TAI CHINH VI MO ( Sli 03 (128) 2014 ) Xac dinh gia tbanb dicb vu dao tao Giai phap trong yen nang cao chat lu*ffng dao tao dai hoc • • • Ths Ng6 Thi Thily Quy8n * "m Ys^y 4/11/2013, Tong Bi thu Nguyen[.]
( TAI CHINH VI MO Sli 03 (128)-2014 ) Xac dinh gia tbanb dicb vu dao tao Giai phap yen nang cao chat lu*ffng dao tao dai hoc • • • Ths.Ng6 Thi Thily Quy8n * "m Ys^y 4/11/2013, Tong Bi thu Nguyen Phd Trgng da ky ban hdnh Nghf quyet Hgi nghf idn / % / thir 8, Ban Chdp hdnh Trung uang khoa XI (Nghf quyit s6 29-NQ/TW) vi ddi m&i cdn bdn, A T todn dipn gido due vd ddo tgo, ddp ung yeu cau cong nghipp hoa, hipn dgi hoa dieu kipn kinh te thi trudng djnh hudng xa hpi chd nghia vd hpi nhpp quoc te, Trong do, nghj quyit nhdn manh gidi phdp "Doi mdi chinh sdch, ca che tdi chinh, huy dpng sy tham gia ddng gdp cua todn xd hpi ndng eao hipu qud dau tu dephdt trien gido d^c vd ddo tgo Timg bu&c bdo ddm du kinh phi hogt dpng chuy&n mon cho edc ea see gido due, ddo tgo cong igp Hodn thipn chinh sdch hge phi" T^i phai doi mdi chinh chung la chuyen mOt phdn, thgm Vay, van de dgt la lam thi sdch, cff che tdi chinh, hodn chi toan bg chi phi eua DTDH ndo de dam bao ngudn tai ehinh cho chinh ngudi hgc, dya tren cho ddo tao bdi cdnh ngdn thi^n chinh sdch hgc phi? Phdi doi mdi ca bdn ve tdi nguyen tdc, ggi Id "User pay sach han hpp vd khdng thi tiep tyc bao cap, nhu cdu chi chinh cho dao tao dgi hgc principle" (DTDH) Id mOt yeu cdu buc thiet Thyc tien d Met Nam hipn tieu cho DTDH khong ngiing ndy sinh tir nhihig thay ddi cd cung da chiing minh: So tang? Dilu hen quan din bdi tinh nguyen ly dudi ddy: lugng trudng DH, CD tu tang todn "Chia se chi phi" (Cost sharmg) dugc thyc hipn nhu thi ndo (1) Xu the phdt trien nhanh nhanh nhung nam qua Id giiia ngu6n: (a) Phdn dugc quy md nen DTDH lam cho mgt hipn tugng tdt ylu nhdm ddp cung cdp tir NSNN, (b) Phdn DTDH trd "dai tra" md ling nhu cdu to Idn v l gido dye ngudi hgc phdi chi trd hay hpc khdng mOt ngdn sach Nhd nude bdc cao ciia cdng chung ma cac phi, vd (c) Phdn ddng gdp cua (NSNN) nao gdnh chiu ndi, ke cd trudng DHCL khdng thi ddp ling cOng dong, ke ca ddng gdp cua cde Nha nude Chdu Au phiic Igi; ddy dii Mac du NSNN ddnh cho gido due da cham ngudng 20% chmh ca sd DTDH qua cde hogt (2) Chi tieu binh qudn cho tdng chi ngdn sdch vd da chilm ddng khoa hgc - edng nghp vd mpt sinh vien (SV), ggi la "Chi din 6,5% GDP (sd hpu 2008), cac djch vy cd thu eua co sd phi don vi" (Unit cost) diu da nen khd ky vgng tang them De giai quyet bdi todn nay, ta tang len rat nhanh, nhanh ban ngudn tdi chinh cho DTDH tii phai xet tdi ca sd khoa hgc ciia tdc dp phdt trien ciia nin kinh NSNN Nhung nguon ngan vipc gdnh chiu ehi phi te nham ddm bdo khd nang sach hgn hpp, chinh cac trudng DTDH Id xudt phdt tir vipc canh tranh ciia nen gido dye DHCL cimg dang trd thdnh DTDH la mOt logi hang hda cdng DTDH; vd nhiing nha cimg cap dich vy giao cOng khdng thudn tiiy (3) Qua nghien ciiu kinh te dye qua edc hp ddo tao ngodi Tmh "khdng thudn tiiy", dgc DTDH, dac bipt Id edc dac trung ehinh quy de cd nhihig ngudn thu dilm gdn vdi hang hda cd nhan ciia bang hda dich vu DTDH, ngodi ngdn sach, hoac phai tang ciia DTDH thi hipn d ch§ ngudi ta cho rdng, "khdng cd dii sd lugng vd quy md ddo tao, md DTBH cd khd nang logi trir, mgt CO sd triet ly vd kinh tl de huge them edc logi hinh ddo tao khdng em ddnh dugc mOt cho hgc phdi cung cdp tdi chinh cho chinh quy dilu kipn ndng trudng dai hgc duang DTDH bdng NSNN" vd xu thi lye vat chdt cdn hgn chi nhien logi tru vd dnh hudng den * Hge vipn Tdi chinh \y T?p chi nghien cuTu Tai chinh k^ toan C So 03 (128) - 2014 ' ) viec sii dung dich vy cua cde em khde Hon niia, ddu tu cho DTDH ciing la mgt logi ddu tu rat cd hipu qud Vao nhiing tb^p ni6n cudi cua thi ky trudc, ngudi ta da ude tinh dugc sudt thu Igi binh qudn d ddy la vdo khodng 15 - 20% v l mat ca nhdn va khoang 10-15% v l mat xa hdi Ndi rieng, sudt thu Igi ve mat ca nhdn d cde nude mdi phat trien Id rat cao Vi du, d Singapore: 25,4%o (1966), d Brazil: 28,2% (1989) v.v Xet d diem ndy thi cd the cho rdng dich vy DTDH Id mgt logi "hdng hda cd nhdn" vd Id mgt Ioai dau tu cd nhdn cd hipu qud cao nen ngudi sir dyng dich vy ca bdn phai gdnh chiu ehi phi Nhung ben cgnh dd, DTDH Igi ddng thdi thda man hai tieu chi cua hdng hda cdng egng, mgt la "tinh thilt ylu" cua dich vy Id tien de cho su phat triSn kinh te - xa hgi va cdn de tgo nen mdi lien kit xa hOi; hai la nd la thdt bai thi trudng (market failure) md bilu hipn ro nhdt cua nd la "tdc dOng ngogi bien" (externalities) cung nhu "tdc dgng Ian tda" (spill-over) duang ddi vdi xa hOi "Tdc ddng ngogi bien" thi hien d nhilu mgt, tir vipc Idm cho ndng sudt lao dOng xa hOi cao bom, ty le cd vipc lam eao hon, tudi thg eao ban, cdi mgnh khde ban, it phu thuOc vao trg cdp cua Nha nude ban cho din tOi phgm vd tu tdi it ban, ddng gdp cho tir thien nhiSu hon v.v , nlu cd trinh GD eao ban Cac "tac dgng ngogi bien" ndy khdng dugc thi hien qua edc giao dich thi trudng Chinh vi vay, theo su "sdng phang" ciia ea chi thi trudng, Nhd nude vd cdng ddng nhu ludn cd tai trg TAI CHINH VI MO cho dich vy DTDH d hdu hit edc nude tr^n thi gidi Tir nhihig phdn tich dgc tinh eua DTDH nhu tren, vd thyc tiln tren the gidi cd thi thdy rdng nguon tdi chmh tdi trg cho DTDH dugc chia se cho cd ngudn: NSNN, hgc phi, vd ddng gdp ciia cOng ddng Tuy nhiSn, tmyen thong, dgc diem lya chgn chinh sach ciia tung nude, ly le chia se cho timg ngudn Igi khd khac giiia cac nude Vay, 1dm thi nao xac dinh dugc ty l§ phdn chia dd cho phu hgp? Vd ty Ip phdn chia dd d \^pt Nam nhu the nao? Cau trd Idi Id trudc het phdi biet dugc tong so chi phi cdn phdi phdn chia, hay chi phi dan v/ cho mOt ddu sinh vien la bao nhieu, rdi sau dd mdi tiln hanh xac dinh ty le phdn chia cho phii hgp theo edc tieu thue khde Nhung thyc te d Viet Nam hipn ty Ip phan chia dd dugc cde ca sd ddo tao ddnh gia Id chua phu hgp, dnh hudng tdi chdt lugng dao tao Cy thi, hgc phi - the hipn miic dg phan chia gdnh nang chi phi ciia ngudi hgc t6ng sd chi phi dan vi (dugc xem la mOt gidi phdp chu yeu nham chia se chi phi DTDH, gdp phdn gidm bdt gdnh ngng doi vdi ngdn sdch), da qua dieu chinh nhung tdn tai bdt cap Id chinh sdch hgc phi ciia nude ta da dugc giii nguyen mgt thdi gian dai tir nam 1998 theo Quyet dinh sd 70/QD-TTg cua Thii tudng Chinh phu din nam 2009 mdi dugc dieu chinh mOt phdn theo Quyit dinh sd 1310 QD-TTg 21/8/2009 ciia Thu tudng Chinh phii vd tiep dd dugc dilu chinh theo quy dinh tgi Nghi dinh s6 49/2010/ND-CP vdi miic dieu chinh theo 10 hinh tang ddn tii 20-25% mdi nam Tuy vay theo tinh todn din nam 2015 miic thu hgc phi cung chi d ^ umg dugc tir 40% - 50% chi phi ddo tao can thilt Them vao dd, viec tri muc hgc phi thdp dudi miic chi phi ddo tgo, dan den Nha nude hd trg mang tinh chdt binh qudn, cdo bdng ddi vdi tdt cd cac ddi tugng SV cde ea sd dao tgo cong lap, khdng cd sy phdn biet giua hgc sinh gia dinh ngheo, cd thu nhap thdp vdi hgc sinh gia dinh trung lim co thu nhap eao Trong thyc tl cho thdy ty 12 sinh vi&i ciia cac gia dinh trung luu cd thu nhap cao, chiem ty trpng khdng nhd cde ca sd DTDH Dilu ddn din mOt thyc tl la chinh sach hpc phi thdp cua chiing ta dang trg cap ngugc cho ngudi giau Mat khac, vipc phdn bd kinh phi tir NSNN ddi vdi cde co sd DTDHCL hipn dang dugc thyc hien mgt cdch bmh qudn, khdng gan vdi k6t qua dao tgo, sd lugng, chat lugng SV ddo tgo, tinh nang dgng, hipu qud td chiic boat dOng cua cde ca sd ddo tao nen khdng tao dpng lue cgnh tranh ndng cao chdt lugng dao tgo giiia cac trudng DHCL va ngodi cdng Igp Tir nhimg hgn chi phdn tich tren, vipc doi mdi chinh sach thu hge phi hay ehinh la viec xde dinh Igi ty le phan chia ganh nang chi phi phu hgp giiia NSNN vd ngudi bgc la mOt yeu cdu khach quan gdp phdn quan ttpng qudn ly tai ehinh va nang cao chdt lugng dao tao D I viec xac dinh ty Ip phan chia gdnh nang chi phi la phu hgp trudc bet phdi xudt phdt tir vipc ddi mdi chinh sdch thu hpc phi - coi day Tap chi nghi§n ctfu Tai chinh ke toan O ( TAI CHINH VI MO la hinh thiic gid phi dich vy nen vipc tinh dung, tinh du chi phi ddo tgo Id cdn thiet va phu hgp vdi timg nganh, nghe dao tao Cling nhu chat lugng ddo tao Ben canh do, cdn ddm bao sy canh tranh binh dang ve gid cd, chdt lugng ddo tao giira trudng cdng lap va ngodi edng lap Npi dung xde dinh chi phi, gia dich vu DTDH Vipc tinh du chi phi, xac djnh gia dich vy DTDH se cung cap thdng tin phyc vu qudn tri vd ciing la co sd cho viec xdy dung chinh sach tdi chinh DTDH Cd nhieu each phdn Ioai ehi phi khde nhau, nhien ket cau chi phi cdu nen gid dich vy DTDH eo the dugc chia thanh: chi cho ngudi, chi cho ea sd vat chat, chi mdy mdc thiet bi, vat lieu va cde ehi phi dau vdo khac Theo quy dinh ke toan hien dang dugc dp dung tgi cde co sd DTDHCL hien nay, ehi thudng xuyen (TX) bao gom chi cho ngudi, chi nguyen vat lieu vd chi cho cac ddu vao khde Chi tiet hon, CO cau chi phi TX bao gdm chi phi cho ngudi, hpc bdng, ehi tai lieu giang dgy (nhu sdch vd van phdng pham, vat chdt tieu bao ), nude, dien, hgi nghi Chi ca sd vat chdt (khdng bao gom ddt) vd chi mdy mdc thiet bi dugc gpi chung Id chi dau tu Chi dau tu quy ddi hang nam cd the xem nhu xap xi tong khdu hao hang nam ciia TSCD Tuy nhien, hien edc trudng DHCL deu khdng tinh khdu hao Chi phi ddy du cua DTDH nhdt thiet phdi tinh din gia tri dat md thudng dugc cung cap