KINrf?lf^TAr CHfNH QOdC m ss^ ^ MO HINH TAI CHINH GIAO DUCDAIHOCTREN THE GlOfI VA KENH NGHIEM CHO VIET NAM ThS TRAN VIET HONG TrUdng Cao ddng Kinh tiBoi ngogi Trong xu tbi hdi nhdp vd todn cdu bda, cd[.]
m KINrf?lf^TAr CHfNH QOdC ss^.^ MO HINH TAI CHINH GIAO DUCDAIHOCTREN THE GlOfI VA KENH NGHIEM CHO VIET NAM ThS TRAN VIET HONG - TrUdng Cao ddng Kinh tiBoi ngogi Trong xu tbi hdi nhdp vd todn cdu bda, cdc quoc gia diu tim kim nbSng gidipbdp nbdm gia tdng vdn ddu tU vd hiiu qud sddung nguon vdn cho glao due dgi hgc Bdi viit gidi thiiu md hinh tdi chinh gido due dgi hgc tren tbi gidi ditdddrut mdt sdbdi hoc kinb nghiim dio \^et Nam Md hinh miSn phi hodc hoc phi thdp Md hinh tii chinh giao dye dgi hpc (GDDH) cdng lgp mien phi hogc hgc phi thap ddng vai trd chii dgo d nhieu quoc gia tren the gidi Trong md hinh nay, Chinh phti ddng vai trd chii yeu de phat trien GDDH cdng lgp v i ngudi hgc chi ddng mgt phan nhd hgc phi, khoang 10% chi phi hogt dpng cua trudng DH danh cho giang dgy va quan ly, chua tinh den chi phi nghien cim khoa hgc va hogt dgng khic Md hinh ap dyng d hau het cic nudc xa hgi chii nghia nhu Lien Xd trudc day hay Viet Nam Giai dogn nam 1950 -1960, My cung ap dung md hinh de phat trien GDDH dgi chimg nhu phat trien he thdng cic trudng cao dang cpng ddng va cac MO HINH GIAO DMC OAI HOC c e 51/ T A I TRO C O A NHA NKOC Nefin sich nhi nird'c Chtnrag trinh tin d^ing Sinh viSn 6p hfc Cic tmimg dp htfc c6ng l$p Ngudn Uc gii idng hap trudng dgi hgc cdng lap Ben cgnh do, mgt so qudc gia khu vuc Bic Au nhu Na Uy, Thyy Dien, Phap, Diic ciing i p dung md hinh va cd ten ggi chung la mo hinh: "Hgc phi thap hoac mien phi" De ap dung eong md hinh nay, cac quoc gia can co du nang luc tai chinh dau tu cho GDDH Dieu khien Chinh phii cac nudc gap nhiing khd khan va khdng the tiep tuc i p dung lau dai, bdi vi chi phi cho mot ngudi hpc DH cang tang, tham chi tang nhanh hon ca toe phit trien kinh te Hon niia, nhu cau dugc hpc DH ciia so ddng sinh vien (SV) ding cang tang nen cic trudng DH eong lap phai duong dau vgi nhiing khoan tai trg khdng day du tir Chinh phii Dieu khien khimg hoing tai chinh cue bg GDDH ludn cd the xiy Mo hinh chi phi hodn trd sau sinh vien tot nghiep Khi mo hinh "GDDH eong lap mien phi hogc phi thap" bi phe phan ca ve tinh cdng bang va hieu qua thi nhieu nghien ciiu cho rang, can phii thay ddi phuong thtic trg cap cho cac co sd dao tgg sang trg cap tryc tiep cho ngudi hgc thong qua chuong trinh cho SV vay von de hgc DH Viec SV dugc vay tien hgc vdi lai suat thap ding gitip lam tang thu nhgp binh quan dau ngudi gia dinh hg Ngay nay, cac qudc gia da xay dung nhieu chuong trinh ho trg SV vay vdn hgc DH, moi chugng trinh lgi hudng den mgt cac myc dich dgt Quoc gia thi cd myc dich chi hudng tdi dam bio cdng bing xa hpi, cdn qudc gia thi lgi hudng den quy md Idn hon ciia he thdng giio dye •m KINHTtTiU CHfNH QU6CTf Md hinh hoc phi cao k£t htfp md rdng cdc chinh sdch hS tro bien la sd SV dau vao ciia he thdng DH tu cang ting, cdn sd SV vao trudng DH cdng cd xu hudng tang chgm hon Mgt nhiing giii phip Md hinh dugc thyc hien dya tren nghien ciiu hieu q u i nhim thu htit SV vao hgc tgi cac tnrdng ve cac nguyen tic thi tnrdng chi phi GDDH, DH tu Ii cho phep SV dugc vay de di hgc va dugc SV va gia dinh phai chiu cic chi phi cho GDDH SV xet cap cic logi hgc bong phii chi tra cho dich vu giio dye vi: Thu nha't, nhiing Md hinh DH tu thyc tren the gidi rat da dgng ngudi hudng lgi la nhiing ngudi phii tra tien; Thu nhung chu yeu dugc chia logi hinh co ban hai, cic ngudn lyc kinh te se dupe sir dyng hieu qua nhu sau: hon, nhiing tai trg lang phi se bi logi bd Logi hinh dgi hpc tu thpc phi Ipi nhudn: Sy tai trg tir ngan sich n h i nudc (NSNN) cho GDDH thyc chat la lay tien tir nguon ddng thue ctia Dgc tnmg co ban ve m i t kinh te, phap Iy va cau ngudi dan Se cd mgt ty le Idn nhiing SV cao dang tnic to chiic cua mgt don vi hogt dgng "khdng vi Ipi v i DH la egn nhiing gia dinh ngheo khd, can phai nhugn" la: (1) Khdng dugc chia lgi nhugn cho mgt dugc tai trg Nggai ra, SV theo hgc nhiing nganh ai; (2) Khdng cd "chii sd hiru" hay "nd sd hiru chinh dugc Chinh phii dau tu phat trien thi ddng miic hgc nd", khdng cd n h i dau tu, cd the ndi tii sin li thupc phi thap hogc mien phi, cdn nhirng nganh xa hgi cd "sd hiiu cdng cgng", ngudn vdn chu yeii la tir cho nhu cau cao nhu: Ngogi ngii, Cong nghe thdng tin, tang va hpc phi; va (3) Thudng khdng dugc quin tri Kinh te, Quin tri kinh doanh hay Lugt thi phii ddng bdi mgt Hpi dong dgi dien cho nhirng nhdm c6 lpi hgc phi d mtic cao Ngugc lgi, nhiing nganh Chinh ich lien quan Khdng vi lgi nhugn ciang cd nghia tii phii can uu tien, ho$c dg eg dan cua cau theg gii sin d day khdng thupc Nhi nudc m i ding ch^g gan bing khdng nhung xa hgi rat can thi dugc trg thugc ca nhan nao, hic li khdng cd chu sd hiiu vi cap Khi chuong trinh niy dugc i p dyng cd nghia ding khdng cd cd ddng, vi vgy khdng cd dupe li, ci nguyen tic th; tnrdng v i phi thi tiirdng deu chia Igi nhugn tir hogt dgng ciia trudng DH Trong cd the phdi hgp vgn dyng de bo simg nen kinh te thi trudng, lgp lugn nghe nhu vo ly chi phi cho GDDH Dong thdi, ciing mpt liic nhung Iggi hinh DH niy rat phd bien tien the gidi Chinh phu giii quyet dugc nhieu myc dich khic dgc biet la d My, Nhgt Bin phii hgp vdi nguyen tie da dgng va phiic tap Nhiing DH tu phi lpi nhugn cd Hgi ddng quin ctia tai chinh DH tri de de phucmg hudng phat trien chung ciia Mtic hpc phi khac cdn dugc ap dyng vdi trudng Hgi dong gom nhiing ngudi dat, cic cap dg DH: chugng trinh sau DH thi cao hon cd uy tin d nhieu Iinh vyc khac, chti khdng thuan so vdi chuong trinh DH, cac chuong trinh dao tgo tiiy la ngudi cd tien gdp vao trudng Cae trudng DH thgc sy, tien sy hgc phi cao dan, liiy tien so vdi bgc cd quy bio trg, tien lai tir dau tu cua quy, cpng DH Chuong trinh phan biet cung ap dyng vdi doi vdi tien ddng gdp ciia bao trg vien dimg lam chi phi tugng ngudi hgc cic he hgc khic nhau, SV truyen chg hogt dgng ciia trudng Tuy nhien, khdng vi lpi thdng hgc phi thap hon SV vira hgc vira lam, SV nhugn co nghia li don vi khdng dugc phep tgo ctia nhirng dia phuong khic den ddng hgc phi cao lgi nhuan va thu nhap khdng bao gid dugc vugt hon SV ban dia Nggai ra, cic chuong trinh thudng qua chi phi Mgt tg chiic hogt dgng theg nguyen t^c ding ap dyng phan biet doi vdi SV den tir quoc gia "khdng vi Igri nhugn" van cd the dugc hogt dgng co khic, SV nudc ngoai phii ddng mtic hgc phi cao hon thu nhap nhu: nghien ciiu khoa hgc, chuyen giao so vdi SV chinh quy ban xii Australia da lam theo cdng nghe, cung cap cac dich vy theo dem dat hang each nay: nhirng SV thda man cic dieu kien tham cua doanh nghiep gia chuong trinh tai trg dugc tinh miic hgc phi theg Md hinh DH tu thyc khdng vi lgi nhugn chiem quy djnh ciia Chinh phu, cdn cic SV khic va SV vi tri chi phdi he thong DH d My va Nhat nudc ngoii phii ddng miic hgc phi cao hon nhieu Bin, cd den hon 90% SV tu thyc d My va mpt ty Md hinh md rdng he thong gido due dai hoc tathuc He thdng GDDH d hau het cic quoc gia ton tgi song song cac trudng DH cdng lgp va tu thyc Do ngudn \ S \ N danh cho trudng cdng hau nhu khdng dugc gia ting dang ke, nen xu hudng phd' •Hh le k h i Idn d Nhgt Ban dang hgc d cac trudng ttr td chiic theo logi hinh phi Igi nhugn Vao nhirng nam 1980, a My cd khoing 3.500 eg sd dao tgo DH va cao dang, lugng trudng cdng chinh quyen tieu bang, qugn, Igp va q u i n ly chiein khoang 45% tdng sd (khdng cd DH cdng lgp cua Lien bang, ma chi cd trudng chinh q u y ^ TiU ailNH - Jbdng07/2013 iQI dja phuong, cic bang sing lgp va quan ly), d dd SV chi tri mpt ty le cao nhat chg hgc phi li bang 5-10% chi phi dgn vi Ben cgnh dd, cd tdi 46% li trudng ciia cic td chirc tu nhan hogt dgng theo nguyen tic phi Igri nhugn, phan cdn lgi la trudng ciia mgt chu sd hihi hogt dgng vi lgi nhuan Hgc phi ma SV cac trudng DH tu thyc phi lgi nhuan phii ddng gdp li rat Idn nhung ciing chi b i n g khoing 30% chi phi dem vi Lttpl Mnh dai hpc tU thuc hoat ddng vl Ipi nhudn: Logi hinh DH dugc chia nhdm khic biet, theo miic dp dieu tiet va myc dich hogt dgng: Mpt la, DH thugc cac cdng ty Idn: Myc dich ctia cac DH dgng li de dag tgo boi dudng nhan lyc cho chinh cdng ty ciia minh va mgt phan cho xa hgi Hg se nhgn dugc lgi ich Idn hon tuong lai nhd danh tieng ciia tgp doan, cua nha tnrdng va SV di lim thdng qua vipc tang nang suat lao dgng, tgg gii tn th$ng du cao hon cho cdng ty Hai Id, DH tu thyc vi lgi nhugn mgt phan: Logi hinh phd bien d cic nudc chau A nhung cd nhiing rang bugc rat ehgt che ciia Chinh phu nhu khdng che mtic tran hgc phi de trudng hgc khdng chgy theg myc tieu tdi da hda lgi nhugn Dg vgy, cic tnrdng DH dgng dugc thinh lgp nhimg quy md khdng Idn va it cd uy tin xa hgi Ba Id, DH ty thyc hogt dgng hoan toan vi myc dich lgi nhugn: Day thyc sy la nhiing cdng ty giio dye nhu: Apollo Group Inc oia Anh, Career Education Corp Inc ciia My Da so cic DH ty thyc vi lgi nhugn li logi hinh doanh nghiep cd chti sd huu dugc to chiic nham d i p iing nhu cau thi tnrdng vdi myc dich kinh doanh vl lgi nhugn Cic trudng DH hogt dgng vi lgi nhugn d My dugc Chinh phu khuyen khich lgp nhung chi chiem khoing 9% ve mgt so lugng trudng hgc v i SV chiem khoang 2% tdng so Hau nhu khdng cd mpt DH nao vl myc dich lgi nhugn m i p h i t trien cd uy tin d My, trir nhiing tnrdng dgy nghe He thong giio dye cua Anh cd 111 trudng DH nhung chi cd mgt trudng tu thyc (DH Buckingham), d Australia cd khoang 30 tnrdng DH thi chi cd 10% la trudng tu thyc vdi quy md rat nhd M$c dii hogt dgng vi myc tieu lgi nhugn nhung cac trudng cung chu yeu chii trgng vao viec giang dgy mgt so n g i n h dang hut khach nhu: Ngogi ngii, Lugt, Kinh doanh v i Cdng nghe tihdng tin, it di sau v i o dao tgo cac nganh nghien ciiu, khoa hgc cdng nghe ddi hdi may mdc ky thugt cao, co sd thi nghiem hien dgi vi dau tu nhu the se khdng thu hdi dugc von nhanh Trgng dd, d mgt sd nudc chau A logi hinh trudng DH boat dgng tren CO sd vi lgi nhugn lgi chiem phan Idn va cdn cd them ci logi Mnh "mia lgi nhuan" hay cd mgt miic lgi nhugn thich hgp (bdi vi mtic hpc phi va lgi nhugn bi Chinh phii khdng che) Chinh vi hi dgt dudi sy kiem soit rat chat che ciia Chinh phii, tir dinh gia kiem djnh chat lugng va phan logi den hp thdng phan chia lgi nhugn de dim bao phat trien dung hudng, chu khdng dugc ty nhieu nhu cic doanh nghiep thuan tiiy, cho nen da so cic trudng DH khdng hogt dgng theo Lugt Doanh nghiepKinh nghiem cho Viet Nam Thdng qua tdng hgp nghien ciiu cic md hinh tai chinh GDDH tren the gidi, tic gii de xuat mgt so bai hgc kinh nghiem cd the vgn dyng tgi Viet Nam: Oa dgng hda ngudn thu: Kinh phi dau tu cho GDDH gdm cic nguon: NSNN, hgc phi le phi, tin dyng SV, cic khoin quyen gdp qua tgng, hogt dgng kinh doanh ciia n h i trudng Da dgng ngudn thu nhim tang thu nhgp cho cic trudng DH, nhien thyc hien can chii y mgt so hgn che sau: Thir nhSi, hgc phi, le phi va tin dyng SV: O Viet Nam, chuong trinh tin dyng SV cd ty le thu hoi vdn thap CO hgi lam viec ngoii gid SV khdng nhieu, ning tim kiem viec v i cd miic luong hgrp ly de tri ng sau tdt nghiep cdn thap Vi vgy, thyc hien ehucmg trinh tin dyng SV, can cd mgt sg giai phap nhy: Chinh phu hd trg du de cic tnrdng cdng Igp hogt dgng tot v i SV ty nguyen hoac cd k h i ning dygc vay cac chuong trinh tin dyng SV; Cic trydng DH tang cudng hgp tic vdi doanh nghiep qui trinh dao tgo de dam bio chat lugng, phii hgp vdi nganh nghe va tang ca hgi viec lam chg SV sau tot nghiep Ve chinh sach hpc phi, kinh nghiem cic nudc tren the gidi cho thay, N h i nudc nen cho phep cac trudng DH dieu chinh mtic hpc phi khudn kho de ddi phd vdi lgm phat nen kinh te; Xay dyng cac miic hpc phi khac doi vdi cic nganh nghe khic nhau; Ket hgp vipc thu hgc phi cag vdi chinh sach hd trg ddi vdi SV ngheo, cd nang lyc thyc sy Nha nudc ludn dim bio rang mpi SV da sin sang va cd nang lyc deu cd the tiep can vdi chuong trinh GDDH cd chat lugng cao Ben cgnh dd, cac tnrdng DH can xay dyng chuong trinh dao tgo phii hgp vdi cic ddi tupng cy the Phan kinh phi ddi du cd the chi vien trg cho viec nang cap thiet bj, trudng hgc hogc tryc tiep giiip dd SV ngheo, khd khan Thir hai, tang cudng hoat dgng kinh doanh lir-l f K I N H T ^ - l A l CHfNH QUdCT^ trudng hgc: Vdi khuynh hudng giim dan NSNN cap hang nim va da dgng hda nguon thu nen khuynh hudng day manh hoat ddng kinh doanh trudng DH can dugc tang cudng; hogt dpng kinh doanh gdp phan mang lai lgi nhugn khuon khd hogt dgng ciia nha trudng Thie ba, tang cudng hogt ddng tir thien: Thdng thudng hogt dpng huy dgng dugc nguon thu tir nhiing ngudi giau, cd hgc van cao, nhiing doanh Kinh nghiem cdc niTdc cho thay viec phdn bd tdi chi'nh cho GDDH nen chu y cdc hoat dong chinh cua trudng, vi du phan kinh phi ddnh cho hoat ddng gidng day, hoat ddng thiTdng xuydn nSn ddng vai trd co bdn nhat nghiep Idn, nhting cyu SV thinh dgt va viec hd trp uu dai tif phia nha nudc Kinh nghiem cac nudc tren the gidi cho thay nguon thu tir hogt dpng tir thipn ddng vai trd khong Idn va nen dugc sy ho trg ciia Nha nudc ve vipc khdng dinh thue tir nguon thu hogt dgng tir thien Tliie tie, phat trien nguon tai trg eong de cd mpt he thdng GDDH cdng lap mgnh: Trong hp thong GDDH cdng lap, vai trd ciia Chinh phii la then chot nhung khdng c6 nghia li bao cap, quan ly ciing nhac ma Chinh phii cd trach nhiem dau tu ve tai chinh, ve tam chien lugc, dinh hudng hoat dgng, kiem soat chat lupng, chii khdng the diing ngoai cupc Trong xu hudng xa hgi hda giao due cac nudc tren the gidi deu ton tgi he thong trudng DH cdng lgp manh gan lien vdi hogt dgng cic trudng tu thyc; Dieu \uat phat tir nhiing ly sau: (1) Xay dyng mgt he thong trudng DH eong lap dii mgnh de d i m bio tinh dgc lap ctia he thgng giio dye; (2) Mgt he thong trudng DH eong lap mgnh mdi thyc hien nhiem vy dam bio eong bing cho mgi ngudi dan co ning hpc tap m i khong phu thugc vao hoin cinh gia dinh; (3) Mgt hp thdng trudng DH cdng lgp mgnh mdi dam bao tinh on djnh cua ca he thdng GDDH; (4) Mgt he thdng trudng DH cdng lap manh mdi on dinh chat lugng ciia he thdng GDDH Phdn bd vd kiim sodt hiiu qud nguon von dupe ddu tU: ciiu khoa hgc khoang dudi 30% Co che phan bo kinh phi cho hogt dgng giang dgy cac trudng DH nen ap dyng linh hoat theo xu hudng ddi mdi, co canh tranh de tang cudng hieu qua, tgo dieu kien de nha trudng chti dpng cic hogt dpng vi co hdi tiep can GDDH cho cic doi tugng khic Kinh phi danh cho nghien ciiu khoa hpc nen dugc phan bd tren cg sd cd cgnh tranh Ben cgnh viec phan bd hgp ly cdn ket hgp vdi cdng tic kiem tia, giam sit theo hudng sii dung cd hipu q u i kinh phi GDDH Cac cdng cy dugc sir dyng de giam sit, tang tinh chiu trich nhipm cua cic co so GDDH va quan ly tai chinh la: (1) Thdng qua kiem toan dgc lap ben ngoai danh gia so sach k^ toan cac trudng DH va bao cao hang nam ve cic hogt dgng kiem toin ngi bg; (2) Thdng qua sir dyng dich vy kiem tgin n h i nudc de dinh gii bat ky hogt dgng n i o dd cua nha trudng; (3) Thdng qua CO che va q u i trinh xay dyng de theo doi, danh gia chat lugng giang day; (4) Thong qua viec thi,rc hien yeu cau cac trudng xay dyng cic ke hoach chien lugc de trinh co quan chu q u i n cic cap cap kinh phi; (5) Lanh dgo nha trudng nen cd cac thinh vien ben ngoii, nhiing ngudi am hieu ve quan ly tai chinh va cd the to chiic, s i p xep phii hgp cho kiem toin ndi bg Tang cUdng quyin tuchu tdichinh cdc trUdng OH cdng Idp: Ty chii cho cic trudng DH dugc nhieu nha nghien ciiu chii y den, nhimg van de li tu chii deii dau? Tu chii linh vyc gi? Mpt so khdng dong y quan diem ty chii bdi vl vien trg kinh te tir Chinh phti se bi giim siit Theg kinh nghiem cac nudc tren the gidi, ty chii quin ly tai chinh can tap tnmg nhieu cic hogt dgng sau: (1) Quan ly kinh phi ciia nha trudng; (2) Tham dinh cac dy in tang cudng thu nhap; (3) Tu chu xay dyng co sd vat chat va dau tu trang thiet bi giang dgy; (4) Trudng DH dugc phep vay kinh phi; (5) Dugc phep xay dyne mtic hgc phi theg khung ciia Nha nudc '*' Tai lieu tham khdo: I.Bruce Johnstone (1998), The financing and management of higher education, (Tdi chinh vd qudn ly gido due bde cao); Le Vdn Hdo (2008), Md hinh phdt trien tdi chinh DH, Tap chi Tia sdng si ngdy 04/9/2008; Kinh nghiem cac nudc cho thay viec phan bo tai chinh cho GDDH nen chii y cac hoat dgng chinh cua trudng, vi dy phan kinh phi danh cho hogt dgng giang dgy, hoat dgng thugng xuyen nen ddng vai trd co ban nhat (chiem ty lp khoing 60-70% tdng kinh phi); Kinh phi danh cho nghien F.^\ Pham DUc Chinh (2011), Cdng bdng vd hieu qud chi tiiu edng gido due m Nam, BH Ouoc gia TP.HCM; Pham Phu (2007), Tdi diinh dio BH Viet Nam hdi nhdp Top dilWQG TR HCM, so 98/2007 Vaang Thanh Huong (2008), Qudn ly Tdi diinh gido due trin the gidi, VOii Khoa hoe Gido due Wft Nam ... bai hgc kinh nghiem cd the vgn dyng tgi Viet Nam: Oa dgng hda ngudn thu: Kinh phi dau tu cho GDDH gdm cic nguon: NSNN, hgc phi le phi, tin dyng SV, cic khoin quyen gdp qua tgng, hogt dgng kinh doanh... giau, cd hgc van cao, nhiing doanh Kinh nghiem cdc niTdc cho thay viec phdn bd tdi chi''nh cho GDDH nen chu y cdc hoat dong chinh cua trudng, vi du phan kinh phi ddnh cho hoat ddng gidng day, hoat... chi Tia sdng si ngdy 04/9/2008; Kinh nghiem cac nudc cho thay viec phan bo tai chinh cho GDDH nen chii y cac hoat dgng chinh cua trudng, vi dy phan kinh phi danh cho hogt dgng giang dgy, hoat dgng