(jS''''Oe (167) 2017^ VAN DE HOM NAY NGHIEN CI}U PHiniNG PHAP PHAN PHOI THU NHAP TANG THEM CHO CAN BO, VIEN CHUfC CAC TRlTdNG DAI HOC Nguyin Ngoc Khanh* Thvc hipn cv che t^/Fchi tii chinh theo chu trvomg[.]
(jS'Oe VAN DE HOM NAY (167)-2017^ NGHIEN CI}U PHiniNG PHAP PHAN PHOI THU NHAP TANG THEM CHO CAN BO, VIEN CHUfC CAC TRlTdNG DAI HOC Nguyin Ngoc Khanh* Thvc hipn cv che t^/Fchi tii chinh theo chu trvomg cua Ding vi Nhi nv&c, d6i mpt v&i kh6ng It khd khin, song cic trv&ng d^i hgc da d^t dvgv nhimg ket qua vi chuyin biin tich c{/c Ngoii phan tiin Ivcmg theo quy dinh cua Nhi nv&c, hiu hit cic trv&ng di c6 gang tiet kipm chi phi, to chuc nguon thu de thim thu nhpp ting thim cho cic cin bp, viin chvc D^ra tren cic quy dinh ctia Nhi nv&c vi t/i{/c te t^l mpt so trv&ng dai hgc hipn thvc hipn ca che tv chO, bii viit di xuat phuxmg phip phin ph6i thu nhpp tang th^m cho cin bp, viin chvc cic trv&ng dai hgc hipn •Tit kh6a phuang phip phin phoi, thu nh$p ting them, tnr&ng (Sai hoc cin b^ vi^n chuc Implementation of university financial autonomy in accordance with guidelines of the Vietnam's National Party and the Government is now facing many difficulties, in spite of this fact, universities have achieved positive results Beside the salary regulated by the State, most of the universities have tried to save costs, organize revenue to createincremental income for lecturers and staffs Based on effective regulations of the Government and of some universities when implementing the autonomy mechanism, the paper proposes an approach to the distribution method of incremental income for higher educationlecturers and employees • Keywords: distribution method, incremental income, university, state officials Ngiy Ngay Ngay Ngay nhan bai 10/4/2017 chuyen phan bien 15/4/2017 nhan phan bien 20/5/2017 chip nhan ding 28/5/2017 Khd khan tao thu nhap tang them cho can bp, vien ehire Ngay 24/10/2014, Chinh phii da ban hdnh Nghj quyet sd 77/NQ-CP ve thi diem ddi mdi co che hoat ddng ddi vdi cac ea sd giao due dai hpc cdng lap giai doan 2014-2017 Tri^n khai thuc hien Nghi quyat sd 77/NQ-CP va Nghi djnh 16/2015/ ND-CP ciia Chinh phu, tinh dan da ed 02 hpc \ ien 11 trudng dai hpc va 03 trudng cao ddng dirge Thii tutVng Chinh phu phe duyel DB an ddi mdi CO cha hoal dpng Ngay 14/02/2015, Chinh phii tiep tuc ban hanh Nghj djnh sd 16/2015/NDCP ve quy dinh co che tu chii ciia dan vi su nghiep edng lap Qua mpt thdi gian trien khai thuc hien cho thdy cae trudng dai hpc van gap nhihig khd khan, thach thirc thuc hien co ch6 tu ehii, dd cd tu chii ve tai chinh ndi chung vd trd thu nhap tang them gdp phan ndng cao thu nhap, dn djnh ddi sdng eiia can bd, vien chuc ndi rieng Theo Nghi djnh sd 16/2015/ND-CP 14/02/2015 ve quy dinh ea ehe tu ehii ciia dcm vi su nghiep cdng lap cac ITnh vuc nhu: Giao due dao lao; Day nghl; Y te; Van hda, the thao va du lich; Thdng tin truyen thdng va bao ehi; Khoa hpc va cdng nghe; Sir nghiep kinh te va su nghiep khac thi hang nam sau hach loan day dii cac khoan chi phi, nop thua va cac khoan nop ngan sach nha nude khde theo quy dinh, phan ehenh lech thu Idn han chi thudng xuyen dugc trich lap mdt sd quy nhu quy phat Irian hoal dpng su nghiep, quy khen thudng, quy phuc lgi va quy bd sung thu nhap Muc chi tir quy bd sung thu nhap da chi bd sung thu nhap cho ngudi lao ddng nam va du phdng chi bd sung thu nhdp cho ngudi lao ddng nam sau trudng hgp ngudn thu nhap bi giam, day chinh la phan thu nhap tang them cho ngudi lao dpng vi vay cung cd the eoi day la quy thu nhap tang them ciia ngudi lao ddng tai don vi su nghiep cdng lap Nhu vay, thu nhap tang them cd tha hieu la phan thu nhap bd sung vao tien luong dugc tra tham cho ngudi lao ddng lam viec cae dan vi su nghiep cdng lap tren ca sd tang thu su nghiep tiet kiem chi phi, tinh giam bian che, hoan " TS - Trudng Dili hoc Mo - Dia chdt Tap chi nghien ciiu Tai chinh ke toan v6& VAN DE HOM NAY nhiem vu dupe giao va thuc hien ddy du nghTa vu vdi ngdn sach nha nuoc Thdng ke cho thdy, hien ngudn tai chinh cua cdc trudng dai hpc cdng lap ca ban Id tir ngdn sdch nhd nude vd thu tir hpc phi, de tdi khoa hpc Trong dd, ngan sdch nha nude chiem tijr 30%-40% tdng thu cua cdc trudng dai hpc hang ndm Nguon thu tiir boat ddng su nghiep, bao gdm nguon thu tir sinh vien vd cdc ngudn thu khdc chiem khodng 60%-70% tdng ngudn thu ciia cdc trudng Binh qudn ede trudng dai hpc tu ddm bdo cdn ddi chi thudng xuyen dupe khoang 75% tir ngudn thu su nghiep Tuy nhien, vdi ty Ie ehi thudng xuyen vdn chua tha ddm bao du ngudn Iuc de tdng cudng ddu tu CO sd vat chdt va ddm bao thu nhap tang them eho cdn bd, gidng vien hang nam Theo nhdn dinh eiia cac trudng dai hpc, Nghi djnh 16/2015/ND-CP da phan cdp kha manh cho cae don vi su nghiep cdng lap Uong viec xae dinh quy thu nhap tang tham the hien qua viec ehi khdng ehe "trdn" quy thu nhap tang them trir dcm vj su nghiep cdng tu bao dam chi Ihudng xuyen va chi dau tu Viec phan cap giiip cho cae dan vj su nghiep cdng lap ehii ddng viee xdc djnh quy thu nhap tang them, gdp phan nang eao thu nhdp, dn dinh ddi sdng ciia ngudi lao dpng, gdn bd ngudi lao ddng vdi dan vi va thiic day ngudi lao ddng tieh cue hoan tdt nhiem vu ciia minh Tuy nhien, thuc te thi diem ddi mdi co che hoal ddng ddi vdi cae co sd giao due dai hpc cdng lap giai doan 2014-2017 cung cho thay, mac dii quy djnh gia dich vu tinh dimg, tinh dii cae chi phi nhung hien theo quy djnh thi cae ca sd giao due dai hpc cdng lap van phai danh 40% s6 thu de lai de tao ngudn cai each tian luong Neu thuc hien quy djnh thi cac don vi su nghiep cdng lap se khdng cdn nhieu ngudn de chi tra thu nhap tang ihem Ben canh dd, quy dinh he sd thu nhap tang ihem ciia chirc danh Ianh dao ca sd giao due dai hoc edng lap tdi da khdng qua lan he sd thu nhap lang them binh quan thuc hien eiia ngudi lao dpng dan v| chua phan anh day dii va ximg dang nang luc vai trd trach nhiem ciia ngudi Ianh dao dim \ j khdng khuyen khich ho loan tam toan _\ vdi cdng viec, Ben canh theo quy dinh ciia Nghi dinh 16/2015 -ND-CR Id irinh tinh gia dich \ u su nghiep cong su d ^ g kinh phi ngan sach nhd nude thi den ndm 2016 tinh du chi phi ti6n luong, chi (Af trvc tilp (chua tinh chi phi quan ly va chi phi khdu hao tai sdn c6 dinh), din ndm 2018 tinh dii chi phi tifin luong, chi phf tr\ic tiep va chi phi qudn Iy (chua tmh chi phi khau hao tdi san co dinh), den nam 2020 tinh dii chi phi tien luang, chi phi trirc tiep, chi phi qudn ly vd chi phi khdu hao tdi san cd dinh Vdi Id trinh tfnh gid dich vu su nghiep cdng su dung kinh phi ngdn sdch nhd nude neu tren, ciing vdi quy md tuyin sinh cua mpt sd trudng nhihig nam gan day thi cd the quy md quy bd sung thu nhdp ke tir nam 2016 se cd xu hudng gidm, vi vdy viec phdn phdi thu nhap tang them nhu hien cho can bd, vien chirc Uong trudng khdng hgp ly, khdng ddm bdo nguyen tdc theo diing tinh than cua Nghi dinh 16/2015/ND-CR Be xuat phuong phap xac dinh quy thu nhap tang them tai don vi su nghiep cong lap Trong bdi canh dd, chung tdi cho rdng cdn thiet phdi ed phuang phap xac dmh quy thu nhdp tang them tai dan vj sir nghiep edng lap ddm bdo nguyen tdc tang thu, tiet kiem chi phi va dam bao quy djnh ciia phdp ludt Theo dd, quy thu nhap tang them hang nam tai dan vj su nghiep edng lap ndi ehung va tai ea sd giao due dai hoc edng lap ndi rieng dugc xae dinh nhu sau: QrT,, = (N^>^™TT„)>'12 (1) Q.^^^ quyet loan quy thu nhap tang tham nam N|^: sd lugng lao ddng blnh quan theo bien che nam IN, N^ Trong dd' N : la sd lao ddng binh quan theo bien cha ciia thang thir i nam t: la sd thang nam TN.^.^^: quyet toan thu nhap tang them binh quan mot can bd, vien chirc nam TN^^^^ duac xac dinh tran co sd mirc ihu nhap tang them binh quan mpt can bd \ien chirc nam ^6> Tap chi nghien ciiu Tai chinh ke toan (^Sg06 (167)-2017^ VXN DE tnrdc Ii6n k^ gjn \(A miic tSng (giam) nguon thu va chi phi thudng xuy6n th\rc h i ^ n5m so voi ngu6n thu va chi phi thufmg xuyen cCia ndm tnrdc liSn k i ™Tr„=TN„^ + T N ^ + T N „ , (2) TN.^ : thu nh|ip tdng thSm binh qudn nam trudc lien k i TN.j.j^p: thu nh|p t^ig thSm dieu chinh tiieo mdc tang (gidm) ngu6n thu + Trudng hpp ngu6n thu nam tdng cao hon so vdi nam trudc lien kl: ™ T n , p = T N „ ^ x f ^ - l 1x0,8 ^ QSit : quyet toan qu)^ thu nhgp tdng them bO phdn gi^n tiep ndm N ^ : s6 lupng can b$, vi€n ch&c djnh bien b$ fdian gian tilp T N ^ ^ : quyit toan thu nh|p tdng them binh quan m$t cdn bp, vien chik b$ ph$n gidn tiep ndm TN^q, dupe xac dinh tren ca sd mixc thu nhap tdng them bmh quan m$t cdn bp, vien chtirc bp ph|in gidn tiep nam trudc liin kl g ^ vdi va&c tdng (gidm) quy thu n h ^ tai^ thSm cua don vj vd khodn chi cho b$ ph|n gidn tilp qu^ trudc liin kl TN° + Trudng hpp nguon thu ndm giam so vdi ndm trudc lien kl: HP HP, TN,j.^^p: thu nhdp tdng them dilu chinh theo muc tang (giam) chi phi ho^t ddng diudng xuyen TN^ = TN^=x CP CP, HdM NAY -^+TNS^ (4) Q-n-qi' ^"^ thu nhap tdng them quyet toan ndm Q™: quy thu nh|p tang them ndm tnrdc lilnkl TN!^g : thu nhap tdng th€m blnh qudn m$t cdn bp, vien chiic bd phin gidn tilp ndm trudc lien ke TNl^^ : thu nh$p tdng them dilu chuih theo mijrc tang (giam) chi phi cho bO ph$n gidn tiep rpHCQL CP^: chi phf hoat ddng thudng xuySn nam thuc hipn CP : chi phi hoat dpng thudng xuyen nam trudc filn kl Ddi vdi nhimg don vi su nghiep cdng lap md ca cdu td chuc cd thi tdch thdnh bO phdn true tiep va gian tiep theo chuc ndng, nhipm vii cua don vi nhu cdc trudng dai hpc (vi du Trudng Dai hpc Md - Dia chdt cd thi tdch thdnh bd ph^n gom bp phan gian tiep la cac phdng ban, trung tam, bp phdn true tiep la khdi khoa chuyen mdn) nen xac dinh qu)^ ihu nhdp tang them rieng cho timg bd ph^n, cy thi: - Xde djnh quy thu nhdp tang them hdng nam ctia dcm vi: dp dung cong thirc (1) - Xdc djnh quj thu nhap lang them cho bp phdn gidn lilp don vi (vi du bd phdn khdi phong ban, trung lam): QS.-(N^'XN?,;,)X12 (3) = TN™ x(l (-.pHCQL |-.pHc.QL ^j^j pi^j ^^ ^^^ g j ^ jj*p txong ndm thuc hi6n (2pHC,QL ^jjj pj^j ^ p j ^ g j ^ ^jXp j ^ ^ g ^ ^ trudc lien ke Quy thu nhap tdng thfim b0 ph|in true tiep tai don vi (vi du bO ph|n khoi khoa chuyen mfln); Q^;=QTT,.-Q^, (5) QTT^I • q^y^t toan quy thu nhap lang them bd phdn true tiep tai don vi nam QT^^- quyet todn quy thu nhap tdng them Uong ndm (xem edng thirc 1) QxTqi • quyet loan quy thu nhap tang Iham bd phan gian tiep tai don vj nam (xem cdng thirc 3) (Xem tiip trang 71) Tap chi nghien ciiu Tai chinh ke toan ^7, (^06 VAN DE HOM NAY (167)-2017^ hp cdn cd kien thiic vd ndng luc su pham t6t, vira de giang dgy tren cuong vi cda minh viia cd thi biet duoc minh phai Idm gi vd Idm nhu thi nao cdn ndng cao chdt lupng d^y hpc D I ndng cao ky ndng gidng day thi ddi hdi cdc gidng vien cdn phdi phdi hgp nhieu hinh thiic, sii dyng Iinh hoat cdc phucmg phap day hpc tich cue, d§c biet cdn dp dung khoa hpc edng ngh6 vdo gidng day, Idm dl npi dung gidng day phai true quan, sinh ddng, gdn vdi thyc hanh, thyc lien, nhu vay mdi cd the nang cao duge ndng sudt vd chat lupng viec day va hpc Cac gidng vien cd the lya chpn cdc phuang phap giang day tieh eye phii hgp vdi chuyen mdn ciia minh nhu: giang day bang tinh hudng, thdo luan nhdm, kham phd, md phdng, dy an Thir nam, giang day va nghien eiiu can song hanh va tuong hd Day manh cdng tac nghien eihi khoa hoc cac co sd giao due dai hge, gdn nghien cuu khoa hpc vdi ddi mdi ndi dung, phuang phap giang day; xdy dyng nhdm nghien cuu nham tang cudng trao ddi hpc thuat, sang kien kinh nghiem nghien ciiu khoa hpc; to chiic vd khuyin khi'ch cdc gidng vi6n tham gia hdi nghj, hpi thdo khoa hpc vd ngodi nude nhdm Uao ddi kinh nghiem giang day va nghien ciiu khoa hpc Thii sau, bo sung, hodn thien co chi, chinh sdch dai ngp ddi vdi dpi ngu gidng vien tuong xiing vdi tich vd ndng luc cd nhdn; dieu chinh chinh saeh luang, phu cdp uu ddi, ca che ddi ngd phii hgp de cai thien ddi sdng vat chat va tinh thdn, tao dpng lye vd dieu kien cho dpi ngu giang vien nang eao nang Iuc, trinh dp Tai tipu tham khao: Bdo cdo Suphdt trien cua Hi ihong Gido due Dai hpc, Cdc gidi phdp ddm bdo vd ndng cao chdt lucmg ddo tao 29/10/2013 Ludt gido due Dai hgc, s6 08/2012/QH13 Nghl quyet so 14/2005/NQ-CP ngdy 02 Ihdng II ndm 2005 cua Chinhphu vi doi mdi ca bdn vd lodn dien gido due dai hoc Viet Nam giai dogn 2006 - 2020 Nguyen Vdn De "Gidi phdp ndng cao ndng luc dpi ngii gidng vien cdc Iru&ng dai hoc & viing DBSCL Irong hoi cdnh hoi nhdp ", Tap chi khoa hoc 2009 NGHIEN CUU PHUONG PHAP PHAN PHOI THU NHAP Qriqi • ^^y ^hu nhap tang them eho can bd, vian chirc xep ngach giang vien hang 1, II, III lam cdng tac quan ly nam (xem cdng thire 5) Viec xac djnh quy thu nhap tang them theo phucmg phap de xuat neu tran dam bao quy djnh ciia phap iuat ddng thdi khuyen khich can bo, vien chiic tai cac dan vi sy nghiep cdng lap tiat kiem chi phi, tang ngudn thu Sau xae djnh quy thu nhap tang them, cdng viec tiep theo dat ddi vdi trudng dai hpc cdng lap la nghien eim phuong phap sir dung quy, thyc hien phan phdi quy thu nhap tang them den limg can bd, vien ehire dan vi Quan han, cac trudng dai hpc can chii ddng da dang hda \a tang cudng ngudn thu ciia don vi thdng qua day manh xa hpi hoa, lien doanh lien kit ddy manh hgp tac qude tc giao due dao lao va nghien cim khoa hoc; manh dan xay dyng \a ddi mdi co che hoat dpng ciia irudng, g^n lgi \ch \ at chat vdi hicu qua hoat ddng Ben canh dd, cac ca quan quan ly ticp tuc hoan thien cac khudn khd phap ly \ c lu chii cho cac Irutmg dai hoc tiap (Xem tiep trang 67) luc tao mpi diau kien thuan lgi tang them ngudn thu, qua dd tao ngudn thu nhap tang them, ddng vien khuyen khich dpi ngii Ianh dao, giang vian tiap tuc cong hian, gdp phan edng vao cdng eudc ddi mdi sy nghiep giao due eiia dat nude Tai lieu tham khao: Chinh phi{ (2015), Nghi dinh so 16/2015/ND-CP ngdy 14/02/2015 ve quy dinh co chi tu chii ciia dan vi sir nghiep cong lap, Chinh phu (2014) N^hi quyel so 77/NQ-CP ngdy 24/10/2014 ve thi diem doi mat ca che hoat dong doi vai cdc ca sa gido due dai hoc cong Igp giai doan 2014 2017, Anh Cu&ng Nguyen Thi Mai (2005), Huang ddn xdy dung thang bang luang vd quy che trd Immg iheo che dd tien luimg in&i Nhd xudt bdn Lao dong Xa hoi HdNoi, Quy che chi lieu noi bo ciia Truang Dai hoc Bach Khoa - TPIICM Tru&ng Dai hoc Cdn Tho Trui'rng Dai hoc Y Hd NOI Tru&ng Dai hoc Kmh te TPHCM Truong Dai hoc Mo - Dia chdt TS PhamThi VdnAnh (2017) Co io phdp h'\ L'lu i hu Idl chinh gido due dai hoc vd cdc vdn de ddi Tap chi Ten chinh ky ihdng '2017 Tap chi nghien cufu Tai chinh ke toan ... tijr 30%-40% tdng thu cua cdc trudng dai hpc hang ndm Nguon thu tiir boat ddng su nghiep, bao gdm nguon thu tir sinh vien vd cdc ngudn thu khdc chiem khodng 60%-70% tdng ngudn thu ciia cdc trudng... miic tSng (giam) nguon thu va chi phi thudng xuy6n th\rc h i ^ n5m so voi ngu6n thu va chi phi thufmg xuyen cCia ndm tnrdc liSn k i ™Tr„=TN„^ + T N ^ + T N „ , (2) TN.^ : thu nh|ip tdng thSm binh... s6 thu de lai de tao ngudn cai each tian luong Neu thuc hien quy djnh thi cac don vi su nghiep cdng lap se khdng cdn nhieu ngudn de chi tra thu nhap tang ihem Ben canh dd, quy dinh he sd thu