Vietnam Public Expenditure Review : Fiscal Policies towards Sustainability, Efficiency, and Equity

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作者：

World Bank

来源地址：

http://hdl.handle.net/10986/28610

关键词：

FISCAL TRENDS;  FISCAL SUSTAINABILITY;  PUBLIC EXPENDITURE;  NATIONAL PRIORITIES;  EQUITABLE GROWTH;  ACCOUNTABILITY;  Report;  Rapport;  Informe; 

年份：

2017

出版地：

Washington,USA

语种：

English

摘要：

Vietnam has experienced an impressive development transformation. The "Doi moi" course initiated in 1986 has successfully transformed the country from one of the poorest in the world to lower middle-income status. Average per capita incomes more than doubled from 2000 to 2014, placing Vietnam amongst the fastest growing developing economies with the most impressive poverty reduction record in the world. Robust economic growth was supported by sound macroeconomic and pro-growth expenditure policies. The previous phase of reforms has resulted in significant achievements in public financial management, including: (a) establishing and maintaining a system of aggregate and detailed fiscal controls, which are similar to those which many other countries use to maintain basic fiscal discipline; (b) implementing a wide-ranging decentralization of public finance, enhancing autonomy given to local governments as well as spending units, both administrative and public service delivery ones; (c) increasing fiscal transparency and accountability on the basis of mutual accountability between executive and legislative branches with the support of audit institutions and the judicial system.