( Sif09 (122) ''''2013 ) NGHIEN curu TRAO 061 To chirc cong tac ke toan quan tri trong cac trwong dai hoc ngoai conglap Ths HDdng Th} Phuong Lan* Cdn cii Ludt Gido dye dgi bgc s l 08/20I2/QHI3 ban hdnh n[.]
( Sif09 (122) '2013 ) NGHIEN curu TRAO 061 To chirc cong tac ke toan quan tri cac trwong dai hoc ngoai conglap Ths.HDdng Th} Phuong L a n * Cdn cii Ludt Gido dye dgi bgc s l 08/20I2/QHI3 ban hdnh ngdy 18/06/2012 cua (Jude hOi ve cbinh sach khuyin khfch phdt triln cdc CO sd cung ung djch vy ngodi cdng lgp quy djnh trudng dgi hgc theo md hinh ngodi cdng lap: " Ca s& n^odi cong lgp la ca s& cdc to chuc xd hpi, to ckuc xd kpi - ngke ngkipp: To chdc kink te, cd nkdn nkom cd nhdn hp gia dinh hogc cpng dong ddn cu thdnh lgp ddu tu xdy dyng ca s& vgt chdt ti^ bdo ddm kink pki hogt dpng bdng von ngodi Ngdn sdch Nhd nu&c vd hogt dpng tkeo quy dink cua pkdp lugt" Theo Dieu mye Lugt Gido dye dgi bgc sl 08/2012/QHI3 ban hanh ngdy 18/06/2012 till cac co sd gido dye - ddo tgo ngoai cdng Idp hogt dgng khdng nhdm mye dich thuang mgi hod, hogt dOng khdng vi lgi nhi4n Id ea sd gido dye dgi bgc md phdn lgi nhugn tich IQy bdng nam Id tai sdn chung khdng chia, de tai ddu tu phdt trien co sd gido dye dgi bgc; cac cd ddng bode cdc tbanb vien gdp vdn khdng hudng lgi tlie hodc hudng lgi tiic bdng ndm khdng vugt qud ldi sudt tidi philu Cbinh phu Trudng Dgi hgc theo md hinh ngodi cdng ldp hogt dOng theo nguydn tdc ty nguyfn gdp vin, ty chu v l tdi cbinb, ty cdn doi tbu - chi, thyc hifn cdc quy djnb ciia phdp lu^t ve ehl dO k l toan, tbdng kd, thyc hifn nghTa vy vdi ngdn sach Nhd nudc vd cdc quy djnh hifn bdnh kbdc (Dieu 65, 66 chuong 10 Luat Gido dye dgi hgc ban hanh ngdy 18/06/2012 quy dinh v l nhifm vy, quyen hgn, chl dO tdi chmh cua trudng Dgi bgc ngodi cdng lgp nhu sau: L|p dy todn thu, chi kinh phi hogt dgng bang ndm theo kbd nang tai cbinh ciia mdi trudng Hifu trudng trinh, Hdi ddng Quan tq phd chudn N I U cd kinh phi ciia nhd nudc cdp phdi ldp dy todn tbu, cbi theo ddi vd sii dyng ngudn kinh phi cda Ngdn sdch nhd nudc cdp Cdn cii vdo chd dg cbi tieu tdi chinh, cdn cii vdo kit qud hogt dfng, tinh hinh thu, chi tdi cbhih eua ndm trude liln kl; cdc don vj Igp dy todn thu, chi ndm kd hogch) Xudt pbdt hi dd chiing ta nhgn thdy cdc trudng Dgi hgc ngodi cdng lgp muon ton tgi vd pbdt triln tbi phdi cd nguon tdi chinb nhdt djnh va sii dyng ngudn tdi chinb ed hifu qud D I ldm dugc nbu v^y mOt tiong nhiing cdng cy qudn ly hiiu ich bifn Id sii dyng ke todn quan tri tiong hogt dOng qudn ly Kl todn qudn trj hay kl todn qudn I;^ Id ITnh vyc chuydn mdn cda kd todn nhdm ndm bdt cdc van dd vl tbyc trgng, ddc bift thyc trgng tdi cbinb eiia eac trudng qua dd phyc vy edng tdc qudn tq nfi bO vd quylt djnb qudn tq Thdng tm cua kl todn qudn tq ddc bift quan trgng qud trinh v ^ bdnh ciia cac trudng Dgi bgc ngodi edng ldp, ddng tbdi phyc vy vifc kidm sodt, danh gid cdc trudng Tbdng tin md kd todn qudn tri edn ndm bdt bao gdm cd tbdng tin tdi cbinh vd thdng tm phi tdi chinb Bdn chdt ciia tbdng tin tiong k l todn qudn tri Id thdng tin qudn ly, khdng phdi tbdng tin tdi cbinb don thudn Tnrdc t|lp hgp thdng tin kl toan qudn tri phai bilt rd mye dich ciia tbdng tin dd Vai tid trdch nhifm tmydn thing ciia ke todn qudn tri dang dugc md rfng bao bam ed cac nbu cdu ddi vdi qua trinh quylt dinh chiln luge M$t s l kiln nghj Thi^ nhdt, ede trudng Dgi hgc ngodi cdng I|tp phdi xdy dyng dugc nguydn tdc td chiic vdn dyng chting tii kd toan ey thd tgi trudng ve phuong phdp ldp, ludn chuydn, quan ly vd sii dyng chiing tii k l toan Sd cy thl hod vd bd sung cdc nOi dung cdn thiet vdo timg miu chiing tir ke toan dd duge quy djnb hodc xdy dyng thdm mgt sd mdu bilu tgp hgp, phdn tich tbdng tm dd phyc vy cho vifc thu nhdp thdng tin qudn tri ngi bO tgi cdc trudng Dgi bgc ngodi edng lgp Phdng kd todn phdi cdn cu vdo bf tbdng sd kd todn dang dugc dp dyng tgi trudng minh dl b l sung cdc chi tieu, ydu cdu cy till phyc vy cho ke todn qudn tq, vifc b l sung bode thidt kl cdc nOi dung cua so * Dgi hpc Kinh ti Ky thupt CSng nghipp T9P Chi nghidn cufu Tdi chinh k^ todn C So 09 (122)-2013 ) NGHIEN ciru TRAO D | k l todn phdi dam bao dap iing tbdng tin cdn thiet mgt each ddy du, pbu hgp vd kjp tbdi Hodc ey thl trdn cung mft hf thing chimg tli kl toan, chi can them vao cdc ngi dung chi tiet de phyc vy hgch todn cbi tilt theo ydu cau cua ke todn quan tri (cd thl Id ma hod de quan tri tiing khoan mye chi phi theo ddi tugng, ), ngoai edn tbu thdp thdng tin, xiJr ly vd phan tich dd phdn ti'ch dugc hifu qud hoat dpng, so sanh giiia cdc cac nam Thir hai, dd phyc vy cbo vifc qudn tri cbi phi thi vifc phan logi chi hogt dpng eua cdc trudng Dgi hgc ngodi cdng lap theo ydu cdu qudn ly tdi ehinh hifn bdnh la bdt buOc nhdm phyc vy cho kidm sodt chi cdc ngudn kinh phi ciia nhd trudng Song dd phyc vy cho ydu cdu ciia nhd trudng tiong qua trinh ty chu, ty chju tidch nbifm tbi tidu tbiie phan logi tren chua ddp iing du yeu cau tbdng tin ciia cdc cdp lanh dgo tiong nha trudng Vgn dyng cdc ky thudt phdn tich chi phi tiong kd todn qudn tii cbi phi tbi can phdi phan tich cbi hogt dfng cua cac trudng theo tieu thiic la miic dg hogt dgng vd mli quan bf vdi ddi tugng chiu phi Phan logi cbi phi theo miic dg hogt dpng dd phyc vy cbo vifc phan tich mdi quan bf giiia khdi lugng cdng vifc vd kdt qua tbu dugc (chenh Ifch thu chi) nhdm phuc vy cbo cdc quylt dinh tilp tyc ^hay loai bd mpt chuydn nganh dao tgo, xac djnh quy md ldp bgc cdn tiiilt, tinh gia tiianb djch vy dao tgo theo bidn phi Phan logi chi phi theo mdi quan bf vdi ddi tugng chju phi la ca sd dd xac djnb chi phi vd d$c bift rat biiu icb tiong vifc van dyng ^y md binh kd toan cbi phi cdc CO sd gido dye dgi hgc ngoai cdng lgp T h u ba, xdy dyng bf thdng bdo edo kd todn qudn tq cua cac trudng Dgi bgc ngodi cdng lgp Cac bdo edo cua kd toan qudn tq cdn dugc cung cdp cbo ngudi sit dyng theo diing mye dich vd ddi tugng Nbifm vy ciia k l toan qudn tq la phdi bidt phan loai ddi tugng qudn tq bao cao vd nhu cdu thdng tin bdo edo thuOc ngi dung gi, cap ndo Bdo edo ndy dugc xdy dyng giiip cac nhd qudn trj quylt djnh, cdc cbi tidu dugc sir dyng gira cd doanh thu, chi phi lien quan tdi cdc phuong an cdn lya chgn giiip nhd qudn tri phan tich, so saiib d l dua cdc quylt djnh cdn thilt nhu; Quyet djnh ndn thue gidng vien hay tuyln mdi, thud co sd vat chdt hay ddu tu co sd m d i T h u tu, xay dyng bg mdy k l toan qudn tri theo kieu bdn hgp Vdi mye tieu to chiic kl toan qudn tii tiong bO may k l toan cbo vua tri phu hgp dgc diem tgi cdc trudng dgi hgc ngodi edng lgp viia ddm bdo budng tdi tinh chuydn bift hda cdc edng vifc d l cd thl cd dugc cac chuydn gia xay dyng dinh miic, dy todn timg Imh vyc dao tgo, nghien ciiu khoa hgc, till vifc tgp tiung nhan sy thyc hifn k l todn quan trj v l phdng kl todn sd khdng till dap ling dugc ydu cdu dd Vi vgy, vdi ngudn tbdng tin k l toan qudn trj cbi phi ndm rdi rde d nhilu bO phgn kbdc thi vifc t l chlic thilt kl md hinh cung cap tbdng tin vd xdc djnh mdi Hen hf giGa cac bO phgn tiong md hinh mOt cdch ch$t chd Id vifc bit siic quan tigng, ddng Tap chi nghidn ctfu Tdi chinh k^ todn vai trd quylt djnh tdi vifc t l chlic tbdng tin k l todn qudn tq cd bf thing vd vifc khai thac tbdng tin phyc vy cho qud tiinh quylt djnb mdi ddp ling yeu cdu cua ldnh dgo nha trudng BO phan ke toan tdi cbinh vdn thyc bifn cbiie ndng ciia mmh nhung cd sy kdt bgp gi&a k l todn quan tri vd kd todn tdi cbinb cimg mgt bO pb$n, tu/nbien bg phgn kd todn quan trj khdng tbyc bifn toan bg cbiie ndng tir khdu ddu ddn khau cudi md sd kdt bgp tbyc bifn d cdc phdng, khoa chlic ndng kbdc \^f c phdn djnh nbifm vy cy thl d bO ph$n Id cae don vj cbiie ndng kbdc c6 nbifm vy xdy dyng djnb mite vl lugng, xac djnb cdc ngudn lyc tidu bao theo hifn vgt vd lao dOng, xdy dyng dy todn boat dgng theo thudc lao dOng va hifn vgt va cung cdp dii lifu eho bO pb^in ke toan qudn tri cua phdng kd todn de xay dyng cdc bdo edo quan tri cung cdp cho cac nha quan tq cita cac trudng Xay dyng duge bO may kl todn quan tq va vgn hanh nd co hifu qud thi vifc sit dyng cac ngudn lyc cita cdc trudng Dgi hgc ngodi cdng lgp sd dgt hifu qua cao giiip cdc tnidng ty hoan thifn, xdy dyng cho minh mgt thuang hifu dd ddn n b ^ nln giao dye Md - Qudc td bda Tdi lifu tham khdo: Lugt Gido dye dpi hpc sd 08/2012/QH13 ban kdnk 18/06/2012 Lugt Ki todn Vipt Nam ndm 2003 Gido trinh Ki todn qudn tri - Hpc vipn tdi chinh