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D6ng van Tan Tap chi KHOA HOC & CONG NGHE 88(12) 17 24 GIAI PHAP HOAN THIEN CONG TAC 9UAN LY CHI NGAN SACH NHA NlTdC CHO GIAO DUC DAO TAO TAI DIA BAN HUYEN PHO YEN, THAI NGUYEN Dong van TSn Trudng DTI[.]
D6ng van Tan Tap chi KHOA HOC & CONG NGHE 88(12): 17 24 GIAI PHAP HOAN THIEN CONG TAC 9UAN LY CHI NGAN SACH NHA NlTdC CHO GIAO DUC - DAO TAO TAI DIA BAN HUYEN PHO YEN, THAI NGUYEN Dong van TSn Trudng DTI Kinh te va QTKD - DH Thdi Nguyen TOM TAT Dai hoi X ciia Dang cong san Viet Nam da khang djnh muc tieu tong quat cua chien lugc phat triln phat triln kinh tl xa hoi nam nam 2006 - 2010 la: "Sdm dua nude ta khoi tinh trang kem phat triln; tao nen tang de din nam 2020 nude ta ca ban trd mot nude cong nghiep theo hudng hien dai" "Ve giao due va dao tao, phan dau de ITnh vuc ciing vdi khoa hoc va cong nghe thuc su la quoc sach hang dau, thong qua viec dii mdi toan dien giao due va dao tao, phat triln nguin nhan luc chat lugng cao, chan nen giao due Viet Nam" De giao due va dao tao luon la quoc sach hang dau, qua phat trien phat trien nhan to ngudi, dpng luc true tiep ciia su phat trien Nhat la dieu kien hien - phat trien nen kinh te tri thirc thi tri thirc dugc coi la mot yeu to quan ciia luc lugng san xuat Thong qua cac chinh sach phat trien kinh te xa hoi thdi gian gan day cho thay Dang va Nha nude ta luon quan tam phat trien giao due dao tao, khong ngirng tang cudng dau tu cho giao due dao tao nham nang cao dan tri, dao tao nhan luc, boi duang nhan tai de dap irng yeu cau ciia nen kinh te mdi, thj trudng lao dong mdi d va ngoai nude Giao due dao tao vira la muc tieu, vira la dong luc cho su phat trien kinh te xa hoi Huyen Pho Yen la mot huyen co vj tri chien lugc va quan cua tinh Thai Nguyen Nghien cuu va hoan thien chinh sach quan ly chi NSNN cung nhu doi mdi va nang cao cong tac quan ly chi Ngan sach cho giao due dao tao la mpt yeu cau thuc te khach quan Tii' khoa: Ngdn sach, gido due, Huyen Phd Yen DAT VAN DE PHUONG PHAP NGHIEN CUU Tren co sd nghien cii'u ly luan, kinh nghiem thye tien cdng tac quan ly chi ngan sach cho sy nghiep giao dye dao tao tir dd de xuat phuo'ng hudng va mpt so giai phap co ban de quan ly tot hon cong tac chi ngan sach nham thuc day sy phat trien cua sy nghiep giao due dao tao Mat khac, tham muu cbo UBND tinh, UBND cac huyen ban hanh cac chinh sach tai chinh phii hgp vdi sy nghiep giao dye dao tao tai Thai Nguyen ndi chung va huyen Phd Yen ndi rieng De tien hanh nghien ciru chung toi da khao sat, thu thap sd lieu phdng Tai chinb Ke hoach cua tinh Thai Nguyen va huyen Phd Yen Trong bai viet chiing tdi tien hanh danh gia thye trang quan ly chi Ngan sach nha nude cho giao dye dao tao huyen Phd Yen, riit nhiJng uu diem, tdn tai lam co sd cho viec de xuat nhiJng giai phap hoan thien cdng tac quan ly chi ngan sach nha nude cho giao dye dao tao huyen Phd Yen dieu kien nen kinh te thj trud'ng dinh hudng xa hpi chu nghTa Su' dung phuong phap thdng ke so sanh giiJa chi ngan sach cho giao dye dao tao qua cac nam tren dja ban huyen Phd Yen KET QUA NGHIEN CUU Thuc trgng lap vd phdn bd du todn chi NSNN cho gido diic, ddo tgo cua huyen Phd Yen can CU' vao dy toan ngan sach da dugc HDND tinh thdng qua va quyet djnh phan bo eua UBND tinh Thai Nguyen, Sd Tai chinh chu tri phoi hgp vdi Sd Giao dye va dao tao tinh Thai Nguyen de thdng nhat ve nguyen tac, phuong phap phan bd dy toan chi tiet cho cae don vj thuoc nganh va cac huyen theo Myc lye NSNN, ddng thdi Sd Tai chinh thdng bao dy toan chi ngan sach cho cac do'n vj, huyen, nganh de cac don vj tien hanh lap dy toan chi tiet theo nhiem vy chi va Myc luc NSNN gu'i CO quan Tai chinh tham djnh (Sd 17 Dong van Tan Tai chinh doi vdi c;ic don vi thuge nganh, cap tinh; phdng Tai chinh doi vdi cae dan vj cap huyen) va thdng bao dy toan chi tiet theo myc lye ngan s;icli den tirng eo quan, dan vj ihu huong Do dura \;iy dyng duge djnh mire chi tdng hgp cho c;ic caj-) hgc va cac tririrng nen a luiNcii Pho Yen hi?n vice phan bo dy toan chi ngan s;icli cbo c;ic don vj thyc bien theo phuong phap tinh theo nhdm muc chi theo iigiixen tac la dam bao c;ic khoan chi toi thieu cho iigircii nhir: chi luong, cac khoan phy c;ip theo luong, bgc bdng hge sinh, sinh vien, cac khoan chi bat bupc tinh theo luong (B1IXH,BHYT,KPCD) , ebo khoi giao dye ciia tirng bii\en hoac cho tirng don vj thuoc khoi dao tao cac khoan chi kli;ic dugc tinh toan phan bd theo kha nang ngan sach da dugc can ddi Rieng kinh phi ngan sach, thiet bj hang nam duge bd tri chung ebo toan khdi giao due chua tien hanh phan bd ebo tirng doi tupng cy the qua trinh lap va phan bd dy toan, kinh phi tdt nghiep dugc bd tri cho toan nganh, cd nhu cau chi, phdng Giao dye va dao tao phoi hgp vdi phong Tai chinb tinh toan giri dy toan chi ve Sd Giao due va Dao tao tdng hgp, thdng nhat vdi Sd Tai chinh de tien hanh cap phat cbo don vj Cdng tdc dieu hdnh, cdp phdt \'S.\'N cho Gido due Bdo tgo Hien nay, ngan sach chi cbo giao due dao tao dugc thyc hien nhu sau: Sd Tai chinh phdi hgp vdi Sd Giao due va Dao tao dieu hanh \ a cap phat kinh phi trirc tiep cho cac don \ i giao due dao tao thudc nganh, cap tinh (trir mdt sd don vj nhu Trung tam giao due thircmg xuyen, cac trudng THPT thuge quNcn quan 1> ciia cap tinh nhirng viec dieu hanh \ a cap phat kinh phi true tiep cho cac don \ i na\ dugc giao cho huyen) vii dieu hanh cap phat kinh phi sy nghiep giao dye dao tao cho cac huyen (ddi vdi eae huyen ehua dugc phan cap nhiem vy chi cbo su nghiep giao dye) C> cap huyen, phdng Tai chinb huyen phdi hgp vdi phdng Giao due va dao tao dieu hanh va cap phat kinh phi tryc tiep ebo cac don vj, eo sd giao due, dao tao thudc huyen quan ly va mdt sd don vj cap tinh nhu da neu tren 18 12) M -7> I iip chi KHOA HQC & CONG NGHE Vdi CO ehl dilu hanh nhu ti ^ iec P phi cac khoan chi NSNN ebo gi:>' due dao \^ thye bi^n nhu sau : + Doi vdi cac don vj thug nganh, cap tinh Hang nam, can eir vao du toan ciii ca nam dS dugc cap cd tham quyen phe du>cti cac che dg, chinh saeb chi tieu cua Nha nude qu) dinh va nhi^m vy nam, cac don vj lap dy toan gui Sd Tai chinb tham djnh Sau tham dinh, Sd lai chinb thong bao cho cac nganh quan va quyet djnh giao dy loan cho cac don \\ thy bir(rnu ngan sach tryc tiep TrC'n CO SCT thdng bao ciia So lai chinh, nganh ebii quan quyet djnb giao dy toan cho don v| true thuge nganh Kho bac nha nude can cii qu\ct djnh giao dy toan ciia cap co tham quvcii dc cap phat kinh phi ebo cac don \i thu hudng ngan saeb + Ddi \cVi eac dan \i cap huyen \a cac dcmvi cap tinh nhirng bu\cn va cap phat kinh phi: Hang nam tren cosddu toan N S W da dugc IIDND tinh thdng qua, Sd Tai chinh thdng bao cbo L'BND cac huyen Tai cac hu\en phdng Giao due \a dao tao phdi hgp \di phdng Tai chinh lap du toan chi trinh chii tich hu\ en k\ guri So Tai chinh \a So Ciiao due va Dao tao Sau tham djnh So Tai chinh tien hanh giao dy toan cho lui\en Can cu vao dy toan da duge du\et hu\en tien hanh giao dy toan cho cac don \i thy hutVng Olive I loan vd kiem tra cdc kimun chi NSXS cho gido due - ddo tgo Cong tac qu\et toan cac khoan chi ngan sach cbo giiio due - dao tao d luiven Phd Yen duac tien hanh theo mgt trinh ty chung dd la cac doii \ i dy toan cap dudi lap bao cao quylt toiin gui ciic don \ i dy toan cSp tren va co quan tai chinh ddng cip dl tdng bgp, xet duyet \a chuan-y.^i thi, trinh tu lap, giri, xet duyet bao cao quyc toan thdi gian qua thirc hien nhu sau: Cac don vj phai lap bao cao quylt toan quy, nam gui phoi _ Pai chinh huyen, phdng Giao due va da^ tao (,tdi vdi cae don vj eSp huyen); gui phe j ^ - ^y^,^^^ Sd Giao dye va Dao tao (doi \( can • V v-dC o n VI 88(12): 17-24 Tap chi KHOA HQC & CONG NGHE Dong Van Tan 'trye thuge Sd Giao dye va Dao tao) Phdng Tai chinh huyen chu tri phdi hgp vdi phdng Giao due va dao tao huyen duyet quyet toan ddi vdi cac don vj tryc thudc huyen Phong Tai chinh huyen duyet bao eao quyet toan ddi vdi cae don vj tryc thudc tinh Sau duyet bao eao quyet toan eiia cac don vj tren dja ban, phong Tai chinh tong hgp bao eao quyet I toan gui Sd Tai chinh, Sd Giao dye va dao tao de tham tra xet duyet va thdng bao duyet y quyet toan cho toan huyen ' Tinh hinh sir dung kinh phi Chi ngan sach cho giao due dao tao gom phan la chi thudng xuyen va chi XDCB tap trung Co cau cae khoan chi tong chi NSNN cho giao dye va dao tao nhu sau bang Qua sd lieu tren cho thay tdng chi NSNN cho giao dye dao tao d Phd Yen thi chi thud-ng xuyen chiem ty trgng chii yeu Trong nhung nam qua, ty trgng chi thudng xuyen chiem tren 94%, phan danh cho cdng tac xay dyng trudng sd chiem ty trgng rat nho, khoang 2,7 - 5,1% Qudn ly cdc khodn chi thuorng xuyen Trong chi ngan sach cbo giao due dao tao, phan Idn la cae khoan chi thudng xuyen Vi vay, chat lugng quan ly cac khoan chi tac ddng cd tinh chat quyet djnh den chat lugng quan ly chi ngan sach cbo giao dye dao tao ndi chung Cac khoan chi thudng xuyen eiia NSNN cho giao dye dao tao la nhtrng khoan chi dap irng cho viec thyc hien cac nhiem vu ciia nganh, cac khoan chi thudng xuyen duge chia nhom: Chi toan ca nhan (chi cho ngudi); Chi cho boat dpng chuyen mon; Chi mua sam, sua chua; Cac khoan chi khac Ndi dung ciia chi toan cac nhan la chi luong va cae khoan eo tinh chat luong (BHXH, BHYT, KPCD, phu cap, hpc bdng, tien cdng) sau day gpi tat la chi luong De danh gia mdt each khai quat tinh hinh quan ly va sii' dyng kinh phi chi thudng xuyen cua giao dye - dao tao, trudc bet ehiing ta se phan tich ty trpng cac nhom muc chi chii yeu chi thud'ng xuyen giai doan 2007 2009 thdng qua bang sd lieu tai bang Bang Ca cdu chi su nghiep gido due - ddo tgo giai dogn 2005 - 2009 Dan vi tinh : trieu ddng 2007 Chi' tieu Tong Chi NSNN cho GD-DT Chi thudng xuyen Chi dau tu XDCB So tien 47.944 46.663 1.281 2009 2008 % 100 97,3 2,7 So tien 66.382 63.020 3.362 % 100 94,9 5,1 So tien 73.921 72.001 1.920 % 100 97,4 2,7 Tang tru'ong (%) 08/07 09/08 11,36 38,46 35,05 14,25 202,23 -50,39 Ngudn: phdng Tdi chinh — Ke hogch huyen Phd Yen Bang Ca cdu cdc nhom muc chi tdng chi thuang xuyen cho gido due vd ddo tgo Chi tieu Nhom Nhom Nhom Nhom Cong 2007 Sd tien (%) 38.816 84,5% 8,57% 3.936 5,35% 2.454 1,54% 706 45.912 100 2008 Sd tien (%) 81,1% 48.886 7,94% 4.785 6,86% 4.138 4,12% 2.487 100 60.296 2009 Sd tien (%) 52.698 112% 8.814 12,92% 3.708 5,43% 4,42% 3.013 68.233 100 Tang tru'ong (%) 08/07 09/08 25,9% 7,8% 21,6% 84,2% -10,4% 68,6% 21,1% 252,3% 31,3% 13,2% Ngudn: phdng Tdi chinh - Ke hogch huyen Phd Yen 19 Tap chi KHOA HQC & CONG NGHE Dong van Tan 88(l2KiIt24 * Ve tinh hinh quan ly sii' dyng eac nhom myc chi chu yiu chi thudng xuyen Bilu C '(>• cdu chi NSCD cua huyen Phd Yen giai dogn 2007-2009 , le %4,54 -SITO^^ 77 73 E •o z ri E •o y y Sgudn: phdng Tdi chinh - Ke hogch huyen Phd Yen Quan ly cac khoan chi toan ca nhan (chi cho ngudi) - Nhdm 1: Cac khoan chi cbo ngudi ma ndi dung co ban eiia nd la chi luong va cae khoan cd tinh chat luong ludn chiem ty trpng ebii yeu CO cau chi thud'ng xuyen cbo giao dye dao tao Pho Yen nhirng nam qua Nam 2007, so tiln chi cho nhom la 38.816 trieu dong chiem co cau 84,5% tdng chi ngan sach cho giao dye, dao tao Nam 2009, chi cbo nhdm dat 52.698 trieu ddng chiem co cau 77,2% va cd xu hudng giam dan giai doan nghien ciru Quan ly chi cho boat ddng chuyen mdn Nhdm 2: Nhdm myc chi nham phyc vu tryc tiep cho boat dpng giang day va hpc tap va cac boat dpng chuyen mdn khac ciia cae trudng va cac CO sd giao dye, nd anh hudng true tiep den chat lugng giang day cua giao vien va hpc sinh Thyc te nhdm myc chi d Phd Yen giai doan tren dat ty le binh quan 9,81%), dam bao khung quy djnb cua Bd Giao dye va Dao tao (muc khung Bd Giao dye va dao tao quy djnb tai Thdng tu sd 30/TT- GD ty le phai dat tii' - 10%) Theo so lieu tren, chi boat dpng chuyen mdn thdi gian qua cd xu hudng tang len tii' 8,57%) nam 2007 len 12,92% nam 2009 Dieu 20 the hien sy tich cue cdng tac hoat dgng chuyen mdn cua cac don u co sd giao due dao tao - Quan ly chi mua sam, sua chira- Nhdm 3: Vdi tinh trang nha eira \ a trang thiet bj eiia cac trudng hpc eiia Phd Yen nhu hien nay, can thiet phai dau tu mdt khoan kinh phi kha ldn mdi cd the dap irng dugc \ ice mua sam, siJa chua cae cdng trinh, thilt bj bien cd Tuy nhien, sd lieu ebo tha\ sd tien ngan sach dau tu cbo cdng tac d Phd Yen chua nbilu va chiem t\ le kha nhd chi ehilm 5.35%) nam 2007 va 5.4 3% nam 2009 so vdi tdng chi thud'ng xuyen ebo giao due dao tao eua huyen Nhin chung, so tiln cae trudng nhan duge qua nhd nen cdng tac mua sam, siJa chua tien hanh chap \ a khdng cd bieu qua Cae khoan chi khac-Nhdm 4: Sd lieu phan tich cho thAy cae khoan chi khac tdng chi thudng xuyen cho giao dye dao tao tai Phd Yen nhirng nam qua chiem ty le thap nhat Mae dii dat ty le tir neu tren nhung tren thye t l phan bd ngan sach cho cac trud'ng phd thdng bien nay, mire chi khac (chi day va bgc tryc tiep) eua eac trudng qua thap, phd bien tir - trieu ddn- am doi vdi eac frud-ng cd thu hge phi, - Tn :eu ddng/ nam doi vdi eac truoiig khdng thu bgc plii Dong Van Tan Tap chi KHOA HQC & CONG NGHE Qudn ly chi XBCB tap trung Trong cdng tac quan ly chi dau tu XDCB cho giao dye - dao tao thdi gian qua cdn cd nhung han che nhat djnh Cy the la : Viec hudng dan cac quy trinh, van ban quan ly eua cac cap ed tham quyen ehua ddng bd, kjp thdi; quan ly, cap phat va quyet toan vdn dau tu XDCB d Trung uong va dja phuong ed nhieu thay ddi nen cac don vj khdng nam bat dupe kjp thdi Mat khac, khdng hieu dugc phan cdng, phan cap trach nhiem quan ly XDCB nen eac don vj gap khd khan cdng tac dau tu XDCB, rat liing tung khdng biet phai xin y kien hud'ng dan ciia cap nao, nganh nao - Chua thyc hien nghiem tuc quy che dau thau theo Nghj djnh s6 88/1999/ND-CP 01/9/1999, Nghj djnb sd 14/2000/ND-CP 05/5/2000 va Nghj djnh so 66/2003/NDCP 12/6/2003 ciia Chib phii Do quy mo xay dyng va mua sam thiet bj khdng ldn, mat khac vdn dau tu cho cae cdng trinh XDCB thudc ITnh vyc giao dye dao tao ed nhieu ngudn vdn tham gia nen nhieu dy an thyc hien theo hinh thue chi djnh dau thau hoac dau thau ban che cdn phd bien, tinh canh tranh dau thau thap Qua trinh chuan bj dau thau cdn keo dai, nhat la viec xin phe duyet danh sach nha thau Tinh trang cae nha thau chay lo thii tuc thay cbo eac ebii dau tu, hgp thuc bd so dy thau cdn kha phd bien Viec quan ly vat lieu, gia ca vat lieu, thiet bj mpt so noi cdn thieu chat che, dan den lang phi von, chat lugng xay dyng, thiet bj mua sam khdng cao Do hd so thii tyc khdng dam bao nen viec toan vdn cho cdng trinh eon qua cham khdng phii hpp vdi tien cdng trinh Tinh trang vdn chd cdng trinh cdn phd bien Ben canh dd cdng tac quan ly von dau tu ciia eac chu dau tu' cdn non kem, nhieu chu dau tu giao ebo cac nha thau ty lo cdng viec hoac cd y gay kho khan cho nha thau khong chiu ky khdi lugng va toan tien cho ben B, dd B thi edng phai vay von d eac to chiic tin dung de tbi edng va phai tra lai nhung von ngan sach lai li' dgng d Kho bac khdng toan dugc 88(12): 17-24 Hien tugng cac td chiic tu van thiet ke cdng trinh lang phi, tang khdi lugng, ket cau khdng can thiet de tao dieu kien cho B "bdt xen" ma khong anh hudng den chat lugng cong trinh, van dyng don gia eao de lap du toan The nhung sy kiem tra xet duyet eiia cae eo quan Nha nude trach nhiem chua cao, cdn co bieu hien lam lo, bd qua de trinh phe duyet lam that thoat von dau tu ciia NSNN Cdc ket qud dgt dugc * Ve mo hinh va td chirc bp may quan ly : Vdi md hinh quan ly ngan sach giao dye - dao tao d huyen Pho Yen nhu hien phan nao da tao dieu kien cho nganh giao dye dao tao lam tot ho'n cdng tac chuyen mdn, tao dieu kien cho UBND cac huyen tham gia vao cong tac quan ly giao dye - dao tao nhieu ban * Ve cong tac dieu hanh va cap phat chi ngan sach: Ve CO ban, cdng tac dieu hanh va cap phat kinh phi ngan sach cbo boat ddng giao dye dao tao d huyen Phd Yen thyc hien tuong ddi tot theo quy djnh eiia Luat NSNN va cac van ban hudng dan dudi luat Co che phan edng, phan cap va quan ly dieu hanh ngan sach hang nam ciia tinh da quy djnh tuong doi cu the ve nhiem vy quan ly dieu hanh va cap phat ngan sach cbo tiing cap Vi vay, thdi gian qua viec cap phat kinh phi chi thudng xuyen cho giao dye dao tao dam bao dung dy toan dugc duyet Nhung tdn tgi vd hgn che * Ve mo hinh va to chii'c bp may quan ly : Vdi mo hinh quan ly ngan sach giao dye - dao tao d huyen Phd Yen nhu hien co the thay chua CO sy gan chat giua ket qua boat ddng eua he thong giao dye dao tao vdi he thong ngan sach tinh, cdn ed sy tach rdi giua vai trd quan ly nha nirdc va quan ly ngan sach ddi vdi mpt sd cap quan ly nhat la doi vdi sd chu quan Nhin chung, Sd Giao dye va Dao tao chua nam dirge tinh hinh quan ly ngan sach CLia cac don vj thuoc cac nganh khac quan ly eung nhu eac don vj true thudc Sd Giao dye va Dao tao ddng tren dja ban huyen (eac trud'ng PTTH, eac trung tam giao due thudng xuyen) nbung viec quan ly ngan sach dugc uy quyen cho huyen 21 Dong van Tan lap chi KHOA HQC & CONG NGHE * Wc cdng tac lap va phan bd dy toan : Cdng tac lap va phan bo du toan cdn mot so ban che sau : Chua coi trgng cong lac lap dy loan chi ngan sach dimg nhu vj tri vdn cd eiia no Van cdn tinh trang don vj true tiep chi tieu khdng lap dy toan hang nam ma eac eo quan tai chinh hoac ca quan ehii quan cap tren lam lha> cho don \ i, \ i the khdng dam bao quyen dan ehii ciia don \i Mat khac, kha nang ngan sach bj ban che sd budng dan (sd kiem tra) lap dy toan thap, dy toan eac don vj co sd lap lai qua cao so vdi kha nang ngan sach cd the dap irng dugc nen vice xiiy dyng dy toan d CO' so doi chi mang tinh hinh thirc Chat lugng dy toan nhin chung ehua cao, thuNci minh dy toan cdn so sai, dy toan cua cac don \ i co sd chua neu dugc uu nhuge diem qua trinh chap hanh dy toan nam trudc, neu kien nghj va bien phap khac phyc nam ke hoach Viec cdng khai du toan ngan sach cbo nganh, huyen va cac don vj ehua thyc hien nghiem tiic Viec tinh toan, phan bd ngan sach cbo giao dye dao tao dya tren phuang phap tinh theo nhom myc chi nhin chung phii hpp dieu kien kha nang ngan sach ban hep ciia huyen Pho Yen nhu hien Nhung phai ndi rang phuong phap tinh toan kha phiic tap, ddi hdi phai ed dpi ngu can bd vdi sd lugng, chat lugng tuong xung mdi dam bao dugc chinh xac eao * Ve cdng tac dieu hanh \ a cap phat chi ngan sach: Cong tac dieu hanh va cap phat kinh phi ngan sach cho boat ddng giao dye dao tao d huyen Phd Yen cdn mdt sd ban che, cy the la: Viec phan cap ebo eac huyen quan ly, dieu hanh va cap phat ngan sach true tiep cho cac don vj tryc thudc Sd Giao due va Dao tao ddng tren dja ban huyen la chua phii hgp vdi phan cap quan ly nha nude ve giao due dao tao Vi vay, gay khd khan viec td chirc thyc hien eac khau lap dy toan va quyet toan ngan sach 22 88(12/il_24 Do dy toan khdng sat vdi tin' hinh thyc hi^n nhifm vy chi nam, cd mgt sd khoan chi tir nguon kinh phi dy phong nganh, kinh phi sy nghiep nganh eac don vj den cudi nam mdi triln khai thye hien nen viec cap phat ddn vao cuoi nam, gay nen tinh trang ket du ngan sach chuyen sang nam tai mgt so don vj CO so tuong ddi Idn * Ve cdng tac quyet toan Hau bet cac don vj cdn giri quyet toan cham so vdi quy djnh ciia Nha nude Chat lugng bao cao quyet toan eae don \ i lap khdng cao, hd so sd sach ke toan mdt sd don vj cdn so sai, khong dimg quy dinh gay khd khan cho cdng tac kiem tra, quvet toan Cong tac tham tra quyet toan kinh phi thudng xuyen ciia NSNN cho giao dye dao tao d huyen Phd Yen nhirng nam qua nhin chung cdn cham so vdi quy djnh, so lugng cac don vj duge tham tra thdng bao duyet \ quyet toan ehua nhieu, hang nam d cap huyen ebi mdi tham tra xet duyet \a thdng bao duyet \ qu\et toan cbo khoang 60 70%o cae don \ i true thudc, eac don \ i cdn lai chi mdi dirng lai d khau tdng hgp bao cao quyet toan Cdng tac kiem tra, \et duyet quylt toan cdn mang hinh thuc ehilu ie * v l quan ly sir dyng nguon kinh phi: Ddi vdi quan 1\' chi thirdng xuven : + Van cdn tinh trang mdt sd don \ j sir dung kinh phi khdng diing mue dieb, klidng triln khai nhiem \ y chi nhu kl hoach da dugc duyet + Nhieu khoan chi khdng tuan theo tieu chuan, djnb mire, thu tuc qu\ djnh nhu chi hdi nghj, edng tac phi, cd don vj mua sam trang thilt bj khdng lam day du cac thu tyc duyet gia theo quy djnb + Hach toan cac khoan chi cdn chua dung vdi muc lye NSNN hien hanh, nhat la ddi vdi mpt so khoan chi mua sam, sua chua Mgt so khoan chi khdng cd dy toan duoc duyet nhung don vj van thyc hien, cudi nam don vi lai lam thu tuc xin dieu chinh muc chi ]i hgp ly hda thii tyc cho eac khoan chi dd Dong Van Tan Tap chf KHOA HQC & CONG NGHE Ddi vdi quan ly chi dau tu XDCB: Viec sir dyng von dau tu XDCB ngan sach cap cho giao due dao tao van cdn lang phi, that thoat, kem hieu qua Trong nhung nam gan day, du luan xa hgi ban nhieu ve van de tieu cyc, lang phi, that thoat dau tu XDCB va cae edng trinh phyc vu cho giao due dao tao eung khdng tranh khoi tinh trang dd Qua thyc tl quyet toan mpt so cdng trinh, co quan tham djnh thong thudng da cat giam d mire 10%> gia trj dl nghj quylt toan, dd so lugng cac edng trinh hang nam chua duge quyet toan van cdn nhieu Vi vay, cd the ndi sy that thoat, lang phi vdn ITnh vyc van chua dupe khac phuc Cdc kien nghj * Ve chi thudng xuyen : Nang dan ty trpng chi cho dao tao tdng chi ngan sach cho giao dye dao tao de xiic tien loai binh phat trien nhanh, dap ling yeu cau ve sd lugng can bd, cdng nhan ky thuat lanh nghe phyc vy cbo su nghiep phat trien kinh te - xa bdi eua huyen Phan dau tang dan ty trgng chi ngan sach cho day nghe moi nam tang tir 1,5 - 2% tong mii'c ngan sach dau tu cho giao dye dao tao, dam bao den nam 2011 ngan sach dau tu cho day nghe dat 6-8% tdng mirc dau tu cho giao due - dao tao Dieu chinh lai co cau chi ngan sach cho cae phan nganh khdi giao due mdt each hgp ly ban: quan tam ban den viec dau tu ngan sach cho giao dye mam non, nang dan ty trgng chi cho khdi THCS va THPT khoi giao dye mdt each hgp ly, phii hgp vdi xu hudng tang hpc sinh d cae cap hpc 88(12): 17-24 Hoan thien eo cau nhdm myc chi chi thudng xuyen : Nhung nam vira qua, kinh phi ngan sach cap ban hep nen phan chi cho eac boat ddng can thiet tiic thi nhu eon ngudi ehiein ty trpng phan ldn, phan chi cho boat dpng giang day, hpc tap va chi cho mua sam, sua chua chua duge chu y thich dang Trong dieu kien ngudn ngan sach dau tu cho giao dye dao tao cdn ban hep nhu hien nay, nhu'ng nam tdi tdt nhat chi thudng xuyen cho giao dye dao tao phai dam bao dugc CO cau giua chi luong/ngoai luong d muc tdi thieu, dat dugc cac yeu cau sau: dap irng dii mii'c chi thudng xuyen cbo eon ngudi; chi boat ddng giang day phai dam bao d mirc hpp ly; giam dan ty trpng chi quan ly d muc vii'a phai, han che va kiem soat chat che cac khoan chi hdi nghj, tiep khach chi quan ly * v l chi dau tu XDCB tap trung : Tang ty trpng von dau tu tong chi ngan sach cho giao dye - dao tao TAI LIEU THAM KHAO [1 ] Luat Ngan sach Nha nude [2] Bao cao thu - chi NSNN cho giao due, dao tao tinh Thai Nguyen nam 2009 [3] Bao cao thu chi NSNN cho giao due, dao tao huyen Pho Yen - tinh Thai Nguyen nam 2009 [4] De an Cai each giao dijc tinh Thai Nguyen nam 2009 [5] Giao trinh Quan ly Tai chinh nha nude - Hoc vien Tai chinh [6] Ho Chi Minh vdi su nghiep Giao due - Nha xuSt ban su that 1990 [7] Tao Huu Phung D6i mdi Ngan sach Nha nude [8] Van kien Dai hoi Dang toan qu6c -Nha xuat ban chinh trj quoc gia 23 Ding van Tan Tap chf KHOA HQC & CONG NGHE 88' i.J'7-24 SUMMARY SOLUTIONS FOR MANAGEMENT OF STATE BUDGET EXPENDIl < «