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DliN BAN KHOA HOC HOAN THIEN C0CHE QUAN LYTAI CHfNH TRONG CAC TRUdNG DAI HOC DjA PHl/ONG TAI VI |T NAM NCS BAM DAC TI^N Hgc vien Khoa hgc Xd hgl, Vien Hdn ldm Khoa hgcXd hgl VietNam Xudt phdt tdehu tr[.]
DliN BAN KHOA HOC HOAN THIEN C0CHE QUAN LYTAI CHfNH TRONG CAC TRUdNG DAI HOC DjA PHl/ONG TAI VI |T NAM NCS BAM DAC TI^N - Hgc vien Khoa hgc Xd hgl, Vien Hdn ldm Khoa hgcXd hgl VietNam Xudt phdt tdehu trdang xd hdi hda gido due eua Odng vd Nhd ndde, nhdng ndm qua, sd Iddng cde trddng dgi hgc vd eao dang dnddc ta tdng len nhanh chdng, dd ed sd xudt Men mdt md hinh mdi, trddng dgi hgc trdc thude UBND tinh (ggi ehung Id trddng dgi hgc dja phddng) Tuy nhien, ngudn Idc tdi ehinh eua edc trddng ndy cdn yiu bdi dda vdo ngudn ngdn sdeh dja phddng Id chu yiu vd mdt phdn td ngudn thu hgc phi vd djeh vu eiia trddng, ed ehi qudn ly tdi ehinh cdn nhiiu hgn chi Tren casd khdo sdt thdc tied chi qudn ly tdi ehinh tgi mgtsd trddng dgi hoc dia phddng diin hmh, bdi viit ehi mdt sdnhdn tdquan trgng dnh hddng din ed chi qudn ly tdi chinh tgi cdc trddng ndy • TUkhda: Quan ly tai chinh, dgi h(?c dia phuang, ngan sdch nha nudc ThUc trang quan ly tai chinh tai cac trUdmg dai hpc dja phUomg lap va Nghi dinh 86/2015/ND-CP 02/10/2015 aia Thil tudng Chinh phu quy dinh ve eg ehe thu, quan ly hgc phi ddi vdi co sd giao due thude he thdng giag due Nhin lai chang dudng ban 18 nam qua, khdi dau qude dan va chinh saeh mien, giam hgc phi, hd ttg chi la su ddi eua Dai hgc Hdng Diie (Thanh Hda) duge phi hgc tap tix nam hgc 2015-2016 den 2020-2021 Tuy lap 24/09/1997, den nay, Thu tudng Chinh nhien, ttgng qua trinh thue thi van edn xay mdt sd phu da ky quyet dinh ihanh lap 26 trudng dai hgc dia bat cap ve quan ly tai ehinh nhu: phucmg (DHDP) tren toan qudc Hien van edn nhieu - Ve xae djnh miie thu hgc phi ddi vdi cac trudng dja phuong khac cning dang cd nhu cau xin lap edng lap ehua tu bao dam kinh phi chi thudng xuyen trudng dai hgc theo md h'mh Tuy nhien, boat va chi dau tu: Nghi dinh 86/2015/ND-CP quy djnh ddng aia cac ttudng hien dang gap kha nhi'eu miic tr'an hgc phi ehung ddi vdi tat ca eae trudng khd khan, hgng dd Idn nhat la van de tai chinh Ngay cdng lap ehua dam bag mute chi thudng xuyen va 14/02/2015, Chinh phu ban hanh Nghi djnh 16/2015/ chi dau tu, ma khdng chia cac miic thu nhu phan ND-CP quy dinh co ehe tu chu aia dgn vj su nghiep Igai miic dd hr chu tai Nghj djnh 16/2015/ND-CP edng laptinaythe Nghi djnh 43/2006/ND-CP, hgng dd (ehi khac ddi vdi eae khdi nganh) Di'eu dan den giao quy'en tu chu cao hon quan ly tai chinh, su thiet thdi ddi vdi eac ttudng tu ehii tai ehinh, tao td chitc nhan su cho cae don vj su nghiep edng lap nen su khdng binh dang giira cae trudng edng lap hong dd ed eae trudng DHDP Tuy nhien, dg tinieu trgng eung mdt he thdng Cac trudng dugc bag dam cac hudng dan chi tiet ve eg ehe tu chu aia don vj su toan bd chi phi bang ngan sach nha nudc (NSNN) nghiep edng lap thude khdi giag due nen hgng qua van dugc thu hgc phi vdi miic thu nhu eae trudng ttinh thue thi van cdn cd khdng it bg ngg Cd the ehi tu ehu la ehua hgp ly nhiing net eWnh ve thuc hang quan ly tai chinh aia Ve su bat cap giira miie tt'an hgc phi theg Nghi eac trudng DHDP dudi day: djnh 86/2015/ND-CP va ehi phi b'mh quan tdi tinieu Thie nhai, v'e ca che', chinh sdch thiec hien tie chii tdi de dag tag mdt sinh vien: Viec quy dinh khung hgc chinh a cdc tneang DHDP phi ciia Nha nude ddi vdi cac trudng cdng lap chua Cae trudng DHDP hien d'eu la don vj su bag dam chi thudng xuyen va chi dau tu hien vSn nghiep tu ehii mdt ph'an kinli phi tinudng xuyen, mang tinh la NSNN hd hg chg cac eg sd giao due edng cac hudng tinue hien co che quan ly tai ehinh dua lap, hd hg chg ngudi hgc ma chua xae djnh la gia dieh tren eg sd eac van ban quy djnh aia Nha nude ve co vu dag tao Miie hgc phi hien dang ap dung chi che tai chirih ddi vdi don vj su nghiep cd thu, cu the la quy dinh miic ddng gdp aia ngudi hgc, vi vay thap hien la Nghi dinh 16/2015/ND-CP 14/02/2015 ban nhi'eu so vdi ehi phi tdi tinieu b'mh quan de dao quy djnh eg ehe tu ehu oia dgn vj su nghiep edng tag mdt sinh vien Theg ude tinh aia Bd Tai chinh 82 TAl CHI'NH - Thdng9/2016 Hf ttgng nhiing nam gan day, chi phi binh quan tren mdi sinh vien dai hgc edng lap khgang 13 trieu dgng/nam, ttgng dd Nha trudng chi duge phep tinu cag nhat la 7,2 ttieu dgng (nam hgc 2015 - 2016 dgi vdi khdi nganh ky thuat, cdng nghe), ngoai khdng dugc cap mdt khoan nao khac tir NSNN de chi thudng xuyen "Ve xac dinh chi tieu dao tao va miic tr'an hgc phi: Hien nay, viec xac dinh quy md dag tag cua cac trudng d u a vag hai tieu chi la sd l u g n g ddi n g h giang vien va dieu kien co sd vat chat Ddi vdi tieu chl giang vien, thl d o n vi thac si d u g c tinh 25 sinh vien Tuy nhien, eg cau ddi n g h mdt eg sd dag tao cd ty le giiia giang vien (Iao ddng true tiep) va can bd edng n h a n vien h a n h chinb (lag ddng gian tiep) phd bien la 3:1 N h u vay, t u a n g iing vdi 25 sinh vien thi cd 1,33 can bd, giag vien va n h a n vien CO h u u Ben canh dd, Nghi djnh 86/2015/ND-CP quy djnh m u c tran hgc phi ddi vdi sinh vien dai hgc n a m 2015 - 2016 b'mh quan la 7,2 trieu dgng/ sinh vien/nam Lam p h e p tgan can ddi thu chi ddi vdi 25 sinh vien trgng mdt n a m hgc thi se thay su bat cap sau day: -t Mirc thu: 25 sinh vien x 7,2 trieu/nam - 180 ttieu dgng -I- Cg eau chi: Thdng thudng ehi chi tdi da 50% ehi luong, tien edng, thu nhap eho ngudi Iao ddng; 25% ehi thudng xuyen khac; tdi thie'u 25% chi dau tu phat trien va chi khac N h u vay, ti'en luong/ngudi/thang la: 90 trieu dong/12 thang/1,33 = 5,7 ttieu dbng Vdi mite luong b'mh quan thi khdng dii ehi lugng eg ban va eae khgan phu cap, eae khgan trieh theg luong cho ngudi lag ddng, ehii dnua ndi den chi thu nhap tang them va cae khoan khac Thie hai, to chiec bg mdy qudn ly tdi chinh tgi cdc truang DHDP Nhin chung, bd may quan ly tai chinh a i a eac trudng DHDP da bude d'au thue hien quan ly dugc eac khgan thu, chi, can ddi dugc ngudn tai chinh chg trudng Phdng Ke hoach - Tai ehinh vdi chitc nang thue hien lap d u toan, hach toan ta't ca cac khoan thu chi ciia nha trudng, thuc hien edng tac quyet toan vdi co quan chii quan; chu ddng tham muu, hd h g chg Ban giam hieu nha trudng ttgng viec quan ly chi tieu tai chinh gdp ph'an thue hanh tiet kiem eac khoan ehi, gia tang cac khoan thu, gia tang thu nhap cho ddi ngh can bd edng nhan vien cua cac Trudng Thie ba, ve qudn ly nguon thu N g u o n thu cac trudng DHDP chu yeu la ngu'dn kinh phi ngan sach dja phucmg cap va ngu'dn thu boat ddng su nghiep Tuy nhien, bdi canh hien cdn bi khdng che ehi tieu dao tag, viec tuyen sinh mdt sd nganh gap khd khan va su khdng che miic tran hgc phi, nen viec d u a vag n g u g n thu hgc phi de d a m bao kinh phi boat ddng t h u d n g xuyen cang khd khan Vdi cac trudng DHDP, cae dieu kien de d a m bao chat l u g n g edn thap, can l u g n g kinh phi Idn de d a u t u nang cap, m d rdng dat tieu ehuan quy dinh De ed the' tang quy md n g u g n thu, cae t r u d n g DHDP thdi gian qua da nd luc tim kiem m d rdng ngu'dn thu su nghiep n h u : Md rdng lien ket dag tag vdi cae trudng dai hgc Idn, tang cudng eac khoan thu tir boat ddng chg thue dich vu tren nen tang CO sd vat chat a i a nha trudng Thie tu, ve qudn ly chi N h u cau chi heu Idn dang dat nhiing thach chiie khdng nhd h o n g viee nang eao chat lugng giag due Ngugn thu tir NSNN cap ehii yeu cho chi thudng xuyen nhung lai cd xu hudng giam va thu tir phi, le phi cd tang nhung khdng dang ke so vdi eae khoan ehi nhu: Tien luong, bao hiem xa hdi, theg che dd tang hang nam, dg gia ea bien ddng tang eac khgan ehi chg cac hgat ddng djch vu edng, vat tu van phdng, ehi nghiep vu chuyen mdn va cac khgan ehi phi khac d'eu tang, nen viec can ddi thu ehi ddi vdi cac trudng DHDP gap nhieu khd khan Thie ndm, ve phdn phoi chenh lech thu - chi Den nay, cae trudng DHDP thuc hien phan phdi chenh lech thu chi theo dimg quy djnh tai Nghi djnh 16/2015/ND-CP Sau hang hai cae khoan ehi phi, thuc hien d'ay dii nghia vu vdi NSNN theo quy dirrh (neu cd), sd chenh leeh thu Idn hon, ngudi diing dau eae trudng dai hgc se chu ddng quyei djnh viee trieh lap quy sau thdng nhat vdi tg chiic doan the Nhufng nhan to anh hUdng den van de hoan thien quan ly tai chinh Nhan to khdch quan Thie nhat, chu truong, duong loi, chinh sdch cua Ddng vd Nhd nudc doi vol gido due ddo tgo: Khi giao due dugc xem la qude saeh hang d'au va thue hien xa hdi hda giao due, thi co che quan ly tai ehinh ciia trudng DHDP eiing phai thay ddi, phai hoan thien de dap ling ndi d u n g hgat ddng eiia dem vj Ganh nang chi tieu trgng giag due dugc san se mdt ph'an chg ban than va gia dinh eiia ngudi hgc Cae t r u d n g DHDP phai ehu ddng tim ngu'dn thu nggai N S N N de trang trai mgi chi phi phat sinh trgng hgat ddng Chil trucmg xa hdi boa ket h g p vdi mdi trudng p h a p ly rd rang, chat ehe va cdng bang da tao di'eu kien cho cac trudng DHDP xay d u n g eg ehe quan ly tai chinh chu ddng, sang tag phii h g p vdi luat dinh va dieu kien hgat ddng ciia d o n vj m'mh 83 • l y t - DliN DAN KHOA HOC Thii hai, xu the'phdt trien kinh te- xd hgi (KT-XH): Khi KT-XH phat trien, thu nhap va nhu eau trag dgi kien thue chuyen mdn eua ngudi dan cang cag, din den ke hgach chi tieu ea nhan chg giag due thay ddi Day vira la eg hdi vira la thach thiic cho nha trudng viec tap trung ngu'dn luc tai chinh ngoai NSNN Do vay, cae trudng phai xem xet, can cii vag dieu kien mdi trudng KT-XH de xay dung ehe dd tai ehinh phii hgp de tan dung tdi da eac CO hdi tap trung ngugn luc tai chinh, d'dng thdi lap ke hgach chi tieu hgp ly Tir dd, gdp ph'an tang thu hieu qua, dam bag thu bu dap ehi va ed kha nang tieh Ihy de tang quy md hgat ddng phuc vu lgi ieh xa hdi mdt cag ban dia phuong Sii menh va chien lugc phat trieh cua mgi ttudng DHDP gdp phan giiip trudng dinh hinh nguon thu, cac khoan chi cho hoat ddng oia truong, la kim chi nam cho boat ddng quan ly tai chinh, quy dinh quy md, ket eau ddi ngii can bd quan ly tai chinh, each thiie huy ddng va sir dung ngugn lue tai chinh cho cae boat dgng cnia trudng Thie hai, ca caii to chiec hg mdy qudn ly tdi chinh cua trucmg: Gidng nhu doanh nghiep nen bd may quan ly tai ehinh aia cae trudng phai duge td chiie theg mdt CO eau rd rang, ed phan edng, phan nhiem cu the cho timg bd phan Neu eg cau td chiie hgp ly se phat huy tinb sang tao va nang lue chuyen mdn aia can bd quan ly, dac biet la can bg chuyen ttaeh ttong bd may quan ly tai chinh, lam chg cae hgat dgng ttgng Trudng dugc thdng sudt hdi chay Den nay, Thij tUdng Chinh phu da ky quyet ^ n h Thie ba, trinh vd ndng luc quan ly ciia cdn bg qudn lap 26 trUorng dai hoc dja phifdng tren ly tdi chinh: Ddi ngh can bd nhan vien cnia mdt bd may toan quoc Tuy nhien, hoat dpng cua cac trUcmg eg tt'mh dd ehuyen mdn va nang luc cag se gdp phan hien dang gap kha nhieu kho khan, boat ddng rat hieu qua viec xay dung chinh Idn nhat la van de tai chinh I T^JH" ba, chinh sdch phdt trien KT-XH ciia moi dia phuang: Djnh hudng phat trien cae trudng DHDP ludn gan lien vdi dinh hudng phat hien KT-XH eua dja phucmg Tuy nhien, h'au bet eae ttudng DHDP deu true thude nhiing tinh, phd ed dieu kien kinh te cdn nhi'eu ban che, nen anh hudng tdi viee huy ddng cae ngu'dn lire phue vu eho edng tae dao tao, kinh phi oia eac trudng chu ye'u phu thude vag ngan sach dja phuong Do dd, ehinh saeh phat trien KT-XH ciia dia phuong anh hudng tdi chinh saeh, ndi dung va quy md dag tag chng nhu each thuc, phuong thiic huy ddng, sir dung ngu'dn tai chinh cnia cac trudng DHDP Thit tu, huong phdt trien nghien cieu khoa hgc, ieng dung vd chuyen giao cong nghe ciia moi dia phuang: La trudng eiia dja phucmg dugc lap nham cung cap ngudn nhan lire cd chat lugng chg dja phucmg va eac vimg phu can, hgat ddng dag tag aia cac trudng DHDP phai gan ket chat ehe vdi cac nganh cdng nghiep miii nhgn aia dja phugng thdng qua eac boat ddng nghien ciiu khga hgc va chuyeh giag cdng nghe He thdng quan ly tai ehinh dai hgc can phai duge thay ddi eho phu hgp Nhdn to chu quan sach, thuc ihi dimg ehii truong ehinh saeh da de va hudng boat ddng eua don vi tuan thii d'ay du eae ehe dd, cac quy djnh aia Nha nude ciing nhu hoat ddng tai ehinh eiia don vj duge quan ly chat che Ngudi quan ly ed tt'mh cao se thiet lap eg cau td chiie bg may quan ly tai cbinh hgp ly vira quan ly chat ehe, vira het kiem ehi phi tti hgat ddng chg bd may quan ly tai chinh Tha tu, chdi lugng ca sa vgt chat, trang thiet bi ciia cdc truang DHDP: De nang eao chat lugng eo sd vat chattinicac trudng phai tang chi dau tu Nhu vay, chat lugng eg sd vat chat, ttang thiet bi true tiep anh hudng den eg che quan ly tai chinb aia cac trudng thdng qua chi dau tu phat trien eo sd vat chat, hang thie't bj va thu tir hgat ddng dag tag, d sd lugng ngudi hgc va hieu qua sit dung eg sd vat chat, hang thie't bj Hien nay, Nghi djnh 16/2015/ND-CP da md co che sit dung ngu'dn kinh phi het kiem dugc dg sir dung ed hieu qua, hgp ly, he't kiem ehi mua sam cac ttang thiet bj tai san, tit dd, se bd ttg ebg viec can ddi ngu'dn Iuc phuc vu chg d'au tu ttang thiet bj va tag kha nang tang quy md cnia nha trudng va tang thu nhap eho can bg edng nhan vien ^ Tai lieu tham khao: Chinh phu (2015), Ngh) dinh sd 16/2015/NB-CP ngdy 14/02/2015 quy dinh ca che tu chu cua dan vi sUnghiep cdng lap; Thie nhat, sie menh vd chieii lugc phdt trien ciia mdi truang DHDP: Trugng DHDP ed sii menh dag tag ngu'dn nhan luc chg dia phuong; nghien oiu khga hgc, hgp tae va ehuyen giao cdng nghe de giai quyet eac van d'e captinietoia dia phuong, aia doanh nghiep 84 I Bg Gido due vd Ddo tgo (2014), Tatrlnh 742/TTr-BQDDTngdy 29/8/2014 trinh Chinh phu veNghi quyet thl diem ddi mdi cache hogt ddng ddi vdl cdc casd gido due dai hgc cdng lap glal dogn 2014 - 2017; Bg Gido due vd Ddo tgo (2009), Bdo cdo sd 330/BCBGDBT ngdy 22/05/2009 ddnh gid tdc dgng cua de dn ddi mdi ca che tdi chinh giao due 2009-2014 ... Hf ttgng nhiing nam gan day, chi phi binh quan tren mdi sinh vien dai hgc edng lap khgang 13 trieu dgng /nam, ttgng dd Nha trudng chi duge phep tinu cag nhat la 7,2 ttieu dgng (nam hgc 2015 - 2016... trieu dgng/ sinh vien /nam Lam p h e p tgan can ddi thu chi ddi vdi 25 sinh vien trgng mdt n a m hgc thi se thay su bat cap sau day: -t Mirc thu: 25 sinh vien x 7,2 trieu /nam - 180 ttieu dgng -I-... nhung khdng dang ke so vdi eae khoan ehi nhu: Tien luong, bao hiem xa hdi, theg che dd tang hang nam, dg gia ea bien ddng tang eac khgan ehi chg cac hgat ddng djch vu edng, vat tu van phdng, ehi