Exploring Public Finance Management Reform and Building up Model of General State Accounting （GSA）： The Case of Vietnam

There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.

新时代的机构编制管理:战略定位、辩证关系与改革路径

机构编制管理关系到行政成本的高低和行政机构的效能。机构编制管理中的突出问题在于编制配置不科学、不合理,规范化和制度化建设相对滞后。新时代的机构编制管理需要站在治国理政和治理能力现代化的战略高度,平衡“管牢”与“管活”双重目标,处理好事业发展需要与总量控制、“条线”要求与编制管理整体、短期成效与长期成本、编制增加与编制减少、编制管理部门收紧与财政部门宽松之间的辩证关系。在此基础上,通过立法保障、全盘统筹、规划引领、观念更新、机制联动等多维度改革为国家治理能力现代化奠定坚实的组织基础。

以完善为主题推进市场经济体制建设

回顾过去,展望到2020年,中国经济体制改革可以分为市场化改革探索、建立社会主义市场经济体制和完善社会主义市场经济体制三个阶段。三中全会《决定》在改革理论上有新进展,突出地表现在按照城乡、经济社会等协调发展完善新体制、股份制是公有制主要实现形式、建立健全现代产权制度等方向。深化国有企业改革,要继续从战略上调整国有经济的布局和结构,对大中型企业进行规范的公司制改革,深化国有资产管理体制改革,推进垄断行业改革。大力发展和积极引导非公有制经济,要进一步消除非公经济发展的体制性障碍,依法保护私有财产权等。

浅议国有经济治理与政府改革

我国改革开放已近30年,现如今已进入市场经济。市场经济的初步转入、非公有制经济的出现使我国经济总量取得了巨大成就。然而,我国市场经济的发育还不完善,政府的管理理念还未完全转型,占经济较大比例的国有成份依旧效益低、粗放经营、自主研发能力和动机差、商业腐败等等。这一系列问题还在困扰着我国经济社会的健康快速发展。国有经济问题的解决必须从根源上寻求办法,政府改革势在必行。