KHOA HOC UNG DUNG Dau tu''''giao due Dal hoc Viet Nam CHI PHI VA Lai ICH I TS NGUYEN KIM CHUNG (*) I ThS TRAN VIET HUNG (**) TOM TAT Trong thdi dgi kinh ti tri thue ngdy nay, phdt trien tdi chinh gido du[.]
KHOA HOC - UNG DUNG Dau tu'giao due Dal hoc Viet Nam CHI PHI VA Lai ICH I TS NGUYEN KIM CHUNG (*) I ThS TRAN VIET HUNG (**) T O M TAT Trong thdi dgi kinh ti tri thue ngdy nay, phdt trien tdi chinh gido due Dgi hpc Id vdn di quan trpng ciia hi thdng gido due Sdn phdm cua gido due Dgi hpc khdng gidng nhirng hdng hod thdng thudng khdc, ddu tu tdi chinh cho gido due Bgi hpe ed vai trd to ldn, dnh hudng quyit dinh den chdt luang, suphdn thinh ciia he thdng gido due vd suphdt triin eua cd nin kinh ti ndi chung Tie khda: Gido due Dgi hpc, chi phi, lai ieh, SUMMARY In the era of knowledge economy today, finance development for higher education is an important issue ofthe education system Products of higher education are not the same as other ordinary goods, financial investment for higher education plays a large role, mainly affecting the quality, the prosperity ofthe education system and the growth ofthe whole economy in general Key words: Higher Education, costs, benefits Gioi thieu Cff Sff ly thuyet va phuong phap nghien ciiu 2.1 Cdc nguyen tdc chi phi vd lgi ich ddu tu ttong Trong thdi dai kinh te tii thirc ngdy nay, phat ttien giao due dai hgc tai chinh giao due dgi hpc Id vdn de quan trpng cua he thong gido dye Sdn phdm cua giao due dgi hpc 2.1.1 Nguyen tac Chi phi co hdi gido due khdng gidng nhung hang hod thong thudng khdc, ddu dai hpc: Dudng gidi ban san xuat TT (Hinh 1) cho tu tai chinh cho gido due dai hgc cd vai ttd to ldn, anh thdy, tat ca cae diem ket hgp cd the cd cua hang hda hudng quylt dinh den chdt lugng, su phdn thinh cua vd dich vu khdc va cua gido due rad cde ngudn lyc he thdng gido dye vd sy phdt ttien cua cd nen kinh te Hang hoa va djch vu khac (gia tri dons') ndi chung Trong phgm vi bdi viet ndy, tae gia da dat cho rainh mye tieu nghien ciiu ve ehi phi va Igi ich ddu tiJ cho giao due dgi hpc cua Viet Nam, phdn tieh danh gid Nghi dinh s6 49/2010/ND-CP 14/5/2010 eiia Chinh phii, tir dd tdc gid dua mdt sd de xudt ve chinh sach hpc phi gido due dai hpc cung nhu nhimg cdi each hgc phi hop ly d Viet Nam giai doan Hang hda gido due Dgi hpc (gia tri_ddng) nam sau nam 2015 Hinh 1: Chi phi ca hoi giao due dai hpc TAT CHl K M l I r E - CONG NGHIEP (*)/ (**) GVTVu^ng OH KTCN LA m I KHOA HOC-UNG DUNG kinh te cd the san xuat mdt nam Hai kha ndng sinh vien ket hop dugc the hien tai diem Ei vd E2 Neu nen C a cau ty le chi phi hiiu hinh vd vd hinh cua giao kmh te ed diem ket hpp ban dau Id Ei, nd dat dupe Ki dye dai hpc ttong cdc qudc gia khdc thi khong don vi nhiing hdng hda vd dich vu khac vd Gi don vi gidng vd phu thudc vao rat nhieu yeu td nhir: gido due N I U G1G2 thi hien mdt don vi gido due mpt tdc dp tang tmdng kinh te, miic thu nhdp binh quan ndm, K1K2 don vi hang hda va dich vy khac da phai ddu ngudi, ehi phi don vi ehung eho rapt sinh viett thoa man de dgt dupe dieu chinh dd Gid tti K1K2 don giao due dai hpc, phdn chi cua ngdn sdch cong vi do tinh todn chi phi cua rapt don vi gido due tgi danh cho gido due dai hpc miic sdn xudt G2 Nguyen tac chi phi ca hdi phu hpp iing dung 2.1.3 Chi phi dao tao thue te vd chi phi dao tao hgp ly ttong giao due dai hpc: khai niem chi phi dao chung cho todn bp nen kinh te Trong mpt nen kinh te tgo thyc t l vd chi phi ddo tao hop ly da dugc nhil j md ngudn luc dugc sir dung day dii, sy tang len tdc gid dua nghien ciiu tdi ehinh giao due d ^ sd lugng dich vu gido due dugc ldy tir cac ngudn luc hpc Theo Thing & cdng sy (2012), chi phi dao tao' ciia viec sdn xudt hdng hda vd dieh vu khac Gia tri thyc t l la chi phi binh quan md cdc ea sd dao tao th\r^ eua hang hoa va dich vu dupe tinh tmdc (do Id gia tti t l dang chi ttd cho mdi sinh vien ttong mdi nam h o ^ cdc ngudn luc dupe sir dung san xudt) Id gid tri chi phi dao tao hgp ly la chi phi binh quan ma cac cm cua sy tdng len dich vu giao due 2.1.2 Nguyen tac Chi phi hiiu hinh va vd hinh ttong gido due dai hpc Chi phi hihi hinh ede dich vu ciia mgt trudng dai sd ddo tao le phai chi cho mdi sinh vien mdi nM^ hpc, nlu mudn dat dupe mdt mirc ehat lupng trungbmh tryc chdt lugng ddo tgo dgi hgc (Hinh ^ Cung qua nghien cim cua Thang & cdng sy ( ^ hpc hodc cao dang cung cap Id chi phi cua cac ngudn da tinh toan chi phi ddo tgo thuc te ddi vdi timg nhom lue ma trudng da mua ve va thue de eung cdp cdc ngdnh ddo tao dai hgc thdng qua viec khdo sat chi phl^ dich vu Dd Id chi phi cdc ngudn vdn vat chat vd cae trudng dai hpc cdng lap d Viet Nam vd tinh toa^ ngudn lao ddng Ddi vdi sinh vien, cac ehi phi dau chi phi ddo tao hpp ly dya tten cac tieu chudn sau: 1^ vao tmdng sir dung qua trinh cung cap cae (i) Cac nghien cim da coi ngdnh Y dupe ciia Viet • dieh vu gido due, ma duge ggi Id ehi phi hiiu hinh Id Nam dgt dugc miic chat lupng trung binh cua t ^ i chi phi cho cdc logi nhu cdu thiet yeu ttong qua trinh gidi, chi phi don vi tuong ddi cua nhdm nganh ¥ hpe tap nhu: hgc phi, le phi hdng nam, chi tieu cho dugc d Viet Nam khd cao vd chdt lugng dao tao dot^ an udng, sinh boat, quan ao, sach vd, but muc va cac vdi ngdnh Y duge tuong ddi tdt dich vu hpc tap khac, ciing nhu cdc chi phi giai tri va phat sinh ttong qua ttinh hpe tap Nhung ehi phi thyc te de cung cdp cde dich vu (ii) Gid sir cdc nuoc phat trien nhu Anh, My, Uc chi phi ddo tgo edc nhdm nganh la d miic hgp ly Vi^ vdy cd the tinh dugc ty le ehi phi hgp ly cho mdi nhoj gido due dgi hpc eao hon nhieu so vdi eae khodn chi ngdnh (dupe quan niem la ty le giiia ehi phi don phi huu hinh De sir dung cdc dich vu giao due, hdu dao tgo sinh vien thupc nhdm nganh dd so vdi chi' het cdc sinh vien phai dimg mpt phdn hoac hodn todn phi don vi ddo tao sinh vien ngdnh Y dugc) cdc cdng viec cua rainh, nhu vdy se lara gidm khdi Vdi nhiing gid thuylt tten, chi phi dao tgo hop; lugng hdng hoa vd dich vu khdc cho xd hdi Phdn thu mdi nhom nganh ey the se Id tieh sd cua ehi phi da^ nhdp mat di ndy qui phdn GDP mat di, dupe tinh tao thyc te cua nhdm nganh Y dupe va ty le chi phi^ la chi phi vd hinh cua cdc dich vu giao due danh cho hop ly eiia nhom ngdnh dd TAP CHI KINH TE - CONG NGHIEP KHOA HOC - UlSG DUNG ^xi^'«^ ^H,ij 93i'_>^ Hinh 2: True chat lirffng dao tao dai hpc Ch^t ltf(G DUNG Bang 4: T6c dg tang hoc phi can thiit d l dat mirc chat lirong trung binh the gioi nam hoc 2014-2015 Nhom nganh Lam phat 5% 6% 7% 8% 9% 10% Nghj djnh 49 Cong nghe va ky thuat 41% 43% 45% 46% 48% 49% 20% Khoa hoc va tu nhien 37% 39% 40% 42% 44% 45% 20% Khoa hoc xa hoi va nhan van 29% 31% 33% 34% 36% 37% 17% 44% 46% 48% 49% 51% 17% Su pham va quan ly giao due Nong nghiep, lam nghiep va thuy san 53% Y duac Kinh te va Luat 27% 28% 30% 31% 33% 34% 17% Nghe thuat 24% 27% 29% 31% 33% 36% 20% Trung binh 34% 36% 37% 39% 41% 19% 43% (Nguon: Nghi dinh 49/2010/ND-CP, PhungXudn Nhg vd Phgm Xudn Hoan (2012) vd tinh todn eua tdc gid) chi phi ngodi hgc phi 7,33 trieu ddng, chi phi ca hdi hpc 2019-2020, hpc phi 7,18 trieu ddng, chi phi 20,96 trieu ddng, tdng chi phi dgi hpc ddi vdi ngudi ngodi hpc phi 7,33 trieu ddng, chi phi ca hpi 20,96 hpc 155,55 trieu ddng, tdng chi phi dgi hpc ddi vdi xd trieu ddng, tdng chi phi dai hpc ddi vdi ngudi hpc hpi 169,65 trieu ddng Dieu dd dem Iai hieu qua 177,34 trieu ddng, tdng chi phi dai hgc ddi vdi xa ddi vdi ca nhdn 324%, tuang duong vdi lai sudt thyc hdi 312,22 trieu ddng Dieu da dem lgi hieu qud duong ngdn hdng la 3,15%, hieu qud ddi vdi xa hdi ddi vdi cd nhdn 285%, tuong duong vdi Iai sudt thyc la 297%, tuang duong vdi lai sudt thye duong ngdn duong ngdn hang la 2,79%, hieu qua ddi vdi xa hdi hdng 2,91% la 237%, tuong ducmg vdi lai suat thuc duong ngan Nam hpc 2014-2015, hpc phi 4,58 trieu ddng, hang 2,29% chi phi ngodi hpc phi 7,33 tneu ddng, ehi phi eo hdi Nhu vdy xet ve Id trinh tang hpe phi theo tinh 20,96 trieu ddng, tdng chi phi dai hpc ddi vdi ngudi toan ciia tac gia giai dogn 2016-2020, den nara hpc 164,34 trieu dong, tdng chi phi dgi hpc ddi vdi xa cudi cua Id trinh ldi sudt thuc duong ciia hieu qud hdi 187,22 trieu ddng Di8u ndy da dem lai hieu qua kinh te ddi vdi ca nhdn va ddi vdi xa hdi deu gidra ddi vdi cd nhdn 307%, tuong duong vdi lai sudt thyc Dieu cho thay dnh hudng ciia lam phdt gia duong ngan hdng Id 3,00%, hieu qua ddi vdi xd hdi tang hang nam, mac dii Id trinh tang hpc phi deu la 270%, tuong duong vdi lai sudt thyc duong ngan gia tang qua cdc nam, nhung lai sudt thyc duong hang 2,64% cua hieu qud kinh te ddi vdi ca nhan va ddi vdi xa Nhu vdy xet ve Id trinh tang hpc phi theo Nghi hpi cd xu hudng gidm nhe Tuy nhien de xudt ciia dinh so 49/2010/ND-CP cua Chinh phu, dkn nam nghien ciru xet ve phuong dien hieu qua dau tu tdi cudi ciia Id trinh lai sudt thyc duong ciia hieu qud chinh cd cd nhdn ngudi di hpc va xa hdi van thu kinh tk ddi vdi cd nhdn vd ddi vdi xd hdi d6u gidm dugc lgi ich rdt ldn tir viec dau tu vdo phdt trien Cung theo so lieu tinh toan Bdng 6, ddi vdi ndm gido due dai hpc TAP CHI KINH TE - CONG NGHIEP KHOA HOC - UNG DUNG Bang 5: De m a t lo trinh ciii each hpc phi san n a m 2015 Nhom nganh Theo Nghi l | n h 49 De xnat cua nghien euu Gtai doan 2010-2015 (l.OOOaong/SV/thang) (l.OOOdong/SV/tbang) Giai doan 2016-2020 20172018 20182019 20192020 1,121 1.472 1,934 2,539 31% 1.048 1,331 1,691 2,148 27% 680 842 1,041 1,288 1,593 24% 550 672 821 1,004 1,227 2,537 22% 485 550 674 825 1,011 1.239 1,517 23% 565 650 737 835 947 1,073 1,216 13% 20102011 20112012 20122013 20132014 2014201S 20152016 20162017 310 395 480 565 650 854 Khoa hoc va tu nhien 310 395 480 565 650 826 Khoa hgc xi hoi va n h i n v i n 290 355 420 485 550 290 355 420 485 Kinh te va Luat 290 355 420 Nghfi thuat 310 395 480 Cong ngh$ va ky thuat %tang hang nam Su pham va quan Iy giao due N.nghidp, 1.nghiep va th.san Y duoe (Ngudn: Nghi dinh 49/2010/ND-CP vd tinh todn cua tde gid) Bang 6: Danh gia Id trinh cai each hpc phi tu- phu-ong di^n hieu q u a d^u tir tai chinh DVT: tri?u dong Nim hfc Chi tiSiE 20102011 20112012 201220U 20132014 20142015 ''• 20152016 20162017 20172018 20182019 20192020 7,18 Hoc phi 2,82 3,38 3.85 4,25 4.58 4,78 5.27 5,82 6,46 Clii phi ngoai hoc phi 7,33 7.33 7,33 7,33 7,33 7,33 7.33 7,33 7.33 7.33 20,96 20.96 20,96 20,96 20.96 20.96 20.96 20,96 20,96 20.96 155.55 158,34 160.71 162.69 164,34 165.34 167,79 170.56 173.74 177,34 169.65 175,24 179,97 183,94 187.22 189,23 194.12 199,68 206.02 213.22 324% 319% 314% 310% 307% 305% 301% 296% 290% 285» Ngan hing th?c duong (%) 3,15% 3.10% 3,06% 3,02% 3,00% 2,98% 2,94% 2.90% 2,85% 2,79K Hi£u qua d6i voi x i h6i 297% 2SS% 280% 274% 270% 267% 260% 253% 245% 237% 2,91% 2,82% 2,75% 2.69% 2.64% 2.61% 2,55% 2,74% 2.39% 2,29» Chi phi ccr h6i T6ng chi phi tffi hpc doi voi nguoi hpc Tong chi phi dai hoc doi voi xi h^i Hi|u qua dot voi c i nhan Tirong ducmg Ui suit Tucmg duong lai suit Ngin hang thuc duong (%) (Ngudn: Nghi dinh 49/2010/NB-CP va tinh toin ciia tac gia) P CHI KINH TE - CONG NCI KHOA HOC - UNG DUNG Kit luan Trong mpt thdi gian ddi, chinh sdch vd thu hgc phi gdn nhu bi bd quen, ty le lam phdt akn kinh te gia tang hang nam, didu ndy da lam cho chat lugng giao due ddo tao ndi ehung vd chdt lupng gido due dao tao dai hpc cua Viet Nam ndi rieng bi gidm dang ke so vdi trinh dp phat trien ciia cdc nude tien tien tren the gidi Ngdy 14/5/2010, Chinh phii ban hdnh Nghi dinh sd49/20I0/ND~CPve viec mien, giam hpc phi, hd trp chi phi hpc tap vd co che thu, sti dung hpc phi ddi vdi cac co sd giao due thupc he thong gido due qudc dan tir nam hpc 2010-2011 den ndm hpc 2014-2015 Bdi viet tdc gid tap trung phdn tieh, danh gid Nghi dinh 49/2010/ND-CP (chi tap trung d hpc phi gido due dai hpc) ve nhimg im diem vd mdt so han che ciia Nghi dinh Tren ca sd dd, tdc gid co su so sdnh so lieu vd dua sd lieu tinh toan lam nhirng de xudt kien nghi nham cai each hpc phi, mong mudn chdt lupng giao due dai hpc d Viet Nam dat miic trung binh so vdi chdt lupng gido due dai hpc cdc nudc phat trien tren the gidi Chu thich ve cong thuc tinh ciia bai bao: Muc 3.1: Phdn tich chi phi ddo tao thue te so vdi chi phi hpp ly (ngudn Thang & cdng su va tinh toan ciia tdc gid): Chi phi thuc te, chi phi thuc te tai trudng thdp nhdt, chi phi thuc te tai trudng cao nhat: Sd lieu thdng ke (ngudn Thdng & cdng su) Chi phi hpp ly (ngudn Thang & cdng su): dupe tham khao sd lieu ciia WB Tac gia tinh toan chi phi thuc te so vol ngdnh Kinh te Luat vd (%) ty le phan tram chi phi thuc te so vai chi phi hgp ly Muc 3.2: Phdn tich muc dp ddp irng nhu cau tdi chinh de thue hien muc chdt lugng trung binh the gidi (thdi diem nam 2015_nam cudi ctia Id trinh Nghi dinh 49): Ldy sd thu hpc phi ndm hpc cho SV (cd gan vai ty le lam phdt dao ddng tir 5% den 10%) chia cho miic chi phi ddo tao hgp ly cho mpt sinh vien (Bang 1) se tinh dupe mire dap irng nhu cdu tdi chinh thue hien muc chdt lupng trung binh Muc 3,3: Sd nam cdn thiet de dat dugc mue chat lugng tmng binh (cd gan vdi ty le lam phdt dao ddng tir 5% ddn 10%): Tac gid tinh todn tdc dp tang hpc phi timg ndm hpc, ung vdi tdc dp tdng hpc phi timg nam hpc tinh dugc sd thu hpc phi nam hpc dd So sdnh sd thu hpc phi timg nam hgc vdi chi phi dao tao hgp ly Khi sd thu hpc phi timg nam bang vdi chi phi hpp ly ciing cd nghTa la thdi diem dat muc chat lupng trung binh the gidi Muc 3.4: Tdc dp tdng hpc phi cdn thiet de dat dugc muc tieu trung binh the gidi (nam 2014-2015): Tdc gid tinh todn dua vdo mire hpe phi nam hpc 2014-2015 (ND49), sau dd so sanh vdi chi phi hgp ly cd gan vdi dieu kien thay ddi cua lam phat dao dpng tir 5% den 10% Muc 4,1 De xuat Id trinh cdi each hpc phi: De xuat nghien ciru ve muc thu hpc phi dua vdo tde dp tang hpe phi nhdn vdi mirc thu hpc phi ciia ndm hoc trudc TAP CHI KINH TE - CONG NGHIEP m KHOA HOC - UTNG DUNG Tdi lieu tham khdo Tieng Viet [1] Chinh phu, Nghi dinh so 49/2010/ND-CP ngdy 14/5/2010, Quy dinh vimien, gidm hpe phi, ho tra chi phi hpc tap vd ea chi thu, sir dung hpe phi ddi vdi cdc ca sd gido due thupc he thdng gido due qudc ddn tir ndm hpe 2010-2011 den ndm hpe 2014-2015 [1\ Pham Due Chinh (2011), Cdng bdng vd hieu qud chi tiiu cdng gido due Viet Nam, Dai hgc Qu6c gia TPHCM [3] Phiing Xuan Nha & Pham Xudn Hoan (2012), Chi phi lai ieh ddu tu eho gido due dgi hpc VietNam vd Id trinh cdi cdch hpe phi theo nhdm ngdnh Tap chi phdt trien kinh te, sd 264, thdng 10/2012, Dai hpc Kinh te TPHCM Tieng Anh [1] ADB (2012), On Measuring Human Capital: A Case Study of Vietnam (Ban vd viec ludng von ngudi: Nghien cuu trudng hgp Viet Nam, Nghien cuu cua ADB thdng 9/2012 [2] Ansel M.Sharp, Charles A.Register, Paul W.Grimes (2005), Kinh te hpe cdc vdn de xd hpi, (Bdn dich), NXB Lao ddng [3] Patrinos & Moock (1998), Education and Earning in a Tradition Economy: the Case of Vietnam (Gido due vd thu nhdp cua mdt nen kinh te chuyin ddi: Trudng hpp Viet Nam), World Bank [4] Psacharopoulos George & Patrinos H.A (2002), Return to Investment in Education: A Further Update, World Bank Policy Research, Working paper No.2881, Washington DC [5] P.Samuelson, W.D.Nordhalls (2002), Kinh ti hpc (Bdn dich), NXB Thdng ke, Ha Ndi [6] Thang & congsu (2012), Research on the Unit Cost of Education, done within the framework ofthe Second Higher Education Project (P079665), Component 1: Capacity Building for Policy Development, Subcomponent 1.2: Financing Cac website: http://wavw.gso.gov.vn (Tdng Cue Thdng ke Viet Nam) http://wwu'.moet.gov.vn (Bp Giao due vd Ddo tao Viet Nam) http://www.mof.gov.vn (Bd Tdi chinh Viet Nam) Ngay nhan: 26/7/2013 Ngay duyet dang: 07/8/2013 rAP CHI KINH TE - CONG NGHIEI ... 49/2010/ND-CP 14/5/2010 ciia Chinh phii 3.1 Phan tich chi phi dao tgo thyc te vdi chi phi ddo tao hop Iy Sd lieu Bang 1: chi phi dao tgo thye te va chi phi ddo tao hgp ly cho thdy chi phi ddo tao thyc... the gidi O Viet Nam, Chinh phu ciing da vd dang rdt Bang 1: Chi phiflaotao thn-c tl va chi phi dao tao hgp ly tai VN nam 2010 (DVT: trien dong/sinh vien) tai trird^n^ thip nhlt Chi phi thvc te... phi thvc te ô?ã trvfrng cao nhlt Chi phi thvc t l so vori nhom nganh Kinh t l - Ln|t Chi phi h(rp Iy % chi phi thvc tl /chi pfai hffp Chi phi Nhom, nganh thvc tl Chi phi thnc tl Cong nghe va ky