. C cu Ngn sch nh nc * C cu dc ca ngn sch nh nc: l s phn b Ngn sch nh nc thnh nhiu cp theo lnh th. Do c cu dc ca NSNN trng hp vi h thng chnh quyn nh nc theo lnh th th mi cp chnh quyn theo lnh th ng thi l mt cp ngn sch (nh ngn sch cp T, tnh (TP trc thuc T), thnh ph (th x), huyn, x) (Ngn sch Trung ng v ngn sch a phng). * C cu ngang ca NSNN: l phn thu - chi, gm: -Cc khon thu: T thu, ph, l ph, cc khon ng gp ca cc t chc v c nhn, cc khon vin tr, cc khon thu khc theo quy nh ca php lut, cc khon do Nh nc vay b p bi chi, c a vo cn i Ngn sch nh nc . - Cc khon chi: Chi pht trin KT - XH, bo m quc phng, an ninh, bo m hot ng b my Nh nc, chi tr n ca nc ngoi, chi vin tr v cc khon chi khc theo quy nh ca php lut. 4.3.1.2. Nhng chnh sch x l ngn sch nh nc a. Nguyn tc xy dng Ngn sch nh nc Gi B l hiu s gia thu v chi ngn sch, ta c: B=T-G B > 0 ta c thng d ngn sch. B < 0 ta c thm ht ngn sch. B = 0 th ngn sch cn bng. Nguyn tc bao trm l Cn bng NS T = G. b. Chnh sch x l thm ht Ngn sch nh nc * Cc trng thi thm ht Ngn sch nh nc Phn bit 3 khi nim thm ht ngn sch: (1) Thm ht ngn sch thc t: l thm ht khi s chi thc t vt s thu thc t trong mt thi k nht nh. (*)

(2) Thm ht ngn sch c cu: l thm ht tnh ton trong trng hp nu nn kinh t hot ng mc sn lng tim nng. (3) Thm ht ngn sch chu k: l thm ht ngn sch b ng do tnh trng ca chu k kinh doanh. dung ho, mt s nh kinh t ngh p dng 1 kiu ngn sch gi l NS cn i theo chu ky. Theo , Ngn sch nn thm ht trong thi k suy thoi, nhng tnh trng thm ht phi c khc phc trong thi k hng thnh. Nh vy v lu di th tng cc khon thm ht v tng cc khon thng d phi b tr cho nhau, to ra khuynh hng cn bng ngn sch xt trong di hn. Thm ht ngn sch theo chu k = Thm ht thc t - Thm ht c cu. * Cc xu hng c bn cho x l thm ht Ngn sch nh nc , hu qu ca chng Coi T = t.Y B = G + tY Khi tY< G B