Phát triển nguồn lực tài chính tại các cơ sở đào tạo nghề công lập của tỉnh phú thọ TT TIENG ANH

1 INTRODUCTION The necessity of the study The financial ability plays an important role in developing career education It is necessary to create the conditions and regimes of policies relating to develop the financial ability for the vocational training In recent years, the Government enacted some policies of demonstrating the strategy of the Party and State on improving financial resources of the society for vocational training, but there are many adversities in fulfilling In the 2016-2020 period, Phu Tho implemented the documents and policies of the State and promulgate some the policies of vocational training, deal with the employments and contribute the labor restructuring, develop the economy and ensure social security in the province In addition, the development of financial ability in public vocational training institutions in Phu Tho has some limitations: the budget is limited, the capital of the governmental budget in organizating some vocational training activities is restricted so training for lecturers, teachers, vocational guidance and advising education enrollment has so many hardships The implementation of socialization policy related to vocational training is out of sync, the quality of vocational training is relatively low Thus, it is essential to provide solutions to develop the financial abilities for vocational training in public vocational training institutions in Phu Tho, improve the social resources, create the significant and dramatic changes in terms of attracting and exploiting the personal resources, the resources of domestic and international organizations in order to invest public vocational training institutions in Phu Tho, meet the demands of industrial revolution 4.0 and the international integration Based on the above reasons, the results of previous research and some theoretical and practical problems of developing the financial abilities in that have not been clarified at public vocational training institutions in Phu Tho, the author would choose the topic: “The development of financial abilities at public vocational training institutions in Phu Tho province” as my master thesis Objectives and tasks of the research 2.1 Research objectives By the foundations of demonstrating theoretical problems about developing the financial abilities at public vocational training institutions, the reality of developing the financial abilities at public vocational training institutions in Phu Tho province, the thesis proposes some empirical technology solutions and develop the financial abilities at public vocational training institutions in Phu Tho province via the specific strategy and plan until 2030 download by : skknchat@gmail.com 2.2 Research tasks First, systematizing and clarifying theoretical issues of the development of financial abilities at public vocational training institutions Second, analyzing and evaluating the situations of developing financial abilities at public vocational training institutions in Phu Tho province in the 2016 – 2020 period Third, proposing solutions to develop the financial abilities at public vocational training institutions in Phu Tho province next time Subjects and scopes of the study 3.1 The subjects of the study The subjects of the study: theoretical issues of the development of financial abilities at public vocational training institutions in Phu Tho province 3.2 The scopes of the study For content: The development of financial resources has a broad connotation, the thesis is limited to the content of developing financial resources in terms of the size, quantity of financial resources and the method of mobilizing financial resources for vocational training in vocational training institutions a public vocational training institution of Phu Tho province On the subject of management: The thesis considers the role of state management agencies in formulating and promulgating policies to develop financial resources, inspecting and monitoring the policy implementation process At the same time, studying the actual situation of applying policies and the results of developing financial resources at public vocational training institutions of Phu Tho province Space: The thesis focuses on the situations of developing financial abilities at public vocational training institutions in Phu Tho province, including: Public colleges, vocational schools, and vocational training centers managed by Phu Tho province Collecting and statistical data, conducting a model survey to analyze the factors affecting the expected tuition fees of trainees attending vocational training at public vocational training institutions of Phu Tho province, specifically It is possible that 17/18 public vocational training institutions of Phu Tho province have activities that collect from learners' contributions (Except for Phu Tho province Ethnic Minority Boarding Intermediate School because the subjects of learners at this training institution are receive tuition support, eligible for policy) Time: The thesis would investigate and conduct data related to the situations of developing financial abilities at public vocational training institutions in Phu Tho province in the 2016 – 2020 period, propose the solutions until 2030 download by : skknchat@gmail.com Research approaches and questions 4.1 Research approaches The thesis conducts the development of financial abilities at public vocational training institutions in Phu Tho province via public vocational training institutions managed by the province Considerations the public vocational training institutions of Phu Tho province as the subject of implementing policies and measures to develop financial ability Thus, the thesis would analyze the situations and assessments of developing financial abilities, thus propose the remedies to improve financial ability at public vocational training institutions in Phu Tho province next time 4.2 Research questions Attached to objectives and tasks of the study, the thesis have to deal with some problems and have answers for the questions as below: First, what are the theoretical issues of the development of financial abilities at public vocational training institutions in Phu Tho province? Second, how are the situations of developing financial abilities at public vocational training institutions in Phu Tho province in the 2016-2020 period? Third, what are results of developing financial abilities at public vocational training institutions in Phu Tho province? Limitations and reasons? Fourth, what are solutions to develop financial abilities at public vocational training institutions in Phu Tho province with the aim of 2025- 2030 period? Some new contributions of the thesis The thesis focuses on specializing in Finance and Banking and contributes some perspectives as below: 5.1 Academic and theoretical contributions Some new contributions of the thesis The thesis focuses on specializing in Finance and Banking and contributes some perspectives as below: 5.1 Academic and theoretical contributions The thesis systematizes, refines, inherits, implements and clarifies various theoretical issues on the development of financial abilities in public vocational training institutions In particular, the thesis would focus on clarifying the content of concepts and factors affecting the development of financial abilities in public vocational training institutions, establish criteria for evaluating the development of financial competence, thereby setting up a research model of influencing factors on  the expected tuitions  for the students in public vocational training institutions  in Phu Tho province, the results  illustrate the research purpose of the thesis download by : skknchat@gmail.com The thesis would clarify and affirm: the goals of developing financial abilities in public vocational training institutions in Phu Tho province is to mobilize and rationally exploit financial resources, and enhance financial autonomy and promote socialization of vocational training at some public vocational training institutions in the region, which associated with improving and improving the quality of vocational training 5.2 Practical contributions First, the thesis would analyze the overview, some practical experience all over the world and in some domestic province that are harmony with conditions in Phu Tho in terms of developing financial abilities at some public vocational training institutions and learning from some experiences Second, the thesis would analyze the reality of developing financial abilities in public vocational training institutions in Phu Tho province by the situation and reflecting indicators on the development of financial abilities in institutions over the years Thus, the thesis could evaluate the results, and provide the limitations and causes of those limitations during the research period Third, the thesis would examine the factors affecting the expected tuitions of students in public vocational training institutions in Phu Tho province, and demonstrate the impact of each factor Thus, the thesis could provide various solutions based on the impact of the factors Fourth, the thesis would propose two groups of solutions and recommendations: solutions on promoting financial abilities of the public vocational training institution in Phu Tho province; Recommendations on reforming the State's policies to strengthen the exploitation and management of financial resources at public vocational training institutions Contents of the thesis In addition to the introduction, conclusion and references, the thesis consists of chapters: Chapter I: Overview and methodology of the research Chapter II: Theoretical basis and empirical experience in development of financial abilities at public vocational training institutions Chapter III: The situations of developing financial abilities at public vocational training institutions in Phu Tho province Chapter IV: Solutions on developing financial abilities at public training institutions in Phu Tho province download by : skknchat@gmail.com Chapter I: OVERVIEW AND METHODOLOGY OF THE RESEARCH 1.1 Research overview Some research problems related to financial abilities for vocational training are conducted in other researches including: Doctoral thesis, in-depth studies, dissertations, articles, scientific research topics,… The researches are implemented in different perspectives and approaches, to be specific: The researches on mobilizing financial abilities from the state budget for vocational training The researches on mobilizing financial abilities outside the state budget for vocational training 1.2 Research gaps, inheritance and research orientation of the thesis 1.2.1 Research gaps Some researches generally focuses on analyzing the costs and benefits of career education under micro and macro perspectives Besides, due to the factors of limited space, time and research subjects, the researches have some specific gaps Thus, the thesis focuses on these problems, to be specific: Some previous researches concentrate on mobilizing financial abilities for vocational training, financial policies of high-quality vocational training, financial management for vocational training, restoration of traditional crafts villages,…There are no researches for the development of financial abilities at public vocational training institutions in Phu Tho province The researches published are limited on the size or the governing body, etc Thus there are differences in each group of educational institutions in this thesis This is an approaching direction and openness from the practical situation in the thesis,… By comparing to the research results of overview, the demands of research is a topic: “the development of financial abilities at public vocational training institutions in Phu Tho province”, the author evaluates that this is an urgent topic until now, there are no any researches specializing in this topic, some research gaps are existed and the author would conduct and explain in the thesis 1.2.2 Inheritance The thesis selects, inherits and systematizes, clarifies some theoretical issues on developing financial abilities at public vocational training institutions in Phu Tho province, to be specific: Inheriting, selecting theories about concepts, features and classification of financial abilities at public vocational training institutions, international and domestic experience, research perspectives of experts, researchers about the development of financial abilities at public vocational training institutions download by : skknchat@gmail.com Regarding the research methodology, inheriting and using some research methods including: Qualitative analysis methods, synthesis methods, statistics, etc Quantitative method to analyze the research model, based on the theoretical model in research according to the HEDPERE method, one of the measured tools on quality of service in education by Firdaus (2005) established and developed, justified and set up the appropriate research methods 1.2.3 Research orientation of the thesis The specific research orientation: First, demonstrating the objectives, features of vocational training, classifying vocational training institutions, concepts constituting financial abilities at public vocational training institutions Second, classifying the theory on developing financial abilities at public vocational training institutions Third, synthesizing domestic and international experience related to development of financial abilities at public vocational training institutions and learning from lessons for Viet Nam and Phu Tho Fourth, focusing on the situations of developing financial abilities at public vocational training institutions in the 2016 – 2020 period Fifth, assessing the achievements, limitations and reasons to develop financial abilities at public vocational training institutions in Phu Tho province Sixth, proposing and analyzing the solutions of developing financial abilities at public vocational training institutions in Phu Tho province next time, focusing on solutions and recommendations 1.3 Research methodologies - Research methodology - Specific research methods - Data collection and processing methods 1.4 The model identifying factors affecting the expected tuitions of students at public vocational training institutions Based on the theoretical model as HEDPERE method – a measured tool for the quality of service in education by Firdaus (2005) By inheriting and reviewing the research method, the author suggests that there are many similarities in policies and contents of developing financial abilities public vocational training institutions in the field of vocational training, thus factors affecting the expected tuitions in vocational training according to the learners ‘perspectives would be divided into categories: the features of learners, the features of households and the characteristics of vocational training institutions The general research model is defined as below: download by : skknchat@gmail.com Y = f (F1, F2, F3) To be specific: Y: The expected tuitions F1: Components illustrate the features of public vocational training institutions, including: the infrastructures of vocational training, the lectures, the curriculums and the methods of vocational training, the benefits and skills in learning process, the policies of supporting vocational training, advising education enrollment and associating the training by the order F2: Factors demonstrate the features of households, including: factors of accommodations; the income of parent’s learners F3: Factors illustrate the features of learners, including: factors of learner’s gender, majors With an accuracy of 95%, standard error of ±5%, NCS selected the sample size according to Slovin's formula for sample size: n= N 1+ N e Survey: Until 2020, Phu Tho province have 18 public vocational training institutions managed by the province Conduct a random survey with 480 typical samples evenly distributed among 17/18 public vocational training institutions of Phu Tho province that have activities that collect from learners' contributions (Except for the boarding secondary school for ethnic minorities in Phu Tho province) Tho, due to the fact that learners are ethnic minorities, have difficult economic conditions, are eligible for tuition support policies) Questionnaire of the survey (Appendix No 01) would be investigated the random method with 480 typical students, evenly distributed to 17/18 public vocational training institutions of Phu Tho province, units that have revenue from learners' contributions (except for the boarding secondary school for ethnic minorities in Phu Tho province) to assess the impact of Factors affecting the expected tuition rate of apprentices from the learner's point of view The questionnaire was broadcast live to students and detailed instructions on how to answer in the questionnaire download by : skknchat@gmail.com CONCLUSION OF CHAPTER I By the comprehension of importance in developing the financial abilities at public vocational training institutions, chapter I would provide the overview of the research topic, systematize the previous scientific works related to the thesis Thus, investigating the research gaps and illustrating that the development of financial abilities at public vocational training institutions is a new topic to addressing, proposing the solutions to deal with adversities of developing financial abilities at public vocational training institutions in Phu Tho province next time Simultaneously, Chapter I demonstrates the inheritance, research orientation in the thesis Thus, Chapter I would provide the methods to analyze, evaluate the situations of financial abilities at public vocational training institutions in Phu Tho province, based on the factors to set up the model of analyzing factors affecting the expected tuitions of students at public vocational training institutions download by : skknchat@gmail.com Chapter II: THEORETICAL BASIS AND EMPIRICAL EXPERIENCE IN DEVELOPMENT OF FINANCIAL ABILITIES AT PUBLIC VOCATIONAL TRAINING INSTITUTIONS 2.1 Overview of financial abilities at public vocational training institutions 2.1.1 The concept and characteristics of vocational training In this thesis, the author illustrates that vocational training is one of the educational methods every nations This is a training process of lecturing and learning to provide knowledge, skills and attitudes for learners so that their ability is in harmony with the training level, meet the demand of human resources in manufacturing, business and service by two methods: continuing education and formal university 2.1.2 Classification of vocational training institutions Based on the investment, vocational training institutions are divided into categories: Public vocational training institutions; Non-public vocational training institution In addition, there are classifications based on: the goal of management; the financial autonomy; governing body; Training level of vocational training institutions; the organizational form of educational institutions 2.1.3 Financial abilities at public vocational training institutions 2.1.3.1 The concept of financial abilities for vocational training Financial abilities for vocational training is monetary resources or other assets converted into currency for vocational training institutions to exploit and use for vocational training purposes 2.1.3.2 Classification of financial abilities at public vocational training institutions Financial abilities for vocational training at public vocational training institutions consist of resources: the State budget, the learners’ contributions, credit and other resources 2.2 Development of Financial abilities at public vocational training institutions 2.2.1 Concept, role of developing on financial abilities at public vocational training institutions 2.2.1.1 Concept of developing on financial abilities at public vocational training institutions The Development Economics book provides the definition “Development is the transition from a lower to higher state, with a higher level and quality” [22] According to Ngo Thang Loi “Development is the transition from a lower to higher state, with a higher level and quality” etc Regarding the approaches, in the thesis, the author provides many perspectives including: the development of financial abilities are the development in width download by : skknchat@gmail.com 10 (the growth of quantity, scale of financial abilities) and development in depth (the growth of quality of financial abilities by stability and sustainability ) Based on the approach of developing financial abilities, in the thesis, the development of financial abilities at public vocational training institutions is : It is growth of the scale and quality of vocational training with the main method that the public vocational training institutions and management agencies apply many different policies and measures to make the financial resources for vocational training increase in size and quantity, simultaneously ensure the stability of the financial abilities to meet the requirements of the objectives and tasks at the public vocational training institutions in each period 2.2.1.2 The role of developing financial abilities at public vocational training institutions Promote the autonomy and self-responsibility of the public vocational training institutions in the management and use of financial abilities from the state budget and outside the state budget; It is a factor that helps the public vocational training institution to actively develop strategies and plans in exploiting and creating financial abilities for vocational training;… 2.2.2 The content of developing financial abilities at public vocational training institutions a Development of financial abilities from the State budget The financial abilities from the state budget in each country for public vocational training institutions is considered as a fund for purchasing training products, research products, services of knowledge, transferring technology or implementing social welfare policies on vocational training for citizens b Development of financial abilities from learners’ contributions Public vocational training institutions exploit financial abilities for vocational training from learners' contributions mainly through tuition fees Specifically, service prices (also known as tuition fees) are considered as costs to create training services provided to learners c Development of credit resources for vocational training The use of financial abilities from the credit channel is not only a supplement for the lack of financial abilities in public vocational training institutions, but also enhances the responsibility to use financial resources economically and effectively The characteristic of mobilizing financial resources from credit is that public vocational training institutions have to be responsible for paying both principal and interest according to the prescribed time limit d Development of other finances download by : skknchat@gmail.com 11 Developing other financial resources at public vocational training institutions from domestic and foreign joint activities, ordering vocational training according to the needs of employers, 2.2.3 Indicators for assessing the development of financial abilities at public vocational training institutions 2.2.3.1 Indicators on the scale of financial abilities at public vocational training institutions - The numbers of financial resources - The growths of financial resources - The growth rate of financial resources 2.2.3.2 Indicators on quality of financial abilities at public vocational training institutions - The structure of financial resources - Financial self-sustainability ratio - Cost of mobilizing financial resources 2.2.4 Factors affecting the development of financial abilities at public vocational training institutions 2.2.4.1 Objective factors Social and economic conditions; Population situation, income and educational level, poverty rate; Development trend of vocational training in society; The needs of citizens for vocational training; Accessing abilities to credit of trainees participating in vocational training 2.2.4.2 Subjective factors Policy and orientation of the vocational training institution; Vocational training facilities; Trademark and reputation of the vocational training institution; The relationship between the training institution and the enterprise: 2.3 Experiences and lessons in developing financial resources at public vocational training institutions International experiences: China; Germany; France Domestic experiences: Dong Nai province, Binh Duong province Some lessons in developing financial resources at public vocational training institutions: Firstly, actively implement socialization of resources for vocational training Second, change the form of state budget investment from the egalitarian mechanism (width) to the central investment mechanism, focus (depth) Third, promote the connection of vocational training with enterprises; strengthen joint venture and training activities, training according to orders download by : skknchat@gmail.com 12 CONCLUSION OF CHAPTER II Financial abilities at public vocational training institutions are mainly from the state budget, non-state budget sources including: Tuition fees, credit and other sources are still modest The current question for public vocational training institutions is how to have enough financial resources to ensure the operation and quality of vocational training, meet the requirements of the labor market Recognizing the importance of developing financial abilities in public vocational training institutions, in chapter 2, except for analyzing and clarifying general perceptions of financial competence for vocational training, the research also points out the basic issues in vocational training in development of financial resources at public vocational training institutions from the state budget, tuition fees, credits for vocational training and other sources of income from production, business, and service activities, from joint ventures, associations or contributions from businesses, economic organizations and individuals in the local and international area Chapter II aims to the analysis of influencing factors and building a system of criteria for evaluating the development of financial abilities in public vocational training institutions in terms of both scale and quality Pointing out important non-state budget financial resources that need to be developed, especially tuition fees, or service cost is one of the important factors that directly affect the development of vocational training Thus it needs to be studied for appropriate solutions Understanding the internal problems of each new financial ability could help to develop successfully In addition, chapter also summarizes the study of international experiences and local and domestic experiences, thereby drawing important lessons about the development of financial abilities in public vocational training institutions in Vietnam as well as Phu Tho province download by : skknchat@gmail.com 13 Chapter III: THE SITUATIONS OF DEVELOPING FINANCIAL ABILITIES AT PUBLIC VOCATIONAL TRAINING INSTITUTIONS IN PHU THO PROVINCE 3.1 General overview of factors affecting the development of financial resources and situation of activities at public vocational training institutions in Phu Tho province About the natural and socio-economic conditions: Phu Tho is a northern mountainous province with an area of 3,532 km2, a population of over 1.3 million people, with 22 ethnic groups living together The economic structure shifts in a positive direction Currently, Phu Tho province has about 151 thousand workers and employees The rate of poor households has also tended to decrease gradually over the last years, by 2020; this rate would decrease to less than 5.6% The proportion of labor force age 15 having jobs without vocational training in Phu Tho province is still quite high, accounting for 75.5% to 79% The trend of labor shifting from pure agriculture to high-tech agriculture and the increase of industrial areas, therefore, there is a great need for trained human resources in the locality About the model of management: In Phu Tho province, like other areas, state management in the field of vocational training is assigned to the Department of Labor, War Invalids and Social Affairs to assist the State Committee at the same level in state management of vocational training Besides, the province also has vocational training institutions under the management of specialized ministries (Ministry of Agriculture and Rural Development, Ministry of Industry and Trade, Ministry of Defense) and training establishments Regarding the content of management for public vocational training institutions in Phu Tho province: During the research period, the financial management of public vocational training institutions in Phu Tho province was still difficult, specifically: the strategy, allocation and assignment of plans were still slow, the process was not guaranteed, etc 3.2 Situation of activities at public vocational training institutions in Phu Tho province 3.2.1 Network of public vocational training institutions in Phu Tho province Until 2020, Phu Tho province has 18 public vocational training institutions under the management of the province, including 02 colleges, 01 intermediate school and 15 centers The total number of managers and teachers at public vocational training institutions in the province are 640 people 3.2.2 The training results for vocational training at public vocational training institutions in Phu Tho province download by : skknchat@gmail.com 14 In the 2016-2020 period, the total number of training enrollments at the province's public vocational training institutions is 37,451 students, of which the highest proportion are vocational training centers; Enrollment results are decreasing The participation of enterprises in the formulation and modification of vocational training programs is limited, etc., thus it does not meet the requirements of the labor market 3.3 Situation of developing financial abilities at public vocational training institutions in Phu Tho province 3.3.1 Current status of policies to develop financial resources for vocational training Phu Tho province has implemented guidelines and policies on financial autonomy for vocational training for the province's public vocational training institutions In addition, legal documents promulgated by the National Assembly such as: Law on Vocational Education, Law on State Budget, Law on Education Documents related to financial issues for TVET such as Decree No 86/2015/ND-CP dated 02 October 2015 of the Government Besides, Phu Tho province has issued a number of policies to support vocational training: Plan No 3163/KH-UBND of Phu Tho Provincial People's Committee on the implementation of TVET target program period 2018 - 2020; Circular No 19-TT/TU dated April 23, 2014 of the Provincial Party Committee, etc In general, the documents issued by the province are documents directing the implementation of superior guidelines and policies There are no specific documents and policies of the locality on the development of financial energy for TVET 3.3.2 Situation of mobilizing financial resources from the state budget Table 3.1: Structure of state budget sources according to type of public public vocational training institutions in Phu Tho province in the 2016 – 2020 period Unit: million VNĐ Yea r Colleges Immediate school Career educational center The total State budget Amount Proportio n (%) Amount Proportio n (%) Amount Proportio n (%) Amount Proportio n (%) 2016 34.717,9 38,15 5.593,0 6,63 44.057,1 55,22 84.368,0 100,0 2017 47.582,3 45,60 14.357, 13,76 42.397,7 40,64 104.337, 100,0 2018 61.163,7 56,60 11.147, 10,32 35.744,3 33,08 108.055, 100,0 2019 80.367,2 72,88 17.473, 15,84 12.436,8 11,28 110.277, 100,0 2020 60.985,0 61,48 19.059, 19,21 19.149,5 19,31 99.193,5 100,0 Tota l 284.816, 56,26 67.629, 13,36 153.785, 30,38 506.230, 100,0 download by : skknchat@gmail.com 15 Source: Department of Labor, War Invalids and Social Affairs in Phu Tho province (2020) State budget sources for recurrent expenditures at public vocational training institutions of the province every year still account for a large proportion However, the province's resources are limited, local budgets are still difficult Every year, the central budget provides financial support for the province's public vocational training institutions to operate, mainly through projects, with some environmental programs in the local area During the research period, Phu Tho province had a policy to renovate the allocated method of the state budget associated with the ordering mechanism, but the implementation of this policy is still difficult, the state budget allocation for vocational training institutions is still difficult The province's public sector is still subsidized This limits the development of financial resources of public vocational training institutions in the province 3.3.3 Situation of developing financial abilities from learner’s contributions Except for the state budget, public vocational training institutions of Phu Tho province could exploit and develop financial resources from learners' contributions through the form of collecting tuition fee as prescribed in Decree No 86/2015/ ND-CP This is the non-state budget revenue accounting for the largest proportion of the province's public vocational training institutions However, during the research period, tuition fees at public vocational training institutions in Phu Tho province remained unstable and tended to decrease, mainly from the revenue of vocational training centers This has significantly affected the ability to self-finance at training institutions 3.3.4 Situation of developing financial abilities from credits The source of credit support at public vocational training institutions of Phu Tho province has tended to increase every year, contributing to improving enrollment scale and promoting local economic development However, this increasing trend comes from the needs of learners, while the public vocational training institutions of Phu Tho province have not yet exploited to develop and access this credit While this is a potential source of finance, it can quickly meet huge capital needs, helping the public vocational training institutions of Phu Tho province to be more active in investing and developing their operations 3.2.5 Situation of developing financial abilities from other resources Other financial sources at public vocational training institutions of Phu Tho province tend to decrease in size and proportion in total financial resources If in 2016, other revenue was 17,461 million VND, by 2020, this figure would decrease to 8,426 million VND In fact, the public vocational training institutions of Phu Tho province have not taken advantage of the facilities, equipment, practice workshops as well as the teachers to increase and develop more revenue In addition, the training institutions are still cautious, have not download by : skknchat@gmail.com 16 promoted autonomy; develop joint ventures with organizations and businesses to develop financial resources 3.3.6 Indicators to assess the development of financial resources at public vocational training institutions of Phu Tho province 3.3.6.1 Situation on the scale of financial resources Table 3.2: Total financial resources at public vocational training institutions in Phu Tho province in the 2016 – 2020 period Unit : million VNĐ The State budget tuition Other finance Total Yea r Amount Proportion (%) Amount Proportion (%) Amount Proportion (%) Amount Proportio (%) 2016 84.368,0 70,73 17.444, 14,63 17.461, 14,64 119.273,8 100,0 2017 104.337,0 70,18 23.656, 15,91 20.682, 13,91 148.675,9 100,0 2018 108.055,0 73,69 23.165, 15,80 15.418, 10,51 146.638,0 100,0 2019 110.277,0 79,64 15.375, 11,10 12.815, 9,26 138.468,2 100,0 2020 99.193,5 83,75 10.823, 9,14 8.425,9 7,11 118.442,6 100,0 Sum 506.230,5 75,39 90.465, 13,47 74.802, 11,14 671.498,5 100,0 Source: Department of Labor, War Invalids and Social Affairs in Phu Tho province (2020) a The numbers of financial resources During the research period, the numbers of financial resources at public vocational training institutions of Phu Tho province have not changed and is just a small increase in revenue sources, basically, financial ability for vocational training from sources: the state budget, learners' contributions through tuition fees, others Although the demand for financial ability is very large, public vocational training institutions have not yet developed new financial resources, especially credit sources that have not been exploited and used by investment institutions to actively invest and improve financial autonomy and reduce pressure on the state budget b The absolute growth rate of the financial resource The absolute growth rate of the financial resource at vocational training institutions in Phu Tho province during the research period decreased sharply, specifically: The growth download by : skknchat@gmail.com 17 rate of financial energy in 2017 compared to 2016 was VND 29,402 million; By 2020, this number will decrease by 20,026 million VND compared to the same period in 2019 The scale of financial growth from tuition fees and other sources for vocational training at public vocational training institutions in the province has not been stable and decreasing c The growth rate of financial resources It shows that the K-coefficient of total financial resources at vocational training institutions in the province tends to decrease rapidly from 2017 to 2020 To be specifc, Kcoefficient of total financial resources for vocational training in 2017, 2018, 2019, 2020 is 24.65%; -1.37%; -5.57% and -14.46% respectively Because the K-coefficient of non-state budget financial sources is also achieved negative growth over the years, there are a slight decrease in the K-coefficient of total financial resources This is a great difficulty due to the limited state budget, the public vocational training institutions of Phu Tho province have to improve their autonomy, mobilize and exploit financial resources from the contributions of learners and teachers, socio-economic organizations to improve operations, share vocational training costs 3.3.6.2 Situation of the quality of financial resources a Structure of financial resources Among the total financial resources at public vocational training institutions in the province, the largest proportion in recent years is the source from the state budget, with the proportion from 70% to 83% of the total financial resources, the central budget accounts for more than 70% of the total The state budget invests in vocational training; the remain is from the local budget Non-state budget financial resources only account for a relatively modest proportion of about 20 to 30%, mainly this revenue from learners' contributions by tuition fees Revenue from tuition fees accounts for the proportion from 9.14% to 159.91% of total financial resources However, this proportion tends to decrease gradually over recent years This affects the quality of financial ability in the development of public vocational training institutions in Phu Tho province It illustrates that financial autonomy has not been promoted and implemented synchronously b The rate of financial self-sustainability The rate of financial self-sustainability at public vocational training institutions of Phu Tho province during the research period was below as 30%, showing that the financial autonomy of these training institutions is still low In addition, this rate is gradually decreasing, with the lowest level of 16.25% in 2020 It illustrates that the financial resources of public vocational training institutions in the province are not sustainable; resources is not enough to ensure the stability of the operation in these urban centers download by : skknchat@gmail.com 18 3.3.7 Results of testing model of factors affecting students’ expected tuition fees at public vocational training institutions in Phu Tho province Phu Tho province has 18 public vocational training institutions in the province, including 02 colleges, 01 intermediate school and 15 vocational education centers In order to analyze the factors affecting the expected tuition fees of apprentices, a survey has been conducted to collect and investigate the results of the analysis of financial resource structure at 17/18 vocational training institutions Public schools of Phu Tho province, units that have income from learners' contributions (except for the boarding secondary school for ethnic minorities in Phu Tho province, because the target audience is mainly policy, ethnicity, and difficult circumstances, so receive preferential tuition support), randomly distribute questionnaires to 480 trainees who are currently studying at these training institutions The general research model : Y = f (F1, F2, F3, F4) To be specific: Y: The expected tuitions F1: Components illustrate the features of public vocational training institutions, including: the infrastructures of vocational training, the lectures, the curriculums and the methods of vocational training, the benefits and skills in learning process, the policies of supporting vocational training, advising education enrollment and associating the training by the order F2: Factors demonstrate the features of households, including: factors of accommodations; the income of parent’s learners F3: Factors illustrate the features of learners, including: factors of learner’s gender, majors Discussion about the research results The strongest linear relationship is the advising education enrollment, transnational education according to the order that have same thesame direction as the student's expected tuition fee with a Sig coefficient of (