2000年-世界发展银行全球_Vietnam_-_Managing_Public_Resources_Better___Public_Expenditure_Review_2000_Volume_1_Main_Report_106页_7mb

Vietnam Public Expenditure Review 2000 Summary

Core Content

The Vietnam Public Expenditure Review (PER) 2000 is a collaborative effort between the Vietnamese government and international donors, including the World Bank, IMF, UNDP, Denmark, Netherlands, and the United Kingdom. The report evaluates Vietnam's public expenditure policy and management, aiming to improve the effectiveness of public spending to support growth, poverty reduction, and gender equity. It outlines key areas for reform and proposes actions to enhance fiscal sustainability, transparency, and the overall management of public resources.

Main Report Structure

The report is divided into three main chapters:

1. Fiscal Sustainability and Transparency
2. Budgeting and Public Expenditure Management
3. Inter and Intra-Sectoral Composition of Expenditures

Each chapter provides an in-depth analysis of different aspects of public spending in Vietnam.

Main Points and Key Findings

1. Fiscal Sustainability and Transparency

• Current Situation: Vietnam's public revenue as a share of GDP has declined, and public spending has also decreased. The decline in revenue is attributed to weak corporate income tax collections, slow economic growth, and inefficiencies in tax administration.
• Potential Risks: The report highlights the risk of fiscal instability due to the declining revenue share and increasing spending pressures. These risks include the need for additional spending on SOE and banking reforms and potential wage increases for civil servants.
• Medium Term Outlook: A medium-term fiscal outlook is necessary to guide public spending and ensure that it aligns with development objectives. It should incorporate revenue projections, donor disbursements, and an analysis of fiscal risks.
• Fiscal Transparency: The report emphasizes the need for more reliable and accessible data on public spending, as well as regular reporting and monitoring of fiscal risks.

2. Budgeting and Public Expenditure Management

• General Position: Vietnam has made progress in fiscal transparency, including the enactment of the Budget Law and the publication of budget data.
• Expenditure Prioritization: Improving the prioritization of public expenditures is essential to ensure that spending aligns with poverty reduction and development goals.
• Expenditure Norms: The review calls for a reassessment of expenditure norms to better reflect the needs of different sectors and ensure efficiency.
• Public Investment Program (PIP): The PIP process needs improvement to ensure better alignment with medium-term development plans and more effective resource allocation.
• Budget Implementation and Monitoring: Strengthening the monitoring and implementation of budgets is critical to ensuring that public resources are used effectively.
• Fiscal Decentralization: The report suggests that fiscal decentralization can help improve the efficiency of public spending, especially at the local level.
• Local Fees and Contributions: The use of local fees and contributions can help reduce the burden on the central government and improve the efficiency of public spending.

3. Inter and Intra-Sectoral Composition of Expenditures

• Coverage of PER Data: The review covers public spending in agriculture, health, education, and transport, analyzing its composition and impact.
• Sectoral Analysis:
  • Agriculture: Public spending in agriculture has been declining, and there is a need for better targeting of resources to support productivity and poverty reduction.
  • Health: The report highlights the need for more efficient use of public health funds and better integration of private sector services.
  • Education: Public expenditure on education has been increasing, but there are disparities in spending across regions and sectors. The report recommends improving the alignment of education spending with development goals.
  • Transport: The transport sector faces challenges in terms of efficiency and coverage, with a need for better data collection and analysis.
• Redistributive Role: Public expenditure plays a redistributive role in Vietnam, particularly in addressing regional and gender disparities.
• Gender Issues: The report emphasizes the importance of gender equity in public spending, calling for more targeted support for women and girls.

Key Recommendations

• Increase Revenue: Broaden the revenue base, improve tax administration, and remove discretionary exemptions and multiple VAT rates to increase revenue to about 19–20% of GDP.
• Develop a Medium-Term Fiscal Outlook: This should be integrated with the annual budget process and used to guide public investment and policy formulation.
• Improve Budget Data: Enhance the recording and reporting of budget data across ministries, and ensure that all data is classified consistently and made accessible to stakeholders.
• Enhance Transparency: Publish more detailed budget information and ensure that all public spending is recorded using a uniform classification system.
• Strengthen Public Expenditure Management: Improve the prioritization of expenditures, enhance the PIP process, and develop performance indicators to assess the effectiveness of public spending.
• Address Fiscal Risks: Regularly assess and report on fiscal risks, including contingent liabilities, to ensure fiscal stability.

Key Participants

• Government Team: Ministry of Finance (MOF), Ministry of Planning and Investment (MPI), and sector ministries such as MOET, MOH, MARD, and MOT.
• Donor Team: World Bank, IMF, UNDP, Denmark, Netherlands, and the United Kingdom.
• NGOs: ActionAid and other organizations contributed to the review process.

Key Tables and Figures

• Tables:
  • Table 1.1: Government Budget (percent of GDP)
  • Tables 3-1-A and 3-1-B: Budget expenditure by economic types and by sector, 1997 and 1998
  • Tables 3.2–3.15: Detailed breakdown of public expenditures in various sectors
• Figures:
  • Figure 3.1: Decision Tree for Evaluating Public Programs
  • Figure 3.2: Inter-sectoral composition of public expenditures
  • Figure 3.3: Lorenz curve for public spending on education, health, and household consumption
  • Figure 3.4: Per capita Agric Spending vs. Per capita AG GDP by province
  • Figure 3.5: Total Public Spending on Health, Vietnam, 1991–98
  • Figure 3.6: Persons per hospital bed, selected Asian countries, 1995

Conclusion

The PER 2000 is a significant step in Vietnam's efforts to improve public expenditure management and fiscal transparency. It provides a comprehensive analysis of public spending and outlines key actions for the government and donors to enhance the effectiveness of public resources. The report should be viewed as part of an ongoing process, with continued discussions and work planned for the coming months.