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Улсын их хурлын гишүүн Төсвийн байнгын хорооны дарга Г.Тэмүүлэнтэй Төсвийн тухай хуульд нэмэлт өөрчлөлт оруулах болон төсвийн реформыг эхлүүлсэнтэй холбогдуулан ярилцлаа.
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-Дээрх хуулийн төсөл батлагдснаар Сангийн яам, Эдийн засаг хөгжлийн яамны үүрэг чиглэл хэрхэн өөрчлөгдөх вэ?
-Одоогоор хөгжлийн төлөвлөлт бодлогын асуудал гэдэг зүйл байхгүй болсон. Бид сүүлийн жилүүдэд энэ асуудлыг ярьж ярьж эдийн засгийн хөгжлийн яамыг байгуулсан. Засгийн газар дотроо энэ яамны сайдууд их үүрэг чиглэлтэй, шадар сайдын түвшинд багтаад явахаар оруулж ирсэн. Нэг талдаа цаашдын хөгжлийн бодлого төлөвлөлт болоод тухайн тэр төсвийн гүйцэтгэлийн асуудлыг хооронд нь ялгаж салгах зайлшгүй шаардлагатай гэж харж байгаа. Энэ хүрээндээ ч гэсэн тухайн эрх мэдэл чиг үүргийн хязгаарлалт, эрх мэдэл чиг үүргийн хэмжээг нь зөвөөр хуулийн хүрээнд заагалж өгөх ёстой гэж бодож байна. Дээрх хүрээнд оруулж байгаа гол зүйл маань цаашдаа ер нь төсвийн хүрээний мэдэгдэл буюу дунд хугацааны төсвийн бодлогын баримт бичгийг эдийн засгийн хөгжлийн яаманд боловсруулах. Гэхдээ дан ганц эдийн засгийн хөгжлийн яам биш Засгийн газраас хөндлөнгийн байгууллага хүртэл гол макро эдийн засгийн үзүүлэлтүүдийг нь гаргаж өгдөг, түүнийг нь ашиглаж эдийн засгийн хөгжлийн яам төсвийн хүрээний мэдэгдлийг боловсруулдаг, түүн дээр нь суурилж сангийн яам төсвөө боловсруулдаг ийм чиг үүргийн эрх мэдлийн хувиарлалтыг зөв тэнцвэржүүлэх энэ зохицуулалтыг хуулийн хүрээнд хийх шаардлагатай.
-Төсвийн алдагдлын хэмжээ сүүлийн гурван жилийн хугацаанд ямар байгаа, хуулийн төсөл батлагдвал төсвийн алдалдал хэр хэмжээнд буурна гэж харж байгаа вэ?
-Сүүлийн гурван жилийг авч үзвэл коронавирус, гадаад нөхцөл байдал эрсдэл өндөртэй он жилүүд байсан. Нэг талдаа энэ өөрөө шалтгаан гэж харж байгаа. Төсвийн алдагдал 2020 онд 4.6 их наяд, 2021 онд 2.9 их наяд, 2022 онд 2.4 их наяд зөвхөн гурван жилийн төсвийн алдагдлыг тооцоод үзэхэд 9.7 их наяд нэг жилийн төсвийн 50 хувьтай тэнцэх хэмжээний алдагдлыг хүлээсэн гэдгийг эндээс харж болно. Тэгэхээр энэ хэмжээний төсвийн сахилга бат хариуцлага байхгүйгээс болоод өрийг их хэмжээгээр үйлдвэрлэж байна. Өр их хэмжээгээр үйлдвэрлэснээс улбаалаад, түүнийг төлөх үүднээс гаднаас зээл тусламж, урт хугацаатай гадаад бондууд гаргах нөхцөл байдал үүсдэг. Өөрөөр хэлбэл ирээдүйд их хэмжээний өр үйлдвэрлэж түүгээрээ дамжуулан зээл тусламжийг их авч байна. Энийг хүссэн, хүсээгүй төсвийн тогтвортой байдлын тухай хууль, өрийн удирдлагын тухай хууль, ирээдүй сангийн хууль дээрээс нь төсвийн сахилга бат хяналт хариуцлагыг сайжруулах хуулийн зохицуулалтаар шийдвэрлэхээс өөр аргагүй. Зориглоод шийдэх ёстой цаашдаа төсөв өөрөө алдагдалгүй, өр үйлдвэрлэхгүй байх энэ засаглал, тогтолцоог бүрдүүлэх ёстой. Энэ хууль магадгүй энэ хаврын чуулганы 3, 4-р сард батлагдлаа гэж үзвэл ирэх оноос хэрэгжээд явна. Нэг талдаа 2024 оны төсвөөс сахилга бат, хяналт, хариуцлага энэ засаглал тогтолцоо эрүүл зөв болох шинэчлэл бодитой болно. Цаашдаа ингэж байж эх орны ирээдүй төсөв, санхүү, эдийн засгийн нөхцөл байдал эрүүл болох боломж бололцоо бүрдэнэ.
-Төсвийн алдагдал ДНБ-ий хоёр хувиас хэтрэхгүй байх тухай хуулийн заалтыг тайлбарлавал?
-Төсвийн тогтвортой байдлын тухай хуулинд гол хоёр үндсэн том суурь концепц заалт байдаг. Тэр нь юу гэхээр жил жилийн төсвийн алдагдал болоод өрийнх нь хязгаарыг хязгаарлаж байсан. Тэгэхээр үндсэн 6.1.2 буюу төсвийн алдагдал ДНБ-ий хоёр хувиас хэтрэхгүй байна гэж хязгаарыг заасан. Мөн дээрээс нь өр тал дээрээ ДНБ-ий 60 хувиас хэтрэхгүй байна гэж хязгаарыг нь заасан. Энэ нь нэг талдаа цаашид алдагдалгүй төсөв батлах, Засгийн газар өрийнхөө хэмжээг нэмэгдүүлэхгүй байх хатуу хуульчилсан, хувьчилсан зохицуулалтууд орно. Сүүлийн арван жилийн хугацаанд төсвийн тогтвортой байдлын тухай хуулинд 13 удаа, төсвийн мэдэгдэл дээр 19 удаа өөрчлөлт оруулахдаа зөвхөн энэ тоог л өөрчлөөд байгаа юм. Тухайлбал өрийн, алдагдлых нь хоёр хувийн хязгаарыг өөрчлөөд байгаа гэсэн үг. Энэ нь 4,5,6 дахь хязгаар болгож нэмээд байна. Засгийн газрын өрийн хэмжээ ДНБ-ий 60 хувиас хэтрэхгүй байна гэдэг асуудлыг 70,80,75 гэдэг ч юм уу нэмэгдүүлээд байгаа. Энэ өөрөө өр үйлдвэрлэх эрх зүйн орчныг хуулийнхаа өөрчлөлтөөр хийгээд байна, энийг хатуу хаах, хязгаарлах ёстой. Энэ боломжуудыг хуулийн хүрээндээ хөгжих ёстой гэж харж, энэ хүрээндээ хуулийнхаа шинэчлэлийг өргөн барьж байгаа.
Мөн дээр нь энэ хуулийн хүрээнд гол оруулж ирсэн төсвийн сахилга бат, хариуцлагыг сайжруулахын тулд хариуцлагыг нэмэгдүүлэхээр заасан. Энэ хуулийн санкцуудыг мөрдөөгүй, биелүүлээгүй бол тухайн албан тушаалтан, төсвийн ерөнхийлөн захирагч албан тушаалаасаа чөлөөлөгддөг, огцордог энэ санкцууд хатуу суусан.
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