NGHIEN COU TRAO DOI (̂ So 08 (121) 2013 ) •? r Doi moi ke toan cong trong cac co* so* giao due dai hoc Trong nhiing nam qua (tir nam 2002 den nay), co che, chinh sdch ciia Nha nudc ddi vdi ITnh vyc cu[.]
(^ So 08 (121)-2013 NGHIEN COU TRAO DOI •? ) r Doi moi ke toan cong cac co* so* giao due dai hoc Ths.Nguyin Thj Thanh Vfin * Trong nhiing nam qua (tir nam 2002 den nay), co che, chinh sdch ciia Nha nudc ddi vdi ITnh vyc cung cap djch vy cdng va dac biet la ITnh vyc gido dye dgi hgc nhu Nghj djnh IO/2002/ND-CPngay 16/1/2002, Nghi djnh 43/2006/ND-CP ngdy 25/4/2006, Nghj djnh 49/2009/ ND-CP 14/5/2010 da tung budc dugc ddi mdi phii hgp vdi ydu cau phdt trien cua nen kinh te Theo dd, cdc co sd giao dye dgi hgc tirng budc dugc trao quyen ty chii, ty chiu trdch nhipm Tuy nhien, thyc te da cho thay CO che, chinh sach tai chinh ddi vdi cac ca sd giao due dgi hgc vdn cdn nliieu ban chd, bdt cap: Vipc phdn bd kinh phi ngdn sdch nha nudc cho cac ca sd giao dye dgi hgc cdn ddn deu, mang tinh binh qudn khdng phdn bipt nganh nghe ddo tao, khdng phan bipt cdc vimg mien khdc ca nudc, chua dya vdo chdt lugng ddo tao; md chii yeu dua vdo yeu td ddu vao, phdn bd ngdn sach nhd nudc cho cac CO sd dya vdo ehi tieu tuyen sinh, phan bd cho moi ddu sinh vien, dya uen sd lugng sinh vien dau vdo Vipc phdn bd kinh phi ngan sach nha nudc dya vdo ngudn thu ciia cac co sd cd thd khai thdc dugc va khd nang bd Iri nguon ngdn sach nhd nudc cho cdc khodn chi lieu cua don vi, ddn den tinh trgng cac dan vi van trdng chd y lai vdo ngudn ngan sdch nha nudc cap - Cac ca sd gido due dgi hgc dugc giao tu chu ve cac khodn chi nhung cac khoan chi van phai thdng qua sy kiem soat chdl che cua Kho bac, ty chii ve cac khoan thu nhung chi dugc quydn thu (nhu hgc phi) tiong khoang hoac doan gidi hgn nhdt dinh Ngudn thu hgc phi theo quy dinh la khoan thu thugc ngdn sdch nha nudc, nhung Nha nudc da cho phep cac co sd giir lai 100% dd phuc vy hogt dgng ddo tgo nghien ciru, dang le cdc co sd cd the sir dyng linh bogt ngudn thu ndy de tao them ngudn thu khac eho don vi nhung Nhd nudc bat huge giri vdo Kho bgc va mgi khoan chi tidu tir ngudn ciing phdi thdng qua sy kiem soat cua Kho bgc - Co che tu chu tai chinh cho phep cdc don vj ty chu vd cac khodn chi tieu tiong phgm vi ngudn ngan sdch nhd nudc vd ngudn thu sy nghiep, cdc don vi da xdy dyng quy chd chi tieu ngi bd, nhien d mdt sd co sd ngudn thu vd ngudn ngan sdch ban che nen vi?e xay dyng chd chi tieu chua that hgp ly, chua tript de, chdng hgn khodn chi hd tig hgc tap nang cao trinh dg cdn hgn che chua khuyen khich dugc nhieu gidng vien di hgc d trinh dg cao; khodn chi trd thu nhgp tang them mang * Dgi hpc Tdi chinh - Ke todn Qudng Ngdi Tap chi nghi§n cufu Tai chinh k^ toan tinh chat cao bdng, binh qudn chua that sy dua vdo nang sudt, hipu qua cdng vi?c nen chua khuyen khich, tgo dgng lyc cho ngudi lao dgng, idl ca cac dieu dd mgt phan dnh hudng den chat lugng ddo tao Tir nhirng han chd, bdt c^p neu tren, de giao quydn ty chii thyc sy cho cdc don vj sy nghipp cdng lap ndi chung vd cdc co sd gido due dai hgc noi rieng, ddng thdi de phu hgp vdi thdng lp qudc Id, Nhd nudc da ban hdnh mdt so chinh sach nham ddi mdi CO che tdi chinh Theo Chuan muc ke toan cdng quoc te IPSAS, lap bdo cao hogt dgng cdc dan vj ITnh vyc cdng se phdn dnh toan bg cac khodn thu bao gom ca sd kinh phi tiep nhdn tir NSNN vd cdc khoan chi bao gdm cd sd kinh phi da su dyng phat sinh ky Quan he giira NSNN vdi cdc don vj sy nghipp khdng theo co che phan bo NSNN ma dugc thuc hien theo don dgt hdng, hogt ddng sy nghipp ciia cdc don vj ndy dugc coi Id cdc djch vy cdng thyc hien theo don dgt hang ciia nha nudc va hoan thdnh nghipm thu se dugc Nha nudc todn Nhin chung myc tieu chinh cua cdc chinh sdch Id nham doi mdi ca che hogt ddng, co che ldi chinh, day mgnh xa hgi boa mgt so logi hinh don vj sy nghipp cdng lgp dgc bipt Id ITnh vyc gido dye dgi C y Qg (121) - 2013 ) bgc, gdp phdn ndng cao chdt ItTdng cung img djch vy, chdl lugng ddo lao: - Phuang thuc dau tu ciia NSNN: NSNN bdo ddm kinh phi hogi dgng tiiudng xuyen ddi vdi cac dan vj sy nghipp cdng lap dugc Nhd nudc giao nhipm vy cung cdp djch vy sy nghipp cdng d cac viing cd dicu kipn kinh Id - xa hgi khd khan, viing ddng bdo dan tdc thieu sd, viing midn niii, bidn gidi vd hdi ddo Thay ddi phuong thuc ho trg tu NSNN cung cap djch vu sy nghipp cdng, tu vipc giao dy toan sang phuong thirc d^t hang, mua hang Chuyen hudng phan bd kinh phi NSNN cho cac CO sd giao due dgi hgc theo lieu chi dau vdo sang vipc phan bd theo tidu chi ddu ra, gan vdi kdt qud dao igo, chat lugng ddo tgo, tinh hipu qud hogt dgng Nhd nudc se ban hdnh hp thdng djnh miic kinh te ky thudt trdn CO sd dd kidm dinh, ddnh gid chat lugng ddo tgo cua cdc CO sd giao dye - Co chd tinh gid djch vy sy nghipp cdng, tinh gia djch vy cdn tinh dung, tinh dii cdc chi phi can thidt bao gdm chi phi tidn luong, chi phi nghipp vy gidng dgy hgc tgp vd tidn tdi tinh du chi phi khdu hao TSCD Ddy chinh Id co sd dd xdc dinh gid djch vy ddo tgo (xdy dyng mirc thu hgc phi) phii hgp vdi timg ngdnh hgc, phu hgp vdi khd ndng chi ti-d cua ngudi su d\mg va phii hgp vdi khd nang ciia NSNN (co sd cho vipc xdc djnh chi phi d^t hdng giao nhipm vy) - Doi vdi cac co so gido dye dgi hgc ddi mdi co che tdi chinh NGHIEN cufu TRAO D I theo hudng giao quyen ty chii, tu chiu trdch nhipm ddng bg ca ve td chuc thyc hien nhipm vy, nhan lyc, tai chinh, tai san cung cap dich vy gan vdi nhu cdu cua xd hgi; dugc quyet dinh Ihu gia djch vy Uen ca sd khung gid tinh dii cdc chi phi hgp ly, dung phap ludt cdp co tham quyen ban hanh; dugc Nha nudc giao vdn, xdc dinh gid tri tai san dd giao cho don vj tbeo co che giao vdn cho doanh nghiep; dugc quyen quyet dinh vipc huy dgng vdn, su dyng vdn, tai san gan vdi nhipm vy dugc giao theo quy dinh de md rdng vipc cung cdp djch vy sy nghipp cong, tu quyet dinh so ngudi ldm vipc va tid luong Ircn ca sd thang bang lucmg ciia Nhd nudc va hipu qud, chdt lugng cdng vipc ty can doi thu chi Yeu cau cd tinli nguyen tdc la phai xdc djnh day dii chi phi ddu vao gid thdnh dich vy cdng, nhien chi phi djch vy cdng khdng phai ngudi sir dung trang trai todn bd, tiiy theo timg linh vuc ma CO su chia se hgp ly giira ngudi sir dyng, NSNN vd sy ddng gdp cua cgng ddng Thir nhat, cac don vj tiiyc hipn djch vy cdng la cdc don vj hogt dpng tiieo nguyen tdc kinh te khdng vi myc dich lgi nhuan khac De phdn dnh khoan thu va khodn chi lir cdc boat dgng don vj can sir dyng tdi khodn 531 vd tdi khodn 631, hai tai Vd mat nguyen tdc tdi cd cdc don vj sy nghiep cdng lap cung img dich vy cdng deu phdi hgch toan thu chi bat ke ngudn thu dugc hinh nhu the ndo Ngudn thu cung ung dich vy cdng mang lgi bao gdm thu tir phi dich vy ngudi su dyng djch vy trd (hgc phi), thu tir kinh phi NSNN (trong trudng hgp cac nganh Nhd nudc dgt hdng, giao nhipm vu) va cac Cung vdi dinh hudng doi khoan thu ddng gdp ciia xa hgi mdi CO che lai chinh cho cac dan (neu cd, de chii ddng cdc vi sy nghiep cdng lap dd khodn chi tieu cdc don vi tim CO cac CO sd gido dye dai hgc thi each khai thdc mgi ngudn thu) vipc ddi mdi che ke todn cho Cdc don vj dugc chii dgng bd tri phli hgp vdi ca che tai chinh ngudn thu de tiiyc hipn nhipm mdi la didu lal yeu Hipn cdc vy, chu ddng sir dyng ngudn thu CO sd giao dye dgi hgc dp dyng CO hieu qud, bao todn va phdt che dp ke toan theo Quyet djnh tridn tai sdn, tang thu nhdp cho sd 19/2006/QD-BTC ngdy ngudi lao dgng Cac khodn chi 30/3/2006 vd Thdng tu phi dugc linh day dti vao tiong 185/2010/TT-BTC ngdy gid thdnh dich vu cdng bao gdm 15/11/2010, chd dg kd toan chi phi tidn luong, chi phi cd mgt sd van dd khdng cdn phii nghiep vy giang dgy hgc tap (chi hgp ndu dp dyng ca che tai phi thudng xuyen) vd chi phi chinh mdi theo co che dgt hang khdu hao TSCD cua Nhd nudc vd co chd tinh ThiJ hai, cdc ca sd gido dye diing, tinh du cdc chi phi vdo dgi hgc ngoai vipc cung iing gia djch vy cdng Do dich vy cdng cdn co the tidn vay cdn xem xet co ddi mdi ke hdnh hogt dgng sdn xuat kinh todn phli hgp theo hudng sau: doanh vd cac hoat dgng dich vy Tap chi nghidn cuTu Tai chinh k^ toan ^' ( NGHIEN CLfU TRAO DOI khodn ndy nen dugc md chi tiel nhu sau: TK 531- Thu boat dgng cung img djch vy Chi tidt + TK 5311-Thu hogt dgng cung ling dich vu cdng Bao gom: TK53111-Thuphi,lephi TK 53112-Thu theo don dgt hang ciia Nhd nudc TK 53113-Thu khdc + TK 5312-Thu boat dgng SXKD + TK 5313-Thu bogt dgng klidc TK 631- Chi hogt dgng cung ling djch vy Chi tiet + TK 6311-Chi hogt dgng cung ling djch vy cdng + TK 6312-Chi hogt dgng SXKD + TK 6313-Chi hogt dgng klidc Hgch loan cac hogt dpng cung ling djch vy cdng: Mgt Id, hgch todn cac khodn thu + Doi vdi khodn thu tir hgc phi, thu hgch todn: NgTK 111, 112 Cd TK 531 (53111 Thu phi, Ip phi) + Ddi vdi don vj dugc Nhd nudc dgt hdng, kinh phi Nha nudc dgt hdng se dugc tinh todn chinh xdc dya vdo tieu chi dau (kidm djnh chdt lugng ddo tgo) tren co sd nghipm thu lodn, cho ndn ban ddu don vj ling trudc kinh phi dgt hdng ciia Nha nudc thi hgch todn: ^ ^ NgTK 111,112, Cd TK 311- Cdc khoan phdi thu Khi hodn nhipm vy dugc Nha nudc nghiem thu Ihanh toan thi kinh phi Id mgt ngudn tiiu ciia don vj, hgch todn: N g T K l I l , 112 So 08 (121) - 2013 ) dinh cu the cho tung hogt dgng), phat sinh chi phi dugc hach todn vao ben Ng TK 642Chi phi qudn ly chung Cudi ky, linh loan, phdn bd va kel chuyen vao chi phi cho timg boat dgng lien quan N g T K 631-Chi boat dgng cung ling djch vy (chi ti^l cho tirng hoat dgng) Ng TK 311 - Cdc khodn phdi thu C6 TK 642- Chi phi qudn ly- chung C6 TK 531 (53112 Thu theo don dgt hdng ciia Nhd nudc) Trong qua trinh boat dgng neu don vj co huy dgng vdn thi phdi phdn dnh s6 lai phai ti-a + Ddi vdi cdc ngudn thu khdc phat sinh hgch toan + Khi tmh khodn lai phdi tid cho vipc huy dgng von, hgch todn NgTK 111, 112 C6 TK 531 (53113 Thu khac) Hai Ik, hgch todn cdc khoan chi (hgch lodn ddy du cdc khodn chi phi dugc tinh gia thdnh dich vy cdng) Ng TK 631- Chi hogt dgng cung ling djch vy (chi tiet cho timg hogt dgng) C6TK 3318-Phdi tra khdc + Khi dimg tidn de trd lai, hach toan + Chi phi lien luong, tidn cdng NgTK 3318-Phdi d-d khdc NgTK631(6311-Chi boat dpng cung ung dich vy cdng) CdTK334, Cudi nam, don vj tdng cgng chi phi, ket chuyen chi phi va tinh chenh Ipch thu chi bdng tdng cac khodn thu trir tdng cdc khodn chi vd bach todn: + Chi phi ddo tgo NgTK 631(6311-Chi hoat dgng cung img dich vy cdng) C6TKI11,112,152,153, 331, + Chi phi khdu hao TSCD NgTK 631(6311-Chi hogt dgng cung irng djch vy cdng) C6 TK 214- Hao mon TSCD +• Trong qua trinh hogt dgng cung ling dich vy c6 thd phdi sinh chi phi qudn ly cd Hen quan den cac hogt dgng (chua xdc Tap chi nghien cufu Tai chinh k^ toan C6TK111, 112 + Ket chuyen cdc khodn chi phi, hach todn NgTK 531(5311-Thu boat dgng cung iing dich vy cdng) C6 TK 631 (6311- Chi hoat dgng cung ung dich vy cdng) + Ket chuyen chenh Ipch thu chi NgTK 531 (5311-Thu hogi ddng cung iing djch vy cdng) C T K - ChSnh Ipch thu chi (^ So 08 (121)-2013 } NGHIEN cufu TRAO 001 + Neu don vj c6 chenh Ipch thu chi van phdi npp thue thu nhap doanh nghipp cho Nhd nudc, phan dnh thue TNDN phdi ngp, bach todn NgTK421-Chenh Ipch thu chi C6 TK 3334TNDN phdi ngp Thud + Khodn chenh l?ch thu chi dugc phep bd sung cdc quy va nguon vdn hogt dgng nudc cdp theo hinh thiic giao vdn cho CO sd, hach todn NgTK211,213 Co TK 411- Ngudn v6n hogt dgng cung iing djch vy + Ndu TSCD mdi dau tu, xdy dyng hoan thdnh (dau tu, xdy dyng tai co sd bang nguon vdn ddu hr xay dyng co bdn Nha nudc cap, sau dd Nhd nudc giao TSCD cho don vi theo hinh thuc giao vdn cho doanh nghipp) hgch loan NgTK421-Chenh Ipch tiiu chi Ng TK 211- TSCD him hinh Cd TK 411- Ngudn von hogt dgng cung dng djch vy CdTK431-Cdcquy Ba Id, Iheo Thdng tu 12/2012/TT-BTC ngdy 6/2/2012 hudng dan tieu chi xdc djnh don vj sy nghipp cdng lgp du dieu kipn dugc Nhd nudc xdc djnh gia trj ldi sdn de giao cho dan vj qudn ly theo co che giao von cho doanh nghipp thi da sd cdc ca sd gido dye dai hgc (boat dgng tiieo CO chd tdi chinh mdi vd tinh todn dii chi phi bao gdm ca chi phi khdu hao, cdc don vj ndy c6 khd nang ty bii ddp du cac chi phi) dii didu kipn dugc Nhd nudc giao tai sdn theo ca chd giao vdn cho doanh nghipp De theo ddi vdn phyc vy cho hogt dgng cung ling djch vy dan vj sii dyng TK 411, ddi ten TK 411- Nguon vdn kinh doanh thdnh Nguon vdn hogt dgng cung img djch vy) Khi Nhd nudc giao tdi sdn cho cdc dan vj theo co che giao vdn cho doanh nghipp: -t- Neu TSCD mdi Nha Cd TK 2412- XDCB dd dang Ddng thdi hgch todn chuyen ngudn Ng TK 441 - Nguon von dau tir XDCB Cd TK 411- Ngudn von hogt dgng cung img djch vy + Ndu TSCD cu dang su dyng tgi cdc don vj, xdc dinh ddnh gid gid tri Igi, Nha nudc giao tdi sdn theo ca che giao vdn cho doanh nghipp, hgch todn Xda sd TSCD cu + Trong qud trinh su dyng TSCD phyc vy cho hogt dgng cung irng dich vu cdng, dan vi tinh khdu hao TSCD vd hgch loan NgTK 631 (6311-Chi hogt dgng cung iing djch vu cdng) Co TK 214- Hao mdn TSCD Ngudn khdu hao TSCD sau ndy dugc su dyng de tdi co cdu, tai dau tu vao TSCD de phuc vy cho hogt dpng ciia don vi Tien tdi cac CO sd gido dye dai hgc sir dyng ngudn khau hao vd ngudn tich luy (sau xdc djnh chenh Ipch thu chi) dd dau tu co sd vdt chdt, phdt Irien hogt dgng sy nghipp, giam dan sy ddu lu cua NSNN Ngoai ra, de bdo cdo ket qud hogt dgng ctia cac don vi cung cap dich vy cdng, cuoi nam cdc don vj ndy cdn lap Bao cdo ket qua hogt ddng cung img djch vy ngudn ihu bao gdm ca ngudn kmh phi NSNN dgt hang vd cdc khodn chi bao gdm ca sd kinh phi da su dung phat stnh uong ky Tai li|u tham khao: Nghi quyit 40/NQ-CP ban hdnh ngdy 9/8/2012 cua Chinh phu Ng TK 214- Hao mdn TSCD Ng TK 466- Ngudn kinh phi dd hinh TSCD C6TK2I1,213 Thong bdo so 392/TBVPCP ngdy 4/12/2012 cda Vdn phong Chinh phu Tren co sd ddnh gid TSCD, Nhd nudc giao tai sdn cho don vj theo CO che giao vdn H? thong chudn muc ke lodn cong quoc te NgTK211,213 Cd TK 411- Nguon von hogt dgng cung img djch vy Thong tu 12/20J2/TT-BTC ngdy 6/2/2012 cua Bo Tdi chinh Tgp chi Tdi chinh Tgp chi Ke todn vd Kiem todn Tap chi nghidn ciiu Tai chinh k^ toan ^9, ... mang lgi bao gdm thu tir phi dich vy ngudi su dyng djch vy trd (hgc phi), thu tir kinh phi NSNN (trong trudng hgp cac nganh Nhd nudc dgt hdng, giao nhipm vu) va cac Cung vdi dinh hudng doi khoan... phdi thu C6 TK 642- Chi phi qudn ly- chung C6 TK 531 (53112 Thu theo don dgt hdng ciia Nhd nudc) Trong qua trinh boat dgng neu don vj co huy dgng vdn thi phdi phdn dnh s6 lai phai ti-a + Ddi vdi... phi khdu hao TSCD NgTK 631(6311-Chi hogt dgng cung irng djch vy cdng) C6 TK 214- Hao mon TSCD +• Trong qua trinh hogt dgng cung ling dich vy c6 thd phdi sinh chi phi qudn ly cd Hen quan den cac