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Nghien cuu | Research ^q ^^ir 2 F Quan ly tai chinh don vi su nghiep va giao due dai hoe trong boi eanh hien nay TS Dinh Thing ThMi Dai tioc Vinii D$uDangTu& Dai hoc Vinh Ph^Chimi STCNgheAn Quin Iy ti[.]
Nghien cuu | Research ^q.^^ir 2_F Quan ly tai chinh don vi su nghiep va giao due dai hoe boi eanh hien TS Dinh Thing ThMi Dai tioc Vinii D$uDangTu& Dai hoc Vinh Ph^Chimi STCNgheAn Quin Iy tii chinh la mdt bd phin, mdt khau ciia quan ly kinh td xa hdi va la khau quin ly mang Unb tdng hcpp Quin Iy tii chinb dugc coi la hcpp Iy, cd bieu qua ndu nd tao dugc mdt ca chd quin ly thich hcpp, cd tic ddng tich cue tdi c i c q u i trinh kinh td xa bdi theo eie phuomg hucing phit tridn da dugc hoaeh dinh V\ec quin ly, sii dung ngudn tii cbinb d cic don vi su nghiep cd lien quan hue tidp ddn bieu qui kinh td xa hdi dd pbai cd su quin ly, giim sit Idem tra nbam ban cbd, ngan ngua cic bien tucmg tieu cue, tham nbiing hong khai thic vi sii dung ngudn luc tai chinb ddng thdi nang cao hieu qua viec sii dung cac ngudn tai chinh Trong don vi su nghiep, Nba nude la cbii thd quan ly, ddi tucpmg quan Iy la tai chinb dom vi su nghiep Tai chinh don vi su nghiep bao gdm cac boat ddng va quan be tai chinh lien quem ddn quan ly, didu banh cua Nhi nude hong Hnh vuc su nghiep Nhi nude cd Uid sii dung tdng thd cic phuong pbip, cic hinh thiic vi cdng cu dd quin Iy boat ddng tii chinb ciia cic dom vi su nghiep hong nbirng dieu kien cu thd nhim dat dugc nhimg muc tieu nhit dinh Dd dat dugc nhiing muc tieu dd ra, cdng tic quin ly tii cbinb dom vi su nghidp bao gdm ba khiu cdng viec: Thir nhat, lap du toan thu, chi ngan sich n h i nude hong pham vi dugc cip cd thim quydn giao hing nam; Thii bai, td cbiic chip hinh du toin thu, chi tii chinb bing nam theo chd dp, chinh sich ciia Nhi nude; Thir ba, quydt toin thu, chi ngin sich Nhi nude Noi dung quan ly tai ciiinh don vj sir nghiep rieng cimg nbiing uu, nbuge didm va didu kien van dung khac Pbuang phap lip du toin tren co sd qui khir la phuomg pbip xic dinh cic chi tieu du toin dua vio kdt qui boat ddng thuc td ciia ky lien trude vi didu chinb theo ty le tang trudng vi ty le lam phit du kidn Nbu viy pbuang pbip niy rit rd rang, dd bidu va dd sir dung, dugc xay dung tuomg ddi dn dinh, tao didu kien, CO sd ben viing cho nba quan ly hong dom vi viec didu banh mpi boat ddng Phuomg phap lip du toin cip kbdng li phuomg pbip xic dinh cic chi tieu du toan dua vao nhiem vu, muc tieu boat ddng hong nam kd boach, phu hcpp veil didu kien cu thd bien cd ciia dom vi cbii kbdng dua tren kdt qua boat ddng tbue td ciia nam trude Nbu vay, day la phuomg pbip lap du toan phire tap bom kbdng dua hen sd lieu, kinh nghiem cd sin Tuy nhien, ndu dom vi sii dung phuong phip niy se dinh gii dugc mdt cich chi tidt bieu qua chi phi boat ddng ciia dom vi, chim dirt tirm trang mit cin ddi giiia kbdi lucpmg cdng viec vi chi phi tbue bien, ddng thdi giiip don vi lua cbpn dugc cich tbiic tdi uu nhit de dat dugc muc tieu ddra Phucmg pbip lip du toin hen co sd qui kbii li phuomg phip dom giin, de tbue bien vi pbil hcpp cho nhiing boat ddng tuong ddi dn dinh ciia dom vi Trong kbi dd, phuomg pbip lap du toin cip kbdng pbiic tap hem, ddi hdi trinh dd cao dinh gii, pban tich, so sanh giiia nhiem vu va didu kien cu thd ciia don vi nen chi thich hcpp vcii nhung boat ddng khdng thudng xuyen, bach toin rieng dugc chi phi v i Icpi ich Lap du toan thu chi ngin sich Lip du toin ngin sich Ii q u i trinh phin Uch, dinh gii giiia nang v i nhu ciu c i c ngudn tii chinh dd xiy dung c i c chi Ueu thu chi ngin sich hing nam mdt cich diing din, cd can cii khoa hpe va thuc Udn Cd bai phuong phip lip du toin thudng dugc sii dung Ii phuong pbip lip du toin hen co sd q u i khir (incremental budgeting method) v i phuong phip lip du toin c i p khdng (zero basic budgeting mettiod) Mdi phuong phip lip du toin tren cd nbiing dac didm Td chiic chip binb du toin thu chi Chip hinh du toin Ii q u i trinh su dung tdng hcpp cic bien phip kinh td tii cbinb, binb cbinh nhim bien cic chi tieu thu chi ghi hong du toin ngan sach ciia dem vi hien thuc Tren co sd du toin ngin sich dugc giao, cic dom vi su nghiep td chiic tridn khai tbue hien, dua c i c bien phip can tbiet d i m b i o hoin thinh tdt nhiem vu thu chi dugc giao ddng thdi pbii cd kd boach su dung kinh phi ngin sich theo dung muc dicb, cbd dd, tidt kiem v i cd bieu qua (8/2014) KINH T^ CHAU A - THAI BINH DUONG 23 Nghien cuu | Research De tiieo ddi qui hinh chip hanh du toan ttiu chi, cac don vi su nghiep cin Udn banh ttieo ddi chi tidt, cu thd timg ngudn thu, timg khoan ehi ky cua dom vi Thuc te cho thiy hong cic dom vi su nghiep, ngudn thu thudng dugc binb tiianh tir cac ngudn: Ngudn kinh phi cip phit tir ngan sach nba nude (NSNN) dd thuc bien nhiem vu cbinb tri, chuyen mdn dugc giao Day la ngudn thu mang tinb huydn thdng va cd vai trd quan trpng viec dim bio ngudn tai cbinb cho boat ddng cua cac don vi su nghiep Tuy nhien, veil cbu truomg ddi mdi tang cudng tinh tu cbu tai cbinb cho cac don vi su nghiep, ty hpng ngudn thu cac dom vi se cd xu bucing giim din nhim lam giam bcit ganh nang ddi vdi NSNN Ngudn thu tir boat ddng su nghiep: gdm cac khoan ttiu phi, le phi thudc NSNN theo quy dinh cila phap luat, theo cbe dd dugc phep dd lai dom vi VI du su nghiep y td, cac khoan ttiu su nghiep gdm thu vien phi, thu dich vu kham chiia benh, thu tir tbue bien cac bien phap tranh tbcii, thu ban cac sin phim vie xin pbdng benh Ciing vcii viec chuydn ddi sang CO cbd tu cbu tii cbinb, ty trpng ngudn thu niy cac dom vi su nghiep cd xu bucing cang tang Didu ddi hdi cac don vi pbai td chire khai tbie cic ngudn thu hop pbip nhim tang cudng nang luc tai cbinb ciia dom vi cac khoan ttiu tir nhin vien hg, bidu tang, cac khoan thu khac kbdng phai ndp ngan sach theo cbd dp Day la nhimg khoin thu kbdng thudng xuyen, khdng du h'nh trude dugc cbinb xic nbung cd tie dung hd trg don vi qui trinh thue bien nhiem vu Cic ngudn khie nbu ngudn vdn vay ciia cic td chirc tin dung, vdn huy ddng ciia cin bd, vien cbiic dom vi; ngudn vdn lien doanh, lien kdt ciia cic td chirc, c i nban hong va ngoii nude theo quy dinh cua phip luat Vcii cac ngudn thu nbu tren, dom vi su nghiep dugc tu chii tbue hien nhiem vu thu dung, thu dii Uieo mire thu va ddi tucpmg ttiu co quan nba nude cd thim quydn quy dinh Trudng hgp ca quan nhi nude cd thim quyen quy dinh khung miic thu, dom vi can cu nhu ciu chi phuc vu cho boat ddng, nang ddng gdp cua xa hdi dd quydt dinh miic ttiu cu thd ebo phil hop vcii tiing loai boat ddng, timg ddi tucpmg, nbung khdng dugc vugt qua khung miic thu ca quan cd ttiim quydn quy dinh Ddi vcii nbirng boat ddng dicb vu theo hgp ddng vdi cic td chirc, c i nhin vi ngoii nude, cic boat ddng lien doanh, lien kdt, don vi dugc quydt dinh eie khoin thu, miic thu cu ttid theo nguyen tic bio dim du bii dip chi phi vi cd Uch luy toin tir dd nit nbung bii hgc kinh nghiem cho cic ky tidp theo Dd cd the tidn binh quydt toin thu chi, cic dem vi pbii hoin tit he thdng bio cio tai chinh va bao cao quydt toan ngin sich Niiung van de dat doi vm quan ly tai chinh don vj sir nghiep d nmrc ta hien Phuong phdp lap du todn thu chi ngdn sdch: Trong didu kien cu thd d eie don vi su nghiep ciia Viet Nam bien nay, phuomg phip lip du toin hen co sd qui khii vin li phuomg phip dugc sir dung rdng rai Tuy nhien, dd dip ling yeu ciu ddi mdi ciia co chd tu chu tii chinh, cac dom vi su nghiep cd thd nghien ciiu hidn khai ap dung ttiir nghiem phuong phap lip du toin cip khdng cho mdt sd boat ddng tu cbii ciia don vi Nhu viy, qui hinh chip hanh du toan thu, cac don vi su nghiep pbai coi hpng cdng bing xa hdi, dam bao tbue hien nghiem tuc cic chinh sich, che 66 thu CO quan cd thim quydn ban banh Ddi vcii cac don vi dugc sii dung nhidu ngudn thu ddng thdi cin cd bien pbip quin ly thdng nhit nhim sii dung cac ngudn thu diing muc dich tren co sd hieu qua vi tidt kiem B6 dat dugc cic yeu ciu tren ddi hdi cic don vi su nghiep pbii sii dung nhidu bien phip khie nhau, dd phii td chuc be thdng thdng tin dd ghi nhan diy dii, kip thdi vi lien tuc giim sit qui trinh chip binb du toin da dugc xay dung Mudn vay cic dan vi pbii td cbiic he thdng chiing tii ghi nhin cic khoin thu, tren CO sd dd tidn hinh phan loai cac khoin thu, ghi chep hen he thdng sd sich v i dinh ky thidt lap cic bio cio Unh binb huy ddng cic ngudn thu Song song vdi viec td chiic khai thic cic ngudn thu d i m b i o tii chinb, cic dom vi su nghiep phii cd kd boach theo ddi viec sii dung c i c ngudn kinh phi diing muc dicb dd hoin thinh nhiem vu dugc giao hen co sd minh bach, Udt kiem va hieu qui Qudn ly chi: Mdt yeu ciu can ban ddi veil quan ly chi cac dom vi su nghiep la phii cd hieu qui va tidt kiem Ngudn luc ludn cd gicii ban nbung nhu ciu sii dung kbdng cd gidi ban Hoat ddng su nghiep didn tren pham vi rdng, da dang v i phiic tap din ddn nhu ciu chi ludn gia tang veil tdc dp nbanh chdng hong khi nang huy ddng ngudn thu cd ban nen tidt kiem dd dat bieu q u i hong quin Iy tii cbinh la vin dd vd ciing quan trpng Do dd viec phii tinb toin cho vdi chi phi thap nhit nhung van dat bieu qui cao nhit li vin dd quan tim hing dau ciia quan Iy tai chinb Mudn vay c i c dom vi phii sii dung ddng thdi nhidu bien phip kbic nhau, dd cd td chiic he thdng thdng tin bang sd lieu dd phin inh, ghi nhin kip thdi c i c khoin chi theo hing ndi dung ehi, tirng nhdm Quydt toin thu chi chi, muc chi v i thudng xuyen td chire phin Uch, dinh Quydt toin thu chi li cdng viec cudi cung ciia chu gii, tdng kdt nit kinh nghiem, hen co sd dd dd bien trinh quin Iy tii chinb Day la qua trinh kidm tra, tdng phip ting cudng quin ly chi hgp sd lieu ve tinb hinh chap banh du toin hong ky v i Vai trd ciia kd toin ddi vdi qui trinh quin Iy ttiu chi la CO sd dd phan tich, danh gia kdt qui chip binb du 24 KINH T^ C H A U A - THAI BINH DUONG (8/2014) Ndi dung cbinb ciia be thdng bio cao tii chinh va bio cio quydt toin Ii trinh bay mdt cich tdng quit, toin dien vd tinh binb thu chi va can ddi ngan sach; tinh binb tidp nban, buy ddng, sii dung cic ngudn tai chinb va su vin ddng ciia eie tii sin sau mdt ky kd toin Toin bd nhiing thdng tin trinh bay hen he thdng bio cio dugc xiy dung hen co sd ttidng Un kd toin cung cip Do dd he thdng b i o cio cd thuc, hcpp Iy hay khdng phu thudc phin Idn vio viec td chiic bach toin kd toin ciia dem vi nhu thd nao dd cung cip thdng Un chinh xic, kJp thdi cho viec lap bao cao Kbi sii dung cdng cu kd toan, cac dom vi phai td cbiic hach toan kd toin v i quydt toin toin bd sd thuc thu vi thuc chi hong nam, td cbiic tbue hien thdng nhit tir khau cbiing tir, tai khoan, bidu miu sd sich, bio cio Sii dung nhuin nhuyen cdng cu kd toin se gdp phin vio qui trinh thu thap, xir ly thdng tin phuc vu quydt dinh diing dan, kip thdi nghien ciiu khoa hpe da dugc cip cd thim quydn phe duyet chua? - Xem xet viec lip du toin cd can cir vao dinh mire, chd dp, ueu chuin bien hinh ciia co quan nba nude cd thim quydn quy dinh kbdng? Xem xet viec lap du toan diu tu xay dimg co ban da cd phe duyet ciia ngudi cd thim quydn chua? - can cir vao du toan ciia dom vi du toan cip dudi: + Don vi du toin cip II tdng hcpp ciia cac don vi du toan cip III vi giri ebo dom vi du toin cip I -I- Dom vi du toin cip tdng hop du toin ciia dom vi du toin cip 11 vi giii ebo co quan tai cbinh ciing cip Kiem tra viec thuc hien du todn: Co quan kidm thim xem cac co quan cbii quan cip hen (don vi du toin cip I) pban bd du toan ebo dom vi du toan cip ducii, cd can cir vao du toan co quan nba nude cd thim quydn giao khdng? Cd phin bd va giao du toan theo hai phin: Phin tbue bien cbd dp tu cbu va phin kbdng thuc hien chd dp tu cbii khdng? Kidm sii dung kinh phi thuc hien cbd dp tu cbii, cin xem xet tung khoan chi phi tbue hien chd dp tu cbii cd dung quy dinh kbdng? (cd vucpt qua chd dp, tieu chuin, dinh mire co quan nba nude cd thim quydn quy dinh kbdng? Cd ddng cbiing tir boi dom hcpp le khdng?) nhat Ii ddi vcii cic khoin chi toin ca nhan, chi thcinb toan dicb vu cdng cdng, chi tbue mudn, chi vit tu, van pbdng, thdng tin tuyen tmydn, lien lac, chi cdng tie phi hong nude, bdi nghi, chi cic doin di cdng tic nude ngoai va ddn khach nude ngoai vao Viet Ncim Qui trinh qudn ly tdi chinh: Ba khau cdng viec hong quan Iy tii cbinb dom vi su nghiep ddu hdt siic qucm hpng Ndu nbu du toin la phuong an kdt hcpp cac ngudn luc hong du kidn dd dat dugc cac muc tieu, nhiem vu dd va li co sd dd td chirc chip banh thi quydt toan la thudc hieu q u i ciia cdng tic lip du toin Qua dd cd thd thiy ba khau cdng viec hong quan Iy tai chinh cd quan be mit thidt vdi v i cd anh hucing true tidp den kdt q u i sii dung c i c ngudn lire nhim hoin thinh tdt eie chiic nang, nhiem vu dugc giao Mudn vay cac dom vi phai cd su chii ddng, linb boat hong boat ddng ddng thdi vdi viec sii dung tidt kiem, hieu q u i c i c ngudn luc Didu niy mdt mat phu thudc vio Hnh vuc boat ddng, cbiic nang, nhiem Kidm viec sir dung kinh phi quan Iy banh cbinb vu dugc giao, mat kbic phu thudc vio co cau td cbiic giao dd thuc hien chd dp tu cbii tidt kiem dugc: Cudi bd miy quin Iy, phuong thirc boat ddng, cich tbiic td nam ngan sach, sau da hoan cic nhiem vu, chirc bach toin kd toin khoa hpe Be dam b i o cic qui cUnb ve cic muc thu chi ngin cdng viec dugc giao, co quan tbue bien cbd dp tu chii sich, cin Udn binh viec kidm tra qui hinh quin Iy tii cd sd chi thip hom sd du toin kinh phi quin ly hanh chinb dugc giao (kinh phi ngan sich n h i nude cip, cbinh cic don vi su nghiep: cic khoin phi, le phi dugc dd lai theo chd quy Kiem tra viec lap du todn ngdn sdch: Cic co quan dinh, cic khoin thu hcpp phip kbic), kidm cin kidm cin kidm can cii lip du toan theo cac van xem xet kinh phi tidt kiem dugc cd sii dung dung ndi ban hudng din lap du toin ciia Bd Tii cbinh ddi vdi dung v i muc dich kbdng? cic dom vi du toin cip I, c i c hudng din ciia ciia co Ddi vcii kidm viec thuc hien du toin kinh phi quan quin Iy n h i nude c i p hen ddi vdi dom vi du toan khdng thuc hien chd dp tu chii, kidm nen xem xet cap II tung khoin chi ciia dom vi cd diing vcii quy dinh chi Viec lip du toin chi ngin sich pbii lip theo hai hien binb khdng? ndi dung rieng biet, dd Ii kinh phi thuc hien chd dd tu Kiem tra viec quyet todn kinh phi: Qui trinh niy, chii va kinh phi khdng thuc hien chd dp tu chii Khi kidm nen xem xet viec chuyen ngudn kinh phi kidm phai kidm hmg phan theo du toin kinh (ngudn thuc bien cbd dd tu chii va khdng ttiuc hien phi thuc hien chd dd tu chii vi du toin phin kinh phi chd dp tu chu) sang nam sau cd diing khdng? kidm khdng thuc hien chd dp tu chii lai sd kinh phi tidt kiem dugc, viec hach toan kd toin Du toin phin kinh phi khdng thue hien cbd dd tu v i muc luc ngin sach cd dung quy dinh kbdng? viec chii phii lip hen co sd sau: quydt toin ngin sich cd diing thdi han, bidu m i u Xem xet viec lip du toin cd can cir vao nhu ciu khdng? xem xet quydt toin cd dugc cdng khai khdng? ciia dom vi khdng? Cic du i n diu tu xiy dung co bin, c i c dd tii Quan ly tai chinh giao due dai hoc thai (2/2014) KINH T^ CHAU A - THAI BINH DUC7NG 25 Nghien cuu | Research kyhoi nhap trudng dai bpc cdng lip tang ngudn ttiu tii cac hoat ddng nghien eiru khoa hoc, cac boat ddng dao tao gin veil nbu ciu sir dung, phit hidn cic doanh nghiep" n h i trudng, tham gia sin xuit ciia cii vit chit, ^ phit buy vai hd ciia n h i trudng Ii tim nghien ciiu ling dung khoa bpc, ky thuat Cic hudng cd thd tin dung mpi ngudn vien hg thdng qua chuong hinh hgp tic song phuong va da phuong ddi vdi cac nude, eie td chiic qudc td, cic td chirc phi chinb pbii dd tang ngudn diu tu cho giio due Ngoii ra, ngudn thu ciia c i c trudng dai hpe cdn cd thd huy ddng dugc tu cac ngudn kbic, nbu: cac boat ddng sinh Idi (mua ban chung khoan, cho thue cac phuomg tien va co sd vit chit ciia nhi hudng, cac dicb vu cdng ddng ) hay dat giii thudng Cic trudng dai bpc cdng lip dugc sii dung ngudn ngan sich nha nude cip v i ngudn thu su nghiep d^ chi h i cho cic boat ddng ciia trudng, nhu: chi boat ddng thudng xuyen, chi boat ddng sin xuit, cung ling dicb vu, chi thuc hien cic dd tai nghien ciiu khoa hoc cic cip, ehi diu tu phit tridn, chi cic nhiem vu dot xuit dugc giao v i cic khoin chi kbic Theo Nghi dinh sd 43/2006/ND-CP, 30/8/2006 ciia Cbinb phu, cac trudng dugc tu chil tai chinh cd thd chi nbidu khoin, nbung pbii dip img dugc cic yeu ciu CO bin, nhu: Pbii lip du toin thu chi hang nam; Chi dung quy dinh, sii dung dung muc dich; Chi tidt kiem va cd hidu qua Quan Iy chat che tai chinh ndi bd, thuc hi6n chi Ueu, lip vi sii dung cic quy, tiieo dung quy dinh cila Nhi nude Su nghiep cdng nghiep hda, bien dai hda dit nude va bdi nhap qudc td ddi bdi phai cd ngudn nban luc chit lucmg cao, dugc dao tao bai ban Trong kbi dd, ngudn luc tai cbinb cua Nba nude kbdng thd du de dap img mpi nbu ciu dao tao, nhit la dao tao dai hpe Vitiid,viec tim mdt co chd cbinh sich hcpp ly dd buy ddng ngudn luc tai cbinb cho giao due dai hpe la rit cin thidt Tai cbinb cho giao due dai hpe hien banh la be tiidng cip kinh phi vin mang tinb tap tiling cao Cu tiie: - Vd CO cbd cip phit tai chinb tir ngudn ngan sach Ngudn tai cbinb Nba nude cip cho giio due dai hpe dugc xem nbu mdt khoin kinh phi mua sin phim dao tao, san phim nghien cuu, mua dicb vu chuydn giao hi ttiirc, chuydn giao cdng nghe hay cip dd Uiuc bien phiic Igi bgc tap dai bgc cho dan cbiing, vd nguyen tic, cd cich Nhi nude cung cip tai chinb cho cac hudng dai hpe, dd la: Cach thir nhit, hudng hinh mdt du toin ngan sach dinh ky (thudng la mdt nam) dua hen nbiing Unb toan ciia trudng vd chi phi ddi vdi luomg ciia can bd quan ly, giang vien va cac ydu td diu vao kbac Vdi nhimg khoan Udn dugc cip, trudng pbii sii dung cic khoan tidn niy vio nhimg khoin muc da dd (cip ngin sich nha nude theo diu vio) Cich thii bai, hudng dugc cip mdt khoin kinh phi "trpn gdi", dua hen sd tidn dugc cip nam trude cdng vcii khoan gia tang them bang nam va dugc phep sii dung sd tidn theo muc tieu ciia minh hong khudn kbd ciia phap luat Bit cap hong quin ly tii chinb giio due dai hpe Cich thii ba, tien dugc cip dua hen mdt cdng tbire phin inb dugc cic hoat ddng da qua, nhung trudng hien dugc tu sii dung tidn theo muc Ueu ciia minh Co He thdng giio due dai hgc Viet Nam hien mac sd dd tinb cho phin Icin cac cdng tbue la sd lugng cac dii da cd nbidu thay ddi so vcii hudc diy, nbung viec boat ddng dao tao (sd mdn, sd cip hpe, be sd quy ddi quin Iy he thdng van chua cd nhidu thay ddi, hudng de phin inh chit lucpmg hpe tip ciia sinh vien ) dai hpe cdng lip vin dugc quin Iy theo co chd cii gin Cich thir tu, Chinb pbii mua dicb vu hpe thuat ciia nhu cua ttidi I^ bao cip Cic hudng dai bpc cdng lap cac hudng dai hpe Didu tuong tu nhu each thir ba chiu su xet duyet tir sd lugng tuyen sinh, chuomg hinh neu hen, nhung Uen dugc cip dua hen nang boat dao tao (chuong hinh khung), ngin sich tai cbinh, ddng ciia trudng hong tuong lai chir khdng dua hen cho den thil lao cho giing vien, bd nhiem chiic danh Cich quin Iy niy da q u i lac hiu, Nhi nude tip boat ddng da qua ciia nba trudng (cip theo diu ra) vio bao cip, quan tim nbidu ddn c i c boat ddng giim Cich tbii nam, trudng dai hpe bin cic dicb vu sit, kbdng chd, ttiidu su tham gia ciia xa hdi, tim nhin giing day, nghien ciiu va tu vin cho nhidu loai hinh ngin ban v i tip vio ttiinh Uch nhidu horn Ii vao kbac nhau, cho nhimg ngudi sii dung la sinh vien va su phit tridn bdn viing vdi tim nhin dii ban cac CO quan cdng quydn dd liy kinh phi boat ddng Tuy nhien, ddi vdi c i c hudng dai hoc tu ttiuc/din Ngoii ra, Nhi nude cdn thuc bien viec cip phit lip v i c i c hudng dai hgc qudc td hay lien kdt qudc td, kinh phi de ttiuc hien cic cbe dp vd hpe phi, hoc bdng viec kidm soit cua Nha nude lai qui ttidng ttioing va tin dung cho sinh vien theo cic cbii truomg, chinh c i c hudng dai hoc khdng phii cdng lip dugc hudng sich cu tiid mdt sd quy chd rieng v i tuin theo eg chd ttii hudng, Nba nude cho phep cac hudng dai hpe cdng lap mac dil hien chiing ta van chua cdng nhin mdt ttii dugc ttiu hpe phi (Uiu su nghidp) theo khung bpc phi hxrdng "dio tao" theo diing nghia, phin giim sit ttieo Nhi nude quy dinh mdt chuin muc chung vd chit lucpmg cdn chua dugc Nha nude cung cho phep vi kbuydn kbieb cic Nhi nude quan tim diy du 16 KINH it CHAU A - THAI BINH DUONG (8/2014) Veil nhiing kbic biet hong cich quin ly niy (quin Iy bao cip, dinh hudng giim sit, khdng chd ddi vdi cic trudng cdng lap, cic trudng ngoii cdng lip cd CO chd quin Iy rieng) tao su thidu nhit quin hong toin he thdng, ddng thdi tao su canb tranh thidu binb ding giira c i c hudng dai bpc, lim ebo c i cic trudng cdng lap va cic trudng ngoii cdng lap ddu kbdng bai ldng vi ddu c i m thiy bi phin biet ddi xii Nhin ducii gdc dd toan he thdng, cd tiid nban thiy co chd quin Iy bien ttidi da kbdng cdn pbti hcpp vdi mdt be thdng giio due dai bpc phat tridn nbanh, da dang va pbiic tap bien Cic nhi quin Iy rd ring cbua ttiuc su tim mdt giii pbip tdng Uid cd tinh be thdng dd phit hidn eie hudng dai bpc hong bdi cinh mcM Cic giii phip nhir thir nghiem tu cbu tai cbinb, phat tridn mdt sd trudng dai bpc ding cip , rd ring chua mang lai hieu qui, chua cd Unh dot phi vi dai lau Didu ding ndi li tai cic trudng dai bpc cdng dugc giao tu cbii, Nhi nude lai khdng khdng chd c i viec chi, lin mire thu Bit cap dd da khidn cac trudng cdng lap phii tin dung mpi phuomg each dd tang ngudn thu, tir viec md rdng he tai cbiic den cac chuong trinh lien kdt nude ngoai, chuomg trinh chit lucpmg cao; hoac la giam lugng sinh vien he chinb tbiic, md rdng Idp sinh vien he tu nguydn ddng Udn, nguy co tao Unb trang phat tridn tu phit, thidu kidm soit, giy mit can ddi hong dao tao dai bpc Hom nua, ngudn kinh phi cap phat ban chd, nen tac ddng khdng nhd ddn chit lugng ngudn nhin luc vi boat ddng nghien cuu khoa bpc tai cic trudng dai bpc Vi ngudn kinh phi ban cbd, dac biet la cac khoan chi dao tao cho giing vien, phit hidn ngudn nhan luc, nen thu nhap cila dpi ngii giing vien tai c i c hudng dai bpc cdng lip cdn thip Do dd, c i c giing vien cd trinh dp, cd kinh nghiem ddu bi c i c trucmg dai bpc tu tbue, din lip Idi keo tham gia trd thinh c i c giing vien thinh giing dd tao didu kien gia tang thu nhap Dieu din ddn viec hiu hdt c i c giing vien hoac bi qua tai kbdng cd didu kien tu cap nhat, bdi dudng bin thin, hoac lang cdng viec giang day chinb tai co sd cdng lip dinh Chit lucpmg Giio due, thudc Dai bpc Qudc gia Ha Ndi (VNU-CEA) va sip tdi la Tmng tam Kidm dinh Chit lugng Giio due, Uiudc Dai bpc Qudc gia TP Hd Chi Minh (VNU-HCM EAC) Cic tmng tam dugc quydn dua cic quydt dinh cdng nban hay khdng cdng nban cac trudng dai hgc, cic chuomg trinh dao tao dap ling ueu chuin kidm dinh chat lucpmg giao due, ma kbdng bi can tbiep bcii ben thir ba dti la ca nban, bay cip quydn lire nao Cung theo Bd Giao due va Dao tao, td chirc kidm dinh chi Uiudc Nba nude giai doan diu dd cd ttidi gian binh va phat tridn Sau nam diu, cic dom vi niy se tich ddc lip hoin toan, hong Id tnnb ddn 2015 se lap td chirc kiem dinh va sau nam 2015, cho phep lip cic td cbiic ngoii cdng lip Day cd the coi la mdt budc Udn hong cdng tac quan ly giao due dai hpe Bdi cac td cbiic la nhung dom vi "giii ciia" chit lugng ebo cic trudng, cdng bd ebo cdng chiing bidt trudng nio dat chuin chit lugng vi ding tin cay Cin ddi mcii co ciu ngin sich giao due dai bpc dd kinh phi nha nude dugc cip theo sd sinh vien tbue td, chii kbdng pbii theo ngan sach cdn lai tir nam trude, hoac theo chi tieu tuydn sinh Tmng uong dd Ciing cd thd xem xet viec cip kinh phi dua hen hieu qui thuc bien, nbu ciu Nhi nude theo each tac ddng vao tdng cung hen co sd nim bit tdng ciu Quin Iy tii cbinb ddi vcM giio due, dio tao ndi chung vi cip dai bpc ndi rieng li mdt qui hinh lien tuc, liu dai Quin Iy tii chinb pbii cdng khai, minh bach, diy kbdng chi li yeu ciu cd tinb nguyen tie hong quin tri qudc gia, m i cdn la phuomg tbiic dam bio hich nhiem xa bdi ciia trudng dai bpc ddi vcii xa bdi Ben canh dd, dd giai quydt nhimg khd khan vd mat ciu, Chinh pbii cin xiy dimg mire kinh phi toin dien cip bai, dua vio chuong trinh didu tra vd thu nhip gia dinh vi kinh phi phii tri true tiep cho sinh vien cac CO sd giio due dai bpc d Viet Nam cd thd xiy dung d mire bd sung phi huydn thdng nhim vio ddi tugng ngudi lao ddng khu vuc tu nhan, nhu: cac chuomg trinh thae si quan tri kinh docmh, hoac chuang Bdi cinb tinb binb kinh td cdn kbd khan chung, trinh cip chiing ehi vd ngdn ngu, khoa bgc, miy Unb nhit li tinb trang hut ttiu ngin sich n h i nude, img dung, kinh td, luit, hoac cac chuyen mdn khie thi viec tang them ngan sich cho giio due dai hpe Ii Cic hudng trinh cip chiing chi v i khdng cip bing mdt bii toin nan giii Vi Uid, dd phit tridn giio due dai nbam vio ddi tugng ngudi lao ddng khu vuc tu nhin hpe, khdng thd chi dua vio kinh phi cip phit cua Nhi cd thd giiip tang cudng mdi quan he giira trudng dai nude, m i didu quan trpng nhit la xic dinh dung vi tri, bpc va khu vuc tu nhan Khi cac cdng ty tu nban du vai hd cila Nhi nude nen giio due qudc din, tii kidn mudn chuydn mdt phin hoac toan bd cic kinh dd cd CO chd, chinh sich huy ddng cic ngudn lire da phi cho dich vu nghien eiru vi phit tridn dd c i c trudng dang tii x i hdi diu tu cho giio due ndi chung, giio dai bpc tbue hien, bp cd the ddng gdp kinh phi khdng due dai hoc ndi rieng Theo chiing tdi, Nhi nude cin: chi qua viec true tidp mua dich vu, m i cdn cd thd - Cii cich he thdng giio due qudc din theo hudng cung c i p vdn diu tu trude mat va liu dii Giao quydn tu cbii tai cbinb cho cic trudng dai bpc thi hudng Tren co sd dd, Nhi nude phii xiy dung dugc chuin chung cho giio due dai hoc Tii dd, tang la chu truong diing din, phu hcpp vcii xu hudng phit cudng cdng tic giam dinh chit lugng Vira qua, Bd tridn qudc td, nhat li bdi cinh ngin sich n h i Giio due va Dio tao viia lap Tmng tam Kidm nude cdn han che Tuy nhien, co cbd khd cd thd phit (8/2014) KINH Ti CHAU A-THAI BlNH DUONG 27 Nghien cuu | Research buy hieu qui ndu chi Ii "tu chii niia vdi".Thyc bien Nghi dinh 43 ciia Chinb pbii vd quy dinh quydn tu cbu, tu cluu hach nhiem vd thue hien nhiem vu, td chiic bd may, bien cbd va tai cbinb ddi vdi dom vi su nghiep cdng lap, Bd GD-DT da pban loai va giao phuomg an tu chii tai cbinb cho mdt sd don vi true thudc Bd, dd cd trudng Dai bpc dugc giao tu dam bio chi phi boat ddng thudng xuyen Siu hudng dai bpc dugc Bd GD-DT cbpn thi didm tu dim bao toan bp kinh phi boat ddng thudng xuyen la Dai bpc Ngoai tiiuomg, Dai bpc Kinh td qudc dan, Dai hpe Kinh td TP Hd Chi Minh, Dai bpc Ha Ndi, Dai bpc Md TP Hd Chi Minh va Vien Dai bpc Md Ha Ndi Sau hom gin nam thuc bien, viec tbue hien tbi diem co chd tu chii tai chinb d cac co sd giao due Dai bpc da dat nhimg ttianh cdng budc diu, nbung ben canh dd ciing cdn tdn tai nbidu bit cap cin thio Tbue td cho thiy, viec giao ty cbii tai cbinh nhung khdng dugc giao tu cbii vd miic thu bpc phi, cac co sd dao tao vin pbai tbue hien muc thu bpc phi hong h i n quy dinh thip, khdng bii dip dii chi phi boat ddng thudng xuyen nen viec thuc bien tu cbii tii cbinb kbdng Uiuc chit Nghi dinh 43/CP cd pban loai cic dom vi tu chil tu dam bao 100% kinh phi chi thudng xuyen va tu dam bao mdt phin kinh phi chi thudng xuyen nhung quy dinh thu la nhu nen thidu co chd kbuydn kbich cac dom vi tbi didm tu chil hong viec tang ngudn Uiu Ngudn thu bien ciia cac trudng dai hpe cbii ydu vin la ngudn thu bpc phi Ngudn thu dugc quydt dinh bdi bai yeu td: Chi tieu dao tao va muc thu Tuy nhien, cac dom vi thi didm tu cbii vin bi kbdng chd chi tieu dao tao theo quy dinh ciia Bd GD-DT vi miic thu bpc phi, le phi bi gidi ban Uieo ND 49/CP cua Cbinb pbii ve khung bpc phi Tren thuc td, cic trudng niy bi cit giim ngin sich chi Uiudng xuyen nhung lai Uiuc bien ttiu nbu cic hudng dai hpe khie nen din ddn cic hudng khdng mudn Uiam gia ttii diem tu cbil tai chinb Co cbd giao quydn tu cbu tii cbinb cho c i c hudng dai hpe cdn bit cap d chd, mdt sd co sd dao tao di tien phong hong viec ttiuc bien ty chil toan bd kinh phi boat ddng ttiudng xuyen nbung nba nude thidu nhiing chinb sach khuydn kbich cao hom cic don vi dugc ngin sich nhi nude bd hg, din den khdng khuydn khich cic dom vi chuyen tir loai binb ty cbil mdt phin sang ty cbii toin bd kinh phi boat ddng thudng xuyen , ngugc lai mdt sd dom vi dang de ngbi dugc quay trd lai loai binb dugc ngin sich nhi nude hd hg mdt phin kinh phi boat ddng Vdi cic hudng dugc giao ttii diem ty chii tii cbinh, mac dil cic dom vi niy khdng cdn dugc ngin sich nhi nude cip kinh phi boat ddng ttiudng xuyen nbung IS KINH T^ C H A U A - THAI BINH DUONG (8/2014) kbdng dugc hudng bit cu co cbd tai cbinh uu dai nio so vdi cac dom vi dugc giao tu d i m bio mdt phin kinh phi chi thudng xuyen Ben canh dd, hien chua cd quy dinh viec buy ddng vdn va vay vdn ciia c i c td chirc Un dung cho cic boat ddng dich vu cdng de khuydn khich cac dom vi chil ddng giii quydt viec thidu pbdng bpc, co sd vit chit , dap ling yeu ciu phit tridn cua don vi B6 giii quydt cic bit cap neu hen, cic trudng cin dugc hao quydn tu cbii bom nua, ty chiu trich nhiem vd boat ddng dio tao, tu cbii vd boat ddng lien doanh, lien kdt v i hcpp tic qudc td Didm quan hpng nira li cic trudng cin dugc ty chii nhidu bom hong viec tra thu nhap ebo ngudi lao ddng dd thu biit cac thay giao vi chuyen gia gidi phuc vu nba trudng Tai lieu tham khao Dang cdng san Viet Nam (2013),Nghi quydt Hdi ngbi Tmng uong kbda XI vd ddi mdi can ban, toan dien giao due va dao tao Qudc bdi nude Cdng hda xa hdi cbii nghia Viet Nam (2002), Luat IMgan sach Nhi nude sd 01/2002/QHll ngiy 16/12/2002, Ha Ndi Ronald J.Thaeker (1994), Nguyen ly kd toan My (Sacb dicb), Nha xuit bin Thdng ke Hi Ndi Diep Som (2005), "Cii cich binh chinh cin cd su gdp sire cila cdng nghe thdng Un", Tap chi Thanh tra Tai chinb, 39, tr27-30 Tdng cue Thdng ke (2013), Nien giam thdng ke 2012, Nha xuit bin Thdng ke Hi Ndi ... nghiep d nmrc ta hien Phuong phdp lap du todn thu chi ngdn sdch: Trong didu kien cu thd d eie don vi su nghiep ciia Viet Nam bien nay, phuomg phip lip du toin hen co sd qui khii vin li phuomg phip... dit nude va bdi nhap qudc td ddi bdi phai cd ngudn nban luc chit lucmg cao, dugc dao tao bai ban Trong kbi dd, ngudn luc tai cbinb cua Nba nude kbdng thd du de dap img mpi nbu ciu dao tao, nhit