Solutions to improve the financial autonomy mechanism of public non-business units with public revenue empirical evidence from the guest house of People’s committee of Binh Duong province

Abstract

The purpose of this study is to generalize the theoretical basis of the financial
autonomy mechanism of public non-business units with public revenue as stipulated in
Decree 60/2021/ND-CP of the Government issued on June 21, 2021, which is currently
being implemented by our whole country, evaluate the actual situation of the actual
financial autonomy mechanism taking place at the Guest House of the People's Committee
of Binh Duong province, thereby developing solutions to overcome the limitations in the
period of 2017-2021 to propose solutions to improve the financial autonomy of the unit
such as: (1) solutions to improve autonomy in the implementation of regulations for growth
revenue sources and thrifty and efficient use of recurrent expenditures; (2) solutions on
setting up and using the unit's funds, the additional income fund of its staff, the fund for
development of professional activities, the welfare fund and the reward fund of the unit;
(3) solutions on building internal spending regulations of the unit; (4) solutions on
developing joint venture service activities in service provision in accordance with the
State's regulations