TAI CHINH VI MO ( Sg 03 (128) 2014 ) Dieu chinh co* cau nguon tai chinh dau tu cho cac CO" SO" cao dSng dai hoc cong lap 6" Viet Nam giai aoan*2014 2020 Dieu chinh ca edu nguon tdi chinh ddu tu cho GD[.]
( TAI CHINH VI MO Sg 03 (128)-2014 ) Dieu chinh co* cau nguon tai chinh dau tu cho cac CO" SO" cao dSng dai hoc cong lap 6" Viet Nam giai aoan*2014-2020 Ths.Biii Phv Anh * Dieu chinh ca edu nguon tdi chinh ddu tu cho GDDH phdi ddm bdo dugc vipc thu hut, qudn ly, sir dyng ngudn luc tai chinh bi^u qua, thiic day phdt trien GDDH phue vy cho muc tieu phdt trien KT-XH Dau tu tir NSNN phai dugc ca cau lai theo hudng uu tien, trgng tam, trpng diem t^o dieu kien de khu vyc tu nhan tham gia ITnh vyc nay, h^n ch8 gdnh nang cho khu vyc nhd nude Do vay, ngudn luc tdi chinh ddu tu tir NSNN cho cde ca sd GDDH cong lap edn dugc dieu ehinh theo hudng dau tu cd trgng tam, uu tien, d^c biet cho nbCrng nganh ddo tao khoa hgc ca bdn, cung nhu uu tien dau tu cho khu vyc viing sdu, vung xa, vung niii, hai ddo, dau tu tir NSNN cho GDDH trye ti6p cho ddi tugng thy hudng Tang cudng ddu tu ta'i ehinh cdng cho viec xdy dyng ca sd vat chdt trudng Idp dk cdi thipn chdt lugng, cac khodn chi TX cdn dugc hd trg tir cac ngudn tai chinh ngodi NSNN nhu hoc phi Tao diSu kien, mdi trudng thuan Igi cho sy tham gia ciia khu vyc tu nhan ddu tu cho GDDH nhu cdi thipn cde chinh sach iru ddi ve cho thue ddt, ca sd vdt chdt trudng Idp, chinh sdeh uu dai vh thu6, bao hg quyen, Igi ich d% tdn dyng nguon lye, uu the ve trinh dp qudn ly, chuyen mdn, cdng nghe phat trien ciia khu vyc tu nhan ho trg cho phdt triln GDDH Vi^c ndng cao chdt lugng dao tao phy thgc vdo rdt nhi6u y^u td mgt mdi trucmg gido dye, dd vdn dh phdn bo ngudn lye cho hgp ly vd dem lai bi^u qua Id mgt nhiing yeu td dugc danh gia la vd Cling quan trpng Do vdy dk ndng cao chdt lugng ddo t^o, can chii trgng tdi cde gidi phap dd Id: Dieu chinh ca edu nguon tdi chinh ddu tu theo nguon hinh thdnh De dam bdo nguon lye tu NSNN dau tu cho giao dye ddo t^o dat ty Ip 20% t6ng chi NSNN Trong dd, uu tien ddu tu ngdn sach cho Imh vyc ddo tao d cac viing sdu, viing xa, thyc hipn chinh sdeh uu dai doi vdi cac ddi tugng chinh sdeh, ddo tao cac nganh nghS khoa ky thu^t, cdng nghe cao, ngdnh nghe cd chi phi ddo t^o cao khu vyc tu nhdn khdng ddutu Xdy dyng h^ thdng dinh miic phan bd ngdn sach cho ITnh * Trudng Dgi hgc Tdi chinh ke todn Qudng Ngdi sm> T^p chi nghien cuTu Tai chinh k^ toan vyc gido dye ddo tao timg budc n&i dya trgn nhung yeu cdu nhu: ddm bdo tinh cdng bdng binh ddng thy hudng dich vu giao dye dao t^o, dy bdo ve so lugng hge sinh, ve nhu cau dau tu CO sd v^t chat giao dye, gidi quyet hai hda mdi quan hp giua nhu cdu dugc cung cdp dich vu cdng cdng ciia ngudi ddn vd khd nang thu thue t6 ciia ngdn sach, phii hgp vdi d^c di8m cua cde vung, mien Ben canh dd, hp thong dinh miic phdn bd ngan sdeh phdi ddp ling dugc yeu cdu ciia Ludt NSNN Id ddm bdo dugc tinh cdng khai, minh bach vd he thdng tieu chi lam can cii xdy dyng dinh muc phdi rd rdng, d l tinh todn va d l ki6m tra Ddng thdi ngudn tai chinh ddu tu tir NSNN cho cde ca sd d^i hgc, cao dang cdng l^p nen im tien chi cho ddu tu ca sd vat chat trudng Idp, ddo t^o dgi ngu cdn bg quan ly vd ddi ngu giang vien hon, gidm chi NSNN cho bg may va boat dgng thudng xuyen ciia cac ca sd GDDH cdng l^p D6ng thdi, nghiSn cuu dp dung ca ch6 ddu thdu, djt hdng cua nhd nude ddi vdi ddo t^o dai hgc tren ca sd cde tieu chudn dinh miic kinh tl gdn vdi chdt lugng dao t^o Dg tu dd nha nude cd the thyc hipn vipc dao (^ So 03 (128) - 2014 ) tao gan vdi nhu cdu xd hgi, cac ca sd dao tao cung cap dich vy gan vdi nhu cau xa hdi vd dugc quyet dinh miic thu hgc phi phii hgp vdi chdt lugng dich vy dao tao cung cap va dugc xa hdi thua nhdn Nhd nude dam bdo kinh phi cho cde ddi tugng la hgc sinh thuge di^n chinh sach xa hdi, ngudi dan tdc thdng qua CO che cap true ti^p cho ddi tugng thu hudng de ddng hgc phi cho nha trudng TAI CHINH VI MO cung cdp chuang trinh ddo tao chdt lugng cao se dugc phep thu hge phi cao de bu ddp chi phi dao tao Ddng thdi, cde trudng cd bmh thue thu hiit sy ddu tu, ddng gdp eiia nhihig ngudi da theo hge ma dat dugc thdnh cdng xa hgi (5 mgt sd qude gia, edc trudng da thdnh lap va tri ho^t dgng thudng xuyen ciia ban lien l^c cyu sinh vien, cd hinh thiic vinh danh ddi vdi nhiing ddng gdp ciia cyu sinh vien vd eac nhd tdi trg, ddng thdi, tuyfin truySn sdu, rgng dSn cdng ddng dS dOng vi8n sy ddng gdp dau tu cho edng tac dao tao nguon nhan lye cho xa hgi Nhiing trudng dgi hgc danh tieng d My hdng nam cd th6 huy dgng nhieu ty dd la My tir nhiing cuu sinh vien thdnh dat tdt nghiep d Dai hgc Harvard va Dai hgc Stanford Ddi mdi chmh sach hgc phi nen thue hipn theo nguyen tdc chia se chi phi, dac bipt Id ddi vdi GDDH Chinh sdeh hgc phi ciia cac qude gia trgn th^ gidi dugc xay dung tren nguyen tac chia se chi phi, bao gom cd tien luong cho gido vien, chi phi boat ddng thudng xuyen ciia ca sd giao due dao t^o, chi phi mua sam trang thiet bi d^y hgc va khau bao tai san cd dinh Nen muc ddng gdp da tao dieu Dieu chinh ca cau nguon tdi kien kha tdt cho cac trudng cd chinh ddu tu theo muc dich sir thg ddu tu nang cao chdt lugng, dung md rgng quy md trudng Idp sap xSp lai edc ca sd GDDH Ddng thdi, muc hgc phi phai tinh den ca muc phyc vu xa edng lap, dp dung ca chS boat hdi ciia Ioai ngdnh nghe ddo tao ddng, ca chS tai chinh phii hgp (nganh du bao dgng ddt phdi c6 vdi timg Ioai hinh gido dye sy phdn biet rd rang vdi ngdnh Theo do, cdn nghien ciiu viec kS todn, tdi ehinh, ngan hang ) phan Ioai cac dan vi sy nghipp Ddi vdi he dao tao cdng lap nhu GDDH theo tieu chi ve ngdnh day nghe, trung cdp chuyen nghe, ITnh vyc ddo tao vd ddi nghiep, cao dang, d^i hgc, hgc tugng su dyng nguon nhdn lye phi se dugc xay dung tren co sd ' sau dao tao d^ co co che chia se chi phi dao tao giua nhd rieng v^ phdn bo ngu6n lye kinh nude vd ngudi hgc Ddi vdi cde phi tir NSNN cimg nhu cd chmh ca sd dao t^o cd du dieu kipn ve sdeh hgc phi cho phii hgp ca sd vat chdt vd trinh dg dgi Chdng ban, theo tieu chi ve ngii giao vien eao cd kha nang nganh ngh§, ITnh vuc ddo tao thi cde trudng thuge ITnh vuc khoa hge CO bdn vd ngdnh su pham nen dugc nha nude cap kinh phi 100% tii NSNN di ddu tu cho edc boat dgng dao tgo cua trudng Trong dd, nhirng trudng thuge ITnh vyc kinh t&, ky thuat ling dung, dich vy thi nhd nude chi nSn cdp kinh phi cho cde boat ddng ddu tu co sd vat chdt, de hudng tdi vipc cde trudng tu chu dugc 100% ehi TX tir ngu6n thu hgc phi vd nguon thu sy nghipp Vi khdi cde trudng ndy cd thS thu hiit nhieu sinh vien theo hge Cac trudng ddo tao vS ITnh vyc ndng Idra nghipp, khoa hpc xa hdi dii cd the dugc xip vdo nhom trudng nha nude cdp mpt phan kinh phi thudng xuyen va todn bd kinh phi cho ddu tu xdy dung caban Phdn bd ngan sach cho cac eo sd GDDH edng lap ddi mdi theo hudng giao ngdn sdeh gdn vdi nhipm vy va san pham cudi Cling, theo kgt qud ddu ra, chuyen ho trg cho cde co sd dai hge cdng lap sang ho trg trye tiep cho ddi tugng thy hudng Tir tao su cdng bang, binh dang, vd dieu kipn lua chgn ca sd dao tao phii hgp vdi nhu edu hgc tap cua ngudi ddn, ddng thdi khdng phan bi^t co sd cdng lap vd ngodi cdng Idp cung cdp dich vy dao tao cd chat lugng Cde gidi phdp khde Thir nhat, hoan thien ca che tai chinh ddi vdi cac ca sd GDDH cdng lap Tap chi nghien cuTu Tai chinh ke toan O ( TAI CHINH VI MO Thir hai, nghien cuu va dp dung quan ly ngdn sach ddu tu cho cde ca sd GDDH cong lap theo kSt qud dau tren ca sd cde bien phap cy the la: Cde don vj phdi xay dyng dugc co eh6 kiem sodt noi b0 du manh de co the kiSm sodt viec su dyng nguon lye kinh phi dugc giao nhu thS ndo cho phii hgp va hieu qud nhat, ddm bao vipc thyc hien dugc cde muc tieu, cac nhipm vy ciia nha trudng theo diing cac cam ket ve kfit qua ddu ciia minh Dong thdi, nhd nude can co ea che rdng budc trdch nhiem chat che vdi dan vi sir dung ngdn sdeh, cu the Id thii trudng dem vi phdi chiu trdch nhiem vdi ket qud ciia don vi va chiu trdch nhipm gidi trinh vipc sii dung nguon tdi chinh de dat dugc ket qud dd Chinh phii edn xdy dung ca che ddnh gia hieu qud vd ket qua dau ciia cde trudng thdng qua cde kenh thu thap thdng tin khac nhu: Bg phdn chuyen trach ciia Bp Gido due vd dao tao nhu Cue Khdo thi vd kiSm djnh chdt lugng, Bp phdn kiem sodt noi bd cua trudng, tir ngudi hudng thy dich vu dao tao, tir edc td chuc dpc lap xa hpi cd tu cdch ve ddnh gia chdt lugng boat ddng cua edc trudng dya tren mire ddp ung yeu cdu cong vice cua dpi ngu ngu6n nhdn luc dugc dao tao Nhu vay, cac trudng can phdi thudng xuyen cap nhap vd cong khai thdng tin ve cde chuang trinh dao tao, kSt qua vd chat lugng dao tao Ddy ehinh la nhiing ca sd quan trgng 12> cho viec phan bd hieu qua ngu6n tai chinh tir NSNN cho edc trudng nhiing giai dogn tiep theo De thyc hi§n tdt co che ty ehii, tu chiu trdeh nhipm ve tdi chinh, bien che, bg mdy vd td chijrc boat dpng cde ca sd dai hgc, cao dang edng lap, hudng tdi viec qudn ly ngdn sach theo ket qud ddu thi edc bg, ngdnh, sdm ban hdnh cac van ban hudng ddn, edc tieu chi ddnh gid miic dO va chdt lugng hodn thdnh nhiem vy cua don vi dugc giao ty chu, nham thao gd khd khan ve co che, chinh sach, ddng thdi cdn tang cudng kiem tra, rd sodt, sira doi, bd sung, ban hdnh mdi edc tieu chudn, dinh miic vd md rgng ITnh vyc giao quySn ty chu cho cac don vi Ben canh dd, cac cd sd dai hpc cao dang cdng l§p vdn can ti§p tuc ddi mdi mgt cdch todn dien, xdy dyng quy che chi tieu ngi bd mang tinh chi tiet, ddm bao tinh cdng khai, dan chii vd cdng bang, xdy dyng dugc hp thong tieu ehi ddnh gia k^t qud boat ddng cua timg ngudi lao ddng, chii trgng gidi phap chi trd thu nhap theo hi$u qud cdng vipc, khuyen khich, hdp ddn, thu hiit ngudi cd nang lye, cd trinh dg; phdi xdy dung dugc chiSn luge tdi chmh hgp ly cho ddu tu CO sd v§t chdt ngdn ban vd dai ban, cd gidi phap ciia rieng minh de huy dgng mgi cd nhan, tap the tham gia vdo qua trinh phat trien chat lugng ddo tao cua nha trudng Ngoai ra, phdi coi trpng va tich cue tim kilm, thu Tap chi nghien cufu Tai chinh ke toan So 03 (128)-2014 ) hiit ngudn lye tdi chinh tir cac ngudn dy dn, nguon vdn vipn trg nude ngodi Tai ll^u tbam khao: "Bdo cdo quoc gia ve phdt trien eon ngudi nam 20II: Dfch vg xd hgi phue vu phdt trien eon ngudi", UNDP Viet Nam vd nen KHXHVN; De dn doi mai ca che tdi chinh gido due 2009-2014 Bp Gido due vd Ddo tgo; Nghi dinh so 40/ND-CP 29/8/2012 ciia Chinh phu ban hdnh chuang trinh hdnh dong eua Chinh phu thue hipn Ket ludn so 37; TS Lexudn Truang, 2012, " Hodn thipn ca che qudn ly tdi chinh doi vai cde dan v/ su nghipp gido due dgi hgc vd cao ddng cong Igp ", De tdi nghien ciru khoa hgc cdp Bp 2011, Vipn CL&CSTC Bp Tdi Chinh ... Nhd nude dam bdo kinh phi cho cde ddi tugng la hgc sinh thuge di^n chinh sach xa hdi, ngudi dan tdc thdng qua CO che cap true ti^p cho ddi tugng thu hudng de ddng hgc phi cho nha trudng TAI CHINH... rgng dSn cdng ddng dS dOng vi8n sy ddng gdp dau tu cho edng tac dao tao nguon nhan lye cho xa hgi Nhiing trudng dgi hgc danh tieng d My hdng nam cd th6 huy dgng nhieu ty dd la My tir nhiing cuu... phi cho ddu tu xdy dung caban Phdn bd ngan sach cho cac eo sd GDDH edng lap ddi mdi theo hudng giao ngdn sdeh gdn vdi nhipm vy va san pham cudi Cling, theo kgt qud ddu ra, chuyen ho trg cho cde