{"id":16594,"date":"2021-04-30T14:14:13","date_gmt":"2021-04-30T18:14:13","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/vietnam-sustainable-independence\/"},"modified":"2023-05-08T14:59:40","modified_gmt":"2023-05-08T18:59:40","slug":"vietnam-sustainable-independence","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/vietnam-sustainable-independence\/","title":{"rendered":"SAI \u0641\u064a\u062a\u0646\u0627\u0645 \u062a\u062a\u062d\u0631\u0643 \u0646\u062d\u0648 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645"},"content":{"rendered":"\n<p><em>\u0628\u0642\u0644\u0645 \u062b\u0627\u0646 \u0647\u0627\u064a \u0641\u0648 \u060c \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u060c \u0648\u062f\u0648\u0646\u063a 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\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0639\u0627\u0645 2030. \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u062a\u0636\u0645\u0646\u062a \u0631\u062d\u0644\u0629 SAV \u0646\u062d\u0648 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0639\u0645\u0644\u064a\u0629.<\/p>\n\n\n\n<p>\u0633\u0627\u0639\u062f \u0627\u0633\u062a\u0642\u0644\u0627\u0644 SAV \u0641\u064a \u0644\u0639\u0628 \u062f\u0648\u0631 \u0645\u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u062f\u0648\u0644\u064a \u060c \u0644\u0627 \u0633\u064a\u0645\u0627 \u0641\u064a \u0636\u0645\u0627\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0643\u0645\u0627 \u0643\u062b\u0641\u062a \u0634\u0631\u0643\u0629 SAV \u062c\u0647\u0648\u062f\u0647\u0627 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u062c\u0648\u0647\u0631\u064a\u0629 \u0641\u064a \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u0648\u0627\u0644\u062f\u0648\u0644\u064a. \u062a\u0641\u062e\u0631 SAV \u0628\u0643\u0648\u0646\u0647\u0627 \u0623\u062d\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0644\u0631\u0627\u0628\u0637\u0629 \u062f\u0648\u0644 \u062c\u0646\u0648\u0628 \u0634\u0631\u0642 \u0622\u0633\u064a\u0627 (ASEANSAI) \u0641\u064a \u0639\u0627\u0645 2011 \u060c \u0648\u0645\u0646 2018 \u0625\u0644\u0649 2021 \u060c \u0639\u0645\u0644\u062a \u0643\u0631\u0626\u064a\u0633 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0622\u0633\u064a\u0648\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (ASOSAI) .<\/p>\n\n\n\n<p><strong>\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/strong><br>\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0641\u064a \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 \u0644\u0639\u0627\u0645 1977. \u062a\u0636\u0645\u0646\u062a \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0648\u0636\u062d\u0629 \u0641\u064a \u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0645\u0643\u0633\u064a\u0643 \u0644\u0639\u0627\u0645 2007 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 &#8220;\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0628\u062d\u0643\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646&#8221; \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0637\u0627\u0631 \u062f\u0633\u062a\u0648\u0631\u064a \u0648\u062a\u0634\u0631\u064a\u0639\u064a \u0648\u0642\u0627\u0646\u0648\u0646\u064a.<\/p>\n\n\n\n<p>\u0645\u062b\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u060c \u0643\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0634\u0631\u0643\u0629 SAV \u0631\u062d\u0644\u0629 \u0634\u0627\u0642\u0629 (\u0627\u0646\u0638\u0631 \u0627\u0644\u0634\u0643\u0644 1). \u0641\u064a \u0639\u0642\u062f\u0647\u0627 \u0627\u0644\u0623\u0648\u0644 \u060c \u0643\u0627\u0646\u062a SAV \u0648\u0643\u0627\u0644\u0629 \u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u062a\u062d\u062a \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621. \u0623\u0635\u0628\u062d\u062a SAV \u0648\u0643\u0627\u0644\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0623\u0648\u0644 \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0639\u0627\u0645 2005. \u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u0644\u0649 \u0623\u0646 SAV \u0647\u064a \u0648\u0643\u0627\u0644\u0629 \u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0646\u0634\u0623\u062a\u0647\u0627 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u060c \u0648\u0623\u0646 \u0639\u0644\u064a\u0647\u0627 \u0623\u0646 \u062a\u062a\u0635\u0631\u0641 \u0628\u062f\u0642\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646. \u062a\u0645 \u062a\u0643\u0644\u064a\u0641 SAV \u0628\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0623\u0635\u0648\u0644.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/04\/Figure-1_SAV-Legal-Independence-Timeline_INTOSAI-Journal-Spring-2021-1.jpg\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/04\/Figure-1_SAV-Legal-Independence-Timeline_INTOSAI-Journal-Spring-2021-1.jpg\" alt=\"\u0627\u0644\u0634\u0643\u0644 1: \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0640 SAV\" class=\"wp-image-22575\"\/><\/a><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 1: \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0640 SAV<\/figcaption><\/figure>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0645 2013 \u060c \u062a\u0645 \u062a\u0643\u0631\u064a\u0633 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0634\u0631\u0643\u0629 SAV \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 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\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0640 SAV \u0648\u0648\u0638\u0627\u0626\u0641\u0647\u0627 \u0648\u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647\u0627 \u0648\u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u061b \u0648\u062d\u062f\u062f \u0628\u0648\u0636\u0648\u062d \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0648\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0648\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u064a\u0646 \u0628\u0640 SAV. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u062d\u062f\u062f \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0623\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 \u0631\u0626\u064a\u0633 SAV \u0648\u0645\u0633\u0624\u0648\u0644 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 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\u0627\u0644\u0648\u0638\u064a\u0641\u064a.<\/strong> <\/em>\u062a\u0642\u0648\u0645 SAV \u0628\u062a\u0637\u0648\u064a\u0631 \u062e\u0637\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u060c \u0648\u062a\u0637\u0628\u0642 \u0637\u0631\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u062a\u062c\u0631\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u062a\u0631\u0641\u0639 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0625\u0644\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629. \u064a\u062d\u0642 \u0644\u0645\u062f\u0642\u0642\u064a SAV \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0639 \u0636\u0645\u0646 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