Đang tải... (xem toàn văn)
NU HirflNG PHAN p , PHAN QUYEN QUAN U TAI CHINH GIAU UUC VA MOT S6 K I N H NGHIEM Qudc TE 1 Ngan sach giao due (NSGD) va phan cap, phan quyen (PCPQ)trong quan ti tai chinh (QLTC) giao due (GD) 1) Ngan[.]
NU HirflNG PHAN p , PHAN QUYEN QUAN U TAI CHINH GIAU UUC VA MOT S K I N H NGHIEM Qudc TE ThS P H A N V A N SY' Ngan sach giao due (NSGD) va phan cap, phan quyen (PCPQ)trong quan ti tai chinh (QLTC) giao due (GD) 1) Ngan sach giao due Luat GD (2005) quy djnh ndi dung ngan saeh Nha nudc (NSNN) chi cho GD nhu: Nha nudc danh uu tien hang dau cho viec bdtri NSGD, bao dam ti le tang ehi NSGD hSng nam cao hon ti letang chlNSNN; NSNN ehicho GD phai duoc phan bo theo nguyen t^c cdng khai, tap tnjng dan chu; can edvao quy md GD, dieu kien phat tnen KT-XH cua tung vung; the hien dugc chinh sach uu tien cua Nha nude dd'i vdi GD cap, phat trien GD dvung dan tge thieu sd'va vung cd dilu kien KT-XH dae biet khd khan Cd each phan loai NSGD: - Cach NSNN ve GD phan theo nguon vd'n bao gom: 1) NSNN cap (cua Tnjng uong, eua dia phuong); 2) Nguon von thu sunghiep: cac khoan thu phi va le phi; cac khoan thu td chuyen giao cdng nghiep, lao dgng san xuat, nghien edu khoa hgc, v.v ; 3) Cac nguon thu tu ddng gdp cua eae td'chue KT-XH, eae ea nhan hao tam; tai trg cua nude ngoai: cac td'chue quoc te, cae to ehde phi chinh phu,cacduan Hien nay, tong cae nguon von dau tu cho GD, nguon NSNN la chu yeu va cd y nghTa quye't djnh; - Cach NSGD phan theo ngi dung kinh tebao gom phan chinh: NSGD thudng xuyen, NS dau tuXDCB va NS chuong trinh mue tieu quoc gia GD-DT 2) PCPQ vi m tjc tieu eua nd Uong QL TC GD Phin cap QL TC the' hien quan he tai chinh gliJa cac cap chinh quyen, giua coquan taichlnh nha nudc vdi CO quan ehu quan va cac dan vj du toan Trong dd, quan he ngan sach (NS) giua cac c&p ehinh quyen la ngi dung quan trgng nhat Phan cap quan li ngan sacli (QLNS)cdthecoilangidung chu yeu cua phan cap QLTC, ve thuc chat, ddla glai quyet cac quan he ve NS gida trung uong va dja phucmg; Phan^uyen tai chinh )av\ec chinh quyen tmng uong chuyen giao eae nhiem vu chlva nguon thu ngan sach cho cac cap chinh quyen dia phuong f\4uc tieu eua PCPQ QL TC GD: - Mijc tieu tong quatcua PCPQ QLTC GD la lam cho he thd'ng GD cd the hoat ddng mgt each ed hieu qua hon, dap tjng nhung ddi hdi lot nha't eua xa hdi Phan cap ve tai chinh nham tang quyen tu ehu va trach nhiem Tuchucao hon la yeu to then chotdetao su th anh cdng cua cac cugc cai each GD, dae biet la viec da dang hoa cae nguon It/c, sddung cac nguon li/c mgt each hieu qua; - Muc tieu cu the:Ti)eo phuang dien tai chinh GD, phan cap QLGD thi/c chat la de giai quyet van de huy dgng nguon lue Vdi quan niem cho rang, viec phan cap setao cac nguon thu eho he thd'ng GD thdng qua viee tan dung nguon thu thue dia phuong, giam chiphi dieu hanh Mue tieu eua md hinh la chuyen dich ganh nang tai chinh doi vol GD td Chinh phu cap tmng uong sang chinh quyen dia phuong, cac td'chi/c cong dong va phy huynh HS Md hinh cung cho r&ng sutham gia tieh cue hon cua nhieu to ehij'e va nhdm xa hgise dan den su tang len eua nguon luc danh cho GD 3)Ngi dung phin cap QL TC GDthe hien valtrd eua cac cap NS (trung Udng va dia phuong) tren mat: - Tham quyen NS; - Phan djnh cy the've nguon tiiu, nhiem vy chl giua cac cap NS; - Quy djnh ve md'i quan he giua cac cap NS: quy djnh ve chuyen giao NS gida cac CE^; - Phan quyen lap vasudijng cac loai quy tai chinh Phan cap QLGD la mdt qua trinh phue tap nham giai quyet nhifng thay doi ve each thdc hoach djnh ehinh sach, tao thu nhap, chitieu tai chinh, daotaoGV,thie'tke'giao trinh vaQLcac trudng dja phuang Dieu the hien suthay ddi vai trd, trach nhiem cac cap QL hethd'ng GD cdng, lien quan den moiquan he giua HS, cha me HSva nha trudng, moi quan he giua cong dong dia phuong vw Chinh phu, Tnjng uong 4) Hinh thue phan ea'p QL TC GD Cd nhieu kial phan cap khac tuyttiugc vao cap dgchinh quyen cdquyen han quyet dmh, ban chat cae quyet djnh cung nhudinh hudng phan cap Cach thuc quyen luc duge chuyen giao tiidng qua phan cap cd tiie khai * Sd Giao doc va 6ao tao Hoa Binli Tap chi Gido due so 338 (ki 2-7/2014) quat nhu sau: Cich Phi tap trung' ehuyen giao quyen lire QLTC GD tuTnjng uong cho cac caquan QLTC GDdjaphuong;Ca'c/?2.Trao quyen tuchu ve QLTC cho cae ea quan/don vi su nghiep G D cdng lap Nhung to' ehde cd the nhan NSNN va chju trach nhiem trudc cae co quan QLNN v l tai chinh nganh GD-OT cap Trung uong hoac dia phuang; Cach Chuyen giao quyen luc- Tao cac dan vi su nghiep edng lap hoan toan dgc lap va tuchu tai chinh 5) Cich thuc phan boNS cho GD Cd each phan phoi NS de cdthe dam bao eho cac co sd GD nang eao hieu qua hoat dgng: - Theo dau vao: cap kinh phi de bu d§p cac ehi phi v l ngudi, bao dudng nha cua, mua sam thiet bj, vat lieu ; - Theo diura: dung mgt sdthudc dau lam co sdde xac dinh cac khoan dugc cap Ve li thuyet, each the hien si/ an khdp giua dau tu va hieu qua Tuy nhien, tren thuc te rat khd thuc hien vi san pham cuoi cung cua GD la k i t qua cua nhieu nam trudc do; - Cap NS thdng qua HS/SV.Tmh cddilu kien: Chinh phijhoac cdquan cap NSap dat cddieu kien cho co sdGD nhan dugc NS (vl du nhu kiem toan.,.) Djnh hudng hoan thien co che tai chinh GD lien ^uan den PCPQ veQLTC GD 1) Ddi mdi phuang tbuc xay dt/ng va giao ke hoach NS, cacau lai chi NSNN cho eae mue tieu cua GD.Dd'i mdi phuong thdc xay dung va giao k l hoach NS cho nganh GD theo hucffig lap ke hoach va giao tran NS trung han (3nam), gitjp nganh GD chu ddng s§p xep, bo tri kinh phi thuc hien cac nhiem vu, hoatdgng,ehld6, chinh sach phu hgp vdi tran NS duge nha nudc giao, dong thdi cd giai phap huy dgng them eae nguon lue de thue hien nhung nhiem vu uu tien cua nganh theo suchi dao cua Chinh phu, Nha nudc cam ket danh dau tu thoa dang va cang tang eho GD, NSNN ddng vai Ird quyet djnh viec eung cap nguon lue thue hien phd'eap GD, md rgng dan quy md THPT NSNN dau tucho cac easd GD cdng lap dam bao dat mdc chait lugng td'i thieu phu hgp vdi nhu cau phattrien dat nudc dcac cap hgc va trinh dao tao 2) Xae dinb trach nhiem vi quyen han hgp ii etja cac ca quan QLNN trung uang va dja phuang viec lap va tbtie hien ke hoach NSGD BdTal ehinh chu tri, phd'i hop vdi BdGD-DT, cac Bd, nganh khac xay di/ng quy trinh chuan bj ke hoach NSGD hang nam va trung han dam bao viec su'dyng NS cdhieu qua, thd'ng nhat the hien trach nhiem QL nganh cua BgTai chinh va Bg GD-DT Bg GD-DT va cac dia phugng phai xay dung quy hoach 16 Tap chi Giao due so 338 phattrien dai hoc va GD phothdng denang cao hieu quadautucua NSNN, BgGD-DT can cdykien tham dinh cac Bd, nganh trung uong phe duyet cae di/ an dau tu ve G D-DT, Cac Bg, nganh thuc hien chedp bao eao choBoGD-DTveke hoach va sudung NSGD minh QL Co quan QLGD cua dja phuong (dea'p tinh,thanhpholaSdGD-DT)can cdykien tham dinh dd'i vdi cac du an dau tu phat trien GD d dja phuong SdG D-DT la co quan dau md'i cap tmh thuc hien td'ng hgp kehoach va sddung NSGD gdia phuang debao caoUBNDtinhvaBoGD-DT 3) Xay dtmg cache thich hgp de huy dgng eae nguon lire cho GD.-Nha nudc khuyen khich sudong gdp eua xahgi cho GD theo khanang cua hg gia dinh, cua cac nha hao tam Nha nudc ban hanh nhdng quy djnh de cac ca sd GD-DT dugc de dang nh^n va su dung ed hieu qua cac khoan tai trg cua cae doanh nghiep, cac nha hao tam ddng gdp tunguyen cho GD Khuyen khich lap va phat trien cac eo sd GD ngoai cdng lap (NCL), cd cac trudng NCL co chat lugng cao, ehi phi cao nham dap img nhu cau nhan luc trinh cao cua da't nudc va nhu cau dugc GD cua em cae gia dinh cothu nhap eao, NSNN hdtrg cac CO sdGD NCL: Hdtrgdao tao giang vien CO trinh cao; Thuc hien cae chuang trinh boi dudng thudng xuyen cho GV va can bg QLGD; Cap bu hgc phi (vdi muc hgc phi cua cae trudng cdng iap vung) cho em cac doi tugng chinh saeh hgc dcac trudng mam non, phothdng NCL, - Tang cudng tii chu taichlnh, bd may vi nhan su cho cic tn/dng THPT (don vj su nghiep cdng lap) Doi vdi trudng cdng lap (dan vi su nghiep cdng lap) duge can ed vao Nghj djnh 43 ND-CP 25/4/ 2006, Thi/c hien trao quyen tuchu tai chinh, quyen tu chu, tu chju trach nhiem cho cac don vj si/ nghiep viec to chdc hoat ddng, su dung lao dgng va nguon luc tai chinh eua dan vi la thuc hien chu truong ddi mdi CO c h l Q L dd'i vdi eae don vj su nghiep cd thu ndi ehung, cae trudng cdng lap ndi rieng, Quatrinh cd y nghla rait quan trgng doi vdi cac trudng Dieu dd the'hien d cae diem sau: - Tao quyen chij dgng, ti/ quye't, tu ehiu trach nhiem cho trudng hgc ma tardc het la hieu trudng; - Tang cudng trach nhiem QLNN va dau tu cho cac hoat dong su nghiep Hinh dugc CO ehe mdi ve khaithae, su'dung cdhieu qua cac nguon kinh phi tren e a s d su'dung tat cacac nguon luc tai chinh tdng trudng hgc; - Thue day phat trien hoat ddng su nghiep cd thu theo hudng da dang han eae loai hinh, khuyen khich cac tn/dng tang thu, tiet kiem ehi; - Sap xep bg may to chdc, lao dgng hgp (ki 2-7/2014) II, thuc hien tinh giam bien che; - Can cuvao kit qua boat dgng tai chinh nam de xae djnh quy tien luang, tien edng, tao dieu kien tang thu nhap cho G V/ giang vien va can bg, vien chi/e nha tardng tren c o s d hoan nhiem vy dugc giao - Nguyen tac QLTC GO Cd ba nguyen t§c quan trgng cua m^gt he thd'ng taichlnh GD la: 1) Can doi, du mi/e td'i thieu; 2) Cdng b^ng; 3) Hieu qua - Nguyen tic phan bo kinh phi chi thudng xuyen cho GD cic tinh, tn/c thugc Trung uang: Vieetinh toan, phan bochi NSGD thudng xuyen cho cac tinh, phd'do BgTai chinh chu tri vdisuphol hgp cua Bg GD-DT, cac Sd Tai ehinh dja phuong Djnh mdc phan bd'NSGD giaidoan 2004-2006 duge thi/ehientheoQuyetdjnhs6l39^003/QD-TTgngay 11/7/2003 cua Thu tudng Chinh phu Td nam 2011 den nay, theo Quyetdinh so59/2010/QD-TTg 30/9/2010 ban hanh djnh muc phan bd'dutoan chi thudng xuyen NSNN ap dung eho nam NS 2011, nam dau cua thdi ki d'n dinh NSmdi.Ojnh muc phan bo^chlsu nghiep GD: phan bo theo dan so tudi de'n trudng tu -18 tudi Djnh mdc phan bo' chi su nghiep GD: phan bo' theo dan so tudi de'n tardng td 1-18 tudi (ddn vj: dong/ngudi dan/nam); - Dd thj: 1.241.680; - Dong b^ng: 1.460.800; - Mien nui - viJng dong bao dan tgc d dong b^ng, vung sau: 1.986.880; - Vung cao - hai dao: 2.775.520.D jnh muc phan bo neu tren bao gom: - Tinh du eho cac cap GD, cae loai hinh G D ; - C a c che hgc bd'ng cho HSdan tdenditnj, ban tai theo ehe quy djnh, chinh sach uu tien dot vdi linh vUcGD da ban hanh Tren e a s d dinh mdc tren, ne'u tl le chi giang day va hgc tap (khdng ke luang va edtinh chat luong) nhohan 20% so vd^ td'ng chlsunghiep GD se dugc bd'sung du 20%; bao dam tl le chi tien luong, phy cap, cac khoan cd tinh chat luang (bao hiem xa hdi, bao hiem y te, kinh phi cdng doan) td'i da 80%, chl thuc hien nhiem vy GD khdng ke ehi tien luong va cac khoan cd tinh chat luong td'i thieu 20% (chua ke nguon thu hgc phi) Doi vdi tinh, true thugc Trung uong ed eacxa, thdn thude Chuong trinh 135 theo Quye't dinh phe duyet cua Thu tudng Chlnh phu dugc phan bo them 140.000 dong/ngudldanxa, thdn 135 tudi de'n tardng h/1 -18 tud'i/nam de thuc hien che chinh sach doi vdi HS xa, thdn thugc Chugng trinh 135 va HS cac xa thugc 62 huyen ngheo khdng thugc xa 135 NS Tmng uong se bo sung ed triyc tieu cho cac dja phuong thuc hien theo che hd trg kinh phi hgc t^p cho cac doi tugng quy dinh tai Dieu Nghi dinh sd'49/2010/NO-CP 14/5/2010 eua Chinh phu, Nghi dinh s674 vesua ddi, bd'sung mdtsd'dleu cua Nghi dinh so 49/2010/ND-CP 14/5/2010 eua Chinh phu quy djnh ve mien, giam hge phi, hd trg chl phi hgc tap va co ehe thu, st) dung hgc phi dd'i v(3i CO s d G D thugc he thd'ng GD quoc dan tu nam hge2010-2011_dlnnamhgc2014-2015 - Nguyen tic vi djnh mdc phan bo vdn dau tu XDCB Nhung nguyen t&c chu yeu dau tu xay dung CO ban la: cap phatvon phai dam bao dung muc dich va ke hoach; cap phat tn/c tiep, cap phat theo mue hoan thue t i c u a cdng trinh vadung ke hogch duge duyet Dudi day la mgt so nguyen tic ey the: - Tren eo sdtong muc vdn duge Quoc hgi phe duyet, ThiJ tudng Chinh phu giao cae bg, nganh phan bd'vd'n eho cac cdng trinh, duan cy the Viec phan bd' phai dam bao thuc hien dung theo quy djnh cua Luat NSNN, bdtri vdn phai tap trung, bao dam hieu qua dau tu Dam bao tinh edng khai, minh bach, eong bang phan bd' vd'n dau tu; - Dd'i vol ehi dau tu phat trien can dd'i eua cae dja phuang: dugc phan bd'tren co sd tinh diem theo cac tieu ehi ve dan so; trinh phat trie'n; dien tich tu nhien; so don vj hanh chinh va cac tieu chi bd'sung khae Tn> nhung duan dau luduge bo tri vd'n tuNSTW theo phuong thdc bd'sung cd muc tieu, cac duan edn lai (trong dd ed duan eua nganh GD) chu ye'u dugc bdtri vdn duge can ddi tai dia phuong Mgtso'kinh nghiem quoctevePCPQ QLTC GD 1)Thuc day cdng bang vmst/tiitrakhae biet a Ontario, Canada Tinh Ontario cua Canada ed chinh sach manh me decung cap nguon luc bd'sung cho HS thiet thdi Tren thuc t l , 24% sd HS ed nguon gde di cuva 15% de'n tumdt gia dinh ngheo, Ontario da tham gia cac danh gia quoc te PISA tu nam 2000 Dang chu y, cd rat it sytuong quan giua diem PISA va bat Igi cua HS tren dja ban tinh Cd nhieu ye'u to, bao gom ca ehinh sach tai chinh GD, gdp phan dat ket qua hgc tap cao cua HS d Ontario bat ke nguon goc cua hg Tai trg duoc phan phd1 mgt each cdng bang de tat cacac eg quan G D dja phuong cddu nguon luc choGD caban 2) He thd'ng GD tii chinh hieu qua: Phin bo NS dam bao m uc cdban chiphi binh quin dau HS d Armenia Annenia gan day da tien hanh mgt loat cae ehinh saeh men, nhung cai each tai chinh GD gia tang, bao gom ca phan cap QL va sd dyng kinh phi binh quan dau HS dedap dng vffl nhung tiiay ddi venhan khau hgc va chinh tri Trong nhung nam 1990, Armenia giam chi phi G D va giam so lugng HS Tap chi Gido due so 338 117 (ki 2-7/2014) di hgc, nhung tang sdlugng Idn GV Dieu dSn de'n khdng hieu qua chi tieu cho GD Thdng qua thue hien phan cap, cai each QL trudng hge, Armenia chuyen trach nhiem QL nguon luc GD de cac dja phuang vacac trudng hgc QL NS duge phan bd'tren dau HS va hd trg cho vung ndng thdn va cac nhu cau dae biet Cac cai each co cau bat dau thuc hien thi diem nam 1999 va trie'n khai thuc hien tren toan he thd'ng vao nam 2007 va hieu qua tai chinh GD da duge eai thien rat nhieu qua viec tang sT so Ic^ hgc thich hgp, giam so lugng GV 3) Phan cap QL trudng hge: tang quyen ti/chu va trich nhiem cua nha trudng d Bdng A Tang cudng phan cap QLGD, tang quyln tu ehu va tu chju trach nhiem cho nha trudng, tang vai trd quylt dmh eua cap tardng hgc gin liln vcri cac he thdng thdng tin them trach nhiem giai trinh Sullen ket gida mdc tu chu va cdng khai, minh bach thdng tin rat quan cho phan cap cdhieu qua Muc tuchu cua tardng gom tardng cdquyen huy dgng vaphan bo NS hoac tuyen dung/sa thai GV He thong danh gia ve tu chu va trach nhiem cua nhatrudng va GV ddi vdi ket qua hgc tap Han Qud'c, Viet Nam, Malaysia va Thai Lan eho phep hieu tardng cac tardng QLNS, nhung hg cung cd mgt he thd'ng danh gia de bao dam trudng hgc ed trach nhiem; - Lao, Campuehia phan cap eho eae tnrdng hgc ven cung mgtmuc tuchij tai ehinh, nhung khdng cd mdt he thd'ng chinh thuc danh gia ket qua GD eua nhata/dng; - Indonesia, Thugng Hal (Trung Qud'c) va Mdng Co phan cap manh han va cho phep cac tn/dng tuye'n dung va sa thai GV, nhung khong nudc nao cd he thd'ng danh gia de dam bao GV cd trach nhiem Do do, cd mgt sai lech ro rang giua muc tu chu va cac thdng tin yeu cau cac trudng hgc cd trach nhiem Cac nudc Singapore, Trung Qud'c, Philippines vaNhatBancd mgt hethd'ng QLtap taing eao hon van de thdng tin it dugc ap dung 4) Cung cap NS cho GD khu vt/c tu nhan Malaysia va Thai Lan cung cap tai trg eho HS cac trudng tu dugc lua chgn Cae he thd'ng cung ed mgt danh gia chinh thiJc vdi muc dich cung cap thdng tin ve su lua chgn tn/cffig; Han Qud'c va Indonesia cung cap kinh phi cho cac trudng tu va cd mgt he thd'ng danh gia de dam bao cac trudng hgc cd trach nhiem; Thugng Hai (Tmng Qud'c), Tmng Quoc va Nhat Ban eung cung cap kinh phi cho cac tn/dng hgc cong cdng nhi/ng khdng cd danh gia Campuehia, Lao, Mong Co', Philippines, Viet Nam khong cdng khaitaitrgNSNN cho cac tardng tu thuc 18 5) Vai trd ci/a cha m e bao dam eh^ lugng GD.Vaitrdcuachamedacbietquan trgng mdi ta/dng phan cap, tang quyen tuchu cho nha tmdng debao dam chatlugngGD.Thugng Hal (Tmng Quoc) eho phep hieu trudng tuye'n dung GV va cung cho cha me mgt mdc anh hudng den qua trinh Ngugc lai, Indonesia va Mdng Co tmdng cung cdthe thue vasa thai G V, nhien phy huynh cdanh hudng rat IL Malaysia, Han Qud'c, Lao,Thai Lan, Campuehia eho phep hieu trudng QLNS rieng eua trudng, phy huynh HSed mgt mde anh hudng nhat djnh Song d Viet Nam, phy huynh HS khdng cdanh hudng nhilu 6} Phin quyen QL TC GD Hoa Ki Dae diem ndi bat nhat he thong GD cua Hoa Kl la suphan quyen Cac trudng hgc d Hoa Ki da va dang thugc trach nhiem ehu yeu cua tieu bang va dia phuang Khac vdi hau het cac nudc khae, Hoa Ki khdng cd he thd'ng QLGD qud'c gia-trdmot so ngoai le nhucac hgc vien quan suva cac tardng hgc danh cho ngudi MT ban dja Chinh phu lien bang cung khdng duyet va dieu hanh chuong trinh hgc quoc gia Nen G D cong chiem tile chi Idn nhait dtat cacac va cac hat d Hoa Kl, vdi td'ng so NS dygc phan bd' tt> nguon thue tai san tai dja phuong Cac hgidong quan trj GD dja phUOng-chuyeuladugc bau len - QL khoang 15.500 hgc khu khip ca nudc, td cac trudng hgc nhd d ndng thdn d cac tieu bang nhu Kansas, Nebraska tdi he thdng trudng hgc d TP New York, noi moi nam dao tao hon mgt trieu HS Hpi dong GD tieu bang, cung vdi giam docsd GD tieu bang, giam sat GD tai dja phuong, de cac tieu chuan ddi vdi HS, GV, thdng qua chuang trinh hge va thudng xuyen soat viee lua chgn sach giao khoa Tuy nhien, quyen han ehu yeu cua tieu bang cang the hien ro dgdc tai chlnhihau het eae bang deu ho trg dang ke cho eae trudng de bo sung nguon thu tu thue cua dja phuong Mgt nhdng hau qua eua viec danh quyen kiem soat eho dja phuong, cap^von cho eae trudng cdng !a tinh trang bat binh d§ng gida cac hgc khu ngheo khd vol giau cd Trong nhung nam gan day, tmde si/c ep eua cac tda an tieu bang, cac nhdm van dgng chinh sach cdng, nhieu bang da ed nhirng bien phap dedam bao phan bo vd'n edng b^ng hon cho cac hgc khu, bat ke mdc thu nhap d nhu the nao Chinh phu lien bang nghien ciJuva hdtrg dedam bao tiep can binh dang va chat lugng tot nhat GD, cung vdi cac chuang trinh tin dung cho HS, hd trg HS ngheo Tuy nhien, trach nhiem GD ehu ye'u van la cua bang va cac doanh nghiep tai dia phuang Tap chi Gido due so 338 (ki2-7/2014) Theo Bd GD Hoa Ki, khoang 90% ehi tieu hang nam cho GD tat ea cac cap bat nguon td nguon vd'n cua tieu bang, dja phuong va tu nhan 7) QLTC GD cua ehinh quyen dia phuang dAnh Chinh quyen dja phuong d Anh hien dang duoe kiem soat chat che bdi chinh quyen tmng uong Nghj vien Anh cd the bai bo hoac phan them quyen cho chinh quyen dja phuong Ca hai dang chinh dAnh ndi chung deu nhat tri ve khuynh hudng kiem soat nh&m dam bao su nha't quan cae chuan muc v l eung cap dich vy xa hgi (dae biet la GD va nha a) Hon nua, suphat trie'n cua KT-XH se lam cho su tuong dong gliia cac dja phuong (ve cac dae diem ddi sd'ng xa hdi) cang Idn cung se la mgt tac ddng khdng nhd de cung co cho khuynh hudng tren V l tai ehinh: Mae du ehi tieu cua chlnh quyln dia phuang la nhd song chi tieu luon la trung tam diem cua nhieu dieu chinh td phia tmng uang Chi tieu cua chinh quyen dja phuong d Anh chiem khoang 25% td'ng sd'chi tieu edng cdng va bao gom khoang 10% lue lugng lao dgng (khoang trieu vien chuc), cung cap GD tieu hgc va tmng hgc cho hon 90% tre em, QL khoang % quTnha cua cua toan qud'c Hai nguon thu chinh eua ehinh quyen dia phuang la khoan trg cap tuNS trung uong va thu tdthue, le phi Trong dd, khoan trg cap tutmng uong luon ddng vai trd quan trgng, da ed thdi diem chilm ttS 65% NS dja phuong Hien nay, nguon chi cdn chiem khoang 40% cac cai each da dUdc tien hanh ddi vd^ chinh quyen dja phuong Cac khoan thu tdthue va le phi cung da bi kiem soat chat che bdi ehinh quyen trung Udng • Mgt so van de ve flanh gia (Tiep theo trang 24) Bp Giao due vk Th^ Ihao, "Bao cao tdng k^t va ke hoach phat trien ciia cac trudng dai hoc L a o " Vienchane 2012 VSQ kien Hdi nghi lan thu IX ciia Dang dSn chu nhan dan each mang Liko NXB Chfnh tri, Vienchane 2011 SUMMARY On the basis of surveying actual state of Lao university lecturers and assessment of this team, the article poses the question of the need of building Assessmg standard, toolsas well as scientifically organizing the process and forces participating in assessment in order to improve the quality of Lao university lecturers (ki2-7/2014) (1) Quyet djnh s6 59/2010/QD-TTg 30/9/2010 Ban hanh dinh muc phan b6 dii toan chi thuang xuyfin ngan sach Nha nuac ap dung cho nam ngSn sach 2011 nam ddu cua thai kl on djnh ngan sach moi (2) E6 Ngoai giao Hoa Ki Tdm luo-c gido due Hoa Ki 2008 Tai lieu tham khao Nghi djnh s5 115/2010/ND-CP 24/12/2010 v^ Quy dinh trach nhidm quan If nha nuac v^ giao due Dau Hoan DO - NguySn COng Giap - Dao Van Vy "Phan cap quan If giao diJC Viet Nam; Thirc trang vh xu hirang" Vien ChJfe'n luoc va Chuang trinh giao due va Quy ciiu tra tre em Thuy Dien, Ha Ngi 2003 Tai chinh c6ng NXB Thdng ke H 2005 Nghi dinh so 49/2010/ND-CP 14/5/2010 cua Chinh phu quy dinh ve mi£n, giam hoc phf, h6 trp' chi phf hoc tap va c a c h e thu, sudung hoc phi doi voi co sd giao diJC thude hfe thong giao due qudc dan Nghj dinh sd 74 ve sira ddi, bd sung mOt sd didu cua Nghi dinh sd 49/2010/ND-CP SUMMARY The paper analyzes the devolution of power, decentralization of financial management in education, orientation and perfect the mechanism of financial decentralizaeducation relating to decentralization, Uon of financial management educaUon a number of naUonal experience economic decentralization, decentralization of financial management educaUon These are issues that are of concern to managers to manage financial resources effecUvely KINH MOl BAN DQC DAT MUA TAP CHI GIAO DUC NAM 2014 Tap chi Giao due I thang ki, dil mua thuan tien tai cac biTu cue dja phuong (Ma s6 C192) hoac dat mua true tiep tai Toa scan (so luong Mn) theo dia ehi: TAP CHI GIAO DUC, Mnh Hoai Biic, quan Bong Ba, Ha Noi Kinh mdi ban dgc, cac don vi giao due, trudng hoc dat mua Tap chi Giao due nam 2014, IWoi lien he xin gi>i vg dja ehi tren hoae lien lac qua s6 dien thoai: 04.37345363; l=ax: 04.37345363 Xin tran cam on TAP CHf GIAO DIJC Tap chi Gide d^c so 338 19 ... Cdng b^ng; 3) Hieu qua - Nguyen tic phan bo kinh phi chi thudng xuyen cho GD cic tinh, tn/c thugc Trung uang: Vieetinh toan, phan bochi NSGD thudng xuyen cho cac tinh, phd''do BgTai chinh chu tri... Indonesia cung cap kinh phi cho cac trudng tu va cd mgt he thd''ng danh gia de dam bao cac trudng hgc cd trach nhiem; Thugng Hai (Tmng Qud''c), Tmng Quoc va Nhat Ban eung cung cap kinh phi cho cac... CO sdGD NCL: Hdtrgdao tao giang vien CO trinh cao; Thuc hien cae chuang trinh boi dudng thudng xuyen cho GV va can bg QLGD; Cap bu hgc phi (vdi muc hgc phi cua cae trudng cdng iap vung) cho em