K»Lj mMMMm^Assm 4 Adel M Quatawneh, "The role of human resource accounting information on the accounting information system " European Jour nal of Business and Management, Vol5, Nol3, pp 137 140, 201[.]
K»Lj.mMMMm^Assm Adel M Quatawneh, "The role of human resource accounting information on the accounting information system " European nal of Business and Management, Vol5, Nol3, pp 137- 140, 2013 SUMMARY Accounting information system at the Vietnam Chemical Corporation Accounting information system has an important role in the management in enterprises, especially enterprises operating under the corporate model Enterprises with accounting information system will bring a good financial report quality, provide effective information for business to make decisions, support the operation of the internal control system The article points out the differences between accounting information systems in the model group activities and individual enterprises, the current situation demonstrates the use of accounting information systems at the Vietnam Chemical Corporation so that assess and give solution to complete the accounting information systems in the Group THONG TIN TAC GIA Nguyen Thi Lan Anh, Tien sy Dem vi cdng tdc: Dai hoc Cong nghiep Ha Noi Linh vttc nghien citu chinh: Ke toan- Kiem toan- Phan tich Tgp chi tieu bieu da co bdi viet ddng tdi: Tap chf Khoa hoc va Dao tao Ngan hang Email: nguyenthilananh35@gmail.com tiip theo trang muc dau tu, quan tri nii ro, phan tfch dfgn bign thi trutag , dac biet la nhtog kign thto vg hanh ddng digu chinh lgi nhuan cua cac cdng ty cd phan niem ygt Tir do, nha dau tu cd thg dy doan dugc rili ro ddng thdi than trgng hon tiong viec lya chgn danh muc cac cd phigu dau tu • tiip theo trang SSL va d cac ty le > 34,10% thi CTV cd tac ddng tidu cyc tdi SSL cua cdng ty Kgt qua nghign c t o khdng nhtog phu hgp vdi ly thuyet can bang, xac nhan tdn tai mdt CTV tdi uu doanh nghiep, ma cdn img hd quan didm cua gia thuygt chi phi dai dign Ddng thdi, kgt qua nghign c t o cung phu hgp vdi nhidu nghign c t o thyc nghigm d cac nudc phat toiln cung nhu dang phat triln 5.2 Khuyin nghi doi v&i doanh nghiep Trgn CO sd kit qua dat dugc, nghign c t o cd mdt sd khuygn IHiN5r2016-S0169 nghi ddi vdi cac cdng ty nganh thigt bi va vat lieu xay dyng nigm yIt trgn TTCK Viet Nam Nhin chung, cdng ty cd thg sir dung md hinb (2) dugc phat trien nghign c t o dg xac dinh mdt CTV tdi uu va tri la CTV muc tigu qua trinh boat ddng dg dam bao tdi da hda SSL va gia tri cdng ty Cu the, cac cdng ty cd D/A thap han 34,12% cd thg tang thgm ngudn vdn hoat ddng bang vdn vay dg tang cudng lgi fch la chan thug, nhd dd lam tang gia tri cdng ty Ddi vdi cac cdng ty cd D/A l t o ban 34,12% can thuc hien tai cau tnic lai ngudn vdn, chu ddng giam bdt np vay dg dua cau tnic vdn vg m t o myc tigu, nhat la cac cdng ty nigm ygt d HNX, vi hien tai D/A binh quan cua cac cdng ty cao han rat nhigu (55,02%) so vdi m t o tdi uu Mat khac, cdng ty cflng can gia tang vdn chii sd h t o tir lgi nhuan gift lai, trdn ca sd nang cao lgi nhuan thuan til hoat ddng kinh doanh va tigt giam tyle phan phdi lai cd phan cho cac cd ddng mdt sd nam can thigt dg dat dugc CTV tdi uu va tii la CTV myc tidu ciia cdng ty qua trinh hoat ddng kinh doanh • tiip theo trang objectives, and administrative management style on corporate govemance practices in relation to firm performance in Vietnam Fourth, to the best of my knowledge, this is the first comprehensive study on the association between corporate govemance and firm performance of Vietnamese listed firms Prior studies (Dao, 2008; Vo & Nguyen, 2014; Vo & Phan, 2013) utilize only small samples, and not make a distinction between state-owned and non-state-owned firms My research focus more on information disclosure and ttansparency In this regard, my thesis will shed some light on whether and how the initiatives encouraged by the WB and IFC to deal with information asymmetry, can effectively protect minority shareholders and other stakeholders and hence improve firm performance in Vietnam • ^P CHI KHOA HOC & DAO TAO NGAN HAP 73 HLfdNG Tdi 55 NAM HQC VIEN N G A N HANG (1961 2016) fXl Bang Mu-c trin hoc phi ddi vdi dao tao trinh dai hoc tai truong cong lap theo cac nhom nganh dao tao, giai doan 2010- 2015 Dan vi: nghin ddng/thdng/sinh viin Nam hoc Nam hpc Nam hoc Nam hgc Nam hoc 2010-2011 2011 -2012 2012-2013 2013-2014 2014-2015 Nhom nganh Khoa hoc xa hpi, kinh t l , luat; ndng, lam, thuy san Khoa hpc ty nhien; ky thuat, cdng nghe; the due the thao, nghe thuat; khach san, du Ijch Y du-ge 290 355 420 485 550 310 395 480 565 650 340 455 570 685 800 Ngudn: Nghi dinh so 49/2010/ND-CP Tir khda: Hoc phi, chinh sdch hoc tuygn thgm phai tra hpc phi (dau phi, gido due dai hgc vao dya vao kgt qua ki thi dai hgc) Ke tir nam 1994, tit ca cac sinh vign phai ddng hgc phf Thu-c trang chinh sach hoc Trudc nam 1998, mto bpc phf phi dai hgc tai Viet Nam cao nhit la 120.000 ddng/thang = ^ Viet Nam, hpc phi la Vao thang 3/1998, Chfnh phu dat mpt tiong nhfag ngudn tai Id tiinh thu hpc phf cho nhtog chfnh quan trpng nhat cho cac trutag dai bpc cdng lap tirutogdai hpc cdng lap Vl khoang tit 50.000 din 180.000 nguygn tic, hgc phf la khoan ddng/thang theo Quygt dinh sd nhat ma ngudi hgc phai tia dl 70/1998/QD-TTg cua thii tirtag nhan dugc dich vu dao tao vdi Chfnh phil va gift nguygn mto chat lugng va trinh dp ma ca sd dgn ban hanh Nghi dinh dao tao da cam kdt Mto hpc phf sd 49/2010/ND-CP ciia Chfnh dugc tfnh toan dya tign chi phf phil, da dieu chinh thutag xuyen tdi thigu cua ttog luang tdi thigu lan ngn ty trgng nhdm nganh, trinh dao tao trir chi tign luang cho giao vign tang di phan Nha nudc hd trg cho cac len tucmg tog Do vay, cac ca sd trutag giao due thidu kinb phf cho cac Giai doan trit&c nam 2008: boat ddng giang day, hpc tap va Chfnh sach vg mirc hgc phf dai quan ly nha trutag Nhidu trutag hgc cua Viet Nam da cd nhidu dai hgc, cao dang ty quy dinh thay ddi so vdi 20 nam trudc: thgm cac khoan thu khac ngoai Trudc nam 1987, tit ca cac hpc phf sinh vign dai hpc dugc trg cap hoan toan Trong giai doan nay, GDDH theo co chg chi huy tap trung, phi tbi trutag chi phdi, cac chuang trinh GDDH cd myc tigu dap tog nhu cau lao ddng ciia cac Bd cu thi Tir 1987 din 1994, Bd Giao due va Dao tao (GD&DT) cho phep mdt sd trutag dai hpc cdng lap tuyen them sinh vidn, vdi dieu kien cac sinh vign dupe IH/,; 6.2016-SO 169 Giai doan 2009- 2015: Ngay 21/8/2009, Thu tirtag Chfnh phii da ddng y thay ddi chfnh sach hpc phf Nam 2010, Chfnh phu ban hanh Nghi djnb sd 49/2010/ ND-CP ciia Chfnh phu: Quy dinb ve mign, giam bpc phi, hd trp chi phf hpc tap va co chg thu, sudung hpc phf ddi vdi ca sd giao due thudc be thdng giao due qudc dan til nam hpc 2010- 2011 den nam hpc 2014-2015 Khung hpc phf dugc quy dinh ddi vai cac khdi nganh khac cd tfnh ddn suat dau tu cho sinh vien, theo cac trutag dai hgc khdi nganh khoa hgc ca ban dugc thu hpc phf cao hem so vdi khdi nganh kinh te Bang cho thay muc tran hpc phf ddi vdi dao tao trinh dp dai hpc tai trutag cdng lap theo cac nhdm nganh dao tao chuang trinh dai tra tii nam hpc 2010- 2011 din nam hpc 2014-2015 Thyc te cho thay, muc bpc phf rat thap, khdng du bii dip chi thutag xuygn Can cu vao tham tra bao cao quyet toan hang nam cua cac trutag thi hpc phi chi dap tog tii 50- 60% muc chi thudng xuygn tdi thidu/ sinh vign Theo Bd Giao due va Dao tao, ddn bet nam 2015 mto thu hpc phf chi dap tog dupe khoang 40- 50% chi phi dao tao can thiet Mirc hpc phf thap, dugc ap dung ddng dgu cho cac CO sd GDDH, khdng phan biet ca sd cd thuang hieu, CO sd ty dam bao va dam bao mpt phin chi phi boat ddng, khdng theo kip thdi gia va muc dilu chinh luang tdi thilu cho ngudi lao ddng din den nhilu trutag dai hpc khdng mudn chuyin sang md hinh ty dam bao chi phf boat 4P CHI KHOA HOC & DAO TAO NGAN HAr 7B HJdNG Tdi 55 NAM HOC VIEN NGAN HANG (1961 2016) Bang Mirc trin hoc phi ddi vdi cac chuong trinh dao tao dai tra trinh dd dai hoc tai cac trudng dai hoc cdng Mp giai doan 2015-2021 Dan vi tinh: nghin ddng Nam 2015-2016 2016-2017 2017-2018 Mifc % Mirc % Mu-c % thu tang thu tang thu tang Khii nganh, chuyen nganh dao tao Khoa hpc xa hdi, kinh t l , luat; ndng, lam, thuy san Khoa hpc ty nhien; ky thuat, edng nghe; t h i due t h i thao, nghe thuat; khach san, du Ijch Y du-gc Binh quan hoc 2018-2019 2019-2020 MLPC % Mu-c % thu tang thu tang 2020-2021 Mu-c % thu tang 610 11 670 10 740 10 810 890 10 980 10 720 11 790 10 870 10 960 10 1,060 10 1,170 10 880 737 10 11 970 810 10 10 1,070 893 10 10 1,180 983 10 10 1,300 1,083 10 10 1,430 1,193 10 10 Ngudn: Nghi dinh 86/2015/ND-CP ciia Chinh phii vd tinh todn cita tdc ddng vi se mat di mdt phin ho tig tii NSNN Giai doan tie nam 2015 den nay: Ngay 02/10/2015, Chfnh phu ban hanh Nghi dinh sd 86/2015/ ND-CP quy dinh vl co chl thu, quan ly hgc phf ddf vdi ca sd giao due thudc he thing giao dye qudc dan va chfnh sach miin, giam hpc phf, hd tig chi phf hpc tap tii nam hgc 2015-2016 din nam bgc 2020- 2021 Bang cho thay mto trin hgc phf ddf vdi cac chuang trinh dao tao dai tia tiinh daf hpc tai cac ca sd giao due cdng lap chua ty bao dam kinh phf chi thutag xuygn va chi diu tir ap dung theo cac khdi nganh, chuygn nganh dao tao tu nam hpc 2015- 2016 din nam hpc 20202021 Nghi dinh 86/2015/ND-CP thay thi Nghi djnh sd 49/2010/ND-CP trudc day Mto hgc phf dao tao tang hang nam la nhim bao dam tang luang theo kl hoach cua Chfnh phu, de tien luong thyc sy la phan thu nhap du sing chu ylu ciia cdng chto va vign chto CO sd cdng lap; tang cutag ttog budc ca sd vat chit, tilp tuc nang 76 cao chat lugng dao tao, khdng tao sy tang dot ngpt cua viec ddng hpc phf, gay khd khan cho ngudi hgc Tuy vay mto hgc phf quy dinh tai Nghi dinh 86/2015/NDCP chi dugc digu chinh tang 10% so vdi mto quy dinh tai Nghi dinh 49/2010/ND-CP, vin cdn thap hon nhieu so vdi chi phi dao tao can thigt ciia ca sd dai hpc cdng lap (WB, 2012) Muc hpc phf Nha nudc quy dinh chua dam bao bu dap du chi phf hoat ddng can thigt cua ca sd dai hgc cdng lap, chua sat vdi yeu ciu chi phf dac thu ciia ttog nganh dao tao, chua gan vdi chat lupng, thuang hieu cua ttog ca sd dai hpc cdng lap, dilu da gay khd khan cho cac ca sd GDDH viec diu tu md cac chuygn nganh dao tao mdi, dau tu chilu sau dl nang cao chat lugng dao tao, nang cao thuang hieu va tao mdi trutag canh tranh lanh manh vl nang cao chat lugng giua cac ca sd GDDH Danh gia chung vl chinh sach hgc phi giao due dai hoc cong lap Viet Nam 4P CHI KHOA HOC & DAO TAO NGAN HAN Khung hpc phi giai doan 20162020 da dupe quy dinh tai Nghi dinh 86/2015/ND, tiry nhidn van chua sat vdi vdi chi phf dao tao thyc tg va dam bao tinh hai hoa vg mto dp chia se giua Nha nudc- Nha trutag- Ngudi hpc ddi vdi GDDH cdng lap hien Chfnh vi vay, Khoan Dilu Nghi dinh sd 86 quy dinh: "Trong qua trinh ap dung thyc hien Nghi dinh nay, Bd GD&DT phdi hgp vdi cac CO quan tilp tuc dilu chinh khung hgc phi cua cac ca so GDDH, giao due day nghi theo hutag cd Id tiinh xac dinh tfnh dtog, tfnh du chi phf dao tao theo quy dinh tai Nghi dinh sd 16/2015/ND-CP 14/02/2015 cua Chfnh phil quy dinh ca chl ty chu cila cac don vi sy nghiep cdng lap dl kip thdi dilu chinh cho phu hgp" Khi ngan sach khdng thi tang, viec tang hpc phf phai phu hgp vdi chat lugng dao tao Nhilu trutag dai hgc (dac biet la nhfag trutag thudc dien tu chii tai chfnh) da cd nhtog dl xuit cho phep dugc "tir chil" toong vin dl tang hpc phf Tuy nhfgn, vigc HLTdNG Tdi 55 NAM HQC VIEN N G A N HANG (1961 - 2016) m Bans Chi phi thuc tl va chi phi hop ly dao tao dai hoc cua cac nhdm nganh, tang hgc phf cd nam 2010 tuong duang vdi Chi phi dao Chi phi thyc te/ Chi phi thyc te tao can thiet chl phi dao tao cai thien chat Nhom nganh can thiet (%) (trieu dong) (trieu ddng) lugng giao due 12,2 45,16 5,5 Cdng nghe va ky thuat hay khdng, bdi 56,83 6,8 12,0 Khoa hpc ty nhien d mdt sd trutag Khoa hgc xa hdi va nhan van 5,9 64,40 9,1 dao tao linh Su- pham va quan ly giao due 6,5 8,3 78,31 vyc cd nhu cau Ndng nghiep, lam nghiep va thuy san 6,0 12,9 46,67 cao cd thg van Y du-gc 18,1 18,1 100,00 tang hpc phf ma Kinh te va luat 4,9 7,8 62,18 khdng can gan Nghe thuat 10,9 12,5 87,28 vdi tang chat Ngudn: WB (2012) lugng dao tao Hien tai mirc "tfnh dtog, tinh dii" chi phf dao (2012)', thdng qua viec khao sat hpc phi dai hpc ciia Viet Nam cd tao can thigt da dugc the hign 50 trutag dai hpc cdng lap cd thg cdn thap, nhung kha nang tai rat rd tai Digu 10 cua Nghi dinh danh tidng tai Viet Nam, da dua chfnh cua ngudi hpc va cua xa 16/2015/ND-CP quy dinh vl ty kgt qua vg chi phi dao tao thyc hpi cung rit thap Theo nghidn chil dan vi hanh chfnh sy nghiep, tg mdt sinh vidn dai hgc cho ttog theo dd: (i) Din nam 2016: Tfnh cto ciia Ngan hang Thi gidi nhdm nganh cua Viet Nam, thi du chi phf tien luang, chi phf tryc bien d Bang Theo dd, WB phan (WB) nam 2012, kha nang chi tigp (chua tfnh chi phf quan ly va tra cua ngudi dan thyc sy la mdt loai GDDH nhdm nganh chi phi khau hao tai san cd dinb); van de Vdi nhdm hd gia dinh khac vdi muc dich dl tinh (ii) Din nam 2018: Tfnh du chi cd mto thu nhap kha (5-10 trieu chi phi ddo tao thuc ti mot sinh phi tien luang, chi phf tryc tilp ddng/thang, 120 trigu ddng/nam) viin dgi hoc cho mdi nhdm ngdnh, va chi phf quan ly (chua tfnh chi (2012), chi phi cho giao due nham bidu sau hon hien trang diu phf khau bao tai san cd dinh); (iii) tu cho mdi nhdm nganh chigm tdi xip xi 40% tdng thu Dgn nam 2020: Tfnh du chi phf nhap gia dinh Nhu vay, vdi thyc tg tinh hinh tign luang, chi phf tryc tilp, chi Van dg mau chdt la phai cai each dau tu hien tai cho GDDH, dl dat phf quan ly va chi phf khiu hao hgc phf nhung cai each nhu thi dugc mto dau tu cin thilt, qua tai san cd dinh nao phil hgp nhit? Tang hpc phf nang cao chat lugng giang day, thi phai gan vdi nhu cau ciia xa hdi, Dg thyc bign dugc chu truang bgc phf can phai nhu thi nao toong gan vdi kha nang chi tra va gin tren, mdt van dg rat quan trgng giai doan 2016-2020? D I tfnh toan vdi nang cao chit lugng dao tao, ddi vdi Vigt Nam la xac dinh chi muc bgc phf 2016- 2020 nay, bai dat muc tigu chung ciia xa bdi phi dao tao can thilt? Chi phi vigt gia su mto chi NSNN dao tao phu thudc vao chat lugng tfnh theo binh quan diu bgc sinh De xuat ve lo trinh cai each dao tao, phu thudc vao digu kien khdng thay ddi, vdi gia thilt nhu hoc phi doi voi giao due dai hoc ngudn nhan luc cung nhu dilu trdn, tbi viec tfnh Id trinh hgc phf Viet Nam kien vg ca sd vat chit ciia dan giai doan 2016- 2020 se dugc thyc Nghi dinh 16/2015/ND-CP da vi dao tao Nhieu trutag dai hpc hien thdng qua phuang phap dugc chfnh thirc cd bieu lyc, Viet Nam da cd gang dy tinh chi trinh bay dudi day: ddi mdi chfnh sach hpc phi theo phf dao tao can thigt, vay chi Gia sir muc tang hpc phi hang hutag md rdng khung hgc phf la sd udc tfnh, chua cd ca sd nam la X, X se la nghigm cua he tign tdi dam bao chi phf dao tao la rd rang phuang trinh sau: mdt nhtog ndi dung quan Dua ttdn kgt qua nghign cto vl Chi phf thyc tl = Ngudn thu bpc trgng gdp phan day manh ty chu chi phf dao tao cin thilt ciia WB ' PhLfong phap tinh loan chi phi dao cho cac CO sd GDDH Chu truang tao can thiet da ducj-c WB (2012) trinh bay rat chi tilt bao cao THANG 6.2016-SO 169 AP CHi KHOA HOC & DAO TAO NGAN HA^ 71 ^fj HLTdNG Tdi 55 NAM HOC VIEN NGAN HANG (1961 2016) ^ Bang Mu-c hoc phi ^;iai doan 201()- 2020 du-a tren each tilp cSn v l Chi phi can thiet Dan vitinlvnglwidong Nhom nganh Theo Nam hoe 20102011 310 310 Cdng nghe va ky thuat Khoa hoc tu- nhien Khoa hgc xa hdi va 290 nhan van Su- pham va quan ly 290 giao due Ndng nghiep, lam 290 nghiep va thuy san Y du-gc 340 Kinh td va luat 290 Nghe thuat 310 Tang binh quan hang nam phi thyc tg -I- Hd trg cua Nha nudc Chi phi cin thilt = Ngudn thu hpc phf can thilt + Hd trg cua Nha nudc Chi phf can thiet = Chi phf thyc t l X (1-i-x)" (1) Trong dd n la sd nam hgc cin tang hgc phf; tir tinh dugc tdc dp tang hpc phf cin thilt la: X = (Ngudn thu hpc phf cin thilt X Ngudn chi hpc phi thyc tl~')"° X = [(Chi phi can thilt - Hd trg cua nha nudc) x (Chi phf thyc t l - Hd tig cua nha nudc)"']"" - Vdi cac du- lieu vl chi phf Bang 3, gia thilt thgm nha nudc giu nguygn m t o hd trg cho Nghi dmh 49/2010/NO-CP #f*ii»i D l xuat cua n g h i e n ^ m J j s _ _ _ % tang Nam Nam Nam Nam Nam Nam Nam Nam Nam hgc hang nam hgc hoc hpc hoe hgc hgc hgc hgc 20152011- 2012- 2013- 2014- 2015- 2016- 2017- 2019- 20192020 2012 2013 2014 2015 2016 2017 2018 2019 2020 20% 650 778 931 1,114 1,333 1,595 395 480 565 16% 752 870 1,007 1,166 1,349 395 480 565 650 355 420 485 550 620 699 787 887 1,000 13% 355 420 485 550 611 678 753 836 928 11% 355 420 485 550 672 821 455 355 395 570 420 480 685 485 565 1,004 1,227 1,593 22% 5% 12% 3% 13% Ngudn: Nghi dinh 49/2010/ND-CP vd tinh todn ciia tdc gid 800 550 650 840 614 671 882 685 693 GDDH, cd thg tinh dugc m t o tang hgc phi hang nam x Vdi m t o hpc phf giai doan 2011-2015 dugc xac dinh Nghj dinh 49 va tdc tang bgc phi tai cdng thto (3), cd thg tinh m t o hgc phf t t o g nam giai doan 2016- 2020 Kit qua tfnh toan dugc thg hien Bang Dya tign each tilp can v l chi phf dao tao can thigt, nghien c t o tiong khudn khd cho kit qua, hgc phf GDDH cdng lap giai doan 2016- 2020 cin tang binh quan khoang 13%, chua kl ylu td lam phat, qua trinh tinh toan deu dya tren cac sd lieu net N l u tfnh m t o lam phat binh quan hign khoang 6% hang nam, thi 926 765 716 972 854 740 1,021 953 764 m t o hgc phf GDDH se can phai tang khoang 19% hang nam, mdi dat dugc chi phf dao tao cin thilt vao nam 2020 Nghien c t o khudn khd bai viet de xuat mirc tang hpc phi thyc t l giai doan 2016- 2020 la 16% Neu tfnh thdm y l u td lam phat khoang 6%o hang nam thi m t o tang hgc phf binh quan hang nam se vao khoang 22% Bang be thdng hda lai cac gia dinh va kdt qua tfnh toan Nhu bang 5, nlu Chinh phu can nhac each tidp can vg chi phi dao tao can thilt thi cd thi can nhic s t o ddi Khung hpc phf cua Nghi dinh 86/2015/ND-CP theo h u t a g hpc phi giai doan 2016- 2020 Bang Tdng hop cac M t o hoc phi giai doan 2016-2020 duffc d l xuat Mu-c tang hpc phi binh quan hang nam eua Khung hoc phi theo Nghi dinh 49/2010/ND-CP eho aiai doan 2010-2015 » • K a no giai % Mire tang hgc phi binh quan hang nam eua Khung hoc phi theo Nghi dinh 86/2015/NO-CP eho aiai doan 2016-2020 ^ 10% Mire tang hgc phi binh quan hang nam cho giai doan 2016-2020 theo de xuat (dd xuat su-a doi nah 22% dinh 86/2015/ND-CP) ^ Trong dd: Mirc tang theo tinh toan tu- each tilp can vd chi phi dao tao cin thiet la: 19% Ngudn: Nghi dinh 49, Nghi dinh 86 vd thdng ke tit cdc phuong dn dd duac tini 78 AP CHI KHOA HOC & DAO TAO NGAN HAN HLTdNG Tdi 55 NAM HQC VIEN N C A N tang binh quan khoang 22%, thay vi chi cd 10% nhu khung hgc phi hien hanh Mto tang khdng qua nhieu so vdi mto tang binh quan 21% cua giai doan 20102015 theo quy dinhtoongNghi dinh 49/2010/ND-CP Ddi vdi ngn giao due mudn hutag tdi chit lugng dao tao ngang bing vdi cac nudc tooiig khu vyc,toongkhi Nha nudc it cd kha nang bao cap thdm, thi cin chap nhan mto tang hgc phf tuang ddi cao Tuy nhien, ddi vdi ngudi hgc, mto tang 22% hang nam lign tuc ttong sudt 10 nam se la mdt ganh nang tuang ddi Ita HANG Do sy lya chgn cua Chfnh phu se khdng thuin tily dya tren each tilp can vl kinh tl, tai chinh ma cdn phai dya trdn cac each tigp can vl chfnh tri, xa hdi Khi bit diu cai each chfnh sach hpc phf, hgc phf GDDH nam 2010 cdn rit thip, ngn xa hgi cd thi chip nhan mile tang manh, binh quan len tdi 21% hang nam Sau nam cai each, hien hpc phi GDDH da dugc day ldn tuang ddi cao, ngn ngu tigp tuc tri ty le tang 21% cho nam tigp theo, se la qua sto chiu dyng cua dan Tuy nhign mto tang 10% nhu khung hgc phf hien tai ciia (1961 - 2016) ni Nghi dinh 86 thi chua dii bu dip Iam phat, tang ngudn thu khong dang kl cho cac ca sd GDDH Qua phan tfch cho thiy, de xuit tang 19% la tuang ddi hgp ly d day cung cin luu y them, viec tfnh toan sd 19% duong nhien la phai dya tren cac gia dinh, thay ddi gia dinh thi kit qua tinh toan cung se thay ddi theo Tuy nhien, viec thay ddi cQng khdng nhieu, do tac gia dl xuat Chfnh phu cd the can nhic cac sd xoay quanh 19% theo tinh toan tir each tiep can ve chi phf dao tao can thiet • TAI LIEU THAM KHAO Kyyeu hoi thdo Doi m&i co che tdi chinh doi voi gido due dgi hoc, Uy Ban Tdi chinh- Ngdn sdch cita Quoc hoi, Bo Tdi chinh vd UNDP ding lichii-c tgi HaNoi thdng 11/2012 Nghi dinh so 43/2006/ND-CP ngdy 25/4/2006 cua Chinh phit (Nghi dinh 43) quy dinh quyen ttt chd, ttt chiu trdch nhiem ve thuc hien nhiem vw, to chicc bo mdy, bien che vd tdi chinh doi voi cdc dem vi sit: nghiep cong lap Ngfii dinh so 49/2010/ND-CP ngdy 14/5/2010 quy dinh vemien, gidm hoc phi, ho tro chi phi hpc tgp vd co che thu, sit dung hoc phi doi v&i ca s&gido due thupc he thong gido due quoc ddn tie ndm hpc 2010-2011 den ndm hpc 2014-2015 Nghi dinh sq^86/2015/ND-CP quy dinh cache thu, qudn ly hpc phi doi v&i coso gido due thuoc he thong gido due quoc ddn vd chinh sdch mien, gidm hoc pU, ho tra chi phi hpc tgp tit ndm hpc 2015-2016 din ndm hoc 2020-2021 Nghi dinh so 16/2015/ND-CP ngdy 04/02/2015 ciig Chinh phii quy dinh ca che its chii ciia dan vi sir nghiep cong lap Nghi quyet so 77/NQ-CP ngdy 24/10/2014 ciig Chinh phu vi thi diim dii m&i ca chi hoat dong dii v&i cdc ca so GDDH cong lap giai dogn 2014-2017 WorldBgnk, (2012), Putting Higer Education to Work, Regional Report Ngdn hdng the gi&i (2012), Phdt huy hieu qud cUa Gido due dgi hoc: Ky ndng vd nghien cim de idng truimg & khu -mc Dong A, Ngan hdng The gi&i khu vttc Dong A Thdi Binh Duong, Bdo cdo khu vuc Phung Xudn Nha vd cdc cong su (2012), Doi men co che tdi chinh hu&ng t&i nen gido due dgi hoc lien lien, ttt chit Ky yeu Hpi thdo Doi m&i ca che idi chinh doi v&i GDDH, Bp Tdi chinh 10 Phimg Xudn Nhg (2012), Doi m&i chinh sdch hpc phi vdphdn bo ngdn sdch nhd nu&c cho GDDH dita tren cdch tiep can hieu qud WorldBank, (2012a), Taking Stock: An Update on Vtetnam'sRecent Economic Development, Report, June, p SUMMARY Proposals for the reforming process of higher education's tuition in Vietnam d u r i n g 2016-2020 The autonommy of university is an ideal model which was found after centuries experiences of the system of higher education globally Towards a comprehensive autonomy Most countries aim to obtains both two aspects: Academic autonomy and procedural autonomy with financial autonomy as an essential content of procedural autonomy Financial autonomy offers universities thefull right onmakingdecisionsonpolicies of generating revenue andmanaging expenditure Financial autonomy requires tuition reforming policies ensuring social Justice in education and implementing market based rules Who get the benefits has to be responsible How reasonable the tuition policies should be to release the pressure on the state budget moreover, help higher education institutions are actively self-financed without binding the ability to reach learners This paper analyzes the current status of tuition policy, then suggests proposals on the reforming process of higher education's tuition in Vietnam in coming time THONG TIN TAC GIA Le T h i IMmh Ngoc, Nghien c t o sinh Dem vi cong tdc: Khoa Tai chinh, Hgc vien Ngan hang Linh vuc nghien citu chinh: Tai chinh- ngan hang Tgp chi tieu biiu da cd bdi viet ddng tdi: Tai chinh, Giao due, Khoa hgc va Dao tao Ngan hang EmaU: leminhngochvnh@gmail.com IHiM6 6.2016-SO 169 4P CHI KHOA HOC & DAO TAO NGAN HA^ "7Q ... tang Nam Nam Nam Nam Nam Nam Nam Nam Nam hgc hang nam hgc hoc hpc hoe hgc hgc hgc hgc 20152011- 2012- 2013- 2014- 2015- 2016- 2017- 2019- 201 92020 2012 2013 2014 2015 2016 2017 2018 2019 2020. .. a no giai % Mire tang hgc phi binh quan hang nam eua Khung hoc phi theo Nghi dinh 86/2015/NO-CP eho aiai doan 2016- 2020 ^ 10% Mire tang hgc phi binh quan hang nam cho giai doan 2016- 2020 theo... 86/2015/ND-CP theo h u t a g hpc phi giai doan 2016- 2020 Bang Tdng hop cac M t o hoc phi giai doan 2016- 2020 duffc d l xuat Mu-c tang hpc phi binh quan hang nam eua Khung hoc phi theo Nghi dinh