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[.]
Trang 1JOURNAL 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 T A I 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
T R U C I N G D A I H O C S i ; P H A M H A N O I
Le Thi Nhung ;
Trudng Dai hoc Su pha.m, Hd Npi
M d dau
ThQe tap sQ pham (TTSP) la mdt ndi dung quan trpng, then chdt trong qua
trinh ddo tao sinh vien trd thanh ngUdi t h i y gido trong nha trudng phd thdng Co
t h i 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 K i t 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 t i i p la ngudn luc tai chinh
va quan If viec sU dung ngudn tdi chfnh hdp If
Mat khac, trong nhQng nam g i n day, cdng tae q u i n 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 q u i n If tai chfnh, tuy nhien vin edn ed nhQng kho khan
n h i t dinh Vi vay, nghign cQu bien phap q u i n 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 Noi dung nghien ciJu
2.1 Mot s6 vin dl li luan
Khai niem cdng eu: Q u i n If sQ dung tai chfnh la su tae dpng lien tue, co to
ehQe, ed hQdng dich cua chu t h i q u i n 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 ra [1]
Npi dung q u i n 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
Trang 2Phuong 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 trong 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 trong hoat dong T T S P d
trifdng D a i hoc Sif p h a m Ha N o i
Chung tdi da thirc hien dieu tra tren 75 can bo trong 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 trong hoat ddng TTSP Miu phiiu thdm dd y kiin cu the nhu sau
P H I E U T R U N G C A U Y K I E N
De gdp p h i n nang eae chit lupng hieu q u i sQ dung ngudn kinh phi phuc vu cdng tae T T S P 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 trong ciia nguon thu
T T ' I
T T
1
2
3
4
5
B ?
Npi dung
Ngudn kinh phi trong 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
MQc dp Quan
trpng
l i n h t d i c
Binh thudng
h i t lUPne;
It ciuan trpng
c u a
cong tac T T S P
T T
1
2
3
Ndi dung
Dong vien khuyin khich giang vien
K h u y i n khich sinh vien
Dpng vien, khich le giao vien d cac trudng
phd thdng
MQc dp Quan
trpng
Binh thudng
it quan trpng
Trang 3Le Thi Nhung
C Ngoai cac van de tren xin ong (ba) gdp t h e m y k i l n cho
cong tac TTSP:
Vui long xin cho biet: (Khong bat bupc) ,
Hp ten:
Ddn vi:
Xin chan thanh cam dn sU cdng tac cua ong (ba)
Qua dd, chung tdi thu dupe kit q u i nhu sau: ,
Bdng 1 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
T T
1
2
3
4
5
6
7
8
9
N o i d u n g q u a n If
Lap du toan kinh phi hang nam
P h a n bd kinh phi cho cac ddn vi
trong trudng
Triin khai thuc hien theo dung
du toan
T h u c hien cac chu truong, chfnh
sach, che dp v i 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
T T S P
Len k i hoach va thuc hien chi tra
kinh phi cho cac doan T T S P
T h a n h 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
trong trudng
MiJc d o thUc h i e n
Rat tdt
36
24
18
54
35
35
40
38
41
Tdt
39
41
54
21
28
40
35
37
32
Chua tdt
0
10
3
0
12
0
0
0
2
D i e m
t r u n g
b i n h 2,4 2,1 2,2 2,7 2,3 2,4 2,5 2,5
2,5 2,4
Thu-bac
3
6
5
1
4
3
2
2
2
* Nhdn xet:
Nhin chung, ndi dung quan If cdng tac su dung tai chfnh treng hdat dpng
T T S P dupe danh gia d mQe dp kha vdi x = 2, 4 (x < 2, 5) va dat 5/9, chiim 70,5%
bien phap Cac npi dung q u i n 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
Trang 4doan TTSP", "Lgn ki hoach va tliQc hien chi t r i kinh phi che cdc boat ddng khac trong 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, d i tai d i x u i t 7 bign phdp npi dung quan If:
1 Xdy dung vd hoan thien cac dinh mQc chi TTSP cho ])hu hpp vdi thuc t i hien nay
2 Lap ki hdach, can ddi vd phan bd kinh phi cho heat dpng TTSP
3 Ndng cao ndng lire cua edn bd lam edng tdc tai chfnh, hoan thien td chQc
be may tai chfnh
4 Hodn thien va dna qui dinh vi kinh phi cho TTSP vao qui chi chi tigu ndi
bp
5 T i i t kigm chi phi trgn cd sd td chQc eae hinh thQc TTSP che phu hpp
6 Tdng cudng ngudn luc tai chfnh cho hoat ddng TTSP
7 Hoan thien ed chi, chfnh sdch vi md cua Nha nude vi (juan If tai chfnh Cu the la SQ phdn c i p quan If tai chinh, hoan thign cdc vdn b i n 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 ra seat kip thdi, thudng xuygn sQa ddi he thdng vdn b i n nay eho phu hpp vdi thue te heat ddng cua nha trudng
2.2.3 K h a o n g h i e m gia tri khoa hoc cua cac bien phap quan II tai chinh
Muc tigu: K h i o 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 2 Ket qud khdo nghiem tinh cdn thiet
vd miic dp khd thi cua cdc bien phdp qudn li svt dung tdi chinh ddi vdi hoat dpng TTSP d tri/dng Dai hoc Si£ pham Hd Ndi
T T
1
2
Cac bien phap de xuat
Xdy dQng va hddn thien eac
dinh mQe ehi T T S P cho phu
hpp vdi thue t i hien nay
Lap ki hoach, cdn ddi vd
phan bd kinh phf che heat
dpng T T S P
Tfnh c i n t h i e t
E
214
205
X
2,9
2,7 ThQ bae
1
3
Tfnh kha thi
£
211
169
X
2,8
2,2 ThQ bdc
1
5
Trang 5Le Thi Nhung
3
4
5
6
7
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
T i i t kiem chi phi trgn co sd
td chQc cac hinh thQc T T S P
cho phu hpp
Tdng cudng ngudn luc tdi
chfnh cho boat dpng T T S P
Hodn thien eo che,chfnh
sdch vi md cua Nhd nude vi
q u i n 11 tai chinh
185
197
213
181
176
2,5
2,6
2,8
2,4
2,3 2,6
5
4
2
6
7
170
172
206
198
166
2,2
2,3
2,7
2,6
2,2 2,4
5
4
2
3
5
* Nhdn xet:
- Y kien eua eac khdch thi khio sat danh gia mQe dp ein thiit cua 7 bien
phap quin If tdi chfnh cho boat dOng TTSP la rit cao, thi hien d diim trung binh ehung eua ca 7 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 khi thi cua 7 bien phap quin If tai chfnh cho heat dpng TTSP la kha cao, thi hien d diim trung binh chung
cua ci 7 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 khi thi cua cac bien phdp tai chfnh ddi vdi hoat dOng TTSP dupe danh gia khdng ddng diu nhau Cac bien phap dupe danh gia cin thiit va khi thi cao hon la: "Xdy dQng va hoan thien cae dinh mQc chi TTSP cho phu hpp vdi thuc t i 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 ra cho cae nha quan If ein suy nghi di tao ra 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
Trang 63 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 d i u chung tdi dua ra 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 t h i y 7 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 7 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 do 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
A B S T R A C T
M e a s u r e of finance-using management for teaching practice
of s t u d e n t s 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 Uni-versity 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