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QUAN Li GIAO DVC OM IK Ml CHlNH GHB BliO OIK M JM NON A IftfT NAM VA GAC K H U Y E N NGHi VE CHINH SACH LE KHANH T U A N '''' ^Say nhpn bdi 22/07 21116 ngdy siia chua 09,(iK?nii „ ^ • ^ Abstract Recenllv[.]
QUAN Li GIAO DVC OM IK Ml CHlNH GHB BliO OIK MJM NON A IftfT NAM VA GAC K H U Y E N NGHi VE CHINH SACH LE KHANH T U A N ' ^Say nhpn bdi: 22/07.21116: ngdy siia chua-09,(iK?nii: „ ^ • ^ Abstract: Recenllv decisions rnadebv^ mm^OlG duyet ddng: 12 1)8/2016 improuements in pre-prirnar^eL7a,ZJ,^"^^^^^^^ OouemmenI have led to breakthrough reform in education flnZ7alresolTa2ca^tn mZ" """" "'"'"'""' ô''""'' ""^ ^ " ã " - ' - ° ' development goals Going lorc^Jdco„t^,^?eH ° ^ ^ ' " f ^ " " ^ " ' « needed lo fully achieve our increase Ihe productlvelJeZLt's^cTelour:^^^ an overview of Ihe current stale of ina^rMJnn ^'"^'"^ """"•"''"^o sections Tirstly ll provides secondly I, makes reeor^lnZotZardinTw^^^^^^ '" " ^ ^ " " ' ^ - ' ' - ' " « > " ' " V'elnam and IO achieve our development goTs ^ Pre-primary education financial polices that aim Keywords: Investment, finance, pre-primary education, « Thixc trang dau tu tai chinh cho giao due non (GDMN) Nhihig chuyen iloiquan vequan recommendations Sau Thu tuong Chinh phu ban hanh Quyet dinh, cac dia phuemg deu xay dyng de an trien khai, nhimg dieu kien ngan sach kho khan, viec Ihuc hien dean da khong thuan Ipi Mot sd tinh khdng thuc hiin dupc muc teu chuyen dditmtjng kJp GDMN lim vio khokhan.dacbiet la khokhan vekjihphihoatddng , •Quyetdinhsd149C006/QO-TTgngay23/6/2006 cua Thu tuong Chinh phu phe duyet 1)6 an Phattrien GDMN giaidoan 2006-2015"xac dinh dinh huong nhiern vuchu yeu cho phattriai, lam tiin de cho suthay davequandiem phattriai doivtiiGDMN Mdlsdquaii diem chidaodptpha, doconhung y tudng lan dau dugckhang dinh, cu th^:+Xac dinh GDMN la cap hoc dau ten cua helhdng giao ducquoc dan, datnin mtjng ban dau cho suphat tien ve the chat, tri tue, tinh cam tham mi cua tre em Viet Nam VKC cham to phat triln' _ onghanmolthapkiqua,ChJnhphudabanhanh nhieu chu truang, chinh sach quan trong, the hien su quan tam sau sac ctia Dang va Nha nutJc vi§c dau tu ya phat ttien GDMN Quan die'm d i u tu phkt tnen doi voi nganh hpc mam non duoc tang cuong phat trien dan qua cac giai doan, cu the la: - KhtJi dau la Quyet dinh so / 0 / Q O - T T Q 15/11/2002 ci]a Thtj tutJng Chinh phij v^ mot so chmh sach phat trien GDMN, vtji muc Heu datra rat khiem ton: Nha nutJc tiep tuc tang dau tu phat tnen GDMN, dong thtjiday manh xa hoihoa sunghiep GDMN mo( rong he Ihdng nha tre va truting kip mau giao tren mpi dia ban dan cu; uu tien dau tu phat tnen GDMN d nhung xa co dieu kien KT-XH GDMN la tach nhiem Chung cua cac cap chinh quyen kho khan, cac xa vung nui cao, hai dao Quan diem cua moi nganh, moi gia dinh va toan xa hdi duoi sulanh d?o cua Oang va suquan li cua Nha nuoc; + Nha nuoc dau tu luc xem GDMN la nganh hoc dan lap trach nhiem dau lu tai chinh cua nha nudc rat han co tach nhiem quan li, dau tu phat triai GDMN- ddnq che,cuthe: + CasdGDMN cong lap chiduac x i y Ihoi tao dieu kien Ihuan loi ve co che, chinh sach day dung chu yeu ocac xa KT-XH dac biet kho khan- a manh cong tac xa hpi hoa; nha nudc cdchinh sach uu mien nui, bien gitiT va vijng sau, vung xa; + Khuyen ten dau tuphat tien GDMN dcac vung cddieu kien KTKhich lap truting, Itjp mam non dan lap, tu thuc a XH kho khan; + Viec cham sdc, giao due tremam non phaidupcthuchienvtJJsuphahpp,glnkdlchatchegiiJa pho, thixa.thitran.khu cong nghiep vanhOnq nhatrt;c»ig,gBdinhvaxahdi;+Tung budc Ihuc hien dd! noi CO dieu kien KT-XH phat trien; + Thuc hien viec ma not dung, phuong phap GDMN theo nguyin tic chuyen cac tn/tJng kjp mam non cong lap lidia b i n bao dam dong bp, phd hpp, ten tien, gin vdi ddi mdi KT-XH phat then, pho, thi xa, thi tran sanq gao due thong, chuan bi tdt cho tre vao ldp tn/ong, Itjp ngoai cong lap ' Bo Giao IIDC va dao tao ki 2-9/2016) Tqp chi Gipo due so 39011 Sau nam tht/c hien, tt/u ciJa mdt sd hoat dpng da dat nen tang cho suphat trien xahon.Dacd suquan tam dau tu tai chinh cho GDMN nhieu hon tti ngan sach nha nudc (NSNN), cac ngudn li/c xa hpi Tuy vay, st/chuyen bien la chua du manh, chua tao duoc bUffc ngoat - Quyetdjnh sd239/2010/Qe-TTg cua Thu tudng Chinh phu jjhe duyet "Dean phdcap GDMN cho tre em nam tudr lao st/Ihay ddi can ban ve phat trien cho caip hpc, tao ta budc ngoat ro rang Lan dau ten xuait hien chu tn/ong "phdcap mam non cho tre em nam tudi", vdi quan tiiem dau tu rat cu the: + Nha nudc cd trach nhiem quan li, dau tuphat trien GDMN, tang cudng hd trp CO sdvat chait, dao tao dpi ngu giao vien; uu Hen dau tu cac vung cd dieu kien KT-X H dac biet khd khan, vung mil, vung sau, vung xa, hai dao, bien gidi theo hudng xay di/ng cac trutJng cdng lap kien cd, dat chuan; + Phd cap GDMN cho tre em nam tudi la nhiem vu uu tien hang dau tnang GDMN ddivdi tatea vung mien frong ca nudc; + V i c cham to de mpi tre em nam tudi dupc den tirtjng, \dp mam non la trach nhlpm cua cac cap, cac nganh, cua mol gia dinh va toan xahpi Vtii nhiing quan diem chi dao manh me nhuvay, ngudn k/c tai chinh cho GDMN td chu yeu la huy dpng gia dinh,xa hdi, chuyen sang ehuyeu la NSNN Quan diem dau tu thay ddl, keo theo mdttoatchuyen dave toai hinh tn/dng Idp (chuyen dich manh metiJr toai hinh ngoai cdng lap sang cdng lap); ehinh sach, chedd ddi viJi giao vien,hpc sinh va nhatn/tjng dupc bdsung, vitrivi§c lam cua nha giao va can bdquanii giao diJC cd su thay doi Nhd vay, nganh hpc mam ncin dutjc quan tSm dau tu, giam dan cac klid khan cohiiu trudc day, tao dupc subinh ding hon viJi cac cap hpc khac • Quyetdinh sd60/2011/QB-TTg cua Thu tudng Chinh phu quy djnh mdt sd chinh sach phat trien GDMN giai doan 2011-2015 lamptbudc tiep nd'icdy nghia quan trpng eua Quyet djnli sd 239/QD-TTg, euthe la da phap quy hda mptsd chinh sach ddi vtJi hpe sinh giao vien va nha truijng, vdi cac thay ddi ve ban chait frong trach nhiem cham to cho GDMN fti NSNN: +) Chinh sach hdtrotien an trua cho tre em 3,4,5 ftjoi; +) Chinh sach hd trp giao vien lam viee Iheo ehedphmi{ 31.870 33.850 35900 ••niHina/ldngchl(%) KB 173 18.3 18,8 18.5 18.5 -QrhquanM (WudSna) 6.1 6,2 7,75 M e» 90 O i h o ^ l dangling d^ SMi*iepGDIVN{%) 12.9 125 116 I3i 13,1 UO (Ngu6n:Bi Taichinh20IO 2011.2012: cac nim lai uac thuc hifn) 21 Tap chi Giao dwc so 390 (ki2-9/2016) ?: SosanhsoieuchiNSNNchoGDMNcua3ttidiki ttianh nhiefTivudurigkehoach.TrongGDMN.Oean It; 2001-2005,2006-2010va2011-2015tacdthd»iayrD 239 ve phdcap rnam non chofreem namfcjo'i,la de 15 sucaifriiencavenhpdptang.tihongchivadinhmuc an quanfrpngnhi, cung khdng du ngudn luc tai ehinh i- chichungfrendaufre.Tronggiai(}oan2011-2015lan defrienkhai Lfdctinh denttiang12/2015, kinh phi h dau ten GDMN duos dau tumdtduan vdn vay ODA ttii/c hien Oe an 239 la 10.770 tiddng/14.660 (dat > frendi^rpng,dagdpphanglaiquyilduocmotsdkhd 73,5% ke hoach),frongdo: Ngudn vdn dau tuxay -, khan cua nganh hpc, Ihuc day huy ddng eac ngudn vdn •; khac vao nang cao chatk/png cham sdc, giao due fredung chottiuchien Oe an (2.307 tiddng) dukie'n ttiuc hien bang mpt duan vdn vay ODA khdngttiuchiin a Trong5namcua,mptsdeh;sddatketquarattdl: I - Tl tnpng ehi ngan sach cho GDMN tdng dupc, von huy ddng ciia cac dia phuong (4.740 ti chl ngan sach cho giao due (bao gdm ca chi sunghiepdongftJTngudn dau tt/ xay dung) datttiaifD;dieu dan den khd khantonfrongxay dung phdng hpc J vachidautuxaydimg)tangtul5,8%nam2010lin hoanttiienmang ludifrudnghoc cho phd cap, khdng 18,6% nam 2015, toe dp tang binh quan 0,56%/nam hoanttianhdungfiwidp kehoach .J • Bmh quan chi NSNN/Ire (tinh ehung cho ca fre - Co che phan bd ngan sach chi su nghiep cho ^ nha tre va hpc sinh mau giao) tang tu6,1frieu ddng/ GDMN chu yeu van hudng vao khu vuc giio due chau nam 2010 len 9frieuddng/chau nam 2015, tang cong lap,chuaedeochehdfrPcasdmam non ngoai ,j 50% va toe dp tang binh quan 10%/nam cijng lap Oieu tao sueanh tranh khdng can J Tl le ehl cho hoat ddng tdng ehi thudnq sue giiiafrudngcdng lap va ngoai cdng lap, lam cho J xuy§ncuaGDMNtuycddupccaithien,nhungkhdng eong tac phatfriencosd GDMN ngoai cdng lap gap dap ling du 20% theofinhthan eua Quyet dinh sd khdkhan.khdmdrdng ^59|2011/QD-ng (nam cao nhat la 13% tinh ehung t j H I cap hpc, neu tinhfrongphan chi true tiep tai co - Co che ve hpe phi, vefrangfraiehi ph i cac dich vy cho Cham sdc, giao diictredco sdGDMN ehua • splruong hpcttiicdn thaip hon) du ttioang,chua ttiu hut dupc cae tdchue, ca nhan I ^ Tuyaat(]u(?c kSiguatang tn/ong tot, nhung viec tham gia eung cap dich vu cham sdc, giao due tre Vi • bao dam nguon li/c taichinh UJrNSNNgiaidoan vua vay, viec xa hdi hda giao due dfrudng mam non theo qua van mptsd ton tai phuong Cham "nha nudc chilam nhirng gi ma ngudi • Phan cap quan li ngan sach het sue bat cap ca nuoc CO rat nhi§u kieu phan cap quan li ngan sich dan khdng lam dupc'bi han che; ciing vdi han che ve CO chephan bo ngan sach, da lam cho cdng tac xa hdi cho giao due,frongddedGDMN.Oieu din den hda ngudn vdn dautt/bi han che nhiSu khd khan, bait cap quan li nhu: + Cac co 1^2 ChitieuchoGDMNtrong^^gcacnguai vdn quan quan li GDMN hlu het khdng gin dupc vi§c Tl frpngchi cho GDMNfrentdng chi cho GD-OT xSy dung kd hoach hoat ddng vdi viec xay dung du loan d§ dam bao ngudn lue tai chinh cho hoatddng tiirtateaeac ngudn voi cung edsueaittiien dang ke td din ddn bi ddng,ttiamchi khdng xac dinh di/oc tinh 12%nam2009tanglen14%nam20l'3,dmiiccao khattilcua ke hoach; + Thdngfin,bao cao ve ngudn ttiu h/ sau giao duefieuhpe, giao due tntng hoc va liJp khd xac dinh dd hieu luc chi dao, dieu hanh giao dye daihpc Cac chisdnay la minh ehung ttiuyet kem; hieu qua tdchiic tfii/c hien khdng duoc dam phyc ve si/quan tam dau tu cua nha nudc va xa hdi choGDMN (xem tei/dS"/) bao; + Cdng tac giam sat, danh gia ve dau h; tii chinh Bieu Chi Heu cua Chinh phu vi ho gia dinh khdng thuc hien dupc d nhieu cac caip quan li nha chia Iheo c^) hoc 2009-2013 nuoc, cap quan li cang cao cang khdttiuchien • Quy djnh cua Chinh phii ve dinh muc chi ngan sach, tl Irpng toittiieuchi ngan sach cho hoat ddng giaoduc(20%)ttieoQuyetdinhsd59/201 l/QO-TTg ' khdngttiuchidn dupc trenttiucte; hau het cac tinh rat kho khan, cac eo sdGDMN rat khd khanfrongviec I dam bao kinh ph i cho hoat ddng - Do khung hoang kinh tettiegkS, ngudn luc tai , chinh nha nudc nhiing nam gan day gap nhieu khd ' khSn; nhieu chuongfrinh,de an khong duoc dam INguSn: Bao cao Tai khoan giao due quoc gia bao kmh phi chofrienkhai, vi vay ma khong hoan giai doan 2009-2013) ki 2-9/2016) Tqp chi Gido due Tinh tren tdng ngudn tai chinh, muc ehi tinh tren dau hpc sinh mam non tangttifkhoang tneu ddng/chau nam 2009 len gan 10 trieu ddng/chau vaonam2013.Tuynh'inchungmtJfcchicilaGDMN friap nhat frong cac cap hpc, nhung frong giai doan d cac nam sau da vucrt len cao hon cap tteu hpc, dd la nhdst/ Uu fien dau hf tu tat ca cac ngudn von (xem bieu S) Bleii Chi lieu ciJa Chinh phu va hp gia dinh tiendauhgcsinhcaccap2009-20l3 ijMtaMStttidfa hien v i n LUU M I k h i n , nhu: -^ Ket qua ihi/c le vie tti yc hien eh inh sach uu dai ve dait dai nhim muc lieu khuyen khich phatttien cosdgiaodyc ngoai cdng | § rait thap, bdi vi nhu cau phat trien fruting ngoai cong lap ttiudng sinh dvung cd KT-XHttiuanted,dcac khu eong nghiep, khu quy hoach dan cu mtil nhung hau het d nhimg noi khong cd quy dait de cho ttiue hay chuyen nhupng; -i- Chinh sach tin dung uu dai de phat trien tn/dng, kip mam non cung khd ttvA hien, cac thu tyc dedupc vay vdn uu dai (nhaitlavlw chaip) chatche, nha dau h/khd dap ung, vivay ketqua khong nhu mong mudn * - Viec chuyen ddi cac fruting mam non ngoai COM lap, dac bietlaxda toaihinh fruting ban cdngvachuyi iJdS sangfrudngcdng lap vtii tifrpng cao, matt^ la gim ã Swfti|MiiiôM| bdt khd khan cho GDMN dupc dau h/fijf NSNN, nhung lai tao ganh nang cho ngan sach Ve lau da can phai xem xet de hdttwcac tn/dng ngoai cdn^ lap phattrien degiam nhebien ehdnha nuticvasudauli; cila NSNN Loaihinh tn/ting ban cong lamptphuong (Ngu6n:Baocao Tai khoan giao due qux gia ttiuc ket hpp rat tdt giiia hd frp ctia nha nude va dong giaidoan 2009-W13) - Neu tinhfrentdng chicho caip hpe dtatca ngudn gdp cua ngudi hpc, dabi xda bo, can ng,hien cuu ddtx vdn thi dttidi diem nam 2012, chi luong va phu cap mpt hinh thuc van hanh h/ong hr (chang han ho to luong chiem 63% tren toing chi cho GDMN, chi khac ngan sach chi thudng xuyen cho eac tn/dng ngoi (bao gdm dau tt/xay dung,fienan hpc sinh, chi phi ca edng lap theo dau hpe sinh) nhan hpc sinh, chi hoatdpng giao tiyc) la 37%, cao - Viecfiiychien cac dieh vu cham soc, tuvan vecham hon cac caip hpc phd ttidng (chi khac d fieu hpc la sdc vagiaoducfrechophyhuynh hien naychtly^ Ihong 26%, frung hpc CP sd la 29% va frung hpe phdttidng qua cac don vi cung caip dich vu ben ngoai nhafruiing, la 35%) Oieu cho ttiay, d GDMN, td'ng ehi cho chiphido gia dinhfra.NeucdhinhthLK;tdchiic d e t u ^ hoat dpng ciJa nha tn/dng ttiap, nhung eac chi phi mam non chu ddng fiien khai ttidng qua cac don v\tx cho ca nhan hpe sinh kha cao chuc nang ben ngoai, h/chuvetaichinh,ttiisecdsukS - Chi fieu hd gia dinh cho GDMN tinh tren dau hpp tdt ve myc teu giiia giao due va cham sdcfre,lao la hpc sinh d cac viing khac eung ed su khac biet mdt hinh fiiuc xa hdi hda nang ddng phyc vy hi^u qua Oay la vain de can dupc xem xet xay dt/ng chinh hpn cham sdc va giao dye tre sach phat frien GDMN phai chii y den tinh dac ttiii -Cac hinh thuc ve hpp tac cdng tuhien chU! viing Cu ttie tai thtJi diem nam 2012 binh quan chi dupc ap dyng phdbien GDMN, he thdng cac fieu hp gia dinh cho cac chau mam non (frieu ddng/ van ban phap quy cunq chua dii de lam hanh lang chau) nhu sau: + Viing ndng ttidn di/cii2 trieu, phap li cho viec phat trien hinh thuc Chinh ph|i> ttii gan frieu ddng; + Viing Odng bing sdng Hdng can cosy chl dao desdm hoan ttiien cac quy djnh ciia 3,J friSu tJdng, mien nui phia Bic khoang 0,9 trieu phap luat lien quan ddng, mien Trung 1,9 frieu ddng, Tay Nguyen 1,6 -Oinh hi/dng miln hpc phi cho ddi tupng fremau tieu ddng, Odng Nam Bd 4,1 frieu ddng va Odng non nam tiidi da dupc xac dinh, ttiyc hidn se tao blng sdng Ciru Long la ,i frieu ddng khoang trdng ngudn li/c tai chinh; NSNN can Nhuvay, ngoai NSNN, ngudn luc tai ehinh huy dpng hjf xa hdi va cac hp gia dinh da ddng gdp quan frpng vao st/phat trien ctia GDMN Oe khaittiac tdi hon cac ngudn lyc tai chinh, can tap tntng khic phyc cac khd khan sau day: - Mptsd chinh sach khuyen khtoh xa hdi hda cua nha nudc dupe ban hanh, nhung viec tridn khai ttiuc phai tinh dende bu d i p khoan thieu hyt Khuyen nghj ve chinh sach t i l chinh Ve lau dai, de phitfrien ben vung can phai hucngU su can ddi ve ngudn lyc tai ehinh giiia NSNN va hw dpng xa hpi Ngan sach huy ddng xa hdi cho phat tiat GDMN phai frd ttianh mdt bpph|n'quan frpng tong can ddi ngudn lyc cho phatttlein,giam dan ganh nSng Tqp chi Gido due so 390 (ki 2-9/2016) I lOiJCi Q g © ( f ] o © ki cho NSNN;dieu caig cdy nghia hon frong didu kipn kho khan cua NSNN giai doan tdi Theo hudng dd Chung toi khuyen nghimdtsdnpidung sau: 2.1 Bao dam ttiuc hien tJay dt) Nghi dinh sd 115/ 2015 (ban hanh theo Quyet Jinh so 2.19/QD-TTg 09/2/2010 ciJa Thu tuong Chinh phu) [.1] Thu ludrng Chinh phu (2002) Quv/l dinh sd 161/ 20l)2/QD-ng 15/11/2002 cua Thu nrrmg Chinh 2010/NO-CPfrong viec taoco che lam viec desdGD- phii ^ Mol sd chinh idch phdttri^n Giao due mdm non DT chu dpng phdihpp vdsdtai chinh, sdkehoach va | | ThiJ imtng Chinh phu (2006) Qux^tdinh iri 14W dau hffrongviec xac dinh ngudn taichinh phii hop vdi 20l)6/QD-TTg 2.1/6/2006 ciia Thii tuang Chinh hoat dpng cila nganh giao due frong ke hoach hang phu vi Phe duyii -Di an phdl Irien Giao due mdm nam Nganh giao dye phai dupc friam gia dettiuc hien non giai dogn 2006-2015 " day dti eac ehijc nang ve quan li nha nudc, hJr khau lip [51 Thu tmrng Chinh phiJ (2011) Quxet dinh sd'60/ ke hoach tai chinh, chidao, tochuc ttiuc hien va kiem 2011/QD-TTg 26/10/2011 cia Thu m&ng Chinh phii ve Quy dinh mpt sd chinh sdch phdl trifn Gido tra, giam sat viec ttiyc hien, ttieo dung nguyen tic ctia due mAm non giai doan 2011-2015 lap kehoach chiwi k/pc va quan li kehoach dua vao ket quamaChinh phu dang chidao ling dyng 2J Oieu ch inh phan caip quan li ngan sach ddia phuong fren co sdfi/chij, nhung phai fijan thu mdt so nguyen tic chung cho tatea eac tinh la bao dam su (Tiep Iheo trang 12) ttiam gia cua coquan quan li giao due eac clip mdl Chira cae viec lam can ttiuc hien, ttidi gian hoan quy trinh lap, chaip hanh va quyet toan NSNN 2.3 Xay dyng coche hd trpngan sach chi ttiudng ttianh chu chua ttiuc su ttie hien nhu mdt chuong xuyench^ac frucfig ngoai cdng ^tfieodau hoc sinh frjnh hanh dpng ey ttie Viec quan li HDTV tuong ddi ^ ^ ^ • M : dat hang), nhim ttiayttiehinh fiiuc hd tdt, ben canh dd, cdn cdmdtsdttiuvien chihoatddng ^NWOnpilffluftudng ban cdng ttudc day vatao dieu "cam Chung"do ttiiai sudau hf, quan tam ttiich ding, k i ^ phatfrien binh dang vdJfrudng cdng lip Ndu ttiyc HDTV ehua phong phii Mdt sdnha frudnq mdi chi hipn dupceochenay, he ttidng frudng ngoai cdng lip quan tam ehiifrpngden dau tueosdvatehatcho cac sephat trien manh me hon, giam dupc ganh nang ve top hpc chdehua dau tt/ngudn tai nguyen sach, bao bien chevadautfxaydyng cho nhanudc, lahaikhoan chi phi CO ban va ton nhat frong phat trien GDMN Nhieu nudc fren ttie gtoi (dien hinh nhu Ausfralia, Canada)daapdynghinhttnjc ratcdhieu qua, Viet • Nam cdttienghien ciiu devan dyng : _ ^-^Jdehucmd hinh Tmng tam GDMN dua vao cpng d(>ng, hinh ttianh mdl toai co sd GDMN kieu mdi, nham ttiu hiit eac djch vy cham sdc tre ttieo phuong ttiiic h/frang trai chi ph i, gdp phan xa hdi hda venguonkjc taichinh dephucvu die luc chomyc fieu phat tri§n cua nha trudng Md hinh niy hi§n ri't phd bidn Ausfralia, Canada, Mehtoo; Viet Nam can nghien cuu devan dyng phuc vy cho gang day va hpc tap cua GV va HS Mdt sd can bp quan li, GV va nhan vien ttiu vien chua nhan ttii/c day dii ve vai frd cua ttiu vien hoat dpng giao dye cua nha frudng nen chua ho tro tich cue cho cdng tac nay, dd chua ed nhiing ddng gdp ttiietttiyc dexay dyng ttiu vien xung tam la mdt Irung tam van hda eua nha touting" Q Tai lieu Iham khao III BO GD-DT (200.1) Quyft dinh sdOI/2003/QDBGDDT ngdy 02/01/2003 vf vifc han hdnh quy dinh lifu chudn thu vifn irudng phd thdng | | Bill Minh Hi4n - VQ Ngpc Hai - Dang Qufte Bao (2(106) Qudn ligido dgt: NXB Djii hoe Sir pham 2.S Hoan ttiien cac quy djnh ve hpp tac cdng, W; |.1| VQ Ba Hoa (2009) Tdilifu hdiduitng nghifp vu tao CO che ttidng thoang decae tdchiic, ca nhan tiau' thu vifn trinmg phd thdng NXB Giao due ViJi Nam | | Trdn Kiim - Bui Minh Hifn (2006) Qudn ll vd hf vao GDMN; nham huy ddng ed hieu qua cac ngudn Idnh dgo nhd trmmg NXB Dai hoc Sirph^m taichinh cho dau h/phat trien GDMN.Q l-'il Dam Thj Kim Lien - Tr4n Thj XuSn KhOa (2009) Tai li^u tiiam khao M0I sd chuyfn df vf nghifp vu Ihu vifn trudng hoc III Viclnam Ministry of Education and Training NXB Giaoduc Viei Nam 1-INE.SCO Insiiiule for Statistics (2016) Education |6] Nguyen Thj Lan Thanh (2014) I^dt sd'vdn df vf financing in Viet Nam 2009-201.1 (following the qii&n U Ihu vifn hifn dgi Tap chi Thu vien Viet Nam sO tr 3-6 National Educalion Accounts methodology) Ha Noi |2|Thuiu