f NGHl£NCltU''''T1U0edl CO CHE QUAN LYTAI CHINH GIAO DIICOAI HOC CONG LAP PHAM VAN TRUONG 00 Tdichinh Trongiriiukimbiinnay,viiebuydgngngudnluctdichinbchof^idttiiaigidoducdgihgcld b&sUe edn thiit Bdi li q[.]
f NGHl£NCltU'T1U0edl CO CHE QUAN LYTAI CHINH GIAO DIICOAI HOC CONG LAP PHAM VAN TRUONG-00 Tdichinh Trongiriiukimbiinnay,viiebuydgngngudnluctdichinbchof^idttiiaigidoducdgihgcld b&sUe edn thiit Bdi li quymd NSNN edn nbd be kbi ddi mdi nai gido due nUdctadcH bdi pbdi cd ngudn lue tdi diinb khd Idn Dibuy ddng duge nguon lUc tdi chinh eho gido due dgi bgccdncdareh^ehinhsdehqudnlytdichinbtiidngthodng,phub^v^yiucduthuctien Ca che qudn ly tdi chfnh gido due dai hoc cdng lap Dgi hpc cdng lgp (DHCL) li trudng dgi hgc nha nudc dau tu ve kinh phi vi co sd vgt chat v i hoat dgng chu yeu bang kinh phi td cic nguon tii chinh hoac cac khoin ddng gdp phi vy lgi Do do, CO ehe quan ly tai chinh ciia DHCL ben cgnh phuc vy myc tieu kinh te - tai chinh cdn phuc vu myc tieu xa hgi ciia DHCL Day la mgt nhirng diem can chii y ddi vdi viec nghien ciiu ve co che quin ly tii chinh giao dye DHCL d nudc ta Neii cic dgi hgc tu nhan dugc ty chii ve nguon thu, chi v i tap trung vao kinh doanh va toi da hoi lgi nhuan oia hg thi cac DHCL phai can doi hii hoi giiia nhiem vu kinh te va nhiem vy xa hgi Dieu ciing dgt mgt gidi hgn nhat dinh ddi vdi thiet lgp co che quin ly tii chinh giio dye DHCL Sy rang bugc doi vdi giio dye DHCL khien cho ham myc tieu tai chinh ctia DHCL trd nen khd khan hgn viec tien den diem tdi uu Co che quan ly tii chinh oia DHCL diing trudc hai thach thtic Thii nhat la sy gidi hgn ve ngan sach va thir hai la nhu cau cang cao tir phia ngudi hpc Viec nang cao chat lugng eg sd vat chat va bai giang ciing nhu cic djch vy giio dye khac bugc DHCL phii dau tu mgnh vao co sd tang Dau tu CO so hg tang can nhu cau ngudn von Idn, dieu rat khd khin doi vdi DHCL dieu kien rang bugc ngan sach ehgt che Nhiing quy ti-inh, thu tyc nha nudc ve hu\- dgng va sti dyng nguon vdn tir NSNN phit trien DHCL neu thdng tiioing va cdi md se thiic diy DHCL phit trien, ngugc lgi se kim ham he thong mg rgng Khi ban ve co che tai chinh ciia DHCL chiing ^1" ta khong dimg lgi d nhiing khoin thu chi ma can nhin vao nhiem vy Nhiem vy chii dgo ciia chiing nam d nhiing gia tri vd hinh ve he thong kien thtic ciia ngudi hgc va nhiing ddng gdp vao qui tiinh phit trien Co che quin ly tai chinh giao dye dgi hgc (GDDH) dugc hieu li mgt tgp hgp cic phuong phap, cdng cy quin ly tai chinh tuan theo he thdng phip luat hien hanh nham thyc hien muc tieu tai chinh va phi tai chinh ciia dgi hpc Co che quan ly tai chinh, dd, dugc xay dyng don gian hay phiic tgp tiiy thugc vag quy md cua trudng dgi hgc Noi dung ccr bdn cua ccf che qudn ly tdi chinh gido due dai hoc cdng lap Tren co sd hogt dgng tii chinh GDDH cdng lap gin lien vdi hoat dpng cua nha trudng co the hinh dung co che quan ly tai chinh ciia GDDH vdi quan niem la phuong thiic dieu hanh bao gom nhiing ngi dung chii yeu sau day: Thie nhat, co che phan cap quan ly ngan sich GDDH - Giao due va dao tgo (GDDT) la sy nghiep ciia toan dan, dd nha nudc ddng vai trd quan trgng Tuy theo quy md va tiem lyc ciia NSNN, hang nam NSNN danh mgt ty le nhat djnh chi cho giao dye, dd cd GDDH Trudc thdi ky ddi mdi, phan NSNN danh cho GDDH chii yeu dugc quan ly tap tnmg Bg Tai chinh tryc tiep quan ly Tir sau doi mdi dat nudc den nay, GDDH cd quy md cang md rpng, to chiic GDDH da dgng, cd trudng tryc thugc tryc tiep Bp Giao dye va Dao tao quin ly, cd trudng dgi hgc cic bg chuyen nganh quan ly Do dd, phan NSNN danh cho GDDH dugc tap trung quan ly theo nhirng md hinh khac Ddi vdi nhiing trudng DHCL Bp Giio dye va Dao T/UCHAIN-IMn;07/2l)rji Thir hai, co che quin ly q u i trinh huy dgng nguon lyc tai chinh ngoii XSNX cho GDDH Trong dieu B« Gido dvc vd Odo too kien hien nay, viec (klAm tra vd t&ng hgrp |a-^ cAcdvtotkn) huy dgng ngudn lyc tai chinh ngoai NSNN cho su nghiep giio due ndi chung va GDDH ndi rieng cdn mang y nghia la nang cao trach nhiem ciia xi hgi ddi vdi sy nghiep giao dye ciia nudc nha Phugng thiic dieu hanh qui trinh huy dpng nguon lyc, yeu cau ciia CO che quin ly qui trinh huy dgng ngudn lyc tai chinh ngoai NSNN la phai phii hgp vdi nang ddng gdp ciia xa hgi, d i m bag )eu cau cdng khai, minh bgch, binh dang, cdng bing ve mgt xa hgi De dim bao yeu cau niy, ngi dung oia co che quan ly qua trinh huy dgng nguon lyc tai chinh ngoai NSNN phii dugc xem xet tren cac khia canh sau day: - Xem xet den khia cgnh thiet lap mtic dgng vien Mtic dgng vien ngudn lyc tai chinh ngoai NSNN cho sy nghiep GDDH chiu su chi phoi bdi cac nhan to sau day: + Miic thu nhgp binh quan cua xa hgi ndi chung, miic thu nhgp cua ngudi hudng thu cac dich vu GDDH ndi rieng + Chi phi cho viec cung cap cac dich vy GDDH + Nhiing lgi ich thyc te mang lgi cho ngudi thy hudng dich vy GDDH Dua tren nhirng nhan to dd de tinh toan mtic dgng vien thich hgp - Lya chgn phirong thiic dgng vien va linh vyc dgng vien Trong thyc te cd nhieu phuong thiic va linh vyc dgng vien nguon lyc tai chirJi ngoai NSNN cho GDDH cd the dgng vien qua phuong thiic thu hgc phi, qua cac khoan thu tir hogt dgng NCKH, tu van, cung cap dich vu, qua hinh thiic vay ngan hing thugng mgi, ngan hang phat tri&i Ndi chtmg, de cd ngudn lyc tii chinh phuc vy cho sy nghiep GDDH bdi canh hien can phai sir dung tong hgp cic phuong thiic va linh vyc dgng vien Tuy nhien, can cti vao sy phan tich, so sanh giiia mat uu vift QUK TRiNH LAP V * f HAN Bd / T O * N NGAN SACH NH» NUOC CHO GIAO DUC BAI HOC C N „ p h « trWn kinh I * - xS hOl JT »- (>,•>*< j hw*ng d i n lO kl4m lr» if h—' Cdc t r u i n g d^l hpc I CAc tru*ne tgo tryc tiep quin ly, thi ph^n von NSNN danh cho cic trudng n i y Bp Giio dye v i Dio tgo tryc tiep quin ly Ddi vdi cic trudng cic bp chuyen nganh quin ly thi ngudn von NSNN dinh cho cic trudng niy Bg chuyen nginh quin ly Tuy nhien, diing tren phuong dien ve quin ly hogt dgng GDDH ve quy md, chat lugng, chuong trinh, che dg bSng cap thi Bg Giig dye va Dao tgo quin ly Do dd, viec td chiic lgp dy toan NSNN cho hogt dgng GDDH dg Bg Giao dye va Dao tgo tryc tiep chi dgo Cd the hinh dung q u i trinh lgp va phan bo dy toan theo md hinh nhu sau: Qua trinh lgp dy toin ngan sach va phan bo d y toan da khai quit theo md hinh ke tren, cho thay viec phan cap quin ly ngan sach cho linh vyc GDDH dugc thyc hien bdi Bg Giao dye va Dao tgo va cac Bg chuyen nganh Tuy nhien Bg Giag dye va Dao tgo van cd trach nhiem chinh Co che phan cap quan ly ngan sach GDDH nhu vgy la thich hgp vdi md hinh d i o tgo dgi hgc hien d nudc ta Song ve lau dai de thdng nhat quin ly GDDH ve mpt mdi, phii hgp vdi )^u cau cii each hknh chinh, nhim nang cao chat lugng GDDH ciia dat nudc thi nen chuyen toan bp cac trudng dgi hgc thugc cac Bg chuyen nganh ve Bg Giao dye vd Dao tgo quan ly Tren co sd dd, viec quin ly ngan sach oia GDDH Bg Giao dye va Dio tgo tryc tiep va co che phan cap quin ly ngan sach cho cic trudng Bg quyet djnh cho vira d i m bio yeu cau hogt dpng ciia nha trudng, vira dam bio dugc yeu cau tiet kiem, hieu qua giir viing dirge ky cuong, ky lugt tai chinh \l^ I^NGHIEN curu-TRAO e6i va mat han che ciia timg phuong thiic va linh vyc dgng vien de xae dinh trgng tam sir dyng phuong thiic va linh vyc dgng vien LTU diem ciia phuang thiic thu hgc phi ciia ngudi hpc la gin trach nhiem ciia ngudi hpc vdi qui trinh dig tgo oia nhi trudng, phii hgp vgi nguyen ly ngudi nio dugc hudng lgi tryc tiep tir viec cung cap djch vy dio tgo thi phii tii tien Han che ciia phuong thirc ngudn thu nhgp ciia ngudi hgc cd hgn lgi khong ddng deu, de dam bio yeu cau cdng bing xa hgi, tat yeu phai hinh nhieu miic hpc phi, can cii vao mtic thu nhap ctia ngudi hgc Khd khan quy dinh nhieu mtic hgc phi la viec dieu tra nam dugc mtic thu nhgp oia ngudi hgc dieu kien nen kinh te tien mat Phucmg thirc dgng vien thu hiit ngudn lyc tai chinh oia GDDH thdng qua viec tap trung mgt phan thu nhgp hggt dgng NCKH, tu van, cung cap djch vy cd uu diem li khuyen khich thuc day hogt dgng nghien ahi, tu van - mgt loai hoat dgng mang tam ciia GDDH Tuy nhien, de cd nguon tai chinh tir hoat dpng can phai dau tu ban dau Phuong thuc dgng vien nguon lyc tii chinh bang hinh thtic vay cd uu diem la tgo sy ring bugc ddi hdi phii sir d t ^ g nguon vay cd hieu qua Tuy nhien, hogt dgng GDDH khdng phai khdng co nii ro, nhat la hogt dgng NCKH va cung cap djch vy Do do, cd the dan den ning tri ng ggp nhieu khd khan Tir sy phan tich tren chg thay, viec nghien ciiu, can nhac chgn lya cic phugng thtic dieu hanh, huy dgng ngudn lyc tii chinh cho hogt dgng GDDH la het sire can thiet Thir ba, ca chequdn ly cdc khodn chi cho GDDH Co che quan ly cic khoan chi cho GDDH la phugng thiic dieu hanh cic khgan chi Phuong thiic dieu hinh cic khoin chi cho GDDH phy thupc vao: - Npi dung chi cho GDDH: Tiiy theo chiic nang nhiem vy oia GDDH timg giai dogn ma co cau, ty trpng cac khoin chi cd khae Trong cic trudng dgi hpc hien nay, xu hudng chung la uu tien cic khoin chi cho viec nghien ciiu khoa hgc, iing dyng cdng nghe - Cg cau, ty trgng cac ngudn lyc tai chinh huy dgng dugc GDDH: Trong xu hudng chung vdi viec thyc hien chii truong xa hgi hga GDDH thi ngudn lyc tii chinh ngoai NSNN cang chiem ty trgng Idn Vi vay, phirong thiic diey hinh cac khoan chi ciing cd nhirng thay ddi can ban ve miic chi, CO cau chi va thim quyen quyet dinh cac khoan chi - Co che, chinh sach, che dg quan ly tai chinh ddi vdi cic don vi sy nghiep eong lgp: Trong dieu kien cai cich mgnh me tai chinh theo xu hudng tang L.'.ili quyen ty chii, ty chju trich nhiem cho cic don vj sy nghiep cdng lap, hudng viec quin ly tai chinh theo ket qui dau ra, thi phuong tiitic dieu hanh cac khoan chi cho GDDH ciing cd nhirng thay ddi can ban, lay hieu q u i lam chinh, khdng ciing nhic theo nguyen tic cic khoin chi phyc vu cho boat dgng nao till khdng thay ddi suot thdi gian chap hanh dy toan - Chii truong cii cich GDDH: La nhan to quyet dirih den miic chi, ca cau chi ciia GDDH nham lam cho d y in, ke hogeh cii cich ddi mdi GDDH tia hien thyc Tir dd quyet dinh den phuong thtic dieu hanh cac khoin chi cho GDDH Tdm lgi, cd nhieu nhan td tic dpng den viec hinh co che quin ly cac khoan chi cho GDDH- Ngi ham ciia co che quan ly chi GDDH bao gom: - Xic lap dy toan chi Theo truyen thong dy toin chi dugc xic lgp hang nim cin cii vag ngudn thu dgng vien dugc, vao nhiem vy hogt dgng ciia nha trudng d y kien nam ke hogeh va cac chinh sach, che dg hien hanh cua nha nudc lien quan den hogt dpng tai chinh ciia nha trudng Nhu phan tren da de cap xu hudng cii each tai chinh cdng, d y toin chi phii cd tam nhin dai hoi gpi li ke hogeh chi trung han - Td chtic phuong thiic dieu hanh cac khoin chi theo dy toan Ndi each khac la to chtic qua trinh chap hanh dy toin cdng tic quin ly chi cho GDDH tiong q u i trinh chap hinh d y toin bao gom viec dy ki&i ke hogeh chi hang quy, hang thing; xay dimg quy che chi tieu npi bg; to ehiie cac bien phap chi thich hgp vdi hggt dgng ciia nha trudng; thyc hien cic mdi quan he vdi ben ngoai nhat la quan he vdi Kho bgc Nha nudc va co quan tai chinh Cimg vdi cdng viec tren quan ly cac khoin chi cho GDDH phai tieh hanh thudng xuyen phan tich, dinh gii, kiem soat dam bao can doi giiia thu - chi Trong q u i trinh quan ly cac khoan chi chii trpng den viec lap thii ty uu tien chi Day la mpt nhirng ngi dung quan trgng cua co che quan ly chi cho GDDH, bdi le thyc te nhu cau chi thi Ion, song nang dam bag nguon tai chinh cd hgn Tdm lgi, vdi tu cich la phuong thiic dieu hinh cic khoin chi, eg che quan iy chi cho GDDH chiu sy chi phdi bdi nhieu nhan td, can thiet phai xem xet de dinh hinh ngi dung ctia ca che quan ly chi Tuy theo muc dg, co cau cic khoin chi ma co che quan Iy chi cho GDDH dugc hinh vdi nhiing npi dung thich hgp Tu hjong chi dgo chung cua co che quan ly cic khoin chi cho GDDH la nang cao quyen ty chu, tv chju trich nhiem ve quin ly tai chinh ciia cac trudng dgi hgc cdng lgp f(|