j!

>

P H A T T R I E N KINH T E
So 258, Thang Ta ndm 2012

XAY DIfNG HE THONG GIAM SAT

VA DANH GIA CHI TIEU CONG
DUA TREN KET QUA 6 VIET NAM
SLFOiNH THANH* & BUI THI MAI HOAI**

Bai viet nghien cuu Ivra citpn liltung ddnh sdch de xdy dung lie thong gidm sdt vd ddnh gid
(Monitoring & Evaluation: M&E) chi tieu cong dua tren liet qud cda VN. He thong M&E dua
tren kit qud Id cdu phan quan trgng cua phuorng thuc qudn ly ngdn sdch thuc Men vd qudn tri
cong hien dai md hdu het cdc nudc dang no lite td chuc trien khai. Hien tai, he thong M&E chi
tieu cong cda VN dang ton tgi nhieu khodng trong nhdt djnh. Nghien ciru de xudt qud trinh thiet
lap he thdng M&E dua tren kit qud phdi di tir lua chpn cdc chinh sdch de Idp cdc khodng trong
do vd tiep den xdy dung cdc nen tdng ve the che vd ky thudt de hien thuc hoa he thong M&E mdi.
Tic kiioa: Ciii tieu cong, IJC t/iong gidm sdt vd danli gid, qudn tri cong.

1. Gidi thieu
Gia tri ciia dong tien chi tieu ngan sach, chat
lirong dieu hanh ngan sach hay hieu qua cung cap
hang hoa cong, la nhirng van de quan tam hang dau
cua Quoc hoi, Chinh phu va cong chung trong xa hoi
hien dai. Thai gian qua, Chinh phu da trien khai
nhiSu giai phap de cai thien tinh hieu qua, hieu luc
chi tieu cong nhu ban hanh Luat ngan sach nha nuac
(NSNN); thyc hien ca ch8 trao quyen tu chu cho cac
dom vj khu vuc cong; tang cuong tinh minh bach va
trach nhiem giai trinh; day manh xa hpi hoa ITnh vuc
giao due, y te... Song, thyc tien cho thay viec phan
b6 va sur dung nguon lyc tai chinh cong khong di xa
hon nhu mong dpi; ky luat tai khoa tong the khong
dupc ton trpng; can doi ngan sach nam nao cQng
vupt thu song bpi ehi ngan sach keo dai, khong dupc
cai thien. Mae du, Chinh phii da chuyen sang quan
ly ngan sach thye hien, gSn phan bo ngan sach theo
cac chuong trinh muc tieu, nhung thyc te cho thay
ngan sach dhu tu con dan trai, gay lang phi tien von
ngan sach. Trong khi eo eh8 giam sat tinh minh bach
va trach nhiem giai trinh tu phia xa hpi va co quan

dan cu con yeu kem thi khong the kiem soat chi tieu
cong mpt each hieu qua.
Muc dich CO ban cua nghien cuu la huong den
thiet lap khung chinh sach de xay dung he thong
M&E ehi tieu eong dua tren ket qua phu hpp voi boi
eanh ciia VN. He thong M&E chi tieu cong dua tren
ket qua vupt qua he thong truyen thong, tao nen mpt
phan can thiet ciia phuong thuc quan tri cong hien
dai. Gia tri ciia no la eung cap mpt cong cu de do
luong ket qua chi tieu cong va gan chi tieu cong voi
cac muc tieu chien lupc uu tien. Su thiet ke va thyc
hien he thong M&E dya tren ket qua c6 nhieu muc
tieu, bao gom ho trp lap ke hoach ngan sach, ra
quyet dinh chinh sach, phan hoi ve ket qua thyc hien
chi tieu cong. Dieu nay co nghia la muc tieu cuoi
Cling ciia he thong M&E dya vao ket qua la tang
cuong trach nhiem giai trinh. He thong M&E dya
tren ket qua phai huong den phue vu cho phat trien
ben viing. Dieu nay rat c6 y nghia de tang cuong cai
each khu vyc cong va nang cao chat lupng eung cap
djch vu cong 6 VN.
Cong trinh dupe thiet ke thanh 3 phan: Phan 1
trinh bay khung ly thuyet va phuong phap nghien

PGS.TS., Trwang Dal hoc Kinh te TP.HCM

Email:dlnhthanh@ueh. edu. vn
TS., Trwang Dai hoc Kinh te TP.HCM
Email: r-"*-v^-"-^ ''-'" ""

CHI Tiu C 6 N G

VA T A N G T R U O N G KINH T^

/?

PHAT TRIEN KINH TE

S6 258, lY\iMmi ndm 2012

cuu; phan 2 de cap cac phat hicn va khoang Irong

cua he thong M&E chi tieu cong hicn hanh ciia VN;
va cuoi Cling, phan ^ la phan kci luan v;i moi vai gpi
y chinh sach.
2. Phu'dng phap nghien cd'u
De phat Incn mpt he thong moi. can lliicl phai
tim thay o' dau hoac tai sao he thong liiC-n hanh co
nhung lliieu sot va quyel dinh "cai gi can dupc cai
thien" hoac "ban muon lien den dau trong tuong
lai"" Vi vay, nghien cuu bat dau voi vice phan tich
cac khoang trong Uen co so eong thuc hoa cac mat
han che ciia he thong M&E hicn hanh thanh ba
khoang trong gan lien voi boi canh cai each quan tri
khu vyc cong va chi tieu cong ciia VN.
De phat hien ra cac khoang trong, cac khung khai
niem \'a ly thuyet quan ly ngan sach thyc hien dupc
xay dung va phan tich. Cu the. nghien cina thyc hien
danh gia cac tai lieu san co de cap den cac tranh luan
ve ly thuyet va thyc tien quan ly ngan sach, he thong
M&E 6 cae nuoc phat trien va dang phat trien; tiep
theo, ra soat khung phap ly ciia he thong M&E o
VN, xem xet toi cac van de then chot de phat hien ra
cac khoang trong. Trong phan tieh dinh tinh, chiing
toi su dung cac dir lieu eo tinh chat dinh tinh, gom
cac cuoc phong van sau eae ehuyen gia lam viee
trong cac co quan dan cir, co quan giam sat; va he
thong hoa cac bien phap thye hanh he thong M&E,
cae van ban luat, nghi dinh va cac van ban quy pham
phap luat khac.
Dae biet, bai viet di vao ITnh vyc rpng Ion ciia
quan ly chien lupe tren co so xem xet khung ly
thuyet thoa dung tri thirc. Ly thuyet nay giai thich vi
sao phai chap nhan sy thay doi, tir do ehi ra cac yeu
to hpp ly gay tac dpng den eae giai doan thoa dung
he thong M&E dya tren ket qua. Dong thoi, ly
thuyet quan tri eong hien dai eiing da dupe khai thac
de thiet lap khuon kho nham khae phue cac khoang
trong ciia he thong M&E hien hanh. Cae van de phat
trien ben viing, sy hai long va tham gia eua nguoi
dan vao M&E da dupe dua vao he thong moi.
3. Khung ly thuyet phat trien he thong M&E
chi tieu cong
Bude vao thien nien ky moi, nhieu hpe gia trong
ITnh vyc tai chinh cong di tim kiem cae mo hinh ly
thuyet quan tri nham eai thien lap ngan saeh va quan

CHI TIEU CONG

VA TANG TRUdNG KINH T^

ly chi lieu cong. Cae ly thuyet nay nhan dupc hoan

nghenh til' nhieu hoc gia lan cac nha thyc tien. Ly
thuyet ngiin sach d dau the ky mdi khae biet dang Vk
so vdi ly thuyet cii trude do. Cae ly thuyet eii (nhu ly
thuyet lap ngan sach eo dicn hay con gpi la lap ngan
sach theo mo ihiic tang dan; ly thuyet dya vao kinh
te hpe) chii trpng vao nghien ciru muc dp cung cap
hang hda cong toi uu, trong khi cac ly thuyet mdi
chu trpng den cai thien sy hai long ciia cong chiing
va dap ling muc tieu phat trien dai han eua nen kinh
te. Them vao do, cac ly thuyet mdi con tap trung lam
ro quan ly thyc hien va do ludng thyc hien nham
tang eudng hieu qua hon trong eung cap hang hoa
cong (Frank, 2007).
Quan ly ngan sach thuc hicn va danh gia chi tieu
cong dya tren ket qua da tao ra budc dot pha trong ly
thuyet lap ngan sach (Martin, 2002). Kelley (2002)
dat ra cau hoi lieu ehinh phii ed the bat dau danh gia
sy cung cap hang hoa va dich vu trong each thirc
giong nhu khu vyc tir hay khong? Cae nghien ciiu ve
do ludng thyc hien va quan ly thye hien co anh
hudng rat ldn den eae ehuong trinh eai each chi tieu
cong d cae nude phat trien trong vong 20 nam qua,
nhu Canada, Uc, New Zealand va eae nudc chau Au
(Dluhy va epng sy, 2000). Do ludng thyc hien tim
kiem de tra ldi cac cau hdi sau: "Chung ta dang lam
cai gi?" va md rpng ra hon: "Chung ta lam viec do
cd hieu qua kliong?" Nhirng ngudi quan ly eo the su
dung thong tin nay de eai thien chat lupng, hieu qua
va hieu lye eae chuong trinh ehi tieu cong.
Kopeynski va Lombardo (1999) tranh luan viec do
ludng thye hien ed the giup gianh dupe sy iing hg va
xay dyng long tin, xac dinh muc tieu thyc hien va
thiet lap van hda trach nhiem. Behn (2003) cho rang
thong tin thyc hien ed the duge su dung de danh gia,
kiem soat, phan bo ngan sach va eai thien hieu qua.
Y tudng dang sau ngan saeh thyc hien la eo the cai
thien phan bo nguon lye bang viee tap trung vao ket
qua eua ehuong trinh ehi tieu eong hon la dau vao va
d k ra (Julnes, 2008). Lap ngan saeh thyc hien yeu
eau he thong quan ly chat luptig ed the giam sat va
danh gia ket qua de quySt dinh eai gi da dat duac.
Nhu eau su dung he thdng M&E phat tri6n manh ke
til' sau chien tranh the gidi thu hai. Nhirng nam cuoi
eua thap ky 60, eae nude chau Au bat dau thuc hien
he thdng M&E theo ehuong trinh. Nhiing no luc
thay doi nay da chuyen doi he thdng M&E truyen

P H A T T R I E N KINH TE
So 258, Thdng TU ndm 2012

thdng sang he thdng M&E dya tren ket qua (Linda.

G, 2009). Ngay nay, giam sat va danh gia dya tren
ket qua dupe thira nhan la yeu td quan trpng irong
md hinh quan ly ngan saeh thyc hien hien dai (IMF
2009).
4. Thii'c trang he thdng M&E chi tieu cong cua
VN

(1) Nhimg thay doi quan trong trong qudn ly

ngdn sdch vd chi tieu cong cua I'V
Bude vao nhung nam dau ciia the ky 21, Chinh
phii eiing bat dau nhan ra phuong thirc quan ly ngan
sach cii da tro nen lac hau nen thyc hien nhiing thay
doi can thiet de daN manh canh tranh toan cau.
Chuong trinh cai each tdng the hanh ehinh cong giai
doan 2001-2010 da dupe trien khai theo Quyet djnh
so 136/2001 QD-TTg ngay 17 9 2001. xae dinh ro
bon ITnh \-yc cai each la: eai each the ehe, cai each to
chuc bd may hanh chinh, xay dyng va phat trien dpi
ngy can bp, cong chuc va cai each tai chinh edng.
Tren eo sd ehuong trinh eai each tdng the, thyc tien
quan ly ngan saeh va ehi tieu cdng da co nhiing thay
ddi thong qua ndi bat:
Tang cudng hprp ly hda va tinh gian bp may
hanh chinh: Luat NSNN nam 1996 va bd sung sira
d6i nam 2002 da ti^n hanh cae bude de hpp ly hda
hon nira cac ehue nang hanh ehinh giua eae co quan
trung uong tham gia vao viee quan ly NSNN, trong
do CO sy phan edng trach nhiem rd rang hon giiia cac
eo quan nha nude trong quan ly ehi tieu cong, dac
biet la Bp Tai ehinh, Bd Ke hoaeh & Dau tu va
Ngan hang Nha nude VN. Co mpt lich bieu ro rang
v^ ngan saeh va tai ehinh vdi cac thdi han eho viee
hoan thanh cae nhiem vu trong quy trinh ngan saeh.
Bp Tai ehinh ehu tri vk lap ngan saeh doi vdi ehi
thudng xuyen vdi he thdng kho bae nha nude cap
dudi ehiu trach nhiem doi vdi viee thye hien ngan
saeh, eae eo quan quan ly thue va hai quan chiu
trach nhiem thu thu^ tai cip trung uong. Bp Ke
hoaeh & Bhx tu ehii tri ve lap ngan sach dau tu- va
cac dy an dau tu edng.
D6i mdi eo che quan Iy tai ehinh ddi vdi cac
don vi eong: Chinh saeh doi mdi dya tren ba thanh
to: (i) Thiat lap eae tieu ehi mdi trong xay dyng va
phan bd ngan saeh eho cac co quan hanh ehinh dya
tren dau ra, chit lupng eiia cac hoat ddng, va miie dp
hoat dpng; (ii) Thye hien eo chS khoan ehi phi hoat

dpng cho cac co quan hanh chinh; va (iii) Ihiet lap

cac CO che quan ly tai chinh phii hpp vdi cac co quan
don vi sy nghiep nham dam b;io tinh dpc lap va tinh
ty chii tuong ddi cua nhirng co quan don vi do trong
vice ra quyet dinh ddi vdi cac hoat dpng cua minh
nham dan dan giam bdt cac khoan chi tir NSNN, tien
tdi ap dung co' che ty hach toan tai cac co quan don
Vl do (Nghi dinh so 10,2002/ND-CP ngay
.^1/12 2002 ciia Chinh phu \e die dp tai chinh ap
dung cho dcrn vi su nghiep co thu; Nghi dinh so
4.12006/ ND-CP ngay 25/4/2006 cua Chinh phu...).
Nhirng quy dinh nay nham lang cudng tinh tu chu va
trach nhiem giai trinh tai chinh doi vdi cac don vi sir
dung ngan sach va tach cac don vi chirc nang tach
chirc nang hanh chinh don thuan ra khoi cac chirc
nang cung cap dich vu.
Phi tap trung hda, tang cudng trao quyen quyet
dinh ehi tieu cdng eho chinh quyen dja phuong:
Ciing \ di viec xay dyng kliudn kho phap ly lap ngan
sach va quan ly chi tieu cong, VN ciing co nhieu tien
bp dang ke trong viec phan cap tai chinh (thu chi)
giiia Trung uong va dia phuong. Viec phan cap tai
chinh da gop phan nang cao tinh ty chii ciia chinh
quyen dia phuong, qua do khdng nhirng tao dieu
kien cho ehinh quyen dia phuong hoat dpng dpc lap
hon trong kha nang eua minh de xay dyng cac chinh
saeh chi tieu, ma con hudng tdi viec nang cao tinh
trach nhiem ve chinh tri, tinh hieu qua va minh bach
trong quan ly tai ehinh cong. Theo danh gia cua
Ngan hang The gidi, hien nay eo ehe phan cap tai
ehinh eua VN dupc xep vao loai he thong phi tap
trung. Phan djnh ehi cho ngan sach dia phuong tir
nam 1992 den nay tang Ien lien tue tir 26% den 43%
trong tdng ehi NSNN. Cac dich vu cong cpng dupc
cung cap trong he thong thdng nhat cua Chinh phu,
nay da dupe phan cap cho tdi chinh quyen tinh,
huyen, xa. Chinh quyen dia phuong ngay eang cd
vai tro dae biet quan trpng trong phat trien eon
ngu'di; gan 3/4 trong ehi tieu giao due va dao tao la
do dia phuong dam nhan; trong chi y te, chi ngan
sach dia phuong chiem khoang 2/3.
Tang eudng minh bach va trach nhiem giai
trinh: Xay dyng tren cac sang kien nham tang cudng
minh bach va trach nhiem giai trinh cua cac don vi
su dung ngan saeh, Luat NSNN va eae van ban
hudng dan da md dudng eho viee tang cudng nhiing

CHI TIEU CONG

VA TANG TRUdNG KINH T^

PHAT TRIEN KINH TE

So 258, Thang Tuf nSm 2012

phuang dien nay. So lieu ngan saeh long hpp quoc

gia dupc cong bo cong khai tren website cua Ro Tai
chinh. Ngan sach xa ciing ctuoc cong ho cong khai
thong qua cac ban tin nicm yet lai van |ili6ng liii scV
Xii. Tinh minh bach chi lieu cdng co tam quan trong
trong vice giai trinh imdc cdng dan ve vice plian bo
nguon lyc tai chinh nha nudc va giai trinh ve chat
lupng chi tieu ngan sach tong the. Tinh minh bach
chi tieu ngan sach cung rat quan trpng ddi vdi cic
nhii tai trp ehii the uii nhien se khong hai ldng khi
hp ho trp nguon luc tai chinh nhung lai khong co
da\ dii thong tin tin cay de danh gia dupe so tien tai
trp dupc sir dung \'ao \icc gi va su dung nhu the
nao. Doi \di Chinh phu ciing nhu cac ca quan cua
Chinh phu, tinh minh bach tai chinh co tam quan
trpng de nang cao hieu qua chi tieu cong.
Chu\en dan sang phuang thirc quan ly ngan
sach thyc hien: Chuang trinh dau tu cdng dupe dua
vao he thong lap ke hoach cua Chinh phu tii' nam
1996 tra lai day va dupe xem nhu la hat nhan cua
cac ke hoach dau tu \a la nen tang cho su giam sat
va danh gia chi tieu cdng VN. Chuang trinh dau tu
giai doan 2000 2005 va nhung nam tiep theo dupe
chuan bi song song vdi Chien lupc toan dien \ e tang
trudng va giam ngheo. So vdi trude dd, Chuong
trinh dau tu cong 2000 2005 va nhiing nam tiep
theo da thye hien can ddi tdng the giira eae nganh va
viing, qua do cd the danh gia dupc nganh nao phu
thupc qua nhieu vao dau tu eong. Ben canh dd,
Chinh phu da day manh trien khai thi diem Khuon
khd chi tieu trung han cho mpt sd bp nganh va dia
phuong tir nam 2000. Muc tieu ehinh cua Khudn
khd ehi tieu trung han la tang cudng nang lyc lap kk
hoach chi tieu cong d cac nganh va cap tinh; dong
thdi thiet lap co che gan ket giiia lap ke hoach chi
tieu dau tu vdi ehi thudng xuyen, hinh thanh mdt

ngan sach dai han va tdn trpng tinh ky luat tai chinh
tong (he. Ddng thdi chu trpng phoi hpp chat che
quan ly ngiin sach vdi quan ly ket qua thyc hien. Cac
chiC'ii lupc loan dien vc tang trudng va xoa doi giam
ngheo. ke hoach phat trien kinh te xa hpi 5 nam
yeu cau vice thiet lap cac chien lupc va muc tieu deu
dua lien tinh toan chi phi co hdi va gidi han ngu6n
lyc tai chinh cua Qude gia.
(2) l^e thong gidm sdt vd ddnh gid chi tieu cong
Tir nam 1996 den nay, VN ed nhiing tien bp nhit
dinh trong vice phat trien he thcing M&E ngan sach
va chi tieu cong. Tuy nhien, cr VN khdng cd dao luat
chung de tdng quat hda he thdng M&E trong khu
vyc cong. He thong M&E cua VN dupc quy dinh
trong nhieu dao luat khac nhau. Va cd the khai quat
cac cot moc phat trien co ban sau:
Ban hanh Luat NSNN (1996, 2002);
Trien khai danh gia chi tieu cong giai doan
1996 - 2000; \a danh gia tdng hop ehi tieu cong. dau
thau cong \ a trach nhiem tai ehinh nam 2004;
Thyc hien thi diem Khudn khd chi tieu cong
tmng han 2000 va 2005;
Ban hanh Luat boat ddng giam sat cua Quoc hgi
nam 2003; \a
- Ban hanh quy che \e giam sat \a danh gia dau
tu cdng nam 2003 \a 2010...
Trong chi tieu cong, giam sat \ a danh gia dau tu
cdng da dirac Chinh phii rat coi trpng. .\et ve the che
to chirc thyc hien, nam 2003, Bp Ke hoach & Dautu
da ban hanh Thdng tu s6 03 2003 TT BKH ngay
19/5 2003 hudTig dan edng tac giam sat, danh gia
dau tu ccing; den nam 2009, ea che giam sat, danh
gia dau tu da dupe hoan thien mdt bude (Hinh 1 va
Hinh 2).

Oanh gia ket

thiic du> an

1
Oanh gia eong tac
chuan bi, to chipc,
huy dpng cac nguon
luc cua du" an...

Danh gia su phii hpp

cua ket qua thue
hien du an so vdi
muc tieu dau tu.

Danh gia hoat dpng

quan ly thuc hien dy
an; ket qua thuc hien
cac muc tieu eiia du
an.

Hinh 1. Cac noi dung thufc hien danh gia d'au tu* cong
CHI TIEU CONG
VA T A N G TRUdNG KINH TE

Danh gia tae dpng

kinh t l xa hpi eua
du an, moi trudng va
tinh bin vOng eiia
du an...

P H A T T R I E N KINH TE
So258,Th^ngTi/nam201

IM

Cac tap doan kinh

te, cac tong cong ty
nha nudc

To chu'c gicim sat va danh gia cac

dy an 6ku tu dupe phan cap

True thupc, to ehue thuc hien

Phoi hpp thuc hien

Hinh 2. He thong cac to chu'c danh gia dau tu' cong

Tuy nhien, mdt each kliai quat, he thdng M&E

chi tieu cdng hien tai dupc van hanh trong khuon
kho cua phuang thiie quan ly chi tieu cdng kem hieu
qua, bi8u hien cac mat: fi) Tinh ky luat tai khoa tong
thg khdng dupc tdn trpng. Trong can ddi ngan sach,
nam nao ciing vugt thu song bdi ehi ngan sach keo
dai, khong dupc cai thien. Mac dii, Chinh phu da
chuyan sang quan ly ngan sach thyc hien, gan phan
b6 ngan sach theo cac ehuong trinh muc tieu, nhung
thyc te cho thky ngan saeh dau tu con dan trai, gay
lang phi t i k von ngan sach. (ii) Thieu minh bach va
trach nhiem giai trinh kk qua ehi tieu cdng. Hpi thao
va van d^ kidm soat va nang cao hieu lyc cua chi
tieu cong dupe t6 chirc d Ha Npi ngay 2/6/2009, cac
chuyen gia thira nhan thye trang chi tieu cong ngay
cang kho kidm soat va tinh trang bdi chi, lang phi,
tham nhung va thk thoat [1]. (iii) Phuong thuc quan
ly ngan sach hien hanh la quan ly theo yeu to dku
vao, phan bd ngan saeh theo chu nghia tang dkn
hang nam, do dd khdng dupe danh gia mpt each chat
che sy phLi bd ngudn lyc gin ket vdi nhung chuang
trinh phat triln kinh ta xa hdi dai ban. Trong bdi

canh do, khong the thiet lap dupc cac yeu to de duy
tri he th6ng M&E ben viing. Cac cau hoi dat ra: Ai
iing hp cho he thSng M&E va ai quan tam den he
thong M&E? Bdi le, hien tai hau nhir cac to chirc
khu vyc cdng trung uong hay dia phuang khdng
quan tam d6n thyc hien giam sat va danh gia dau tu.
Bao cao tong hpp giam sat, danh gia dau tu nam
2008 ciia TP.HCM da thira nhan: "...Mpt s6 don vi.
chu dh\x tu chua lam tot cong tac giam sat danh gia
d k tu the hien cu the con tren 13% so dy an dang
hoat dpng khong bao cao giam sat (nhat la cac dy an
nhom C dupc phan ckp)... Cong tac giam sat danh
gia dku lu co sy chuySn bien nhung nhin chung tinh
hinh thyc hien giam sat danh gia dau tu vkn chua
dupe cac don vj thyc hien diy dii theo quy dinh hoac
thyc hien chua dat dupc yeu cau ma cdng tac giam
sat dk ra, chat lupng bao cao ehua dat yeu cau, so
lieu chua dSy dii va sat thyc te; de xuat nhiing nhiing
giai phap khic phue chua cu thS, con chung chung
hoac khong e6 dh xukt. Cdn kha nhieu dy an chi
thyc hien giam sat danh gia dku tu khi dieu chinh

CHl TIEU CONG

VA T A N G TRUdNG KINH T^

Jf

PHAT TRIEN KINH TE

So 258, Th^ng T i / ndm 2012

hoac (hop thuc hoa) cho giai doan ihanh quyel loan
do da dua vao sii' dung..."
Cau hoi thir hai la, mire do (in cay ciia du lieu va
sy thoa dung hoa dir lieu ciia W&.V chi lieu cong
nhu the nao'.' llau het hao cao cua he thong M&E chi
lieu cong hien tai chi dirng lai bao cao thyc hiC-n kc
hoach khong dya \ao muc lieu, nhiem \u ciia kc
hoach de danh gia \a phan lich lac dpng; khcing lap
trung phan tich nguyen nhan cua nhirng han che
hoac chua thanh eong, tim ra giai phap de giai quyet
hoac lam eo sd dua la cac giai phap, ke hoach cua
nam sau. Noi khac di, each liep can eua M&E khong
CO tinh he thong, thieu cac he thong lieu chi danh
gia. \ d i thyc trang nhu \'ay. mirc do him dung hoa
thong tin ciia he thong M&I- rat thap (Hao cao M&E
cua Nghe An nam 2009 vi TP.HCM nam 2()()X).

chii y den diinh gia tac ddng kinh tc ctia chi tieu
cong dC:n cae muc lieu chien lupc quoc gia (Hinh 3).
Noi khac di, han che ciia he thdng M&F hien tai la
khong do ludng ket qua, do vay khong phan biet
dupc ihanh cong va that bai. Neu nhu khong nhan ra
dupc Ihanh cong thi khdng the thye hien ehinh sach
khen thudng thich dang eho dieu dd; ma trai lai co
the se thyc hicn khen thudng cho cac that bai. Noi
khiic di, khdng nhan ra dupc thanh edng thi khong
the hpe hoi; khdng nhan ra sy that bai thi khong the
sua chira no va cac muc tieu phat trien cua quoc gia
kho ma dat dupc.

Khoang trdng thir hai: He thong M&E chi tieu

cong hicn lai tap trung vao giam sat va danh gia tinh
hinh tai chinh cua dy an dau tu, nhung it ehu y den
long hoa cac muc tieu phat trien ben virng, do la muc
(^) Cdc khodng uong cua he thong Md^^E chi tieu lieu kinh te, xa hpi va mdi trudng (Hinh 4). Noi khac
di, danh gia cac dy an cdng van tap trung chii yeu
cong
vao yeu to kinh te tai chinh \ a tinh tuan thii cua no.
Co the chi ra ba khoang trdng cua he thong M&F.
Nhu vay, hien tai van cdn ed khoang each trong viec
chi tieu cong VN nhu sau:
tong hoa cac muc tieu phat trien ben virng vao trong
Khoang trdng thir nhat: He thdng M&F chi tieu danh gia dau tir edng. \'a do vay, khdng the cung
cong hien tai tap trung vao quy trinli chap hanh thu cap day du thdng tin tong the cho ngudi ra quyet
tuc, kiem soat cac yeu td dau vao va dau ra, nhung it dinh ehinh saeh dau tu va cdng ehiing. Tir do, dan
Dau vao

Hoat dpng

Dau ra

4^

Ket qua

Thue hi^n

Myc tieu
Ket qua

Khoang trong cua h f thong M&E chi tieu cong

Hinh 3. He thong M&E theo qua trinh thiTc hien

Quoe gia
Dia phuang
P: su tieh hpp tii'ng phan

The che va quan

tri

F: su tfch hpp toan bp

Hinh 4 . He thong phat trien ben vu'ng

CHI TIEU CONG

VA T A N G TRUdNG KINH T^

P H A T T R I E N KINH TE
36' 258, Th^ng TU ndm 2012

den sy khdng can bang trong cac khia canh phat

trien ben vii'ng ciing nhu gay ra riii ro chien lupc
khong chae chan trong tuong lai.
Khoang tfong thii ba: He thdng M&F ehi tieu
eong hien tai tap trung vao cai thien thyc hien vii
trach nhiem quan ly, nhung it chii y den danh gia sy
hai long eiia ngudi dan va each tiep can tham gia ciia
xa hpi. De dam bao dat dupc sir mang \a chien lupe
thi sy hai long ciia ngirdi dan \'a each tiep can ngirdi
tham gia nen dupc xem xet. Dya theo ly thuyet djch
vu cong mdi (New Public SeiA'ices). qua irinh hpp
tac va tham gia cua cong chung trong lap \a thyc
hien chien lupc ehi tieu cdng se dam bao cho sy
thanh cong dai han ciia kliu vyc cdng. Sy tham gia
eiia cong chiing trong qua trinh ra quyet dinh dupc
xem nhu la yeu td then chdt eiia md hinh quan tri
cong tdt (Vergez & Caddy, 2001). Ddi vdi nhieu dy
an dau tu, sy tham gia ciia eae td chiic \a ngudi dan
la yeu td quan trpng dam bao tinh ben virng ciia dy
an (Segnestam, 2002).
5. Cac de xuat lu'a chon chmh sach xay du'ng
he thong M&E chi tieu cong di/a tren ket qua

Tren co sd ly luan, kinh nghiem thye tien ciia

mpt sd qude gia va ket qua boat ddng cua he thdng
M&E hien hanh, cd the thay rang thyc hien he thong
M&E chi tieu edng theo ket qua la ed tinh kha thi d
VN. Qua trinh hoan thien he thdng M&E ehi tieu
eong phai di tu lap eae khoang trdng de tao ra nhiing
thay d6i ckn thiet eua he thong M&E hien tai va tiep
den xay dyng cac nen lang de thye hien he thdng
M&E mdi he thong M&E dya tren ket qua. Mue
tieu xay dyng he thdng M&E ehi tieu edng dya tren
k6t qua dupe nhan manh tren cac khia eanh: (i) ho
trp ra quydt dinh chinh sach tai chinh cdng; (ii) phat
tridn va phan tich ehinh saeh tai ehinh cdng, phat
tridn ehuong trinh hay dy an edng; va (iii) gia tang
tinh minh bach va trach nhiem ehi tieu cong.
(]) Xii- ly cdc khodng trong cua hi thong M&E
chi tieu cong
Xir ly khoang trong I: Khoang trdng 1 cua he
thong M&E chi tieu cong bit ngudn tii' nguyen nhan
sau xa la do kiru vyc cdng VN dang van hanh theo
md hinh quan tri truyen thong, ehu ydu tap trung vao
quan Iy cac yeu to dkn vao, ehua chii trpng dung
miie ddn danh gia dku ra va ket qua. Dd khae phue
khoang trong I eua he thong M&E, ckn van dung eo

che va cong cu quan ly ciia khu virc tu' vao khu vyc
cong. Bdi vi. cac khd khan ma khu vyc tu phai
duong dau, chang han nhu nhu cau phat trien ciia
cong ty trong sir gidi han ngan sach thi khu vyc cong
Cling tuong ty nhu vay. NghTa la, khi khdi xudng
mpt chuang trinh/du an chi tieu cong can nghien ciru
tudng Uin sir gan ket gifra cac hoat dpng, ket qua, boi
canh ciia chuong trinh (Weiss, 1995) de quyet dinh
phan bo nguon luc va danh ddi muc tieu giii'a cac
chuong trinh hay dy an. Triet ly nay vach ra each
thirc doi mdi mo hinh quan tri dya trdn kdt qua tir
md phong cac phuong thirc quan tri cua khu vyc tu.
Khuon khd phan tich eua he thong quan tri theo
ket qua la chuoi gia tri trdn co sd khung ly thuyet
thay doi. NghTa la, mpt khi khdi xudng mpt dy an
hay chuang trinh chi tieu cong thi phai xac dinh lam
thd nao dd dat dupc kdt qua (Kusek va Rist, 2005).
Cac boat ddng dan ddn cac dau ra; cac dau ra dan
ddn kdt eye; eae kdt cue dap irng muc dich va dan
ddn tac ddng; tac dpng dan ddn ddn muc tidu. Day la
cac chuoi gia tri can xem xet dd quydt dinh phan bo
va sir dyng nguon lyc cdng co hidu qua va hidu lyc.
Xir ly khoang trdng 2: Quan trj cong mdi ciing
bi chi trich manh me vi chi tap trung vao kdt qua
quan ly va tim kiem tinh kinh td, hidu qua, hidu luc
eiia dich vu cdng nhung khong chii trpng ddn sy dat
dupe cac mue tidu dai ban ma do mdi chinh la nhu
cau thye sy eiia khu vyc cdng. Dd khae phue tinh
trang nay mue tidu chidn lupc xa hpi va mdi trudng
ndn dupe md rpng vao trong muc tidu chidn lupc
quan tri cong, tao ndn khia eanh bdn viing 3 ehidu:
kinh td xa hdi mdi trudng (Nan Chai (2009).
Chien lupc phat tridn kinh td - xa hpi 2011 2020 da
khang dinh quan didm phat tridn bdn vung ciia VN:
"...Tang tru'dng kinh td phai kdt hpp hai hoa vdi
phat tridn van hda, thye hidn tidn bp va eong bang xa
hdi, khdng ngung nang cao chat lupng cupe song
eua nhan dan. Phat tridn kinh te xa hpi phai luon
coi trpng bao vd va cai thien mdi trudng, chii dpng
ling pho vdi bidn ddi khi hau. Phat tridn nhanh va
bdn vii'ng phai luon gan chat vdi nhau trong quy
hoach, kd hoaeh va ehinh sach phat trien kinh td - xa
hdi..."
Xu Iy khoang trdng 3: Tu nhiing nam 90, cai
each quan tri eong tim kiem va hudng den khae phue
nhii'ng han ehe md hinh quan tri edng mdi. Mpt vai

CHI TIEU CONG

VA T A N G TRUdNG KINH it

Jt

PHAT TRIEN KINH TE

So 258, Thdng Ti/ ndm 2012

mo hinh mdi no luc nhiim hoan Ihicn hoac thay the

mo hinh quan iri cong nuVi. Irong so do noi bat len
mo hinh "Dich \ii cdng mdi New Public Sei-vicc"
Theo Denhardl (2002, 2003), ly thuyet "Dich vu
cong mdi" dya Iren nen lang 1\ thuyet quyen cong
dan, cpng dong \'a xa hpi dan su... (uong Ihih xay
dinig diit nudc trong thdi ky qua dp ldn chu nghTa xa
hpi (bo sung phat Irien nam 201 1) ciing dii dinh hinh
mo hinh quan tri cong ciia VN \oi cac ham y cua mo
hinh "Dich vu cong mdi"; "...Nha nudc phue \u
nhan dan, gan bd mat thidt \ 6i nhan dan, thyc hien
day du quyen dan chii cua nhan dan, Ion liong. lang
nghe y kidn ciia nhan diin \a chiu sir giam s;il cua
nhan dan; co ca die \i\ bidn phap kidm soat, ngiin
ngira \a tning tri le quan lieu, tham nhung, lang phi,
\(i trach nhiem, lam quyen. xam pham quydn dan
chu cua cong dan..." \ a "...Cong khai cac chuan
muc, cac quy dinh hanh chinh de nhan dan giam sat
\idc ihuc hidn ..."
(2l Cdn VUOt qua ccic thdch thuc
Khi dua he thong M&E dya tren kdt qua vao thyc
tidn se gap phai nhidu hang rao chan. Do vay, can
phai CO nhiing budc di chien lupe thich hpp dd thoa
dung hoa he thong M&E. Dya theo khudn kho ly
thuyet thoa dung tri thirc, sy thoa dung cua he thdng
M&E phai trai qua hai giai doan (Julnes, 2008):
chap nhan he thong M&E va thyc hidn he thdng
M&E. Vupt qua cac thach thirc nay ddi hdi:
Y chi chinh tri san sang chap nhan thay ddi:
Trudc hdt, can tao ra sy dong thuan trong he thong
ehinh tri, cac bd, nganh va cac cap chinh quyen dia
phuang trong quan ly ngan sach va chi tieu cong dya
trdn kdt qua. Thir hai, dinh hirdng cac boat ddng khu
vyc cong theo kdt qua tren co sd tang cudng trao
quydn ty chii cho ngudi quan ly cac don vi cong
trong didu hanh boat dpng va tu chju trach nhidm \e
cung cap dau ra, ket qua va muc tieu boat dpng. Thir
ba, eai each tidn luong gan vdi trach nhiC-m, tao
ddng lyc hpe hoi vuon ldn ciia dpi ngii cong chirc.
Thu tu, tao didu kidn eho cac nhom lpi ich tham gia
tat ca cac giai doan cua he thong M&E dya trdn ncn
tang eiia mpt xa hpi dan chii.
- Phat tridn co sd ha tang va kliai thac thdng tin
tir M&E: Dd tidn tdi van hanh va quan ly he thdng
M&E dya trdn kdt qua can nang cao chat lupng dii'
lieu va phan tich chinh sach, lam co sd eho cac co

^
%

CHI TI^U CONG

VA T A N G TRUdNG KINH ft.

quan, ban ngiinh thyc hien eae chinh saeh mpt each
hieu quii. Dong ihdi, cimg can co nhii'ng doi mdi ve
ca Ciiu li) chirc va ciich thirc lam viec, van hoa thong
tin mdi, cac quy Irinh trao ddi va sii' dung thong tin.
Dong thdi, can the che hoa cae quy dinh dd ydu cau
sir dung thong tin M&F trong soan lap ngan sach,
phiil trien cac du iin, chirong trinh dau tu cong.
(.^) I.n trinh r</ rdch thirc thuc hien he thong
M&F. chi licit cong dira ihco kci qua
Dc thuc hien he thdng M&F theo ket qua can sua
(loi, hoiin thien c(r so phap ly lidn quan den quan ly
tai chinh, NSNN trong do co quy dinh vd thyc hien
M&F chi tieu cdng theo ket qua. Theo do, quy dinh
ro triich nhicm, tham quyen, phuang thuc, trinh tu,
giii trj phap ly gan kel \di \iec thyc hicn M&E chi
tidu cong theo kdt qua. Tiep dd, tren co sd cac quy
dinh cua Luiii NSNN \c M&E chi tieu cong theo kel
qua, can ban hanh ciic \ an ban hudng dan gom nghj
dinh Vii thcing tu hirdng dan cu the quy trinh M&E.
Dong thdi, lya chpn each thirc tidp can M&E chi
tidu cong dya tren kdt qua mot each thich hpp. Doi
vdi cac chuang trinh' dy an dau tu cong: Cac
chuong trinh va dy ;in dau tu ed quy md vdn ldn
(thudc nhom A), can ap dung he thdng .Vt&E tien
tidn hon vdi muc dich kidm soat chat che, giam thieu
cac rui ro. tdn that \ ii ngan chan ciic tac dpng tieu
eye doi \ di kinh te xa hdi. Cdn ddi \ di cac dy an
dau tu Cling co quy md vdn irung binh va nho (thuoc
nhdm B \ii C) thi mirc dp do luiTng cua he thong
M&E CO thd gidi ban \iio giam sdt tinh hpp ly ve
phan bo ngiin saeh, dam bao su dung vdn dung muc
dich \'a danh giii tiic ddng ngan ban \ii tiling han
(dau ra ddn kdt cue). Doi \di Ciic don \'i cong: De
cung CO cong tac giam siit vii diinh gia, dieu quan
trpng Chinh phu ndn dii> manh \ iee tridn khai diing
phidu khao si'ii \ ii dcinh giii chat lupng dich vu cong
cho tilt ca cac don \ i edng.
(4) \dng cao ndng lire gidm sdt cdc ca quan ddn
cir (gidm sdt hen ngodi)
The chd boa mdi quan he giua Qude hdi va cac
CO quan dan cii" vdi eo quan Kiem toan Nha nuac
(KTNN): Can tap trung tang cudng mue thoa dung
thong tin dupe cung cap tii' KTNN. Muon vay, mot
la can tang eu'd*ng tinh dpc lap cua KTNN; Hai la,
can quy dinh cu thd vd eo ehe phdi hpp, trach nhidm,
quydn ban eiia KTNN trong qua trinh tham gia tham

P H A T T R I E N KINH TE
S6 258, Thdng TU ndm 2012

tra dy toan ngan saeh va phan bo ngan saeh hang

nam; Ba la, KTNN khdng ehi dimg lai d kidm toan
bao cao tai chinh va kidm toan tuan thii ma can tridn
khai va day manh loai hinh kidm toan hoat ddng va
kidm toan dya theo kdt qua.
Tang cudng luong thdng tin cung cap cho i:o
quan dan cir: Can tang eudng thdm cac luong thong
tin dpc lap giiip co quan dan cir giam siil dupc mpi
each khach quan \ii thyc ch4t. Ciic co quan dan cir
can chu dpng trong viec xay dyng ciic kenh thu thap,
luu giij va trao ddi thdng tin cua minh \'a xay dyng
nhirng thidt chd de dam bao sy van hanh ciia cac
kdnh thong tin do.
(5) Tiep can thong tin vd gidm sdt cong dong doi
v&i chi tieu cong
Quydn tidp can thdng tin dupc bat dau \ di cac gia
thuydt (Wescostt, 2009): (i) Cac nha hoach djnh
chinh sach bude phai cd thdng tin dd co dupc nang
lyc xay dyng chidn lupc phat tridn kinh td xa hpi;
(ii) Mpt cdng dan co dupe thdng tin la mdt cdng dan

CO dupe quydn nang; va (iii) Mpt cong dan c6 thong

tin, quyen nang dupc tang cudng thi hp c6 trach
nhidm vdi cpng dong vii xa hpi hon. VN nhat thidt
phiii nang cao vdn hieu bidt sau rpng vd nguyen
nhan ciia eae thach thirc quiiii Iy chi tieu cong,
nhirng bidn phap khuydn khich va dudng loi chinh
sach hudng ldi sy cai each, dong thdi can xii' ly
nhirng thach ve mat to chirc, tir do van dung vao cai
each chi tieu cong hieu qua han.
Cac CO' quan tiiiydn thong dai chiing dupc ty do
thong tin, xa hpi dan sy \'U'ng manh va cac cpng
dong dja phuong tham gia tich cyc ciing vdi quydn
cong dan dpc lap la nhiing ydu to cdt ydu de quan ly
Vii didu hanh tdt: Hp dong vai tro duy nhat trong vide
giiip dd chinh phii cd trach nhidm giai trinh dd
chuydn giao cac dich "vai tot hon, tao cong an vide
lam, va cai thien miic song. Do do, didu quan trpng
la md rpng boat dpng ra ngoai pham vi nha nudc dd
tang cudng co hpi tham gia va giam sat cho cac
nhom noi tren*

CHU THICH
[1] Ngay cang kho kiem soat chi tieu cong, http://laodong.com.vn/Home/Ngay-cang-kho-kiem-soat-chi-tieu-cong/20096/141177.laodong (Truy cap
ngay 3/10/2011).

T A I LIEU T H A M KHAO
Bo Ke hoach & Bku tu (2010). Bao cao tong hop giam sat, danh gia dau tif nam 2009.
Behn, R, (2003), "Why Measure Performance? Different Purposes Require Different Measures", Public Administration
Denhardl & cpng sir (2003), "The New Public Service: An Approach to Reform", International Review of Public

Review.

Administration.

Denhardt & cong s y (2002), The New Public Service: Serving, not Steering, Armonk, NY: M E . Sharpe.
Dluhy, M. J. & cpng s y (2000), Handbook on Performance Measurement for Cities in Florida: Indicators of Best Practice and
Implementation, Florida Institute of Government at Florida International University, Miami.

Successful

Fontaine & Monnier (2002), "Evaluation In France", International Atlas of Evaluation, NJ Transactions Publishers.
IMF (2009), A Basic l^odel of Performance

- Based Budgeting, Fiscal Affairs Department, 2009.

Julnes De Lancer P, (2008), "Performance Measurement Beyond Instrumental Use", Performance Information in the Public Sector: How it is used.
Ed. W. Van Dooren and S. Van de Walle, Houndmills, UK: Palgrave Macmillan.
Kelly, J. A (2002), "Why We Should Take Performance Measurement on Faith (Facts Being Hard to Come by and not Terribly Important)", Public
Performance and Management

Review, 25.

Kopeynski, M. & Lombardo, M (1999), "Comparative Performance Measurement: Insights and Lessons Learned from a Consortium Effort", Public
Administration Review 59.
Kusek & Rist - Ngan hang The giai (2005b), Mw&i bw&c lien toi h$ thong giam sat va danh gia di/a tren ket qua, NXB Van hoa - Thong tin, 2005.
Linda G. Morra Imas & Ray C. Rist (2009), The Road to Results, WorldBank.
Martin, L. L, (2002), "Budgeting for Outcomes", Budget Theory in the Public Sector, Quorum, Westport, CT,
Nan Chai (2009), Sustainability Performance Evaluation System in Government, Springer.
OECD (2002), Glossary of key terms in Evaluation and Results - Based Management. DAC
Segnestam, L (2002), Indicators of Environment and Sustainable Development: Theories and Practical Experience, Paper No. 89, World Bank
Environment
Department,
Retrieved
April
2007,
from
http://siteresaurces.worldbank.org/INTEEI/936217-1115801208804
/20486265/lndicatorsofEnvironmentandSustalnableDevelopment2003.pdf.
Uy ban nhan dan TP.HCM (2008), Bao cao tong hqip giam sat, danh gia diu tw nam 2008.
Uy ban nhan dan tinh Nghe An (2009), 8ao cao long hQp giam sat, danh gia dau tw nam 2009.
Weiss, Carol Hirschon (1995), "Nothing as Practical as Good Theory: Exploring Theory-based Evaluation for Comprehensive Community
Initiatives for Children and Families", New Approaches

to Evaluating Community Initiatives: Concepts, Methods, and Contexts, ed. James Connell et

al. Washington, DC: Aspen Institute.

Wescott & cpng s y (2009), Cai each nen hanh chinh VN, Thi/c tr^ng va giai phap: Quan ly tai chinh cong - tang cw&ng hi$u qua dieu hanh va
quan lynha nw&c, NXB Chinh trj quoc gia.
CHI TIEU CONG
VA TANG T R U d N G KINH TE