Anmerkungen:
East Asia and Pacific
Vietnam
English
en_US
Beschreibung:
This Policy Note is designed to inform the Government of Vietnam and National Assembly (notably the Committee on Finance and Budgetary Affairs, CFBA) discussions on the revision of the State Budget Law (SBL) (2002) by drawing on good international practices in budget management. It is part of the World Bank s ongoing policy dialogue with and advice to the Government and the National Assembly on revisions to the SBL (2002). The SBL (2002) has provided a strong basis for regulating Public Finance Management (PFM) in Vietnam since 2004, when the Law became effective. It has helped the government to allocate and spend public resources in an effective manner, thereby contributing to delivery of important public service outcomes. The SBL (2002), however, needs to be revised to enhance Vietnam s fiscal regulatory framework and accountability. The Policy Note covers seven broad areas including: (i) the coverage and layout of the SBL (2002); (ii) the budget framework for fiscal policy making; (iii) budget approval processes at the National Assembly and Provincial People s Councils; (iv) specific budget classification and definition issues; (v) intergovernmental fiscal relations; (vi) budget execution, accounting, reporting and audit; and (vii) extra-budgetary activities. The issues in the Policy Note were prioritized based on earlier discussions with representatives from the Government, National Assembly, and local authorities, and views expressed at the CFBA and United Nations international conference on SBL (2002) revision held in Ninh Binh at the end of September 2013