1̂ 1 CHfNH 1^^ ?} ^A^ Hffii DANH GIA VE HIEU QUA SIT DUNG VON DAU Hf PHAT TRIEN CAC TRirONG DAI HOC, CAO DANG CONG LAP TREN DIA BAN TINH HAI Dl/ONG • Do T h i N h a n T r t f d n g D g i h 9 C H a i D[.]
1^1 C H f N H 1^^ ?}-^A^ Hffii DANH GIA VE HIEU QUA SIT DUNG VON DAU H f PHAT TRIEN CAC TRirONG DAI HOC, CAO DANG CONG LAP TREN DIA BAN TINH HAI Dl/ONG • Do T h i N h a n Trtfdng D g i h9C H a i D i l o n g C A c tn/dng dai hpc, eao dSng lai Hal Ouong ve ca ban mdi 6U0c ndng cap tU cdc tafdng Irung cap len cao dSng va tir cao d^ng ien dai hpc Sd lupng tuyln sinh hdng ndm Iheo chl tieu dupe giao khdng idn kinh phi ngdn sach nhd nude cap cdn han hep, ngudn hpc phi khdng nhieu kinh nghiem quan ly tdi chinh cdn thilu nhat la dupc giao quyen t u ehd theo Nghj djnh 43/CP Dieu nay, gay tinh ti^ng vUa thieu vda Idng phi nguon vdn dau t u phat triln (DTPT), Vi vdy ddnh gia hidu qua sif dyng vdn DTPT dai hpc, cao d^ng de cd bidn phap ndng cao hidu qua cac nguon vdn md ndng cao chat lupng ngudn nhdn IUC dieu kien xd hdi hda giao due dupe cac trudng dai hpc, eao d i n g tai Hai Duong Bdi v i l t ndy, tde gia tap trung thao ludn vd danh gid khdi qudt v l thut trang hieu qua sCf dung vdn DTPT cdc Irudng dai hpc, cao d^ng cdng lap tren dja ban tinh Hai Duong Hien nhu cdu vd yiu cdu ve chdi luang nguon nhdn luc d^ vmg nhu cdu phdt trien kinh texd hoi cua dei nudc ngdy cdng cao vd trd len cdp thiet hen Viet Nam hgi nhdp ngdy cdng sdu vdo lanh tequdc te Dendng cao chdi lugng ngudn nhdn luc, ngodi viic tdng ci^ng ddu tu phdt triin ngdnh GD-DT, thi vdn de ddnh gid hiiu qud sd dung vdn ddu tu phdt trien cdc tru&ng dai hgc vd cao ddng cdn phdi dt^ quan tdm, nhdt td cdc trudng dgi hgc, cao ddng cdng lap trin dia bdn tinh Hdi Diamg gia chfnh xac cd ed sd khoa hoc va lUpng hda dupc can phai suf dyng cac chl lieu hieu qua, Xtong bdi viet ndy tae gia de xuat cdc ehi tieu phan ti'ch co ban sau - Suit dau lU bien soan gido trinh = Tong ngudn kinh phi/Tong sd giao trinh bien soan - S u i t dau tu eho de lai khoa hoc = Tong ngudn kinh phi d l tai/Tong so de tdi, CO sd sd lieu dung de phan tich chi lieu tren Id: Bao cao k i t qua NCKH, bien soan gido trinh vd tinh hinh Co s d ly t h u y e t c u a viec d d n h gia sif dung kinh phi hdng ndm cda eo sd dao tao Todn c l u hod d i y n l n Gido due dai hpe cda cdc - S u i t dau tu eho OV thilt bi sif dyng = Tdng nude dang phdt triln vdo eudc eanh tranh khdng cdn sUc ngudn kinh phi mua sam/Tong so DV thiet bj duoc sd" vd b i t loi ddi vdi cac tn/dng dai hpc thj trudng dich dyng (DV thiel bi cd ttie dupc tinh bang gid sddung, hode vy Gido due dai hpc t u (GATS) O l dap Ung td't hon, bang sd luong sinh vien sif dung) nhanh hon cdc y l u c l u cda todn cau hod, phat Irien Co sd sd lieu dung d l phan tich: S l theo ddi tinh khoa hpc- cdng nghe, kinh l l tri thirc, cac tn/dng dai hpc, hinh kinh phf mua sam vd sif dung thilt bi hdng nam eCia cao d^ng b Vidt Nam e l n lien tyc ddi mdi theo mot chien CO sd dao tao lupc nhit quan vdi t i m nhin rdng nham vdo viec: (1) phat S u i t dau t u cho DV sif dung phdng hpc tiiln kha ndng cdt loi vd tinh canh tranh (2) dap Ung cao (LT.TH.TN) = Tdng ngudn kinh phf dau tuTong sd OV sif dd nhu c l u kinh te- xa hdi eda qudc gia vd (3) eung cap dyng phdng hpe (DV sddyng phdng hpc (LT,TH,TN) cd cho sinh vien kiln thUc phu hop vdi thdi dai va ddi hdi eda the dupe linh bang gid sd-dung, hoac bang sd lupng sinh thi budng Cdc tnidng dai hoc, cao d^ng d Viet Nam can vien sif dung), ph^i ndng cao ndng luc giang day vd nghien cUu de cd Tdng kinh phi dau t u XD phdng hpc (LT,TH,TN), duoc: (1) dpi ngu giang day uy lin vd chat luong; (2) giao mua s i m thilt bj tinh theo cdng thdc fren la vdn d i u tU trinh phu hpp vdi nhu e l u cda thdi dai va dat nude; (3) dupe phdn bd (khIu hao) eho ede ndm theo quy djnh eiia cung d p dupe eho sinh vidn frudng eae kiln thUe tUng loai tai san dau tU dai hpc cao, cae chuydn mdn sdu rdng vd cae ky ndng Co sd sd lieu dung de phan tich: So theo ddi TSCD cd nhdn c i n thilt giiip sinh vien cdng frong xa hdi va sd dung phdng hpc (LT.TH.TN) hang ndm cda cO sd vd thuong frudng dao tao Chit lupng ddo tao cda Giao due dai hpc, cao d^ng - S u i t dau t u cho lupt ngudi dpc, mupn = Tdng dat dupc phai dya trdn n l n t i n g ngudn vdn d i u t u tuong ngudn kinh phf dau idl Tong s l lupt ngudi doe, mupn ifng khdng t h i c6 c h i t lupng ddo tao cao md ngudn vdn - S u i t dau lU cho lan sif dung tdi lieu = Tdng d i u t u nhd nhung ngudn v l n d i u t u tdn chua c h i c chat nguon kinh phf dau tU/Tong sd l l n sd dyng tai tidu lupng ddo tao da cao Do vay v l n de nghidn cifu hidu Co sd sd lieu dung 6$ phdn tich: So theo ddi kinh q u i sif dung v l n d i u t u phat triln Gido due dai hpc, cao phi d i u t u trang bj eho thU vien (khdng tinh kinh phf d i u dSng Id mdt ddi hdi t i t y l u cda moi nha tn/dng, Oe danh tu XDCB) va s l ghi c h i p ddc gia hdng ndm eCia co sd b,Ihanh tra ^1^1 CHFNH 'QiA^ /Nl^d dao tao - Chi phi dao tao, bdi dUdng lupt GV = Tong kinh phi dao tao bdi dudng/Tong sd lupt GV 6d(3c ddo lao, boi dudng So lupt GV dupc dao tao, bdi dudng cd the dupe ehia thanh: Ddo tao thae sT, t i l n sT; bdi dUdng k i l n thifc tin hoc ngoai ngu" phuong phap giang day, tap huan chuyen de; hdi Ihao khoa hpc; thUc tap sinh; tu nghiep nudc ngoai vdn dau t u phat tiien dia trudng dai hpc, cao ddng edng lap fren dia ban tinh Hal Duong bao gdm: Oai hoc Hai Duong; Dai hpc Ky thuat Y te Hai DUOng; Dai hpc Sao Dd; Cao d i n g Hai DUOng; Cao d i n g Ky ttiuat Khach san va Du Ijeh; Cao d i n g DUpe Trung UOng Hai DuOng; Cao dang nghe Thuong mai vd Cdng nghiep; Cao ding nghe Hai DUdng v d Cao d i n g nghe LICOGI, dupe tong hpp d Bang Cae chl lieu d Bang dupe hieu nhu sau: - Vdn dau tU XDCB la ehi phi khau hao (bao gom Co sd sd lieu dung de phdn tfch: Bdo cao tdi ehinh khau hao phdng hpc, thiet bj trang bj cae phdng va bao cao linh hinh dpi ngu can bd giang vien hang nam hpe) phdn bd hang nam ciia eae trudng pham vi cda CO sd ddo lao Cac chi tieu phan lich tdi ehinh tren dupc phan tich nghien edu, tdc gia tap taing phan tieh hieu qua Idnai danh gia so sanh vdi edc chi tieu cda nganh nUde thdc s d dyng phdng hpc ty thuyit va trang thiel bj k^m va nudc ngodi hoac vdi cdc dinh mifc quy djnh De nil theo (khdng phdn tich cdc p h i n vdn dau tu cdc cdng trtih eac k i t luan ve hieu qua sddung vdn DTPT Giao dye dai k i l n tnJc khae nhu: nha thi dau da ndng san t h ittiao,be hpc cao d i n g , tUdd cd giai phap thfch hpp de dieu chinh boi, nha lam viec eda ban giam hieu, cac phdng t^hoa, CO eau, ndi dung va dd'i tupng sif dung nham nang cao trung tam, dudng ndi bd, eanh quan mdi trudng, c3y hieu qua sif dyng vd'n DTPT timg ITnh vUe dau t u xanh,,.) - Vdn dau t u mua sam, sda chDa thilt bj la chi ptii cda Gido dye dai hpe, eao dang Thao luan vd danh gia ve hieu qua sd dung von dau khau hao phan bo hang nam cda cae tn/dng pham tu phat tnen cac trudng dai hpc, cao d i n g edng lap tren vi nghien cUu, tdc gia tap trung phan tfch hieu qua ktiai thae, suf dung trang thie't bj eda eac phdng hpc thi nghiem dja ban tinh Hai Duong Qua ket qua thu thap s d lieu ve linh hinh sif dyng va t h u t hanh phyc vy Iri/c tiep hoat ddng dao tao (khong Bdng 1: So lieu phdn tich hieu qud sui dung von ddu tu phdt trien TT Chi tieu Von diu tu XDCB (trd) Von diiu tu mua sdm, sua chua thiel bi (trd) Nam 2009 Nam 2010 Nam 2011 12,343 13.295 21.196 20,260 26.856 35.434 6,362 6,674 7,166 V6'n dau tu thu vidn (trd) Vtfn dSu tu NCKH (trd) 1,675 2.119 3.290 Von d^u tu bien soan giao trinh (trd; 3,314 2.201 6.917 5,045 7.493 8.176 27,469 30,184 36,301 1.600 2.707 3.463 Von diiu tu phat trien doi ngu (trd) Quy m6 dao tao (ngucfi) Hoc phi (u-d) So bu6i hoc ly thuyet toi da 536.760 563.760 617,760 10 S5 budi hoc ly thuyet thilc te' BQ 235,810 261,150 291,683 11 Sd budi hoc TH.TN tdi da 265.680 295,920 328.320 12 Sd budi hoc TH.TN thuc t6' BQ 106.375 131,638 142,625 13 rdng sd luot ngudi doc 48.359 38,744 47,355 14 rdng sd lan sii dirng tai lieu 233,722 155,557 214,089 15 Sd luong de tai NCKH cip co so 406 289 402 16 Sd luong giao d-inh bi6n scan 1134 528 1203 17 tdng sd luot GV hgc cao hoc, NCS 228 275 342 phan tieh eae phan vdn dau tu mua sam trang thiet bi cho cac not dung khae nhu: trang bi cho nha thi dau da nang san the thao, b l boi, nha ISm viec cua ban giam hieu, cac phong khoa trung t a m phong hpc ty thuyet ) - Vdn dau t u thu vien la long kinh phi de mua sdeh trang ttiiet bi may tinh, he thd'ng mang Internet, eac trang thiet bi khac duoc iJ^u tU t h u vien eda nha tnidng, ti'nh theo gia trj thyc te luy k l qua cac nam (khdng tinh theo gia dieu chinh ^ ^ Irupt gia); - S d budi hpc tdi da = S^ phdng hpe x 360 ngay/ndm x budi/ngay; - Tdng s d lan sif dung tai lieu DUOC hieu la mdi loai lai lieu mpt ndm dupc bao nhieu lan doc gia sif dyng long cpng cho t i t ca cac loa tdi lieu la dupe chl tieu; Tren co s d sd tidu d Bang tfnh loan cdc chi tieu ve hidu qu^ sir dyng vdn dau t u phdt bien cda cac tn/dng dai hpc, cao ddng cdng IfP tren d[a bdn tinh Hai DUOng vS so sanh djnh lupng v l hieu q u i s&dynB vdn dau t u phat friln, k i t qua til* mm 11IC1I1II L i d ^ ^ ^ Q-iM,^ ^ /V^a ^ ' L4ICHfNH ludn ve hieu qua sir dung v l n dau tu phat trien cda cae trudng dai hpc, cao ddng cdng lap fren dja banti'nhHai TT Chi tiiu Duong eu the nhUsau: Thu" nhat, t^ le dau lU phdng Suit diu tu NCKH (Ird/dS tai) 4.126 7.332 8.184 hpc ty thuyet binh quan cda eac Suit diu UI bien soan GT (trd/giao tiinh) 2.922 4.169 5.750 tiirdng nam 2009 la 0.3831 frd/SV, so vdi mUe thu hpc phi chiem ty' frpng 22.127 27.247 23.906 Chi phi dao tao luot GV (trd) 23.94%, nam 2010 la 0,3467 trd/SV SuSt dSu nr luot doc (trd) 0.1316 0.1722 0.1513 so vdi mifc thu hpe phi ehiem ty trpng 12.81%; nam 2011 la 0.5839 trd/SV, 0.0272 0.0429 0.0335 so vdi mdc thu hpc phi chie'm ty frpng Suit diu tu lin sur dung tai lieu (trd) 16,86%; Nhu vdy chi phf dau t u v l 40.04 44.48 43.44 Ty le sit dung phdng hpc TH.TN (%) phdng hpc ty thuyet Id qud Idn n i u hieu hpe phi nhu la doanh thu thi 43.93 46.32 47.22 Ty le sir dung phong hoc ly thuyat (%) rieng chi phf cho phdng hpc ly thuyit da ehiem tJ' le dang ke mdc dp khai Suit diu tu ISVSD phong hoc TH,TN (trd) 0.7376 0.8897 0.9761 thac thdi gian sif dung cdc phdng hpc Su3t diu UI ISVSD phdng hoc ly thuyet (trd) 0.4493 0.4405 0.5839 ly thuyet thap cu the ndm 2009 dal 1^ le binh quan chung eda cae tmdng la 10 TdngdSuMCSVC/lSV 1.1869 1.3302 1.5600 44%, nam 2010 dal 19 le 46% va ndm 2011 dat t? le 47,22%; ? 3: Phdn tich hieu qud si(dung vdn ddu tuphdt trien Thir hai, dau tu phdng thyt hanh thf nghiem binh qudn cda cdc Nam Nam Chi tieu TT tn/dng ndm 2009 Id 0.738 frd/SV, so 2011 2010 vdi mifc thu hoc phf ehiem t f trpng Ty le diu tu phdng hoc ly thuydt/hoc phi (%) 28.08 16.27 16.86 46,1%; ndm 2010 la 0,8897 trd/SV, so vdi mUc thu hoc phf chiem ty Ty le diu ni phdng hpc TH.TN/hpc phi (%) 46.10 32.87 28.19 32,87%; ndm 2011 Id 0,9761 Ird/SV, so vdl mUc thu hpe phi ehiem t^ trpng Ty le diu tu CSVC/hpc phi (%) 74.18 49.14 45.05 28,19%; Nhu vay chi phi dau tu ve phdng thuc hdnh, thi nghiem Id tdn, Ty le diu tu dao tao/chi phi TX tdi thi& (%) 145.10 155.70 118.64 neu hieu hpc phi nhu la doanh thu thi rieng ehi phi cho phong thUC hdnh, thi Ty lc diu tu NCKH/milc chi tdi thieu (%) 9.98 8.94 5.03 nghiem da chiem ty Id ddng ke mdc dp khai thac thdi gian s d dung edc Ty le diu tu giao trinh/miic chi td'i thidu (%) 22.48 32.07 44.23 phdng thUc hanh, thi nghiem t h i p cy the nam 2009 dat 1/ le binh qudn todn dupe trinh bay d Bang Bang chung cda cac Inrdng Id 40,04%, -Chi phf Ihudng xuyen td'i thieu eho edng tac dao tao nam 2010 dat ty Id 44,48% vd ndm 2011 dat ty le duac quy dinh De an ddi mdi co che tai chinh giai 43,44%, ThiJr ba, tdng hpp chi phi dau ttr phdng hpc \^ thuyet doan 2009-2014 ciJa Bd Giao due va Bko tao; - Chi phi thudng xuyen tdi thieu cho NCKH duoc quy va phdng hpc thi;c hanh, thi nghiem thi tdng chi phi d i u djnh Thdng tu sS 44/20a7m"LT-BTC-BKHCN cila tu nam 2009 tdng chi phi la 1.1207 trd/1SV chiem lidn Bd Bd T^l chinh Vci Bo Khoa hpc cdng nghe 07 70.04% miJrc hpc phi binh quan cim cac trudng, nam 2010 tdng chi phi la 1,2364 trd/ISV chiem 46,68% miJc thang nSm 2007; - Chi phf thudng xuyen tdi thieu cho bien soan giao hoc phi binh quan cOa cac trudng, nam 2011 tdng chl phf 1,560 trd/1SV chiem 45,05% mile hpc phi binh q u i n trinh duWc quy t^nh Thdng t u s d 123/2009nT-BTC, Bdng 2: Cdc chi lieu hieu qud su dung vdn ddu tuphdt trien Nam 2009 Nam 2010 Nam 2011 1s ngiy 17/6/2009 cua B6 T i i chinh, Quy djnh ndi dung chl, milt chi x i y dyng chuong trinh khung va bien scan chuang Irinh giao trinh cac mdn hpc ddi vdl cac nganh aao lap Dal hoc, Cao d i n g Tmng c i p chuyin nghiep (mol giio trinh l i e giii gia tinh tdi Ihllu 100 tr) Trdn co sd kdt quS tfnh toan t r i n , ta nit mot sd ket ciia cac trudng Qua thue trang ve chi phi ddu tU CO s i vat chat cila cac tnidng dai hpc cao d i n g cdng l i p trSn dia ban tinh Hal Duong, ta thay nam 2009 mCtc hpc phi ap dung theo Quydt djnh s d 1310/QD-TTg ngSy 21/8/2009 cOa ThCi tudng Chinh phO c i c tnidng da sur dung tren 70% hpc phi de dau tu co sd vat chat da ban N Thanh tra ^ U41 CHINH 'Crphi nhat dinh d l dau t u ttiU vien T h d ndm dau t u phat tiien dpi ngu cu the Id cd giang vien hpc cao hpc, NCS so vdi miJic ehi toi thilu ndm 2009 tang , % ; nam 2010 tdng 55,7% va nam 2011 tdng 18,64% Neu ddnh gia theo gde dp hieu qua ldi ehinh la khdng hieu qua, nhung n i u xet theo gdc dd dau ti/ dio ngUdi thi cae trudng ludn quan tdm den edng tac d ^ tao dpi ngu giang vien ngodi p h i n hd trp hpc phf cac hoc vien phai nop cho cac eo sd dao tao cac tn/dng cdn ctii hd frp khuyen khfch cdn bd giang vien dupe cd di hoc theo kha ndng eda moi Irudng; T h d sau, dau tU NCKH thap eu the nam 2009 dat 5,03% so vdi Smh mdc chi tdi thieu, ndm 2010 dat 8,94%, ndm 2011 dat 9,98% , vdy khdng dam bao chit luong NCKH v l ly luan vd gia trj Ihuc lien cda mdi d l tai khoa hpc; ehe ngudn kinh phi de dau tU eae ITnh vi/c khdc dac biet d i u t u cho eon ngudi anh hudng tn/c tiep den chat lupng dao tao, khd thu hut 6\i(ic dpi ngu ed chat lUpng cao, hon nite dan den hien tupng thUc t l Id cdc giang vien ed trinh dp ehuyen mdn cao deu ed xu hudng thuyen chuyen cdng tdc sang cac eo quan don vi khac, nhung tU ndm hpc 2010 mifc thu hpe phi 6d(ic thyc hien theo Nghj djnh 49/2010/ND-CP 14/5/2010 cua Thd tUdng Chinh phd chi dau tu cd sd vat chat nSm 2010 chilm 1^ te 45,68% ndm 2011 chie'm ty te 45,05%, da tao dieu kien Ihuan Ipi eho eae tn/dng cd ngudn kinh phi de dau tu true tie'p cho eon ngudi, thdng qua khuyin khich dpi ngu GV khdng ngUng ndng cao chat lupng chuyen mdn va yen tam edng tac vdi s u nghiep Giao dye dao tao Thdtu, Suit dau tu llupt ngUdi vao thUvien dpc binh quan ndm 2009 Id 132 ngan ddng, ndm 2010 la 172 ngan ddng, ndm 2011 la 151 ngan ddng; Suit dau tU tan sif dung tai lieu binh quan ndm 2009 ta 27 ngan ddng, ndm 2010 la 43 ngdn ddng, ndm 2011 Id 33 ngan ddng; nhu vay neu lay ndm 2009 tam gdc so sdnh thi cac ndm sau sud't dau tU cda IhU vien deu tang, day la dau hieu khdng tdt ve hieu qua sif dyng vd'n dau tu phdt trien thu vien, luy hang ndm cae tardng deu danh mdt phan kinh Kinhte Viet Nam (Tie'p theo trang 18) khdng may, dieu xay cd te cdng cy chinh sach de khac phyc hau nhu khdng edn Vi the, day la tfnh vi/e IhUc sir may rdi "Ba van de Idn Id tdng trudng kinh te, tam phat va can can loan, khdng qua dang to ngai ndm 2014 vi se khdng khac nhieu so vdi nam 2013", TS Nguydn Ode Thanh nhdn dinh Cdn theo GS Ddng Hung Vd, "nut that" cda nen kinh le Viet Nam ndm 2014 nam d khau tdi cd'u tnic todn bd nen kinh te Nhiem vu tn/dc h i t dupe Quoc hpi, Chinh phO dat Thif bay dau tu bien soan giao trinh giang day vS hpc eac hpe phan chUdng trinh dao tao cda cac tnrdng so vdi dinh mde chi tdi thieu nam 2009 chiem tJ Ie 22.48%, nam 2010 chiem ty le 32,07% vd ndm 2011 ehiem tJ' Id 44,23% nhU vay ed the danh gia chat tirong bien soan giao frinh ciia eae tn/dng qua ndm tif nSm 2009 den nam 2011 khdng dam bao chat tUpng chd yeu chi dUng tai d mde dp bat giang eda mdn hpc, hpc ph^n, Ket luan Sif dung he thd'ng ehi lieu va phuong phap phan ticti hieu qua s d dung vdn dau tu phat then giao due dal hoc, cao dang, nhu bdi viel da trinh bay Id mdt cong cy hOu hieu cung cap day dd chfnh xae va eu the cac thong tin ve tinh hinh s d dyng vd'n dau l u phat trien cda cac trudng, gidp cho cae nha quan ly nha IrUdng nghidn ciiU tJe xuat dupc giai phap cd hieu qua de khdng ngifng nSng cao hieu qua s d dung vd'n dau tu phai trien OSc biet dieu kien xa hdi hda giao due vd hdi nhap quoc te.xu the eanh tranh ve giao due ddo tao la tat yeu, thi van de hieu qua s d d y n g ngudn vd'n ndi chung, vd'n dau tu phat trien ndi rieng cda moi tnrdng dai hpc, cao d^ng ta mot doi hoi cap baeh, quye't dinh s u ton lai va phdi triln ben vOmg cda nha t n / d n g * Id tdi cau true toan bd n l n kinh le, dd cd rit nhilu viec phai lam, tri/dc het khu vuc tai ehinh tien t§ Neu ndi rdng hon chuyen gia qudc l l vdn cho rang ViSI Nam ed md hinh ldng tnrdng 6da vao vdn dau tU la diifi tdt, can phai tdng y l u to ngudn nhan IUc mdi tao duoc flW b i l n Irong qua frinh tang trudng, Vi vay, viee phue hdi n l n kinh te ndm 2014 phy thudc rat nhieu vao ldi cau true nen kinh t l , dd cd giai q u y l t np xau eda ede ngan hdng thUdng mat, giai quyet np cda cac Tap dodn, Tong cdng ty NW nude Xa hdn nda, la vide phdt t r i l n ngudn nhan liK eiia Viet Nam - yeu td se tao dot b i l n tang fru** eda nen kinh t l , * ... cao ddng edng lap fren dia ban tinh Hal Duong bao gdm: Oai hoc Hai Duong; Dai hpc Ky thuat Y te Hai DUOng; Dai hpc Sao Dd; Cao d i n g Hai DUOng; Cao d i n g Ky ttiuat Khach san va Du Ijeh; Cao. .. Khach san va Du Ijeh; Cao d i n g DUpe Trung UOng Hai DuOng; Cao dang nghe Thuong mai vd Cdng nghiep; Cao ding nghe Hai DUdng v d Cao d i n g nghe LICOGI, dupe tong hpp d Bang Cae chl lieu d... ehi phi khau hao (bao gom Co sd sd lieu dung de phdn tfch: Bdo cao tdi ehinh khau hao phdng hpc, thiet bj trang bj cae phdng va bao cao linh hinh dpi ngu can bd giang vien hang nam hpe) phdn bd