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Doi md\ chmh sach tai chmh trong giao due dai hoc cong lap ThS N G O Y I N X U A N TRCfCJPlG Hoc ven Chmh tr̂ Quoc gia Ho Chi Minh Trong bfii canh ngSn sach ngay cang h^n hep nhtf hi$n nay, viec lam t[.]
Doi md\ chmh sach tai chmh giao due dai hoc cong lap ThS N G O Y I N X U A N TRCfCJPlG Hoc ven Chmh tr^ Quoc gia Ho Chi Minh Trong bfii canh ngSn sach cang h^n hep nhtf hi$n nay, viec lam thg'nao CO ngu6n tai chfnh du Idn de phat trien giao due dai hpc dang la mOt bai toan kho Bi giai bai toan nay, khdng co each nao khac la phai doi mdi chinh sach tai chinh cho giao due d£ii hgc theo hvtdng nang cao tinh ttf chu, ttf chiu trach nhiem cua cac cd sd dao tao, coi cac dcfn vi nhtf mOt doanh nghidp va j hoat ddng theo erf che' doanh nghidp NHU'NG CHUYEN BIEN TICH cue Trong nhffng nam qua, cd che' quan ly tai chinh dd'i vdi gido due dai hpc dd ludn ludn cd sff van dong, ddi mdi phii hdp vdi ydu clu phdt tridn ciia dd't ntfdc Ngay tff dau nhffng nam 2000, Chinh phu dd ban hanh Nghi dinh sd 10/2002/ ND-CP, ngiy 16/01/2002 ve che dp tii chinh ddi vdi ddn vi stf nghidp cd thu Tid'p den, ngiy 25/4/2006, Chinh phu ban hinh Nghi dinh sd 43/2006/ND-CP quy dinh ve quyen ttf chii, ttf chiu trdch nhiem ve thtfc hidn nhidm vu, to chffc bd may, bidn chd' vi tii chinh dd'i vdi ddn vi sff nghiep cdng lap Nghi dinh 43 ddi ciing d i tao dieu kien de cdc trffdng ttf chii sff dung ngudn Itfc tai chinh, ttf chii boat ddng dd' ndng cao hidu qua va chd't Itfdng Tbeo dd, cdc trtfdng dtfdc ngdn sach nha ntfdc (NSNN) cap tien dau ttf, nhtfng ehi phi thtfdng xuyen, giao cac trtfdng ttf chii theo cdc nhdm: trtfdng ttf chu hoin toin ehi thffdng xuydn, b^dng ttf chii hdn 50% chi thtfdng xuydn; vi trtfdng ttf chii mot phdn d mffc dtfdi 50% ehi thffdng xuyen Cdc trtfdng tff bu dap kinh phi chi thffdng xuydn bang ngudn thu hpc phi Thffc hidn Nghi dinh 43, Bp Gido due va Dio tao dd phan loai va giao phffdng an ttf chu tai chinh cho mdt so' ddn vi trtfc thudc Bd, cd trtfdng dai hpc dtfdc giao ttf dam bao ehi phi boat ddng thtfdng xuydn li: Dai hpc Ngoai thtfdng, Dai hpc Kinh te' Qud'c ddn, Dai hpc Kinh te'TP Hd Chi Minh, Dai hoe Hi Ndi, Dai Economy and Foreca.st Revie hpc Md TP Hd Chi Minh va Vien Dai hpc Md Ha Ndi Cd the ndi, Nghi dinh sd'43 da tao ddng Itfc quan trpng dd'i vdi ede ed sd gido due dai hpc edng lap vide ndng cao quyen ttf chii, gan vdi ttf ebju trach nhiem vide khai thdc, phat huy ede tiem nang de phat b-ien Tbeo sd'lidu bao cao chtfa day du eiia cac bd, nginh Trung tfdng tinh dd'n ngiy 30/12/2011, da cd 178 cd sd giao due dai hpc thifc hien Nghi dinh sd'43, vdi tdng so kinh phi NSNN ca'p li 3.603 ty ddng, chid'm 56% chi thtfdng xuydn, ngudn thu ttf boat dong stf nghiep li 2.777 ty ddng, chid'm 44% chi thtfdng xuydn d cdc ddn vi ndy Trong dd, ed ddn vi ttf dam bao kinh phi boat ddng thtfdng xuydn (chid'm 3%); 140 ddn vi dam bao mpt phan chi phi boat ddng (chiem 79%); 32 ddn vi NSNN dam bao (chid'm 18%) (Trtfdng Giang, 2011) Thtfc te'trie'n khai eho thd'y, viec thtfc hien cd chd'ttf chii tdi chinh dd tao dieu kidn ebo cdc trtfdng dai hpc, cao dang chii ddng td chtfc boat ddng chuyen mdn, gan vide qudn ly, sff dung ngudn life tdi chinh vdi chat Itfdng va hieu qua boat ddng Mdi trtfdng va cdnh quan stf pham d nhieu trtfdng dtfdc cai thien dang ke, gdp phan md rdng quy md, ndng eao chd't Itfdng dio tao Thu nhdp eiia edn bd, giang vien, tffng btfdc dtfdc eai thien Binh qudn thu nhdp tang them cua cdc ddn vi stf nghidp cdng lap khoang tff 0.5 de'n lan tien Itfdng cd ban SONG, V A N C O N N H I E U BAT Cy^iP Ben canh nhffng thdnh qud tich ctfc mang lai, cd che tdi chinh hidn ddi vdi gido due dai hoc vdn edn mdt sd'tdn tai, bd't cap Cu the la: - Cdc trtfdng dai hpc dtfdc giao ttf chu chi, nhtfng lai khdng dtfde giao ttf chii thu Day la ed ehe' hdi nghich ly vdi mdt yeu eau ra't quan trpng li cdc cd sd gido due dao tao, nhd't la cdc ed sd cd the ed ngudn thu eao dang dtfdc van ddng, khuye'n khich chuyen sang hoat ddng theo cd che nhtf mpt doanh nghiep, lai rang 47 MGHIEM CCra - TRAO DOI mi? phai vay dimg diroc chian iLigc iai chinh liap ly cho dau tir co so vSt chJil irons iiirfin lian va dai har cffu cua chung tdi, can thffc bidn mpt so giai phap sau vide xdy dtfng va thtfc hidn co chd' tdi chinh cho cac trffdng dai hpc cdng lap: Thd nhdt, can cd tu mdi ve sh pham hdng hoa gido due dai hoc Kinh nghiem the gidi cho thd'y, san pham cua gido due dai hpc dtfdc coi la mot san phi'm thtfdng mai ed the mua ban tren thi trtfdng nhtf nhffng hing hda Ididc Dieu niy tao xu the' thtfdng' mai hda gido due dai hpc d nhidu ntfde trdn the' gidi, doi hoi ede trffdng, cdc cd sd cung cap dich vu dio tao phai khdng ngffng thay ddi vd phdt trien, ddp ffng yeu cau thi trtfdng ve sd' Itfdng, ch£t Itfdng ngudn nhdn life dieu kien ngudn Itfc cdng ban che Viet Nam can tie'p nhan xu the' mdt cdch thtfe sif va nghidm tue Khi d i coi san pham cua giao due dai hpc la hing hda, thi Nhi nffdc se xdy dtfng cdc cd chd' van hinh theo quy tac thi trtfdng Chd't Itfdng ciia bang hda cung thi trtfdng danh gid va stf tdn tai hay V A Y , D I Mdi THE NAO? phat trien cua cd sd gido due dai hpc cung thi trtfdng quyd't dinh Song, cGng cIn Ngay 26/5/2011, Bd Chinh tri da ed Thdng bdo Kd't Itfu y rang, Nhi ntfdc can phai tao dtfdc ludn sd' 37-TB/TW ve De dn "Doi mdi ed chd' boat ddng hinh lang phap ly td't, vdi nhffng cd che eua cdc ddn vi stf nghiep cdng lap, dd'y manh xa hdi gidm sat hidu qua, cung vdi nhieu chd tai boa mpt so' loai hinh dieh vu stf nghiep cong" Trong manh dd giam thidu tha'p nhat mdt trdi dd khang dinh, vide tie'p tuc thtfc hien chii trtfdng ddi eua cd chd' thi trffdng mdi cd ehe' boat dpng vd tdi chinh ciia cac ddn vi stf Thii hai, can sdm sda ddi lai Nghi dinh nghidp edng lap, dd'y manh xa hdi boa mpt sd loai hinh sd'43 dich vu stf nghidp edng thdi gian tdi la can thie't, Cd the thd'y, Nghi dinh sd 43 li btfdc phdi dtfdc tid'n hinh vdi quyet tdm cao hdn, ddi mdi dot phd chinh sdch tdi chinh cho manh me, ddng bp vi toin dien hdn ve cd che boat ddn vi stf nghiep edng Tuy nhien, trtfdc ddng vd tii chinh Do vay, yeu eau ddi mdi cd che tdi stf thay ddi ciia da't ntfdc, sau nam ap chinh ddi vdi cdc ed sd gido due dai hoc cdng lai dung Nghi dinh niy ciing cln cd nhihig cang trd nen ca'p thie't Trong thdi gian tdi, theo nghidn sffa doi phu hdp theo htfdng: bupc bp theo ed che' ngtfdc lai hoan toan so vdi cd chd' ciia mdt doanh nghiep - Thie'u cd chd'khuyd'n khich dd'i vdi nhffng ddn vi di tien phong vide thtfc bien ttf chii toin bd kinh phi hoat dong thtfdng xuyen, mi sff dung phtfdng an hd trd cio bang cho td't ca cdc ddn vi van hanh thtfe bien theo Nghi dmh 43 Dieu ddn dd'n khdng khuye'n khich eac ddn vi chuyen tff loai hinh ttf chii mdt phan sang ttf chii toan bd kinh phi boat ddng thtfdng xuydn Ngtfdc lai, mpt so'ddn vi dang de nghi dtfdc quay trd lai loai hinh dtfdc NSNN hd trd mdt phan kinh phi boat ddng Bdn canh dd, hien chtfa cd quy dinh vide huy ddng vd'n vi vay vd'n ciia cdc td chtfc tin dung cho cdc boat ddng dich vu cdng de khuyd'n khich cdc ddn vi chu ddng giai quye't viec thie'u phdng hpc, ed sd vdt chat , ddp ffng ydu cdu phat tnen cua gido due dai hoe, - Cdc trtfdng dai hpc dtfdc giao ttf chii tdi chinh hoin toin dang lam vao tinh trang thu khdng dii bii ehi Nguydn nhdn li mtfc hpc phi qua thd'p so vdi chi phi dao tao thtfc td', nhd't Id hpc phi ddo tao sau dai hpc Tran hpc phi bi khd'ng che, chi tieu tuyen sinh ciing bi gidi ban, ndn ede trtfdng kbdng the tang thu thdm nhu eau chi lai rd't Idn, mi lai kbdng dtfdc stf hd trd kinh phi eiia Nhd ntfdc 48 - Day manh hdn ntfa md rdng quyen ttf chu thu, ttf chiu trdch nhiem dd'i vdi cac cd sd giao due dai hpc cdng lap theo htfdng coi cdc ddn vi niy li doanh nghidp v i van hinh hinh tbeo cd che' doanh nghidp Do dd, ra't can thie't phai eho eac cd sd gido due dio tao quyen ttf quyet cac chtfdng trinh dao tao gan vdi chd't Itfdng, Nd'u ydu cdu ede cd sd niy ttf chii dtfa vao hpc phi, thi ngtfdi hoc se phdi ddng gdp Thay vi ddng hpc phi d mffc dp binh thtfdng de dap ffng yeu c^u cua ngtfdi ddn, thi edn phai cho cdc cd sd giao due dio tao cd che' tif chii thu tiif cdc dich vu kd ca vtfdt khung so vdi quy dinh neu nhtf hp cam kd't lim td't Vide se khuyd'n khich cdc cd sd gido due dio tao boat ddng theo c0 che doanh nghidp theo dung nghTa ciia nd - Doi mdi cd chd'tii chinh theo hffdng: giao quyen tff chu, tff chiu trdch nhidm eung cap dieh vu gan vdi nhu cau cua xa bdi Cu the la: Dffdc quydt dinh thu gid dich vu trdn cd sd khung gia tinh dii cdc chi phi can thid't cd'p eo tham quyen ban hdnh; Dtfdc bach todn day du chi phi; Dtfdc Nha ntfdc giao vd'n vi bao toan, phat trien vd'n; Dtfdc quyen quye't dinh vide s^ dung tien vd'n, tii san gan vdi nhiem vu dtfdc giao theo quy dinh; Dtfdc huy ddng vdn, gdp vd'n lidn doanh, lien kd't vdi cac phan kinh te'khdc, dd' md rpng vide cung cd'p dich vu stf nghiep cdng v i tff quye't dinh bien chd' vi tra Itfdng tren cd sd thang bang Itfdng ciia Nhi ntfdc va hidu qua, chd't Itfdng cdng vide Thii ba, ddi mdi chinh sdch hoc phi theo nguyen tdc chia se chi phi cac ntfdc trdn the gidi, chinh sdch hpc phi dtfdc xay dffng tren nguyen tdc chia se chi phi, bao gdm ed tien Itfdng cho gido vidn, chi phi boat ddng thtfdng xuyen eiia ed sd gido due dao tao, chi phi mua sam trang thid't bi day hpc va khdu bao tai san ed'dmh Ndn mffc ddng gdp niy da tao dieu kidn khd td't cho cac trtfdng cd the dau ttf nang cao chd't Itfdng, md rdng quy md trtfdng ldp Ngoii ra, mffc hoe phi phai tinh dd'n ca mtfc dd phuc vu xd hdi ciia loai ngdnh nghe dao tao (ngdnh dtf bdo ddng da't phai ed sff phan bidt rd ring vdi nginh ke' toan, tii chinh, ngdn hdng ) Dd'i vdi be dio tao edng lap, nhff: day nghe, trung cap chuyen nghidp, eao ding, dai hpc hoe phi se dtfdc xay dtfng trdn cd sd chia se chi phi dio tao giffa Nbi ntfdc v i ngtfdi hoc Ddi vdi ede cd sd dao tao cd dii dieu kien ve cd sd vdt chd't va trinh dp ddi ngu giao vidn cao, cd kha ning cung cd'p chtfdng trinh dao tao chd't Itfdng eao se dtfdc phep thu hpc phi cao de bii dap chi phi dao tao Trong dii ban, cac ed sd giao due dai hoc thtfc bien cd che ttf chii tii ebinh can dtfdc trao quyen ve dinh gid dich vu vdi ttf each li ngtfdi cung ffng dieh vu Giffa cdc trffdng, ede nginh, nghe dio tao khac se cd mtfc hpc phi khdc nhau, phu thupc vdo chat Iffdng ddo tao ciia cdc brffdng va nhu cau hoc tap ciia xa bdi Thd tu ban thdn cdc trudng dai hoc can ddi mdi mdt cdch todn dien Theo dd, cdc ddn vi niy can xay dtfng quy che'ebi tidu ndi bo mang tinh chi tid't, ddm bao tinh cdng khai, dan chu vd cdng bing; Xay dtfng dtfdc he thd'ng tidu ehi ddnh gia ket qua boat ddng ciia tffng ngtfdi lao ddng Trong dd, chii trpng giai phdp chi trd thu nhdp tbeo hidu qua cdng vide, khuyd'n khich, hdp dan thu hut ngtfdi cd nang Itfc, co trinh dp Dac bidt, phai xdy dtfng dtfdc chie'n Itfpc tdi chinh hdp ly eho dau ttf ed sd vdt chd't ngin ban va dii ban Co giai phap eiia ridng minh de huy ddng mpi ed nhdn, tap the tham gia vao qua trinh phdt tridn chat Itfdng dao tao cua nha trtfdng Ngoai ra, phai coi trpng va tich ctfc tim kid'm, thu hut ngudn Iffc tii chinh tff ede ngudn dtf an, ngudn vdn vien trd ntfdc n g o i i • TAULIEU THAM KHAO Bp Chinh tri (2011) Ket ludn sd 37-TB/TW, ngdy 26/5/2011 vi De dn "Ddi mdi cache hoat ddng cua cdc dan vi sU nghiep cdng lap, day manh xd hdi hod mdt so loai hinh dich vu sU nghiep cdng" Qud'c hdi (2009) Nghi quyet sd35/2009/NQ-QH12, ngdy 19/6/2009 vi chu truang dinh hudng ddi mdi mdt sd ca chi'tdi chinh gido due, ddo tao tif ndm hoc 2010-2011 den ndm hoc 20142015 Bd Gido due va Dao tao (2009) Di an ddi mdi ca che tdi chinh gido due 2010-2011 Ld Xuan Trffdng (2012) Hoan thien cache qudn ly tdi chinh ddi vdi cdc dan vi su nghiep gido due dai hoc vd cao dang cdng lap, De tai nghien cffu khoa hoc cd'p Bd ndm 2011, Vien Chien Iffdc vi Chinh sdch tii chinh, Bd Tai chinh Nguydn Trffdng Giang (2011) Ddi mdi cache tdi chinh ddi vdi cdc ca sd gido due dai hoc cdng lap gdn vdi ndng cao chd't luang ddo tao, thuc hien muc tieu cdng bang vd hieu qua, tham luan tai Hpi thao Doi mdi cd che' tai chinh ddi vdi cac cd sd giao due dai hpc cdng lap thuc dd'y ndng cao chd't Itfdng d i o tao, thtfc hien muc tieu cdng bang vi hidu qua Ha Npi, ngiy 29/11/2011 Economy and Forecast Revi' 49 ... xa hdi gidm sat hidu qua, cung vdi nhieu chd tai boa mpt so'' loai hinh dieh vu stf nghiep cong" Trong manh dd giam thidu tha''p nhat mdt trdi dd khang dinh, vide tie''p tuc thtfc hien chii trtfdng... ed sd gido due dai hoc cdng lai dung Nghi dinh niy ciing cln cd nhihig cang trd nen ca''p thie''t Trong thdi gian tdi, theo nghidn sffa doi phu hdp theo htfdng: bupc bp theo ed che'' ngtfdc lai hoan... chtfdng trinh dao tao chd''t Itfdng eao se dtfdc phep thu hpc phi cao de bii dap chi phi dao tao Trong dii ban, cac ed sd giao due dai hoc thtfc bien cd che ttf chii tii ebinh can dtfdc trao quyen