JOURNAL OF SCIENCE OF HNUE Educational Sci , 2009, Vol 54, No 8, pp 100 105 B I E N P H A P Q U A N LY SLf D U N G TAI C H I N H CHO HOAT D O N G T H L / C T A P SU" P H A M C U A SINH VIEN T R U C I[.]
JOURNAL OF SCIENCE OF HNUE Educational Sci., 2009, Vol 54, No 8, pp 100-105 B I E N P H A P Q U A N LY SLf D U N G TAI C H I N H C H O H O A T D O N G T H L / C T A P SU" P H A M C U A S I N H V I E N TRUCING DAI HOC Si; P H A M HA NOI Le Thi Nhung ; Trudng Dai hoc Su pha.m, Hd Npi Md dau ThQe tap sQ pham (TTSP) la mdt ndi dung quan trpng, then chdt qua trinh ddo tao sinh vien trd ngUdi t h i y gido nha trudng phd thdng Co thi ndi, td chQc tdt T T S P la mdt phudng phdp hieu q u i d i ndng cae chit lupng dae tao giao vien Kit q u i TTSP thdnh edng d mQc dp ndd phu thupc vac nhiiu yiu td, trdng dd mOt yiu td khach quan cd ban va true tiip la ngudn luc tai chinh va quan If viec sU dung ngudn tdi chfnh hdp If Mat khac, nhQng nam gin day, cdng tae quin If tai chfnh danh cho TTSP da ed nhiiu biin ddi, trudng Dai hpc Su pham Ha Npi da triin khai thuc hien cdc qui dinh, qui chi vi quin If tai chfnh, nhien vin edn ed nhQng kho khan n h i t dinh Vi vay, nghign cQu bien phap quin li tai chfnh eho hoat ddng TTSP cua sinh vign DHSP Ha Npi cd y nghia thQc tiin nham muc dfeh de xudt cdc bien phap tdng CQdng quan If su dung tai chinh, ndng cao hieu qua sU dung ngudn tdi ehinh , cho TTSP cua sinh vign 2.1 Noi dung nghien ciJu Mot s6 vin dl li luan Khai niem cdng eu: Quin If sQ dung tai chfnh la su tae dpng lien tue, co to ehQe, ed hQdng dich cua chu t h i quin If Ign ddi tupng va khach t h i quan If, di bao d i m higu q u i eua qua trinh hinh thanh, phan phdi va sQ dung eae ngudn luc tai chinh cho eae muc tieu d i [1] Npi dung quin II sQ dung tdi ehinh bao gdm: Lap ki hoach, td chQe, chi dao thuc hien, kiim tra danh gid viec sQ dung tdi chinh Bien phap quan If su dung tai chfnh cho boat dpng T T S P la each thQc, each lam cu t h i , cd td chQc, cd hQdng dfeh eua phdng ke hoach tai chfnh len ddi tupng va khach t h i quan 11, dam bao hieu q u i cua qua trinh hinh phdn phdi va sQ dung cae ngudn IQC tai chfnh dam b i o eho hoat dpng T T S P dat kit qua 100 Bien phdp qudn li sit dung tdi chinh cho hoat ddng thuc tap su pham cua sinh vien Phuong phdp nghien cQu: Di tdi sQ dung mdt hg thdng eae phUdng phap nghien cQu If luan, diiu tra bdng phiiu hdi, phUdng phap chuygn gia, phuong phdp toan thdng kg Khach the khao sat: 75 can bd bad gdm can bp lanh dae eac phong, ban nha trudng, cac khoa va cdc chuygn gia tai chfnh Dia ban khao sat: Trudng Dai hpc Su pham Ha Npi 2.2 K i t q u a n g h i e n ciJu 2.2.1 Thiic trang cong tac quan li tai chinh hoat dong T T S P d trifdng Dai hoc Sif pham Ha Noi Chung tdi da thirc hien dieu tra tren 75 can bo trudng DHSP Ha No nham thu nhap thdng tin vi t i m quan trpng eua ngudn kinh phf TTSP, mQe diu tu, hieu qua sQ dung ngudn kinh phf hoat ddng TTSP Miu phiiu thdm dd y kiin cu the nhu sau PHIEU T R U N G CAU Y KIEN De gdp p h i n nang eae chit lupng hieu q u i sQ dung ngudn kinh phi phuc vu cdng tae TTSP tai trudng Dai hpc Su pham Hd Ndi, kinh mong dng (bd) vui Idng chd y kiin vi ede vin d i sau: A Xin y kien ve tam quan ciia nguon thu T TTT' I B Npi dung Quan trpng MQc dp Binh thudng It ciuan trpng Ngudn kinh phi ngan sach nha nudc cap Ngudn tQ cac du an Ngudn dong gdp tQ sinh vien Tiet kiem va chi tieu hdp If cac ngudn thu d i hd trd hoat dpng T T S P Tang dinh mQc chi tinh tren ddu sinh vien ?Cin v k i i n v i t a c d u n g ciia nerudn t a i c l i n h t d i c h i t lUPne; c u a cong tac TTSP TT Ndi dung Quan trpng MQc dp Binh thudng it quan trpng Dong vien khuyin khich giang vien Khuyin khich sinh vien Dpng vien, khich le giao vien d cac trudng phd thdng 101 Le Thi Nhung C Ngoai cac van de tren xin ong (ba) gdp them y kiln cho cong tac TTSP: , Vui long xin cho biet: (Khong bat bupc) Hp ten: Ddn vi: Xin chan cam dn sU cdng tac cua ong (ba) Qua dd, chung tdi thu dupe kit q u i nhu sau: , Bdng Ddnh gid mi/c dp thi/c hien cdc npi dung qudn li svt dung tdi chinh tai trUdng Dai hoc Sii pham Hd Npi TT N o i d u n g q u a n If Lap du toan kinh phi hang nam Phan bd kinh phi cho cac ddn vi trudng Triin khai thuc hien theo dung du toan Thuc hien cac chu truong, chfnh sach, che dp vi quan If tai chfnh Len ke hoach, lap du toan phan bd kinh phi cho hoat dpng T T S P Lap du tru kinh phf cho cac doan TTSP Len ki hoach va thuc hien chi tra kinh phi cho cac doan T T S P Thanh toan kinh phf cho cac trudng doan T T S P Len ke hoach va thuc hien chi tra kinh phi cho cac hoat dpng khac trudng MiJc d o thUc hien Chua Rat Tdt tdt tdt 39 36 Diem trung binh 2,4 Thubac 24 41 10 2,1 18 54 2,2 54 21 2,7 35 28 12 2,3 35 40 2,4 40 35 2,5 38 37 2,5 41 32 2,5 2,4 * Nhdn xet: Nhin chung, ndi dung quan If cdng tac su dung tai chfnh treng hdat dpng TTSP dupe danh gia d mQe dp kha vdi x = 2, (x < 2, 5) va dat 5/9, chiim 70,5% bien phap Cac npi dung quin If tdi ehinh dupe danh gia thQc hien tdt hon la: "ThQc hien cac chu truong, chfnh sdch, ehi dp ve quan If tai chfnh", "Lgn ke hoach vd thuc hien ehi t r i kinh phi eho eac doan TTSP", "Thanh todn kinh phi eho eac trudng 102 Bien phdp qudn li sii dung tdi chinh cho hoat ridng thuc tap sU pham cua smh vien doan TTSP", "Lgn ki hoach va tliQc hien chi t r i kinh phi che cdc boat ddng khac trudng" (cd \' > 2,5) 2.2.2 Cac bien phap de x u i t Trgn CO sd nghign cQu If ludn vd phdn tfch thuc trang mQc dp thue hien ndi dung quin If tai chinh ddi vdi heat dpng TTSP, di tai d i xuit bign phdp npi dung quan If: Xdy dung vd hoan thien cac dinh mQc chi TTSP cho ])hu hpp vdi thuc t i hien Lap ki hdach, can ddi vd phan bd kinh phi cho heat dpng TTSP Ndng cao ndng lire cua edn bd lam edng tdc tai chfnh, hoan thien td chQc be may tai chfnh Hodn thien va dna qui dinh vi kinh phi cho TTSP vao qui chi chi tigu ndi bp Tiit kigm chi phi trgn cd sd td chQc eae hinh thQc TTSP che phu hpp Tdng cudng ngudn luc tai chfnh cho hoat ddng TTSP Hoan thien ed chi, chfnh sdch vi md cua Nha nude vi (juan If tai chfnh Cu the la SQ phdn cip quan If tai chinh, hoan thign cdc vdn bin phap 11 vi quin li tdi chfnh (dinh mQc, chi dp, tigu chudn, chfnh sdch) Ban hanh diy du cae van ban qui dinh hudng d i n cac ehi dp thu, chi va thudng xuygn seat kip thdi, thudng xuygn sQa ddi he thdng vdn bin eho phu hpp vdi thue te heat ddng cua nha trudng 2.2.3 Khao nghiem gia tri khoa hoc cua cac bien phap quan II tai chinh Muc tigu: Khio nghiem tfnh cin thiit va niQc dO k h i thi cua cdc bien phdp quan li tai chfnh ddi vdi hoat ddng TTSP Bdng Ket qud khdo nghiem tinh cdn thiet vd miic dp khd thi cua cdc bien phdp qudn li svt dung tdi ddi vdi hoat dpng TTSP d tri/dng Dai hoc Si£ pham Hd TT Tfnh c i n thiet Tfnh kha Cac bien phap de xuat ThQ E £ X X bae Xdy dQng va hddn thien eac 211 dinh mQe ehi TTSP cho phu 214 2,8 2,9 hpp vdi thue t i hien Lap ki hoach, cdn ddi vd phan bd kinh phf che heat 205 2,2 2,7 169 dpng T T S P chinh Ndi thi ThQ bdc 103 Le Thi Nhung Nang cao ndng luc cua cdn bp lam edng tae tai chfnh, hoan thien td chQc bO may tai chinh Hoan thien va dQa qui dinh vi kinh phf eho T T S P vao qui che chi tieu npi bp Tiit kiem chi phi trgn co sd td chQc cac hinh thQc TTSP cho phu hpp Tdng cudng ngudn luc tdi chfnh cho boat dpng TTSP Hodn thien eo che,chfnh sdch vi md cua Nhd nude vi quin 11 tai chinh 185 2,5 170 2,2 197 2,6 172 2,3 213 2,8 206 2,7 181 2,4 198 2,6 176 2,3 166 2,2 2,6 2,4 * Nhdn xet: - Y kien eua eac khdch thi khio sat danh gia mQe dp ein thiit cua bien phap quin If tdi chfnh cho boat dOng TTSP la rit cao, thi hien d diim trung binh ehung eua ca bign phdp quan 11 x = 2,6 C6 5/7 bien phap quan If de xuit, chiem 70,2% y kiin cd diim trung binh x -' 2,5 (min = 1, max = 3) - Y kiin cua ede khach thi khio sat ddnh gia mQc dp thi cua bien phap quin If tai chfnh cho heat dpng TTSP la kha cao, thi hien d diim trung binh chung cua ci bien phap quan If x = 2,4 Cd 3/7 bien phap quan If de xuit, chiim 42,5% y kiin cd diim trung binh x > 2,5 (min = 1, max = 3) - MQc dp ein thiit va mQc dp thi cua cac bien phdp tai chfnh ddi vdi hoat dOng TTSP dupe danh gia khdng ddng diu Cac bien phap dupe danh gia cin thiit va thi cao hon la: "Xdy dQng va hoan thien cae dinh mQc chi TTSP cho phu hpp vdi thuc ti hien nay"; "Tiit kiem chi phf tren eo sd td chQc cac hinh thQc TTSP cho phu hpp" Cdc bien phap dupe danh gia mQc dp cdn thiet va kha thi thap hen "Hodn thien co chi,chfnh sdch vl md cua Nha nudc vi quan If tai chfnh" Nhu vay, qua kit qui khio nghiem cho thiy cac y kien khio sat danh gid tfnh can thiet cua cac bien phdp quan If tdi chfnh la cao hdn tfnh kha thi, day la vin di ddt cho cae nha quan If ein suy nghi di tao mQc dp kha thi cho cac bien phap quin If tai chfnh danh cho TTSP dupc tiin hanh ed hieu qua, tQ dd nang cao chat iQpng hoat dpng TTSP 104 Bien phdp qudn li sit dung tdi chinh cho hoat ddng thuc tap su pham ciia smh vien Ket luan Nghien cQu bien phap quin If su dung tdi chfnh cho hoat ddng TTSP cua sinh vign trudng Dai hpc Su pham Hd Npi, budc diu chung tdi dua met sd kit ludn nhu sau: - MQc dp thQc hien ndi dung quin If sQ dung tdi chfnh gianh che TTSP cua phdng ki hoach tai chfnh trQdng DHSP Hd Npi dupc ddnh gid d mQc dp khd tdt Thdng ciua kit qua thdm dd 75 khdch t h i la can bp quan II trudng, phong ban, khea cho thiy bien phdp quan If md chung tdi d i x u i t d trgn diu cd tfnh ein thiit va ed mQc dp kha thi Viec thuc hien ddng bp bien phdp tren se giup che viec sQ dung ngudn luc tdi chfnh danh cho hoat ddng TTSP ed hieu q u i hdn, tQ dd ndng cac chit lupng heat ddng TTSP eua sinh vign trudng DHSP Ha Ndi TAI LIEU T H A M K H A O [1] Dang Qudc Bio, 1998 Tdi chinh vd tdi chinh, gido diic Trudng CBQL Gido due Ha Ndi [2] Hudng ddn thuc hd.nh chi ki todn hdnh chinh sU nghiep, (2004) Nxb Tai chfnh Ha Ndi [3] Qui dinh kinh phi TTSP, thuc tap cuoi khod, Dai hpc Su pham Ha Npi ABSTRACT Measure of finance-using management for teaching practice of students in Hanoi National University of Education The paper deals with conception of finance-using management and measure of finance-using management for teaching practice of students in Hanoi National University of Education based on analyzing theory document and describing in content of finance-using management for it Seven measures of finance-using management are also proposed in this paper These measures of finance-using management are necessary and realizable according to a survey of managers It will probably enhance quality of teaching practice of students in Hanoi National University of Education when carrying out those synchronous measures 105 ... kinh phf cho cac doan TTSP Len ki hoach va thuc hien chi tra kinh phi cho cac doan T T S P Thanh toan kinh phf cho cac trudng doan T T S P Len ke hoach va thuc hien chi tra kinh phi cho cac hoat... Khuyin khich sinh vien Dpng vien, khich le giao vien d cac trudng phd thdng 101 Le Thi Nhung C Ngoai cac van de tren xin ong (ba) gdp them y kiln cho cong tac TTSP: , Vui long xin cho biet: (Khong... nghiem cho thiy cac y kien khio sat danh gid tfnh can thiet cua cac bien phdp quan If tdi chfnh la cao hdn tfnh kha thi, day la vin di ddt cho cae nha quan If ein suy nghi di tao mQc dp kha thi cho