 1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
  -ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
  .ǮǳǀºƥƨǨǴǰŭơƧǄȀƳȋơǦǴƬűơǀǯȁƨǷƢǠǳơƨȈǻơǄȈŭơǀȈǨǼƫȄǴǟƨƥƢǫǂǳƢƥƨǬǴǠƬŭơƩơƔơǂƳȍơƨǧǂǠǷńƛƮƸƦǳơơǀǿǥƾȀȇ
 ƩƢǬǨǐǳơƨǼŪȁŅƢŭơƤǫơǂŭơȁȆǷȂǸǠǳơƤǇƢƄơ ƢđǵȂǬȇŖǳơƨȇǁơƽȍơƨƥƢǫǂǳơƨȈǳƢǠǧȃƾǷȄǴǟƔȂǔǳơǖȈǴǈƫńƛƨǧƢǓȍƢƥ
 ƨȈƟƢǔǬǳơƨƥƢǫǂǳơƩơƔơǂƳƛȄǴǟǝȐǗȍơńƛƢǔȇƗǥƾȀȇƮƸƦǳơơǀȀǧǮǳƿǺǟȐǔǧ . ƨȈǳƢǸǴǳƨǷƢǠǳơƨȈǌƬǨŭơȁƨȈǷȂǸǠǳơ
   ǾȈƬǧǂǤƥǹƢŭŐǳơƢđǞǴǘǔȇŖǳơƨȈǻƢŭŐǳơƨƥƢǫǂǳơȁƨƦǇƢƄơǆǴůȆǬǫƾǷȁƧƢǔǫƢđǵȂǬȇŖǳơ
  The aim of this research is to know the procedures for the control of implementation of the public
 of effectiveness of the administrative control,  the finance
  the Commission of public transactions and the General Inspection of Finance.  this
  as well as the parliamentary control which undertaken by both chambers of the
 parliament. Key words: public budget,  :ƨǷƾǬǷ
 ƢǿǃȁƢšǶƬȇŃȁƢȀǴƳƗǺǷƪƸƬǧŖǳơƩƢȇƢǤǳơĿƪŤ
  .ƨǷƢǠǳơƩơƽơǂȇȍơǲȈǐŢǱȁƢǼƬƫƢŲǂưǯƗǵƢǠǳơ
   ȆǿȁƢŮƢůĿƧƾƷơȁǲǯƨǐǐƼƬǷƧǄȀƳƗ ǂƟơǄŪơĿ ƨȇǁơƽȍơƨƥƢǫǂǳơǅǁƢŻȁ
 ŅƢŭơƤǫơǂŭơ -
 ƨȈǷȂǸǠǳơƩƢǬǨǐǳơǹƢŪ -
 1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
  -ᦎᥫҫᦐᦀᦿҫᥴᦿ᥮ᦃᥴᦓҫҵҳ– ᦶ᧔ᥲᦤ᥸ᦿҫӇᥴ᧓ᦎᦨᧈᦿҫᧆ᧔ᥱᥴᦿӇᦊᧀᦿᥴᧃ᥮᦬ᦿҫᥴ᧔ᧇҫᦐ᧔ᧄᦿҫᦌ᧔ᦴᧈ᥷᧐ᧀᦫᥴᥱ᥮ᦷᦎᦿҫ
 89
 ƨǷƢǠǳơƩƢǬǨǼǳơȄǴǟƨǬƥƢǈǳơƨƥƢǫǂǳơƨǸȀŠǝȐǘǓȎǳśȈǳƢǷśƦǫơǂǷƨȈǳƢŭƢƥǦǴǰŭơǂȇǃȂǳơśǠȇ :ŅƢŭơƤǫơǂŭơƨƥƢǫǁ . ƨȈǷȂǸǠǳơƩƢǈǇƚŭơȁƩƖȈŮơȁƩơǁơƽȍơǥǂǗǺǷƢđǵǄƬǴŭơ
 ƢđǵǄƬǴŭơƩƢǬǨǼǴǳƨǬƥƢǈǳơƨƥƢǫǂǳƢƥǪǴǠƬŭơ 1992ƨǼǇŐǸǧȂǻ 14Ŀƹǁƚŭơ 414-92ǶǫǁȅǀȈǨǼƬǳơǵȂǇǂŭơƽƾƷƾǬǳ
 ƢǷƾǼǟƨǬƦǈŭơƔơǁȉơȁƗƩơŚǋƘƬǳơƽȂƳȁƨǬǧǂŭơǪƟƢƯȂǳơĿƨǼȈƦŭơǂǏƢǼǠǴǳǵơǄƬǳȍơǢǴƦǷƨǬƥƢǘǷƨȈǷȂǸǠǳơƨǬǨǼǴǳňȂǻƢǬǳơ
   ƨȈǷȂǸǠǳơƩƢǬǨǐǳơƨǼŪƧŚǋƘƬǯǾƥǱȂǸǠŭơǶȈǜǼƬǳơǕǂƬǌȇ
 ƾȈǟơȂŭơĿǮǳƿǹȂǰȇǹƗƤŸȁƢȈƟƢĔȁƗƢƬǫƚǷƢǔǧǁƢȀǔǧǁȁƗƢđǵǄƬǴŭơƨǬǨǼǳơȄǴǟŚǋƘƬǳƢƥƢǷƛƨƥƢǫǂǳơƨȈǴǸǟȆȀƬǼƫ
 ŐǸƬƦǇ 16Ŀƹǁƚŭơ 247-15ǶǫǁȆǇƢƟǂǳơǵȂǇǂŭơǂƟơǄŪơĿƨȈǷȂǸǠǳơƩƢǬǨǐǳơǶǜǼȇȁ . ǪǧȁśȇƽƢǐƬǫơ śǷƢǠƬǷǞǷǲƥƢǬŠ ǵŐƫ ǾƥǱȂǸǠŭơǞȇǂǌƬǳơǵȂȀǨǷĿƨƥȂƬǰǷƽȂǬǟ" ƢĔƗȄǴǟƨȈǷȂǸǠǳơƩƢǬǨǐǳơǥǂǠƫȁ
  ƢȀǼȈƥ ƢǸȈǧ ȅǁơƽȍơ ǞƥƢǘǳơ Ʃơƿ ƨȈǷȂǸǠǳơ ƩƢǈǇƚŭơȁƨȈǷȂǸǠǳơ Ʃơǁơƽȍơȁ ƩƢƠȈŮơ ǥǂǗ ǺǷ ƨǷŐŭơƽȂǬǠǳơ -
  ƩơǁƢǬǟȁƗȆǓơǁƗŚƳƘƫȁƗƔƢǼƬǫƢƥƨǬǴǠƬŭơƽȂǬǠǳơ -
  .ƩƢǬǨǐǴǳƨȈǟƢǘǬǳơǹƢƴǴǳơȁƩƢǬǨǐǴǳƨȈǼǗȂǳơƨǼƴǴǳơ :ǹƢƴǴǳơǺǷśǟȂǻƢŮƘǌǻƗśǠǷƾƷǺǟ
 1)29–ŗƒťœŮřſŒŘœŪŒŧť –ŗƒƈœŪƈƗŒƅƍƄŶƃŒƍžƍƀšƃŒŗƄŞƆ ŗŽƄŞƃœŕŧƍŬœŵƇœƒŨŗŶƆœŞ
 Ǿƥ ƪǷƢǫ ȅǀǳơ ǁƢȈƬƻȍơ ǹȂǓǁƢǠȇǺȇǀǳơ ǹȁƾȀǠƬŭơ ƢȀǠǧǂȇ Ŗǳơȁ ƢȀǏƢǐƬƻơ ǺǸǓ ƱǁƾǼƫ Ŗǳơ ǹȂǠǘǳơ Ŀ ǂǜǼƫ ƢǸǯ
 ƧǁƢǌƬǇȍơƾǠƥȆǓơǂƬǳơ ȁƗƨǐǫƢǼǷ ǁƢǗƛĿƧƾǫƢǠƬŭơƨƸǴǐŭơ
   ǺȇƾȀǠƬŭơǲƦǫǺǷƨǷƾǬŭơǑȁǂǠǳơǲǰǳƨȈǳƢŭơȁƨȈǼǬƬǳơ
 ǹȂǰȇǹƗƤŸȁƧŚǋƘƬǳơǒǧǂǳƢȈǧƢǯƢƦƦǇƢǸđǱȂǸǠŭơǶȈǜǼƬǳơȁƗǞȇǂǌƬǴǳƨǬǨǐǳơƨǨǳƢűǲǰǌƫ :ƧŚǋƘƬǳơǒǧǁ  ƢȈǻƢƯ
   ƨȈǷȂǸǠǳơƩƢǬǨǐǳơǹƢŪȁƨƥƢǫǂǳơƩƖȈǿȁƧƾǫƢǠƬŭơ
 ǦǴǰŭơǂȇǃȂǳơƨǘǴǇƪŢ1980ƨǼǇƩƘǌǻƗŖǳơƨȈǳƢǸǴǳƨǷƢǠǳơƨȈǌƬǨŭơǲǸǠƫ :ƨȈǳƢǸǴǳƨǷƢǠǳơƨȈǌƬǨŭơƨƦǫơǂǷ . 4.1
 ƩơǁơƽȍơǕƢǌǻȄǴǟƢȀǷƢȀǷǅǁƢŤ . ǵƢǟǊƬǨǷƢǿǂȇƾȇȁƨȈǳƢŭƢƥ
 ƨƦǿǲǰǋĿƩƢȈǠǸŪơȁƩƖȈŮơƢȀǠǸšŖǳơƽǁơȂŭơǱƢǸǠƬǇơƤǫơǂƫǶǯ
 ƢȀǷƢǜƬǻơȁƢȀǫƾǏȁƨƦǇƢƄơƨǫƽ -
 ƨȈǳƢŭơƩƢȈǴǸǠǳơǞȈŦȄǴǟǝȐǗȍơǪƷǍȂǐŬơȄǴǟƢȀǼǷǂǯǀǻƩƢȈƷȐǏƧƾǠƥƨȈǳƢǸǴǳƨǷƢǠǳơƨȈǌƬǨŭơǹơȂǟƗǞƬǸƬȇȁ
 ǦǴƬűȁƨǳȁƾǴǳƨǷƢǠǳơƨȈǻơǄȈŭơ ǀȈǨǼƫ ȄǴǟƨǬƷȐǳơƨȈƟƢǔǬǳơƨƥƢǫǂǳơƨǸȀǷ ȅǂƟơǄŪơ ǁȂƬǇƾǳơ ƾǼǇƗ :ƨȈƟƢǔǬǳơƨƥƢǫǂǳơ . ƩƢƥƢǈūơŉƾǬƫƨȇǁƢƦƳƛƨȈǫǂƫ -
 ǲǰǌƫŖǳơƨȈǟǂǌǳơŚǣ ȁƗƨȈǻȂǻƢǬǳơŚǣƩƢǇǁƢǸŭơȁǊǤǳơǱƢǰǋƗǞȈŦƨƸǧƢǰǷȁƨȇƢǫȂǳơ ǄȇǄǠƫĿǶǿƢǈȇƢǸǯ -
  ƨȈǷȂǸǠǳơǱơȂǷȋƢƥƧǁƢǔǳơȁƗƨǿơŗǳơƤƳơȁĿȁƩƢȈǫȐƻȋơĿơŚǐǬƫ
 ƩơƾǼƬǈŭơ ơǀǯȁǆǴĐơǖƦǓƨƥƢƬǯȃƾǳ (ƧǁơƽȍơƩƢƥƢǈƷȁŚȈǈƬǳơƩƢƥƢǈƷ) ǶēƢƥƢǈƷ ǝơƾȇƛǥǂǐǳƢƥǺȇǂǷȉơȁ
 ƨƷơǂǏƢȀǴƳƗǺǷƪƸǼǷȅǀǳơǥƾŮơŚǣǥơƾǿȋƨȈǷȂǸǠǳơƨȈǳƢŭơƩơƾǟƢǈŭơȁƩơƽƢǸƬǟȍơǱƢǸǠƬǇƛ -
 ƨȈǻơǄȈŭơǖƦǓǹȂǻƢǫǵƢȀǷȁƨǠȈƦǗǶǸƬŭơȁǱƾǠŭơƨȈǳƢŭơśǻơȂǬƥ
   ƨǘǘƼŭơƩơǁƢǸưƬǇȍơ
   ƨƦǫơǂŭơƔơǄƳǲǰǌȇȅǀǳơȁƨǼǈǳơƲƟƢƬǻƣƢǈƷȄǴǟƨǫƽƢǐŭơ
 ƢȀǼǟ ǂǨǇƗŖǳơƲƟƢƬǼǳơȁƨȈǳƢŭơǹȂǻƢǫĿƧƽǁơȂǳơƩơǂȇƾǬƬǳơśƥƨǻǁƢǬǷǺǸǔƬƫƨȈǼǬƫƨƦǫơǂǷƔơǂƳƛȄǴǟǹƢŭŐǳơǲǸǠȇȁ
 ƨǧǂǠǷƤŸƢǸǯ . ƩƢȈǨȈǰǳơȅƘƥȁǦǟƢǔƫȁƗȆǤǳƗȁƗǀȈǨǼƬǳơƾǠƥǪǬŢƾǫƨȈǻơǄȈŭơĿǁǂǬŭơǒƟƢǨǳơȁƗǄƴǠǳơǹƢǯơƿƛ
 ǽǀǿǹƗǶǴǠǳơǞǷƢȀǷơƾƼƬǇƛƨȈǨȈǯȁƨǷƢǠǳơƽǁơȂŭơǲȈǐŢǕȁǂǋȄǴǟǥǂǠƬǳơńƛȃǂƻƗƨȀƳǺǷƨȈǻƢŭŐǳơƨƥƢǫǂǳơǥƾē
  ǆǴĐơǍƢǐƬƻơǩƢǘǻĿǲƻƾƫŖǳơƨȈǼǗȂǳơƨȈŷȋơ (16)
 ƢȀƬǇƢȈǇȄǴǟƢǔȇƗǶǰūơƢŶƛȁƨǷȂǰƸǴǳƨȈǳƢŭơƨǇƢȈǈǳơȄǴǟǖǬǧǆȈǳ ǶǰƸǴǳ ǹƢŭŐǳơƔƢǔǟȋƨƦǈǼǳƢƥƨǏǂǧƨȈǻơǄȈŭơ
 ƩơƽƢǸƬǟȍơ (ƪȈƦưƫ) ǖƦǓƔơǂƳƛƨȈǻơǄȈŭơǖƦǓǹȂǻƢǫǱȐƻǺǷǶƬȇƨȈǻơǄȈŭơǀȈǨǼƫƲƟƢƬǻƨǼȇƢǠǷȁƾǯƘƬǳơƾǠƥȁ ŚƻȋơĿ
 ǱƾǠŭơƨȈǳƢŭơśǻơȂǬƥǪǴǠƬŭơ 17-84ǹȂǻƢǬǳơǺǷ 78ƧƽƢŭơǵƢǰƷȋƢǬƦǗơǀǿȁƨȈǷȂǸǠǳơƨǼȇǄŬơȃȂƬǈǷȄǴǟƵȂƬǨŭơ