ÔN THI TIẾNG ANH CHUYÊN NGÀNH CAO HỌC QLC Topic 1: Governance and public Aministration Governance and development are currently intertwined Although the goals of development, democracy and political stability may be conflicting, most people wish to participate in government and to receive fair judicial and economic treatment The reform of government and improvement of governmance often go hand in hand with the economic reform to generate support and sustain development Development and operation of the private sector and market-oriented policies depend on the legal framework and political and economic stability that a reformed government and improved governance can provide Good government can produce democracy and generate stability and fairness in legal, social, economic and other public institutions and bodies Question: What is governance ? development ? reform ? Answer: + Governance is process of decision - making and the process by which decisions are implemented (or not implemented) + Governance is the action of ruling the society which is executed by authorized public organizations and people through using state power + Development is a change, growth or improvement over a period of time + Reform is a change that is intended to correct a situation that is wrong or unfair, or make a system works more effectively Why the reform of governance and the reform of economy go hand in hand? Answer: + Because only a reformed government can raise effect action of civil service, provide better public services and bring better quality of people’s life Topic 2: Defining Management Management has been callled “the art off getting things done through people” Our discussion will start with a somewhat more complex definition, so that we may call attention to additional important aspects of managing Management is the process of planning, organizing, leading and controlling the efforts of an organization’s members, and using all other organizational resources to achieve stated organizational goals A process is a systematic way of doing things + Planning implies that managers think through their goals and actions in advance + Organizing means that managers co-ordinate the humand and material resources of the organization + Leading describes how managers direct and influence subordinates, getting others to perform essential tasks + Controlling means that managers attempt to ensure that organization is moving towards its goals Question: What qualities does a manager need ? Answer: A manager should possess six qualities, including: active, assertive, creative, moral, experienced, professional What is a process? planning? organizing? controlling? leading? Answer: process is a systematic way of doing things + Planning implies that managers think through their goals and actions in advance + Organizing means that managers coordinate the human and material resources of the organization + Controlling means that managers attempt to ensure that organization is moving towards its goals + Leading describes how managers direct and influence subordinates, getting others to perform essential tasks Why is management defined as a process? Answer: Management is defined as a process because all managers, regardless of their particular aptitudes or skills, engage in certain inter – related activities in order to achieve their desired goals What resources does a manager use to attain their goals? Answer: He (She) uses all available organizational resources to attain goals, such as pay and promotion Topic 3: Financial management Accouting provides basic information on transactions, income, expenditure, costs, assets and liabilities in general It’s divided into two major parts: record keeping and reporting It should contribute to a system of strong accountability and control Government auditors must be independent form the entities which they audit because the main aim of audit is to discover whether the accounting system and other relevant satandards There are two groups of auditors, internal and external, each with its specific roles Government budget are repaired for a number of purposes and are usually on an annual budget cycle The decentralized budgeting system should alow the Ministry of Finance to concentrate more on on geater concerns which leaving the task of routine programme and experature management to the spending ministries Appropriate financial planning in the public sector has many virtues, but there are some difficulties that need to be overcome Question: What you undertand by government accoungting? Answer: Accounting provides basic information on transactions, income, expenditure, costs, assets and liabilities, needed for management and accountability in general What are the two major part that make up accounting? Answer: They are record keeping and reporting What is the role of internal and external auditors? Answer: + The external auditors have a constitutional role to play in the public accountability process + The internal auditors have their own professional standards and their role is defined by management Topic 4: Public Administrtion Reform in Vietnam Since 1986 the Communist Party and the Government of Vietnam have initiated the overall renovation of the country with the focus on economic reforms The success of the economic reforms has revealed the weaknesses of the state administration and created an urgent requirement to launch a public administration reform programme (PAR) and link it with economic reform The objective of PAR (public administration reform) in Vietnam is to build a streamlined, capable public administration that uses properly the authority and gradually modernized to manage effectively and efficiently the operation of the state, promoting the healthy development of the society, in the right direction and serving the life of the people, building the life style and working style in accordance with laws in society The PAR in VN includes major components They are: + The reform of administrative institution + The reform of state administrative machinery + The reform of the civil service + The reform of finance PAR is a complex and difficult task Because PAR touches upon the machinery, people, viewpoints and working methods as well as the norms of the civil servants Questions: How many components does PAR in Vietnam include ? Answer: There are four components: reform of administrative institutions, reform of state administrative machinery, reform of the civil service and financial reforms What is the objective of PAR in Vietnam ? Answer: The objective of PAR in Vietnam is to build a streamlined, capable public administration that can provide better public services and bring better life quality of people Why is PAR a complex and difficult task ? Answer: Because PAR touches upon the machinery, people, viewpoints and working methods as well as the norms of the civil servants When did PAR in Vietnam begin ? Answer: PAR in Vietnam began in 1986 Topic 5: Taxation Governments acquire the resources to finance their expenditures through different methods taxation, sales of goods and services and borrowing Most countries raise resources through a variety of taxes: direct and indirect taxes Some popular taxes are introduced in the US: sales taxes, incomtaxes, etc… Indirect taxes are relatively more important in Europe, contributing to increasing to all tax revenue, especially in the case of the United Kingdoms Some taxes such as: income, social sensitive, etc… are imposed heavily or lightly in several typical countries in the world The percentage of such taxes as payroll, sales, property excise is raised to the total revenue of some other typical countries Questions: How many ways of raising money the governments carry on? (or: In what way governments finance their expenditures?) Answer: There are many way of raising money that The Governments acquire the resources to finance their expenditures through different methods taxation, sales of goods and services and borrowing (In most countries, taxation is the most important method by which government finances their expenditures There are two kinds of taxes: direct taxes on wage and property income and indirect taxes on goods) Could you tell some direct and indirect taxes you know? Answer: + Direct taxes are the personal income taxes, business income taxes… + Indirect taxes are value-added taxes Could you tell some major taxes in Vietnam? Answer: In Viet Nam, the major taxes are the value-added taxes and the personal income taxes, the business income taxes, the special consumption taxes What are government payments to people who are unemployment, ill, disabled, etc called? Answer: Government are payments to people who are unemployment, ill, disabled, etc… called social security governance, development and reform: a what is governance? development? reform? b Why the reform of governnance and the reform of economy go hand in hand? defning management: a What qualities does a manager need? b What is a process? planning? organizing? controling? leading? c Why is managment defined as a process? d What resources does a manager use to attain their goals? financial management a What you understand by government accounting? b What are the two major part that make up accounting? c What is the role of internal and external auditors? Taxation: a How many ways of raising money the governments carry on? (or: In what way governments finance their expenditures?) b Could you tell some direct and indirect taxes you know? c Couuld you tell some major taxes in Vietnam? d What are government payments to people who are unemployment, ill, disabled, etc called? PAR in Vietnam: a How many componennts does PAR in Vietnam include? 4: reform of administrative institutions, reform of state administrative machinery, reform of the civil service and financial reforms b What is the objective of PAR in Vietnam? c Why is PAR a complex and difficult task? d When did PAR in Vietnam begin? PHẦN I TOPIC ANH VĂN CHUYÊN NGÀNH PHẦN II Topic Governance, devolopment and reform Governance is the action of ruling the society which is executed by authorited public organizations and people through using state power Governance and development are currently viewed as interwined Development is no longer solely a matter of economics In many countries, development efforts are included: political stability, institution – building, popular participation and advocating human rights However, these efforts are conflicting at times The reform of government and improvement of governance often go hand in hand with reform and improvement of the economy Because, only a reformed government and improved governance can provide a reasonable amount of political stability, political and economic guidelines and an enabling framework of law for the development, operation and growth of private sector and market-oriented policies A good government can produce democracy and generated stability and fairness in legal, social, economic and other public institutions and bodies and bring better quality of people’s life Topic Defining management Management is very complex and multi-aspect, there are such different definitions of management that no one definition of management is universally accepted By Mary Parker Follett, management is the act of getting things done through people By this definition she emphasized that managers in any organizations achieve organnizational goal through arranging people to perform tasks Management is the process of planning, organizing, leading and controlling the work of an organization’s members, and using all other organizational resources to achieve stated organizational goals The works that a manager do: plan, organize, lead and control the work of an organization’s members, and use all other organizational resources to reach stated organizational goals Planning implies that managers think through their goals and actions in advance Organizing means that managers coodinate the human and material resources of the organization Leading describes how mangers direct and influence (tác động) subodinates (cấp dưới), getting others to perform essential tasks Controlling means that managers attemp to ensure that organization is moving towards its goals The resources that managers use to attain their goals are human, finances, equipment and information, etc People are the most important resource of any organization Stated goals refer to specific ends that any organization tries to attain Inshort, there are variuos definitions of management but according to me: - Management is the what managers to achieve stated goals - Management is an art and a science - Management is arrangement all organization resources in proper processes to achive goals of organ - Mangement is the influences of subjects to object in order to get at goals of organizations Topic Formulate some issues in financial management Finacial management is seen as a continuous process, because it links planning with budget formulation, budget formulation with budget execution and accounting, and execution and accounting with evaluation and audit It concerns the generation, planning, coodination, disposition, commitment, utilization, recording, control and accountability of financial and other resources In manay countrues, government financial management suffers from weaknesses, such as: - Untimely and inaccurate accounting records - Lack of relevant information, highly routinized procedures and lack of modern method of data management - Old financial rules - Lack of coodination between recurrent and development budgets In Vietnam, financial management also have problems with: - Policies planning in macro - Execution financial strategies and policies - Controlling and supervision of state organs - Ineffectivness in public spending - Control inflation and price Financial reform is one our goals in our adminitrative reform, along with reformation in administration, state servant, administrative procedure, improvement in law and policies, we contribute to pefect to form modern and impersonal administration Topic 4: Introduce the varios kinds of taxes levied in developed countries Governments finance their expenditures through taxation, or the sale of their goods and services and borrowing The most important methods by which governments finance their expenditures is taxation There is are two kinds of taxes: direct taxes on wage and property income and indirect taxes on goods Direct taxes are the personal income taxes, business income taxes… Indirect taxes are valueadded taxes… The balance between these different taxes has varied (đáng kể) considerably (thay đổi) overtime and between countries In the United States, the major taxes are taxes on property, sales taxes and income taxes In Europe, indirect taxes is more important than it in US: the value-added taxes, the personal income taxes, the profit taxes and the social security an sinh taxes are the major taxes However, the reliance phụ thuộc on taxation in each country is very different In United Kingdom, VAT raise about half as much as the personal income taxes In Australia, New Zealand and Scandinavian countries all rely heavily on income and profit (lợi nhuận) taxes, which account for about half of all revenue raised from taxation In the United States, the major taxes are taxes on property, sales taxes, social security taxes In the European, they are the value-added taxes, the personal income taxes, the profit taxes and the social security taxes In the Australia, they are income taxes, profit taxes and payroll taxes In Vietnam, the major taxes are the value-added taxes and the personal income taxes, the business income taxes, the special consumption tiêu thụ taxes In Vietnam, tax is also one of the important guaranties for the budget balance Government has been fostering thúc đẩy financial reform in general and taxation reform in particular Fulfil thực taxation duties is also one way to participate in state administration management Topic 5: Talk about an overview of public administration reform in VN In what way the overall renovation of VN has initiated since 1986 Since 1986, the Communist Party and the Government of VN have initiated khởi xướng the overall toàn diện renovation đổi of the country with the focus on tập trung economic reforms The success of the economic reforms has revealed bộc lộ the weaknesses of the state administration (such as a low level of internal economic accumulation (tích lũy), an insufficiency (thiếu) of experience in management of the transition to a market economy, an inappropriate (o thích hợp) machinery for a market economy and, and an inadequate (o tương xứng) capacity (năng lực) of the personnel (đội ngũ) in relation to the change of the society) and created an urgent thiết requirement to lauch bắt đầu a public adminitration reform programme and link it with economic reforms, considering PAR as the focus of the process to build and perfect the State of the SRV The programme was offically announced công bố in the early 1995 What objectives of PAR are: The objective of PAR in VN is to build a streamlined sạch, capable (đủ lực public administration that ueses properly the authority and is gradually bước modernized to manage effectively and efficiently the operation of the State, promoting the healthy development of the society, in the right direction and serving the life of the people, building the lifestyle and working style in accordance with law in the society How many major components there are The PAR in VN includes major components They are: - The reform of administrative institution focuses on the development and perfection of the socialist democracy, ensuring human rights and the rights of the people, serving properly the needs of the material as well as spiritual life of the public The citizens are seen as the central focus of the public administration in a civil society - The reform of state administrative machinery concentrates on building a strong machinery to carry out the executive function, in its relationships of coordination and distribution (xắp xếp) with the legislature and judiciary; strengthening (lành mạnh) and unifying (thống nhất) the central elements of government; promoting the initiative (sáng kiến) and creativity (sáng tạo) of local authorities, combining (kết hợp) sectoral and area management in an effective maner - The reform of the civil service aims at building a contingent (đội ngũ) of cadres and civil sercice which are properly qualified for their tasks, considering this as the first priority (ưu tiên) in PAR Why PAR is a complex and difficult task Because PAR touches upon đụng chạm the machinery, people, viewpoints and working methods as well as the norms tiêu chuẩn of the civil servants The PAR is not a singleriêng lẻ, isolated rời rạc operation, it is a continuos task in accordance with the changing situation, making use of the new opportunities hội and facing the new challenges thách thức The PAR in VN is only at the beginning of a long road Much has to be done to achieve the goals of implementation of socio-economic strategy up to the year 2010 Alongside the continuation of economic and political renovation, PAR has an extremely (vô cùng) important role in enhancing (nâng cao) the scientific level and the pratical capacity (năng lực) required to build a modern public administration in a democratic regime and a market economy PHẦN II CÂU HỎI/TRẢ LỜI TOPIC TRÊN Governance, Development, Reform a What is governance? Governance is process of decision – making and the process by which decision are implemented (or not implemented) b What is development? Development is a change, growth or improvement over a period of time c What is reform? Reform is a change that is intended to correct a situation that is wrong or unfair, or make a system work more effectively d What is the relationship between governance and development? Governance and development are viewed as intertwined Good government is both a means and pre-condition of development and a development objective, bringing better quality of life e What is the relationship between development and reform? f Why is there a need to reform government and improve governance? Because only a reformed government and improved governance can provide a reasonable amount of political stability, political and economic guidelines and an enabling framework of law for the development, operation and growth of private sector and market-oriented policies Management a What is management? Management is the process of planning, organizing, leading and controlling the work of an organization’s members, and using all other organizational resources to achieve stated organizational goals b Do people all agree that there is only one definition of management? No, they don’t Management is very complex and multi-aspect, there are such different definitions of management that no one definition of management is universally accepted c Does a manager things for people? What does he do? No, he doesn’t The works that a manager do: plan, organize, lead and control the work of an organization’s members, and use all other organizational resources to reach stated organizational goals d Tell some essential qualities that you think a manger should have? I think a manager have to be good at communication and motivation He is also a good example, a good listener, concerned and decisive 10 He should have abilities to plan, to lead, to organize, to delegate, to motivate, to communicate effectively, to co-ordinate, to supervise, and to control and forecast Besides that, good managers must have ability to change ploy, tactics and practice according to dictates of changing business environment In the present dispensation, with globalisation, information technology e Can you distinguish a manager from an entrepreneur? The roles management undertakes as the monitoring, supervising and motivating of employees Managers must make corrections act as a figurehead, control, budget and allocate resources and lead, evaluate and build the corporate culture These activities are quite different from the behavioral work activities identified in the business literature characterizing the nature of entrepreneurial work Entrepreneurship involves risk taking, having a vision, demonstrating a propensity to innovate, being able to spot trends, while simultaneously being capable of engaging in creative problem solving Besides that, the behavioral work activity of selling as a key component of entrepreneurship financial management a What is financial management? Financial management is a continuous process which links planning with budget formulation, budget formulation with budget execution and accounting; and execution and accounting with evaluation and audit b Does a government’s financial management have influence over its public administration? Explain more Yes Government’s financial management (It) has influence over its public administration because: Financial management framework is emphasized in public administration and management reform because its major objective is to improve the auditing system in order to increase the revenue, run public expenditure in a more efficient manner and have more funds to invest in new development projects which in turn will lead to economic growth In addition, a well established and functioning financial management system ensures that public funds are spent efficiently and economically to achieve the objectives of public project c What are the weaknesses that many countries suffer in their financial management? In many countries, government financial management suffers from weaknesses, which are commonly as follows: - Untimely and inaccurate accounting records, which cannot provide adequate data for processes such as formulation of budge, budgetary control, performance monitoring, financial planning, and formulation of fiscal policies; 11 - Lack of relevant information, highly routinized procedures and lack of modern methods of data management; - Old financial rules, which not appear conductive to new development; - Lack of coordination between recurrent and development budgets d What you think about the financial management in your own office? It is good I always get my salary on time Taxation a What is taxation? - Taxation is a method through which governments acquire finance for their expenditures b What are the functions of taxes? - There are three functions of taxes The first function is to provide money for governments to operate (the most important one) The second one is to carry out economic roles: taxes are used to obtain goals such as creating employment, ensuring high economic growth rates and stabilizing money The third one, the most controversial, is property reallocation c Name some types of taxes? - They are income tax, VAT (Value added tax), corporate-income tax, property tax, excise tax,… d Distinguish direct taxes from indirect taxes? - Direct taxes are taxes which are paid directly by a person for an organization - Indirect taxes are taxes which are levied on goods, either at the final point of sale or on the input used to make them; services e How governments finance their expenditures? - Governments finance their expenditures through taxation, the sales of their goods and services and borrowing f What kinds of taxes are the main resources of the Vietnamese Government’s revenue? - They are export and import tax, VAT and corporate-income tax g When was VAT first used in Vietnam? - in 1999 Public administration reform in Vietnam a When did the overall renovation of the country start? The overall renovation of Vietnam was started since 1986 b What is the main result of this overall renovation? 12 Initial results of renovation are achievement in economic development and improvement of living standard of the people c Why is it needed to reform public administration? Because the country is still faced with a number of weaknesses such as - a low level of internal economic accumulation, - an insufficiency of experience in management of the transition to a market economy, - an inappropriate machinery for a market economy and - an inadequate capacity of the personnel in relation to the change of the society d When was the PAR officially announced? It was officially announced in early 1995 e What is its objective? The objective is to build a streamlined, capable public administrative f What are the three main components of the PAR? - The reform of administrative institution focus on development and perfection of the socialist democracy, ensuring human rights and the rights of the people - the reform of state administrative machinery concentrate on: · building strong machinery to carry out the executive function in its relationships of co-ordination and đdistribution with the legislature and judiciary · strengthening and unifying the central elements of government · promoting the initiative and creativity of local authorities - the reform of the civil service aim at building a contingent of cadres and civil servant which are properly qualified for their tasks g Why is it said that human resource is the first in PAR? h Các câu hỏi liên quan đến cải cách giai đoạn 2001-2010 what are the objectives of PAR 2001-2010? There are nine specific objectives: Building and gradually perfect the system of administrative legal institution, mechanisms and polycies which are appropriate to the period of national modernisation and indutrialisation Improving the new administrative procedure which are transparent, simple and convinienct for people Institution in the public administration system will be assigned appropriate and clearly-defined functions, tasks, authorities and responsibilities The organizational structure of the Government will be rational streamlined By the year 2005, new key regulation on the decentralization of administrative management between the central and local level The functions, tasks, 13 authorities and organizational structure of urban and rural administration will be clearly defined By the year 2010, the contingent of cadres and civil servants will be of reasonable size, possess professional qualities and be modenised By the year 2005, fundamental reform will have undertaken in the salary scheme for cardres and civil servants By the year 2005, the financial mechanism will have been reformed to meet the requirements of administrative agencies and public service delivery agencies The administration system will be subtaintially modernised What are four reform contents? institution reform organizational structure reform Renovation and Improvement of the quality of cadres and civil servant public finance reform What are the implementation solutions? Strengthening leadershio and guidance Public administrative reform to be implemented in line with the political system renovation process The PAR should be carried out simutaneously at both central and local levels Sufficient allcation of finance and human resources strenghtening information dissemination and propaganda activities 14 [...]... and lack of modern methods of data management; - Old financial rules, which do not appear conductive to new development; - Lack of coordination between recurrent and development budgets d What do you think about the financial management in your own office? It is good I always get my salary on time 4 Taxation a What is taxation? - Taxation is a method through which governments acquire finance for their... operate (the most important one) The second one is to carry out economic roles: taxes are used to obtain goals such as creating employment, ensuring high economic growth rates and stabilizing money The third one, the most controversial, is property reallocation c Name some types of taxes? - They are income tax, VAT (Value added tax), corporate-income tax, property tax, excise tax,… d Distinguish direct... Vietnam? - in 1999 5 Public administration reform in Vietnam a When did the overall renovation of the country start? The overall renovation of Vietnam was started since 1986 b What is the main result of this overall renovation? 12 Initial results of renovation are achievement in economic development and improvement of living standard of the people c Why is it needed to reform public administration? Because ... c Why is PAR a complex and difficult task? d When did PAR in Vietnam begin? PHẦN I TOPIC ANH VĂN CHUYÊN NGÀNH PHẦN II Topic Governance, devolopment and reform Governance is the action of ruling... organizing? controlling? leading? Answer: process is a systematic way of doing things + Planning implies that managers think through their goals and actions in advance + Organizing means that managers...A process is a systematic way of doing things + Planning implies that managers think through their goals and actions in advance + Organizing means that managers