» » > NGHIEN cuu TRAO DUI HOAN THIEN C0 CHE TAI CHINH NHAM NANG CAO CHAT Ll/OfNG DAO TAO d CAC TRlTdNG DAI HOC CONG LAP Ngay nhan 13/6/2014 Ngay nhan lai'''' 24/7/2014 Ngay duyet dang 10/9/2O14 Ma so 9 1[.]
»»> NGHIEN cuu TRAO DUI HOAN THIEN C0 CHE TAI CHINH NHAM NANG CAO CHAT Ll/OfNG DAO TAO d CAC TRlTdNG DAI HOC CONG LAP Ngay nhan: Ngay nhan lai' Ngay duyet dang: Ma so: 13/6/2014 24/7/2014 10/9/2O14 9-14-NCTD-52 Le Thanh Ngoc (*) Tom tdt: Chdt Idang ddo tao dai hgc phu thudc vdo nhieu nhdn td, mgt nhiing nhdn td Id ca che tdi chinh Trong nhiing ndm qua, ca chi' tdi chinh truang dqi hgc cdng lap dd co nhieu thay ddi, tinh td chu tdi chinh, tinh linh hoq.t vd hieu qud cua ca che tdi chinh tdng biidc diigc ndng cao Tuy nhiin, ben canh nhiing ki't qud dat diigc, ca che tdi chinh Men hdnh udn cdn ton tai nhieu bdt cap, hqn che Bdi vii't ndy ddnh gid thiic trang ca che tdi chinh d cdc triiang dqi hoc cdng lap tqi Viet Nam, qua dd, de xudt cdc biin phdp hodn thiin ea che tdi chinh nhdm gdp phdn ndng cao chdt lugng ddo tgo bde dgi hgc Tix khoa: Ca chi tdi chinh, chdt liigng ddo tao, dgi hgc cong lap Crf sd Iy thuye't Quan niim ve cat che tdi hdnh, cdeh thUc van h a n h hg tho'ng tdi ehinh cua mgt do'i tugng eg t h e chinh Miic hoan thien "Ca ehe", theo tieng Phdp "mecanisme", co nghia Id each thUe hoat dgng ciia mgt tap hgp cdc ye'u to' phg thuge vao Theo Morgan (2005), ccf che Id cdeh thUe vdn h a n h mgt he tho'ng de hgdng de'n cdc mgc tieu ngdc ta, thuat ngU "cO che" dUdc hieu vd sd dgng vdi nghia Id nhUng qui dinh ve quan ly Tuy nhien, each hig^u don gian ddn tdi viec tach rdi cd che' vdi ngUdi Tren thgc te va cung vdi qud trinh phdt trien eua thudt ngU "eo ehe'" thi "ccf che" thgdng di lien vdi chinh sdch, la tong hoa cdc quan he chinh 5ach vd "ca che" dugc dung vdi ham y chi hien tugng d t r a n g thdi dgng chU khdng phai i trang thdi tinh Bai viet ung hg quan diem eua Johnstone :2009), theo cO che tdi chinh la tong hoa :ac quy tdc, phuong phdp, cong eg quan ly tai ;hinh dugc quy dinh mgt he tho'ng cac i'dn ban chii the cd t h a m quyen ban hdnh, luy dinh ve che qudn ly, each thdc dieu W nganhang cua ccf che tdi chink MUe d6 hodn t h i e n cua ccf che' tdi chinh dUgc ddnh gia dUa t r e n nhieu phuong dien khac nhau, theo muc dich vd pham vi cua ngUdi ddnh gid Trong bdi ndy, tdc gia ddnh gia tinh hodn thien cua ccf che' tdi chinh dga tren edc phuung dien: tinh dong bg, tinh cfing bang, tinh hieu qua vd t i n h Iinh hoat cua ca che' tai ehinh Tinh dong bg cila ca che tdi chinh Tinh ddng bg eua ccf che' tdi chinh dugc ddnh gia dUa t r e n tieu chi: sU thd'ng nha't, mUc d6 hieu lUc vd mde todn dien cua cde vdn ban, quy dinh, quy trinh, cde bg phan ca'u thdnh ccf che tdi chinh Johnstone (2009) ldp ludn rdng, CO che' t a i chfnh chi dat duge sg d6ng bg cd dUOc sU logic vd thd'ng nhd't cua cdc bg phan thugc ca'u true ben co che tdi chinh, eung nhu sd tuong thfch cua ban thdn CO che tdi chfnh vdi cdc thdnh to' ben ngodi, nhu CO cd'u to chUc cua don vi, trinh phdt NGHIEN cufu TRAO DOI « < « trien kinh te, su hgi nhdp quo'c te vd moi trudng phdp ly Tinh cdng bdng cua ca che tdi chinh Albrecht (1995) cho r ^ n g , t i n h cdng b a n g the hien co ch^ t d i chinh p h a i dam bao sU hdi hda giUa quyen Igi vd t r d c h nhiem, SU cdn b a n g giUa chi phi va Igi ich dem lai Nhd trudng cd t r d e h nhidm minh baeh hda cdc thong tin t a i chinh, d a m hao eung cd^p dich vu ddo t a o cd c h a t lugng, hieu qua, ddp dng sU mong dgi cua sinh vign vd cgng dong Mdt khdc, nhd trudng cung duge quyen thu hgc phi cao hon, tuong xUng vdi nhdng chuong t r i n h ddo tao cd chd't lugng Tinh cdng bdng cdn the h i e n qua phuong thdc cd'p p h a t n g a n sdeh nha nUde (NSNN) cho cdc trudng dai hgc, theo dd, ngdn sdch dUOc cd'p cdn cd vao so' lUOng vd chd't Iggng, higu qua eua dich vg ddo tao md nhd trddng cung cd'p cho xa hdi thay vi cdn cd vdo chi tigu sd' lugng dau vdo mang tinh chd't cdo bdng trUdng kinh te xd hgi, xu hUdng phdt trien cua thi trudng gido due ddo tao Tfnh Unh hoat cdn big'u hign d mde tg ehu eua cdc trudng dai hgc viec tim kie'm, suf dung nguon tdi chinh phu hgp vdi dac diem cua trUdng T h i i c t r a n g ccf che' t a i c h i n h of c a c trtfdfng dai h o c c d n g l a p Vi^t Nam h i ^ n Xet ve dae diem eua eo che' tdi chinh, cdc trudng dai hgc cdng lap duge ehia thdnh nhdm gom: tg chu hoan todn, tg chu mgt phan vd hodn todn khong tg chu ve cO che' tdi chinh De ddnh gid mUc hoan thign cua CO che tdi chinh trudng dai hoc cdng lap, tde gia chgn mgt m a n ^ o m 30 trUdng dai hgc tren dia bdn Tp Hd Ngi vd TP.HCM PhUOng phdp chgn mau nghien cdu ndy Id phuong phdp phdn tang TrUdc tien, tong the cde trudng dai hoc cdng lap dUgc phan chia thdnh edc nhdm theo tieu thdc ngdnh ddo tao Sau tdng nhdm, tac gia lai phdn chia cdc trudng thdnh tdng to theo tieu thdc mUc dd tu chu tdi chinh Dd'i vdi mdi td, tdc gia chgn ngdu nhien cdc trUdng va dam bao so' don vi eua mdi td dugc chgn tudn theo ty Ig so don Tinh hieu qud cua ca chi' tdi chinh vi cLJa td dd tdng the Mdu didu tra gdm Higu qud cua bd't ky hoat ddng ndo diu duoc 10 trudng thugc khd'i kinh te', 14 trudng thuoe phan dnh thdng qua md'i quan he gida lgi ich khd'i ky thudt, trUdng thuoc khd'i sU pham vd chi phi Dd'i vdi co che' tai chinh, hieu qua Bang cdu hoi dugc thie't kg' dga trgn quan t h i hien sU tdc dgng tdi edc quan he lien die'm cho rdng, mdc hodn thien cua eo ehe quan, ldm cho cac quan he thay doi theo tdi chinh phu thugc vdo tinh dong bg, cdng hudng tieh egc, vdi mgt mUe chi phi tha'p hdng, hieu qua, linh hoat eua ban than cO chg nhd't Hieu qua cua co che' tdi ehinh cd the tdi chinh Do vay, cdc cau hoi dugc phdt trien dugc ddnh gid thong qua viee so sdnh trang theo cac tieu thdc ngu tren va bdng cdu hoi thdi cdc quan he lign quan trUdc vd sau dugc gdi true tie'p cho edc chuygn gia qudn ly dp dgng co che' de xdc dinh nhUng bie'n ddi tdi chinh d cdc trUdng, qua dd thu duge sd lieu thgc tg' dat dugc su tdc dgng eua cd che' ve CO ca'u thu chi tdi chinh eung nhU ddnh gid mang lai NhUng t r a n g thdi quan he cua ngudi dugc phdng vd'n dd'i vdi co ehe tdi CO che tdi chfnh bao gom: co cd'u thu, ehi tdi chinh hien hdnh Phuong phdp sd dgng chfnh; ty Ig tong nguon thu thuan/vd'n ngdn bai vie't bao gdm tho'ng kg md ta, so sdnh vd didn dich nhdm dat dugc muc tieu nghien cUu sdch; sud't chi phi ddo tao/1 sinh vign Tinh linh kogt cila ca che tdi chinh Tinh dong bg cua ca che tdi Tinh linh hoat cua cd che tdi chinh thd hien khd ndng thich nghi vdi su thay ddi cua moi Nhin chung tinh ddngbd cua coche tdi chinh khdng cao Didm binh quan cua cdc phieu tra c- chinh nganhangppi Snl02*Th^ng 9/2014 l J >»» NGHIEN Cl/U TRAO DOI Hinh 1: Miic dp d o n g bp ciia ct* che' tai chinh d c a c trLtcfng d a i h o c c o n g l a p Miic dd toan dien •-.^ Muc hieu lyc Muc thdng nhat Nguon Bieu tra ciia tdc gid tic 30 trudng dgi hgc cdng lap (1 tUang ting v mUc trung binh, Id mtic cao, let miic rdt cao) ldi eho cdu hoi ve mUc thd'ng nha't gida cdc vdn ban la 2,8; eho cdu hdi ve mUe hieu Ige eua vdn ban la 3,7; eho cau hdi vd mdc todn dien cua vdn ban Id 3,3 (Hinh 1) Nhdng han chg' eg the ve tinh dong bg cua cO che' tdi chinh bao gdm: Mgt Id, cac vdn ban quy pham phap ludt vd cO che tdi chinh cdn thig'u nhd't qudn, nhieu quy dinh hudng ddn thuc hien cdn chdng cheo Chdng han, tai Nghi dinh 10/2002/ND-CP ngdy 16/01/2002, Chinh phu da cho phep cdc trUdng dugc todn 100% thu nhap tdng them cho cdn bg vien chUc theo thdng, nhung Nghi dinh 43/2006/ND-CP ngdy 25/4/2006 vd cdc vdn ban hUdng dan lai quy dinh viec tra thu nhap tdng thgm chi dugc chi theo quy vdi mdc tdi da 609c so' chgnh lech thu chi miic rdt thdp, Id n mua sdm vat tu, dung eg tai san ed gid tri dUdi 20 trieu ddng vdn phai sd dgng bdo gid, phai tie'n hdnh lam cdc thu tuc de nghi, bien ban chgn gid, quye't dinh chgn dcfn vi cung cd'p hdng hoa, ldm hop ddng, ly Cdc quy dinh vd ehe' lam viec, dinh mdc lao dgng da dggc xdy dgng td ra't lau, dd lac hdu so vdi thgc t i l n hien ngn viec toan gi& giang vd tinh todn dinh mdc bien che' giang day gap khd khdn Chdng han, viec quy dinh ngudn dai thg tien luong mdi tang them, nhieu trudng cho thd'y kha ndng tu trang trai gap rd't nhieu khd khdn Dieu ndy xud't phdt tii quy dinh mdc hgc phi qua thd'p, khdng du de' trddng cd the nang tien luong theo quy dinh Do dd, vdi mdc hgc phi hien nay, chi co khoang 80% cdc trUdng cd the tdng thu nhdp eho can bo giang vien td 0,5-1 Ian Didu ndy gay khd khdn ra't ldn cho viec dam bao ddi sd'ng eho cdn b6 giang vien trudng Hat Id, mdt sd quy dmh khdng cdn phu hgp vdi yeu cdu thUc tien vd moi trUdng ddo tao Ba Id, thdi gian hieu ldc cua vdn ban thd'p, dieu kien mdi Chdng han, theo Nghi nhieu chUa kip thUc hien, vda mdi thdc dinh 43/2006/ND-CP, sd tien chi xay ddng cO hien da thay ddi hodc chda cd hudng ddn kip ban (XDCB), mua tai san cd dinh phuc vu giang thdi Cdc Bg, nganh, cO quan ehu quan cf)n day, hoc tdp ndm khdng dugc tinh Id chi chdm, thdm chi chUa ban h d n h cde vdn ban phi thudng xuyen, khong dung nguon hgc phi de hddng dan theo Khodn Dieu 5, Khoan trang trdi Dieu ndy ldm cho viec ddu tu, mua Didu cua Nghi dinh 43/2006/ND-CP Id phd'i sdm ndm bdo cdo gap khd khan nhu phai hop vdi Eg Ngi vg, Bg Tdi ehinh hUdng ddn lap du toan rieng de trinh co quan chu quan phe thue hien quyln td ehu, tu chiu trdch nhiem duyet vd phai dugc kho bac chd'p nhdn vl nhiem vg, td chUe bg mdy, bign chg' vd todn Hodc theo Thdng tu 68/2012/TT-BTC ngdy nhdn sg dd'i vdi iTnh vgc sg nghigp thudc 26/4/2012 cua Bo Tdi chinh hudng ddn thi viee pham vi qudn ly nha nUdc cua Bo m nganhang Sri'r02»Thilng 9/2014 NGHIEN Cljru TRAO DOI Tinh cong bdng cua ccf che tai chinh Nghi dinh 43/2006/ND-CP chua tao sU cdng bdng chfnh sdch tuyen sinh vd tdng Hien nay, viec ca'p phdt, phdn bd ngan sdch luong td'i thieu cho cdn bd vien ehUc Cu the, linh vuc dao tao theo co che' khodn, cdn nhd nudc quy dinh mUc thu Ie phf tuyen sinh cd vdo du todn ndm trudc lien ke d l ldm cd thd'p, khdng du bu ddp chi phi, ddn tdi cdc sd giao kinh phi ndm sau cdng vdi mgt ty Ie trudng phai sd dgng mgt phan kinh phi chi tdng chi cua nhd nUdc cho giao due dai hgc thudng xuyen de bu Id cho sinh vien Ngodi Nhin chung, co chg* tdi chinh vdn chua the ra, mdi nha nUdc tdng luong td'i thieu cho hign dugc viec giao kinh phi NSNN gan vdi can bd vign chUc thi cdc trUdng phai tg edn viec giao khd'i lUgng vd rdng budc ve chd't do'i thu chi Dilu lam cho ede trudng khd lugng dich vg ddo tao dai hgc Phuong thUc edn dd'i ngudn tdi chfnh chi cho dau tU phdt phan bd ngdn sdeh dp dung hien hdnh theo trien, ndng eao chd't lugng ddo tao vd nghien CO chd giao du toan trdn co sd cdc dinh mdc eUu khoa hgc (NCKH) phdn bd dd Idm h a n ehg' higu qua sd dung ngudn lUc ngdn sdch Co che' ca'p phdt Tinh hieu qud cua ccf che tdi chinh ngdn sdch mgt cdeh binh qudn chu nghia, edo bing, khdng g^n vdi ke't qua ddo tao Id Co cdu nguon thu tdi chinh nguygn nhdn khdng thuc day thgc sU tinh ehu dgng cua cde don vi du todn, khdng tao Hinh bieu thi co cd'u ngudn thu tdi chfnh dilu kien ndng cao chd't lUdng ddo tao, khdng cua cdc trudng dai hoc cdng lap Theo dd, giup tdng sUe eanh tranh cua cdc don vi ddo ngudn thu chu yg'u tU NSNN cd'p, chie'm td tao nddc 46,73-53,58%; thu hgc phi, Ig phi cua ngUdi MUc hgc phi tha'p dan tdi khdng bu ddp du ehi phi hoat ddng thudng xuygn Hgc phi Id ngudn thu ngodi ngdn sdch chu yg'u de tri sU hoat dgng vd phdt trien eua trudng dai hoc Tuy nhien d nUdc ta, chinh sdeh tri khung hoc phi thd'p ddn tdi nhilu trUdng khdng mud'n chuydn sang md hinh tU dam bao chi phi hoat dgng ngudn thu khdng du trang trai chi phi cho ngUdi lao ddng, ehi phi trang thie't bi, phdng hgc, thu vien, gido trinh De ed them ngudn thu, nhieu trUdng phdi tdng quy md ddo tao, md rdng loai hinh lien ket, dao tao khong chinh quy Idm anh hudng xa'u tdi chd't lugng ddo tao Chinh sach hge phi tha'p ldm tdng su md't cdng bdng xd hoi nhieu hon bdi vi phdn bu ddp eho hge phi tha'p la'y td ngudn NSNN cd'p Song ty le sinh vien thupc t^ng Idp cd dieu kien kinh te' chig'm phdn ldn ngn tidn trO cap dd chu yeu roi vdo tay ngUdi gidu Didu ndy dd dugc khdng dinh ket qua nghign cdu eua UNDP ndm 2007 "cd den 359^ NSNN trg cd'p cho gido due ddnh cho em 20% cU ddn gidu nhd't, nhung chi cd 15'/^ ddnh cho eon em 20% ddn cU nghdo nhdt " hgc, chig'm tU 39,22-43,75% tdng ngudn thu Thu td hoat dgng NCKH vd thu sU nghiep khac chi chig'm mdt ty trgng nhd, khoang td 7,20-9,52% (Hinh 2) NhU vdy, ngudn thu NSNN vd hgc phi vdn Id ngudn thu chinh cua ede trudng dai hgc, ngudn chig'm khoang 91% tdng ngudn thu Ngudn thu td hge phi ciJa cdc trUdng dai hgc cdng lap mdi chi dam bao mgt phdn chi phi thudng xuyen eua trudng (khoang 40%), dd, Hinh 2: Cd ca'u ngudn thu tai chinh cua cac triidng dai hgc cong lap nganhang >'1I1> !-•[!_••' : N ; ^ >»» NGHIEN CliTU TRAO DOI ngudn ngdn sdch cap cho chi thudng xuygn dang ngdy cdng giam dan tie'n trinh tie'n dg'n tu chu hoan todn chi thudng xuyen Da so' cac trUdng edn han che' hoat dgng nghien cdu vd tridn khai n h a m n a n g cao chd't lugng ddo tao, trgc tie'p giai quye't nhflng vd'n dd thUc tidn phat trien kinh te xd hgi Do vdy, ngudn thu tU hoat ddng NCKH vd Ung dung eua cde trudng rd't h a n ehe' Cdc trudng chda cd chinh sach tich cgc thuc day mo'i lign kg't gifla trudng hgc, vien nghien cdu vdi cdc don vi kinh te', chUa gdn kg't cdng tdc ddo tao, NCKH vdi thUc tign ddi so'ng san xud't kinh doanh d l gia tdng ngudn thu Ca cdu chi tdi chinh Hieu qud cdc khoan chi cua trudng vl ndng cao chd't lugng ddo tao cdn ra't thd'p: ede ngudn thu cua cac trddng chu ye'u Id de chi luong nen ngudn tdi chinh lai de dau tg cho NCKH vd XDCB rat thd'p, tU dd anh hudng dg'n chd't lugng ddo tao Hdng ndm, edc trUdng sd dung ngudn ldnh phi chu ye'u cho chi thudng xuygn nhu chi luong; chi nghigp vu chuyen mon; chi sda chda, mua sdm vdt tu; chi hge bong sinh vien Cac khodn chi ndy chie'm td 82-87% (Hinh 3) Cf edc trgdng true thugc Bg Gido due vd Ddo tao, ty te ndy chiem 87-957c, tai Dai hgc Qudc gia Id 79-93% vd d trUdng cua Bd Cdng thuong la 72-89% Hinh 3: Cd c a u cac k h o a n chi cua dai hoc cong lap Ban VI tinh; % Ngudn m DiQu tra cua tae gta tii 30 trUdng dai hoc cong lap > urvinghe H g a n h a n g So 102'Thiing 9/2014 Chi cho NCKH va XDCB hau nhU chua dugc dam bao thie'u ngudn vo'n Ngudn tdi chinh cho NCKH vd cdng nghe cua cdc trddng dai hge vd cao ddng da t a n g hdng ndm nhUng vdn chua ddp d'ng dugc nhu cau Viec sd dung vd p h a n bo chua hieu qua, vdn cdn mang tinh binh quan va ddn t r a i Co sd vdt chd't dugc dau tu tU ngudn kinh phi khoa hge cdng nghg chua ddp dng dUdc nhu cau eua cac trudng, d mgt sd' don vi higu qua sd dung CO sd vat chd't chUa cao Cac khoan chi cho dau tu XDCB phu thuoc chu ye'u vao ngudn NSNN, nhung ngudn ndy Iai dugc phdn bd rai rde hdng ndm, cd nhflng dg an hi giai ngdn qud lau ddu tU ddn trai, ddn de'n lang phi va khong hieu qua Nhilu trddng chda cd quy hoach tong the, viee xdy dgng chua gdn vdi ygu eau sd dgng, tao ddng canh quan, mdi trUdng theo hudng ehuan hoa vd hien dai hda Sudt chi phi ddo tao Tdng hgp cde khoan chi thUdng xuyen cd'u t h a n h chi phf dao tao dugc tinh theo dau sinh vign dugc ggi Id sud't chi phi dao tao theo dau sinh vien Hien tai, mUc chi ndy ra't thd'p so vdi yeu cau ddo tao ddm bdo chd't Idgng vd yeu cau gifl chdn, thu hut giang vign gidi Tai Dai hge Qud'c gia TP.HCM, ehi phf ddo tao dai hgc tinh cho ndm hgc 2010-2011 trung binh Id 7,15 trieu ddng/sinh vien/ndm; khdi ngdnh ky thuat cd sud't chi phi dao tao cao nhd't Id 9,3 trieu ddng/sinh vien/ndm; khdi ngdnh kinh tg' cd sua't chi phi thd'p nhd't Id 4,9 tridu ddng/sinh vien/ndm Trong dd, NSNN ehiem tdi 40%, hge phf chiem 50%, cdc ngudn khdc chie'm 10% Tai Trudng Dai hgc Kinh tg' qud'c ddn, sud't chi phi ddo tao ndm hge 2010-2011 Id 6,56 trieu ddng/sinh vien/ndm Tai TrUdng Dai hgc Kinh te' TP.HCM, sud't chi phi ddo tao ndm hoc 2010-2011 chi Id 4,06 trigu ddng/ sinh vign/ndm NCMlENCtJrU TRAO DOI « < « B a n g 1: Suat chi phi d a o tgio n a m 2012 cua xa hdi, khong dap flng dugc yeu cau ndng Dan vi tinh: trieu dong eao chat lugng ddo tao thdi ky mdi Nh6m ng^nh Cong nghe vk ky thuSt Chi phi don Chi phi don vi hop 1^ vi thuc t^ 5,51 20,91 Khoa hpc tu nhien 6,82 20,65 Khoa hoc xa hoi 5,86 15,56 Su pham vk quan 1^ gido due 6,50 14,22 Nong nghiep, lam nghiep vk thiiy san 6,02 22,25 Y duoc 18,09 31,10 Kinh te vk luat 4,85 13,41 Nghe t h u a t 10,91 21,46 Trung binh 6,04 19,95 Ngu6n: Z,& H6ng Viet vd Phain Va Thdng (20141 Sud't chi phi ddo tao phdn dnh mflc chi thudng xuyen cho ddo tao dai hgc d nude ta rd't thd'p, thd'p hon nhieu so vdi nhu cau thdc te' cung nhu so vdi cde nUde khu vUc MUc hien tai khdng phu hgp vdi thdc tidn, khdng dam bao dugc chi phi gidng day vd cdc hoat dgng ndng cao chd't lugng Tai cdc co sd ddo tao, vi sua't chi phi ddo tao thd'p, cdc trudng khdng du t i l n chi ddo tao nen phai c^t gidm hoat dgng thUc hdnh, thgc tdp; thig'u ngudn lue tdi chinh de thtic dd'y phdt t r i l n dgi ngu giang vien; thig'u tdi chinh cho tdng cfldng co sd vdt chd't Bang cho thd'y chi phi don vi thUc te' hien d cdc trudng thd'p hon nhieu so vdi chi phf don vi hdp ly, Id mUc chi phi du dam bao ygu cau chd't lugng theo mat bdng gid ca chung cua thi trUdng Sud't ddu tu cho sinh vign thd'p xud't phdt td ngudn thu tdi chinh cua edc trUdng gap kho khdn Ngodi ngudn kinh phf NSNN cap cho chi thudng xuyen de ddo tao, mgt ngudn kinh phi chu yg'u khdc Id ngudn thu hgc phf, Ig phi cua ngUdi hgc, ngudn ndy chie'm tfl 86-90% d^u tu ngodi NSNN Nhin chung, nguon thu hgc phi dd khong theo kip vdi nhu cdu ddo tao Tinh linh hogt cua ca che tdi chinh Hien tai, cac ddn vi sU nghigp gido due vd ddo tao thuc hien cd che' tu chu quan ly tdi chinh theo Nghi dinh so' 43/2006/ND-CP 25/4/2006 cua Chinh phu Theo dd, ben canh viee quan ly theo trinh tu dg todn do'i vdi phan kinh phi dugc NSNN cap, cdc ddn vi sU nghigp gido dgc va ddo tao thUe Men eo chg' tu ehu tai chanh gan vdi tu chiu trdch nhiem ve td chflc, bd may, nhdn sU va hoat dgng Co ehg' ndy dd tao dieu kien cho cac trUdng ehii dong, linh hoat hon tim kie'm, khai thdc, da dang hda ngudn thu Viec eho phep ban hdnh, sd dgng quy che' chi tieu ngi bg da khuyg'n khich, thuc day cdc trudng tdng cfldng cong tdc quan ly ngi bo, tich cUc ddi mdi phuong thflc hoat dgng theo hudng tie't kiem, hieu qua Phdn ngan sach cap eho ehi hoat ddng thudng xuyen dugc thgc hien theo phudng thdc khodn, so' dU chua sfl dung he't ndm khdng bi thu hdi nop tra ngdn sdch md dugc ke't chuyen sang ndm sau thUc hidn tiep Didu gdp phan lam giam hien tugng lang phi cd gdng chi he't tien nien kg todn Tuy CO chg' trao quyln tU chu cho cdc dOn vi gido due vd ddo tao da phat huy dugc nhidu diem tich cue song tren thUc te', co ehe' tu ehu vd tai chinh hien hdnh vdn cdn mgt so' bd't cap Mot Id, cac trudng vdn chUa dugc tu chu hodn todn vl huy dgng ngudn tdi chinh Cde don vi thuc hien cd che tg chu 100% kinh phi thudng xuyen thi se khdng cdn dugc NSNN cd'p kinh phi hoat dgng thudng xuygn Ngudn thu chu ye'u cua ede ddn vi phdt sinh td ngudn hgc phf Song chinh sdch hgc phi hien hdnh lai nha nUdc quy dinh; hon nda, ngudn thu tg hgc phi phu thupc vao hai ye'u td co ban id so luong sinh vien vd mdc hgc phi Sd lUgng sinh vien lai phu thude khd nhieu vdo chi tieu ddo tao Bd gido dgc vd ddo tao kidm sodt vd sUc canh tranh cua tdng trUdng; mUc m cdngnghe n g d n H d n g So l02«Th,ini: 9/2014 >»» NGHIEN ClJU TRAO DOI hge phi thi hodn toan tudn thu theo che' gian hieu Iuc; giam sU ehdng cheo; don gian hge phi hien hdnh nha nudc quy dinh Nhu hda thu tuc h d n h chinh, che' ehflng tfl ke' vdy, ve thuc chd't cdc trfldng chi dflgc tfl chu todn; cd tdc dung hd t r g , thuc day tU chu tdi ve phia chi ma chfla dugc tU ehu ve phia thu chinh cua cdc trudng Dudi gde ndy, cdc trfldng thuc hien cd che' tu chu 100% kinh phi thudng xuygn du khdng Bg quan ly ngdnh, Hnh vfle can chu tri phd'i cdn dflgc NSNN cd'p kinh phi thudng xuyen hgp vdi Bg lien quan ban h d n h cdc vdn ban nhflng cung khdng duge md mang tg chu vl hudng ddn thUc hien quydn tU chu, tu chiu ngudn thu nen co ehg' tu chu hien h d n h la tu trdch nhidm Ban h d n h cac van ban quy dinh tieu ehi ddnh gia mUc hodn thien, cha't chu chfla day du, ehua toan dien Iflgng vd ke't qua hoat dgng cdc trUdng dugc Hai Id, CO che quan ly tdi ehinh hien hanh giao quyen tu chu Hudng ddn thd'ng nhd't thie'u sg phan biet vl eo che', chfnh sach gifla cdng tae quan Iy thu chi eua cde chuong trinh don vi thuc hien tg chu 100% kinh phi thudng ddo tao ehdt lugng cao, chuong trinh lign xuyen vd don vi thUc hien tU chu mgt phan kinh doanh, lien kg't, hgp tae vdi ede eo sd nudc phi thu&ng xuyen Cdc hoat dgng sd dgng kinh ngodi d l thu hgc phi tUOng xflng vdi chtft phi thfldng xuyen tai don vi duge thue hien theo lugng ddo tao da quy dinh t a i Khoan Dilu CO che' tg chu (ve ehi tieu) Tuy nhien, cdc don 65 cua Ludt Gido due dai hge vi ndy cung khdng dUOc hUdng ba't cfl cd chg' tdi chinh flu ddi nao ve thu hodc ve cac chinh sach De Luat Quan ly, sfl dgng tdi san nha nudc khdc so vdi cdc don vi duge giao tg dam bdo mgt so 09/2008/QH12 ngdy 03/6/2008; Nghi dinh phan kinh phi Khi so sdnh ve cd che, quydn lgi 52/2009/ND-CP 03/6/2009 di vdo thflc gida cdc co sd gido due thgc hien tg chu 100% tidn tai cdc trUdng dai hgc cdng lap thi B6 kinh phi thudng xuyen (khdng dugc ngdn sdch Tai ehinh cdn ban h d n h mdu hd so, nfii cap kinh phi thudng xuyen) so vdi cdc don vi dung edc vdn ban de nghi, de an sfl dgng tai thuc hien tu chu mdt phan kinh phi thudng san dd'i vdi don vi sU nghiep cdng lap dii xuyen (phdn thieu cdn lai ngdn sdch cap) thi didu kien dugc nhd nude xdc dinh gid tri tdi thd'y khdng cd sg khdc biet gi ve che' do, chinh san de giao quan ly theo cd che' giao vdn cho sach Do vdy, khong khuye'n khich eae ddn vi doanh nghiep Cd nhu vdy mdi tao didu kien phat huy diem manh cua cd che' tu chu cho edc trudng chu dgng hodn t h a n h thu tuc Ba Id, cdc trudng vdn phai chiu sg quan ly, kiem sodt cua nhieu cO quan chflc ndng, ddc biet la Kho bac nha nudc viec todn, rut kinh phi de ehi hoat dgng Kho bac kiem sodt cdc quy cua nha trudng, khdng eho chuyen tidn trich lap cde quy sang tdi khoan tien gfli d ngan hdng, hoae cdc khoan thu hoc phi, le phi phai gfli vdo kho bac vd khdng dugc hudng ldi sud't C a c giai p h a p h o a n t h i e n cd c h e ' t a i c h i n h Ndng cao tinh dong bg cua ca che tdi chinh Vdn ban ban hdnh cua cac Bg, ngdnh, co quan chu quan can dam bdo nguyen tdc tdng thdi m^ nganhang 'I(l2«Th.ing 9/2014 hd so trinh cd'p cd t h a m quydn phe duydt, nhanh chdng sfl dung hieu qua da't dai, tdi san hien ed, dong thdi khuyg'n khich cdc cd nhdn, to chflc va ngodi nude, kieu bdo Vigt Nam lien doanh, lien kg't dao tao vdi edc trudng, qua thu h u t cac kenh ddu tU mdi de cdc trudng chu ddng tham gia hgi nhap qud'c te' vl giao due ddo tao Bd Tdi chinh vd Bg Gido due vd Dao tao cdn tdng ke't, ddnh gia viec thuc hien Nghi dinh 43/2006/ND-CP, de cd ludn efl khoa hoc, tfl dd rut kinh nghiem, d l xua't giai phdp hoan chinh cde quy dinh cd chg' tu chu tdi chinh phu hdp vdi thuc t i l n , tig'n tdi dp dung dai trd cho cdc trUdng Sfla ddi Nghi dinh 43/2006/ND-CP theo nguyen tdc nhflng NGHIEN ClJfU TRAO BOI trudng ddp Ung du cac tigu chuan v l dgi n ^ giang vien, dam bdo chd't lugng thi dflgc giao quyln tu chu viec quye't dinh chi tieu tuydn sinh, chuong trinh dao tao, hdp tdc qud'c te, eho phdp thu mfle hgc phf du bu dap chi phf ddo tao, dugc quye't dinh chg' chi tra tien Ifldng, tien edng cho cdn bg giang vien, nhan vign theo ndng sud't, chd't lugng vd hieu qua cdng vigc Bat huge cde trudng phai cdng khai, chiu trdch nhiem giai trinh trUdc xa hgi vl chd't Iflgng dao tao vd phai minh bach hoa cdc khoan thu, chi tai ehinh, Chinh phu vd cdc bd nganh cd lidn quan can sdm ban hanh vdn ban hudng ddn thgc hien Ludt Gido dgc Dai hgc; ddc biet Id Dilu 32 vl quydn tU chu cua Cd sd giao due dai hgc Qua dc tao khung phdp ly eho cde trudng duoc tfl phdt huy sdng kie'n, tU chu thu, chi dua trgn cde ludt Ig, quy tde chung eua ludt phdp Chinh phu can ban hdnh cdc vdn ban khuyg'n khich sg eanh tranh ldnh manh gifla cdc trfldng; quy dinh trdch nhiem, nghia vu hd trg, ddng gdp tdi chinh tfl eae doanh nghiep sfl dung sdn pham ddo tao cua nhd trfldng Ndng cao tinh tdi chinh cong bdng cua »» NGHIEN cuu TRAO DOI thugc ngdn sach edp Phdn kinh phi trich lap cdc quy, khoan thu hgc phi, Ie phi va cdc ngudn thu hgp phap khac thi cho phep cac trudng chuyen sang md tdi khoan tien giii tai ngan hdng thflong mai de hfldng Iai, tien Idi ndy dfldc suf dung Id mgt ngudn thu hgp phdp" Tai l i e u t h a m k h a o Albrecht, D (1995) Finanang universities in developijig countries (London, Flamer Frsss) Jonhfitone, D B (2009) Worldwide Triads in Financing H i ^ e r Education: A Conceptual Framework, 7%e 5en>ice/7uba^^ Joumai, Vol 11 No 3, pp 287-303 L6 Hdng Vi$t vli Pham VO Thiing (2014) Chinh sdch tfing cUdng ngudn tfii difnh ngofii NSNN d cdc tntirng d^i h9c cOng l$p - Einh n ^ ^ m quo'c tS vfi bfii hoc cho Vi$t Nam, T^p cht Kuih ti & Phdt triin, stf 200 Morgan, E (2005) The Financial Management & Control in Higher Education, Boutledge Faimer Taylor & Francis T h o n g tin t a c gia: (*) T8 LS Thanh Ngpc hiin dang c6ng tdc tifi Khoa Ngdn hdng TrUdng Bai Ape Ngdn h&ng TP.HCM Cdc Itnh vUc nghiSn ciiu chinh: Kinh ti phdt triin, T&i chinh, Ngdn hdng Cdc nghien cdu dmjc c6ng 65" trSn: Tgip chl C6ng agh$ Ngdn hdng, T