Do! md''''i co" che tai chinh hipdng tdi nen giao due dai hoc tien tien, t y chu**'''' TS PHAM XUAN HOAN'''' Bdi viel nay nhdm dong gop y kiin ve cdc vdn di ddi mai ca chi tdi chinh huang din nen gido due tiin[.]
Do! md'i co" che tai chinh hipdng tdi nen giao due dai hoc tien tien, t y chu**' TS PHAM XUAN H O A N ' Bdi viel nhdm dong gop y kiin ve cdc vdn di ddi mai ca chi tdi chinh huang din nen gido due tiin lien tu chu Phdn trinh bdy kinh nghiem vi triin khai lit chu ldi chinh gido due dgi hoc cong lap tgi mpt so nuac Dong A, nhdm rid bdi hgc kinh nghiim cho Viet Nam Phdn trinh bdy thuc trgng vi tu chu tdi chinh gido due dai hoc cong lap cua Viet Nam, ddnh gid nhirng diem bdi cap Phdn nghiin cuu Tinh huong viic thuc hien tu chii ldi chinh cua Dgi hoc Quoc gia Hd Noi (DHQGHN) Phdn di xudt gidi phdp triin khai tu chu tdi chinh cho cdc iruang dgi hgc cong lap Phdn di xual khuon kho phdp ly nhdm triin khai cdc gidi phdp niu tgi phdn Cuoi cung, kit ludn a phdn ldm lugc lgi nhiing npi dung chinh ciia bdi viet Tit khoa: Tu chu tdi chinh, gido due dgi hgc, ca chi ldi chinh \ Gidi thieu Tu chu tai chinh giao dye dai hgc cdng lap dang tung budc dugc trien khai tai Viet Nam va la radl chu truemg nhat qudn cua Dang va Nha nudc Kit ludn sd 37- TB/TW 26/5/2011 cua Bd Chinh tri da the hien quyet tam chinh tri manh me cua Dang Irong viec ddi mdi CO che hoat ddng cua cac don vi su nghiep cdng lap, day manh xa hdi hda mdt sd loai hinh dich vu su nghiep cdng, dd cd cac trudng dai hgc cdng lap Day dugc coi la mdt nhung nhiem vu then chdt, gdp phan hodn thidn the chd cua nen kinh tl thi trudng dinh hudng xa hdi chit 'Dai hoc Quoc gia Ha Ngi ('>Xm trdn irong cdm an Quy Plidt iriin Ichoa hpc vd cong nghi Quoc gia (NAFOSTED) da tdi tra cho nghien cmi ndy nghia, thyc hien muc lieu den ndra 2020 dua nudc ta co ban trd nudc cdng nghidp theo hudng hien dai Trien khai Ket luan tren, Chinh phii da ban hanh Nghi Quylt sd 40/NQ-CP ngdy 9/8/2012 vd Chuang trinh hanh ddng ciia Chinh phu Theo dd, thuc hien trao quyen ty chu, ly chiu Irach nhiera cao ban cho cdc Irudng dai hgc cdng lap vd Id chuc thyc hien nhiem vu, nhan lyc vd tai chinh, lung budc ti'nh du chi phi dao tao, giam hd trg ngan sach, da dang hda cdc ngudn thu, dieu chinh co chd Ihu chi tai chinh de bu ddp du chi phi hoat ddng thudng xuyen Ddng thdi, Chinh phu da giao Bg Tdi chinh, Bd Giao due va Ddo lao lua chgn cdc trudng cd thd iham gia Ihi diem, Xa hdi rat ddng thuan ve chu truang tdng cudng lu chu tai chinh cho cdc trudng, nhung cdn rdl nhieu Iranh luan ve each ihuc Iriln khai, NhOng vin di KINH Tt VA CHINH TRj THt GIOI So 9(233) 2015- Phgm Xudn Hoan Doi mdi co chd tai chinh hudng tdi ndn giao due dgi hoc nhdt la vd cdc van de nhu: Hidu the nao cho dung khdi niem ty chu tai chinh? Ty chu tai chinh cu thi la tu chu ve cdi gi va tu chu ddn muc nao? Dya tren lieu chi nao de quyet dinh mftc ty chu? Giai phdp irien khai cu the the nao? Kinh nghiem quoc te ve tv chu tai chinh giao due dai hoc 2.1 Thuc trgng tu chu tdi chinh dgi hgc tgi mgt so nudc Dong A Bang so bg cho thiy mftc tu chu dai hgc cdng lap Viet Nam la rit thip, khu vuc Ddng A chi han dugc nhat Campuchia Sau day la gidi Ihieu so lugc mdt sd khia canh ve tu chu tai chinh giao due dai hgc tai cac nudc Ddng A: Mirc tir chu dai hgctai mgt so nirdc Dong A Bdng 1: Loai T r i r ^ g Nen kinh te So-hu-u zasit vat chit, trang thilt bi Quyet dinh cau true/ noi dung chuvng trinh Tuyen v^ bai can bo giang day Quyet dinh chi tieu tuy£n sinll e • • • • • e • • e Chi tieu ngan sich d€ thuc hifn muc tieu Quyet djnh mii'c h9C phi An djnh mil-c iuonng • • e • o o • • • d o • • • e o o o o • o o o o o o o • • • • • e o o e o o o o o o o o Vay von Tfiu nhdp cao Nhat Bin Tni6ng Quoc gia Singapore Dai hoc quoc gia Singapore Dai hoc Cong ngh^ Nanyang Dai hoc Quan tn Singapore Dac khu h^nh chlnh Hong Cong (Trung Quic) Cong lap H^n Quic Quflc gia/Cflng lap Thu nli^p trung binh Malaysia Cflng [£tp e • Thdi Lan Tii chli • e Indonesia Quflc gia va Khu vuc TlT chli Philippines Cflng lap e e • Q • o e o o o Trung Quic Thu nh$p tilt P Viet Nam Cflng lap Lio Dai hoc Quoc gia Lao e e Cflng 13p Q Campuchia Chu tMch: Khfing Ut chu ã d U(?c tu chli ô ã e o d o e • o o o o o o W diroc ty chli tix ng mOt s6 ITn1 v^c Nguon: Raza (2010) - Nhijng vin Oi KINH Tt VA CHlNH TRI TH^ GIOI S6 9(233) 2016 f!l?nO(uanHoan Odi mdi ca che tai chinh hudng tdi ndn giao due dai hgc Nhat Ban diy manh quydn tu chu tai chinh cac trudng dai hgc sau cd Ludt Cai cdch giao dye thang 7/2003 vdi su khuyin khich kidu doanh nghiep dai hgc Bdt diu tft nam 2004, cac trudng dai hgc qudc gia lan dau lien dugc nhan kinh phi trgn gdi de chi tieu Tuy Bd Gido due vd Dao tao vdn quy dinh muc hgc phi lieu chudn hang ndra, nhung da cho phep cac CO sd giao due dai hgc nang miic hgc phi len 20% ndu raudn Hdng Cdng dp dung tu chu lai chinh mdt phan radt loat cac ITnh vye, dd co giao due dai hgc Cac ca sd cd the sd hiiu, ban nha cua dugc hien tang hay ly ddu tu Cdc Irudng dai hgc dugc vay vdn tu ngan hang thucmg mai va thi trudng tai chinh Tuy nhidn, cac trudng dai hgc chi dugc quyen tu dn dinh muc hgc phi cho nhftng chuang trinh trudng tu diu tu Singapore cho phep cac trudng dai hgc dugc tu chu va khuydn khich cac trudng tim kidra cdc ngudn vdn khac, ddc biet la tir doanh nghiep k l tft nam 2006 Tuy Chinh phu vdn cam kit la chu the cap ngan sach chinh cho giao due dai hgc, cdc trudng dugc ty quy dinh muc hgc phi va dugc trao quyen ty chu hoan toan ve ngudn nhan luc, kd ca an dinh muc luong Han Qudc lai cd co che khdc Cac trudng cdng lap van tiep tuc chiu su han che nhiing ITnh vuc tai chinh, mac dii da cd mdt loat cdi each didn tft ndm 2005, Thyc cac cudc cai each da dan ddn cdc trudng cdng lap chiu dp luc ldn hon viec cdn ddi chi phi Ngugc lai, cac trudng dai hgc tu thuc lai dugc md rdng ty chu ve tai chinh Tuy nhien, tft nam 2008, Han Qudc eftng da thi dilm viec tdng cudng tu chu ndi chung va tu chu tai chinh ndi ridng cho cdc irudng dai hgc Mdt sd dai hgc ldn nhu Dai hgc Seoul dugc trao quyen nhieu hon cac quyet dinh tai chinh cua hg Chinh phu cdc nudc thu nhap trung binh d Ddng A trao quydn tu chu tai chinh cho mdt sd trudng dai hgc, dudi dang phan bd ngan sach cdng theo co che tai trg trgn gdi, va cho phep co sd linh hoat hon an dinh muc hgc phi cho mdt sd chuang trinh vd mgt sd trudng hgp Cdc trudng cdn dugc dilu chinh muc luang ca ban cua can bd Tuy vdy, ca nhiing co sd tu chu van bi han che vide vay vdn thuong mai va sd hiiu tai san Vi dy, d Thai Lan, cac Irudng dai hgc ly chu nhan ngan sach Nha nudc thdng qua chd dd phan bd kinh phi trgn gdi, dugc tu chu xdc dinh co che quan ly vd su dung nhan sy Cdc trudng cung dugc quyen quan ly, su dyng ldi san cdng Cac trudng dai hgc tu chu d Indonesia cung dugc hudng quyen ty chu tuong ty nhu tai Thai Lan Ve mat phap ly, cdc trudng dai hgc ly chu cua Indonesia dugc trao quyen ty chu dang ke, nhien didu khdng phai luc nao cung dan den ty chu tai chinh thuc su Nhung Indonesia cung da thdnh cdng viec dp dung radl sd loai hinh ngan sach canh tranh, ngoai cdc trudng dai hgc tu chu Cdc co sd giao due dai hgc cua Malaysia cung nhan ngan sdch nha nudc thdng qua kinh phi cap trgn gdi Lao, nudc cd thu nhap thdp, trudng Dai hgc Qudc gia Lao da dugc trao quyen tu chu tai chinh mgt phdn Co che ldi chinh dugc ihiet lap cho phep trudng tu quan ly ngudn Ihu dudi sy giam sdt cua Hdi ddng trudng 2.2 Ket lugn ve tu chu tdi chinh dgi hgc tgi cdc nu&c, bdi hpc cho Viet Nam Tu phan lich d phan 2.1 cd thd nil mgt sd nhdn xet ve tu chu tdi chinh d cac nudc, lam bai hgc cho Viel Nara nhu sau: - Cdc nudc cd xu hudng cdng tdng quyen tu chu tai chinh cho cdc trudng dai hgc cdng lap - Viec ldng quyen ly chii tai chinh khdng dien ddng nhal, md trudc hdt hudng vdo cac Irudng dai hgc ldn, cd uy tin, cd ndng lyc canh tranh toan cdu - Trao quydn ty chu tdi chinh cho cac trudng, khdng cd nghTa la ngan sach nha nudc chim dui cap phdt kinh phi hoat dgng Ngoai ra, nhd nudc NhOng vin di KINH Tt VA CHINH TRj THt GIOI So 9(233) 2015 -49 Bdi mdi co chd tai chinh hudng tdi ndn giao due dai hgc Pham Xuan Hoan van dam nhiem vai trd dau tu co sd vat chat, giao cac trudng quan ly, sii dung hgc phi, vdn rat thap dugc quy dinh tai Nghi dinh 49/2010/ND-CPcua Chinh phu - Khi trao quyen tu chu tai chinh, cac trudng cd xu hudng dugc ty xac dinh muc hgc phi, hodc dugc phep dinh muc hgc phi cao hon mftc hgc phi chuan hang ndm - Di kem vdi tu chu tai chinh, ragt sd nudc cho phep cdc trudng tu chu ve chi tieu can bg va muc luong - Khdng cd nudc ndo cho phep ty chu hodn todn tat ca cdc mat - Di kem vdi vide giao quyen tu chu la viec tdng cudng trach nhidra giai Uinh cua cac trudng, tdng cudng giara sat ciia nha nudc va cdng ddng vdi cac Irudng qua cdc lieu chi cu thd vd minh bach Thuc trang ve tu chu tai chinh giao due dai hoc cong lap Hidn nay, Viel Nam dang dp dyng hai co chd lu chu lai chinh la ty chd todn bd va tu chu mdt phdn Vdi ca che tu chu loan bd, trudng dai hgc tu can ddi chi phi hoat ddng thudng xuydn, my nhien van dugc nhdn ngudn vdn dau tu co sd vat chat tu ngdn sdch nha nudc (ndu cd) Vdi ca chl tu chu mgt phan, trudng dai hgc ty bao dam mgt phan chi phi boat dgng thudng xuydn, Nhd nudc tiep tuc dam bao mdt phdn Di kem vdi cac CO che tu chu ndy, trudng dai hgc cd quydn ban hanh mdt sd dinh muc chi tidu khdc vdi quy dinh cua nhd nudc ddi vdi cdc don vi khdng lu chu Day dugc coi Id mdt budc tien vide thyc hien ty chu ve tai chinh, gdp phin gidm bdt ganh ndng chi tieu ngdn sdch cho Nha nudc Tuy nhien, sau mdt sl ndm triin khai, dd thiy rd cdn nhidu bat cap lien quan tdi hinh thftc tu chu tai chinh Thir hai, cac trudng khdng dugc tu xac dinh chi tieu tuyen sinh phu hgp vdi ndng luc va tinh hinh Ihuc tien cua rainh Chi lieu van dugc phan bd mdt each ca hgc hang nam Ngodi ra, cac don vi ty chu van cdn bi quan ly chuang trinh khung rdt chat che, nen chuong trinh giang day d cac trudng thudng tuang tu nhau, ldm gidm tinh canh tranh, gidm kha ndng tuydn sinh cua mdt sd trudng Thu nhal, mac du la ty chu' vl tai chinh, nhung cdc trudng tu chu khdng dugc ty xac dmh muc hgc phi, van phai tuan thu mftc Irdn dinh Nhd nudc dilu chinh cac quy dinh vd tidn luong, nang muc luong tdi thidu, khoan tidn luong cip bdc, chuc vy tang them theo che dd nha nudc quy dinh sS cac trudng lu chu tu bdo dam tu cac ngudn thu sy nghiep Nhu vay, moi cd cdi each luong, cac trudng se Thir ba, ddi vdi cac trudng tu chu mgt phan, Nha nudc thuc hien co che khodn ngan sach cho timg trudng, vdi muc khoan chua gdn vdi nhidra vu dugc giao, chat lugng dao tao vd sdn phdm ddu Vide phan bd ngan sach cdn mang tinh binh quan, phy thudc vdo kha ndng can ddi cua ngan sdch nhd nudc, do khdng khuyen khich tinh ndng dgng, tich cue vd khdng tao ddng lyc canh tranh cho cac trudng dai hgc 3.2 Cdc bdt cap chinh lien quan t&i viec chi tieu tdi chinh Thu nhdt, cdc trudng tu chu vd lai chinh chua dugc tu chu hoan toan ve bd may va bien chd Mac du da cd thdng tu lien lich giua Bd Giao dye vd Dao tao vdi Bd Ndi vy hudng dan cu the hda viec trao quyen ty chu, ty chiu trach nhiem ve thuc hidn nhiem vy, td chuc va bien chd cho cdc dan vi su nghidp cdng lap, nhung tren thyc Id quy djnh chua dugc ihyc hien thdng nhdt Cac bg, nganh va dia phuong chu qudn vin dp dat cdc quy dinh rieng ve to chftc bd may va bidn che ddi vdi cac trudng dai hgc minh quan ly 3.1 Cac bat cap chfnh lien quan t&i ngudn thu Thu hai, Nghi dinh 43/2006/ND-CP quy ' Trong bii viat nay, tir chu dupc hilu bao gom ca tir chu toin bo va Iir chu mot phSn 50- - NriOng vin di KINH Tt Mk CHiNH TR! THt Gldl So 9(233) 2015 _^h?mJOjanHoan Soi mdi CO chd tai chinh hudng tdi n^n gido duc dai hgc phai cat giam ngudn tai chinh gidnh cho boat dgng dao lao tryc tilp d l tdng luong, anh hudng true tilp tai chit lugng dao lao Nhilu trudng gap khd khdn thyc su khdng thi cdt giam ngudn tai chinh gianh cho boat ddng dao lao qua nhieu dugc Thu ba theo quy dinh cua Nghi djnh 43/2006/ND-CP va Thdng tu 71/2006/TTBTC, khdng dugc tinh vao chi phi thudng xuyen cac hoat ddng su nghiep va dich vu, khodn thu nhdp tang them theo quy che chi tieu ndi bg Khoan kinh phi phai hach lodn sau thue Didu lam tdng khd khdn tai chinh cho cdc Irudng Thir tu, cac trudng mac du la ty chu vd tai chinh, nhung van phai luan thii cac dinh mftc kinh te ky thuat, tieu chuan nganh da lac hdu, khdng hgp ly Nhidu dinh raftc kinh td ky thudt cdn thidu, nhung cac Irudng khdng dugc ty xdy dyng Thir ndm, theo quy dinh hien hanh, tien mua sdm mgt so tdi san cd dinh phye vu giang day, thyc hanh, thuc tap nam khdng dugc tinh la chi phi thudng xuyen, khdng dugc dung ngudn hgc phi dd chi tra Dieu lam cho vide dau tu, mua sara ndra bao cdo gap khd khan, phuc tap Ngoai ra, viec cap kinh phi dau tu xay dyng ca ban cho cac trudng cdn nhd gigt, che khau hao ddi vdi mdt sd may mdc, thilt bi giang day vdi thdi gian ndm la qua dai, khdng hgp ly De an thi diem ca che tdi chinh Nhd nudc dat hang ddi vdi cac ngdnh khoa hgc co ban theo tinh than Ket luan sd 37-TB/TW 26/5/2011 cua Bd Chinh tri 4.1 Cdc npi dung doi m&i ca che qudn ly tdi chinh & DHQGHN - Qudn ly ngdn sdch timg budc gdn vdi yeu cau ve san pham dau ra: +- Ban hanh cac hudng dan lap ke hoach, lap du loan gan vdi hoat dgng va san pham ddu (xdy dyng myc lieu, ke hoach va ndi dung hoat ddng, cdc sdn phdm dat dugc vd ngudn luc luong ftng can cd) Idra co sd phan bo du loan theo cdc nhiem vy, chi tieu cua DHQGHN + Timg budc xdy dung cdc chi sd yeu cau ve sdn pham dau de danh gid ket qua hoat ddng va hieu qua dau tu nhdm ndng cao chat lugng Vi dy, vide xay dung cac chi sd san pham dau cua De an xay dyng vd phdt trien mgt sd ngdnh, chuyen nganh dat Irinh qudc te, cua hoai ddng khoa hgc - cdng nghe - Phan bd ngan sach theo nhiem vu va khdi lugng cdng viec: -I- Thyc hien dinh bien, giao nhan lyc va quy luang theo khdi lugng cdng vide vd nhiem vu Ihuc t l dam nhiem cua cac trudng dai hgc va don vi true thudc Hieu trudng cac trudng dai hgc dugc quyen quyel dinh tuydn dung, su dung bidn che pham vi sd nhan luc va T u chu tai chinh tai Dai hoc Quoc gia Ha Ngi quy luang dugc giao Thyc te, mdt sd don vj da lidt kiem, su dung sd bien chd il ban nhan Tft ndm 2002, DHQGHN da xay dung Dd an luc dugc giao de tdng kinh phi hoai ddng va tu chu tdi chinh va la mgt sd cdc don vi thu nhap cho cdn bd, nhan ihi didm thuc hidn co chd ty chii tai chinh theo Nghi djnh 10/2002/ND-CP Trdn co sd + Phan bd kinh phi theo nhiem vu va chi lidu nhung kit qua dat dugc, Nghi dinh kl hoach da ddng ky va dugc phe duyet; kit qua 43/2006/ND-CP cua Chinh phu dugc ban hanh, thuc hien cac nhiem vu va chi lieu ciia don vi DHQGHN da trien khai thyc hien vd giao nam trudc (ndng luc cua don vi) quyin ty chu tdi chinh cho cac irudng dai hgc vd dan vi su nghiep tryc thudc Ben canh dd, - Phan bd kinh phi theo trgng sd nganh dao E)HQGHN phdi hgp vdi Bd Tai chinh xay dung lao dya tren ddc thu nganh, Irong cd he sd uu NhOng vin di KINH Tt VA CHJNH TRI T H ^ G i a i So 9(233) 2015 Soi mdi CO chd tai chinh hudng tdi ndn giao due dai hoc Pham Xuan Hoan tidn ddi vdi cac ngdnh khoa hgc co ban cd thyc nghidm, thyc dia; uu tidn cac ngdnh khd luydn sinh 4.3 Cdc gidi phdp doi m&i cff che tdi chinh gdn v&i nang cao chat luffng ddo tgo & DHQGHN Thyc hien dau tu cd trgng tam, trgng diera cho mdt sd ngdnh, chuyen ngdnh cd dieu kidn can ke ve chuong trinh dao tao, vd ddi ngu, ve CO sd hgc lieu va cac dieu kidn dam bdo chat lugng khdc sdm dat trinh qudc te (NVCL) - Ap dyng triet de nguyen tdc qudn ly theo san pham dau quan Iy, phdn bd ngudn tai chinh DHQGHN xdy dyng vd Irinh Chinh phu cho phep ap dung co che tai chinh dac thii cho DHQGHN theo cac ndi dung va Id trinh - Giao quyen tu chu va ldng cudng phan cap cho cac dan vi tryc thudc ve td chftc, bd mdy, nhan s u v a tdi chinh 4.2 Cdc diem ton tgi bat cap Ngoai nhiing bdt cap chung nhu da trinh bay tai phan 1, doi vdi rieng DHQGHN, co chl ty chu tai chinh hien lai cdn co radl sd bat cap khac sau day: Dinh hudng uu tien diu tu cho DHQGHN nhu tinh thin Nghi djnh 07/2001/ND-CP 1/2/2001 vl DHQGHN cdn chua dugc cy thi hda qua trinh thyc hidn cdc ca che, chinh sach ciia mdt sd bg, ngdnh chuc ndng - DHQGHN quan ly ngan sach theo san pham dau nhung chua cd du cac tieu chi, tieu chuan cua Nha nudc ban hanh de lam can eft ddnh gid ket qud cdc hoat ddng, nhiem vu, chi lieu da thuc hien dugc - De xuat co che ldi chinh ap dung theo hinh thftc Nhd nudc dat hang ddi vdi cac cac ngdnh khoa hgc co ban: Nha nudc cd co che dam bdo CO quan cd nhu cau tuyen dung va su dung nhdn luc dugc dao tao; cd chinh sach uu dai ddi vdi ngudi day vd ngudi hgc Trudc mdt thuc hien ddi vdi mgt sd nganh cd dac thu cao - De xuat ca che tai chinh dd dao tao chit lugng cao vd dao tao nhan tai, trudc mdt dp dyng CO che ddu tu dam bao du ngudn lyc thuc hien cac chuong trinh ddo tao dat trinh qudc te; ddng thdi tang hgc phi theo chdl Iugng dli vdi cdc chuong trinh dao tao chat lugng cao dd dugc kidm djnh va dugc xa hdi thua nhan; cac trudng dai hgc dugc tu chu quyet dinh viec su dyng ngudn lyc tai chinh ddc biel vide thu hut va dai ngd cdn bd - DHQGHN thuc hien vide co cdu lai ngdn sach nha nudc gidra dan va tdng hgc phi theo Id trinh ngan sach nha nudc ddi vdi cac nganh cd kha nang xd hdi hda cao - Nhd nudc chua co co che tai chinh dp dung ddc Ihu ddi vdi cac nganh khoa hgc ca ban Vi vay, mdt sd nganh khoa hgc co ban cua DHQGHN hien dang dli mat vdi vdn dl thieu hut ngudn luc can bd; khdng thu hut dugc sinh vien theo hgc; chit lugng dao tao cd xu hudng giam sut - DHQGHN theo Id trinh nhan giao khodn ldng ngudn lyc tai chinh - DHQGHN chua xay dyng dugc ca chl iai chinh ddc Ihu phai huy quyin ty chu cao - Cu the hda cac chu truong, dinh hudng cua Nhd nudc tap trung uu tien ddu tu dap irng ydu cau phdt trien cua DHQGHN ddc biet la cac chi tieu, ke hoach Kd hoach phdt trien ndm va Chien lugc phat trien DHQGHN den ndm 2020, tim nhin 2030 - Hien trang vd ngudn lyc v l ca sd vat chit cua DHQGHN chua dap irng dugc yeu cdu boat ddng vd phdt trien cua DHQGHN 52- 4.4 Kien nghi ddi v&i Nhd nu&c Ngoai cdc kien nghi chung ddi radi co che tai chinh cho gido due dai hgc, cd nhftng kien nghi sau ddi vdi ridng DHQGHN: - NhOng vin di KINH T^ VA CHINH TR] TH^ GIOI So 9(233) 2015 f h f m X u a n Hoan sdi mdi eg chd tai chinh hudng tdi ndn giao duc dai hoc - Phe duyet va cho phep DHQGHN dp dyng CO chl tai chinh ddc Ihu ddng khdng hoan toan phu hgp vdi lgi ich tdi UU cua xa hdi , - Cdc bg, ngdnh trinh Chinh phu bd Iri du vdn theo tien xay dung vd cho phep dp dung CO che huy ddng vdn ngoai NSNN xay dung DHQGHN tai Hda Lac Lanh dao cdc trudng cdng lap dugc bd nhidm theo nhidm ky Khi hoai ddng theo nhiem ky, le ducmg nhien ngudi cd xu hudng de cao hon nhftng lgi ich ngdn han, quan tam it hon tdi quydn lgi lau dai cua td chuc Vi vdy can cd su qudn ly, giam sat cua nha nudc de can ddi De xuat ve cff che tu chii tai chinh giao due dai hoc cdng iap 5.1 Quan diSm vettrchu va tuchii tai chfnh Tu chu la thudc muc tu cua cac irudng dai hgc vide lu dinh hudng phat trien Ban chdt cua tu chu ndi chung va lu chu tdi chinh ndi rieng la viec Chinh phu ngdy cang rut bdt vai trd quan ly thudng nhat, cho phep cac trudng dai hgc dugc ty quydt dinh dudng di cua minh, cho phep cdc trudng tu quydl dinh lya chgn vl co chl quan ly, quan tri ndi bg, vdi nhiing ca chd khuyen khich dinh hudng thi trudng tdi uu hidn cd (Word Bank, 2012) Nhu vdy, ggi vide Nhd nudc giam cap kinh phi thudng xuyen cho cac trudng dai hgc, cdc trudng tu can ddi kinh phi thudng xuydn nhu hien tai Viet Nam Id giao quyen tu chu tdi chinh, la chua hoan todn dung vdi ban chat cua van de, mac du la radt xu hudng dung dan O Irang thai ty chu hoan toan, ve ly thuyet, cac trudng se dugc tu chu tat ca cac yeu Id ldc ddng tdi ngudn thu nhu xdc dinh muc hgc phi, xac dinh chi tieu tuyen sinh, quyel dinh vide ddng hoac md cac nganh hgc mdi., Cdc trudng cung se dugc ty chu tai ca cac yeu td ldc ddng ldi viec chi tieu ngudn tai chinh nhu: Dinh bidn cdn bg, co che Ihu nhap cua cdn bd, cdc dinh muc chi tieu Tuy nhien, neu hidu va ddi hdi cac trudng dai hgc phdi dugc ty chu hodn loan, nhit la Uong giai doan hien nay, cung se hodn toan khdng phu hgp vi: - Trudng dai hgc la mdt loai hinh ddc quyin nhdm (obligopoly) Ly thuylt da chi ra, nha nudc can dieu tidt loai hinh nay, vi d trang thai ty hodn toan, loai hinh ndy hoai - LTnh vye giao due - ddo lao cd sy bdi ddi thdng tin cao, dd ngudi hgc la chiu bdt lgi: Ngudi hgc khdng thd danh chinh xac dugc chat lugng dao tao thuc te nha trudng, Irudc quyet dinh cd ddng nop hgc phi va theo hgc hay khdng cdn ben gia ciia ky, - San phdra cua trudng dai hgc la ngudi, rat khd sua chfta dugc cd sai sdt xdy ra, vi vdy can cd su quan ly, giam sdt cua nha nudc - Xet cho cung, dai hgc cdng lap la cua nha nudc Nha nudc cd the tao khudn khd de cac Irudng chu dgng, sang tao va phat trien, chu khdng the lao khudn khd theo hudng de cdc Irudng tu hoan toan, xa rdi su qudn ly, gidm sdt cua nha nudc 5.2, Di xudt ve dinh hu&ng chinh sdch Trong tu chu tai chinh, yeu td quan Irgng nhat la ty chu vd ngudn thu, bao gdm ngudn thu lft ngdn sdch nha nudc, ngudn thu hgc phi va cdc ngudn khdc Bao cao de xuat nhu sau: - Nhd nudc tiep tyc gift vai tro chu dao viec dau lu ca sd vat chat, trang ihiel bj cho cac trudng dai hgc cdng lap - Ddi vdi kinh phi hoai dgng thudng xuyen, de xual: + Ddi vdi cdc nganh nghe ddo tao il cd kha nang xa hdi hda (vi du, khoa hgc co ban, nghd thuat, dien hat nhdn, dao tao giao vien su pham.,,): Nen chuyen ddi tu co che cap ngan sach nha nudc dn djnh ndm hien sang co che dat hang, theo dd muc gia ddt hang dugc tinh diing, tinh du chi phi dao tao NhOng vin di KINH Tt VA CHiNH TRj THt G i a i So 9(233) - "53 Bdi mdi ca che tai chinh hudng tdi ndn gido due dgi hgc + Ddi vdi cac nganh nghe cd kha nang xa hdi hda cao (vi du tai chinh, ngdn hang, thuong raai ): Giara va tiln tdi xda bd hd trg tft ngan sdch nha nudc, cd Id trinh cho phep cac trudng tu xdc dinh muc hgc phi, ddm bao ty cdn ddi kinh phi ddo tao - Ddi vdi cac boat dgng dao tao cung cap dich vy dap ung nhu cau thi Irudng: Cho phep cac trudng ty quyll djnh gia dich vu, cac khodn chi tieu dl cung cdp dich vu Tuy nhien, cac Irudng phdi chiu trach nhiem Irong viec ddp img cac lieu chi chat lugng ddo tao theo quy dinh va chiu trdch nhidm giai trinh trudc xd hdi vl chit lugng ddo tao, phdi cdng khai minh bach cdc khoan thu, chi - Cac trudng dai hgc cdng lap rdl da dang ve quy md, td chftc, ndng lyc quan tri nen se la khdng hgp ly neu dinh hudng cdo bdng linh tu chu cho tit ca cdc trudng Mftc tu chu can da dang, phu hgp vdi dieu kien va khd ndng cua limg Irudng 5.2, De xuat ve phuang dn trien khai Pham Xuan Hoan Ddi lai, cac trudng se cd nhiing cam ket cu Ihe ve trach nhidm dugc tu chu ve tai chinH nhu ndi tren Vi du cac cam ket ve chat lugng dao tao, quy md dao tao tdi thidu hoac tdi da vdi timg chuyen ngdnh, cam kit ve viec tri co sd vdt chil cho sinh vidn, cam kdl ve thu nhap cua ngudi lao ddng Tuy Iheo tinh chat, mdt sd cam kit cd thi la ddi han, mgt sd cam ket cd the la ngdn han hang ndm Vdi phuang dn ndy, Chinh phu se chuyen tu vai trd quan ly, cap phdt sang vai trd gidm sat Khi mdi trudng khdng tri dugc cam kdt nhu de dn, se bi xft ly theo chinh cdc cam kit ve xu ly neu Irong Dd dn Theo phuong an nay, muc tu chu la rat Hnh hoat, cac trudng dugc toan quyen de xuat phu hgp vdi dieu kien thyc te cua minh Gidi phdp 2: Nhd nuac chu dpng tirng buac giao quyen lu chii tdi chinh cao han cho todn khoi gido due dai hgc Giai phap ndi tren rdt phu hgp vdi cac trudng cd uy tin, kha ndng qudn trj cao, ngudn thu tuong dli tdt vd In dinh Nhiing trudng thyc hien phuong an se cd quyen tu chu Gidi phdp 1: Xdy dung vd phi duyet De dn tuong ddi cao, phu hgp vdi dieu kidn Ihyc te cua rainh Tuy nhien, phuang dn ndy se khdng Tu chil ldi chinh theo truang: hoan toan phu hgp vdi phdn ldn cac trudng Giai phap nen tap irung vdo cac Irudng cd uy tin, khd ndng qudn Iri cao, ngudn thu lai Vi the nha nudc van cdn phdi cd nhiing Id tuong ddi tdt va dn dinh Theo phuang dn nay, trinh de dan tdng quyen ty chu cho cac trudng moi trudng dugc chgn se ty de xuat muc tu cdn lai chu cua minh tren tai ca cac phuong dien cd anh Theo gidi phap 2, Nha nudc se phdn nhdm hudng tdi can ddi thu chi nhu: cdc trudng, ddng thdi quy dinh Khung ty chii cho - Ddi vdi ngudn thu: Phuang an xac dinh hgc limg nhdra trudng va cho phep cdc trudng phi, phucmg an xdc dinh chi lieu tuyin sinh, mdi nhdra tu chu quyet dinh Khung dd phuong an md ma nganh mdi, phuong an cap Vi dy: Ddi vdi vdn dh hgc phi, khdng quy ngan sdch tft nhd nudc cho ca hoai ddng dao tao djnh cimg nhdc muc trdn hgc phi khii kinh tl va boat ddng nghien cuu khoa hgc ndm hgc 2014 2015 la 550.000 - Ddi vdi khodn chi: Phuang dn luyin va sft VND/thdng/sinh vidn nhu Nghj dinh dyng can bd, phuang an ird luong, phuong an 49/2010/ND-CP hien nay, md quy dinh thdnh chi lieu cac khoan khac mftc Irdn, cho nhdm (nhung Irudng cd khoa Xac dinh mftc tu chu tdi dau cho phu hgp vdi timg trudng cu thd Id mdt vide vd cung khd ve mat ky thuat, dd dd xuat thuc hien ddng thdi hai gidi phdp sau: ; 54'- - NhOng vindi KINH Tt Mk CHiNH TRj TH^ GIOI So 9(233) 2015 •PjJHLXuan Hoan Bdi mdi ca chd tdi chinh hudng tdi nen giao duc dgi hgc Kinh tl lit nhit) la 650.000 VND/thdng/sinh vien, nhdm la 550.000 VND/thdng/sinh vien vd nhdm (nhung tnrdng kem nhdt) Id 450.000 VND/thdng/sinh vien (Luu y, cdc sd d ddy chi cd tfnh chit minh hga vl viec phan nhdm, khdng cd y nghia vl mat cao hay thap) Giai phap dp dung dai tra cho tat ca cdc trudng (trft cac trudng dd thuc hien phuang dn 1), nen can cd Id Irinh dai han, tien hanh lft tu timg budc, vua lam vira rut kinh nghidm de hoan thien, gidm thieu rui ro Thay ddi khudn kho phap ly de thuc hien tir chu tai chinh dai hoc Phan da dd xuat hai gidi phap triin khai tang cudng quydn ty chu tai chinh cho cac trudng dai hgc cdng Dd thuc hien cac phuang an nay, nhat thiet phdi sfta ddi cac quy dinh hidn hanh va xay dung bd sung cac quy dinh mdi, tao khudn khd phdp ly de thuc hien Doi vai gidi phdp Vide phe duyel De an cua mdi trudng cu the, ndn giao cho co quan cdp tren qudn ly true tiep, tren co sd y kien ihdng nhat cua Bg Tai chinh va cdc ca quan lidn quan Thuc hidn theo phuang an nay, se phdt sinh van dd Id mdt sd ndi dung vd ty chu De an se khac vdi quy dinh hien hanh, vdn dugc quy dinh rai rac tai nhieu van ban nhu nghi dinh, thdng lu vd cdc vdn ban phap lual khac, co tinh phdp ly cao hon quydt dinh phe duyet cua CO quan chu quan De giai quyel van de nay, cdch dan gidn nhat la Chinh phu se ky mdt nghj dinh, giao quydn cho co quan chu quan phd duyet cac de dn, kem theo mdt dieu khoan quy dinh la nhiing diem khdc giua ngi dung D I an va quy dinh hidn hanh, thi thuc hien Iheo ndi dung De an D6i vai gidi phdp 2: Ddy Id phuang an ndi ldng din cac quy djnh theo hudng tdng dan linh tu chu vl cac mat lien quan tdi tai chinh ciia tat ca cdc trudng, do se phdi sfta ddi rat nhieu cac vdn bdn hien hanh Trong sd cdc vdn ban nay, cd nhiing vdn bdn dp dung chung cho tit ca cac trudng dai hgc, cd nhung van ban cd bidt ddi vdi mdi trudng co quan chu qudn cua trudng ban hdnh Vi se cd rat nhidu vdn bdn phai thay ddi, nen can uu tien sua ddi nhftng vdn ban cap bach nhat Trudc mat nen sfta ddi Nghi dinh 49/2010/ND-CP, d l thdo gd quy dinh vl muc Iran hgc phi Iheo hudng: Ndng muc Iran hgc phi, dp dyng nhidu muc trdn cho cdc loai trudng khac nhu da neu tai phan Nang Iran hgc phi la vide nhay cam, de phdt sinh phan ftng lft xd hdi, luy nhidn day la viec can thiet phdi lam, ndu chung ta mudn nghiera tiic nang cao chat lugng gido dye vd nang cao tinh tu chu ldi chinh cho cdc trudng dai hgc Hon nfta nghidn cuu cua chung tdi cho thdy, ngudi hgc hudng lgi rat nhieu lu giao dye dai hgc: Cd nhan ngudi hgc cu ddu tu 100 VND cho viec hgc dai hgc, binh quan se thu dugc tdi 324 VND ndng sual lao ddng cao va dugc tra lucmg cao Ve mat tai chinh, hieu qud ddu lu cho gido due dai hgc ddi vdi ngudi hgc tuong duong vdi hieu qud cua vide gui tidn vdo ngdn hang vdi lai suat thuc duang 3,15%/nam, vdn la muc lai sual rdl cao, rat it tdn tai, neu tdn tai thi cung chi cd the xdy giai doan ngdn mdt vdi thdng, Nhd nudc day ldi suat len cao bat binh thudng de chdng lara phai phi rad Ket luan Tdra lai, bao cdo ung hd xu hudng trao quyen tu chu tdi chinh manh ban nfta cho cac Irudng dai hgc cdng lap, vdi muc tu chu phy thugc vao dieu kien va khd ndng thyc te ciia moi trudng Khdng nen hieu tu chu tai chinh theo nghia hep, la cdc trudng lu can ddi kmh phi thudng xuyen Nen hieu theo nghTa rgng hon, la qua trinh cho phep cac Irudng tu quylt dinh lua chgn ve ca che qudn ly, qudn In ndi bd, vdi nhting ca che khuydn khich dinh hudng ihi trudng tdi uu Nhu vay, mdt trudng ty chu v l NhOng vin di KINH Tt VA CHiNH TRj THt GIOT So 9(233) 2015~ •55 s6i mdi ca chd tai chinh hudng tdi ndn giao due dgi hgc Pham Xuan Hoan tai chinh van cd thd nhan dugc hd trg tu ngan sdch nha nudc, theo nhiing lieu chi nhat dinh dinh theo hudng tdng din tinh tu chu vd cac mat lien quan tdi tai chinh cua tit ca cac irudng Nha nudc nen tiep tyc gift vai trd chii dao dau tu CO sd vat chat va trang thiet bi cho cac trudng Ddi vdi kinh phi hoat ddng thudng xuyen, Nha nudc nen tap Irung hd trg ngan sach cho cdc nganh nghe it cd kha ndng xa hgi hda, de thi trudng ty chiu trdch nhidm ve mat tdi chinh ddi vdi cdc nganh nghe cd kha ndng xa hdi hoa cao Ddi vdi cdc hoat ddng dao lao mang linh chat dich vu cho thi trudng, nen phdn cdp dd cac trudng ty chu hoan loan De thyc hien giai phap 1, nen ban hdnh radt nghi dinh, trao quydn cho cdc co quan chu quan dugc phep phe duyel De dn tu chu tai chinh cua trudng Iryc thudc, trdn co sd y kidn ddng y cua Bg Tai chinh va cdc co quan lien quan Nghj dinh cung quy dinh, ndu cd khac bidt gifta ndi dung cua De an se dugc phe duyet va cdc quy dinh (dudi ludt) hidn hanh khdc thi thyc hien theo ndi dung cua De an Nen dp dung song song hai giai phdp de tridn khai cy ihd van de ly chu tai chi'nh gido due dai hgc Giai phap thft nhat, ddi vdi cac trudng cd uy tin, kha nang quan tri cao, ngudn Ihu tuang ddi ldt vd dn dinh, ndn cho phep trudng dd xudi De dn tu chu tai chinh cua minh Giai phdp thu hai Nhd nudc chu ddng dan ndi long cdc quy De thuc hien giai phap se phai sfta ddi rat nhieu cdc van bdn lien quan, thugc vao ke hoach cu the cua nha nudc viec tdng quydn ly chu tdi chinh cho cdc Irudng Dd xudt trudc mdt sua ddi Nghj dinh 49/2010/ND-CP theo hudng ndng Iran hgc phi, vd dp dung nhieu mftc Iran hgc phi cho timg loai trudng* Tai lieu tham khao: Bd Tai chinh vd UNDP (2011): Kyyiu Hpi thdo Doi mdi ca chi ldi chinh doi vai due dai hoc cong lap, Ha Ngi casagido Chinh phu: Cdc Lual Ngdn sdch, Luat gido due; Cac Nghi dinh sd 43/2006/ND-CP, 49/2010/ND-CP; Cac vdn bdn hudng dan dudi luat Phung Xuan Nha va Pham Xudn Hoan (2012): Chi phi, lgi ich ddu lu cho gido due dai hgc Viel Nam vd Hdm y vi lp Irinh cdi cdch hoc phi theo nhom nganh, Tap chi Phdt trien Kinh te, Dai hgc Kinh te Thanh phd Hd Chi Minh thang 10 Phimg Xudn Nha vd Pham Xuan Hoan (2012): Deficiency in Investment in Early Education: the Second-best Optimal Levels oflnvestment in Later Education and Human Capital, already submitted to and being reviewed by the Singapore Economic Review Phung Xuan Nha vd Pham Xudn Hoan (2012): Hiiu qud ddu tu cho Gido due dgi hgc vd Chinh sdch hgc phi Kazan, R., (2012): Higher Education Governance in East Asia, background paper prepared for Worldbank 2011 Tap san Tai chinh, Bd Tdi chinh, ndm 2012 Worid Bank (2012): Phdt huy Hiiu qud ciia Gido duc Dgi hgc Bao cdo khu vuc 56 a'n di KINH Tt VA CHINH TR! THt Gldl S6 9(233) 2015 - NhOng van