sl KliN TRfiO OOI TRUdNG OAI HOC THLfdNG MAI ^ TU CHU OE HOI NHAP VA PHAT TRIEN NHlN T U GOC 0 6 QUAN LY TAI CHINH Ngay nhgn 02/11/2015 Pham Thi Thu Thuv Tnrdng Dal hoc Thuong mai Email thuydang64@gma[.]
sl KliN TRfiO OOI TRUdNG OAI HOC THLfdNG MAI ^ TU CHU OE HOI NHAP VA PHAT TRIEN NHlN T U G O C QUAN LY TAI CHINH Ngay nhgn: 02/11/2015 Pham Thi Thu Thuv Tnrdng Dal hoc Thuong mai Email: thuydang64@gmail.com Ngay nhgn lai: 15/01/2016 Ma so: 89 + 90.30Mls 32 iao due dai hpe tren the gidi dang giai doan chuyen bien het sdc manh me theo eac xu ^hetQ giao due tinh hoa sang dai ehung, tu chu tu chiu trach nhiem, da dang hda va qude tehda tao su canh tranh gay gat trSn toan cau Trong bdi canli do, GDDH Viet ttiam ndi chung va TrUdng Bai hoc Thitang mai ndi riSng dang dan thio gd cac vudng mac ve cd ehdde tim hudng di thfch hdp clio thinh Bai viei phin tich chl thuc trang quyen tu chu tU chiu trach nhiem cua Tmdng Bai hoc Thuang mai tren gdc nhin ve quan ly tai ehinh de tim mdt md hinh nham cdi bd nhQng trdi bugc giup nha tmdng cd dUde quyen tu chii that su tien trinh phit then de hdi nhip vdi GDBH khu vuc va tren the gidi Td khoa- tmdng dai hoc, tu chu dai hoc, giao due dai hoe Cd che to chiJ, tu ch|u trach nhi^m Trong tuySn ngdn ve to ehu dai hpe eua Hiep hpi Qudc te cac Trudng dai hpe ehi rd tu ehu dai hpe la mOe dd ddc lap can thiet ddi vdi cae tac nhan can thiep bSn ngoai ma nha trudng can ed de' cd the' thue hien dupe viee quan tn va td chOc ndi bd, viee phdn bd cae ngudn lue tai ehinh pham vi nha trudng, viec tao va sO dung cac ngudn tai chinh ngoai ngan sach cdng, viec tuyen dung nhan su, viee xay dung va tiSu chud'n cho viec hpc tap va nghiSn cOu, va cudi cung, la quyen tu viee td chOc thue hien nghiSn cOu va giang day ( Pliam Thj Ly djch, 2012) TO tuyen bd tren cd thS' hie'u tu chu dai hpc la su tu can thiet ma cae co sd GDDH phai cd dS' boat dpng quan ly, dao tao va NCKH theo mdt eP ehe cd bleu qua nhat tren cP sd huy ddng tdi da cae ngudn luc dac biet la tai chinh nham dap Ong nhu cau xa hdi bdi canh todn cau hda TO dd, cac trudng dai hpe cd quyen tU dua cae quyet dmh ve each thOe td ehOc boat ddng eung nhu mue tieu sO mang eua trudng nham tdi dich cudi cung la nang cao hieu qua va chat lupng cua giao due dai hpe ddng thdi dam bao dupe cdng bang xa hdi Trudng Dai hpc cdng lap sO dung mdt phan ngudn luc Idn eua ngan sacli Nha nudc, do Nha nude se ed quyen giam sat dS' ngan sach dope sO khoa hoc = 130 thifdngmal dung dung, tOc la dam bao cac trudng dang thuc sy boat ddng cd chat lOpng va ddng gdp cu tlie' clio Sli phat trie'n cija qude gia TO dd Nha nUdc da giO qua nhieu tha'm quyen quan tn ndi bd cua cac trudng thdnp qua viee ban hanli khung phap ly eOng nhac dS can thiep vao cdng viee CLia cac trudng Dieu d mdt mat nao dd thay vi hd trp boat dpng cho cac trudng da trd rao can su sang tao va linh boat cua Nha trudng, anh hudng den chat lupng boat ddng Mat khac, su phat trie'n nhanh elidng ve quy md cQng nhU sd lupng eac cd sd GDDH da gay khd khan Idn ddi vdi eae nude trSn the gidi quan ly boat ddng, ngan saeh sO dung cho giao due gia tang lam cho cae ehinh phu dOng trodc bai toan la phai nang cao chat lopng dao tao mdi trudng hdi nhap canh tranh l , — "" so vdi quy lOdng cp Chl phf dio tao vi mde tiiu hge phf ban, tdng thu nhap 2013-2014 2012-2013 2011-2012 Chili&i 2010-2011 2009-2010 ve tien IUdng va ttiu Chi ptii dao tao binh nhap tang them 10,470 10,970 9,192 9,087 7,305 quan he CB-DH (Ird/nam) binh quan ehi dat Mile thu hgc phi 6,8tr/ngadi/thang, (trd/ham) SV nhom nganh 4,2 4,85 5,5 3,5 2,9 mOc loPng la kinhtS rat khiSm tdn Trong dd, mdt sd Ngudn: Bao cao til chi'nh Bai hge Thuang mai 2010, 20011, 2012, 2013, 2014 khdng nho can bd giao vien, dac biet khdng toong xOng vdi phan tham hut Trong la ddi ngu giao viSn tre cdn gap rat nhieu khd dd, khoan chi ngudi mang tinh ed dinh la khan ve thu nhap de dam bao cudc sdng, khd cd luong, phy cap va BHXH tO nam 2007 den 2014 the ySn tam cdng tac va cdng hien cho boat dpng tang 2,55 lan (tO 450.000d/thang tang dao tao cua Nha trudng 1.150.000d/thang), cae khoan chi djch vu mua Ve kinh phi DTXDCB va mua sam trang thiet ngoai, chi quan ly hanh chinh, chi nghiSp vu ChuySn mdn tang it nhat lan Xem xet by MOc dd dau tu eua nha trudng rat thap so vdi tuong quan mOc tang hoe phi tO 2010 den 2014 la nhu cau Tdng kinh phi dau to cua giai doan 2010to 290.000d/thang den 550.000d/thang vdi mOc 2014 la 35,06 ty ddng (bao gdm: cac dy an cai tao tang 20%/nam dope khdng che khung hoc sOa chOa cd tinh chat xay dyng la 18,2 ty ddng, phi theo Ngbl dmh 49/2010/ ND-CP cua ehinh phu eae an dau tu trang thiet bi la 16,86 ty ddng), (NO 49/2010) va kinh phi NSNN tang 5%-7%/nam dd ngudn NSNN hd'trp la 10,92 ty ddng chd da thyc sy trd ISn lac hau va khdng dap Ong dope yeu to kinh phi chOdng trinh muc tieu qudc gia, phan thieu hyt ehi phi dao tao Ve ngudn ttiu kinh phi hd'trp tang cudng CSVC; edn lai trudng sy nghiSp cua trudng tO 2010-2014, tdng thu hang sO dyng tO ngudn tiet kiem chi hang nam va Quy nam binh quan la 170 ty ddng/nam, dd hoc phat trien boat dpng sy nghiSp de dau tu la 24,74 phi he chinh quy va khdng ehinh quy la ngudn ttiu ty ddng, chiem 70% tdng kinh phi dau tu, binh thudng xuyen dn dmh gan lien vdi nhiem vu ehinh quan mdi nam gan 05 ty ddng tri ChuySn mdn ehu yeu eua nha trudng chi dat Do khd khan ve ngudn vdn dau tu nen nhieu mOc thu binh qudn 100-110 ty ddng/nam, chiem nam qua trudng mdi chi thyc hiSn dupc mpt sd dy khoang 60%-70% ngudn thu sy nghiep, cdn lai la an nhd le, thieu ddng bd tdng the quy hoach, ngudn thu tO eac choong trinh liSn ket dao tao vdi muc tieu va chien lupc tang cudng cP sd vat chat nudc ngoai, dieh vu dao tao, djch vu phue vu, cho cua trudng Do vay, CSVC eua nha trudng da thue CO sd tang va eac khoan tai trp khae cua xudng cap nghiem trpng, dac biet la giang dudng to chOe ca nhan va ngoai nudc Idp hpc thieu so vdi nhu cau song khdng dupc NSNN cap dau tU ma ngudn thu ban che nen Ddi vdi hpe phi chinh quy nam hoc 2014-2015 khdng the thye hien cac dy an dau tu trudng dang thu theo mOc quy dmh tai Ve tham quyen eua Hieu trudng phe NO49/2010 (5.500.000 dlnam hpc), tdng thu hoc phi la 112 ty ddng Neu so vdi thuc ehi thodng duyet cae ttiu tue dau tu, ke ea eac dy an chi dau xuyen (khoang 182 ty/nam) thi mOc thu chi tu phat trien va chi mua sam tai san, sOa chOa dap Ong trSn 60%, nSn can ddi chi tra cho cae thudng xuySn nham tri boat ddng thudng khoan ehi tdi thieu la rat khd khan nhu: 8% hoc xuyen cua dPn VJ: Trudng ehua dupc phan cap, uy bong cho sinh vien (9 ty ddng/nam); bdi dudng quyen eho Hieu trudng nha trudng quyet dinh de' d^y vupt gid vd dmh mOc lao ddng ehuan eho tang quyen ty chu, ty chm trach nhiem eho don v\, giao vien va can bd quan ly giao due la 14,1 ty ddng thdi, giam bdt eac thu tuc hanh chinh tii ddng/nam, chua tinh eac khoan chi nghiep vu phia trudng cung nho cac don vj chOe nang thude chuyen mdn khac Nha tnJdng da dam bao chi t r i Bd Giao due va Dao tao va dap Ong kjp thdi hon tien lUPng, phu cap luong theo thang bac va mOc nhu cau mua sam, dau tu phuc vy boat dpng luong CP ban nha nude quy dmh; luong va phu chung cOa nha trudng DOng trodc thyc trang ND43/2006 ve trao cap chOc vy, phy cap uu dai cho giao viSn (40 t^ ddng/nam; cac khoan phai nop theo lUPng theo quyen ty chu tai chinh clio cac dai hpc nhung ehu che dp (7,7 ty/nam) Phan thu nhap tang them tra yeu la ty chu chi thudng xuySn (khdng bao gdm hang thang theo cP ehe cua NO 43/2006 va Quy chi mua sam va XDCB) dd quyen tu ehu thu che chi tiSu npi bd cija tntdng hien chi dat 0,8 lan CP ban ve hpe phi va le phi cua sinh vien ehinh quy nha nude tri ctiinh sach tran hpc phi d So89 +90/2016 Jhoa boc "thififlignial ^ „ '33 Y KliN TRflO OOI mOc thap vd hinh chung da lam trudng mat di quyen tU chu mdt each tUdng ddi TO ttiye te dd, Nha trOdng phai ty can ddi ngudn thu ban hep de' can bang tai chinh eho eae boat ddng ttii dmh mOc chi tiSu ludn dupe khdng cbd d mOc thap, dae biet la dmh mOc chl tiSu liSn quan den giang day va NCKH da lam cho chat lupng eua GDDH tang len khdng dang kS' Ngoai de tang kinh phi dao tao, eung nhu eae eP sd GDDH khae, nha trudng dang lay sd lUpng bu vao ngudn thu, tOc la gia tang quy md dao tao de tang ngudn thu tai chinh Day la nhOng giai phap ngan ban lam cho chat lupng giao dye khdng thS' phat triS'n ben vOng dupc Neu lam phep so sanh dPn gian kinh phi dao tao dai hpc cdng lap d Viet Nam vdi dai hpe RMIT (ia eP sd dao tao 100% vdn tO Australia) d Viet Nam gap khoang 20 lan thi thay rd mOc chi phi dao tao anh hodng den chat loong dao tao nhu the nao? Neu eO tiep tuc can bang ngdn sach theo kiS'u "giat gau va vai" quyen ty chu dupe trao thi nha trudng khd cd the phat trie'n ben vOng dope MOc thu hpc phi va khung hpc phi thieu binh da'ng, ban ehe nang lyc canti tranh ctja nha trudng Theo ND49/2010, mOc thu hpc phi tO nam 2010-2015 hang nam tang khoang 20%, mOc hpe phi to nam hpc 2011-2012 den nam 2014-2015 tang tO 2,9 trieu den 5,5 triSu/nam, mOc thu hpe phi nam hpe 2014 - 2015 eua nha trudng la 5,5tr/nam tuong duong 250USD cung vdi mOc hd' trp to NSNN trung binh nam hpc 2014 - 2015 la 1,2 trd/sv tUPng dUdng 54USD So vdi ehi phi dao tao binh quan cua sinh vien trinh dp dao tao dai hpc ehinh quy (eboa bao gdm chi DTXDCB) cae nam tO 2010-2014 la tO 7-10 trd/sv (bang 2) thi mdi chi dap Ong khoang 1/3 chi phi dao tao Trong dd, hpe phi tai My ddi vdi eae trodng dai hpe cdng lap la khoang 3.000 - 5.000USD/nam va eae trodng dai hoe tu khoang 15.000 35.000USD/nam (Vu Quang Viet, 2012) cho thay sy ddng gdp kinh phi tO ngodi hpe d ViSt Nam d mOc qua thap, mOc thu thap hPn tO 17 ddn 28 lan so vdi cac trudng Dai hpc cdng lap d My chua ke so vdi mOc hd'trp tO NSNN Vdi mOc thu hpc phi thap nhu hiSn nha trodng se tyt hau vd chat lupng giao dye cang xa so vdi the gidi va nang lye canh tranh cang di xudng toan eau hda ve GDDH Mat khae, he thdng giao due cua Viet Nam ed cae trudng tu thyc va dac biSt la ed cae trudng dau tu^ 100% vdn trye tidp tO nude ngoai nSn khdng thS' phu nhan thiie te dang tdn tai dUdi d^ng th! trudng Trong mdt thj trudng ma eae nhan td tham gia boat ddng mdt ed che canh tranh khdng lanh manh dae biet la ehinh sach se anh hudng den cac bSn.trong cae hoat dpng giao dye ngoai cdng ISp dupe ty xac dmh hpc phi thi eac trudng dai hoc cdng lap phai chm mOe hpc phi quy dinh troiig khung rat thap (bang 2), ddng thdi mOc hd' trp NSNN ehi dam bao dupe khoang 10%-20% kinh phi ehl thudng xuySn (Ngudn: Bao cao HN Ke hoach ngan sach - BGpDT)^d nhdm trudng tdp dau thi nha trudng se dan mat ed hdi dOng vOng dieu kien eanh tranh va hdi nhap tai thj trudng giao due d VN - Ve CO che tai chinh: Giao quyen ty chu ve tai ehinh song mdt co che tai chinh ddng bd di kem khdng dope trie'n khai dan den thye hien quyen nha tnidng ludn vOdng mac cd che ty ehu thu va chi Theo ND 43/2006 ngudn kinh phi ty chu cCia nha trudng ed quyen sO dung trSn ed sd xay dyng Quy ehe ehi tiSu ndi bd de' CCVC va cd quan ehOc nang cda nha node giam sat viee sO dung kinh phi Song ngudn thu ed ban la tipc phi eua sinh viSn dai tra va hpc viSn cao hpc lai theo mOc khdng tran hpe phi theo quy dmti cua Nha nude Do dd viSe giai quyet quyen ty ehu thu va chi mpt mdi quan lie tai chinh can bang la rat khd khan cho nha trodng Nguyen nhan co ban eua thyc trang trSn la Trodng Oai hpc ThOdng mai dang boat dpng theo mo hinh la mpt bp phan eua td chOc ntia nudc, ngan saeh boat ddng dupc dy toan ngan sach qudcgia, ehi tiSu dope xac dmh theo quy dmh eu the eua luat ngan sach va phai quyet toan hang nam vdi ed quan cap ngan saeh Can bp quan ly va giang day la cdng chOe va vien chOe nha node Dieu dd cho thay sy IS thupc cua cac trudng va Nha nude quan ly cac trudng theo kieu can thiSp sau vao hoat dpng la dieu khdng the' tranh khoi, nSn quyen ty ctiu phan ldn ehi la hinh thOc Nhu vay, dudi gdc dp toan he thdng mac du ed che hiSn tai da cdi trdi cho nha trodng song lai thieu ddng bd nSn qua trinh thyc hien vd hinh chung da tao mdt mdt khung ty chu cOng nhac lam mat quyen ty chu thyc sy eua nha trudng TO dd cho thay nd khdng cdn phO hpp vdi mdt he thdng GDDH phat triS'n qua ndng nhu hien la vOa phai gia tang quy md, da dang hda cae loai hinh va ed sd dao tao, vOa phai nang eao chat lopng dao tao ktii chi ngan saeh eho giao dye tang hang nam phan Idn ehi du de dam bao bu dap cho tdc dp lam phat De bu dap sy thieu hyt ngudn thu nha trodng phai thyc hien nhieu bien phap dd khdng che ehi thudng xuySn va ehi dau tU d mOc thap Dieu dan den chat lopng dao tao dOng trudc nguy eP tut hau cang nang ne so vdi khu vye va the gidi khoa hoc ^ ^_^ _ 134 thddng'mal So 89+ 90/2016 f Y ICIEN TRfiO OOI bd sO dung khoan thu de' chi cho hoat dpng thudng xiJySn bao gdm ea tien luong va thu nhap tang them dS' dam bao chua'n dau theo ehat lupng da cam ket Cac khoan thu dope gOi n^an hang thOPng mai, lai tien gOi dupe sO dung de chi quy hpc bdng cho sinh vien Dope quyet dmh cae dy an dau tu tO ngudn thu cua nha trodng theo quy dmh Ld trinh thuc hien cd ehe tU chu, tu chiu trach nhiSm Ve Id trinh thye hien, Trudng da xay dyng de an thi diem dd'i mdi cd che boat ddng giai doan 20152017 dS' trinh Chinh phu phe duySt nam 2015 va neu dOdc chap thuan se bat dau thOc hien to nam 2016 cho nam hpe 2016-2017 va 20172018 theo ed che ty ehu ehi thodng xuyen va ehi dau tu Neu thye hien cdng nha trudng se chuyS'n ddi sang md hinh tu chu hoan toan tO nam 2018 Cac giil phap cu ttie ThQ nhat, giai phip ve cd chetQ chu thQe hien nhiSm vu - Ve xay dyng cae muc tieu ngan ban va trung ban dupc cy the hda bang eac ke hoach hang nam va nam (chi tieu tuyen sinh, eae ehi tieu ve dao tao, NCKH va eae loai hinh djch vy) thay vi phS duyet se cho phep cae trudng dupc ty xay dyng gOi cho eo quan ehu quan de' giam sat - Ve ehOdng trinh dao tao: Tren eP sd quyen ty chu nho hien nay, edng khai chUdnp trinh dao tao - CP che quan ly: nha trudng la mpt phap nhdn cho ngudi tipc; xa hdi; nha node dS giam sat doe jap, dupc quyen ty chCi ve thyc hien nhiem vu - Ve tuyen sinh: TrSn ed sd quyen ty ehu ve sd va td chOc bp may nhdn sy Quan ly thilc hiSn theo lupng tuyen sinh to xae dmh, nha trodng can dope CO che hpi ddng nhu hiSn bao gdm HSi ddng chu ddng xdy dyng va thiJc hien phuong an tuye'n trudng, Hdi ddng khoa hpc dao tao va Ban giam sinh ed sy giam sat eua co quan chu quan hieu Trong dd Hieu trudng nam quyen eao nhat - Ve hoat ddng lien doanh, liSn ket va hpp tac va chm trach nhiem cudi cung viec dUa qude te thay vi pfis quyet tOng dy an riSng thi cd cung nhu thi hanh cac quyet dmh Hpi dong the phS duyet ddi tac diipc phep liSn doanh, liSn Trudng se cd tranh nhiSm giam sat eae hoat ddng ket cdn tOng dy an ey the ehi bao cao Bd GD&DT cCia trudng, md hinh nay, quan he giOa cac de giam sat trudng vdi Nha nude dupc thyc hien qua eae mue ThQ 2, thi diem cd chetu chu ve tai chinh tieu trung ban (5 nam) va ke hoach tuong Ong - Quyen ty chu ve khoan thu va mOc thu: Nha Tren cp sd muc tiSu ty xae lap cu the bang ke tnJdng dupc quyen ty xdy dyng mOc thu va khoan hoach Nha node se phS chua'n thdng qua dd, thu hpc phi theo dmh mOc kinh te ky thuat va id Nha nude se giam sat hoat ddng qua mdt eo quan trinh tinh dO ehi phi dao tao nam khung hpe ChOe nang nam Bd GD&DT (Cue khao thi & phi chupng trinh ehinh quy dai tra theo nghj dinh kiem dmh chat lupng) Ket qua gidm sat se la co 86/2015 2/10/2015 eua ehinh phu vdi mOc tO sd de quan ly hoat ddng cua nha trodng nam hpe 2016-2017 den nam hpc 2018 la - CP che tai cliinh: Dope quyen ty ehu ve mOc 1.750.000 ddng/thang den nam hpc 2020 la thu va khoan thu dd mOc hpc phi binh qudn 2.050.000 ddng/thang, cae ehUPng trinh dao tao (cua chupng trinh dai tra) den tdi da bang mOc khac theo bac dao tao dupc dieu chinh theo he tran hpc phi nha nudc quy dmh ddi vdi don v\ sdtO 1,5 den 2,5 lan hpe phi ehuong trinh chinli thye hiSn ty chu ehi thudng xuyen va ehi dau tu quy dai tra Cae khoan tliu khae ngoai hpc phi nha tinh theo gia phi dao tao Cac khoan thu phai tnidng can cO vao ndi dung cy the de xdy dyng cdng khai cho ngudi hpe DUpc quyet dmh toan mOc thu cho phu hpp L$ trinh va m$t sdT giai phap doi vdi cd cheT to chu tu ch|u trach nhl§m cua Dai hpc Thodng mai TO xu the giao quyen ty chu nha nude va thye trang thyc hien quyen ty chu ty chm trach nhiem ctja nha trudng thdi gian qua, de tao tien de cho sy phat trien ben vOng cua nha trudng va hpi nhap sau vao thj trudng GDDH khu vye va tren the gidi nha trudng can thyc hien mdt co che ty chu manh hon trSn eac npi dung sau: Giil phap tdng thevemo hinh quan ly TO thyc te eho thay mac du dupc trao quyen ty chu nhung neu chi dOng lai d ty chu ehi thudng xuyen, Bd chiJ quan van can thiep vao cdng viee cua nha trudng va quan ly trodng nho mdt cP quan chOc nang eua Nha nude thi viSc ty chu ciJa nha trudng se cdn vudng mac ve cd che, nSn theo chung tdi giai phdp that sy eho mpi van de la can phai chuyen ddi md hinh quan ly ddi vdi TnJdng Dai hpc ThUPng mai theo hudng ty ehu hoan toan Hudng di theo md hinh chuyen sang boat ddng gidng nhu mdt doanh nghiSp eong cd the giai dupe nhOng trdi budc cua nha trudng khdng cdn la mdt phan cua td chOc nha node Theo md hinh nay, chinh phu va trodng dai hpc la hai thye thS' phap ly riSng biet boat ddng ddc lap, Nha node ehi ddng vai trd hd'trp va gidm sat de cac nha trodng boat ddng De van hanh theo md hinh phai cd nhiing thay ddi cp ban ve cP che quan ly va cd ehe tai ehinh nhu sau: tiinii bgc So 89+ 90/2016 thddng mai 135 Y KIEN TRfiO OOI - Quyen ty ehu ve giam sat ngudn tai chinh: De tang quyen sO dung, eo ehe giam sat eac khoan thu hpe phi to ngudi hpe chuyS'n qua ngan hang thuong mai dS' chu dpng viee sO dung cac ngudn tai chinh Kho bac nha nude chl giam sat cac khoan kinh phi ngan sach nha nude cap kinh phi khdng thudng xuySn va kinh phi dat hang - Quyen ty ehu viSe cac quyet dmh dau tu to ngudn kinh phi eua trudng (ke ca hpc phi) dS' chu ddng tang cudng eo sd vSt chat phuc vy boat ddng dao tao va NCKH Tiep tyc hoan thien quy che tai chinh npi bp dd cdng khai cdc khoan thu va mOc thu, dae biet la dmh mOc eho cac khoan chi se dope xay dyng lai phu hpp vdi ngudn thu va gia thye te eua nha trudng nham ndng cao chat lOdng dieh vu dao tao va NCKH - Hd'trp cho cae boat ddng NCKH tO ngudn thu CLia nha trudng mOc tdi thiS'u la 8%/ tdng ngudn thu (trong dd kinh phi NCKH cua giang viSn la 5% va cua sinh vien la 3%) nham tang cudng nang lye nghiSn cOu cua dpi ngu giang vien va ngudi hpc giup phan ndng cao chat lupng dao tao - Lap quy phat triS'n boat ddng sy nghiep tdi thiS'u 25% chenh ISeh thu chi hang nam dS' tang tich luy phue vu cho cae boat ddng dau tu eua nha trudng - Duy tri quy dn dmh thu nhap d mOc ed the trang trai dupc it nhat nam thu nhap cho CCVC ngudn thu bj syt giam Tiep nhan co sd Ha Nam va xay dyng cd che tai chinh eho boat ddng tai ed sd Ha Nam - Thu nhap CCVC ngoai mOc lOPng theo ngach bac, thu nhap tang thSm tO trudng giai doan thi die'm ed the tiem can d mOc bang lan lOPng Nha nudc ^ - SO dung lai tien gOi ngdn hang de lap quy hpc bdng eho sinh vien vdi mOe tUPng dUdng 8% ngudn thu Neu thye hien eP che ty ehu tO nam hpe 2016-2017, cung vdi cac quyen ty chu dupc thyc thi d tren, nha trudng se xae dmh mOc tipc phi tren eP sd ehi phi dao tao d cac dieu kien hien tai thi nam hpe 2016-2017 ed the tdng mOc tliu hpc phi len gap ddi so vdi nam hpc 2015-2016 vdi td'ng ngudn thu tang ISn 70 ty, bu vao sd NSNN cap ehi thudng xuyen khoang 20 ty thi sd tang tuyet ddi la 50 ty cd the dam bao eho viee tang cac dmh mOc chi phi dao tao, NCKH sat vdi gia thyc te Day la chia khda cdt Idi cho viec gia khoa hoc = _ _ _ ^ i3«hddngmal" tang chat lopng djch vy va tang tich luy dS' dau tu md rdng nha trudng Tren day la mdt sd giai phap va IS trinh thyc hiSn quyen ty chu cua trudng Dai hpc Thuong mai theo md liinh ty ehu (ehi thudng xuyen va ehi dau tu) tien tdi dupc trao quyen ty ehu thye sy nham nang eao chat lOpng dao tao dS' tang codng nang lyc eanh tranh tham gia WTO ITnh vye GD&DT.* Til lieu tham khio: 1.Ashby, E., and Anderson M (1966) Universities: British, Indian, African A Study ofthe Ecology of Higher Education London: Weidenfield & Nicholson Bao cao Hdi nghj ke hoach va ngan sach cac dPn vi troe thude Bd Giao due va dao tao nam 2010,2011,2012,2013,2014 Bao cao tai chinh DHTM 2010 ,2011, 2012, 2013,2014 Tip doin hda cie tmdng BH qudc lip tai Nhit, Motohisha Kaneko - BOi Le Vu d]ch, http://www.ehrd.edu.vn John Fielden (Pham Th! Ly d!ch), NhQng xu hudng toan cau quan tri dai hoc, (Ngudn: John Fielden (2008), Global Trends in University Govemance.Worid Bank Report) TS Hoang Thi Xuan Hoa, Tu chu dai hoc: Xu the phit triS'n, VNU Media, 2012, Http://www.vnu.edu.vn GS.TS Vu Quang Viet, Vai net ve dai hoe d My, VNU Media, 2012 Summary Tertiary education in the worid is experiencing strong shifts from elite education to mass education, self-autonomy and self-responsibilities, diversifications and internationalization This is creating fiercer competition in the global education sector In this context, Vietnam tertiary education in general, Vietnam University of Commerce in particular, needs to lift mechanism barriers to seek appropriate ways The article identifies the situation of self-autonomy and self-responsibilities in VUC from financial management view so as to find a model to help the University get off the ties and gain truly autonomy in order to better integrate with regional and international tertiary education So 89+ 90/2016