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So 02 (I IS) 2013 } NGHIEN curu TRAO DOI Ch i tieu phan t ich hieu qua ta i chinh giao due Dai hoc, Cao dang cong lap 6* Viet Nam Do Thi Nhan Dgi hgc Kinh te Ky thuat Hdi Ducmg Tir ndm 2006 d6n nay, c[.]
So 02 (I IS) 2013 } NGHIEN curu TRAO DOI C h i tieu phan tich hieu qua t a i chinh giao due D a i hoc, Cao dang cong lap 6* Viet N a m Do Thi Nhan Dgi hgc Kinh te- Ky thuat Hdi D Tir ndm 2006 d6n nay, cau chi, cd bien phap ndng cao ndm, Ty Id (%) cac che tdi chinh doi vai cac cahisdau qud su dyng ngudn tai khoan np dai hgn so vdi tdng ca gido dye dai hpc (GDDH), cchi aonh; Tuy nhien Uen thyc \i hnipgnudn quy ndi chung; ding cdng lap d nuac ta da tin mayg chua cd tdi lieu nao, hogc tdcThu sdu, Ty Ip (%) tai s buac doi mai phu hpp vdi ygieua ndo de cap den mpt cdchqudyayra tien so vdi so np hipn cau phat tridn cua xa hpi thdii eova cd hp thdng Trong bdi nviadyt; hudng md rpng quyen tvr chu, ndy tdc gid de xudt mpt sd chiThur bdy, Ty Ip (%) tdi gin vdi tu chiu trach nhiem vtieu e phan dch tdi chinh dong ho gt tien so vdi tdng chi phi; tinh tai chinh tbeo Nghj djnh sdddng GDDH, cao ding cdng lap, Thu- tdm, Ty Id (%) 43/2006/ND-CP 25/4/2006vdi mong mudn dupe mpi dkphcoan chi (ddu tu XDCB ciia Chinh phu Cac cd sdgid tham khdo va tham gia y vien kidn trang thiet bi thu GDDH, cao dang cdng lap dcdng gdp thi nghiem NCKH chi quydn ty chu tai chinh vipc Nhdm chi tieu cor ngudi ) cdu tai so vdi tdng ngudn k su dyng ngudn Ngan sach Nchinh phi nude (NSNN) giao, dupe ty chu Cdu tnic tai chinh Id mpt Cac chi tieu Uen phan dnh ca Uong vipc khai thac va su dykhai ng nipm rpng, phdn anh cdcu au ngudn thu, nang lyc ty chu cic ngudn thu, phat huy tidm tnic tdi sdn, ciu diic ngudn kinvhd ngudn kinh phi, muc dp hipn ndng vd ca sd vgt chdt, tdi phi sdn vd cd moi quan hp giiradgtaii cua todn bp tai san vd ca cd hipn cd, dpi ngii gidng vien d sden va ngudn kinh phi cua cchi ac cua cdc ca sd GDDH, cao md rpng quy md ddo tyo,cd aasd GDDH va cao dang cding; dng dgng hod cdc loai hinh dao lap tgo Phan dch ciu tnic tdi chinh, Ca sd sd lieu dimg de phdn gin vdi nhu cau ciia xa hpi chinh la phdn tich khdi quat tinh dch: Cung vdi sy phat uidn kinhinh su dung va huy dpng ngudn- Cdn cu vdo bdo cdo tdi td - xa hpi vd sy phat dien kiciia nh phi cua cdc ca sd GDD cH hinh hdng ndm, ta se tinh toan GDDH Tdng ngudn kirdi phiva cao ding cdng lap, chi radcudpce cdc chi tieu tir (l)-^(5) vd ndi chung va tdng chi NSNN p ndi huang thue tai trp tai sdn (8) de rieng cho hoat dpng GDDH, c1 adom rd nhiing dau hipu ve cdn- Cdn cu vdo bdo cdo ddnh Tap chigdnghidn cCTudgi ding cdng Igp se tdng len tuabing ng tai chinh, m cdc chi eudTai : lgichinh toan bpic^gitoan a tri tai sdn tg irng, n h u n g npi d u n g chi, c a c a u ThUr nhdt, T y I p ( % ) s d ki n h thdi d i e m v d b d o dg otgchi tinh nq cin p rit d stgiira chi g hdh ud oapn q D G eG v cdgi u nD deachi d D nk D ocD cm id ?h eH hm aU H phi p itndtai tc,ph dvm ndhscgp o scv a u ,ah co d acad ib nd th o ,dahtieu ichit oding od nchi dd agd in disnh y U uhlg cuciia dcpng cn d gi lch ud,n dm dp nchi g ncng d h agd ncxIh au gh dp tir tn phi Igp, d cho u Id p nch aeug ap u dhThutu, Thiir Thirba, pp cip kN ;d chS daN ncphi, g nNgso hshai, o iIecip pnvdi Tvdi phi yTcysuIo tu T d ptd Isnypong (vdi v% ga(I% vdi pt)hthu)t(cdu % an tcdcng a)nh tu cg hktien td p h cG tinh (6).(7) chinh kd p to ;h uh D yn ca;du on g Nhdm D Chit iadintH od aunp, m dynavluatciia dpng u enn p cgchi aecochi n aded cnd stieu d odphi ccn td G n gD loudhigu D yg kiH tncktieu d h,edahu taiphi pqhu esa NGHIEN cufu TRAO DOI dau tu tuang ung, khong the B co ao cao tai chinh va bao caobing ket gia su dyng, hoac bing so chat lugmg dao tao cao ma ki qunah dao tao bang nam cua calugsndg sinh vign su dyng phi dau tu nho, nhung kinh phi GDDH - Tong kinh phi diu tu XD dau tu ldn chua chae chat lugngThu hai, chi tieu suit diu photung hgc (LT,TH,TN) tinh theo dao tao da cao Do vay, choat NCKH, gom cac chi tieu cong thue tren la von diu tu lugng dao tao cua ca sd GDD saH u: dugc phan b6 (khiu hao) cho va cao dang, khong chi dugcSu,at.dau tu To 6ng ngud 6n kinh phicac nam theo quy dinh cua tung dg£gtQ ai^xem xetriengbiet ma can dugcScu loai tai san dau tu haot dda^utatui nghien cuu vdi moi quan he bv ch ueo aihoabaieunhpni k csojncno= _iT:dng;isd,dc• tai •Ca sd so lieu dung de phan kinh phi dau tu Han nira chbaatg.iobdoirind hSng t,pT=ongTosndg gniago tich: uontrinkhm h ph.Sc6h theo doi TSCD va su u a t d a u t u c h o lugmg dao tao la mgt pham S tru T d n g n g u d n l ^ i n h pahoi dchying phong hgc (LT,TH,TN) chi nude Tdngsd bai b i bio ding t?p = tong hgp, dugc tao baibitat hang nam ciia ca sd GDDH c h ca cac yeu to cua mgt cong nghi?nude ngoi Tdng sd bai bao Thu ndm, chi tieu hieu su lan su dyng = —; — dao tao hoan chinh ciia GDDCa H sd so ligu dimg de khaiphan thac thu vien tai li?u Tdng sd lan su dyng tich: Bao cao kit qua NCKH va cao dang Suitdlutucho Tdng ng Ca sd SO li?u diing di ph an Do vay chit lugng dao tahoang nam cua ca sd GDDH.tich: ,,S _6 th,.eo doi kid tu diu tu nahu phi cOa GDDH va cao dang, khongThur ba, chi ticu higutraqn 1ugaluql bi chonguo thnu = vien;(kh;ong dnh khai thdc trang thiet bi phyc ki vyndhpcmphi chi dugc xem xet mgt each u^mdiu tu TdngXD sdC lucB rt)ngvuadi s6 t6ng hgp ma dugc nghideano tao c,anm ghi chep dgc giadph guijrnnam ciia cuu tren ca sd cac yeu t6 thaSnuhdtdiutucho Tdng ngudn kinh phiSuit diutu ca sa G DDH cho Tdng n DV thit bj "l*"^ phan ciia no, la chat lugnIg ng thtieu u nhap Thu sau,Tdchi muccia G thV u sir dyng Tdng sd DV thigt bj T6ngs6SV ca bigt nhap binh quanTconugasdgiaG nV g vien dv9c su dyng Thu Tdng ngtudns6kinchi li phiticu Muc thubay, nhip chi deu m SuaC !odauthtue ncu cm daInShVTN gia chat lugnho g daaootatoao th*eoGhi chu: DV thiit bjphibc6 d a o inh quantao, boi duang giang nghudnc6kinq huapnhithh e?dugc tinh bang gia su dun cac yiu t6 hgpTdntghan vige1,ngio aosd19G SV i?c aldm T gciia SV doavicfcbalm ng so lugmg sinh vienCshui phi dio tao,, d vdi kinchd v phi aucho tudnd DDch H Tudpnegdkainohtapohi dao t£ Ghi chu: Kinh bao dygntg va caophi dangdao congtaolapchi d Vi bdi dudng = S boo' dlugt "5ngGV du d a o tao, boi d u a n g c gN om ain cnahcu nsg auo:n kinh phi ciia caCa sd so ligu diing de phan1 GV Tdng sd6lui;rtthiGVdugc sd Thu GDDHnhdt, dugc chi su tieu dungsuit true tich: diu So theo doi tinh hinh kicnhhia thanh: Dao tao thac sT tii tiep d c chi c h o b o a t d g n g d a o phi taomua sim va su dyng thietsThi; Boi dudng kiin diiic tin hgc tu cho sinh vien, gom cac chi (kJidng hangciia nam cd cOa ca sd GDDH.ngoai ngu, phuang phap giang tieu sau: gdm cdc chi phi nhdn sinh vien vdkingia Thu tu, chiIc^tieu hieu qdugay, tgp huan chuyen de; Hgi TapTchi Taihq) chinh toan 6ng nnghien gu6n h pciiu hi dinh diao khoa hgc;Thyc tap sinh; Tu Ca s d s o lieu d u n g d e p h a n khai tich: t h a c p h o n g h g c ly thuyet, SuatdSutu cho dao m g dao mo I SV (* tD h L ^V S uT u(LeaGhi -,:TtdsuH aD ihu TaV ,tT H u dny cT N h nN g.,o)schu: )luthi ,pC hd O n dT g nyhd g op nnchg =thi ie(m L s— ndp gT d u^h.T ouD o nagV n T• cg S N kD in)htinh hpg phnh d cn ighigp nude ngoai ( So 02 (115)-2013 ) NGHIEN cufu TRAO DOI Ca sa so li?u diing de phdaienu chinh ca cdu chi, ndng cao Bid Tudn Minh, Ddi c qudn ly su nghiep d tich: Bao cao tai chinh vd bhaieou qud chi timg linh vu che ng dan vj su nghiep ddo cdo tinh hinh dpi ngu cdn dbdpu tu cua GDDH vd cao ddcdc gidng vien bdng nam ciia cacsdcnrg lap hgc cao ddng cdng lap Tdi lifu tham khao: GDDH Tdi chinh so 8/2012; De dn Cdc chi tieu phan tich tdi Bp GD&DT (2009) Phgm Phu (2010) D Ddi m&i ca c/ie tdi chinh gido chinh tren, dupe phdn tich ddnh vdo GDDH, Doanh nh gid so sanh vai cdc chi tieu due cua giai dogn 2009-2014; cudi tudn; Chien nganh nuac vd nuac BQ GD&DT (2009).Vd Quang Vigt (chuy lugrc Gido due Vigt Nam 2009 ngodi De nit cac kk lugn ve Thdng ke cao cdp cda L w Qudc, New York My), •\ud su dyngr vd huy dp2020; hieu q ng K i e m hop ngudn m tai chche inh chol aGD DHpvdh a t v o i su* p h o icho gido due, Vigt (Tiip theo tran ao d Viet tir Naddng' m, nhdm: il Gia hgn npp d(Theo VietNamNet) tcran laidngsuactongxudlanpg d11% iud tir5/5 dd/20c1d2,gidi ap h thich lienph tiep g laihpspudgitddetri gia tdng (VAT), thue thTdi u lifu tham khao: chi dgo, dp tran Idi suat nhdp doanh nghifp (TNDN) ddi Bdo cdo trien vgng k 15%/nam roi giam xudng vdi mpt sd doanh nghifp; ii/Vigt Nam 2012 - 2013, sdt tdi chinh Qu 14%n /Sm cho khu v\rc im tien: Gidm tien thue dat, mien thuGidm e 2011 Ndng nghidp, ndng thdn; doanm hdn bdi ndm 2012 ddi vdi nghipp vira vd nhd; doanh hp ddnh bdt hai sdn va hp sdnBdo cdo cua Chinh p nghifp san xuat hdng xudt khx auat mudi Tuy vgy, hifu untinh g hinh kinh te - xd hg vd doanh nghifp cdng nghifp hod up cua chinh sach thue sebdy rdt tgi ky hgp Qudc hg trp Ca cau lgi np (thdi banktrd hiem tdn bdi: i/ Mdt so doanndm h vd giira ky cdc ndm np, lai sudt, cho vay mdi tranghifp np dang d difn gia h2008 gn 2009 2010 2011 cu, ) vd cdc gidi phap khdc cnaonp thue hi dpt gia ban ndmCdc Nghi quyet cdn thiet, phd hpp vdi timg logi hm 2011, h, ky gia hgn chi keocua ddi Chinh phu ve dieu linh vyc san xuat kinh doanh tb ao an thdi hgn chii khdng tgo nthue en hign ke hogch phd dieu kifn thugn lpi cho doardsy i ho trp vat chdt thyc sy;kinh ii/ te xd hgi tir ndm nghifp vay dupe vdn phyc M vydt bp phan doanh nghifp2012 san xuat kinh doanh hogc qukyhdng nhd dang Uong giai dogn Ky yiu hgi thdo qud sdch tien tg phdi djnh ndi rpng dn dyng cho kcd hm u cy vd tdn tgi Vdi ty If Chinh tdn vyrc bat dpng sdn vdi myc dikchho cbo ddn thang 5/2012 cdc chinh sdch kinh te thue ddy sdn xuat cdc nganhkvhaotdngTap 30 chf - 40% binh cfifu qudnkhdc dii chinh nghiin Tai kedieu toan kien < ^kin lifu xay dyng vd gidi phdng ckdhcd ndng cd ngudn npp thudgi&i de bien dgng, Nhd xu Giao nu&c, thdng website Bg vancua Tdi tdi,Ngd chin 201 d vdi ctkru tyc o p hnaon g C dh n q ddud csy tdi d u p n nghifp p n ep dpi e.m sasdn sup ugniakgdm U hdyom oncdngu ng vagatu bcndn b2 h dog m 2011, o 9a.0n0 Id h2 0ohdni 0db tidp n bdi h tinh lyy k d ty U adag u h idtn ap dnn gngkg chi ahn sn tdi; aheckh hnihd n cg iii/ u dh sad enn dii G tshgadd scd iy h tk rcong shhedogp aiafrp nvcm g dlyc m nd9 np u th% h td p lueiaerd nvdi gdi dNhd c mi rat Idyuhf eicCdc Thong ke ... TRAO DOI dau tu tuang ung, khong the B co ao cao tai chinh va bao caobing ket gia su dyng, hoac bing so chat lugmg dao tao cao ma ki qunah dao tao bang nam cua calugsndg sinh vign su dyng phi dau... Bao cao kit qua NCKH va cao dang Suitdlutucho Tdng ng Ca sd SO li?u diing di ph an Do vay chit lugng dao tahoang nam cua ca sd GDDH.tich: ,,S _6 th,.eo doi kid tu diu tu nahu phi cOa GDDH va cao. .. chi, ndng cao Bid Tudn Minh, Ddi c qudn ly su nghiep d tich: Bao cao tai chinh vd bhaieou qud chi timg linh vu che ng dan vj su nghiep ddo cdo tinh hinh dpi ngu cdn dbdpu tu cua GDDH vd cao ddcdc