c a CH£, CHiNH SACH TAI CHINH D | vai GIAO DUC NGHe NGHIEP: TU' GOC DO PHAN CAP QUAN LY Dang Van Du Hpc vien Tdi chinh Le Bich Ngan Viin dgi hpc Md Hd Npi Ngay nhan bai: 14/10/2019 Ngay nhan bai sua: 31/10/2019 Ngay duyet dang: 24/02/2020 Tdm tdt: Ludt Gido due so 38/2005/QHl I da co nhirng ddng gdp ddng ki vdo qud trinh xdy dung vdphdt trien nin kinh ti quoc ddn; nhien cUng ddphdt 16 khong it nhiing hgn che rdt cdn phdi xie ly Trong xu hudng tim kiem gidi phdp de doi mdi ca che tdi chinh linh vuc gido dtic nghe nghiip (GDNN) bdi viet ndy tap trung ludn gidi vi "Ca che, chinh sdch tdi chinh doi vdi GDNN: Tir goc dp phdn cdp qudn ly " tie thuc trgng den di xudt mpt so khuyen nghi Tie khda: GDNN; Ca chi chinh sdch tdi chinh doi vdi GDNN; phdn cdp qudn ly doi vdi GDNN FINANCIAL MECHANISM AND POLICY FOR VOCATIONAL EDUCATION: FROM THE ASPECT OF MANAGEMENT Abstract: Education Law No 38/2005/QHl has contributed significantly to the process of building and developing the national economy; however, there are many limitations that need to be settled In the trend of seeking solutions to renovate the financial mechanism in the field of vocational education, this article focuses on the interpretation of the problem: "Financial mechanism and policy for vocational education: from the aspect of management" from the current situation to proposing some recommendations Key words: vocational education; financial mechanisms and policies for education; decentralized management for vocational education Di Idn tir nen san xuat nho, phan tan, lac hau bdi canh nhieu qudc gia da co mue phat trien cao, Viet Nam xac dinh v6n nhan luc se la nguon lire eo yeu td quyet djnh den su phat tridn ciia nen kinh te qudc dan Dinh hu6ng da dugc the chd boa Luat Giao due s6 38/2005/QHI1 nhu sau: "Phdt triin gido due Id quoc sdch hdng ddu nhdm ndng cao ddn tri, ddo tao nhdn luc bdi dudng nhdn tdi , Phdt triin gido due phdi gan vdi nhu cdu phdt triin kinh ti, xa hpi, tiin bp khoa hpc, cong nghp cung cd quoc phdng an ninh; thuc hien chudn hoa, hiin dgi hoa, xd hpi hda; bdo ddm cdn ddi vi ca cdu trinh dp ca cdu ngdnh So 17 thang 03 nam 2020 vocational nghe, ca cdu viing mien; md rpng quy mo trin ca sd bdo ddm chdt luang vd hiiu qud; kit hap giira ddo tgo vd sie dung."^ Muon dat dugc muc tieu tren, ea he thdng giao due qude dan - eo giao due nghd nghiep (GDNN), phai vao cuoc mot each quydt liet Thue tidn hon 10 nam qua, ke tir Luat Giao due sd 38/2005/QHl co hieu lue thuc thi, giao due Viet Nam da co nhirng dong gop dang kd vao qua trinh xay dung va phat tridn ndn kinh td qudc dan; nhung cung da phat Id khdng it nhung ban chd rat can phai xu ly Trong xu huong tim kidm giai phap dd doi mai i Lu|t Giao due so 38/2005/QHll, oilu Tap chi Tai chinh - Quan tri kinh doanh CO ehe tai chinh linh vuc GDNN, bai viet thuc hiin cdc quyen lap phdp, hdnh phdp tu chi tap tmng luan giai ve "Ca che, chinh phdp "^ sdch tdi chinh doi vdi GDNN: Tir goc dp phdn Chinh vi vay, van de phan cap quan ly cdp qudn ly" giua cac cap chinh quydn bp may nha Thuc trang phan cap quan ly va tac nude can phai dugc quan tam de vira dam bao dgng cua no doi vdi co* chd, chinh sach tai tmh thdng nhat, lai vira phat huy dugc tinh chu chinh cho GDNN dong cua mdi cap chinh quyen qua trinh Bo, nganh TW (Vu Dao tao/ T6 chitc can bo) •• m• • ^^M Tap doan, Tdng cong ty g Co sd day nghd Co sod ay nghe1 Hinh 1- Md hinh phan cap quan ly GDNN a Viet Nam Ngudn: Tong cue GDNN Lich sii dau tranh gianh ddc lap va bao ve toan ven lanh thd cua Viet Nam da eho thay gia tri cua hoa binh, thdng nhat dat nuac Nha nude voi tu each la nguai dai dien cho y chi va nguyen vong cua nhan dan, phuc vu nhan dan luon phai de cao gia tri cua boa binh, thdng nhat Hien phap da ghi: 'Nhd nude Cpng hod xa hpi chu nghia Viet Nam Id Nhd nude thong nhdt cua cdc ddn tpc ciing sinh song tren ddt nude Viet Nam, binh ddng vi quyin vd nghia vu "^ Tuy nhien, quan ly dieu hanh boat dgng eua bp may nha nuoc lai phai tuan thu nguyen tac: "Quyen luc nhd nude la thong nhdt, c6 su phdn cong, phoi hap, kiim soat giita cdc ca quan nhd nude viec thuc hien nhiem vu Phan cap quan ly kinh td d Viet Nam dugc khdi dong tir "Ddi mdi" (1986) va dugc tang tde tir cudi thap nien 1990 Ddng thai, pham vi phan cap ciing lidn tuc dugc ma rong, cho den giiia thap nien 2000 da bao triim sau ITnb vuc chinh la: quan ly quy hoach, ke hoaeh, dau tu phat frien; ngan sach nha nude; dat dai, tai nguyen; doanh nghiep nha nuac; hoat dgng su nghiep, dieh vu cdng; va to ehiic bg may, can bg, cong chirc Theo do, phan cap quan ly ve GDNN d Viet Nam ciing timg buac dugc tridn khai thuc bien Den nay, md binh phan cap quan ly v6 GDNN d Viet Nam co thd trinh bay khai quat theo binh ^Hien phap 1980, Dieu ^ Hien phap 2013, Dieu 2, khoan 86 17 thang 03 nam 2020 Tap chi Tai chinh - Quan tri kinh doanh Hinh eho thdy: "Chmh phu thdng nhat quan ly nha nude v6 giao due nghd nghidp.'"* Chinh phii giao Bg LD-TB&XH thuc hien quan ly nha nuoc vd GDNN Tdng cue GDNN la td chiic thuge Bo LDTB&XH, thuc hien ehire nang tham muu, giup Bg trudng Bg LD-TB&XH quan ly nha nuac ! Sales • Cao dang nghe I • Trung cap nghe • Trung tarn dgy nghe • Hinh 2- Ty trgng eae eo sd GDNN theo cap trinh Nguon: Tdng cue GDNN va td chiic thuc thi phap luat vd GDNN (trir su pham) pham vi ca nude; quan ly, thue hien cac dich vu cong ve GDNN thuge tham quyen theo quy dinh cua phap luat.^ Tong cue GDNN thay mat Bg ehii quan true tiep quan ly eae CO sd day nghd true thuge cae Bo va eo quan tuong duang d trung uang cung trd ca quan chu qimn ciia cac ca sd day nghe true thupc va cac ca sd day nghd true thudc eae doanh nghiep minh quan ly C) dia phuang, Uy ban nhan dan tinh, phd true thuoc trung uong (sau day ggi ehung la Uy ban nhan dan tinh) giao nhiem vu eho Sd LD-TB&XH la ca quan quan ly nha nude vd GDNN d dia phuang, va phan cap eho Uy ban nhan dan huyen, thj xa, phd thudc tinh (sau day ggi ehung la Uy ban nhan dan huyen) quan ly nha nude vd GDNN tren dia ban cdp " Lugt GDNN so 74/2014/QH13, Dieu 71, l