NGHIEN ClJfU TRAO DOI \DOI ivK̂yi QUAN LYTAI CHINH D6\ VO\ cac triTtfng dai hoc cong lap theo hiToing quan trj ThS PHAM TH| THANH VAN Giao due dai hpc ngay nay la ITnh vyc co tinh canh tranh cao tren[.]
NGHIEN ClJfU TRAO DOI \DOI ivK^yi QUAN LYTAI CHINH D6\ VO\ cac triTtfng dai hoc cong lap theo hiToing quan trj ThS PHAM TH| THANH VAN Giao due dai hpc la ITnh vyc co tinh canh tranh cao tren toan clu, san pham dao tao cang co tinh thu'ang mai hoa cao va no b| anh hu-ang vai nang lyc canh tranh tu'ang ty nhu- cac nganh ngh§ kinh doanh khac nin kinh t i Do vay, cac tru-ang dai hpc cong lap cin phai CO chiin lu-pc va k i hoach phat triln tu'ang lai, sam tiip can vai phu-ang thi>c quan tri doanh nghiep, thyc hien hach toan chi phi dly du d i CO t h i ton tai va phat triin moi truang canh tranh tren pham vi toan cau "u hfldng chinh ttong phat triln cic td eliflcgiao dye dgi hpe ttin ll gidi dd li: Sfl gia ting nhanh chdng sd Ifltfng cac td chflc giio dye dye dgi hpe dride tai trtf va sd hflu bdi khu vtfc tfl nhin; gia ting sd Ifldng sinh vien di chuyin tdi cic nfldc phit triln dl hpc dai hoc; stf gia nhip cua khu vflc doanh nghi|p vao ITnh vflc giio due dai hpe thdng qua cic chfldng trinh Uln kit trtfc tilp vi hdp tie; gia tang vai ttd eua Hi|p dinh ehung vl Ihfldng mai vi Dich vy (GATS) vi toan ciu hda giio dye dgi hpc Trong do, cic trfldng dgi hpc cdng lap hi|n dang phii ddi mat vdi thaeh thflc: Nhu eiu cho bic hpe niy ngiy cing gja tang, tii ttd cua Chinh phfl giim, egnh ttanh toan eiu ting, chi phi giao dye tang, Idi nhuin tgo bi san se, loai hinh giio due truyin thdng khdng edn bin vflng Do vay, cic trfldng dai hoc cdng lap ein phii ed ehiln Ifldc va kl hoaeh phat tnln ttong tfldng lai, sdm tilp can vol phfldng thflc quin tri doanh nghiip, thtfc hi|n bach toin chi phi diy dfl de cd thi tdn tai vi phit tnln ttong mdi trfldng egnh tranh tten phgm vi toin eiu The che hien dai ttong ^ i o due dai hoc d hiu hit cic qude gia ngiy la giao quyln ttf ehu eho cic trfldng dai hpe, gdm ca dai hoe cdng lap, Nhi nflde li ed quan gifl vaittdgiim sat Viec thay ddi thi ehi dfldc gpi li chuyin tfl md hinh quin ly cdng truyin thdng sang md hinh quan tri cdng mdi (New Pubhe Management - NPM) Nam 1991, Hood C da dfla khii niem quan tri edng mdi dl ehi ttich cic chinh sich efla Chinh phfl cie nfldc Chiu Au tfl nhflng nam 1980 nhim myc dieh hien dai hda vi Iam eho khu vtfc edng hilu qui hdn Gii thuylt cd ban cua Hood C cho ring: Nlu Chinh phfl quin 1^ khu vtfc cdng theo ^ hfldng th} trfldng sl cd thi dat dil()c hi|u qui eao hdn cho Chmh phfl, dio xi hdi mi khdng ed tie dyng phy tien ctfc nio din muc tilu efla khu vflc com Nim 2000, Gow vi Dufour nhfc mgnh, quin trj cdng mdi khdr^ t^ djch vy edng mdi di cung cip djch vy efla Chinh phu cho ngilM din, mi thdng qua nhflng quy dinh, quan he ddi tic cdng - tfl vi tfl nhin, quin bi edng mdi hfldng tcft viec tin ^ g tinh chuyin ng^|p cfla cic nha quin ly dich vu cdng dl phyc vu khich hang cfla minh li ngflfti din sfl i ^ g djch vy cdng Myc tieu cfla vile ddi mdi cd ch€ niy nhim tao dilu kiln eho nhin vien khu vflc dieh vy cdng cd quyln yi cb trich nhi|m cao hdn cung cip djch vy cfla minh Iheo do, dich vy cdngn^ dfltfc quin I^ dtfa tren cie nguydn tk vi cic edng eu quin If nhfl cua khu vile tfl nhin dl dgt dfltfc kit qui myc tiea Dfltfc lap vi hogt ddng 4?a tren hi|u qui quan tti, canh tranh giiia cac ddn vi vi bi|n phip khuyin khich hoat ddng ci nhin, quin tq cdng mdi nhiu manh hi|u qui, kilm soit chi ph^ chat Iritfng dieh vu eung cip cho khach hang vi tinh hnh boat eiia td chflc Vi|t Nam, nhilu n ^ l n ciiu ciing di eho tiiiy, ddi mdi cd ehi hi ehu d6i^ ngjila vdi tii ed ciu hi thdng giao due dio tao vi nhi tiildng Cflng vdi vi|ctii cd eiu niy, nhi tniemg se phii diay dtfi ed chi quin ti^ trfldng theo md hinh truyin thdng ehuyln sangttgngtiii ning ddng nhfl doanh nghiip dl da dang hda ngudn thu, cii thien thu nhip clio ngfldi Iao dpng, thu hutvikhuyto khich nhin tii Cung cd f kiln nhin mgnh nhi& din stf khic bi|t vl chfle ning gifla cic nhi quin til doanh nghiip vi nha quin Khu Icf tiic xi trudng Dai hoc Thii Nguyen du-pc xiy dung tu- ngudn NSNN tri ttong ddn vi stf nghiep Ly dfldc n l u lln d l b i | n minh cho y k i l n n i y Ii: ( l ) Q u y l t dinh ttong c i c ddn vi sfl nghiip chiu stf ehi phdi nhilu cua cic y l u td chinh tii, ttong luc quylt dinh ttong cae doanh nghiip tten ed sd t h u i n 1^ v i phi ehinh tri; (2) cic n h i q u i n tri ttong c i c ddn vi stf nghiip - k h i c vdi c i c n h i q u i n tri doanh nghiip - bj gidi ban nhilu bdi eae quy dinh v i thfl tue hanh ehinh n i n thfldng it sfl dyng ttpn ven q u y l n h i n h q u i n tii va stf ddc lgp hanh dpng; (3) khd dat dritfe h i | u qua cao ttong boat ddng stf nghi|p vi viln chflc thtfdng Ifldi bilng, b i o thu v i it nhilt tinh C i ba ly d i u khdng h o i n t o i n x i c dang vi ttong thfle t l cic quylt dinh cfla nha q u i n tri doanh nghiip ciing chiu i n h hfldng cfla c i c y l u td chinh tri, n h i q u i n tri ciing chju n h i l u hgn c b l va d i n g khdng phii la h o i n t o i n dde lip m u d n l i m ^ thi lim; stf nhipt tinh hay Ifldi b i l n g cfla n h i n v i l n thude vao mflc dp thda m i n cie nhu eiu eua hp d ttong doanh nghiip hay ddn vi sfl nghi|p QUANLYNGANQUVOUdCGIA I : ; i S/2D16 Thflc t l eho thiy ring vdi tfl cich nha q u i n tri, cic n h i q u i n tri deu cd trach nhiem lanh dgo t o i n bp td chflc m i hp phu ttich hoat dpng mpt each hilu hieu d l h o i n thinh c i c nhiem vu dflde giao, dfl nhilm vu la thu thul, b i n ll, s i n xuit hay cung eip dich vu y t l v i giio dye T i t e i d i u phii lim quylt dinh, dgt myc tilu v i ddng vien n h i n viln, lam vi|c cd h i | u q u i b i o ve stf tdn tai cua ddn vi v i tao stf ung hd ttong npi bp va b i n ngoii d l hoin t h i n h cie chfldng trinh, Dl nhien gifla cie Iogi nha quan tri cung cd nhflng v i n d l khac b i l t dang quan tim, Stf k h i c b i | t quan ttpng n h i t hen quan d i n vile Iridng t h i n h qui Sin p h i m cfla hai ddn vi n i y eung cip thi trfldng la khie C i e k h o i n ehi phi v i ngudn thu cd dfltfc tfl hai ddn vi niy cflng khie Vi t h i , nd se chi phdi d i n hoat ddng quan tri tii ehinh ttong mdi ddn Vl dd Q u i n tri tii chinh tai eae doanh nghiip kinh doanh, se phai q u i n I^ til sin, q u i n Iy vdn, q u i n Iy phan phdi v i kilm soit ltfi nhuin Mdi mdt npi dung q u i n ly deu phii thtfc h i l n eae giai doan edng viec: Tao lap ngudn, p h i n phdi v i sfl dung ngudn Cdn q u i n tn tii chinh tai c i c ddn vi sfl nghiep ed thu, se phii tiln hanh lap dtf toan, q u i n I;^ ngudn thu, quin Iy ehi ddng thdi quylt t o i n q u i trinh thfle hiln Hdn nfla, q u i n tri tii chinh p h i n tieh d eic ddi tfltfng khie eflng dfltfc xem xit d khia canh k h i e Ddi vdi cic doanh nghiep, ehung ta phii p h i n tich hoat ddng tai ehinh n i o mang Igi h i | u qui Ddi vdi eic trfldng dgi hpc ndi rieng v i eae ddn vi hanh chinh stf nghi|p ndi chung, chflng ta se phan tich boat ddng nao mang lai hieu qua tii ehinh Day la diem khae biet Idn n h i t thtfc hien q u i n tn tai ehinh Q u i n tti til chinh ttong cic tnidng dai hpe edng lap b i n than da Ii mpt boat dpng q u i n tri Bin chit efla q u i n tri la mdt qua ttinh tic ddng thfldng xuyin v i cd td chfle eua chu t h i q u i n tri den ddi tfldng quan tri n h i m phdi htfp cac boat ddng cfla cac e i nhin, cac bp p h i n va cac ngudn ltfc d l dat toi mue tieu cua td ehflc vdi h i | u q u i cao n h i t Q u i n tri tii chinh ttong cic NGHIEN CUfU TRAO DOI dgi hgc cdng lgp td chUc sH cfungw tdi chinh tiit him vd hi$u qua Hi|u qui quin 1^ tii chinh & cic tnidng dgi hgc cdng lip phy tha$c rit ldn vio viec td chflc, sfl dungngufln tii chhiL Quin tri tii chinh ddngvai ttd quan ttpng ttong vile dinh gii Ta Itfa chpn cich thflc td chflc sii dpg ngudn tii chinh tilt ki|m va hi|ii quj ttin cd sd phin tich tinh hinh phin phdi va sfl dyng ngudn tai chinh, ta dd Itfa chpn cich thflc td chiJc qnjn 1^ eic khoin chi mdt cich tditfu,Vi^ sfl dyng tilt ki|m, hi|u qui ngu6n tk chinh cd f ngjhia rit quan tepngkhong nhflng giup eic trfldng dai hpc cong lip dim bio diy dfl, kjp thdi ngnla tai ehinh cho hogt ddng eiia nhi tnlflng mi edn gdp phin vio vi|c hinh thinh vi sfl dyng tdt eic quy, cting vdi vijc eViET NAM, NHI^U NGHIEN COU CONG DA C H T H A Y , D C | M O I CO thfldng, phgt vJt ehit mdt cich hop CH^TL/ C H O D6HG N G H I A V(3| TAI CO CAU H^ THONG GlAO DUC D A O ly sl gdp phin quan trpng thiic diy TAO VA NHA TRUONG C O N G VOl V I E C T A I CO CAu NAY, NHA TRUONG ngflf^ Iao ddng gin bd vdi nha tnlfOig SE P H A I T H A Y D O I CO CH^ Q U A N TRI T R U O N G THEO MO HlNH TRUYEN tfl dd ning cao nang suit lao dong, cii tiln phfldng phip giing dgy, ning TH6NG CHUYDN SANGTRANGTHAI NANGDONG NHU DOANH eao hi|u qui quin I^ tii chhih cfla nhi NGHIEP D^ D A D A N G H O A NGUON THU, CAl THIEN THU N H A P CHO trddng N G U O I L A O D O N C T H U H O T V A KHUYDN KHfCHNHANTAl Qudn tri tdi chinhffHpcdc trUlu dgi hpc cdng ldp pdm sdt, him tta Quin tri tii ehinh ttong cie va xa hdi hda eho phip cic trfldng dai thudng xuyin, chgt che cdc hoat dii trfldng dai hpc cdng lap ed vaittdto hpc cdng lip chfl ddng md rdng, khai thu, chi cda nhd trUifng Idn ddi vdi mye tilu dio tao ngudn thac ngudn thu Do vay vai ttd cfla Thdng qua tinh hhih thu chi ti&i nhan Itfc chit Ifltfng cao eho dit nride, quin tri tii chinh ngiy cingttdnin t | hing ngiy, tinh hinh tii chinh va quan ttpng hdnttongvi|c Itfa chpn thtfc hi|n eic ehi tilu tii chinh, lanh thi hi|n trin cie khia canh sau: Qudn tri tdi chinh gii2p cdc trUifngcic hinh thflc vi phfldng phip huy dgo vi cic nhi quin Iy c6 thi danh dpng, khai thie ngudn thu tfl ngfldi ^ i , tdng htfp va kilm soit dildc cic dgi hgc cdng ldp huy ddng vd ddm bdo dSy da, kip thifi ngudn tdi chinh diohpc, tfl cic boat dpng hin doanh hin hogt ddng cfla nhi trfldng, phat bi^ kit dio tgo vi ng^ln cflu khoa hpc, kip thdi nhflng tdn tgi hay kh6 khiE hogt ddng dho tgo vd n^iin cUu khoa hi}c cUa cdc trUdngdgi hQc cdng ldpeic hogt ddng san xuit eungflngdieh vfldng mic ttong quin 1^, til d6 co thi Khi Nhi nflde thay ddi phritftig vy nhim dim bio hoat ddng dao tao, dfla cie quylt dinh dl dilu chinh thfle phin bd NSNN eho cie trfldng nghien cflu khoa hpc cua cic trflcmg cic boat dpng thu ehi phii hdp i* dgi hpe edng lgp theo eic thdng sd dai hpc edng lgp dfltfc hen tue ed chit thtfc tl hogt ddng stf n^ep dao t?o diu vao sang kit qui diu ra, gin vdi Iflcfng vi hi|u qui Vi|e quin tii tii vi nghiln cflu khoa hpc • tilu chi chit Ifltfng vi hi|u qui thi cac chinh htfp 1^, khoa hpc vi cd hi|u qua ^ trfldng dgi hpc phii ttf thu hut sinh se giflp cic trfldng xic dinh dflng din TAI U$U THAt/lKHAOviln thdng qua vile ning cao chit nhu eiu kinh phi cin thilt cho hogt Kf yiuHdlthio- 'BdlmUcachit^chHai^ vHidOn VI swnghidp cdng l$p'' W^" Cl\di\ Ifltfng dio tgo vi thu dfl hpc phi dl ddng ciia nhi trfldng ttong tilng thdi lugc vi Chinh sich til chinh HQC w^n Til trang trii chi phi dao tgo Cich Iam ky, tfl dd Itfa chpn cic phtfdng phip va chinh - B6 TAI chinh 7/2015 _tien se din din thay ddi mdt cich ed hinh thflc thich hc^ dl md rpng dfltfc Bio ciocOaBdGISo due vi Bio tao viea ban vl quin tn tai chinh ddi vdi cic ngudn thu, khai thic nhflng tilm ning chi hoat ddng c6c don vl si/nghlip giio dx trfldng dgi hpc cdng lip, cic trfldng se sin ed tao ngiy cang nhilu ngudn aso t^o nSm 2014 _^—— phii tilp cin vdi phfldng thflc quin tn thu htfp phap dap flng Iqp thdi nhu Nghi dinh sdi 6/201 Sff^B-CP ngiy 1'i/2/201i eua doanh nghi|p, theo hfldng gin kit ciu ngudn tai chinh cho boat dpng cOa Chinh phO quy dinh ca chi (V chO cHe * " gjfla ehit Ifltfng dio tao vdi vi|c thu dio tgo, nghiln cflu khoa hpc nhim \4 sir nghidp cdng Up ^ — — hut hpc sinh vi ngudn thu cua trfldng thtfc hi|n tdt myc tieu dio tao ngudn Nghi quy^ s6 77/2014/NQ-CP ngiy 24/10/2014cOa Oilnh phO viIhldlim^'^ nhin ltfc chit Ifldng cao cho xi hdi Khi dd, cictiTldngdai hpc cdng lap c(r chi hopt ddng dil vdi cic arsd giio M Qudn trj tdi chinh gjiip cdc trUdng dai hoc cdng lip glai doan 2014-20tt—_ phii egnh ttanh binh ding ttong viee ti-dng dai hpc cdng lap li qui trinh huy ddng, sfl dyng vi phan phdi cie quy tiln t | cfla ddn vi bing cie cdng cy quin tri tai ehinh mdt cich cd Iii|u qui dl dat dritfe cic mye tilu efla ddn vi dit rattongtilng thdi ky Co till thiy hogt ddng quintiitii chinh ttong eac trfldng dai hpc cdng 14p hin quan din vi|c Itfa chpn vi dfla cie quylt dinh tai chinh, ddng thdi td chfletiitfehi|n eic quylt dinh nhim dat dfltfc mye tieu cfla trridng dai hpc edng lip nhfl ting cfldng ngudn thu, ltfi nhuan, tilt ki|m ehi phi hoae ning eao ning canh tranh cua trfldng dgi hpe edng lip ttin thi trfldng nang eao ehit Ifltfng dio tgo, xay dflng mflc hpc phi phfl htfp thi mdi thu hflt dfltfc sinh vien din hpc, trfldng mdi ed ngudn thu, edn ngfltfe lai t n l ^ g se phii ddng cfla hoic giim bdt quy md dao tgo Cach Iam ttin se tao mdi tnidng egnhttanhbinh ding gjfla cac trfldng dai hpc cdng lip vdi nhau, gifla cic trfldng dai hpc cdng lip vdi cic trfldng dai hpc ngoii cdng lap, trfldng dai hpc cd ylu td nfldc ngoii theo lifldng giim hpc phi, ning cao chit Ifltfng dao tgo, bin tdi hhih thinh thi trfldng dao tgo ngudn nhin Iflc chit Itftfng cao gifla cic ed sd dio tgo Ben egnh do, eung vdi stf phit triln cua nin kinh tl, vdi stf da dgng hda ... ngflf^ Iao ddng gin bd vdi nha tnlfOig SE P H A I T H A Y D O I CO CH^ Q U A N TRI T R U O N G THEO MO HlNH TRUYEN tfl dd ning cao nang suit lao dong, cii tiln phfldng phip giing dgy, ning TH6NG... trfldng nghien cflu khoa hpc cua cic trflcmg cic boat dpng thu ehi phii hdp i* dgi hpe edng lgp theo eic thdng sd dai hpc edng lgp dfltfc hen tue ed chit thtfc tl hogt ddng stf n^ep dao t?o diu... htfp phap dap flng Iqp thdi nhu Nghi dinh sdi 6/201 Sff^B-CP ngiy 1''i/2/201i eua doanh nghi|p, theo hfldng gin kit ciu ngudn tai chinh cho boat dpng cOa Chinh phO quy dinh ca chi (V chO cHe *