Tăng cường quản lý nhà nước về tài chính đối với các trường đại học, cao dẳng trên địa bàn tỉnh nghệ an

| 9672 LV.ThS DHKTQD F«v ■' ■■ ' ■ ■ ■ n ■ < - ■- S3 ;■ s■ ■ • LO’I CAM DOAN Tac gia xin cam doan Luan van la cong trinh nghien cuu cua rieng tac gia Luan van dirge thuc hien dirdi su hudng dan tan tinh cua PTS.TS NguySn Ngoc Son Nhtrng ket qua dat dugc qua trinh thuc hien Luan van la hoan toan trung thuc va co dugc tu nhirng nghien cuu, tim hieu va thu thap thuc te ma tac gia da tien hanh thoi gian qua Neu co gi sai sot, tac gia xin hoan toan chiu trach nhiem Tac gia Pham Thi Thanh Ha MUC LUC • • LO’I CAM DOAN MUC LUC DANH MUC CAC CHU VIET TAT DANH MUC CAC BANG BIEU VA HINH VE TOM TAT LUAN VAN i MO DAU CHlTONG 1: CO SO LY LUAN QUAN LY NHA NUOC VE TAI CHINH DOI VOI CAC TRUONG DAI HOC, CAO DANG CONG LAP • r r -y • y • 't 1.1 Mot so van de co1 ban ve tai chinh cac truong dai hoc, cao dang cong lap 1.1.1 Khai niem, dac diem cac truong dai hoc, cao dang cong lap 1.1.2 Tai chinh cac truong dai hoc, cao dang cong lap 1.2 Quan ly nha nuoc ve tai chinh doi voi cac truong dai hoc, cao dang cong I?P 11 1.2.1 Khai niem, dac diem, muc tieu cua quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang cong lap 11 1.2.2 Nguyen tac quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang cong lap 14 1.2.3 Noi dung quan ly nha nude ve tai chinh cua Sd Tai chinh doi vdi cac truong dai hoc, cao dang cong lap 16 1.2.4 Tieu chi danh gia hieu luc, hieu qua hoat dong quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang cong lap 27 1.3 Cac nhan to anh hud ng den quan ly nha nuoc ve tai chinh doi voi cac truong dai hoc, cao dang cong lap 28 1.3.1 Nhan to khach quan 28 1.3.2 Cac nhan to chu quan (tir phia Sd Tai chinh) 30 CHUONG 2: THlfC TRANG QUAN LY NHA NUOC VE TAI CHINH DOI VCD CAC TRlTdNG DAI HOC, CAO DANG CONG LAP TREN DIA BAN TlNH NGHE AN 32 A •> 2.1 Khai quat ve cac trudng dai hoc, cao dang cong lap tren dia ban tinh Nghe An 32 2.1.1 Tinh hinh hoat dong cua cac truong dai hoc, cao dang cong lap 32 2.1.2 Tinh hinh tai chinh cac truong dai hoc, cao dang cong lap 33 2.2 Thuc trang quan ly nha nude ve tai chinh doi voi cac truong dai hoc, cao dang cong lap tren dia ban tinh Nghe An 42 2.2.1 Cong tac tham muu cac che do, chinh sach va to chuc hudng dan thuc hien42 2.2.2 Thuc trang hudng dan lap va phan bo du toan NSNN hang nam 47 2.2.3 Thuc trang chi dao thuc hien chap hanh du toan 53 2.2.4 Thuc trang xet duyet va thong bao quyet toan 58 a r 2.3 Danh gia chung quan ly nha nude ve tai chinh doi voi cac truong dai hoc, cao dang cong lap dia ban tinh Nghe An 64 2.3.1 Uu digm 64 2.3.2 Tdn tai 67 2.3.3 Nguyen nhan cua tdn tai 70 CHUONG 3: DINH HU6NG VA GIAI PHAP TANG CUONG QUAN LY NHA NUOC VE TAI CHINH DOI VOI CAC TRUONG DAI HOC, CAO DANG TREN DIA BAN TlNH NGHE AN .76 3.1 Dinh hudng tang cirong quan ly nha nude ve tai chinh doi vol cac truong Dai hoc, cao dang tren dia ban tinh Nghe An 76 3.1.1 Dinh hudng phat trien cac trudng dai hoc, cao dang tren dia ban tinh Nghe An 76 3.1.2 Quan diem tang cudng quan ly nha nude ve tai chinh doi vdi cac trudng Dai hoc, cao dang tren dia ban tinh Nghe An 77 3.1.3 Dinh hudng tang cudng quan ly nha nude ve tai chinh doi vdi cac trudng Dai hoc, cao dang tren dia ban tinh Nghe An den nam 2020 80 3.2 Giai phap tang cuong quan ly nha nude ve tai chinh doi voi cac truong •> dai hoc, cao dang tren dia ban tinh Nghe An 82 3.2.1 Hoan thien che do, chinh sach va phap luat, cac van ban hudng dan thuc hien 82 3.2.2 Tang cuong chi dao cong tac quyet toan 83 3.2.3 Tang cuong chi dao kiem tra, tra tai chinh cac truong dai hoc, cao dang cong lap 84 3.2.4 Thuc hien quy trinh tiep nhan va xu ly ho so tir lap va phan bo du toan, chap hanh du toan va quyet toan ngan sach theo mo hinh “mot cua” .84 3.2.5 Tang cuong cong tac dao tao, boi duong doi ngu can bo So Tai chinh 88 3.2.6 Tang cuong co so vat chat, hien dai hoa, day manh ung dung cong nghe thong tin cong tac quan ly nha nude ve tai chinh 91 3.3 Kien nghi nham tang cuong quan ly nha nuoc ve tai chinh doi voi cac truong Dai hoc, cao dang tren dia ban tinh Nghe An 92 3.3.1 Kien nghi doi vdi co quan nha nude cap tren 92 3.3.2 Kien nghi doi vdi cac trudng dai hoc, cao dang cong lap 94 KET LUAN .96 DANH MUC TAI LIEU THAM KHAO PHU LUC DANH MUC CAC CHU' VIET TAT GTGT Gia tri gia tang GV Giao vien HDND Hoi dong nhan dan KH Ke hoach LB, TB&XH Lao dong, Thuong binh va Xa hoi NS Ngan sach NSDP Ngan sach dia phuong NSNN Ngan sach nha nude NST NST UBND Uy ban nhan dan TABMIS Phan mem He thong Thong tin Quan ly Ngan sach va Kho bac TNDN Thu nhap doanh nghiep DANH MUC CAC BANG BIEU VA HINH VE Bang bieu Bang 2.1: Tinh hinh nguon thu cac trudng dai hoc, cao dang cong lap tren dia ban tinh nghe an (giai doan 2009-2013) 34 Bang 2.2: Tinh hinh thuc hien cac noi dung chi cua cac truong dai hoc, cao dang cdng lap tren dia ban tinh Nghe An 37 (giai doan 2009-2013) 37 Bang 2.3: Tinh hinh thuc hien phan phoi ket qua tai chinh cua cac truong dai hoc, cao dang cong lap tren dja ban tinh Nghe An 41 Bang 2.4: Dinh muc phan bo chi thudng xuyen khoi dao tao, day nghe giai doan 2008-2010 va giai doan 2011-2015 44 Bang 2.5: Quy trinh hudng dan lap va phan bo du toan NSNN tai So Tai chinh Nghe An 48 Bang 2.6: So giao du toan chi thudng xuyen cac trudng dai hoc, cao dang cdng lap tren dia ban tinh Nghe An (giai doan 2009-2013) 52 Bang 2.7: Tinh hinh thuc hien du toan chi NSNN cac trudng dai hoc, cao dang cdng lap 56 tren dia ban tinh Nghe An (giai doan 2009-2013) 56 Bang 2.8: Quyet toan chi NSNN cac trudng dai hoc, cao dangcdng lap tren dia ban tinh Nghe An (giai doan 2009-2013) 60 Bang 2.9: So sanh muc tran thu hoc phi vdi dinh muc chi thudng xuyen cua cac trudng dai hoc, cao dang cdng lap tren dia ban tinh Nghe An 72 Hinh ve Hinh 1.1: Quy trinh hudng dan va lap phan bo du toan cac trudng dai hoc, cao dang cdng lap 17 Hinh 1.2: Quy trinh tra tai chinh tai cac trudng dai hoc, cao dang cdng lap 25 Hinh 2.1: Hoat dong kiem tra thudng xuyen tai chinh cac trudng dai hoc, cao dang cdng lap tren dia ban tinh Nghe An 61 Hinh 3.1: So tiep nhan va xu ly ho so giao dich “mot cua” 85 j! TRUONG DA■ I HO■ C KINH TE QUOC DAN - K>K>^C8O8 PHAM THI THANH HA • • TANG CUONG QUAN LY NHA NUOC VE TAI CHINH DOI Vdi CAC TRUONG DAI HOC, CAO DANG TREN DIA RAN TINH NGHE AN ■ ■ CHUYEN NGANH: KINH TE PHAT TRIEN TOM TAT LUAN VAN THAC SY • • HA NOH 2014 ■1- - - - - tf i TOM TAT LUAN VAN • De thuc hien ddi moi can ban, toan dien nen giao due quoc dan, co giao due dao tao - day nghe phai thuc hien dong bo nhieu giai phap, bien phap, song nhan thuc chung cho thay viec giao quyen tu chu, tu chiu trach nhiem cho cac truong dai hoc nhat la giao quyen tu chu ve tai chinh duqc coi la khau quyet dinh de nang cao chat lupng giao due dai hoc Ben canh viec giao quyen tu chu, tu chiu trach nhiem ve tai chinh thi can het sue quan tarn, tang cuong hon nua cong tac quan ly Nha nuoc ve tai chinh, nhat la cong tac kiem tra, giam sat, yeu cau tinh cong khai, minh bach, trach nhiem giai trinh cua cac truong dai hoc, cao dang nham dam bao cac truong hoat dong theo dung luat phap Trong nhung nam qua, mac du cong tac quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang tren dia ban tinh Nghe An da cd nhung no luc nhat dinh nham hoan tot cac nhiem vu dupe giao Tuy nhien, cong tac quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang van nhieu han che nhu: lap va phan bo du toan chua dat chat lupng cao, chain tre ve mat thdi gian; co cau chi ngan sach bat hop ly; cong tac hudng dan cac che do, chinh sach thieu kip thdi; qua trinh quyet toan, tra va kiem tra phat hien cac sai pham qua trinh quan ly tai chinh cua cac don vi Nguyen nhan xuat phat tir nhung nguyen nhan khach quan va chu quan nhu bat cap viec ban hanh cac co che, chinh sach cua Nha nude; tir phia cac truong dai hoc, cao dang va tir phia Sd Tai chinh Noi dung luan van gom chuong: Chuong 1: Co sd ly luan quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang cong lap Chuong 2: Thuc trang quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang cong lap tren dia ban tinh Nghe An Chuong 3: Dinh hudng va giai phap tang cuong quan ly nha nude ve tai chinh doi vdi cac truong dai hoc, cao dang cong lap tren dia ban tinh Nghe An PHU LUC 11 PHU LUC 11.1 KET QUA KHAO SAT Y KIEN Sau tien hanh chon mau de khao sat lay y kien, tinh hinh phat phieu dieu tra va ket qua thu dugc the hien nhu sau: So phieu phat 100 Thu ty cau hoi I 10 Ty le So phieu thu ve Nqi dung 93 Hoan toan khong dong y 93% Khong dong y Binh thudng Ddng y Hodn toan ddng y Tdng so y kien CONG TAC THAM MUU CAC CHE DO, CHINH SACH VA TO CHUC HUONG DAN THIJC HIEN So Tai chinh tham muu cho UBND tinh cac van ban huong dan, to chuc thuc hien cac quy dinh, cac che do, chinh sach cua Trung uong va dia phuong kip thdi So Tai chinh ban hanh cac van ban chi dao, hudng dan, don ddc thuc hien cac quy dinh, cac chd do, chinh sach cua Trung uong va dia phuong kip thdi Cac vdn ban hudng dan ve tai chinh cua Sd Tai chinh phu hop vdi cac quy dinh cua Nha nude Cac van ban hudng ddn vd tai chinh cua Sd Tai chinh duoc don vi chap hanh dung, kip thdi Sd Tai chinh da giao quydn tu chu tai chinh cho cdc trudng Dai hoc, cao dang cdng lap tren dia ban tinh Nghe An Sd Tai chinh co tham muu cho UBND tinh, HDND tinh ban hanh cac co che, chinh sach cua dia phuong lien quan den quan ly nha nude ve tai chinh cac trudng dai hoc, cao ding cdng lap Cac van bdn cua Sd Tai chinh tham muu va ban hanh quy dinh rd trach nhiem va giai trinh ve nhiem vu duoc giao va ket qua dat duoc Cac vdn ban cua Sd Tai chinh tham muu va ban hanh dam bao tinh cdng khai, minh bach Cac van ban cua Sd Tai chinh tham muu va ban hanh cd du thdi gian de thuc hien va dieu chinh can thiet Cac van bdn cua Sd Tai chinh tham muu va ban hanh duoc su dong gop, tham gia cua phong ban, cac don vi lien quan 22 50 65 80 12 87 80 87 18 87 87 87 87 65 12 87 87 15 11 70 87 40 20 15 87 68 19 87 87 11 II Dinh mire phan bd chi thudng xuyen thap, kho khan cho don vi viec thuc hien nhiem vu dupe giao III CONG TAC CHI DAO CHAP HANH DU TOAN Sd Tai chinh giao du toAn thu - chi ngan sach dam bao dung thdi gian quy dinh Sd Tai chinh cAp phat kinh phi kjp thdi, dam bao thdi gian quy dinh Dan vi thuc hien chap hanh dung quy dinh Phap luat hd sa, thu tuc cAp phat Dan vi thuc hien dung cac noi dung du toan dugc giao Cdng tAc ghi thu - ghi chi dugc Sd Tai chinh don doc kip thdi, theo dung thdi gian quy dinh IV CONG TAC CHi DAO QUYET TOAN 2 3 Sd Tai chinh thong bao lich quyet toan va don ddc dan vi chuAn bi hd sa, tai lieu phuc vu tdt cho cdng tAc quyet toan Sd Tai chinh co don ddc, nhAc nhd don vi kip thdi phat hien sai sot Sd Tai chinh xuAt toan nghiem cac khoan chi sai quy dinh V CONG TAC THANH TRA TAI CHINH Sd Tai chinh thdng bao kd hoach tra cu the ddn tung don vi Dan vi chap nhan chung cu, ly luan ma Thanh tra dua Hd sa, thu tuc, quy trinh yeu cau thuc hien tra dung theo quy dinh, tao dieu kien thuan lgi cho don vi Chat lugng cuoc tra danh giA la tdt VI 1.1 1.2 81 87 CONG TAC HUONG DAN LAP VA PHAN BO DV TOAN Cdng tac lap vA phan bo du toan dam bao bao quat hdt nhiem vu, tinh dung va du cac chd do, chinh sAch, tieu chuAn, dinh muc Thai gian lap va phan bo du toan dung thdi gian quy dinh He thong mau bieu dan gian, rd rang va dung hinh thuc 10 50 77 87 37 87 82 87 11 76 87 17 10 60 87 12 32 36 80 10 70 87 12 87 87 87 87 71 87 70 87 93 79 11 76 11 81 20 66 17 30 46 93 93 93 93 CAC NHAN TO THUQC SO TAI CHINH CAN BQ QUAN LY NHA NUOC TAI SO TAI CHINH CAn bo Sd Tai chinh cd kien thuc chuyen mon tdt, nam vung cAc kien thuc ve phAp luat, cap nhat chd chinh sAch kip thdi CAn bo Sd Tai chinh cd ky nAng lAm viec chuyen nghiep, linh hoat, xu ly cdng viec 93 93 1.3 1.4 2.1 2.2 2.3 3.1 VII 1.1 1.2 1.3 nhanh chdng, dung thdi gian quy dinh Can bo Sd Tai chinh lam viec cd trach nhiem, than thien va nhiet tinh Can bo Sd Tai chinh vdi cdn bo tai chinh cac tnrdng thudng xuyen trao ddi thong tin, phoi hop tot giai quyet cdng viec Sd cau hoi VIII 16 25 53 10 76 93 79 93 93 93 73 93 12 THU TIC HANH CHINH DANG AP DIJNG TAI SO TAI CHINH NGHE AN Quy trinh thu tuc cdc khau cdn qua nhieu khau, nhieu giai doan Thu tuc va ho so chua cdng khai, minh bach Chua cd quy dinh cu the vd trdch nhiem va thdi gian xu ly cdng viec BO MAY QUAN LY Chua cd su tach biet chuc ndng cua bo phan tham muu cdc che do, chinh sach va cac v&n ban hudng dan thuc hien cac van ban phap luat cua Trung uong vd bo phan chuyen mon quan ly 75 90 CAC NHAN TO THUQC CAC TRUONG DAI HQC, CAO DANG CAN BQ QUAN LY TAI CHINH CAC TRUONG Thu trudng don vi thudng xuyen quan tarn, don ddc hoat dong quan ly tai chinh don vi Cdn bo quan ly tai chinh hieu ro quy trinh, thu tuc ho so lap va phan bd du todn, cap phat, todn kinh phi ngan sdch Cdn bo phdng Tdi cinh - kd hoach nghiep vu tot, nam bat kip thdi cac quy dinh, cac chd do, chinh sdch phap luat cua Nha nude Noi dung IX 93 Rat yeu 13 60 80 12 32 36 80 40 13 30 83 Yeu Anh chi ddnh gid nhu the nao vd muc hai ldng doi vdi hoat ddng quan ly nha nude vd tai chinh cua Sd Tai chinh Nghe An? Noi dung Sd Tai chinh nen chuyen tir hinh thuc tidp nhan va tra ket qua cdc khau lap du todn, chap hanh du todn va quyet todn Ngan sdch theo co chd “nhieu cua” sang co che “mot cua” Binh thudng 83 Khong Co 73 20 Y kien khac Tot Rat tot 10 93 So y kien 93 PHUC LUC 11.2 QUY DOI KET QUA KHAO SAT THEO TY LE Thutucau hoi Noi dung I CONG TAC THAM MUU CAC CHE DO, CHINH SACH VA TO CHUC HUONG DAN THI/C HIEN So Tai chinh tham miru cho UBND tinh cAc van ban hudng dan, to chuc thuc hien cac quy dinh, cac che dp, chinh sach cua Trung ucmg va dia phuong kip thdi So Tai chinh ban hanh cac van ban chi dao, hudng dan, don ddc thuc hien cac quy dinh, cAc che dp, chinh sach cua Trung uong va dia phuong kip thdi CAc van bAn hudng din ve tai chinh cua Sd Tai chinh phu hop vdi cAc quy dinh cua Nha nude CAc van ban hudng dan ve tai chinh cua Sd Tai chinh dupe don vi chap hanh dung, kip thdi Ty le Hoan toan khong ddngy Ty le Khong dong y 19,86% Ty le Binh thudng Ty le Ddngy 7,3% 22,7% 25,3% Sd Tai chinh da giao qiiydn tu chu tai chinh cho cAc trudng Dai hoc, cao ding cdng lap tren dia ban tinh Nghe An Sd Tai chinh co tham muu cho UBND tinh, HDND tinh ban hanh cAc co che, chinh sAch cua dia phuong lien quan den quan ly nhA nude vd tai chinh cAc trudng dai hoc, cao dAng cdng lap 100% 77% CAc vAn bAn cua Sd TAi chinh tham muu va ban hanh quy dinh rd trAch nhiem va giai trinh ve nhiem vu dupe giao vA ket quA dat dupe CAc vAn bAn cua Sd TAi chinh tham muu vA ban hAnh dAm bAo tinh cdng khai, minh bach CAc vAn bAn cua Sd TAi chinh tham muu vA ban hAnh cd du thdi gian de thuc hien vA dieu chinh can thiet 50,1% 74,7% 92,0% 8,0% 57,5% Ty le Hoan toan dongy 13,8% 8% 92% 20,7% 8% 100% 13,8% 8% 17,3% 12,6% 6,8% 80,9% 46% 23% 17% 10 11 Cac van ban cua Sa Tai chinh tham muu va ban hanh dugc su dong g6p, tham gia cua phdng ban, cac dan vi lien quan Dinh muc phan bo chi thudng xuyen thap, kho khan cho dan vi viec thuc hien nhiem vu duac giao II CONG TAC HUONG DAN LAP VA PHAN BO DI/TOAN Cdng tac lap va phan bo dir toan dam bao bao quat het nhiem vu, tinh dung va du cac che do, chinh sach, tieu chuan, dinh muc 11,5% Thdi gian lap va phan bd du toan dung thdi gian quy dinh 57,5% He thong m§u bieu dan gian, rd rang va dung hinh thirc III CONG TAC CHI DAO CHAP HANH DU TOAN Sd Tai chinh giao du toan thu - chi ngan sach dam bao dung thdi gian quy dinh Sd Tai chinh cAp phat kinh phi kip thdi, dam bao thdi gian quy dinh Dan vi thuc hien chip hanh dung quy dinh Phap luat ve hd sa, thu tuc cap phat Dan vi thuc hien dung cac noi dung du toan dugc giao Cdng tac ghi thu - ghi chi dugc Sd Tai chinh don ddc kip thdi, theo dung thdi gian quy dinh IV CONG TAC CHi DAO QUYET TOAN Sd Tai chinh thong bao lich quyet toan va don ddc dan vi chuAn bi hd sa, tai lieu phuc vu tdt cho cdng tac quyet toan Sd Tai chinh cd don ddc, nhSc nhd don vi kip thdi phat hien sai sot 13,8% Sd Tai chinh xuat toan nghiem cac khoan chi sai quy dinh 10,3% 23% 14,2% 78,2% 21,8% 6,9% 93,1% 31,4% 31,4% 88,5% 42,5% 5,7% 8,4% 14,7% 56,5% 12,6% 87,4% 19,5% 11,5% 69,0% 15,0% 40,0% 45,0% 8,0% 11,5% 80,5% 94,3% 20,3% 100% 8,0% 3,1% 28,4% 60,5% 100% 4,6% 9,2% 80,5% 81,6% V CONG TAC THANH TRA TAI CHINH Sd Tai chinh thdng bao ke hoach tra cu the den tung don vi Don vi chap nhan chung cu, ly luan ma Thanh tra dua 5,4% 9,7% 84,9% Ho so, thu tuc, quy trinh yeu cau thuc hien tra dung theo quy dinh, tao dieu kien thuan lqi cho don vi 6,5% 11,8% 81,7% Chat luong cuoc tra danh gia la tot 1,1% 11,8% 87,1% VI CAC NHAN TO THUQC SO TAI CHINH 3,2% 8,3% 63,4% 25,0% 100% CAN BO QUAN LY NHA NU6C TAI SO TAI CHINH 1.1 Can bo Sd Tai chinh co kien thuc chuyen mon tot, nSm vung cac kien thuc ve phap luat, cap nhat che chinh sach kip thoi 7,5% 21,5% 71,0% 1.2 Can bo So Tai chinh co ky nang lam viec chuyen nghiep, linh hoat, xu ly cong viec nhanh chong, dung thoi gian quy dinh 18,3% 32,3% 49,5% 1.3 Can bo Sd Tai chinh lam viec co trach nhiem, than thien va nhiet tinh 4,3% 17,2% 1.4 Can bo Sd Tai chinh vdi can bo tai chinh cac trudng thudng xuyen trao doi thong tin, phoi hop tot giai quyet cong viec 26,9% 60,2% THU TUC HANH CHINH DANG AP DUNG TAI SO TAI CHINH NGHE AN 4,7% 6,5% 88,9% 2.1 Quy trinh thu tuc cac khau qua nhieu khau, nhieu giai doan 7,5% 10,8% 81,7% 2.2 Thu tuc va hd so chua cong khai, minh bach 6,5% 8,6% 84,9% 2.3 Chua co quy dinh cu the ve trach nhiem va thdi gian xu ly cong viec 3.1 9,7% 12,9% 21,2% 49,5% 19,6% 78,5% 100% BO MAY QUAN LY Chua co su tach biet chuc nang cua bo phan tham muu cac che do, chinh sach va cac van ban hudng dan thuc hien cac van ban phap luat cua Trung uong va bo phan chuyen mon quan ly 6,7% 10,0% 83,3% VII CAC NHAN TO THUQC CAC TRUONG DAI HQC, CAO DANG CAN BO QUAN LY TAI CHINH CAC TRUONG 1.1 Thu truong don vi thudng xuyen quan tarn, don doc hoat dong quan ly tai chinh don vi 1.2 1.3 24,3% 23,9% 51,9% 8,8% 16,3% 75,0% Can bo quan ly tai chinh hieu ro quy trinh, thu tuc ho so lap va phan bo du toan, cap phat, toan kinh phi ngan sach 15,0% 40,0% 45,0% Can bo phdng Tai chinh - ke hoach nghiep vu tot, nim bat kip thdi cac quy dinh, cac che do, chinh sach phap luat cua Nha nude 48,2% 15,7% 36,1% Noi dung IX Yeu Anh chi danh gia nhu thd nao ve muc hai long ddi vdi hoat dong quan ly nha nude vd tai chinh cua Sd Tai chinh Nghe An? Npi dung VIII Rat yeu Sd Tai chinh nen chuydn tu hinh thuc tidp nhan va tra kdt qua cac khau lap du toan, ch£p hanh du toan va quyet toan Ngan sach theo co chd “nhidu cua” sang co che “mot cua” Binh thudng 89,2% Co 78,5% Khong 21,5% Y kien khac Tot 10,8% Rat tot PHU LUC SO 12: PHIEU DANH GIA CONG CHUC TIEP NHAN VA GIAI QUYET HO SO (Anh cong chuc) Ho ten: Ngay sinh: Trinh hoc van: Chuc vu: Don vi: Thai phuc vu cua can bo, cong chuc doi voi cong dan, to chuc nhu the nao? Z Khong lich su Z The or, kho gan ZZ Binh thuong ZZ Lich su, de gan, de hoi Cach hudng dan thuc hien thu tuc hanh chinh cua can bo, cdng chuc nhu the nao? ZZ Gay kho de nhung khong co li chinh dang □ Khong nhiet tinh, cung nhac □ Binh thudng I I Nhiet tinh, linh hoat Can bo, cdng chuc giai quyet cdng viec cd dung nhu mong dpi cua Ong/Ba hay khong? I I Chua dat □ Chap nhan dupe I |Nhu mong dpi I I Tren ca mong dpi Danh gia chung cua Ong/Ba doi vdi can bo, cdng chuc? (tir den tuong ung vdi muc tir it hai long den hai long nhat) HU ZZ ZZ □ ZZ Cam on sic hop tac cua Ong(Ba)./ YEU CAU CUA HOl DONG CHAM LUAN VAN THAC SI VE • > • • Nhung diem can sua chua bo sung trudc nop luan van chinh thuc cho Vien dao tao SDH Chu tich Hoi dong (Ky vd ghi rd ho ten) Cam ket cua Hoc vien7 Emz C(W' 'kffi Ma ■■ Hoc vien (Ky va ghi rd ho ten) Neu h