(̂ So06(119) 2013 ) TAI CHiNH VI Md Giai phap hoan thien chinh sach tai chinh ddi vol Off sd dao tao dai hoc • • • TS Do&n Nggc Xuan* J hyc hipn chu truong vi xa hpi hod cda Nhd nu&c ta trong Imh vyc[.]
(^ So06(119).2013 ) TAI CHiNH VI Md Giai phap hoan thien chinh sach tai chinh ddi vol Off sd dao tao dai hoc • • • TS.Do&n Nggc Xuan* hyc hipn chu truong vi xa hpi hod cda Nhd nu&ctatrong Imh vyc gido dgc, y te, vdn hod the thao nhung ndm qua dd tgo sy thay ddi cor bdn vi nh^n th&c cua xd hpi, nd caoy thuc trdch nhipm, xdy dyng cpng ding trdch nhipm cda ngudi ddn ghn v&i chdt lupn ph^c v^ cdc logi hinh dich vy, cUng nhu huy dpng sy tham gia cua cdc to chitc, cd nhan cho vi phdt triin cdc dfch vg cdng ich Trong tinh vyc gido dgc vd ddo tgo, kit qud bir&c dau cho thay, th gian qua, cdc of s& ngodi cdng ipp dupfc m& rpng quy md, da dgng hda vi logi hinh, hinh thu sdn phim dich vg; ngudn luc xd hpi bu&c diu duptc huy dpng, phdt huy dupfc tiem ndng tdr p ngu&i ddn cho phdt triin Tuy nhien, cdc linh vyc dfch vg cdng ich mpc dd cd duptc kit qud bu dau, gdp phan gidi quyet mpt phdn khdng nhd nhu cdu lao dpng cho xd hpi, cdng nhu nhu ca duptc hpc tgp cda mpt bpphgn niin, nhung chit lupng sdn pham chua ddp dng, chua tuon xdng v&i yiu ciu ddm bdo sy binh Mng vipc su dgng sdn pham diu Trong phgm vi ba viit ndy, chdng tdi trao ddi xung quanh van de hodntiiipnchinh sdch tdi chinh doi v&i cor s& ddo dgi hgc Mgt sl bit cgp: Doi vdi cic dan vj ngoii binh quin theo diu sinh viSn, Mpt Id, theo quy dinh cda cdng l§p hogt dOng theo nguyen hgc vien mi khdng gan vdi d^c Nhi nudc, cic dgi hgc cdng lip tic: (1) nguIn von ddng gdp cua dilm nginh nghl (khoa hgc xi vi ngoii cdng !§p dugc quyen cic tl chdc, ci nhin dl diu tu hOi, k^ diu^t ) lgi till so sanh vi nghTa vy binh ding tiong xiy dyng mdi, cii tgo, md rOng, dii vdi ca sd dio tgo (nhu: Co thyc hign nhi|m vy dio tgo nang cip ca sd v§t chit; hogt sd v|lt chit di dugc dau tu, tuyIn sinh, dii xdtiongsd dyng d$ng cua dan vj theo nguySn tic thuong hi|u, nhu ciu thj trudng kit qui diu nhung chtnh sich thu dim bio toin bO chi phi cua lao dOng ) Ba Id, chua cd sy tich bi|t tii chinh cdn cd sy phin bi|t co don vj vi bio toan phat triln bin ve chl dO hgc phi, 1| phi, gia nguIn tii chinh, ngudi hgc giua vigc huy dOng ngudn thu ddng gdp theo mdc ca sd dio dim bio kinh phi hogt dOng vdi djch vy dio tgo, dd li: tgo ty quylt djnh mi khdng phii vi|c thyc hign chinh sich xa hgi Doi vdi cic dgi hgc cdng chju sy ring buOc bdi mue tran; tiong vi|c miln, giim hgc phi lap, tii chinh cho hogt dOng td mdc hgc phi cao hay thap chua Bon Id, thieu cic diSu ki|n hai nguIn: (1) ngudn kinh phi phin inh diy du chat lugng cda ngan sich nhi nudc cip bio sin phim dio tgo mi chu ylu cin thiet de thyc hien co che ty chd vl thyc hi|n chuc ning, dim hogt dOng thudng xuySn vi dya vio nhu ciu dio tgo cua NSNN cip dl thyc hi|n cic tdng nginh nghe,tiingeo sd dio nhi|m vy, biSn chl vi tii cbhih nhi|m vy theo mye tiSu khic tgo (2) Khi cic don vi dugc doi vdi cic don vi sy nghigp dio cua Nhi nudc; (2) ngudn thu giao thyc hi|n cic Chucmg trinh, tgo, dd li ca ehl tii chinh phii kinh phi td hogt dpng su nghi|p de tii, Dy in ciia Nhi nudc thi tuin thu theo jrSu ciu quan \f cua don vj phu hgp vditiinglogi dugc ngin sich Nhi nudc cap cua phip lugt ve tham quyen vi tiich nhi|m cic quylt hogt dOng, timg ddi tugng, kinh phi djnh sd dyng tii chinh, nhu: nhung khdng dugc vugt qui Hai Id, vi|c chi ngan sich Mdc chi, thu tyc diu tu, mua khung mdc thu co quan cd hing nim dim bio kinh phi cho sim tii sin phyc vy dio tgo, ' tiiim quyln quy djnh cic ca sd dio tgo cdn mang tinh Ngoii ra, m$c du di ban 10 nim J ' Phdi tudn thu yeu cdu qudn ly chuyen ngdnh ciia ca quan chit qudn cap tren * Ban kinh tiTW Tap chi nghiin cCTu Tdi chinh k^ toan ( So 06 (119)-2013 ) TAI CHINH VI MO - Co quan quin ly Nhi nudc djnh ky kilm tia viec td chdc thyc hien chu truong xa hdi hoi ciia cac ca sd dio tgo dgi bpc; kjp thdi xu ly cic vudng mic va cg^ nhgt, bd sung cac chinh sich chS dp cho phu hgp vdi thyc tiSn Hai la, cin ddi mdi ca ciu vi phuang thdc dau tu cua NSNN cho giio dye dai hgc: Nhi nudc tgp tnmg dau tu ddi vdi cic ITnh vyc sy nghi|p cdng trgng yeu phu hgp vdi nang cua NSNN vi thyc hign co cau lgi chi ngin sich nhi nudc ddi vdi cic co sd dio tgo dai hgc: - NSNN dam bao kinh phi hogt dOng thudng xuyen ddi vdi cic trudng dai hgc dugc Nha nudc giao nhi|m vy cung cap djch vy sy nghigp cdng d cic dja ban vung sau, vdng xa, viing nui, hai dao, vung ddng bio din tOc it ngudi, Ddng thdi, Nhi nudc thyc hign phuang thuc hi tig tryc tiSp kinh phi cho cic dii tugng chinh sich xa hOi, ngudi ngheo tiong vigc tiSp c§n dich vu dio tgo dgi hgc quyln quylt dinh vi|c su dyng tiln vdn, tii sin gin vdi nhilm vy dugc giao theo quy djnh; dugc huy dgng vdn, gdp von lien doanh, lien ket vdi cic phan kinh te khic vile Igp cic td chuc kinh tl mdi, cd tu each phip nhin theo quy djnh cua phip lugt de md rpng vice cung cap sin phim djch vy dio tgo, ty qu'^lt djnh biSn chl vi tri lucmg tiSn CO sd thang bang luang cda Nhi nudc vi higu qui, chit lugng cdng vigc Ba li, can ddi mdi td chuc, hogt dgng vi nang cao quyen ty chu cho cic trudng dgi hpc: - Gin ca che hogt dpng ciia cic trudng dgi hgc cdng lap vdi vigc giao quyen ty chu, ty chju trich nhigm cao ban, cy the rd + Tang cudng tiich nhi|m rang hon ve thyc hign nhigm vy, chi dgo thyc hien cie chu td chdc bg miy, bien chl Xiy truong, chinh sich, phip lugt dyng vi ban hinh tiSu thdc, cua Dang va Nha nudc ddi vdi phuang phip dinh gii kit qui hogt ddng dao tgo dgi hgc su dyng kinh phi gan vdi kit qui + Tang cudng cdng tic thyc hign nhi|m vy va chit kiem tra, giim sit tinh hinh thyc lugng hogt dOng cuatiardngdgi hign cua cic trudng dgi hgc hpc cdng lip - Ddi mdi co chl tii chinh cung ung dich vu dio tgo dim - Quy hogch, sip xip lgi bao chat lugng hogt dgng dich ddi vdi nhdm cic dgi hgc cdng Igp cd nang xa hOi hoi cao mgng ludi cac don vi sy nghigp vu sy nghigp (cac trudng dgi hpc danh tiing, cdng lip vi ngoii cdng Igp: - Hoin thien che dO thdng nhu cau dio tgo ldn ) theo + Xiy dyng vi hoin chinh tin bio cao, cdng tic tai chinh kS hudng: Giao quyen ty chd, ty quy hogch phat trien mgng ludi toin va tiich nhi|m giai trinh ve chju trich nhigm cung dgi hgc, bao gom ci cdng Igp vi ket qui dau cua cic don vj cap dich vu gan vdi nhu ciu ciia ngoii cdng Igp tren ca sd chiln cung ling dich vu sy nghilp xa hpi, dugc quylt djnh thu gii luge phat trien nginh, ITnh vye cdng; hinh cac td chuc dich vy tren ca sd khung gii dio tao, quy hogch dit dai; cd kiem dinh, danh gia dOc lap vl tinh dd cic chi phi cin thilt chinh sich khuyen khich uu dai chit lugng dich vu cdng theo cap cd tham quyen ban hinh; cao hon doi vdi cic trudng dgi nganh, ITnh vyc vdi sy tham gia dugc hgch toin diy du chi phi; hgc cung cip djch vy dio tgo cua Nha nudc, cac nhi chuyen dugc Nhi nudc giao vdn vi bio ngoii cdng Igp d vimg siu, vimg mdn va cac ddi tugng thy hudng toin, phit triln vdn; dugc dich vu thyc hien ca chS ty chu, nhung dSn van chua cd hg thdng eic tiSu chi danh gia chit lugng vi higu qua hogt dOng cua dan vi sy nghilp lim ca sd cho vigc thyc hign cic phin phdi cic ngudn lyc tii chinh ^ Mgt sl giai phip Mgt li, cin tang cudng cdng tic quan ly Nhi nudc doi vdi cic hogt dOng dai hgc: - Ban hinh quy dinh ve tieu chuan chat lugng djch vu sy nghiep cung cap cho xa hOi; tieu chuin chdc danh cin bg, viSn chdc, ngudi lao dOng tiong cic trudng dgi hgc; ban hanh quy dinh h | thdng cac tieu chi danh gii mdc dp hoin thinh vi chat lugng thyc hign nhi|m vy dugc giao ' Mac du theo quy dinh vipc tiet kipm chi dan vf sir nghiep duac quyen dii thu nhpp tdng them, trich igp cdc qu nhimg vipc tinh chi lieu liet kipm chi mang tinh hinh thirc (lay d\r todn trir so thifc chi) ^ Tap chi nghiin ciiu Tai chinh k£ toan (^ So 06 (119)-2013 ) + Hoin chinh hg thdng chinh sich khuyin khich, tgo dilu kign va tiidc diy cic dgi hgc cdng Igp hogt dOng cd higu qui, nhanh chdng chuyin sang hogt dOng theo nguySn tic ty dim bao kinh phi hogt dgng tiiudng xuySn, khdng phii nhgn kinh phi hd tig tii NSNN + Sip xip lgi dii vdi nhiing trudng dgi hgc cdng khdng cd vai tid thiet yeu, nang lyc dio tgo vi hogt dpng khdng higu qui, khdng dgt dugc mye tiSu dgt Bin Ii, cin ddi mdi ca chl quin 1^' tii chinh ddi vdi cic dgi hpe cdng lap, theo nguyen tac gan higu qui hogt dOng vdi vigc su dyng cic nguon lyc tii chinh: - Ddi vdi cic ca sd dio tgo cdng lip, mac du ngan sach dim bao nhu ciu chi, nhung cin cy thS, cdng khai, minh bgch tieu chi giao dy toin ngin sich theo hudng gin vdi so lugng, chit lugng sin phim diu ra, dge dilm chuySn npinh dao tgo, Theo dd, cin thiet lip mye tiSu, lya chgn cac chi sd vi kit qui nhim tdi, giim sat cdng vi|c thyc hi|n, phan tich vi bio cio nhimg kit qui niy so vdi mye tieu de - Gan vi|c cip mdi kinh phi hogt dgng vdi viec thyc hign chl khiu hao bat buOc dl diu tu trd lgi cho co sd dao tgo cdng Igp hogc dilu tilt n0p ngin sich nhi nudc di tilp tyc thyc hign chi diu tu phattiien^.DS timg budc khai thic cd hi|u qui tii sin diu tu td ngin sich cho ca sd dio tgo vi tinh dung, tinh du TAI CHI'NH V T M O chi phi ddi vdi cic khoin tieu hao vit chit vio gia thinh sin phim dio tgo de lim co sd cho vigc xac djnh nghia vy vdi NSNN va xac djnh ket qui hogt ddng cua ca sd dio tgo cdng Igp viSc thyc hi|n ca chl ty chu tai chinh; dong thdi, xac lap ngudn thu hgp ly dS tii tgo, diu tu md rOng tii sin phyc vy cho tii san xuat md rOng ddi vdi don vi sy nghiSp, cin phii ip dyng thuc hign chl dO trich khau hao bit buOc dii vdi tii s ^ nhi nudc su dyng tiong cic dan vj sy nghiep; ed chl dO binh thinh, quan ly vi su dyng quy khau hao nham gdp phin su dung cd tiich nhiSm, higu qui diu tu tii NSNN, theo hudng: + Ve che dO trich khau hao: tm&c mit ip dyng phuang phip trich khiu hao, ty 1| trich khiu hao hi|n hinh ip dyng doi vdi tai sin ciia cic dan vi hanh chinh sy nghigp, nhung phii bd sung cich thdc phin bd khau hao dh tinh vio chi phi cic sin phim cda trudng dgi hgc dl xic dinh chi phi hgp ly khitiiychign nghia vy vdi NSNN vi phan phdi thu nhiptiongnOi bg eo sd dio tgo; lau dii, cin ip dung chl trich khiu hao bat buOc nhu logi hinh sin xuat kinh doanh + VS quin Iy, sii dyng quy khiu hao: Ve nguyen tac, tai sin dugc hinh td ngin sich hogc ed ngudn glc td ngin sich, quy tai chinh dugc hinh td trich khiu hao phii nOp vao ngin sieh nhi nudc hogc coi nhu nguon ngan sach diu tu tid lgi cho CO sd dio tgo Day li ngudn thu cin thilt cho ngan sich, vi mOt mgt nhim tii diu tu tii sin quIc gia, mat khic nham ning cao tiich nhigm cua ngudi quyet dinh diu tu, tiang bj, mua sam tii sin phii gan vdi yeu cau, higu qui dau Nam li, cin nghien ciiu ddi mdi ca chetinhgia dich vy dao tgo ip dyng cho ci co sd dgi hpc cdng lip vi ngoii cdng lip theo hudng Nhi nudc quy dinh khung gii djch vy ddi vdi cie logi dich vy co b ^ , ed vai tid thilt yeu ddi vdi xa hOi, tiing budc tinh du cic chi phi tiong gii djch vu sy nghigp theo 10 trinh: - Budc 1: Dugc phep tinh du chi phi tiln luong vi chi phi hogt dOng thudng xuyen gii dich vy ciia dan vi sy nghi|p cdng lip trSn co sd khung gii Nhi nudc quy djnh - Budc 2: Dugc phSp tinh du chi phi tien lucmg, chi phi hogt dOngtiiudngxuySn, chi phi khiu hao tii sin co djnh tiong gii djch vy dao tgo ciia don vi sy nghilp cdng lap TrSn CO sd gii djch vy dio tgo dugc ban hanh cd sy kilm soit cda Nhi nudc vi nhu ciu dio tgo nguon nhan lyc, vigc phan bl, giao dy toin cho cic dgi hpc cdng lap hogc hi trg ngan sich eho co sd dgi hpc ngoii cdng lip ' Theo thong ki sa bo, tdi sdn Nhd nu&c khu vvc hdnh chinh sv nghipp den thdi diem ndm 2008 khodng tr 2.000.000 trd cdc difi hpc cong Ipp chiem khodng 30% Tap chi nghiin ciifu Tai chinh k^ toan