QUAN Li TAI CHINH CUA CAG Cil S i UAU TAU UAI HOC CONG LAP PGS TS D A N G THI THANH HUYEN* ThS PHAN V A N S V 1 Mo hinh quan trj tai chinh (TC) trudng dai hpc (DH) theo tiep can tong the hudng tdi cai[.]
QUAN Li TAI CHINH CUA CAG Cil S i UAU TAU UAI HOC CONG LAP PGS TS D A N G THI T H A N H HUYEN* - ThS P H A N V A N Mo hinh quan trj tai chinh (TC) trudng dai hpc (DH) theo tiep can tong the h u d n g tdi cai thien Icet qua giao due (GD) - SABER (Systems Approach for Better Education Results) (1) Theo quan d i ^ nay, cac chien lupc tai nguyen, bao gom TC, cd vai trd tao dieu kien cho cae nguon luc phai dupc cung cap de hd trp cac chien lupc dao tao, nghien cuu va lien Icet hoat dpng vdi doanh nghiep Ba nguyen ticquan trpng cua quan li tai ehinh (QLTC) GD la: -Can dd'i, du mde tdi thieu; - Cdng bing; - Hieu qua Cae chl so co ban eua TC giao dye dai hgc (GDOH) theo tiep can td'ng the hudng tdi cai thien chatiupngGD 1) Mue tieu chfnh sach cua he thong TC budng BHM\iC tidu chinh sach cua hg thd'ng TC tmdng DH theoSABERg6m:-Oam bao nhiing dieu kien coban cho hpe tap; - Giam sat cac dieu kien hpc tap va ket qua dao tao (OT), nghien cdu khoa hpe (NCKH); •Giam satvieechuyenlaidjchvyOT.NCKH vachuyen giao cdng nghe; - Lap ke hoach ngan sach vd^ thdng tin day du va minh bach; - Cung cap nhieu ngu6n iuc hon cho hpc sinh; - Quan li (QL) cac nguon luc mpt each hieu qua 2) Cac tieu chf caban cua TC trudng hgc Oe danh gia TC cua tmdng OH dua vao cae tieu chi sau: a) Cic dieu kien va ngud'n ii/c eda nha tn/dng: mot mdi tmdng thich hgp thuan tpi cho viec hpc tap ddi hdi nhung tieu ehuan toi thi&'u g6m ed dieu kien giang day va mgt sd'nguon lue co ban khac; b) Chi phi don vj cbo GO;Chi tieu elio GD dupc xem xet deap dO nha nudc va tunhan tren dau hpc sinh; e) Cic nguon thu: Cac nguon TC va co che giup thu nhgp tang cd lien quan den su tuong xdng, s u ben vihig va su cong b i n g f C tmdng hpc; d) Cache phin bo: Cac quy djnh chi phd'i cae nguon ngan sach nha nudc (NSNN) cung nhu mdc dp tu chu dua quyet djnh sddung NSNN, lien quan den mdc dp tuchu, minh bacli va ket qua he thdng; d) Kha ning kiem soit vi nang li/c TC: Cung cap edng khai, day du va kjp thdi cac thdng tin ve NSNN, cac hoat dpng TC va ca hpi tham gia vao viec dua cac quy§'t djnh cd the cung co su giam sat va cai tien vi§c lua chpn chinh sach TC (ki2'8/2Q14) S V 3} Tuehu, tuchiu trach nhiem hudng tai eai thien ketqua GD Tieu chi danh gia mdc dp tu chu, tuchju trach nhiem eua tmdng DH - SABER gom:^ I) Tuehu cija trudng hqc lap va thong qua ke hoach ngan sach, iudc danh gia thong qua cac chi so ve quyen cua hieu trudng QLNS hoat dpng/ \Udngl(\u'^c\iatxucinQ\2)Ti/chu cija tnrdng hgc QL nhan su, dupc danh gia thdng qua cae chl so ve tuye'n dyng, sa thai nhan su; quye't djnh luong cua giao vidn, tuyen dyng va sa thai Hieu tmdng cua Hpi dong trudng; 3) Sutham gia cua Hgidong tnrdng vio TC trudng hgc, dupc danh gia thdng qua cac chi so ve vai trd cua Hdi dong tmcmg viec lap va QL ngan sach, sd dyng hieu qua va khen thudng giao vien, N V; 4J Dinh gia ketqua cua nha trudng va ngudi /jpc.Tieu chi naydupc danh gia thdng qua cac chisd tra ldi cae cau hdi ve ludng ket qua GD cua nha tardng thdng qua danh gia cua giao vi§n va danh gia ket qua hpc tap; 5) Tt/chiu traeh nhiem trudng hgc, dupc danh gia thdng qua cac chiso tra ldi cac cau hdi ve trach nhiem vd^ phy huynh hpe sinh, chinh quyen dja phuong, xahpL 2.DdimdicocheQLTCdoivd1trirdngdaihpc cong tap (DHCL), cac van de can uu tien giai quyet QLTC cua trirdng DHCL hien y^Thffl gian qua, CO ehe'QLTC doi vdi GDOH da ddi mdi cho phu hpp vdi yeu cau phat trien Oieu the'hien rd qua Nghj quyet so 35/2009/QH12 19/6/2009 cua Quoc hpi khoa XII vechu tmong, djnh hudng ddi mdi mdt so ca che TC GD va OT td nam 2010-2011 de'n 2014-2015; Nghj djnh s6_49/ 2009/NO-CP quy djnh ve m i l n , giam hgc phi, hd trp chi phi hpc tap va CO che thu, sd dung hpc phi doi vdi COsdGD thupc he thd'ng GD qud'c dan td nam hpc 2010-2011 den nam hpc 2014-2015 Nhi/ng ddimdi nay, da tao dpng luc quan trpng dd'i vdi cac tmdng OHCL viec nang eao quyen tu chu, g i n vdi chju trach nhiem Tuy nhien, van de dat la: Chat lupngDTOH thap, SVtotnghiep rat yeu kem ve nang lire NCKH va nang luc nghe nghiep thuc tiln * Hoc vi$n Quan If giao due "S*)GD4TK6aBiDh Tap chi Giao due so 340 s OT khdng g i n vdi thj tmcmg lao ddng, nhu cau xa hdi R&D chi tieu la Nhat Ban, Han Qude va Singapore, Mgt nhflng nguyen nhan cua van de neu tren la Indonesia (0,05%, Philippines {0.12 %) va nguyennhin veTC:-Chiphidan vi(ehiphiBTcho Lao (0,04%) Theo thd tmdng Biii Van Ga, SV) thiip din dehthieu thdn CSVC, GV khdng chu "NCKH tmdng OH cdn rait han che, thieu trpng nghien cdu cung nhu hudng d i n SV phattrien thon CSVC, GV phai thue hien khd'i lupng giang day nang luc nghe nghiep; - QLTC:Chua cdng khai, minh Idn nen khdng edn thdi gian quan tam viec NCKH bach phan bd'va sd dung NSNN qua viec quy Do khdng dupc "nhung" mdi tardng NCKH, djnh tieu ehi phan bd'TC chua cu the; Giam sat hoat sang tao nen SV tot nghiep kem thua SV cac nudc dpng chitieu NSNN dd'i vcfl cac eo sdGD OHCLcdn khu vue ve su nhay ben, tinh thich nghi vao han che Viec phan bd'chi thudng xuyen chua gin vdi mdi trudng edng tac"(3) Ca'cnfir(/d/7^/)u;Ngu6n NSNN chiem tile Idn nang caochatlupngvahieuquaOT.Cactmdng OHCL khdng cd chien lupc TC g i n vdi myc tieu OT; - Md; td'ng nguon thu cua eae tmdng CL Nguon hpc phi chiem khoang 30% Td'ng ngudn chiem den fn/dnp rC: Cochechinh sach lac hau, ehua phat huy td'i da tiem nang cua nha tmdng tren co sd quyen tu hon 90% tong thu cua tmdng OHCL Chia sechi phi tao ganh nang eho NSNN Mdc hpc phi thip, ehu va trach nhiem xa hdi cua nha trudng thuc chat la nha nudc da thie't lap mpt CO chehdtrpSV 2) Mgt so minh hga a) Chitieu cho GDDH GDP Viet Nam vao giin tiep qua trudng edng Tuy nhidn, co che tao khoang 0,74% GDP cac nen kinh te'Odng A, suphan biet giua trudng CL va ngoai CL, chua tao chi tieu cdng trung binh ve GDOH da tang td 1,33% dieu kien de trudng edng tang ngudn thu tpchuTC, SDP vao nam 2000 va 1,92% 2010 Mdng Co' nang cao chat lupng giang day va hoat ddng tot hon la nudc chitieu hang dau ve GDOH nam 2010: Vipc an dinh mdc hpc phi thap va khdng cd co che tinh toan mdc hgc phi phu hpp vdi spgia t§ng cua cac 2,93% GDP (2) d Viet Nam hien nay, theo udc tinh tdbao cao cua chi phi dau vao khac (luong giao vien, chi phi dien, Bd GD-OT cung nhu qua khao sat thuc te, CPOV nudc, CO sd tang) da tare tiep tae dgng vao NSNN binh quan, tinh ca khau hao cho CSVC, khoang 12- qua viec NSNN phai cap bu cang Idn Co ehe phan bo NSNN cho cic trudng DHCL moi 15 trieu dong/nam,tuong duong600-700USD.Trong khidd, tdnhdng nam 2004-2005, mde CPOV binh chi dua tren co sd gifl d'n djnh ngan sach hang nam, quSndMTda la 22.000 USD/nam; cac nudc OECD: mang tinh binh quan, chua cd nhdng tieu chi gin vdi 12.000 USD/nam;dOaiLoan:7.000USD/nam.Chinh viec nang eao chat lupng va hieu quaDT cua mli truong, ngan hang the gidi (WB) cung nhan xet chi tieu binh cung nhu chua dua tren nguyen t i c cgnh tranh Vequan tri TC nha tn/dng: Cac hoat dgng quan tren dau SV CL d VN chidat 53-57% cua GDP/ dau ngudi, so thap hon nhieu so vci binh bao gom lap dutoan ngan saeh, QL cdng tac ke toan, bao cao TC, kiem tra TC va edng khai TC.Ooi qu£ln cua 117 quoc gia tren thegidi cdso'lieu, khoang vdicanbdQLtmdng/khoa/phdng, ban, can phai dupc 93% GDP/diu ngudi Cae dieu kien, nguon it/c cabin cua cic tn/dng boi dudng ve quan trj TC de cd the thpc hipn tot cac DHCL Khd khan ve cac nguon luc, dieu kien giang hoat dgng c) Tuehu, tt/chiu trach nhiem eua cac trudng BH: dpy, hpe tap, nghien cdu la phd' bien d cac tmdng OHCL hien Viec xay dung mdi tmdng thieh hc^ - Tt/chu ve QL TC: hau het cac tmdng dupc giao tii thupn lpi cho viec OT ddi lidl nhflng tieu chuan toi chu song mflc tu ehu thap phai tuan thu cac quy thieu gom cd mdt so' dieu kien giang day thiet yeu, djnh ve nguon thu hpc p h i va co ehe tra luang hi^n dieu kien giang day va mptso ngudn luc coban khae hanh; - To" chu bo nhiem cic nha Hnh dao nhi Chipbidan vj GDDH Hien ehua cd tn/t^g Bp GD-DT va Bp ehu quan quyet djnh cdng bd'ro rang ve chi phi don vj GDDH theo nganh Mde tuehu cua nha tmdng thap; - Ti/chiJ tuyit) nghe OT Rd rang dieu anh hudng td^ chatluong sinh/tuyendungGV/NV:Dok\)onQ6uqctimuydm\\ OT, khdng xac djnh day du cae ye'u to dau vao mflc hpc phi cung nhu luong GV, nen so !U(;m9 tang nhung chat lupng khdng dam bao chi phi dan vj phuc vu qua trinh OT dam bao chat lupng b) Kinh phi cong danh cho NCKH trgng GDP: thap; - Tt/ chu xiy dung chuang trinh DT/iigi Oau tu NCKH tang cham Nam 2007, trung binh chi dung hgc tap: Cac tmdng dupc giao tuchu xay dirng phi cho nghien edu, phat trien (R&D) khu vuc chuang trinh OT song v i n phai theo khung chUPng la 2,27o G DP, cae nen kinh te vdi mdc cao nhat cua trinh cua Bd GD-OT Tap chi Gido dye so 340 (ki2-8/2014) Trach nhiem giai trinh eda trut^g va giim sat,cosdGDOHCLdUatrencactieu ehi phan loai dieu da/7/7gr/a:Tuehu cua nha tmdng khdng gin (hoac kien dam bao chat lupng quy djnh Viec hdtrpNSNN cd it) vdi trach nhiem giai trinh va giam sat, danh gia dupc tinh toan dpa tren hpng tmdng va cac nganh ben cung nhu ngoai XH Theo khao sat cua nghe trudng OT (cd lien quan den cac linh vuc uu taegiavdicactrudng/phdKhoa/Phdng/Bpmdncua tien hay khdng) 20 tmdng H, eao d ^ g ve cac m dc tu ch u cua tmdng e) Ci'n tht/c sugiao tt/chu eho nhi tn/dng ve: theo tieu chi danh gia cua SABER, mflc tuchu d 1) Tu chu QLTC: cae tmdng dupc khai thac nguon tat ca cac tmdng deu d mflethap nhlit (mfle1 thu dam bao bu dip chi phi OT dpt chat lupng theo thang mdc danh gia), ca cac trudng cd chuan dau ra; Tuehu bd'nhiem lanh dao nha "thuong hieu" Idn Nguyen nhan ehinh la cae van d^trudng; 3) Tu chu tuyen sinh/tuyen dyng G V/ ve trach nhiem giai trinh, giam sat dupc danh gia NV, dupc tu quy djnh mde hgc phi eung nhu luong thap (do khdng cd Hdi dong tmcmg hoae cd nhung GV; 4) Tuchu xay dung chuong trinh OT/npi gan nhukhdnghoatdpng).Oieunaytaora sir thieu dung hpc tap; 5) Tang cudng traeh nhiem giai trinh minh bach, cdng khai veTC va giam sat, danh gia ben cung nhu ngoaiXH Yeu clu dd'i mdi QLTC GDOH: QLNN va thdng qua viee bit budc cac hdi d6ng trudng hopt quan trj nhatrudng ddng Cd the coi day la mdt cac tieu chi de 1)DoimdiQLNN veTC GDBHCL plianbd'ngan sach a) Quy dinh vemdc chipbidan vi^ithieu eho eic 2) Boi moiquan Cr/ TC cac trudng DHCL nganh, chuyen nganh va doi mdiphin bochithudng a) Xay dung ehien luac TCphubgp vdikehoach xuyen eho casofGD DHCL Nha nudc can cho phepvi vitri chien luge, can thlei lip cac muc tieu TC hieu cac trudng tinh toan chi phi don vj toi thieu cho cac qua, kha thi phu hcrp hoat ddng DT vi ho^t dgng nganh, ehuyen nganh Tren co sd dd se phan bd' khic cua tn/dng D ieu giup nha tmdng tra Idi cae kinh phi thudng xuyen cho nha tmdng Uieo chi phi cau hdl: - Lam the nao de biet chien lupc eua nha don vi, theo ke hoach tmng han (3 nam) tmdng khathi;-Muc tieu, nguon luc va cosd tang b) Quy dinh rdtile ehicho NCKH dam bao phatcd can bing?; - Lam the nao de dam bao ed dupc trien nang luc NCKH cung nhu nang lue thue hanh thang du?; - Lam the nao de'TC hd trp tot eho hoat cuaSV dpng OT, NCKH, cac hoatdpng khac?; - Lam the c) Phuang thik phan bo kinh phi chi thudng nao de tang thu nhap GV, NV?; - Cac bien phap xuyen: - Boi vdi cic nganh uu tien: Can phan bd'hieu qua cd the eai thien hieu suat TC cua cae hoat kinh phi chithudng xuyen dam bao chi phi don vj td'i ddng hien tai ma khong lam to'n hai de'n mye tieu thieu eho eae nganh/ehuyen nganh theo hinh thflc hpe tap la gi? [§p va giao du toan dira tren chuang trinh, dp an Hipn nay, viec phan tang cac tmdng OH mpc du ho^c ke hoach cua nha nude va dinh mflc kinh tekT da cd chu truong, song tren thuc tecac trudng chua thuat, tieu chi, tieu chuan chat lupng DTdo nha nudc xae dinh dung vi tri cua tmdng minh thj tmdng quy dinh cho cac nganh uu tien; - Cacnganh, ehuyen OTDH Can danh gia dung vj tri vasflmenh dae biet nganh DT khac Nha nudc quy djnh ti le hd trp cho cua minh, tren CO sddd ed chien lupc TC phu hgp tmdng tren eo sdtinh toan mdc thu hpc phi theo co vdi ke hoach, vj tri chien lupc Trong dd xac dinh che thoa thuan gii?a ngudi hpc va nha trudng, dua dupc: - Nguon thu/cackhoan chitieu visoduthUdng tren yeu to: 1) Chi phi dan vj toi thid'u cua nganh/ mai hoic tham hijt, % td'ng thang du hope tham hyt chuyen nganh; 2) Oieu kien dam bao chat lupng tong thu; Thang du tich luy (du trfl chung); cua nha tmdng [v$ G V, CSVC) - Nguon tbu/khoan cbi theo boat dgng Ti le thang d) Quy dinh dieu kien dam bao chat lugng D Tcua du hoac tham hut tren: mdi hoat dpng, cho toan casdGD DHCL Can dUpc phan bipt dua tren tieu tmdng, cua eae khoa/bd phan; Hoatdpng giang day; chi: 1)GV/100SVOHdaihan ehinh quy quy ddi theo NCKH va cac hoat ddng khac cua tmdng; • Hi$u khoi nganh OT; 2) Tl le (%) G V cd trinh dp tien sT trdpira':Ti Ip SV/GV, NV (tinh den ca GV ban thdi gian); ien tren td'ng so G V cua eo sd GDOH va 3) dieu kipnSudung khdng gian va CSVC; % Chi phi hd trpSV CSVC: phdng hpc/giang dudng, phdng thi nghiem, tong chi phi thu vipn b) Chien luac TC can dip Ong nhu cau dau tu d) Xep loai ca sdGD DHCL theo tieu chi phancua nhi trudng trudng deduy tri gii tri va ddng gdp biet dieu kien dim bao chit luang &T Can xep loaicua nguon nhin lue, CSVC, tai san tri tue, thong tin (ki2-8/2014) Tgp chi Gido due so 340 I decung cap cic nguon tai nguyen hS trd thuc hiencie /7/7/em ra moc fteu £)r Oieu giup nha trudng tra ldi cac cau hdi: - Chung ta cd du nang luc OT/ NCKH?; - Tmdng da dau tu d mflc dp du de tri hoat dgng hien hanh?; - Trudng cd cac G V, N V phu hop, cac chinh sach cho phep GV, NV td'i da hda ddng gdp eua hg?; - Trudng dau tu du p^hat trie'n dpi ngu G V, nhan vien, hd trp, QLva phat trie'n?; - Tmdng khai thac, QL tai san vat chatva tri tue mpt each thich hpp?; Can xac dinh 6[jqc eae nhu cau ve: - CSVC nhu: % cua cac tai san ma khdng dap dng dupe myc tieu cua nha trudng; Viec khai thac su dung tai san; Kinh phi chi eho mua s i m , xay dung Idn hoac thay the tai san mdi nam; % Kinh phi ehi cho bao tri mdi nam so vdi gia tri tai san;-Dpi ngu can bg, GV, NV: Nang luc dpi ngu; Oau tu phat trien dpingu GV,NVvaQLhieuqua;Sd'lUpngNV hotrp lien quan de'n dpi ngu GV; % thdi gian GV, NV hgc tap va danh eho edng viec khdng phai ehuyen mdn; - CNTT, thu vien va thi^t bj: % chi tieu cho IT td'ng chi; % chi cho cac nguon tai nguyen thu vien/ hpc tap e) Phattrien nguon von vi cic khoan dau tu, bao gom ca viec sddung cic khoin vay vi cie nguon TC ben ngoii khic Oieu giup nha tmdng tra Idi cac cau hdi: - Lam the nao de danh gia nang luc TC hien tpi cua tmdng?; - Lam the nao de biet dupc nhu cau vd'n cua tmdng? - Bao nhieu % nhu cau vd'n sedupc dap dng tfl ngudn san cd cua tmdng va bao nhieu % tfl ben ngoai?; - Lam the nao de dau thau cdng khai tai trp cae sang kie'n va duan dac biet? Can danh gia tinh hinh TC, nhueau vd'n eua nha tmdng, kha nang huy dpng von tdben va ben ngoai d) Chien luac TC cung cap mgt khuon kho danh gii tic dgng va hieu qua cua suphat trien nha tn/dng vi dinh gii rui ro eua viee cung dng nguon luc tic dgng cua moi trudng.D\eu giup nhatrudng tra Idi cac cau hoi: - Lam the nao cac chien lupc TC hd trp va uu tien cae ea hpi chien lupc?; - Cd du nguon luc cho suphat trien va thay ddi?; - Chung ta da td'i da hda tiem nang ddng gdp cua lien minh chien lupcvahpptac? Nhflng dupe danh gia sddyng kTthuat tinh toan chi phi day du (khdng chi chi phi bien hoae chi phi von ban dau); d u tinh thu nhap, chiphi thuc l e v a xem xet rui ro.Ojnh lupng rui rova danh gia cac tac dpng cd the lam giam bdt nguy co, cdthe chap nhan dupc phin tieh tht/c te vi duac hd tra bai mgt qui trinh giim sat, dinh gii thuc hien.Bieuna^Q\upn\\atnii/nq tra Idi cac cau hdi; - Lam the nao de'tmdng dam bao chien lupc TC dupc tich hop dung vdi chien lupc dao tao/NCKH va chien Iupe phattrien eae nguon lyc khac?; - Lam thenao cae nhaQL cap cao hieu va chap nhan chien lupc TC?; - Lam thenao de tiieo ddi vadanh gia chien lupc TC? Sd dung each tie'p can "Bang die'm can bing', dd xae djnh eae chi so hoat ddng quan trpng tren toan bp pham vi eua hoat ddng the che Can cho cac don vi thao luan chien Iupe va quyet djnh cua nha tmdng Cd thdng tin va hd trp de cac don vj hieu dupc ynghTa eua chien lupcTC cho viec lap kehoach va QL cua don vj minh Chien lupc, mue tieu chinh dupe truyen dat mdt each hieu qua toan tmcmg Cdmdtquatrinh chinh thflc de theo ddi, danh gia, vdi cae bao eao khoang thdi gian xac dinh tmde Q ( i ) The World Bank SABER overview What, Why and How of the Systems Approach for Better Education Results, 2013 (2) WB-UNESCO Strengthening Education Quality in East Asia - SABER (System Assessment and Benchmarking for Education Results), 2014 (3) Phat bi^u cua Thij tnrdng Bui Van Ga t^i hOi thSo "Hpi nhap quG'c t^ qua trinh ddi m6i giSo di,ic d?i hpc Vi^t Nam" Hpi ddng QuO'c gia giao dye vk phdt tri^n nhan lite phtfi hgp v6i D^i liQC qutfc giaTP H6 Chi Minh td chiic ng^y 8/6/2014 Tdi li£u t h a m khSo Lu§t Ngan s i c h Nhk nmS-c NXB Chinh tri quSc gia, H, 2009 George Psachoropoulos.- Economics ofEducation, Rearch and study- Pergamon Press, USA, 1987 The World Bank, SABER overview What, Wtiy and How of the Systems Approach for Better Education Results 2013 WB-UNESCO, Strengthening Education Quality in East Asia - S A B E R (System Assessment and Benchmarking for Education Results), 2014 SUMMARY Financial ipanagementofthe public universlUes have an important role Post-depth analysis of the financial managemen t model university holistic approach towards improving the educational outcomes d) Chien luac TC can du