i\£QAry HAIMG S DOAIMH IMGI Giai phap huy dgng va SLT dung Neu qua nguon luc Zsi chfnh dau t u cho CO s o Giao dye dai hgc cong lap ThS DAO NGOC NAM Ngudn luc ndi chung vd ngudn luc tdi chinh ndi riin[.]
i\£QAry HAIMG S DOAIMH IMGI Giai p h a p huy d g n g v a SLT d u n g Neu q u a n g u o n luc Zsi chfnh d a u t u c h o CO s o Giao dye dai hgc c o n g lap ThS DAO NGOC NAM Ngudn luc ndi chung vd ngudn luc tdi chinh ndi riing duac phdn bd vd sic dung hiiu qud Id diiu kiin dgc biit quan ddm bdo cho mdt nin gido due dgi hoc (GDDH) dugc thiit ki tdt, hodn thdnh dutyc nhieng mixc tiiu md xd hdi mong dgi Thuc te GDDH Viet Nam nhitng ndm qua cho thdy tdi chinh cua cdc tru&ng dgi hoc ndi chung, cdc ca s& GDDH cdng lap ndi riing dang tdn tgi rdt nhiiu vdn di, dnh hudng din chdt lugng ddo tgo cua cdc tru&ng Nhitng vdn de ndy cdn dugc phdn tich vd vd gidi quyit triit di Trong phgm vi bdi viet ndy, tdc gid tap trung nghiin ciru cdc gidi phdp nhdm bdo dam ngudn lyec tdi chinh ciing nhu sie dung ngudn luc ndy mdt cdch hiiu qud phuc vu muc tiiu ndng cao chdt lugng GDDH Viet Nam giai dogn hiin Tu khda: nguon luc tdi chinh, gido due dgi hoc (GDDH) Dat van de \—I I—sJ heo danh gia chung, hidn nay, muc dau tu cua Nha nudc cho cac trudng dai hgc >• cdng tai Viet Nam cdn rat thap Theo sd ligu thdng kd, ddn nam 2014, diu hi cho GDDH cua Viet Nam chidm 10,2% dau hi Ngan sach Nha nudc (NSNN) cho giao due So vdi GDP thi ty le diu tu cdng cho GDDH la 0,6% Trong miic trung binh diufrrcdng cho GDDH cua cac nudc OECD la 1% GDP (cdng vdi 0,5%o hi khu vyc tu • SO 164 & 165 nhan 1,5%) Chau Au, muc chi cua Nha nudc cho dai hgc trung binh la 1,1% GDP va 0,2% GDP tu khu vycfrrnhan My dang chi 2% GDP cho dai hgc (1% tir Nha nudc) GDP Viet Nam cdn thap, ty le dau tu cho GDDHtirNSNN cung nhu so vdi GDP thap han cac nudc khac cho thay dau tu cho GDDH d Viet Nam thap ban rat nhigu so vdi cac nudc Bdn canh do, muc thu hgc phi tai cac trudng cdng lap hidn cung rit thap Phan ldn cac trudng dai hgc cdng lap d Viet Nam (trir mdt sd trucmg ty dam bao kinh phi chi thudng xuydn va chi dau tu) dang dat muc hgc phi theo quy dinh tai Nghi djnh 86/20I5/NDCP, theo dd hgc phi bj chan fran d muc qua thap (tu 6,1 tridu 8,8 tridu/ sinh vidn/nam cho nam hgc 2015 2016)[2] Ndu chidu theo mite hgc phi trung binh cua cac trudng dai hgc thudc nhdm xdp hang kha d My vdi muc hgc phi xap xi bang GDP dau ngudi thi hgc phi d Viet Nam se can tang ldn tu ddn lan so vdi miic hien Tuang tu nhu vay, ngu chigu theo muc hgc phi cua Dai hgc Bac Kinh mgt trudng dai hgc hang diu Trang Quoc la 26 30.000 NDT nam tuang duong 60 70% GDP dau ngudi cua Tmng Qudc thi hgc phi cua dai hgc Viet Nam cdng can tang lgn khoang 25 30 trieu YWi) 'nam theo thdi gia hien tai [6] Cac ngudn thu khac nhu ngudn thu tu djch wu, ngudn thu tu djch \ai khoa hgc, cdng nghe, tu \'ignfrg,taifrg,hign tang cung chua dugc phat huy frong GDDH He qua cua cac van dd ndu frdn la chat lugng dao tao suy giam, ca sd \at chat khdng dap ung ydu cau \ a xudng cap, cac trudng phai tang sd lugng sinh vidn \ a md rdng cac he dao tao phi chinh quy lam giang \ idn qua tai, khdng cdn du thdi gian danh cho ^^X4# GUI itfiiQA di(K & 8Aa T4a (ifiAM UAttG 11 Q U A N TRI N G A N H A N G S D O A N H NGHIEP Bang,l Ty le chi NSNN cho GDDH cong lap tren GDP, tdng chi NSNN va tdng chi NSNN cho giao dye Dan vi: Ty ddng, % Nam GDP (ty dong) Tong ehi NSNN Ty le NSNN Ty le NSNN chi Ty le NSNN chi cho NSNN NSNN chi chi cho eho GDDH chi eho GDDH/ cho GDDH/ Tong GDDH/Tong chi GDP (%) chl NSNN (%) giao due cdng lap NSNN cho GD (%) 2000 15,754 441.646 103.645 2005 839.211 220,279 39,430 2010 1.980.914 556,135 115,676 2013 3.584.262 992,841 205,518 2014 3.937,856 1,090,786 226,884 1,402 3,706 12,146 21,168 23.142 0,3 0,4 0,6 0,6 0,6 1,35 1,68 2,18 2,13 2,12 8,90 9,40 10,50 10,30 10,20 Ngudn: Vu KHTC, Bd Gido due vd Ddo tgo vd tinh todn cua tdc gi nghidn cim khoa hgc Do vay, vide cai each tai chinh cac ca sd GDDH cdng lap nham tang dau tu cho GDDH cdng lap Viet Nam la hgt site cin thigt [1] Huy dong va sir dung ngudn luc tai chinh ciia cac cff sd GDDH cong lap Viet Nam 2.1 Thuc trang huy dgng va sd dung nguon luc tdi chinh Theo quy djnh phap ly hien hanh va chinh sach chung cua Nha nudc, ngudn lyc tai chinh cua cac CO sd GDDH Viet Nam ddn tir cac ngudn chinh la NSNN, thu sy nghigp va cac khoan thu khac, Vigc su dung ngudn luc tai chinh cho boat ddng dao tao, phat tridn ca sd vat chit, nghidn ciiu khoa hgc 2.1.1 Nguon luc tdi chinh cita cdc ca s& GDDH cong lap Viet Nam Thie nhdt, ngudn NSNN cdp cho hogt dong cua cac co sd GDDH cdng lap Viet Nam Kinh phi tir ngudn NSNN cip cua cac tnrdng dai hgc cdng lap bao gdm: kinh phi cho boat ddng thudng xuydn, kinh phi cho boat ddng khoa'hgc 120 cdng nghd va kinh phi cho dy an (cac chuong frinh muc tidu, cdng trinh xay dyng ca ban ) Kinh phi NSNN cap can cu trdn dy toan chi Co quan chu quan giao sd tdng hgp chi thudng xuydn tu ngudn NSNN cap cho nam diu cua thdi ky dn djnh, hang nam dugc tang thdm theo ty Id cip cd tham quyen quydt djnh Kinh phi chi cho boat dgng thudng xuygn dugc tinh trgn ca sd giiia sd lugng sinh vidn dugc ngan sach cap va djnh muc ngan sach cip cho mdt sinh vidn Kinh phi dau tu xay dyng ca ban; kinh phi mua sam, sua chda ldn tai san cd djnh va kinh phi chi khdng thudng xuydn khac dd thyc hien cac dg tai nghign ciiu khoa hgc cap Nha nudc, cip Bd, nganh; kinh phi chuong trinh muc tidu qudc gia; kinh phi dat hang theo chd ciia Nha nudc; kinh phi ddi vdi cac dy an nudc ngoai Nhin chung, muc can ddi ty trgng chi NSNN cho GDDH so vdi tdng chi NSNN danh cho linh vyc giao dye dao tao giai doan 2000- 2014 la phu hgp vdi kha nang cua NSNN va dam bao mdi tirong quan giua giao due ca ban va dao tao dai hoc T4» GUI HUQA UOC ^ m i O T A a MGdDl u: Tu dd Nha nudc van quan tam danh mdt ty Id ngan sach dang kg dau tu cha giao due ndi chung va GDDH ndi ridng dam bao tao digu kidn tdi da cho cac tradng dai hgc thyc hidn nhiem vy (Bang 1)[8] Thie hai, nguon thu su nghiep cua cac ca sd GDDH cdng lap Viet Nam Vd tdng thd ngudn chi tu NSNN cho giao dye la ngudn lyc quan trgng nhat dd phat fridn giao due frong thdi gian qua, chigm 87,1% tdng chi xa hdi cho giao dye tai cac ca sd giao due, ngudn thu sy nghidp chidm 12,9% (Bang 2) Phan tich vg co cau ngudn thu cho thiy ngudn thu sy nghidp GDDH cdng lap ldn nhat frong tdng ngudn thu sy nghidp giao dye Nam 2000 thu sy nghigp giao dye dao tao la 553 ty ddng bing 0,13% GDP, bing 0,53% tdng chi NSNN va chidm 29,62% tdng ngudn thu su nghiep giao dye Nam 2010 tdng thu la 4.912 ty ddng bing 0,25% GDP va bing 0,88% tdng chi NSNN va chidm 47,37 tdng ngudn thu sy nghidp giao due Ddn nam 2014 sd thujang ldn 14.040 ty ddn|"bing 0,36% GDP, bing 1,29% tdng qhi NSNN va^chidm •K Q U A N TRI N G A N H A N G S D O A N H NGHIEP en GDP, tdng chi NSNN va tdng thu SUBang Ty le thu su nghiep GDDH cong lap tren nghiep nahipn giao o\an due duc Dan vi: Ty ddng, % TyldthuSN Ty le thu SN Ty le thu Thu su Thusu' GDP(ty Tdng chi GD DH/tong Nam nghiep nghiep GD SN GD DH GD DH /tong ddng) NSNN /GDP (%) chi NSNN (%) thu SN GD (%) glao duc dai hoc 29,62 2000 0,53 0,13 441.646 553 103.645 1.868 33,02 0,67 2005 0,18 839.211 220.279 1.469 4.448 47,37 2010 1,980,914 556.135 0,25 0,88 4.912 10,370 41,29 1,12 2013 3,584.262 992.841 11.116 0,31 26,921 1,29 41,79 2014 3.937.856 1.090.786 33,599 14.040 0,36 Ngudn: Vu KHTC, Bd Gido due vd Ddo tgo vd tinh todn cua tdc gid Bang Cff cau thu sy nghiep GDDH phi la 68,3%, thu khoa hgc Thu su Thu djch Ty le hgc va djch vu Hgc Thu Nam nghiep GD vu khoa phi/ tong thu phi khac la 21,8% va dai hoc hoc SN DT (%) thu khac la 9,9% so vdi 2000 553 493 35 25 89,2 tdng sd thu sy 2005 1.469 1.165 202 102 79,3 nghigp Nam 4.912 3.356 1.071 2010 485 68,3 2014 ty le 2013 3.052 1.309 11.116 6.755 60,8 ddi vdi hgc 2014 3.783 1.679 14.040 8.578 61,1 phi la 61,1%, Bang Chi ciia ngan sach Nha nudc va ngudi dan cho GDDH cong lap Viet Nam thu khoa hgc Dan vi: Ty ddng, % va djch vy la Ty le chi NSNN cho Ty le chi ngudi dan Tong chi NSNN Thusu 26,9% va thu Nam xa hgi cho chi cho nghiep chl GDH/tong chi xa hgi cho GD dai hgc/tdng khac la 12% GDDH cho GDDH cho GDDH cdng lap chl xa hdi cho GDDH GDDH so vdi tdng sd thu su nghidp 71.7% 2000 1,402 553 28.3% 1,955 Didu cho 71.6% 28.4% 2005 1,469 5,175 3,706 thay sy thay 71.2% 4,912 28.8% 2010 17,058 12,146 ddi vd CO cau 65.6% 34.4% 11,116 2013 32,284 21,168 huy ddng 62.2% 37.8% 23,142 14,040 2014 37,182 ngudn lyc tai Ngudn: Vu KHTC Bd Gido due vd Ddo tgo vd tinh todn ciia tdc gid chinh ddi vdi cac CO sd giao due dao tao cdng nam sau cao ban nam trudc Ty 41,8% tdng ngudn thu sy nghiep lap, la da cd cac chinh sach lg cac khoan thu frong tdng sd giao due.[7] va giai phap nham tang cudng thu sy nghidp da cd sy thay ddi Thie ba, ca cdu huy dpng nguon ngudn thu tir boat ddng khoa hgc, ca cau chi nam 2000 ty lg luc tdi chinh cho boat ddng cua djch vu khoa hgc va cac khoan thu hgc phi chigm 89,2% frong cac ca sd GDDH cd nhiing didu thu djch vu phuc vu ngudi hgc, tdng ngudn thu sy nghidp, thu chmh, thay ddi theo hudng giam tidn tdi se la nhiing ngudn thu nghien ciiu va dich vu khoa hgc din ngudn XSN^' va tang thu sy chinh phuc vy cho cac boat ddng la 6,3% frong tdng ngudn thu sy nghidp nang cao chat lugng dao tao tai nghigp va thu khac la 4,5% frong Tu nam 2000 ddn naig 2014 cac CO sd (Bang va Bang tdng ngudn thif sy nghidp Ddii ngudn thu sy nghiep GDDH* )./ nam 2010 ty lg tren ddi vdi hgc cdng lapi-ddu tang hang nam Dan vi: Ty ddng, % Ty le thu dich Ty le thu vu KH/ tong khac/tong thu thu SN D(%) SN DT(%) 6,3 4,5 13,8 6,9 21,8 9,9 27,5 11,8 26,9 12,0 ; 1+2,2016-SO 164 & 165 TAPCailtHflAidOCAflAi^T/mMQi^lf H^i>i|fi 121 y s j G A N H A N G a D O A N H NGHIEP 2.1.2 Sie dung nguon luc tdi chinh cua cdc ca sa GDDH cong lap Viet Nam Thie nhdt, ddp ieng nhu cdu chi thu&ng xuyen Chi cho ngudi lao dgng chidm ty trgng nhigu nhat tdng ngudn chi thudng xuydn Do ddi ngu can bd giang day va phuc vu khdng ngimg gia tang dap irng qui md md rdng cua cac tradng, tidn luong tang tdi thidu hang nam theo Id trinh cua Chinh phu ndn tdng quy chi luang cung tang ldn Trong tdng sd tidn luong, tign cdng va cac khoan cd tinh chat nhu tidn luong: luong (kg ca phu cap luong) cua giao vign chigm 56,2%; 15,8% tign luang, frgn cdng (kg ca phu cap luong) cho can bd, nhan vidn quan ly hanh chinh Phan cdn lai chi cho phu cap khac 11,4%; phuc lgi tap thd 8,7%; bao higm xa hdi va bao hidm y td chidm 5,3%; tign thudng, vg sinh Va chigm mdt phan cQng khdng nhd tdng chi boat ddng dao tao phai kg dgn quy chi hgc bdng Thyc hien chg chinh sach ddi vdi cac sinh vidn thudc ddi tugng dugc hudng chinh sach uu dai cua Nha nudc, Thie hai, chi cho cdc hogt dong nghien ciru khoa hoc Bdn canh ngudn dau tu tryc tidp cho giao due va dao tao theo ca cau NSNN ndu trdn, linh vyc giao due dao tao cdn dugc phan bd thdm tir ngudn chi NSNN danh cho ITnh vyc khoa hgc va cdng nghd dd tang cudng ca sd vat chat cac ca sd nghign cuu khoa hgc, phdng thi nghidm trgng didtn^nam cac tradng dai hgc,fridnkhai eac dd tai nghign 122 cuu khoa hgc cap Nha nudc, cap Bd, nganh, Ngoai tni mdt sd cac tradng dai hgc didm cd nhidu de tai nghidn cim khoa hgc, da sd cac trudng khac chua chu ddng diy manh thyc hidn nghidn ciru khoa hgc, chat lugng chua cao, nhin nhan nghign curu khoa hgc chi dg su dung cho hgt phan kinh phi NSNN cip nhu mdt each dd tang thu nhap, Thie ba, chi ddu tuphdt trien ca s& vdt chdt Chi dau tu xay dung ca ban da tang dang kg hang nam, nhign van chua dap ung dugc nhu cau phat trign giao due va dao tao Vdn dau tu xay dyng ca ban tap trang dugc NSNN giao hang nam chidm tit 16,5% (nam 2003) dgn 23,1% (nam 2008), 15.4% (nam 2013) va 14,2% (nam 2014) tdng chi NSNN cho giao due, phan chi dau tu xay dyng ca ban d cac tinh, phd tryc thudc trang uang chidm binh quan 62%, phin cdn lai 38% dg chi dau tu cho khdi cac trudng dai hgc, cao dang, trang cap chuydn nghidp, day nghd tryc thudc cac bd, nganh, co quan trang uang Ddi vdi ngudn thu su nghidp danh cho diu tu phat tridn Chinh phu da cd van ban chi dao ddi vdi ngudn thu hgc phi tai cac ca sd GDDH cdng lap danh khdng dudi 45% ngudn thu tu' hgc phi de tang cudng ca sd vat chit ddi vdi khdi dao tao 2.2 Nhung ton tai viec huy dong vd sd dung ngudn luc tdi chinh cho hoat dpng cua cdc CO- Sff GDDH Viet Nam Thie nhdt, miic diu tu cua Nha nuQ!c cho cac trudng cdng cdn rit T4# GUi dUtM dQG tt4a T M i^GAU UT " thip; mirc hgc phi cho cac tradng cdng d Viet Nam cung rit thip, Cac ngudn thu khac nhu ngudn thu tu djch vu, tu vien trg, tai trg, hign tang,,, ciing chua cao (chi khoang dudi 10% ngudn thu), Chinh sach hgc phi thap nhim tao ca hgi cho ngudi ngheo dugc di hgc, vi vay, ngudn lyc cua nhigu ca sd GDDH van phai dya vao NSNN cap, Ngoai ra, Nha nudc thyc hien Chuong trinh hgc bdng va tin dyng cho sinh vidn ngheo nhung muc hgc bdng cho sinh vidn ngheo chua dang kg so vdi chi phi hgc tap va khdng dap ling dugc nhu cau cua sd ddng sinh vidn cd hoan canh khd khan, miic cho vay thap, chi du chi fra mdt phan chi phi sinh boat, hgc phi cua sinh vidn [9], Thie hai, cdng tac xa hdi hda ddi vdi GDDH cdn nhidu ban chg, nhigu ca sd GDDH chua gan dao tao vdi nhu cau sir dung nhan luc cua cac ca sd san xuat, doanh nghidp; chua cd sy phdi hgp trach nhidm (hgp ddng dao tao) vdi cac doanh nghidp- nhiing ngudi se su dung san pham dau cua cac trudng [3], Thie ba, cac ca sd GDDH d nudc ta chua chu y, quan tam nhidu ddn vide nghidn ciiu dg phat trign nghign cdu khoa hgc, dac biet la khoa hgc ung dung dg chuyen giao cdng nghd cho cac co sd san xuat, doanh nghidp nham tang ngudn thu cho phat tridn [9], Thu nhap ddi vdi ddi ngii giang vidn cac ca sd GDDH cdng lap ndi rigng hien la mdt tdn tai lam cho cac tradng dai hgc d Viet Nam gap khd khan dd xay dyng, phat tridrf dgi ngu can bd giang day va nghien ciru khoa hgc dat chit Q U A N TRI N G A N H A N G & DOANKj lugng cao, Nguydn nhan chu ydu la che tbu nhap cua can bd nghidn ciiu, giang day dai hgc dugc didu chlnh bdi nhiing quy djnh chung vd thang luang cua cdng chuc, vien chiic nha nudc Luang giang vidn frd mdi trudng rat thap mac du cd hgc vj tien sy, thac sy (do qua frinh hgc Udn tyc) Vdi miic luang ca ban hien tai cua giang vign dai hgc khdng dam bao cho hg mdt miic sdng trang lim frong xa hdi Thu tu, ca chd ty chu va frach nhidm giai trinh vd mat tai chinh cua cac ca sd GDDH cdng lap cdn nhidu bat cap, bi rang budc bdi cac quy dinh cua van ban phap quy, chua tao ca hdi dd cac trudng dai hgc, cao dang phat huy tinh ty chu frong tai chinh Mdt sd trudng dugc tbi diem ty chu vd phan thu nhu Dai hgc Ngoai thuang, Dai hgc Ha Ndi van bi han chd rat nhidu ve phan chi cac quy dinh cua Nha nudc Nhidu trudng cdn thigu nang ddng, sang tao, chua thay ddi nhidu thdi quen y lai sy bao cap tu phia Nha nudc[l] Mot so giai phap nham huy dong vii sir dung hieu qua nguon luc tai chinh dau t u cho cac Cff sd GDDH cong lap Viet Nam thffl gian tdi 3.1 Nhdm khuyin nghi, gidi phdp viphdn bo va su dung hieu qud ngudn NSNN cho GDDH cong lap Mot Id, cin xac djnh rang tang ty chu cho cac ca sd GDDH cdng lap khdng cd nghia lajihung ta giam hd frg cho GDDH Ngudc lai Nl "' '^udc can u y ^ n diu tu -.2016-SO 164 & 165 cho ITnh vuc nay, frong giai doan tii 2015- 2020 tii vide dam bao ty Id 21% chi NSNN cho giao due dao tao; tidp tuc dau tu NSNN dd phat tiidn GDDH, phin diu tang ty frgng ngan sach dau til cho GDDH khoang tii 10%12% tdng chi NSNN danh cho ITnh vyc giao dye Hai Id, NSNN uu tien hd frg ddi vdi nhiing nganh nghd dao tao it cd kha nang xa hdi hda (nhu cac trudng dao tao su pham, dao tao chucmg trinh khoa hgc ca ban, nghd thuat truydn thdng, didn hat nhan ), thay vi phan bd kinh phi NSNN binh quan ddi vdi tit ca cac nganh nghd nhu thdi gian vira qua, Nha nudc se thuc hidn dat hang (tinh du chi phi dao tao) Ba Id, ddi vdi nhung nganh nghd dao tao cd kha nang xa hdi hda cao se giam dan sy hd frg cua NSNN Ddng thcri, thyc hien ddi mdi ca cau dau tu tu NSNN, timg budc giam din chi NSNN cho chi bd may va hoat ddng thudng xuydn cda cac tradng, tidn tdi cac trudng ty dam bao kinh phi boat ddng thudng xuydn phu hgp vdi Id trinh tu chu dai hgc nam 2018 Bon Id, NSNN hd frg cho ddi tugng ngudi cd cdng, ddi tugng chinh sach, tao didu kign cho ngudi hgc dugc tigp can, lya chgn dugc ca sd dao tao chat lugng, phu hgp vdi nhu cau hgc tap cua ban than, dam bao sy cdng bang thuc sy giua cac ca sd dao tao, khdng phan bidt ca sd cdng lap hay tu thyc tiong vide cung cap djch vu dao tao cho xa hdi dya frdn chinh sach hgc bdng linh boat theo nganh dao tao, phu J * - hgp vdi muc hgc phi hidn hanB ap dung cho cac nganh dag tao khac Ndm Id, tang ngudn tai chinh hi NSNN cho nghien ciiu khoa hgc tai cac c a sd GDDH cdng lap Tang hidu qua chi ngan sach dau tu xay dyng ca sd ting cho GDDH theo hydng tap trang quy hoach xay dyng ca sd ting dai hgc cdng lap frgng diem; dau tu xay dyng mgt sd c a sd tang dung chung nhu: trang tam dii lieu qudc gia, chuang trinh giang day khung, he thdng thu vidn didn hi, phdng thi nghiem frgng didm, ky tiic xa cho sinh vidn va cac ca sd van hoa, the due the thao Sdu Id, ddi mdi c a chd phan bd NSNN theo hudng lay kha nang ty chu cua ca sd GDDH la mdt can cu dd giup phan bd NSNN, sii dung mgt sd cdng cu dd thuc day canh franh lanh manh giiia cac ca sd GDDH frong vide tidp can NSNN (dya frdn kdt qua nghien ciiu, kd hoach nghien ciiu va ngudn khac huy ddng cho nghien ciiu, nang lyc nghien ciiu va dao tao ) 3.2 Nhom khuyen nghi, gidi phdp ve ndng cao ndng lu-c tu chu tdi chinh, tu chd dai hoc cua cdc Cff sa GDDH cong lap Mot Id, Nha nudc can cd sy dieu chinh cac Nghj djnh sau n h i m thao gd nhirng nut thit cho cac ca sd GDDH cdng lap vide tign tdi ty chu thyc sy: - Didu chinh Nghj dinh sd 43/2006/ND-CP 25/4/2006 theo hudng khuydn khich cac don vj tang thu, thuc hien tidt kidm chi tidu, cac don vi ddu hi khdng chd chi tidu dao tao theo quy dinh cua Bd va mii^'thu X4^ GW KUQA UQC « Q A d T M MGAU UAUfi 123 HANG a DOANH N t # 'iSi Ji hgc phi, le phi theo Qui djnh ciia Chinh phu; - Ban hanh cac quy djnh cho vide huy ddng vdn va vay vdn (lai suat uu dai) cua cac td chiic tin dung, cua tap thd va ca nhan ngudi lao ddng cho cac boat ddng djch vy cdng dd khuyen khich cac tradng dai hgc cdng lap chu ddng giai quydt vide thidu phdng hgc, ca sd vat chat, dap ung ydu cau phat tridn cua dan vj Hai Id, viec digu chinh chinh sach hgc phi phai dam bao digu chinh hanh vi lya chgn nganh hgc cua sinh vign Nhiing nganh khd, nganh quan tigng ddi vdi sy phat fridn cua dat nudc can ap dung miic hgc phi thap ban, ddng thdi ngudn NSNN cap cho nganh phai day du hem, dd khuygn khich sinh vign theo hgc Cac nganh mang lai lgi ich ca nhan cao, muc hgc phi phai cao ban nhung nganh mang lgi ich cao hem cho toan xa hdi, chi cd nhu vay mdi cd thd khuygn khich hgc vign theo hgc cac nganh mang lai nhigu lgi ich cho xa hdi Trade mat can khuyen khich hgc phi va hgc bdng cho nhung nganh cdng nghe cao phuc vu qua trinh ca cau lai ngn kinh tg, chuygn ddi md hinh tang tradng Ba la, ddi mdi chuang trinh va nang cao chit lugng dao tao theo hudng dat chuan dau vdi nang lyc thyc sy phu hgp vdi nhu ciu tiiydn dyng cua thj tiudng lao ddng, Nang cao chat lugng dao tao mdi la ca sd vung chic diy thuygt phuc dg tang hgc phi vi ngudi hgc cam thiy nhiing gi minh nhan dugc xung dang vdi ddng tidn minh'bd ra, Ngay chung ta khdng thd ndi la chit 124 lugng san pham cua tdi tuong duang nhung gia chi bang 1/5 hoac 1/3, Bdn Id, diy manh boat ddng nghidn cuu khoa hgc, chuydn giao cdng nghd tai cac tradng dai hgc cdng lap, tir gia tang ngudn thu tir cac hoat dgng nay, cu thd: khic phuc nhiing bat cap cua mdi trudng trao ddi va hgp tac nghidn eun khoa hgc lam thdng thoang thi tradng lao ddng khoa hgc, khuyen khich vide luan chuygn tu tradng sang tra'dng khac, hi' dai hgc sang CO quan nghidn cim cua cac Bg, nganh cac tap doan kinh id, nha may la nhung mui nhgn cua qudc gia (cdng nghidp, khoa hgc cdng nghd) va ngugc lai, NSNN uu tidn hd trg cho nhirng dd tai cd kha nang lam tidn dd cho vide hinh cac mang ludi tiong nghidn ciru khoa hgc Ban hanh van ban qui djnh vd sy lidn kdt giiia dai hgc va ca quan nghien cim cua cac Bd, nganh cac tap doan kinh td, nha may cdng nghidp thdng qua mgt sd vide nhu sau: (i) Dai didn ciia ca quan nghien eun cua cac Bd, nganh cac tap doan kinh td, nha may tham gia hdi ddng quan ly cua trudng, hdi ddng khoa hgc cua cac khoa, (ii) Dai didn cua ca quan nghidn cim cua cac Bd, nganh cac tap doan kinh id, nha may tham gia vao vigc thigt kg hgc tiinh, ndi dung mdn hgc va hudng din sinh vidn thyc tap, (iii) Thigt lap cac vj tri giao su dac biet ca quan nghign cuu cua cac Bd, nganh cac tap doan kinh td, nha may tai trg, Vigc thu hut ngudn thu tir cac doanh nghigp va rigudi su dung cap sap pham dao tao va khoa T40 GUI lUiQA UOC & a a TAO MGM M' hgc- cdng nghe, Ndm Id, diy manh tang cudng huy dgng cac ngudn thu khac phuc vu cho cdng tac cua nha trudng Mgt sd giai phap cu thd: (i) Sua ddi vd ca chd quan ly tai san Nha nudc, dac bidt la dat dai dd franh gay lang phi cho ngan sach, theo cac ca sd GDDH cdng lap cd kha nang xa hdi hda, huy dgng dugc ngudn lyc xa hgi thi cho phep xac djnh gia tai san dd quan ly hoac cho thud (ndu khdng su dung ddn); (ii) Chinh phu ban hanh quy djnh, tao ca sd phap ly nham khuydn khich, thuc day cac doanh nghiep, cac nha hao tam, cac td chuc kinh td xa hdi va ngoai nudc tham gia ddng gdp, hd frg tai chinh cac ca sd GDDH cdng lap Ddng thdi tao ca sd phap ly dd cac ca sd cd the tidp nhan cac khoan qua tang, qua bieu, cac khoan ddng gdp tir thien; (iii) Nha nudc can cd quy djnh vg viec doanh nghigp phai cd trach nhiem ddng gdp chi phi su dyng cac san pham cua tradng dai hgc hoac quy djnh vg cac uu dai ma doanh nghigp dugc hudng ndu dau tu cho cac ca sd GDDH cdng lap Nhu vay cac trudng dai hgc mdi cd thd tidp can ngudn tai chinh cua cac doanh nghidp danh cho boat ddng va se tang cudng sy hgp tac giiia tradng dai hgc va doanh nghidp Ket luan Huy ddng va sir dung ngudn lyc tai chinh tiic la cai each tai chinh tai cac ca sd GDDH cdng lap theo hudng jca chd ty chu cua don vj sy nghidp cdng lap ITnh vyc giao due dao tao la mdt vin QUAN TR NGAN H A l S e ^ a W dd can dugc quan tam dung muc frong giai doan hien d Vigt Nam He thdng cac giai phap va Id frinh thyc hien phu hgp cin dugc ap dung dg dam bao nang cao hieu qua huy ddng, su dung ngudn lye tai chinh gdp phan ddi mdi can ban va toan didn GDDH, nang cao nang lyc hoat ddng cua cac ca sd GDDH cdng lap Viet Nam, dap img nhu cau nhan lyc cua xa hdi • TAI LIEU THAM K H A O /, Thdng bdo Kit ludn 7/TB/TW ngdy 26/5/2011 cua Bg Chlnh tri vi Di dn "Ddi mdi co chi hogi dgng cug cdc don vi sir ngh cong ldp day manh xd hgi hda mgt so logi Mnh dich vu sit nghiep cdng" Cdng trinh nghien cim ve "Doi m&i co che tdi chinh doi v&i cdc CSGDDH cong lap gan vcri ndng cao chdt luong ddo tgg hien muc lieu cdng bdng vd hieu qud " cua TS Nguyen Trucmg Giang Vu Hdnh chinh su nghiep, Bg Tdi chinh, ndm 2011 Tcng ket nghien cim phuong hu&ng cdi cdch GDDH d Viet Nam nhom doi thoai gido duc trinh bdy lai thdnh Ho C Minh ngdy 28/5/2015 "Financing Higher Educatign: Whg Pgys gnd Other Issues" (D Bruce Jchnslone, Distinguished Service Prgfessor ofHigh and Comparative Education Emeritus, University at Buffglo, The Stole University ofNew York) Slate Higher Education Finance Fiscal Year 2013 (the State Higher Education Executive Officers Associgtion (SHEEO), U Equity, Assess and success in Higher Educatign, Wgrld bgnk, pglicy Brief, Mgy 2014 SUMMARY The solutions for effective investment of financial resources on public universities Efficient allocation and utility of resources in general and financial resources is extremely important condition for ensuring a -well-designed higher education to fulfill the society expected goals In recent years, Vietnam higher education has faced v/ith financial problems in higher education institutions, public universities in particular These issues need to be carefully analysed and thoroughly resolved Within this article, the authorfocus on research to recommend solutions for financial resources and effective allocation to the quality improvement of Vietnam higher education in the current period THONG TIN TAC GIA Dao Ngoc Nam, Thac sT Dan vi cdng tdc: Du an Giao due trung hpc ca sd khu vuc kho khan nhat, giai doan 2, Bo Giao due va Dao tao Linh vuc nghieri cieu chinh: Phan tich tai chinh Tap chi lieu bieu da cd bdi viet ddng tdi: Tap chi Cong nghiep Tap chi Quan Iy giao due Email: dnnam@moet,edu,vn tiep theo trang giam sut Ve gid thuyet H^: Kdt qua udc lugng cac phuong trinh dgu ung hd gia djnh vdng quay tdng tai san cd tac ddng ducmg tdi boat ddng cua cdng ty Didu phu hgp vdi thyc id hieu qua su dung va quan ly tai san dugc nang cao thi kgt qua boat ddng ciing nhu gia trj cdng ty se tang vi gid thuyit H^: Khi xem xet anh hudng cua bidn ddng kinh te vT md tdi boat ddng cua cdng ty, kdt qua phuang trinh 5-8 ddu cho thiy bign ddng kinh td vl md cd anh hudng tdi boat ddng cua cdng ty frdn tit ca cac chi tidu boat ddng He sd -•-'• =ho thay a i ^ hudng tidu - SO 164 & 165 cyc cua khung hoang tai chinh toan cau va bidn ddng kinh td vT rad trade nam 2011 tidp tuc cho ddn vdi muc ydu dan Ket luan Kdt qua kidm djnh md hinh vd tac ddng cua cau tnic vdn tdi boat dgng cua cac cdng ty nidm ygt trgn HNX da bd sung thdm bang chung thyc nghidm cho cac ly thuydt cau tnic vdn, theo da cho thay can tnic vdn thyc sy cd anh hudng tdi boat ddng cua cac cdng ty, nhidn theo cac chigu hudng khac tiiy theo thudc boat ddng hay gia tri cua cdng ty Bdn canh do, kgt qua ciing' dua dgn mgt sd ham.y vd chinh sach cau tnic vdn cua doanh nghidp: Mot Id, vide gia tang ty Id ng se mang lai lgi ich cho chd sd hiiu va gia trj thj tradng cua vdn chu sd hiiu, tay nhidn didu lai cd the anh hudng tdi hidu qua boat ddng cua cdng ty xdt mdt each tdng thd cd lgi ich cua ngudi cho vay; hai Id, viec gia tang quy md boat ddng chua chac mang lai hieu qua boat ddng cho chu sd biiu; ba Id, vide nang cao hieu qua su dyng va quan ly tai san se mang lai gia trj cho cdng ty; bon Id, bidn ddng kinh td vT md cd anh hudng tdi boat ddng cua cdng ty nidm ydt frdn HNX cho ddn^nay nhung miic giam dan • T4g cut i U M iJQC & MttTAtt tit^n, yjj^Mfi ... GDH/tong chi xa hgi cho GD dai hgc/tdng khac la 12% GDDH cho GDDH cho GDDH cdng lap chl xa hdi cho GDDH GDDH so vdi tdng sd thu su nghidp 71.7% 2000 1,402 553 28.3% 1,955 Didu cho 71.6% 28.4% 2005... va ngudi dan cho GDDH cong lap Viet Nam thu khoa hgc Dan vi: Ty ddng, % va djch vy la Ty le chi NSNN cho Ty le chi ngudi dan Tong chi NSNN Thusu 26,9% va thu Nam xa hgi cho chi cho nghiep chl... NSNN cho GDDH cong lap tren GDP, tdng chi NSNN va tdng chi NSNN cho giao dye Dan vi: Ty ddng, % Nam GDP (ty dong) Tong ehi NSNN Ty le NSNN Ty le NSNN chi Ty le NSNN chi cho NSNN NSNN chi chi cho