo viec khong cdn thiet gay
them su tdn
kem"'
(Dai tir didn tid'ng Viet - Nxb Van hoa Thdng tin - Nam
1999).
Lang phi dudi gdc do chu
the
khac nhau, muc dich, khic nhau ciing cd
nhung khai niem khic nhau. Lang
phi
dugc bieu hien qua don vi
siic
lao ddng,
thdi gian,
ti^n

lang phi. Nhung d nude ta chua
quan tam nhieu tdi cic phuang phip xic dinh, dinh gii nd, cd khi, cd
liic
cdn mo
hd, cdn
"lang
qudn" mac dii lang
phi
cd
liic,
cd
sir vide
lang
phi
cdn
Idn
ban, tic
hai ban thit thoit.
Theo phip
lenh
thuc hinh tiet kidm chdng lang
phi
ngiy 26/02/1998 thl:
'Lang phi
Id
sic dung ngudn luc tdi chinh, lao dgng vd cdc ngudn luc khdc vU0
dinh
mice,
tieu chuan,
che

lang
phi khac nhau.
Trong pham vi de tai nay, thit thoat,
lang
phi dugc dinh nghia nhu sau:
16
"That
thodt trong linh vuc ddu tu XDCB
Id
phdn vdn bi mdt di vd thuc te
khdng
sudung
vdo cdng trinh do bi bdt xen, bi thay ddi chdt lugng, chung logi vat
tu,
cat giam khdng ddng quy dinh, khdng hgp ly hoac do khai man, khai khdng de
true
lgi, nhung vdn tinh vdo chi phi xdy dung cdng trinh
derdt
vdn, lam giam chdt
lugng
vd
hieu qud ddu
tuxdy
dung cdng trinh".
"Lang
phi trong linh vuc ddu tu XDCB
Id
nhiing mdt mdt, thiet hai khdng
ddng cd ve vdn ddu tu xdy dung do y thuc chd quan cda con ngudi, do yeu kem
trong qudn ly ddn den viec sic dung vdn ddu tu xdy dung khdng ddng muc dich,

*
Thdt thodt do chd truang ddu tu
Chii
truang diu tu khdng diing din, sat thuc gay that thoat, lang
phi
mdt
phin khdng nhd ngudn vd'n diu tu cho XDCB. Diu tidn phai kd dd'n cdng
tie
lap
quy hoach, ke hoach. Day la mgt khau quan trgng de dam bao diu tu cd hidu qua
va phit trien lau dii. Song hidn nay, cdng tic quy hoach vin tdn tai nhieu bit cap,
vide quy hoach vin thieu
tinh
chien luge tdng the gitra cic cip, nganh; thieu tinh
du bio, thieu tim nhln dai ban, chua thirc td, cdn chdng cheo, chua di trudc mdt
budc,
khdng theo kip tdc dd diu tu ndn nhieu du an phai didu chinh hoac di
chuyen
lim
keo dai thdi gian xay dung cdng trinh; thieu
sir
kd't hgp chat che giira
cac loai quy hoach, giiia quy hoach xay
dimg
vung va quy hoach xay dung dd
thi,
Vide chip hanh quy hoach chua dugc thuc hidn tdt.
Sau cdng tie quy hoach la vide
lap
bao cao nghidn ctiu tien kha thi va bao

dung qui
Idn
so vdi nhu ciu thuc te;
lira
chgn phuang in ky thuat, cdng nghe
khdng phti hgp;
vide
kien nghi hinh thiic quin
ly
thuc hidn du in vi xic dinh chu
diu tu khdng thich hgp,
it
quan tam den qui trinh sir dung vi van hanh cdng trinh
khi cdng trinh hoin thanh dua vao sir dung. Vide phan tich hidu qua diu tu li mdt
yeu ciu rat quan trgng nhtmg do dugc
chii
trgng din den tinh trang khi cdng trinh
hoan thanh ban giao dua vao sir dung,
chii
diu tu mdi nhan thiy cdng trinh khdng
sir dung he't cdng suit thiet ke hoac khdng phit huy hidu qua.
Ngoai ra, thit thoat lang phi cdn do diu tu xay dung cdng trinh khdng dam
bao canh quan, mdi trudng: diu tu xay dung khdng dam bao cinh quan da lam
mit di cinh quan, ve dep tu nhidn cin bio tdn, phat trien va cic chi phi diu tu
cQng
lang
phi
nhu thiet ke phai phu hgp
vdi
cinh quan ndn nhieu hang muc huge

Tai sin phai
d^n
bu de giai phdng mat bing bao gdm nhi cira, cay cdi, hoa
mau cua dan, do vay,
vide
xic dinh gii tri den bti khdng phai li chuyen dan gian vi
rat dd din dd'n thit thoit vdn. Bieu hidn
ciia
thit thoit trong cdng tic den bti thudng
li
vide
bdt xen tidn den bii
ciia
dan do ngudi dan khdng nim ro khung gii den
bii
ma Nha nude quy dinh hoac tien den bu khdng dd'n tay ngudi dugc den bu; den bii
khdng thoa ding, khdng diing ddi tugng; chi tri tien den bti khdng theo dinh
miic,
khung gii Nha
nude
vi dia phuang ban hinh; mdc ngoac, cau kd't vdi ngudi dugc
den bu de nang gii tri ddn bii, khai khdng didn
tich,
khdi lugng tai sin dugc ddn bu;
lam gia hd so, khai khdng sd hd dugc den bii va chi phi ddn bii de
riit
tien cua Nha
nude, tir dd lam tang thdm vdn diu tu xay dung cdng trinh.
Chinh
vide